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EM Law

Active
Private limited companyfounded 20233 yrs activeHoornstraat 88, 1040 Etterbeek, BelgiumKBO/BCE: BE 0797.568.147
Summary

EM Law has been active since 2023 and the Belgian State Gazette contains no insolvency or warning signals. The 2026 annual accounts show equity of €74,083 and a net result of €72,083. Equity is growing by ~51.7% per year across the filed fiscal years. Its solvency ranks better than 90% of 168 sector peers (fiscal year 2026). The computed 12-month bankruptcy probability is 0.5% (very low).

Checked score

Score 2026
Axes · tick = 2025
Profitability100=
Solvency100=
Growth78=
Track record94
Bankruptcy probability, 12 months
0.5% Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €6,000 at 30 days acceptable
Liquidity ample (current ratio 17.0 against 14.64 in 2025; short-term debt: 5.6% and cash: 81.4% of total assets), and 5.6% of the assets are financed with debt.
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Signals

Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 69
Relative position
BE, all sectors
reference
Legal and accounting activities (NACE 69)
about 77% fewer bankruptcies
← fewer bankruptcies more bankruptcies →
raises risk · Limited track record
This company has not been active as long as an established one and statistically fails somewhat more often.
KBO · incorporation date
Age against the risk zone
highest failure risk from 2 to 8 years 3 years 0 10 y
raises risk · Higher-failure-rate region
In this region companies fail more often than in the rest of the country.
KBO · registered office
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2026
Solvency, return and age of the figures
Solvency
94.4%
Return on assets
91.8%
Age of the figures
5 mo
neutral · Latest accounts filed on time
The financial year that closed on 30-04-2026 was due by 30-11-2026 and was filed on 03-07-2026, 150 days ahead of the deadline.
NBB · 4 filings
Deviation from the deadline
2026
150 d early
2025
39 d early
2024
8 d early
2023
15 d early
← before the deadline after the deadline →
tick = median of all Belgian filingsring = median in the sector

This company filed its last 4 accounts on average 53 days 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 30-04-2027 and is due by 30-11-2027. Nothing is late today. Usually files around 3 November (3 of the last 4 filed years within 30 days of that day).
Companies Code · seven months
Position in the running window
30-09-2026 today30-04-2027 close30-11-2027 deadline
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

History

On 24 January 2023, EM Law was incorporated as a Private limited company.1 Total assets went from EUR 17,365 in 2023 to EUR 78,506 in 2026.2

  1. 1Crossroads Bank for Enterprises
  2. 2National Bank, annual accounts 2023 and 2026

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Financials · fiscal year 2026, micro schema

Equity
€74,083▼ 39.3%
2025 · €122,026
Total assets
€78,506▼ 39.9%
2025 · €130,663
Net result
€72,083▲ 23.0%
2025 · €58,582
Working capital
€70,752▼ 39.9%
2025 · €117,814
Trend over the years
In euros
In per cent
Ratio
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
Ratio
No line ticked in this group.

Untick a line to hide it. Point at a year (or use the arrow keys on the chart) for the exact figures; the table below gives them all.Sector: the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).

