TOMOE
ActiveSummary
TOMOE has been active since 2015 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €252,923 and a net result of €305,088. Equity is growing by ~19.6% per year across the filed fiscal years. Its solvency ranks better than 34% of 37965 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 0.2% (very low).
Checked score
Score 2024
Axes · tick = 2023
Profitability100▲+8
Solvency64=
Growth70=
Track record100
Bankruptcy probability, 12 months
0.2%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €21,000 at 30 days acceptable
Liquidity tight (current ratio 1.09 against 1.08 in 2023; short-term debt: 43.7% and cash: 35.8% of total assets), and 61% of the assets are financed with debt.
Credit check for your own amount and term
Show the recommended maximum : and see how the verdict changes with amount, term and advance.
Signals
Three 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 →
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 25-06-2026, 36 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
36 d early
2024
52 d early
2023
32 d early
2022
34 d early
2021
57 d early
2020
44 d early
2019
74 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 47 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. Usually files around 25 June (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
29-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2024, micro schema
Turnover
€155,706▲ 3.4%
2021 · €150,607
EBIT margin
19.0%=
2021 · 19.0%
Net result
€305,088▲ 281%
2023 · €80,104
Working capital
€24,147▲ 129%
2023 · €10,556
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
Line20202021202220232024
Turnover€136,665€150,607▲ 10.2%€155,706▲ 3.4%
Operating result€28,993▲ 105%€28,547▼ 1.5%€29,511▲ 3.4%€51,129▲ 73.3%€68,190▲ 33.4%
Net result€29,776within the sector's middle half▲ 311%€14,728within the sector's middle half▼ 50.5%€28,611within the sector's middle half▲ 94.3%€80,104above the sector's middle half▲ 180%€305,088above the sector's middle half▲ 281%
EBIT margin21.2%19.0%▼ 2.3pp19.0%=
Equity€104,392within the sector's middle half▲ 39.9%€119,120within the sector's middle half▲ 14.1%€147,731within the sector's middle half▲ 24.0%€167,835within the sector's middle half▲ 13.6%€252,923above the sector's middle half▲ 50.7%
Total assets€394,374within the sector's middle half▲ 4.7%€424,131within the sector's middle half▲ 7.5%€405,397within the sector's middle half▼ 4.4%€428,265within the sector's middle half▲ 5.6%€649,233above the sector's middle half▲ 51.6%
Debt€289,982▼ 4.0%€305,011▲ 5.2%€257,666▼ 15.5%€260,430▲ 1.1%€396,310▲ 52.2%
Working capital€48,327within the sector's middle half▼ 9.0%€7,777within the sector's middle half▼ 83.9%€6,456within the sector's middle half▼ 17.0%€10,556within the sector's middle half▲ 63.5%€24,147within the sector's middle half▲ 129%
Solvency26.5%within the sector's middle half▲ 6.7pp28.1%within the sector's middle half▲ 1.6pp36.4%within the sector's middle half▲ 8.4pp39.2%within the sector's middle half▲ 2.7pp39.0%within the sector's middle half▼ 0.2pp
Current ratio1.64within the sector's middle half▼ 0.251.07within the sector's middle half▼ 0.581.06within the sector's middle half=1.08within the sector's middle half▲ 0.021.09within the sector's middle half=
Return on assets (ROA)7.6%within the sector's middle half▲ 5.6pp3.5%within the sector's middle half▼ 4.1pp7.1%within the sector's middle half▲ 3.6pp18.7%within the sector's middle half▲ 11.6pp47.0%above the sector's middle half▲ 28.3pp
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.
Result per fiscal year
Operating resultNet result
After the dip in 2021 the operating result has climbed three years in a row; 2024 is 33% above 2023 and is the highest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €649,233
Fixed assets
€341,604 ▲ 16.4%
Current assets
€307,629 ▲ 128%
Equity and liabilities €649,233
Equity
€252,923 ▲ 50.7%
Debt
€396,310 ▲ 52.2%
Debt's share of the balance-sheet total rises from 60.8% to 61.0%. Equity and debt are higher.
Key figures and ratios
EBITDA
€94,594▲
2023 · €76,844
Cash flow
€331,492▲
2023 · €105,819
Debt to equity
1.57▲
2023 · 1.55
ROE
120.6%▲
2023 · 47.7%
Interest coverage
42.74▲
2023 · 22.43
Debt ≤ 1 year
€283,482▲
2023 · €124,338
Debt > 1 year
€112,828▼
2023 · €134,899
Income taxes
€10,889▼
2023 · €17,599
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 17,811 companies that looked in July 2024 the way this one looks now, 0.3% went bankrupt within 24 months and 97% are still going.
