Equity
€30,418 from €188,677 in 2024
Equity fell by 84% in 1 year.
Lambda Phi Consulting
Overview
Lifetime
4 annual accounts with figures on one time axispeak €120,054 (2025)
€120,054▲ 11.1%
peak €91,742 (2025)
€91,742▲ 9.5%
peak €188,677 (2024)
€30,418▼ 83.9%
€292,057▲ 366%
Board1 name since 2022
1 directorPOELMAN,Lieven
Documentsfilings and deeds
25-03-2026128 days before the deadline
2025micro format
Dividend €250,000Equity from €188,677 to €30,418Debts from €62,626 to €292,057Investments €2,911Cash from €148,418 to €278,232
Key points
from the 2025 annual accountsDebts
€292,057 91% of the balance sheet
Suppliers 0%Taxes and wages 13%Other 87%
Of this, €291,872 falls due within a year.
Investments
€2,911 3.1 × depreciation
Green is investment, beige is depreciation.
Liquidity
1.09 was 3.97 in 2024
Short-term debts rose from €62,626 to €291,872.
Filings
4 annual accounts 3 late
The 2024 accounts came latest: 25 days after the end of the period.
Position in the sector
9.4%
Lower solvency than 85% of companies in computer programming and consultancy. Sector median 60.0% · 21,217 companies.
Checked score
92
Excellent
Financially stronger than 33% of micro companies in computer programming and consultancy (NACE 62)
Probability in this band: under 0.55%
Bankruptcy probability within 12 months
< 0.1% Very low
0%0.5%1.5%4%10%≥ 25%
The dashed line is the sector median: 0.1% across 25,933 companies (NACE 62, micro).
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Last 24 months
12-2024: < 0.1%
01-2025: < 0.1%● unchanged vs 12-2024
02-2025: < 0.1%● unchanged vs 01-2025
03-2025: < 0.1%● unchanged vs 02-2025
04-2025: < 0.1%● unchanged vs 03-2025
05-2025: < 0.1%● unchanged vs 04-2025
06-2025: < 0.1%● unchanged vs 05-2025
07-2025: < 0.1%● unchanged vs 06-2025
08-2025: < 0.1%● unchanged vs 07-2025highest value
09-2025: < 0.1%● unchanged vs 08-2025
10-2025: < 0.1%● unchanged vs 09-2025
11-2025: < 0.1%● unchanged vs 10-2025
12-2025: < 0.1%● unchanged vs 11-2025
01-2026: < 0.1%● unchanged vs 12-2025lowest value
02-2026: < 0.1%● unchanged vs 01-2026lowest value
03-2026: < 0.1%● unchanged vs 02-2026lowest value
04-2026: < 0.1%● unchanged vs 03-2026
05-2026: < 0.1%● unchanged vs 04-2026
06-2026: < 0.1%● unchanged vs 05-2026
07-2026: < 0.1%● unchanged vs 06-2026
08-2026: < 0.1%● unchanged vs 07-2026
09-2026: < 0.1%● unchanged vs 08-2026
10-2026: < 0.1%● unchanged vs 09-2026
11-2026: < 0.1%● unchanged vs 10-2026
Financial strengthStrong
Score breakdown
raises risk
Equity €30,418 (9.4% of total assets)
lowers risk
Sector: Computer programming, consultancy and related activities (NACE 62)
Liquidity: current ratio 1.09, cash €278,232
Size: total assets €322,475
Calculation
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 62, micro). It does better than 16% of them on solvency, 27% on liquidity, 82% on profitability and 8% on growth.
The bankruptcy probability was computed on 10-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
The probability rests on the annual accounts with balance sheet date 31-12-2025.
Of the companies with a bankruptcy probability in the very low class on 30-06-2025, 0.1% went bankrupt within twelve months.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
Comparable companies, two years later
In July 2024, 2,157 companies had the same profile as Lambda Phi Consulting has now. Each dot stands for 6 companies, two years later.
94.1%
were still trading
2.8%
stopped another way
3.0%
went bankrupt
Another 0.2% stopped without a precise date, possibly only after those two years.
