BENOIT LERUSE
Annual accounts 2025
micro format, filed on 09-07-2026, 22 days before the deadlineTurnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €320,000. Estimated: probably between €250,000 and €390,000.
Balance sheet
balance sheet total €86,168 on 31-12-2025in euro
Position in the sector
17.7%
Higher than 20% of 37,240 companies in 2025.
1.62
Higher than 44% of 36,534 companies in 2025.
17.0%
Higher than 73% of 36,769 companies in 2025.
Net result: middle half · Equity: bottom quarter · Balance sheet total: middle half · Working capital: middle half
Staff
€46,141
Staff costs divided by the average number of full-time equivalents.
+1 person
In 2025, 1 person joined and nobody left.
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | ||||||||||
20/58 |
86,168 | 118,852 | 125,625 | 141,278 | 111,835 | 112,030 | 104,896 | 116,290 | 157,697 | |
21/28 |
11,593 | 18,435 | 34,826 | 32,610 | 24,470 | 16,582 | 19,958 | 22,729 | 17,267 | |
21 |
- | - | 0 | 173 | 347 | 520 | 693 | - | - | |
22/27 |
9,413 | 16,255 | 32,646 | 30,256 | 21,943 | 13,882 | 17,084 | 20,549 | 17,087 | |
23 |
6,444 | 10,474 | 13,965 | 9,208 | 10,288 | 13,294 | 16,745 | 18,694 | 1,907 | |
24 |
2,969 | 5,781 | 18,681 | 21,048 | 11,655 | 588 | 339 | 1,856 | 15,180 | |
28 |
2,180 | 2,180 | 2,180 | 2,180 | 2,180 | 2,180 | 2,180 | 2,180 | 180 | |
29/58 |
74,575 | 100,418 | 90,800 | 108,669 | 87,365 | 95,447 | 84,938 | 93,561 | 140,429 | |
3 |
9,300 | 11,646 | 2,500 | 2,500 | 2,500 | 12,953 | 12,953 | 12,953 | 12,953 | |
30/36 |
9,300 | 11,646 | 2,500 | 2,500 | 2,500 | 12,953 | 12,953 | 12,953 | 12,953 | |
40/41 |
64,874 | 88,772 | 71,740 | 93,212 | 76,209 | 58,685 | 67,132 | 80,097 | 96,201 | |
40 |
61,242 | 44,095 | 54,793 | 80,093 | 37,858 | 48,707 | 56,100 | 48,905 | 72,606 | |
41 |
3,632 | 44,677 | 16,947 | 13,119 | 38,351 | 9,978 | 11,033 | 31,191 | 23,595 | |
54/58 |
- | - | 16,560 | 12,956 | 8,656 | 23,809 | 4,853 | 11 | 31,152 | |
490/1 |
401 | - | - | - | - | - | - | 500 | 123 | |
| Balance sheet: equity and liabilities | ||||||||||
10/49 |
86,168 | 118,852 | 125,625 | 141,278 | 111,835 | 112,030 | 104,896 | 116,290 | 157,697 | |
10/15 |
15,237 | 598 | -30,043 | 5,775 | -19,337 | -30,459 | -32,573 | -19,530 | 13,728 | |
10/11 |
19,166 | 19,166 | 19,166 | 18,600 | 18,600 | 18,600 | 18,600 | 12,400 | 12,400 | |
10 |
- | - | - | 18,600 | 18,600 | - | - | - | - | |
100 |
- | - | - | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | 18,600 | |
101 |
- | - | - | - | - | - | - | 6,200 | 6,200 | |
13 |
- | - | - | 566 | 566 | 566 | 566 | 566 | 566 | |
130/1 |
- | - | - | 566 | 566 | 566 | - | - | - | |
130 |
- | - | - | 566 | 566 | 566 | 566 | 566 | 566 | |
14 |
-3,930 | -18,568 | -49,209 | -13,391 | -38,504 | -49,626 | -51,739 | -32,497 | 761 | |
17/49 |
70,932 | 118,254 | 155,668 | 135,503 | 131,172 | 142,489 | 137,469 | 135,820 | 143,969 | |
17 |
25,000 | - | 6,392 | 9,831 | 3,492 | - | 1,933 | 10,516 | 8,391 | |
