COM & CO
ActiveSummary
COM & CO has been active since 2018 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €723,541 and a net result of €283,481. Equity has been growing by about 16% per year since 2018. Its solvency ranks better than 40% of 2,083 sector peers (NACE 73, financial year 2025). The computed 12-month bankruptcy probability is 0.2% (very low).
Overview
Overview
Official details
Source: KBO- Status
- Active since 01-10-2018 Normal situation
- Activity
- Public relations and communication consultancy NACE 73300
- Joint committee
- 200 Aanvullend Paritair Comité voor de bedienden · annual accounts 2025
- Establishment unit
- 2.282.547.085 9000 Gent, since 01-10-2018
- Financial year end
- 31 December
- Peppol
- Reachable since 24-10-2025
Board and ownership
Board
- Lemon CurryDaily manager · permanent representative Jonas Vandroemme
- De OkkernotenboomDirector · permanent representative Ilse De Smedt
- DE VRIES FransDirector
- Auditor
- Groupe Audit Belgium BV
Shareholders
- ONLY HOLDING BVconsolidatesannual accounts 2025
- Lemon Curry20%2023 annual accounts of Lemon Curry
- Good Busy10%· score 922023 annual accounts of Good Busy
Financial position
- Bankruptcy probabilitywithin 12 months
- 0.2%
Annual accounts 2025
- Gross margin
- €2.3m
- ▼ 14.1%
- Turnover
- ≈ €3.9m
- estimated
- Profit
- €283,481
- ▼ 51.0%
- Equity
- €723,541
- ▼ 47.0%
- Total assets
- €2.2m
- ▲ 19.5%
- Employees on 31-12-2025
- 24
- ▼ 11.1%
Score breakdownlowers riskFigures for financial year 2025 (filed on 15-06-2026)Sector: Advertising, market research and public relations activities (NACE 73)Liquidity: current ratio 1.54, cash €363,216Profit of €283,481 (financial year 2025)Show the evidence
Checked score
Score 2025
86
/ 100
Excellent
Probability in this band: under 0.55%
Financially stronger than 40% of small companies in advertising and market research (NACE 73)
Financial strength · tick: 2024
Strong
Solvency
58-40
equity 32.6% of total assets
Liquidity
39-33
short-term debt 60.7% · cash 16.4%
Profitability
85-15
return on assets 12.8%
Bankruptcy probability within 12 months
0.2%
Very low
0%0.5%1.5%4%10%≥ 25%
About 2 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 12-2024
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: 0.2%▲ +0.1 percentage points vs 06-2025
08-2025: < 0.1%▼ -0.2 percentage points 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 12-2025lowest value
02-2026: < 0.1%● unchanged vs 01-2026lowest value
03-2026: < 0.1%● unchanged vs 02-2026
04-2026: 0.1%▲ +0.1 percentage points 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: 0.2%▲ +0.1 percentage points vs 08-2026
10-2026: 0.2%● unchanged vs 09-2026highest value
11-2026: 0.2%● unchanged vs 10-2026highest value
Credit of up to €60,000 on 30-day terms is acceptable
Liquidity is ample, with a current ratio of 1.54 (4.04 in 2024), above the usual 1.5. Short-term debt is 60.7% and cash 16.4% of total assets. However, 67.4% of the assets are financed with debt and provisions.
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 73, small). It does better than 38% of them on solvency, 30% on liquidity, 86% on profitability and 6% on growth.
The bankruptcy probability was computed on 02-11-2026 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.
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).
Credit check for an amount and term of your choice
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
Five signals.
lowers riskneutral
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 15-06-2026, 46 days ahead of the deadline.
NBB · 8 filingsDeviation from the deadline
2025
46 days early
2024
35 days early
2023
35 days early
2022
54 days early
2021
54 days early
2020
40 days early
2019
9 days early
← 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 39 days before the deadline. In the sector (NACE 73), the median for financial year 2024 was 6 days before the deadline, and 36% of those companies filed late.
Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 15 June (5 of the last 5 accounts filed within 30 days either side of that date).
Companies Code · seven monthsWhere today falls in the filing period
03-11-2026 today31-12-2026 year end31-07-2027 deadline
Financials
Financials · financial year 2025, abbreviated format
Annual accounts 2025 filed on 15-06-2026 at the NBB all 8 filings
Turnover
≈ €3.9m
Estimated: probably between €2.7m and €6.5m
Total assets
€2.2m▲ 19.5%
2024 · €1.9m
Net result
€283,481▼ 51.0%
2024 · €578,213
Working capital
€726,241▼ 42.4%
2024 · €1.3m
Multi-year overview
2018 to 2025, 8 financial yearsOperating result
€367,763
▼ 53.7%
2025
20182025
Net result
€283,481
▼ 51.0%
2025
highest quarter of the sector
20182025
Equity
€723,541
▼ 47.0%
2025
highest quarter of the sector
20182025
Total assets
€2.2m
▲ 19.5%
2025
highest quarter of the sector
20182025
Debt
€1.5m
▲ 203%
2025
20182025
Working capital
€726,241
▼ 42.4%
2025
highest quarter of the sector
20182025
Solvency
32.6%
▼ 40.8pp
2025
middle half of the sector
20182025
Current ratio
1.54
▼ 2.51
2025
middle half of the sector
20182025
Return on assets (ROA)
12.8%
▼ 18.4pp
2025
middle half of the sector
20182025
Staff (FTE)
24.5
▼ 3.9%
2025
highest quarter of the sector
20182025
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line20182019202020212022202320242025
Operating result€0.3m-€0.2m▼ 36.2%€0.5m▲ 111%€0.9m▲ 90.9%€0.6m▼ 33.5%€0.2m▼ 70.1%€0.8m▲ 353%€0.4m▼ 53.7%
Net result€0.2m-€0.1m▼ 35.5%€0.3mabove the sector's middle half▲ 129%€0.6mabove the sector's middle half▲ 93.6%€0.4mabove the sector's middle half▼ 33.6%€0.1mabove the sector's middle half▼ 71.4%€0.6mabove the sector's middle half▲ 370%€0.3mabove the sector's middle half▼ 51.0%
Equity€0.3m-€0.3m▲ 15.3%€0.5mwithin the sector's middle half▲ 38.8%€0.6mwithin the sector's middle half▲ 30.8%€0.9mabove the sector's middle half▲ 44.4%€0.8mabove the sector's middle half▼ 13.9%€1.4mabove the sector's middle half▲ 73.6%€0.7mabove the sector's middle half▼ 47.0%
Total assets€1.0m-€1.0m▼ 3.3%€1.2mwithin the sector's middle half▲ 17.7%€2.1mabove the sector's middle half▲ 82.7%€1.9mabove the sector's middle half▼ 12.7%€1.8mwithin the sector's middle half▼ 5.7%€1.9mabove the sector's middle half▲ 5.2%€2.2mabove the sector's middle half▲ 19.5%
Debt€0.7m-€0.6m▼ 11.1%€0.7m▲ 6.4%€1.5m▲ 119%€1.0m▼ 36.6%€1.0m▲ 2.2%€0.5m▼ 49.6%€1.5m▲ 203%
Working capital€0.3m-€0.3m▲ 1.8%€0.5mabove the sector's middle half▲ 61.8%€0.8mabove the sector's middle half▲ 45.3%€0.8mabove the sector's middle half▲ 0.9%€0.8mabove the sector's middle half▲ 0.7%€1.3mabove the sector's middle half▲ 63.8%€0.7mabove the sector's middle half▼ 42.4%
Solvency29.3%-34.9%▲ 5.7pp41.2%within the sector's middle half▲ 6.3pp29.5%within the sector's middle half▼ 11.7pp48.8%within the sector's middle half▲ 19.3pp44.5%within the sector's middle half▼ 4.3pp73.4%above the sector's middle half▲ 28.9pp32.6%within the sector's middle half▼ 40.8pp
