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LEWEMA

Dissolution or liquidation
Private limited company (pre-2019)founded 1977Rue Marcel Lecomte(WP) 135, 5100 Namur, BelgiumKBO/BCE: BE 0416.979.541
Summary

The KBO register records for LEWEMA the legal situation: dissolution or liquidation; this is today's state according to the register itself, which carries no start date. The 2020 annual accounts show negative equity (-€363,708) and a net result of -€27,544.

LEWEMADissolution or liquidation

Signals

Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Register: dissolution or liquidation
The KBO register records the legal situation: dissolution or liquidation. This is today's state according to the register itself; the register carries no start date.
KBO · legal situation
neutral · Filed after the deadline
The financial year that closed on 31-12-2020 was due by 31-07-2021 and was filed on 30-08-2021, 30 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filings
Deviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
not filed
2021
not filed
2020
30 d late
2019
122 d late
← before the deadline after the deadline →
tick = median of all Belgian filingsring = median in the sector

This company filed its last 2 accounts on average 76 days after the deadline; the sector median for financial year 2024 is on the deadline day, and 47% of the sector filed late.

raises risk · Administrative warnings in the KBO publications
3 publications by the FPS Economy about this company, such as a strike-off for address, accounts or UBO, or their withdrawal.
KBO publications
Publications
Late accounts filingStrikeout withdrawalStrikeout initial

History

On 28 March 1977, LEWEMA was incorporated.1 Total assets went from €184,546 in 2018 to €173,428 in 2020 and headcount from 2 to 2 full-time equivalents.2

  1. 1Crossroads Bank for Enterprises
  2. 2National Bank, annual accounts 2018 and 2020

Go further with this company

Investigating this company? Keep it with today's facts in a case file.

Financials · fiscal year 2020, micro schema

Equity
-€363,708▼ 8.2%
2019 · -€336,163
Total assets
€173,428▲ 49.2%
2019 · €116,202
Net result
-€27,544▲ 68.8%
2019 · -€88,368
Working capital
€31,269▼ 24.1%
2019 · €41,208
Trend over the years
In euros
In per cent
Ratio
In full-time equivalents (FTE)
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
Ratio
No line ticked in this group.
In full-time equivalents (FTE)
No line ticked in this group.

Untick a line to hide it. Point at a year (or use the arrow keys on the chart) for the exact figures; the table below gives them all.Sector: the middle half (P25 to P75) of NACE 47, Retail trade, each year against the same schema; no band under 30 filings. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA), Staff (FTE).

