MORATORIUM (JUDICIAL REORGANISATION)

MANAGING BUSINESS

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Financial year 2026 · closed on 31/03/2026

Net result

5,7 k €

-65.6% YoY

Revenue

312,2 k €

+13.3% YoY

Equity

126,8 k €

+4.7% YoY

Company — Moratorium (judicial reorganisation).

What does MANAGING BUSINESS do?

MANAGING BUSINESS is a Private company with limited liability incorporated in 1992. Its main activity is: Accounting, bookkeeping and auditing activities; tax consultancy. Its registered office is in Charleroi.

Legal situation

● Moratorium (judicial reorganisation)

BCE/KBO no. / VAT

BE 0446.577.607

Incorporation

06/02/1992

Legal form

Private company with limited liability

Registered office

Place du Ballon 24
6040 Charleroi · WallonieSee on map

Contributed capital

18 600,00 €

Latest accounts

31/03/2026

Activities (NACE)

69201Accounting, bookkeeping and auditing activities; tax consultancy· main 69202Accounting, bookkeeping and auditing activities; tax consultancy

Signals

ProfitableSolid equityGood liquidityPositive cashflowPositive EBITDA

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Health score

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✦ Verdict · Analyst summary

Financials

Trend over 19 financial years

	2026		2025		2024		2023		2022		2021		2020		2019		2018		2017		2016		2015		2014		2013		2012		2010		2009		2008		2007
Income statement
Revenue	312,2 k €	+13.3%	275,6 k €		–		186,5 k €	+37.6%	135,5 k €	-13.7%	157 k €	+12.9%	139,1 k €	+90.1%	73,2 k €		–		330 €		–		–		–		38,2 k €		–		84,2 k €	+13.6%	74,1 k €	+0.6%	73,7 k €	+8.0%	68,2 k €
EBITDA	31 k €	-22.3%	39,9 k €	-12.4%	45,5 k €	+8.9%	41,8 k €	+17.3%	35,6 k €	+10.9%	32,1 k €	+308%	7,9 k €	+13.1%	7 k €	-4.4%	7,3 k €	+257%	-4,6 k €	-140%	11,6 k €	+441%	-3,4 k €	-188%	3,9 k €	+132%	-12,2 k €	-64.0%	-7,4 k €	-37.9%	-5,4 k €	-114%	39,7 k €	+45.1%	27,4 k €	+107%	13,2 k €
Operating result	15,7 k €	-34.8%	24,1 k €	-16.1%	28,8 k €	+28.4%	22,4 k €	-9.5%	24,8 k €	+3.1%	24 k €	+582%	3,5 k €	-7.5%	3,8 k €	-47.7%	7,3 k €	+233%	-5,5 k €	-151%	10,8 k €	+277%	-6,1 k €	-274%	-1,6 k €	+91.0%	-18,1 k €	-51.5%	-11,9 k €	-1.4%	-11,8 k €	-131%	38,4 k €	+47.9%	26 k €	+128%	11,4 k €
Net result	5,7 k €	-65.6%	16,7 k €	-21.5%	21,2 k €	+25.9%	16,9 k €	-32.6%	25 k €	+23.5%	20,3 k €	+879%	2,1 k €	+7.6%	1,9 k €	-72.7%	7,1 k €	+224%	-5,7 k €	-231%	4,3 k €	+166%	-6,5 k €	-273%	-1,8 k €	+90.6%	-18,7 k €	-65.5%	-11,3 k €	+58.2%	-27 k €	-211%	24,4 k €	+30.4%	18,7 k €	+330%	4,4 k €
Balance sheet
Equity	126,8 k €	+4.7%	121,1 k €	+16.0%	104,4 k €	+25.5%	83,2 k €	+25.4%	66,3 k €	+60.7%	41,3 k €	+96.6%	21 k €	+10.9%	18,9 k €	+311%	4,6 k €	+288%	-2,4 k €	-175%	3,2 k €	+399%	-1,1 k €	-120%	5,4 k €	-24.4%	7,2 k €	-72.3%	25,9 k €	-11.6%	29,3 k €	-55.3%	65,5 k €	+48.9%	44 k €	+40.7%	31,3 k €
Total assets	338,9 k €	+13.0%	299,9 k €	+53.2%	195,8 k €	+13.9%	171,9 k €	+15.5%	148,8 k €	+10.8%	134,3 k €	+24.2%	108,2 k €	+7.7%	100,4 k €	+143%	41,3 k €	+24.0%	33,3 k €	-6.9%	35,8 k €	-1.0%	36,2 k €	-9.1%	39,8 k €	-0.2%	39,9 k €	-32.2%	58,8 k €	-14.8%	69 k €	-39.9%	114,8 k €	+49.3%	76,9 k €	+31.2%	58,6 k €
Cash	2,3 k €	-67.8%	7,2 k €	+112%	3,4 k €	-23.1%	4,5 k €	-25.4%	6 k €	+200%	2 k €	+710%	246,3 €	-95.6%	5,6 k €	+1741%	303,4 €	+143%	125 €	-86.2%	906,6 €	-17.3%	1,1 k €	+29.5%	845,9 €	-92.8%	11,8 k €	-3.7%	12,3 k €	+173%	4,5 k €	-43.2%	7,9 k €	+116%	3,7 k €	+3006%	118,3 €
Debts	212,1 k €	+18.6%	178,9 k €	+95.7%	91,4 k €	+3.0%	88,7 k €	+7.5%	82,5 k €	-11.3%	93 k €	+6.7%	87,2 k €	+7.0%	81,5 k €	+122%	36,7 k €	+2.7%	35,8 k €	+9.9%	32,6 k €	-12.6%	37,3 k €	+8.4%	34,4 k €	+5.1%	32,7 k €	-0.6%	32,9 k €	-17.2%	39,7 k €	+18.7%	33,5 k €	+51.5%	22,1 k €	+108%	10,6 k €

