L & MOI
ActiveSummary
The computed 12-month bankruptcy probability of L & MOI is 1.6% (moderate). The 2024 annual accounts show equity of €123k and a net result of €5k. Equity is growing by ~12.2% per year across the filed fiscal years. Its solvency ranks better than 65% of 15865 sector peers (fiscal year 2024). The company has been active since 2002 and the Belgian State Gazette contains no insolvency signals. The CBE does carry 1 administrative register entry (see administrative flags).
Checked score
Score 2024
Axes · tick = 2023
Profitability43
Solvency83▼-17
Growth52=
Track record92
Bankruptcy probability, 12 months
1.6%
Moderate
0%0.5%1.5%4%10%≥ 25%
Credit up to €7k at 30 days acceptable
Liquidity ample (current ratio 5.26 against 11.6 in 2023; short-term debt: 19% and cash: 0.2% of total assets), and 41.7% of the assets are financed with debt.
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Signals
Six signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
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 · 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 →
neutral · Filed after the deadline
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 31-08-2025, 31 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
31 d late
2023
31 d late
2022
31 d late
2021
29 d late
2020
30 d late
2019
91 d late
← before the deadline
after the deadline →
raises risk · Administrative warnings in the KBO publications
1 publication by the FPS Economy about this company, such as a strike-off for address, accounts or UBO, or its withdrawal.
KBO publicationsPublications
Address struck
History
Financials · fiscal year 2024, micro schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€5k▼ 74.5%
2022 · €19k
Working capital
€171k▲ 25.9%
2023 · €136k
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result€27k€32k▲ 18.6%€26k▼ 20.1%€5k
Net result€26k€25k▼ 2.8%€19k▼ 25.1%€5k
Equity€92k▲ 39.1%€117k▲ 27.3%€136k▲ 16.1%€136k=€123k▼ 9.3%
Total assets€98k▲ 34.5%€168k▲ 71.4%€149k▼ 11.8%€149k=€211k▲ 42.0%
Debt€6k▼ 8.8%€51k▲ 698%€13k▼ 75.1%€13k=€88k▲ 586%
Working capital€92k▲ 41.7%€117k▲ 27.3%€136k▲ 16.1%€136k=€171k▲ 25.9%
Result per fiscal year
Operating resultNet result
The operating result is €5k in 2024, compared with €26k in 2022. Comparable figures for the intervening years are unavailable.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Equity and liabilities €211k
Equity
€123k ▼ 9.3%
Debt
€88k ▲ 586%
Debt's share of the balance-sheet total rises from 8.6% to 41.7%. Equity is lower and debt is higher.
Key figures and ratios
Current ratio
5.26▼
2023 · 11.60
Debt to equity
0.71▲
2023 · 0.09
ROE
3.9%
ROA
2.3%
Debt ≤ 1 year
€40k▲
2023 · €13k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Gross operating margin9900 | €27k | €32k | €26k | - | €5k | - |
| Operating profit (loss)9901 | €27k | €32k | €26k | - | €5k | - |
| Profit (loss) for the period before taxes9903 | €27k | €32k | €26k | - | €5k | - |
| Income taxes67/77 | €1k | €7k | €7k | - | - | - |
| Profit (loss) for the period9904 | €26k | €25k | €19k | - | €5k | - |
| Profit (loss) for the period to be appropriated9905 | €26k | €25k | €19k | - | €5k | - |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €98k | €168k | €149k | €149k | €211k | ▲ 42.0% |
| Current assets29/58 | €98k | €168k | €149k | €149k | €211k | ▲ 42.0% |
| Amounts receivable within one year40/41 | €65k | €657 | €148k | €148k | €211k | ▲ 42.7% |
| Trade receivables40 | - | €657 | €5k | €5k | €552 | ▼ 88.6% |
| Other amounts receivable41 | - | - | €143k | €143k | €210k | ▲ 47.2% |
| Cash at bank and in hand54/58 | €28k | €168k | €998 | €998 | €413 | ▼ 58.6% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €98k | €168k | €149k | €149k | €211k | ▲ 42.0% |
| Equity10/15 | €92k | €117k | €136k | €136k | €123k | ▼ 9.3% |
| Contributions10/11 | €16k | €16k | €16k | €16k | €16k | = |
| Capital10 | - | €16k | €16k | €16k | €16k | = |
