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DETEMA

Active
Private limited companyfounded 2009active for 17 yearsGroenweg(Bel) 21 A, 8510 Kortrijk, BelgiumKBO/BCE: BE 0809.140.643

Financials · financial year 2025, micro format

Annual accounts 2025 filed on 29-07-2026 at the NBB all 17 filings

Turnover
≈ €280,000
Estimated: probably between €220,000 and €380,000
Total assets
€847,426▲ 143%
2024 · €348,568
Net result
€29,906▼ 54.1%
2024 · €65,126
Working capital
€132,311▼ 13.9%
2024 · €153,614
Trend over the years

2021 to 2025, 5 financial years 2018 to 2025, 8 financial years

The operating result for 2025 is 40% lower than in 2024.

Operating result€57,622 2025 Net result€29,906 2025

Turnover is what the company sold, the result is what was left of it. A loss stands below the zero line.

Use the arrow keys on the chart for the figures per year.

The sector band is the middle half of the companies in Office administrative, office support and other business support activities (NACE 82). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30. The dashed line is the median. There is a sector band for net result, equity, total assets, working capital, solvency, current ratio, return on assets (ROA) and staff (FTE).

Every figure with its change against the financial year before
favourable unfavourable
Line20182019202020212022202320242025
Operating result€961-€2,267▲ 136%€28,044▲ 12×€19,893▼ 29.1%€20,006▲ 0.6%€86,316▲ 331%€96,782▲ 12.1%€57,622▼ 40.5%
Net result-€3-€859€20,693within the sector's middle half▲ 24×€14,094within the sector's middle half▼ 31.9%€12,355within the sector's middle half▼ 12.3%€59,571above the sector's middle half▲ 382%€65,126above the sector's middle half▲ 9.3%€29,906within the sector's middle half▼ 54.1%
Equity€52,222-€53,081▲ 1.6%€73,774within the sector's middle half▲ 39.0%€87,869within the sector's middle half▲ 19.1%€100,224within the sector's middle half▲ 14.1%€159,794within the sector's middle half▲ 59.4%€224,920above the sector's middle half▲ 40.8%€254,827above the sector's middle half▲ 13.3%
Total assets€75,014-€77,550▲ 3.4%€133,195within the sector's middle half▲ 71.8%€138,881within the sector's middle half▲ 4.3%€182,882within the sector's middle half▲ 31.7%€267,893within the sector's middle half▲ 46.5%€348,568within the sector's middle half▲ 30.1%€847,426above the sector's middle half▲ 143%
Debt€22,567-€24,356▲ 7.9%€56,627▲ 132%€48,597▼ 14.2%€80,801▲ 66.3%€106,800▲ 32.2%€122,909▲ 15.1%€592,419▲ 382%
Working capital€27,501-€38,184▲ 38.8%€54,713within the sector's middle half▲ 43.3%€34,711within the sector's middle half▼ 36.6%€41,732within the sector's middle half▲ 20.2%€84,816within the sector's middle half▲ 103%€153,614above the sector's middle half▲ 81.1%€132,311above the sector's middle half▼ 13.9%
Solvency69.6%-68.4%▼ 1.2pp55.4%within the sector's middle half▼ 13.1pp63.3%within the sector's middle half▲ 7.9pp54.8%within the sector's middle half▼ 8.5pp59.6%within the sector's middle half▲ 4.8pp64.5%within the sector's middle half▲ 4.9pp30.1%within the sector's middle half▼ 34.5pp
Current ratio2.23-2.59▲ 0.361.97within the sector's middle half▼ 0.631.71within the sector's middle half▼ 0.251.52within the sector's middle half▼ 0.201.80within the sector's middle half▲ 0.282.26within the sector's middle half▲ 0.461.74within the sector's middle half▼ 0.52
Return on assets (ROA)0.0%-1.1%▲ 1.1pp15.5%within the sector's middle half▲ 14.4pp10.1%within the sector's middle half▼ 5.4pp6.8%within the sector's middle half▼ 3.4pp22.2%within the sector's middle half▲ 15.5pp18.7%within the sector's middle half▼ 3.6pp3.5%within the sector's middle half▼ 15.2pp
Staff (FTE)0.10.9▲ 800%
above within below The sector band is the middle half of the companies in Office administrative, office support and other business support activities (NACE 82). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €847,426
Fixed assets €536,005 ▲ 637%
Current assets €311,421 ▲ 12.9%
Equity and liabilities €847,426
Equity €254,827 ▲ 13.3%
Provisions €181 ▼ 75.6%
Debt €592,419 ▲ 382%
Debt's share of the balance-sheet total rises from 35.3% to 69.9%. Equity and debt are higher.
Key figures and ratios
2025 value · change against 2024
EBITDA
€90,043▼
2024 · €122,969
Cash flow
€62,327▼
2024 · €91,313
Quick ratio
1.09▼
2024 · 1.23
Debt to equity
2.32▲
2024 · 0.55
ROE
11.7%▼
2024 · 29.0%
Interest coverage
4.29▼
2024 · 20.01
Debt ≤ 1 year
€179,110▲
2024 · €122,214
Debt > 1 year
€412,580
Income taxes
€12,272▼
2024 · €26,455
Staff costs
€34,173▲
2024 · €4,035
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.

