COM & MANAGEMENT
ActiveSummary
COM & MANAGEMENT has been active since 2010 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €2.4m and a net result of €1.8m, of which €1.9m non-recurring income. Equity fluctuates too strongly from year to year to read a trend from it. Its solvency ranks better than 82% of 8,584 sector peers (NACE 73, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Overview
Overview
Official details
Source: KBO- Status
- Active since 25-01-2010 Normal situation
- Registered office
- 10 active companies are registered at this address Source: KBO register, as of 4 November 2026.
- Activity
- Public relations and communication consultancy NACE 73300and 2 others
- Establishment unit
- 2.331.267.712 4000 Liège, since 01-04-2022
- Financial year end
- 31 December
- Peppol
- Reachable since 02-12-2025
Financial position
- Bankruptcy probabilitywithin 12 months
- < 0.1%
Annual accounts 2025
- Gross margin
- €1.9m
- ▲ 21×
- Turnover
- ≈ €3.6m
- estimated
- Profit
- €1.8m
- ▲ 400%
- Equity
- €2.4m
- ▲ 346%
- Total assets
- €2.8m
- ▲ 329%
- 2025 accounts filed 36 days after the deadline
Score breakdownraises riskLast filed accounts filed 36 days late; 1 of the last 3 accounts latelowers riskLiquidity: current ratio 12.41, cash €583,610Figures for financial year 2025 (filed on 05-09-2026)Size: total assets €2.8mShow the evidence
Checked score
Score 2025
99
/ 100
Excellent
Probability in this band: under 0.55%
Financially stronger than 92% of small companies in advertising and market research (NACE 73)
Financial strength · tick: 2024
Strong
Solvency
100=
equity 84.1% of total assets
Liquidity
76-24
short-term debt 7.1% · cash 20.6%
Profitability
100=
return on assets 65.2%
Bankruptcy probability within 12 months
< 0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
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 12-2024
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: 0.2%▲ +0.1 percentage points vs 04-2025
06-2025: 0.2%● unchanged vs 05-2025
07-2025: 0.2%● unchanged vs 06-2025
08-2025: 0.3%▲ +0.1 percentage points vs 07-2025highest value
09-2025: 0.1%▼ -0.2 percentage points 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%▼ -0.1 percentage points vs 04-2026lowest value
06-2026: < 0.1%● unchanged vs 05-2026
07-2026: < 0.1%● unchanged vs 06-2026
08-2026: 0.1%▲ +0.1 percentage points vs 07-2026
09-2026: 0.1%● unchanged vs 08-2026
10-2026: < 0.1%▼ -0.1 percentage points vs 09-2026
11-2026: < 0.1%● unchanged vs 10-2026
Credit of up to €230,000 on 30-day terms is acceptable
Liquidity is ample, with a current ratio of 12.41 (8.35 in 2024), above the usual 1.5. Short-term debt is 7.1% and cash 20.6% of total assets. 15.9% 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 87% of them on solvency, 86% on liquidity, 98% on profitability and 97% on growth.
The bankruptcy probability was computed on 03-11-2026 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).
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
Six signals.
lowers riskraises risk
lowers risk · Growing equity
Reported equity is higher than in 2023 and did not fall compared with 2024. These amounts do not establish the cause of the change.
NBB · annual accounts 2025Equity per financial year
1819202122232425
2018 to 2025 · latest year €2.4m
raises risk · 2025 accounts filed 36 days late
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 05-09-2026, 36 days later. Nearly half (47%) of Belgian companies file late; of those that file 1 to 90 days late, 2.0% are now bankrupt, dissolved or in another special legal status, against 1.66% of all filers. A delay like this does not count in the score.
NBB · 10 filingsDeviation from the deadline
2025
36 days late
2024
6 days late
2023
26 days early
2022
31 days early
2021
73 days early
2020
36 days early
2019
39 days late
← 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 12 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 6 July (4 of the last 5 accounts filed within 48 days either side of that date).
