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COM&C

Active Private limited companyfounded 1992active for 34 yearsEsdoornlaan (Heide) 16, 2920 KalmthoutKBO/BCE: BE 0447.247.501
COM&C
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Overview

Lifetime

19 annual accounts with figures on one time axis, 33 filings since 1992
peak €134,404 (2020)
€28,191▲ 107%
lowest -€84,784 (2021)
€2,768▲ €4,072
peak €1.7m (2018)
€676,591▲ 0.4%
€20,472▲ 209%
Board1 name since 1992
1 directorVERPOOTEN Marc
Documentsfilings and deeds
26-03-202635 days before the deadline
2025micro format
Gross margin from €13,598 to €28,191Back to profit: €2,768Debts from €6,636 to €20,472Cash from €52,676 to €74,433

Key points

from the 2025 annual accounts

Equity

€676,591 from €1.7m in 2018

Equity fell by 61% in 7 years.

Filings

33 annual accounts since 1992
deadline200020102020

Two of the last ten came late. The 2017 accounts came latest: 8 days after the end of the period.

Position in the sector

97.1%

Higher solvency than 95% of companies in head offices and management consultancy. Sector median 55.5% · 39,360 companies.

Checked score

94
Excellent
Financially stronger than 54% of micro companies in head offices and management consultancy (NACE 70)
Probability in this band: under 0.55%
Bankruptcy probability within 12 months
< 0.1% Very low
0%0.5%1.5%4%10%≥ 25%

The dashed line is the sector median: 0.1% across 48,570 companies (NACE 70, micro).

Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).

Last 24 months 12-2024: < 0.1% 01-2025: < 0.1%● unchanged vs 12-2024highest value 02-2025: < 0.1%● unchanged vs 01-2025 03-2025: < 0.1%● unchanged vs 02-2025 04-2025: < 0.1%● unchanged vs 03-2025 05-2025: < 0.1%● unchanged vs 04-2025 06-2025: < 0.1%● unchanged vs 05-2025 07-2025: < 0.1%● unchanged vs 06-2025 08-2025: < 0.1%● unchanged vs 07-2025 09-2025: < 0.1%● unchanged vs 08-2025 10-2025: < 0.1%● unchanged vs 09-2025 11-2025: < 0.1%● unchanged vs 10-2025 12-2025: < 0.1%● unchanged vs 11-2025 01-2026: < 0.1%● unchanged vs 12-2025 02-2026: < 0.1%● unchanged vs 01-2026 03-2026: < 0.1%● unchanged vs 02-2026 04-2026: < 0.1%● unchanged vs 03-2026 05-2026: < 0.1%● unchanged vs 04-2026 06-2026: < 0.1%● unchanged vs 05-2026 07-2026: < 0.1%● unchanged vs 06-2026 08-2026: < 0.1%● unchanged vs 07-2026 09-2026: < 0.1%● unchanged vs 08-2026 10-2026: < 0.1%● unchanged vs 09-2026lowest value 11-2026: < 0.1%● unchanged vs 10-2026

Financial strength
Strong

100=equity 97.1% of total assets
63+3short-term debt 2.9% · cash 10.7%
69=return on assets 0.4%

Score breakdown

lowers risk
Size: total assets €697,062
Equity €676,591 (97.1% of total assets)
Sector: Activities of head offices; management consultancy activities (NACE 70)
Founded in 1992
Calculation

The band follows from the bankruptcy probability. 10 more points roughly halve it.

75-100 Excellent under 0.55%
60-74 Healthy 0.55% to 1.5%
45-59 Fair 1.5% to 4.2%
25-44 Weak 4.2% to 15.0%
0-24 Critical over 15.0%

Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 70, micro). It does better than 86% of them on solvency, 55% on liquidity, 32% on profitability and 42% on growth.

The bankruptcy probability was computed on 08-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.

The probability rests on the annual accounts with balance sheet date 30-09-2025.

Of the companies with a bankruptcy probability in the very low class on 30-06-2025, 0.1% went bankrupt within twelve months.

Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).

Comparable companies, two years later

In July 2024, 14,766 companies had the same profile as COM&C has now. Each dot stands for 37 companies, two years later.

96.2%
were still trading
3.5%
stopped another way
0.2%
went bankrupt
  • Small
  • 20 years or older
  • solvency 30% or more
  • a profit under 5% of the balance sheet

Another 0.1% stopped without a precise date, possibly only after those two years.

That fits the bankruptcy probability of COM&C itself: < 0.1% within 12 months.

