L & L
ActiveSummary
The computed 12-month bankruptcy probability of L & L is 1.8% (moderate). The 2025 annual accounts show equity of €36,867 and a net result of -€3,228. The figures fluctuate too strongly year-on-year for a reliable trend projection. Its solvency ranks better than 34% of 8190 sector peers (fiscal year 2025). The company has been active since 2019 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2025
Axes · tick = 2024
Profitability27▲+27
Solvency54▼-1
Growth78▲+26
Track record100
Bankruptcy probability, 12 months
1.8%
Moderate
0%0.5%1.5%4%10%≥ 25%
Credit up to €1,500 at 30 days only on tighter terms
Liquidity tight (current ratio 1.21 against 1.2 in 2024; short-term debt: 71% and cash: 9% of total assets), and 71% of the assets are financed with debt.
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Signals
Five signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Limited track record
This company has not been active as long as an established one and statistically fails somewhat more often.
KBO · incorporation dateAge against the risk zone
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
29%
Return on assets
-2.5%
Age of the figures
18 mo
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 46
Relative position
BE, all sectors
reference
Wholesale trade (NACE 46)
about 21% more bankruptcies
← fewer bankruptcies
more bankruptcies →
raises risk · Persistent losses
Two consecutive loss-making years (2024 and 2025); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2025Net result per financial year
202122232425
2020 to 2025 · latest year -€3,228
neutral · Latest accounts filed on time
The financial year that closed on 31-03-2025 was due by 31-10-2025 and was filed on 29-10-2025, 2 days ahead of the deadline.
NBB · 6 filingsDeviation from the deadline
2025
2 d early
2024
48 d early
2023
6 d early
2022
47 d early
2021
37 d early
2020
30 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 6 accounts on average 18 days before the deadline; the sector median for financial year 2024 is 3 days before the deadline, and 39% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-03-2026 and is due by 31-10-2026. Nothing is late today. Usually files around 24 September (4 of the last 5 filed years within 31 days of that day).
Companies Code · seven monthsPosition in the running window
31-03-2026 close30-09-2026 today31-10-2026 deadline
History
Go further with this company
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Financials · fiscal year 2025, abbreviated schema
Equity
€36,867▼ 5.1%
2024 · €38,840
Total assets
€126,949▼ 2.3%
2024 · €129,902
Net result
-€3,228▲ 93.1%
2024 · -€46,721
Working capital
€18,709▲ 0.7%
2024 · €18,584
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 46, Wholesale trade, 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-€14,934▼ 8.3%€13,724-€7,622-€43,218▼ 467%€2,703
Net result-€17,072below the sector's middle half▼ 25.0%€12,490within the sector's middle half-€9,616below the sector's middle half-€46,721below the sector's middle half▼ 386%-€3,228below the sector's middle half▲ 93.1%
Equity€82,687within the sector's middle half€95,177within the sector's middle half▲ 15.1%€85,561within the sector's middle half▼ 10.1%€38,840within the sector's middle half▼ 54.6%€36,867below the sector's middle half▼ 5.1%
Total assets€143,981within the sector's middle half▼ 8.2%€137,201within the sector's middle half▼ 4.7%€166,462within the sector's middle half▲ 21.3%€129,902within the sector's middle half▼ 22.0%€126,949below the sector's middle half▼ 2.3%
Debt€61,294▼ 64.1%€42,024▼ 31.4%€80,901▲ 92.5%€91,062▲ 12.6%€90,083▼ 1.1%
Working capital€61,114within the sector's middle half€74,368within the sector's middle half▲ 21.7%€62,461within the sector's middle half▼ 16.0%€18,584within the sector's middle half▼ 70.2%€18,709below the sector's middle half▲ 0.7%
Solvency57.4%within the sector's middle half▲ 66.1pp69.4%above the sector's middle half▲ 11.9pp51.4%within the sector's middle half▼ 18.0pp29.9%within the sector's middle half▼ 21.5pp29.0%within the sector's middle half▼ 0.9pp
Current ratio2.18within the sector's middle half▲ 1.263.06within the sector's middle half▲ 0.881.79within the sector's middle half▼ 1.261.20within the sector's middle half▼ 0.591.21within the sector's middle half=
Return on assets (ROA)-11.9%below the sector's middle half▼ 3.1pp9.1%within the sector's middle half▲ 21.0pp-5.8%below the sector's middle half▼ 14.9pp-36.0%below the sector's middle half▼ 30.2pp-2.5%below the sector's middle half▲ 33.4pp
Staff (FTE)0.2below the sector's middle half
above
within
below
the middle half (P25 to P75) of NACE 46, Wholesale trade, 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 returns to profit in 2025: €2,703 after a loss of €43,218 in 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €126,949
Fixed assets
€18,158 ▼ 10.4%
Current assets
€108,792 ▼ 0.8%
Equity and liabilities €126,949
Equity
€36,867 ▼ 5.1%
Debt
€90,083 ▼ 1.1%
Debt's share of the balance-sheet total rises from 70.1% to 71.0%. Equity and debt are lower.