- Small
- 10 to 20 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
0.3%
went bankrupt
3.2%
stopped otherwise
97%
still going
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 17,811 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 | €136,665 | €150,607 | €155,706 | - | - | - |
| Non-recurring operating income76A | - | €9,504 | - | - | - | - |
| Goods, raw materials, services and sundry goods60/61 | - | €135,128 | €157,370 | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €9,309 | €17,524 | €23,137 | €25,715 | €26,404 | ▲ 2.7% |
| Other operating charges640/8 | - | €13,194 | €3,998 | €3,326 | €9,029 | ▲ 171% |
| Gross operating margin9900 | €41,308 | €59,266 | €56,646 | €80,170 | €103,623 | ▲ 29.3% |
| Operating profit (loss)9901 | €28,993 | €28,547 | €29,511 | €51,129 | €68,190 | ▲ 33.4% |
| Financial income75/76B | - | €0 | €10,244 | €50,000 | €250,000 | ▲ 400% |
| Recurring financial income75 | €12,878 | €0 | €10,244 | €50,000 | €250,000 | ▲ 400% |
| Financial charges65/66B | - | €3,669 | €3,143 | €3,426 | €2,213 | ▼ 35.4% |
| Recurring financial charges65 | €4,199 | €3,669 | €3,143 | €3,426 | €2,213 | ▼ 35.4% |
| Profit (loss) for the period before taxes9903 | €37,672 | €24,878 | €36,611 | €97,703 | €315,977 | ▲ 223% |
| Income taxes67/77 | €7,896 | €10,150 | €8,000 | €17,599 | €10,889 | ▼ 38.1% |
| Profit (loss) for the period9904 | €29,776 | €14,728 | €28,611 | €80,104 | €305,088 | ▲ 281% |
| Transfer from tax-exempt reserves789 | - | - | - | - | €58,940 | - |
| Transfer to tax-exempt reserves689 | - | - | - | €42,100 | - | - |
| Profit (loss) for the period to be appropriated9905 | €12,936 | €14,728 | €28,611 | €38,004 | €364,028 | ▲ 858% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €394,374 | €424,131 | €405,397 | €428,265 | €649,233 | ▲ 51.6% |
| Fixed assets21/28 | €270,834 | €299,280 | €297,918 | €293,371 | €341,604 | ▲ 16.4% |
| Tangible fixed assets22/27 | €195,489 | €223,935 | €222,573 | €218,026 | €266,259 | ▲ 22.1% |
| Land and buildings22 | - | €163,443 | €156,480 | €149,517 | €143,199 | ▼ 4.2% |
| Plant, machinery and equipment23 | - | €28,937 | €41,596 | €51,069 | €39,904 | ▼ 21.9% |
| Furniture and vehicles24 | - | €31,554 | €24,497 | €17,440 | €83,156 | ▲ 377% |
| Financial fixed assets28 | €75,345 | €75,345 | €75,345 | €75,345 | €75,345 | = |
| Current assets29/58 | €123,540 | €124,851 | €107,478 | €134,894 | €307,629 | ▲ 128% |
| Amounts receivable after more than one year29 | - | €53,703 | €44,932 | €36,038 | €27,021 | ▼ 25.0% |
| Other amounts receivable291 | - | €53,703 | €44,932 | €36,038 | €27,021 | ▼ 25.0% |
| Amounts receivable within one year40/41 | €34,742 | €37,521 | €32,485 | €33,338 | €37,560 | ▲ 12.7% |
| Trade receivables40 | - | €9,999 | €2,530 | €5,886 | €8,420 | ▲ 43.1% |
| Other amounts receivable41 | - | €27,523 | €29,954 | €27,452 | €29,140 | ▲ 6.1% |
| Cash at bank and in hand54/58 | €13,968 | €29,254 | €27,044 | €54,812 | €232,259 | ▲ 324% |
| Deferred charges and accrued income490/1 | - | €4,373 | €3,018 | €10,706 | €10,789 | ▲ 0.8% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €394,374 | €424,131 | €405,397 | €428,265 | €649,233 | ▲ 51.6% |
| Equity10/15 | €104,392 | €119,120 | €147,731 | €167,835 | €252,923 | ▲ 50.7% |
| Contributions10/11 | €25,000 | €25,000 | €25,000 | €25,000 | €25,000 | = |
| Capital10 | - | €25,000 | €25,000 | - | - | - |
| Issued capital100 | - | €25,000 | €25,000 | - | - | - |
| Reserves13 | €79,340 | €93,340 | €122,340 | €141,440 | €227,500 | ▲ 60.8% |
| Non-distributable reserves130/1 | - | €2,500 | €2,500 | - | - | - |
| Legal reserve130 | - | €2,500 | €2,500 | - | - | - |
| Tax-exempt reserves132 | - | €16,840 | €16,840 | €58,940 | - | - |
| Distributable reserves133 | - | €74,000 | €103,000 | €82,500 | €227,500 | ▲ 176% |
| Profit (loss) carried forward14 | €52 | €780 | €391 | €1,395 | €423 | ▼ 69.7% |
| Amounts payable17/49 | €289,982 | €305,011 | €257,666 | €260,430 | €396,310 | ▲ 52.2% |
| Amounts payable after more than one year17 | €214,173 | €185,567 | €156,644 | €134,899 | €112,828 | ▼ 16.4% |
