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LEMAC

Active
Private limited company (pre-2019)founded 2002active for 24 yearsKoning Albertstraat 19, 2547 Lint, BelgiumKBO/BCE: BE 0478.107.555
Summary

LEMAC has been active since 2002 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €178,400 and a net result of €5,548. Equity has been growing by about 26% per year since 2019. Its solvency ranks better than 83% of 17,021 sector peers (NACE 56, financial year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).

Overview

Overview

Official details

Source: KBO
Status
Active since 01-08-2002 Normal situation
Activity
Full-service restaurants NACE 56111
Joint committee
302 Paritair Comité voor het hotelbedrijf · annual accounts 30-09-2025
Establishment units
2.096.298.771 2547 Lint, since 13-08-2002
2.373.169.237 8301 Knokke-Heist, since 28-04-2025
Financial year end
30 September
Peppol
Reachable since 06-01-2026

Board and ownership

Board
  • VANDENHOECK LeoDirector

Financial position

94 Excellent Checked score 2025
Bankruptcy probabilitywithin 12 months
0.1%
Annual accounts to 30-09-2025
Gross margin
€184,388
▲ 7.9%
Turnover
≈ €540,000
estimated
Profit
€5,548
▼ 74.4%
Equity
€178,400
▲ 3.2%
Total assets
€257,026
▲ 3.2%
Employees on 30-09-2025
2
▼ 75.0%
  • 2025 accounts filed 21 days after the deadline
Score breakdownraises riskSector: Food and beverage service activities (NACE 56)lowers riskLiquidity: current ratio 3.02, cash €142,338Equity €178,400 (69.4% of total assets)Founded in 2002Show the evidence

Checked score

Score 2025
94 / 100
Excellent
Probability in this band: under 0.55%
Financially stronger than 68% of micro companies in food and beverage service (NACE 56)
Financial strength · tick: 2024
Strong
Solvency 94=
equity 69.4% of total assets
Liquidity 89-2
short-term debt 28.3% · cash 55.4%
Profitability 71-9
return on assets 2.2%
Bankruptcy probability within 12 months
0.1% Very low
0%0.5%1.5%4%10%≥ 25%

About 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).

Sector median 1.8% (23,783 companies, NACE 56, micro)
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 02-2025lowest value 04-2025: 0.1%● unchanged vs 03-2025 05-2025: 0.2%▲ +0.1 percentage points vs 04-2025 06-2025: 0.1%▼ -0.1 percentage points vs 05-2025 07-2025: 0.1%● unchanged vs 06-2025 08-2025: 0.1%● unchanged vs 07-2025 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 12-2025 02-2026: 0.1%● unchanged vs 01-2026 03-2026: 0.1%● unchanged vs 02-2026 04-2026: 0.2%▲ +0.1 percentage points vs 03-2026 05-2026: 0.3%▲ +0.1 percentage points vs 04-2026highest value 06-2026: 0.1%▼ -0.2 percentage points 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
Credit of up to €16,000 on 30-day terms is acceptable
Liquidity is ample, with a current ratio of 3.02 (3.37 in 2024), above the usual 1.5. Short-term debt is 28.3% and cash 55.4% of total assets. 30.6% of the assets are financed with debt and provisions.
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 56, micro). It does better than 84% of them on solvency, 90% on liquidity, 52% on profitability and 47% on growth.

The bankruptcy probability was computed on 03-11-2026 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.

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).

