L&A CONSTRUCTION
InactiveInactive since 04-07-2026; last annual accounts for fiscal year 2023.
Signals
Two signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Two or more financial years not filed
Since the financial year that closed on 31-12-2024, 2 financial years are missing at the National Bank. A company this far behind goes bankrupt within the year nineteen times as often as a punctual filer.
NBB · 3 filingsPosition against the passed deadline
31-12-2024 close31-07-2025 deadline30-09-2026 today
neutral · Filed after the deadline
The financial year that closed on 31-12-2023 was due by 31-07-2024 and was filed on 21-08-2024, 21 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 3 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
21 d late
2022
61 d early
2021
31 d early
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 3 accounts on average 24 days before the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (1)
History
Financials · fiscal year 2023, micro schema
Turnover
€43,523▼ 27.3%
2022 · €59,868
EBIT margin
44.8%▲ 53.7pp
2022 · -8.8%
Net result
€14,820
2022 · -€5,666
Working capital
€9,828
2022 · -€4,993
Trend over the years
In euros
In per cent
In euros
No line ticked in this group.
In per cent
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.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line202120222023
Turnover€102,838-€59,868▼ 41.8%€43,523▼ 27.3%
Operating result-€1,166--€5,292▼ 354%€19,504
Net result-€1,327--€5,666▼ 327%€14,820
EBIT margin-1.1%--8.8%▼ 7.7pp44.8%▲ 53.7pp
Equity€673--€4,993€9,828
Total assets€23,921-€2,975▼ 87.6%€14,512▲ 388%
Debt€23,248-€7,968▼ 65.7%€4,684▼ 41.2%
Working capital€673--€4,993€9,828
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 2023: €19,504 after a loss of €5,292 in 2022, the highest result in the available series.
Balance-sheet composition
Equity and liabilities €14,512
Equity
€9,828
Debt
€4,684
Debt finances 32.3% of the balance-sheet total.
Key figures and ratios
Current ratio
3.10
Debt to equity
0.48
ROE
150.8%
ROA
102.1%
Debt ≤ 1 year
€4,684▼
2022 · €7,968
Income taxes
€4,684
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|
| Turnover70 | €102,838 | €59,868 | €43,523 | ▼ 27.3% |
| Goods, raw materials, services and sundry goods60/61 | €104,004 | €64,637 | €24,018 | ▼ 62.8% |
| Other operating charges640/8 | - | €523 | - | - |
| Gross operating margin9900 | -€1,166 | -€4,769 | €19,504 | ▲ 509% |
| Operating profit (loss)9901 | -€1,166 | -€5,292 | €19,504 | ▲ 469% |
| Financial charges65/66B | €161 | €374 | - | - |
| Recurring financial charges65 | €161 | €374 | - | - |
| Profit (loss) for the period before taxes9903 | -€1,327 | -€5,666 | €19,504 | ▲ 444% |
| Income taxes67/77 | - | - | €4,684 | - |
| Profit (loss) for the period9904 | -€1,327 | -€5,666 | €14,820 | ▲ 362% |
| Profit (loss) for the period to be appropriated9905 | -€1,327 | -€5,666 | €14,820 | ▲ 362% |
| Line | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|
| Assets | ||||
| Total assets20/58 | €23,921 | €2,975 | €14,512 | ▲ 388% |
| Current assets29/58 | €23,921 | €2,975 | €14,512 | ▲ 388% |
| Amounts receivable within one year40/41 | €3,168 | €2,945 | €13,025 | ▲ 342% |
| Trade receivables40 | - | €2,523 | €12,338 | ▲ 389% |
| Other amounts receivable41 | €3,168 | €422 | €687 | ▲ 62.8% |
| Cash at bank and in hand54/58 | €20,753 | €30 | €1,487 | ▲ 4,857% |
| Equity and liabilities | ||||
| Total equity and liabilities10/49 | €23,921 | €2,975 | €14,512 | ▲ 388% |
| Equity10/15 | €673 | -€4,993 | €9,828 | ▲ 297% |
| Contributions10/11 | €2,000 | €2,000 | €2,000 | = |
| Reserves13 | - | - | €7,828 | - |
| Distributable reserves133 | - | - | €7,828 | - |
| Profit (loss) carried forward14 | -€1,327 | -€6,993 | - | - |
| Amounts payable17/49 | €23,248 | €7,968 | €4,684 | ▼ 41.2% |
| Amounts payable within one year42/48 | €23,248 | €7,968 | €4,684 | ▼ 41.2% |
| Trade debts44 | €23,248 | €7,968 | - | - |
| Suppliers440/4 | €23,248 | €7,968 | - | - |
| Taxes, remuneration and social security45 | - | - | €4,684 | - |
| Remuneration and social security454/9 | - | - | €4,684 | - |
| Line | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|
| Profit (loss) for the period9904 | -€1,327 | -€5,666 | €14,820 | ▲ 362% |
| Operating cash flow (approximation) | -€1,327 | -€5,666 | €14,820 | ▲ 362% |
| Change in cash | - | -€20,723 | €1,457 | ▲ 107% |
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
2026
02-07
Bankruptcy
Judicial dissolution and immediate closure
Tribunal de l’entreprise francophone de Bruxelles · event 25-06-2026
2024
21-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 21 days late
2023
31-12
Financial
Back to profitnet €14,820
Net result €14,820 after 2 loss-making years.
31-12
Financial
Liquidity times 8current ratio 3.10
Current ratio from 0.37 to 3.10; short-term debt falls from €7,968 to €4,684.
31-05
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Weakest financial yearnet -€5,666
Net result drops to -€5,666, the lowest in the series.
30-06
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts
We know of 5 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
5 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, Watermaal-Bosvoorde
Ground area
1.4 ha
Building footprint
398 m²
Volume, LiDAR
14,689 m³
Parcel 21017D0214/00F000, Brussels · tallest building 40.7 m, ±12 floors. Linked by address, not a title deed.
318
companies at this address
See who is registered here
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21017D0214/00F000 | Brussels | 1.4 ha | 1 · 398 m² | 40.7 m · 12 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.
Identification & contact
Identification
Legal formPrivate limited company
Founded26-08-2020
Fiscal year end31-12
E-invoicing
Reachable via Peppol
Peppol ID
9925:BE0752964280
Registered
23-03-2026
The company is no longer active; its Peppol card can remain until its access point withdraws it.
Register as of 30 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.