L & V
ActiveL & V has been active since 1992 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €221k and a net result of €16k. Equity is growing by ~5.6% per year across the filed fiscal years. Its solvency ranks better than 82% of 214 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.3% (very low).
Checked score
Score 2025
91
/ 100
Excellent▲ +5 vs 2024
The score combines four axes. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability36▲+17
Solvency100=
Growth52=
Stability100
Bankruptcy probability, 12 months
0.3%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €20k at 30 days acceptable
Liquidity ample (current ratio 2.25 against 6.83 in 2024), and 23.5% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Eight 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
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 32
Relative position
BE, all sectors
reference
Sector 32
lower
← 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
76.5%
Return on assets
5.5%
Age of the figures
8 mo
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 24-08-2026, 24 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
24 d late
2024
61 d late
2023
128 d late
2022
95 d late
2021
74 d late
2020
61 d late
2019
88 d late
← before the deadline
after the deadline →
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
15-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, abbreviated schema
Turnover
€273k
EBIT margin
11.2%
Net result
€16k▲ 47.9%
2024 · €11k
2018: €27k
2019: €50k
2020: €11k
2021: €15k
2022: €2k
2023: €27k
2024: €11k
2018 → 2025
Working capital
€85k▼ 37.2%
2024 · €135k
2018: €165k
2019: €199k
2020: €77k
2021: €67k
2022: €76k
2023: €113k
2024: €135k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€242k-€244k▲ 0.7%€271k▲ 11.1%€281k▲ 4.0%€221k▼ 21.6%
Operating result€23k-€3k▼ 86.7%€41k▲ 1,259%€17k▼ 59.5%€24k▲ 47.4%
Net result€15k-€2k▼ 88.4%€27k▲ 1,484%€11k▼ 59.9%€16k▲ 47.9%
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result recovers in 2025; 2025 is 47% above 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €288k
Fixed assets
€136k▼ 7.3%
Current assets
€153k▼ 3.5%
Equity and liabilities €288k
Equity
€221k▼ 21.6%
Debt
€68k▲ 193%
The debt ratio rises from 7.6% to 23.5%: debt grows while equity shrinks.
Key figures and ratios
EBITDA
€35k▲
2024 · €27k
Cash flow
€27k▲
2024 · €21k
Solvency
76.5%▼
2024 · 92.4%
Current ratio
2.25▼
2024 · 6.83
Quick ratio
1.25▼
2024 · 4.21
Debt / equity
0.31▲
2024 · 0.08
ROE
7.3%▲
2024 · 3.8%
ROA
5.5%▲
2024 · 3.6%
Interest coverage
90.52▲
2024 · 71.61
Debt
€68k▲
2024 · €23k
Debt ≤ 1 year
€68k▲
2024 · €23k
Income taxes
€8k▲
2024 · €6k
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€305k€288k▼
Fixed assets21/28€146k€136k▼
Tangible fixed assets22/27€146k€135k▼
Land and buildings22€110k€107k▼
Plant, machinery and equipment23€2k€606▼
Furniture and vehicles24€6k€5k▼
Other tangible fixed assets26€28k€23k▼
Financial fixed assets28€396€396=
Current assets29/58€158k€153k▼
Stocks and contracts in progress3€61k€68k▲
Stocks30/36€61k€68k▲
Amounts receivable within one year40/41€28k€12k▼
Trade receivables40€7k€7k=
Other amounts receivable41€21k€4k▼
Cash at bank and in hand54/58€69k€73k▲
Equity and liabilities
Total equity and liabilities10/49€305k€288k▼
Equity10/15€281k€221k▼
Contributions10/11€124k€124k=
Capital10€124k€124k=
Issued capital100€124k€124k=
Reserves13€154k€93k▼
Non-distributable reserves130/1€12k€12k=
Legal reserve130€12k€12k=
Distributable reserves133€141k€81k▼
Profit (loss) carried forward14€4k€4k=
Amounts payable17/49€23k€68k▲
Amounts payable within one year42/48€23k€68k▲
Trade debts44€3k€120▼
Suppliers440/4€3k€120▼
Advances received on contracts in progress46-€13k
Taxes, remuneration and social security45€20k€10k▼
Taxes450/3€20k€10k▼
Other amounts payable47/48-€45k
Income statement
Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€11k€11k=
Other operating charges640/8€2k€2k▼
Gross operating margin9900€29k€37k▲
Operating profit (loss)9901€17k€24k▲
Financial income75/76B€472€137▼
Recurring financial income75€472€137▼
Financial charges65/66B€380€388▲
Recurring financial charges65€380€388▲
Profit (loss) for the period before taxes9903€17k€24k▲
Income taxes67/77€6k€8k▲
Profit (loss) for the period9904€11k€16k▲
Profit (loss) for the period to be appropriated9905€11k€16k▲
Appropriation of the result
Profit (loss) to be appropriated9906€14k€20k▲
Profit (loss) brought forward from the previous period14P€4k€4k=
Transfer from equity791/2-€77k
Transfer to equity691/2€11k€16k▲
To other reserves6921€11k€16k▲
Profit to be distributed694/7-€77k
Return on contributions (dividend)694-€77k
The notes to these accounts (4 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
24-08
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema · 24 days late
2025
30-09
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 61 days late
2024
06-12
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 128 days late
2023
03-11
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 95 days late
2022
31-12
Financial
Weakest financial yearnet €2k ▼88.4%
Net result drops to €2k, the lowest in the series; recovery starts the following year.
13-10
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 74 days late
2021
30-09
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 61 days late
2020
27-10
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 88 days late
2019
31-12
Financial
Highest result since 2018net €50k ▲86.1%
Operating result €60k, net result €50k, both a record.
31-12
Financial
Equity above €200kEq €216k ▲30.2%
2 profitable years in a row build equity to €216k.
30-07
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
27-09
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema · 58 days late
2017
27-10
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 88 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
7 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, Brussel · 1 establishment unit since 1993
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.
Melsensstraat 131000 BrusselGround area
438 m²
Building footprint
438 m²
Volume, LiDAR
10,986 m³
Parcel 21812N0604/00G000, Brussels · tallest building 29.9 m, ±8 floors. Linked by address, not a title deed.
1 establishment unit
L & V
since 19932.061.840.710
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21812N0604/00G000 | Brussels | 438 m² | 1 · 438 m² | 29.9 m · 8 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.
Similar companies · same sector, comparable size
Pio d'Oro
BE 0828.756.419
Moorslede · Eq €226k
BTS JEWELS
BE 0474.865.973
Kortrijk · Eq €215k
JUWELEN HENRI DOM
BE 0422.523.684
Antwerpen · Eq €228k
GOLDIN
BE 0451.714.647
Liège · Eq €212k
Bijouterie CLERBOIS
BE 0465.602.869
Court-Saint-Etienne · Eq €230k
Of 1,524 companies in sector 32123 we hold annual accounts for 225. 156 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPublic limited company
Founded14-12-1992
Fiscal year end31-12
Activities, NACEBEL
32123Manufacture of jewellery
36223
Sources
Crossroads Bank for EnterprisesNational Bank · 33 filingsAddress and cadastre registers
Data from official sources, last processed on 13-09-2026. Scores and ratios are computed by Checked and are not a credit decision.