Governance

Board of directors

Seen on filing of 31/03/2026 · 1 active · 3 ended

Active mandates

O'SEANT

Director · 0819.038.405

Represented by Rudy Dusène

Active

Ended mandates

Marcel Berman

Manager

Ended

O'SEANT

Mandate · 0819.038.405

Represented by Rudy Dusène

Ended

O'SEANT

Mandate · 0819.038.405

Ended

At this address

Other companies at this address

Company	CBE no.
Association des copropriétaires de la résidence DU BALLON à Jumet, sis à front de la Place du Ballon 24● Active	0821.417.279
FC CONCEPT● Bankrupt	0661.873.461
HABIBA● Bankrupt	0459.625.095
IATEC● Active	0449.941.824
IATEC SECURITY● Active	1012.759.875
L'Aide Fiscale et Comptable● Judicial reorganisation	0407.853.623
L'ASSIETTE GOURMANDE● Active	0432.123.122
Nemo● Bankrupt	0421.273.077
NEXIA● Active	0449.862.937
NEXIA DISTRIBUTION● Active	0451.428.991
NEXIA LOCATION● Active	0437.118.028
O'SEANT● Judicial reorganisation	0819.038.405
O’SEANT COMPTA● Active	0834.968.971
O'SEANT PARTNER● Judicial reorganisation	0432.706.607
RAHMA● Bankrupt	0465.989.384
ROMANA● Judicial reorganisation	0436.769.323

Annual accounts

Full financial information

	2026	2025	2024	2023	2022	2021
Type of account	Micro model	Micro model	Micro model	Micro model	Abridged model	Abridged model
Start of the financial year	01/04/2025	01/04/2024	01/04/2023	01/04/2022	01/04/2021	01/04/2020
Closing of the financial year	31/03/2026	31/03/2025	31/03/2024	31/03/2023	31/03/2022	31/03/2021
Length of the financial year	12 months	12 months	12 months	12 months	12 months	12 months
Filing date	31/08/2026	05/08/2025	02/10/2024	31/08/2023	31/08/2022	31/08/2021
General meeting	03/08/2026	04/08/2025	05/08/2024	07/08/2023	01/07/2022	01/07/2021
Currency of the financial year	EUR	EUR	EUR	EUR	EUR	EUR
NBB quality label	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls

