COMMA
ActiveSummary
COMMA has been active since 1998 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €839,652 and a net result of €16,201, of which €15,754 non-recurring income. Equity has been growing by about 6.7% per year since 2018. Its solvency ranks better than 86% of 11,771 sector peers (NACE 71, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Overview
Overview
Official details
Source: KBO- Status
- Active since 08-09-1998 Normal situation
- Activity
- Engineering and related technical consultancy, excluding land surveyors NACE 71121and 1 other
- Establishment unit
- 2.089.240.438 8800 Roeselare, since 16-11-1998
- Financial year end
- 31 December
- Peppol
- Reachable since 20-11-2025
Board and ownership
Board
- Bruynooghe JürgenDirector · since 04-09-1998
- Holdings
- Shares in 1 company BRUPAS
Financial position
- Bankruptcy probabilitywithin 12 months
- < 0.1%
Annual accounts 2025
- Gross margin
- €83,444
- ▲ 213%
- Turnover
- ≈ €180,000
- estimated
- Profit
- €16,201
- ▼ 92.2%
- Equity
- €839,652
- ▼ 6.1%
- Total assets
- €974,790
- ▲ 1.9%
- Employees on 31-12-2025
- 1
- =
Score breakdownlowers riskLiquidity: current ratio 3.46, cash €194,376Size: total assets €974,790Equity €839,652 (86.1% of total assets)Sector: Architectural and engineering activities; technical testing and analysis (NACE 71)Show the evidence
Checked score
Score 2025
94
/ 100
Excellent
Probability in this band: under 0.55%
Financially stronger than 53% of micro companies in architecture and engineering (NACE 71)
Financial strength · tick: 2024
Strong
Solvency
100=
equity 86.1% of total assets
Liquidity
73-1
short-term debt 13.6% · cash 19.9%
Profitability
71+12
return on assets 1.7%
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 12-2024lowest 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 08-2026highest value
10-2026: < 0.1%● unchanged vs 09-2026
11-2026: < 0.1%● unchanged vs 10-2026
Credit of up to €75,000 on 30-day terms is acceptable
Liquidity is ample, with a current ratio of 3.46 (8.16 in 2024), above the usual 1.5. Short-term debt is 13.6% and cash 19.9% of total assets. 13.9% 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 71, micro). It does better than 87% of them on solvency, 61% on liquidity, 33% on profitability and 31% on growth.
The bankruptcy probability was computed on 01-11-2026 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
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
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 30-06-2026, 31 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
31 days early
2024
35 days early
2023
65 days early
2022
60 days early
2021
9 days early
2020
9 days early
2019
56 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 38 days before the deadline. In the sector (NACE 71), the median for financial year 2024 was 8 days before the deadline, and 34% 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 26 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
02-11-2026 today31-12-2026 year end31-07-2027 deadline
Financials
Financials · financial year 2025, micro format
Annual accounts 2025 filed on 30-06-2026 at the NBB all 27 filings
Turnover
≈ €180,000
Estimated: probably between €140,000 and €250,000
Total assets
€974,790▲ 1.9%
2024 · €956,765
Net result
€16,201▼ 92.2%
2024 · €207,125
Working capital
€325,335▼ 23.3%
2024 · €423,930
Trend over the years
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
The operating result for 2025 is a profit of €21,233, after a loss of €18,234 in 2024.
Operating result€0.02m
2025
Net result€0.02m
2025
Total assets€1.0m
2025
Equity€0.8m
2025
Debt€0.1m
2025
Working capital€0.3m
2025
Return on assets (ROA)1.7%
2025
Solvency86.1%
2025
Current ratio3.46
2025
Staff (FTE)1
2025
Turnover is what the company sold, the result is what was left of it. A loss stands below the zero line.
Assets, equity and debt per financial year.
Above zero, the company can pay its short-term debts with what it holds in the short term.
The EBIT margin is the share of each euro of turnover left from operations. The return on assets is what the assets earn.
The higher the solvency, the better the company absorbs a setback.
