Summary
Conclusion
the dossier summarised in one paragraphThe computed 12-month bankruptcy probability of Computer Management and Services is 0.1% (very low). The 2024 annual accounts show equity of €4.30M and a net result of €1.80M. Equity is growing by ~35.4% per year across the filed fiscal years. Its solvency ranks better than 66% of 561 sector peers (fiscal year 2024). The company has been active since 1984 and the Belgian State Gazette contains no insolvency or warning signals.
Based on the State Gazette, CBE and 7 annual accounts.
Signals
2 signals · with evidenceConsistently profitable
Positive net result in the two most recent financial years (2023 and 2024).
View the result trend Growing equity
Equity grew over 2022-2024. Profits are largely retained rather than distributed.
View the equity trend Signals are derived from the filed annual accounts and the sector comparison. No composite score: each signal is separately verifiable at the source.
Filing behaviour
From the deposit records, complete market-wideDeadline passed, not yet counted as missing
The deadline for the year that closed on 31-12-2025 passed on 31-07-2026, 15 days ago. Our copy of the deposit register trails the National Bank (measured: median 14 days, p99 45 days), so we only call this filing missing from 45 days past the deadline.
Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 10-07-2025, 21 days ahead of the deadline. This speaks to administrative punctuality and says nothing about the financial position.
How we compute the deadline
The year end is derived from 10 filed financial years, each closing on 31-12. The statutory deadline is seven months after the close of the financial year (art. 3:10 par. 1 CAC, art. 3:47 par. 7 for ASBL and foundations). Applied to the financial year that closed on 31-12-2024, that is 31-07-2025.
Deadline per financial year
| Year closed | Due by | Filed | Variance | Reference |
|---|---|---|---|---|
| 31-12-2025 | 31-07-2026 | nothing on record | not filed | - |
| 31-12-2024 | 31-07-2025 | 10-07-2025 | 21 d early | 2025-00267118 |
| 31-12-2023 | 31-07-2024 | 04-07-2024 | 27 d early | 2024-00227430 |
| 31-12-2022 | 31-07-2023 | 30-06-2023 | 31 d early | 2023-00212126 |
| 31-12-2021 | 31-07-2022 | 01-07-2022 | 30 d early | 2022-20135490 |
| 31-12-2020 | 31-07-2021 | 29-06-2021 | 32 d early | 2021-27300168 |
| 31-12-2019 | 31-07-2020 | 01-07-2020 | 30 d early | 2020-25400436 |
| 31-12-2018 | 31-07-2019 | 18-07-2019 | 13 d early | 2019-34600534 |
| 31-12-2017 | 31-07-2018 | 06-07-2018 | 25 d early | 2018-30700314 |
| 31-12-2016 | 31-07-2017 | 25-07-2017 | 6 d early | 2017-38100318 |
| 31-12-2015 | 31-07-2016 | 18-07-2016 | 13 d early | 2016-33400230 |
Source: the National Bank's deposit records. Those records are complete, including for years whose figures we have not read yet. Filing late covers nearly half the market and is therefore not scored; only not filing, being more than 90 days late and breaking a punctual record carry weight.
Trust signals
2 signalsLong-established
Founded in 1984, 41 years in business.
No legal incidents
No bankruptcy, reorganisation or interim measure in the Belgisch Staatsblad, and the KBO register records a normal legal situation.
Administrative Flags
No strikeouts found in the KBO publications we processed. That series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
Bankruptcy probability (12 mo)
Checked model v1 · free for everyone0.1%
Very low
0%0,5%1,5%4%10%≥25%
Lower-failure-rate sector
−Long track record
−Multiple establishment units
+
Statistical estimate based on public sources, not credit advice nor a finding of fact. How do we compute this?
Financials
Turnover€4.52M+0.3%
EBIT margin21.2%+10.1pp
Net result€1.80M+17.1%
Working capital€4.49M+71.9%
Annual accounts & ratios
Source: NBB · 2024Annual accounts filed on 10-07-2025 with the NBB · fiscal year 2024 · verkort
Trajectory (indicative)
Projection over 3 fiscal years from the filed annual accounts, not a forecast, the extended trend.
growing
Equity: growth of ~35.4%/year over 7 fiscal years, indicative, assuming unchanged policy.
Solid line = filed figures · dashed = extended trend · area = indicative range.
How do we compute this?
The trend is a robust median of all pairwise slopes between fiscal years (Theil-Sen), so a single odd year cannot hijack the line. For strictly positive series we also fit a log variant (compound annual growth) and keep whichever describes the figures best.