The bankruptcy probability of Lambda Phi Consulting itself is lower: < 0.1% within 12 months. It rests on far more data about Lambda Phi Consulting than the profile alone.
Test of the method
The method was tested on the 497,448 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 2,157 companies, not a prediction for Lambda Phi Consulting. 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.
Credit verdict
Credit of up to €2,500 on 30-day terms is acceptable
Liquidity is tight, with a current ratio of 1.09 (3.97 in 2024), below the usual 1.5. Short-term debt is 90.5% and cash 86.3% of total assets. 90.6% of the assets are financed with debt and provisions.
Credit check for an amount and term of your choice
Show the recommended maximum and see how the verdict changes with amount, term and advance.
The scores and ratios are Checked's own calculations, not a credit decision.
Signals
Six signals.
lowers riskraises riskneutral
raises risk · Weak solvency compared with the sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 14% of 21217 sector peers (2025).
NBB · sector comparisonPosition among 21217 sector peers
Solvency
better than 14%
← weakest
strongest →
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 25-03-2026, 128 days ahead of the deadline.
NBB · 4 filingsDeviation from the deadline
2025
128 days early
2024
25 days late
2023
12 days late
2022
7 days late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
The company filed its last 4 accounts on average 21 days before the deadline. In the sector (NACE 62), the median for financial year 2024 was 9 days before the deadline, and 33% of those companies filed late.
Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 10 August (3 of the last 4 accounts filed within 30 days either side of that date).
Companies Code · seven monthsWhere today falls in the filing period
11-11-2026 today31-12-2026 year end31-07-2027 deadline
Recent changes
Registered in the Peppol Directory
Reachable for e-invoices through 0208:0784928354
Incorporation
Founding capital of €2,500, 200 shares · Founder: POELMAN, Lieven · Appointment: POELMAN, Lieven (director) · published on 21-04-2022 · Gazette deed
First establishment
Heusdenbaan 32A, Merelbeke-Melle
Comparable companies
same main activity, similar in size and age| Company | ||||
|---|---|---|---|---|
| Lambda Phi Consulting Merelbeke-Melle | €322,475 | €120,054 | 9.4% | - |
| Wouter Roelandts Consulting Gavere | €290,994 | €111,878 | 87.4% | - |
| Brightblue Waasmunster | €299,594 | €110,674 | 81.6% | - |
| Formule F Zottegem | €286,370 | €129,927 | 94.9% | - |
| XPLORIT Beveren-Kruibeke-Zwijndrecht | €287,720 | €110,190 | 71.0% | - |
| VELDIT Laarne | €323,951 | €128,282 | 75.1% | - |
| Sollit Eeklo | €346,899 | €112,469 | 62.6% | - |
These companies have the same main activity as Lambda Phi Consulting: computer consultancy and computer facilities management (NACE 62200). They are comparable in size and age: total assets between €286,000 and €347,000, founded in 2022.
Official details
Source: KBO- Status
- Active since 19-04-2022Normal situation
- Activity
- Computer consultancy and computer facilities managementNACE 62200and 3 others
- Establishment unit
- 2.330.318.6949090 Merelbeke-Melle, since 19-04-2022
- Financial year end
- 31 December
- Peppol
- Reachable since 12-11-2025
Annual accounts 2025
- €120,054▲ 11.1%
- ≈ €180,000estimated
- €91,742▲ 9.5%
- €30,418▼ 83.9%
- €322,475▲ 28.3%
- Filing
- Filed on 25-03-2026, 128 days before the end of the filing period
Insights on Lambda Phi Consulting
Lambda Phi Consulting files the micro format. That format states no turnover. The gross margin rose from €32,625 in 2022 to €120,054 in 2025.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Financials
Annual accounts 2025
micro format, filed on 25-03-2026, 128 days before the deadline€120,054
▲ 11.1%
€118,194
▲ 10.6%
€91,742
▲ 9.5%
€26,013
▼ 86.0%
9.4%
▼ 65.6 percentage points
1.09
▼ 2.88
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €180,000. Estimated: probably between €170,000 and €230,000.
