DeBru Tech
ActiveFinancials · financial year 2025, micro format
Annual accounts 2025 filed on 29-06-2026 at the NBB all 3 filings
Every figure per financial year
The operating result for 2025 is 12% lower than 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 | 2023 | 2024 | 2025 |
|---|---|---|---|
| Tangible fixed assets | - | - | €41,483 |
| Depreciation and write-downs of the year | €1,986 | €397 | €8,185 |
Source: notes to the 2023 to 2025 annual accounts (statement of fixed assets)
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €1,986 | €397 | €8,185 | ▲ 21× |
| Gross operating margin9900 | €53,774 | €64,791 | €65,111 | ▲ 0.5% |
| Operating profit (loss)9901 | €51,788 | €64,394 | €56,926 | ▼ 11.6% |
| Financial income75/76B | €276 | €603 | €502 | ▼ 16.7% |
| Recurring financial income75 | €276 | €603 | €502 | ▼ 16.7% |
| Financial charges65/66B | €21 | €622 | €702 | ▲ 12.9% |
| Recurring financial charges65 | €21 | €622 | €702 | ▲ 12.9% |
| Profit (loss) for the period before taxes9903 | €52,042 | €64,375 | €56,726 | ▼ 11.9% |
| Income taxes67/77 | €13,011 | €16,108 | €14,130 | ▼ 12.3% |
| Profit (loss) for the period9904 | €39,032 | €48,267 | €42,597 | ▼ 11.7% |
| Profit (loss) for the period to be appropriated9905 | €39,032 | €48,267 | €42,597 | ▼ 11.7% |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Assets | ||||
| Total assets20/58 | €95,110 | €113,968 | €265,389 | ▲ 133% |
| Formation expenses20 | €397 | - | - | - |
| Fixed assets21/28 | - | - | €20,203 | - |
| Tangible fixed assets22/27 | - | - | €20,203 | - |
| Plant, machinery and equipment23 | - | - | €2,856 | - |
| Leasing and similar rights25 | - | - | €17,347 | - |
| Current assets29/58 | €94,713 | €113,968 | €245,187 | ▲ 115% |
| Stocks and contracts in progress3 | - | - | €3,500 | - |
| Stocks30/36 | - | - | €3,500 | - |
| Amounts receivable within one year40/41 | €41,723 | €41,679 | €159,497 | ▲ 283% |
| Trade receivables40 | €37,681 | €34,668 | €129,264 | ▲ 273% |
| Other amounts receivable41 | €4,042 | €7,011 | €30,232 | ▲ 331% |
| Cash at bank and in hand54/58 | €51,917 | €65,150 | €77,928 | ▲ 19.6% |
| Deferred charges and accrued income490/1 | €1,073 | €7,138 | €4,262 | ▼ 40.3% |
| Equity and liabilities | ||||
| Total equity and liabilities10/49 | €95,110 | €113,968 | €265,389 | ▲ 133% |
| Equity10/15 | €49,032 | €97,299 | €139,896 | ▲ 43.8% |
| Contributions10/11 | €10,000 | €10,000 | €10,000 | = |
| Reserves13 | €39,032 | €87,299 | €129,896 | ▲ 48.8% |
| Distributable reserves133 | €39,032 | €87,299 | €129,896 | ▲ 48.8% |
| Amounts payable17/49 | €46,078 | €16,669 | €125,494 | ▲ 653% |
| Amounts payable after more than one year17 | - | - | €16,737 | - |
| Financial debts170/4 | - | - | €16,737 | - |
| Amounts payable within one year42/48 | €46,078 | €16,497 | €108,757 | ▲ 559% |
| Current portion of amounts payable after more than one year42 | - | - | €6,981 | - |
| Financial debts43 | €12,000 | €4,000 | €4,000 | = |
| Credit institutions430/8 | €12,000 | €4,000 | €4,000 | = |
| Trade debts44 | €33,068 | €12,497 | €97,776 | ▲ 682% |
| Suppliers440/4 | €33,068 | €12,497 | €97,776 | ▲ 682% |
| Taxes, remuneration and social security45 | €1,011 | - | - | - |
| Taxes450/3 | €1,011 | - | - | - |
| Accrued charges and deferred income492/3 | - | €172 | - | - |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Profit (loss) for the period9904 | €39,032 | €48,267 | €42,597 | ▼ 11.7% |
| + Depreciation and write-downs630 | €1,986 | €397 | €8,185 | ▲ 21× |
| Operating cash flow (approximation) | €41,018 | €48,664 | €50,781 | ▲ 4.4% |
| Change in cash | - | €13,233 | €12,778 | ▼ 3.4% |
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, 39,278 companies had the same profile as DeBru Tech has now. Two years later, 95.8% were still going and 1.8% had gone bankrupt.
- Micro
- 2 to 5 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
Another 0.1% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of DeBru Tech itself: 0.5% 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 39,278 companies, not a prediction for DeBru Tech. 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.