D&L
BankruptcySummary
The KBO register records for D&L the legal situation: open bankruptcy; this is today's state according to the register itself, which carries no start date. The 2025 annual accounts show negative equity (-€22,352) and a net result of €3,618.
Are you a creditor?
Open bankruptcy
Source: KBO register
The KBO register records a bankruptcy for this company. If it owes you money, you are not paid automatically: you file your claim yourself.
The procedure
The publication of the judgment is not in our data. Court, date and curator are in RegSol: search by the enterprise number.
What to do now
- Do not deliver on credit any more without an agreement with the curator.
- Gather your documents: invoices, purchase orders, contract, delivery notes and reminders.
- File your proof of claim in RegSol (regsol.be), yourself with eID or itsme, or through your lawyer. State principal, interest and costs separately, and any preferential right you hold.
- Delivered under retention of title? Reclaim your goods before the first report on the verification of claims.
- Ask your accountant about the VAT on the unpaid invoices: in a bankruptcy it can be recovered under conditions.
- Follow the file in RegSol: the verification report (admitted or disputed) and the curator's reports appear there.
Deadlines: the judgment sets the last day to file your claim, by law at most thirty days after the judgment, and the day of the first verification report. Both dates are in the publication in the Official Gazette and in RegSol; Checked does not read them yet. A late claim is sometimes still possible, but not without consequences.
File a claim in RegSol ↗
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General information, not legal advice. If in doubt, the curator, your lawyer or your accountant can help.Creditor guide for this company
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Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 5% of 31958 sector peers (2025).
NBB · sector comparisonPosition among 31958 sector peers
Solvency
better than 5%
← weakest
strongest →
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 22-04-2026, 8 days ahead of the deadline.
NBB · 8 filingsDeviation from the deadline
2025
8 d early
2024
1 d early
2023
on the day
2022
2 d early
2021
2 d late
2020
on the day
2019
1 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 1 day before the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% of the sector filed late.
Checked, nothing found (2)
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
29-09-2026 today30-09-2026 close30-04-2027 deadline
History
Go further with this company
Who ran this company, and where was it based, on a date before the end?Company as of a date Is the registered address a letterbox address or a business centre?Addresses Are there other customers at risk in your own list?List enrichment How is the Business and other management consultancy sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2025, micro schema
Equity
-€22,352▲ 13.9%
2024 · -€25,969
Total assets
€117▼ 95.1%
2024 · €2,394
Net result
€3,618
2024 · -€8,327
Working capital
-€22,469▲ 19.4%
2024 · -€27,860
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 70, Activities of head offices; management consultancy activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€1,586▼ 83.7%€4,557▲ 187%-€38,955-€8,009▲ 79.4%€3,815
Net result€974below the sector's middle half▼ 87.4%€2,199below the sector's middle half▲ 126%-€39,992below the sector's middle half-€8,327below the sector's middle half▲ 79.2%€3,618within the sector's middle half
Equity€20,150below the sector's middle half▲ 5.1%€22,350below the sector's middle half▲ 10.9%-€17,643below the sector's middle half-€25,969below the sector's middle half▼ 47.2%-€22,352below the sector's middle half▲ 13.9%
Total assets€69,370below the sector's middle half▼ 10.5%€73,361below the sector's middle half▲ 5.8%€19,734below the sector's middle half▼ 73.1%€2,394below the sector's middle half▼ 87.9%€117below the sector's middle half▼ 95.1%
Debt€49,220▼ 15.6%€51,011▲ 3.6%€37,377▼ 26.7%€28,363▼ 24.1%€22,469▼ 20.8%
Working capital€24,361within the sector's middle half▼ 19.7%€20,241within the sector's middle half▼ 16.9%-€21,929below the sector's middle half-€27,860below the sector's middle half▼ 27.0%-€22,469below the sector's middle half▲ 19.4%
Solvency29.0%within the sector's middle half▲ 4.3pp30.5%within the sector's middle half▲ 1.4pp-89.4%below the sector's middle half▼ 119.9pp
Current ratio1.68within the sector's middle half▼ 0.131.46within the sector's middle half▼ 0.220.39below the sector's middle half▼ 1.07
Return on assets (ROA)1.4%within the sector's middle half▼ 8.6pp3.0%within the sector's middle half▲ 1.6pp-202.7%below the sector's middle half▼ 205.7pp
above
within
below
the middle half (P25 to P75) of NACE 70, Activities of head offices; management consultancy activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2025: €3,815 after a loss of €8,009 in 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €117
Fixed assets
€117 ▼ 93.8%
Current assets
€0 ▼ 100.0%
Key figures and ratios
EBITDA
€4,278▲
2024 · -€6,034
Cash flow
€4,081▲
2024 · -€6,351
Interest coverage
21.66▲
2024 · -21.85
Debt ≤ 1 year
€22,469▼
2024 · €28,363
Ratios withheld: a balance sheet total of €117 is too small for a meaningful ratio.