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

Five signals.
lowers riskraises risk
raises risk · Sector: Food and beverage service activities (NACE 56)
KBO
lowers risk · Liquidity: current ratio 3.02, cash €142,338
NBB · annual accounts
lowers risk · Equity €178,400 (69.4% of total assets)
NBB · annual accounts
lowers risk · Founded in 2002
Companies that have existed this long fail less often. How much that weighs depends on the rest of the company's profile.
KBO
raises risk · 2025 accounts filed 21 days late
The financial year that closed on 30-09-2025 was due by 30-04-2026 and was filed on 21-05-2026, 21 days later. Nearly half (47%) of Belgian companies file late; of those that file 1 to 90 days late, 2.0% are now bankrupt, dissolved or in another special legal status, against 1.66% of all filers. A delay like this does not count in the score.
NBB · 10 filings
Deviation from the deadline
2025
21 days late
2024
8 days late
2023
7 days early
2022
31 days early
2021
2 days early
2020
3 days early
2019
2 days early
← before the deadline after the deadline →
tick = median of all Belgian filingsring = median in the sector

The company filed its last 7 accounts on average 2 days before the deadline. In the sector (NACE 56), the median for financial year 2024 was 7 days after the deadline, and 53% of those companies filed late.

Searched, nothing found (2)
neutral · Next filing not due yet
The financial year that closed on 30-09-2026 is due by 30-04-2027. Nothing is late today. The company usually files around 28 April (5 of the last 5 accounts filed within 30 days either side of that date).
Companies Code · seven months
Where today falls in the filing period
30-09-2026 year end04-11-2026 today30-04-2027 deadline
neutral · No strike-offs in the KBO publications
That holds for every publication since 2021.
KBO publications

Financials

Financials · financial year 2025, micro format

2025 annual accounts filed 21 days after the deadline Filed on 21 May 2026, deadline 30 April 2026 (7 months after the close on 30 September 2025, Companies Code art. 3:10). Source: NBB, 2026-00117071.

Annual accounts 2025 filed on 21-05-2026 PDF all 23 filings

Turnover
≈ €540,000
Estimated: probably between €450,000 and €650,000
Total assets
€257,026▲ 3.2%
2024 · €249,050
Net result
€5,548▼ 74.4%
2024 · €21,643
Working capital
€147,274▲ 5.3%
2024 · €139,811
Multi-year overview
2019 to 2025, 7 financial years
Operating result
€10,082
▼ 71.3% 2025
20192025
Net result
€5,548
▼ 74.4% 2025
middle half of the sector
20192025
Equity
€178,400
▲ 3.2% 2025
highest quarter of the sector
20192025
Total assets
€257,026
▲ 3.2% 2025
highest quarter of the sector
20192025
Debt
€78,626
▲ 3.2% 2025
20192025
Working capital
€147,274
▲ 5.3% 2025
highest quarter of the sector
20192025
Solvency
69.4%
= 2025
highest quarter of the sector
20192025
Current ratio
3.02
▼ 0.34 2025
highest quarter of the sector
20192025
Return on assets (ROA)
2.2%
▼ 6.5pp 2025
middle half of the sector
20192025
Staff (FTE)
14.3
▲ 10.9% 2025
20192025
Every figure per financial year
Every figure with its change against the financial year before
favourable unfavourable
Line2019202020212022202320242025
Operating result€3,565-€21,319▲ 498%€29,512▲ 38.4%€40,680▲ 37.8%€60,587▲ 48.9%€35,148▼ 42.0%€10,082▼ 71.3%
Net result€2,236-€17,071above the sector's middle half▲ 664%€25,149within the sector's middle half▲ 47.3%€26,066above the sector's middle half▲ 3.6%€38,889above the sector's middle half▲ 49.2%€21,643within the sector's middle half▼ 44.3%€5,548within the sector's middle half▼ 74.4%
Equity€54,036-€61,107above the sector's middle half▲ 13.1%€86,255above the sector's middle half▲ 41.2%€112,321above the sector's middle half▲ 30.2%€151,209above the sector's middle half▲ 34.6%€172,852above the sector's middle half▲ 14.3%€178,400above the sector's middle half▲ 3.2%
Total assets€91,082-€103,939within the sector's middle half▲ 14.1%€115,728within the sector's middle half▲ 11.3%€198,756within the sector's middle half▲ 71.7%€207,292within the sector's middle half▲ 4.3%€249,050above the sector's middle half▲ 20.1%€257,026above the sector's middle half▲ 3.2%
Debt€37,047-€42,832▲ 15.6%€29,473▼ 31.2%€86,436▲ 193%€56,082▼ 35.1%€76,198▲ 35.9%€78,626▲ 3.2%
Working capital€16,795-€32,917above the sector's middle half▲ 96.0%€56,967above the sector's middle half▲ 73.1%€90,491above the sector's middle half▲ 58.8%€125,610above the sector's middle half▲ 38.8%€139,811above the sector's middle half▲ 11.3%€147,274above the sector's middle half▲ 5.3%
Solvency59.3%-58.8%above the sector's middle half▼ 0.5pp74.5%above the sector's middle half▲ 15.7pp56.5%within the sector's middle half▼ 18.0pp72.9%above the sector's middle half▲ 16.4pp69.4%above the sector's middle half▼ 3.5pp69.4%above the sector's middle half=
Current ratio1.46-1.77within the sector's middle half▲ 0.302.93above the sector's middle half▲ 1.162.06within the sector's middle half▼ 0.873.24above the sector's middle half▲ 1.183.37above the sector's middle half▲ 0.133.02above the sector's middle half▼ 0.34
Return on assets (ROA)2.5%-16.4%within the sector's middle half▲ 14.0pp21.7%within the sector's middle half▲ 5.3pp13.1%within the sector's middle half▼ 8.6pp18.8%above the sector's middle half▲ 5.6pp8.7%within the sector's middle half▼ 10.1pp2.2%within the sector's middle half▼ 6.5pp
Staff (FTE)5.1-3.7within the sector's middle half▼ 27.5%8.811.3▲ 28.4%12.9▲ 14.2%14.3▲ 10.9%
above within below The sector band is the middle half of the companies in Food and beverage service activities (NACE 56). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.

