HM2 COMPTA
ActiveSummary
HM2 COMPTA has been active since 1997 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €23,152 and a net result of €7,854. Equity remains stable across the filed fiscal years (±1.8% per year). Its solvency ranks better than 61% of 1743 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 0.2% (very low).
Checked score
Score 2024
Axes · tick = 2023
Profitability77▲+16
Solvency72▲+14
Growth71▲+38
Track record100
Bankruptcy probability, 12 months
0.2%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €1,000 at 30 days only on tighter terms
Liquidity ample (current ratio 2.31 against 1.89 in 2023; short-term debt: 33% of total assets), but 53.1% of the assets are financed with debt.
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Signals
Six signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 69
Relative position
BE, all sectors
reference
Legal and accounting activities (NACE 69)
about 77% 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 2024Solvency, return and age of the figures
Solvency
46.9%
Return on assets
15.9%
Age of the figures
21 mo
lowers risk · Growing equity
Reported equity is higher than in 2022 and did not fall compared with 2023. These amounts do not establish the cause of the change.
NBB · annual accounts 2024Equity per financial year
18192021222324
2018 to 2024 · latest year €23,152
raises risk · Filed more than 90 days late
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 31-12-2025, 153 days past the deadline. Measured on financial year 2023: companies more than 90 days late are in an abnormal legal state today in 5.61% of cases, against 1.66% across all filers.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
153 d late
2023
98 d late
2022
153 d late
2021
149 d late
2020
124 d late
2019
489 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 6 accounts on average 194 days after 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 (1)
History
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Financials · fiscal year 2024, full schema
Turnover
€69,074▲ 50.6%
2023 · €45,855
EBIT margin
16.9%▲ 5.3pp
2023 · 11.6%
Net result
€7,854▲ 81.5%
2023 · €4,328
Working capital
€21,322▲ 29.3%
2023 · €16,491
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Turnover€41,355▼ 17.6%€44,685▲ 8.1%€45,855€69,074▲ 50.6%
Operating result€313▼ 97.1%€2,800▲ 796%€9,268▲ 231%€5,303▼ 42.8%€11,642▲ 120%
Net result-€7,603below the sector's middle half-€546below the sector's middle half▲ 92.8%-€5,174below the sector's middle half▼ 847%€4,328below the sector's middle half€7,854below the sector's middle half▲ 81.5%
EBIT margin0.8%▼ 20.6pp6.3%▲ 5.5pp11.6%16.9%▲ 5.3pp
Equity€16,690below the sector's middle half▼ 31.3%€16,144below the sector's middle half▼ 3.3%€10,970below the sector's middle half▼ 32.0%€15,298below the sector's middle half▲ 39.5%€23,152below the sector's middle half▲ 51.3%
Total assets€70,588below the sector's middle half▼ 8.0%€67,082below the sector's middle half▼ 5.0%€44,271below the sector's middle half▼ 34.0%€46,742below the sector's middle half▲ 5.6%€49,398below the sector's middle half▲ 5.7%
Debt€53,898▲ 2.8%€50,938▼ 5.5%€33,301▼ 34.6%€31,444▼ 5.6%€26,246▼ 16.5%
Working capital-€5,478below the sector's middle half▲ 57.8%-€7,400below the sector's middle half▼ 35.1%€13,113within the sector's middle half€16,491within the sector's middle half▲ 25.8%€21,322within the sector's middle half▲ 29.3%
Solvency23.6%within the sector's middle half▼ 8.0pp24.1%within the sector's middle half▲ 0.4pp24.8%within the sector's middle half▲ 0.7pp32.7%within the sector's middle half▲ 7.9pp46.9%within the sector's middle half▲ 14.1pp
Current ratio0.85below the sector's middle half▲ 0.100.79below the sector's middle half▼ 0.061.64within the sector's middle half▲ 0.861.89within the sector's middle half▲ 0.252.31within the sector's middle half▲ 0.42
Return on assets (ROA)-10.8%below the sector's middle half▼ 20.6pp-0.8%below the sector's middle half▲ 10.0pp-11.7%below the sector's middle half▼ 10.9pp9.3%within the sector's middle half▲ 20.9pp15.9%within the sector's middle half▲ 6.6pp
above
within
below
the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings.