Test of the method

The method was tested on the 497,447 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.

The companies in ten equal groups, from the lowest to the highest expected share
Group Expected Actual
1 0.2% 0.2%
2 0.3% 0.5%
3 0.5% 0.6%
4 0.7% 0.8%
5 0.9% 0.9%
6 1.3% 1.5%
7 1.6% 1.8%
8 1.8% 1.8%
9 3.0% 3.1%
10 5.6% 6.2%

A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.

This is an observation about 14,766 companies, not a prediction for COM&C. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.

Credit verdict

Credit of up to €60,000 on 30-day terms is acceptable

Liquidity is ample, with a current ratio of 22.47 (66.55 in 2024), above the usual 1.5. Short-term debt is 2.9% and cash 10.7% of total assets. 2.9% of the assets are financed with debt and provisions.

Credit check for an amount and term of your choice

Show the recommended maximum and see how the verdict changes with amount, term and advance.

The scores and ratios are Checked's own calculations, not a credit decision.

Signals

5 signals, none raises the risk
Five signals.
lowers riskneutral
lowers risk · Size: total assets €697,062
Companies of this size fail less often. How much that weighs depends on the rest of the company's profile.
NBB · annual accounts
lowers risk · Equity €676,591 (97.1% of total assets)
NBB · annual accounts
lowers risk · Sector: Activities of head offices; management consultancy activities (NACE 70)
KBO
lowers risk · Founded in 1992
Companies that have existed this long fail less often. How much that weighs depends on the rest of the company's profile.
KBO
neutral · Latest accounts filed on time
The financial year that closed on 30-09-2025 was due by 30-04-2026 and was filed on 26-03-2026, 35 days ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
35 days early
2024
35 days early
2023
18 days early
2022
9 days early
2021
32 days early
2020
31 days early
2019
on the day
← before the deadline after the deadline →
tick = median of all Belgian filingsring = median in the sector

The company filed its last 7 accounts on average 23 days before the deadline. In the sector (NACE 70), the median for financial year 2024 was 9 days before the deadline, and 32% of those companies filed late.

Searched, nothing found (2)
neutral · Next filing not due yet
The financial year that closed on 30-09-2026 is due by 30-04-2027. Nothing is late today. The company usually files around 29 March (5 of the last 5 accounts filed within 30 days either side of that date).
Companies Code · seven months
Where today falls in the filing period
30-09-2026 year end09-11-2026 today30-04-2027 deadline
neutral · No strike-offs in the KBO publications
That holds for every publication since 2021.
KBO publications

Board and ownership

VM
VERPOOTEN Marc
Director, since 21-04-1992
  • Verpooten Marc 1,400 sharesdeed of 31-05-2021
  • Verpooten Christiaan 83 sharesdeed of 31-05-2021
Board & ownership

Recent changes

Registered in the Peppol Directory Reachable for e-invoices through 0208:0447247501
Merger: COM&C takes over JOMA General meeting of 27-08-2021 · Gazette deed
Merger proposal: COM&C takes over Joma NV Name clause: JOMA · Name clause: Com&C · Verpooten Marc holds 1,400 shares (94.4%) · Gazette deed
Appointment: VERPOOTEN Marc (director) Legal-form conversion: from coöperatieve vennootschap met beperkte aansprakelijkheid to private limited company · General meeting of 23-06-2020 · Gazette deed
All 48 events

Comparable companies

same main activity, similar in size and age
Company
COM&C Kalmthout €697,062 €28,191 97.1% -
GUY VERVOORT - VAN ASBROECK Putte €747,783 €28,387 12.6% -
FIFTY Antwerp €683,221 €24,008 79.0% -
D & W CONSULT Mechelen €818,428 €31,270 63.9% -
ALCADI Mechelen €715,934 €22,265 89.3% -
K.M. IMMO Retie €696,546 €29,874 63.9% -
GESTION IMMOBILIERE ET COMMERCIALE MG Dalhem €762,365 €28,845 11.9% -

These companies have the same main activity as COM&C: business and other management consultancy (NACE 70200). They are comparable in size and age: total assets between €683,000 and €818,000, founded between 1985 and 1992.