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | €5,024 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €1,800 | €2,336 | €1,985 | €1,975 | €463 | ▼ 76.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | - | - | €523 | €409 | ▼ 21.8% |
| Other operating charges640/8 | €232 | €464 | €360 | €642 | €487 | ▼ 24.1% |
| Non-recurring operating charges66A | - | - | €3,147 | - | - | - |
| Gross operating margin9900 | €3,617 | €7,357 | -€33,462 | -€4,868 | €5,175 | ▲ 206% |
| Operating profit (loss)9901 | €1,586 | €4,557 | -€38,955 | -€8,009 | €3,815 | ▲ 148% |
| Financial income75/76B | €1,144 | €147 | €516 | €16 | - | - |
| Recurring financial income75 | €1,144 | €147 | €516 | €16 | - | - |
| Financial charges65/66B | €1,706 | €2,454 | €1,499 | €276 | €198 | ▼ 28.5% |
| Recurring financial charges65 | €1,706 | €2,454 | €1,499 | €276 | €198 | ▼ 28.5% |
| Profit (loss) for the period before taxes9903 | €1,023 | €2,250 | -€39,938 | -€8,269 | €3,618 | ▲ 144% |
| Income taxes67/77 | €50 | €51 | €55 | €58 | - | - |
| Profit (loss) for the period9904 | €974 | €2,199 | -€39,992 | -€8,327 | €3,618 | ▲ 143% |
| Profit (loss) for the period to be appropriated9905 | €974 | €2,199 | -€39,992 | -€8,327 | €3,618 | ▲ 143% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €69,370 | €73,361 | €19,734 | €2,394 | €117 | ▼ 95.1% |
| Formation expenses20 | €350 | - | - | - | - | - |
| Fixed assets21/28 | €8,680 | €8,862 | €5,988 | €1,891 | €117 | ▼ 93.8% |
| Tangible fixed assets22/27 | €6,318 | €6,500 | €4,563 | €1,891 | €117 | ▼ 93.8% |
| Plant, machinery and equipment23 | €97 | - | - | - | - | - |
| Furniture and vehicles24 | €2,366 | €3,352 | €4,563 | €1,891 | €117 | ▼ 93.8% |
| Other tangible fixed assets26 | €3,855 | €3,147 | - | - | - | - |
| Financial fixed assets28 | €2,363 | €2,363 | €1,425 | - | - | - |
| Current assets29/58 | €60,339 | €64,499 | €13,747 | €503 | €0 | ▼ 100.0% |
| Stocks and contracts in progress3 | €48,060 | €57,412 | €7,124 | €409 | €0 | ▼ 100% |
| Stocks30/36 | €48,060 | €57,412 | €7,124 | €409 | €0 | ▼ 100% |
| Amounts receivable within one year40/41 | €6,709 | €105 | - | - | - | - |
| Trade receivables40 | €6,506 | €105 | - | - | - | - |
| Other amounts receivable41 | €203 | - | - | - | - | - |
| Cash at bank and in hand54/58 | €3,763 | €5,554 | €6,418 | €94 | €0 | ▼ 99.9% |
| Deferred charges and accrued income490/1 | €1,807 | €1,428 | €204 | - | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €69,370 | €73,361 | €19,734 | €2,394 | €117 | ▼ 95.1% |
| Equity10/15 | €20,150 | €22,350 | -€17,643 | -€25,969 | -€22,352 | ▲ 13.9% |
| Contributions10/11 | €18,600 | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Profit (loss) carried forward14 | €1,550 | €3,750 | -€36,243 | -€44,569 | -€40,952 | ▲ 8.1% |
| Amounts payable17/49 | €49,220 | €51,011 | €37,377 | €28,363 | €22,469 | ▼ 20.8% |
| Amounts payable after more than one year17 | €8,617 | €6,753 | €1,701 | - | - | - |
| Financial debts170/4 | €8,617 | €6,753 | €1,701 | - | - | - |
| Amounts payable within one year42/48 | €35,978 | €44,258 | €35,676 | €28,363 | €22,469 | ▼ 20.8% |
| Current portion of amounts payable after more than one year42 | €11,906 | €13,591 | €5,052 | €1,701 | - | - |
| Financial debts43 | - | - | - | - | €79 | - |
| Credit institutions430/8 | - | - | - | - | €79 | - |
| Trade debts44 | €1,442 | €10,232 | €466 | €186 | - | - |
