LEAR
ActiveSummary
LEAR has been active since 2025 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €24,454 and a net result of €21,954. Its solvency ranks better than 55% of 15,696 sector peers (NACE 69, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Overview
- Equity
- €24,454
- Profit
- €21,954
Why 95lowers riskSector: Legal and accounting activities (NACE 69)Liquidity: current ratio 2.82, cash €6,714Figures for financial year 2025 (filed 27-08-2026)Equity €24,454 (61.4% of total assets)Show the evidence
Checked score
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
How it is calculated
The band follows from the bankruptcy probability, on a scale where 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 69, micro): better than 58% on solvency, 39% on liquidity and 82% on profitability.
The bankruptcy probability was computed on 22-10-2026 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.
Some facts cap the score, however low the probability. Negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late hold it at Fair at most (59); two missing filings, at Weak (44). An ongoing judicial reorganisation or the company's end (bankruptcy, dissolution, liquidation) holds it at Critical at most (24).
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Signals
Searched, nothing found (1)
- Annual accounts filedfinancial year 2025 · micro…
- IncorporationAppointment: MSTOIAN Leila Mourazovna (director)…
Financials · financial year 2025, micro format
2025 annual accounts filed late (27 days) Filed on 27 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00431752.
Turnover and EBIT margin not published: the micro format does not require them.
Peer companies
Historical observationOf the 11,280 companies that looked in July 2024 the way this one looks now, 0.7% went bankrupt within 24 months and 96.6% are still going.
- Micro
- under 2 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
For this company itself Checked computes a bankruptcy probability of < 0.1% 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 497,473 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| 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% | 1.0% |
| 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% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74.5% 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 11,280 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.
| Line | 2025 |
|---|---|
| Other operating charges640/8 | €100 |
| Gross operating margin9900 | €29,423 |
| Operating profit (loss)9901 | €29,323 |
| Financial income75/76B | €50 |
| Recurring financial income75 | €50 |
| Financial charges65/66B | €14 |
| Recurring financial charges65 | €14 |
| Profit (loss) for the period before taxes9903 | €29,359 |
| Income taxes67/77 | €7,405 |
| Profit (loss) for the period9904 | €21,954 |
| Profit (loss) for the period to be appropriated9905 | €21,954 |
| Line | 2025 | |
|---|---|---|
| Assets | ||
| Total assets20/58 | €39,799 | |
| Current assets29/58 | €39,799 | |
| Amounts receivable within one year40/41 | €33,086 | |
| Trade receivables40 | €12,705 | |
| Other amounts receivable41 | €20,381 | |
| Cash at bank and in hand54/58 | €6,714 | |
| Equity and liabilities | ||
| Total equity and liabilities10/49 | €39,799 | |
| Equity10/15 | €24,454 | |
| Contributions10/11 | €2,500 | |
| Reserves13 | €21,954 | |
| Distributable reserves133 | €21,954 | |
| Amounts payable17/49 | €15,345 | |
| Amounts payable within one year42/48 | €14,117 | |
| Taxes, remuneration and social security45 | €14,117 | |
| Taxes450/3 | €14,117 | |
| Accrued charges and deferred income492/3 | €1,228 | |
| Line | 2025 |
|---|---|
| Profit (loss) for the period9904 | €21,954 |
| Operating cash flow (approximation) | €21,954 |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Filings with the National Bank (1)
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | micro format | 27-08-2026 | 2026-00431752 |
Similar companies · same sector, comparable size
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Mandate history
- Board
| Name | Functions and periods |
|---|---|
| MSTOIAN Leila Mourazovna |
|
Owners and capital
Capital and shareholders
- MSTOIAN Leila Mourazovna 100 shares (100%) · €2,500 in cash
The Belgian Official Gazette names shareholders only when an act mentions them; the share register itself is not published.
- 12-08-2025 Incorporation · €2,500 · 100 shares
Group and network
Connections & network
1 current directorThe network starts from this company’s directors. Other companies they run appear here as nodes.
History
Acts, filings and financial milestones
12-08
Gazette deed
IncorporationAppointment: MSTOIAN Leila Mourazovna (director) · Founder · Capital7 facts ▸
- Incorporation, 07-08-2025
- Founder, MSTOIAN Leila Mourazovna
- Capital
- Pre-incorporation commitments, ratification, 01-05-2025
- Board rule, 1, “voorlopig” (deed in Dutch)
- Director appointment, MSTOIAN Leila Mourazovna (director (not named in the articles))
- Founding capital, €2,500
Register details
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 23 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
1 establishment unit
1 parcel
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 23643G0451/00E002 | Flanders | 328 m² | 1 · 90 m² | 12.8 m · 3 |
How the parcels are linked
Articles of association
What the company does
- PurposeThe activities the company may carry out under its articles.
- “Het uitoefenen van het beroep van advocaat door een persoon ingeschreven op het tableau van de Orde van Advocaten van Brussel op de lijst…” (deed in Dutch)
5 activities (deed in Dutch)
- Het uitoefenen van het beroep van advocaat door een persoon ingeschreven op het tableau van de Orde van Advocaten van Brussel op de lijst van de stagiairs, op de EU-lijst of op de B-lijst voor zover van toepassing
- Alle andere activiteiten die verenigbaar zijn met het beroep van advocaat, voor zover toegelaten door de deontologische beginselen, de Codex Deontologie voor Advocaten en de reglementen van de Orden van Advocaten waarvan de aandeelhouder-bestuurder deel van uitmaakt
- Deelnemen in associaties of vennootschappen die hetzelfde voorwerp nastreven
- Alle roerende, onroerende of financiële handelingen verrichten die rechtstreeks of onrechtstreeks in verband staan met haar voorwerp of die kunnen bijdragen tot de ontwikkeling ervan
- Haar geldmiddelen beleggen in roerende of onroerende goederen
- DurationHow long the company exists; usually unlimited, so until it is dissolved.
- Unlimited
- Name clauseThe name the company operates under according to its articles.
- LEAR
- Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
- One provision in the deed
Who represents it, and how
- Board ruleHow the board is made up, meets and takes decisions.
- “Periode te bepalen door de algemene vergadering, 1” (deed in Dutch)“Alle handelingen die nodig of dienstig zijn tot verwezenlijking van het voorwerp van de vennootschap, tenzij die waarvoor volgens de wet de…” (deed in Dutch)“Indien het mandaat van de enige bestuurder bezoldigd is, dan bepaalt de algemene vergadering het bedrag van deze vaste of evenredige…” (deed in Dutch)
Capital, shares and profit
- Profit allocationHow profit is distributed; a BV may only pay out after a balance-sheet and liquidity test.
- “Wetboek van vennootschappen en verenigingen, algemene vergadering” (deed in Dutch)
Meetings and financial year
- Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
- Second Friday of June at 18:00
- Meeting noticeHow and how far ahead shareholders are invited to a meeting; by law at least fifteen days.
- “Per e-mail, gewone post, op dezelfde dag als de verzending van de elektronische oproepingen” (deed in Dutch)
Oversight and winding up
- Dissolution ruleWhen and by whom the company can be dissolved.
- “Artikel 9, vormen vereist voor een statutenwijziging” (deed in Dutch)
- Liquidation ruleHow assets are shared after dissolution: creditors first, then shareholders.
- “Ontbinding en vereffening in één akte overeenkomstig het Wetboek van vennootschappen en verenigingen, aangeduid (minstens wiens aanstelling…” (deed in Dutch)