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L.B.S.

Inactive
KBO/BCE: BE 0442.193.801

Inactive; last annual accounts for fiscal year 2015.

Signals

1 signal. The signal on the left, the evidence on the right.
+raises risk
raises risk · Filed more than 90 days late
The financial year that closed on 30-04-2015 was due by 30-11-2015 and was filed on 18-05-2016, 170 days past the deadline. Measured on financial year 2023: companies more than 90 days late are in an abnormal legal state today in 5.61% of cases, against 1.66% across all filers.
NBB · 10 filings
Deviation from the deadline
2015
170 d late
2014
136 d early
2013
147 d early
2012
126 d early
2011
154 d early
2010
11 d early
2009
152 d early
← before the deadline after the deadline →
Checked, nothing found (1)
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

L.B.S. has filed 25 sets of annual accounts, the latest for fiscal year 2015.1 In 2015 the company was absorbed by merger into CENTRUM VOOR RADIO-IMMUNOLOGIE.2

  1. 1National Bank, annual accounts 2015
  2. 2Belgian State Gazette, 28-12-2015

Financials · fiscal year 2015, full schema

Turnover
€14.1m▼ 28.3%
2014 · €19.7m
EBIT margin
16.6%▼ 2.1pp
2014 · 18.7%
Net result
€275,730▼ 95.3%
2014 · €5.9m
Working capital
-€4.6m▼ 248%
2014 · -€1.3m
Trend over the years
In euros
In per cent
In full-time equivalents (FTE)
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
In full-time equivalents (FTE)
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
Line20112012201320142015
Turnover€19.0m-€20.4m▲ 7.6%€18.3m▼ 10.3%€19.7m▲ 7.6%€14.1m▼ 28.3%
Operating result€4.4m-€5.1m▲ 15.1%€4.3m▼ 16.3%€3.7m▼ 14.0%€2.3m▼ 36.5%
Net result€2.0m-€3.0m▲ 55.9%€7.0m▲ 129%€5.9m▼ 15.6%€275,730▼ 95.3%
EBIT margin23.5%-25.1%▲ 1.6pp23.4%▼ 1.7pp18.7%▼ 4.7pp16.6%▼ 2.1pp
Equity€174,173-€5.5m▲ 3,072%€5.9m▲ 7.0%€6.0m▲ 0.8%€6.2m▲ 4.6%
Total assets€38.7m-€44.8m▲ 15.8%€46.4m▲ 3.6%€41.6m▼ 10.3%€43.7m▲ 4.9%
Debt€38.5m-€39.3m▲ 2.0%€40.5m▲ 3.0%€35.7m▼ 12.0%€37.4m▲ 5.0%
Working capital€629,491-€5.7m▲ 808%€2.4m▼ 57.3%-€1.3m-€4.6m▼ 248%
Staff (FTE)116.6-121▲ 3.8%118.7▼ 1.9%117.1▼ 1.3%140.7▲ 20.2%
Why a figure moved sharply
  • 2015 Net result -95% on 2014. This fiscal year ran 7 months, the previous one 12.
  • 2013 Net result +129% on 2012. This fiscal year ran 11 months, the previous one 12.
Result per fiscal year
Operating resultNet result
€0€2.0m€4.0m€6.0mOperating result 2011: €4.4m€4.4mNet result 2011: €2.0m€2.0mOperating result 2012: €5.1m€5.1mNet result 2012: €3.0m€3.0mOperating result 2013: €4.3m€4.3mNet result 2013: €7.0m€7.0mOperating result 2014: €3.7m€3.7mNet result 2014: €5.9m€5.9mOperating result 2015: €2.3m€2.3mNet result 2015: €275,730€275,73020112012201320142015€0€2m€4m€6mOperating result 2013: €4.3m€4.3mNet result 2013: €7.0m€7mOperating result 2014: €3.7m€3.7mNet result 2014: €5.9m€5.9mOperating result 2015: €2.3m€2.3mNet result 2015: €275,730€276,000201320142015
The operating result has fallen three years in a row; 2015 is 37% below 2014 and is the lowest result in the available series.
Balance-sheet composition
2015 in colour, 2014 as the grey bar beneath
Assets €43.7m
Fixed assets €38.1m ▲ 14.8%
Current assets €5.6m ▼ 34.0%
Equity and liabilities €43.7m
Equity €6.2m ▲ 4.6%
Provisions €23,673 =
Debt €37.4m ▲ 5.0%
Debt's share of the balance-sheet total stays at 85.7%.
Key figures and ratios
2015 value · change against 2014
EBITDA
€2.8m▼
2014 · €4.3m
Cash flow
€728,243▼
2014 · €6.5m
Current ratio
0.55▼
2014 · 0.86
Quick ratio
0.50▼
2014 · 0.82
Debt to equity
3.97▼
2014 · 4.21
ROE
4.4%▼
2014 · 99.0%
ROA
0.6%▼
2014 · 14.2%
Interest coverage
1.72▲
2014 · 1.51
Debt ≤ 1 year
€10.2m▲
2014 · €9.8m
Debt > 1 year
€24.7m▼
2014 · €25.1m
Income taxes
€264,128▼
2014 · €467,917