The area around the projection is 1.8 × the median absolute deviation from the trend, widening each year ahead (×1 / ×1.6 / ×2.2), with a minimum of 8% of the last value. It is an indicative range, not a statistical confidence interval.
A series whose deviations exceed 35% of its level is too volatile: we then deliberately show no projection. Every projection assumes unchanged policy and is blind to non-public information (order book, contracts, funding rounds).
Sector comparison
Fiscal year 2024 · NACE 62, Computer programming & consultancy · compared within the same schema type (abbreviated schema)
| Metric | This company | Sector median | Position in the sector |
|---|---|---|---|
| Solvency | 54.5% | 34.8% | |
| Net result | €1.80M | €15k | |
| Equity | €4.30M | €79k | |
| Gross operating margin | €4.12M | €81k | |
| Staff costs | €999k | €297k |
Median and position computed from NBB annual accounts filed by sector peers; own figures from the latest filed accounts.
Sector position over time
Percentile per fiscal year versus peers that filed figures, computed year by year (a year without enough peers is absent).
P66
Stable position over 2020-2024
· n=143-561
P95
Stable position over 2020-2024
· n=143-561
P95
Stable position over 2020-2024
· n=143-561
P95
Stable position over 2020-2024
· n=143-560
Describes the position versus peers, not a forecast.
€4.52M
+0.3%
18-24
€1.66M
-18.5%
18-24
€1.80M
+17.1%
18-24
€1.83M
+17.1%
18-24
€7.89M
+30.7%
18-24
€4.30M
+71.8%
18-24
€4.49M
+71.9%
18-24
11
-14.5%
18-24
€999k
-16.5%
18-24
€555k
-6.2%
18-24
€2.20M
+1171.7%
18-24
€3.59M
+1.6%
18-24
€3.19M
-0.8%
18-24
2.41
+32.8%
18-24
2.41
+32.8%
18-24
54.5%
+31.4%
18-24
0.83
-40.9%
18-24
41.8%
-31.8%
18-24
22.8%
-10.4%
18-24
22.4%
+96.6%
18-24
24.0%
+71.0%
18-24
63.33
-73.2%
18-24
Figures by fiscal year
| Fiscal year | 2024 |
|---|---|
| Deposit | verkort |
| Revenue | - |
| EBITDA | €1.66M |
| Net profit | €1.80M |
| Cash flow | €1.83M |
| Staff costs | €999k |
| Income taxes | €555k |
| Dividends | - |
| Total assets | €7.89M |
| Equity | €4.30M |
| Debt | €3.59M |
| of which ≤ 1y | €3.19M |
| of which > 1y | - |
| Working capital | €4.49M |
| Employees (FTE) | 10.6 |
Ratios (computed)
| 2024 | |
|---|---|
| Current ratio | 2.41 |
| Quick ratio | 2.41 |
| Working capital ratio | 57.0% |
| Solvency | 54.5% |
| Debt / equity | 0.83 |
| Long-term debt ratio | - |
| Interest coverage | 63.33 |
| Gross margin | - |
| Net margin | - |
| ROA | 22.8% |
| ROE | 41.8% |
| EBITDA margin | - |
| Days sales outstanding | - |
| Days payable outstanding | - |
| Inventory turnover | - |
| Days inventory (DSI) | - |
Balance-sheet composition 2024
Full annual accounts
Filed balance sheet and income statement, exactly as deposited with the NBB.
| Line item | Code | 2024 |
|---|---|---|
| Balance sheet, Assets | ||
| TOTAL ASSETS | 20/58 | €7.89M |
| Fixed assets | 21/28 | €201k |
| Intangible fixed assets | 21 | €190k |
| Tangible fixed assets | 22/27 | €10k |
| Current assets | 29/58 | €7.69M |
| Stocks & contracts in progress | 3 | €943 |
| Amounts receivable within one year | 40/41 | €7.52M |
| Cash & bank | 54/58 | €29k |
| Balance sheet, Equity & liabilities | ||
| TOTAL EQUITY & LIABILITIES | 10/49 | €7.89M |
| Equity | 10/15 | €4.30M |
| Contributions / capital | 10/11 | €155k |
| Reserves | 13 | €39k |
| Accumulated profits (losses) | 14 | €4.11M |
| Amounts payable | 17/49 | €3.59M |
| Amounts payable within one year | 42/48 | €3.19M |
| Trade debts payable within one year | 44 | €1.84M |
| Income statement | ||
| Gross operating margin | 9900 | €4.12M |
| Operating result | 9901 | €1.63M |
| Financial income | 75 | €752k |
| Financial charges | 65 | €26k |
| Result before taxes | 9903 | €2.35M |
| Income taxes | 67/77 | €555k |
| Net result for the period | 9904 | €1.80M |
| Result to be appropriated | 9905 | €1.80M |
This table shows the latest fiscal year. 4 prior years, with figures and ratios, belong to a paid plan.