Key figures and ratios
EBITDA
€8,316▲
2024 · -€38,190
Cash flow
€2,384▲
2024 · -€41,694
Quick ratio
0.51▲
2024 · 0.50
Debt to equity
2.44▲
2024 · 2.34
ROE
-8.8%▲
2024 · -120.3%
Interest coverage
1.37▲
2024 · -10.90
Debt ≤ 1 year
€90,083▼
2024 · €91,062
Staff costs
€3,811
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 1,548 companies that looked in July 2024 the way this one looks now, 4.3% went bankrupt within 24 months and 91% are still going.
- Micro
- 5 to 10 years old
- solvency 10 to 30%
- a small loss
4.3%
went bankrupt
3.9%
stopped otherwise
91%
still going
A further 0.5% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 1.8% 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 1,548 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 |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | - | €3,811 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €4,390 | €4,390 | €4,586 | €5,027 | €5,612 | ▲ 11.6% |
| Other operating charges640/8 | - | €1,380 | €801 | €1,651 | €844 | ▼ 48.9% |
| Gross operating margin9900 | -€9,465 | €19,494 | -€2,234 | -€36,540 | €12,970 | ▲ 135% |
| Operating profit (loss)9901 | -€14,934 | €13,724 | -€7,622 | -€43,218 | €2,703 | ▲ 106% |
| Financial income75/76B | - | €275 | €21 | - | €117 | - |
| Recurring financial income75 | €54 | €275 | €21 | - | €117 | - |
| Financial charges65/66B | - | €1,508 | €2,015 | €3,503 | €6,049 | ▲ 72.7% |
| Recurring financial charges65 | €2,191 | €1,508 | €2,015 | €3,503 | €6,049 | ▲ 72.7% |
| Profit (loss) for the period before taxes9903 | -€17,072 | €12,490 | -€9,616 | -€46,721 | -€3,228 | ▲ 93.1% |
| Profit (loss) for the period9904 | -€17,072 | €12,490 | -€9,616 | -€46,721 | -€3,228 | ▲ 93.1% |
| Profit (loss) for the period to be appropriated9905 | -€17,072 | €12,490 | -€9,616 | -€46,721 | -€3,228 | ▲ 93.1% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €143,981 | €137,201 | €166,462 | €129,902 | €126,949 | ▼ 2.3% |
| Fixed assets21/28 | €31,073 | €26,683 | €25,284 | €20,256 | €18,158 | ▼ 10.4% |
| Intangible fixed assets21 | €678 | €470 | €262 | €54 | €0 | ▼ 100% |
| Tangible fixed assets22/27 | €30,394 | €26,212 | €25,021 | €20,202 | €18,158 | ▼ 10.1% |
| Land and buildings22 | - | €24,336 | €20,984 | €17,632 | €14,280 | ▼ 19.0% |
| Plant, machinery and equipment23 | - | €1,844 | €4,019 | €2,566 | €1,716 | ▼ 33.1% |
| Furniture and vehicles24 | - | €32 | €18 | €4 | €2,161 | ▲ 59,276% |
| Current assets29/58 | €112,908 | €110,518 | €141,178 | €109,646 | €108,792 | ▼ 0.8% |
| Stocks and contracts in progress3 | €74,979 | €72,131 | €84,148 | €63,846 | €62,969 | ▼ 1.4% |
| Stocks30/36 | - | €72,131 | €84,148 | €63,846 | €62,969 | ▼ 1.4% |
| Amounts receivable within one year40/41 | €11,187 | €19,039 | €20,228 | €27,903 | €18,279 | ▼ 34.5% |
| Trade receivables40 | - | €16,655 | €17,092 | €20,486 | €18,134 | ▼ 11.5% |
| Other amounts receivable41 | - | €2,384 | €3,135 | €7,417 | €145 | ▼ 98.0% |
| Cash at bank and in hand54/58 | €26,743 | €19,348 | €22,010 | €10,079 | €11,477 | ▲ 13.9% |
| Deferred charges and accrued income490/1 | - | - | €14,793 | €7,818 | €16,067 | ▲ 106% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €143,981 | €137,201 | €166,462 | €129,902 | €126,949 | ▼ 2.3% |
| Equity10/15 | €82,687 | €95,177 | €85,561 | €38,840 | €36,867 | ▼ 5.1% |
| Contributions10/11 | - | €113,420 | €113,420 | €113,420 | €113,420 | = |
| Profit (loss) carried forward14 | -€30,733 | -€18,243 | -€27,859 | -€74,580 | -€76,553 | ▼ 2.6% |
| Amounts payable17/49 | €61,294 | €42,024 | €80,901 | €91,062 | €90,083 | ▼ 1.1% |
