F & D CONSULTANCY
InactiveInactive; last annual accounts for fiscal year 2025. Dissolved without liquidation on 09-12-2025.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 09-12-2025, 53 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
53 d early
2024
56 d early
2023
58 d early
2022
5 d early
2021
28 d early
2020
2 d early
2019
2 d early
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 29 days before the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (1)
History
Go further with this company
What became of the directors' other companies?Supplier due diligence Who ran this company, and where was it based, on a date before the end?Company as of a date
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2025, abbreviated schema
Equity
€213,214▲ 2.1%
2024 · €208,889
Total assets
€314,856▼ 7.7%
2024 · €341,131
Net result
-€2,176
2024 · €1,199
Working capital
-€20,140▼ 137%
2024 · -€8,501
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€102▼ 98.9%€5,498▲ 5,296%€4,220▼ 23.2%€6,996▲ 65.8%€1,960▼ 72.0%
Net result-€4,856€1,169-€1,010€1,199-€2,176
Equity€207,533▼ 2.3%€208,701▲ 0.6%€207,691▼ 0.5%€208,889▲ 0.6%€213,214▲ 2.1%
Total assets€439,133▼ 7.2%€404,897▼ 7.8%€371,877▼ 8.2%€341,131▼ 8.3%€314,856▼ 7.7%
Debt€231,600▼ 11.3%€196,196▼ 15.3%€164,186▼ 16.3%€132,242▼ 19.5%€101,642▼ 23.1%
Working capital€19,176▼ 43.7%€10,666▼ 44.4%-€22-€8,501▼ 39,003%-€20,140▼ 137%
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 72% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €314,856
Fixed assets
€300,021 ▼ 5.1%
Current assets
€14,835 ▼ 40.8%
Equity and liabilities €314,856
Equity
€213,214 ▲ 2.1%
Debt
€101,642 ▼ 23.1%
Debt's share of the balance-sheet total falls from 38.8% to 32.3%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€24,497▼
2024 · €29,319
Cash flow
€20,361▼
2024 · €23,521
Current ratio
0.42▼
2024 · 0.75
Debt to equity
0.48▼
2024 · 0.63
ROE
-1.0%▼
2024 · 0.6%
ROA
-0.7%▼
2024 · 0.4%
Interest coverage
5.92▲
2024 · 5.06
Debt ≤ 1 year
€34,975▲
2024 · €33,575
Debt > 1 year
€66,667▼
2024 · €98,667
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €22,322 | €22,322 | €22,322 | €22,322 | €22,537 | ▲ 1.0% |
| Other operating charges640/8 | - | €4,398 | €4,073 | €4,728 | €4,619 | ▼ 2.3% |
| Gross operating margin9900 | €26,611 | €32,219 | €30,615 | €34,047 | €29,116 | ▼ 14.5% |
| Operating profit (loss)9901 | €102 | €5,498 | €4,220 | €6,996 | €1,960 | ▼ 72.0% |
| Financial income75/76B | - | €0 | - | - | - | - |
| Recurring financial income75 | €233 | €0 | - | - | - | - |
| Financial charges65/66B | - | €4,330 | €5,228 | €5,798 | €4,136 | ▼ 28.7% |
| Recurring financial charges65 | €5,191 | €4,330 | €5,228 | €5,798 | €4,136 | ▼ 28.7% |
| Profit (loss) for the period before taxes9903 | -€4,856 | €1,169 | -€1,008 | €1,199 | -€2,176 | ▼ 282% |
| Income taxes67/77 | €0 | - | €3 | €0 | - | - |
| Profit (loss) for the period9904 | -€4,856 | €1,169 | -€1,010 | €1,199 | -€2,176 | ▼ 282% |
| Profit (loss) for the period to be appropriated9905 | -€4,856 | €1,169 | -€1,010 | €1,199 | -€2,176 | ▼ 282% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €439,133 | €404,897 | €371,877 | €341,131 | €314,856 | ▼ 7.7% |
| Fixed assets21/28 | €383,025 | €360,702 | €338,380 | €316,058 | €300,021 | ▼ 5.1% |
| Tangible fixed assets22/27 | €383,025 | €360,702 | €338,380 | €316,058 | €300,021 | ▼ 5.1% |
| Land and buildings22 | - | €360,702 | €338,380 | €316,058 | €300,021 | ▼ 5.1% |
| Current assets29/58 | €56,108 | €44,195 | €33,497 | €25,074 | €14,835 | ▼ 40.8% |
| Amounts receivable within one year40/41 | €3,937 | €3 | €0 | - | - | - |
| Trade receivables40 | - | €0 | - | - | - | - |
| Other amounts receivable41 | - | €3 | €0 | - | - | - |
| Cash at bank and in hand54/58 | €52,171 | €44,192 | €33,497 | €25,074 | €14,835 | ▼ 40.8% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €439,133 | €404,897 | €371,877 | €341,131 | €314,856 | ▼ 7.7% |
| Equity10/15 | €207,533 | €208,701 | €207,691 | €208,889 | €213,214 | ▲ 2.1% |
| Contributions10/11 | - | €6,200 | €6,200 | €6,200 | €12,700 | ▲ 105% |
| Reserves13 | €206,188 | €206,188 | €206,188 | €206,188 | €206,188 | = |
| Non-distributable reserves130/1 | - | €1,860 | €1,860 | €0 | - | - |
| Reserves not available under the articles1311 | - | €1,860 | €1,860 | €0 | - | - |
| Distributable reserves133 | - | €204,328 | €204,328 | €206,188 | €206,188 | = |
| Profit (loss) carried forward14 | -€4,856 | -€3,687 | -€4,697 | -€3,499 | -€5,674 | ▼ 62.2% |