Current ratio1.49-1.55▲ 0.061.92within the sector's middle half▲ 0.371.60within the sector's middle half▼ 0.321.84within the sector's middle half▲ 0.241.93within the sector's middle half▲ 0.094.04above the sector's middle half▲ 2.121.54within the sector's middle half▼ 2.51
Return on assets (ROA)22.0%-14.7%▼ 7.3pp28.6%above the sector's middle half▲ 13.9pp30.3%above the sector's middle half▲ 1.7pp23.0%above the sector's middle half▼ 7.3pp7.0%within the sector's middle half▼ 16.0pp31.1%above the sector's middle half▲ 24.2pp12.8%within the sector's middle half▼ 18.4pp
Staff (FTE)17.3-16.8▼ 2.9%18.2above the sector's middle half▲ 8.3%22.3above the sector's middle half▲ 22.5%25.1above the sector's middle half▲ 12.6%26.1above the sector's middle half▲ 4.0%25.5above the sector's middle half▼ 2.3%24.5above the sector's middle half▼ 3.9%
above
within
below
The sector band is the middle half of the companies in Advertising, market research and public relations activities (NACE 73). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2025 is 54% lower than in 2024.
Turnover and EBIT margin are not published. The abbreviated format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €2.2m
Fixed assets
€146,739 ▼ 20.2%
Current assets
€2.1m ▲ 23.9%
Equity and liabilities €2.2m
Equity
€723,541 ▼ 47.0%
Debt
€1.5m ▲ 203%
Debt's share of the balance-sheet total rises from 26.6% to 67.4%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
€417,248▼
2024 · €838,644
Cash flow
€332,966▼
2024 · €622,118
Debt to equity
2.07▲
2024 · 0.36
ROE
39.2%▼
2024 · 42.4%
Interest coverage
over 100
2024 · over 100
Debt ≤ 1 year
€1.3m▲
2024 · €413,972
Income taxes
€113,041▼
2024 · €218,728
Staff costs
€1.8m▲
2024 · €1.8m
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Staff
| Item | 31-12-2021 | 31-12-2022 | 31-12-2023 | 31-12-2024 | 31-12-2025 |
|---|---|---|---|---|---|
| Employees at the balance-sheet date | 25 | 25 | 27 | 27 | 24 |
| full-time | 24 | 24 | 26 | 23 | 17 |
| part-time | 1 | 1 | 1 | 4 | 7 |
| in full-time equivalents | 24.8 | 24.8 | 26.8 | 26.3 | 22.7 |
| Average over the year, in full-time equivalents | 22.3 | 25.1 | 26.1 | 25.5 | 24.5 |
| On a permanent contract | 25 | 25 | 27 | 26 | 24 |
| Joined | 11 | 6 | 10 | 7 | 5 |
| Left | 6 | 6 | 8 | 7 | 8 |
Source: social balance sheet in the 2021 to 2025 annual accounts
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | €74,632 | €106,350 | €13,986 | €63,376 | €15,431 |
| Intangible fixed assets | - | €12,704 | €9,021 | - | - |
| Financial fixed assets | - | - | €3,475 | - | €0 |
| Depreciation and write-downs of the year | €38,443 | €44,053 | €53,663 | €43,905 | €49,486 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Subsidies and aid
Flemish government
2022 to 2025 · 4 entries · €4,431 awarded · €4,431 paid| Year | Entries | Awarded | Paid |
