LIBRA - AUDIT & ASSURANCE
ActiveSummary
LIBRA - AUDIT & ASSURANCE has been active since 2006 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €125k and a net result of €158k. The figures fluctuate too strongly year-on-year for a reliable trend projection. Its solvency ranks better than 24% of 3307 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability92▲+10
Solvency40▲+8
Growth32=
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €8k at 30 days acceptable
Liquidity tight (current ratio 1.24 against 1.08 in 2024; short-term debt: 67.3% and cash: 0.2% of total assets), and 85.1% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Seven 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 69
Relative position
BE, all sectors
reference
Legal and accounting activities (NACE 69)
about 77% 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
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
14.9%
Return on assets
18.8%
Age of the figures
9 mo
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 24% of 3307 sector peers (2025).
NBB · sector comparisonPosition among 3307 sector peers
Solvency
better than 24%
← weakest
strongest →
lowers risk · Growing equity
Reported equity is higher than in 2023 and did not fall compared with 2024. These amounts do not establish the cause of the change.
NBB · annual accounts 2025Equity per financial year
1819202122232425
2018 to 2025 · latest year €125k
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 30-07-2026, 1 day ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
1 d early
2024
8 d late
2023
9 d late
2022
31 d late
2021
31 d late
2020
31 d late
2019
94 d late
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
25-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, abbreviated schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€158k▲ 45.8%
2024 · €108k
2018: €165k
2019: €138k▼ -16.5% vs 2018
2020: €180k▲ +31.0% vs 2019
2021: €197k▲ +9.0% vs 2020
2022: €266k▲ +35.4% vs 2021highest in 8 years
2023: €150k▼ -43.5% vs 2022
2024: €108k▼ -28.2% vs 2023lowest in 8 years
2025: €158k▲ +45.8% vs 2024
2018 → 2025
Working capital
€135k▲ 130%
2024 · €59k
2018: €337k
2019: €473k▲ +40.4% vs 2018
2020: €552k▲ +16.6% vs 2019highest in 8 years
2021: €151k▼ -72.7% vs 2020
2022: €241k▲ +59.6% vs 2021
2023: €87k▼ -63.9% vs 2022
2024: €59k▼ -32.4% vs 2023lowest in 8 years
2025: €135k▲ +130% vs 2024
2018 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€130k-€203k▲ 57.0%€78k▼ 61.8%€76k▼ 2.5%€125k▲ 65.0%
2021: €130k
2022: €203k▲ +57.0% vs 2021highest in 5 years
2023: €78k▼ -61.8% vs 2022
2024: €76k▼ -2.5% vs 2023lowest in 5 years
2025: €125k▲ +65.0% vs 2024
Operating result€251k-€358k▲ 42.6%€220k▼ 38.6%€171k▼ 21.9%€254k▲ 48.1%
2021: €251k
2022: €358k▲ +42.6% vs 2021highest in 5 years
2023: €220k▼ -38.6% vs 2022
2024: €171k▼ -21.9% vs 2023lowest in 5 years
2025: €254k▲ +48.1% vs 2024
Net result€197k-€266k▲ 35.4%€150k▼ 43.5%€108k▼ 28.2%€158k▲ 45.8%
2021: €197k
2022: €266k▲ +35.4% vs 2021highest in 5 years
2023: €150k▼ -43.5% vs 2022
2024: €108k▼ -28.2% vs 2023lowest in 5 years
2025: €158k▲ +45.8% vs 2024
Result per fiscal year
Operating resultNet result
The operating result recovers in 2025; 2025 is 48% above 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €826k
Fixed assets
€127k ▼ 41.0%
Current assets
€699k ▼ 10.6%
Equity and liabilities €838k
Equity
€125k ▲ 65.0%
Debt
€713k ▼ 23.8%
Debt's share of the balance-sheet total falls from 92.5% to 85.1%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€332k▲
2024 · €230k
Cash flow
€235k▲
2024 · €167k
Current ratio
1.24▲
2024 · 1.08
Debt to equity
5.70▼
2024 · 12.36
ROE
126.0%▼
2024 · 142.6%
ROA
18.8%▲
2024 · 10.7%
Interest coverage
25.12▲
2024 · 17.55
Debt ≤ 1 year
€564k▼
2024 · €723k
Debt > 1 year
€149k▼
2024 · €213k
Income taxes
€83k▲
2024 · €51k
Staff costs
€464k▲
2024 · €372k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 58 lines
Balance sheet
Code20242025
Assets
Total assets20/58€1.01M€838k▼
Formation expenses20€15k€12k▼
Fixed assets21/28€216k€127k▼
Intangible fixed assets21€77k€38k▼
Tangible fixed assets22/27€139k€89k▼
Furniture and vehicles24€139k€89k▼
Financial fixed assets28€82€0▼
Current assets29/58€782k€699k▼