The operating result for 2025 is 71% lower than in 2024 and the lowest since 2021. It is the second fall in a row.

Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.

Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €257,026
Fixed assets €36,977 ▼ 26.3%
Current assets €220,049 ▲ 10.6%
Equity and liabilities €257,026
Equity €178,400 ▲ 3.2%
Debt €78,626 ▲ 3.2%
Debt's share of the balance-sheet total stays at 30.6%.
Key figures and ratios
2025 value · change against 2024
EBITDA
€22,778▼
2024 · €45,814
Cash flow
€18,243▼
2024 · €32,309
Quick ratio
2.83▼
2024 · 3.18
Debt to equity
0.44=
2024 · 0.44
ROE
3.1%▼
2024 · 12.5%
Interest coverage
12.55▼
2024 · 25.29
Debt ≤ 1 year
€72,776▲
2024 · €59,076
Debt > 1 year
€5,851▼
2024 · €17,122
Income taxes
€2,905▼
2024 · €11,822
Staff costs
€140,368▲
2024 · €121,938
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.

Staff

social balance sheet
Item30-09-202230-09-202330-09-202430-09-2025
Employees at the balance-sheet date81082
full-time1111
part-time7971
in full-time equivalents2.632.51.5
Average over the year, in full-time equivalents3.63.944.7
On a permanent contract2322
Joined387173140
Left406975146

Source: social balance sheet in the 2022 to 2025 annual accounts

Investments

fixed assets acquired
Item30-09-202130-09-202230-09-202330-09-202430-09-2025
Tangible fixed assets€13,103€3,441€10,856€36,078-
Financial fixed assets€172€659€131--
Depreciation and write-downs of the year€12,177€10,227€8,548€10,666€12,696

Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)

