L & V (0448.928.965): financials and annual accounts

L & V

Brussels ·KBO/BCE: BE 0448.928.965

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
Balance sheet: assets
`20/58`	288,403	304,557	296,062	280,513	277,896	276,797	230,270	177,257	149,269	156,237	185,285	176,381	214,602	278,598	257,493	160,052	166,700	168,361	164,153	145,867
`21/28`	135,796	146,442	157,088	167,733	174,449	154,098	17,510	1,219	1,068	396	5,960	12,148	18,998	25,848	2,891	702	763	824	1,012	1,465
`22/27`	135,401	146,046	156,692	167,338	174,054	153,702	17,114	823	672	-	5,564	11,752	18,602	25,452	2,496	306	367	428	616	1,069
`22`	106,909	110,034	113,159	116,284	119,409	122,534	12,500	-	-	-	-	-	-	-	-	-	-	-	-	-
`23`	606	2,132	3,658	5,184	6,710	-	-	-	-	-	-	332	979	1,625	1,326	-	-	-	-	-
`24`	4,586	5,605	6,623	7,641	8,659	10,267	4,614	823	672	-	5,564	11,421	17,624	23,827	1,169	306	367	428	616	1,069
`26`	23,300	28,276	33,252	38,229	39,276	20,901	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`28`	396	396	396	396	396	396	396	396	396	396	396	396	396	396	396	396	396	396	396	396
`29/58`	152,606	158,115	138,974	112,780	103,447	122,699	212,760	176,038	148,201	155,841	179,325	164,233	195,604	252,750	254,602	159,350	165,937	167,537	163,141	144,402
`3`	67,607	60,579	73,372	61,363	66,535	66,858	70,798	55,328	68,000	105,918	122,918	148,799	138,872	160,886	121,390	140,033	138,380	151,914	141,643	127,900
`30/36`	67,607	60,579	73,372	61,363	66,535	66,858	70,798	55,328	68,000	105,918	122,918	148,799	138,872	160,886	121,390	140,033	138,380	151,914	141,643	127,900
`40/41`	11,807	28,277	10,893	18,288	14,983	16,997	44,249	39,591	34,245	16,730	-	6,129	40,726	13,403	5,277	12,629	10,000	10,271	9,800	16,145
`40`	7,413	7,413	7,413	11,012	6,037	10,787	4,658	-	-	-	-	950	5,075	-	-	1,845	-	-	-	1,332
`41`	4,394	20,864	3,480	7,276	8,946	6,210	39,591	39,591	34,245	16,730	-	5,179	35,652	13,403	5,277	10,784	10,000	10,271	9,800	14,813
`54/58`	73,192	69,259	54,709	33,129	21,929	38,844	97,713	81,119	45,956	33,194	56,407	9,304	16,005	78,461	127,935	6,688	17,557	5,352	11,484	149
`490/1`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	213	208
Balance sheet: equity and liabilities
`10/49`	288,403	304,557	296,062	280,513	277,896	276,797	230,270	177,257	149,269	156,237	185,285	176,381	214,602	278,598	257,493	160,052	166,700	168,361	164,153	145,867
`10/15`	220,505	281,399	270,574	243,606	241,904	227,292	216,391	166,215	139,250	150,147	148,728	123,843	189,861	224,990	191,918	107,953	88,908	117,563	100,986	63,065
`10/11`	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947
`10`	123,947	123,947	123,947	123,947	123,947	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`100`	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947	123,947
`13`	92,926	153,819	142,995	116,095	114,395	99,795	89,295	39,295	12,395	12,395	12,395	12,395	12,395	12,395	12,395	10,000	10,000	10,000	10,000	8,000
`130/1`	12,395	12,395	12,395	12,395	12,395	12,395	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`130`	12,395	12,395	12,395	12,395	12,395	12,395	12,395	12,395	12,395	12,395	12,395	12,395	12,395	12,395	12,395	10,000	10,000	10,000	10,000	8,000
