L & L
ActiveSummary
L & L has been active since 1998 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €285,274 and a net result of €9,369. Equity is growing by ~13.6% per year across the filed fiscal years. Its solvency ranks better than 95% of 12860 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability73▼-27
Solvency100=
Growth52▼-26
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €25,000 at 30 days acceptable
Liquidity ample (current ratio 39.07 against 54.79 in 2024; short-term debt: 2.4% and cash: 39.5% of total assets), and 2.4% of the assets are financed with debt.
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Signals
Four signals. The signal on the left, the evidence on the right.
−lowers risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 69
Relative position
BE, all sectors
reference
Legal and accounting activities (NACE 69)
about 77% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
97.6%
Return on assets
3.2%
Age of the figures
9 mo
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 08-04-2026, 114 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
114 d early
2024
118 d early
2023
120 d early
2022
113 d early
2021
96 d early
2020
114 d early
2019
116 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 113 days before the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% of the sector filed late.
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. Usually files around 8 April (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
30-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
€285,274▲ 3.4%
2024 · €275,904
Total assets
€292,398▲ 4.1%
2024 · €280,871
Net result
€9,369▼ 90.2%
2024 · €95,684
Working capital
€271,189▲ 1.5%
2024 · €267,128
Trend over the years
In euros
In per cent
Ratio
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
Ratio
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.Sector: the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€38,322▼ 30.3%€59,162▲ 54.4%€48,172▼ 18.6%€65,193▲ 35.3%€32,651▼ 49.9%
Net result€33,038within the sector's middle half▼ 3.0%€38,606within the sector's middle half▲ 16.9%€31,081within the sector's middle half▼ 19.5%€95,684within the sector's middle half▲ 208%€9,369below the sector's middle half▼ 90.2%
Equity€169,752within the sector's middle half▼ 1.1%€160,657within the sector's middle half▼ 5.4%€180,221within the sector's middle half▲ 12.2%€275,904within the sector's middle half▲ 53.1%€285,274above the sector's middle half▲ 3.4%
Total assets€174,876below the sector's middle half▼ 4.5%€174,883below the sector's middle half=€189,997below the sector's middle half▲ 8.6%€280,871below the sector's middle half▲ 47.8%€292,398within the sector's middle half▲ 4.1%
Debt€5,123▼ 55.1%€14,226▲ 178%€9,776▼ 31.3%€4,967▼ 49.2%€7,124▲ 43.4%
Working capital€137,060within the sector's middle half▲ 2.0%€135,007within the sector's middle half▼ 1.5%€159,697within the sector's middle half▲ 18.3%€267,128within the sector's middle half▲ 67.3%€271,189above the sector's middle half▲ 1.5%
Solvency97.1%above the sector's middle half▲ 3.3pp91.9%above the sector's middle half▼ 5.2pp94.9%above the sector's middle half▲ 3.0pp98.2%above the sector's middle half▲ 3.4pp97.6%above the sector's middle half▼ 0.7pp
Current ratio27.75above the sector's middle half▲ 14.9810.49above the sector's middle half▼ 17.2617.34above the sector's middle half▲ 6.8554.79above the sector's middle half▲ 37.4539.07above the sector's middle half▼ 15.72
Return on assets (ROA)18.9%above the sector's middle half▲ 0.3pp22.1%above the sector's middle half▲ 3.2pp16.4%within the sector's middle half▼ 5.7pp34.1%above the sector's middle half▲ 17.7pp3.2%below the sector's middle half▼ 30.9pp
above
within
below
the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 50% below 2024 and is the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €292,398
Fixed assets
€14,085 ▲ 60.5%
Current assets
€278,313 ▲ 2.3%
Equity and liabilities €292,398
Equity
€285,274 ▲ 3.4%
Debt
€7,124 ▲ 43.4%
Debt's share of the balance-sheet total rises from 1.8% to 2.4%. Equity and debt are higher.