See plans →
Ratios computed by Checked.
Health barometer
FY 2024 · computed100
/ 100
Excellent
Computed from 5 of the 6 factors this model weighs. The rest cannot be derived from the filed figures, or need a prior year to compare against.
The full score breakdown, per-year score history and the indicative credit limit are in Kantoor S.
See plans →Computed by Checked from the NBB filing for FY 2024. Indicative, not credit advice.
Directors
Directors & mandates
24 directorsCurrent directors & mandates
-
EPIONEON CONSULTManaging directorState Gazette act 25127854 (09-10-2025)Current09-10-2025 → present
-
Libera ConsultingDirectorState Gazette act 25127854 (09-10-2025)Current09-10-2025 → present
-
Gacoms CommV.DirectorState Gazette act 25054637 (28-04-2025)Current28-04-2025 → present
Historic, not recently confirmed (12)
These mandates remain open in the register but have not been confirmed by a new act in over six years. They do not count as active directors.
-
RoCa Invest I BVLegal entityDirectorState Gazette act 20089191 (03-08-2020)Not recently confirmedlast confirmed in an act from 2020
2 events
- 03-08-2020 Appointed· Director
- 03-08-2020 Appointed· Dagelijks bestuurder
-
Dirk Van LerbergheVaste vertegenwoordiger bestuurder gedelegeerd bestuurderState Gazette act 20053613 (29-04-2020)Not recently confirmedlast confirmed in an act from 2020
3 events
- 29-04-2020 Appointed· Vaste vertegenwoordiger bestuurder gedelegeerd bestuurder
- 12-03-2019 Appointed· Representative
- 18-05-2011 Appointed· Dagelijks bestuur
-
Ad-Ministerie BVBALegal entityRepresentativeState Gazette act 19035835 (12-03-2019)Not recently confirmedlast confirmed in an act from 2019
-
Argo Law BCVBARepresentativeState Gazette act 19035835 (12-03-2019)Not recently confirmedlast confirmed in an act from 2019
-
Filip SoenenRepresentativeState Gazette act 19035835 (12-03-2019)Not recently confirmedlast confirmed in an act from 2019
-
Kimberley SucaetRepresentativeState Gazette act 19035835 (12-03-2019)Not recently confirmedlast confirmed in an act from 2019
-
ULTICO BVBALegal entityDirectorState Gazette act 15176427 (18-12-2015)Not recently confirmedlast confirmed in an act from 2015
-
ARRinco Management NVLegal entityDagelijks bestuurState Gazette act 11074719 (18-05-2011)Not recently confirmedlast confirmed in an act from 2011
-
Gerardus van JeverenManaging directorState Gazette act 11074719 (18-05-2011)Not recently confirmedlast confirmed in an act from 2011
-
Jan Peeters NVLegal entityDirectorState Gazette act 11074719 (18-05-2011)Not recently confirmedlast confirmed in an act from 2011
-
PATHIMO BVBALegal entityDagelijks bestuurState Gazette act 11074719 (18-05-2011)Not recently confirmedlast confirmed in an act from 2011
-
SB Software BVBALegal entityDagelijks bestuurState Gazette act 11074719 (18-05-2011)Not recently confirmedlast confirmed in an act from 2011
2 events
- 18-05-2011 Appointed· Dagelijks bestuur
- 18-05-2011 Resigned· Director
Permanent representatives (4)
These people represent a legal-person director (a management company, for instance). They hold no board mandate of their own and do not count as directors.