Companies Code · seven monthsWhere today falls in the filing period
04-11-2026 today31-12-2026 year end31-07-2027 deadline
Financials
Financials · financial year 2025, micro format
2025 annual accounts filed 36 days after the deadline Filed on 5 September 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00503445.
Annual accounts 2025 filed on 05-09-2026 at the NBB all 16 filings
Turnover
≈ €3.6m
Estimated: probably between €2.2m and €4.7m
Total assets
€2.8m▲ 329%
2024 · €659,680
Net result
€1.8m▲ 400%
2024 · €369,020
Working capital
€2.3m▲ 365%
2024 · €490,931
Multi-year overview
2018 to 2025, 8 financial yearsOperating result
€1.9m
▲ 59×
2025
20182025
Net result
€1.8m
▲ 400%
2025
highest quarter of the sector
20182025
Equity
€2.4m
▲ 346%
2025
highest quarter of the sector
20182025
Total assets
€2.8m
▲ 329%
2025
highest quarter of the sector
20182025
Debt
€451,183
▲ 573%
2025
20182025
Working capital
€2.3m
▲ 365%
2025
highest quarter of the sector
20182025
Solvency
84.1%
▲ 3.2pp
2025
highest quarter of the sector
20182025
Current ratio
12.41
▲ 4.05
2025
highest quarter of the sector
20182025
Return on assets (ROA)
65.2%
▲ 9.3pp
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€0.07m-€0.02m▼ 76.8%€0.006m▼ 59.2%€0.04m▲ 531%-€0.06m-€0.02m▲ 73.2%€0.03m€1.9m▲ 59×
Net result€0.09m-€0.03m▼ 63.5%€0.001mwithin the sector's middle half▼ 97.4%€0.03mwithin the sector's middle half▲ 33×€0.04mwithin the sector's middle half▲ 44.8%€0.05mabove the sector's middle half▲ 18.0%€0.4mabove the sector's middle half▲ 708%€1.8mabove the sector's middle half▲ 400%
Equity€0.2m-€0.2m▼ 1.2%€0.2mwithin the sector's middle half▲ 0.5%€0.2mabove the sector's middle half▲ 9.3%€0.1mwithin the sector's middle half▼ 30.9%€0.2mwithin the sector's middle half▲ 38.4%€0.5mabove the sector's middle half▲ 224%€2.4mabove the sector's middle half▲ 346%
Total assets€0.2m-€0.2m▼ 12.2%€0.2mwithin the sector's middle half▼ 15.6%€0.2mwithin the sector's middle half▲ 17.9%€0.3mwithin the sector's middle half▲ 23.4%€0.3mabove the sector's middle half▲ 34.7%€0.7mabove the sector's middle half▲ 89.9%€2.8mabove the sector's middle half▲ 329%
Debt€0.08m-€0.05m▼ 33.8%€0.02m▼ 62.8%€0.04m▲ 85.6%€0.03m▼ 19.6%€0.06m▲ 114%€0.07m▲ 5.8%€0.5m▲ 573%
Working capital€0.06m-€0.06m▲ 0.1%€0.06mwithin the sector's middle half▲ 0.1%€0.07mwithin the sector's middle half▲ 26.2%€0.1mabove the sector's middle half▲ 78.1%€0.2mabove the sector's middle half▲ 43.5%€0.5mabove the sector's middle half▲ 166%€2.3mabove the sector's middle half▲ 365%
Solvency66.3%-74.6%▲ 8.3pp88.8%above the sector's middle half▲ 14.2pp82.4%above the sector's middle half▼ 6.4pp46.1%within the sector's middle half▼ 36.3pp47.4%within the sector's middle half▲ 1.3pp80.9%above the sector's middle half▲ 33.5pp84.1%above the sector's middle half▲ 3.2pp
Current ratio1.71-2.07▲ 0.363.89within the sector's middle half▲ 1.812.96within the sector's middle half▼ 0.925.36above the sector's middle half▲ 2.403.92within the sector's middle half▼ 1.448.35above the sector's middle half▲ 4.4412.41above the sector's middle half▲ 4.05
Return on assets (ROA)35.6%-14.8%▼ 20.8pp0.5%within the sector's middle half▼ 14.3pp12.8%within the sector's middle half▲ 12.3pp15.0%within the sector's middle half▲ 2.2pp13.1%within the sector's middle half▼ 1.9pp55.9%above the sector's middle half▲ 42.8pp65.2%above the sector's middle half▲ 9.3pp
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 over 59 times that of 2024 and the highest since 2021. It is the third rise in a row, after the fall in 2022.
