Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
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Negative equity NBB
More debt than assets in 4 of the last 4 fiscal years.
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Two loss years in a row NBB
Negative result in 2024 and 2025.
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Tight liquidity NBB
Cash and receivables cover 12 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
MANAGEMENT AND CONSULTING from Oud-Heverlee, company number BE0421113721, closed financial year 2025 with a result of € -27,862 after tax. For that financial year MANAGEMENT AND CONSULTING recorded a gross margin of € 80,387 and equity of € -339,427. Compared with financial year 2024, the result moved from € -6,569 to € -27,862. The company made a loss. More debts than assets. High debts against a small own buffer. The most recent annual accounts were filed with the National Bank of Belgium on December 19, 2025.
€ -339,427
▼ € 27,862 vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ -27,862
▼ 324 % more loss than in 2024
Profit after tax over the fiscal year.
€ 3,901
▲ 5% vs 2024
Cash and bank balances on the last day of the fiscal year.
Loss, nothing to pay out
Reserves fell to € -587,320.
People and assets in 2025
€ 90,925
▼ 25% vs 2024
Book value of vehicles, furniture and equipment.
Debts at end 2025
€ 760,000
Loans from banks and other lenders, long and short.
€ 3,369
Supplier invoices still open on the last day of the fiscal year.
€ 1,979
▼ 2% vs 2024
Corporate tax and VAT still to pay. No wage debt: nothing outstanding to staff or social security.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 57,005 | € 13,812 | € 94,621 | € 80,387 | ▼ 15% |
| Profit after taxes | € -28,357 | € -73,224 | € -6,569 | € -27,862 | ▼ € 21,293 |
| Equity | € -231,773 | € -304,996 | € -311,565 | € -339,427 | ▼ € 27,862 |
| Total debts | € 1,693,215 | € 1,669,350 | € 1,695,258 | € 1,687,389 | |
| Cash | € 6,491 | € 4,855 | € 3,706 | € 3,901 | ▲ 5% |
| Land & buildings | € 1,125,196 | € 1,105,138 | € 1,052,801 | € 1,006,447 | ▼ 4% |
| Retained profit | € -479,666 | € -552,890 | € -559,458 | € -587,320 | ▼ € 27,862 |
| Bank debt | € 787,115 | € 760,000 | € 760,000 | € 760,000 | |
| Balance sheet total | € 1,461,442 | € 1,364,353 | € 1,383,693 | € 1,347,962 | ▼ 3% |
Key figures of MANAGEMENT AND CONSULTING, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 30 January 2027.
What happened to MANAGEMENT AND CONSULTING?
What happened at MANAGEMENT AND CONSULTING in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: loss of € 27,862. Source: NBB ↗
- New establishment in Oud-Heverlee. KBO
- Start of the company according to the CBE. KBO
In short
From € 28,357 loss in 2022 to € 27,862 loss in 2025.
Paid € 9,603 in corporate taxes since 2022.
Management
Behind MANAGEMENT AND CONSULTING are Marie-Josée Vanrompay and Maurice MERGEAY. Maurice MERGEAY is also behind Vlaamse Jonge Ondernemingen, M DOT COM, iSensPro and MM CORPORATION.
Directors
According to the 2025 annual accounts
Marie-Josée Vanrompay
Director
Maurice MERGEAY
Managing director
Also active at: Vlaamse Jonge Ondernemingen, M DOT COM, iSensPro, MM CORPORATION
Establishments
Establishment units
Physical locations of this company
Bovenbosstraat 77
3053 Oud-Heverlee
Who else lives here?
A building full of entrepreneurs or one very busy letterbox? Another 2 companies are registered at this address.
All companies at this address →What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0421.113.721
- VAT number
- BE 0421.113.721
- Registered office
- Bovenbosstraat 77, 3053 Oud-Heverlee
- Names & denominations
- MANAGEMENT AND CONSULTING · M.A.C.
- Enterprise type
- Rechtspersoon
- Legal form
- Public limited company
- Legal situation
- Normale toestand
- Start date
- 18 December 1980
- Peppol
- Active · Active since 30 Jul 2025
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