| Financial debts170/4 | - | €185,567 | €156,644 | €134,899 | €112,828 | ▼ 16.4% |
| Amounts payable within one year42/48 | €75,212 | €117,074 | €101,022 | €124,338 | €283,482 | ▲ 128% |
| Current portion of amounts payable after more than one year42 | - | €30,351 | €30,694 | €23,543 | €23,896 | ▲ 1.5% |
| Trade debts44 | €9,720 | €8,566 | €7,452 | €229 | €14,592 | ▲ 6,272% |
| Suppliers440/4 | - | €8,566 | €7,452 | €229 | €14,592 | ▲ 6,272% |
| Taxes, remuneration and social security45 | - | €11,170 | €10,063 | €100,566 | €9,564 | ▼ 90.5% |
| Taxes450/3 | - | €10,146 | €9,023 | €8,563 | €9,564 | ▲ 11.7% |
| Remuneration and social security454/9 | - | €1,024 | €1,040 | €92,003 | - | - |
| Other amounts payable47/48 | - | €66,987 | €52,813 | - | €235,430 | - |
| Accrued charges and deferred income492/3 | - | €2,370 | €0 | €1,193 | - | - |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €29,776 | €14,728 | €28,611 | €80,104 | €305,088 | ▲ 281% |
| + Depreciation and write-downs630 | €9,309 | €17,524 | €23,137 | €25,715 | €26,404 | ▲ 2.7% |
| Operating cash flow (approximation) | €39,085 | €32,252 | €51,748 | €105,819 | €331,492 | ▲ 213% |
| Investment in fixed assets (approximation) | - | -€45,970 | -€21,776 | -€21,168 | -€74,637 | ▼ 253% |
| Change in cash | - | €15,286 | -€2,210 | €27,768 | €177,447 | ▲ 539% |
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
07-09
State Gazette act
Capital & shares · RestructuringCapital · Asset distribution · Real estate16 facts ▸
State Gazette act
Capital & shares · Restructuring
Capital · Asset distribution · Real estate16 facts ▸
- Capital, €25.000
- Capital, €118.323,79
- Asset distribution, 01-01-2026
- Real estate, moitié d'un bien situé en France
- Capital decrease, €118.323,79
- Other statement, fiscal neutrality declaration
- Share issue, 58800, EUR
- Other statement, real estate transfers, publication in the mortgage registers
- Other statement, fiscal constations, entirely and exclusively by shares issued by the beneficiary company
- General meeting, assemblée générale des actionnaires, séance extraordinaire
- Board composition, MERCHIERS Muriel Véronique Jane (président du bureau)
- Shareholding, 250, 100
- +4 further facts in this act
23-07
State Gazette act
RestructuringPermanent representatives: Mardin HARDY and Muriel MERCHIERS · Demerger · Share issue18 facts ▸
State Gazette act
Restructuring
Permanent representatives: Mardin HARDY and Muriel MERCHIERS · Demerger · Share issue18 facts ▸
- Demerger, scission partielle d'une branche d'activité vers société bénéficiaire existante, immeuble de villégiature sis dans les Vosges (France) détenu à 50% par chacune
- Demerger, scission partielle d'une branche d'activité vers société bénéficiaire existante, immeuble de villégiature sis dans les Vosges (France) détenu à 50% par chacune
- Demerger, 04-03-2026
- Other statement, ensemble activités IMMOGEM non soumis à TVA, évite assujettissement mixte de PB et TOMOE, PB et TOMOE: prise de participations et management; IMMOGEM: détention…
- Other statement, neutralité fiscale des scissions, articles 115 bis, 117 et 120 du Code des droits d'enregistrement et articles 211 et 212 du CIR 92
- Other statement, transformation préalable des actions, préalablement aux présentes scissions
- Share issue, 117600, rémunération de l'apport de l'activité immobilière (villégiature)
- Other statement, modalités de remise des actions, lors des 2 actes notariés de scission des SRL PB et TOMOE
- Other statement, droit de participer aux bénéfices, 01-01-2026
- Accounting effect, 01-01-2026
- Other statement, droits spéciaux et titres autres que les actions, aucun
- Other statement, 4000, rapports scission et apport en nature
- +6 further facts in this act
25-06
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
09-06
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Highest result since 2018net €305,088 ▲281%
Operating result €68,190, net result €305,088, both a record.
