GeMMa CONSULT
ActiveSummary
GeMMa CONSULT has been active since 2007 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €59k and a net result of €-32k. Equity is shrinking by ~9.2% per year across the filed fiscal years. Its solvency ranks better than 70% of 31791 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.2% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability0▼-98
Solvency100▲+2
Growth32▼-26
Track record100
Bankruptcy probability, 12 months
0.2%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €3.5k at 30 days acceptable
Liquidity ample (current ratio 4.67 against 3.91 in 2024; short-term debt: 18.4% and cash: 1.9% of total assets), and 25.1% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 70
Relative position
BE, all sectors
reference
Activities of head offices; management consultancy activities (NACE 70)
about 69% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
74.9%
Return on assets
-40.5%
Age of the figures
18 mo
neutral · Latest accounts filed on time
The financial year that closed on 31-03-2025 was due by 31-10-2025 and was filed on 30-10-2025, 1 day ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
1 d early
2024
60 d late
2023
on the day
2022
5 d late
2020
4 d early
2019
57 d late
2018
56 d late
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-03-2026 and is due by 31-10-2026. Nothing is late today.
Companies Code · seven monthsPosition in the running window
31-03-2026 close25-09-2026 today31-10-2026 deadline
Financials · fiscal year 2025, micro schema
Equity
€59k▼ 35.1%
2024 · €91k
2019: €111k
2020: €120k▲ +7.8% vs 2019highest value
2022: €99k
2023: €62k▼ -37.5% vs 2022
2024: €91k▲ +47.3% vs 2023
2025: €59k▼ -35.1% vs 2024lowest value
2019 → 2025
Total assets
€79k▼ 37.1%
2024 · €125k
2019: €168k
2020: €148k▼ -11.8% vs 2019
2022: €169khighest value
2023: €126k▼ -25.6% vs 2022
2024: €125k▼ -0.3% vs 2023
2025: €79k▼ -37.1% vs 2024lowest value
2019 → 2025
Net result
€-32k
2024 · €29k
2019: €17k
2020: €9k▼ -49.7% vs 2019
2022: €27k
2023: €10k▼ -62.8% vs 2022
2024: €29k▲ +195% vs 2023highest value
2025: €-32k▼ -209% vs 2024lowest value
2019 → 2025
Working capital
€53k▼ 37.1%
2024 · €85k
2019: €55k
2020: €64k▲ +16.5% vs 2019
2022: €39klowest value
2023: €53k▲ +35.8% vs 2022
2024: €85k▲ +58.8% vs 2023highest value
2025: €53k▼ -37.1% vs 2024
2019 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20202022202320242025Trend
Equity€120k-€99k▼ 17.6%€62k▼ 37.5%€91k▲ 47.3%€59k▼ 35.1%
2020: €120khighest value
2022: €99k
2023: €62k▼ -37.5% vs 2022
2024: €91k▲ +47.3% vs 2023
2025: €59k▼ -35.1% vs 2024lowest value
Operating result€14k-€37k▲ 173%€37k▼ 1.0%€40k▲ 10.5%€-33k
2020: €14k
2022: €37k
2023: €37k▼ -1.0% vs 2022
2024: €40k▲ +10.5% vs 2023highest value
2025: €-33k▼ -181% vs 2024lowest value
Net result€9k-€27k▲ 207%€10k▼ 62.8%€29k▲ 195%€-32k
2020: €9k
2022: €27k
2023: €10k▼ -62.8% vs 2022
2024: €29k▲ +195% vs 2023highest value
2025: €-32k▼ -209% vs 2024lowest value
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2025: a loss of €33k after €40k in 2024, the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €79k
Fixed assets
€11k ▼ 4.3%
Current assets
€68k ▼ 40.4%
Equity and liabilities €79k
Equity
€59k ▼ 35.1%
Provisions
€2k =
Debt
€18k ▼ 44.9%
Debt's share of the balance-sheet total falls from 26.0% to 22.8%. Equity and debt are lower.