Official details

Source: KBO
Status
Active since 21-04-1992Normal situation
Activity
Business and other management consultancyNACE 70200and 2 others
Establishment unit
2.057.496.9892920 Kalmthout, since 14-05-1992
Financial year end
30 September
Peppol
Reachable since 20-02-2026
Company details

Annual accounts to 30-09-2025

€28,191▲ 107%
≈ €82,000estimated
€2,768
€676,591▲ 0.4%
€697,062▲ 2.4%
Filing
Filed on 26-03-2026, 35 days before the end of the filing period
Financials

Insights on COM&C

COM&C files the micro format. That format states no turnover. The gross margin rose from -€21,406 in 2007 to €28,191 in 2025.

Sources: KBO register, filings at the National Bank, Belgian Official Gazette.

Financials

Annual accounts 2025

micro format, filed on 26-03-2026, 35 days before the deadline
€28,191
▲ 107%
€4,752
▲ €19,588
€26,453
▲ 122%
€24,469
▼ 3.9%
97.1%
▼ 2.0 percentage points
22.47
▼ 44.08

Money flows

no detail for 2025

Balance sheet

balance sheet total €697,062 on 30-09-2025
What the company ownsHow it is paid for

in euro

in euro

Position in the sector

Compare with sector

97.1%

Higher than 95% of 39,360 companies in 2025.

22.47

Higher than 95% of 38,044 companies in 2025.

0.4%

Higher than 20% of 38,516 companies in 2025.

COM&C Middle half of the sector 80% of the sector Micro accounts in head offices and management consultancy (NACE 70)

Net result: bottom quarter · Equity: top quarter · Balance sheet total: top quarter · Working capital: top quarter

