L & K
InactiveL & K was declared bankrupt on 30-09-2024 (Tribunal de l’entreprise francophone de Bruxelles); the bankruptcy was closed for insufficient assets by judgment of 21-10-2025, published in the Belgian State Gazette on 07-11-2025.
Summary
Inactive; last annual accounts for fiscal year 2020.
Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
neutral · No filing for years
The last filed financial year closed on 31-12-2020. Since then, 5 financial years are missing. This points to a standstill, not an imminent failure.
NBB · 2 filingsPosition against the passed deadline
31-12-2021 close31-07-2022 deadline29-09-2026 today
raises risk · Filed more than 90 days late
The financial year that closed on 31-12-2020 was due by 31-07-2021 and was filed on 28-12-2021, 150 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 · 2 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
not filed
2021
not filed
2020
150 d late
2019
167 d late
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 2 accounts on average 159 days after 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 2020, micro schema
Equity
€16,411▲ 244%
2019 · €4,769
Total assets
€35,112▲ 91.8%
2019 · €18,303
Net result
€11,642
2019 · -€7,631
Working capital
€11,411
2019 · -€231
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20192020
Operating result-€7,691-€11,622
Net result-€7,631-€11,642
Equity€4,769-€16,411▲ 244%
Total assets€18,303-€35,112▲ 91.8%
Debt€13,534-€18,701▲ 38.2%
Working capital-€231-€11,411
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 2020: €11,622 after a loss of €7,691 in 2019.
Balance-sheet composition
2020 in colour, 2019 as the grey bar beneath
Assets €35,112
Fixed assets
€5,000 =
Current assets
€30,112 ▲ 126%
Equity and liabilities €35,112
Equity
€16,411 ▲ 244%
Debt
€18,701 ▲ 38.2%
Debt's share of the balance-sheet total falls from 73.9% to 53.3%. Equity and debt are higher.
Key figures and ratios
Current ratio
1.61▲
2019 · 0.98
ROE
70.9%▲
2019 · -160.0%
ROA
33.2%▲
2019 · -41.7%
Debt ≤ 1 year
€18,701▲
2019 · €13,534
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2019 | 2020 | Change |
|---|---|---|---|
| Gross operating margin9900 | -€7,305 | €12,075 | ▲ 265% |
| Operating profit (loss)9901 | -€7,691 | €11,622 | ▲ 251% |
| Recurring financial income75 | €183 | €228 | ▲ 25.1% |
| Recurring financial charges65 | €123 | €209 | ▲ 70.1% |
| Profit (loss) for the period before taxes9903 | -€7,631 | €11,642 | ▲ 253% |
| Profit (loss) for the period9904 | -€7,631 | €11,642 | ▲ 253% |
| Profit (loss) for the period to be appropriated9905 | -€7,631 | €11,642 | ▲ 253% |
| Line | 2019 | 2020 | Change |
|---|---|---|---|
| Assets | |||
| Total assets20/58 | €18,303 | €35,112 | ▲ 91.8% |
| Fixed assets21/28 | €5,000 | €5,000 | = |
| Financial fixed assets28 | €5,000 | €5,000 | = |
| Current assets29/58 | €13,303 | €30,112 | ▲ 126% |
| Amounts receivable within one year40/41 | €4,985 | €1,980 | ▼ 60.3% |
| Cash at bank and in hand54/58 | €8,318 | €28,132 | ▲ 238% |
| Equity and liabilities | |||
| Total equity and liabilities10/49 | €18,303 | €35,112 | ▲ 91.8% |
| Equity10/15 | €4,769 | €16,411 | ▲ 244% |
| Contributions10/11 | €12,400 | €12,400 | = |
| Profit (loss) carried forward14 | -€7,631 | €4,011 | ▲ 153% |
| Amounts payable17/49 | €13,534 | €18,701 | ▲ 38.2% |
| Amounts payable within one year42/48 | €13,534 | €18,701 | ▲ 38.2% |
| Trade debts44 | €13,436 | €2,534 | ▼ 81.1% |
| Line | 2019 | 2020 | Change |
|---|---|---|---|
| Profit (loss) for the period9904 | -€7,631 | €11,642 | ▲ 253% |
| Operating cash flow (approximation) | -€7,631 | €11,642 | ▲ 253% |
| Investment in fixed assets (approximation) | - | €0 | - |
| Change in cash | - | €19,814 | - |
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
2025
07-11
Bankruptcy
Bankruptcy closure (insufficient assets)
Tribunal de l’entreprise francophone de Bruxelles · event 21-10-2025
2024
07-10
Bankruptcy
Opening
Tribunal de l’entreprise francophone de Bruxelles · event 30-09-2024
2021
28-12
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 150 days late
14-01
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 167 days late
2020
31-12
Financial
Back to profitnet €11,642
Net result €11,642 after one loss-making year.
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts
We know of 3 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
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
Insolvency mandates
1 mandate| Role | Name | Tenure |
|---|---|---|
| Curator | Lise HEILPORN CHAUSSEE DE LA HULPE 150,
1170 WATERMAEL-BOITSFORT |
30-09-2024 → 21-10-2025 |