LARU
ActiveSummary
LARU has been active since 2009 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €725,358 and a net result of €165,490. Equity is growing by ~26.2% per year across the filed fiscal years. The computed 12-month bankruptcy probability is 0.2% (very low).
Checked score
Score 2024
Axes · tick = 2023
Profitability95▲+10
Solvency100=
Growth78=
Track record100
Bankruptcy probability, 12 months
0.2%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €70,000 at 30 days acceptable
Liquidity ample (current ratio 6.81 against 4.27 in 2023; short-term debt: 7.2% and cash: 37.8% of total assets), and 7.2% of the assets are financed with debt.
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Signals
Five 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 69
Relative position
BE, all sectors
reference
Legal and accounting activities (NACE 69)
about 77% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
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 · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2024Solvency, return and age of the figures
Solvency
92.8%
Return on assets
21.2%
Age of the figures
21 mo
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 15-06-2026, 46 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
46 d early
2024
48 d early
2023
35 d early
2022
49 d early
2021
41 d early
2020
39 d early
2019
11 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 38 days before the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% 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. Usually files around 15 June (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
28-09-2026 today31-12-2026 close31-07-2027 deadline
History
Go further with this company
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Financials · fiscal year 2024, micro schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€165,490▲ 96.3%
2023 · €84,307
Working capital
€328,124▲ 86.6%
2023 · €175,825
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result€295,228▲ 1,013%€340,242▲ 15.2%€83,055▼ 75.6%€123,077▲ 48.2%€241,271▲ 96.0%
Net result€203,777above the sector's middle half▲ 1,411%€229,795within the sector's middle half▲ 12.8%€54,892within the sector's middle half▼ 76.1%€84,307above the sector's middle half▲ 53.6%€165,490above the sector's middle half▲ 96.3%
Equity€266,717within the sector's middle half▲ 370%€434,153within the sector's middle half▲ 62.8%€489,045above the sector's middle half▲ 12.6%€573,352above the sector's middle half▲ 17.2%€725,358above the sector's middle half▲ 26.5%
Total assets€490,277within the sector's middle half▲ 65.4%€656,639within the sector's middle half▲ 33.9%€601,392above the sector's middle half▼ 8.4%€637,928above the sector's middle half▲ 6.1%€781,869above the sector's middle half▲ 22.6%
Debt€223,560▼ 6.7%€222,486▼ 0.5%€112,347▼ 49.5%€64,576▼ 42.5%€56,511▼ 12.5%
Working capital€139,193within the sector's middle half€77,429within the sector's middle half▼ 44.4%€110,573within the sector's middle half▲ 42.8%€175,825above the sector's middle half▲ 59.0%€328,124above the sector's middle half▲ 86.6%
Solvency54.4%within the sector's middle half▲ 35.3pp66.1%above the sector's middle half▲ 11.7pp81.3%above the sector's middle half▲ 15.2pp89.9%above the sector's middle half▲ 8.6pp92.8%above the sector's middle half▲ 2.9pp
Current ratio2.36within the sector's middle half▲ 1.921.55within the sector's middle half▼ 0.812.63within the sector's middle half▲ 1.084.27within the sector's middle half▲ 1.646.81above the sector's middle half▲ 2.54
Return on assets (ROA)41.6%above the sector's middle half▲ 37.0pp35.0%above the sector's middle half▼ 6.6pp9.1%within the sector's middle half▼ 25.9pp13.2%within the sector's middle half▲ 4.1pp21.2%within the sector's middle half▲ 8.0pp
above
within
below
the middle half (P25 to P75) of NACE 69, Legal and accounting activities, each year against the same schema; no band under 30 filings.
Why a figure moved sharply
- 2022 Net result -76% on 2021. The accounts now follow the micro schema, last year the full schema.
Result per fiscal year
Operating resultNet result
After the dip in 2022 the operating result has climbed two years in a row; 2024 is 96% above 2023.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €781,869
Fixed assets
€397,234 ▼ 2.7%
Current assets
€384,635 ▲ 67.5%
Equity and liabilities €781,869
Equity
€725,358 ▲ 26.5%
Debt
€56,511 ▼ 12.5%
Debt's share of the balance-sheet total falls from 10.1% to 7.2%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€258,118▲
2023 · €139,274
Cash flow
€182,338▲
2023 · €100,504
Debt to equity
0.08▼
2023 · 0.11
ROE
22.8%▲
2023 · 14.7%
Interest coverage
107.39▲
2023 · 35.11
Debt ≤ 1 year
€56,511▲
2023 · €53,799
Income taxes
€73,657▲
2023 · €34,805
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 17,810 companies that looked in July 2024 the way this one looks now, 0.2% went bankrupt within 24 months and 97% are still going.
