TOM DECLERCQ
ActiveSummary
TOM DECLERCQ has been active since 2007 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €6.42M and a net result of €1.22M. Equity is growing by ~16.5% per year across the filed fiscal years. Its solvency ranks better than 68% of 8692 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.2% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability86▲+11
Solvency96▲+3
Growth78▲+26
Track record100
Bankruptcy probability, 12 months
0.2%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €550k at 30 days acceptable
Liquidity ample (current ratio 6.21 against 5.84 in 2024; short-term debt: 13.1% and cash: 27.7% of total assets), and 28.8% 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 · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
71.2%
Return on assets
13.6%
Age of the figures
17 mo
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 · Latest accounts filed on time
The financial year that closed on 30-04-2025 was due by 30-11-2025 and was filed on 27-11-2025, 3 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
3 d early
2024
1 d early
2023
on the day
2022
9 d early
2021
4 d early
2020
on the day
2019
2 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 30-04-2026 and is due by 30-11-2026. Nothing is late today.
Companies Code · seven monthsPosition in the running window
30-04-2026 close25-09-2026 today30-11-2026 deadline
Financials · fiscal year 2025, abbreviated schema
Equity
€6.42M▲ 23.5%
2024 · €5.20M
2019: €2.52Mlowest in 7 years
2020: €2.99M▲ +18.7% vs 2019
2021: €3.73M▲ +24.6% vs 2020
2022: €4.48M▲ +20.2% vs 2021
2023: €4.83M▲ +7.8% vs 2022
2024: €5.20M▲ +7.5% vs 2023
2025: €6.42M▲ +23.5% vs 2024highest in 7 years
2019 → 2025
Total assets
€9.01M▲ 18.4%
2024 · €7.61M
2019: €4.29Mlowest in 7 years
2020: €4.72M▲ +10.0% vs 2019
2021: €5.45M▲ +15.5% vs 2020
2022: €6.96M▲ +27.8% vs 2021
2023: €7.37M▲ +5.8% vs 2022
2024: €7.61M▲ +3.3% vs 2023
2025: €9.01M▲ +18.4% vs 2024highest in 7 years
2019 → 2025
Net result
€1.22M▲ 236%
2024 · €364k
2019: €562k
2020: €471k▼ -16.1% vs 2019
2021: €737k▲ +56.3% vs 2020
2022: €752k▲ +2.1% vs 2021
2023: €348k▼ -53.8% vs 2022lowest in 7 years
2024: €364k▲ +4.6% vs 2023
2025: €1.22M▲ +236% vs 2024highest in 7 years
2019 → 2025
Working capital
€6.15M▲ 26.3%
2024 · €4.87M
2019: €2.47Mlowest in 7 years
2020: €3.01M▲ +21.9% vs 2019
2021: €3.67M▲ +21.8% vs 2020
2022: €4.31M▲ +17.5% vs 2021
2023: €4.42M▲ +2.5% vs 2022
2024: €4.87M▲ +10.2% vs 2023
2025: €6.15M▲ +26.3% vs 2024highest in 7 years
2019 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€3.73M-€4.48M▲ 20.2%€4.83M▲ 7.8%€5.20M▲ 7.5%€6.42M▲ 23.5%
2021: €3.73Mlowest in 5 years
2022: €4.48M▲ +20.2% vs 2021
2023: €4.83M▲ +7.8% vs 2022
2024: €5.20M▲ +7.5% vs 2023
2025: €6.42M▲ +23.5% vs 2024highest in 5 years
Operating result€1.08M-€1.15M▲ 6.0%€524k▼ 54.4%€484k▼ 7.6%€1.48M▲ 205%
2021: €1.08M
2022: €1.15M▲ +6.0% vs 2021
2023: €524k▼ -54.4% vs 2022
2024: €484k▼ -7.6% vs 2023lowest in 5 years
2025: €1.48M▲ +205% vs 2024highest in 5 years
Net result€737k-€752k▲ 2.1%€348k▼ 53.8%€364k▲ 4.6%€1.22M▲ 236%
2021: €737k
2022: €752k▲ +2.1% vs 2021
2023: €348k▼ -53.8% vs 2022lowest in 5 years
2024: €364k▲ +4.6% vs 2023
2025: €1.22M▲ +236% vs 2024highest in 5 years
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result recovers in 2025; 2025 is 205% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €9.01M
Fixed assets
€1.68M ▼ 3.3%
Current assets
€7.33M ▲ 24.8%
Equity and liabilities €9.01M
Equity
€6.42M ▲ 23.5%
Provisions
€354k =
Debt
€2.24M ▲ 8.6%
Debt's share of the balance-sheet total falls from 27.1% to 24.9%. Equity and debt are higher.