Filed annual accounts

as filed with the National Bank, click a year to choose it
Line Trend2025202420232022202120202019201820172016201520142013201220112010200920082007
Balance sheet: assets
20/58 697,062680,459703,784757,545805,4311.3m1.8m1.8m1.7m1.6m1.6m1.6m1.7m1.8m1.9m1.9m1.9m1.9m1.9m
20 0000---------------
21/28 237,070238,850254,476278,253322,997356,339326,164450,408478,727493,517533,009562,303607,832574,230602,620640,678637,891674,602684,569
22/27 237,070238,850254,476278,253322,997356,339326,164450,408478,727493,517533,009562,303607,832574,230602,620640,678627,891664,602684,569
22 222,687217,857221,283233,043265,276287,082308,502431,910465,677480,286506,547522,224554,136550,644566,613589,857619,479650,148663,606
23 10,99811,04112,31811,91712,01011,12911,71111,6985,4001,1432,2863,8145,342-5854,0697,2078,79810,379
24 3,3869,95220,87533,29345,71158,1285,9506,8007,65012,08824,17736,26548,35323,58635,42346,7521,2055,65510,584
28 ----------------10,00010,000-
29/58 459,992441,609449,308479,292482,434962,0231.4m1.3m1.2m1.1m1.1m1.0m1.1m1.3m1.3m1.3m1.3m1.2m1.2m
40/41 28,47231,86813,8565,79414,080115,997133,063111,501110,588118,62794,444113,50085,7321.1m1.0m945,792957,778826,248847,427
40 23,86326,8299,2471,7697,68220,25536,65318,97620,05216,7376,40928,3121,35112,46020,3483,88671,63524,79978,991
41 4,6095,0394,6094,0256,39895,74296,41092,52590,536101,89088,03585,18884,3821.0m1.0m941,906886,143801,449768,436
50/53 356,035354,834345,059247,608239,595239,825239,825213,044773,515812,338812,338669,802627,38210,29515,590-200,000375,000250,000
54/58 74,43352,67689,145224,216226,778603,9391.0m1.0m300,409157,478153,598263,112382,528203,370268,995355,36597,5922,552122,360
490/1 1,0522,2311,2481,6741,9812,2631,9931,9091,9702,7412,111934-3,2241,1775,4085,5862,8302,830
Balance sheet: equity and liabilities
10/49 697,062680,459703,784757,545805,4311.3m1.8m1.8m1.7m1.6m1.6m1.6m1.7m1.8m1.9m1.9m1.9m1.9m1.9m
10/15 676,591673,823675,128722,778767,741983,9221.7m1.7m1.6m1.6m1.6m1.5m1.6m1.6m1.7m1.6m1.5m1.5m1.5m
10/11 42,97442,97442,97442,97442,9746,200806,198806,200806,200806,200806,200806,2006,2006,2006,2006,2006,2006,2006,200
100 ------818,591818,592818,592818,592818,592818,59218,59218,59218,59218,59218,59218,59218,592
101 ------12,39212,39212,39212,39212,39212,39212,39212,39212,39212,39212,39212,39212,392
13 367,427364,659364,659364,659364,659362,421306,836306,836203,928114,876108,1182,3591,8591,8591,8591,8591,8591,8591,859
130/1 2,2382,2382,2382,2382,238--------------
130 ------17,15917,15912,0137,9857,6472,3591,8591,8591,8591,8591,8591,8591,859
1311 2,2382,2382,2382,2382,238--------------
133 365,189362,421362,421362,421362,421362,421289,678289,678191,915106,891100,471--------
14 266,191266,191267,495315,145360,108615,301615,301636,103636,103644,593644,593644,5931.6m1.6m1.7m1.6m1.5m1.5m1.5m
17/49 20,4726,63628,65634,76837,690334,44021,72128,97218,97819,03336,587156,499136,588201,870257,100307,370349,064336,249385,217
17 ----------2,06726,85694,357127,413160,468193,524226,580259,636292,692
170/4 ----------2,06726,85694,357127,413160,468193,524226,580259,636292,692
42/48 20,4726,63625,77231,36832,590330,50817,80527,47217,47817,53333,020128,14240,86873,09495,172110,533121,12073,29991,161
42 ---------2,06724,78926,85533,05635,12233,05633,05635,12235,12235,122
44 4,4442,5423,1976,7396,57518,41111,3146,5004,0259,1732,4894,4446,1629,84920,21711,15925,8299,70241,020
440/4 4,4442,5423,1976,7396,57518,41111,3146,5004,0259,1732,4894,4446,1629,84920,21711,15925,8299,70241,020
45 16,0284,0942,000206-10,3866,49120,97213,4546,2935,74291,8891,6502,1733,4854,2201,6501,7985,223
450/3 16,0284,0942,000206-10,3866,49120,97213,4546,2935,74291,8891,6502,1733,4854,2201,6501,7981,650
454/9 ------------------3,573
47/48 --20,57524,42326,015301,710-----4,954-25,95038,41462,09858,51926,6779,797
492/3 --2,8843,4005,1003,9323,9161,5001,5001,5001,5001,5001,3631,3631,4603,3131,3633,3131,363
Income statement
70 ----14,500----------101,000115,800137,370100,289
9900 28,19113,598-25,183-17,553-49,412134,40428,71449,86462,14741,987125,83146,911-30,934-1,67445,58334,56529,39853,579-21,406
60/61 ----116,967----------109,380137,165129,642133,616
630 21,70126,75525,36029,73935,44731,97625,40139,50750,42749,28149,38448,37252,01245,88947,38246,23138,76526,31426,641
640/8 1,7381,6793,8684,4525,9967,93834,0585,8015,5905,4796,1596,4085,7285,1716,6405,2104,7584,4215,050
9901 4,752-14,836-54,412-51,744-90,85594,489-30,7454,5566,130-12,77470,287-7,870-88,673-52,735-8,438-16,877-14,12522,843-53,097
75/76B 14,84114,88913,1308,4249,9887,35610,523128,87984,04221,08951,30420,78619,80235,21948,987119,79932,89116,0849,202
75 14,84114,88913,1308,4249,9887,35610,523128,87984,04221,08951,30420,78619,80235,21948,987119,79932,89116,0849,202
65/66B 1,3171,3586,3691,6443,9175,66858020,2367058825,2564,4269,2207,30610,62212,83413,96415,91617,589
65 1,3171,3586,3691,6443,9175,66858020,2367058825,2564,4269,2207,30610,62212,83413,96415,91617,589
9903 18,276-1,304-47,650-44,964-84,78496,177-20,802113,19989,4687,433116,3358,490-78,091-24,82229,92790,0884,80123,012-61,484
67/77 15,509000-5,592-10,2918,90567610,576--------0
9904 2,768-1,304-47,650-44,964-84,78490,585-20,802102,90880,5626,757105,7598,490-78,091-24,82229,92790,0884,80123,012-61,483
9905 2,768-1,304-47,650-44,964-84,78490,585-20,802102,90880,5626,757105,7598,490-78,091-24,82229,92790,0884,80123,012-61,483
Appropriation of the result
9906 268,958266,191267,495315,145360,109705,886615,301739,012725,156651,350750,3521.6m1.6m1.6m1.7m1.6m1.5m1.5m1.5m
14P 266,191267,495315,145360,109444,893--------------
691/2 2,768----55,585-102,90889,0526,757105,759500-------
6920 -------5,1454,0283385,288500-------
6921 2,768----55,585-97,76385,0246,419100,471--------
694/7 ----135,000-----922,222-------
694 -----------922,222-------
695 -----35,000-------------
697 ----1--------------
Document PDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDF

The accounts for 14 older financial years (1992-2006) were filed as documents without figures as data, scans for example.

