LERUS CENTERS
InactiveInactive; last annual accounts for fiscal year 2023.
Signals
Two signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Two or more financial years not filed
Since the financial year that closed on 31-12-2024, 2 financial years are missing at the National Bank. A company this far behind goes bankrupt within the year nineteen times as often as a punctual filer.
NBB · 10 filingsPosition against the passed deadline
31-12-2024 close31-07-2025 deadline29-09-2026 today
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2023 was due by 31-07-2024 and was filed on 04-06-2024, 57 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
57 d early
2022
54 d early
2021
54 d early
2020
58 d late
2019
21 d early
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 5 accounts on average 26 days before the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (1)
Go further with this company
Who ran this company, and where was it based, on a date before the end?Company as of a date Which other companies belong to the same group?GPFI · 20 companies
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2023, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€185,031▲ 7.3%
2022 · €172,495
Working capital
€1.2m▲ 17.8%
2022 · €1.0m
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
Line20192020202120222023
Operating result€205,379▲ 20.7%€71,591▼ 65.1%€85,688▲ 19.7%€175,400▲ 105%€247,122▲ 40.9%
Net result€205,255▲ 20.8%€70,569▼ 65.6%€84,470▲ 19.7%€172,495▲ 104%€185,031▲ 7.3%
Equity€904,345▲ 29.4%€974,914▲ 7.8%€1.1m▲ 8.7%€1.2m▲ 16.3%€1.4m▲ 15.0%
Total assets€906,057▲ 25.9%€976,191▲ 7.7%€1.1m▲ 8.7%€1.2m▲ 16.4%€1.4m▲ 14.9%
Debt€1,711▼ 91.7%€1,277▼ 25.4%€2,131▲ 66.9%€4,048▲ 90.0%€3,265▼ 19.3%
Working capital€714,561▲ 40.1%€785,130▲ 9.9%€869,600▲ 10.8%€1.0m▲ 19.8%€1.2m▲ 17.8%
Result per fiscal year
Operating resultNet result
After the dip in 2020 the operating result has climbed three years in a row; 2023 is 41% above 2022 and is the highest result in the available series.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €1.4m
Fixed assets
€189,784 =
Current assets
€1.2m ▲ 17.6%
Equity and liabilities €1.4m
Equity
€1.4m ▲ 15.0%
Debt
€3,265 ▼ 19.3%
Debt's share of the balance-sheet total falls from 0.3% to 0.2%. Equity is higher and debt is lower.
Key figures and ratios
Debt to equity
0.00▼
2022 · 0.00
ROE
13.1%▼
2022 · 14.0%
ROA
13.0%▼
2022 · 14.0%
Debt ≤ 1 year
€3,265▼
2022 · €4,048
Income taxes
€61,760▲
2022 · €2,032
A ratio outside any meaningful range has been withheld (balance sheet total €1.4m, equity €1.4m).
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Other operating charges640/8 | - | - | €2,724 | €209 | €459 | ▲ 120% |
| Gross operating margin9900 | €209,128 | €74,991 | €88,413 | €175,609 | €247,581 | ▲ 41.0% |
| Operating profit (loss)9901 | €205,379 | €71,591 | €85,688 | €175,400 | €247,122 | ▲ 40.9% |
| Recurring financial income75 | €280 | - | - | - | - | - |
| Financial charges65/66B | - | - | €1,218 | €872 | €331 | ▼ 62.0% |
| Recurring financial charges65 | €404 | €1,022 | €1,218 | €872 | €331 | ▼ 62.0% |
| Profit (loss) for the period before taxes9903 | €205,255 | €70,569 | €84,470 | €174,527 | €246,791 | ▲ 41.4% |
| Income taxes67/77 | - | - | - | €2,032 | €61,760 | ▲ 2,939% |
| Profit (loss) for the period9904 | €205,255 | €70,569 | €84,470 | €172,495 | €185,031 | ▲ 7.3% |
| Profit (loss) for the period to be appropriated9905 | €205,255 | €70,569 | €84,470 | €172,495 | €185,031 | ▲ 7.3% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €906,057 | €976,191 | €1.1m | €1.2m | €1.4m | ▲ 14.9% |
| Fixed assets21/28 | €189,784 | €189,784 | €189,784 | €189,784 | €189,784 | = |
| Financial fixed assets28 | €189,784 | €189,784 | €189,784 | €189,784 | €189,784 | = |
| Current assets29/58 | €716,273 | €786,407 | €871,731 | €1.0m | €1.2m | ▲ 17.6% |