-
Franck FrayerVaste vertegenwoordigerState Gazette act 25127854 (09-10-2025)Permanent representative09-10-2025 → present
-
Hendrik Van DoninkVaste vertegenwoordigerState Gazette act 19126321 (23-09-2019)Permanent representative23-09-2019 → present
-
Peter De CuyperVaste vertegenwoordigerState Gazette act 20063241 (05-06-2020)Permanent representative- → 05-06-2020
-
Philippe RuyssersVaste vertegenwoordigerState Gazette act 20063241 (05-06-2020)Permanent representative- → 05-06-2020
Former directors (9)
-
RoCa Invest IIDirectorState Gazette act 25127854 (09-10-2025)Former- → 09-10-2025
2 events
- 09-10-2025 Resigned· Director
- 09-10-2025 Resigned· Managing director
-
Mash BVLegal entityDirectorState Gazette act 21126131 (22-10-2021)Former22-10-2021 → 28-04-2025
2 events
- 28-04-2025 Resigned· Director
- 22-10-2021 Appointed· Director
-
Ultico BVLegal entityDirectorState Gazette act 20089191 (03-08-2020)Former03-08-2020 → 16-03-2022
3 events
- 16-03-2022 Resigned· Director
- 03-08-2020 Resigned· Director
- 03-08-2020 Appointed· Director
-
Essensys NVLegal entityDirectorState Gazette act 20089191 (03-08-2020)Former- → 03-08-2020
-
Prifirco Comm.VALegal entityDirectorState Gazette act 15176427 (18-12-2015)Former- → 18-12-2015
4 further former directors in the mandate history. Available in Kantoor S.
See plans →
Full appointment history from the Belgian State Gazette. Permanent representatives are shown for corporate directors.This list is read straight from this company's published acts, not from the officer register.
Statutory auditor
3 auditors| Statutory auditor | IRE/IBR number | Tenure |
|---|---|---|
| Harry Van DoninckCurrent Statutory auditor |
- | 03-12-2024 → present |
| KPMG Bedrijfsrevisoren Statutory auditor succeeded by Harry Van Doninck in 2024 |
- | 21-06-2021 → 03-12-2024 |
| KPMG Bedrijfsrevisoren Burg. CVBA Statutory auditor succeeded by KPMG Bedrijfsrevisoren in 2021 |
- | 18-12-2015 → 21-06-2021 |
Appointed statutory auditor from the Belgian State Gazette. The IRE/IBR number refers to the register of the Institute of Registered Auditors.
Insolvency mandates
No insolvency mandates (liquidators, administrators) on record for this company.
Legal Structure
| NACE primary | Ontwerpen van computerprogramma’s(62100) |
| Legal form | Public limited company(014) |
| Incorporation | 05-12-1984 |
| Status | Active |
| Postal code | 9050 |
Structure & network
Locations & real estate
Registered office
from the Crossroads BankCannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Gaston Crommenlaan 49050 GentEstablishment units
2 locationsC.M.S.
since 20192.287.398.570
CMS
since 20202.298.728.764
Physical sites registered in the Crossroads Bank for Enterprises (CBE).
Parcels2
Ground area3.0 ha
Buildings2
Building footprint1.0 ha
Volume (LiDAR)25,363 m³
Tallest building13.0 m · ±4 fl.
Real-estate footprint
Source: CBE × cadastre · address linkingParcels linked to this company through its CBE addresses (seat, establishment units, branches), cross-referenced with the cadastral parcel plan. This shows where the company operates, not a deeds register.
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 44032A0472/00R003 | Flanders | 1.9 ha | 1 · 8,006 m² | - |
| 23644H0058/00K000 | Flanders | 1.1 ha | 1 · 2,393 m² | 13.0 m · 4 fl. |
Methodology
via registered seat: 1 · via establishment units: 1
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Publications
Lifecycle & Insolvency Signals
No insolvency signals in the Belgian State Gazette
Belgisch Staatsblad · acts
20 acts Address history · 2
04-11-2020
Registered-office move
29-10-2019
Registered-office move
All acts · 20
updated 2 months ago
2026
22-05-2026 Merger · Accounting effect · Share distribution · Tax qualification
- Filing: 2026-05-20 · Computer Management and Services
- Merger: type: simplified, method: overname, legal_basis: artikel 12:7, 2° iuncto artikel 12:50 WVV · PRIDIKTIV
- Accounting effect: 2026-01-01 · PRIDIKTIV
- Share distribution: action: no_new_shares, reason: simplified_merger · PRIDIKTIV
- Tax qualification · Computer Management and Services
- Notarial deed · Tim CARNEWAL
