CONTRIBUTUM
ActiveSummary
CONTRIBUTUM has been active since 2011 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €327,246 and a net result of €64,650. Equity has been growing by about 15% per year since 2018. Its solvency ranks better than 68% of 15,782 sector peers (NACE 69, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Overview
Overview
Official details
Source: KBO- Status
- Active since 19-04-2011 Normal situation
- Activity
- Certified accountants and tax accountants NACE 69201
- Establishment unit
- 2.199.105.608 3350 Linter, since 19-04-2011
- Financial year end
- 31 December
- Peppol
- Reachable since 05-05-2024
Financial position
- Bankruptcy probabilitywithin 12 months
- < 0.1%
- Gross margin
- €91,997
- ▲ 29.0%
- Turnover
- ≈ €190,000
- estimated
- Profit
- €64,650
- ▲ 70.3%
- Equity
- €327,246
- ▲ 18.6%
- Total assets
- €452,475
- ▲ 25.9%
Score breakdownlowers riskSector: Legal and accounting activities (NACE 69)Liquidity: current ratio 10.96, cash €225,825Equity €327,246 (72.3% of total assets)Size: total assets €452,475Show the evidence
Checked score
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Calculation
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 69, micro). It does better than 70% of them on solvency, 97% on liquidity, 46% on profitability and 64% on growth.
The bankruptcy probability was computed on 02-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
The company filed its last 7 accounts on average 2 days after the deadline. In the sector (NACE 69), the median for financial year 2024 was 9 days before the deadline, and 32% of those companies filed late.
Searched, nothing found (2)
Financials
Financials · financial year 2025, micro format
Annual accounts 2025 filed on 22-06-2026 at the NBB all 13 filings
Every figure per financial year
The operating result for 2025 is 44% higher than in 2024. It is a recovery after the fall in 2024.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | €23,652 | €2,600 | €48,355 | €2,300 | - |
| Depreciation and write-downs of the year | €10,205 | €8,433 | €2,226 | €10,009 | €460 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Subsidies and aid
Flemish government
2024 · 1 entry · €51 awarded · €51 paid| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €102,097 | - | €3,776 | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €31,539 | €18,999 | €19,067 | €10,205 | €8,433 | €2,226 | €10,009 | €460 | ▼ 95.4% |
| Other operating charges640/8 | - | - | - | €3,236 | €1,876 | €1,520 | €909 | €1,369 | ▲ 50.6% |
| Non-recurring operating charges66A | - | - | - | - | - | - | - | €2,974 | - |
| Gross operating margin9900 | €42,071 | €48,975 | €64,268 | €113,056 | €54,615 | €77,278 | €71,308 | €91,997 | ▲ 29.0% |
| Operating profit (loss)9901 | €9,507 | €27,231 | €43,336 | €99,615 | €44,305 | €73,532 | €60,390 | €87,194 | ▲ 44.4% |
| Financial income75/76B | - | - | - | €2 | - | €74 | €201 | €8,642 | ▲ 43× |
| Recurring financial income75 | €227 | €4 | €2 | €2 | - | €74 | €201 | €8,642 | ▲ 43× |
| Financial charges65/66B | - | - | - | €4,938 | €1,595 | €1,564 | €2,556 | €2,920 | ▲ 14.2% |
