LERNO.COM
ActiveSummary
LERNO.COM has been active since 2000 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €1.31M and a net result of €-26k. Equity remains stable across the filed fiscal years (±1.4% per year). Its solvency ranks better than 95% of 37953 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 0.3% (very low).
Checked score
Score 2024
Axes · tick = 2023
Profitability66▼-4
Solvency100=
Growth32▼-46
Track record100
Bankruptcy probability, 12 months
0.3%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €100k at 30 days acceptable
Liquidity ample (current ratio 42.14; short-term debt: 1% and cash: 8.5% of total assets), and 1% of the assets are financed with debt.
Credit check for your own amount and term
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 70
Relative position
BE, all sectors
reference
Activities of head offices; management consultancy activities (NACE 70)
about 69% 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
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 2024Solvency, return and age of the figures
Solvency
99%
Return on assets
-1.9%
Age of the figures
21 mo
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 23-06-2025, 38 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
38 d early
2023
30 d early
2022
17 d early
2021
18 d late
2020
26 d late
2019
3 d early
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2024, micro schema
Equity
€1.31M▼ 38.7%
2023 · €2.13M
Total assets
€1.32M▼ 38.4%
2023 · €2.15M
Net result
€-26k
2023 · €21k
Working capital
€522k▼ 59.1%
2023 · €1.27M
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result€37k€98k▲ 168%€71k▼ 28.1%€-2k€-54k▼ 3,189%
Net result€41k€79k▲ 93.5%€59k▼ 25.7%€21k▼ 64.1%€-26k
Equity€1.98M▲ 2.1%€2.06M▲ 4.0%€2.11M▲ 2.9%€2.13M▲ 1.0%€1.31M▼ 38.7%
Total assets€2.53M▼ 8.5%€2.36M▼ 6.7%€2.13M▼ 10.1%€2.15M▲ 1.0%€1.32M▼ 38.4%
Debt€559k▼ 33.0%€309k▼ 44.8%€12k▼ 96.0%€12k▼ 5.0%€13k▲ 13.5%
Working capital€1.43M▼ 7.7%€1.37M▼ 3.9%€1.24M▼ 9.4%€1.27M▲ 2.7%€522k▼ 59.1%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €54k in 2024 against €2k in 2023; the loss grows and 2024 has the lowest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €1.32M
Fixed assets
€788k ▼ 8.5%
Current assets
€535k ▼ 58.4%
Equity and liabilities €1.32M
Equity
€1.31M ▼ 38.7%
Debt
€13k ▲ 13.5%
Debt's share of the balance-sheet total rises from 0.5% to 1.0%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
€46k▼
2023 · €118k
Cash flow
€74k▼
2023 · €141k
Current ratio
42.14
Debt to equity
0.01▲
2023 · 0.01
ROE
-1.9%▼
2023 · 1.0%
ROA
-1.9%▼
2023 · 1.0%
Interest coverage
91.32▼
2023 · 188.16
Debt ≤ 1 year
€13k▲
2023 · €11k
Income taxes
€0▼
2023 · €3k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | €15k | - | €45k | €0 | ▼ 100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €114k | €103k | €105k | €119k | €99k | ▼ 16.8% |
| Other operating charges640/8 | - | €7k | €7k | €9k | €22k | ▲ 138% |
| Gross operating margin9900 | €158k | €209k | €183k | €127k | €67k | ▼ 46.9% |
| Operating profit (loss)9901 | €37k | €98k | €71k | €-2k | €-54k | ▼ 3,189% |
| Financial income75/76B | - | €10k | €11k | €26k | €29k | ▲ 9.2% |
| Recurring financial income75 | €10k | €10k | €11k | €26k | €29k | ▲ 9.2% |
| Financial charges65/66B | - | €2k | €2k | €626 | €501 | ▼ 20.0% |
| Recurring financial charges65 | €2k | €2k | €2k | €626 | €501 | ▼ 20.0% |
| Profit (loss) for the period before taxes9903 | €44k | €106k | €79k | €24k | €-26k | ▼ 207% |
| Income taxes67/77 | €4k | €27k | €21k | €3k | €0 | ▼ 100% |
| Profit (loss) for the period9904 | €41k | €79k | €59k | €21k | €-26k | ▼ 221% |
| Profit (loss) for the period to be appropriated9905 | €41k | €79k | €59k | €21k | €-26k | ▼ 221% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €2.53M | €2.36M | €2.13M | €2.15M | €1.32M | ▼ 38.4% |
| Fixed assets21/28 | €1.05M | €936k | €874k | €861k | €788k | ▼ 8.5% |
| Tangible fixed assets22/27 | €1.05M | €935k | €873k | €860k | €787k | ▼ 8.5% |
| Land and buildings22 | - | €868k | €810k | €724k | €651k | ▼ 10.1% |
| Plant, machinery and equipment23 | - | €3k | €2k | €2k | €727 | ▼ 52.9% |
| Furniture and vehicles24 | - | €6k | €3k | €77k | €58k | ▼ 23.9% |
| Other tangible fixed assets26 | - | €58k | €58k | €58k | €77k | ▲ 33.2% |
| Financial fixed assets28 | €545 | €545 | €545 | €545 | €500 | ▼ 8.3% |
| Current assets29/58 | €1.48M | €1.43M | €1.25M | €1.29M | €535k | ▼ 58.4% |
| Amounts receivable after more than one year29 | - | €500k | €500k | €500k | €250k | ▼ 50.0% |
| Other amounts receivable291 | - | €500k | €500k | €500k | €250k | ▼ 50.0% |