Key figures and ratios
EBITDA
€1.57M▲
2024 · €614k
Cash flow
€1.31M▲
2024 · €494k
Current ratio
6.21▲
2024 · 5.84
Debt to equity
0.35▼
2024 · 0.40
ROE
19.0%▲
2024 · 7.0%
ROA
13.6%▲
2024 · 4.8%
Interest coverage
22.23▲
2024 · 9.46
Debt ≤ 1 year
€1.18M▲
2024 · €1.01M
Debt > 1 year
€1.00M=
2024 · €1.00M
Income taxes
€429k▲
2024 · €169k
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 · 56 lines
Balance sheet
Code20242025
Assets
Total assets20/58€7.61M€9.01M▲
Fixed assets21/28€1.74M€1.68M▼
Tangible fixed assets22/27€1.74M€1.68M▼
Land and buildings22€1.49M€1.47M▼
Furniture and vehicles24€94k€95k▲
Other tangible fixed assets26€157k€111k▼
Financial fixed assets28€105€105=
Current assets29/58€5.87M€7.33M▲
Amounts receivable within one year40/41€1.02M€1.95M▲
Trade receivables40€78k€26k▼
Other amounts receivable41€945k€1.92M▲
Current investments50/53€2.76M€2.86M▲
Cash at bank and in hand54/58€2.06M€2.49M▲
Deferred charges and accrued income490/1€28k€25k▼
Equity and liabilities
Total equity and liabilities10/49€7.61M€9.01M▲
Equity10/15€5.20M€6.42M▲
Contributions10/11€30k€30k=
Reserves13€5.17M€6.39M▲
Tax-exempt reserves132-€526k
Distributable reserves133€5.17M€5.86M▲
Provisions and deferred taxes16€354k€354k=
Provisions for liabilities and charges160/5€354k€354k=
Pensions and similar obligations160€354k€354k=
Amounts payable17/49€2.06M€2.24M▲
Amounts payable after more than one year17€1.00M€1.00M=
Financial debts170/4€1.00M€1.00M=
Amounts payable within one year42/48€1.01M€1.18M▲
Financial debts43€578k€602k▲
Other loans439€578k€602k▲
Trade debts44€68k€30k▼
Suppliers440/4€68k€30k▼
Advances received on contracts in progress46€5k€506▼
Taxes, remuneration and social security45€13k€73k▲
Taxes450/3€9k€64k▲
Remuneration and social security454/9€4k€9k▲
Other amounts payable47/48€342k€475k▲
Accrued charges and deferred income492/3€56k€58k▲
Income statement
Code20242025
Non-recurring operating income76A-€2k
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€130k€90k▼
Other operating charges640/8€7k€12k▲
Gross operating margin9900€621k€1.58M▲
Operating profit (loss)9901€484k€1.48M▲
Financial income75/76B€113k€244k▲
Recurring financial income75€113k€244k▲
Financial charges65/66B€65k€70k▲
Recurring financial charges65€65k€70k▲
Profit (loss) for the period before taxes9903€533k€1.65M▲
Income taxes67/77€169k€429k▲
Profit (loss) for the period9904€364k€1.22M▲
Transfer from tax-exempt reserves789€178k€0▼
Transfer to tax-exempt reserves689-€526k
Profit (loss) for the period to be appropriated9905€542k€695k▲
Appropriation of the result
Profit (loss) to be appropriated9906€542k€695k▲
Transfer to equity691/2€542k€695k▲
To other reserves6921€542k€695k▲
Social balance
Average headcount (FTE)9087-0.0
The notes to these accounts (19 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 | - | €73 | - | - | €2k | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €47k | €196k | €133k | €130k | €90k | ▼ 31.1% |
| Other operating charges640/8 | - | €20k | €9k | €7k | €12k | ▲ 64.7% |
| Gross operating margin9900 | €1.14M | €1.36M | €666k | €621k | €1.58M | ▲ 154% |
| Operating profit (loss)9901 | €1.08M | €1.15M | €524k | €484k | €1.48M | ▲ 205% |
