COMSULT
Dissolved and wound up on 25-03-2026Overview
Overview
Official details
Source: KBO- Status
- Dissolved and wound up on 25-03-2026 deed of 06-05-2026
- Activity
- No activity registered in the KBO
- Financial year end
- 25 March
- Peppol
- Reachable since 08-05-2024
Financial position
No score
Annual accounts to 25-03-2026
- Gross margin
- -€427
- Profit
- €0
- ▼ 100%
- Equity
- €7,500
- ▼ 98.5%
- Total assets
- €499,051
- ▼ 3.0%
Turnover not published (micro format)Net result -100%: 3-month year
Financials
Financials · financial year 2026, micro format
Annual accounts 2026 filed on 05-05-2026 PDF all 32 filings
Equity
€7,500▼ 98.5%
2025 · €499,051
Total assets
€499,051▼ 3.0%
2025 · €514,726
Net result
€0▼ 100%
2025 · €127,445
Working capital
€7,500▼ 98.5%
2025 · €499,051
Multi-year overview
2018 to 2026, 9 financial yearsOperating result
-€427
2026
20182026
Net result
€0
▼ 100%
2026
20182026
Equity
€7,500
▼ 98.5%
2026
20182026
Total assets
€499,051
▼ 3.0%
2026
20182026
Debt
€491,551
▲ 31×
2026
20182026
Working capital
€7,500
▼ 98.5%
2026
20182026
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line201820192020202120222023202420252026
Operating result€12,269--€13,654€36,385€25,943▼ 28.7%€89,505▲ 245%€161,825▲ 80.8%€213,849▲ 32.1%€181,651▼ 15.1%-€427
Net result€5,826--€14,593€27,623€17,258▼ 37.5%€67,580▲ 292%€109,178▲ 61.6%€146,164▲ 33.9%€127,445▼ 12.8%€0▼ 100%
Equity€115,553-€100,961▼ 12.6%€128,584▲ 27.4%€145,842▲ 13.4%€158,751▲ 8.9%€225,441▲ 42.0%€371,606▲ 64.8%€499,051▲ 34.3%€7,500▼ 98.5%
Total assets€119,528-€104,019▼ 13.0%€139,291▲ 33.9%€148,832▲ 6.8%€162,495▲ 9.2%€339,845▲ 109%€381,196▲ 12.2%€514,726▲ 35.0%€499,051▼ 3.0%
Debt€3,975-€3,059▼ 23.0%€10,707▲ 250%€2,991▼ 72.1%€3,745▲ 25.2%€114,404▲ 31×€9,591▼ 91.6%€15,675▲ 63.4%€491,551▲ 31×
Working capital€110,664-€94,574▼ 14.5%€113,174▲ 19.7%€138,155▲ 22.1%€150,706▲ 9.1%€199,286▲ 32.2%€249,193▲ 25.0%€499,051▲ 100%€7,500▼ 98.5%
The operating result for 2026 is a loss of €427, after a profit of €181,651 in 2025. It is the lowest result since 2019.
Large changes and their cause
- 2026 Net result -100% on 2025. This financial year ran 3 months, the previous one 12.
Turnover and EBIT margin are not published. The micro format does not require them.
Balance-sheet composition
2026 in colour, 2025 as the grey bar beneath
Equity and liabilities €499,051
Equity
€7,500 ▼ 98.5%
Debt
€491,551 ▲ 31×
Debt's share of the balance-sheet total rises from 3.0% to 98.5%. Equity is lower and debt is higher.
