TONIC
ActiveSummary
TONIC has been active since 1993 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €326,021 and a net result of €19,457. Equity has been stable since 2018 (±1.6% per year). Its solvency ranks better than 53% of 39,275 sector peers (NACE 70, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Overview
Overview
Official details
Source: KBO- Status
- Active since 17-11-1993 Normal situation
- Activity
- Business and other management consultancy NACE 70200
- Establishment unit
- 2.064.878.689 2480 Dessel, since 29-12-1993
- Financial year end
- 31 December
- Peppol
- Reachable since 12-11-2025
Board and ownership
Board
- HELSEN Martine Joseph Germaine MarieDirector · since 13-10-2008
- SMET Luc Maria Hugo CorneelDirector · since 13-10-2008
- SMET Nicolas Hilde Jean-FrançoisDirector · since 01-10-2013
Financial position
- Bankruptcy probabilitywithin 12 months
- < 0.1%
Annual accounts 2025
- Gross margin
- €83,757
- ▲ 14.4%
- Turnover
- ≈ €170,000
- estimated
- Profit
- €19,457
- ▲ 17.7%
- Equity
- €326,021
- ▲ 6.3%
- Total assets
- €556,534
- ▲ 0.1%
- 2025 accounts filed 82 days after the deadline
Score breakdownraises riskLast filed accounts filed 82 days late; 1 of the last 3 accounts latelowers riskLiquidity: current ratio 3.46, cash €105,276Size: total assets €556,534Founded in 1993Show the evidence
Checked score
Score 2025
94
/ 100
Excellent
Probability in this band: under 0.55%
Financially stronger than 52% of micro companies in head offices and management consultancy (NACE 70)
Financial strength · tick: 2024
Strong
Solvency
84+4
equity 58.6% of total assets
Liquidity
74+1
short-term debt 9.8% · cash 18.9%
Profitability
73+1
return on assets 3.5%
Bankruptcy probability within 12 months
< 0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Last 24 months
12-2024: 0.1%
01-2025: 0.1%● unchanged vs 12-2024
02-2025: 0.1%● unchanged vs 01-2025
03-2025: 0.1%● unchanged vs 02-2025
04-2025: 0.1%● unchanged vs 03-2025
05-2025: 0.1%● unchanged vs 04-2025highest value
06-2025: 0.1%● unchanged vs 05-2025
07-2025: < 0.1%▼ -0.1 percentage points vs 06-2025
08-2025: < 0.1%● unchanged vs 07-2025
09-2025: < 0.1%● unchanged vs 08-2025
10-2025: < 0.1%● unchanged vs 09-2025
11-2025: < 0.1%● unchanged vs 10-2025
12-2025: < 0.1%● unchanged vs 11-2025
01-2026: < 0.1%● unchanged vs 12-2025
02-2026: < 0.1%● unchanged vs 01-2026lowest value
03-2026: < 0.1%● unchanged vs 02-2026
04-2026: < 0.1%● unchanged vs 03-2026
05-2026: < 0.1%● unchanged vs 04-2026
06-2026: < 0.1%● unchanged vs 05-2026
07-2026: < 0.1%● unchanged vs 06-2026
08-2026: < 0.1%● unchanged vs 07-2026
09-2026: 0.1%▲ +0.1 percentage points vs 08-2026
10-2026: < 0.1%▼ -0.1 percentage points vs 09-2026
11-2026: < 0.1%● unchanged vs 10-2026
Credit of up to €30,000 on 30-day terms is acceptable
Liquidity is ample, with a current ratio of 3.46 (3.84 in 2024), above the usual 1.5. Short-term debt is 9.8% and cash 18.9% of total assets. 41.4% of the assets are financed with debt and provisions.
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 70, micro). It does better than 54% of them on solvency, 66% on liquidity, 37% on profitability and 53% on growth.
The bankruptcy probability was computed on 03-11-2026 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
Show the recommended maximum and see how the verdict changes with amount, term and advance.
The scores and ratios are Checked's own calculations, not a credit decision.