The notes to these accounts have 6 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).

Source: Annual accounts 2025 (PDF), filed on 26-03-2026.

Download as CSV

Filings

each dot is a set of accounts, on the day it reached the National Bank
Financial year Type Filed Reference Document
30-09-2025 micro format 26-03-2026 2026-00066455 PDF
30-09-2024 micro format 26-03-2025 2025-00057092 PDF
30-09-2023 micro format 12-04-2024 2024-00065643 PDF
30-09-2022 micro format 21-04-2023 2023-00064360 PDF
30-09-2021 micro format 29-03-2022 2022-09500247 PDF
30-09-2020 micro format 30-03-2021 2021-09500231 PDF
30-09-2019 micro format 30-04-2020 2020-11500525 PDF
30-09-2018 micro format 12-04-2019 2019-09900464 PDF
30-09-2017 micro format 08-05-2018 2018-12600397 PDF
30-09-2016 abbreviated format 04-05-2017 2017-11300487 PDF
30-09-2015 abbreviated format 31-03-2016 2016-09300532 PDF
30-09-2014 abbreviated format 30-03-2015 2015-08100215 PDF
30-09-2013 abbreviated format 18-04-2014 2014-09700271 PDF
30-09-2012 abbreviated format 30-04-2013 2013-11000194 PDF
30-09-2011 abbreviated format 02-05-2012 2012-10700175 PDF
30-09-2010 abbreviated format 05-05-2011 2011-10500118 PDF
30-09-2009 abbreviated format 07-05-2010 2010-11600129 PDF
30-09-2008 abbreviated format 30-04-2009 2009-13100074 PDF
30-09-2007 abbreviated format 28-04-2008 2008-11700142 PDF
30-09-2006 abbreviated format 28-03-2007 2007-09805287 PDF
30-12-2004 abbreviated format 29-07-2005 2005-60403170 PDF
30-12-2003 abbreviated format 13-08-2004 2004-59803124 PDF
30-12-2002 abbreviated format 25-06-2003 2003-30701122 PDF
30-12-2001 abbreviated format 02-07-2002 2002-32100836 PDF
30-12-2000 abbreviated format 27-07-2001 2001-44102593 PDF
30-12-1999 abbreviated format 20-07-2000 2000-44504138 PDF
30-12-1998 abbreviated format 07-07-1999 1999-31001697 PDF
30-12-1997 abbreviated format 06-07-1998 1998-29801671 PDF
30-12-1996 abbreviated format 30-06-1997 1997-23503414 PDF
30-12-1995 abbreviated format 26-07-1996 1996-37600401 PDF
30-12-1994 abbreviated format 16-09-1996 1996-43703466 PDF
30-12-1993 abbreviated format 16-09-1996 1996-43703452 PDF
30-12-1992 abbreviated format 16-09-1996 1996-43703438 PDF

Key figures and ratios

per financial year, computed from the annual accounts
Line Trend2025202420232022202120202019201820172016201520142013201220112010200920082007
26,45311,919-29,051-22,005-55,408126,466-5,34444,06356,55736,507119,67140,502-36,662-6,84538,94429,35524,64049,158-26,456
24,46925,450-22,290-15,225-49,337122,5614,599142,415130,98956,038155,14456,862-26,08021,06777,309136,32043,56749,326-34,842
19,92111,1291,5831,2792,10562,1522,50211,18835,6379,78920,0902,844109,19917,4999,32459,9812,05530,44827,455
21,757-36,469-135,072-2,562-377,161-445,07547,763700,841142,9313,881-109,515-119,415179,158-65,625-86,370257,77395,040-119,808-
439,520434,973423,536447,924449,844631,5151.4m1.3m1.2m1.1m1.0m919,2061.1m1.2m1.2m1.2m1.1m1.1m1.1m
----------------16.7%-12.2%16.6%-52.9%
97.1%99.0%95.9%95.4%95.3%74.6%98.8%98.4%98.9%98.8%97.7%90.3%92.0%89.1%86.7%84.2%81.6%82.1%79.8%
22.4766.5517.4315.2814.802.9179.9748.3367.8862.2432.188.1726.8117.4113.9111.8210.4116.4613.41
0.030.010.040.050.050.340.010.020.010.010.020.110.090.120.150.190.230.220.25
0.4%-0.2%-7.1%-6.2%-11.0%9.2%-1.2%5.9%4.9%0.4%6.8%0.6%-5.0%-1.5%1.8%5.5%0.3%1.5%-4.0%
0.4%-0.2%-6.8%-5.9%-10.5%6.9%-1.2%5.8%4.8%0.4%6.6%0.5%-4.6%-1.3%1.6%4.6%0.3%1.2%-3.2%
20.098.78-4.56-13.39-14.15--------------
----193 days----------14 days226 days66 days287 days
----21 days----------37 days69 days27 days112 days

EBIT margin. Not meaningful: turnover is only a small part of operating income.