Ratios

Financial ratios

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Filings

Annual accounts filings

20 filings with the NBB

Model	Closing	General meeting	Filed	Language	Document
Micro model	31/03/2026	03/08/2026	31/08/2026	French	PDF
Micro model	31/03/2025	04/08/2025	05/08/2025	French	PDF
Micro model	31/03/2024	05/08/2024	02/10/2024	French	PDF
Micro model	31/03/2023	07/08/2023	31/08/2023	French	PDF
Abridged model	31/03/2022	01/07/2022	31/08/2022	French	PDF
Abridged model	31/03/2021	01/07/2021	31/08/2021	French	PDF
Abridged model	31/03/2020	03/08/2020	23/10/2020	French	PDF
Abridged model	31/03/2019	15/08/2019	30/08/2019	French	PDF
Abridged model	31/03/2018	20/08/2018	31/08/2018	French	PDF
Abridged model	31/03/2017	30/09/2017	15/12/2017	French	PDF
Abridged model	31/03/2016	30/09/2016	29/11/2016	French	PDF
Abridged model	31/03/2015	30/09/2015	29/11/2016	French	PDF
Abridged model	31/03/2014	24/09/2014	29/10/2014	French	PDF
Abridged model	31/03/2013	26/09/2013	31/03/2014	French	PDF
Abridged model	31/03/2012	29/09/2012	31/12/2012	French	PDF
Abridged modelCorrection	31/03/2010	05/01/2011	24/01/2011	French	PDF
Abridged model	31/03/2010	25/11/2010	29/11/2010	French	PDF
Abridged model	31/03/2009	25/11/2010	29/11/2010	French	PDF
Abridged model	31/03/2008	05/12/2008	15/12/2008	French	PDF
Abridged model	31/03/2007	22/09/2008	09/10/2008	French	PDF

Estimate

Indicative valuation

The detail comes with the Business plan: low and high bounds, the valuation bridge for each financial year, transaction multiples by sector and size, group valuation and exports.

Discover the Business plan

Disclaimer

Indicative estimate based on public sector multiples and the filed annual accounts. It is neither a certified valuation nor financial or investment advice.

Governance

Board of directors

Seen on filing of 31/03/2026 · 1 active · 3 ended

Active mandates

O'SEANT

Director · 0819.038.405

Represented by Rudy Dusène

Active

Ended mandates

Marcel Berman

Manager

Ended

O'SEANT

Mandate · 0819.038.405

Represented by Rudy Dusène

Ended

O'SEANT

Mandate · 0819.038.405

Ended

Shareholders

Ownership and network

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Belgian Official Gazette

Belgian Official Gazette publications

Registered office26/08/2019
SIEGE SOCIAL
PDF
Other23/01/2019
OBJET
PDF
Mandates07/08/2018
SIEGE SOCIAL - OBJET - DEMISSIONS, NOMINATIONS - MODIFICATION FORME JURIDIQUE
PDF
Mandates15/12/2016
DEMISSIONS, NOMINATIONS
PDF
Mandates12/04/2012
DEMISSIONS, NOMINATIONS
PDF
Capital / shares16/02/2004
ASSEMBLEE GENERALE - CAPITAL, ACTIONS - STATUTS (TRADUCTION, COORDINATION, AUTRES MODIFICATIONS, )
PDF

Source: Belgian Official Gazette

Competition

Similar companies

A company's peers, by sector and size, are included in the Business plan.

See the Business plan

2026
Annual accounts 20265,7 k €↓
2025
Annual accounts 202516,7 k €↓
2024
Annual accounts 202421,2 k €↑
2023
Annual accounts 202316,9 k €↓
2022
Annual accounts 202225 k €↑
2021
Annual accounts 202120,3 k €↑
2020
Annual accounts 20202,1 k €↑
2019
Annual accounts 20191,9 k €↓
2018
Annual accounts 20187,1 k €↑
2017
Annual accounts 2017-5,7 k €↓
2016
Annual accounts 20164,3 k €↑
2015
Annual accounts 2015-6,5 k €↓
2014
Annual accounts 2014-1,8 k €↑
2013
Annual accounts 2013-18,7 k €↓
2012
Annual accounts 2012-11,3 k €↑
2010
Annual accounts 2010-27 k €↓
2009
Annual accounts 200924,4 k €↑
2008
Annual accounts 200818,7 k €↑
2007
Annual accounts 20074,4 k €
06/02/1992
IncorporationPrivate company with limited liability

10/15	1 240 000	1 180 000	1 050 000
70	8 630 000	8 120 000	7 940 000
9904	412 000	388 000	301 000
17/49	2 970 000	3 140 000	3 380 000
9087	24,3	23,1	21,8

MANAGING BUSINESS

Overview

What does MANAGING BUSINESS do?

Trend over 19 financial years

Board of directors

Other companies at this address

Financials

Full financial information

Financial ratios

Annual accounts filings

Valuation

Indicative valuation

Directors & structure

Board of directors

Ownership and network

Publications

Belgian Official Gazette publications

Similar companies

Similar companies

Timeline