TM - COMPTA
ActiveSummary
TM - COMPTA has been active since 2001 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €312k and a net result of €-20k. Equity is shrinking by ~4.2% per year across the filed fiscal years. Its solvency ranks better than 46% of 12738 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.2% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability29▼-41
Solvency78▼-6
Growth32=
Track record100
Bankruptcy probability, 12 months
0.2%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €23k at 30 days acceptable
Liquidity ample (current ratio 2.52 against 3.04 in 2024; short-term debt: 39.6% and cash: 99.5% of total assets), and 47.1% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Four 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 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
neutral · A punctual record breaks
This company filed 4 consecutive financial years on time. The year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 07-08-2026, 7 days late. Weigh it accordingly: a break into the 1-to-90-day band measures 1.41% abnormal legal state, below the 1.66% market average. It is a change in behaviour, not evidence of elevated risk.
NBB · 10 filingsDeviation from the deadline
2025
7 d late
2024
1 d early
2023
4 d early
2022
4 d early
2021
17 d early
2020
89 d late
2019
8 d early
← before the deadline
after the deadline →
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
25-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€-20k
2024 · €6k
2018: €63khighest in 8 years
2019: €44k▼ -31.2% vs 2018
2020: €-9k▼ -121% vs 2019
2021: €-12k▼ -28.3% vs 2020
2022: €13k▲ +209% vs 2021
2023: €-10k▼ -180% vs 2022
2024: €6k▲ +155% vs 2023
2025: €-20k▼ -450% vs 2024lowest in 8 years
2018 → 2025
Working capital
€356k▼ 5.2%
2024 · €376k
2018: €276klowest in 8 years
2019: €328k▲ +18.9% vs 2018
2020: €359k▲ +9.2% vs 2019
2021: €285k▼ -20.6% vs 2020
2022: €329k▲ +15.5% vs 2021
2023: €367k▲ +11.5% vs 2022
2024: €376k▲ +2.5% vs 2023highest in 8 years
2025: €356k▼ -5.2% vs 2024
2018 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€326k-€331k▲ 1.4%€326k▼ 1.5%€331k▲ 1.7%€312k▼ 5.9%
2021: €326k
2022: €331k▲ +1.4% vs 2021
2023: €326k▼ -1.5% vs 2022
2024: €331k▲ +1.7% vs 2023highest in 5 years
2025: €312k▼ -5.9% vs 2024lowest in 5 years
Operating result€-8k-€4k€-10k€20k€7k▼ 64.0%
2021: €-8k
2022: €4k▲ +159% vs 2021
2023: €-10k▼ -325% vs 2022lowest in 5 years
2024: €20k▲ +297% vs 2023highest in 5 years
2025: €7k▼ -64.0% vs 2024
Net result€-12k-€13k€-10k€6k€-20k
2021: €-12k
2022: €13k▲ +209% vs 2021highest in 5 years
2023: €-10k▼ -180% vs 2022
2024: €6k▲ +155% vs 2023
2025: €-20k▼ -450% vs 2024lowest in 5 years
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 64% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Equity and liabilities €590k
Equity
€312k ▼ 5.9%
Provisions
€44k =
Debt
€234k ▲ 26.9%
Debt's share of the balance-sheet total rises from 32.9% to 39.6%. Equity is lower and debt is higher.