A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.

Investments

fixed assets acquired
Item30-09-202530-09-202430-09-202330-09-202230-09-2021
Tangible fixed assets€19,921€11,129€1,583€1,279€2,105
€21,701€26,755€25,360€29,739€35,447

Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)

Insights on COM&C

The operating result for 2025 is a profit of €4,752, after a loss of €14,836 in 2024. It is the highest result since 2020.

Debt's share of the balance-sheet total rises from 1.0% to 2.9%. Equity and debt are higher.

Board & ownership

Board

1 director, last change in 2020
VERPOOTEN Marc
Director
since 21-04-1992 term without a fixed end
listed in the 2025 annual accounts, filed on 26-03-2026
Signing authorityThe articles say who may bind the company, for example by signing a contract.
“12.2. Bevoegdheid Iedere bestuurder beschikt individueel over de meest uitgebreide macht om alle daden van bestuur te verrich-ten die nodig…”
deed of 16-07-2020

Office holders in the KBO →

Mandates through the years

1 name, the dashed line is today
VERPOOTEN Marc
Director
Board
Mandates as a list
  • VERPOOTEN Marc
    • Director, from 21-04-1992 to date

See the board, name and registered office on a given date →

Control

Shareholders
Verpooten Marc, Verpooten Christiaan
This company
COM&C
Equity €676,591
Profit €2,768 in 2025

Capital

Contribution
€42,973.77
Shares
250
Contribution per share
€172
Equity per share
€2,706 in 2025
Source
2025 annual accounts

Articles of association

deed of 16-07-2020 (in Dutch)
Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
“Artikel 14 : Algemene vergadering (…) 14.4. Gewone algemene vergadering Jaarlijks op de voorlaatste vrijdag van de maand maart om elf uur…”

Shareholders

Stated in the deed deed of 31-05-2021 ↗
  • Verpooten Marc 1,400 shares · 94.4%
  • Verpooten Christiaan 83 shares · 5.6%

Network & group

Holdings

own accounts to 30-09-2009
This companyCOM&C1 holding, 1 country accounts to 30-09-2009

Europe 1 Equity Result

  • NL Initcom25% €0 result €0

Source: list of holdings in its own 30-09-2009 accounts. The amounts are in that list, in each holding's own currency.

Holdings through the years

2008 to 2009
Holdings through the years
Name20082009
InitcomNL 10%25%

Source: list of holdings in its own accounts

Acquisitions and mergers

1 transaction
Took over:JOMA
BE 0438.281.830merger by absorption · Gazette deed of 17-09-2021 (3 deeds)

Timeline

Timeline

48 events since 1992

Deadline for the 2026 accounts: 30-04-2027

2026
Annual accounts 2025 filed PDFmicro format · 35 days before the deadline
Registered in the Peppol Directory Reachable for e-invoices through 0208:0447247501
2025
Back to profit net €2,768 The net result is €2,768, after 4 loss-making years.
Annual accounts 2024 filed PDFmicro format · 35 days before the deadline
2024
Liquidity more than triples current ratio 66.55 The current ratio rises from 17.43 to 66.55. Short-term debt falls from €25,772 to €6,636.
Annual accounts 2023 filed PDFmicro format · 18 days before the deadline
2023
Annual accounts 2022 filed PDFmicro format · 9 days before the deadline
2022
Annual accounts 2021 filed PDFmicro format · 32 days before the deadline
2021
Weakest financial year net -€84,784 The net result drops to -€84,784, the lowest from 2007 to 2025. It recovers the following year.
Liquidity more than 5 times current ratio 14.80 The current ratio rises from 2.91 to 14.80. Short-term debt falls from €330,508 to €32,590.
Merger: COM&C takes over JOMAGeneral meeting of 27-08-20212 points ▸
  • General meeting, 27-08-2021
  • Accounting effect, 01-01-2021
  • The deed holds 7 more points.