Staff

social balance sheet
Item31-12-202431-12-2025
Employees at the balance-sheet date12
full-time11
part-time-1
in full-time equivalents11.4
Average over the year, in full-time equivalents0.10.9
On a permanent contract12
Joined12
Left10

Source: social balance sheet in the 2024 to 2025 annual accounts

Investments

fixed assets acquired
Item20212022202320242025
Tangible fixed assets€47,495€19,471€34,977€21,837€504,200
Intangible fixed assets-€1,163€2,713--
Depreciation and write-downs of the year€10,956€15,859€20,949€26,187€32,420

Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)

Subsidies and aid

Flemish government

2024 to 2025 · 2 entries · €161 awarded · €161 paid
Year Entries AwardedPaid
2025 1 €0€161
2024 1 €161€0
Schemes
2 entries · €161 · €161 paid · Fonds voor Innoveren en Ondernemen

Comparable companies

These companies have the same main activity as DETEMA: other business support services (NACE 82990). They are comparable in size and age: total assets between €655,000 and €1m, founded between 2008 and 2010.

CompanyFoundedTotal assetsEquityGross marginNet resultFinancial year
DETEMA Kortrijk2009€0.8m€0.3m€0.2m€0.03m2025
DAKRAVENHOF Moorslede2008€0.9m€0.4m€0.1m€0.06m2025
Ferroligno Wingene2008€0.7m€0.3m€0.2m€0.08m2025
BEAS Nieuwpoort2008€1.0m€0.2m€0.2m€0.04m2025
TB TECHNOLOGY CONSULTING Brussel2009€0.8m€0.4m€0.2m€0.1m2025
ARQ Leuven2010€0.8m€0.7m€0.2m€0.1m2025
Zakenkantoor Van Hecke-Vanhulle Lievegem2008€0.9m€0.4m€0.2m€0.02m2025

They were chosen from the 9,746 other active companies with that main activity and annual accounts from the past two years. All companies with this main activity

Companies with the same profile, two years later

Historical observation

In July 2024, 10,904 companies had the same profile as DETEMA has now. Two years later, 0.7% had gone bankrupt and 95.1% were still going.

  • Micro
  • 10 to 20 years old
  • solvency 30% or more
  • a profit under 5% of the balance sheet
0.7% went bankrupt
4.0% stopped otherwise
95.1% was still going

That fits the bankruptcy probability of DETEMA 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.

The companies in ten equal groups, from the lowest to the highest expected share
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 10,904 companies, not a prediction for DETEMA. 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.

Annual accounts
Filed annual accounts As filed with the NBB · 2025 against 2024 · 60 lines

Source: Annual accounts 2025 at the NBB, filed on 29-07-2026.