- Small
- 10 to 20 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
0.2%
went bankrupt
3.1%
stopped otherwise
97%
still going
For this company itself Checked computes a bankruptcy probability of 0.2% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,662 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.4% |
| 3 | 0.5% | 0.5% |
| 4 | 0.6% | 0.7% |
| 5 | 0.8% | 0.9% |
| 6 | 1.2% | 1.3% |
| 7 | 1.5% | 1.7% |
| 8 | 1.7% | 1.7% |
| 9 | 2.7% | 2.8% |
| 10 | 5.3% | 5.7% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 75% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 17,810 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €13,995 | €16,967 | €16,060 | €16,197 | €16,847 | ▲ 4.0% |
| Other operating charges640/8 | - | €929 | €1,058 | €458 | €816 | ▲ 77.9% |
| Gross operating margin9900 | €310,182 | €358,137 | €100,173 | €139,732 | €258,934 | ▲ 85.3% |
| Operating profit (loss)9901 | €295,228 | €340,242 | €83,055 | €123,077 | €241,271 | ▲ 96.0% |
| Financial income75/76B | - | €0 | - | €2 | €280 | ▲ 18,541% |
| Recurring financial income75 | €0 | €0 | - | €2 | €280 | ▲ 18,541% |
| Financial charges65/66B | - | €7,896 | €5,941 | €3,967 | €2,404 | ▼ 39.4% |
| Recurring financial charges65 | €9,261 | €7,896 | €5,941 | €3,967 | €2,404 | ▼ 39.4% |
| Profit (loss) for the period before taxes9903 | €285,967 | €332,346 | €77,114 | €119,112 | €239,147 | ▲ 101% |
| Income taxes67/77 | €82,190 | €102,552 | €22,222 | €34,805 | €73,657 | ▲ 112% |
| Profit (loss) for the period9904 | €203,777 | €229,795 | €54,892 | €84,307 | €165,490 | ▲ 96.3% |
| Profit (loss) for the period to be appropriated9905 | €203,777 | €229,795 | €54,892 | €84,307 | €165,490 | ▲ 96.3% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €490,277 | €656,639 | €601,392 | €637,928 | €781,869 | ▲ 22.6% |
| Fixed assets21/28 | €248,720 | €439,167 | €423,107 | €408,304 | €397,234 | ▼ 2.7% |
| Tangible fixed assets22/27 | €248,670 | €439,117 | €423,057 | €408,254 | €397,184 | ▼ 2.7% |
| Land and buildings22 | - | €439,117 | €423,057 | €406,998 | €396,392 | ▼ 2.6% |
| Furniture and vehicles24 | - | - | - | €1,257 | €792 | ▼ 37.0% |
| Financial fixed assets28 | €50 | €50 | €50 | €50 | €50 | = |
| Current assets29/58 | €241,557 | €217,471 | €178,285 | €229,624 | €384,635 | ▲ 67.5% |
| Amounts receivable within one year40/41 | €34,125 | €42,173 | €46,145 | €56,920 | €84,257 | ▲ 48.0% |
| Trade receivables40 | - | €42,173 | €44,367 | €47,946 | €54,535 | ▲ 13.7% |
| Other amounts receivable41 | - | - | €1,778 | €8,974 | €29,722 | ▲ 231% |
| Cash at bank and in hand54/58 | €178,221 | €160,726 | €57,647 | €139,532 | €295,744 | ▲ 112% |
| Deferred charges and accrued income490/1 | - | €14,572 | €74,492 | €33,172 | €4,634 | ▼ 86.0% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €490,277 | €656,639 | €601,392 | €637,928 | €781,869 | ▲ 22.6% |
| Equity10/15 | €266,717 | €434,153 | €489,045 | €573,352 | €725,358 | ▲ 26.5% |
| Contributions10/11 | - | €20,460 | €20,460 | €20,460 | €20,460 | = |
| Reserves13 | €190,093 | €393,279 | €448,171 | €532,478 | €684,484 | ▲ 28.5% |
| Distributable reserves133 | - | €393,279 | €448,171 | €532,478 | €684,484 | ▲ 28.5% |
| Profit (loss) carried forward14 | €56,164 | €20,414 | €20,414 | €20,414 | €20,414 | = |
| Amounts payable17/49 | €223,560 | €222,486 | €112,347 | €64,576 | €56,511 | ▼ 12.5% |
| Amounts payable after more than one year17 | €120,996 | €80,818 | €42,791 | €8,741 | - | - |
| Financial debts170/4 | - | €80,818 | €42,791 | €8,741 | - | - |
