A & L
ActiveSummary
A & L is a financial institution; the bankruptcy model is trained on trading and manufacturing companies and does not apply here. The 2024 annual accounts show negative equity (€-82k) and a net result of €-7k. Equity is shrinking by ~58.3% per year across the filed fiscal years. Its solvency ranks better than 5% of 9863 sector peers (fiscal year 2024). The company has been active since 2013 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Outside the general model
Model not applicable to financial institutions
The health score weighs liquidity, leverage and margins against norms for trading and manufacturing companies. A bank, insurer or financial holding has a fundamentally different balance-sheet structure, so those ratios, and hence the score, carry no meaning here. That is why we show no financial axes either.
Credit check for your own amount and term
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Filed after the deadline
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 24-09-2025, 55 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
55 d late
2023
30 d late
2022
29 d late
2021
31 d late
2020
11 d early
2019
28 d late
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2024, micro schema
Equity
€-82k▼ 10.0%
2023 · €-75k
2018: €39khighest in 7 years
2019: €31k▼ -20.7% vs 2018
2020: €1k▼ -96.6% vs 2019
2021: €-38k▼ -3684% vs 2020
2022: €-71k▼ -86.7% vs 2021
2023: €-75k▼ -5.0% vs 2022
2024: €-82k▼ -10.0% vs 2023lowest in 7 years
2018 → 2024
Net result
€-7k▼ 109%
2023 · €-4k
2018: €2khighest in 7 years
2019: €-8k▼ -517% vs 2018
2020: €-30k▼ -270% vs 2019
2021: €-39k▼ -31.2% vs 2020lowest in 7 years
2022: €-33k▲ +15.6% vs 2021
2023: €-4k▲ +89.2% vs 2022
2024: €-7k▼ -109% vs 2023
2018 → 2024
Total assets
€444k▼ 2.0%
2023 · €453k
2018: €503k
2019: €515k▲ +2.4% vs 2018highest in 7 years
2020: €448k▼ -13.1% vs 2019
2021: €441k▼ -1.6% vs 2020lowest in 7 years
2022: €444k▲ +0.8% vs 2021
2023: €453k▲ +1.9% vs 2022
2024: €444k▼ -2.0% vs 2023
2018 → 2024
Solvency
-18.5%▼ 2.0pp
2023 · -16.5%
2018: 7.7%highest in 7 years
2019: 6.0%▼ -22.5% vs 2018
2020: 0.2%▼ -96.0% vs 2019
2021: -8.6%▼ -3741% vs 2020
2022: -16.0%▼ -85.2% vs 2021
2023: -16.5%▼ -3.0% vs 2022
2024: -18.5%▼ -12.2% vs 2023lowest in 7 years
2018 → 2024
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20202021202220232024Trend
Equity€1k-€-38k€-71k▼ 86.7%€-75k▼ 5.0%€-82k▼ 10.0%
2020: €1khighest in 5 years
2021: €-38k▼ -3684% vs 2020
2022: €-71k▼ -86.7% vs 2021
2023: €-75k▼ -5.0% vs 2022
2024: €-82k▼ -10.0% vs 2023lowest in 5 years
Operating result€-30k-€-39k▼ 31.5%€-23k▲ 39.9%€-3k▲ 85.5%€-7k▼ 114%
2020: €-30k
2021: €-39k▼ -31.5% vs 2020lowest in 5 years
2022: €-23k▲ +39.9% vs 2021
2023: €-3k▲ +85.5% vs 2022highest in 5 years
2024: €-7k▼ -114% vs 2023
Net result€-30k-€-39k▼ 31.2%€-33k▲ 15.6%€-4k▲ 89.2%€-7k▼ 109%
2020: €-30k
2021: €-39k▼ -31.2% vs 2020lowest in 5 years
2022: €-33k▲ +15.6% vs 2021
2023: €-4k▲ +89.2% vs 2022highest in 5 years
2024: €-7k▼ -109% vs 2023
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €7k in 2024 against €3k in 2023; the loss grows.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €444k
Fixed assets
€436k ▼ 0.1%
Current assets
€8k ▼ 50.2%
Key figures and ratios
ROA
-1.7%▼
2023 · -0.8%
Debt
€526k▼
2023 · €528k
Debt ≤ 1 year
€526k▼
2023 · €528k
Income taxes
€164▲
2023 · €137
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2024 against 2023 · 36 lines
Balance sheet
Code20232024
Assets
Total assets20/58€453k€444k▼
Fixed assets21/28€436k€436k▼
Tangible fixed assets22/27€824€290▼
Furniture and vehicles24€824€290▼
Financial fixed assets28€436k€436k=
Current assets29/58€17k€8k▼
Amounts receivable within one year40/41€16k€8k▼
Trade receivables40€9k€8k▼
Other amounts receivable41€7k-
Cash at bank and in hand54/58€785€202▼
Deferred charges and accrued income490/1€111-
Equity and liabilities
Total equity and liabilities10/49€453k€444k▼
Equity10/15€-75k€-82k▼
Contributions10/11€51k€51k=
Profit (loss) carried forward14€-126k€-133k▼
Amounts payable17/49€528k€526k▼
Amounts payable within one year42/48€528k€526k▼
Trade debts44€24k€23k▼
Suppliers440/4€24k€23k▼
Taxes, remuneration and social security45€4k€5k▲
Taxes450/3€3k€4k▲
Remuneration and social security454/9€1k€1k▲
Other amounts payable47/48€500k€498k▼
Income statement
Code20232024
Non-recurring operating income76A-€1k
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€589€534▼
Other operating charges640/8€679€8k▲
Gross operating margin9900€-2k€1k▲
Operating profit (loss)9901€-3k€-7k▼
Financial charges65/66B€31€11▼
Recurring financial charges65€31€11▼
Profit (loss) for the period before taxes9903€-3k€-7k▼
Income taxes67/77€137€164▲
Profit (loss) for the period9904€-4k€-7k▼
Profit (loss) for the period to be appropriated9905€-4k€-7k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-126k€-133k▼
Profit (loss) brought forward from the previous period14P€-122k€-126k▼
The notes to these accounts (7 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | €1k | - |