A ratio above 1 means the short-term assets cover the short-term debts.
Average staff per financial year, in full-time equivalents (FTE).
Use the arrow keys on the chart for the figures per year.
The sector band is the middle half of the companies in Architectural and engineering activities; technical testing and analysis (NACE 71). 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 dashed line is the median. There is a sector band for net result, equity, total assets, working capital, solvency, current ratio, return on assets (ROA) and staff (FTE).
Every figure with its change against the financial year before
favourable
unfavourable
Line20182019202020212022202320242025
Operating result-€0.02m--€0.007m▲ 57.7%€0.004m€0.05m▲ 15×€0.03m▼ 36.2%€0.04m▲ 19.6%-€0.02m€0.02m
Net result€0.06m-€0.03m▼ 50.6%€0.1mabove the sector's middle half▲ 425%€0.4mabove the sector's middle half▲ 187%€0.2mabove the sector's middle half▼ 62.8%€0.08mabove the sector's middle half▼ 49.1%€0.2mabove the sector's middle half▲ 166%€0.02mwithin the sector's middle half▼ 92.2%
Equity€0.5m-€0.5m▲ 5.3%€0.7mabove the sector's middle half▲ 26.5%€1.1mabove the sector's middle half▲ 60.1%€0.8mabove the sector's middle half▼ 29.5%€0.9mabove the sector's middle half▲ 10.1%€0.9mabove the sector's middle half▲ 4.9%€0.8mabove the sector's middle half▼ 6.1%
Total assets€1.0m-€0.8m▼ 16.9%€0.8mabove the sector's middle half▼ 1.8%€1.2mabove the sector's middle half▲ 50.3%€0.8mabove the sector's middle half▼ 31.3%€0.9mabove the sector's middle half▲ 8.6%€1.0mabove the sector's middle half▲ 5.3%€1.0mabove the sector's middle half▲ 1.9%
Debt€0.5m-€0.3m▼ 40.8%€0.1m▼ 55.9%€0.1m▼ 3.8%€0.06m▼ 48.3%€0.06m▼ 9.4%€0.06m▲ 11.2%€0.1m▲ 116%
Working capital€0.03m-€0.1m▲ 245%€0.3mabove the sector's middle half▲ 160%€0.8mabove the sector's middle half▲ 232%€0.5mabove the sector's middle half▼ 46.7%€0.5mabove the sector's middle half▲ 3.0%€0.4mabove the sector's middle half▼ 8.9%€0.3mabove the sector's middle half▼ 23.3%
Solvency51.9%-65.7%▲ 13.8pp84.6%above the sector's middle half▲ 18.9pp90.2%above the sector's middle half▲ 5.5pp92.6%above the sector's middle half▲ 2.4pp93.8%above the sector's middle half▲ 1.2pp93.5%above the sector's middle half▼ 0.3pp86.1%above the sector's middle half▼ 7.3pp
Current ratio1.07-1.49▲ 0.426.16above the sector's middle half▲ 4.6719.70above the sector's middle half▲ 13.548.41above the sector's middle half▼ 11.289.51above the sector's middle half▲ 1.108.16above the sector's middle half▼ 1.363.46within the sector's middle half▼ 4.70
Return on assets (ROA)5.6%-3.3%▼ 2.3pp17.7%within the sector's middle half▲ 14.4pp33.8%above the sector's middle half▲ 16.1pp18.3%within the sector's middle half▼ 15.5pp8.6%within the sector's middle half▼ 9.7pp21.6%within the sector's middle half▲ 13.1pp1.7%within the sector's middle half▼ 20.0pp
Staff (FTE)0.2-0.2=0.2below the sector's middle half=0.81▲ 25.0%
above
within
below
The sector band is the middle half of the companies in Architectural and engineering activities; technical testing and analysis (NACE 71). 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.