31-12
Financial
Equity above €200,000Eq €252,923 ▲50.7%
7 profitable years in a row build equity to €252,923.
29-06
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial
Equity above €150,000Eq €167,835 ▲13.6%
6 profitable years in a row build equity to €167,835.
27-06
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
04-06
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
17-06
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
31-12
Financial
Equity above €100,000Eq €104,392 ▲39.9%
3 profitable years in a row build equity to €104,392.
Show earlier events
18-05
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2019
31-12
Financial
Liquidity triplescurrent ratio 1.89
Current ratio from 0.71 to 1.89.
28-05
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
22-05
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
30-06
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
2 of 5 acts read
About the unread acts
Of the 5 Belgian State Gazette acts we know for this company, 2 have been read. The other 3 have not 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 2. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Liège · 1 establishment unit since 2015
Ground area
4,427 m²
Building footprint
1,614 m²
Volume, LiDAR
15,453 m³
Parcel 62818E1021/00A000, Wallonia · tallest building 14.1 m, ±4 floors. Linked by address, not a title deed.
4
companies at this address
See who is registered here
1 establishment unit
TOMOE SPRL
since 20152.244.926.329
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62818E1021/00A000 | Wallonia | 4,427 m² | 1 · 1,614 m² | 14.1 m · 4 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.
Articles of association
Purpose
A) la gestion commerciale, administrative et/ou financière, soit de dossiers soit d'un ou de plusieurs départements d'une autre société concernant ou non le même domaine…
Full purpose (6 activities)
- A) la gestion commerciale, administrative et/ou financière, soit de dossiers soit d'un ou de plusieurs départements d'une autre société concernant ou non le même domaine d'activités;
- B) la gestion de patrimoine, la gestion immobilière, financière, commerciale et administrative;
- C) le management et la formation de personnel, l'assistance technique, commerciale et financière, promotion et l'organisation;
- D) toute opération se rapportant directement ou indirectement à l'exploitation d'un bureau d'organisation, de conseil et de réalisations en matières techniques, scientifiques, commerciales, financières, immobilières ou administrative au sens général vis-a-vis de toute personne intéressée. Elle peut réaliser toute opération généralement quelconque, commerciale, industrielle, financière, mobilière et immobilière, ayant un rapport direct ou indirect avec son objet social ou de nature à en favoriser la réalisation et le développement.
- E) agir comme expert ou conseil en organisation et gestion:
- F) organiser, gérer, sous-traiter n'importe quel séminaire, mission ou formation ayant trait à son objet.
Other statement
One provision in the deed
Statutes amendment
One provision in the deed
Power of attorney
2 provisions in the deed
Name clause
One provision in the deed
Legal form clause
Société à scinder, société à responsabilité limitée
Registered office clause
Boulevard Fosse-Crahay, 250/32 à 4000 LIEGE
Structure & network
Owners and holdings
2 holdingsOwners 0
The accounts to 31-12-2023 list no shareholders, and no other source names one.
Holdings 2
-
50%
-
share not stated
According to the 2023 annual accounts of TOMOE 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.
Acquisitions and mergers
1 transactionSplit off to:IMMOGEM
Capital and shareholders
Shareholders according to the acts
Stated in the act
act of 07-09-2026 ↗
- MERCHIERS Muriel Véronique Jane 250 shares · 100%
The Belgian State Gazette names shareholders only when an act mentions them; the share register itself is not published.
Capital over the years
- 07-09-2026 Capital reduction of 118,323.79 EUR
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Of 82,646 companies in sector 70200 we hold annual accounts for 52,627. 38,900 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
Founded14-08-2015
Fiscal year end31-12
Activities, NACEBEL 2025
70200Business and other management consultancy
64210Activities of holding companies
E-invoicing
Reachable via Peppol
Peppol ID
0208:0635557559
Also
9925:BE0635557559
Registered
17-10-2025
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.