LEMACO
ActiveSummary
LEMACO has been active since 1995 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €301,347 and a net result of €34,230. Equity is growing by about 16% per year across the filed financial years. Its solvency ranks better than 95% of 15,653 sector peers (NACE 69, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Overview
- Equity
- €301,347
- Profit
- €34,230
Why 96lowers riskLiquidity: current ratio 20.59, cash €111,288Sector: Legal and accounting activities (NACE 69)Equity €301,347 (95.1% of total assets)Founded in 1995Show 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 87% on solvency, 87% on liquidity, 38% on profitability and 48% on growth.
The bankruptcy probability was computed on 19-10-2026 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
This company filed its last 7 accounts on average 96 days before the deadline; the sector median (NACE 69) for financial year 2024 is 9 days before the deadline, and 32% of those companies filed late.
Searched, nothing found (2)
- Annual accounts filedfinancial year 2025 · micro…
- Annual accounts filedfinancial year 2024 · micro…
- Annual accounts filedfinancial year 2023 · micro…
Financials · financial year 2025, micro format
2021 to 2025, 5 financial years 2019 to 2025, 7 financial years
The operating result recovers in 2025; 2025 is 31% above 2024.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
The share of the company financed with its own means. The higher it is, the better it absorbs a shock.
Short-term assets per euro of short-term debt. Above 1 the short-term debts are covered.
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 69, Legal and accounting activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).
Peer companies
Historical observationOf the 31,372 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 93.5% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a profit of 5% of the balance sheet or more
A further 0.1% stopped, but we cannot tell whether within those 24 months.
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 497,472 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 31,372 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 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €3,653 | - | €6,400 | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €21,047 | €4,677 | €3,738 | €780 | €949 | €2,052 | €2,048 | ▼ 0.2% |
| Other operating charges640/8 | - | - | - | €1,472 | €1,405 | €3,139 | €1,140 | ▼ 63.7% |
| Non-recurring operating charges66A | - | - | - | €2,553 | - | - | - | - |
| Gross operating margin9900 | €47,229 | €114,508 | €78,012 | €44,372 | €40,300 | €36,795 | €44,552 | ▲ 21.1% |
| Operating profit (loss)9901 | €24,518 | €108,438 | €72,620 | €39,567 | €37,946 | €31,604 | €41,364 | ▲ 30.9% |
| Financial income75/76B | - | - | - | €28,160 | €27,167 | €17,845 | €14,857 | ▼ 16.7% |
| Recurring financial income75 | €2,945 | €3,148 | €18,649 | €28,160 | €27,167 | €17,845 | €14,857 | ▼ 16.7% |
| Financial charges65/66B | - | - | - | €1,567 | €10,874 | €2,143 | €7,409 | ▲ 246% |
| Recurring financial charges65 | €966 | €4,997 | €4,991 | €1,567 | €10,874 | €2,143 | €2,334 | ▲ 8.9% |
| Non-recurring financial charges66B | - | - | - | - | - | - | €5,075 | - |
| Profit (loss) for the period before taxes9903 | €26,497 | €106,589 | €86,278 | €66,160 | €54,239 | €47,306 | €48,812 | ▲ 3.2% |
| Income taxes67/77 | €7,948 | €38,597 | €21,152 | €14,010 | €12,576 | €25,959 | €14,582 | ▼ 43.8% |
| Profit (loss) for the period9904 | €18,549 | €67,992 | €65,126 | €52,150 | €41,663 | €21,347 | €34,230 | ▲ 60.4% |
| Profit (loss) for the period to be appropriated9905 | €18,549 | €67,992 | €65,126 | €52,150 | €41,663 | €21,347 | €34,230 | ▲ 60.4% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €109,263 | €164,538 | €210,637 | €240,991 | €275,551 | €292,435 | €316,929 | ▲ 8.4% |
| Fixed assets21/28 | €4,251 | €10,788 | €7,050 | €758 | €4,352 | €2,300 | €252 | ▼ 89.0% |
| Tangible fixed assets22/27 | €4,251 | €10,788 | €7,050 | €758 | €4,352 | €2,300 | €252 | ▼ 89.0% |
| Furniture and vehicles24 | - | - | - | €758 | €4,352 | €2,300 | €252 | ▼ 89.0% |