Key figures and ratios
EBITDA
€-29k▼
2024 · €43k
Cash flow
€-28k▼
2024 · €32k
Current ratio
4.67▲
2024 · 3.91
Debt to equity
0.30▼
2024 · 0.36
ROE
-54.0%▼
2024 · 32.1%
ROA
-40.5%▼
2024 · 23.3%
Interest coverage
-558.25▼
2024 · 437.18
Debt ≤ 1 year
€15k▼
2024 · €29k
Income taxes
€3k▼
2024 · €13k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 48 lines
Balance sheet
Code20242025
Assets
Total assets20/58€125k€79k▼
Fixed assets21/28€11k€11k▼
Tangible fixed assets22/27€11k€10k▼
Furniture and vehicles24€11k€10k▼
Financial fixed assets28€930€930=
Current assets29/58€114k€68k▼
Amounts receivable after more than one year29€79k€53k▼
Other amounts receivable291€79k€53k▼
Amounts receivable within one year40/41€20k€13k▼
Trade receivables40€20k€13k▼
Other amounts receivable41€403€742▲
Cash at bank and in hand54/58€15k€2k▼
Equity and liabilities
Total equity and liabilities10/49€125k€79k▼
Equity10/15€91k€59k▼
Contributions10/11€12k€12k=
Reserves13€76k€76k=
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Distributable reserves133€74k€74k=
Profit (loss) carried forward14€2k€-30k▼
Provisions and deferred taxes16€2k€2k=
Provisions for liabilities and charges160/5€2k€2k=
Pensions and similar obligations160€2k€2k=
Amounts payable17/49€33k€18k▼
Amounts payable within one year42/48€29k€15k▼
Trade debts44€11k€14k▲
Suppliers440/4€11k€14k▲
Taxes, remuneration and social security45€17k€251▼
Taxes450/3€17k€251▼
Other amounts payable47/48€434-
Accrued charges and deferred income492/3€3k€3k=
Income statement
Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€3k€4k▲
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€60k-
Other operating charges640/8€1k€1k▲
Gross operating margin9900€104k€-28k▼
Operating profit (loss)9901€40k€-33k▼
Financial income75/76B€2k€3k▲
Recurring financial income75€2k€3k▲
Financial charges65/66B€99€52▼
Recurring financial charges65€99€52▼
Profit (loss) for the period before taxes9903€42k€-29k▼
Income taxes67/77€13k€3k▼
Profit (loss) for the period9904€29k€-32k▼
Profit (loss) for the period to be appropriated9905€29k€-32k▼
Appropriation of the result
Profit (loss) to be appropriated9906€31k€-30k▼
Profit (loss) brought forward from the previous period14P€2k€2k=
Transfer to equity691/2€29k-
To other reserves6921€29k-
The notes to these accounts (7 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2020 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €5k | €2k | €2k | €3k | €4k | ▲ 37.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | - | - | €60k | - | - |
| Other operating charges640/8 | - | €339 | €660 | €1k | €1k | ▲ 4.4% |
| Gross operating margin9900 | €20k | €39k | €39k | €104k | €-28k | ▼ 127% |
| Operating profit (loss)9901 | €14k | €37k | €37k | €40k | €-33k | ▼ 181% |
| Financial income75/76B | - | €2k | €4k | €2k | €3k | ▲ 66.5% |
| Recurring financial income75 | €913 | €2k | €4k | €2k | €3k | ▲ 66.5% |
| Financial charges65/66B | - | €440 | €19k | €99 | €52 | ▼ 47.6% |
| Recurring financial charges65 | €363 | €440 | €92 | €99 | €52 | ▼ 47.6% |
| Non-recurring financial charges66B | - | - | €18k | - | - | - |
| Profit (loss) for the period before taxes9903 | €14k | €38k | €22k | €42k | €-29k | ▼ 169% |
| Income taxes67/77 | €5k | €12k | €12k | €13k | €3k | ▼ 80.6% |
| Profit (loss) for the period9904 | €9k | €27k | €10k | €29k | €-32k | ▼ 209% |
| Profit (loss) for the period to be appropriated9905 | €9k | €27k | €10k | €29k | €-32k | ▼ 209% |
| Line | 2020 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €148k | €169k | €126k | €125k | €79k | ▼ 37.1% |
| Fixed assets21/28 | €57k | €61k | €10k | €11k | €11k | ▼ 4.3% |
| Tangible fixed assets22/27 | €5k | €3k | €9k | €11k | €10k | ▼ 4.7% |
| Furniture and vehicles24 | - | €3k | €9k | €11k | €10k | ▼ 4.7% |
| Financial fixed assets28 | €52k | €58k | €930 | €930 | €930 | = |
| Current assets29/58 | €91k | €108k | €116k | €114k | €68k | ▼ 40.4% |
| Amounts receivable after more than one year29 | - | €89k | €76k | €79k | €53k | ▼ 32.9% |
| Other amounts receivable291 | - | €89k | €76k | €79k | €53k | ▼ 32.9% |
| Amounts receivable within one year40/41 | €19k | €13k | €28k | €20k | €13k | ▼ 33.8% |
