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L'EM

Active Private limited companyfounded 1987active for 39 yearsAvenue Léon Jourez 27, 1420 Braine-l'AlleudKBO/BCE: BE 0432.006.128
L'EM
Financial year 2025
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Annual accounts 2025

abbreviated format, filed on 31-08-2026, 31 days late
-€4,497
▲ €29,179
-€13,484
▲ €25,360
-€12,625
▲ €21,685
-€13,494
▲ €21,339
-3.5%
▼ 9.9 percentage points
0.94
▼ 0.09

Turnover and EBIT margin are not published. The abbreviated or micro format does not require them.

Money flows

no detail for 2025

Balance sheet

balance sheet total €189,483 on 31-12-2025
What the company ownsHow it is paid for

in euro

in euro

Position in the sector

Compare with sector

-3.5%

Higher than 13% of 12,852 companies in 2025.

0.94

Higher than 23% of 12,642 companies in 2025.

-7.6%

Higher than 12% of 12,716 companies in 2025.

L'EM Middle half of the sector 80% of the sector Abbreviated accounts in retail trade (NACE 47)

Net result: bottom quarter · Equity: bottom quarter · Balance sheet total: bottom quarter · Working capital: bottom quarter

Filed annual accounts

as filed with the National Bank, click a year to choose it
Line Trend20252024202320222021202020192018201720162015201420132012201120102009200820072006
Balance sheet: assets
20/58 189,483119,356128,914108,184118,0402002653321,4811,7132,8403,8514,2447,38813,20114,79719,79345,19745,14267,711
21/28 4,3723,7318,26513,16713,603------5196831,1061,9713,6815,66410,82717,69823,476
22/27 2,8723,7318,26513,16713,603------1473127341,5992,9254,90810,07116,94222,720
22 2,8693,1883,5073,8251,687---------------
23 -----------------6121,3162,646
24 35444,7589,34211,916------147295---1103582,2252,373
26 ------------177341,5992,9254,7989,10113,40117,701
28 1,500----------372372372372756756756756756
29/58 185,111115,625120,65095,017104,4372002653321,4811,7132,8403,3323,5616,28211,23011,11614,12934,37027,44444,235
29 -------------------2,081
291 -------------------2,081
3 18,10636,35578,24137,49442,964---1,2651,2651,5671,5671,5675,50111,00211,00211,00215,40322,00539,660
30/36 18,10636,35578,24137,49442,964---1,2651,2651,5671,5671,5675,50111,00211,00211,00215,40322,00539,660
40/41 140,84757,08332,62117,98423,933------1,400512-2281143,12718,9675,3831,954
40 77,4202,5381,6173,94923,933------272----2,41318,9525,3831,880
41 63,42754,54531,00514,035-------1,128512-22811471415-74
50/53 -------------------540
54/58 24,63516,6138,60738,59937,3562002653322164481,2733651,482781----56-
490/1 1,5235,5751,180941184---------------
Balance sheet: equity and liabilities
10/49 189,483119,356128,914108,184118,0402002653321,4811,7132,8403,8514,2447,38813,20114,79719,79345,19745,14267,711
10/15 -6,7037,65047,01628,68525,166-51,608-51,543-51,476-51,361-51,130-49,973-51,677-52,827-50,746-77,110-72,228-58,776-37,941-33,536-21,814
10/11 18,59218,59218,59218,59218,59218,59218,59218,59218,59218,59218,59218,59218,59218,59318,59318,59218,59218,59218,59218,592
10 18,59218,59218,59218,59218,592---------------
100 18,59218,59218,59218,59218,59218,59218,59218,59218,59218,59218,59218,59218,59218,59318,59318,59218,59218,59218,59218,592
13 20,19020,19020,1901,8591,8591,8591,8591,8591,8591,8591,8591,8591,8591,8591,8591,8592,1683,4034,6955,600
130/1 1,8591,8591,8591,8591,8591,859--------------
130 1,8591,8591,8591,8591,8591,8591,8591,8591,8591,8591,8591,8591,8591,8591,8591,8591,8591,8601,8591,859
132 ----------------3091,5432,8363,741