| Issued capital100 | - | €19k | €19k | €19k | €19k | = |
| Uncalled capital101 | - | €2k | €2k | €2k | €2k | = |
| Reserves13 | €2k | €2k | €2k | €2k | €2k | = |
| Non-distributable reserves130/1 | - | €2k | €2k | €2k | €2k | = |
| Legal reserve130 | - | €2k | €2k | €2k | €2k | = |
| Profit (loss) carried forward14 | €74k | €99k | €117k | €117k | €105k | ▼ 10.8% |
| Amounts payable17/49 | €6k | €51k | €13k | €13k | €88k | ▲ 586% |
| Amounts payable within one year42/48 | €6k | €51k | €13k | €13k | €40k | ▲ 213% |
| Current portion of amounts payable after more than one year42 | - | €2k | - | - | €2k | - |
| Trade debts44 | - | €19k | €3k | €3k | €27k | ▲ 752% |
| Suppliers440/4 | - | €19k | €3k | €3k | €27k | ▲ 752% |
| Taxes, remuneration and social security45 | - | €15k | €10k | €10k | €11k | ▲ 10.8% |
| Taxes450/3 | - | €15k | €10k | €10k | €11k | ▲ 10.8% |
| Other amounts payable47/48 | - | €15k | - | - | - | - |
| Accrued charges and deferred income492/3 | - | - | - | - | €48k | - |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €26k | €25k | €19k | - | €5k | - |
| Operating cash flow (approximation) | €26k | €25k | €19k | - | €5k | - |
| Change in cash | - | €140k | €-167k | €0 | €-585 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
More with these figures Sector benchmark What changed Value indication
Timeline · acts, filings and financial milestones
2025
31-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 31 days late
07-01
KBO administration
Address struck
2024
31-12
Financial
Weakest financial yearnet €5k ▼74.5%
Net result drops to €5k, the lowest in the series.
31-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 31 days late
2023
31-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 31 days late
2022
31-12
Financial
Liquidity quadruplescurrent ratio 11.60
Current ratio from 3.27 to 11.60; short-term debt falls from €51k to €13k.
29-08
NBB filing
Annual accounts filed
fiscal year 2021 · full schema · 29 days late
2021
31-12
Financial
Equity above €100kEq €117k ▲27.3%
2 profitable years in a row build equity to €117k.
30-08
NBB filing
Annual accounts filed
fiscal year 2020 · full schema · 30 days late
2020
30-10
NBB filing
Annual accounts filed
fiscal year 2019 · full schema · 91 days late
2017
30-08
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 30 days late
2016
26-09
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 57 days late
2015
31-08
NBB filing
Annual accounts filed
fiscal year 2014 · full schema · 31 days late
2014
28-08
NBB filing
Annual accounts filed
fiscal year 2013 · full schema · 28 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 1 act read
About the unread acts
We know of 1 Belgian State Gazette act for this company. It has not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
1 act for this company is 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, Sint-Genesius-Rode · 1 establishment unit since 2002
Ground area
647 m²
Building footprint
261 m²
Volume, LiDAR
2,821 m³
2 parcels, Brussels, Flanders · tallest building 20.5 m, ±5 floors. Linked by address, not a title deed.
1 establishment unit
Establishment
since 20022.114.116.780
2 parcels
Flanders
1
(50%)
Brussels
1
(50%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 22552F0009/00W060 | Flanders | 466 m² | 1 · 92 m² | 10.4 m · 2 fl. |
| 21447B0342/00A014 | Brussels | 181 m² | 1 · 169 m² | 20.5 m · 5 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Similar companies · same sector, comparable size
CODE
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Of 552 companies in sector 46220 we hold annual accounts for 307. 226 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 (pre-2019)
Founded15-04-2002
Fiscal year end31-12
Activities, NACEBEL 2025
46220Wholesale trade
47761Retail sale of flowers, plants, seeds and fertilisers
Scores and ratios are computed by Checked and are not a credit decision.