De Comme (0458.114.568): financials and annual accounts

De Comme

Malle ·KBO/BCE: BE 0458.114.568

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
Balance sheet: assets
Total assets`20/58`	296,499	302,064	348,742	313,302	259,360	247,598	264,369	220,599	192,491	144,927	123,358	103,549	90,950	73,764	80,004	60,932	74,634	83,150	83,005	78,794
Formation expenses`20`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	0	0
Fixed assets`21/28`	33,582	35,259	28,010	28,601	24,788	14,938	16,359	23,332	15,212	19,453	25,712	14,114	10,666	10,728	13,002	13,800	14,517	18,722	28,525	36,872
Intangible fixed assets`21`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	4,958	9,916	14,874
Tangible fixed assets`22/27`	29,775	31,408	24,159	24,750	20,937	11,087	12,508	19,481	11,361	15,602	21,861	10,263	6,815	6,877	9,151	9,949	10,666	9,913	14,758	18,280
Plant, machinery and equipment`23`	19,216	25,360	14,378	16,237	8,008	8,452	9,574	13,603	8,483	11,401	13,975	4,494	5,282	4,536	5,699	4,619	5,115	7,381	11,544	14,032
Furniture and vehicles`24`	10,558	6,048	9,782	8,513	12,930	2,636	2,934	5,879	2,878	4,201	7,886	5,769	1,533	2,341	3,452	5,330	5,550	2,532	3,214	4,247
Financial fixed assets`28`	3,807	3,851	3,851	3,851	3,851	3,851	3,851	3,851	3,851	3,851	3,851	3,851	3,851	3,851	3,851	3,851	3,851	3,851	3,851	3,718
Current assets`29/58`	262,917	266,804	320,731	284,701	234,572	232,660	248,009	197,266	177,279	125,474	97,647	89,435	80,285	63,035	67,002	47,132	60,117	64,428	54,480	41,923
Stocks and contracts in progress`3`	3,708	2,963	3,031	2,467	2,080	2,123	2,694	2,735	2,825	2,937	2,463	2,382	2,485	2,907	1,336	1,172	1,821	2,605	1,744	1,964
Stocks`30/36`	3,708	2,963	3,031	2,467	2,080	2,123	2,694	2,735	2,825	2,937	2,463	2,382	2,485	2,907	1,336	1,172	1,821	2,605	1,744	1,964
Amounts receivable within one year`40/41`	18,478	43,235	669	21,694	25,174	62,106	40,237	39,311	36,283	1,365	355	365	118	2,877	3,345	3,303	10,591	6,988	907	1,805
Trade receivables`40`	570	277	397	198	529	575	614	1,265	1,347	1,365	355	365	118	142	-	234	-	-	-	-
Other amounts receivable`41`	17,908	42,958	273	21,497	24,645	61,531	39,624	38,046	34,936	-	-	-	-	2,735	3,345	3,069	10,591	6,988	907	1,805
Cash at bank and in hand`54/58`	240,731	219,358	317,026	260,540	206,798	168,431	204,218	155,221	138,136	121,171	94,829	86,689	77,682	57,225	62,320	42,656	47,705	54,834	51,136	38,153
Deferred charges and accrued income`490/1`	-	1,248	5	-	520	-	860	-	36	-	-	-	-	26	-	-	-	-	693	-
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	296,499	302,064	348,742	313,302	259,360	247,598	264,369	220,599	192,491	144,927	123,358	103,549	90,950	73,764	80,004	60,932	74,634	83,150	83,005	78,794
Equity`10/15`	183,036	244,536	268,212	230,006	196,377	192,255	236,915	187,713	148,752	108,149	72,919	29,179	30,066	31,398	28,923	28,606	28,606	28,606	28,606	13,142
Contributions`10/11`	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789
Issued capital`100`	-	-	-	-	-	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789	24,789
Reserves`13`	134,749	196,249	219,924	181,924	148,924	148,924	188,924	158,924	118,816	78,816	43,816	3,816	3,816	3,816	3,816	3,816	3,816	3,816	3,816	-
Non-distributable reserves`130/1`	2,479	2,479	2,479	2,479	2,479	2,479	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	-	2,479	2,479	2,479	2,479	2,479	2,479	2,479	2,479	2,479	2,479	2,479	2,479	2,479	2,479	-
Reserves not available under the articles`1311`	2,479	2,479	2,479	2,479	2,479	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Tax-exempt reserves`132`	108	108	108	108	108	108	108	108	-	-	-	-	-	-	-	-	-	-	-	-
Distributable reserves`133`	132,162	193,662	217,337	179,337	146,337	146,337	186,337	156,337	116,337	76,337	41,337	1,337	1,337	1,337	1,337	1,337	1,337	1,337	1,337	-
