J & L
ActiveSummary
J & L has been active since 2000 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €298,665 and a net result of -€1,040. Equity is shrinking by ~6.1% per year across the filed fiscal years. Its solvency ranks better than 95% of 31942 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability18=
Solvency100=
Growth32=
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €22,000 at 30 days acceptable
Liquidity ample (current ratio 21.06 against 49.0 in 2024; short-term debt: 1.4% and cash: 24.5% of total assets), and 1.8% of the assets are financed with debt.
Credit check for your own amount and term
Show the recommended maximum : and see how the verdict changes with amount, term and advance.
Signals
Three signals. The signal on the left, the evidence on the right.
−lowers 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
Activities of head offices; management consultancy activities (NACE 70)
about 69% fewer bankruptcies
← 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
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 16-01-2026, 15 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
15 d early
2024
44 d early
2023
44 d early
2022
25 d early
2021
38 d early
2020
9 d early
2019
14 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 27 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 30-06-2026 and is due by 31-01-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
30-06-2026 close28-09-2026 today31-01-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
€298,665▼ 2.3%
2024 · €305,596
Total assets
€304,064▼ 1.2%
2024 · €307,899
Net result
-€1,040▲ 63.5%
2024 · -€2,849
Working capital
€85,474▼ 6.7%
2024 · €91,660
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-€9,802▲ 38.0%-€14,942▼ 52.4%-€4,418▲ 70.4%-€3,289▲ 25.6%-€890▲ 72.9%
Net result-€9,318below the sector's middle half▲ 32.4%-€14,438below the sector's middle half▼ 54.9%-€4,455below the sector's middle half▲ 69.1%-€2,849below the sector's middle half▲ 36.0%-€1,040below the sector's middle half▲ 63.5%
Equity€388,723within the sector's middle half▼ 2.3%€330,094above the sector's middle half▼ 15.1%€325,639above the sector's middle half▼ 1.3%€305,596above the sector's middle half▼ 6.2%€298,665above the sector's middle half▼ 2.3%
Total assets€394,545within the sector's middle half▼ 4.1%€349,361within the sector's middle half▼ 11.5%€331,109within the sector's middle half▼ 5.2%€307,899within the sector's middle half▼ 7.0%€304,064within the sector's middle half▼ 1.2%
Debt€5,822▼ 56.8%€19,267▲ 231%€5,469▼ 71.6%€2,303▼ 57.9%€5,399▲ 134%
Working capital€147,367within the sector's middle half▼ 16.7%€115,712within the sector's middle half▼ 21.5%€111,458within the sector's middle half▼ 3.7%€91,660within the sector's middle half▼ 17.8%€85,474within the sector's middle half▼ 6.7%
Solvency98.5%above the sector's middle half▲ 1.8pp94.5%above the sector's middle half▼ 4.0pp98.3%above the sector's middle half▲ 3.9pp99.3%above the sector's middle half▲ 0.9pp98.2%above the sector's middle half▼ 1.0pp
Current ratio27.92above the sector's middle half▲ 9.877.12above the sector's middle half▼ 20.8022.76above the sector's middle half▲ 15.6449.00above the sector's middle half▲ 26.2421.06above the sector's middle half▼ 27.94
Return on assets (ROA)-2.4%below the sector's middle half▲ 1.0pp-4.1%below the sector's middle half▼ 1.8pp-1.3%below the sector's middle half▲ 2.8pp-0.9%below the sector's middle half▲ 0.4pp-0.3%below the sector's middle half▲ 0.6pp
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 abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €890 in 2025 against €3,289 in 2024; the loss shrinks.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €304,064
Fixed assets
€214,329 =
Current assets
€89,735 ▼ 4.1%
Equity and liabilities €304,064
Equity
€298,665 ▼ 2.3%
Debt
€5,399 ▲ 134%
Debt's share of the balance-sheet total rises from 0.7% to 1.8%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
-€890▲
2024 · -€3,089
Cash flow
-€1,040▲
2024 · -€2,649
Debt to equity
0.02▲
2024 · 0.01
ROE
-0.3%▲
2024 · -0.9%
Interest coverage
-21.19▲