Signals
Six signals.
lowers riskraises riskneutral
lowers risk · Growing equity
Reported equity is higher than in 2023 and did not fall compared with 2024. These amounts do not establish the cause of the change.
NBB · annual accounts 2025Equity per financial year
1819202122232425
2018 to 2025 · latest year €326,021
neutral · A punctual record breaks
This company filed 9 consecutive financial years on time. The year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 21-10-2026, 82 days late. Weigh it accordingly: of the companies that move to filing 1 to 90 days late, 1.41% are now bankrupt, dissolved or in another special legal status, below the 1.66% of all filers. It is a change in behaviour, not evidence of elevated risk.
NBB · 10 filingsDeviation from the deadline
2025
82 days late
2024
38 days early
2023
20 days early
2022
24 days early
2021
34 days early
2020
19 days early
2019
36 days early
← 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 13 days before the deadline. In the sector (NACE 70), the median for financial year 2024 was 9 days before the deadline, and 32% of those companies filed late.
Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 7 July (4 of the last 5 accounts filed within 30 days either side of that date).
Companies Code · seven monthsWhere today falls in the filing period
04-11-2026 today31-12-2026 year end31-07-2027 deadline
Financials
Financials · financial year 2025, micro format
2025 annual accounts filed 82 days after the deadline Filed on 21 October 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00567052.
Annual accounts 2025 filed on 21-10-2026 at the NBB all 31 filings
Turnover
≈ €170,000
Estimated: probably between €130,000 and €220,000
Total assets
€556,534▲ 0.1%
2024 · €555,736
Net result
€19,457▲ 17.7%
2024 · €16,532
Working capital
€134,482▲ 16.1%
2024 · €115,883
Multi-year overview
2018 to 2025, 8 financial yearsOperating result
€40,835
▲ 45.2%
2025
20182025
Net result
€19,457
▲ 17.7%
2025
middle half of the sector
20182025
Equity
€326,021
▲ 6.3%
2025
highest quarter of the sector
20182025
Total assets
€556,534
▲ 0.1%
2025
highest quarter of the sector
20182025
Debt
€189,861
▼ 6.4%
2025
20182025
Working capital
€134,482
▲ 16.1%
2025
highest quarter of the sector
20182025
Solvency
58.6%
▲ 3.4pp
2025
middle half of the sector
20182025
Current ratio
3.46
▼ 0.39
2025
middle half of the sector
20182025
Return on assets (ROA)
3.5%
▲ 0.5pp
2025
middle half of the sector
20182025
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line20182019202020212022202320242025
Operating result-€22,604-€48,379€15,439▼ 68.1%-€47,334-€20,235▲ 57.3%-€25,027▼ 23.7%€28,116€40,835▲ 45.2%
Net result€81,960-€38,857▼ 52.6%€115,870above the sector's middle half▲ 198%-€48,753below the sector's middle half-€18,989below the sector's middle half▲ 61.1%-€23,465below the sector's middle half▼ 23.6%€16,532within the sector's middle half€19,457within the sector's middle half▲ 17.7%
Equity€274,513-€265,369▼ 3.3%€381,239within the sector's middle half▲ 43.7%€332,487within the sector's middle half▼ 12.8%€313,498within the sector's middle half▼ 5.7%€290,033above the sector's middle half▼ 7.5%€306,564above the sector's middle half▲ 5.7%€326,021above the sector's middle half▲ 6.3%