Balance sheet Code20242025
Assets
Total assets20/58€348,568€847,426▲
Fixed assets21/28€72,741€536,005▲
Intangible fixed assets21€2,321€1,546▼
Tangible fixed assets22/27€70,419€534,459▲
Land and buildings22-€451,483
Plant, machinery and equipment23€39,956€46,316▲
Furniture and vehicles24€20,234€27,850▲
Other tangible fixed assets26€10,230€8,809▼
Current assets29/58€275,828€311,421▲
Stocks and contracts in progress3€126,019€115,481▼
Stocks30/36€126,019€115,481▼
Amounts receivable within one year40/41€14,539€41,792▲
Trade receivables40€13,389€41,783▲
Other amounts receivable41€1,150€9▼
Cash at bank and in hand54/58€132,267€149,159▲
Deferred charges and accrued income490/1€3,003€4,990▲
Equity and liabilities
Total equity and liabilities10/49€348,568€847,426▲
Equity10/15€224,920€254,827▲
Contributions10/11€20,460€20,460=
Reserves13€202,057€231,964▲
Tax-exempt reserves132€2,958€723▼
Distributable reserves133€199,099€231,241▲
Profit (loss) carried forward14€2,403€2,403=
Provisions and deferred taxes16€740€181▼
Deferred taxes168€740€181▼
Amounts payable17/49€122,909€592,419▲
Amounts payable after more than one year17-€412,580
Financial debts170/4-€412,580
Amounts payable within one year42/48€122,214€179,110▲
Current portion of amounts payable after more than one year42-€22,759
Trade debts44€7,484€32,355▲
Suppliers440/4€7,484€32,355▲
Advances received on contracts in progress46€13,999-
Taxes, remuneration and social security45€10,865€21,777▲
Taxes450/3€10,865€18,690▲
Remuneration and social security454/9-€3,087
Other amounts payable47/48€89,866€102,219▲
Accrued charges and deferred income492/3€695€728▲
Income statement Code20242025
Remuneration, social security and pensions62€4,035€34,173▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€26,187€32,420▲
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€302-
Other operating charges640/8€2,513€59,462▲
Gross operating margin9900€129,818€183,678▲
Operating profit (loss)9901€96,782€57,622▼
Financial income75/76B€384€5,092▲
Recurring financial income75€136€219▲
Non-recurring financial income76B€248€4,873▲
Financial charges65/66B€6,144€21,096▲
Recurring financial charges65€6,144€20,995▲
Non-recurring financial charges66B-€100
Profit (loss) for the period before taxes9903€91,022€41,619▼
Transfer from deferred taxes780€559€559=
Income taxes67/77€26,455€12,272▼
Profit (loss) for the period9904€65,126€29,906▼
Transfer from tax-exempt reserves789€2,235€2,235=
Profit (loss) for the period to be appropriated9905€67,361€32,142▼
Appropriation of the result
Profit (loss) to be appropriated9906€69,764€34,545▼
Profit (loss) brought forward from the previous period14P€2,403€2,403=
Transfer to equity691/2€67,361€32,142▼
To other reserves6921€67,361€32,142▼

The notes to these accounts have 11 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.