Annual accounts
Filed annual accounts As filed with the NBB · 2025 against 2024 · 52 lines
Balance sheet Code20242025
Assets
Total assets20/58€249,050€257,026▲
Fixed assets21/28€50,163€36,977▼
Tangible fixed assets22/27€47,554€34,858▼
Plant, machinery and equipment23€14,205€9,978▼
Furniture and vehicles24€33,349€24,881▼
Financial fixed assets28€2,610€2,118▼
Current assets29/58€198,887€220,049▲
Stocks and contracts in progress3€10,895€13,735▲
Stocks30/36€10,895€13,735▲
Amounts receivable within one year40/41€48,327€61,723▲
Trade receivables40€40,252€60,717▲
Other amounts receivable41€8,074€1,007▼
Cash at bank and in hand54/58€137,375€142,338▲
Deferred charges and accrued income490/1€2,290€2,252▼
Equity and liabilities
Total equity and liabilities10/49€249,050€257,026▲
Equity10/15€172,852€178,400▲
Contributions10/11€18,600€18,600=
Contributions outside capital11€18,600€18,600=
Other1109/19€18,600€18,600=
Reserves13€154,252€159,800▲
Non-distributable reserves130/1€1,860€1,860=
Reserves not available under the articles1311€1,860€1,860=
Distributable reserves133€152,392€157,940▲
Amounts payable17/49€76,198€78,626▲
Amounts payable after more than one year17€17,122€5,851▼
Financial debts170/4€17,122€5,851▼
Amounts payable within one year42/48€59,076€72,776▲
Current portion of amounts payable after more than one year42€10,722€11,272▲
Trade debts44€23,706€27,324▲
Suppliers440/4€23,706€27,324▲
Taxes, remuneration and social security45€24,511€18,447▼
Taxes450/3€12,320€4,581▼
Remuneration and social security454/9€12,192€13,866▲
Other amounts payable47/48€137€15,733▲
Income statement Code20242025
Non-recurring operating income76A€964-
Remuneration, social security and pensions62€121,938€140,368▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€10,666€12,696▲
Other operating charges640/8€3,153€4,642▲
Non-recurring operating charges66A-€16,600
Gross operating margin9900€170,904€184,388▲
Operating profit (loss)9901€35,148€10,082▼
Financial income75/76B€128€186▲
Recurring financial income75€128€186▲
Financial charges65/66B€1,811€1,815▲
Recurring financial charges65€1,811€1,815▲
Profit (loss) for the period before taxes9903€33,465€8,453▼
Income taxes67/77€11,822€2,905▼
Profit (loss) for the period9904€21,643€5,548▼
Profit (loss) for the period to be appropriated9905€21,643€5,548▼
Appropriation of the result
Profit (loss) to be appropriated9906€21,643€5,548▼
Transfer to equity691/2€21,643€5,548▼
To other reserves6921€21,643€5,548▼

The notes to these accounts have 6 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 21-05-2026.