Total assets€470,938-€652,676▲ 38.6%€822,000within the sector's middle half▲ 25.9%€731,231within the sector's middle half▼ 11.0%€630,612within the sector's middle half▼ 13.8%€582,470above the sector's middle half▼ 7.6%€555,736above the sector's middle half▼ 4.6%€556,534above the sector's middle half▲ 0.1%
Debt€109,158-€307,381▲ 182%€358,412▲ 16.6%€322,839▼ 9.9%€247,778▼ 23.3%€229,720▼ 7.3%€202,855▼ 11.7%€189,861▼ 6.4%
Working capital€225,203-€81,469▼ 63.8%€195,398within the sector's middle half▲ 140%€140,827within the sector's middle half▼ 27.9%€133,412within the sector's middle half▼ 5.3%€116,494within the sector's middle half▼ 12.7%€115,883within the sector's middle half▼ 0.5%€134,482above the sector's middle half▲ 16.1%
Solvency58.3%-40.7%▼ 17.6pp46.4%within the sector's middle half▲ 5.7pp45.5%within the sector's middle half▼ 0.9pp49.7%within the sector's middle half▲ 4.2pp49.8%within the sector's middle half▲ 0.1pp55.2%within the sector's middle half▲ 5.4pp58.6%within the sector's middle half▲ 3.4pp
Current ratio9.33-1.45▼ 7.883.45within the sector's middle half▲ 1.992.67within the sector's middle half▼ 0.774.86above the sector's middle half▲ 2.193.76within the sector's middle half▼ 1.103.84within the sector's middle half▲ 0.083.46within the sector's middle half▼ 0.39
Return on assets (ROA)17.4%-6.0%▼ 11.5pp14.1%above the sector's middle half▲ 8.1pp-6.7%below the sector's middle half▼ 20.8pp-3.0%below the sector's middle half▲ 3.7pp-4.0%below the sector's middle half▼ 1.0pp3.0%within the sector's middle half▲ 7.0pp3.5%within the sector's middle half▲ 0.5pp
above
within
below
The sector band is the middle half of the companies in Activities of head offices; management consultancy activities (NACE 70). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2025 is 45% higher than in 2024 and the highest since 2021. It is the second rise in a row, after the fall in 2023.
Turnover and EBIT margin are not published. The abbreviated or micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €556,534
Fixed assets
€367,284 ▼ 8.0%
Current assets
€189,249 ▲ 20.8%
Equity and liabilities €556,534
Equity
€326,021 ▲ 6.3%
Provisions
€40,651 ▼ 12.2%
Debt
€189,861 ▼ 6.4%
Debt's share of the balance-sheet total falls from 36.5% to 34.1%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€72,643▲
2024 · €68,341
Cash flow
€51,266▼
2024 · €56,756
Debt to equity
0.58▼
2024 · 0.66
ROE
6.0%▲
2024 · 5.4%
Interest coverage
24.69▲
2024 · 18.80
Debt ≤ 1 year
€54,767▲
2024 · €40,760
Debt > 1 year
€135,021▼
2024 · €161,439
Income taxes
€24,101▼
2024 · €24,510
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Securities and guarantees
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Mortgages, amount registered | - | - | €25,000 | €25,000 | €25,000 |
| Mortgage mandates | - | - | €161,000 | €161,000 | €161,000 |
| Carrying value of the mortgaged assets | - | - | €199,100 | €177,157 | €171,727 |
| Pledge on the business | - | - | €100,000 | - | - |
| Mandates to pledge the business | - | - | - | €100,000 | €100,000 |
Source: notes to the 2021 to 2025 annual accounts (statement of debts and off-balance-sheet rights and commitments)
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | €2,727 | - | €4,346 | €15,514 | - |
| Financial fixed assets | - | €35 | - | - | - |