Key figures and ratios
EBITDA
€34,113▼
2024 · €69,765
Cash flow
€10,832▼
2024 · €100,256
Debt to equity
0.02▲
2024 · 0.02
ROE
3.3%▼
2024 · 34.7%
Interest coverage
7.17▼
2024 · 48.47
Debt ≤ 1 year
€7,124▲
2024 · €4,967
Income taxes
€22,141▲
2024 · €15,554
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 17,040 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 94% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a profit under 5% of the balance sheet
0.5%
went bankrupt
4.9%
stopped otherwise
94%
still going
A further 0.2% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.1% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,340 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 1.0% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 17,040 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €12,046 | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €6,703 | €7,042 | €5,729 | €4,572 | €1,462 | ▼ 68.0% |
| Other operating charges640/8 | €973 | €986 | €1,065 | €901 | €1,212 | ▲ 34.5% |
| Gross operating margin9900 | €45,997 | €67,191 | €54,966 | €70,666 | €35,325 | ▼ 50.0% |
| Operating profit (loss)9901 | €38,322 | €59,162 | €48,172 | €65,193 | €32,651 | ▼ 49.9% |
| Financial income75/76B | €10,683 | €1,470 | €1,694 | €47,484 | €3,617 | ▼ 92.4% |
| Recurring financial income75 | €10,683 | €1,470 | €1,694 | €2,266 | €3,617 | ▲ 59.6% |
| Non-recurring financial income76B | - | - | - | €45,218 | - | - |
| Financial charges65/66B | €458 | €192 | €124 | €1,439 | €4,757 | ▲ 231% |
| Recurring financial charges65 | €458 | €192 | €124 | €1,439 | €4,757 | ▲ 231% |
| Profit (loss) for the period before taxes9903 | €48,547 | €60,440 | €49,742 | €111,238 | €31,510 | ▼ 71.7% |
| Income taxes67/77 | €15,509 | €21,834 | €18,661 | €15,554 | €22,141 | ▲ 42.3% |
| Profit (loss) for the period9904 | €33,038 | €38,606 | €31,081 | €95,684 | €9,369 | ▼ 90.2% |
| Profit (loss) for the period to be appropriated9905 | €33,038 | €38,606 | €31,081 | €95,684 | €9,369 | ▼ 90.2% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €174,876 | €174,883 | €189,997 | €280,871 | €292,398 | ▲ 4.1% |
| Fixed assets21/28 | €32,692 | €25,650 | €20,523 | €8,776 | €14,085 | ▲ 60.5% |
| Tangible fixed assets22/27 | €24,509 | €17,467 | €12,341 | €8,776 | €14,085 | ▲ 60.5% |
| Plant, machinery and equipment23 | €2,685 | €1,851 | €1,016 | €741 | €555 | ▼ 25.0% |
| Furniture and vehicles24 | €15,489 | €9,282 | €4,990 | €1,701 | €5,127 | ▲ 201% |
| Other tangible fixed assets26 | €6,335 | €6,335 | €6,335 | €6,335 | €8,402 | ▲ 32.6% |
| Financial fixed assets28 | €8,183 | €8,183 | €8,183 | - | - | - |
| Current assets29/58 | €142,184 | €149,233 | €169,473 | €272,095 | €278,313 | ▲ 2.3% |
| Amounts receivable within one year40/41 | €11,283 | €23,518 | €20,491 | €13,375 | €5,141 | ▼ 61.6% |
| Trade receivables40 | €11,106 | €23,352 | €20,264 | €13,087 | €4,918 | ▼ 62.4% |
| Other amounts receivable41 | €177 | €166 | €227 | €288 | €223 | ▼ 22.7% |
| Current investments50/53 | €41,890 | €50,302 | €51,607 | €156,031 | €155,318 | ▼ 0.5% |
| Cash at bank and in hand54/58 | €87,564 | €74,053 | €95,768 | €100,995 | €115,602 | ▲ 14.5% |
| Deferred charges and accrued income490/1 | €1,447 | €1,360 | €1,607 | €1,694 | €2,253 | ▲ 33.0% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €174,876 | €174,883 | €189,997 | €280,871 | €292,398 | ▲ 4.1% |
| Equity10/15 | €169,752 | €160,657 | €180,221 | €275,904 | €285,274 | ▲ 3.4% |
| Contributions10/11 | €18,592 | - | - | - | - | - |
| Reserves13 | €151,160 | €160,657 | €180,221 | €275,904 | €285,274 | ▲ 3.4% |
| Non-distributable reserves130/1 | €1,859 | - | - | - | - | - |
| Reserves not available under the articles1311 | €1,859 | - | - | - | - | - |
| Distributable reserves133 | €149,301 | €160,657 | €180,221 | €275,904 | €285,274 | ▲ 3.4% |
| Amounts payable17/49 | €5,123 | €14,226 | €9,776 | €4,967 | €7,124 | ▲ 43.4% |
| Amounts payable within one year42/48 | €5,123 | €14,226 | €9,776 | €4,967 | €7,124 | ▲ 43.4% |
| Trade debts44 | €874 | €799 | €355 | €163 | €336 | ▲ 106% |
| Suppliers440/4 | €874 | €799 | €355 | €163 | €336 | ▲ 106% |
| Taxes, remuneration and social security45 | €4,155 | €13,390 | €9,410 | €4,230 | €6,753 | ▲ 59.6% |