Line20182019202020212022202320242025Change
Remuneration, social security and pensions62------€4,035€34,173▲ 747%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€12,363€12,553€9,113€10,956€15,859€20,949€26,187€32,420▲ 23.8%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4------€302--
Other operating charges640/8---€2,054€2,381€2,247€2,513€59,462▲ 24×
Gross operating margin9900€14,824€16,512€38,804€32,903€38,246€109,512€129,818€183,678▲ 41.5%
Operating profit (loss)9901€961€2,267€28,044€19,893€20,006€86,316€96,782€57,622▼ 40.5%
Financial income75/76B---€13€11€96€384€5,092▲ 13×
Recurring financial income75€27€29€59€13€11€96€136€219▲ 61.4%
Non-recurring financial income76B------€248€4,873▲ 20×
Financial charges65/66B---€1,317€2,507€3,360€6,144€21,096▲ 243%
Recurring financial charges65€670€783€957€1,317€2,507€3,360€6,144€20,995▲ 242%
Non-recurring financial charges66B-------€100-
Profit (loss) for the period before taxes9903€318€1,512€27,146€18,588€17,510€83,052€91,022€41,619▼ 54.3%
Transfer from deferred taxes780---€378€559€559€559€559=
Income taxes67/77€433€766€3,771€4,872€5,714€24,040€26,455€12,272▼ 53.6%
Profit (loss) for the period9904-€3€859€20,693€14,094€12,355€59,571€65,126€29,906▼ 54.1%
Transfer from tax-exempt reserves789---€1,513€2,235€2,235€2,235€2,235=
Profit (loss) for the period to be appropriated9905€215€1,077€9,735€15,607€14,591€61,806€67,361€32,142▼ 52.3%
Line20182019202020212022202320242025Change
Assets
Total assets20/58€75,014€77,550€133,195€138,881€182,882€267,893€348,568€847,426▲ 143%
Fixed assets21/28€25,146€15,393€21,883€55,574€60,349€77,090€72,741€536,005▲ 637%
Intangible fixed assets21----€1,136€3,096€2,321€1,546▼ 33.4%
Tangible fixed assets22/27€25,146€15,393€21,883€55,574€59,213€73,994€70,419€534,459▲ 659%
Land and buildings22---€2,895€7,874--€451,483-
Plant, machinery and equipment23---€5,846€15,756€36,538€39,956€46,316▲ 15.9%
Furniture and vehicles24---€46,834€35,583€25,806€20,234€27,850▲ 37.6%
Other tangible fixed assets26-----€11,650€10,230€8,809▼ 13.9%
Current assets29/58€49,867€62,157€111,313€83,307€122,533€190,802€275,828€311,421▲ 12.9%
Stocks and contracts in progress3€6,160€20,177€39,071€49,149€69,264€81,836€126,019€115,481▼ 8.4%
Stocks30/36---€49,149€69,264€81,836€126,019€115,481▼ 8.4%
Amounts receivable within one year40/41€4,374€4,862€12,008€2,430€21,700€18,815€14,539€41,792▲ 187%
Trade receivables40---€1,240€21,636€17,042€13,389€41,783▲ 212%
Other amounts receivable41---€1,191€65€1,773€1,150€9▼ 99.2%
Cash at bank and in hand54/58€34,326€31,810€58,965€29,499€28,141€87,409€132,267€149,159▲ 12.8%
Deferred charges and accrued income490/1---€2,229€3,427€2,743€3,003€4,990▲ 66.2%
Equity and liabilities
Total equity and liabilities10/49€75,014€77,550€133,195€138,881€182,882€267,893€348,568€847,426▲ 143%
Equity10/15€52,222€53,081€73,774€87,869€100,224€159,794€224,920€254,827▲ 13.3%
Contributions10/11€18,600€18,600-€18,600€18,600€20,460€20,460€20,460=
Reserves13€32,296€32,078€52,771€66,866€79,221€136,931€202,057€231,964▲ 14.8%
Non-distributable reserves130/1---€1,860€1,860----
Reserves not available under the articles1311---€1,860€1,860----
Tax-exempt reserves132---€9,664€7,429€5,193€2,958€723▼ 75.6%
Distributable reserves133---€55,341€69,932€131,738€199,099€231,241▲ 16.1%
Profit (loss) carried forward14€1,326€2,403€2,403€2,403€2,403€2,403€2,403€2,403=
Provisions and deferred taxes16€225€112€2,794€2,416€1,857€1,298€740€181▼ 75.6%
Deferred taxes168---€2,416€1,857€1,298€740€181▼ 75.6%
Amounts payable17/49€22,567€24,356€56,627€48,597€80,801€106,800€122,909€592,419▲ 382%
Amounts payable after more than one year17-------€412,580-
Financial debts170/4-------€412,580-
Amounts payable within one year42/48€22,367€23,973€56,599€48,597€80,801€105,987€122,214€179,110▲ 46.6%
Current portion of amounts payable after more than one year42-------€22,759-
Financial debts43----€1,706----
Credit institutions430/8----€1,706----
Trade debts44€1,779€2,005€16,364€2,852€20,755€21,650€7,484€32,355▲ 332%
Suppliers440/4---€2,852€20,755€21,650€7,484€32,355▲ 332%
Advances received on contracts in progress46------€13,999--
Taxes, remuneration and social security45---€6,235€8,257€17,522€10,865€21,777▲ 100%
Taxes450/3---€6,235€8,257€17,522€10,865€18,690▲ 72.0%
Remuneration and social security454/9-------€3,087-
Other amounts payable47/48---€39,510€50,084€66,815€89,866€102,219▲ 13.7%
Accrued charges and deferred income492/3-----€813€695€728▲ 4.9%
Line20182019202020212022202320242025Change
Profit (loss) for the period9904-€3€859€20,693€14,094€12,355€59,571€65,126€29,906▼ 54.1%
+ Depreciation and write-downs630€12,363€12,553€9,113€10,956€15,859€20,949€26,187€32,420▲ 23.8%
Operating cash flow (approximation)€12,359€13,413€29,806€25,051€28,214€80,519€91,313€62,327▼ 31.7%
Investment in fixed assets (approximation)--€2,800-€15,603-€44,648-€20,634-€37,690-€21,837-€495,685▼ 2,170%
Change in cash--€2,516€27,155-€29,466-€1,359€59,268€44,858€16,891▼ 62.3%

A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.

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Latest 10 of 17 filings with the National Bank
Financial year Type Filed Reference Document
31-12-2025 micro format 29-07-2026 2026-00356833 NBB
31-12-2024 micro format 30-07-2025 2025-00336110 PDF
31-12-2023 micro format 31-07-2024 2024-00318789 PDF
31-12-2022 micro format 31-08-2023 2023-00429371 PDF
31-12-2021 micro format 17-07-2022 2022-20199104 PDF
31-12-2020 micro format 26-07-2021 2021-39800176 PDF
31-12-2019 micro format 24-07-2020 2020-34100595 PDF
31-12-2018 micro format 10-07-2019 2019-31300077 PDF
31-12-2017 micro format 16-07-2018 2018-34100313 PDF
31-12-2016 micro format 30-06-2017 2017-26000587 PDF

Show all 17 filings

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