Every figure with its change against the fiscal year before
favourable unfavourable
Line2023202420252026
Operating result€13,645-€64,393▲ 372%€74,859▲ 16.3%€91,220▲ 21.9%
Net result€10,759within the sector's middle half-€50,685within the sector's middle half▲ 371%€58,582within the sector's middle half▲ 15.6%€72,083▲ 23.0%
Equity€12,759below the sector's middle half-€63,444within the sector's middle half▲ 397%€122,026within the sector's middle half▲ 92.3%€74,083▼ 39.3%
Total assets€17,365below the sector's middle half-€79,688below the sector's middle half▲ 359%€130,663within the sector's middle half▲ 64.0%€78,506▼ 39.9%
Debt€4,606-€16,244▲ 253%€8,637▼ 46.8%€4,423▼ 48.8%
Working capital€12,759within the sector's middle half-€63,444within the sector's middle half▲ 397%€117,814within the sector's middle half▲ 85.7%€70,752▼ 39.9%
Solvency73.5%within the sector's middle half-79.6%above the sector's middle half▲ 6.1pp93.4%above the sector's middle half▲ 13.8pp94.4%▲ 1.0pp
Current ratio3.77within the sector's middle half-4.91above the sector's middle half▲ 1.1414.64above the sector's middle half▲ 9.7317.00▲ 2.36
Return on assets (ROA)62.0%above the sector's middle half-63.6%above the sector's middle half▲ 1.6pp44.8%above the sector's middle half▼ 18.8pp91.8%▲ 47.0pp
above within below the middle half (P25 to P75) of NACE 69, Legal and accounting 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
€0€25,000€50,000€75,000€100,000Operating result 2023: €13,645€13,645Net result 2023: €10,759€10,759Operating result 2024: €64,393€64,393Net result 2024: €50,685€50,685Operating result 2025: €74,859€74,859Net result 2025: €58,582€58,582Operating result 2026: €91,220€91,220Net result 2026: €72,083€72,0832023202420252026€0€25,000€50,000€75,000€100,000Operating result 2024: €64,393€64,400Net result 2024: €50,685€50,700Operating result 2025: €74,859€74,900Net result 2025: €58,582€58,600Operating result 2026: €91,220€91,200Net result 2026: €72,083€72,100202420252026
The operating result has risen three years in a row; 2026 is 22% above 2025 and is the highest result in the available series.
Balance-sheet composition
2026 in colour, 2025 as the grey bar beneath
Assets €78,506
Fixed assets €3,331 ▼ 20.9%
Current assets €75,175 ▼ 40.6%
Equity and liabilities €78,506
Equity €74,083 ▼ 39.3%
Debt €4,423 ▼ 48.8%
Debt's share of the balance-sheet total falls from 6.6% to 5.6%. Equity and debt are lower.
Key figures and ratios
2026 value · change against 2025
EBITDA
€92,100▲
2025 · €75,049
Cash flow
€72,964▲
2025 · €58,771
Debt to equity
0.06▼
2025 · 0.07
ROE
97.3%▲
2025 · 48.0%
Interest coverage
133.17▲
2025 · 103.70
Debt ≤ 1 year
€4,423▼
2025 · €8,637
Income taxes
€18,914▲
2025 · €15,554
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.

Peer companies

Historical observation

Of the 39,278 companies that looked in July 2024 the way this one looks now, 1.8% went bankrupt within 24 months and 96% are still going.

  • Micro
  • 2 to 5 years old
  • solvency 30% or more
  • a profit of 5% of the balance sheet or more
1.8% went bankrupt
2.3% stopped otherwise
96% still going

A further 0.1% stopped, but we cannot tell whether within those 24 months.

For this company itself Checked computes a bankruptcy probability of 0.5% over twelve months; the group does not contradict it.

How reliable is this rule?

Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,340 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.

The companies in ten equal groups, from lowest to 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% 1.0%
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%

The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.

An observation about 39,278 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.

Annual accounts
Filed annual accounts As filed with the NBB · 2026 against 2025 · 38 lines
Balance sheet Code20252026
Assets
Total assets20/58€130,663€78,506▼
Fixed assets21/28€4,212€3,331▼
Tangible fixed assets22/27€4,212€3,331▼
Furniture and vehicles24€4,212€3,331▼
Current assets29/58€126,451€75,175▼
Amounts receivable within one year40/41-€11,277
Other amounts receivable41-€11,277
Cash at bank and in hand54/58€126,354€63,897▼
Deferred charges and accrued income490/1€97€0▼
Equity and liabilities
Total equity and liabilities10/49€130,663€78,506▼
Equity10/15€122,026€74,083▼
Contributions10/11€2,000€2,000=
Reserves13€10,759€0▼
Distributable reserves133€10,759€0▼
Profit (loss) carried forward14€109,266€72,083▼
Amounts payable17/49€8,637€4,423▼
Amounts payable within one year42/48€8,637€4,423▼
Trade debts44€201€958▲
Suppliers440/4€201€958▲
Taxes, remuneration and social security45€8,320€3,465▼
Taxes450/3€8,320€3,465▼
Other amounts payable47/48€115€0▼
Income statement Code20252026
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€190€880▲
Gross operating margin9900€75,049€92,100▲
Operating profit (loss)9901€74,859€91,220▲
Financial income75/76B€0€469▲
Recurring financial income75€0€469▲
Financial charges65/66B€724€692▼
Recurring financial charges65€724€692▼
Profit (loss) for the period before taxes9903€74,135€90,997▲
Income taxes67/77€15,554€18,914▲
Profit (loss) for the period9904€58,582€72,083▲
Profit (loss) for the period to be appropriated9905€58,582€72,083▲
Appropriation of the result
Profit (loss) to be appropriated9906€109,266€181,350▲
Profit (loss) brought forward from the previous period14P€50,685€109,266▲
Transfer from equity791/2-€10,759
Profit to be distributed694/7-€120,026
Return on contributions (dividend)694-€120,026