Line2019202020212022202320242025Change
Non-recurring operating income76A--€9,951€3,235€1,206€964--
Remuneration, social security and pensions62--€41,238€109,108€122,016€121,938€140,368▲ 15.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€10,520€9,556€12,177€10,227€8,548€10,666€12,696▲ 19.0%
Other operating charges640/8--€2,610€2,401€3,041€3,153€4,642▲ 47.2%
Non-recurring operating charges66A---€2,199€237-€16,600-
Gross operating margin9900€129,167€115,899€85,537€164,616€194,429€170,904€184,388▲ 7.9%
Operating profit (loss)9901€3,565€21,319€29,512€40,680€60,587€35,148€10,082▼ 71.3%
Financial income75/76B--€304€105€559€128€186▲ 44.9%
Recurring financial income75€193€123€304€105€559€128€186▲ 44.9%
Financial charges65/66B--€244€1,072€375€1,811€1,815▲ 0.2%
Recurring financial charges65€1,041€296€244€1,072€375€1,811€1,815▲ 0.2%
Profit (loss) for the period before taxes9903€2,717€21,146€29,572€39,714€60,771€33,465€8,453▼ 74.7%
Income taxes67/77€481€4,075€4,423€13,648€21,882€11,822€2,905▼ 75.4%
Profit (loss) for the period9904€2,236€17,071€25,149€26,066€38,889€21,643€5,548▼ 74.4%
Profit (loss) for the period to be appropriated9905€2,236€17,071€25,149€26,066€38,889€21,643€5,548▼ 74.4%
Line2019202020212022202320242025Change
Assets
Total assets20/58€91,082€103,939€115,728€198,756€207,292€249,050€257,026▲ 3.2%
Fixed assets21/28€38,124€28,190€29,288€23,161€25,600€50,163€36,977▼ 26.3%
Tangible fixed assets22/27€35,250€25,694€26,620€19,834€22,142€47,554€34,858▼ 26.7%
Plant, machinery and equipment23--€19,796€12,589€18,433€14,205€9,978▼ 29.8%
Furniture and vehicles24--€6,824€7,246€3,710€33,349€24,881▼ 25.4%
Financial fixed assets28€2,874€2,496€2,668€3,327€3,458€2,610€2,118▼ 18.8%
Current assets29/58€52,959€75,749€86,440€175,595€181,692€198,887€220,049▲ 10.6%
Stocks and contracts in progress3€16,452€10,747€10,016€10,204€9,790€10,895€13,735▲ 26.1%
Stocks30/36--€10,016€10,204€9,790€10,895€13,735▲ 26.1%
Amounts receivable within one year40/41€12,755€4,460€8,721€47,049€30,946€48,327€61,723▲ 27.7%
Trade receivables40--€7,772€46,100€25,223€40,252€60,717▲ 50.8%
Other amounts receivable41--€949€949€5,723€8,074€1,007▼ 87.5%
Cash at bank and in hand54/58€22,014€59,698€66,371€116,418€139,171€137,375€142,338▲ 3.6%
Deferred charges and accrued income490/1--€1,332€1,925€1,785€2,290€2,252▼ 1.6%
Equity and liabilities
Total equity and liabilities10/49€91,082€103,939€115,728€198,756€207,292€249,050€257,026▲ 3.2%
Equity10/15€54,036€61,107€86,255€112,321€151,209€172,852€178,400▲ 3.2%
Contributions10/11€18,600€18,600€18,600€18,600€18,600€18,600€18,600=
Contributions outside capital11--€18,600€18,600€18,600€18,600€18,600=
Other1109/19--€18,600€18,600€18,600€18,600€18,600=
Reserves13€35,436€42,507€67,655€93,721€132,609€154,252€159,800▲ 3.6%
Non-distributable reserves130/1--€1,860€1,860€1,860€1,860€1,860=
Reserves not available under the articles1311--€1,860€1,860€1,860€1,860€1,860=
Distributable reserves133--€65,795€91,861€130,749€152,392€157,940▲ 3.6%
Amounts payable17/49€37,047€42,832€29,473€86,436€56,082€76,198€78,626▲ 3.2%
Amounts payable after more than one year17€883----€17,122€5,851▼ 65.8%
Financial debts170/4-----€17,122€5,851▼ 65.8%
Amounts payable within one year42/48€36,164€42,832€29,473€85,105€56,082€59,076€72,776▲ 23.2%
Current portion of amounts payable after more than one year42-----€10,722€11,272▲ 5.1%
Trade debts44€14,608€11,341€13,561€49,615€21,895€23,706€27,324▲ 15.3%
Suppliers440/4--€13,561€49,615€21,895€23,706€27,324▲ 15.3%
Taxes, remuneration and social security45--€15,361€29,452€34,027€24,511€18,447▼ 24.7%
Taxes450/3--€5,612€17,414€20,156€12,320€4,581▼ 62.8%
Remuneration and social security454/9--€9,749€12,038€13,871€12,192€13,866▲ 13.7%
Other amounts payable47/48--€551€6,038€160€137€15,733▲ 115×
Accrued charges and deferred income492/3---€1,331----
Line2019202020212022202320242025Change
Profit (loss) for the period9904€2,236€17,071€25,149€26,066€38,889€21,643€5,548▼ 74.4%
+ Depreciation and write-downs630€10,520€9,556€12,177€10,227€8,548€10,666€12,696▲ 19.0%
Operating cash flow (approximation)€12,756€26,627€37,326€36,293€47,437€32,309€18,243▼ 43.5%
Investment in fixed assets (approximation)-€377-€13,275-€4,100-€10,987-€35,230€491-
Change in cash-€37,684€6,673€50,047€22,753-€1,796€4,963-

A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.

