TOMDO
ActiveSummary
The computed 12-month bankruptcy probability of TOMDO is 3.8% (moderate). The 2026 annual accounts show negative equity (-€4,128) and a net result of -€36,187. Equity has been shrinking by about 9% per year since 2019. Its solvency ranks better than 10% of 361 sector peers (NACE 47, financial year 2026). The company has been active since 2013 and the Belgian Official Gazette contains no insolvency or warning signals.
Overview
Overview
Official details
Source: KBO- Status
- Active since 27-09-2013 Normal situation
- Registered office
- 29 active companies are registered at this address 6 started in the 12 months before. Source: KBO register, as of 2 November 2026.
- Activity
- Retail sale of pets, pet food and pet supplies NACE 47762
- Joint committee
- 201 Paritair Comité voor de zelfstandige kleinhandel · annual accounts 31-03-2026
- Establishment unit
- 2.223.904.647 7370 Dour, since 22-11-2013
- Financial year end
- 31 March
- Peppol
- Reachable since 21-10-2026
Board and ownership
Board
- COURCELLES Amedeo Philippe Raymond GhislainDirector · since 03-10-2022
- COURCELLES PET’S COMPANYDirector · since 03-10-2022 · permanent representative COURCELLES Bernard
Shareholders
- COURCELLES PET’S COMPANY99.8%· score 87annual accounts 31-03-2026
Financial position
- Bankruptcy probabilitywithin 12 months
- 3.8%
Annual accounts to 31-03-2026
- Turnover
- €1.1m
- ▼ 2.3%
- Loss
- €36,187
- ▼ 10.1%
- Equity
- -€4,128
- Total assets
- €250,836
- ▼ 5.7%
- Employees on 31-03-2026
- 5
- ▼ 16.7%
- €622 of overdue social security (RSZ) debts on 31-03-2026
- Negative equity on 31-03-2026
Filed on 16-09-2026, 45 days before the deadline
Score breakdownraises riskNegative equity -€4,128Loss of €36,187, the second in a row (financial year 2026)Sector: Retail trade (NACE 47)lowers riskLiquidity: current ratio 0.88, cash €41,599Show the evidence
Checked score
Score 2026
47
/ 100
Fair
Probability in this band: 1.5% to 4.2%
Financially stronger than 19% of micro companies in retail trade (NACE 47)
Financial strength · tick: 2025
Weak
Solvency
23-14
equity -1.6% of total assets
Liquidity
21+8
short-term debt 101.6% · cash 16.6%
Profitability
6+1
return on assets -14.4%
Bankruptcy probability within 12 months
3.8%
Moderate
0%0.5%1.5%4%10%≥ 25%
About 4 in 100 comparable companies go bankrupt within 12 months (an estimate).
Last 24 months
12-2024: 0.7%
01-2025: 0.7%● unchanged vs 12-2024
02-2025: 0.7%● unchanged vs 01-2025
03-2025: 0.7%● unchanged vs 02-2025
04-2025: 0.7%● unchanged vs 03-2025
05-2025: 0.7%● unchanged vs 04-2025
06-2025: 0.7%● unchanged vs 05-2025
07-2025: 0.7%● unchanged vs 06-2025
08-2025: 0.7%● unchanged vs 07-2025
09-2025: 0.6%▼ -0.1 percentage points vs 08-2025lowest value
10-2025: 0.9%▲ +0.3 percentage points vs 09-2025
11-2025: 2.5%▲ +1.6 percentage points vs 10-2025
12-2025: 2.5%● unchanged vs 11-2025
01-2026: 2.5%● unchanged vs 12-2025
02-2026: 2.5%● unchanged vs 01-2026
03-2026: 2.5%● unchanged vs 02-2026
04-2026: 2.5%● unchanged vs 03-2026
05-2026: 2.5%● unchanged vs 04-2026
06-2026: 2.5%● unchanged vs 05-2026
07-2026: 2.5%● unchanged vs 06-2026
08-2026: 2.5%● unchanged vs 07-2026
09-2026: 2.4%▼ -0.1 percentage points vs 08-2026
10-2026: 3.8%▲ +1.4 percentage points vs 09-2026highest value
11-2026: 3.8%● unchanged vs 10-2026highest value
No credit on open account
Liquidity is insufficient, with a current ratio of 0.88 (0.96 in 2025), below 1. Short-term debt is 101.6% and cash 16.6% of total assets. Equity is negative.