| Depreciation and write-downs of the year | €43,287 | €43,519 | €43,201 | €40,225 | €31,808 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €16,111 | €15,379 | €41,056 | €43,287 | €43,519 | €43,201 | €40,225 | €31,808 | ▼ 20.9% |
| Other operating charges640/8 | - | - | - | €26,958 | €4,229 | €6,199 | €4,851 | €11,114 | ▲ 129% |
| Gross operating margin9900 | -€4,251 | €65,827 | €59,265 | €22,911 | €27,513 | €24,373 | €73,192 | €83,757 | ▲ 14.4% |
| Operating profit (loss)9901 | -€22,604 | €48,379 | €15,439 | -€47,334 | -€20,235 | -€25,027 | €28,116 | €40,835 | ▲ 45.2% |
| Financial income75/76B | - | - | - | €11,599 | €39 | - | €159 | - | - |
| Recurring financial income75 | €203 | €248 | €198 | €160 | €39 | - | €69 | - | - |
| Non-recurring financial income76B | - | - | - | €11,439 | - | - | €91 | - | - |
| Financial charges65/66B | - | - | - | €4,907 | €3,766 | €3,621 | €3,635 | €2,942 | ▼ 19.1% |
| Recurring financial charges65 | €2,315 | €874 | €2,155 | €4,907 | €3,766 | €3,621 | €3,635 | €2,942 | ▼ 19.1% |
| Profit (loss) for the period before taxes9903 | €83,943 | €48,484 | €128,256 | -€40,641 | -€23,962 | -€28,648 | €24,640 | €37,892 | ▲ 53.8% |
| Transfer from deferred taxes780 | - | - | - | €6,443 | €6,569 | €6,619 | €16,401 | €5,666 | ▼ 65.5% |
| Income taxes67/77 | €3,340 | €16,970 | €9,963 | €14,555 | €1,596 | €1,436 | €24,510 | €24,101 | ▼ 1.7% |
| Profit (loss) for the period9904 | €81,960 | €38,857 | €115,870 | -€48,753 | -€18,989 | -€23,465 | €16,532 | €19,457 | ▲ 17.7% |
| Transfer from tax-exempt reserves789 | - | - | - | €19,330 | €19,707 | €19,856 | €49,203 | €16,998 | ▼ 65.5% |
| Profit (loss) for the period to be appropriated9905 | €84,676 | €53,542 | €24,803 | -€29,423 | €718 | -€3,609 | €65,735 | €36,455 | ▼ 44.5% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €470,938 | €652,676 | €822,000 | €731,231 | €630,612 | €582,470 | €555,736 | €556,534 | ▲ 0.1% |
| Fixed assets21/28 | €218,702 | €391,171 | €546,715 | €506,155 | €462,670 | €423,816 | €399,092 | €367,284 | ▼ 8.0% |
| Tangible fixed assets22/27 | €218,702 | €391,171 | €546,715 | €506,155 | €462,635 | €423,781 | €399,058 | €367,249 | ▼ 8.0% |
| Land and buildings22 | - | - | - | €413,953 | €390,938 | €372,588 | €368,259 | €352,226 | ▼ 4.4% |
| Plant, machinery and equipment23 | - | - | - | €92,202 | €71,697 | €51,193 | €30,799 | €15,024 | ▼ 51.2% |
| Financial fixed assets28 | - | - | - | - | €35 | €35 | €35 | €35 | = |
| Current assets29/58 | €252,236 | €261,504 | €275,285 | €225,076 | €167,942 | €158,654 | €156,643 | €189,249 | ▲ 20.8% |
| Amounts receivable after more than one year29 | - | - | - | €178,157 | €82,438 | €38,064 | - | - | - |
| Other amounts receivable291 | - | - | - | €178,157 | €82,438 | €38,064 | - | - | - |
| Amounts receivable within one year40/41 | €28,044 | €15,619 | €26,834 | €32,060 | €27,549 | €48,756 | €50,620 | €79,728 | ▲ 57.5% |
| Trade receivables40 | - | - | - | €17,171 | €24,604 | €46,614 | €50,620 | €79,728 | ▲ 57.5% |
| Other amounts receivable41 | - | - | - | €14,890 | €2,945 | €2,142 | - | - | - |
| Cash at bank and in hand54/58 | €15,961 | €28,826 | €32,337 | €11,679 | €54,524 | €68,226 | €101,486 | €105,276 | ▲ 3.7% |
