Summary
HORANU has a registered holding activity and consists mainly of financial fixed assets; the bankruptcy model is trained on trading and manufacturing companies and does not apply here. The 2025 annual accounts show equity of €1.5m and a net result of €221,779. Equity is growing by ~22.7% per year across the filed fiscal years. Its solvency ranks better than 69% of 31896 sector peers (fiscal year 2025). The company has been active since 2021 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Outside the general model
Holding: general score not applicable
The company has a registered holding activity and financial fixed assets account for more than half of its assets. The general operating-company model is unsuitable for this profile, so we show no financial axes either. Filed figures remain available.
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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 31-12-2025 was due by 31-07-2026 and was filed on 23-04-2026, 99 days ahead of the deadline.
NBB · 4 filingsDeviation from the deadline
2025
99 d early
2024
43 d early
2023
36 d early
2022
26 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 4 accounts on average 51 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 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
27-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
€1.5m▲ 17.8%
2024 · €1.2m
Total assets
€2.0m▲ 3.0%
2024 · €1.9m
Net result
€221,779▼ 22.4%
2024 · €285,658
Working capital
€364,100▲ 28.0%
2024 · €284,490
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 70, Activities of head offices; management consultancy 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
Line2022202320242025
Operating result€143,570-€106,816▼ 25.6%€109,819▲ 2.8%€60,569▼ 44.8%
Net result€527,024above the sector's middle half-€230,311above the sector's middle half▼ 56.3%€285,658above the sector's middle half▲ 24.0%€221,779above the sector's middle half▼ 22.4%
Equity€727,024above the sector's middle half-€957,335above the sector's middle half▲ 31.7%€1.2mabove the sector's middle half▲ 29.8%€1.5mabove the sector's middle half▲ 17.8%
Total assets€1.7mabove the sector's middle half-€1.8mabove the sector's middle half▲ 3.0%€1.9mabove the sector's middle half▲ 6.9%€2.0mabove the sector's middle half▲ 3.0%
Debt€1.0m-€840,944▼ 17.4%€678,541▼ 19.3%€513,665▼ 24.3%
Working capital€86,193-€141,007▲ 63.6%€284,490▲ 102%€364,100▲ 28.0%
Solvency41.7%within the sector's middle half-53.2%within the sector's middle half▲ 11.6pp64.7%within the sector's middle half▲ 11.5pp74.0%within the sector's middle half▲ 9.3pp
above
within
below
the middle half (P25 to P75) of NACE 70, Activities of head offices; management consultancy activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 45% below 2024 and is the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €2.0m
Fixed assets
€1.5m =
Current assets
€528,437 ▲ 12.1%
Equity and liabilities €2.0m
Equity
€1.5m ▲ 17.8%
Debt
€513,665 ▼ 24.3%
Debt's share of the balance-sheet total falls from 35.3% to 26.0%. Equity is higher and debt is lower.
Key figures and ratios
ROE
15.1%▼
2024 · 23.0%
ROA
11.2%▼
2024 · 14.9%
Debt ≤ 1 year
€164,338▼
2024 · €187,045
Debt > 1 year
€341,667▼
2024 · €483,333
Income taxes
€10,923▼
2024 · €21,705
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|
| Other operating charges640/8 | €872 | €568 | €1,161 | €1,193 | ▲ 2.8% |
| Gross operating margin9900 | €144,442 | €107,385 | €110,979 | €61,762 | ▼ 44.3% |
| Operating profit (loss)9901 | €143,570 | €106,816 | €109,819 | €60,569 | ▼ 44.8% |
| Financial income75/76B | €450,000 | €155,704 | €208,701 | €182,283 | ▼ 12.7% |
| Recurring financial income75 | €450,000 | €155,704 | €208,701 | €182,283 | ▼ 12.7% |
| Financial charges65/66B | €47,291 | €12,155 | €11,156 | €10,149 | ▼ 9.0% |
| Recurring financial charges65 | €47,291 | €12,155 | €11,156 | €10,149 | ▼ 9.0% |
| Profit (loss) for the period before taxes9903 | €546,280 | €250,366 | €307,364 | €232,702 | ▼ 24.3% |
| Income taxes67/77 | €19,256 | €20,055 | €21,705 | €10,923 | ▼ 49.7% |
| Profit (loss) for the period9904 | €527,024 | €230,311 | €285,658 | €221,779 | ▼ 22.4% |
| Profit (loss) for the period to be appropriated9905 | €527,024 | €230,311 | €285,658 | €221,779 | ▼ 22.4% |