| Trade receivables40 | - | €13k | €24k | €20k | €13k | ▼ 36.2% |
| Other amounts receivable41 | - | €253 | €4k | €403 | €742 | ▲ 84.1% |
| Cash at bank and in hand54/58 | €11k | €6k | €12k | €15k | €2k | ▼ 89.8% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €148k | €169k | €126k | €125k | €79k | ▼ 37.1% |
| Equity10/15 | €120k | €99k | €62k | €91k | €59k | ▼ 35.1% |
| Contributions10/11 | €12k | €12k | €12k | €12k | €12k | = |
| Revaluation surpluses12 | - | €7k | - | - | - | - |
| Reserves13 | €11k | €37k | €47k | €76k | €76k | = |
| Non-distributable reserves130/1 | - | €2k | €2k | €2k | €2k | = |
| Reserves not available under the articles1311 | - | €2k | €2k | €2k | €2k | = |
| Distributable reserves133 | - | €35k | €45k | €74k | €74k | = |
| Profit (loss) carried forward14 | €90k | €42k | €2k | €2k | €-30k | ▼ 1,402% |
| Provisions and deferred taxes16 | €2k | €2k | €2k | €2k | €2k | = |
| Provisions for liabilities and charges160/5 | - | €2k | €2k | €2k | €2k | = |
| Pensions and similar obligations160 | - | €2k | €2k | €2k | €2k | = |
| Amounts payable17/49 | €27k | €68k | €62k | €33k | €18k | ▼ 44.9% |
| Amounts payable within one year42/48 | €27k | €68k | €62k | €29k | €15k | ▼ 50.2% |
| Trade debts44 | €3k | €12k | €9k | €11k | €14k | ▲ 26.3% |
| Suppliers440/4 | - | €12k | €9k | €11k | €14k | ▲ 26.3% |
| Taxes, remuneration and social security45 | - | €15k | €12k | €17k | €251 | ▼ 98.6% |
| Taxes450/3 | - | €15k | €12k | €17k | €251 | ▼ 98.6% |
| Other amounts payable47/48 | - | €41k | €41k | €434 | - | - |
| Accrued charges and deferred income492/3 | - | - | - | €3k | €3k | = |
| Line | 2020 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €9k | €27k | €10k | €29k | €-32k | ▼ 209% |
| + Depreciation and write-downs630 | €5k | €2k | €2k | €3k | €4k | ▲ 37.8% |
| Operating cash flow (approximation) | €13k | €28k | €12k | €32k | €-28k | ▼ 188% |
| Investment in fixed assets (approximation) | - | - | €49k | €-4k | €-3k | ▲ 17.8% |
| Change in cash | - | - | €6k | €3k | €-13k | ▼ 521% |
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
2025
30-10
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
31-03
Financial
Weakest financial yearnet €-32k
Net result drops to €-32k, the lowest in the series.
2024
30-12
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 60 days late
31-03
Financial
Highest result since 2019net €29k ▲195%
Operating result €40k, net result €29k, both a record.
31-03
Financial
Liquidity doublescurrent ratio 3.91
Current ratio from 1.86 to 3.91; short-term debt falls from €62k to €29k.
2023
31-10
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2022
05-11
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 5 days late
2020
27-10
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2019
27-12
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 57 days late
2018
26-12
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 56 days late
2017
16-11
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 16 days late
2016
07-11
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 7 days late
2015
12-11
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 12 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
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.
Location & real-estate footprint
Registered office, Manage · 1 establishment unit since 2007
Ground area
732 m²
Building footprint
113 m²
Volume, LiDAR
615 m³
Parcel 52019B0476/00G003, Wallonia · tallest building 7.7 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
GeMMa CONSULT
since 20072.162.712.295
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 52019B0476/00G003 | Wallonia | 732 m² | 1 · 113 m² | 7.7 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Similar companies · same sector, comparable size
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Of 82,632 companies in sector 70200 we hold annual accounts for 52,575. 38,932 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company (pre-2019)
Founded06-02-2007
Fiscal year end31-03
Activities, NACEBEL 2025
70200Business and other management consultancy
Scores and ratios are computed by Checked and are not a credit decision.