|---|---|---|---|
| 2025 | 1 | €0 | €450 |
| 2024 | 1 | €450 | €0 |
| 2023 | 1 | €2,465 | €3,981 |
| 2022 | 1 | €1,516 | €0 |
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €0.004m | €0.001m | €0 | €0.001m | €0 | ▼ 100% |
| Remuneration, social security and pensions62 | - | - | - | €1.3m | €1.6m | €1.7m | €1.8m | €1.8m | ▲ 2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €0.02m | €0.03m | €0.03m | €0.04m | €0.04m | €0.05m | €0.04m | €0.05m | ▲ 12.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | - | - | - | €0.002m | €0 | - | - | - |
| Other operating charges640/8 | - | - | - | €0.002m | €0.002m | €0.01m | €0.02m | €0.02m | ▼ 0.4% |
| Non-recurring operating charges66A | - | - | - | - | - | - | €450 | €0.002m | ▲ 380% |
| Gross operating margin9900 | €1.1m | €1.2m | €1.6m | €2.2m | €2.2m | €1.9m | €2.7m | €2.3m | ▼ 14.1% |
| Operating profit (loss)9901 | €0.3m | €0.2m | €0.5m | €0.9m | €0.6m | €0.2m | €0.8m | €0.4m | ▼ 53.7% |
| Financial income75/76B | - | - | - | €0.001m | €0.002m | €0.006m | €0.003m | €0.03m | ▲ 971% |
| Recurring financial income75 | €274 | €0.002m | €0.001m | €0.001m | €0.002m | €0.001m | €0.003m | €0.02m | ▲ 765% |
| Non-recurring financial income76B | - | - | - | - | - | €0.005m | €0 | €0.006m | - |
| Financial charges65/66B | - | - | - | €0.001m | €0.001m | €297 | €0.001m | €0.001m | ▲ 113% |
| Recurring financial charges65 | €159 | €476 | €0.001m | €0.001m | €0.001m | €297 | €0.001m | €0.001m | ▲ 113% |
| Profit (loss) for the period before taxes9903 | €0.3m | €0.2m | €0.5m | €0.9m | €0.6m | €0.2m | €0.8m | €0.4m | ▼ 50.2% |
| Income taxes67/77 | €0.1m | €0.07m | €0.1m | €0.2m | €0.2m | €0.06m | €0.2m | €0.1m | ▼ 48.3% |
| Profit (loss) for the period9904 | €0.2m | €0.1m | €0.3m | €0.6m | €0.4m | €0.1m | €0.6m | €0.3m | ▼ 51.0% |
| Transfer from tax-exempt reserves789 | - | - | - | - | €201 | €0 | - | - | - |
| Profit (loss) for the period to be appropriated9905 | €0.2m | €0.1m | €0.3m | €0.6m | €0.4m | €0.1m | €0.6m | €0.3m | ▼ 51.0% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €1.0m | €1.0m | €1.2m | €2.1m | €1.9m | €1.8m | €1.9m | €2.2m | ▲ 19.5% |
| Fixed assets21/28 | €0.06m | €0.08m | €0.08m | €0.1m | €0.2m | €0.2m | €0.2m | €0.1m | ▼ 20.2% |
| Intangible fixed assets21 | - | - | - | - | €0.01m | €0.02m | €0.01m | €0.009m | ▼ 32.8% |
| Tangible fixed assets22/27 | €0.06m | €0.08m | €0.07m | €0.1m | €0.2m | €0.1m | €0.2m | €0.1m | ▼ 21.6% |
| Land and buildings22 | - | - | - | €0.009m | €0.07m | €0.06m | €0.06m | €0.05m | ▼ 12.7% |
| Plant, machinery and equipment23 | - | - | - | €0.02m | €0.02m | €0.02m | €0.02m | €0.01m | ▼ 43.6% |
| Furniture and vehicles24 | - | - | - | €0.07m | €0.07m | €0.05m | €0.07m | €0.06m | ▼ 22.4% |
| Financial fixed assets28 | €0.003m | €0.002m | €0.02m | €0.02m | €0.02m | €0.02m | €0.02m | €0.02m | = |
| Current assets29/58 | €1.0m | €0.9m | €1.1m | €2.0m | €1.7m | €1.6m | €1.7m | €2.1m | ▲ 23.9% |