Open the deed in the Belgian Official Gazette

Merger proposal: COM&C takes over Joma NVName clause: JOMA · Name clause: Com&C · Verpooten Marc holds 1,400 shares (94.4%)12 points ▸
  • Registered office clause, Industriepark-West 75, 9100 Sint Niklaas
  • Name clause, JOMA
  • Board composition, Verpooten Marc (managing director)
  • Board composition, Verpooten Christiaan (director)
  • Board composition, Verpooten Marc (director)
  • Registered office clause, Esdoornlaan (Heide) 16, 2920 Kalmthout
  • Name clause, Com&C
  • Board composition, Verpooten Marc
  • Verpooten Marc holds 1,400 shares (94.4%)
  • Verpooten Christiaan holds 83 shares (5.6%)
  • Accounting effect, 01-01-2021
  • Real estate, Joma NV
  • The deed holds 15 more points.

Open the deed in the Belgian Official Gazette

Annual accounts 2020 filed PDFmicro format · 31 days before the deadline
2020
Back to profit net €90,585 The net result is €90,585, after one loss-making year.
Appointment: VERPOOTEN Marc (director)Legal-form conversion: from coöperatieve vennootschap met beperkte aansprakelijkheid to private limited company · General meeting of 23-06-20205 points ▸
  • General meeting, 23-06-2020
  • Legal-form conversion, from coöperatieve vennootschap met beperkte aansprakelijkheid to private limited company
  • Registered office clause, Esdoornlaan 16, 2920 Kalmthout
  • Director appointment, VERPOOTEN Marc
  • 250 shares
  • The deed holds 4 more points.

Open the deed in the Belgian Official Gazette

Annual accounts 2019 filed PDFmicro format · on the deadline day
2019
Annual accounts 2018 filed PDFmicro format · 18 days before the deadline
2018
Annual accounts 2017 filed PDFmicro format · 8 days late
2017
Annual accounts 2016 filed PDFabbreviated format · 4 days late
2016
Annual accounts 2015 filed PDFabbreviated format · 30 days before the deadline
2015
Highest result from 2007 to 2025 net €105,759 ▲1,146% The net result of €105,759 is the highest of those years.
Liquidity more than triples current ratio 32.18 The current ratio rises from 8.17 to 32.18. Short-term debt falls from €128,142 to €33,020.
Annual accounts 2014 filed PDFabbreviated format · 31 days before the deadline
2014
Back to profit net €8,490 The net result is €8,490, after 2 loss-making years.
Annual accounts 2013 filed PDFabbreviated format · 12 days before the deadline
2013
Annual accounts 2012 filed PDFabbreviated format · on the deadline day
2012
Annual accounts 2011 filed PDFabbreviated format · 2 days late
2011
Annual accounts 2010 filed PDFabbreviated format · 5 days late
2010
Annual accounts 2009 filed PDFabbreviated format · 7 days late
2009
Annual accounts 2008 filed PDFabbreviated format · on the deadline day
2008
Back to profit net €23,012 The net result is €23,012, after one loss-making year.
Annual accounts 2007 filed PDFabbreviated format · 2 days before the deadline
2007
Annual accounts 2006 filed PDFabbreviated format · 33 days before the deadline
2005
Annual accounts 2004 filed PDFabbreviated format
2004
Annual accounts 2003 filed PDFabbreviated format
2003
Annual accounts 2002 filed PDFabbreviated format
2002
Annual accounts 2001 filed PDFabbreviated format
2001
Annual accounts 2000 filed PDFabbreviated format
2000
Annual accounts 1999 filed PDFabbreviated format
1999
Annual accounts 1998 filed PDFabbreviated format
1998
Annual accounts 1997 filed PDFabbreviated format
1997
Annual accounts 1996 filed PDFabbreviated format
1996
Annual accounts 1992 filed PDFabbreviated format
Annual accounts 1993 filed PDFabbreviated format
Annual accounts 1994 filed PDFabbreviated format
Annual accounts 1995 filed PDFabbreviated format
1992
First establishment COM & C CVBA, Esdoornlaan (Heide) 16, Kalmthout
Incorporation published on 15-05-1992

Financial milestones sit on the financial year-end date, not the filing date.

