L'A POINT
ActiveSummary
The computed 12-month bankruptcy probability of L'A POINT is 2.5% (moderate). The annual accounts of L'A POINT for fiscal year 2025 show a net loss of 54% of the equity at the start of that year. The 2025 annual accounts show equity of €5k and a net result of €-9k. Equity is shrinking by ~4.3% per year across the filed fiscal years. Its solvency ranks better than 31% of 3674 sector peers (fiscal year 2025). The company has been active since 2017 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2025
26
/ 100
Weak
The score weighs solvency, liquidity, profitability and financial development. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability5▲+5
Solvency37▼-22
Growth32=
Track record100
Bankruptcy probability, 12 months
2.5%
Moderate
0%0.5%1.5%4%10%≥ 25%
No publishable credit limit; credit only on tighter terms
Net loss of at least half of total assets or of the equity at the start of the financial year.
Liquidity short (current ratio 0.59 against 0.77 in 2024; short-term debt: 88.4% and cash: 8.1% of total assets), and 88.4% 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.
+raises risk○neutral
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 56
Relative position
BE, all sectors
reference
Sector 56
higher
← fewer bankruptcies
more bankruptcies →
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
11.6%
Return on assets
-21.6%
Age of the figures
9 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
1819202122232425
2018 to 2025 · latest year €-9k
neutral · A punctual record breaks
This company filed 7 consecutive financial years on time. The year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 27-08-2026, 27 days late. Weigh it accordingly: a break into the 1-to-90-day band measures 1.41% abnormal legal state, below the 1.66% market average. It is a change in behaviour, not evidence of elevated risk.
NBB · 9 filingsDeviation from the deadline
2025
27 d late
2024
14 d early
2023
33 d early
2022
40 d early
2021
60 d early
2020
57 d early
2019
78 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 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
24-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, abbreviated schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€-9k▲ 34.6%
2024 · €-14k
2018: €-326
2019: €-3k
2020: €14k
2021: €1k
2022: €8k
2023: €-5k
2024: €-14k
2018 → 2025
Working capital
€-16k▼ 106%
2024 · €-8k
2018: €-9k
2019: €-12k
2020: €5k
2021: €-15k
2022: €-4k
2023: €-244
2024: €-8k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€35k-€36k▲ 4.5%€32k▼ 12.6%€17k▼ 45.1%€5k▼ 71.1%
Operating result€3k-€9k▲ 232%€-4k€-13k▼ 274%€-9k▲ 35.8%
Net result€1k-€8k▲ 465%€-5k€-14k▼ 213%€-9k▲ 34.6%
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €9k in 2025 against €13k in 2024; the loss shrinks.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €43k
Fixed assets
€21k ▼ 17.1%
Current assets
€22k ▼ 12.3%
Equity and liabilities €43k
Equity
€5k ▼ 71.1%
Debt
€38k ▲ 14.8%
Debt's share of the balance-sheet total rises from 65.7% to 88.4%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
€488▲
2024 · €-5k
Cash flow
€-221▲
2024 · €-5k
Current ratio
0.59▼
2024 · 0.77
Quick ratio
0.24▼
2024 · 0.48
Debt to equity
7.61▲
2024 · 1.92
ROE
-186.1%▼
2024 · -82.2%
ROA
-21.6%▲
2024 · -28.2%
Interest coverage
0.55▲
2024 · -5.26
Debt ≤ 1 year
€38k▲
2024 · €33k
Staff costs
€157k▲
2024 · €114k
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 · 50 lines
Balance sheet
Code20242025
Assets
Total assets20/58€51k€43k▼
Fixed assets21/28€25k€21k▼
Tangible fixed assets22/27€23k€19k▼
Plant, machinery and equipment23€11k€10k▼
Furniture and vehicles24€627€363▼
Other tangible fixed assets26€11k€9k▼
Financial fixed assets28€2k€2k▲
Current assets29/58€26k€22k▼
Stocks and contracts in progress3€10k€13k▲
Stocks30/36€10k€13k▲
Amounts receivable within one year40/41€8k€6k▼
Trade receivables40€386€2k▲
Other amounts receivable41€7k€4k▼
Cash at bank and in hand54/58€8k€3k▼
Equity and liabilities
Total equity and liabilities10/49€51k€43k▼
Equity10/15€17k€5k▼
Contributions10/11€20k€20k=
Reserves13€12k€9k▼
Distributable reserves133€12k€9k▼
Profit (loss) carried forward14€-15k€-24k▼
Amounts payable17/49€33k€38k▲
Amounts payable within one year42/48€33k€38k▲
Trade debts44€19k€19k▼
Suppliers440/4€19k€19k▼
Advances received on contracts in progress46€559€150▼
Taxes, remuneration and social security45€13k€16k▲
Taxes450/3€1k€4k▲
Remuneration and social security454/9€12k€12k▼
Other amounts payable47/48-€3k
Accrued charges and deferred income492/3€22-
Income statement
Code20242025
Non-recurring operating income76A€250€415▲
Remuneration, social security and pensions62€114k€157k▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€9k€9k▲
Other operating charges640/8€2k€2k▲
Non-recurring operating charges66A-€1k
Gross operating margin9900€111k€161k▲
Operating profit (loss)9901€-13k€-9k▲
Financial income75/76B€32€181▲
Recurring financial income75€32€181▲
Financial charges65/66B€868€889▲
Recurring financial charges65€868€889▲
Profit (loss) for the period before taxes9903€-14k€-9k▲
Profit (loss) for the period9904€-14k€-9k▲
Profit (loss) for the period to be appropriated9905€-14k€-9k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-15k€-24k▼
Profit (loss) brought forward from the previous period14P€-434€-15k▼
Transfer from equity791/2-€3k
Profit to be distributed694/7-€3k
Return on contributions (dividend)694-€3k
Social balance
Average headcount (FTE)90873.34.5▲
The notes to these accounts (12 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
27-08
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema · 27 days late
2025
17-07
NBB filing
Annual accounts filed
fiscal year 2024 · full schema
2024
31-12
Financial
Weakest financial yearnet €-14k
Net result drops to €-14k, the lowest in the series; recovery starts the following year.
28-06
NBB filing
Annual accounts filed
fiscal year 2023 · full schema
2023
21-06
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
01-06
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
04-06
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
31-12
Financial
Back to profitnet €14k
Net result €14k after 2 loss-making years.
14-05
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2019
26-07
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
03-08
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 3 days late
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, Hotton · 1 establishment unit since 2017
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.
Rue du Batty 26990 HottonGround area
212 m²
Building footprint
41 m²
Parcel 83028D0102/00D002, Wallonia. Linked by address, not a title deed.
1 establishment unit
l'a point
since 20172.264.935.746
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 83028D0102/00D002 | Wallonia | 212 m² | 1 · 41 m² | - |
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.
Recognitions · licences · registrations
Food safety, FASFC
1 siteHotton2.264.935.746
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Of 20,493 companies in sector 56111 we hold annual accounts for 11,461. 5,048 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
Founded10-05-2017
Fiscal year end31-12
Activities, NACEBEL 2025
56111Full-service restaurants
56112Limited-service restaurants, excluding mobile food services
Sources
Crossroads Bank for EnterprisesNational Bank · 9 filingsAddress and cadastre registers
Scores and ratios are computed by Checked and are not a credit decision.