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 3 % of short-term debt in 2025; threshold 65 %.
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Not on Peppol Peppol
Not registered in the Peppol network, mandatory for VAT-liable companies since 1 January 2026.
Financials
Financial year 2025
T and M CONSULTANCY from Middelkerke, company number BE0453827861, closed financial year 2025 with a result of € -3,103 after tax. For that financial year T and M CONSULTANCY recorded a gross margin of € 2,573 and equity of € -13,403. Compared with financial year 2024, the result moved from € -2,013 to € -3,103. 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 June 29, 2026.
€ -13,403
▼ € 3,103 vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ -3,103
▼ 54 % more loss than in 2024
Profit after tax over the fiscal year.
€ 1,049
▼ 51% vs 2024
Cash and bank balances on the last day of the fiscal year.
Loss, nothing to pay out
Reserves fell to € -80,995.
Debts at end 2025
None
No bank loans on the last day of the fiscal year.
€ 450
Supplier invoices still open on the last day of the fiscal year.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 1,000 | € 1,918 | € 3,364 | € 2,573 | ▼ 24% |
| Profit after taxes | € -4,564 | € -3,681 | € -2,013 | € -3,103 | ▼ € 1,090 |
| Equity | € -4,606 | € -8,287 | € -10,300 | € -13,403 | ▼ € 3,103 |
| Total debts | € 37,735 | € 38,685 | € 38,095 | € 36,888 | ▼ 3% |
| Cash | € 1,041 | € 1,528 | € 2,142 | € 1,049 | ▼ 51% |
| Land & buildings | € 32,088 | € 28,871 | € 25,653 | € 22,436 | ▼ 13% |
| Retained profit | € -72,198 | € -75,879 | € -77,892 | € -80,995 | ▼ € 3,103 |
| Balance sheet total | € 33,129 | € 30,398 | € 27,795 | € 23,485 | ▼ 16% |
Key figures of T and M CONSULTANCY, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 31 July 2027.
What happened to T and M CONSULTANCY?
What happened at T and M CONSULTANCY in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- Tom Heijnen stepped down as director. NBB
- PETRONELLA WILLEMSE stepped down as director. NBB
- PETER HEIJNEN stepped down as director. NBB
- New annual accounts for financial year 2025: loss of € 3,103. Source: NBB ↗
- Tom Heijnen became a director. NBB
- PETRONELLA WILLEMSE became a director. NBB
- PETER HEIJNEN became a director. NBB
- New establishment in Middelkerke. KBO
In short
From € 4,564 loss in 2022 to € 3,103 loss in 2025.
Management
Directors
According to the 2025 annual accounts
Tom Heijnen
Director
since 2023 · until 2029
PETRONELLA WILLEMSE
Director
since 2023 · until 2029
PETER HEIJNEN
Managing director
since 2023 · until 2029
Establishments
Establishment units
Physical locations of this company
Vlaanderenstraat 3 box 103
8430 Middelkerke
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0453.827.861
- VAT number
- BE 0453.827.861
- Registered office
- Vlaanderenstraat 3 bus 103, 8430 Middelkerke
- Names & denominations
- T and M CONSULTANCY
- Enterprise type
- Rechtspersoon
- Legal form
- Public limited company
- Legal situation
- Normale toestand
- Start date
- 17 November 1994
- Peppol
- Not registered