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2015 against 2014 · 30 lines
Balance sheet Code20142015
Assets
Total assets20/58€41.6m€43.7m▲
Fixed assets21/28€33.2m€38.1m▲
Intangible fixed assets21€1.2m€5.5m▲
Tangible fixed assets22/27€740,114€1.4m▲
Financial fixed assets28€31.2m€31.2m=
Current assets29/58€8.4m€5.6m▼
Stocks and contracts in progress3€385,452€477,515▲
Amounts receivable within one year40/41€3.9m€4.6m▲
Cash at bank and in hand54/58€4.0m€281,319▼
Equity and liabilities
Total equity and liabilities10/49€41.6m€43.7m▲
Equity10/15€6.0m€6.2m▲
Contributions10/11€5.2m€5.2m=
Reserves13€521,860€521,860=
Profit (loss) carried forward14€217,525€493,255▲
Provisions and deferred taxes16€23,673€23,673=
Amounts payable17/49€35.7m€37.4m▲
Amounts payable after more than one year17€25.1m€24.7m▼
Amounts payable within one year42/48€9.8m€10.2m▲
Trade debts44€1.8m€2.3m▲
Income statement Code20142015
Turnover70€19.7m€14.1m▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€574,059€452,513▼
Operating profit (loss)9901€3.7m€2.3m▼
Recurring financial income75€5.5m€1,065▼
Recurring financial charges65€2.9m€1.7m▼
Debt charges650€2.8m€1.6m▼
Profit (loss) for the period before taxes9903€6.4m€539,858▼
Income taxes67/77€467,917€264,128▼
Profit (loss) for the period9904€5.9m€275,730▼
Profit (loss) for the period to be appropriated9905€5.9m€275,730▼
Appropriation of the result
Return on contributions (dividend)694€5.9m-
Line20112012201320142015Change
Turnover70€19.0m€20.4m€18.3m€19.7m€14.1m▼ 28.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€865,608€690,444€492,350€574,059€452,513▼ 21.2%
Operating profit (loss)9901€4.4m€5.1m€4.3m€3.7m€2.3m▼ 36.5%
Recurring financial income75€9,580€2.0m€6.3m€5.5m€1,065▼ 100.0%
Recurring financial charges65€1.4m€3.4m€2.8m€2.9m€1.7m▼ 41.2%
Debt charges650€1.4m€3.4m€2.8m€2.8m€1.6m▼ 42.5%
Profit (loss) for the period before taxes9903€3.1m€3.7m€7.8m€6.4m€539,858▼ 91.5%
Income taxes67/77€1.1m€687,384€828,775€467,917€264,128▼ 43.6%
Profit (loss) for the period9904€2.0m€3.0m€7.0m€5.9m€275,730▼ 95.3%
Profit (loss) for the period to be appropriated9905€2.0m€3.0m€7.0m€5.9m€275,730▼ 95.3%
Line20112012201320142015Change
Assets
Total assets20/58€38.7m€44.8m€46.4m€41.6m€43.7m▲ 4.9%
Fixed assets21/28€32.4m€32.4m€33.2m€33.2m€38.1m▲ 14.8%
Intangible fixed assets21€155,670€456,647€1.3m€1.2m€5.5m▲ 346%
Tangible fixed assets22/27€983,683€766,067€677,874€740,114€1.4m▲ 85.2%
Financial fixed assets28€31.2m€31.2m€31.2m€31.2m€31.2m=
Current assets29/58€6.3m€12.4m€13.3m€8.4m€5.6m▼ 34.0%
Stocks and contracts in progress3€396,613€336,349€386,494€385,452€477,515▲ 23.9%
Amounts receivable within one year40/41€3.6m€3.6m€2.8m€3.9m€4.6m▲ 16.9%
Cash at bank and in hand54/58€2.3m€8.3m€9.9m€4.0m€281,319▼ 93.0%
Equity and liabilities
Total equity and liabilities10/49€38.7m€44.8m€46.4m€41.6m€43.7m▲ 4.9%
Equity10/15€174,173€5.5m€5.9m€6.0m€6.2m▲ 4.6%
Contributions10/11€18,600€5.2m€5.2m€5.2m€5.2m=
Reserves13€1,860€154,350€503,655€521,860€521,860=
Profit (loss) carried forward14€153,713€151,028€187,822€217,525€493,255▲ 127%
Provisions and deferred taxes16€7,427-€21,437€23,673€23,673=
Amounts payable17/49€38.5m€39.3m€40.5m€35.7m€37.4m▲ 5.0%
Amounts payable after more than one year17€31.5m€31.3m€28.7m€25.1m€24.7m▼ 1.4%
Amounts payable within one year42/48€5.7m€6.7m€10.8m€9.8m€10.2m▲ 4.6%
Trade debts44€1.5m€1.9m€1.9m€1.8m€2.3m▲ 27.4%
Line20112012201320142015Change
Profit (loss) for the period9904€2.0m€3.0m€7.0m€5.9m€275,730▼ 95.3%
+ Depreciation and write-downs630€865,608€690,444€492,350€574,059€452,513▼ 21.2%
Operating cash flow (approximation)€2.8m€3.7m€7.5m€6.5m€728,243▼ 88.7%
Investment in fixed assets (approximation)--€773,804-€1.2m-€621,645-€5.4m▼ 762%
Change in cash-€6.1m€1.6m-€5.9m-€3.7m▲ 37.4%