| Line | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|
| Assets | |||||
| Total assets20/58 | €1.7m | €1.8m | €1.9m | €2.0m | ▲ 3.0% |
| Fixed assets21/28 | €1.5m | €1.5m | €1.5m | €1.5m | = |
| Financial fixed assets28 | €1.5m | €1.5m | €1.5m | €1.5m | = |
| Current assets29/58 | €295,344 | €348,279 | €471,535 | €528,437 | ▲ 12.1% |
| Amounts receivable within one year40/41 | - | - | - | €10,869 | - |
| Other amounts receivable41 | - | - | - | €10,869 | - |
| Current investments50/53 | - | €250,000 | €251,691 | €432,074 | ▲ 71.7% |
| Cash at bank and in hand54/58 | €295,344 | €93,066 | €219,844 | €85,494 | ▼ 61.1% |
| Deferred charges and accrued income490/1 | - | €5,213 | €0 | - | - |
| Equity and liabilities | |||||
| Total equity and liabilities10/49 | €1.7m | €1.8m | €1.9m | €2.0m | ▲ 3.0% |
| Equity10/15 | €727,024 | €957,335 | €1.2m | €1.5m | ▲ 17.8% |
| Contributions10/11 | €200,000 | €200,000 | €200,000 | €200,000 | = |
| Capital10 | €200,000 | €200,000 | €200,000 | €200,000 | = |
| Issued capital100 | €200,000 | €200,000 | €200,000 | €200,000 | = |
| Reserves13 | €527,024 | €757,335 | €1.0m | €1.3m | ▲ 21.3% |
| Distributable reserves133 | €527,024 | €757,335 | €1.0m | €1.3m | ▲ 21.3% |
| Amounts payable17/49 | €1.0m | €840,944 | €678,541 | €513,665 | ▼ 24.3% |
| Amounts payable after more than one year17 | €800,000 | €625,000 | €483,333 | €341,667 | ▼ 29.3% |
| Financial debts170/4 | €800,000 | €625,000 | €483,333 | €341,667 | ▼ 29.3% |
| Amounts payable within one year42/48 | €209,151 | €207,272 | €187,045 | €164,338 | ▼ 12.1% |
| Current portion of amounts payable after more than one year42 | €175,000 | €175,000 | €141,667 | €141,667 | = |
| Trade debts44 | - | - | €86 | €0 | ▼ 100% |
| Suppliers440/4 | - | - | €86 | €0 | ▼ 100% |
| Taxes, remuneration and social security45 | €34,151 | €32,272 | €45,292 | €22,467 | ▼ 50.4% |
| Taxes450/3 | €34,151 | €32,272 | €45,292 | €22,467 | ▼ 50.4% |
| Other amounts payable47/48 | - | - | - | €204 | - |
| Accrued charges and deferred income492/3 | €9,169 | €8,672 | €8,163 | €7,661 | ▼ 6.2% |
| Line | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €527,024 | €230,311 | €285,658 | €221,779 | ▼ 22.4% |
| Operating cash flow (approximation) | €527,024 | €230,311 | €285,658 | €221,779 | ▼ 22.4% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | - |
| Change in cash | - | -€202,278 | €126,778 | -€134,350 | ▼ 206% |
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
23-04
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
31-12
Financial
Weakest financial yearnet €221,779 ▼22.4%
Net result drops to €221,779, the lowest in the series.
18-06
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Equity above €1mEq €1.2m ▲29.8%
3 profitable years in a row build equity to €1.2m.
25-06
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
05-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
2 acts for this company are 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, Kontich · 1 establishment unit since 2021
Ground area
2,332 m²
Building footprint
673 m²
Volume, LiDAR
5,853 m³
Parcel 11602C0027/00C020, Flanders · tallest building 12.1 m, ±2 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
HORANU
since 20212.314.288.554
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 11602C0027/00C020 | Flanders | 2,332 m² | 1 · 673 m² | 12.1 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.
Structure & network
Owners and holdings
1 holdingOwners 0
The accounts to 31-12-2025 list no shareholders, and no other source names one.
Holdings 1
-
100%
According to the 2025 annual accounts of HORANU and those 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.
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Of 82,642 companies in sector 70200 we hold annual accounts for 52,589. 23,611 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPublic limited company
Founded31-01-2021
Fiscal year end31-12
Activities, NACEBEL 2025
70200Business and other management consultancy
64210Activities of holding companies
70100Activities of head offices
82990Other business support services
E-invoicing
Reachable via Peppol
Peppol ID
0208:0762717631
Also
9925:BE0762717631
Registered
19-08-2025
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.