Profit (loss) carried forward`14`	23,498	23,498	23,498	23,292	22,664	18,542	23,201	4,000	5,147	4,544	4,313	574	1,460	2,792	317	-	-	-	-	-11,647
Amounts payable`17/49`	113,463	57,527	80,530	83,296	62,983	55,343	27,454	32,886	43,739	36,777	50,439	74,370	60,885	42,366	51,081	32,326	46,028	54,544	54,399	65,652
Amounts payable after more than one year`17`	-	-	-	-	-	-	-	-	-	1,824	3,648	128	283	18,290	14,782	14,973	22,972	29,420	42,072	42,943
Other amounts payable`178/9`	-	-	-	-	-	-	-	-	-	1,824	3,648	128	283	18,290	14,782	14,973	22,972	29,420	42,072	42,943
Amounts payable within one year`42/48`	113,463	57,527	80,530	83,296	62,983	55,343	27,454	32,886	43,739	34,953	46,792	74,242	60,602	24,075	36,299	17,353	23,056	25,124	12,328	22,709
Current portion of amounts payable after more than one year`42`	6,730	6,762	3,382	3,345	3,344	5,032	5,033	5,032	5,034	4,363	7,686	1,029	1,029	1,721	1,297	1,296	1,301	2,075	-	3,212
Trade debts`44`	6,189	8,125	20,347	11,163	14,015	8,407	12,235	21,256	20,490	20,085	18,994	22,702	12,301	5,045	7,809	5,604	10,761	11,612	6,377	12,391
Suppliers`440/4`	6,189	8,125	20,347	11,163	14,015	8,407	12,235	21,256	20,490	20,085	18,994	22,702	12,301	5,045	7,809	5,604	10,761	11,612	6,377	12,391
Taxes, remuneration and social security`45`	25,177	14,140	18,801	30,788	12,374	1,904	10,185	6,598	18,215	10,505	20,112	20,511	17,272	7,309	8,193	7,841	7,263	7,653	5,950	6,951
Taxes`450/3`	10,940	6,373	13,967	25,991	9,459	-	6,263	3,284	14,872	7,509	16,636	16,312	12,366	1,672	2,816	2,003	2,230	3,254	1,380	3,364
Remuneration and social security`454/9`	14,237	7,768	4,834	4,797	2,915	1,904	3,922	3,314	3,343	2,996	3,476	4,200	4,906	5,637	5,377	5,838	5,033	4,399	4,570	3,587
Other amounts payable`47/48`	75,366	28,500	38,000	38,000	33,250	40,000	-	-	-	-	-	30,000	30,000	10,000	19,000	2,611	3,731	3,784	-	155
Income statement
Non-recurring operating income`76A`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	783	-	-	-	-	-
Gross operating margin`9900`	188,323	135,346	218,971	199,791	106,713	41,185	151,882	131,049	136,928	122,042	142,956	125,961	117,361	100,099	100,767	88,601	87,057	77,213	104,281	80,558
Remuneration, social security and pensions`62`	108,517	106,104	100,456	88,877	50,095	43,611	77,879	70,036	68,116	57,891	64,329	68,743	70,107	79,661	72,507	76,087	68,146	59,433	62,913	44,986
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	8,659	11,812	9,930	9,241	5,073	5,426	6,973	5,613	4,241	7,449	7,449	5,637	3,377	3,734	5,823	5,807	11,155	11,890	12,101	18,717
Provisions for liabilities and charges: additions (uses and reversals)`635/8`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-171	-	463
Other operating charges`640/8`	595	694	187	297	404	409	257	960	799	1,483	1,598	1,313	1,635	1,659	1,606	1,189	2,887	1,718	1,162	859
Non-recurring operating charges`66A`	9,782	-	-	-	-	-	-	-	-	0	-	-	-	-	-	-	-	0	-	-
Operating profit (loss)`9901`	60,770	16,736	108,398	101,376	51,141	-8,262	66,773	54,440	63,772	55,219	69,580	50,268	42,242	15,045	20,831	5,519	4,869	4,344	28,105	15,533
Financial income`75/76B`	12	7	53	0	1	0	-	-	209	211	7	44	78	0	88	25	34	38	-	33
Recurring financial income`75`	12	7	53	0	1	0	-	-	209	211	7	44	78	0	88	25	34	38	-	33
Financial charges`65/66B`	556	712	316	118	429	312	773	637	308	406	673	340	287	385	786	878	683	598	549	738
Recurring financial charges`65`	556	712	316	118	429	312	773	637	308	406	673	340	287	385	786	878	683	598	549	738
Profit (loss) for the period before taxes`9903`	60,227	16,031	108,136	101,258	50,714	-8,573	66,000	53,803	63,673	55,024	68,914	49,973	42,033	14,661	20,916	4,665	4,220	3,784	27,556	14,828