| Remuneration, social security and pensions62 | - | €17k | €1k | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €299 | €589 | €589 | €589 | €534 | ▼ 9.3% |
| Other operating charges640/8 | - | €637 | €780 | €679 | €8k | ▲ 1,041% |
| Gross operating margin9900 | €25k | €-20k | €-21k | €-2k | €1k | ▲ 147% |
| Operating profit (loss)9901 | €-30k | €-39k | €-23k | €-3k | €-7k | ▼ 114% |
| Recurring financial income75 | €519 | - | - | - | - | - |
| Financial charges65/66B | - | €9 | €9k | €31 | €11 | ▼ 64.5% |
| Recurring financial charges65 | €575 | €9 | €9k | €31 | €11 | ▼ 64.5% |
| Profit (loss) for the period before taxes9903 | €-30k | €-39k | €-33k | €-3k | €-7k | ▼ 112% |
| Income taxes67/77 | €114 | €117 | €135 | €137 | €164 | ▲ 20.2% |
| Profit (loss) for the period9904 | €-30k | €-39k | €-33k | €-4k | €-7k | ▼ 109% |
| Profit (loss) for the period to be appropriated9905 | €-30k | €-39k | €-33k | €-4k | €-7k | ▼ 109% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €448k | €441k | €444k | €453k | €444k | ▼ 2.0% |
| Fixed assets21/28 | €438k | €438k | €437k | €436k | €436k | ▼ 0.1% |
| Tangible fixed assets22/27 | €3k | €2k | €1k | €824 | €290 | ▼ 64.8% |
| Furniture and vehicles24 | - | €2k | €1k | €824 | €290 | ▼ 64.8% |
| Financial fixed assets28 | €435k | €436k | €436k | €436k | €436k | = |
| Current assets29/58 | €10k | €3k | €8k | €17k | €8k | ▼ 50.2% |
| Amounts receivable within one year40/41 | €10k | €401 | €7k | €16k | €8k | ▼ 48.7% |
| Trade receivables40 | - | - | - | €9k | €8k | ▼ 7.8% |
| Other amounts receivable41 | - | €401 | €7k | €7k | - | - |
| Cash at bank and in hand54/58 | €573 | €3k | €341 | €785 | €202 | ▼ 74.2% |
| Deferred charges and accrued income490/1 | - | - | - | €111 | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €448k | €441k | €444k | €453k | €444k | ▼ 2.0% |
| Equity10/15 | €1k | €-38k | €-71k | €-75k | €-82k | ▼ 10.0% |
| Contributions10/11 | - | €51k | €51k | €51k | €51k | = |
| Profit (loss) carried forward14 | €-50k | €-89k | €-122k | €-126k | €-133k | ▼ 5.9% |
| Amounts payable17/49 | €447k | €479k | €516k | €528k | €526k | ▼ 0.3% |
| Amounts payable within one year42/48 | €447k | €479k | €515k | €528k | €526k | ▼ 0.3% |
| Trade debts44 | €338k | €373k | €13k | €24k | €23k | ▼ 3.8% |
| Suppliers440/4 | - | €373k | €13k | €24k | €23k | ▼ 3.8% |
| Taxes, remuneration and social security45 | - | €3k | €2k | €4k | €5k | ▲ 22.4% |
| Taxes450/3 | - | €2k | €1k | €3k | €4k | ▲ 30.3% |
| Remuneration and social security454/9 | - | €1k | €1k | €1k | €1k | ▲ 4.7% |
| Other amounts payable47/48 | - | €102k | €500k | €500k | €498k | ▼ 0.3% |
| Accrued charges and deferred income492/3 | - | €215 | €37 | - | - | - |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €-30k | €-39k | €-33k | €-4k | €-7k | ▼ 109% |
| + Depreciation and write-downs630 | €299 | €589 | €589 | €589 | €534 | ▼ 9.3% |
| Operating cash flow (approximation) | €-30k | €-39k | €-32k | €-3k | €-7k | ▼ 132% |
| Investment in fixed assets (approximation) | - | €-363 | €0 | €0 | €0 | - |
| Change in cash | - | €2k | €-3k | €444 | €-582 | ▼ 231% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2025
24-09
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 55 days late
2024
30-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 30 days late
2023
29-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 29 days late
2022
31-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 31 days late
2021
31-12
Financial
Weakest financial yearnet €-39k
Net result drops to €-39k, the lowest in the series; recovery starts the following year.
20-07
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
28-08
NBB filing
Annual accounts filed
fiscal year 2019 · full schema · 28 days late
2019
28-06
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
31-08
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 31 days late
2017
29-06
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
2016
30-08
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 30 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts
We know of 3 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
3 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, Nassogne · 1 establishment unit since 2013
Ground area
3,524 m²
Building footprint
181 m²
Parcel 83040C0047/00S002, Wallonia. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
A & L
since 20132.219.445.914
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 83040C0047/00S002 | Wallonia | 3,524 m² | 1 · 181 m² | - |
Linked by address, not proof of ownership
Good to know
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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Of 24,727 companies in sector 64210 we hold annual accounts for 19,768. 1,023 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company (pre-2019)
Founded29-05-2013
Fiscal year end31-12
Activities, NACEBEL 2025
64210Activities of holding companies
Scores and ratios are computed by Checked and are not a credit decision.