Download as CSV

Historical observation

In July 2024, 14,766 companies had the same profile as LEMAC has now. Two years later, 96.2% were still going and 0.2% had gone bankrupt.

  • Small
  • 20 years or older
  • solvency 30% or more
  • a profit under 5% of the balance sheet
96.2% was still going
3.5% stopped otherwise
0.2% went bankrupt

Another 0.1% stopped without a precise date, possibly only after those two years.

That fits the bankruptcy probability of LEMAC itself: 0.1% within 12 months.

Test of the method

The method was tested on the 497,446 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.

The companies in ten equal groups, from the lowest to the highest expected share
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 14,766 companies, not a prediction for LEMAC. 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.

Latest 10 of 23 filings with the National Bank
Financial year Type Filed Reference Document
30-09-2025 micro format 21-05-2026 2026-00117071 PDF
30-09-2024 micro format 08-05-2025 2025-00091790 PDF
30-09-2023 micro format 23-04-2024 2024-00067914 PDF
30-09-2022 micro format 30-03-2023 2023-00049106 PDF
30-09-2021 micro format 28-04-2022 2022-20014646 PDF
30-09-2020 micro format 27-04-2021 2021-11400357 PDF
30-09-2019 micro format 28-04-2020 2020-10100321 PDF
30-09-2018 micro format 07-05-2019 2019-12500330 PDF
30-09-2017 micro format 26-03-2018 2018-07800318 PDF
30-09-2016 abbreviated format 26-04-2017 2017-10400086 PDF

Show all 23 filings

Board & ownership

Directors

Directors
1 director
VANDENHOECK Leo
Director · listed in the 2025 annual accounts, filed on 21-05-2026
Current

Owners and capital

Network & group

LEMAC shares no director with another company.

Companies at the same address

1 other company

Connections & network

1 current director
Depth

The network starts from the directors of LEMAC. Every other company they run is a node.

This company Company Director Shareholding +N: links not shown yet Click a node to look further, drag to arrange, zoom with the mouse wheel.

Timeline

Acts, filings and financial milestones

Deadline for the 2026 accounts: 30-04-2027
2026
21-05
NBB filing Annual accounts 2025 filedPDF
micro format · 21 days late
2025
08-05
NBB filing Annual accounts 2024 filedPDF
micro format · 8 days late
2024
23-04
NBB filing Annual accounts 2023 filedPDF
micro format · 7 days before the deadline
2023
30-09
Financial Highest result from 2019 to 2025net €38,889 ▲49.2%
The operating result of €60,587 and the net result of €38,889 are both a record.
30-09
Financial Equity above €150,000equity €151,209 ▲34.6%
With a profit in every financial year since 2019, equity grows to €151,209.
30-03
NBB filing Annual accounts 2022 filedPDF
micro format · 31 days before the deadline
2022
30-09
Financial Equity above €100,000equity €112,321 ▲30.2%
With a profit in every financial year since 2019, equity grows to €112,321.
28-04
NBB filing Annual accounts 2021 filedPDF
micro format · 2 days before the deadline
2021
27-04
NBB filing Annual accounts 2020 filedPDF
micro format · 3 days before the deadline
2020
28-04
NBB filing Annual accounts 2019 filedPDF
micro format · 2 days before the deadline
2019
07-05
NBB filing Annual accounts 2018 filedPDF
micro format · 7 days late
2018
26-03
NBB filing Annual accounts 2017 filedPDF
micro format · 35 days before the deadline
2017
26-04
NBB filing Annual accounts 2016 filedPDF
abbreviated format · 4 days before the deadline
2002
15-08
Gazette deed Incorporation
Financial milestoneGazette deedNBB filingFinancial 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 1 August 2002, LEMAC was incorporated.1 VANDENHOECK Leo is director of the company according to the 2025 annual accounts.2 Total assets went from €91,082 in 2019 to €257,026 in 2025 and headcount from 5.1 to 14.3 full-time equivalents.3