`133`	80,531	141,425	130,600	103,700	102,000	87,400	76,900	26,900	-	-	-	-	-	-	-	-	-	-	-	-
`14`	3,633	3,633	3,633	3,565	3,563	3,551	3,150	2,973	2,908	13,805	12,387	-12,498	53,520	88,648	55,576	-25,994	-45,039	-16,384	-32,961	-68,882
`17/49`	67,897	23,158	25,487	36,907	35,992	49,505	13,879	11,042	10,020	6,090	36,557	52,538	24,740	53,608	65,575	52,099	77,792	50,798	63,167	82,802
`17`	-	-	-	-	-	3,820	-	-	-	-	-	2,311	9,910	9,910	-	-	-	-	-	-
`170/4`	-	-	-	-	-	3,820	-	-	-	-	-	2,311	9,910	9,910	-	-	-	-	-	-
`42/48`	67,897	23,158	25,487	36,907	35,992	45,685	13,879	11,042	10,020	6,090	36,557	50,227	14,831	43,699	65,575	52,099	77,792	50,595	62,965	82,802
`42`	-	-	-	-	3,820	15,079	-	-	-	-	2,311	3,861	-	5,192	1,610	1,645	1,686	1,689	1,685	1,682
`43`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	1,628	-	-	6,003	2,913
`430/8`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	1,628	-	-	6,003	2,913
`44`	120	3,477	674	6,225	973	1,276	2,798	2,783	2,660	5,098	4,603	5,041	13,597	8,850	6,679	11,609	20,209	17,451	18,530	35,024
`440/4`	120	3,477	674	6,225	973	1,276	2,798	2,783	2,660	5,098	4,603	5,041	13,597	8,850	6,679	11,609	20,209	17,451	18,530	35,024
`46`	13,253	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	2,660	2,660	-
`45`	9,525	19,681	14,776	5,645	4,710	16,574	11,081	8,259	7,360	992	551	2,233	1,234	29,656	26,025	956	22,108	-	963	16,061
`450/3`	9,525	19,681	14,776	5,645	4,710	16,574	11,081	8,259	7,360	992	551	-	-	28,700	25,069	-	22,108	-	963	9,347
`454/9`	-	-	-	-	-	-	-	-	-	-	-	2,233	1,234	956	956	956	-	-	-	6,714
`47/48`	44,998	-	10,037	25,037	26,489	12,756	-	-	-	-	29,092	39,092	-	-	31,261	36,261	33,789	28,796	33,123	27,122
`492/3`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	203	203	-
Income statement
`70`	-	-	-	-	-	-	-	273,319	373,633	518,006	523,189	403,641	540,371	1.0m	1.3m	321,981	185,739	257,898	258,374	389,198
`9900`	36,950	29,379	52,922	15,106	34,479	30,091	60,860	31,581	-8,908	9,341	33,785	-37,418	-22,697	62,835	123,549	28,741	-27,590	19,309	59,053	53,215
`60/61`	-	-	-	-	-	-	-	241,737	382,541	516,580	497,362	441,058	563,356	954,467	1.2m	293,240	213,329	238,589	199,321	335,983
`62`	-	-	-	-	-	-	-	-	-	-	-	10,520	6,574	9,147	8,363	6,176	-	213	16,933	29,653
`630`	10,646	10,646	10,646	10,541	9,872	4,512	749	328	168	5,564	6,188	6,850	6,850	6,850	624	61	61	188	453	871
`640/8`	1,867	2,156	1,321	1,553	1,964	6,578	359	619	876	1,781	1,516	1,018	1,223	1,908	1,003	2,054	437	1,455	1,233	2,068
`9901`	24,437	16,577	40,956	3,013	22,643	19,001	59,752	30,635	-9,952	1,996	26,081	-55,805	-37,343	44,929	113,560	20,449	-28,088	17,452	40,434	20,623
`75/76B`	137	472	165	139	23	2	213	21	0	56	-	18	20	3	58	195	82	211	46	32
`75`	137	472	165	139	23	2	213	21	0	56	-	18	20	3	58	195	82	211	46	32
`65/66B`	388	380	317	515	918	1,028	529	416	492	280	1,196	805	1,035	760	1,165	1,557	707	1,037	1,432	1,336
`65`	388	380	317	515	918	1,028	529	416	492	280	1,196	805	1,035	760	1,165	1,557	707	1,037	1,432	1,336
`9903`	24,187	16,669	40,804	2,637	21,748	17,975	59,436	30,240	-10,444	1,772	24,885	-56,592	-38,359	44,172	112,454	19,087	-28,713	16,627	39,048	19,319
`67/77`	8,180	5,845	13,836	935	7,136	7,074	9,260	3,274	454	353	-	9,426	-3,230	11,100	28,489	42	-58	50	1,127	4,216
