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L & D

Active
Private limited companyfounded 1997active for 29 yearsWateringen 24, 9300 Aalst, BelgiumKBO/BCE: BE 0460.675.368
Summary

L & D has been active since 1997 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €477,850 and a net result of -€9,793. Equity has been growing by about 6.9% per year since 2018. Its solvency ranks better than 95% of 16,996 sector peers (NACE 56, financial year 2025). The computed 12-month bankruptcy probability is 0.3% (very low).

Overview

Official details

Source: KBO
Status
Active since 16-05-1997 Normal situation
Activity
Full-service restaurants NACE 56111
Establishment unit
2.082.542.983 9300 Aalst, since 08-07-1997
Financial year end
31 December
Peppol
Not found in the Peppol Directory

Board and ownership

Board

Financial position

87 Excellent Checked score 2025
Bankruptcy probabilitywithin 12 months
0.3%
Annual accounts 2025
Gross margin
€2,299
▼ 98.7%
Turnover
≈ €25,000
estimated
Loss
€9,793
Equity
€477,850
▼ 2.0%
Total assets
€535,692
▼ 11.8%
Score breakdownraises risk1 change of registered office in 24 monthsSector: Food and beverage service activities (NACE 56)lowers riskLiquidity: current ratio 13.97, cash €151,938, halvedEquity €477,850 (89.2% of total assets)Show the evidence

Checked score

Score 2025
87 / 100
Excellent
Probability in this band: under 0.55%
Financially stronger than 61% of micro companies in food and beverage service (NACE 56)
Financial strength · tick: 2024
Strong
Solvency 100=
equity 89.2% of total assets
Liquidity 85-14
short-term debt 6.7% · cash 28.4%
Profitability 18-68
return on assets -1.8%
Bankruptcy probability within 12 months
0.3% Very low
0%0.5%1.5%4%10%≥ 25%

About 3 in 1,000 comparable companies go bankrupt within 12 months (an estimate).

Sector median 1.8% (23,779 companies, NACE 56, micro)
Last 24 months 12-2024: 0.1% 01-2025: 0.1%● unchanged vs 12-2024 02-2025: 0.1%● unchanged vs 01-2025 03-2025: 0.1%● unchanged vs 02-2025 04-2025: 0.1%● unchanged vs 03-2025 05-2025: 0.1%● unchanged vs 04-2025 06-2025: 0.1%● unchanged vs 05-2025 07-2025: 0.1%● unchanged vs 06-2025 08-2025: < 0.1%▼ -0.1 percentage points vs 07-2025lowest value 09-2025: 0.1%▲ +0.1 percentage points vs 08-2025 10-2025: 0.1%● unchanged vs 09-2025 11-2025: 0.1%● unchanged vs 10-2025 12-2025: 0.1%● unchanged vs 11-2025 01-2026: 0.1%● unchanged vs 12-2025 02-2026: 0.1%● unchanged vs 01-2026 03-2026: 0.1%● unchanged vs 02-2026 04-2026: 0.1%● unchanged vs 03-2026 05-2026: 0.1%● unchanged vs 04-2026 06-2026: 0.1%● unchanged vs 05-2026 07-2026: 0.3%▲ +0.2 percentage points vs 06-2026 08-2026: 0.3%● unchanged vs 07-2026 09-2026: 0.3%● unchanged vs 08-2026 10-2026: 0.3%● unchanged vs 09-2026highest value 11-2026: 0.3%● unchanged vs 10-2026highest value
Credit of up to €40,000 on 30-day terms is acceptable
Liquidity is ample, with a current ratio of 13.97 (8.29 in 2024), above the usual 1.5. Short-term debt is 6.7% and cash 28.4% of total assets. 10.8% of the assets are financed with debt and provisions.
Calculation

The band follows from the bankruptcy probability. 10 more points roughly halve it.