  1. 1KBO register
  2. 2National Bank, annual accounts 2025
  3. 3National Bank, annual accounts 2019 and 2025

Company details

Register details

Identity

KBO record
Name LEMAC in Dutch
Trade name DE VONDELING in Dutch
Enterprise number 0478.107.555
Legal form Private limited company (pre-2019)
Status Active, normale toestand
Founded 01-08-2002
Entity type Legal entity

Registered office and establishments

Registered office Koning Albertstraat 19, 2547 Lint, Belgium
Establishment units DE VONDELING, Koning Albertstraat 19, 2547 Lint since 13-08-2002 · unit number 2.096.298.771
Zeedijk-Heist 83, 8301 Knokke-Heist since 28-04-2025 · unit number 2.373.169.2375611105 Full-service restaurants

Activities

NACEBEL 2025
VAT activities
56111 Full-service restaurants main activity
Social security (RSZ) activities
56111 Full-service restaurants main activity
Codes under NACEBEL 2008
VAT activities
56101 Full-service restaurants main activity
Social security (RSZ) activities
56101 Full-service restaurants main activity
Codes under NACEBEL 2003
VAT activities
55301 main activity
Social security (RSZ) activities
55301 main activity
Joint committee 302 Paritair Comité voor het hotelbedrijf annual accounts 30-09-2025

Invoicing and payment

VAT number BE 0478.107.555
E-invoicing via Peppol
Reachable via Peppol
Peppol ID 0208:0478107555
Registered 06-01-2026

Follow this company and you will hear the next morning if it leaves the Peppol register.

Register as of 4 November 2026 · Peppol Directory

Financial year and general meeting

Accounts at the NBB
Financial year end 30-09

Recognitions · licences · registrations

Food safety, FASFC

2 sites
Knokke-Heistunit number 2.373.169.237
1 permission
Drankgelegenheid · since 01-06-2025
Lintunit number 2.096.298.771
1 permission
Authorisation · Eetgelegenheid · since 01-01-2006

Environmental permits

3 applications in Flanders since 2022
Bouwen of herbouwen; Verbouwen en/of uitbreiden zonder functiewijziging en zonder wijziging van aantal woongelegenheden
Discontinued on 07-03-2024submitted 12-12-2023authority: Knokke-Heistproject 2023163919
Bouwen of herbouwen; Verbouwen en/of uitbreiden zonder functiewijziging en zonder wijziging van aantal woongelegenheden
Discontinued on 17-05-2023submitted 18-04-2023authority: Knokke-Heistproject 2023054639
Bouwen of herbouwen; Verbouwen en/of uitbreiden zonder functiewijziging en zonder wijziging van aantal woongelegenheden
Discontinued on 13-01-2023submitted 15-12-2022authority: Knokke-Heistproject 2022167871

Source: Omgevingsloket Vlaanderen.

Sites & property

Location
registered office establishment All 2 establishment units on the map
2 companies at this address See who is registered here

Buildings and parcels at the addresses

Ground area
583 m²
Building footprint
505 m²
Building volume
8,223 m³
Tallest building: 29.6 m.
Cadastral parcel Region Area Buildings Height / floors
11025D0120/00Z000 Flanders 338 m² 1 · 224 m² 11.4 m · 2
31008A0001/00R004 Flanders 244 m² 1 · 281 m² 29.6 m · 9