L/L plus
ActiveSummary
L/L plus has been active since 2006 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €1.7m and a net result of €79,538. Equity is growing by ~5.6% per year across the filed fiscal years. Its solvency ranks better than 71% of 32629 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability73▼-3
Solvency100=
Growth78=
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €140,000 at 30 days acceptable
Liquidity ample (current ratio 2.65 against 3.56 in 2024; short-term debt: 19.5% and cash: 18.6% of total assets), and 24.6% 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 70
Relative position
BE, all sectors
reference
Activities of head offices; management consultancy activities (NACE 70)
about 69% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
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
75.4%
Return on assets
3.5%
Age of the figures
9 mo
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
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 14-07-2026, 17 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
17 d early
2024
24 d early
2023
29 d late
2022
12 d early
2021
31 d late
2020
27 d late
2019
28 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 1 day after 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 19 July (4 of the last 5 filed years within 42 days of that day).
Companies Code · seven monthsPosition in the running window
01-10-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
€1.7m▲ 4.9%
2024 · €1.6m
Total assets
€2.3m▲ 7.6%
2024 · €2.1m
Net result
€79,538▼ 36.7%
2024 · €125,572
Working capital
€733,498▼ 13.9%
2024 · €851,638
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 70, Activities of head offices; management consultancy 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€1.2m▲ 239%€39,720▼ 96.8%€64,567▲ 62.6%€143,589▲ 122%€146,521▲ 2.0%
Net result€862,426above the sector's middle half€7,143within the sector's middle half▼ 99.2%€74,108above the sector's middle half▲ 938%€125,572above the sector's middle half▲ 69.4%€79,538above the sector's middle half▼ 36.7%
Equity€1.7mabove the sector's middle half▲ 71.3%€1.7mabove the sector's middle half▲ 0.4%€1.8mabove the sector's middle half▲ 1.6%€1.6mabove the sector's middle half▼ 6.5%€1.7mabove the sector's middle half▲ 4.9%
Total assets€2.2mabove the sector's middle half▲ 34.8%€2.0mabove the sector's middle half▼ 6.0%€2.0mabove the sector's middle half▲ 0.2%€2.1mabove the sector's middle half▲ 4.0%€2.3mabove the sector's middle half▲ 7.6%
Debt€411,901▼ 27.3%€274,517▼ 33.4%€250,404▼ 8.8%€445,897▲ 78.1%€527,513▲ 18.3%
Working capital€1.2mabove the sector's middle half▲ 199%€842,816above the sector's middle half▼ 27.8%€908,854above the sector's middle half▲ 7.8%€851,638above the sector's middle half▼ 6.3%€733,498above the sector's middle half▼ 13.9%
Solvency79.4%above the sector's middle half▲ 16.9pp84.8%above the sector's middle half▲ 5.4pp86.0%above the sector's middle half▲ 1.2pp77.3%within the sector's middle half▼ 8.7pp75.4%within the sector's middle half▼ 1.9pp
Current ratio8.10above the sector's middle half▲ 5.609.38above the sector's middle half▲ 1.289.51above the sector's middle half▲ 0.143.56within the sector's middle half▼ 5.952.65within the sector's middle half▼ 0.91
Return on assets (ROA)39.8%above the sector's middle half▲ 42.0pp0.4%below the sector's middle half▼ 39.5pp3.6%within the sector's middle half▲ 3.3pp5.9%within the sector's middle half▲ 2.3pp3.5%within the sector's middle half▼ 2.4pp
above
within
below
the middle half (P25 to P75) of NACE 70, Activities of head offices; management consultancy activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
After the dip in 2022 the operating result has climbed three years in a row; 2025 is 2% above 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €2.3m
Fixed assets
€1.1m ▲ 17.8%
Current assets
€1.2m ▼ 0.5%
Equity and liabilities €2.3m
Equity
€1.7m ▲ 4.9%
Provisions
€34,060 ▼ 2.9%
Debt
€527,513 ▲ 18.3%
Debt's share of the balance-sheet total rises from 21.0% to 23.1%. Equity and debt are higher.
Key figures and ratios
EBITDA
€257,248▲
2024 · €252,176
Cash flow
€190,265▼
2024 · €234,159
Debt to equity
0.31▲
2024 · 0.27
ROE
4.6%▼
2024 · 7.7%
Interest coverage
10.96▼
2024 · 24.47
Debt ≤ 1 year
€444,344▲
2024 · €332,484
Debt > 1 year
€83,169▼
2024 · €113,412
Income taxes
€74,276▲
2024 · €45,553
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 14,732 companies that looked in July 2024 the way this one looks now, 0.2% went bankrupt within 24 months and 96% are still going.