| Amounts receivable within one year40/41 | €0.6m | €0.6m | €0.8m | €1.6m | €1.3m | €1.1m | €1.2m | €1.7m | ▲ 40.5% |
| Trade receivables40 | - | - | - | €1.6m | €1.3m | €1.1m | €1.2m | €1.1m | ▼ 11.7% |
| Other amounts receivable41 | - | - | - | €0.01m | €0.02m | €0.001m | €0 | €0.6m | - |
| Cash at bank and in hand54/58 | €0.3m | €0.3m | €0.3m | €0.4m | €0.3m | €0.5m | €0.4m | €0.4m | ▼ 17.8% |
| Deferred charges and accrued income490/1 | - | - | - | €0.02m | €0.03m | €0.03m | €0.04m | €0.03m | ▼ 14.4% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €1.0m | €1.0m | €1.2m | €2.1m | €1.9m | €1.8m | €1.9m | €2.2m | ▲ 19.5% |
| Equity10/15 | €0.3m | €0.3m | €0.5m | €0.6m | €0.9m | €0.8m | €1.4m | €0.7m | ▼ 47.0% |
| Contributions10/11 | €0.02m | - | - | €0.02m | €0.02m | €0.02m | €0.02m | €0.02m | = |
| Reserves13 | €0.3m | €0.3m | €0.3m | €0.6m | €0.9m | €0.8m | €1.3m | €0.7m | ▼ 47.7% |
| Tax-exempt reserves132 | - | - | - | €0.003m | €0.003m | €0.003m | €0.003m | €0.003m | = |
| Distributable reserves133 | - | - | - | €0.6m | €0.9m | €0.8m | €1.3m | €0.7m | ▼ 47.8% |
| Profit (loss) carried forward14 | - | €0.05m | €0.2m | - | - | €0 | €0 | €0 | - |
| Amounts payable17/49 | €0.7m | €0.6m | €0.7m | €1.5m | €1.0m | €1.0m | €0.5m | €1.5m | ▲ 203% |
| Amounts payable within one year42/48 | €0.7m | €0.6m | €0.6m | €1.3m | €0.9m | €0.8m | €0.4m | €1.3m | ▲ 226% |
| Trade debts44 | €0.1m | €0.1m | €0.1m | €0.3m | €0.3m | €0.2m | €0.1m | €0.1m | ▲ 35.3% |
| Suppliers440/4 | - | - | - | €0.3m | €0.3m | €0.2m | €0.1m | €0.1m | ▲ 35.3% |
| Taxes, remuneration and social security45 | - | - | - | €0.4m | €0.4m | €0.3m | €0.3m | €0.3m | ▼ 7.6% |
| Taxes450/3 | - | - | - | €0.3m | €0.3m | €0.1m | €0.1m | €0.1m | ▼ 25.1% |
| Remuneration and social security454/9 | - | - | - | €0.1m | €0.2m | €0.2m | €0.2m | €0.2m | ▲ 6.0% |
| Other amounts payable47/48 | - | - | - | €0.5m | €0.2m | €0.3m | €0.002m | €0.9m | ▲ 603× |
| Accrued charges and deferred income492/3 | - | - | - | €0.2m | €0.05m | €0.2m | €0.08m | €0.1m | ▲ 86.6% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €227,010 | €146,312 | €335,139 | €648,922 | €430,698 | €122,990 | €578,213 | €283,481 | ▼ 51.0% |
| + Depreciation and write-downs630 | €17,355 | €32,403 | €29,713 | €38,443 | €44,053 | €53,663 | €43,905 | €49,486 | ▲ 12.7% |
| Operating cash flow (approximation) | €244,365 | €178,715 | €364,852 | €687,365 | €474,751 | €176,654 | €622,118 | €332,966 | ▼ 46.5% |
| Investment in fixed assets (approximation) | - | -€54,031 | -€28,228 | -€74,632 | -€119,054 | -€26,482 | -€60,583 | -€12,420 | ▲ 79.5% |
| Change in cash | - | -€33,777 | -€11,955 | €136,453 | -€85,433 | €120,507 | -€26,881 | -€78,550 | ▼ 192% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 6,782 companies had the same profile as COM & CO has now. Two years later, 96.7% were still going and 0.6% had gone bankrupt.
