Equity
€2.1m ▲ 3.9%
L & M paid out €36,685 in dividends. That is 31% of the 2025 profit.
L & M
Lifetime
20 annual accounts with figures on one time axis, 33 filings since 1993peak €98,539 (2013)
-€4,481▲ €7,550
lowest -€40,038 (2018)
€117,722▲ 313%
peak €2.3m (2023)
€2.1m▲ 3.9%
€4,883▼ 98.2%
Board2 names since 2021
2 directorsMia Van Raemdonck and 1 other
Documentsfilings and deeds
23-07-20268 days before the deadline
2025micro format
Gross margin from -€12,031 to -€4,481Result from €28,506 to €117,722Dividend €36,685Debts from €268,125 to €4,883Cash from €124,514 to €85,841
Key points
from the 2025 annual accountsResult
€117,722 ▲ 313%
The result rose in 2025: mostly from a one-off income of €108,275.
Filings
33 annual accounts since 1993
The last five annual accounts were filed 8 to 55 days before the end of the period.
Turnover not published (micro format)
Checked score
94
Excellent
Financially stronger than 55% of small companies in head offices and management consultancy (NACE 70)
Probability in this band: under 0.55%
Bankruptcy probability within 12 months
< 0.1% Very low
0%0.5%1.5%4%10%≥ 25%
The dashed line is the sector median: 0.1% across 4,522 companies (NACE 70, small).
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Last 24 months
12-2024: < 0.1%
01-2025: < 0.1%● unchanged vs 12-2024
02-2025: < 0.1%● unchanged vs 01-2025
03-2025: < 0.1%● unchanged vs 02-2025
04-2025: < 0.1%● unchanged vs 03-2025
05-2025: < 0.1%● unchanged vs 04-2025
06-2025: < 0.1%● unchanged vs 05-2025
07-2025: < 0.1%● unchanged vs 06-2025
08-2025: < 0.1%● unchanged vs 07-2025
09-2025: < 0.1%● unchanged vs 08-2025
10-2025: < 0.1%● unchanged vs 09-2025
11-2025: < 0.1%● unchanged vs 10-2025
12-2025: < 0.1%● unchanged vs 11-2025
01-2026: < 0.1%● unchanged vs 12-2025
02-2026: < 0.1%● unchanged vs 01-2026
03-2026: < 0.1%● unchanged vs 02-2026
04-2026: < 0.1%● unchanged vs 03-2026
05-2026: < 0.1%● unchanged vs 04-2026
06-2026: < 0.1%● unchanged vs 05-2026
07-2026: < 0.1%● unchanged vs 06-2026highest value
08-2026: < 0.1%● unchanged vs 07-2026lowest value
09-2026: < 0.1%● unchanged vs 08-2026lowest value
10-2026: < 0.1%● unchanged vs 09-2026lowest value
11-2026: < 0.1%● unchanged vs 10-2026lowest value
Financial strengthStrong
Score breakdown
lowers risk
Size: total assets €2.2m
Sector: Activities of head offices; management consultancy activities (NACE 70)
Equity €2.1m (99.8% of total assets)
Figures for financial year 2025 (filed on 23-07-2026)
Calculation
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 70, small). It does better than 85% of them on solvency, 72% on liquidity, 13% on profitability and 50% on growth.
The bankruptcy probability was computed on 08-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
The probability rests on the annual accounts with balance sheet date 31-12-2025.
Of the companies with a bankruptcy probability in the very low class on 30-06-2025, 0.1% went bankrupt within twelve months.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
Comparable companies, two years later
In July 2024, 20,137 companies had the same profile as L & M has now. Each dot stands for 51 companies, two years later.
95.1%
were still trading
4.7%
stopped another way
0.2%
went bankrupt
That fits the bankruptcy probability of L & M itself: < 0.1% within 12 months.
Test of the method
The method was tested on the 497,447 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| 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% | 0.9% |
| 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% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 20,137 companies, not a prediction for L & M. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Credit verdict
Credit of up to €200,000 on 30-day terms is acceptable
Short-term debt is 0.1% and cash 4% of total assets. 0.2% of the assets are financed with debt and provisions.
