COMPRENDO (0544.814.356), Inactive: financials and annual accounts

COMPRENDO

KBO/BCE: BE 0544.814.356

Line	2023	2022	2021	2020	2019	2018	2017	2016	2015
Balance sheet: assets
Total assets`20/58`	239,343	273,077	337,105	236,543	219,704	207,735	205,392	118,542	150,524
Formation expenses`20`	-	-	-	-	-	0	-	-	-
Fixed assets`21/28`	9,819	19,999	91,323	42,542	68,142	89,136	112,705	81,237	77,704
Intangible fixed assets`21`	2,064	8,048	14,032	15,000	20,000	25,000	30,000	35,000	40,000
Tangible fixed assets`22/27`	7,755	11,951	77,292	27,542	48,142	64,136	82,705	46,237	37,704
Land and buildings`22`	6,066	7,549	9,033	6,526	7,614	8,702	9,789	-	-
Plant, machinery and equipment`23`	-	259	518	777	1,647	1,222	1,833	2,444	127
Furniture and vehicles`24`	1,689	4,143	67,741	20,239	38,882	54,213	71,082	43,793	37,577
Other tangible fixed assets`26`	-	-	-	-	-	0	-	-	-
Assets under construction and advance payments`27`	-	-	-	-	-	0	-	-	-
Financial fixed assets`28`	-	-	-	-	-	0	-	-	-
Current assets`29/58`	229,524	253,078	245,782	194,002	151,561	118,599	92,688	37,306	72,820
Amounts receivable after more than one year`29`	-	-	-	-	-	0	25,000	-	-
Trade receivables`290`	-	-	-	-	-	0	-	-	-
Other amounts receivable`291`	-	-	-	-	-	0	25,000	-	-
Stocks and contracts in progress`3`	-	-	-	-	-	0	-	-	-
Stocks`30/36`	-	-	-	-	-	0	-	-	-
Contracts in progress`37`	-	-	-	-	-	0	-	-	-
Amounts receivable within one year`40/41`	201,779	193,238	221,051	189,274	140,132	95,947	47,703	14,960	20,143
Trade receivables`40`	26,116	23,151	20,822	19,240	18,469	11,312	47,632	14,935	18,351
Other amounts receivable`41`	175,664	170,087	200,229	170,034	121,663	84,635	71	26	1,792
Current investments`50/53`	-	-	-	-	-	0	-	-	-
Cash at bank and in hand`54/58`	27,530	59,334	24,506	4,728	11,429	21,168	19,985	22,345	52,677
Deferred charges and accrued income`490/1`	215	506	225	-	0	1,484	-	-	-
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	239,343	273,077	337,105	236,543	219,704	207,735	205,392	118,542	150,524
Equity`10/15`	185,571	173,927	210,136	207,862	171,718	115,654	99,047	46,924	29,371
Contributions`10/11`	18,600	18,600	18,600	18,600	18,600	18,600	6,400	6,400	6,400
Issued capital`100`	-	-	-	-	18,600	18,600	18,600	18,600	18,600
Uncalled capital`101`	-	-	-	-	-	0	12,200	12,200	12,200
Contributions outside capital`11`	-	-	-	-	-	0	-	-	-
Share premium`1100/10`	-	-	-	-	-	0	-	-	-
Revaluation surpluses`12`	-	-	-	-	-	0	-	-	-
Reserves`13`	191,536	191,536	191,536	189,262	153,118	97,054	92,647	40,524	22,971
Non-distributable reserves`130/1`	1,860	1,860	1,860	1,860	-	0	-	-	-
Legal reserve`130`	-	-	-	-	1,860	1,860	1,860	1,860	1,860
Reserves not available under the articles`1311`	1,860	1,860	1,860	1,860	-	-	-	-	-
Own shares acquired`1312`	-	-	-	-	-	0	-	-	-
Other`1319`	-	-	-	-	-	0	-	-	-
Tax-exempt reserves`132`	-	-	-	-	-	0	-	-	-
Distributable reserves`133`	189,676	189,676	189,676	187,402	151,258	95,194	90,787	38,664	21,111
Profit (loss) carried forward`14`	-24,565	-36,209	0	-	-	0	-	-	-
Investment grants`15`	-	-	-	-	-	0	-	-	-
Advance to shareholders on the distribution of net assets`19`	-	-	-	-	-	0	-	-	-
Provisions and deferred taxes`16`	-	-	-	-	-	0	-	-	-
Provisions for liabilities and charges`160/5`	-	-	-	-	-	0	-	-	-
Pensions and similar obligations`160`	-	-	-	-	-	0	-	-	-
Taxes`161`	-	-	-	-	-	0	-	-	-
Major repairs and maintenance`162`	-	-	-	-	-	0	-	-	-
Environmental obligations`163`	-	-	-	-	-	0	-	-	-
Other liabilities and charges`164/5`	-	-	-	-	-	0	-	-	-
Deferred taxes`168`	-	-	-	-	-	0	-	-	-
Amounts payable`17/49`	53,773	99,150	126,969	28,681	47,986	92,081	106,346	71,619	121,153
Amounts payable after more than one year`17`	13,254	27,584	41,781	7,666	15,264	26,526	41,337	19,246	30,133
Financial debts`170/4`	13,254	27,584	41,781	7,666	15,264	26,526	41,337	19,246	30,133