Turnover and EBIT margin are not published. The micro 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 €2.8m
Fixed assets
€349,218 ▲ 242%
Current assets
€2.5m ▲ 345%
Equity and liabilities €2.8m
Equity
€2.4m ▲ 346%
Provisions
€0 ▼ 100%
Debt
€451,183 ▲ 573%
Debt's share of the balance-sheet total rises from 10.2% to 15.9%. Equity and debt are higher.
Key figures and ratios
EBITDA
€1.9m▲
2024 · €32,458
Cash flow
€1.9m▲
2024 · €369,405
Debt to equity
0.19▲
2024 · 0.13
ROE
77.6%▲
2024 · 69.2%
Interest coverage
over 100▲
2024 · 21.75
Debt ≤ 1 year
€200,055▲
2024 · €66,751
Debt > 1 year
€250,000
Income taxes
€63,836▲
2024 · €43,555
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Securities and guarantees
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Pledge on other assets, amount secured | - | - | - | - | €350,000 |
| Carrying value of the other pledged assets | - | - | - | - | €350,000 |
Source: notes to the 2021 to 2025 annual accounts (statement of debts and off-balance-sheet rights and commitments)
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | €0 | €0 | €0 | €3,018 | €352,635 |
| Financial fixed assets | - | - | - | - | €1,500 |
| Depreciation and write-downs of the year | €291 | €291 | €291 | €385 | €8,342 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | €0.002m | - | - | €1.9m | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €0.001m | €0.001m | €0.001m | €291 | €291 | €291 | €385 | €0.008m | ▲ 22× |
| Provisions for liabilities and charges: additions (uses and reversals)635/8 | - | - | - | - | €0.1m | €0.1m | €0.06m | - | - |
| Other operating charges640/8 | - | - | - | €348 | €348 | €0.001m | €0.001m | €0.006m | ▲ 824% |
| Non-recurring operating charges66A | - | - | - | - | - | - | - | €115 | - |
| Gross operating margin9900 | €0.07m | €0.02m | €0.007m | €0.04m | €0.05m | €0.1m | €0.09m | €1.9m | ▲ 21× |
| Operating profit (loss)9901 | €0.07m | €0.02m | €0.006m | €0.04m | -€0.06m | -€0.02m | €0.03m | €1.9m | ▲ 59× |
| Financial income75/76B | - | - | - | €0.001m | €0.1m | €0.1m | €0.4m | €0.02m | ▼ 94.0% |
| Recurring financial income75 | €0.02m | €0.02m | €0.002m | €0.001m | €0.1m | €0.1m | €0.4m | €0.02m | ▼ 94.0% |
| Financial charges65/66B | - | - | - | €0.002m | €0.002m | €0.02m | €0.001m | €0.02m | ▲ 12× |
| Recurring financial charges65 | €0.002m | €0.001m | €0.002m | €0.002m | €0.002m | €0.02m | €0.001m | €0.02m | ▲ 12× |
| Profit (loss) for the period before taxes9903 | €0.1m | €0.03m | €0.006m | €0.04m | €0.06m | €0.06m | €0.4m | €1.9m | ▲ 363% |
| Income taxes67/77 | €0.03m | €0.003m | €0.006m | €0.01m | €0.02m | €0.01m | €0.04m | €0.06m | ▲ 46.6% |
| Profit (loss) for the period9904 | €0.09m | €0.03m | €0.001m | €0.03m | €0.04m | €0.05m | €0.4m | €1.8m | ▲ 400% |
| Transfer from tax-exempt reserves789 | - | - | - | €0.02m | - | - | - | €0.04m | - |
| Transfer to tax-exempt reserves689 | - | - | - | - | - | €0.04m | - | - | - |
| Profit (loss) for the period to be appropriated9905 | €0.09m | €0.03m | €0.02m | €0.04m | €0.04m | €0.004m | €0.4m | €1.9m | ▲ 412% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €0.2m | €0.2m | €0.2m | €0.2m | €0.3m | €0.3m | €0.7m | €2.8m | ▲ 329% |