| Recurring financial charges65 | €6,573 | €6,761 | €5,460 | €4,938 | €1,595 | €1,564 | €2,556 | €2,920 | ▲ 14.2% |
| Profit (loss) for the period before taxes9903 | €3,161 | €20,474 | €37,878 | €94,679 | €42,710 | €72,042 | €58,035 | €92,916 | ▲ 60.1% |
| Income taxes67/77 | €2,489 | €7,078 | €14,361 | €25,377 | €16,433 | €17,644 | €20,083 | €28,266 | ▲ 40.7% |
| Profit (loss) for the period9904 | €672 | €13,396 | €23,517 | €69,302 | €26,277 | €54,398 | €37,952 | €64,650 | ▲ 70.3% |
| Transfer to tax-exempt reserves689 | - | - | - | - | - | - | - | €25,260 | - |
| Profit (loss) for the period to be appropriated9905 | €672 | €13,396 | €23,517 | €69,302 | €26,277 | €54,398 | €37,952 | €39,390 | ▲ 3.8% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €501,619 | €473,648 | €459,434 | €336,022 | €335,209 | €361,148 | €359,360 | €452,475 | ▲ 25.9% |
| Fixed assets21/28 | €351,652 | €332,654 | €315,337 | €106,161 | €100,328 | €131,230 | €123,520 | €86,602 | ▼ 29.9% |
| Tangible fixed assets22/27 | €351,652 | €332,654 | €315,337 | €106,161 | €100,328 | €131,230 | €123,520 | €86,602 | ▼ 29.9% |
| Land and buildings22 | - | - | - | €82,500 | €82,500 | €82,500 | €82,500 | €82,500 | = |
| Furniture and vehicles24 | - | - | - | €23,661 | €15,228 | €46,130 | €38,420 | €1,502 | ▼ 96.1% |
| Other tangible fixed assets26 | - | - | - | - | €2,600 | €2,600 | €2,600 | €2,600 | = |
| Current assets29/58 | €149,967 | €140,995 | €144,097 | €229,861 | €234,880 | €229,919 | €235,839 | €365,873 | ▲ 55.1% |
| Amounts receivable after more than one year29 | - | - | - | - | - | - | - | €96,000 | - |
| Other amounts receivable291 | - | - | - | - | - | - | - | €96,000 | - |
| Amounts receivable within one year40/41 | €15,854 | €11,550 | €14,888 | €6,030 | €7,645 | €7,321 | €18,602 | €41,060 | ▲ 121% |
| Trade receivables40 | - | - | - | €6,000 | €7,600 | €7,260 | €12,500 | €29,728 | ▲ 138% |
| Other amounts receivable41 | - | - | - | €30 | €45 | €61 | €6,102 | €11,333 | ▲ 85.7% |
| Cash at bank and in hand54/58 | €133,845 | €129,445 | €128,263 | €220,936 | €225,607 | €220,456 | €215,043 | €225,825 | ▲ 5.0% |
| Deferred charges and accrued income490/1 | - | - | - | €2,895 | €1,628 | €2,142 | €2,194 | €2,989 | ▲ 36.2% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €501,619 | €473,648 | €459,434 | €336,022 | €335,209 | €361,148 | €359,360 | €452,475 | ▲ 25.9% |
| Equity10/15 | €122,149 | €135,545 | €159,063 | €217,865 | €244,141 | €238,039 | €275,991 | €327,246 | ▲ 18.6% |
| Contributions10/11 | €50,000 | €50,000 | - | €50,000 | €50,000 | €1,000 | €1,000 | €1,000 | = |
| Reserves13 | €72,149 | €85,545 | €109,063 | €167,865 | €194,141 | €237,039 | €274,991 | €326,246 | ▲ 18.6% |
| Non-distributable reserves130/1 | - | - | - | €5,000 | €5,000 | - | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €5,000 | €5,000 | - | - | - | - |
| Tax-exempt reserves132 | - | - | - | - | - | - | - | €25,260 | - |
| Distributable reserves133 | - | - | - | €162,865 | €189,141 | €237,039 | €274,991 | €300,986 | ▲ 9.5% |
| Amounts payable17/49 | €379,470 | €338,103 | €300,372 | €118,157 | €91,067 | €123,109 | €83,368 | €125,230 | ▲ 50.2% |
| Amounts payable after more than one year17 | €287,676 | €264,210 | €240,450 | €60,542 | €48,882 | €71,493 | €51,131 | €88,026 | ▲ 72.2% |