- Small
- 20 years or older
- solvency 30% or more
- a profit under 5% of the balance sheet
0.2%
went bankrupt
3.5%
stopped otherwise
96%
still going
A further 0.1% 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 497,341 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 14,732 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 | €1.1m | €4,525 | €0 | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €76,238 | €123,198 | €104,898 | €108,587 | €110,727 | ▲ 2.0% |
| Provisions for liabilities and charges: additions (uses and reversals)635/8 | -€2,000 | €0 | - | - | -€1,000 | - |
| Other operating charges640/8 | €28,376 | €29,624 | €13,250 | €13,032 | €11,763 | ▼ 9.7% |
| Non-recurring operating charges66A | €18,207 | €0 | €6,771 | €0 | - | - |
| Gross operating margin9900 | €1.3m | €192,543 | €189,485 | €265,208 | €268,011 | ▲ 1.1% |
| Operating profit (loss)9901 | €1.2m | €39,720 | €64,567 | €143,589 | €146,521 | ▲ 2.0% |
| Financial income75/76B | €4,100 | €17,404 | €38,169 | €37,840 | €42,969 | ▲ 13.6% |
| Recurring financial income75 | €4,100 | €17,404 | €38,169 | €37,840 | €42,969 | ▲ 13.6% |
| Financial charges65/66B | €16,207 | €11,822 | €9,120 | €10,303 | €35,676 | ▲ 246% |
| Recurring financial charges65 | €16,207 | €11,822 | €9,120 | €10,303 | €23,476 | ▲ 128% |
| Non-recurring financial charges66B | €0 | - | - | - | €12,200 | - |
| Profit (loss) for the period before taxes9903 | €1.2m | €45,303 | €93,615 | €171,126 | €153,814 | ▼ 10.1% |
| Income taxes67/77 | €347,761 | €38,160 | €19,508 | €45,553 | €74,276 | ▲ 63.1% |
| Profit (loss) for the period9904 | €862,426 | €7,143 | €74,108 | €125,572 | €79,538 | ▼ 36.7% |
| Transfer from tax-exempt reserves789 | - | - | - | €84,200 | €315,750 | ▲ 275% |
| Transfer to tax-exempt reserves689 | €315,750 | €42,100 | €0 | - | €63,150 | - |
| Profit (loss) for the period to be appropriated9905 | €546,676 | -€34,957 | €74,108 | €209,772 | €332,138 | ▲ 58.3% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €2.2m | €2.0m | €2.0m | €2.1m | €2.3m | ▲ 7.6% |
| Fixed assets21/28 | €833,575 | €1.1m | €1.0m | €936,219 | €1.1m | ▲ 17.8% |
| Tangible fixed assets22/27 | €817,551 | €1.1m | €1.0m | €924,019 | €1.1m | ▲ 19.3% |
| Land and buildings22 | €408,538 | €615,255 | €583,518 | €541,869 | €763,488 | ▲ 40.9% |
| Plant, machinery and equipment23 | - | - | €2,444 | €1,915 | €1,387 | ▼ 27.6% |
| Furniture and vehicles24 | €9,985 | €81,709 | €70,299 | €48,761 | €28,824 | ▼ 40.9% |
| Other tangible fixed assets26 | €399,029 | €376,510 | €353,992 | €331,473 | €308,955 | ▼ 6.8% |
| Financial fixed assets28 | €16,024 | €17,648 | €12,200 | €12,200 | €0 | ▼ 100% |
| Current assets29/58 | €1.3m | €943,433 | €1.0m | €1.2m | €1.2m | ▼ 0.5% |
| Amounts receivable within one year40/41 | €596,910 | €549,458 | €548,339 | €541,918 | €734,391 | ▲ 35.5% |
| Trade receivables40 | €99,848 | €64,731 | €85,271 | €35,316 | €28,170 | ▼ 20.2% |
| Other amounts receivable41 | €497,062 | €484,727 | €463,068 | €506,602 | €706,221 | ▲ 39.4% |
| Current investments50/53 | €11,869 | €11,869 | €11,869 | €11,869 | €11,869 | = |
| Cash at bank and in hand54/58 | €718,053 | €377,318 | €450,258 | €625,765 | €424,337 | ▼ 32.2% |
| Deferred charges and accrued income490/1 | €4,390 | €4,788 | €5,136 | €4,571 | €7,245 | ▲ 58.5% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €2.2m | €2.0m | €2.0m | €2.1m | €2.3m | ▲ 7.6% |
| Equity10/15 | €1.7m | €1.7m | €1.8m | €1.6m | €1.7m | ▲ 4.9% |
| Contributions10/11 | €55,000 | €55,000 | €55,000 | €55,000 | €55,000 | = |
| Reserves13 | €1.8m | €1.8m | €1.9m | €1.7m | €1.8m | ▲ 4.6% |
| Non-distributable reserves130/1 | €5,500 | €5,500 | €0 | - | - | - |
| Reserves not available under the articles1311 | €5,500 | €5,500 | €0 | - | - | - |
| Tax-exempt reserves132 | €400,430 | €442,530 | €442,530 | €358,330 | €105,730 | ▼ 70.5% |
| Distributable reserves133 | €1.4m | €1.4m | €1.4m | €1.4m | €1.7m | ▲ 24.0% |
| Profit (loss) carried forward14 | -€120,316 | -€155,274 | -€155,274 | -€155,274 | -€155,274 | = |
| Provisions and deferred taxes16 | €35,060 | €35,060 | €35,060 | €35,060 | €34,060 | ▼ 2.9% |
| Provisions for liabilities and charges160/5 | €35,060 | €35,060 | €35,060 | €35,060 | €34,060 | ▼ 2.9% |
| Major repairs and maintenance162 | €35,060 | €35,060 | €35,060 | €35,060 | €34,060 | ▼ 2.9% |
| Amounts payable17/49 | €411,901 | €274,517 | €250,404 | €445,897 | €527,513 | ▲ 18.3% |
| Amounts payable after more than one year17 | €233,955 | €173,899 | €143,656 | €113,412 | €83,169 | ▼ 26.7% |