Income taxes`67/77`	13,727	9,706	29,930	27,629	11,592	-3,914	16,798	14,842	23,070	19,794	25,174	20,859	13,365	2,186	1,599	2,054	489	-	5,093	4,359
Profit (loss) for the period`9904`	46,500	6,324	78,206	73,629	39,122	-4,660	49,202	38,961	40,603	35,230	43,740	29,114	28,668	12,475	19,317	2,611	3,731	3,784	22,463	10,469
Transfer to tax-exempt reserves`689`	-	-	-	-	-	-	-	108	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) for the period to be appropriated`9905`	46,500	6,324	78,206	73,629	39,122	-4,660	49,202	38,853	40,603	35,230	43,740	29,114	28,668	12,475	19,317	2,611	3,731	3,784	22,463	10,469
Appropriation of the result
Profit (loss) to be appropriated`9906`	69,998	29,823	101,498	96,292	57,664	18,542	53,201	44,000	45,147	39,544	44,313	30,574	31,460	12,792	19,317	2,611	3,731	3,784	10,816	-11,647
Profit (loss) brought forward from the previous period`14P`	23,498	23,498	23,292	22,664	18,542	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer from equity`791/2`	108,000	30,000	40,000	40,000	35,000	40,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer to equity`691/2`	46,500	6,324	78,000	73,000	35,000	-	30,000	40,000	40,000	35,000	40,000	-	-	-	-	-	-	-	3,816	-
To the legal reserve`6920`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	2,479	-
To other reserves`6921`	46,500	6,324	78,000	73,000	35,000	-	30,000	40,000	40,000	35,000	40,000	-	-	-	-	-	-	-	1,337	-
Profit to be distributed`694/7`	108,000	30,000	40,000	40,000	35,000	40,000	-	-	-	-	-	30,000	30,000	10,000	19,000	2,611	3,731	3,784	7,000	-
Return on contributions (dividend)`694`	108,000	30,000	40,000	40,000	35,000	40,000	-	-	-	-	-	30,000	30,000	-	-	-	-	-	-	-
Directors or managers`695`	-	-	-	-	-	-	-	-	-	-	-	-	-	10,000	19,000	2,611	3,731	3,784	7,000	-
Social balance sheet
Average staff (FTE)`9087`	3.1	3.3	2.8	3.6	3.2	2.9	4.2	3	3.2	2.9	2.7	1.8	1.5	2.8	2.6	2.5	2.5	2.3	2.5	2.1
Hours worked`1013`	5,304	5,785	5,494	5,317	3,130	2,909	5,836	4,977	4,688	4,210	3,692	3,599	3,436	4,272	4,069	4,386	3,975	3,673	4,030	3,278
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	23-06-2026	2026-00186700	PDF
31-12-2024	micro format	30-09-2025	2025-00516031	PDF
31-12-2023	micro format	25-09-2024	2024-00471047	PDF
31-12-2022	micro format	13-09-2023	2023-00445073	PDF
31-12-2021	micro format	10-10-2022	2022-20455620	PDF
31-12-2020	micro format	31-08-2021	2021-62600018	PDF
31-12-2019	micro format	14-08-2020	2020-41600006	PDF
31-12-2018	micro format	09-08-2019	2019-45000497	PDF
31-12-2017	micro format	25-08-2018	2018-51900348	PDF
31-12-2016	micro format	11-08-2017	2017-43200471	PDF
31-12-2015	abbreviated format	19-09-2016	2016-60300052	PDF
31-12-2014	abbreviated format	24-09-2015	2015-59900098	PDF
31-12-2013	abbreviated format	06-09-2014	2014-58000181	PDF
31-12-2012	abbreviated format	19-08-2013	2013-43500131	PDF
31-12-2011	abbreviated format	27-08-2012	2012-46200533	PDF
31-12-2010	abbreviated format	13-07-2011	2011-29200581	PDF
31-12-2009	abbreviated format	13-08-2010	2010-41300376	PDF
31-12-2008	abbreviated format	27-08-2009	2009-66300384	PDF
31-12-2007	abbreviated format	16-07-2008	2008-42100004	PDF
31-12-2006	abbreviated format	11-07-2007	2007-38400111	PDF
31-12-2005	abbreviated format	27-06-2006	2006-31400089	PDF
31-12-2004	abbreviated format	09-06-2005	2005-21500257	PDF
31-12-2003	abbreviated format	28-07-2004	2004-51300016	PDF
31-12-2002	abbreviated format	07-07-2003	2003-35300227	PDF
31-12-2001	abbreviated format	22-07-2002	2002-39700077	PDF
31-12-2000	abbreviated format	28-05-2001	2001-14200120	PDF
31-12-1999	abbreviated format	26-06-2000	2000-26800030	PDF
31-12-1998	abbreviated format	28-06-1999	1999-23402751	PDF
31-12-1997	abbreviated format	17-07-1998	1998-33802831	PDF