- Small
- 5 to 10 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
96.7%
was still going
2.7%
stopped otherwise
0.6%
went bankrupt
That fits the bankruptcy probability of COM & CO itself: 0.2% within 12 months.
Test of the method
The method was tested on the 497,446 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.
| 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 6,782 companies, not a prediction for COM & CO. 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.
Filings with the National Bank (8)
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | abbreviated format | 15-06-2026 | 2026-00174903 | |
| 31-12-2024 | abbreviated format | 26-06-2025 | 2025-00216011 | |
| 31-12-2023 | abbreviated format | 26-06-2024 | 2024-00176194 | |
| 31-12-2022 | abbreviated format | 07-06-2023 | 2023-00121851 | |
| 31-12-2021 | abbreviated format | 07-06-2022 | 2022-20057794 | |
| 31-12-2020 | abbreviated format | 21-06-2021 | 2021-22800258 | |
| 31-12-2019 | abbreviated format | 22-07-2020 | 2020-32000537 | |
| 31-12-2018 | abbreviated format | 25-06-2019 | 2019-21600170 |
Board & ownership
Directors
Directors
4 directors, 1 in day-to-day management, last change in 2025
Board 4
De Okkernotenboom
Current
Class B director · appointed in the act of 15-01-2025 · earlier director, until 15-01-2025 · term without a fixed end · Private limited company · permanent representative: Ilse De Smedt · listed in the 2025 annual accounts, filed on 15-06-2026
DE VRIES Frans
Current
Class A director · appointed in the act of 15-01-2025 · term without a fixed end · also on the board of 8 other companies · listed in the 2025 annual accounts, filed on 15-06-2026
KAT Ariaan
Current
Class A director · appointed in the act of 15-01-2025 · term without a fixed end · also on the board of 8 other companies · listed in the 2025 annual accounts, filed on 15-06-2026
Lemon Curry
Current
Class B director · appointed in the act of 15-01-2025 · term without a fixed end · Private limited company · permanent representative: Jonas Vandroemme · listed in the 2025 annual accounts, filed on 15-06-2026
Day-to-day management 1
Lemon Curry
Current
Day-to-day manager · appointed in the act of 27-10-2026 · term without a fixed end · Private limited company · permanent representative: Jonas Vandroemme
Permanent representatives 2
Ilse De Smedt
Current
Permanent representative · appointed in the act of 15-01-2025 · for De Okkernotenboom
Jonas Vandroemme
Current
Permanent representative · appointed in the act of 15-01-2025 · for Lemon Curry
Statutory auditor 1
Groupe Audit Belgium BV
Current
Statutory auditor · appointed in the act of 14-10-2026 · permanent representative: Bart Jorens
Owners and capital
Shareholders
3 ownersChain of control
- ONLY HOLDING BVNL
- COM & CO
Owners 3
- ONLY HOLDING BVNLconsolidating parentconsolidates
- Equity €19,060 Profit of €69,139 in 2025 (profit of €527,132 in 2024)20%
- Sourceaccounts Good Busy 2023Equity €135,172 Profit of €71,493 in 2025 (profit of €126,526 in 2024) Checked score 9210%
Capital transactions
Capital over time
- 15-01-2025 Capital stated in the deed · 100 shares
Mandate history
5 people, 5 in office
- Board
- Day-to-day management
- Statutory auditor
- began earlier
- end not dated
| Name | Functions and periods |
|---|---|
| De Okkernotenboom |
|
| Lemon Curry |
|
| DE VRIES Frans |
|
| KAT Ariaan |
|
| Groupe Audit Belgium BV |
|
Articles of association
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- “Met of zonder beperking van duur, 2”
Articles of association, deed of 15-01-2025 (in Dutch)
Network & group
Board mandates elsewhere
1 board mandateBoard mandates of COM & COCOM & CO sits on their board1
2 locations
Connections & network
8 connected companiesThis company
Company
Director
Shareholding
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Click a node to look further, drag to arrange, zoom with the mouse wheel.