The notes to these accounts (4 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line2023202420252026Change
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630--€190€880▲ 364%
Gross operating margin9900€13,645€64,393€75,049€92,100▲ 22.7%
Operating profit (loss)9901€13,645€64,393€74,859€91,220▲ 21.9%
Financial income75/76B-€29€0€469-
Recurring financial income75-€29€0€469-
Financial charges65/66B€96€530€724€692▼ 4.4%
Recurring financial charges65€96€530€724€692▼ 4.4%
Profit (loss) for the period before taxes9903€13,549€63,891€74,135€90,997▲ 22.7%
Income taxes67/77€2,789€13,207€15,554€18,914▲ 21.6%
Profit (loss) for the period9904€10,759€50,685€58,582€72,083▲ 23.0%
Profit (loss) for the period to be appropriated9905€10,759€50,685€58,582€72,083▲ 23.0%
Line2023202420252026Change
Assets
Total assets20/58€17,365€79,688€130,663€78,506▼ 39.9%
Fixed assets21/28--€4,212€3,331▼ 20.9%
Tangible fixed assets22/27--€4,212€3,331▼ 20.9%
Furniture and vehicles24--€4,212€3,331▼ 20.9%
Current assets29/58€17,365€79,688€126,451€75,175▼ 40.6%
Amounts receivable within one year40/41---€11,277-
Other amounts receivable41---€11,277-
Cash at bank and in hand54/58€16,876€79,688€126,354€63,897▼ 49.4%
Deferred charges and accrued income490/1€489€0€97€0▼ 100%
Equity and liabilities
Total equity and liabilities10/49€17,365€79,688€130,663€78,506▼ 39.9%
Equity10/15€12,759€63,444€122,026€74,083▼ 39.3%
Contributions10/11€2,000€2,000€2,000€2,000=
Reserves13€10,759€10,759€10,759€0▼ 100%
Distributable reserves133€10,759€10,759€10,759€0▼ 100%
Profit (loss) carried forward14-€50,685€109,266€72,083▼ 34.0%
Amounts payable17/49€4,606€16,244€8,637€4,423▼ 48.8%
Amounts payable within one year42/48€4,606€16,244€8,637€4,423▼ 48.8%
Trade debts44€168€18€201€958▲ 376%
Suppliers440/4€168€18€201€958▲ 376%
Taxes, remuneration and social security45€4,438€15,791€8,320€3,465▼ 58.4%
Taxes450/3€4,438€15,791€8,320€3,465▼ 58.4%
Other amounts payable47/48-€435€115€0▼ 100%
Line2023202420252026Change
Profit (loss) for the period9904€10,759€50,685€58,582€72,083▲ 23.0%
+ Depreciation and write-downs630--€190€880▲ 364%
Operating cash flow (approximation)€10,759€50,685€58,771€72,964▲ 24.1%
Investment in fixed assets (approximation)---€0-
Change in cash-€62,812€46,666-€62,456▼ 234%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Timeline · acts, filings and financial milestones

Next filing, fiscal year 2027, expected by 30-11-2027
2026
03-07
NBB filing Annual accounts filed
fiscal year 2026 · micro schema
30-04
Financial Highest result since 2023net €72,083 ▲23%
Operating result €91,220, net result €72,083, both a record.
2025
22-10
NBB filing Annual accounts filed
fiscal year 2025 · micro schema
30-04
Financial Liquidity triplescurrent ratio 14.64
Current ratio from 4.91 to 14.64; short-term debt falls from €16,244 to €8,637.
30-04
Financial Equity above €100,000Eq €122,026 ▲92.3%
3 profitable years in a row build equity to €122,026.
2024
22-11
NBB filing Annual accounts filed
fiscal year 2024 · micro schema
2023
15-11
NBB filing Annual accounts filed
fiscal year 2023 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts

We know of 2 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
2 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, Etterbeek · 1 establishment unit since 2023
seat establishment The establishment unit on the map
Ground area
241 m²
Building footprint
87 m²
Volume, LiDAR
963 m³
Parcel 21005A0420/00D008, Brussels · tallest building 15.1 m, ±4 floors. Linked by address, not a title deed.
1 establishment unit
EM Law
Hoornstraat 88, 1040 EtterbeekActivities of lawyers
since 20232.340.772.227
1 parcel
Brussels 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
21005A0420/00D008 Brussels 241 m² 1 · 87 m² 15.1 m · 4 fl.
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.

Similar companies · same sector, comparable size

Of 22,057 companies in sector 69101 we hold annual accounts for 9,058. 7,509 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
Founded24-01-2023
Fiscal year end30-04
Activities, NACEBEL 2025
69101Activities of lawyers
E-invoicing
Reachable via Peppol
Peppol ID 0208:0797568147
Also 9925:BE0797568147
Registered 18-09-2025

If you follow this company, Checked tells you the day it leaves the Peppol register.

Register as of 30 September 2026 · Peppol Directory

Scores and ratios are computed by Checked and are not a credit decision.