170/4 |
25,000 | - | 6,392 | 9,831 | 3,492 | - | 1,933 | 10,516 | 8,391 | |
42/48 |
45,932 | 118,254 | 149,276 | 125,672 | 127,679 | 142,147 | 135,536 | 125,305 | 135,578 | |
42 |
- | - | 3,439 | 7,053 | 2,809 | 2,491 | 8,727 | 11,935 | 5,545 | |
43 |
21,458 | 25,000 | 49,994 | 52,849 | 49,903 | 47,286 | 47,068 | 46,482 | 44,657 | |
430/8 |
21,458 | 25,000 | 49,994 | 52,849 | 49,903 | 47,286 | 47,068 | 46,482 | 44,657 | |
44 |
8,294 | 25,673 | 51,749 | 45,456 | 71,290 | 82,012 | 66,336 | 58,994 | 72,341 | |
440/4 |
8,294 | 25,673 | 51,749 | 45,456 | 71,290 | 82,012 | 66,336 | 58,994 | 72,341 | |
46 |
- | - | - | - | - | - | - | - | 798 | |
45 |
9,537 | 16,054 | 5,972 | 6,422 | 1,676 | 4,324 | 7,189 | 7,895 | 12,236 | |
450/3 |
4,759 | 16,054 | 4,667 | 4,447 | 450 | 3,454 | 2,778 | 3,289 | 817 | |
454/9 |
4,778 | - | 1,305 | 1,975 | 1,226 | 870 | 4,411 | 4,605 | 11,419 | |
47/48 |
6,642 | 51,527 | 38,122 | 13,891 | 2,002 | 6,034 | 6,216 | - | - | |
492/3 |
- | - | - | - | - | 341 | - | - | - | |
| Income statement | ||||||||||
76A |
13,336 | 29,887 | - | - | - | - | 7,750 | - | - | |
9900 |
102,069 | 118,872 | 29,210 | 65,754 | 30,780 | 20,557 | -3,275 | -137 | 67,158 | |
62 |
64,598 | 62,189 | 42,424 | 12,934 | 8,507 | 2,909 | 4,322 | 23,124 | 47,499 | |
630 |
6,842 | 7,443 | 13,885 | 8,623 | 5,349 | 3,979 | 5,141 | 4,667 | 4,406 | |
640/8 |
87 | 3,712 | 1,336 | 2,046 | 1,660 | 275 | 728 | 821 | 883 | |
66A |
8,369 | 378 | - | - | - | 4,047 | - | - | 860 | |
9901 |
22,174 | 45,151 | -28,435 | 42,152 | 15,264 | 9,347 | -13,467 | -28,749 | 13,509 | |
75/76B |
250 | 120 | 186 | 1,688 | 185 | 207 | 22 | 12 | 729 | |
75 |
250 | 120 | 186 | 1,688 | 185 | 207 | 22 | 12 | 729 | |
65/66B |
6,776 | 14,521 | 7,568 | 18,707 | 4,077 | 7,733 | 5,798 | 4,521 | 2,165 | |
65 |
6,776 | 14,521 | 7,568 | 18,707 | 4,077 | 7,733 | 5,798 | 4,521 | 2,115 | |
66B |
- | - | - | - | - | - | - | - | 50 | |
9903 |
15,647 | 30,750 | -35,818 | 25,133 | 11,372 | 1,822 | -19,242 | -33,258 | 12,073 | |
67/77 |
1,009 | 109 | - | 20 | 250 | -292 | - | - | 746 | |
9904 |
14,638 | 30,641 | -35,818 | 25,112 | 11,122 | 2,114 | -19,242 | -33,258 | 11,328 | |
9905 |
14,638 | 30,641 | -35,818 | 25,112 | 11,122 | 2,114 | -19,242 | -33,258 | 11,328 | |
| Appropriation of the result | ||||||||||
9906 |
-3,930 | -18,568 | -49,209 | -13,391 | -38,504 | -49,626 | -51,739 | -32,497 | 11,328 | |
14P |
-18,568 | -49,209 | -13,391 | -38,504 | -49,626 | - | - | - | - | |
691/2 |
- | - | - | - | - | - | - | - | 566 | |
6920 |
- | - | - | - | - | - | - | - | 566 | |
694/7 |
- | - | - | - | - | - | - | - | 10,000 | |
695 |
- | - | - | - | - | - | - | - | 10,000 | |
| Social balance sheet | ||||||||||
9087 |
1.4 | 1.5 | 1.4 | - | - | - | - | 1.2 | 1.8 | |
Hours worked1013 |
1,840 | 2,392 | 2,252 | - | - | - | - | 1,952 | 2,667 | |
| Document | ||||||||||
The notes to these accounts have 8 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.