Linked via shared directors
BLISS CONTENT
via KAT Ariaan and DE VRIES Frans · Class A director
→
Cuypers Compagnie
via KAT Ariaan and DE VRIES Frans · Class A director
→
HAPPINESS BRUSSELS
via KAT Ariaan and DE VRIES Frans · Class A director
→
HAPPINESS EUROPE
via KAT Ariaan and DE VRIES Frans · Class A director
→
Show 4 more companies with a shared director
Icemen
via KAT Ariaan and DE VRIES Frans · Class A director
→
Only Belgium
via KAT Ariaan and DE VRIES Frans · Director (not named in the articles)
→
→
We Love Happiness
via KAT Ariaan and DE VRIES Frans · Class A director
→
Timeline
Acts, filings and financial milestones
Deadline for the 2026 accounts:
2026
27-10
Gazette deed
2 directors appointedAppointments: De Okkernotenboom (day-to-day manager) and Lemon Curry (day-to-day manager) · Permanent representatives: Ilse De Smedt and Jonas Vandroemme5 points ▸
Gazette deed
2 directors appointed
Appointments: De Okkernotenboom (day-to-day manager) and Lemon Curry (day-to-day manager) · Permanent representatives: Ilse De Smedt and Jonas Vandroemme5 points ▸
- Board meeting, 24-12-2024
- Director appointment, De Okkernotenboom (day-to-day manager)
- Director appointment, Lemon Curry (day-to-day manager)
- Permanent representative, Ilse De Smedt
- Permanent representative, Jonas Vandroemme
14-10
Gazette deed
Appointment: Groupe Audit Belgium BV (statutory auditor)Permanent representative: Bart Jorens3 points ▸
Gazette deed
Appointment: Groupe Audit Belgium BV (statutory auditor)
Permanent representative: Bart Jorens3 points ▸
- General meeting, 09-10-2026
- Auditor appointment, Groupe Audit Belgium BV (statutory auditor)
- Permanent representative, Bart Jorens
15-06
abbreviated format · 46 days before the deadline
2025
26-06
abbreviated format · 35 days before the deadline
15-01
Gazette deed
4 directors appointed, 1 director resigningChange of role: De Okkernotenboom BV, from director to class B director · Appointments: Lemon Curry BV, DE VRIES Frans Pieter and KAT Ariaan · Amendment of the articles11 points ▸
Gazette deed
4 directors appointed, 1 director resigning
Change of role: De Okkernotenboom BV, from director to class B director · Appointments: Lemon Curry BV, DE VRIES Frans Pieter and KAT Ariaan · Amendment of the articles11 points ▸
- General meeting, 24-12-2024
- Amendment of the articles
- Capital
- Director resignation, De Okkernotenboom BV (director)
- Director discharge, De Okkernotenboom BV
- Director appointment, De Okkernotenboom BV (class B director)
- Director appointment, Lemon Curry BV (class B director)
- Director appointment, DE VRIES Frans Pieter (class A director)
- Director appointment, KAT Ariaan (class A director)
- Other provision, “Volmacht voor de coördinatie, DERDE BESLISSING” (deed in Dutch)
- Other provision, “Machten aan het bestuursorgaan, VIERDE BESLISSING” (deed in Dutch)
2024
31-12
Financial
Liquidity more than doubledcurrent ratio 4.04
The current ratio rises from 1.93 to 4.04. Short-term debt falls from €829,501 to €413,972.