Balance sheet
balance sheet total €322,475 on 31-12-2025What the company ownsHow it is paid for
in euro
in euro
Position in the sector
9.4%
Higher than 14% of 21,217 companies in 2025.
1.09
Higher than 21% of 20,581 companies in 2025.
28.4%
Higher than 65% of 20,756 companies in 2025.
Lambda Phi Consulting
Middle half of the sector
80% of the sector
Micro accounts in computer programming and consultancy (NACE 62)
Net result: top quarter · Equity: middle half · Balance sheet total: top quarter · Working capital: middle half
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2025 | 2024 | 2023 | 2022 |
|---|---|---|---|---|---|
| Balance sheet: assets | |||||
20/58 |
322,475 | 251,303 | 141,976 | 55,690 | |
21/28 |
4,590 | 2,622 | 1,615 | 2,541 | |
22/27 |
4,590 | 2,622 | 1,615 | 2,541 | |
24 |
2,855 | 688 | 1,615 | 2,541 | |
26 |
1,735 | 1,934 | - | - | |
29/58 |
317,885 | 248,682 | 140,361 | 53,148 | |
40/41 |
38,107 | 21,541 | 21,198 | 31,581 | |
40 |
38,041 | 21,433 | 21,013 | 31,565 | |
41 |
66 | 107 | 185 | 15 | |
50/53 |
0 | 75,000 | - | - | |
54/58 |
278,232 | 148,418 | 117,526 | 19,931 | |
490/1 |
1,545 | 3,723 | 1,637 | 1,637 | |
| Balance sheet: equity and liabilities | |||||
10/49 |
322,475 | 251,303 | 141,976 | 55,690 | |
10/15 |
30,418 | 188,677 | 104,905 | 27,389 | |
10/11 |
2,500 | 2,500 | 2,500 | 2,500 | |
14 |
27,918 | 186,177 | 102,405 | 24,889 | |
17/49 |
292,057 | 62,626 | 37,071 | 28,301 | |
42/48 |
291,872 | 62,626 | 36,731 | 28,070 | |
43 |
0 | 30 | - | - | |
430/8 |
0 | 30 | - | - | |
44 |
1,051 | 2,787 | 1,770 | 1,855 | |
440/4 |
1,051 | 2,787 | 1,770 | 1,855 | |
45 |
37,674 | 57,978 | 34,615 | 19,373 | |
450/3 |
37,674 | 57,978 | 34,615 | 19,373 | |
47/48 |
253,147 | 1,833 | 346 | 6,842 | |
492/3 |
185 | 0 | 340 | 231 | |
| Income statement | |||||
9900 |
120,054 | 108,076 | 105,407 | 32,625 | |
630 |
942 | 977 | 927 | 239 | |
631/4 |
- | 0 | 5,738 | - | |
640/8 |
918 | 207 | 75 | 50 | |
9901 |
118,194 | 106,892 | 98,668 | 32,336 | |
75/76B |
718 | 1,148 | - | - | |
75 |
718 | 1,148 | - | - | |
65/66B |
1,988 | 2,174 | 1,226 | 746 | |
65 |
1,988 | 2,174 | 1,226 | 746 | |
9903 |
116,924 | 105,866 | 97,443 | 31,591 | |
67/77 |
25,182 | 22,094 | 19,926 | 6,702 | |
9904 |
91,742 | 83,772 | 77,516 | 24,889 | |
9905 |
91,742 | 83,772 | 77,516 | 24,889 | |
| Appropriation of the result | |||||
9906 |
277,918 | 186,177 | 102,405 | 24,889 | |
14P |
186,177 | 102,405 | 24,889 | - | |
694/7 |
250,000 | - | - | - | |
694 |
250,000 | - | - | - | |
| Document | |||||
The notes to these accounts have 5 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).
Source: Annual accounts 2025 (PDF), filed on 25-03-2026.