| Deferred charges and accrued income490/1 | - | - | - | €3,180 | €3,430 | €3,607 | €4,537 | €4,245 | ▼ 6.4% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €470,938 | €652,676 | €822,000 | €731,231 | €630,612 | €582,470 | €555,736 | €556,534 | ▲ 0.1% |
| Equity10/15 | €274,513 | €265,369 | €381,239 | €332,487 | €313,498 | €290,033 | €306,564 | €326,021 | ▲ 6.3% |
| Contributions10/11 | €125,000 | €125,000 | - | €125,000 | €125,000 | €125,000 | €125,000 | €125,000 | = |
| Reserves13 | €183,163 | €168,478 | €259,545 | €240,216 | €220,509 | €200,653 | €151,450 | €134,452 | ▼ 11.2% |
| Non-distributable reserves130/1 | - | - | - | €12,500 | €12,500 | €12,500 | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €12,500 | €12,500 | €12,500 | - | - | - |
| Tax-exempt reserves132 | - | - | - | €227,716 | €208,009 | €188,153 | €138,950 | €121,952 | ▼ 12.2% |
| Distributable reserves133 | - | - | - | - | - | - | €12,500 | €12,500 | = |
| Profit (loss) carried forward14 | -€33,651 | -€28,109 | -€3,306 | -€32,729 | -€32,011 | -€35,620 | €30,114 | €66,569 | ▲ 121% |
| Provisions and deferred taxes16 | €87,268 | €79,925 | €82,348 | €75,905 | €69,336 | €62,718 | €46,317 | €40,651 | ▼ 12.2% |
| Deferred taxes168 | - | - | - | €75,905 | €69,336 | €62,718 | €46,317 | €40,651 | ▼ 12.2% |
| Amounts payable17/49 | €109,158 | €307,381 | €358,412 | €322,839 | €247,778 | €229,720 | €202,855 | €189,861 | ▼ 6.4% |
| Amounts payable after more than one year17 | €82,125 | €127,346 | €278,526 | €238,531 | €213,188 | €187,494 | €161,439 | €135,021 | ▼ 16.4% |
| Financial debts170/4 | - | - | - | €238,531 | €213,188 | €187,494 | €161,439 | €135,021 | ▼ 16.4% |
| Amounts payable within one year42/48 | €27,033 | €180,035 | €79,887 | €84,249 | €34,530 | €42,160 | €40,760 | €54,767 | ▲ 34.4% |
| Current portion of amounts payable after more than one year42 | - | - | - | €39,995 | €25,343 | €25,695 | €26,055 | €26,418 | ▲ 1.4% |
| Trade debts44 | €9,667 | €27,437 | €4,694 | €6,532 | €3,980 | €7,311 | €3,117 | €3,467 | ▲ 11.2% |
| Suppliers440/4 | - | - | - | €6,532 | €3,980 | €7,311 | €3,117 | €3,467 | ▲ 11.2% |
| Advances received on contracts in progress46 | - | - | - | €30,489 | - | - | - | - | - |
| Taxes, remuneration and social security45 | - | - | - | €5,484 | €3,472 | €7,420 | €9,854 | €23,147 | ▲ 135% |
| Taxes450/3 | - | - | - | €5,484 | €3,472 | €7,420 | €9,854 | €23,147 | ▲ 135% |
| Other amounts payable47/48 | - | - | - | €1,749 | €1,735 | €1,735 | €1,735 | €1,735 | = |
| Accrued charges and deferred income492/3 | - | - | - | €59 | €60 | €66 | €656 | €73 | ▼ 88.8% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €81,960 | €38,857 | €115,870 | -€48,753 | -€18,989 | -€23,465 | €16,532 | €19,457 | ▲ 17.7% |
| + Depreciation and write-downs630 | €16,111 | €15,379 | €41,056 | €43,287 | €43,519 | €43,201 | €40,225 | €31,808 | ▼ 20.9% |
| Operating cash flow (approximation) | €98,071 | €54,235 | €156,926 | -€5,466 | €24,531 | €19,735 | €56,756 | €51,266 | ▼ 9.7% |
| Investment in fixed assets (approximation) | - | -€187,848 | -€196,599 | -€2,727 | -€35 | -€4,346 | -€15,501 | €0 | - |
| Change in cash | - | €12,864 | €3,512 | -€20,659 | €42,846 | €13,702 | €33,260 | €3,790 | ▼ 88.6% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 14,766 companies had the same profile as TONIC has now. Two years later, 96.2% were still going and 0.2% had gone bankrupt.