| Fixed assets21/28 | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | €0.3m | ▲ 242% |
| Tangible fixed assets22/27 | €0.001m | €0.001m | €0.001m | €0.001m | €0.001m | €406 | €0.003m | €0.3m | ▲ 114× |
| Land and buildings22 | - | - | - | - | - | - | - | €0.3m | - |
| Furniture and vehicles24 | - | - | - | €0.001m | €0.001m | €406 | €0.003m | €0.003m | ▼ 6.7% |
| Financial fixed assets28 | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | €0.002m | ▼ 98.0% |
| Current assets29/58 | €0.1m | €0.1m | €0.08m | €0.1m | €0.2m | €0.2m | €0.6m | €2.5m | ▲ 345% |
| Amounts receivable after more than one year29 | - | - | - | - | - | - | - | €0.07m | - |
| Other amounts receivable291 | - | - | - | - | - | - | - | €0.07m | - |
| Amounts receivable within one year40/41 | €0.06m | €0.06m | €0.03m | €0.05m | €0.06m | €0.1m | €0.3m | €0.1m | ▼ 61.9% |
| Trade receivables40 | - | - | - | €0.04m | €0.05m | €0.1m | €0.07m | €0.06m | ▼ 14.5% |
| Other amounts receivable41 | - | - | - | €0.02m | €0.007m | €0.008m | €0.2m | €0.05m | ▼ 77.6% |
| Current investments50/53 | - | - | - | - | - | - | - | €1.7m | - |
| Cash at bank and in hand54/58 | €0.07m | €0.05m | €0.05m | €0.05m | €0.1m | €0.1m | €0.3m | €0.6m | ▲ 120% |
| Deferred charges and accrued income490/1 | - | - | - | €13 | €13 | €164 | €0.001m | €0.009m | ▲ 888% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €0.2m | €0.2m | €0.2m | €0.2m | €0.3m | €0.3m | €0.7m | €2.8m | ▲ 329% |
| Equity10/15 | €0.2m | €0.2m | €0.2m | €0.2m | €0.1m | €0.2m | €0.5m | €2.4m | ▲ 346% |
| Contributions10/11 | €0.02m | €0.02m | - | €0.02m | €0.02m | €0.02m | €0.02m | €0.02m | = |
| Reserves13 | €0.1m | €0.1m | €0.1m | €0.2m | €0.1m | €0.1m | €0.5m | €2.1m | ▲ 302% |
| Non-distributable reserves130/1 | - | - | - | €0.002m | €0 | - | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €0.002m | €0 | - | - | - | - |
| Tax-exempt reserves132 | - | - | - | €0 | - | €0.04m | €0.04m | €0 | ▼ 100% |
| Distributable reserves133 | - | - | - | €0.1m | €0.1m | €0.1m | €0.5m | €2.1m | ▲ 338% |
| Profit (loss) carried forward14 | €0.003m | €0.001m | €0.003m | €0.003m | €0.004m | €0 | - | €0.3m | - |
| Provisions and deferred taxes16 | - | - | - | - | €0.1m | €0.1m | €0.06m | €0 | ▼ 100% |
| Provisions for liabilities and charges160/5 | - | - | - | - | €0.1m | €0.1m | €0.06m | €0 | ▼ 100% |
| Environmental obligations163 | - | - | - | - | - | €0.1m | €0.06m | €0 | ▼ 100% |
| Other liabilities and charges164/5 | - | - | - | - | €0.1m | - | - | - | - |
| Amounts payable17/49 | €0.08m | €0.05m | €0.02m | €0.04m | €0.03m | €0.06m | €0.07m | €0.5m | ▲ 573% |
| Amounts payable after more than one year17 | - | - | - | - | - | - | - | €0.3m | - |
| Financial debts170/4 | - | - | - | - | - | - | - | €0.3m | - |
| Amounts payable within one year42/48 | €0.08m | €0.05m | €0.02m | €0.04m | €0.03m | €0.06m | €0.07m | €0.2m | ▲ 200% |
| Financial debts43 | - | - | - | - | - | - | - | €0.09m | - |
| Credit institutions430/8 | - | - | - | - | - | - | - | €0.09m | - |
