Financials
- Fiscal year
- 2025
- Turnover
- €103,410
- Profit
- €53,567
- Solvency
- 67.5%
H.M. & C.
ActiveSummary
H.M. & C. has been active since 2000 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €661,261 and a net result of €53,567. Equity is growing by ~5.9% per year across the filed fiscal years. Its solvency ranks better than 61% of 14009 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is < 0.1% (very low).
Overview
What they do
Certified accountants and tax accountants
NACE 69201Legal and accounting activities NACE 69202NACE 74121
How big
€103,410turnover 2025
- Equity
- €661,261
- Profit
- €53,567
Who decides
Accounts 18 d early0 of 1 deed read
Why 95- No establishment unit in the KBO+ Sector Legal and accounting activities (NACE 69)+ Liquidity: current ratio 1.92, cash €564,741+ Equity €661,261 (67.5% of total assets)Show the evidence
Checked score
Score 2025
95
/ 100
Excellent
Probability in this band: under 0.55%
Better than 59% of its sector peers (NACE 69, micro)
Performance against the sector, not lower risk
Financial strength · tick = 2024
Strong
Solvency
92+2
equity 67.5% of total assets
Liquidity
87+2
short-term debt 31.3% · cash 57.6%
Profitability
84+7
return on assets 5.5%
Bankruptcy probability, 12 months
< 0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
- Sector Legal and accounting activities (NACE 69) lowers the probability
- Liquidity: current ratio 1.92, cash €564,741 lowers the probability
- Equity €661,261 (67.5% of total assets) lowers the probability
- No establishment unit in the KBO raises the probability
Credit up to €10,000 at 30 days acceptable
Liquidity ample (current ratio 1.92 against 1.64 in 2024; short-term debt: 31.3% and cash: 57.6% of total assets), and 32.5% of the assets are financed with debt.
How it is calculated
The band comes from the bankruptcy probability on a scale of 0 to 100: every 10 points more double the odds of getting through the year without bankruptcy.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Place inside the band: half the bankruptcy probability, half how the company does against its sector peers (NACE 69, micro). Better than this share of them on solvency 64%, liquidity 78%, profitability 41%, growth against the median 52%. That is performance, not lower risk; the band itself always comes from the probability.
Bankruptcy probability: model pd-v3.202610021621, computed on 02-10-2026. The model learns from Belgian bankruptcies and reads the registers, the annual accounts and the gazette.
Ceilings: negative or zero equity, a heavy loss, a special KBO legal situation and a missing filing 59 (two missing 44), an ongoing judicial reorganisation or an ending 24. Financial strength does not count in the score.
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Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
neutral · Latest accounts filed on time
The financial year that closed on 30-11-2025 was due by 30-06-2026 and was filed on 12-06-2026, 18 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
18 d early
2024
3 d early
2023
25 d early
2022
25 d early
2021
17 d early
2020
on the day
2019
34 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 17 days before the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 30-11-2026 and is due by 30-06-2027. Nothing is late today. Usually files around 12 June (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
02-10-2026 today30-11-2026 close30-06-2027 deadline
- Annual accounts filedfiscal year 2025 · micro…
- Annual accounts filedfiscal year 2024 · micro…
- Highest result since 2018net €62,493 ▲91.3%
Key points
By topic
Timeline
- Events
- 13
- Since
- 2017
- Next accounts
- by 30-06-2027
- 12-06-2026Annual accounts filed
- 27-06-2025Annual accounts filed
- 30-11-2024Highest result since 2018
Company details
- Legal form
- Private limited company
- Activity
- Certified accountants and tax accountantsNACE 69201
- Founded
- 18-09-2000
- Year ends
- 30-11
- Peppol
- Reachable for e-invoices
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