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 €974,790
Fixed assets
€517,228 ▲ 9.2%
Current assets
€457,562 ▼ 5.3%
Equity and liabilities €974,790
Equity
€839,652 ▼ 6.1%
Debt
€135,138 ▲ 116%
Debt's share of the balance-sheet total rises from 6.5% to 13.9%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
€57,206▲
2024 · €7,115
Cash flow
€52,174▼
2024 · €232,475
Debt to equity
0.16▲
2024 · 0.07
ROE
1.9%▼
2024 · 23.2%
Interest coverage
16.74▲
2024 · 1.63
Debt ≤ 1 year
€132,227▲
2024 · €59,241
Income taxes
€4,685▼
2024 · €21,196
Staff costs
€24,774▲
2024 · €18,001
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Staff
| Item | 31-12-2024 | 31-12-2025 |
|---|---|---|
| Employees at the balance-sheet date | 1 | 1 |
| full-time | 0 | 0 |
| part-time | 1 | 1 |
| in full-time equivalents | 0.2 | 0.2 |
| Average over the year, in full-time equivalents | 0.2 | 0.2 |
| On a permanent contract | 1 | 1 |
| Joined | 1 | 0 |
| Left | 0 | 0 |
| Training hours | - | 0 |
Source: social balance sheet in the 2024 to 2025 annual accounts
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | €1,145 | €7,434 | €76,962 | €110,819 | €103,853 |
| Depreciation and write-downs of the year | €7,735 | €7,783 | €12,298 | €25,350 | €35,973 |
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 | - | - | - | €28,745 | €0 | €8,264 | €0 | €15,754 | - |
| Remuneration, social security and pensions62 | - | - | - | -€20 | €0 | €16 | €18,001 | €24,774 | ▲ 37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €40,450 | €37,214 | €34,014 | €7,735 | €7,783 | €12,298 | €25,350 | €35,973 | ▲ 41.9% |
| Other operating charges640/8 | - | - | - | €3,282 | €1,050 | €1,273 | €1,551 | €1,464 | ▼ 5.6% |
| Non-recurring operating charges66A | - | - | - | €2,056 | €0 | - | - | - | - |
| Gross operating margin9900 | €38,880 | €50,044 | €61,002 | €66,370 | €42,825 | €54,245 | €26,668 | €83,444 | ▲ 213% |
| Operating profit (loss)9901 | -€16,181 | -€6,850 | €3,541 | €53,317 | €33,992 | €40,658 | -€18,234 | €21,233 | - |
| Financial income75/76B | - | - | - | €366,587 | €149,282 | €49,952 | €250,944 | €3,070 | ▼ 98.8% |
| Recurring financial income75 | €49,776 | €49,584 | €147,662 | €365,047 | €149,282 | €49,952 | €250,944 | €3,070 | ▼ 98.8% |
| Non-recurring financial income76B | - | - | - | €1,539 | €0 | - | - | - | - |
| Financial charges65/66B | - | - | - | €7,543 | €15,018 | €3,509 | €4,388 | €3,417 | ▼ 22.1% |
| Recurring financial charges65 | €9,984 | €15,011 | €7,416 | €7,543 | €3,497 | €3,509 | €4,354 | €3,417 | ▼ 21.5% |
| Non-recurring financial charges66B | - | - | - | - | €11,521 | €0 | €35 | €0 | ▼ 100% |
| Profit (loss) for the period before taxes9903 | €23,611 | €27,722 | €143,787 | €412,360 | €168,256 | €87,101 | €228,321 | €20,886 | ▼ 90.9% |
| Income taxes67/77 | €573 | €371 | €281 | €260 | €15,154 | €9,181 | €21,196 | €4,685 | ▼ 77.9% |
| Profit (loss) for the period9904 | €55,324 | €27,351 | €143,505 | €412,101 | €153,102 | €77,920 | €207,125 | €16,201 | ▼ 92.2% |