Result per fiscal year
Operating resultNet result
The operating result recovers in 2024; 2024 is 120% above 2023 and is the highest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €49,398
Fixed assets
€11,765 =
Current assets
€37,633 ▲ 7.6%
Equity and liabilities €49,398
Equity
€23,152 ▲ 51.3%
Debt
€26,246 ▼ 16.5%
Debt's share of the balance-sheet total falls from 67.3% to 53.1%. Equity is higher and debt is lower.
Key figures and ratios
Debt to equity
1.13▼
2023 · 2.06
ROE
33.9%▲
2023 · 28.3%
Debt ≤ 1 year
€16,312▼
2023 · €18,486
Debt > 1 year
€9,934▼
2023 · €12,958
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 31,370 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 93% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a profit of 5% of the balance sheet or more
0.5%
went bankrupt
5.9%
stopped otherwise
93%
still going
A further 0.1% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.2% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,338 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 1.0% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.9% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 31,370 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Turnover70 | €41,355 | €44,685 | - | €45,855 | €69,074 | ▲ 50.6% |
| Non-recurring operating income76A | - | €13 | - | - | €93 | - |
| Goods, raw materials, services and sundry goods60/61 | - | €41,311 | - | €39,380 | €56,859 | ▲ 44.4% |
| Other operating charges640/8 | - | €586 | €387 | €1,172 | €666 | ▼ 43.1% |
| Gross operating margin9900 | €2,092 | €3,386 | €9,656 | €6,475 | €12,308 | ▲ 90.1% |
| Operating profit (loss)9901 | €313 | €2,800 | €9,268 | €5,303 | €11,642 | ▲ 120% |
| Financial charges65/66B | - | €3,346 | €14,442 | €975 | €3,787 | ▲ 288% |
| Recurring financial charges65 | €5,420 | €3,346 | €3,903 | €975 | €3,787 | ▲ 288% |
| Non-recurring financial charges66B | - | - | €10,539 | - | - | - |
| Profit (loss) for the period before taxes9903 | -€5,107 | -€546 | -€5,174 | €4,328 | €7,854 | ▲ 81.5% |
| Income taxes67/77 | €2,496 | - | - | - | - | - |
| Profit (loss) for the period9904 | -€7,603 | -€546 | -€5,174 | €4,328 | €7,854 | ▲ 81.5% |
| Profit (loss) for the period to be appropriated9905 | -€7,603 | -€546 | -€5,174 | €4,328 | €7,854 | ▲ 81.5% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €70,588 | €67,082 | €44,271 | €46,742 | €49,398 | ▲ 5.7% |
| Fixed assets21/28 | €39,412 | €39,412 | €10,815 | €11,765 | €11,765 | = |
| Tangible fixed assets22/27 | €39,412 | €39,412 | €10,815 | €11,765 | €11,765 | = |
| Plant, machinery and equipment23 | - | €8,244 | €8,244 | €9,194 | €9,194 | = |
| Furniture and vehicles24 | - | €31,169 | €2,571 | €2,571 | €2,571 | = |
| Current assets29/58 | €31,176 | €27,670 | €33,456 | €34,977 | €37,633 | ▲ 7.6% |
| Amounts receivable within one year40/41 | €31,176 | €27,670 | €33,456 | €31,143 | €37,633 | ▲ 20.8% |
| Trade receivables40 | - | €15,670 | €17,456 | €23,143 | €20,633 | ▼ 10.8% |
| Other amounts receivable41 | - | €12,000 | €16,000 | €8,000 | €17,000 | ▲ 113% |
| Deferred charges and accrued income490/1 | - | - | - | €3,834 | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €70,588 | €67,082 | €44,271 | €46,742 | €49,398 | ▲ 5.7% |
| Equity10/15 | €16,690 | €16,144 | €10,970 | €15,298 | €23,152 | ▲ 51.3% |
| Contributions10/11 | €18,600 | €18,600 | €18,600 | €18,600 | €29,961 | ▲ 61.1% |
| Capital10 | - | €18,600 | €18,600 | €18,600 | €29,961 | ▲ 61.1% |
| Issued capital100 | - | €18,600 | €18,600 | €18,600 | €29,961 | ▲ 61.1% |
| Reserves13 | €11,361 | €11,361 | €11,361 | €11,361 | - | - |
| Distributable reserves133 | - | €11,361 | €11,361 | €11,361 | - | - |
| Profit (loss) carried forward14 | -€13,270 | -€13,817 | -€18,991 | -€14,663 | -€6,808 | ▲ 53.6% |
| Amounts payable17/49 | €53,898 | €50,938 | €33,301 | €31,444 | €26,246 | ▼ 16.5% |