Calculation
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 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% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 47, micro). It does better than 18% of them on solvency, 19% on liquidity, 15% on profitability and 23% on growth.
The bankruptcy probability was computed on 01-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
Credit check for an amount and term of your choice
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
Six signals.
lowers riskraises riskneutral
raises risk · Negative equity
The 2026 annual accounts show negative equity and a net loss.
NBB · annual accounts 2026Equity per financial year
1920212223242526
2019 to 2026 · latest year -€4,128
neutral · Latest accounts filed on time
The financial year that closed on 31-03-2026 was due by 31-10-2026 and was filed on 16-09-2026, 45 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2026
45 days early
2025
21 days early
2024
20 days early
2023
32 days early
2022
9 days late
2021
16 days late
2020
19 days late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
The company filed its last 7 accounts on average 11 days before the deadline. In the sector (NACE 47), the median for financial year 2024 was on the deadline day, and 47% of those companies filed late.
Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-03-2027 and is due by 31-10-2027. Nothing is late today. The company usually files around 10 October (5 of the last 5 accounts filed within 30 days either side of that date).
Companies Code · seven monthsWhere today falls in the filing period
02-11-2026 today31-03-2027 year end31-10-2027 deadline
Financials
Financials · financial year 2026, full format
Annual accounts 2026 filed on 16-09-2026 at the NBB all 12 filings
Turnover
€1.1m▼ 2.3%
2025 · €1.1m
EBIT margin
-2.6%▲ 0.3pp
2025 · -2.9%
Net result
-€36,187▲ 10.1%
2025 · -€40,244
Working capital
-€30,399▼ 218%
2025 · -€9,568
Trend over the years
2022 to 2026, 5 financial years 2019 to 2026, 8 financial years
The operating result for 2026 is a loss of €28,584, smaller than the loss of €32,847 in 2025.
Turnover€1.1m
2026
Operating result-€0.03m
2026
Net result-€0.04m
2026
Total assets€0.3m
2026
Equity-€0.004m
2026
Debt€0.3m
2026
Working capital-€0.03m
2026
EBIT margin-2.6%
2026
Staff (FTE)4.5
2026
Turnover is what the company sold, the result is what was left of it. A loss stands below the zero line.
Assets, equity and debt per financial year.
Above zero, the company can pay its short-term debts with what it holds in the short term.
The EBIT margin is the share of each euro of turnover left from operations. The return on assets is what the assets earn.
Average staff per financial year, in full-time equivalents (FTE).
Use the arrow keys on the chart for the figures per year.
Every figure with its change against the financial year before
favourable
unfavourable
Line20192020202120222023202420252026
Turnover€1.0m€1.2m▲ 18.6%€1.1m▼ 9.7%€1.1m▼ 4.3%€1.1m▲ 5.4%€1.1m▲ 0.4%€1.1m▼ 2.3%
Operating result€0.006m-€0.02m▲ 208%€0.1m▲ 538%€0.03m▼ 75.7%-€0.008m€0.004m-€0.03m-€0.03m▲ 13.0%
Net result-€0.004m-€0.008m€0.08m▲ 935%€0.01m▼ 82.4%-€0.02m-€0.005m▲ 68.1%-€0.04m▼ 668%-€0.04m▲ 10.1%
EBIT margin1.8%9.6%▲ 7.8pp2.6%▼ 7.0pp-0.7%▼ 3.3pp0.4%▲ 1.1pp-2.9%▼ 3.3pp-2.6%▲ 0.3pp
Equity€0.05m-€0.06m▲ 16.5%€0.09m▲ 57.9%€0.09m▲ 5.1%€0.08m▼ 17.5%€0.07m▼ 6.8%€0.03m▼ 55.7%-€0.004m
Total assets€0.3m-€0.2m▼ 16.7%€0.3m▲ 31.4%€0.3m▼ 9.2%€0.3m▼ 4.7%€0.3m▲ 5.0%€0.3m▼ 9.6%€0.3m▼ 5.7%
Debt€0.2m-€0.2m▼ 23.2%€0.2m▲ 23.5%€0.2m▼ 14.7%€0.2m▲ 1.3%€0.2m▲ 9.6%€0.2m▲ 5.4%€0.3m▲ 8.9%
Working capital-€0.03m-€0.002m€0.02m▲ 896%€0.02m▲ 22.1%€0.01m▼ 40.4%€0.02m▲ 89.3%-€0.01m-€0.03m▼ 218%
Staff (FTE)4.6-4.7▲ 2.2%4.6▼ 2.1%4.4▼ 4.3%4.4=5▲ 13.6%5=4.5▼ 10.0%
Balance-sheet composition
2026 in colour, 2025 as the grey bar beneath
Assets €250,836
Fixed assets
€26,276 ▼ 36.9%
Current assets
€224,560 =
Equity and liabilities
Equity-€4,128
Debt€254,964
Equity is negative. Debt (€254,964) exceeds the balance-sheet total (€250,836).