Every figure with its change against the fiscal year before
favourable unfavourable
Line201820192020
Operating result-€212,101--€73,775▲ 65.2%-€21,949▲ 70.2%
Net result-€387,744--€88,368▲ 77.2%-€27,544below the sector's middle half▲ 68.8%
Equity-€247,796--€336,163▼ 35.7%-€363,708below the sector's middle half▼ 8.2%
Total assets€184,546-€116,202▼ 37.0%€173,428within the sector's middle half▲ 49.2%
Debt€432,341-€452,366▲ 4.6%€537,136▲ 18.7%
Working capital-€269,742-€41,208€31,269within the sector's middle half▼ 24.1%
Solvency-134.3%--289.3%▼ 155.0pp-209.7%below the sector's middle half▲ 79.6pp
Current ratio0.34-1.92▲ 1.571.25within the sector's middle half▼ 0.67
Return on assets (ROA)-210.1%--76.0%▲ 134.1pp-15.9%below the sector's middle half▲ 60.2pp
Staff (FTE)2-2=2within the sector's middle half=
above within below the middle half (P25 to P75) of NACE 47, Retail trade, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
-€400,000-€300,000-€200,000-€100,000€0Operating result 2018: -€212,101-€212,101Net result 2018: -€387,744-€387,744Operating result 2019: -€73,775-€73,775Net result 2019: -€88,368-€88,368Operating result 2020: -€21,949-€21,949Net result 2020: -€27,544-€27,544201820192020-€400,000-€300,000-€200,000-€100,000€0Operating result 2018: -€212,101Net result 2018: -€387,744-€388,000Operating result 2019: -€73,775Net result 2019: -€88,368-€88,400Operating result 2020: -€21,949-€21,900Net result 2020: -€27,544-€27,500201820192020
The operating result stays negative: a loss of €21,949 in 2020 against €73,775 in 2019; the loss shrinks.
Balance-sheet composition
2020 in colour, 2019 as the grey bar beneath
Assets €173,428
Fixed assets €15,429 ▼ 48.8%
Current assets €157,999 ▲ 83.6%
Equity and liabilities
Equity-€363,708
Debt€537,136
Equity is negative: debt (€537,136) exceeds the balance-sheet total (€173,428).
Key figures and ratios
2020 value · change against 2019
EBITDA
-€7,229▲
2019 · -€59,018
Cash flow
-€12,825▲
2019 · -€73,611
Quick ratio
0.81▼
2019 · 1.50
Debt ≤ 1 year
€126,729▲
2019 · €44,845
Debt > 1 year
€408,138▲
2019 · €406,070
No debt to equity: equity is negative, so debt divided by equity means nothing.
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2020 against 2019 · 26 lines
Balance sheet Code20192020
Assets
Total assets20/58€116,202€173,428▲
Fixed assets21/28€30,149€15,429▼
Tangible fixed assets22/27€30,012€15,292▼
Financial fixed assets28€137€137=
Current assets29/58€86,053€157,999▲
Stocks and contracts in progress3€18,759€54,924▲
Amounts receivable within one year40/41€62,845€87,583▲
Current investments50/53€9€9=
Cash at bank and in hand54/58€3,340€15,273▲
Equity and liabilities
Total equity and liabilities10/49€116,202€173,428▲
Equity10/15-€336,163-€363,708▼
Contributions10/11€18,592-
Reserves13€1,859€1,859=
Profit (loss) carried forward14-€356,615-€384,159▼
Amounts payable17/49€452,366€537,136▲
Amounts payable after more than one year17€406,070€408,138▲
Amounts payable within one year42/48€44,845€126,729▲
Trade debts44€12,197€19,877▲
Income statement Code20192020
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€14,757€14,720▼
Gross operating margin9900€57,563€50,660▼
Operating profit (loss)9901-€73,775-€21,949▲
Recurring financial income75€104€302▲
Recurring financial charges65€7,129€1,528▼
Profit (loss) for the period before taxes9903-€88,368-€27,544▲
Profit (loss) for the period9904-€88,368-€27,544▲
Profit (loss) for the period to be appropriated9905-€88,368-€27,544▲
Line201820192020Change
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€15,069€14,757€14,720▼ 0.3%
Gross operating margin9900€78,118€57,563€50,660▼ 12.0%
Operating profit (loss)9901-€212,101-€73,775-€21,949▲ 70.2%
Recurring financial income75€6€104€302▲ 190%
Recurring financial charges65€10,716€7,129€1,528▼ 78.6%
Profit (loss) for the period before taxes9903-€387,744-€88,368-€27,544▲ 68.8%
Profit (loss) for the period9904-€387,744-€88,368-€27,544▲ 68.8%
Profit (loss) for the period to be appropriated9905-€387,744-€88,368-€27,544▲ 68.8%
Line201820192020Change
Assets
Total assets20/58€184,546€116,202€173,428▲ 49.2%
Fixed assets21/28€42,870€30,149€15,429▼ 48.8%
Tangible fixed assets22/27€42,733€30,012€15,292▼ 49.0%
Financial fixed assets28€137€137€137=
Current assets29/58€141,676€86,053€157,999▲ 83.6%
Stocks and contracts in progress3€28,459€18,759€54,924▲ 193%
Amounts receivable within one year40/41€86,378€62,845€87,583▲ 39.4%
Current investments50/53€9€9€9=
Cash at bank and in hand54/58€23,785€3,340€15,273▲ 357%
Equity and liabilities
Total equity and liabilities10/49€184,546€116,202€173,428▲ 49.2%
Equity10/15-€247,796-€336,163-€363,708▼ 8.2%
Contributions10/11€18,592€18,592--
Reserves13€1,859€1,859€1,859=
Profit (loss) carried forward14-€268,247-€356,615-€384,159▼ 7.7%
Amounts payable17/49€432,341€452,366€537,136▲ 18.7%
Amounts payable after more than one year17€20,910€406,070€408,138▲ 0.5%
Amounts payable within one year42/48€411,418€44,845€126,729▲ 183%
Trade debts44€24,435€12,197€19,877▲ 63.0%
Line201820192020Change
Profit (loss) for the period9904-€387,744-€88,368-€27,544▲ 68.8%
+ Depreciation and write-downs630€15,069€14,757€14,720▼ 0.3%
Operating cash flow (approximation)-€372,675-€73,611-€12,825▲ 82.6%
Investment in fixed assets (approximation)--€2,036€0▲ 100%
Change in cash--€20,445€11,933▲ 158%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Timeline · acts, filings and financial milestones

