COSUMA
InactiveCOSUMA was declared bankrupt on 25-02-2025 (Tribunal de l’entreprise francophone de Bruxelles); the bankruptcy was closed by liquidation by judgment of 20-01-2026, published in the Belgian State Gazette on 30-01-2026.
No longer registered with the KBO; last annual accounts for fiscal year 2023.
Signals
Four signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Two or more financial years not filed
Since the financial year that closed on 31-12-2024, 2 financial years are missing at the National Bank. A company this far behind goes bankrupt within the year nineteen times as often as a punctual filer.
NBB · 8 filingsPosition against the passed deadline
31-12-2024 close31-07-2025 deadline21-09-2026 today
neutral · Filed after the deadline
The financial year that closed on 31-12-2023 was due by 31-07-2024 and was filed on 30-08-2024, 30 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 8 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
30 d late
2022
on the day
2021
31 d late
2020
23 d late
2020
72 d late
← before the deadline
after the deadline →
Financials · fiscal year 2023, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€43k
2022 · €-103k
2019: €-199k
2020: €5k
2020: €24k
2021: €-8k
2022: €-103k
2019 → 2023
Working capital
€-199k▲ 19.8%
2022 · €-248k
2019: €-180k
2020: €-175k
2020: €-152k
2021: €-153k
2022: €-248k
2019 → 2023
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20202020202120222023Trend
Equity€-148k-€-124k▲ 16.2%€-132k▼ 6.3%€-234k▼ 78.1%€-192k▲ 18.3%
Operating result€7k-€31k▲ 315%€-370€-99k▼ 26,549%€50k
Net result€5k-€24k▲ 390%€-8k€-103k▼ 1,224%€43k
Result per fiscal year
Operating resultNet result
Multiple fiscal year ends fall in the same calendar year; an annual trend is not displayed.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €254k
Fixed assets
€8k▼ 45.0%
Current assets
€246k▼ 26.8%
Key figures and ratios
EBITDA
€57k▲
2022 · €-91k
Cash flow
€49k▲
2022 · €-95k
Solvency
-75.5%▼
2022 · -67.0%
Current ratio
0.55▼
2022 · 0.58
Quick ratio
0.31▼
2022 · 0.38
Debt / equity
-2.32▲
2022 · -2.49
ROA
16.9%▲
2022 · -29.4%
Interest coverage
11.17▲
2022 · -15.27
Debt
€445k▼
2022 · €584k
Debt ≤ 1 year
€445k▼
2022 · €584k
Income taxes
€3k▲
2022 · €149
Staff costs
€335k▼
2022 · €367k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2023 against 2022
Balance sheet
Code20222023
Assets
Total assets20/58€350k€254k▼
Fixed assets21/28€14k€8k▼
Tangible fixed assets22/27€11k€4k▼
Furniture and vehicles24€11k€4k▼
Financial fixed assets28€3k€3k=
Current assets29/58€336k€246k▼
Stocks and contracts in progress3€114k€107k▼
Stocks30/36€23k€23k▲
Contracts in progress37€92k€84k▼
Amounts receivable within one year40/41€78k€61k▼
Trade receivables40€78k€32k▼
Other amounts receivable41€57€29k▲
Cash at bank and in hand54/58€139k€73k▼
Deferred charges and accrued income490/1€5k€6k▲
Equity and liabilities
Total equity and liabilities10/49€350k€254k▼
Equity10/15€-234k€-192k▲
Contributions10/11€19k€19k=
Reserves13€2k€2k=
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Profit (loss) carried forward14€-255k€-212k▲
Amounts payable17/49€584k€445k▼
Amounts payable within one year42/48€584k€445k▼
Trade debts44€302k€180k▼
Suppliers440/4€302k€180k▼
Advances received on contracts in progress46€212k€167k▼
Taxes, remuneration and social security45€63k€84k▲
Taxes450/3€22k€29k▲
Remuneration and social security454/9€41k€56k▲
Other amounts payable47/48€7k€13k▲
Accrued charges and deferred income492/3€348€348=
Income statement
Code20222023
Remuneration, social security and pensions62€367k€335k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€8k€6k▼
Other operating charges640/8€960€7k▲
Gross operating margin9900€277k€398k▲
Operating profit (loss)9901€-99k€50k▲
Financial income75/76B€2k€587▼
Recurring financial income75€2k€587▼
Financial charges65/66B€6k€5k▼
Recurring financial charges65€6k€5k▼
Profit (loss) for the period before taxes9903€-103k€46k▲
Income taxes67/77€149€3k▲
Profit (loss) for the period9904€-103k€43k▲
Profit (loss) for the period to be appropriated9905€-103k€43k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-255k€-212k▲
Profit (loss) brought forward from the previous period14P€-152k€-255k▼
Social balance
Average headcount (FTE)90877.36.8▼
The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2026
30-01
Bankruptcy
Bankruptcy closure (by liquidation)
Tribunal de l’entreprise francophone de Bruxelles · SRL COSUMA RUE DES ARCHERS 51, 1081 KOEKELBERG. déclarée le 25 février 2025 · event 20-01-2026
2025
03-03
Bankruptcy
Opening
Tribunal de l’entreprise francophone de Bruxelles · SRL COSUMA RUE DES ARCHERS 51, 1081 KOEKELBERG · event 25-02-2025
2024
30-08
NBB filing
Annual accounts filed
fiscal year 2023 · full schema · 30 days late
2023
31-12
Financial
Back to profitnet €43k
Net result €43k after 2 loss-making years.
31-07
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
31-08
NBB filing
Annual accounts filed
fiscal year 2021 · full schema · 31 days late
2021
23-08
NBB filing
Annual accounts filed
fiscal year 2020 · full schema · 23 days late
13-04
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 72 days late
2020
30-06
Financial
Back to profitnet €5k
Net result €5k after one loss-making year.
21-01
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
19-02
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 19 days late
2018
01-02
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 1 day late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
3 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | GUY KELDER PLACE GUY D’AREZZO 18, 1180 UCCLE- |
25-02-2025 → present |