Key figures and ratios
EBITDA
-€13,234▲
2025 · -€16,696
Cash flow
-€20,836▲
2025 · -€24,093
Solvency
-1.6%▼
2025 · 12.0%
Current ratio
0.88▼
2025 · 0.96
Quick ratio
0.21▲
2025 · 0.16
ROA
-14.4%▲
2025 · -15.1%
Interest coverage
-7.73▲
2025 · -7.81
Debt ≤ 1 year
€254,958▲
2025 · €234,026
Income taxes
€0▼
2025 · €124
Customer credit
2 days▼
2025 · 3 days
Supplier credit
83 days▲
2025 · 70 days
Staff costs
€135,649▼
2025 · €150,558
Debt to equity is not shown because equity is negative. Debt divided by negative equity means nothing.
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Staff
| Item | 31-03-2022 | 31-03-2023 | 31-03-2024 | 31-03-2025 | 31-03-2026 |
|---|---|---|---|---|---|
| Employees at the balance-sheet date | 5 | 5 | 6 | 6 | 5 |
| full-time | 3 | 3 | 3 | 3 | 3 |
| part-time | 2 | 2 | 3 | 3 | 2 |
| in full-time equivalents | 4.3 | 4.3 | 4.8 | 5.3 | 4.5 |
| Average over the year, in full-time equivalents | 4.4 | 4.4 | 5 | 5 | 4.5 |
| On a permanent contract | 2 | 3 | 3 | 3 | 3 |
| Joined | 5 | 1 | 8 | 20 | 99 |
| Left | 5 | 1 | 7 | 20 | 100 |
| Training hours | 2,102 | 1,840 | 2,153 | 1,700 | 1,541 |
Source: social balance sheet in the 2022 to 2026 annual accounts
Overdue debts
| Item | 31-03-2022 | 31-03-2023 | 31-03-2024 | 31-03-2025 | 31-03-2026 |
|---|---|---|---|---|---|
| Overdue social security (RSZ) debts | - | - | - | - | €622 |
Source: notes to the 2022 to 2026 annual accounts (statement of debts)
Securities and guarantees
| Item | 31-03-2022 | 31-03-2023 | 31-03-2024 | 31-03-2025 | 31-03-2026 |
|---|---|---|---|---|---|
| Debts secured on the company's own assets | €40,197 | €24,041 | €25,991 | €15,062 | €13,404 |
| Carrying value of the other pledged assets | €150,000 | - | - | - | - |
Source: notes to the 2022 to 2026 annual accounts (statement of debts and off-balance-sheet rights and commitments)
Investments
| Item | 31-03-2022 | 31-03-2023 | 31-03-2024 | 31-03-2025 | 31-03-2026 |
|---|---|---|---|---|---|
| Tangible fixed assets | €1,525 | €5,059 | - | €6,419 | - |
| Depreciation and write-downs of the year | €15,487 | €15,095 | €15,119 | €16,151 | €15,351 |
Source: notes to the 2022 to 2026 annual accounts (statement of fixed assets)
Comparable companies
These companies have the same main activity as TOMDO: retail sale of pets, pet food and pet supplies (NACE 47762). They are comparable in size and age: total assets between €196,000 and €501,000, founded between 2007 and 2021.