Filings
each dot is a set of accounts, on the day it reached the National BankKey figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2025 | 2024 | 2023 | 2022 |
|---|---|---|---|---|---|
| 119,136 | 107,869 | 99,595 | 32,575 | ||
| 92,684 | 84,749 | 78,443 | 25,128 | ||
| 2,911 | 1,984 | 0 | 2,780 | ||
| 129,814 | 30,892 | 97,595 | - | ||
| 26,013 | 186,055 | 103,630 | 25,079 | ||
| 9.4% | 75.1% | 73.9% | 49.2% | ||
| 1.09 | 3.97 | 3.82 | 1.89 | ||
| 9.60 | 0.33 | 0.35 | 1.03 | ||
| 301.6% | 44.4% | 73.9% | 90.9% | ||
| 28.4% | 33.3% | 54.6% | 44.7% | ||
| 59.92 | 49.63 | 81.26 | 43.68 |
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Investments
fixed assets acquired| Item | 2025 | 2024 | 2023 | 2022 |
|---|---|---|---|---|
| Tangible fixed assets | €2,911 | €1,984 | - | €2,780 |
| €942 | €977 | €927 | €239 |
Source: notes to the 2022 to 2025 annual accounts (statement of fixed assets)
Insights on Lambda Phi Consulting
The operating result for 2025 is 11% higher than in 2024 and the highest since 2022. It is the third rise in a row.
Debt's share of the balance-sheet total rises from 24.9% to 90.6%. Equity is lower and debt is higher.
Board & ownership
Board
1 director, since incorporationDirector (not named in the articles)
since 19-04-2022
term without a fixed end
listed in the 2025 annual accounts, filed on 25-03-2026
- Signing authorityThe articles say who may bind the company, for example by signing a contract.
- “§2 Externe vertegenwoordiging Behoudens andersluidende bepalingen vertegenwoordigd iedere bestuurder afzonderlijk, ook wanneer er meerdere…”deed of 21-04-2022
Mandates through the years
1 name, the dashed line is todayPOELMAN,Lieven
Director (not named in the articles)
Director (not named in the articles)
Board
Mandates as a list
- POELMAN,Lieven
- Director (not named in the articles), from 19-04-2022 to date
Control
Capital
- Contribution
- €2,500
- Shares
- 200
- Contribution per share
- €12.50
- Equity per share
- €152 in 2025
- Source
- deed of 21-04-2022
Articles of association
deed of 21-04-2022 (in Dutch)- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimited
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- At least 1 director
Shareholders
At incorporation
deed of 21-04-2022 ↗
- POELMAN,Lieven 200 shares (100%)
Network & group
No group
Lambda Phi Consulting has no parent and no holdings in its annual accounts. POELMAN,Lieven is the only director. Lambda Phi Consulting shares no director with another company.
At the same address
Heusdenbaan 32A, 9090 Merelbeke-Melle · 1 other company| DR.EVA BEQUÉ - huisarts
registered office since 28-12-2010 · founded in 2010 |
total assets €500,333 (2025) 0832.261.582 |
Timeline
Timeline
11 events since 2022Filings
Financial
Establishments
20222023202420252026
Deadline for the 2026 accounts: 31-07-2027
2026
Annual accounts 2025 filed PDFmicro format · 128 days before the deadline
2025
Highest result from 2022 to 2025 net €91,742 ▲9.5% The operating result of €118,194 and the net result of €91,742 are both a record.
Registered in the Peppol Directory Reachable for e-invoices through 0208:0784928354
Annual accounts 2024 filed PDFmicro format · 25 days late
2024
Equity above €150,000 equity €188,677 ▲79.9% With a profit in every financial year since 2022, equity grows to €188,677.
Annual accounts 2023 filed PDFmicro format · 12 days late
2023
Liquidity doubles current ratio 3.82 The current ratio rises from 1.89 to 3.82.
Equity above €100,000 equity €104,905 ▲283% With a profit in every financial year since 2022, equity grows to €104,905.
Annual accounts 2022 filed PDFmicro format · 7 days late
2022
IncorporationFounding capital of €2,500, 200 shares · Founder: POELMAN, Lieven · Appointment: POELMAN, Lieven (director) · published on 21-04-20226 points ▸
- Founder, POELMAN, Lieven
- Founding capital, €2,500, 200 shares
- Registered office clause, Heusdenbaan 32 A004, 9090 Melle
- Board rule, 1
- Director appointment, POELMAN, Lieven (director (not named in the articles))
- Power of attorney, Bernard VAN STEENBERGE
- The deed holds 2 more points.