Key figures and ratios
Current ratio
2.52▼
2024 · 3.04
Debt to equity
0.75▲
2024 · 0.56
ROE
-6.3%▼
2024 · 1.7%
ROA
-3.3%▼
2024 · 1.0%
Debt ≤ 1 year
€234k▲
2024 · €184k
Income taxes
€28k▲
2024 · €20k
Staff costs
€217k▼
2024 · €238k
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 · 46 lines
Balance sheet
Code20242025
Assets
Total assets20/58€560k€590k▲
Current assets29/58€560k€590k▲
Amounts receivable within one year40/41-€3k
Trade receivables40-€3k
Cash at bank and in hand54/58€560k€587k▲
Equity and liabilities
Total equity and liabilities10/49€560k€590k▲
Equity10/15€331k€312k▼
Contributions10/11€19k€19k=
Reserves13€6k€81k▲
Non-distributable reserves130/1€2k€77k▲
Reserves not available under the articles1311€2k€77k▲
Distributable reserves133€4k€4k=
Profit (loss) carried forward14€307k€212k▼
Provisions and deferred taxes16€44k€44k=
Provisions for liabilities and charges160/5€44k€44k=
Major repairs and maintenance162€19k€19k=
Other liabilities and charges164/5€25k€25k=
Amounts payable17/49€184k€234k▲
Amounts payable within one year42/48€184k€234k▲
Current portion of amounts payable after more than one year42€21k€24k▲
Trade debts44€19k€51k▲
Suppliers440/4€19k€51k▲
Advances received on contracts in progress46-€11k
Taxes, remuneration and social security45€56k€75k▲
Taxes450/3€56k€33k▼
Remuneration and social security454/9-€43k
Other amounts payable47/48€88k€72k▼
Income statement
Code20242025
Non-recurring operating income76A-€3k
Remuneration, social security and pensions62€238k€217k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€4k-
Other operating charges640/8€8k€936▼
Non-recurring operating charges66A€3k-
Gross operating margin9900€272k€225k▼
Operating profit (loss)9901€20k€7k▼
Financial income75/76B€7k€9k▲
Recurring financial income75€7k€9k▲
Financial charges65/66B€880€8k▲
Recurring financial charges65€880€8k▲
Profit (loss) for the period before taxes9903€26k€8k▼
Income taxes67/77€20k€28k▲
Profit (loss) for the period9904€6k€-20k▼
Profit (loss) for the period to be appropriated9905€6k€-20k▼
Appropriation of the result
Profit (loss) to be appropriated9906€307k€287k▼
Profit (loss) brought forward from the previous period14P€301k€307k▲
Transfer to equity691/2-€75k
To other reserves6921-€75k
The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | €3k | - |
| Goods, raw materials, services and sundry goods60/61 | €344k | €267k | - | - | - | - |
| Remuneration, social security and pensions62 | €178k | €230k | €277k | €238k | €217k | ▼ 8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €43k | €43k | €43k | €4k | - | - |
| Other operating charges640/8 | €10k | €10k | €1k | €8k | €936 | ▼ 88.3% |
| Non-recurring operating charges66A | - | - | - | €3k | - | - |
| Gross operating margin9900 | €224k | €287k | €311k | €272k | €225k | ▼ 17.5% |
| Operating profit (loss)9901 | €-8k | €4k | €-10k | €20k | €7k | ▼ 64.0% |
| Financial income75/76B | €4k | €25k | - | €7k | €9k | ▲ 31.1% |
| Recurring financial income75 | €4k | €11k | - | €7k | €9k | ▲ 31.1% |
| Non-recurring financial income76B | - | €14k | - | - | - | - |
| Financial charges65/66B | €4k | €5k | €164 | €880 | €8k | ▲ 807% |
| Recurring financial charges65 | €2k | €879 | €164 | €880 | €8k | ▲ 807% |
| Non-recurring financial charges66B | €2k | €4k | - | - | - | - |
| Profit (loss) for the period before taxes9903 | €-7k | €24k | €-10k | €26k | €8k | ▼ 69.6% |
| Income taxes67/77 | €5k | €12k | - | €20k | €28k | ▲ 37.5% |
| Profit (loss) for the period9904 | €-12k | €13k | €-10k | €6k | €-20k | ▼ 450% |
| Profit (loss) for the period to be appropriated9905 | €-12k | €13k | €-10k | €6k | €-20k | ▼ 450% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €634k | €624k | €591k | €560k | €590k | ▲ 5.3% |
| Fixed assets21/28 | €86k | €46k | €4k | - | - | - |
| Tangible fixed assets22/27 | €86k | €46k | €4k | - | - | - |
| Land and buildings22 | €80k | €40k | - | - | - | - |
| Furniture and vehicles24 | €6k | €6k | €4k | - | - | - |
| Financial fixed assets28 | €50 | €50 | €50 | - | - | - |
| Current assets29/58 | €548k | €577k | €588k | €560k | €590k | ▲ 5.3% |
| Amounts receivable within one year40/41 | €10k | - | €6k | - | €3k | - |
| Trade receivables40 | - | - | - | - | €3k | - |