| Profit (loss) for the period to be appropriated9905 | €118,086 | €27,351 | €143,505 | €412,101 | €153,102 | €77,920 | €207,125 | €16,201 | ▼ 92.2% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €1.0m | €0.8m | €0.8m | €1.2m | €0.8m | €0.9m | €1.0m | €1.0m | ▲ 1.9% |
| Fixed assets21/28 | €0.6m | €0.5m | €0.5m | €0.3m | €0.3m | €0.4m | €0.5m | €0.5m | ▲ 9.2% |
| Tangible fixed assets22/27 | €0.3m | €0.2m | €0.2m | €0.02m | €0.02m | €0.08m | €0.2m | €0.2m | ▲ 25.8% |
| Land and buildings22 | - | - | - | €0 | - | - | €0.08m | €0.07m | ▼ 4.1% |
| Plant, machinery and equipment23 | - | - | - | - | - | - | - | €0.002m | - |
| Furniture and vehicles24 | - | - | - | €0.02m | €0.02m | €0.08m | €0.09m | €0.1m | ▲ 48.0% |
| Financial fixed assets28 | €0.3m | €0.3m | €0.3m | €0.3m | €0.3m | €0.3m | €0.3m | €0.3m | = |
| Current assets29/58 | €0.4m | €0.3m | €0.3m | €0.9m | €0.5m | €0.5m | €0.5m | €0.5m | ▼ 5.3% |
| Amounts receivable within one year40/41 | €0.002m | €0.02m | €0 | €0.003m | €0.003m | €0.004m | €0.003m | €0.02m | ▲ 608% |
| Trade receivables40 | - | - | - | €0.003m | €0.003m | €0.004m | €0.003m | €0.02m | ▲ 596% |
| Other amounts receivable41 | - | - | - | €83 | €0 | €67 | €0 | €397 | - |
| Current investments50/53 | €0.08m | €0.08m | €0.08m | €0.1m | €0.08m | €0.2m | €0.3m | €0.2m | ▼ 18.4% |
| Cash at bank and in hand54/58 | €0.4m | €0.2m | €0.2m | €0.4m | €0.3m | €0.2m | €0.2m | €0.2m | ▲ 5.0% |
| Deferred charges and accrued income490/1 | - | - | - | €0.4m | €0.1m | €0.05m | €267 | €153 | ▼ 42.8% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €1.0m | €0.8m | €0.8m | €1.2m | €0.8m | €0.9m | €1.0m | €1.0m | ▲ 1.9% |
| Equity10/15 | €0.5m | €0.5m | €0.7m | €1.1m | €0.8m | €0.9m | €0.9m | €0.8m | ▼ 6.1% |
| Contributions10/11 | €0.2m | €0.2m | - | €0.2m | €0.2m | €0.2m | €0.2m | €0.2m | = |
| Reserves13 | €0.04m | €0.04m | €0.04m | €0.04m | €0.2m | €0.7m | €0.7m | €0.7m | ▼ 7.7% |
| Non-distributable reserves130/1 | - | - | - | €0.04m | €0 | - | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €0.04m | €0 | - | - | - | - |
| Distributable reserves133 | - | - | - | - | €0.2m | €0.7m | €0.7m | €0.7m | ▼ 7.7% |
| Profit (loss) carried forward14 | €0.3m | €0.3m | €0.5m | €0.9m | €0.4m | €0 | €0 | €0 | - |
| Amounts payable17/49 | €0.5m | €0.3m | €0.1m | €0.1m | €0.06m | €0.06m | €0.06m | €0.1m | ▲ 116% |
| Amounts payable after more than one year17 | €0.07m | €0.07m | €0.07m | €0.07m | €0 | - | - | - | - |
| Financial debts170/4 | - | - | - | €0.07m | €0 | - | - | - | - |
| Amounts payable within one year42/48 | €0.4m | €0.2m | €0.05m | €0.05m | €0.06m | €0.05m | €0.06m | €0.1m | ▲ 123% |
| Trade debts44 | €0.004m | €0.008m | €0.004m | €0.005m | €0.006m | €0.006m | €0.004m | €0.001m | ▼ 76.1% |
| Suppliers440/4 | - | - | - | €0.005m | €0.006m | €0.006m | €0.004m | €0.001m | ▼ 76.1% |
| Taxes, remuneration and social security45 | - | - | - | €0.003m | €0.02m | €0.01m | €0.01m | €0.02m | ▲ 27.7% |
| Taxes450/3 | - | - | - | €0.003m | €0.01m | €0.009m | €0.01m | €0.01m | ▼ 19.4% |
| Remuneration and social security454/9 | - | - | - | €0 | €0.003m | €0.003m | €0.001m | €0.008m | ▲ 893% |