Trade debts`175`	-	-	-	-	-	0	-	-	-
Advances received on contracts in progress`176`	-	-	-	-	-	0	-	-	-
Other amounts payable`178/9`	-	-	-	-	-	0	-	-	-
Amounts payable within one year`42/48`	40,519	71,567	85,188	21,015	32,722	65,416	64,754	50,928	91,020
Current portion of amounts payable after more than one year`42`	14,330	14,197	21,732	7,598	11,262	14,811	15,565	10,887	10,668
Financial debts`43`	-	-	-	-	-	0	-	-	-
Credit institutions`430/8`	-	-	-	-	-	0	-	-	-
Other loans`439`	-	-	-	-	-	0	-	-	-
Trade debts`44`	17,690	29,352	1,167	230	5,405	7,404	4,226	3,513	5,644
Suppliers`440/4`	17,690	29,352	1,167	230	5,405	7,404	4,226	3,513	5,644
Bills of exchange payable`441`	-	-	-	-	-	0	-	-	-
Advances received on contracts in progress`46`	3,063	-	-	-	-	0	-	-	-
Taxes, remuneration and social security`45`	5,436	11,656	12,288	6,802	5,632	31,605	39,376	15,528	17,995
Taxes`450/3`	5,436	11,656	12,288	6,802	5,632	31,605	39,376	15,528	17,995
Remuneration and social security`454/9`	-	-	-	-	-	0	-	-	-
Other amounts payable`47/48`	-	16,361	50,000	6,385	10,423	11,596	5,587	21,001	56,713
Accrued charges and deferred income`492/3`	-	-	-	-	0	139	254	1,445	-
Income statement
Non-recurring operating income`76A`	-	-	-	-	-	0	-	-	-
Gross operating margin`9900`	27,692	14,060	82,665	105,318	105,411	103,937	109,301	58,912	79,542
Remuneration, social security and pensions`62`	-	-	-	-	-	0	-	-	-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	10,180	10,747	12,140	27,616	27,402	26,399	25,930	18,665	36,761
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)`631/4`	-	-	-	-	-	0	-	-	-
Provisions for liabilities and charges: additions (uses and reversals)`635/8`	-	-	-	-	-	0	-	-	-
Other operating charges`640/8`	1,559	6,356	2,214	2,648	2,269	2,627	1,927	2,617	3,117
Operating charges capitalised as restructuring costs`649`	-	-	-	-	-	0	-	-	-
Non-recurring operating charges`66A`	-	28,996	54	-	-	0	-	9,323	-
Operating profit (loss)`9901`	15,953	-32,039	68,257	75,054	75,741	74,911	81,444	28,307	39,664
Financial income`75/76B`	10	5	846	0	7	638	500	120	62
Recurring financial income`75`	10	5	846	0	7	638	500	120	62
Non-recurring financial income`76B`	-	-	-	-	-	0	-	-	-
Financial charges`65/66B`	707	1,217	842	496	631	981	1,244	2,404	1,262
Recurring financial charges`65`	707	1,217	842	496	631	981	1,244	2,404	1,262
Non-recurring financial charges`66B`	-	-	-	-	-	0	-	-	-
Profit (loss) for the period before taxes`9903`	15,256	-33,251	68,261	74,559	75,116	74,568	80,700	26,023	38,464
Income taxes`67/77`	3,612	2,958	15,987	18,414	19,053	18,560	28,577	8,470	15,493
Profit (loss) for the period`9904`	11,644	-36,209	52,274	56,145	56,063	56,008	52,123	17,553	22,971
Transfer from tax-exempt reserves`789`	-	-	-	-	-	0	-	-	-
Transfer to tax-exempt reserves`689`	-	-	-	-	-	0	-	-	-
Profit (loss) for the period to be appropriated`9905`	11,644	-36,209	52,274	56,145	56,063	56,008	52,123	17,553	22,971
Appropriation of the result
Profit (loss) to be appropriated`9906`	-24,565	-36,209	52,274	56,145	56,063	56,008	52,123	17,553	22,971
Profit (loss) brought forward from the previous period`14P`	-36,209	-	-	-	-	-	-	-	-
Transfer from equity`791/2`	-	-	0	20,000	0	50,000	-	-	-
Transfer to equity`691/2`	-	0	2,274	56,145	56,063	54,408	52,123	17,553	22,971
Addition to contributions`691`	-	-	-	-	-	0	-	-	-
To the legal reserve`6920`	-	-	-	-	-	0	-	-	1,860
To other reserves`6921`	-	0	2,274	56,145	56,063	54,408	52,123	17,553	21,111
Profit to be distributed`694/7`	-	0	50,000	20,000	0	51,600	-	-	-
Return on contributions (dividend)`694`	-	0	50,000	20,000	0	51,600	-	-	-
Directors or managers`695`	-	-	-	-	-	0	-	-	-
Employees`696`	-	-	-	-	-	0	-	-	-
Document	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF

Financial year	Type	Filed	Reference	Document
31-12-2023	micro format	08-08-2024	2024-00343071	PDF
31-12-2022	micro format	26-10-2023	2023-00492880	PDF
31-12-2021	micro format	19-01-2023	2023-00000448	PDF
31-12-2020	micro format	20-12-2021	2021-80600476	PDF
31-12-2019	micro format	01-12-2020	2020-73100159	PDF
31-12-2018	micro format	10-10-2019	2019-69200246	PDF
31-12-2017	abbreviated format	19-11-2018	2018-72200539	PDF
31-12-2016	micro format	17-10-2017	2017-67200292	PDF
31-12-2015	abbreviated format	12-09-2016	2016-59300473	PDF

Line	2023	2022	2021	2020	2019	2018	2017	2016	2015
EBITDA	26,133	-21,292	80,397	102,670	103,142	101,310	107,374	46,972	76,425
Cash flow	21,824	-25,462	64,414	83,760	83,465	82,407	78,053	36,218	59,732
Investment in fixed assets (approximation)	0	-60,577	70,976	2,015	6,408	2,831	61,148	47,401	113,973
Change in cash	-31,804	34,828	19,778	-6,701	-9,739	1,184	-2,360	-30,332	-
Working capital	189,005	181,512	160,594	172,986	118,839	53,183	27,934	-13,623	-18,200
Solvency	77.5%	63.7%	62.3%	87.9%	78.2%	55.7%	48.2%	39.6%	19.5%
Current ratio	5.66	3.54	2.89	9.23	4.63	1.81	1.43	0.73	0.80
Debt to equity	0.29	0.57	0.60	0.14	0.28	0.80	1.07	1.53	4.12
ROE	6.3%	-20.8%	24.9%	27.0%	32.6%	48.4%	52.6%	37.4%	78.2%
ROA	4.9%	-13.3%	15.5%	23.7%	25.5%	27.0%	25.4%	14.8%	15.3%
Interest coverage	36.99	-17.50	95.43	-	-	-	-	-	-

Item	2023	2022	2021
Tangible fixed assets	-	-	€66,056
Intangible fixed assets	-	-	€4,920
Depreciation and write-downs of the year	€10,180	€10,747	€12,140

COMPRENDO

Annual accounts 2023

Balance sheet

Change in equityin euro

Change in cashin euro

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on COMPRENDO