Credit check for an amount and term of your choice
Show the recommended maximum and see how the verdict changes with amount, term and advance.
The scores and ratios are Checked's own calculations, not a credit decision.
Signals
5 signals, none raises the risk
Five signals.
lowers riskneutral
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 23-07-2026, 8 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
8 days early
2024
42 days early
2023
55 days early
2022
54 days early
2021
53 days early
2020
57 days early
2019
39 days early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
The company filed its last 7 accounts on average 44 days before the deadline. In the sector (NACE 70), the median for financial year 2024 was 9 days before the deadline, and 32% of those companies filed late.
Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 8 June (4 of the last 5 accounts filed within 30 days either side of that date).
Companies Code · seven monthsWhere today falls in the filing period
09-11-2026 today31-12-2026 year end31-07-2027 deadline
Recent changes
Registered in the Peppol Directory
Reachable for e-invoices through 0208:0448934212
Merger: L & M takes over @FERNANDO
Appointment: Mia Van Raemdonck (director) · General meeting of 29-06-2021 · Gazette deed
Merger proposal: L & M takes over @Fernando
The company holds all the shares of @Fernando · Board meeting of 05-03-2021 · Gazette deed
First establishment
M + M - M & M - L & M, Vijfhuizenstraat 3, Temse
Comparable companies
same main activity, similar in size and age| Company | ||||
|---|---|---|---|---|
| L & M Temse | €2.2m | -€4,481 | 99.8% | - |
| FIMEX Temse | €2.0m | -€89,980 | 74.2% | 0 |
| ITHURRIA Kluisbergen | €2.0m | €475 | 23.4% | 0 |
| KONG INVEST Lievegem | €2.6m | -€3,916 | 70.4% | - |
| IMMONA CONSULT Nazareth-De Pinte | €1.8m | -€41,696 | 14.8% | 0 |
| LINNAEUS Lochristi | €2.6m | -€3,494 | 15.0% | 0 |
| PROSYMA Dendermonde | €2.4m | -€4,156 | 98.8% | - |
These companies have the same main activity as L & M: business and other management consultancy (NACE 70200). They are comparable in size and age: total assets between €1.8m and €2.6m, founded between 1990 and 1996.
Official details
Source: KBO- Status
- Active since 17-12-1992Normal situation
- Activity
- Business and other management consultancyNACE 70200
- Establishment unit
- 2.060.440.8419140 Temse, since 22-01-1993
- Financial year end
- 31 December
- Peppol
- Reachable since 28-05-2025
Annual accounts 2025
- €2.2m▼ 7.8%
- Filing
- Filed on 23-07-2026, 8 days before the end of the filing period
Insights on L & M
L & M files the micro format. That format states no turnover. The gross margin fell from €12,597 in 2006 to -€4,481 in 2025.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette. Click a figure with a dotted line for the item and the filing.
Key facts about L & M
- What is the company number of L & M?
- The company number of L & M is 0448.934.212. The VAT number is the same number with BE in front: BE 0448.934.212.
- Where is L & M based?
- The registered office is at Vijfhuizenstraat 3, 9140 Temse.Company details
- What does L & M do?
- According to the KBO register, the main activity is business and other management consultancy (NACE 70200).
- What is the legal form of L & M?
- L & M is a private limited company (BV).
- When was L & M founded?
- L & M was founded on 17-12-1992.
- Is L & M still active?
- Yes, L & M is an active enterprise in the KBO register.
- What is the turnover of L & M?
- The annual accounts for financial year 2025 state no turnover. The micro format does not require it.Financials
- Is L & M profitable?
- In financial year 2025, L & M made a profit of €117,722.
- Where can I find the annual accounts of L & M?
- L & M filed 33 annual accounts with the National Bank of Belgium, the latest for financial year 2025.
- When are the next annual accounts of L & M due?
- L & M must file the annual accounts for financial year 2026 by 31-07-2027.Timeline
Next steps
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