2024 · -33.95
Debt ≤ 1 year
€4,261▲
2024 · €1,910
Income taxes
€559
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 12,321 companies that looked in July 2024 the way this one looks now, 0.6% went bankrupt within 24 months and 90% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a small loss
0.6%
went bankrupt
8.5%
stopped otherwise
90%
still going
A further 0.6% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.1% 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 497,662 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.4% |
| 3 | 0.5% | 0.5% |
| 4 | 0.6% | 0.7% |
| 5 | 0.8% | 0.9% |
| 6 | 1.2% | 1.3% |
| 7 | 1.5% | 1.7% |
| 8 | 1.7% | 1.7% |
| 9 | 2.7% | 2.8% |
| 10 | 5.3% | 5.7% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 75% 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 12,321 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
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | €289 | - | €83 | €0 | ▼ 100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €2,459 | €477 | €200 | €200 | €0 | ▼ 100% |
| Other operating charges640/8 | - | €1,238 | €1,290 | €1,202 | €1,202 | = |
| Non-recurring operating charges66A | - | €8,054 | - | - | - | - |
| Gross operating margin9900 | -€4,083 | -€5,173 | -€2,928 | -€1,887 | €312 | ▲ 117% |
| Operating profit (loss)9901 | -€9,802 | -€14,942 | -€4,418 | -€3,289 | -€890 | ▲ 72.9% |
| Financial income75/76B | - | €545 | €6 | €531 | €451 | ▼ 15.2% |
| Recurring financial income75 | €812 | €545 | €6 | €531 | €451 | ▼ 15.2% |
| Financial charges65/66B | - | €41 | €42 | €91 | €42 | ▼ 53.8% |
| Recurring financial charges65 | €72 | €41 | €42 | €91 | €42 | ▼ 53.8% |
| Profit (loss) for the period before taxes9903 | -€9,061 | -€14,438 | -€4,455 | -€2,849 | -€481 | ▲ 83.1% |
| Income taxes67/77 | €256 | - | - | - | €559 | - |
| Profit (loss) for the period9904 | -€9,318 | -€14,438 | -€4,455 | -€2,849 | -€1,040 | ▲ 63.5% |
| Profit (loss) for the period to be appropriated9905 | -€9,318 | -€14,438 | -€4,455 | -€2,849 | -€1,040 | ▲ 63.5% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €394,545 | €349,361 | €331,109 | €307,899 | €304,064 | ▼ 1.2% |
| Fixed assets21/28 | €241,703 | €214,729 | €214,529 | €214,329 | €214,329 | = |
| Tangible fixed assets22/27 | €221,703 | €214,729 | €214,529 | €214,329 | €214,329 | = |
| Land and buildings22 | - | €214,329 | €214,329 | €214,329 | €214,329 | = |
| Plant, machinery and equipment23 | - | €400 | €200 | €0 | - | - |
| Financial fixed assets28 | €20,000 | - | - | - | - | - |
| Current assets29/58 | €152,842 | €134,632 | €116,579 | €93,569 | €89,735 | ▼ 4.1% |
| Amounts receivable within one year40/41 | €6,513 | €5,617 | €11,524 | €13,752 | €15,156 | ▲ 10.2% |
| Trade receivables40 | - | €5,000 | €10,570 | €7,085 | €8,527 | ▲ 20.4% |
| Other amounts receivable41 | - | €617 | €953 | €6,666 | €6,629 | ▼ 0.6% |
| Cash at bank and in hand54/58 | €145,125 | €128,005 | €104,617 | €78,579 | €74,390 | ▼ 5.3% |
| Deferred charges and accrued income490/1 | - | €1,009 | €439 | €1,239 | €188 | ▼ 84.8% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €394,545 | €349,361 | €331,109 | €307,899 | €304,064 | ▼ 1.2% |
| Equity10/15 | €388,723 | €330,094 | €325,639 | €305,596 | €298,665 | ▼ 2.3% |
| Contributions10/11 | - | €19,000 | €19,000 | €19,000 | €19,000 | = |
| Outside capital11 | - | €19,000 | €19,000 | - | - | - |
| Share premium1100/10 | - | €19,000 | €19,000 | - | - | - |
| Revaluation surpluses12 | - | €150,000 | €150,000 | €150,000 | €150,000 | = |
| Reserves13 | €219,723 | €161,094 | €156,639 | €136,596 | €129,665 | ▼ 5.1% |
| Non-distributable reserves130/1 | - | €1,900 | €1,900 | €0 | - | - |
| Reserves not available under the articles1311 | - | €1,900 | €1,900 | €0 | - | - |
| Distributable reserves133 | - | €159,194 | €154,739 | €136,596 | €129,665 | ▼ 5.1% |
| Profit (loss) carried forward14 | - | - | - | €0 | €0 | - |
| Amounts payable17/49 | €5,822 | €19,267 | €5,469 | €2,303 | €5,399 | ▲ 134% |
| Amounts payable within one year42/48 | €5,475 | €18,920 | €5,122 | €1,910 | €4,261 | ▲ 123% |
| Trade debts44 | €31 | €140 | €5,122 | €1,910 | €2,021 | ▲ 5.8% |