| Amounts payable within one year42/48 | €102,364 | €140,043 | €67,712 | €53,799 | €56,511 | ▲ 5.0% |
| Current portion of amounts payable after more than one year42 | - | €40,449 | €37,379 | €34,050 | €8,741 | ▼ 74.3% |
| Financial debts43 | - | €518 | €177 | €369 | €292 | ▼ 20.7% |
| Credit institutions430/8 | - | €518 | €177 | €369 | €292 | ▼ 20.7% |
| Trade debts44 | €16,132 | €1,851 | €16,006 | €2,291 | €33 | ▼ 98.6% |
| Suppliers440/4 | - | €1,851 | €16,006 | €2,291 | €33 | ▼ 98.6% |
| Taxes, remuneration and social security45 | - | €45,822 | €8,012 | €16,597 | €34,484 | ▲ 108% |
| Taxes450/3 | - | €45,822 | €8,012 | €16,597 | €34,484 | ▲ 108% |
| Other amounts payable47/48 | - | €51,403 | €6,138 | €492 | €12,961 | ▲ 2,533% |
| Accrued charges and deferred income492/3 | - | €1,625 | €1,844 | €2,036 | - | - |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €203,777 | €229,795 | €54,892 | €84,307 | €165,490 | ▲ 96.3% |
| + Depreciation and write-downs630 | €13,995 | €16,967 | €16,060 | €16,197 | €16,847 | ▲ 4.0% |
| Operating cash flow (approximation) | €217,772 | €246,761 | €70,952 | €100,504 | €182,338 | ▲ 81.4% |
| Investment in fixed assets (approximation) | - | -€207,414 | €0 | -€1,394 | -€5,777 | ▼ 314% |
| Change in cash | - | -€17,495 | -€103,078 | €81,884 | €156,212 | ▲ 90.8% |
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
15-06
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
13-06
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
26-06
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial
Equity above €500,000Eq €573,352 ▲17.2%
5 profitable years in a row build equity to €573,352.
12-06
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
20-06
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
31-12
Financial
Highest result since 2018net €229,795 ▲12.8%
Operating result €340,242, net result €229,795, both a record.
22-06
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
31-12
Financial
Liquidity times 5current ratio 2.36
Current ratio from 0.44 to 2.36.
31-12
Financial
Equity above €200,000Eq €266,717 ▲370%
2 profitable years in a row build equity to €266,717.
20-07
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2019
31-12
Financial
Back to profitnet €13,484
Net result €13,484 after one loss-making year.
Show earlier events
14-07
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
23-07
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
10-07
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 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
2 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, Ukkel · 1 establishment unit since 2009
Ground area
8,000 m²
Building footprint
739 m²
Volume, LiDAR
12,081 m³
2 parcels, Brussels · tallest building 22.1 m, ±6 floors. Linked by address, not a title deed.
6
companies at this address
See who is registered here
1 establishment unit
LARU
since 20092.180.226.339
2 parcels
Brussels
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21614H0056/00F010 | Brussels | 7,378 m² | 1 · 601 m² | 22.1 m · 6 fl. |
| 21612D0491/00H010 | Brussels | 623 m² | 1 · 138 m² | 10.7 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 22,076 companies in sector 69101 we hold annual accounts for 9,061. 5,050 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
Founded22-06-2009
Fiscal year end31-12
Activities, NACEBEL 2025
69101Activities of lawyers
69109Other legal services
E-invoicing
Reachable via Peppol
Peppol ID
0208:0812697969
Also
9925:BE0812697969
Registered
05-11-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.