Sources: Publications in the Belgian Official GazetteFilings with the National Bank

History

On 21 April 1992, COM&C was incorporated.1 JOMA was merged into the company in 2021.2 Total assets went from €805,431 in 2021 to €697,062 in 2025.3

  1. 1KBO register
  2. 2Belgian Official Gazette, 17-09-2021
  3. 3National Bank, annual accounts 2021 and 2025

Company details

Identity

Enterprise number
0447.247.501
VAT number
BE 0447.247.501
Peppol ID
0208:0447247501
Other Peppol ID
9925:BE0447247501
LEI code
967600P8NJIJJ19MF404 no longer live in the LEI register
Legal form
Private limited company
Status
Active, normal situation
Founded
21-04-1992
Financial year
ends on 30 September
Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
“Artikel 14 : Algemene vergadering (…) 14.4. Gewone algemene vergadering Jaarlijks op de voorlaatste vrijdag van de maand maart om elf uur…”
deed of 16-07-2020 (in Dutch)
Peppol
Reachable since 20-02-2026Follow this company and you will hear the next morning if it leaves the Peppol register.
Name
COM&C in Dutch
Entity type
Legal entity
Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
“Vlaams Gewest”
deed of 16-07-2020 (in Dutch)

Activities

NACEBEL 2025
70200 Business and other management consultancy main activity
46500 Wholesale of information and communication equipment
47400 Retail sale of information and communication equipment
Codes under NACEBEL 2008
70220 Business consulting main activity
46660 Wholesale trade
47410 Retail trade
Codes under NACEBEL 2003
74142 main activity
51850
52487
PurposeThe purpose describes the activities the company may carry out under its articles.
“De ontwikkeling, de studie, aankoop, verkoop, leasing, huur en verhuur, de handel en de uitbating van alle computer hard- en software…”
11 activities
  1. De ontwikkeling, de studie, aankoop, verkoop, leasing, huur en verhuur, de handel en de uitbating van alle computer hard- en software, rechtstreeks of onrechtstreeks, voor eigen rekening of voor rekening van derden tegen commissie of op percent, in regie of door vertegenwoordiging van eender welke firma, als huurster, pachtster, zaakvoerster of ten eender welke titel;
  2. Alle activiteiten van management en consultancy;
  3. Raad en bijstand verlenen bij de administratieve organisatie, de automatisatie ervan, het financieel beheer en het algemeen bedrijfsbeleid van alle vormen van ondernemingen, verenigingen of besturen;
  4. Uitvoeren van studies over de oprichting, omvorming, fusies of splitsingen, liquidaties en vennootschappen, uitvoeren van alle audits en verslaggeving ter zake;
  5. De aankoop, verkoop, overdracht, ruiling, huur en verhuur, vervreemding en het beheer van alle roerende waarden:
  6. De vennootschap mag in België of in het buitenland alle burgerlijke, industriële, commerciële, roerende, onroerende of financiële verrichtingen verwezenlijken die van aard zijn om rechtstreeks of onrechtstreeks haar voorwerp uit te breiden of te bevorderen;
  7. De bouw, huur en verhuur, uitvoeren van alle aanpassingswerken aan, en het beheer van onroerend goed;
  8. De vennootschap kan en mag alle verrichtingen uitvoeren die nodig of dienstig zijn tot de verwezenlijking van haar voorwerp;
  9. Zij kan ook functies van bestuurder of vereffenaar van andere vennootschappen uitoefenen;
  10. Daartoe kan de vennootschap samenwerken met, deelnemen in, of op gelijk welke wijze, rechtstreeks of zijdelings, belangen nemen in ondernemingen van allerlei aard, alle verbintenissen aangaan, kredieten en leningen toestaan, zich voor derden borgstelle door haar goederen in hypotheek of in pand te geven, inclusief de eigen handelszaak;
  11. Kortom zij mag alles doen wat verband houdt met bovengenoemd voorwerp of kan bijdragen tot de realisatie ervan.
deed of 31-05-2021 (in Dutch)

Registered office and establishments

1 establishment
Establishment Since Unit number
COM & C CVBA registered office Esdoornlaan (Heide) 16, 2920 Kalmthout 46500 Wholesale of information and communication equipment 14-05-1992 2.057.496.989

Buildings and parcels at the address

Ground area
2,001 m²
Buildings
180 m²
Volume, LiDAR
1,109 m³
Tallest building
8.0 m
Buildings to scale, each on its own parcel
180 m², 8.0 m 180 m², 8.0 m

Location

registered office establishment The establishment unit on the map

Parcels

Cadastral parcelArea Buildings Height / floors
11662E0576/00C0122,001 m² 1 · 180 m² 8.0 m · 2

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