First establishment Heusdenbaan 32A, Merelbeke-Melle
Financial milestones sit on the financial year-end date, not the filing date.
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
History
On 19 April 2022, Lambda Phi Consulting was incorporated as a private limited company by one natural person, with a starting capital of €2,500.12 POELMAN,Lieven has served as director since 2022.3 Total assets went from €55,690 in 2022 to €322,475 in 2025.4
Company details
Identity
- Enterprise number
- 0784.928.354
- VAT number
- BE 0784.928.354
- Peppol ID
- 0208:0784928354
- Other Peppol ID
- 9925:BE0784928354
- Legal form
- Private limited company
- Status
- Active, normal situation
- Founded
- 19-04-2022
- Financial year
- ends on 31 December
- Peppol
- Reachable since 12-11-2025Follow this company and you will hear the next morning if it leaves the Peppol register.
- Name
- Lambda Phi Consulting in Dutch
- Entity type
- Legal entity
- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimiteddeed of 21-04-2022 (in Dutch)
- Name clauseThe company operates under this name according to its articles.
- Lambda Phi Consultingdeed of 21-04-2022 (in Dutch)
- Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
- “Vlaams Gewest”deed of 21-04-2022 (in Dutch)
Activities
NACEBEL 202562200
Computer consultancy and computer facilities management main activity
62100
Computer programming
85599
Other education
Codes under NACEBEL 2008
62020
IT consultancy main activity
62010
Computer programming, consultancy and related activities
62090
Computer programming, consultancy and related activities
85599
Other education
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “Uitsluitend in eigen naam en voor eigen rekening:het aanleggen,het oordeelkundig uitbouwen en beheren van een onroerend vermogen;alle…”deed of 21-04-2022 (in Dutch)
4 activities
- Uitsluitend in eigen naam en voor eigen rekening:het aanleggen,het oordeelkundig uitbouwen en beheren van een onroerend vermogen;alle verrichtingen,al dan niet onder het stelsel van de BTW,met betrekking tot onroerende goederen en onroerende zakelijke rechten,zoals de aan-en verkoop,de bouw,de verbouwing,de binnenhuisinrichting en decoratie,de huur-en verhuur,de ruil,de verkaveling en,in het algemeen,alle verrichtingen die rechtstreeks of onrechtstreeks betrekking hebben op het beheer of op het productief maken,van onroerende goederen of onroerende zakelijke rechten;
- Uitsluitend in eigen naam en voor eigen rekening:het aanleggen,het oordeelkundig uitbouwen en beheren van een roerend vermogen;alle verrichtingen met betrekking tot roerende goederen en rechten,van welke aard ook,zoals de aan-en verkoop,de huur-en verhuur,de ruil;in het bijzonder het beheer en de valorisatie van alle verhandelbare waardepapieren,aandelen,obligaties,staatsfondsen;
- Uitsluitend in eigen naam en voor eigen rekening:het aangaan en verstrekken van leningen,kredieten,financieringen en het aangaan van leasingcontracten,in het kader van de bovenvermelde doelstellingen.De vennootschap kan samenwerken met,deelnemen in,of op gelijk welke wijze,rechtstreeks of onrechtstreeks,belangen nemen in andere ondernemingen.
- IT Consultancy,IT Architectuur,Programmering,Ontwikkeling,Analyse,Team Management,Coaching,App development.
Registered office and establishments
1 establishment| Establishment | Since | Unit number |
|---|---|---|
| Heusdenbaan 32A registered office 9090 Merelbeke-Melle | 19-04-2022 | 2.330.318.694 |
Buildings and parcels at the address
- Ground area
- 4,280 m²
- Buildings
- 574 m²
- Volume, LiDAR
- 1,650 m³
- Tallest building
- 16.9 m
Buildings to scale, each on its own parcel
Parcels
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 44402A0054/00G000 | 4,280 m² | 1 · 574 m² | 16.9 m · 1 |