| Company | Founded | Total assets | Equity | Gross margin | Turnover | Net result | FTE | Financial year |
|---|---|---|---|---|---|---|---|---|
| TOMDO Frameries | 2013 | €0.3m | -€0.004m | - | €1.1m | -€0.04m | 4.5 | 2026 |
| TOMFRO Frameries | 2014 | €0.3m | €0.007m | - | €1.3m | -€0.04m | 4.8 | 2026 |
| TOMRON Frameries | 2007 | €0.3m | €0.02m | - | €1.3m | €0.03m | 3.7 | 2026 |
| Tajo Invest Kontich | 2021 | €0.5m | -€0.04m | €0.2m | €1.0m | -€0.03m | 4.9 | 2025 |
| CARAMELCO Fleurus | 2010 | €0.3m | €0.09m | €0.2m | - | €0.05m | 4.9 | 2025 |
| TOMONA Erquelinnes | 2011 | €0.4m | €0.1m | €0.3m | - | €0.04m | 6.1 | 2025 |
| GEECIS Mol | 2012 | €0.2m | €0.09m | €0.2m | - | €0.003m | 4 | 2025 |
They were chosen from the 500 other active companies with that main activity and annual accounts from the past two years. All companies with this main activity
Companies with the same profile, two years later
Historical observationIn July 2024, 6,907 companies had the same profile as TOMDO has now. Two years later, 5.8% had gone bankrupt and 85.5% were still going.
- Micro
- 10 to 20 years old
- negative equity
- a loss of 10% of the balance sheet or more
5.8%
went bankrupt
8.1%
stopped otherwise
85.5%
was still going
Another 0.6% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of TOMDO itself: 3.8% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| 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% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 6,907 companies, not a prediction for TOMDO. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Operating income70/76A | - | - | - | €1.1m | €1.1m | €1.1m | €1.1m | €1.1m | ▼ 1.7% |
| Turnover70 | - | €1.0m | €1.2m | €1.1m | €1.1m | €1.1m | €1.1m | €1.1m | ▼ 2.3% |
| Other operating income74 | - | - | - | €0.009m | €0.02m | €0.008m | €0.01m | €0.02m | ▲ 55.8% |
| Operating charges60/66A | - | - | - | €1.1m | €1.1m | €1.1m | €1.2m | €1.1m | ▼ 2.0% |
| Goods for resale, raw materials and consumables60 | - | - | - | €0.7m | €0.7m | €0.7m | €0.7m | €0.7m | ▼ 0.7% |
| Purchases600/8 | - | - | - | €0.7m | €0.7m | €0.7m | €0.7m | €0.7m | ▼ 3.6% |
| Change in stocks: decrease (increase)609 | - | - | - | -€0.02m | €0.003m | -€0.02m | -€0.007m | €0.01m | - |
| Services and other goods61 | - | - | - | €0.3m | €0.2m | €0.3m | €0.3m | €0.3m | ▼ 1.0% |
| Remuneration, social security and pensions62 | - | - | - | €0.1m | €0.1m | €0.1m | €0.2m | €0.1m | ▼ 9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €0.03m | €0.03m | €0.02m | €0.02m | €0.02m | €0.02m | €0.02m | €0.02m | ▼ 5.0% |
| Other operating charges640/8 | - | - | - | €0.002m | €0.003m | €0.007m | €0.005m | €0.005m | ▼ 7.3% |
| Gross operating margin9900 | €0.1m | - | - | - | - | - | - | - | - |
| Operating profit (loss)9901 | €0.006m | €0.02m | €0.1m | €0.03m | -€0.008m | €0.004m | -€0.03m | -€0.03m | ▲ 13.0% |
| Financial income75/76B | - | - | - | - | - | - | €498 | - | - |
| Recurring financial income75 | €0.002m | €0.002m | €0.002m | - | - | - | €498 | - | - |
| Other financial income752/9 | - | - | - | - | - | - | €498 | - | - |
| Financial charges65/66B | - | - | - | €0.009m | €0.009m | €0.009m | €0.008m | €0.008m | ▼ 2.2% |
| Recurring financial charges65 | €0.01m | €0.01m | €0.01m | €0.009m | €0.009m | €0.009m | €0.008m | €0.008m | ▼ 2.2% |
| Debt charges650 | - | €0.003m | €0.002m | €0.002m | €0.002m | €0.002m | €0.002m | €0.002m | ▼ 19.9% |
| Other financial charges652/9 | - | - | - | €0.007m | €0.006m | €0.006m | €0.006m | €0.006m | ▲ 4.6% |