| Trade debts44 | €0.001m | €0.002m | €0.007m | €0.008m | €0.005m | €0.005m | €0.008m | €0.01m | ▲ 74.9% |
| Suppliers440/4 | - | - | - | €0.008m | €0.005m | €0.005m | €0.008m | €0.01m | ▲ 74.9% |
| Taxes, remuneration and social security45 | - | - | - | €0.03m | €0.02m | €0.03m | €0.06m | €0.1m | ▲ 61.3% |
| Taxes450/3 | - | - | - | €0.03m | €0.02m | €0.03m | €0.06m | €0.1m | ▲ 61.3% |
| Remuneration and social security454/9 | - | - | - | €0 | €0 | €0 | €0 | €0 | - |
| Other amounts payable47/48 | - | - | - | €0 | €0 | €0.03m | €16 | €0.004m | ▲ 232× |
| Accrued charges and deferred income492/3 | - | - | - | - | €82 | €41 | €264 | €0.001m | ▲ 327% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €0.09m | €0.03m | €0.001m | €0.03m | €0.04m | €0.05m | €0.4m | €1.8m | ▲ 400% |
| + Depreciation and write-downs630 | €0.001m | €0.001m | €0.001m | €291 | €291 | €291 | €385 | €0.008m | ▲ 22× |
| Operating cash flow (approximation) | €0.09m | €0.03m | €0.002m | €0.03m | €0.04m | €0.05m | €0.4m | €1.9m | ▲ 402% |
| Investment in fixed assets (approximation) | - | €0.002m | -€0.001m | €0 | €0 | €0 | -€0.003m | -€0.3m | ▼ 8,367% |
| Change in cash | - | -€0.02m | -€0.002m | €0.005m | €0.05m | €0.03m | €0.1m | €0.3m | ▲ 138% |
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, 17,811 companies had the same profile as COM & MANAGEMENT has now. Two years later, 96.5% were still going and 0.3% had gone bankrupt.
- Small
- 10 to 20 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
96.5%
was still going
3.1%
stopped otherwise
0.3%
went bankrupt
That fits the bankruptcy probability of COM & MANAGEMENT itself: < 0.1% 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 17,811 companies, not a prediction for COM & MANAGEMENT. 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.
Latest 10 of 16 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 05-09-2026 | 2026-00503445 | |
| 31-12-2024 | micro format | 06-08-2025 | 2025-00360768 | |
| 31-12-2023 | micro format | 05-07-2024 | 2024-00220573 | |
| 31-12-2022 | micro format | 30-06-2023 | 2023-00190120 | |
| 31-12-2021 | micro format | 19-05-2022 | 2022-20034848 | |
| 31-12-2020 | micro format | 25-06-2021 | 2021-28200128 | |
| 31-12-2019 | micro format | 08-09-2020 | 2020-51900225 | |
| 31-12-2018 | micro format | 05-07-2019 | 2019-29800480 | |
| 31-12-2017 | micro format | 21-06-2018 | 2018-23000241 | |
| 31-12-2016 | micro format | 20-07-2017 | 2017-34400299 |
Board & ownership
Directors
Directors
1 director, last change in 2022
DEGIVES Thierry
Current
Director (not named in the articles) · appointed in the act of 28-12-2022 · earlier statutory manager, until 28-12-2022 · term without a fixed end · listed in the 2025 annual accounts, filed on 05-09-2026
Owners and capital
Capital transactions
Capital over time
- 28-12-2022 Capital stated in the deed · 100 shares
Mandate history
1 person, 1 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| DEGIVES Thierry |
|
Network & group
Holdings and subsidiaries
Holdings 0
See the annual accounts at the National Bank and the publications in the Belgian Official Gazette.