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

2016
18-05
NBB filing Annual accounts filed
fiscal year 2015 · full schema · 170 days late
2015
28-12
State Gazette act General meeting · Merger
Purpose change · Name change
06-08
State Gazette act Merger · Capital
Corporate purpose · Accounting effect
30-04
Financial Weakest financial yearnet €275,730 ▼95.3%
Net result drops to €275,730, the lowest in the series.
2014
15-12
NBB filing Annual accounts filed
fiscal year 2014 · full schema
2013
04-12
NBB filing Annual accounts filed
fiscal year 2013 · full schema
30-09
Financial Highest result since 2011net €7.0m ▲129%
Net result €7.0m, the highest in the series.
25-01
NBB filing Annual accounts filed
fiscal year 2012 · full schema
2012
31-10
Financial Equity above €5mEq €5.5m ▲3,072%
2 profitable years in a row build equity to €5.5m.
2011
29-12
NBB filing Annual accounts filed
fiscal year 2011 · full schema
20-05
NBB filing Annual accounts filed
fiscal year 2010 · full schema
2009
30-12
NBB filing Annual accounts filed
fiscal year 2009 · full schema
Show earlier events
13-01
NBB filing Annual accounts filed
fiscal year 2008 · full schema
2008
28-03
NBB filing Annual accounts filed
fiscal year 2007 · full schema
2007
28-06
NBB filing Annual accounts filed
fiscal year 2006 · full schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 13 acts read
About the unread acts

We know of 13 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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Structure & network

Connections & network

No current directors or connected companies found in the register.

Acquisitions and mergers

1 transaction
BE 0419.540.638State Gazette act of 28-12-2015 (2 acts)