| Profit (loss) for the period before taxes9903 | -€0.004m | €0.01m | €0.1m | €0.02m | -€0.02m | -€0.005m | -€0.04m | -€0.04m | ▲ 9.8% |
| Income taxes67/77 | €212 | €0.002m | €0.03m | €0.005m | €110 | €302 | €124 | €0 | ▼ 100.0% |
| Taxes670/3 | - | - | - | €0.005m | €110 | €302 | €124 | €0 | ▼ 100.0% |
| Profit (loss) for the period9904 | -€0.004m | €0.008m | €0.08m | €0.01m | -€0.02m | -€0.005m | -€0.04m | -€0.04m | ▲ 10.1% |
| Profit (loss) for the period to be appropriated9905 | -€0.004m | €0.008m | €0.08m | €0.01m | -€0.02m | -€0.005m | -€0.04m | -€0.04m | ▲ 10.1% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €295,893 | €246,419 | €323,774 | €293,966 | €280,153 | €294,278 | €266,085 | €250,836 | ▼ 5.7% |
| Fixed assets21/28 | €109,485 | €77,567 | €90,477 | €76,515 | €66,478 | €51,359 | €41,627 | €26,276 | ▼ 36.9% |
| Tangible fixed assets22/27 | €109,098 | €77,180 | €90,343 | €76,381 | €66,344 | €51,226 | €41,493 | €26,143 | ▼ 37.0% |
| Land and buildings22 | - | - | - | €47,975 | €45,562 | €37,675 | €29,789 | €21,902 | ▼ 26.5% |
| Plant, machinery and equipment23 | - | - | - | €28,015 | €20,782 | €13,550 | €10,893 | €3,808 | ▼ 65.0% |
| Furniture and vehicles24 | - | - | - | €391 | - | - | €812 | €433 | ▼ 46.7% |
| Financial fixed assets28 | €387 | €387 | €134 | €134 | €134 | €134 | €134 | €134 | = |
| Other financial fixed assets284/8 | - | - | - | €134 | €134 | €134 | €134 | €134 | = |
| Amounts receivable and cash guarantees285/8 | - | - | - | €134 | €134 | €134 | €134 | €134 | = |
| Current assets29/58 | €186,408 | €168,853 | €233,297 | €217,451 | €213,675 | €242,919 | €224,458 | €224,560 | = |
| Stocks and contracts in progress3 | €162,532 | €140,458 | €147,808 | €164,757 | €161,415 | €180,046 | €186,773 | €171,824 | ▼ 8.0% |
| Stocks30/36 | - | - | - | €164,757 | €161,415 | €180,046 | €186,773 | €171,824 | ▼ 8.0% |
| Goods purchased for resale34 | - | - | - | €164,757 | €161,415 | €180,046 | €186,773 | €171,824 | ▼ 8.0% |
| Amounts receivable within one year40/41 | €6,080 | €3,703 | €125 | €26,614 | €17,654 | €27,189 | €10,084 | €7,695 | ▼ 23.7% |
| Trade receivables40 | - | - | - | €1,050 | €1,958 | €8,882 | €7,779 | €6,566 | ▼ 15.6% |
| Other amounts receivable41 | - | - | - | €25,564 | €15,696 | €18,308 | €2,305 | €1,129 | ▼ 51.0% |
| Cash at bank and in hand54/58 | €17,796 | €23,798 | €84,502 | €24,167 | €32,280 | €32,721 | €24,183 | €41,599 | ▲ 72.0% |
| Deferred charges and accrued income490/1 | - | - | - | €1,913 | €2,327 | €2,962 | €3,418 | €3,442 | ▲ 0.7% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €295,893 | €246,419 | €323,774 | €293,966 | €280,153 | €294,278 | €266,085 | €250,836 | ▼ 5.7% |
| Equity10/15 | €48,615 | €56,617 | €89,403 | €93,970 | €77,541 | €72,302 | €32,059 | -€4,128 | - |
| Contributions10/11 | €50,000 | €50,000 | - | €50,000 | €50,000 | €50,000 | €50,000 | €50,000 | = |
| Reserves13 | €2,000 | €2,000 | €39,000 | €39,000 | €27,000 | €22,000 | - | - | - |
| Non-distributable reserves130/1 | - | - | - | €2,000 | €2,000 | - | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €2,000 | €2,000 | - | - | - | - |
| Distributable reserves133 | - | - | - | €37,000 | €25,000 | €22,000 | - | - | - |
| Profit (loss) carried forward14 | -€3,385 | €4,617 | €403 | €4,970 | €541 | €302 | -€17,941 | -€54,128 | ▼ 202% |
| Amounts payable17/49 | €247,278 | €189,803 | €234,371 | €199,995 | €202,612 | €221,976 | €234,026 | €254,964 | ▲ 8.9% |
| Amounts payable after more than one year17 | €34,606 | €22,477 | €15,167 | - | - | - | - | - | - |
| Amounts payable within one year42/48 | €212,671 | €167,326 | €218,092 | €198,884 | €202,612 | €221,976 | €234,026 | €254,958 | ▲ 8.9% |