Year	Entries	Awarded	Paid
2023	1	€1,000	€1,000
2022	1	€1,000	€1,000

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
EBITDA	69,429	28,548	118,328	110,617	56,214	-2,836	73,746	60,053	68,013	62,668	77,029	55,905	45,619	18,779	26,654	11,325	16,024	16,234	40,206	34,250
Cash flow	55,159	18,137	88,136	82,869	44,195	766	56,175	44,574	44,844	42,679	51,189	34,751	32,045	16,209	25,140	8,418	14,886	15,673	34,564	29,186
Investment in fixed assets (approximation)	16,807	19,061	9,340	13,053	14,923	4,005	0	13,733	0	1,190	19,047	9,085	3,315	1,460	5,025	5,090	6,950	2,087	3,754	8,008
Change in cash	21,373	-97,668	56,486	53,742	38,367	-35,787	48,997	17,085	16,965	26,343	8,140	9,008	20,457	-5,095	19,664	-5,049	-7,129	3,698	12,983	-
Working capital	149,455	209,277	240,202	201,405	171,589	177,317	220,556	164,381	133,540	90,521	50,855	15,193	19,683	38,960	30,703	29,779	37,061	39,304	42,152	19,213
Solvency	61.7%	81.0%	76.9%	73.4%	75.7%	77.6%	89.6%	85.1%	77.3%	74.6%	59.1%	28.2%	33.1%	42.6%	36.2%	46.9%	38.3%	34.4%	34.5%	16.7%
Current ratio	2.32	4.64	3.98	3.42	3.72	4.20	9.03	6.00	4.05	3.59	2.09	1.20	1.32	2.62	1.85	2.72	2.61	2.56	4.42	1.85
Quick ratio	2.28	4.59	3.95	3.39	3.69	4.17	8.94	5.92	3.99	3.51	2.03	1.17	1.28	2.50	1.81	2.65	2.53	2.46	4.28	1.76
Debt to equity	0.62	0.24	0.30	0.36	0.32	0.29	0.12	0.18	0.29	0.34	0.69	2.55	2.03	1.35	1.77	1.13	1.61	1.91	1.90	5.00
ROE	25.4%	2.6%	29.2%	32.0%	19.9%	-2.4%	20.8%	20.8%	27.3%	32.6%	60.0%	99.8%	95.4%	39.7%	66.8%	9.1%	13.0%	13.2%	78.5%	79.7%
ROA	15.7%	2.1%	22.4%	23.5%	15.1%	-1.9%	18.6%	17.7%	21.1%	24.3%	35.5%	28.1%	31.5%	16.9%	24.1%	4.3%	5.0%	4.6%	27.1%	13.3%
Interest coverage	over 100	40.10	over 100	over 100	over 100	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-

Item	31-12-2025	31-12-2024	31-12-2023	31-12-2022	31-12-2021
Employees at the balance-sheet date	1	2	2	5	3
full-time	1	2	2	5	3
in full-time equivalents	1	2	2	5	3
Average over the year, in full-time equivalents	3.1	3.3	2.8	3.6	3.2
On a permanent contract	1	1	1	1	1
Joined	415	382	252	219	128
Left	416	382	255	217	128
Training hours	279	-	1,482	1,131	1,016

De Comme

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency61.7%

Current ratio2.32

Return on assets15.7%

Staff

Staff cost per FTE€35,005

Joined and left-1

Filed annual accounts

Filings

Subsidies and aid

Flemish government 2022 to 2023, 2 entries, €2,000 awarded, €2,000 paid

Key figures and ratios

Social balance sheet

Investments

Insights on De Comme

Next steps

Item	2025	2024	2023	2022	2021
Tangible fixed assets	€16,807	€19,061	€9,340	€13,053	€14,923
Depreciation and write-downs of the year	€8,659	€11,812	€9,930	€9,241	€5,073