| Other amounts receivable41 | €10k | - | €6k | - | - | - |
| Current investments50/53 | €538k | - | - | - | - | - |
| Cash at bank and in hand54/58 | - | €577k | €581k | €560k | €587k | ▲ 4.8% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €634k | €624k | €591k | €560k | €590k | ▲ 5.3% |
| Equity10/15 | €326k | €331k | €326k | €331k | €312k | ▼ 5.9% |
| Contributions10/11 | €19k | €19k | €19k | €19k | €19k | = |
| Outside capital11 | €19k | - | €19k | - | - | - |
| Share premium1100/10 | - | - | €19k | - | - | - |
| Other1109/19 | €19k | - | - | - | - | - |
| Reserves13 | €25k | €6k | €6k | €6k | €81k | ▲ 1,261% |
| Non-distributable reserves130/1 | €21k | €2k | €2k | €2k | €77k | ▲ 4,032% |
| Legal reserve130 | - | - | €2k | - | - | - |
| Reserves not available under the articles1311 | €21k | €2k | - | €2k | €77k | ▲ 4,032% |
| Distributable reserves133 | €4k | €4k | €4k | €4k | €4k | = |
| Profit (loss) carried forward14 | €283k | €306k | €301k | €307k | €212k | ▼ 30.9% |
| Provisions and deferred taxes16 | €44k | €44k | €44k | €44k | €44k | = |
| Provisions for liabilities and charges160/5 | €44k | €44k | €44k | €44k | €44k | = |
| Pensions and similar obligations160 | €44k | €44k | €44k | - | - | - |
| Major repairs and maintenance162 | - | - | - | €19k | €19k | = |
| Other liabilities and charges164/5 | - | - | - | €25k | €25k | = |
| Amounts payable17/49 | €263k | €249k | €221k | €184k | €234k | ▲ 26.9% |
| Amounts payable within one year42/48 | €263k | €249k | €221k | €184k | €234k | ▲ 26.9% |
| Current portion of amounts payable after more than one year42 | €23k | €19k | €22k | €21k | €24k | ▲ 13.9% |
| Trade debts44 | €34k | €26k | €26k | €19k | €51k | ▲ 171% |
| Suppliers440/4 | €34k | €26k | €26k | €19k | €51k | ▲ 171% |
| Advances received on contracts in progress46 | - | - | - | - | €11k | - |
| Taxes, remuneration and social security45 | €91k | €87k | €82k | €56k | €75k | ▲ 35.4% |
| Taxes450/3 | €49k | €39k | €6k | €56k | €33k | ▼ 41.4% |
| Remuneration and social security454/9 | €42k | €48k | €75k | - | €43k | - |
| Other amounts payable47/48 | €115k | €116k | €91k | €88k | €72k | ▼ 18.4% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €-12k | €13k | €-10k | €6k | €-20k | ▼ 450% |
| + Depreciation and write-downs630 | €43k | €43k | €43k | €4k | - | - |
| Operating cash flow (approximation) | €31k | €56k | €32k | €9k | €-20k | ▼ 312% |
| Investment in fixed assets (approximation) | - | €-3k | €0 | - | - | - |
| Change in cash | - | - | €4k | €-21k | €27k | ▲ 228% |
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
07-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 7 days late
2025
31-12
Financial
Weakest financial yearnet €-20k
Net result drops to €-20k, the lowest in the series.
30-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Back to profitnet €6k
Net result €6k after one loss-making year.
27-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
27-07
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
31-12
Financial
Back to profitnet €13k
Net result €13k after 2 loss-making years.
14-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
28-10
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 89 days late
2020
23-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
12-07
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
06-07
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
05-07
NBB filing
Annual accounts filed
fiscal year 2016 · full 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, Sint-Jans-Molenbeek · 1 establishment unit since 2001
Ground area
294 m²
Building footprint
322 m²
Volume, LiDAR
2,706 m³
Parcel 21523B0939/00R097, Brussels · tallest building 12.8 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
TM - COMPTA
since 20012.227.413.671
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21523B0939/00R097 | Brussels | 294 m² | 1 · 322 m² | 12.8 m · 3 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 12,173 companies in sector 69201 we hold annual accounts for 7,638. 6,035 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
Founded09-01-2001
Fiscal year end31-12
Activities, NACEBEL 2025
69201Certified accountants and tax accountants
Scores and ratios are computed by Checked and are not a credit decision.