| Current portion of amounts payable after more than one year42 | - | - | - | €40,197 | €24,041 | €25,991 | €15,062 | €13,404 | ▼ 11.0% |
| Trade debts44 | €101,233 | €99,587 | €102,860 | €120,708 | €109,456 | €129,230 | €139,136 | €163,382 | ▲ 17.4% |
| Suppliers440/4 | - | - | - | €120,708 | €109,456 | €129,230 | €139,136 | €163,382 | ▲ 17.4% |
| Taxes, remuneration and social security45 | - | - | - | €27,959 | €34,115 | €31,755 | €34,828 | €33,172 | ▼ 4.8% |
| Taxes450/3 | - | - | - | €3,438 | €4,598 | €4,186 | €3,283 | €5,418 | ▲ 65.0% |
| Remuneration and social security454/9 | - | - | - | €24,521 | €29,517 | €27,569 | €31,545 | €27,754 | ▼ 12.0% |
| Other amounts payable47/48 | - | - | - | €10,020 | €35,000 | €35,000 | €45,000 | €45,000 | = |
| Accrued charges and deferred income492/3 | - | - | - | €1,112 | - | - | - | €6 | - |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€4,224 | €8,002 | €82,786 | €14,587 | -€16,429 | -€5,239 | -€40,244 | -€36,187 | ▲ 10.1% |
| + Depreciation and write-downs630 | €32,711 | €31,918 | €21,609 | €15,487 | €15,095 | €15,119 | €16,151 | €15,351 | ▼ 5.0% |
| Operating cash flow (approximation) | €28,488 | €39,920 | €104,396 | €30,075 | -€1,334 | €9,880 | -€24,093 | -€20,836 | ▲ 13.5% |
| Investment in fixed assets (approximation) | - | €0 | -€34,519 | -€1,525 | -€5,059 | €0 | -€6,419 | €0 | - |
| Change in cash | - | €6,002 | €60,704 | -€60,335 | €8,112 | €441 | -€8,538 | €17,416 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 12 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-03-2026 | full format | 16-09-2026 | 2026-00513989 | NBB |
| 31-03-2025 | unclassified schema | 10-10-2025 | 2025-00538658 | |
| 31-03-2024 | unclassified schema | 11-10-2024 | 2024-00504994 | |
| 31-03-2023 | unclassified schema | 29-09-2023 | 2023-00459102 | |
| 31-03-2022 | unclassified schema | 09-11-2022 | 2022-20519001 | |
| 31-03-2021 | unclassified schema | 16-11-2021 | 2021-77500043 | |
| 31-03-2020 | full format | 19-11-2020 | 2020-71200402 | |
| 31-03-2019 | full format | 14-10-2019 | 2019-70100387 | |
| 31-03-2018 | full format | 16-10-2018 | 2018-69500342 | |
| 31-03-2017 | full format | 20-10-2017 | 2017-67600477 |
Board & ownership
Directors
Directors
2 directors, last change in 2022
Board 2
COURCELLES Amedeo Philippe Raymond Ghislain
Current
Director (not named in the articles) · since 03-10-2022 · term without a fixed end · also on the board of 3 other companies · listed in the 2026 annual accounts, filed on 16-09-2026
COURCELLES PET’S COMPANY
Current
Director (not named in the articles) · since 03-10-2022 · term without a fixed end · Private limited company · permanent representative: COURCELLES Bernard · listed in the 2026 annual accounts, filed on 16-09-2026
Permanent representatives 1
COURCELLES Bernard
Current
Permanent representative · appointed in the act of 13-10-2022 · for COURCELLES PET’S COMPANY
Owners and capital
Shareholders
1 ownerChain of control
- COURCELLES PET’S COMPANY
- TOMDO
Owners 1
- COURCELLES PET’S COMPANYparentEquity €455,834 Profit of €61,195 in 2026 (profit of €168,266 in 2025) Checked score 8799.8%
Capital transactions
Capital over time
- 13-10-2022 Converted to unavailable equity · €52,000
Mandate history
3 people, 2 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| COURCELLES Amedeo Philippe Raymond Ghislain |
|
| COURCELLES PET’S COMPANY |
|
| B.C. GROUP |
|
Articles of association
- Transfer restrictionThis rule says whether shareholders may sell their shares freely or need approval first.