Former holdings (1)
-
35.46%
Board mandates elsewhere
1 board mandateBoard mandates of COM & MANAGEMENTCOM & MANAGEMENT sits on their board1
1 location
Companies at the same address
9 other companies- GIMAUDECO Establishment · since 2025 1026508438
- NEXUS COMMUNICATION HOLDING Registered office · since 2025 1019630445
- CUISIPRO Registered office · since 2022 0786786992
- NEXUS COMMUNICATION Registered office · since 2022 0841998206
- TRAKKS Establishment · since 2021 0841533891
- SOCOTEC BELGIUM Registered office · since 2017 0406671312
- CinemaNext Registered office · since 2004 0865818337
- SOCOTEC BELGIUM Registered office · since 2004 0862742249
- CONTROLE INDUSTRIEL BELGE - BELGISCHE INDUSTRIELE CONTROLE Registered office · since 1998 0463529247
Connections & network
1 current directorThe board mandates are listed under Board mandates elsewhere. The network lets you explore the same ties.
This company
Company
Director
Shareholding
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Timeline
Acts, filings and financial milestones
Deadline for the 2026 accounts:
2026
05-09
micro format · 36 days late
2025
31-12
Financial
Highest result from 2018 to 2025net €1.8m ▲400%
The operating result of €1.9m and the net result of €1.8m are both a record.
31-12
Financial
Equity above €2mequity €2.4m ▲346%
With a profit in every financial year since 2018, equity grows to €2.4m.
06-08
micro format · 6 days late
2024
31-12
Financial
Liquidity more than doubledcurrent ratio 8.35
The current ratio rises from 3.92 to 8.35.
31-12
Financial
Equity above €500,000equity €533,633 ▲224%
With a profit in every financial year since 2018, equity grows to €533,633.
05-07
micro format · 26 days before the deadline
15-04
Gazette deed
Registered office moved within LiègeNew seat: Chaussée de Tongres 257/0021, 4000 Liège (Rocourt) · Previous seat: Rue de Lantin 149, 4000 Liège (Roourt) · Director in office3 points ▸
Gazette deed
Registered office moved within Liège
New seat: Chaussée de Tongres 257/0021, 4000 Liège (Rocourt) · Previous seat: Rue de Lantin 149, 4000 Liège (Roourt) · Director in office3 points ▸
- Board meeting, 20-03-2024
- Registered-office move, Chaussée de Tongres 257/0021, 4000 Liège (Rocourt)
- Director in office, Thierry DEGIVES (director)
2023
31-12
Financial
Equity above €150,000equity €164,613 ▲38.4%
With a profit in every financial year since 2018, equity grows to €164,613.
30-06
micro format · 31 days before the deadline
2022
28-12
Gazette deed
Change of role: DEGIVES Thierry, from statutory manager to directorPermanent representative: DEGIVES Thierry · Capital conversion · Amendment of the articles8 points ▸
Gazette deed
Change of role: DEGIVES Thierry, from statutory manager to director
Permanent representative: DEGIVES Thierry · Capital conversion · Amendment of the articles8 points ▸
- General meeting, 21-12-2022
- Capital conversion, “compte de capitaux propres statutairement indisponible, transfert” (deed in French)
- Amendment of the articles
- Capital
- Registered office clause, “confirmation par l'assemblée générale, 4000 Liège, rue de Lantin”, 149 (deed in French)
- Director resignation, DEGIVES Thierry (statutory manager)
- Director appointment, DEGIVES Thierry (director (not named in the articles))
- Permanent representative, DEGIVES Thierry
19-05
micro format · 73 days before the deadline
Show earlier events
19-04
Gazette deed
Registered office moved from Barchon to LiègeNew seat: Rue de Lantin 149, 4000 Liège · Previous seat: Parc artisanal de Blegny 11-13, 4671 Barchon · Director in office3 points ▸
Gazette deed
Registered office moved from Barchon to Liège
New seat: Rue de Lantin 149, 4000 Liège · Previous seat: Parc artisanal de Blegny 11-13, 4671 Barchon · Director in office3 points ▸
- Board meeting, 21-03-2022
- Registered-office move, Rue de Lantin 149,4000 Liège
- Director in office, Thierry DEGIVES (director)
2021
25-06
micro format · 36 days before the deadline
2020
31-12
Financial
Weakest financial yearnet €817 ▼97.4%
The net result drops to €817, the lowest from 2018 to 2025. It recovers the following year.