133 18,33118,33118,331-----------------
14 -45,485-31,1338,2348,2344,714-72,059-71,994-71,928-71,812-71,581-70,424-72,129-73,278-71,198-97,562-92,679-79,536-59,936-56,823-46,006
16 ----------------1597951,4602,512
168 ----------------1597951,4602,512
17/49 196,186111,70781,89879,50092,87551,80851,80851,80852,84252,84252,81355,52957,07158,13490,31187,02578,41082,34377,21887,013
17 -------------56,98455,99249,03146,05645,74838,03244,694
170/4 ------------------3,2656,960
178/9 -------------56,98455,99249,03146,05645,74834,76737,734
42/48 196,186111,70781,89879,50092,87551,80851,80851,80852,84252,84252,81355,52957,0711,15034,31937,99432,35436,59536,43639,057
42 -----------------3,2653,6435,084
43 -------------5223,55028,55527,96626,18827,42726,122
430/8 -------------5223,55028,55527,96626,18827,42726,122
44 85,0543,1306,9434,33033,263-----864961,000-10,2487,5552,8154,7065,1124,620
440/4 85,0543,1306,9434,33033,263-----864961,000-10,2487,5552,8154,7065,1124,620
45 7,54020,32927,21727,86116,503---1531531051878271,0985211,8841,5732,3822542,854
450/3 7,54020,32921,80227,71716,359---1531531051878271,098218847432,3822541,354
454/9 --5,415144144---------5001,000830--1,500
47/48 103,59288,24747,73947,30943,10851,80851,80851,80852,69052,69052,62254,84555,244----54-377
492/3 ------------------2,7503,262
Income statement
70 ---------1,7115,1588,12920,92640,9965,100--49,446--
76A -----------------3,033--
9900 -4,497-33,67634,31714,22191,664---53-171-7352,2691,6195,16235,203646-5,279-6,5427,75311,03411,374
60/61 -------531712,4465,3528,60217,2045,7934,529--41,693--
62 ---9052,873--------------302
630 8594,5344,9024,351470------178648651,3261,9835,1635,2536,0465,957
631/4 ------------5,5015,501---19,1506,60212,81610,735
640/8 8,1286349473,4803,943----7434694174905084441,433781610604798
66A ----------------23,552---
9901 -13,484-38,84428,4685,48584,378---53-171-1,4781,8011,186-1,69228,329-1,124-8,6956,664-4,712-8,432-6,418
75/76B -0--0----394-2321----41049
75 -0--0----394-2321----41049
65/66B 869523167228149656662607297604091,9653,7594,9164,5823,3954,3528,190
65 869523167228149656662607297604091,9653,7594,9164,5823,3954,3528,190
9903 -14,353-39,36628,3015,25884,229-65-66-115-232-1,1561,7041,149-2,08026,364-4,883-13,611-21,470-5,070-12,774-14,559
67/77 --9,9701,7387,456--------------202
9904 -14,353-39,36618,3313,51976,773-65-66-115-232-1,1561,7041,149-2,08026,364-4,883-13,452-20,834-4,405-12,109-13,975
789 ---------------3091,2341,2921,2921,171
9905 -14,353-39,36618,3313,51976,773-65-66-115-232-1,1561,7041,149-2,08026,364-4,883-13,143-19,600-3,113-10,817-12,804
Appropriation of the result
9906 -45,485-31,13326,5658,2344,714-72,059-71,994-71,928-71,812-71,581-70,424-72,129-73,278-71,198-97,562-92,679-79,536-59,936-56,823-46,006
14P -31,1338,2348,2344,714-72,059---------------
691/2 --18,331-----------------
6921 --18,331-----------------
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The accounts for 18 older financial years (1988-2005) were filed as documents without figures as data, scans for example.

The notes to these accounts have 5 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.

Source: Annual accounts 2025 at the NBB, filed on 31-08-2026.

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Filings

each dot is a set of accounts, on the day it reached the National Bank

2025 annual accounts filed 31 days after the deadline. Filed on 31 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00476548.