Key figures and ratios
Current ratio
1.02▼
2025 · 32.84
Debt to equity
65.54▲
2025 · 0.03
ROE
0.0%▼
2025 · 25.5%
ROA
0.0%▼
2025 · 24.8%
Debt ≤ 1 year
€491,551▲
2025 · €15,675
Income taxes
€0▼
2025 · €60,810
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Investments
| Item | 2022 | 2023 | 2024 | 2025 | 25-03-2026 |
|---|---|---|---|---|---|
| Tangible fixed assets | €3,295 | €25,253 | €144,496 | €661 | - |
| Depreciation and write-downs of the year | €2,937 | €7,142 | €32,154 | €0 | - |
Source: notes to the 2022 to 2026 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €2,738 | €2,920 | €5,023 | €3,437 | €2,937 | €7,142 | €32,154 | €0 | - | - |
| Other operating charges640/8 | - | - | - | €1,254 | €510 | €548 | €1,209 | €15,129 | €0 | ▼ 100% |
| Gross operating margin9900 | €16,532 | -€9,280 | €42,445 | €30,634 | €92,952 | €169,516 | €247,212 | €196,781 | -€427 | - |
| Operating profit (loss)9901 | €12,269 | -€13,654 | €36,385 | €25,943 | €89,505 | €161,825 | €213,849 | €181,651 | -€427 | - |
| Financial income75/76B | - | - | - | €0 | €5 | €42 | €2,271 | €7,182 | €427 | ▼ 94.1% |
| Recurring financial income75 | €6 | €0 | - | €0 | €5 | €42 | €2,271 | €7,182 | €427 | ▼ 94.1% |
| Financial charges65/66B | - | - | - | €1,212 | €1,770 | €811 | €458 | €578 | €0 | ▼ 100% |
| Recurring financial charges65 | €743 | €362 | €192 | €1,212 | €1,770 | €811 | €458 | €578 | €0 | ▼ 100% |
| Profit (loss) for the period before taxes9903 | €11,533 | -€14,016 | €36,193 | €24,731 | €87,740 | €161,056 | €215,662 | €188,255 | €0 | ▼ 100% |
| Income taxes67/77 | €5,707 | €577 | €8,570 | €7,473 | €20,160 | €51,878 | €69,497 | €60,810 | €0 | ▼ 100% |
| Profit (loss) for the period9904 | €5,826 | -€14,593 | €27,623 | €17,258 | €67,580 | €109,178 | €146,164 | €127,445 | €0 | ▼ 100% |
| Profit (loss) for the period to be appropriated9905 | €5,826 | -€14,593 | €27,623 | €17,258 | €67,580 | €109,178 | €146,164 | €127,445 | €0 | ▼ 100% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Total assets20/58 | €119,528 | €104,019 | €139,291 | €148,832 | €162,495 | €339,845 | €381,196 | €514,726 | €499,051 | ▼ 3.0% |
| Fixed assets21/28 | €4,889 | €6,387 | €15,410 | €7,687 | €8,045 | €26,155 | €122,413 | €0 | - | - |
| Tangible fixed assets22/27 | €4,889 | €6,387 | €15,410 | €7,687 | €8,045 | €26,155 | €122,413 | €0 | - | - |
| Furniture and vehicles24 | - | - | - | €7,687 | €8,045 | €26,155 | €122,413 | €0 | - | - |
| Current assets29/58 | €114,639 | €97,632 | €123,882 | €141,146 | €154,450 | €313,690 | €258,783 | €514,726 | €499,051 | ▼ 3.0% |
| Amounts receivable within one year40/41 | €18,036 | €22,003 | €17,970 | €23,908 | €25,582 | €5,793 | €21,414 | €110,069 | €110,405 | ▲ 0.3% |
| Trade receivables40 | - | - | - | €18,715 | €19,671 | €5,793 | €21,393 | €110,003 | €0 | ▼ 100% |
| Other amounts receivable41 | - | - | - | €5,193 | €5,911 | €0 | €21 | €66 | €110,405 | ▲ 1,674× |
| Current investments50/53 | - | - | - | - | - | €100,000 | €150,000 | €0 | - | - |
| Cash at bank and in hand54/58 | €95,507 | €74,842 | €105,105 | €116,493 | €128,123 | €207,071 | €84,502 | €404,657 | €388,646 | ▼ 4.0% |
| Deferred charges and accrued income490/1 | - | - | - | €745 | €746 | €826 | €2,867 | €0 | - | - |
| Equity and liabilities | ||||||||||
| Total equity and liabilities10/49 | €119,528 | €104,019 | €139,291 | €148,832 | €162,495 | €339,845 | €381,196 | €514,726 | €499,051 | ▼ 3.0% |
| Equity10/15 | €115,553 | €100,961 | €128,584 | €145,842 | €158,751 | €225,441 | €371,606 | €499,051 | €7,500 | ▼ 98.5% |
| Contributions10/11 | €30,987 | €30,987 | - | €30,987 | €30,987 | €7,500 | €7,500 | €7,500 | €7,500 | = |