| Suppliers440/4 | €1,442 | €10,232 | €466 | €186 | - | - |
| Advances received on contracts in progress46 | - | €217 | - | - | - | - |
| Taxes, remuneration and social security45 | €4,740 | €3,707 | €3,265 | €57 | €551 | ▲ 865% |
| Taxes450/3 | €4,740 | €3,707 | €3,265 | €57 | €551 | ▲ 865% |
| Other amounts payable47/48 | €17,890 | €16,512 | €26,893 | €26,419 | €21,840 | ▼ 17.3% |
| Accrued charges and deferred income492/3 | €4,625 | - | - | - | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €974 | €2,199 | -€39,992 | -€8,327 | €3,618 | ▲ 143% |
| + Depreciation and write-downs630 | €1,800 | €2,336 | €1,985 | €1,975 | €463 | ▼ 76.6% |
| Operating cash flow (approximation) | €2,773 | €4,536 | -€38,007 | -€6,351 | €4,081 | ▲ 164% |
| Investment in fixed assets (approximation) | - | -€2,518 | €889 | €2,122 | €1,311 | ▼ 38.2% |
| Change in cash | - | €1,791 | €865 | -€6,324 | -€94 | ▲ 98.5% |
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
Next filing, fiscal year 2026, expected by
2026
22-04
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
30-09
Financial
Back to profitnet €3,618
Net result €3,618 after 2 loss-making years.
29-04
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
30-04
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
30-09
Financial
Weakest financial yearnet -€39,992
Net result drops to -€39,992, the lowest in the series.
28-04
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
02-05
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 2 days late
2021
30-04
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
30-09
Financial
Back to profitnet €7,725
Net result €7,725 after 2 loss-making years.
29-04
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
30-04
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 1 act read
About the unread acts
We know of 1 Belgian State Gazette act for this company. It has not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
1 act for this company is 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, Poperinge · 1 establishment unit since 2017
Ground area
695 m²
Building footprint
269 m²
Volume, LiDAR
1,574 m³
2 parcels, Flanders · tallest building 11.2 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
SCHOU-ETTE
since 20172.266.532.682
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 33021F0059/00L000 | Flanders | 523 m² | 1 · 108 m² | 6.8 m · 2 fl. |
| 33021F1025/00G000 | Flanders | 172 m² | 1 · 161 m² | 11.2 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Similar companies · same sector, comparable size
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VAL DE LA LYS
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Of 82,646 companies in sector 70200 we hold annual accounts for 52,627. 31,777 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)
Founded25-07-2017
Fiscal year end30-09
Activities, NACEBEL 2025
70200Business and other management consultancy
47716Retail sale of clothing and accessories for women, men, children and babies (general range)
47721Retail sale of footwear
68310Real estate agency activities
68321Property management for co-owned buildings (syndics)
86951Physiotherapy
E-invoicing
Reachable via Peppol
Peppol ID
0208:0678838860
Also
9925:BE0678838860
Registered
29-03-2026
The company is no longer active; its Peppol card can remain until its access point withdraws it.
Register as of 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.