31-12
Financial
Equity above €1mequity €1.4m ▲73.6%
With a profit in every financial year since 2018, equity grows to €1.4m.
26-06
abbreviated format · 35 days before the deadline
2023
31-12
Financial
Weakest financial yearnet €122,990 ▼71.4%
The net result drops to €122,990, the lowest from 2018 to 2025. It recovers the following year.
07-06
abbreviated format · 54 days before the deadline
2022
07-06
abbreviated format · 54 days before the deadline
2021
31-12
Financial
Highest result from 2018 to 2025net €648,922 ▲93.6%
The operating result of €881,952 and the net result of €648,922 are both a record.
Show earlier events
31-12
Financial
Equity above €500,000equity €632,159 ▲30.8%
With a profit in every financial year since 2018, equity grows to €632,159.
21-06
abbreviated format · 40 days before the deadline
2020
22-07
abbreviated format · 9 days before the deadline
2019
25-06
abbreviated format · 36 days before the deadline
2018
03-10
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Register details
Identity
KBO recordName
COM & CO in Dutch
Enterprise number
0707.597.776
Legal form
Private limited company
Status
Active, normale toestand
Founded
01-10-2018
Entity type
Legal entity
DurationMost companies exist for an unlimited period, until they are dissolved.
Unlimited
deed of 15-01-2025 (in Dutch)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 15-01-2025 (in Dutch)Registered office and establishments
Registered office
Lange Kruisstraat 31, 9000 Gent, Belgium
Establishment unit
COM & CO, Lange Kruisstraat 31, 9000 Gent since 01-10-2018 · unit number 2.282.547.085
Activities
NACEBEL 2025VAT activities
73300
Public relations and communication consultancy main activity
Social security (RSZ) activities
73300
Public relations and communication consultancy main activity
Codes under NACEBEL 2008
VAT activities
70210
Activities of head offices; management consultancy activities main activity
Social security (RSZ) activities
70210
Activities of head offices; management consultancy activities main activity
Joint committee
200 Aanvullend Paritair Comité voor de bedienden annual accounts 2025
PurposeThe purpose describes the activities the company may carry out under its articles.
deed of 15-01-2025 (in Dutch)
“Studie-,organisatie- en raadgevende onderneming inzake alle communicatie-aangelegenheden; Onderneming voor het schrijven,eindredigeren en…”
6 activities
- Studie-,organisatie- en raadgevende onderneming inzake alle communicatie-aangelegenheden.
- Onderneming voor het schrijven,eindredigeren en vertalen van teksten.
- De aankoop,verkoop,import,export,bemiddeling,huur en verhuur van alle producten die met het bovenstaande verband houden.
- Het verlenen van bijstand,advies en leiding,het geven van lessen,colleges en cursussen in verband met hogergenoemde activiteiten.
- Zij kan bovendien alle commerciële,industriële,roerende,onroerende of financiële handelingen verrichten die rechtstreeks of onrechtstreeks verband houden met haar voorwerp.
- Zij kan meer bepaald bij wege van inbreng,fusie,inschrijving,financiële interventie of op enig andere wijze belangen nemen in vennootschappen,verenigingen of ondernemingen in België of in het buitenland,waarvan het maatschappelijk doel geheel of gedeeltelijk samenvalt of verband houdt met het hare of bijdraagt tot de realisatie ervan.
Invoicing and payment
VAT number
BE 0707.597.776
Financial year and general meeting
Accounts at the NBBFinancial year end
31-12
Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
“TITEL V. ALGEMENE VERGADERING Artikel 19: Organisatie en bijeenroeping Ieder jaar wordt een gewone algemene vergadering van aandeelhouders…”
deed of 15-01-2025 (in Dutch)Sites & property
Location
Buildings and parcels at the address
Ground area
1,140 m²
Building footprint
1,139 m²
Building volume
18,334 m³
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 44803C0620/00H000 | Flanders | 1,140 m² | 1 · 1,139 m² | 23.3 m · 6 |