- Small
- 20 years or older
- solvency 30% or more
- a profit under 5% of the balance sheet
96.2%
was still going
3.5%
stopped otherwise
0.2%
went bankrupt
Another 0.1% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of TONIC itself: < 0.1% 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 14,766 companies, not a prediction for TONIC. 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.
Latest 10 of 31 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 21-10-2026 | 2026-00567052 | |
| 31-12-2024 | micro format | 23-06-2025 | 2025-00182072 | |
| 31-12-2023 | micro format | 11-07-2024 | 2024-00239522 | |
| 31-12-2022 | abbreviated format | 07-07-2023 | 2023-00214448 | |
| 31-12-2021 | abbreviated format | 27-06-2022 | 2022-20103073 | |
| 31-12-2020 | abbreviated format | 12-07-2021 | 2021-34500141 | |
| 31-12-2019 | abbreviated format | 25-06-2020 | 2020-20700087 | |
| 31-12-2018 | micro format | 16-07-2019 | 2019-34100219 | |
| 31-12-2017 | micro format | 04-07-2018 | 2018-29500587 | |
| 31-12-2016 | micro format | 30-06-2017 | 2017-26000514 |
Board & ownership
Directors
Directors
4 directors, last change in 2024
HELSEN Martine Joseph Germaine Marie
Current
Director (not named in the articles) · since 13-10-2008 · term without a fixed end · listed in the 2025 annual accounts, filed on 21-10-2026
SMET Luc Maria Hugo Corneel
Current
Director (not named in the articles) · since 13-10-2008 · term without a fixed end · also on the board of 1 other company · listed in the 2025 annual accounts, filed on 21-10-2026
SMET Nicolas Hilde Jean-François
Current
Director (not named in the articles) · since 01-10-2013 · term without a fixed end · also on the board of 1 other company · listed in the 2025 annual accounts, filed on 21-10-2026
SMET Tom
Current
Director (not named in the articles) · since 01-10-2013 · term without a fixed end · also on the board of 1 other company · listed in the 2025 annual accounts, filed on 21-10-2026
Signing authorityThe articles say who may bind the company, for example by signing a contract.
Each director alone
deed of 05-04-2024Owners and capital
Shareholders
2 ownersOwners 2
- Sourceaccounts NORMAN 2025Equity €144,273 Profit of €153,262 in 2025 (profit of €134,608 in 2024)25.56%
- Sourceaccounts PYXIS 2025Equity €155,794 Profit of €118,851 in 2025 (profit of €105,219 in 2024)25.56%
Capital transactions
Capital over time
- 05-04-2024 Converted to unavailable equity
Mandate history
4 people, 4 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| HELSEN Martine Joseph Germaine Marie |
|
| SMET Luc Maria Hugo Corneel |
|
| SMET Nicolas Hilde Jean-François |
|
| SMET Tom |
|
Articles of association
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- “1, behalve wat wet of statuten aan algemene vergadering voorbehouden”
Articles of association, deed of 05-04-2024 (in Dutch)
Network & group
Board mandates elsewhere
1 board mandateBoard mandates of TONICTONIC sits on their board1
1 location
Connections & network
2 connected companiesThe connected companies are in the list below.
This 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
PLTC
via SMET Luc Maria Hugo Corneel · Director (not named in the articles)
→
Timeline
Acts, filings and financial milestones
Deadline for the 2026 accounts:
2026
21-10
micro format · 82 days late
2025
23-06
micro format · 38 days before the deadline
2024
31-12
Financial
Back to profitnet €16,532
The net result is €16,532, after 3 loss-making years.