75-100 Excellent under 0.55%
60-74 Healthy 0.55% to 1.5%
45-59 Fair 1.5% to 4.2%
25-44 Weak 4.2% to 15.0%
0-24 Critical over 15.0%

Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 56, micro). It does better than 94% of them on solvency, 88% on liquidity, 24% on profitability and 38% on growth.

The bankruptcy probability was computed on 02-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.

Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).

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The scores and ratios are Checked's own calculations, not a credit decision.

Signals

Five signals.
lowers riskraises riskneutral
raises risk · 1 change of registered office in 24 months
Belgian Official Gazette
lowers risk · Liquidity: current ratio 13.97, cash €151,938, halved
NBB · annual accounts
raises risk · Sector: Food and beverage service activities (NACE 56)
KBO
lowers risk · Equity €477,850 (89.2% of total assets)
NBB · annual accounts
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 29-05-2026, 63 days ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
63 days early
2024
29 days early
2023
44 days early
2022
19 days early
2021
52 days early
2020
47 days early
2019
49 days early
← before the deadline after the deadline →
tick = median of all Belgian filingsring = median in the sector

The company filed its last 7 accounts on average 43 days before the deadline. In the sector (NACE 56), the median for financial year 2024 was 7 days after the deadline, and 53% of those companies filed late.

Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 18 June (5 of the last 5 accounts filed within 30 days either side of that date).
Companies Code · seven months
Where today falls in the filing period
03-11-2026 today31-12-2026 year end31-07-2027 deadline
neutral · No strike-offs in the KBO publications
That holds for every publication since 2021.
KBO publications

Key points

  • Caution: From profit to loss in 2025after a profit of €82,712 in 2024 -€9,793 View
  • Positive: Higher solvency than 95% of companies in food and beverage servicesector median 29.6% · 16,996 companies 89.2% View
  • Positive: Filed on time since financial year 2019accounts within the deadline every year 7 years View

Recent changes

  1. · Gazette deed Registered office moved within Aalst
  2. · Gazette deed Resignations: CHEN YONG (director) and ZONG WENYAN (director)
  3. · Gazette deed Resignations: CHEN Tsung-Chu (manager) and HSIANG Dongliang (manager)Reappointment: HSIANG Dongliang (director)
All 19 events

Comparable companies

These companies have the same main activity as L & D: full-service restaurants (NACE 56111). They are comparable in size and age: total assets between €372,000 and €774,000, founded between 1990 and 2010.

CompanyTotal assetsGross margin
L & D Aalst€535,692€2,299
CORSA Middelkerke€774,254€3,506
CHACON Gent€751,393-€37,659
ORIENTAL PALACE Leuven€551,130-€24,034
's GRAVENMOLEN Grimbergen€556,078-€2,327
'T STRAMIEN Lichtervelde€573,208-€6,342
Kova Ukkel€372,393€2,015
Full comparison

Key facts about L & D

What is the company number of L & D?
The company number of L & D is 0460.675.368. The VAT number is the same number with BE in front: BE 0460.675.368.
Where is L & D based?
The registered office is at Wateringen 24, 9300 Aalst.Company details
What does L & D do?
According to the KBO register, the main activity is full-service restaurants (NACE 56111).
What is the legal form of L & D?
The legal form of L & D is Private limited company (BV).
When was L & D founded?
L & D was founded on 16-05-1997.
Is L & D still active?
Yes, L & D is an active enterprise in the KBO register.
How many employees does L & D have?
L & D had an average of 1.9 full-time equivalents in financial year 2024, according to the filed annual accounts.Financials
What is the turnover of L & D?
The turnover in financial year 2025 is ≈ €25,000. This figure is estimated from the gross margin of €2,299 and 93 comparable companies (NACE 56111). It probably lies between €12,000 and €50,000. It is a rough estimate.
Is L & D profitable?
In financial year 2025, L & D made a loss of €9,793.
Where can I find the annual accounts of L & D?
L & D filed 28 annual accounts with the National Bank of Belgium, the latest for financial year 2025.
When are the next annual accounts of L & D due?
L & D must file the annual accounts for financial year 2026 by 31-07-2027.Timeline

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