| Taxes450/3 | €4,155 | €13,390 | €9,410 | €4,230 | €6,753 | ▲ 59.6% |
| Other amounts payable47/48 | €94 | €37 | €12 | €573 | €35 | ▼ 94.0% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €33,038 | €38,606 | €31,081 | €95,684 | €9,369 | ▼ 90.2% |
| + Depreciation and write-downs630 | €6,703 | €7,042 | €5,729 | €4,572 | €1,462 | ▼ 68.0% |
| Operating cash flow (approximation) | €39,741 | €45,648 | €36,810 | €100,256 | €10,832 | ▼ 89.2% |
| Investment in fixed assets (approximation) | - | €0 | -€603 | €7,175 | -€6,771 | ▼ 194% |
| Change in cash | - | -€13,511 | €21,714 | €5,227 | €14,607 | ▲ 179% |
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
Next filing, fiscal year 2026, expected by
2026
08-04
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
31-12
Financial
Weakest financial yearnet €9,369 ▼90.2%
Net result drops to €9,369, the lowest in the series.
04-04
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
31-12
Financial
Highest result since 2018net €95,684 ▲208%
Operating result €65,193, net result €95,684, both a record.
31-12
Financial
Liquidity triplescurrent ratio 54.79
Current ratio from 17.34 to 54.79; short-term debt falls from €9,776 to €4,967.
31-12
Financial
Equity above €200,000Eq €275,904 ▲53.1%
7 profitable years in a row build equity to €275,904.
02-04
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
09-04
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
26-04
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
31-12
Financial
Liquidity doublescurrent ratio 27.75
Current ratio from 12.77 to 27.75; short-term debt falls from €11,417 to €5,123.
08-04
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
31-12
Financial
Liquidity triplescurrent ratio 12.77
Current ratio from 4.71 to 12.77; short-term debt falls from €32,553 to €11,417.
Show earlier events
31-12
Financial
Equity above €150,000Eq €171,714 ▲20.4%
3 profitable years in a row build equity to €171,714.
06-04
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
2019
09-04
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
05-04
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
09-03
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial 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
Registered office, Brugge · 1 establishment unit since 2014
Ground area
1,329 m²
Building footprint
578 m²
Volume, LiDAR
6,966 m³
Parcel 31805E1197/00S000, Flanders · tallest building 18.2 m, ±4 floors. Linked by address, not a title deed.
3
companies at this address
See who is registered here
1 establishment unit
Sint-Jakobsstraat 68, 8000 Brugge
since 20142.227.594.409
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 31805E1197/00S000 ProtectedMonument · Townscape or village viewHerenhuis Hof de Gros: herenhuis met bijgebouwenSource ↗ |
Flanders | 1,328 m² | 1 · 578 m² | 18.2 m · 4 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
1 of these parcels carry protected heritage: expect extra rules on renovation or sale.
Structure & network
Owners and holdings
1 holdingOwners 0
The accounts to 31-12-2023 list no shareholders, and no other source names one.
Holdings 1
-
33.33%
According to the 2023 annual accounts of L & L and those of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
Public money · subsidies and aid
Flemish government
2022 to 2025 · 4 entries · 730 EUR awarded · 838 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2025 | 1 | 108 EUR | 108 EUR |
| 2024 | 1 | 108 EUR | 108 EUR |
| 2023 | 1 | 170 EUR | 278 EUR |
| 2022 | 1 | 344 EUR | 344 EUR |
Recognitions · licences · registrations
Legal Entity Identifier
967600DK0ZBIE99G9E95
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Of 12,173 companies in sector 69201 we hold annual accounts for 7,641. 6,105 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded15-07-1998
Fiscal year end31-12
Activities, NACEBEL 2025
69201Certified accountants and tax accountants
E-invoicing
Reachable via Peppol
Peppol ID
0208:0463780754
Also
9925:BE0463780754
Registered
30-10-2023
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 30 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.