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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Tight liquidity NBB
Cash and receivables cover 6 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
T & C from Hamme (Vl.), company number BE0877060637, closed financial year 2025 with a result of € 828 after tax. For that financial year T & C recorded a gross margin of € 77,294 and equity of € 1 million. Compared with financial year 2024, the result moved from € 9,023 to € 828. The company is profitable. The buffer is growing. A strong own buffer against the debts. The most recent annual accounts were filed with the National Bank of Belgium on May 12, 2026.
€ 1 million
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 828
▼ 91% vs 2024
Profit after tax over the fiscal year.
€ 803
▼ 90% vs 2024
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2025. Retained profit grew to € 350,637.
People and assets in 2025
€ 15,662
▼ 46% vs 2024
Book value of vehicles, furniture and equipment.
Debts at end 2025
€ 2,353
▼ 92% vs 2024
Loans from banks and other lenders, long and short.
€ 13,017
▲ 291% vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 4,784
▲ 4% 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 | € 45,944 | € 45,318 | € 85,360 | € 77,294 | ▼ 9% |
| Profit after taxes | € 223,528 | € -46,980 | € 9,023 | € 828 | ▼ 91% |
| Equity | € 1,067,765 | € 1,020,785 | € 1,029,808 | € 1,030,637 | |
| Total debts | € 763,953 | € 579,610 | € 489,077 | € 305,641 | ▼ 38% |
| Cash | € 148,900 | € 43,776 | € 7,708 | € 803 | ▼ 90% |
| Land & buildings | € 1,382,052 | € 1,313,909 | € 1,280,161 | € 1,226,460 | ▼ 4% |
| Retained profit | € 387,765 | € 340,785 | € 349,808 | € 350,637 | |
| Bank debt | € 104,716 | € 59,840 | € 29,929 | € 2,353 | ▼ 92% |
| Balance sheet total | € 1,885,601 | € 1,652,478 | € 1,569,208 | € 1,384,841 | ▼ 12% |
Key figures of T & C, 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 April 2027.
What happened to T & C?
What happened at T & C in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- Theo Dierickx stepped down as director. NBB
- Claudine Vererfve stepped down as director. NBB
- New annual accounts for financial year 2025: profit of € 828 (▼ 91% vs 2024). filed late Source: NBB ↗
- Theo Dierickx became a director. NBB
- Claudine Vererfve became a director. NBB
- New establishment in Hamme (Vl.). KBO
- Start of the company according to the CBE. KBO
In short
From € 223,528 profit in 2022 to € 828 profit in 2025.
Paid € 2,808 in corporate taxes since 2022.
Best year ever: 2022, with € 223,528 profit.
Management
It owns 25% of B'eau Pools BV itself.
Directors
According to the 2025 annual accounts
Theo Dierickx
Director
since 2023 · until 2028
Claudine Vererfve
Director
since 2023 · until 2028
Establishments
Establishment units
Physical locations of this company
Evangeliestraat 220
9220 Hamme (Vl.)
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0877.060.637
- VAT number
- BE 0877.060.637
- Registered office
- Evangeliestraat 220, 9220 Hamme (Vl.)
- Names & denominations
- T & C
- Enterprise type
- Rechtspersoon
- Legal form
- Public limited company
- Legal situation
- Normale toestand
- Start date
- 3 November 2005
- Peppol
- Active · Active since 6 Jan 2026
- Activities · NACE
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