F & L MANAGEMENT
ActiveSummary
F & L MANAGEMENT has been active since 2007 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €1.09M and a net result of €-23k. Equity is shrinking by ~3.2% per year across the filed fiscal years. Its solvency ranks better than 91% of 31694 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
79
/ 100
Excellent
The score weighs solvency, liquidity, profitability and financial development. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability33▲+3
Solvency100=
Growth32=
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €85k at 30 days acceptable
Liquidity ample (current ratio 13.77 against 11.03 in 2024; short-term debt: 7.3% and cash: 18.2% of total assets), and 7.3% of the assets are financed with debt.
Credit advice for your own amount and term
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 70
Relative position
BE, all sectors
reference
Sector 70
lower
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
92.7%
Return on assets
-2%
Age of the figures
13 mo
raises risk · Persistent losses
Two consecutive loss-making years (2024 and 2025); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2025Net result per financial year
192122232425
2019 to 2025 · latest year €-23k
neutral · Latest accounts filed on time
The financial year that closed on 31-08-2025 was due by 31-03-2026 and was filed on 25-02-2026, 34 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
34 d early
2024
4 d early
2023
2 d late
2022
3 d early
2021
29 d late
2019
30 d late
2018
2 d early
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-08-2026 and is due by 31-03-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
31-08-2026 close24-09-2026 today31-03-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€1.09M▼ 2.1%
2024 · €1.11M
2019: €1.27M
2021: €1.38M
2022: €1.30M
2023: €1.15M
2024: €1.11M
2019 → 2025
Total assets
€1.17M▼ 4.0%
2024 · €1.22M
2019: €1.40M
2021: €1.50M
2022: €1.50M
2023: €1.43M
2024: €1.22M
2019 → 2025
Net result
€-23k▲ 40.1%
2024 · €-38k
2019: €92k
2021: €75k
2022: €-82k
2023: €-45k
2024: €-38k
2019 → 2025
Working capital
€1.09M▼ 2.1%
2024 · €1.11M
2019: €1.27M
2021: €1.38M
2022: €1.30M
2023: €1.15M
2024: €1.11M
2019 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€1.38M-€1.30M▼ 5.9%€1.15M▼ 11.2%€1.11M▼ 3.3%€1.09M▼ 2.1%
Operating result€98k-€-89k€-54k▲ 39.9%€-63k▼ 17.7%€-33k▲ 48.1%
Net result€75k-€-82k€-45k▲ 45.5%€-38k▲ 14.0%€-23k▲ 40.1%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €33k in 2025 against €63k in 2024; the loss shrinks.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Equity and liabilities €1.17M
Equity
€1.09M ▼ 2.1%
Debt
€85k ▼ 23.1%
Debt's share of the balance-sheet total falls from 9.1% to 7.3%. Equity and debt are lower.
Key figures and ratios
Current ratio
13.77▲
2024 · 11.03
Debt to equity
0.08▼
2024 · 0.10
ROE
-2.1%▲
2024 · -3.5%
ROA
-2.0%▲
2024 · -3.1%
Debt ≤ 1 year
€85k▼
2024 · €111k
Income taxes
€76▼
2024 · €324
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 · 2025 against 2024 · 36 lines
Balance sheet
Code20242025
Assets
Total assets20/58€1.22M€1.17M▼
Current assets29/58€1.22M€1.17M▼
Amounts receivable after more than one year29€1.00M€600k▼
Other amounts receivable291€1.00M€600k▼
Amounts receivable within one year40/41€216k€360k▲
Trade receivables40€20k€15k▼
Other amounts receivable41€196k€346k▲
Cash at bank and in hand54/58€2k€214k▲
Deferred charges and accrued income490/1€5k-
Equity and liabilities
Total equity and liabilities10/49€1.22M€1.17M▼
Equity10/15€1.11M€1.09M▼
Contributions10/11€12k€12k=
Reserves13€1.10M€1.08M▼
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Distributable reserves133€1.10M€1.07M▼
Amounts payable17/49€111k€85k▼
Amounts payable within one year42/48€111k€85k▼
Trade debts44€27k€26k▼
Suppliers440/4€27k€26k▼
Taxes, remuneration and social security45€941€180▼
Taxes450/3€941€180▼
Other amounts payable47/48€83k€59k▼
Income statement
Code20242025
Other operating charges640/8€12€718▲
Gross operating margin9900€-63k€-32k▲
Operating profit (loss)9901€-63k€-33k▲
Financial income75/76B€25k€10k▼
Recurring financial income75€25k€10k▼
Financial charges65/66B€222€156▼
Recurring financial charges65€222€156▼
Profit (loss) for the period before taxes9903€-38k€-23k▲
Income taxes67/77€324€76▼
Profit (loss) for the period9904€-38k€-23k▲
Profit (loss) for the period to be appropriated9905€-38k€-23k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-38k€-23k▲
Transfer from equity791/2€38k€23k▼
The notes to these accounts (1 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
25-02
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
27-03
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-08
Financial
Liquidity doublescurrent ratio 11.03
Current ratio from 5.14 to 11.03; short-term debt falls from €278k to €111k.
02-04
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 2 days late
2023
28-03
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-08
Financial
Weakest financial yearnet €-82k ▼209%
Net result drops to €-82k, the lowest in the series; recovery starts the following year.
29-04
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 29 days late
2020
30-04
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 30 days late
2019
29-03
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
30-03
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
28-02
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
2016
26-02
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
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, Oostkamp · 1 establishment unit since 2008
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Stationsstraat 968020 OostkampGround area
922 m²
Building footprint
250 m²
Volume, LiDAR
2,136 m³
Parcel 31022I0419/00N005, Flanders · tallest building 12.9 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
F & L MANAGEMENT
since 20082.173.880.361
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 31022I0419/00N005 | Flanders | 922 m² | 1 · 250 m² | 12.9 m · 3 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
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 82,562 companies in sector 70200 we hold annual accounts for 52,574. 26,903 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company (pre-2019)
Founded05-11-2007
Fiscal year end31-08
Activities, NACEBEL 2025
70200Business and other management consultancy
64210Activities of holding companies
73300Public relations and communication consultancy
Sources
Crossroads Bank for EnterprisesNational Bank · 16 filingsAddress and cadastre registers
Scores and ratios are computed by Checked and are not a credit decision.