| Financial debts170/4 | - | - | - | €60,542 | €48,882 | €71,493 | €51,131 | €88,026 | ▲ 72.2% |
| Amounts payable within one year42/48 | €90,946 | €72,670 | €57,715 | €54,500 | €38,819 | €48,392 | €29,033 | €33,395 | ▲ 15.0% |
| Current portion of amounts payable after more than one year42 | - | - | - | €17,861 | €11,660 | €19,844 | €20,362 | €12,100 | ▼ 40.6% |
| Trade debts44 | €397 | €204 | €5,755 | €7,311 | €1,421 | €5,092 | €505 | €860 | ▲ 70.2% |
| Suppliers440/4 | - | - | - | €7,311 | €1,421 | €5,092 | €505 | €860 | ▲ 70.2% |
| Taxes, remuneration and social security45 | - | - | - | €7,398 | €14,144 | €11,736 | €8,165 | €14,435 | ▲ 76.8% |
| Taxes450/3 | - | - | - | €7,398 | €12,144 | €11,736 | €8,165 | €14,435 | ▲ 76.8% |
| Remuneration and social security454/9 | - | - | - | - | €2,000 | - | - | - | - |
| Other amounts payable47/48 | - | - | - | €21,930 | €11,594 | €11,721 | - | €6,000 | - |
| Accrued charges and deferred income492/3 | - | - | - | €3,116 | €3,366 | €3,224 | €3,204 | €3,809 | ▲ 18.9% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €672 | €13,396 | €23,517 | €69,302 | €26,277 | €54,398 | €37,952 | €64,650 | ▲ 70.3% |
| + Depreciation and write-downs630 | €31,539 | €18,999 | €19,067 | €10,205 | €8,433 | €2,226 | €10,009 | €460 | ▼ 95.4% |
| Operating cash flow (approximation) | €32,211 | €32,395 | €42,584 | €79,507 | €34,710 | €56,624 | €47,961 | €65,110 | ▲ 35.8% |
| Investment in fixed assets (approximation) | - | €0 | -€1,750 | €198,970 | -€2,600 | -€33,127 | -€2,300 | €36,458 | - |
| Change in cash | - | -€4,400 | -€1,182 | €92,673 | €4,671 | -€5,151 | -€5,412 | €10,782 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 17,811 companies had the same profile as CONTRIBUTUM has now. Two years later, 96.5% were still going and 0.3% had gone bankrupt.
- Small
- 10 to 20 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
That fits the bankruptcy probability of CONTRIBUTUM itself: < 0.1% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 17,811 companies, not a prediction for CONTRIBUTUM. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Latest 10 of 13 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 22-06-2026 | 2026-00181014 | |
| 31-12-2024 | micro format | 15-07-2025 | 2025-00273219 | |
| 31-12-2023 | micro format | 14-07-2024 | 2024-00242393 | |
| 31-12-2022 | micro format | 16-07-2023 | 2023-00238998 | |
| 31-12-2021 | micro format | 31-08-2022 | 2022-20370394 | |
| 31-12-2020 | micro format | 04-08-2021 | 2021-45500228 | |
| 31-12-2019 | micro format | 07-10-2020 | 2020-59900099 | |
| 31-12-2018 | micro format | 08-07-2019 | 2019-28700505 | |
| 31-12-2017 | micro format | 04-07-2018 | 2018-27600035 | |
| 31-12-2016 | abbreviated format | 20-06-2017 | 2017-18400396 |
Board & ownership
Directors
Owners and capital
Capital transactions
- 28-12-2023 Converted to unavailable equity
- 28-12-2023 Converted to uncalled contributions
Network & group
CONTRIBUTUM shares no director with another company.
Connections & network
1 current directorThe network starts from the directors of CONTRIBUTUM. Every other company they run is a node.