| Reserves13 | €79,497 | €79,497 | €97,597 | €114,855 | €127,764 | €217,941 | €364,106 | €491,551 | €0 | ▼ 100% |
| Non-distributable reserves130/1 | - | - | - | €3,099 | €3,099 | €0 | - | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €3,099 | €3,099 | €0 | - | - | - | - |
| Distributable reserves133 | - | - | - | €111,756 | €124,665 | €217,941 | €364,106 | €491,551 | €0 | ▼ 100% |
| Profit (loss) carried forward14 | €5,070 | -€9,523 | - | - | - | €0 | €0 | - | €0 | - |
| Amounts payable17/49 | €3,975 | €3,059 | €10,707 | €2,991 | €3,745 | €114,404 | €9,591 | €15,675 | €491,551 | ▲ 31× |
| Amounts payable within one year42/48 | €3,975 | €3,059 | €10,707 | €2,991 | €3,745 | €114,404 | €9,591 | €15,675 | €491,551 | ▲ 31× |
| Trade debts44 | €2,031 | €2,936 | €1,430 | €2,297 | €3,215 | €220 | €529 | €6,737 | €0 | ▼ 100% |
| Suppliers440/4 | - | - | - | €2,297 | €3,215 | €220 | €529 | €6,737 | €0 | ▼ 100% |
| Advances received on contracts in progress46 | - | - | - | - | - | €92,347 | €0 | - | - | - |
| Taxes, remuneration and social security45 | - | - | - | €694 | €530 | €19,969 | €7,376 | €8,503 | €0 | ▼ 100% |
| Taxes450/3 | - | - | - | €694 | €530 | €19,969 | €7,376 | €8,503 | €0 | ▼ 100% |
| Other amounts payable47/48 | - | - | - | - | - | €1,867 | €1,686 | €434 | €491,551 | ▲ 1,132× |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €5,826 | -€14,593 | €27,623 | €17,258 | €67,580 | €109,178 | €146,164 | €127,445 | €0 | ▼ 100% |
| + Depreciation and write-downs630 | €2,738 | €2,920 | €5,023 | €3,437 | €2,937 | €7,142 | €32,154 | €0 | - | - |
| Operating cash flow (approximation) | €8,563 | -€11,673 | €32,647 | €20,695 | €70,517 | €116,321 | €178,319 | €127,445 | €0 | ▼ 100% |
| Investment in fixed assets (approximation) | - | -€4,417 | -€14,046 | €4,285 | -€3,295 | -€25,253 | -€128,412 | €122,413 | - | - |
| Change in cash | - | -€20,665 | €30,263 | €11,388 | €11,630 | €78,948 | -€122,569 | €320,155 | -€16,011 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 32 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 25-03-2026 | micro format | 05-05-2026 | 2026-00102615 | |
| 31-12-2025 | micro format | 16-04-2026 | 2026-00080975 | |
| 31-12-2024 | micro format | 10-06-2025 | 2025-00129037 | |
| 31-12-2023 | micro format | 13-06-2024 | 2024-00127848 | |
| 31-12-2022 | micro format | 21-06-2023 | 2023-00143106 | |
| 31-12-2021 | micro format | 16-06-2022 | 2022-20070796 | |
| 31-12-2020 | micro format | 16-07-2021 | 2021-36800194 | |
| 31-12-2019 | micro format | 12-06-2020 | 2020-16700404 | |
| 31-12-2018 | micro format | 30-07-2019 | 2019-41000406 | |
| 31-12-2017 | micro format | 10-07-2018 | 2018-31200367 |
Board & ownership
Directors
Directors
Last change in 2026
Statutory auditor 1
Achiel Clybouw, André Clybouw & Co, Bedrijfsrevisoren – Réviseurs d'entreprises
Current
Statutory auditor · appointed by deed of 06-05-2026
Owners and capital
Capital transactions
Capital over time
- 09-09-2022 Converted to unavailable equity · €30,986.69
Mandate history
2 people, 1 in office
- Board
- Statutory auditor
- mandate already running before its first mention
| Name | Functions and periods |
|---|---|
| Achiel Clybouw, André Clybouw & Co, Bedrijfsrevisoren – Réviseurs d'entreprises |
|
| Marc Laureys |
|
Articles of association
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- “Bestuurder, Zevende besluit-Bezoldiging van het mandaat van bestuurder”deed of 09-09-2022 (in Dutch)
- Custody of recordsThe books and records are kept for at least five years after liquidation. The articles set where.