08-09
micro format · 39 days late
2019
05-07
micro format · 26 days before the deadline
2018
21-06
micro format · 40 days before the deadline
2017
20-07
micro format · 11 days before the deadline
2010
04-02
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 & MANAGEMENT in French
Abbreviation
C & M in French
Enterprise number
0822.562.968
LEI code
254900IYYQKTCIUUVV83
no longer live in the LEI register
Legal form
Private limited company
Status
Active, normale toestand
Founded
25-01-2010
Entity type
Legal entity
DurationMost companies exist for an unlimited period, until they are dissolved.
Unlimited
deed of 28-12-2022 (in French)Registered office and establishments
Registered office
Chaussée de Tongres 257, 4000 Liège, Belgium
2 former offices
- Rue de Lantin 149, 4000 Liège (Roourt) until 01-03-2024 · act of 15-04-2024
- Parc artisanal de Blegny 11-13, 4671 Barchon until 01-04-2022 · act of 19-04-2022
Establishment unit
Chaussée de Tongres 257, 4000 Liège since 01-04-2022 · unit number 2.331.267.712
Activities
NACEBEL 2025VAT activities
73300
Public relations and communication consultancy main activity
68201
Renting and operating of own or leased residential real estate, excluding social housing
70200
Business and other management consultancy
Social security (RSZ) activities
73300
Public relations and communication consultancy main activity
Codes under NACEBEL 2008
70210
Activities of head offices; management consultancy activities main activity
70220
Business consulting
PurposeThe purpose describes the activities the company may carry out under its articles.
deed of 28-12-2022 (in French)
“L’activité,dans le sens le plus large du terme,de conseil en gestion,conseil en organisation(s),conseil en…”
23 activities
- L’activité,dans le sens le plus large du terme,de conseil en gestion,conseil en organisation(s),conseil en communication,direction,interventions,expériences,savoir,formation,audit,expertise,recherche et développement,aux entreprises tant privées que publiques,industrielles ou commerciales ainsi qu’aux associations de tout type et aux particuliers,que ce soit sous forme d’étude,d’apport en personnel ou en technologie,recherche de clientèle et de marchés
- L’exercice de missions de consultance pour des tiers dans des matières diverses
- La prise de participation,la gestion,l’administration et l’organisation de d’autres sociétés
- La participation à la création et au développement d’entreprises industrielles,commerciales,financières ou immobilières et l’apport de tout concours sous la forme jugée la plus appropriée
- Toute activité de gestion,d’administration,de direction et d’organisation.Elle pourra dans ce cadre assurer la gestion journalière et la représentation dans les opérations relevant de cette gestion conformément aux dispositions légales,des affaires au profit de tiers et pour leur compte
- La réalisation de toutes activités de communication,notamment,internet,le web de manière globale,le multimédia,l’audiovisuel,l’image,la publicité,la presse,l’édition et les télécommunications,de tous services interactifs et produits liés à ce qui précède
- La prestation de tous conseils et services en relation avec les activités ci-dessus à toute entreprise plus particulièrement dans le secteur des médias
- La conceptualisation,la réalisation et l’animation de tout projet/programme de formation concernant quelque contenu que ce soit,sur quelque support que ce soit à destination de quelque public que ce soit.L’animation et l’organisation de séminaires et journées d’études dans tous domaines à caractère professionnel
- La conception,la réalisation,l’organisation,la commercialisation de tout évènement médiatique et de tout système d’information en relation avec les activités ci-dessus
- Toutes activités se rapportant à la conception,la réalisation,l’exploitation,la commercialisation,l’achat,la location et la vente de toutes les formes de publicité généralement quelconque,et ce sur tout support matériel audiovisuel,informatique,et autres généralement quelconques