Source: Annual accounts 2025 at the NBB, filed on 09-07-2026.
Filings
each dot is a set of accounts, on the day it reached the National Bank| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 09-07-2026 | 2026-00271495 | |
| 31-12-2024 | micro format | 08-07-2025 | 2025-00241773 | |
| 31-12-2023 | micro format | 04-10-2024 | 2024-00492578 | |
| 31-12-2022 | micro format | 27-07-2023 | 2023-00278004 | |
| 31-12-2021 | micro format | 30-08-2022 | 2022-20342131 | |
| 31-12-2020 | micro format | 01-07-2021 | 2021-28000524 | |
| 31-12-2019 | micro format | 01-09-2020 | 2020-48200387 | |
| 31-12-2018 | micro format | 29-08-2019 | 2019-52200056 | |
| 31-12-2017 | micro format | 24-08-2018 | 2018-50900104 |
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|---|
| 29,016 | 52,594 | -14,550 | 50,774 | 20,613 | 13,326 | -8,325 | -24,082 | 17,915 | ||
| 21,480 | 38,084 | -21,933 | 33,735 | 16,471 | 6,092 | -14,101 | -28,591 | 15,734 | ||
| 0 | 1,126 | 16,101 | 16,762 | 13,236 | 10,268 | 2,370 | 10,129 | 21,673 | ||
| - | - | 3,604 | 4,300 | -15,153 | 18,956 | 4,843 | -31,142 | - | ||
| 28,644 | -17,836 | -58,477 | -17,003 | -40,314 | -46,700 | -50,597 | -31,744 | 4,852 | ||
| 17.7% | 0.5% | -23.9% | 4.1% | -17.3% | -27.2% | -31.1% | -16.8% | 8.7% | ||
| 1.62 | 0.85 | 0.61 | 0.86 | 0.68 | 0.67 | 0.63 | 0.75 | 1.04 | ||
| 1.42 | 0.75 | 0.59 | 0.84 | 0.66 | 0.58 | 0.53 | 0.64 | 0.94 | ||
| 4.66 | - | - | 23.46 | - | - | - | - | 10.49 | ||
| 96.1% | - | - | 434.8% | - | - | - | - | 82.5% | ||
| 17.0% | 25.8% | -28.5% | 17.8% | 9.9% | 1.9% | -18.3% | -28.6% | 7.2% | ||
| 4.28 | 3.62 | -1.92 | 2.71 | 5.06 | - | - | - | - |
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Social balance sheet
| Item | 31-12-2025 | 31-12-2024 | 31-12-2023 |
|---|---|---|---|
| Employees at the balance-sheet date | 3 | 2 | 2 |
| full-time | 2 | 1 | 1 |
| part-time | 1 | 1 | 1 |
| in full-time equivalents | 2.1 | 1.1 | 1.1 |
| 1.4 | 1.5 | 1.4 | |
| On a permanent contract | 2 | 2 | 2 |
| Joined | 1 | 2 | 1 |
| Left | 0 | 2 | 1 |
| Training hours | - | 339 | - |
Source: social balance sheet in the 2023 to 2025 annual accounts
Investments
fixed assets acquired| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Tangible fixed assets | - | €1,126 | €16,101 | €16,762 | €13,236 |
| €6,842 | €7,443 | €13,885 | €8,623 | €5,349 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Insights on BENOIT LERUSE
The operating result for 2025 is 51% lower than in 2024.
Debt's share of the balance-sheet total falls from 99.5% to 82.3%. Equity is higher and debt is lower.