| Current assets29/58 | €105,012 | €153,750 | €203,587 | €240,233 | €271,199 | €290,135 | €316,677 | ▲ 9.1% |
| Amounts receivable within one year40/41 | €22,791 | €20,510 | €18,496 | €18,886 | €14,410 | €13,103 | €10,345 | ▼ 21.0% |
| Trade receivables40 | - | - | - | €12,277 | €14,385 | €10,080 | €10,261 | ▲ 1.8% |
| Other amounts receivable41 | - | - | - | €6,609 | €25 | €3,023 | €84 | ▼ 97.2% |
| Current investments50/53 | €56,272 | €96,163 | €120,607 | €165,229 | €173,628 | €204,819 | €195,044 | ▼ 4.8% |
| Cash at bank and in hand54/58 | €23,579 | €36,658 | €59,154 | €54,708 | €82,695 | €72,213 | €111,288 | ▲ 54.1% |
| Deferred charges and accrued income490/1 | - | - | - | €1,410 | €466 | - | - | - |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €109,263 | €164,538 | €210,637 | €240,991 | €275,551 | €292,435 | €316,929 | ▲ 8.4% |
| Equity10/15 | €80,669 | €133,461 | €198,587 | €223,737 | €265,400 | €285,947 | €301,347 | ▲ 5.4% |
| Contributions10/11 | €18,600 | - | - | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Reserves13 | €62,060 | €114,760 | €179,860 | €204,960 | €246,560 | €267,060 | €282,430 | ▲ 5.8% |
| Non-distributable reserves130/1 | - | - | - | €1,860 | - | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €1,860 | - | - | - | - |
| Distributable reserves133 | - | - | - | €203,100 | €246,560 | €267,060 | €282,430 | ▲ 5.8% |
| Profit (loss) carried forward14 | €9 | €101 | €127 | €177 | €240 | €287 | €317 | ▲ 10.5% |
| Amounts payable17/49 | €28,594 | €31,077 | €12,050 | €17,254 | €10,151 | €6,488 | €15,582 | ▲ 140% |
| Amounts payable within one year42/48 | €28,594 | €30,903 | €11,876 | €16,702 | €9,977 | €6,488 | €15,382 | ▲ 137% |
| Trade debts44 | €4,172 | €4,877 | €3,034 | €3,531 | €2,107 | €2,316 | €2,210 | ▼ 4.6% |
| Suppliers440/4 | - | - | - | €3,531 | €2,107 | €2,316 | €2,210 | ▼ 4.6% |
| Taxes, remuneration and social security45 | - | - | - | €13,171 | €7,870 | €4,172 | €13,172 | ▲ 216% |
| Taxes450/3 | - | - | - | €13,171 | €7,870 | €4,172 | €13,172 | ▲ 216% |
| Accrued charges and deferred income492/3 | - | - | - | €552 | €174 | - | €200 | - |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €18,549 | €67,992 | €65,126 | €52,150 | €41,663 | €21,347 | €34,230 | ▲ 60.4% |
| + Depreciation and write-downs630 | €21,047 | €4,677 | €3,738 | €780 | €949 | €2,052 | €2,048 | ▼ 0.2% |
| Operating cash flow (approximation) | €39,596 | €72,669 | €68,864 | €52,930 | €42,612 | €23,399 | €36,278 | ▲ 55.0% |
| Investment in fixed assets (approximation) | - | -€11,214 | €0 | €5,512 | -€4,543 | €0 | €0 | - |
| Change in cash | - | €13,079 | €22,496 | -€4,446 | €27,987 | -€10,482 | €39,075 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 30 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 30-06-2025 | micro format | 31-10-2025 | 2025-00555840 |
| 30-06-2024 | micro format | 26-10-2024 | 2024-00515215 |
| 30-06-2023 | micro format | 30-10-2023 | 2023-00496867 |
| 30-06-2022 | micro format | 27-10-2022 | 2022-20473558 |
| 30-06-2021 | micro format | 18-10-2021 | 2021-72000402 |
| 30-06-2020 | micro format | 02-11-2020 | 2020-66300293 |
| 30-06-2019 | micro format | 25-10-2019 | 2019-71200600 |
| 30-06-2018 | micro format | 17-10-2018 | 2018-69400305 |
| 30-06-2017 | micro format | 29-11-2017 | 2017-70400540 |
| 30-06-2016 | abbreviated format | 02-11-2016 | 2016-66800500 |
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
Owners and capital
Owners
No owners or capital events in the accounts and acts we read.
History
Acts, filings and financial milestones
Show earlier events
About the unread acts
We know of 4 Belgian Official Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
Register details
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 20 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Check the withholding obligation If you pay this company for building or cleaning work, check before every payment whether you must withhold part of the invoice, with enterprise number 0454.946.331
Recognitions · licences · registrations
Legal Entity Identifier
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 |
|---|---|---|---|---|
| 73032F0762/00A000 | Flanders | 4,404 m² | 1 · 1,472 m² | 14.0 m |