L2J2
ActiveFinancials · financial year 2025, micro format
2025 annual accounts filed 12 days after the deadline Filed on 12 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00398816.
Annual accounts 2025 filed on 12-08-2026 at the NBB
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Investments
| Item | 2025 |
|---|---|
| Tangible fixed assets | €55,084 |
| Depreciation and write-downs of the year | €1,685 |
Source: notes to the 2025 annual accounts (statement of fixed assets)
Comparable companies
These companies have the same main activity as L2J2: business and other management consultancy (NACE 70200). They are comparable in size and age: total assets between €979,000 and €1.5m, founded between 2024 and 2025.
| Company | Founded | Total assets | Equity | Gross margin | Net result | FTE | Financial year |
|---|---|---|---|---|---|---|---|
| L2J2 Wavre | 2024 | €1.3m | €0.9m | €1.2m | €0.9m | - | 2025 |
| AGC Conseil Elsene | 2024 | €1.5m | €1.2m | €1.3m | €1.0m | - | 2025 |
| Ubuntu Leadership and Management Wavre | 2025 | €1.1m | €0.7m | €1.0m | €0.7m | - | 2025 |
| KeBeK Advisory Grimbergen | 2024 | €1.3m | €1.0m | €1.0m | €0.8m | - | 2025 |
| Down2Earth Partners II Antwerpen | 2024 | €1.3m | €1.1m | €1.5m | €1.1m | 2 | 2025 |
| BASSER CONSEILS Ciney | 2024 | €1.1m | €0.3m | €1.0m | €0.3m | 6.2 | 2025 |
| La Fabrique de l'Emploi Flémalle | 2024 | €1.0m | - | €1.2m | €0 | - | 2025 |
They were chosen from the 54,693 other active companies with that main activity and annual accounts from the past two years. All companies with this main activity
Companies with the same profile, two years later
Historical observationIn July 2024, 144 companies had the same profile as L2J2 has now. Two years later, 0.7% had gone bankrupt and 95.1% were still going.
- Small
- under 2 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
That fits the bankruptcy probability of L2J2 itself: < 0.1% within 12 months.
Test of the method
The method was tested on the 497,445 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 144 companies, not a prediction for L2J2. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
| Line | 2025 |
|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €0.002m |
| Provisions for liabilities and charges: additions (uses and reversals)635/8 | €0.03m |
| Other operating charges640/8 | €359 |
| Gross operating margin9900 | €1.2m |
| Operating profit (loss)9901 | €1.2m |
| Financial income75/76B | €0.005m |
| Recurring financial income75 | €0.005m |
| Financial charges65/66B | €0.004m |
| Recurring financial charges65 | €0.004m |
| Profit (loss) for the period before taxes9903 | €1.2m |
| Income taxes67/77 | €0.3m |
| Profit (loss) for the period9904 | €0.9m |
| Profit (loss) for the period to be appropriated9905 | €0.9m |
| Line | 2025 | |
|---|---|---|
| Assets | ||
| Total assets20/58 | €1.3m | |
| Fixed assets21/28 | €0.05m | |
| Tangible fixed assets22/27 | €0.05m | |
| Furniture and vehicles24 | €0.05m | |
| Current assets29/58 | €1.2m | |
| Amounts receivable within one year40/41 | €0.5m | |
| Trade receivables40 | €0.1m | |
| Other amounts receivable41 | €0.4m | |
| Cash at bank and in hand54/58 | €0.7m | |
| Deferred charges and accrued income490/1 | €0.003m | |
| Equity and liabilities | ||
| Total equity and liabilities10/49 | €1.3m | |
| Equity10/15 | €0.9m | |
| Contributions10/11 | €0.001m | |
| Profit (loss) carried forward14 | €0.9m | |
| Provisions and deferred taxes16 | €0.03m | |
| Provisions for liabilities and charges160/5 | €0.03m | |
| Other liabilities and charges164/5 | €0.03m | |
| Amounts payable17/49 | €0.4m | |
| Amounts payable within one year42/48 | €0.4m | |
| Trade debts44 | €0.05m | |
| Suppliers440/4 | €0.05m | |
| Taxes, remuneration and social security45 | €0.3m | |
| Taxes450/3 | €0.3m | |
| Line | 2025 |
|---|---|
| Profit (loss) for the period9904 | €898,147 |
| + Depreciation and write-downs630 | €1,685 |
| Operating cash flow (approximation) | €899,831 |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Filings with the National Bank (1)
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 12-08-2026 | 2026-00398816 | NBB |