| Other amounts payable47/48 | - | - | - | €0.04m | €0.04m | €0.04m | €0.04m | €0.1m | ▲ 178% |
| Accrued charges and deferred income492/3 | - | - | - | €0.001m | €0.001m | €0.001m | €0.003m | €0.003m | ▼ 10.2% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €55,324 | €27,351 | €143,505 | €412,101 | €153,102 | €77,920 | €207,125 | €16,201 | ▼ 92.2% |
| + Depreciation and write-downs630 | €40,450 | €37,214 | €34,014 | €7,735 | €7,783 | €12,298 | €25,350 | €35,973 | ▲ 41.9% |
| Operating cash flow (approximation) | €95,775 | €64,565 | €177,520 | €419,836 | €160,886 | €90,218 | €232,475 | €52,174 | ▼ 77.6% |
| Investment in fixed assets (approximation) | - | -€1,204 | -€14,500 | €173,099 | -€7,434 | -€76,962 | -€110,819 | -€79,607 | ▲ 28.2% |
| Change in cash | - | -€146,781 | €22,082 | €195,014 | -€138,840 | -€49,354 | -€50,165 | €9,215 | - |
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, 17,041 companies had the same profile as COMMA has now. Two years later, 0.5% had gone bankrupt and 94.3% were still going.
- Micro
- 20 years or older
- solvency 30% or more
- a profit under 5% of the balance sheet
0.5%
went bankrupt
4.9%
stopped otherwise
94.3%
was still going
Another 0.2% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of COMMA 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 17,041 companies, not a prediction for COMMA. 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 27 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 30-06-2026 | 2026-00222430 | |
| 31-12-2024 | micro format | 26-06-2025 | 2025-00206646 | |
| 31-12-2023 | micro format | 27-05-2024 | 2024-00107405 | |
| 31-12-2022 | micro format | 01-06-2023 | 2023-00101651 | |
| 31-12-2021 | micro format | 22-07-2022 | 2022-20216972 | |
| 31-12-2020 | micro format | 22-07-2021 | 2021-39400586 | |
| 31-12-2019 | micro format | 05-06-2020 | 2020-15600449 | |
| 31-12-2018 | micro format | 03-06-2019 | 2019-16500219 | |
| 31-12-2017 | micro format | 11-06-2018 | 2018-17500453 | |
| 31-12-2016 | micro format | 18-07-2017 | 2017-32800230 |
Board & ownership
Directors
Directors
1 director, last change in 2022
Bruynooghe Jürgen
Current
Director (not named in the articles) · since 04-09-1998 · earlier manager, until 12-10-2022 · term without a fixed end · listed in the 2025 annual accounts, filed on 30-06-2026
Signing authorityThe articles say who may bind the company, for example by signing a contract.
“Artikel 12 - Bestuur - vertegenwoordiging Als er slechts één bestuurder is, is het geheel van de bevoegdheden van de bestuurders aan hem…”
deed of 12-10-2022Owners and capital
Capital transactions
Capital over time
- 12-10-2022 Converted to unavailable equity · €222,750
Mandate history
1 person, 1 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| Bruynooghe Jürgen |
|
Articles of association
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- “Met of zonder beperking; statutair bestuurder mogelijk indien benoemd in statuten, 1”
- Kind of sharesThe articles set which classes of shares exist and what rights each class carries.