| Financial income75/76B | - | €36k | €43k | €113k | €244k | ▲ 115% |
| Recurring financial income75 | €35k | €36k | €43k | €113k | €244k | ▲ 115% |
| Financial charges65/66B | - | €52k | €49k | €65k | €70k | ▲ 8.4% |
| Recurring financial charges65 | €43k | €52k | €49k | €65k | €70k | ▲ 8.4% |
| Profit (loss) for the period before taxes9903 | €1.08M | €1.13M | €519k | €533k | €1.65M | ▲ 210% |
| Income taxes67/77 | €338k | €381k | €171k | €169k | €429k | ▲ 154% |
| Profit (loss) for the period9904 | €737k | €752k | €348k | €364k | €1.22M | ▲ 236% |
| Transfer from tax-exempt reserves789 | - | €310k | €178k | €178k | €0 | ▼ 100% |
| Transfer to tax-exempt reserves689 | - | - | - | - | €526k | - |
| Profit (loss) for the period to be appropriated9905 | €737k | €1.06M | €526k | €542k | €695k | ▲ 28.2% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €5.45M | €6.96M | €7.37M | €7.61M | €9.01M | ▲ 18.4% |
| Fixed assets21/28 | €453k | €1.57M | €1.80M | €1.74M | €1.68M | ▼ 3.3% |
| Tangible fixed assets22/27 | €453k | €1.57M | €1.80M | €1.74M | €1.68M | ▼ 3.3% |
| Land and buildings22 | - | €1.19M | €1.48M | €1.49M | €1.47M | ▼ 0.9% |
| Furniture and vehicles24 | - | €126k | €117k | €94k | €95k | ▲ 0.8% |
| Other tangible fixed assets26 | - | €248k | €203k | €157k | €111k | ▼ 29.1% |
| Financial fixed assets28 | €105 | €105 | €105 | €105 | €105 | = |
| Current assets29/58 | €5.00M | €5.40M | €5.56M | €5.87M | €7.33M | ▲ 24.8% |
| Amounts receivable within one year40/41 | €1.13M | €823k | €976k | €1.02M | €1.95M | ▲ 90.7% |
| Trade receivables40 | - | €6k | €177k | €78k | €26k | ▼ 67.1% |
| Other amounts receivable41 | - | €818k | €798k | €945k | €1.92M | ▲ 104% |
| Current investments50/53 | €1.22M | €1.73M | €1.75M | €2.76M | €2.86M | ▲ 3.7% |
| Cash at bank and in hand54/58 | €2.62M | €2.82M | €2.83M | €2.06M | €2.49M | ▲ 20.8% |
| Deferred charges and accrued income490/1 | - | €20k | €13k | €28k | €25k | ▼ 12.2% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €5.45M | €6.96M | €7.37M | €7.61M | €9.01M | ▲ 18.4% |
| Equity10/15 | €3.73M | €4.48M | €4.83M | €5.20M | €6.42M | ▲ 23.5% |
| Contributions10/11 | - | €30k | €30k | €30k | €30k | = |
| Reserves13 | €3.70M | €4.45M | €4.80M | €5.17M | €6.39M | ▲ 23.6% |
| Non-distributable reserves130/1 | - | €3k | €3k | - | - | - |
| Reserves not available under the articles1311 | - | €3k | €3k | - | - | - |
| Tax-exempt reserves132 | - | €356k | €178k | - | €526k | - |
| Distributable reserves133 | - | €4.10M | €4.62M | €5.17M | €5.86M | ▲ 13.4% |
| Provisions and deferred taxes16 | €354k | €354k | €354k | €354k | €354k | = |
| Provisions for liabilities and charges160/5 | - | €354k | €354k | €354k | €354k | = |
| Pensions and similar obligations160 | - | €354k | €354k | €354k | €354k | = |
| Amounts payable17/49 | €1.36M | €2.13M | €2.18M | €2.06M | €2.24M | ▲ 8.6% |
| Amounts payable after more than one year17 | - | €1.00M | €1.00M | €1.00M | €1.00M | = |
| Financial debts170/4 | - | €1.00M | €1.00M | €1.00M | €1.00M | = |
| Amounts payable within one year42/48 | €1.33M | €1.09M | €1.15M | €1.01M | €1.18M | ▲ 17.4% |