- “Tenus de solliciter agrément mêmes formalités si ne deviennent pas de plein droit actionnaires, tous cas cessions entre vifs à titre onéreux…”
- Statutory auditorA statutory auditor is a registered auditor who checks the annual accounts. Small companies need not have one.
- No statutory auditor
Articles of association, deed of 13-10-2022 (in French)
Network & group
Connections & network
5 connected companiesThis company
Company
Director
Shareholding
+N: links not shown yet
Click a node to look further, drag to arrange, zoom with the mouse wheel.
Linked via shared directors
COURCELLES INVEST
via COURCELLES Amedeo Philippe Raymond Ghislain · Director (not named in the articles)
→
→
QUBE PROMOTIONS
via COURCELLES Amedeo Philippe Raymond Ghislain · Director (not named in the articles)
→
DELGROUP INVEST
via COURCELLES Amedeo Philippe Raymond Ghislain · Director
former→
Show 1 more companies with a shared director
DELIEGE INVEST
via COURCELLES Amedeo Philippe Raymond Ghislain · Managing director
former→
Timeline
Acts, filings and financial milestones
Deadline for the 2027 accounts:
2026
16-09
full format · 45 days before the deadline
2025
10-10
unclassified schema · 21 days before the deadline
31-03
Financial
Weakest financial yearnet -€40,244
The net result drops to -€40,244, the lowest from 2019 to 2026. It recovers the following year.
2024
11-10
unclassified schema · 20 days before the deadline
2023
29-09
unclassified schema · 32 days before the deadline
2022
09-11
unclassified schema · 9 days late
13-10
Gazette deed
Amendment of the articles · Legal-form change · Resignations & appointments · MiscellaneousResignation: B.C. GROUP (manager) · Appointments: COURCELLES PET’S COMPANY (director) and COURCELLES Amedeo (director) · Permanent representative: COURCELLES Bernard18 points ▸
Gazette deed
Amendment of the articles · Legal-form change · Resignations & appointments · Miscellaneous
Resignation: B.C. GROUP (manager) · Appointments: COURCELLES PET’S COMPANY (director) and COURCELLES Amedeo (director) · Permanent representative: COURCELLES Bernard18 points ▸
- General meeting, 03-10-2022
- Incorporation, 25-09-2013
- Amendment of the articles, mentioned 2 times in the deed
- Capital conversion, “compte de capitaux propres statutairement indisponible” (deed in French)
- Reserve release, “suppression du compte de capitaux propres statutairement indisponible et fonds disponibles pour distribution, formes et majorités de la modification des statuts” (deed in French)
- Other provision, “double test de solvabilité et de liquidité, réussi” (deed in French)
- Capital
- Other provision, “Compte de capitaux propres statutairement indisponible, procès-verbal dressé par le notaire Benoit DE SMET,à Péruwelz,le 03-10-2022” (deed in French)
- Director resignation, B.C. GROUP (manager)
- Director discharge, B.C. GROUP
- Board rule, 2, “assemblée générale” (deed in French)
- Director appointment, COURCELLES PET’S COMPANY (director (not named in the articles))
- The act holds 6 more points.