| Amounts payable after more than one year17 | €17,244 | €15,869 | €12,958 | €12,958 | €9,934 | ▼ 23.3% |
| Financial debts170/4 | - | €15,869 | €12,958 | €12,958 | €9,934 | ▼ 23.3% |
| Amounts payable within one year42/48 | €36,653 | €35,069 | €20,343 | €18,486 | €16,312 | ▼ 11.8% |
| Financial debts43 | - | €22,410 | €5,975 | €14,691 | €11,526 | ▼ 21.5% |
| Credit institutions430/8 | - | €22,410 | €5,975 | €14,691 | €11,526 | ▼ 21.5% |
| Trade debts44 | €1,094 | - | €875 | €865 | €959 | ▲ 10.9% |
| Suppliers440/4 | - | - | €875 | €865 | €959 | ▲ 10.9% |
| Taxes, remuneration and social security45 | - | €12,660 | €13,492 | €2,930 | €1,217 | ▼ 58.5% |
| Taxes450/3 | - | €12,660 | €13,492 | €2,930 | €1,217 | ▼ 58.5% |
| Other amounts payable47/48 | - | - | - | - | €2,609 | - |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€7,603 | -€546 | -€5,174 | €4,328 | €7,854 | ▲ 81.5% |
| Operating cash flow (approximation) | -€7,603 | -€546 | -€5,174 | €4,328 | €7,854 | ▲ 81.5% |
| Investment in fixed assets (approximation) | - | €0 | €28,598 | -€950 | €0 | ▲ 100% |
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
2025
31-12
NBB filing
Annual accounts filed
fiscal year 2024 · full schema · 153 days late
2024
31-12
Financial
Highest result since 2018net €7,854 ▲81.5%
Operating result €11,642, net result €7,854, both a record.
06-11
NBB filing
Annual accounts filed
fiscal year 2023 · full schema · 98 days late
2023
31-12
Financial
Back to profitnet €4,328
Net result €4,328 after 3 loss-making years.
31-12
NBB filing
Annual accounts filed
fiscal year 2022 · full schema · 153 days late
2022
31-12
Financial
Liquidity doublescurrent ratio 1.64
Current ratio from 0.79 to 1.64; short-term debt falls from €35,069 to €20,343.
27-12
NBB filing
Annual accounts filed
fiscal year 2021 · full schema · 149 days late
2021
02-12
NBB filing
Annual accounts filed
fiscal year 2020 · full schema · 124 days late
02-12
NBB filing
Annual accounts filed
fiscal year 2019 · full schema · 489 days late
2020
31-12
Financial
Weakest financial yearnet -€7,603
Net result drops to -€7,603, the lowest in the series; recovery starts the following year.
2019
31-12
NBB filing
Annual accounts filed
fiscal year 2018 · full schema · 153 days late
2018
31-12
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 153 days late
2017
25-01
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 178 days late
25-01
NBB filing
Annual accounts filed
fiscal year 2014 · full schema · 544 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 1 act read
About the unread acts
We know of 1 Belgian State Gazette act for this company. It has not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
1 act for this company is 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
Registered office, Elsene
Ground area
100 m²
Building footprint
74 m²
Volume, LiDAR
1,433 m³
Parcel 21445C0253/00X008, Brussels · tallest building 22.7 m, ±7 floors. Linked by address, not a title deed.
4
companies at this address
See who is registered here
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21445C0253/00X008 | Brussels | 100 m² | 1 · 74 m² | 22.6 m · 7 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.
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Of 12,174 companies in sector 69201 we hold annual accounts for 7,641. 4,695 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)
Founded31-12-1997
Fiscal year end31-12
Activities, NACEBEL 2025
69201Certified accountants and tax accountants
62200Computer consultancy and computer facilities management
63100Computing infrastructure, data processing, hosting and related activities
E-invoicing
Reachable via Peppol
Peppol ID
0208:0462318034
Also
9925:BE0462318034
Registered
21-01-2026
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.