`9904`	16,006	10,825	26,968	1,702	14,612	10,901	50,176	26,965	-10,897	1,419	24,885	-66,018	-35,129	33,072	83,965	19,045	-28,655	16,577	37,921	15,103
`9905`	16,006	10,825	26,968	1,702	14,612	10,901	50,176	26,965	-10,897	1,419	24,885	-66,018	-35,129	33,072	83,965	19,045	-28,655	16,577	37,921	15,103
Appropriation of the result
`9906`	19,639	14,458	30,533	5,265	18,163	14,051	53,150	29,873	2,908	13,805	12,387	-12,498	53,520	88,648	57,971	-25,994	-45,039	-16,384	-30,961	-68,882
`14P`	3,633	3,633	3,565	3,563	3,551	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`791/2`	76,900	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`691/2`	16,006	10,825	26,900	1,700	14,600	10,500	50,000	26,900	-	-	-	-	-	-	2,395	-	-	-	2,000	-
`691`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	2,000	-
`6920`	-	-	-	-	14,600	-	-	-	-	-	-	-	-	-	2,395	-	-	-	-	-
`6921`	16,006	10,825	26,900	1,700	-	10,500	50,000	26,900	-	-	-	-	-	-	-	-	-	-	-	-
`694/7`	76,900	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`694`	76,900	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Social balance sheet
`9087`	-	-	-	-	-	-	-	-	-	-	-	0.4	-	0.4	0.4	0.5	-	-	0.5	1
Hours worked`1013`	-	-	-	-	-	-	-	-	-	-	-	684	-	760	760	868	-	-	950	1,771
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Financial year	Type	Filed	Reference	Document
31-12-2025	abbreviated format	24-08-2026	2026-00491634	PDF
31-12-2024	micro format	30-09-2025	2025-00519345	PDF
31-12-2023	micro format	06-12-2024	2024-00611471	PDF
31-12-2022	micro format	03-11-2023	2023-00506572	PDF
31-12-2021	micro format	13-10-2022	2022-20459356	PDF
31-12-2020	micro format	30-09-2021	2021-70500322	PDF
31-12-2019	micro format	27-10-2020	2020-63800164	PDF
31-12-2018	abbreviated format	30-07-2019	2019-41900302	PDF
31-12-2017	abbreviated format	27-09-2018	2018-66500395	PDF
31-12-2016	abbreviated format	27-10-2017	2017-68300425	PDF
31-12-2015	abbreviated format	06-01-2017	2017-00700052	PDF
31-12-2014	abbreviated format	27-11-2015	2015-67700212	PDF
31-12-2013	abbreviated format	23-03-2015	2015-07300528	PDF
31-12-2012	abbreviated format	26-09-2013	2013-60500448	PDF
31-12-2011	abbreviated format	18-12-2012	2012-67200001	PDF
31-12-2010	abbreviated format	28-10-2011	2011-59100384	PDF
31-12-2009	abbreviated format	28-10-2010	2010-59600253	PDF
31-12-2008	abbreviated format	06-10-2009	2009-80600106	PDF
31-12-2007	abbreviated format	19-12-2008	2008-86100249	PDF
31-12-2006	full format	20-09-2007	2007-72800271	PDF
31-12-2005	full format	29-09-2006	2006-81702083	PDF
31-12-2004	full format	20-10-2006	2006-84401608	PDF
31-12-2003	full format	10-11-2004	2004-78700345	PDF
31-12-2002	full format	10-08-2004	2004-59300319	PDF
31-12-2001	abbreviated format	03-09-2004	2004-62804948	PDF
31-12-2000	abbreviated format	03-09-2004	2004-62804934	PDF
21-12-1999	full format	10-11-2000	2000-70804503	PDF
31-12-1998	full format	10-11-2000	2000-70804489	PDF
31-12-1997	full format	25-10-2000	2000-67605158	PDF
31-12-1996	abbreviated format	31-07-1997	1997-35202468	PDF
31-12-1995	abbreviated format	18-07-1996	1996-35003689	PDF
31-12-1994	abbreviated format	21-06-1995	1995-27002486	PDF
31-12-1993	abbreviated format	05-07-1994	1994-27403478	PDF