2021
16-11
unclassified schema · 16 days late
31-03
Financial
Highest result from 2019 to 2026net €82,786 ▲935%
The operating result of €117,347 and the net result of €82,786 are both a record.
2020
19-11
full format · 19 days late
31-03
Financial
Back to profitnet €8,002
The net result is €8,002, after one loss-making year.
2019
14-10
full format · 17 days before the deadline
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Register details
Identity
KBO recordName
TOMDO in French
Enterprise number
0539.733.239
Legal form
Private limited company
Status
Active, normale toestand
Founded
27-09-2013
Entity type
Legal entity
DurationMost companies exist for an unlimited period, until they are dissolved.
Unlimited
deed of 13-10-2022 (in French)Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
“Région wallonne, par simple décision de l’organe d’administration,des sièges administratifs,agences,ateliers,dépôts et succursales,tant en…”
deed of 13-10-2022 (in French)Registered office and establishments
Registered office
Av. des Nouvelles Technologies 71, 7080 Frameries, Belgium
Establishment unit
Rue d'Elouges 106, 7370 Dour since 22-11-2013 · unit number 2.223.904.647
Activities
NACEBEL 2025VAT activities
47762
Retail sale of pets, pet food and pet supplies main activity
Social security (RSZ) activities
47762
Retail sale of pets, pet food and pet supplies main activity
Codes under NACEBEL 2008
VAT activities
47762
Retail trade main activity
Social security (RSZ) activities
47762
Retail trade main activity
Joint committee
201 Paritair Comité voor de zelfstandige kleinhandel annual accounts 31-03-2026
PurposeThe purpose describes the activities the company may carry out under its articles.
deed of 13-10-2022 (in French)
“Toutes opérations de distribution au détail de tous articles et produits généralement quelconques ainsi que toutes opérations se rattachant…”
9 activities
- Toutes opérations de distribution au détail de tous articles et produits généralement quelconques ainsi que toutes opérations se rattachant directement ou indirectement à l’achat,la vente en gros et en détail,l’importation,l’exportation,la représentation,la commercialisation et le courtage de tous matériels,marchandises,matières premières,machines,de tous articles et produits généralement quelconques.
- L’achat,l’administration,la vente de toutes valeurs mobilières et immobilières,de tous droits sociaux et d’une manière plus générale toutes opérations de gestion du portefeuille ainsi constitué ;
- La prise de participation directe ou indirecte dans toutes sociétés ou entreprises commerciales,industrielles,financières,mobilières et immobilières ;
- Le contrôle de leur gestion ou la participation à celle-ci par la prise de tous mandats au sein desdites sociétés ou entreprises ;
- L'achat,l'échange,la vente,la gestion,la prise en location et en sous-location,ainsi que la cession en location et en sous-location,le tout avec ou sans options d'achat,l'exploitation et l'entretien de maisons,appartements,bureaux,magasins,fonds de commerce,terrains et domaines et de manière générale de tous biens immobiliers,ainsi que les opérations de financement et les opérations de promotion immobilière.
- Exercer les fonctions d'administrateur,de gérant ou de liquidateur dans d'autres sociétés.
- Toutes opérations commerciales,industrielles,mobilières,immobilières ou financières se rattachant directement ou indirectement à son objet ou pouvant en faciliter la réalisation.
- S'intéresser par toutes voies,dans toutes affaires,entreprise ou sociétés ayant un objet identique,analogue ou connexe,ou qui sont de nature à favoriser le développement de son entreprise.
- Prêter à toutes sociétés et se porter caution pour elles,même hypothécairement.
Invoicing and payment
VAT number
BE 0539.733.239
Financial year and general meeting
Accounts at the NBBFinancial year end
31-03
Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
First Wednesday of September
deed of 13-10-2022 (in French)Recognitions · licences · registrations
Food safety, FASFC
1 siteDourunit number 2.223.904.647
Sites & property
Location
Cannot be placed on the map
This address was not found in the Belgian address register (BOSA BEST).
Av. des Nouvelles Technologies 717080 FrameriesBuildings and parcels at the addresses
Ground area
1,450 m²
Building footprint
998 m²
Building volume
6,530 m³
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 53020E0011/00A002 | Wallonia | 1,450 m² | 1 · 998 m² | 8.0 m · 2 |