| Amounts receivable within one year40/41 | €17,520 | - | €19,257 | €22,192 | €26,387 | ▲ 18.9% |
| Trade receivables40 | - | - | €19,257 | €22,192 | €13,147 | ▼ 40.8% |
| Other amounts receivable41 | - | - | - | - | €13,240 | - |
| Cash at bank and in hand54/58 | €698,618 | €786,407 | €852,178 | €1.0m | €1.2m | ▲ 17.6% |
| Deferred charges and accrued income490/1 | - | - | €295 | €308 | €315 | ▲ 2.3% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €906,057 | €976,191 | €1.1m | €1.2m | €1.4m | ▲ 14.9% |
| Equity10/15 | €904,345 | €974,914 | €1.1m | €1.2m | €1.4m | ▲ 15.0% |
| Contributions10/11 | €1.3m | €1.3m | €1.3m | €1.3m | €1.3m | = |
| Capital10 | - | - | €1.3m | €1.3m | €1.3m | = |
| Issued capital100 | - | - | €1.3m | €1.3m | €1.3m | = |
| Reserves13 | - | - | - | - | €6,000 | - |
| Non-distributable reserves130/1 | - | - | - | - | €6,000 | - |
| Legal reserve130 | - | - | - | - | €6,000 | - |
| Profit (loss) carried forward14 | -€395,671 | -€325,103 | -€240,632 | -€68,137 | €110,894 | ▲ 263% |
| Amounts payable17/49 | €1,711 | €1,277 | €2,131 | €4,048 | €3,265 | ▼ 19.3% |
| Amounts payable within one year42/48 | €1,711 | €1,277 | €2,131 | €4,048 | €3,265 | ▼ 19.3% |
| Trade debts44 | €1,711 | €1,277 | €2,131 | €2,016 | €1,233 | ▼ 38.8% |
| Suppliers440/4 | - | - | €2,131 | €2,016 | €1,233 | ▼ 38.8% |
| Taxes, remuneration and social security45 | - | - | - | €2,032 | €2,032 | = |
| Taxes450/3 | - | - | - | €2,032 | €2,032 | = |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €205,255 | €70,569 | €84,470 | €172,495 | €185,031 | ▲ 7.3% |
| Operating cash flow (approximation) | €205,255 | €70,569 | €84,470 | €172,495 | €185,031 | ▲ 7.3% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €0 | - |
| Change in cash | - | €87,789 | €65,772 | €171,465 | €180,046 | ▲ 5.0% |
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
2024
04-06
NBB filing
Annual accounts filed
fiscal year 2023 · full schema
2023
07-06
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
07-06
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
31-12
Financial
Equity above €1mEq €1.1m ▲8.7%
4 profitable years in a row build equity to €1.1m.
27-09
NBB filing
Annual accounts filed
fiscal year 2020 · full schema · 58 days late
2020
31-12
Financial
Weakest financial yearnet €70,569 ▼65.6%
Net result drops to €70,569, the lowest in the series.
10-07
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2019
31-12
Financial
Highest result since 2018net €205,255 ▲20.8%
Net result €205,255, the highest in the series.
31-12
Financial
Liquidity times 16current ratio 418.54
Current ratio from 26.53 to 418.54; short-term debt falls from €19,973 to €1,711.
06-09
NBB filing
Annual accounts filed
fiscal year 2018 · full schema · 37 days late
2018
14-06
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
07-06
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
2016
27-09
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 58 days late
2015
27-08
NBB filing
Annual accounts filed
fiscal year 2014 · full schema · 27 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 9 acts read
About the unread acts
We know of 9 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
Have them read with priority
Sign in to place this company at the front of the reading queue.
Structure & network
Part of the group
GPFI
20 companies
Group, risk and exposure
Owners and holdings
2 ownersChain of control
- GPFI
- SPIELOTHEK
- LERUS CENTERS
Highest known parent: GPFI. The sources do not say who stands above it.
Owners 2
- SPIELOTHEKparentSourceaccounts SPIELOTHEK 2024100%
-
10%
Holdings 0
No holding stated in the accounts, acts or LEI register we read.
According to the annual accounts of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.