2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
35,083	27,223	51,602	13,554	32,515	23,513	60,501	30,962	-9,784	7,560	32,269	-48,955	-30,493	51,779	114,184	20,511	-28,027	17,641	40,886	21,494
26,652	21,470	37,614	12,243	24,485	15,413	50,926	27,293	-10,729	6,983	31,073	-59,168	-28,279	39,922	84,589	19,106	-28,594	16,766	38,373	15,974
0	0	0	3,825	30,224	141,100	17,040	479	841	0	0	0	0	29,807	2,813	0	0	0	-0	993
3,933	14,550	21,581	11,200	-16,915	-58,869	16,595	35,163	12,762	-23,213	47,102	-6,700	-62,456	-49,473	121,247	-10,869	12,205	-6,132	11,335	-
84,709	134,957	113,487	75,873	67,455	77,014	198,881	164,996	138,181	149,751	142,768	114,006	180,773	209,051	189,026	107,251	88,145	116,942	100,176	61,600
-	-	-	-	-	-	-	11.2%	-2.7%	0.4%	5.0%	-13.8%	-6.9%	4.4%	8.7%	6.4%	-15.1%	6.8%	15.6%	5.3%
76.5%	92.4%	91.4%	86.8%	87.0%	82.1%	94.0%	93.8%	93.3%	96.1%	80.3%	70.2%	88.5%	80.8%	74.5%	67.4%	53.3%	69.8%	61.5%	43.2%
2.25	6.83	5.45	3.06	2.87	2.69	15.33	15.94	14.79	25.59	4.91	3.27	13.19	5.78	3.88	3.06	2.13	3.31	2.59	1.74
1.25	4.21	2.57	1.39	1.03	1.22	10.23	10.93	8.00	8.20	1.54	0.31	3.83	2.10	2.03	0.37	0.35	0.31	0.34	0.20
0.31	0.08	0.09	0.15	0.15	0.22	0.06	0.07	0.07	0.04	0.25	0.42	0.13	0.24	0.34	0.48	0.87	0.43	0.63	1.31
7.3%	3.8%	10.0%	0.7%	6.0%	4.8%	23.2%	16.2%	-7.8%	0.9%	16.7%	-53.3%	-18.5%	14.7%	43.8%	17.6%	-32.2%	14.1%	37.6%	23.9%
5.5%	3.6%	9.1%	0.6%	5.3%	3.9%	21.8%	15.2%	-7.3%	0.9%	13.4%	-37.4%	-16.4%	11.9%	32.6%	11.9%	-17.2%	9.8%	23.1%	10.4%
90.52	71.61	over 100	26.34	35.41	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
-	-	-	-	-	-	-	53 days	33 days	12 days	-	1 day	3 days	5 days	1 day	2 days	20 days	15 days	14 days	1 day
-	-	-	-	-	-	-	4 days	3 days	4 days	3 days	4 days	9 days	3 days	2 days	14 days	35 days	27 days	34 days	38 days

Item	2025	2024	2023	2022	2021
Tangible fixed assets	-	-	-	€3,825	€30,224
	€10,646	€10,646	€10,646	€10,541	€9,872

L & V

Annual accounts 2025

Money flows

Balance sheet

in euro

in euro

Position in the sector

76.5%

2.25

5.5%

Staff

Blue and white collar

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on L & V

Next steps

Annual accounts 2025

Money flows

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency76.5%

Current ratio2.25

Return on assets5.5%

Staff

Staff cost per FTE

Blue and white collar

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on L & V

Next steps

in euro

in euro

76.5%

2.25

5.5%