Financial year Type Filed Reference Document
31-12-2025 abbreviated format 31-08-2026 2026-00476548 PDF
31-12-2024 micro format 06-09-2025 2025-00484491 PDF
31-12-2023 micro format 07-10-2024 2024-00503919 PDF
31-12-2022 micro format 31-08-2023 2023-00392538 PDF
31-12-2021 micro format 31-08-2022 2022-20370995 PDF
31-12-2020 micro format 08-09-2021 2021-66700249 PDF
31-12-2019 micro format 06-08-2020 2020-39500394 PDF
31-12-2018 micro format 26-08-2019 2019-52400007 PDF
31-12-2017 micro format 29-08-2018 2018-54200165 PDF
31-12-2016 abbreviated format 01-06-2017 2017-14900589 PDF
31-12-2015 abbreviated format 03-06-2016 2016-15500307 PDF
31-12-2014 abbreviated format 05-06-2015 2015-15300510 PDF
31-12-2013 abbreviated format 23-05-2014 2014-13600348 PDF
31-12-2012 full format 25-06-2013 2013-21700185 PDF
31-12-2011 abbreviated format 20-08-2012 2012-42400448 PDF
31-12-2010 full format 23-09-2011 2011-55400080 PDF
31-12-2009 full format 30-08-2010 2010-52500570 PDF
31-12-2008 full format 31-08-2009 2009-71600392 PDF
31-12-2007 full format 29-09-2008 2008-75100284 PDF
31-12-2006 full format 28-08-2007 2007-62300383 PDF
31-12-2005 full format 02-08-2006 2006-57500138 PDF
31-12-2004 full format 30-08-2005 2005-65300211 PDF
31-12-2003 full format 15-07-2004 2004-44600087 PDF
31-12-2002 full format 25-08-2003 2003-62500161 PDF
31-12-2001 full format 28-08-2002 2002-50500014 PDF
31-12-2000 full format 28-08-2001 2001-52200032 PDF
31-12-1999 full format 21-09-2000 2000-57500061 PDF
31-12-1998 full format 28-09-1999 1999-49701470 PDF
31-12-1997 full format 30-09-1998 1998-50000300 PDF
31-12-1996 full format 09-09-1997 1997-42802026 PDF
31-12-1995 full format 14-10-1996 1996-47801394 PDF
31-12-1994 full format 14-08-1995 1995-45701253 PDF
31-12-1993 full format 24-08-1994 1994-37001322 PDF
31-12-1992 full format 14-07-1993 1993-26600506 PDF
31-12-1991 full format 16-09-1992 1992-32001250 PDF
31-12-1990 full format 24-12-1991 1991-33803343 PDF
31-12-1989 full format 10-10-1990 1990-25801855 PDF
31-12-1988 full format 10-10-1990 1990-25801846 PDF

Key figures and ratios

per financial year, computed from the annual accounts
Line Trend20252024202320222021202020192018201720162015201420132012201120102009200820072006
-12,625-34,31033,3709,83684,848------1,202-82829,194202-6,71211,827541-2,386-461
-13,494-34,83323,2337,87077,243------1,166-1,21627,229-3,557-11,469-15,671848-6,063-8,018
1,500003,91514,073-------1474420-38400328268366
8,0238,006-29,9921,24337,156-65-66116-232-825908-1,117701-------
-11,0753,91838,75115,51811,563-51,608-51,543-51,476-51,361-51,130-49,973-52,197-53,5105,132-23,089-26,878-18,225-2,225-8,9925,178
----------86.4%34.9%14.6%-8.1%69.1%-22.0%---9.5%--
-3.5%6.4%36.5%26.5%21.3%---------686.9%-584.1%-488.1%-297.0%-83.9%-74.3%-32.2%
0.941.041.471.201.12--------5.460.330.290.440.940.751.13
0.850.710.520.720.66--------0.680.010.000.100.520.150.12
-14.601.742.773.69---------------
--514.6%39.0%12.3%305.1%---------------
-7.6%-33.0%14.2%3.3%65.0%--------356.8%-37.0%-90.9%-105.3%-9.7%-26.8%-20.6%
-14.53-65.65over 10043.18over 100---------------
-----------12 days9 days-16 days--140 days--
----------6 days21 days21 days-826 days--41 days--

Debt to equity is not shown because equity is negative. Debt divided by negative equity means nothing.

A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.

Investments

fixed assets acquired
Item20252024202320222021
Tangible fixed assets---€3,915€14,073
Financial fixed assets€1,500----
€859€4,534€4,902€4,351€470

Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)

Insights on L'EM

The operating result for 2025 is a loss of €13,484, smaller than the loss of €38,844 in 2024.

Equity is negative. Debt (€196,186) exceeds the balance-sheet total (€189,483).

Next steps

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