- Publication: 2026-05-22
- Act object: DIVERSEN
Summary:
Merger · Accounting effect · Share distribution · Tax qualificationNotary:
Tim CARNEWAL
2025
09-10-2025 3 directors appointed, 2 resigning
- Libera Consulting, Bestuurder
- EPIONEON CONSULT, Gedelegeerd bestuurder
- Franck Frayer, Vaste vertegenwoordiger
- RoCa Invest II, Bestuurder
- RoCa Invest II, Gedelegeerd bestuurder
Summary:
v3.2
05-05-2025 Change in the board of directors
Summary:
v3.2
28-04-2025 1 director appointed, 1 resigning
2024
03-12-2024 Harry Van Doninck appointed as statutory auditor
2022
16-03-2022 Ultico BV resigns as director
2021
22-10-2021 Mash BV appointed as director
21-06-2021 KPMG Bedrijfsrevisoren appointed as statutory auditor
2020
24-11-2020 Articles of association amended
Summary:
v3.2
04-11-2020 Registered office moved within Vilvoorde
- Luchthavenlaan 25B, 1800 Vilvoorde → Luchthavenlaan 25A bus 3, 1800 Vilvoorde
Notary:
Dirk Van Lerberghe · Drussel
03-08-2020 3 directors appointed, 2 resigning
- RoCa Invest I BV, Bestuurder
- Ultico BV, Bestuurder
- RoCa Invest I BV, Dagelijks bestuurder
- Essensys NV, Bestuurder
- Ultico BV, Bestuurder
Summary:
v3.2
05-06-2020 2 resigning
- Peter De Cuyper, Vaste vertegenwoordiger
- Philippe Ruyssers, Vaste vertegenwoordiger
Summary:
v3.2
29-04-2020 Articles of association amended
Summary:
v3.2
2019
29-10-2019 Registered office moved from Kruibeke to Vilvoorde
- Hogenakkerhoekstraat 5, 9150 Kruibeke → Luchthavenlaan 25B, 1800 Vilvoorde
Notary:
Dirk Van Lerberghe · Dendermonde
23-09-2019 2 directors appointed
- KPMG Bedrijfsrevisoren Burg. CVBA, Commissaris
- Hendrik Van Donink, Vaste vertegenwoordiger
Summary:
v3.2
12-03-2019 5 directors appointed
- Kimberley Sucaet, Representative
- Dirk Van Lerberghe, Representative
- Filip Soenen, Representative
- Ad-Ministerie BVBA, Representative
- Argo Law BCVBA, Representative
Summary:
v3.2
2018
08-08-2018 Publication in the Belgian Official Gazette, Miscellaneous
Summary:
otherNotary:
Silke Chantrain · Antwerpen
2015
18-12-2015 2 directors appointed, 1 resigning
- ULTICO BVBA, Bestuurder
- KPMG Bedrijfsrevisoren burg. CVBA, Commissaris
- Prifirco Comm.VA, Bestuurder
Summary:
v3.2
2012
15-06-2012 Board meeting · Power of attorney · Permanent representative
- Publication: 15/06/2012 · Corilus SA
- Filing: 06-06-2012 · Corilus SA
- Board meeting: 29/03/2012 · Corilus SA
- Power of attorney: scope: mandataire spécial pour exercer pour le compte de Corilus SA la fonction de directeur de la société Certacc société cívile sous forme d'une Sprl, start_date: 29/03/2012 · Computer Management Services NV
- Permanent representative · Philippe Ruyssers
Summary:
Board meeting · Power of attorney · Permanent representative
2011
18-05-2011 6 directors appointed, 5 resigning
- Gerardus van Jeveren, Gedelegeerd bestuurder
- Dirk Van Lerberghe, Dagelijks bestuur
- ARRinco Management NV, Dagelijks bestuur
- PATHIMO BVBA, Dagelijks bestuur
- SB Software BVBA, Dagelijks bestuur
- Jan Peeters NV, Bestuurder
- Philippe Ruyssers, Bestuurder
- Luc Ruyssers, Bestuurder
Summary:
v3.2
Analysis
Snowflake analysis
financial profile on 5 axes92
/ 100
Exceptional profile, strong across almost every axis.
All 5 axes are computed from data Checked has read.
Health
100
Profitability
100
Solvency
97
Growth
63
Stability
100
Credit advice
verdict per customer and amountSimilar
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Company registry
Company registry (CBE)
Crossroads BankActivities
Ontwerpen en programmeren van computerprogramma's62010Computerconsultancy-activiteiten62020Ontwerpen van computerprogramma’s62100Activiteiten op het gebied van computerconsultancy en beheer van computerfaciliteiten62200Computeradviesbureaus72100Overige advisering in verband met programmatuur en levering van programmatuur72220
Primary activity highlighted.
Names & trade names
| Legal nameNL | Computer Management and Services |
| Legal nameNL | Corilus Elderly Care |
| AbbreviationNL | CMS |
Registered office
Gaston Crommenlaan 4 bus 26
9050 Gent, Belgium
Official data from the Crossroads Bank for Enterprises (CBE). Available for every registered company.