Timeline
Acts, filings and financial milestones
28-12
Gazette deed
Legal-form change · Resignations & appointmentsAppointment: HOLIVIERS Kevin (director) · Incorporation · Amendment of the articles15 points ▸
- General meeting, 05-12-2023
- Incorporation, 29-04-2011
- Amendment of the articles, mentioned 2 times in the deed
- Other provision, “Wetboek van vennootschappen en verenigingen, behoud rechtsvorm besloten vennootschap” (deed in Dutch)
- Capital conversion, “statutair onbeschikbare eigen vermogensrekening” (deed in Dutch)
- Capital conversion, “opheffing statutair onbeschikbare eigen vermogensrekening, niet-opgevraagde inbrengen” (deed in Dutch)
- Other provision, “wettelijke reserve” (deed in Dutch)
- Other provision, 11-11-2023
- Purpose change
- Share issue, 186, “inbreng” (deed in Dutch)
- Other provision, “ontslag en kwijting zaakvoerder, huidige zaakvoerder ontslag uit functie” (deed in Dutch)
- Board rule, 1, “algemene vergadering” (deed in Dutch)
- The act holds 3 more points.
26-01
Gazette deed
Registered office moved from Tienen to Linter2 points ▸
- Board meeting, “De bestuurder” (deed in Dutch)
- Registered-office move, 3350 Linter, Klein Kouterstraat 5A
16-08
Gazette deed
Registered office moved to Tienen1 point ▸
- Registered-office move, 3300 Tienen, Lljsterhof 40
Show earlier events
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Register details
Identity
KBO recordRegistered office and establishments
1 former office
- Lijsterhof 40, 3300 Tienen until 06-12-2022 · act of 26-01-2023
Activities
NACEBEL 2025Codes under NACEBEL 2008
12 activities
- 1. de boekhouding en de boekhoudkundige diensten organiseren en advies verstrekken inzake de boekhoudkundige organisatie bij ondernemingen;
- 2. het bepalen van de resultaten en het opmaken van de jaarrekening conform de wettelijke bepalingen ter zake;
- 3. het openen, het houden, het centraliseren en het sluiten van boekingen, geschikt voor het opmaken van de rekeningen;
- 4. alle boekhoudstukken nazien en corrigeren die niet leiden tot een attestering of een expertiseverslag bestemd om aan derden te worden afgegeven;
- 5. de analyse met boekhoudtechnische procedés van de positie en werking van ondernemingen vanuit het oogpunt van hun kredietwaardigheid, rentabiliteit en risico's die niet leidt tot een attestering of een expertiseverslag bestemd om aan derden te worden afgegeven;
- 6. zowel privé- als gerechtelijke expertise met betrekking tot de boekhouding van ondernemingen;
- 7. elke opdracht bedoeld in 4° tot en met 6° uitgevoerd door een gecertificeerd accountant, andere dan de gebruikelijke beroepsbeoefenaar, die leidt tot een attestering of een expertiseverslag bestemd om aan derden te worden afgegeven;
- 8. andere opdrachten waarvan de uitvoering bij of krachtens de wet zijn voorbehouden aan de gecertificeerd accountant;
- 9. het verstrekken van advies in alle fiscale aangelegenheden;
- 10. het bijstaan van de belastingplichtige bij het nakomen van zijn fiscale verplichtingen;
- 11. het vertegenwoordigen van de belastingplichtige bij de belastingdiensten;
- 12. het organiseren van administratieve diensten en advies verstrekken over de administratieve organisatie van ondernemingen.
Invoicing and payment
Financial year and general meeting
Accounts at the NBBEnvironmental permits
Source: Omgevingsloket Vlaanderen.
Sites & property
Buildings and parcels at the addresses
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 24128A0062/00B000 | Flanders | 1,553 m² | 1 · 118 m² | 8.4 m · 2 |
| 24128A0061/00H000 | Flanders | 842 m² | 1 · 171 m² | 9.2 m · 1 |