L&N
ActiveSummary
L&N has been active since 2008 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €5,122 and a net result of -€2,172. Its solvency ranks better than 54% of 9511 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.3% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability0▼-99
Solvency84▲+7
Growth32
Track record100
Bankruptcy probability, 12 months
0.3%
Very low
0%0.5%1.5%4%10%≥ 25%
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Signals
Four 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 71
Relative position
BE, all sectors
reference
Architectural and engineering activities; technical testing and analysis (NACE 71)
about 56% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
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
58.8%
Return on assets
-24.9%
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 · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 11-08-2026, 11 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 · 2 filingsDeviation from the deadline
2025
11 d late
2024
31 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 2 accounts on average 21 days after the deadline; the sector median for financial year 2024 is 8 days before the deadline, and 33% 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.
Companies Code · seven monthsPosition in the running window
26-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
€5,122▼ 29.8%
2024 · €7,294
Total assets
€8,715▼ 37.8%
2024 · €14,007
Net result
-€2,172
2024 · €3,437
Working capital
€668▼ 84.2%
2024 · €4,235
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
Line20242025
Operating result€5,510--€1,820
Net result€3,437--€2,172
Equity€7,294-€5,122▼ 29.8%
Total assets€14,007-€8,715▼ 37.8%
Debt€6,713-€3,593▼ 46.5%
Working capital€4,235-€668▼ 84.2%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2025: a loss of €1,820 after €5,510 in 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €8,715
Fixed assets
€4,454 ▲ 45.6%
Current assets
€4,261 ▼ 61.1%
Equity and liabilities €8,715
Equity
€5,122 ▼ 29.8%
Debt
€3,593 ▼ 46.5%
Debt's share of the balance-sheet total falls from 47.9% to 41.2%. Equity and debt are lower.
Key figures and ratios
EBITDA
-€545▼
2024 · €6,680
Cash flow
-€897▼
2024 · €4,607
Current ratio
1.19▼
2024 · 1.63
Debt to equity
0.70▼
2024 · 0.92
ROE
-42.4%▼
2024 · 47.1%
ROA
-24.9%▼
2024 · 24.5%
Interest coverage
-12.11▼
2024 · 167.00
Debt ≤ 1 year
€3,593▼
2024 · €6,713
Income taxes
€322▼
2024 · €2,033
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €1,170 | €1,275 | ▲ 9.0% |
| Other operating charges640/8 | €995 | €1,026 | ▲ 3.1% |
| Gross operating margin9900 | €7,675 | €481 | ▼ 93.7% |
| Operating profit (loss)9901 | €5,510 | -€1,820 | ▼ 133% |
| Financial income75/76B | - | €15 | - |
| Recurring financial income75 | - | €15 | - |
| Financial charges65/66B | €40 | €45 | ▲ 12.5% |
| Recurring financial charges65 | €40 | €45 | ▲ 12.5% |
| Profit (loss) for the period before taxes9903 | €5,470 | -€1,850 | ▼ 134% |
| Income taxes67/77 | €2,033 | €322 | ▼ 84.2% |
| Profit (loss) for the period9904 | €3,437 | -€2,172 | ▼ 163% |
| Profit (loss) for the period to be appropriated9905 | €3,437 | -€2,172 | ▼ 163% |
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Assets | |||
| Total assets20/58 | €14,007 | €8,715 | ▼ 37.8% |
| Fixed assets21/28 | €3,059 | €4,454 | ▲ 45.6% |
| Tangible fixed assets22/27 | €3,059 | €4,454 | ▲ 45.6% |
| Furniture and vehicles24 | €3,059 | €2,956 | ▼ 3.4% |
| Other tangible fixed assets26 | - | €1,498 | - |
| Current assets29/58 | €10,948 | €4,261 | ▼ 61.1% |
| Amounts receivable within one year40/41 | €614 | €2,385 | ▲ 288% |
| Trade receivables40 | €614 | - | - |
| Other amounts receivable41 | - | €2,385 | - |
| Cash at bank and in hand54/58 | €10,084 | €1,656 | ▼ 83.6% |
| Deferred charges and accrued income490/1 | €250 | €220 | ▼ 12.0% |
| Equity and liabilities | |||
| Total equity and liabilities10/49 | €14,007 | €8,715 | ▼ 37.8% |
| Equity10/15 | €7,294 | €5,122 | ▼ 29.8% |
| Contributions10/11 | €10,400 | €10,400 | = |
| Profit (loss) carried forward14 | -€3,106 | -€5,278 | ▼ 69.9% |
| Amounts payable17/49 | €6,713 | €3,593 | ▼ 46.5% |
| Amounts payable within one year42/48 | €6,713 | €3,593 | ▼ 46.5% |
| Trade debts44 | €3,235 | €3,136 | ▼ 3.1% |
| Suppliers440/4 | €3,235 | €3,136 | ▼ 3.1% |
| Taxes, remuneration and social security45 | €2,840 | €457 | ▼ 83.9% |
| Taxes450/3 | €2,840 | €457 | ▼ 83.9% |
| Other amounts payable47/48 | €638 | - | - |
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Profit (loss) for the period9904 | €3,437 | -€2,172 | ▼ 163% |
| + Depreciation and write-downs630 | €1,170 | €1,275 | ▲ 9.0% |
| Operating cash flow (approximation) | €4,607 | -€897 | ▼ 119% |
| Investment in fixed assets (approximation) | - | -€2,670 | - |
| Change in cash | - | -€8,428 | - |
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
11-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 11 days late
2025
31-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 31 days late
NBB filing
0 of 3 acts read
About the unread acts
We know of 3 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
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, Lier · 1 establishment unit since 2008
Ground area
667 m²
Building footprint
171 m²
Volume, LiDAR
6 m³
Parcel 12393F0336/00P007, Flanders · tallest building 3.5 m. Linked by address, not a title deed.
1 establishment unit
Wuyts-Van Campenlaan 27, 2500 Lier
since 20082.174.751.282
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 12393F0336/00P007 | Flanders | 667 m² | 1 · 171 m² | 3.5 m |
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.
Similar companies · same sector, comparable size
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BE 0779.310.569
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ET Group
BE 1001.674.359
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EDIFIS INGENIERIE
BE 0806.655.067
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MD & CI Belgium
BE 0630.997.371
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CENERGIE
BE 0808.498.661
Asse · Eq €5,153
Of 11,577 companies in sector 71121 we hold annual accounts for 6,563. 1,920 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
Founded01-10-2008
Fiscal year end31-12
Activities, NACEBEL 2025
71121Engineering and related technical consultancy, excluding land surveyors
85510Sports and recreation education
Scores and ratios are computed by Checked and are not a credit decision.