2025
08-09
KBO administration Late accounts filing
12-03
Bankruptcy Judicial dissolution, liquidator appointed
Tribunal de l’entreprise de Liège, division Namur · liquidator: Rase Baudhuin · event 06-03-2025
2021
30-08
NBB filing Annual accounts filed
fiscal year 2020 · micro schema · 30 days late
2020
30-11
NBB filing Annual accounts filed
fiscal year 2019 · micro schema · 122 days late
13-01
KBO administration Strikeout withdrawal
event 16-12-2019
2019
31-12
Financial Liquidity times 6current ratio 1.92
Current ratio from 0.34 to 1.92; short-term debt falls from €411,418 to €44,845.
16-12
NBB filing Annual accounts filed
fiscal year 2018 · micro schema · 138 days late
09-12
NBB filing Annual accounts filed
fiscal year 2017 · micro schema · 496 days late
09-12
NBB filing Annual accounts filed
fiscal year 2016 · micro schema · 861 days late
09-12
NBB filing Annual accounts filed
fiscal year 2015 · full schema · 1226 days late
20-11
KBO administration Strikeout initial
event 04-11-2019
2015
30-09
NBB filing Annual accounts filed
fiscal year 2014 · full schema · 61 days late
Show earlier events
2014
30-09
NBB filing Annual accounts filed
fiscal year 2013 · full schema · 61 days late
2013
27-09
NBB filing Annual accounts filed
fiscal year 2012 · full schema · 58 days late
2012
30-11
NBB filing Annual accounts filed
fiscal year 2011 · full schema · 122 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.

Directors · office · real estate

Directors
No directors read from the Gazette yet. See the function holders in the CBE →
Location & real-estate footprint
Registered office, Namur · 1 establishment unit since 1977
seat establishment The establishment unit on the map
Ground area
720 m²
Building footprint
98 m²
Volume, LiDAR
697 m³
Parcel 92135A0260/00K000, Wallonia · tallest building 8.9 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
AMENAGEMENTS EXTERIEURS LEWEMA
Rue Marcel Lecomte(WP) 135, 5100 NamurManufacture of machinery and equipment not elsewhere classified
since 1977unit no. 2.013.195.606
1 parcel
Wallonia 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
92135A0260/00K000 Wallonia 720 m² 1 · 98 m² 8.9 m · 2 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.

Similar companies · same sector, comparable size

Of 1,719 companies in this sector we hold annual accounts for 1,288. 676 are within a factor 10 of this headcount. The 5 above are the closest to it. See the whole sector

Company details

Identification
Legal formPrivate limited company (pre-2019)
Founded28-03-1977
Fiscal year end31-12
Activities, NACEBEL 2025
47521Retail sale of hardware, building materials, paint and glass (general range)
Contact
E-mail info@lewema.be
Phone 081/46.18.43
Fax 081/46.23.00
E-invoicing
Reachable via Peppol
Peppol ID 0208:0416979541
Also 9925:BE0416979541
Registered 02-01-2026

The company is no longer active; its Peppol card can remain until its access point withdraws it.

Register as of 1 October 2026 · Peppol Directory

Scores and ratios are computed by Checked and are not a credit decision.