- “1751, gelijk recht in winstverdeling”
Articles of association, deed of 12-10-2022 (in Dutch)
Network & group
Holdings and subsidiaries
1 holdingHoldings 1
- Sourceown accounts 2025Equity €992,749 Profit of €196,307 in 2025 (profit of €1.1m in 2024) Checked score 9628.05%
Connections & network
1 current directorThe network starts from the directors of COMMA. Every other company they run is a node.
This company
Company
Director
Shareholding
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Click a node to look further, drag to arrange, zoom with the mouse wheel.
Timeline
Acts, filings and financial milestones
Deadline for the 2026 accounts:
2026
30-06
micro format · 31 days before the deadline
2025
31-12
Financial
Weakest financial yearnet €16,201 ▼92.2%
The net result drops to €16,201, the lowest from 2018 to 2025.
26-06
micro format · 35 days before the deadline
2024
27-05
micro format · 65 days before the deadline
2023
01-06
micro format · 60 days before the deadline
2022
12-10
Gazette deed
Change of role: Bruynooghe Jürgen, from manager to directorCapital conversion · Reserve release · Amendment of the articles10 points ▸
Gazette deed
Change of role: Bruynooghe Jürgen, from manager to director
Capital conversion · Reserve release · Amendment of the articles10 points ▸
- General meeting, 24-08-2022
- Other provision, “besloten vennootschap” (deed in Dutch)
- Capital conversion, “statutair onbeschikbare eigen vermogensrekening” (deed in Dutch)
- Reserve release, “enige aandeelhouder, opheffen en beschikbaar maken voor uitkering” (deed in Dutch)
- Amendment of the articles
- Director resignation, Bruynooghe Jürgen (manager)
- Director appointment, Bruynooghe Jürgen (director (not named in the articles))
- Director discharge, Bruynooghe Jürgen
- Registered office clause, “8800 Roeselare,Zilverbergstraat 174 B, VIJFDE BESLUIT” (deed in Dutch)
- Power of attorney
22-07
micro format · 9 days before the deadline
2021
31-12
Financial
Highest result from 2018 to 2025net €412,101 ▲187%
The operating result of €53,317 and the net result of €412,101 are both a record.
31-12
Financial
Liquidity more than triplescurrent ratio 19.70
The current ratio rises from 6.16 to 19.70. Short-term debt falls from €49,615 to €45,373.
31-12
Financial
Equity above €1mequity €1.1m ▲60.1%
With a profit in every financial year since 2018, equity grows to €1.1m.
22-07
micro format · 9 days before the deadline
2020
31-12
Financial
Liquidity more than quadruplescurrent ratio 6.16
The current ratio rises from 1.49 to 6.16. Short-term debt falls from €202,212 to €49,615.
Show earlier events
05-06
micro format · 56 days before the deadline
2019
03-06
micro format · 58 days before the deadline
2018
11-06
micro format · 50 days before the deadline
2017
18-07
micro format · 13 days before the deadline
1998
19-09
Gazette deed
Incorporation
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
COMMA in Dutch
Enterprise number
0464.040.971
Legal form
Private limited company
Status
Active, normale toestand
Founded
08-09-1998
Entity type
Legal entity
DurationMost companies exist for an unlimited period, until they are dissolved.
Unlimited
deed of 12-10-2022 (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, bestuursorgaan mag administratieve zetels,agentschappen,werkhuizen,stapelplaatsen,bijkantoren vestigen in België of…”
deed of 12-10-2022 (in Dutch)Registered office and establishments
Registered office
Zilverbergstraat 174, 8800 Roeselare, Belgium
Establishment unit
Zilverbergstraat 174B, 8800 Roeselare since 16-11-1998 · unit number 2.089.240.438
Activities
NACEBEL 202571121
Engineering and related technical consultancy, excluding land surveyors main activity
70200
Business and other management consultancy
Codes under NACEBEL 2008
71121
Engineering activities main activity
70220
Business consulting
Codes under NACEBEL 2003
74203
main activity
74142
PurposeThe purpose describes the activities the company may carry out under its articles.
deed of 12-10-2022 (in Dutch)
“1. Het verstrekken van technisch en operationeel advies over fabricatie,herstelling,aan- en verkoop,in- en uitvoer,van alle constructies…”
12 activities
- 1. Het verstrekken van technisch en operationeel advies over fabricatie,herstelling,aan- en verkoop,in- en uitvoer,van alle constructies behorende tot de metaalsector.