- “2221 Heist-op-den-Berg (Booischot),Liersesteenweg 8/G000, alle boeken en bescheiden vennootschap”deed of 06-05-2026 (in Dutch)
Network & group
Connections & network
See the function holders in the KBO register.
Timeline
Deeds, filings and financial milestones
2026
06-05
Gazette deed
Dissolution with immediate closure of the liquidationDissolved and wound up in a single deed on 25-03-2026 · Books and records kept in Heist-op-den-Berg (5 years) · Appointment: Clybouw Bedrijfsrevisoren BV (statutory auditor)5 points ▸
Gazette deed
Dissolution with immediate closure of the liquidation
Dissolved and wound up in a single deed on 25-03-2026 · Books and records kept in Heist-op-den-Berg (5 years) · Appointment: Clybouw Bedrijfsrevisoren BV (statutory auditor)5 points ▸
- General meeting, 25-03-2026
- Auditor appointment, Clybouw Bedrijfsrevisoren BV
- Auditor report, 13-03-2026
- Director resignation, Marc Laureys
- Director discharge, Marc Laureys
- The deed holds 9 more points.
05-05
micro format · 173 days before the deadline
16-04
micro format · 106 days before the deadline
2025
10-06
micro format · 51 days before the deadline
2024
31-12
Financial
Highest result from 2018 to 2026net €146,164 ▲33.9%
The operating result of €213,849 and the net result of €146,164 are both a record.
31-12
Financial
Liquidity more than 9 timescurrent ratio 26.98
The current ratio rises from 2.74 to 26.98. Short-term debt falls from €114,404 to €9,591.
13-06
micro format · 48 days before the deadline
2023
31-12
Financial
Equity above €200,000equity €225,441 ▲42%
After 4 profitable years in a row, equity reaches €225,441.
21-06
micro format · 40 days before the deadline
2022
31-12
Financial
Equity above €150,000equity €158,751 ▲8.9%
After 3 profitable years in a row, equity reaches €158,751.
09-09
Gazette deed
Amendment of the articles · Legal-form change · Resignations & appointments1 point ▸
Gazette deed
Amendment of the articles · Legal-form change · Resignations & appointments
1 point ▸
- Registered office clause, Liersesteenweg 8G
- The deed holds 4 more points.
16-06
micro format · 45 days before the deadline
Show earlier events
2021
31-12
Financial
Liquidity more than quadruplescurrent ratio 47.20
The current ratio rises from 11.57 to 47.20. Short-term debt falls from €10,707 to €2,991.
16-07
micro format · 15 days before the deadline
2020
31-12
Financial
Back to profitnet €27,623
The net result is €27,623, after one loss-making year.
12-06
micro format · 49 days before the deadline
2019
31-12
Financial
Weakest financial yearnet -€14,593
The net result drops to -€14,593, the lowest from 2018 to 2026.
30-07
micro format · 1 day before the deadline
2018
10-07
micro format · 21 days before the deadline
1995
21-01
Gazette deed
Incorporation
16 publications in the Belgian Official Gazette, the last on 06-05-2026
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
Inactive
Dissolved and wound up on 25 March 2026
COMSULT is no longer in the KBO register.
- Status
- Inactive
- Reason
- Dissolved and wound up in a single deedBelgian Official Gazette, 6 May 2026 · deed
- Last annual accounts
- financial year to 25 March 2026
- Last registered office
- Liersesteenweg 8G, 2221 Booischot (Heist-Op-Den-Berg)as published on 6 May 2026
- Legal form
- Private limited company
- First annual accounts
- financial year 1995
Financial year and meetings according to the articles of association
- Financial yearThe company draws up its annual accounts over this twelve-month period.
- Closes on 31 December
Articles of association, deed of 06-05-2026 (in Dutch)