| Amounts payable17/49 | €231,600 | €196,196 | €164,186 | €132,242 | €101,642 | ▼ 23.1% |
| Amounts payable after more than one year17 | €194,668 | €162,667 | €130,667 | €98,667 | €66,667 | ▼ 32.4% |
| Financial debts170/4 | - | €162,667 | €130,667 | €98,667 | €66,667 | ▼ 32.4% |
| Amounts payable within one year42/48 | €36,932 | €33,528 | €33,519 | €33,575 | €34,975 | ▲ 4.2% |
| Current portion of amounts payable after more than one year42 | - | €32,000 | €32,000 | €32,000 | €32,000 | = |
| Trade debts44 | €4,302 | €0 | - | - | €1,500 | - |
| Suppliers440/4 | - | €0 | - | - | €1,500 | - |
| Taxes, remuneration and social security45 | - | €1,528 | €1,519 | €1,575 | €1,474 | ▼ 6.4% |
| Taxes450/3 | - | €1,528 | €1,519 | €1,575 | €1,474 | ▼ 6.4% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€4,856 | €1,169 | -€1,010 | €1,199 | -€2,176 | ▼ 282% |
| + Depreciation and write-downs630 | €22,322 | €22,322 | €22,322 | €22,322 | €22,537 | ▲ 1.0% |
| Operating cash flow (approximation) | €17,467 | €23,491 | €21,312 | €23,521 | €20,361 | ▼ 13.4% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | -€6,500 | - |
| Change in cash | - | -€7,978 | -€10,695 | -€8,423 | -€10,239 | ▼ 21.6% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
27-01
State Gazette act
Restructuring · End & cessationResignation: VANHOUTTE Hein (director) · Merger · Dissolution10 facts ▸
State Gazette act
Restructuring · End & cessation
Resignation: VANHOUTTE Hein (director) · Merger · Dissolution10 facts ▸
- General meeting, 09-12-2025
- Merger, absorption, 01-07-2025
- Dissolution, 09-12-2025
- Accounting effect, 01-07-2025
- Real estate, Een bedrijfsgebouw volgens kadaster 'magazijn' gelegen Verzetslaan 23, kadastraal gekend sectie C, perceelnummer 629G P0001 (voorheen 629G) voor een oppervlakte…
- Approval, lopende rekeningen
- Director resignation, VANHOUTTE Hein (director)
- Director discharge, VANHOUTTE Hein
- Power of attorney, Deseyn & Taelman, accountancy
- Merger proposal, 15-09-2025
2025
09-12
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
2024
06-12
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
30-06
Financial
Back to profitnet €1,199
Net result €1,199 after one loss-making year.
2023
04-12
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
26-01
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
30-06
Financial
Back to profitnet €1,169
Net result €1,169 after one loss-making year.
03-01
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
30-06
Financial
Weakest financial yearnet -€4,856
Net result drops to -€4,856, the lowest in the series.
29-01
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
30-06
Financial
Back to profitnet €2,745
Net result €2,745 after one loss-making year.
29-01
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
Show earlier events
2019
17-01
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
04-01
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
13-01
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 5 acts read
About the unread acts
Of the 5 Belgian State Gazette acts we know for this company, 1 has been read. The other 4 have not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
no sitting director, last change in 2025
We have established no sitting directors for this company. We derive directors from published Gazette acts; while there are none, or none read, nothing appears here. That does not mean the company has none: the CBE keeps its own list of function holders, which we do not read.
Not every act has been read: a resignation may be missing here
4 of this company's 5 Belgian State Gazette acts have not been read yet. Appointments and resignations recorded in them are missing above: a director who resigned there may therefore still show here as sitting. The acts are in the Timeline.
Location & real-estate footprint
Mandate history
1 person since 2025, 0 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| VANHOUTTE Hein |
|
Structure & network
Owners and holdings
1 ownerChain of control
- HEINTRANS
- F & D CONSULTANCY
Highest known parent: HEINTRANS. The sources do not say who stands above it.
Owners 1
- HEINTRANSparent100%
Holdings 0
No holding stated in the accounts, acts or LEI register we read.
According to the annual accounts of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
Acquisitions and mergers
1 transactionTaken over by:HEINTRANS