DEBIT ET CREDIT
ActiveDEBIT ET CREDIT has been active since 2002 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €208k and a net result of €22k. Equity is growing by ~18.6% per year across the filed fiscal years. Its solvency ranks better than 49% of 12632 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
90
/ 100
Excellent▼ -10 vs 2024
The score combines four axes. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability52▼-16
Solvency88▼-5
Growth78=
Stability100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €19k at 30 days acceptable
Liquidity ample (current ratio 1.56 against 1.82 in 2024), and 44.1% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Seven signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 69
Relative position
BE, all sectors
reference
Sector 69
lower
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
55.9%
Return on assets
5.8%
Age of the figures
11 mo
neutral · Latest accounts filed on time
The financial year that closed on 30-09-2025 was due by 30-04-2026 and was filed on 30-04-2026, 0 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
on the day
2024
on the day
2023
on the day
2022
2 d late
2021
12 d late
2020
on the day
2019
on the day
← before the deadline
after the deadline →
neutral · The next deadline is still running
The next financial year closes on 30-09-2026 and is due by 30-04-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
14-09-2026 today30-09-2026 close30-04-2027 deadline
Financials · fiscal year 2025, micro schema
Turnover
€711k
EBIT margin
7.6%
Net result
€22k▼ 26.0%
2024 · €29k
2018: €6k
2019: €15k
2020: €14k
2021: €20k
2022: €34k
2023: €29k
2024: €29k
2018 → 2025
Working capital
€72k▼ 22.9%
2024 · €93k
2018: €28k
2019: €33k
2020: €38k
2021: €48k
2022: €64k
2023: €80k
2024: €93k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Turnover€711k
Equity€125k-€158k▲ 27.1%€187k▲ 18.3%€217k▲ 15.6%€208k▼ 4.1%
Operating result€36k-€54k▲ 49.2%€48k▼ 10.6%€48k▼ 1.2%€36k▼ 24.8%
Net result€20k-€34k▲ 70.2%€29k▼ 14.2%€29k▲ 1.2%€22k▼ 26.0%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result has fallen three years in a row; 2025 is 25% below 2024 and is the lowest year so far.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €372k
Fixed assets
€173k▼ 7.3%
Current assets
€199k▼ 3.2%
Equity and liabilities €372k
Equity
€208k▼ 4.1%
Debt
€164k▼ 6.4%
The debt ratio falls from 44.7% to 44.1%: debt falls faster than equity shrinks.
Key figures and ratios
EBITDA
€51k▼
2024 · €62k
Cash flow
€37k▼
2024 · €44k
Solvency
55.9%▲
2024 · 55.3%
Current ratio
1.56▼
2024 · 1.82
Quick ratio
1.56▼
2024 · 1.82
Debt / equity
0.79▼
2024 · 0.81
ROE
10.4%▼
2024 · 13.5%
ROA
5.8%▼
2024 · 7.5%
Interest coverage
16.38▲
2024 · 14.98
Debt
€164k▼
2024 · €175k
Debt ≤ 1 year
€128k▲
2024 · €113k
Debt > 1 year
€36k▼
2024 · €62k
Income taxes
€11k▼
2024 · €14k
Staff costs
€183k▼
2024 · €191k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2025 against 2024
Balance sheet
Code20242025
Assets
Total assets20/58€392k€372k▼
Fixed assets21/28€186k€173k▼
Tangible fixed assets22/27€186k€173k▼
Land and buildings22€168k€162k▼
Furniture and vehicles24€18k€11k▼
Current assets29/58€206k€199k▼
Amounts receivable within one year40/41€134k€64k▼
Trade receivables40€102k€57k▼
Other amounts receivable41€33k€7k▼
Cash at bank and in hand54/58€70k€135k▲
Deferred charges and accrued income490/1€1k€1k▼
Equity and liabilities
Total equity and liabilities10/49€392k€372k▼
Equity10/15€217k€208k▼
Contributions10/11€6k€6k=
Reserves13€167k€158k▼
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Tax-exempt reserves132€10k€10k=
Distributable reserves133€155k€146k▼
Profit (loss) carried forward14€43k€43k▲
Amounts payable17/49€175k€164k▼
Amounts payable after more than one year17€62k€36k▼
Financial debts170/4€62k€36k▼
Amounts payable within one year42/48€113k€128k▲
Current portion of amounts payable after more than one year42€34k€31k▼
Trade debts44€37k€51k▲
Suppliers440/4€37k€51k▲
Taxes, remuneration and social security45€42k€46k▲
Taxes450/3€12k€3k▼
Remuneration and social security454/9€29k€42k▲
Accrued charges and deferred income492/3€194€200▲
Income statement
Code20242025
Remuneration, social security and pensions62€191k€183k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€14k€15k▲
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€6k€3k▼
Other operating charges640/8€2k€919▼
Non-recurring operating charges66A€52-
Gross operating margin9900€262k€237k▼
Operating profit (loss)9901€48k€36k▼
Financial income75/76B€5€175▲
Recurring financial income75€5€175▲
Financial charges65/66B€4k€3k▼
Recurring financial charges65€4k€3k▼
Profit (loss) for the period before taxes9903€43k€33k▼
Income taxes67/77€14k€11k▼
Profit (loss) for the period9904€29k€22k▼
Profit (loss) for the period to be appropriated9905€29k€22k▼
Appropriation of the result
Profit (loss) to be appropriated9906€73k€65k▼
Profit (loss) brought forward from the previous period14P€43k€43k▲
Transfer from equity791/2-€31k
Transfer to equity691/2€29k€22k▼
To other reserves6921€29k€22k▼
Profit to be distributed694/7-€31k
Return on contributions (dividend)694-€31k
The notes to these accounts (6 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
30-04
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
30-04
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
30-09
Financial
Equity above €200kEq €217k ▲15.6%
7 profitable years in a row build equity to €217k.
30-04
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
02-05
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 2 days late
2022
30-09
Financial
Highest result since 2018net €34k ▲70.2%
Operating result €54k, net result €34k, both a record.
30-09
Financial
Equity above €150kEq €158k ▲27.1%
5 profitable years in a row build equity to €158k.
12-05
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 12 days late
2021
30-04
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
30-09
Financial
Equity above €100kEq €105k ▲15.2%
3 profitable years in a row build equity to €105k.
30-04
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
30-04
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
03-05
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 3 days late
2017
08-05
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 8 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
6 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Nivelles · 1 establishment unit since 2002
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Boulevard de la Fleur-de-Lys 171400 NivellesGround area
261 m²
Building footprint
113 m²
Volume, LiDAR
1,481 m³
Parcel 25782C0207/00V003, Wallonia · tallest building 14.3 m, ±4 floors. Linked by address, not a title deed.
1 establishment unit
Boulevard de la Fleur-de-Lys 17, 1400 Nivelles
since 20022.228.380.703
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 25782C0207/00V003 | Wallonia | 261 m² | 1 · 113 m² | 14.3 m · 4 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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BRUFICO
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STIJN JANSSENS FISCAAL ADVIESKANTOOR
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Of 12,122 companies in sector 69201 we hold annual accounts for 7,601. 6,315 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company (pre-2019)
Founded06-05-2002
Fiscal year end30-09
Activities, NACEBEL
69201Certified accountants and tax accountants
69202Legal and accounting activities
74121
Sources
Crossroads Bank for EnterprisesNational Bank · 23 filingsAddress and cadastre registers
Data from official sources, last processed on 14-09-2026. Scores and ratios are computed by Checked and are not a credit decision.