| Suppliers440/4 | - | €140 | €5,122 | €1,910 | €2,021 | ▲ 5.8% |
| Advances received on contracts in progress46 | - | - | - | - | €1,815 | - |
| Taxes, remuneration and social security45 | - | €1,609 | - | - | €425 | - |
| Taxes450/3 | - | €1,609 | - | - | €425 | - |
| Other amounts payable47/48 | - | €17,170 | - | - | - | - |
| Accrued charges and deferred income492/3 | - | €348 | €348 | €393 | €1,138 | ▲ 190% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€9,318 | -€14,438 | -€4,455 | -€2,849 | -€1,040 | ▲ 63.5% |
| + Depreciation and write-downs630 | €2,459 | €477 | €200 | €200 | €0 | ▼ 100% |
| Operating cash flow (approximation) | -€6,859 | -€13,961 | -€4,255 | -€2,649 | -€1,040 | ▲ 60.7% |
| Investment in fixed assets (approximation) | - | €26,497 | €0 | €0 | €0 | - |
| Change in cash | - | -€17,120 | -€23,389 | -€26,038 | -€4,189 | ▲ 83.9% |
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
09-02
State Gazette act
Capital & shares · RestructuringDemerger · Accounting effect · Share issue5 facts ▸
State Gazette act
Capital & shares · Restructuring
Demerger · Accounting effect · Share issue5 facts ▸
- General meeting, 05-01-2026
- Demerger, partial split by absorption, 05-01-2026
- Accounting effect, 30-09-2025
- Share issue, 76, 276
- Statutes amendment
16-01
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2024
18-12
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
30-06
Financial
Liquidity doublescurrent ratio 49.00
Current ratio from 22.76 to 49.00; short-term debt falls from €5,122 to €1,910.
2023
18-12
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
30-06
Financial
Liquidity triplescurrent ratio 22.76
Current ratio from 7.12 to 22.76; short-term debt falls from €18,920 to €5,122.
06-01
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
30-06
Financial
Weakest financial yearnet -€14,438
Net result drops to -€14,438, the lowest in the series; recovery starts the following year.
2021
24-12
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
22-01
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
17-01
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
2019
11-01
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
17-01
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
05-01
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 5 acts read
About the unread acts
Of the 5 Belgian State Gazette acts we know for this company, 1 has been read. The other 4 have not been read yet: what they contain is neither established nor disproved here.
Have them read with priority
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Directors · office · real estate
Directors
5 acts for this company are in the Belgian State Gazette, of which we have read 1. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Overijse · 1 establishment unit since 2000
Ground area
798 m²
Building footprint
575 m²
Volume, LiDAR
3,785 m³
2 parcels, Flanders · tallest building 13.7 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
Stationsstraat 51 5, 3090 Overijse
since 20002.101.034.153
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 23546L0096/00P004 | Flanders | 499 m² | 1 · 453 m² | 11.5 m · 2 fl. |
| 23546L0095/00C002indicative | Flanders | 299 m² | 1 · 122 m² | 13.7 m · 1 fl. |
Linked by address, not proof of ownership
Good to know
1 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Structure & network
Connections & network
No current directors or connected companies found in the register.
Acquisitions and mergers
1 transactionDemerger with:DELUCA
Recognitions · licences · registrations
Legal Entity Identifier
648800LBY91VEKQI4G09
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Of 82,642 companies in sector 70200 we hold annual accounts for 52,626. 38,194 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
Founded21-08-2000
Fiscal year end30-06
Activities, NACEBEL 2025
70200Business and other management consultancy
E-invoicing
Reachable via Peppol
Peppol ID
0208:0472607655
Also
9925:BE0472607655
Registered
23-12-2025
Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.