| Financial debts170/4 | €233,955 | €173,899 | €143,656 | €113,412 | €83,169 | ▼ 26.7% |
| Amounts payable within one year42/48 | €164,345 | €100,617 | €106,748 | €332,484 | €444,344 | ▲ 33.6% |
| Current portion of amounts payable after more than one year42 | €71,338 | €60,056 | €30,243 | €30,243 | €30,243 | = |
| Trade debts44 | €10,263 | €1,214 | €8,100 | €8,721 | €76,929 | ▲ 782% |
| Suppliers440/4 | €10,263 | €1,214 | €8,100 | €8,721 | €76,929 | ▲ 782% |
| Taxes, remuneration and social security45 | €4,708 | €26,312 | €31,829 | €30,175 | €66,205 | ▲ 119% |
| Taxes450/3 | €4,708 | €26,312 | €31,829 | €30,175 | €66,205 | ▲ 119% |
| Other amounts payable47/48 | €78,036 | €13,036 | €36,576 | €263,345 | €270,966 | ▲ 2.9% |
| Accrued charges and deferred income492/3 | €13,601 | €0 | - | - | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €862,426 | €7,143 | €74,108 | €125,572 | €79,538 | ▼ 36.7% |
| + Depreciation and write-downs630 | €76,238 | €123,198 | €104,898 | €108,587 | €110,727 | ▲ 2.0% |
| Operating cash flow (approximation) | €938,664 | €130,341 | €179,006 | €234,159 | €190,265 | ▼ 18.7% |
| Investment in fixed assets (approximation) | - | -€380,745 | -€36,228 | -€22,354 | -€277,161 | ▼ 1,140% |
| Change in cash | - | -€340,735 | €72,940 | €175,507 | -€201,428 | ▼ 215% |
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
14-07
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
07-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
29-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 29 days late
2023
19-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 31 days late
2021
31-12
Financial
Back to profitnet €862,426
Net result €862,426 after one loss-making year.
31-12
Financial
Liquidity triplescurrent ratio 8.10
Current ratio from 2.50 to 8.10; short-term debt falls from €260,510 to €164,345.
27-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 27 days late
29-01
State Gazette act
General meeting · Statutes amendment
Corporate purpose · Capital
2020
31-12
Financial
Weakest financial yearnet -€35,304
Net result drops to -€35,304, the lowest in the series; recovery starts the following year.
03-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
27-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 27 days late
2018
26-07
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
31-07
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 4 acts read
About the unread acts
We know of 4 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
No directors read yet: 0 of 4 Gazette acts processed. See the function holders in the CBE →
Location & real-estate footprint
Registered office, Lievegem · 1 establishment unit since 2006
Ground area
1,157 m²
Building footprint
273 m²
Volume, LiDAR
1,178 m³
Parcel 44452C0062/00D000, Flanders · tallest building 8.8 m, ±1 floor. Linked by address, not a title deed.
4
companies at this address
See who is registered here
1 establishment unit
L/L plus
since 20062.152.386.547
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 44452C0062/00D000 | Flanders | 1,157 m² | 1 · 273 m² | 8.8 m · 1 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.
Structure & network
Owners and holdings
1 holdingOwners 0
The accounts to 31-12-2025 list no shareholders, and no other source names one.
Holdings 1
-
50%
According to the 2025 annual accounts of L/L plus 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
The group is listed under Ownership & control below; here you explore it as a network.
This company
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Ownership & control
1 board mandateBoard mandates of this companythis company sits on their board1
1 location
Recognitions · licences · registrations
Legal Entity Identifier
894500Z64FXUAOW9ZJ83
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Company details
Identification
Legal formPrivate limited company
Founded27-02-2006
Fiscal year end31-12
Activities, NACEBEL 2025
70200Business and other management consultancy
68110Buying and selling of own real estate
68201Renting and operating of own or leased residential real estate, excluding social housing
68203Renting and operating of own or leased non-residential real estate, excluding land
68204Real estate activities
E-invoicing
Reachable via Peppol
Peppol ID
0208:0879632424
Also
9925:BE0879632424
Registered
22-12-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 1 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.