- La commercialisation d’espaces publicitaires,sur tout type de médias
- La conception,la réalisation et la vente de programmes informatiques ainsi que du matériel y afférent
- La création,le développement et la maintenance de site Internet et tous les services liés à ce type de produits ainsi que le développement,l’installation et la maintenance de tout programme informatique créé par la société ou par tout tiers
- La vente,l’installation et la maintenance de systèmes informatiques,à caractère privatifs et/ou professionnel,et plus particulièrement le dépannage informatique sur site
- La création,la réalisation,l’achat et la vente de tous programmes radiophoniques,audiovisuels et musicaux,y compris les messages publicitaires sous toutes formes
- L’activité d’intermédiaire en gros ou en détail sous quelque forme que ce soit,pour compte propre ou de tiers,dans les domaines de l’industrie,du commerce industriel,de l’immobilier.Elle pourra également,en la matière,donner en location,importer ou exporter tout matériel et/ou procédé
- La constitution,la gestion,l’exploitation,la mise en valeur d’un patrimoine immobilier,et pour ce faire,l’aliénation de tout bien ou droit réel immobilier,les opérations de transformation,désaffectation,location,la gérance d’immeuble,de promotion immobilière et autres
- La constitution,la gestion,l’exploitation,la mise en valeur d’un patrimoine mobilier,en ce compris la prise de participations,sous quelque forme que ce soit,dans toutes sociétés belges ou étrangères,l’acquisition par voie d’achat,de souscription,d’échange ou de toute autre manière,ainsi que l’aliénation par vente,échange,ou de toute autre manière,d’actions,d’obligations,de bons et de valeurs mobilières de toutes espèces
- La gestion,pour son compte propre,de tous ses biens ou droits immobiliers,et notamment la location,le leasing,la promotion,l’aménagement,l’exploitation,la transformation,la viabilisation,le lotissement et/ou la valorisation de tous ses biens ou droits immobiliers
- Pour son compte:l’accomplissement de toutes opérations immobilières quelconques,notamment l’acquisition,l’aliénation,la réalisation,l’échange,la mise en valeur,le lotissement,la construction,l’aménagement,l’appropriation,la transformation,la réparation,le courtage,la gestion,la location à loyer,à ferme ou commerciale,la sous location de tous immeubles bâtis ou non bâtis,ruraux,urbains,agricoles,forestiers,étangs,cours d’eau,territoires de chasse,parcours de pêche,ainsi que la négociation,l’achat et la vente de tous droits immobiliers
- Le traitement de toutes opérations commerciales et civiles,financières,industrielles,mobilières,immobilières,agricoles,forestières se rapportant directement ou indirectement à son activité,en tout ou en partie,prendre des participations ou s’intéresser,sous quelque forme que ce soit,dans toutes les entreprises dont la collaboration serait jugée utile ou nécessaire à la réalisation de son objet social
- La gestion administrative,commerciale et financière,le secrétariat et le management au sens large,de toutes personnes physiques ou morales
- La réalisation de toutes opérations généralement quelconques,commerciales,industrielles,financières,mobilières ou immobilières,ayant un rapport direct ou indirect avec son objet social ou de nature à en favoriser la réalisation et le développement
Invoicing and payment
VAT number
BE 0822.562.968
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.
Last Saturday of June at 18:00
deed of 28-12-2022 (in French)Sites & property
Location
Buildings and parcels at the address
Ground area
2,084 m²
Building footprint
427 m²
Building volume
2,767 m³
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 62087B0246/00C010 | Wallonia | 2,084 m² | 1 · 427 m² | 7.7 m · 2 |