| Amounts receivable within one year40/41 | €63k | €25k | €49k | €34k | €41k | ▲ 18.1% |
| Trade receivables40 | - | - | €7k | €5k | €12k | ▲ 144% |
| Other amounts receivable41 | - | €25k | €42k | €29k | €28k | ▼ 3.3% |
| Current investments50/53 | - | - | €56k | €575k | €122k | ▼ 78.9% |
| Cash at bank and in hand54/58 | €917k | €890k | €636k | €160k | €112k | ▼ 29.8% |
| Deferred charges and accrued income490/1 | - | €13k | €12k | €16k | €10k | ▼ 37.8% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €2.53M | €2.36M | €2.13M | €2.15M | €1.32M | ▼ 38.4% |
| Equity10/15 | €1.98M | €2.06M | €2.11M | €2.13M | €1.31M | ▼ 38.7% |
| Contributions10/11 | - | €19k | €19k | €19k | €19k | = |
| Reserves13 | €2.01M | €2.09M | €2.10M | €2.12M | €1.29M | ▼ 39.0% |
| Non-distributable reserves130/1 | - | €2k | - | - | - | - |
| Reserves not available under the articles1311 | - | €2k | - | - | - | - |
| Distributable reserves133 | - | €2.09M | €2.10M | €2.12M | €1.29M | ▼ 39.0% |
| Profit (loss) carried forward14 | €-53k | €-53k | - | - | €0 | - |
| Amounts payable17/49 | €559k | €309k | €12k | €12k | €13k | ▲ 13.5% |
| Amounts payable within one year42/48 | €57k | €58k | €12k | €11k | €13k | ▲ 14.0% |
| Trade debts44 | €3k | €3k | €6k | €6k | €10k | ▲ 70.9% |
| Suppliers440/4 | - | €3k | €6k | €6k | €10k | ▲ 70.9% |
| Taxes, remuneration and social security45 | - | €645 | €361 | €88 | €99 | ▲ 12.3% |
| Taxes450/3 | - | €645 | €361 | €88 | €99 | ▲ 12.3% |
| Other amounts payable47/48 | - | €54k | €6k | €5k | €3k | ▼ 43.9% |
| Accrued charges and deferred income492/3 | - | €250k | €400 | €450 | €450 | = |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €41k | €79k | €59k | €21k | €-26k | ▼ 221% |
| + Depreciation and write-downs630 | €114k | €103k | €105k | €119k | €99k | ▼ 16.8% |
| Operating cash flow (approximation) | €155k | €182k | €164k | €141k | €74k | ▼ 47.5% |
| Investment in fixed assets (approximation) | - | €13k | €-43k | €-106k | €-27k | ▲ 75.0% |
| Change in cash | - | €-27k | €-254k | €-476k | €-48k | ▲ 90.0% |
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
2025
23-06
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
01-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
14-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Liquidity quadruplescurrent ratio 106.24
Current ratio from 24.55 to 106.24; short-term debt falls from €58k to €12k.
18-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 18 days late
2021
31-12
Financial
Highest result since 2018net €79k ▲93.5%
Operating result €98k, net result €79k, both a record.
31-12
Financial
Equity above €2MEq €2.06M ▲4%
2 profitable years in a row build equity to €2.06M.
26-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 26 days late
2020
31-12
Financial
Back to profitnet €41k
Net result €41k after one loss-making year.
28-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
31-12
Financial
Weakest financial yearnet €-54k
Net result drops to €-54k, the lowest in the series; recovery starts the following year.
24-06
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
Show earlier events
2018
25-06
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
21-06
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
2016
15-04
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts
We know of 3 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
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, Elsene · 1 establishment unit since 2000
Ground area
1,625 m²
Building footprint
1,286 m²
Volume, LiDAR
34,999 m³
Parcel 21807G0001/00L000, Brussels · tallest building 33.9 m, ±9 floors. Linked by address, not a title deed.
376
companies at this address
See who is registered here
1 establishment unit
Louizalaan 54, 1050 Elsene
since 20002.097.570.164
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21807G0001/00L000 | Brussels | 1,625 m² | 1 · 1,286 m² | 33.9 m · 9 fl. |
Linked by address, not proof of ownership
Good to know
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 to 2024 · 2 entries · 8,125 EUR awarded · 6,094 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2024 | 1 | 0 EUR | 6,094 EUR |
| 2022 | 1 | 8,125 EUR | 0 EUR |
Schemes
Bebossing/herbebossing/inkomenssteun
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Of 82,632 companies in sector 70200 we hold annual accounts for 52,575. 24,875 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
Founded25-08-2000
Fiscal year end31-12
Activities, NACEBEL 2025
70200Business and other management consultancy
Scores and ratios are computed by Checked and are not a credit decision.