| Amounts payable after more than one year17 | €9,499 | €5,873 | €2,183 | - | - | - |
| Financial debts170/4 | - | €5,873 | €2,183 | - | - | - |
| Amounts payable within one year42/48 | €51,795 | €36,150 | €78,717 | €91,062 | €90,083 | ▼ 1.1% |
| Financial debts43 | - | €28,626 | €53,690 | €52,183 | €50,000 | ▼ 4.2% |
| Credit institutions430/8 | - | €3,626 | €3,690 | €2,183 | €0 | ▼ 100% |
| Other loans439 | - | €25,000 | €50,000 | €50,000 | €50,000 | = |
| Trade debts44 | €20,637 | €5,091 | €22,083 | €36,721 | €34,369 | ▼ 6.4% |
| Suppliers440/4 | - | €5,091 | €22,083 | €36,721 | €34,369 | ▼ 6.4% |
| Taxes, remuneration and social security45 | - | - | €525 | - | €2,347 | - |
| Taxes450/3 | - | - | €525 | - | €2,013 | - |
| Remuneration and social security454/9 | - | - | - | - | €334 | - |
| Other amounts payable47/48 | - | €2,433 | €2,420 | €2,158 | €3,367 | ▲ 56.0% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€17,072 | €12,490 | -€9,616 | -€46,721 | -€3,228 | ▲ 93.1% |
| + Depreciation and write-downs630 | €4,390 | €4,390 | €4,586 | €5,027 | €5,612 | ▲ 11.6% |
| Operating cash flow (approximation) | -€12,682 | €16,880 | -€5,030 | -€41,694 | €2,384 | ▲ 106% |
| Investment in fixed assets (approximation) | - | €0 | -€3,187 | €0 | -€3,514 | - |
| Change in cash | - | -€7,395 | €2,662 | -€11,931 | €1,397 | ▲ 112% |
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
2025
29-10
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
2024
13-09
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
31-03
Financial
Weakest financial yearnet -€46,721
Net result drops to -€46,721, the lowest in the series; recovery starts the following year.
2023
25-10
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2022
14-09
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
31-03
Financial
Back to profitnet €12,490
Net result €12,490 after 2 loss-making years.
2021
24-09
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
31-03
Financial
Liquidity doublescurrent ratio 2.18
Current ratio from 0.92 to 2.18; short-term debt falls from €131,874 to €51,795.
2020
30-11
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 30 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 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
2 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, Evergem · 1 establishment unit since 2019
Ground area
150 m²
Building footprint
153 m²
Volume, LiDAR
910 m³
Parcel 43006F0099/00H000, Flanders · tallest building 7.1 m, ±2 floors. Linked by address, not a title deed.
3
companies at this address
See who is registered here
1 establishment unit
La Vinoteca
since 20192.291.194.933
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 43006F0099/00H000 | Flanders | 150 m² | 1 · 153 m² | 7.1 m · 2 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.
Recognitions · licences · registrations
Food safety, FASFC
1 siteEvergem2.291.194.933
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Of 1,049 companies in sector 46341 we hold annual accounts for 538. 357 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
Founded05-07-2019
Fiscal year end31-03
Activities, NACEBEL 2025
46341Wholesale of wines and spirits
47251Retail sale of wines and spirits
46431Wholesale of electrical household appliances and audio-video equipment
Contact
Website
www.huufdveugel.com
E-invoicing
Reachable via Peppol
Peppol ID
0208:0729845618
Also
9925:BE0729845618
Registered
15-01-2025
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.