L.M. & Partners
ActiveL.M. & Partners has been active since 1996 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €208k and a net result of €-10k. Equity is growing by ~8.8% per year across the filed fiscal years. Its solvency ranks better than 47% of 12642 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
82
/ 100
Excellent
The score weighs solvency, liquidity and profitability. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability66▲+5
Solvency79▲+1
Growth52=
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €17k at 30 days acceptable
Liquidity ample (current ratio 2.11 against 2.06 in 2024; short-term debt: 43.6% and cash: 90.5% of total assets), and 46.1% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Seven signals. The signal on the left, the evidence on the right.
−lowers risk+raises 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
Sector 69
lower
← 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
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
53.9%
Return on assets
-2.5%
Age of the figures
15 mo
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
19202122232425
2019 to 2025 · latest year €-10k
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 09-01-2026, 22 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
22 d early
2024
55 d early
2023
26 d early
2022
1 d early
2021
3 d early
2020
19 d early
2019
4 d early
← before the deadline
after the deadline →
neutral · The next deadline is still running
The next financial year closes on 30-06-2026 and is due by 31-01-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
30-06-2026 close17-09-2026 today31-01-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€208k▼ 4.4%
2024 · €218k
2019: €98k
2020: €149k
2021: €197k
2022: €242k
2023: €236k
2024: €218k
2019 → 2025
Total assets
€386k▼ 6.5%
2024 · €413k
2019: €298k
2020: €343k
2021: €382k
2022: €522k
2023: €441k
2024: €413k
2019 → 2025
Net result
€-10k▲ 46.3%
2024 · €-18k
2019: €47k
2020: €51k
2021: €48k
2022: €45k
2023: €-6k
2024: €-18k
2019 → 2025
Working capital
€187k▲ 1.4%
2024 · €185k
2019: €68k
2020: €120k
2021: €173k
2022: €192k
2023: €204k
2024: €185k
2019 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€197k-€242k▲ 22.9%€236k▼ 2.7%€218k▼ 7.6%€208k▼ 4.4%
Operating result€94k-€74k▼ 21.4%€-3k€-16k▼ 480%€-7k▲ 58.5%
Net result€48k-€45k▼ 6.7%€-6k€-18k▼ 177%€-10k▲ 46.3%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €7k in 2025 against €16k in 2024; the loss shrinks.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €386k
Fixed assets
€31k▼ 43.9%
Current assets
€356k▼ 0.8%
Equity and liabilities €386k
Equity
€208k▼ 4.4%
Debt
€178k▼ 8.8%
The debt ratio falls from 47.2% to 46.1%. Equity and debt are lower.
Key figures and ratios
EBITDA
€17k▲
2024 · €8k
Cash flow
€14k▲
2024 · €7k
Solvency
53.9%▲
2024 · 52.8%
Current ratio
2.11▲
2024 · 2.06
Quick ratio
2.11▲
2024 · 2.06
Debt / equity
0.85▼
2024 · 0.90
ROE
-4.6%▲
2024 · -8.2%
ROA
-2.5%▲
2024 · -4.3%
Interest coverage
14.11▲
2024 · 5.66
Debt
€178k▼
2024 · €195k
Debt ≤ 1 year
€168k▼
2024 · €174k
Debt > 1 year
€10k▼
2024 · €21k
Income taxes
€2k▲
2024 · €840
Staff costs
€13k▼
2024 · €16k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2025 against 2024
Balance sheet
Code20242025
Assets
Total assets20/58€413k€386k▼
Fixed assets21/28€55k€31k▼
Tangible fixed assets22/27€55k€31k▼
Land and buildings22€9k€7k▼
Plant, machinery and equipment23€3k€2k▼
Furniture and vehicles24€42k€22k▼
Current assets29/58€359k€356k▼
Amounts receivable within one year40/41€10k€6k▼
Trade receivables40€10k€5k▼
Other amounts receivable41-€61
Cash at bank and in hand54/58€348k€350k▲
Deferred charges and accrued income490/1€2k€769▼
Equity and liabilities
Total equity and liabilities10/49€413k€386k▼
Equity10/15€218k€208k▼
Contributions10/11€30k€30k=
Reserves13€212k€212k=
Distributable reserves133€212k€212k=
Profit (loss) carried forward14€-24k€-34k▼
Amounts payable17/49€195k€178k▼
Amounts payable after more than one year17€21k€10k▼
Financial debts170/4€21k€10k▼
Amounts payable within one year42/48€174k€168k▼
Current portion of amounts payable after more than one year42€19k€12k▼
Trade debts44€56k€50k▼
Suppliers440/4€56k€50k▼
Taxes, remuneration and social security45€117€3k▲
Taxes450/3€117€3k▲
Other amounts payable47/48€99k€103k▲
Income statement
Code20242025
Remuneration, social security and pensions62€16k€13k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€25k€24k▼
Other operating charges640/8€1k€1k▼
Gross operating margin9900€25k€31k▲
Operating profit (loss)9901€-16k€-7k▲
Financial income75/76B€622€448▼
Recurring financial income75€622€448▼
Financial charges65/66B€1k€1k▼
Recurring financial charges65€1k€1k▼
Profit (loss) for the period before taxes9903€-17k€-8k▲
Income taxes67/77€840€2k▲
Profit (loss) for the period9904€-18k€-10k▲
Profit (loss) for the period to be appropriated9905€-18k€-10k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-24k€-34k▼
Profit (loss) brought forward from the previous period14P€-6k€-24k▼
The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
09-01
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2024
07-12
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
30-06
Financial
Weakest financial yearnet €-18k
Net result drops to €-18k, the lowest in the series; recovery starts the following year.
05-01
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
30-01
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
30-06
Financial
Equity above €200kEq €242k ▲22.9%
4 profitable years in a row build equity to €242k.
28-01
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
30-06
Financial
Equity above €150kEq €197k ▲32.5%
3 profitable years in a row build equity to €197k.
12-01
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
30-06
Financial
Highest result since 2019net €51k ▲8.8%
Net result €51k, the highest in the series.
30-06
Financial
Equity above €100kEq €149k ▲51.5%
2 profitable years in a row build equity to €149k.
27-01
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
09-01
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
25-01
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
28-01
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.
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, Kontich · 1 establishment unit since 1996
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Pluyseghemstraat 512550 KontichGround area
128 m²
Building footprint
128 m²
Volume, LiDAR
604 m³
Parcel 11024B0172/00E006, Flanders · tallest building 7.7 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
Pluyseghemstraat 51, 2550 Kontich
since 19962.076.657.954
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 11024B0172/00E006 | Flanders | 128 m² | 1 · 128 m² | 7.7 m · 2 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Public money · subsidies and aid
Flemish government
2023 to 2025 · 3 entries · 611 EUR awarded · 611 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2025 | 1 | 375 EUR | 375 EUR |
| 2024 | 1 | 60 EUR | 101 EUR |
| 2023 | 1 | 176 EUR | 135 EUR |
Schemes
Subsidie voor opleiding en advies voor kmo's en zelfstandigen (kmo-portefeuille)
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Of 12,173 companies in sector 69201 we hold annual accounts for 7,637. 6,345 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company
Founded02-05-1996
Fiscal year end30-06
Activities, NACEBEL
69201Certified accountants and tax accountants
69202Legal and accounting activities
74121
Sources
Crossroads Bank for EnterprisesNational Bank · 27 filingsAddress and cadastre registers
Data from official sources, last processed on 16-09-2026. Scores and ratios are computed by Checked and are not a credit decision.