COSOM
ActiveFrom the official registers: KBO 1 annual account at the National Bank publications in the Belgian Official Gazette
Summary
COSOM has been active since 2024 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €141,142 and a net result of €42,183. Its solvency ranks better than 26% of 12,757 sector peers (NACE 47, financial year 2025). The computed 12-month bankruptcy probability is 0.8% (low).
Directors
Directors
1 director, no change since 2024
ISSOM Colette Jacqueline
Current
Director (not named in the articles) · since 25-11-2024 · listed in the 2025 annual accounts, filed on 01-07-2026
Mandate history
1 person, 1 in office
- Board
| Name | Functions and periods |
|---|---|
| ISSOM Colette Jacqueline |
|
The board according to the articles of association
Board and representation
- Signing authorityThe articles say who may bind the company, for example by signing a contract.
- “Article 11. Pouvoirs de l’organe d’administration S’il n’y a qu’un seul administrateur, la totalité des pouvoirs d’administration lui est…”
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- “Avec ou sans limitation de durée, un ou plusieurs administrateurs”“Rémunération des administrateurs, portée aux frais généraux indépendamment frais éventuels de représentation, voyages et déplacements”
Audit, dissolution and liquidation
- Statutory auditorA statutory auditor is a registered auditor who checks the annual accounts. Small companies need not have one. According to the deed, the legal criteria do not require one here.
- No statutory auditor
- Dissolution ruleThe articles set when and by whom the company can be dissolved.
- “Décision de l'assemblée générale dans formes des modifications aux statuts, en tout temps”
- Liquidation ruleIn a liquidation the creditors are paid first. What is left goes to the shareholders.
- “Dissolution pour quelque cause et à quelque moment que ce soit, désigner un ou plusieurs liquidateurs et déterminer pouvoirs et émoluments”“Apurement dettes,charges,frais ou consignation montants nécessaires, actif net entre actionnaires en proportion des actions,biens conservés…”
Articles of association, deed of 27-11-2024
Owners and capital
Capital transactions
Shareholders according to the deeds
At incorporation
act of 27-11-2024 ↗
- ISSOM Colette Jacqueline 80 shares (80%) · €80,000 in cash
- NYANDJO DJEDJAM Flandrine 20 shares (20%) · €20,000 in cash
Capital over time
- 27-11-2024 Incorporation · €100,000 · 100 shares
Shares according to the articles of association
Capital, shares and profit
- Transfer restrictionThis rule says whether shareholders may sell their shares freely or need approval first.
- “Pour moitié cédant et pour moitié acquéreur(s) proportionnellement nombre actions acquises s'ils sont plusieurs, tous cas cessions entre…”
- Share issue ruleThe articles set how and by whom new shares are issued.
- “Actions nouvelles à souscrire en numéraire, Apport en numéraire avec émission de nouvelles actions – Droit de préférence”
Other provisionsThese rules from the articles cover subjects other than the board, the shares, the purpose and the meetings.
Articles of association, deed of 27-11-2024 (in French)