| Financial debts43 | - | €611k | €602k | €578k | €602k | ▲ 4.3% |
| Other loans439 | - | €611k | €602k | €578k | €602k | ▲ 4.3% |
| Trade debts44 | €1k | €1k | €133k | €68k | €30k | ▼ 56.2% |
| Suppliers440/4 | - | €1k | €133k | €68k | €30k | ▼ 56.2% |
| Advances received on contracts in progress46 | - | - | €3k | €5k | €506 | ▼ 89.6% |
| Taxes, remuneration and social security45 | - | €125k | €35k | €13k | €73k | ▲ 446% |
| Taxes450/3 | - | €116k | €26k | €9k | €64k | ▲ 599% |
| Remuneration and social security454/9 | - | €9k | €9k | €4k | €9k | ▲ 118% |
| Other amounts payable47/48 | - | €351k | €374k | €342k | €475k | ▲ 38.9% |
| Accrued charges and deferred income492/3 | - | €37k | €36k | €56k | €58k | ▲ 3.9% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €737k | €752k | €348k | €364k | €1.22M | ▲ 236% |
| + Depreciation and write-downs630 | €47k | €196k | €133k | €130k | €90k | ▼ 31.1% |
| Operating cash flow (approximation) | €784k | €949k | €481k | €494k | €1.31M | ▲ 165% |
| Investment in fixed assets (approximation) | - | €-1.31M | €-371k | €-62k | €-32k | ▲ 49.1% |
| Change in cash | - | €199k | €6k | €-762k | €429k | ▲ 156% |
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
27-11
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
30-04
Financial
Highest result since 2019net €1.22M ▲236%
Operating result €1.48M, net result €1.22M, both a record.
2024
29-11
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
30-04
Financial
Equity above €5MEq €5.20M ▲7.5%
6 profitable years in a row build equity to €5.20M.
2023
30-11
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
30-04
Financial
Weakest financial yearnet €348k ▼53.8%
Net result drops to €348k, the lowest in the series; recovery starts the following year.
2022
21-11
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2021
26-11
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2020
30-11
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2019
28-11
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
2018
27-11
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2017
28-11
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2016
12-12
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 12 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts
We know of 5 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
5 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, Elsene · 1 establishment unit since 2007
Ground area
230 m²
Building footprint
92 m²
Volume, LiDAR
1,431 m³
Parcel 21447B0212/00T002, Brussels · tallest building 19.3 m, ±5 floors. Linked by address, not a title deed.
1 establishment unit
TOM DECLERCQ
since 20072.356.799.496
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21447B0212/00T002 | Brussels | 230 m² | 1 · 92 m² | 19.2 m · 5 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 82,553 companies in sector 70200 we hold annual accounts for 52,585. 9,435 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
Founded12-10-2007
Fiscal year end30-04
Activities, NACEBEL 2025
70200Business and other management consultancy
Scores and ratios are computed by Checked and are not a credit decision.