11-07
micro format · 20 days before the deadline
05-04
Gazette deed
4 directors appointed, 4 directors resigningAppointments: SMET Luc Maria Hugo Corneel, HELSEN Martine Joseph Germaine Marie and 2 others · Resignations: SMET Luc Maria Hugo Corneel, HELSEN Martine Joseph Germaine Marie and 2 others · Amendment of the articles20 points ▸
Gazette deed
4 directors appointed, 4 directors resigning
Appointments: SMET Luc Maria Hugo Corneel, HELSEN Martine Joseph Germaine Marie and 2 others · Resignations: SMET Luc Maria Hugo Corneel, HELSEN Martine Joseph Germaine Marie and 2 others · Amendment of the articles20 points ▸
- General meeting, “buitengewone algemene vergadering van de aandeelhouders van de besloten vennootschap” (deed in Dutch)
- Amendment of the articles, mentioned 2 times in the deed
- Capital conversion, “statutair onbeschikbare eigen vermogensrekening/eigen vermogensrekening “niet-opgevraagde inbrengen”” (deed in Dutch)
- Reserve release, “opheffing statutair onbeschikbare eigen vermogensrekening en beschikbaar maken voor uitkering”, EUR (deed in Dutch)
- Share issue, 1800, “inbrengen” (deed in Dutch)
- Power of attorney, Jan Van Hemeldonck
- Director appointment, SMET Luc Maria Hugo Corneel (director (not named in the articles))
- Director appointment, HELSEN Martine Joseph Germaine Marie (director (not named in the articles))
- Director appointment, SMET Tom Dominique Herman (director (not named in the articles))
- Director appointment, SMET Nicolas Hilde Jean-François (director (not named in the articles))
- Director resignation, SMET Luc Maria Hugo Corneel
- Director resignation, HELSEN Martine Joseph Germaine Marie
- The act holds 8 more points.
2023
07-07
abbreviated format · 24 days before the deadline
2022
27-06
abbreviated format · 34 days before the deadline
2021
31-12
Financial
Weakest financial yearnet -€48,753
The net result drops to -€48,753, the lowest from 2018 to 2025. It recovers the following year.
12-07
abbreviated format · 19 days before the deadline
2020
31-12
Financial
Highest result from 2018 to 2025net €115,870 ▲198%
The net result of €115,870 is the highest of those years.
31-12
Financial
Liquidity more than doubledcurrent ratio 3.45
The current ratio rises from 1.45 to 3.45. Short-term debt falls from €180,035 to €79,887.
25-06
abbreviated format · 36 days before the deadline
Show earlier events
2019
16-07
micro format · 15 days before the deadline
2018
04-07
micro format · 27 days before the deadline
2017
30-06
micro format · 31 days before the deadline
1993
08-12
Gazette deed
Incorporation
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
TONIC in Dutch
Enterprise number
0451.408.306
Legal form
Private limited company
Status
Active, normale toestand
Founded
17-11-1993
Entity type
Legal entity
DurationMost companies exist for an unlimited period, until they are dissolved.
Unlimited
deed of 05-04-2024 (in Dutch)Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
“Vlaams Gewest”
deed of 05-04-2024 (in Dutch)Registered office and establishments
Registered office
Broekstraat 36, 2480 Dessel, Belgium
Establishment unit
TONIC BVBA, Broekstraat 36, 2480 Dessel since 29-12-1993 · unit number 2.064.878.68968201 Renting and operating of own or leased residential real estate, excluding social housing
Activities
NACEBEL 202570200
Business and other management consultancy main activity
Codes under NACEBEL 2008
70220
Business consulting main activity
Codes under NACEBEL 2003
74142
main activity
Invoicing and payment
VAT number
BE 0451.408.306
Financial year and general meeting
Accounts at the NBBFinancial year end
31-12
Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
Third Wednesday of June at 14:00
deed of 05-04-2024 (in Dutch)Sites & property
Location
Buildings and parcels at the address
Ground area
237 m²
Building footprint
237 m²
Building volume
1,307 m³
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 13006E1093/00B000 | Flanders | 237 m² | 1 · 237 m² | 8.4 m · 2 |