LEMA & CO
ActiveLEMA & CO has been active since 2001 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show negative equity (€-221k) and a net result of €19k. The figures fluctuate too strongly year-on-year for a reliable trend projection. Its solvency ranks better than 11% of 1511 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.2% (very low).
Checked score
Score 2025
49
/ 100
Fair
The score weighs solvency, liquidity and profitability. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability76▲+76
Solvency0=
Growth58▲+26
Track record100
Bankruptcy probability, 12 months
0.2%
Very low
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.04 against 0.04 in 2024; short-term debt: 163.8% and cash: 1.9% of total assets), and equity is negative.
Credit advice for your own amount and term
Signals
Eight signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 77
Relative position
BE, all sectors
reference
Sector 77
higher
← 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
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
-63.8%
Return on assets
5.6%
Age of the figures
15 mo
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 11% of 1511 sector peers (2025).
NBB · sector comparisonPosition among 1511 sector peers
Solvency
better than 11%
← weakest
strongest →
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 30-01-2026, 1 day ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
1 d early
2024
3 d late
2023
2 d early
2022
on the day
2021
on the day
2020
53 d early
2019
39 d late
← before the deadline
after the deadline →
neutral · The next deadline is still running
The next financial year closes on 30-06-2026 and is due by 31-01-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
30-06-2026 close19-09-2026 today31-01-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€-221k▲ 8.0%
2024 · €-240k
2019: €75k
2020: €48k
2021: €24k
2022: €-12k
2023: €-160k
2024: €-240k
2019 → 2025
Total assets
€347k▼ 1.7%
2024 · €353k
2019: €681k
2020: €129k
2021: €167k
2022: €197k
2023: €154k
2024: €353k
2019 → 2025
Net result
€19k
2024 · €-80k
2019: €5k
2020: €-627k
2021: €-24k
2022: €-36k
2023: €-149k
2024: €-80k
2019 → 2025
Working capital
€-543k▲ 4.9%
2024 · €-571k
2019: €-297k
2020: €37k
2021: €-46k
2022: €-126k
2023: €-298k
2024: €-571k
2019 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€24k-€-12k€-160k▼ 1,279%€-240k▼ 49.8%€-221k▲ 8.0%
Operating result€24k-€-33k€-124k▼ 274%€-79k▲ 36.2%€20k
Net result€-24k-€-36k▼ 48.9%€-149k▼ 315%€-80k▲ 46.3%€19k
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2025: €20k after a loss of €79k in 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €347k
Fixed assets
€321k▼ 2.7%
Current assets
€25k▲ 12.8%
Key figures and ratios
EBITDA
€31k▲
2024 · €-59k
Cash flow
€30k▲
2024 · €-60k
Solvency
-63.8%▲
2024 · -68.2%
Current ratio
0.04▲
2024 · 0.04
Quick ratio
0.04▲
2024 · 0.04
Debt / equity
-2.57▼
2024 · -2.47
ROA
5.6%▲
2024 · -22.7%
Interest coverage
464.36▲
2024 · -1083.61
Debt
€568k▼
2024 · €593k
Debt ≤ 1 year
€568k▼
2024 · €593k
Income taxes
€952▲
2024 · €935
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2025 against 2024
Balance sheet
Code20242025
Assets
Total assets20/58€353k€347k▼
Fixed assets21/28€330k€321k▼
Intangible fixed assets21€109k€103k▼
Tangible fixed assets22/27€11k€8k▼
Plant, machinery and equipment23€4k€3k▼
Furniture and vehicles24€7k€5k▼
Financial fixed assets28€211k€211k=
Current assets29/58€22k€25k▲
Amounts receivable within one year40/41€5k€18k▲
Trade receivables40€4k€18k▲
Other amounts receivable41€1k-
Cash at bank and in hand54/58€11k€6k▼
Deferred charges and accrued income490/1€6k€1k▼
Equity and liabilities
Total equity and liabilities10/49€353k€347k▼
Equity10/15€-240k€-221k▲
Contributions10/11€819k€819k=
Reserves13€11k€11k=
Tax-exempt reserves132€11k€11k=
Profit (loss) carried forward14€-1.07M€-1.05M▲
Amounts payable17/49€593k€568k▼
Amounts payable within one year42/48€593k€568k▼
Trade debts44€24k€28k▲
Suppliers440/4€24k€28k▲
Taxes, remuneration and social security45€937€7k▲
Taxes450/3€937€7k▲
Other amounts payable47/48€568k€532k▼
Income statement
Code20242025
Remuneration, social security and pensions62€20k-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€19k€11k▼
Other operating charges640/8€2k€4k▲
Gross operating margin9900€-37k€36k▲
Operating profit (loss)9901€-79k€20k▲
Financial charges65/66B€55€67▲
Recurring financial charges65€55€67▲
Profit (loss) for the period before taxes9903€-79k€20k▲
Income taxes67/77€935€952▲
Profit (loss) for the period9904€-80k€19k▲
Profit (loss) for the period to be appropriated9905€-80k€19k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-1.07M€-1.05M▲
Profit (loss) brought forward from the previous period14P€-990k€-1.07M▼
The notes to these accounts (12 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
30-01
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
30-06
Financial
Back to profitnet €19k
Net result €19k after 5 loss-making years.
03-02
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 3 days late
2024
29-01
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-01
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-01
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2020
09-12
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
30-06
Financial
Weakest financial yearnet €-627k ▼13398%
Net result drops to €-627k, the lowest in the series; recovery starts the following year.
30-06
Financial
Liquidity times 9current ratio 1.46
Current ratio from 0.17 to 1.46; short-term debt falls from €356k to €81k.
10-03
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema · 39 days late
10-03
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema · 404 days late
2018
01-02
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema · 1 day late
18-01
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 352 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
3 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, Asse · 1 establishment unit since 2002
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Huinegem 421730 AsseGround area
224 m²
Building footprint
115 m²
Volume, LiDAR
551 m³
Parcel 23322B0350/00W000, Flanders · tallest building 9.4 m, ±1 floor. Linked by address, not a title deed.
1 establishment unit
Huinegem 42, 1730 Asse
since 20022.100.490.953
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 23322B0350/00W000 | Flanders | 224 m² | 1 · 115 m² | 9.4 m · 1 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Public money · subsidies and aid
Flemish government
2022 · 1 entry · 312 EUR awarded · 312 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2022 | 1 | 312 EUR | 312 EUR |
Schemes
Subsidie voor opleiding en advies voor kmo's en zelfstandigen (kmo-portefeuille)
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Of 667 companies in sector 77320 we hold annual accounts for 492. 204 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formCoöperatieve vennootschap met beperkte aansprakelijkheid
Founded28-11-2001
Fiscal year end30-06
Activities, NACEBEL
77320Rental and leasing activities
70200Business and other management consultancy
70220Business consulting
Sources
Crossroads Bank for EnterprisesNational Bank · 23 filingsAddress and cadastre registers
Data from official sources, last processed on 19-09-2026. Scores and ratios are computed by Checked and are not a credit decision.