- 2. Het bestuderen en ontwikkelen van de technologie van de metaalconstructie en inoxconstructie.
- 3. Het verstrekken van operationeel advies betreffende de organisatie en de productie van ondernemingen in de metaal- en inoxnijverheid en meer algemeen de ganse sector van de metaal- en inoxconstructie.
- 4. Het verlenen van commercieel advies betreffende de marketing van producten van hierbovengenoemde ondernemingen.
- 5. Alle immobiliaire operaties of ermee verband houdende verrichtingen met name: de aankoop,verkoop,ruiling,het bouwen,het laten bouwen,het huren,verhuren,ter beschikking stellen van gebouwen en gronden,de omvorming of ombouwing en valorisatie van onroerende goederen,in voorkomend geval door middel van lotisering,verkaveling,nieuwbouw,heropbouw of verbouwing,alle activiteiten van makelaar in onroerende goederen,alle afbraakwerken.
- 6. Het verlenen van administratief,financieel en managementadvies betreffende het bestuur van diverse ondernemingen in de meest ruime zin van het woord,evenals het verlenen van boekhoudkundig advies met uitzondering van de taken die expliciet bij de wet toegekend zijn aan boekhouders,accountants en revisoren.
- 7. Het beheren van een onroerend patrimonium en het valoriseren ervan door het stellen van alle bestuursdaden ondermeer,oprichting,aankoop,verkoop,ruilen,laten uitvoeren van bouwwerken en het ter beschikking stellen ervan; dit alles in de ruimste zin,alsmede alle handelingen die rechtstreeks of onrechtstreeks met dit voorwerp in verband staan en die van aard zijn de opbrengst van de onroerende goederen te bevorderen,alsmede zich borg te stellen voor het goede verloop van verbintenissen door derde personen aangegaan die het genot zouden hebben van deze onroerende goederen.
- 8. Het beheren van een eigen roerend patrimonium inzonderheid van het verwerven en verhandelen van effecten,de participatie in andere vennootschappen en/of ondernemingen,het stellen van zakelijke of persoonlijke waarborgen in het voordeel van derden.
- 9. Het toestaan van leningen en kredietopeningen aan vennootschappen of particulieren,onder om het even welke vorm,in dit kader kan zij zich ook borg stellen of haar aval verlenen,in de meest ruime zin,alle handels- en financiële operaties verrichten behalve die wettelijk voorbehouden zijn aan depositobanken,houders van deposito's op korte termijn,spaarkassen,hypotheekmaatschappijen en kapitalisatieondernemingen.
- 10. De vennootschap kan optreden als bestuurder van andere vennootschappen en kan hiervoor vergoedingen ontvangen.
- 12. Het verwerven en beheren van kunstpatrimonium en dat in de meest ruime zin; de aankoop,verkoop,het verhuren,het tentoonstellen tegen vergoeding van kunstwerken en in het algemeen van handel in de kunst.
- 13. Het verwerven van licenties,brevetten en oktrooien,alle rechten op know-how en ontwikkelde procédés.
Invoicing and payment
VAT number
BE 0464.040.971
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.
Third Saturday of May at 10:00
deed of 12-10-2022 (in Dutch)Sites & property
Location
Buildings and parcels at the addresses
Ground area
2,656 m²
Building footprint
364 m²
Building volume
1,855 m³
Tallest building: 8.6 m.
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 36503C1670/00B000 | Flanders | 1,440 m² | 1 · 199 m² | 8.6 m · 2 |
| 36503C0695/00X000 | Flanders | 1,215 m² | 1 · 165 m² | 8.5 m · 2 |