Amounts receivable within one year40/41€616k€663k▲
Trade receivables40€441k€527k▲
Other amounts receivable41€176k€135k▼
Cash at bank and in hand54/58€156k€1k▼
Deferred charges and accrued income490/1€10k€35k▲
Equity and liabilities
Total equity and liabilities10/49€1.01M€838k▼
Equity10/15€76k€125k▲
Contributions10/11€19k€19k=
Reserves13€2k€105k▲
Non-distributable reserves130/1€2k€0▼
Reserves not available under the articles1311€2k€0▼
Distributable reserves133-€105k
Profit (loss) carried forward14€55k€1k▼
Amounts payable17/49€936k€713k▼
Amounts payable after more than one year17€213k€149k▼
Financial debts170/4€213k€149k▼
Amounts payable within one year42/48€723k€564k▼
Current portion of amounts payable after more than one year42€63k€65k▲
Financial debts43€28k€47k▲
Credit institutions430/8€28k€47k▲
Trade debts44€431k€241k▼
Suppliers440/4€431k€241k▼
Taxes, remuneration and social security45€91k€103k▲
Taxes450/3€50k€53k▲
Remuneration and social security454/9€41k€50k▲
Other amounts payable47/48€110k€108k▼
Income statement
Code20242025
Non-recurring operating income76A€550€0▼
Remuneration, social security and pensions62€372k€464k▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€59k€78k▲
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€2k-
Other operating charges640/8€8k€5k▼
Non-recurring operating charges66A€1k€21k▲
Gross operating margin9900€613k€822k▲
Operating profit (loss)9901€171k€254k▲
Financial income75/76B€468€0▼
Recurring financial income75€468€0▼
Non-recurring financial income76B-€0
Financial charges65/66B€13k€13k▲
Recurring financial charges65€13k€13k▲
Profit (loss) for the period before taxes9903€159k€241k▲
Income taxes67/77€51k€83k▲
Profit (loss) for the period9904€108k€158k▲
Profit (loss) for the period to be appropriated9905€108k€158k▲
Appropriation of the result
Profit (loss) to be appropriated9906€165k€213k▲
Profit (loss) brought forward from the previous period14P€57k€55k▼
Transfer to equity691/2-€103k
To other reserves6921-€103k
Profit to be distributed694/7€110k€108k▼
Return on contributions (dividend)694€110k€108k▼
Social balance
Average headcount (FTE)90876.37.4▲
The notes to these accounts (24 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €550 | €0 | ▼ 100% |
| Remuneration, social security and pensions62 | €120k | €224k | €177k | €372k | €464k | ▲ 24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €11k | €40k | €54k | €59k | €78k | ▲ 32.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | €29k | €11k | €2k | - | - |
| Other operating charges640/8 | €362 | €17k | €7k | €8k | €5k | ▼ 37.7% |
| Non-recurring operating charges66A | - | - | - | €1k | €21k | ▲ 1,479% |
| Gross operating margin9900 | €383k | €667k | €469k | €613k | €822k | ▲ 34.1% |
| Operating profit (loss)9901 | €251k | €358k | €220k | €171k | €254k | ▲ 48.1% |
| Financial income75/76B | €111 | €0 | €0 | €468 | €0 | ▼ 100% |
| Recurring financial income75 | €111 | €0 | €0 | €468 | €0 | ▼ 100% |
| Non-recurring financial income76B | - | - | - | - | €0 | - |
| Financial charges65/66B | €979 | €6k | €9k | €13k | €13k | ▲ 0.7% |
| Recurring financial charges65 | €979 | €6k | €9k | €13k | €13k | ▲ 0.7% |
| Profit (loss) for the period before taxes9903 | €250k | €352k | €211k | €159k | €241k | ▲ 51.5% |
| Transfer from deferred taxes780 | - | €36k | €0 | - | - | - |
| Income taxes67/77 | €53k | €122k | €60k | €51k | €83k | ▲ 63.8% |
| Profit (loss) for the period9904 | €197k | €266k | €150k | €108k | €158k | ▲ 45.8% |
| Transfer from tax-exempt reserves789 | - | €108k | €0 | - | - | - |
| Profit (loss) for the period to be appropriated9905 | €197k | €374k | €150k | €108k | €158k | ▲ 45.8% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €846k | €871k | €798k | €1.01M | €838k | ▼ 17.2% |
| Formation expenses20 | - | - | - | €15k | €12k | ▼ 21.2% |
| Fixed assets21/28 | €15k | €126k | €124k | €216k | €127k | ▼ 41.0% |
| Intangible fixed assets21 | €6k | €113k | €115k | €77k | €38k | ▼ 50.0% |
| Tangible fixed assets22/27 | €9k | €12k | €9k | €139k | €89k | ▼ 36.0% |
| Furniture and vehicles24 | €9k | €12k | €9k | €139k | €89k | ▼ 36.0% |
| Financial fixed assets28 | €82 | €82 | €82 | €82 | €0 | ▼ 100% |
| Current assets29/58 | €831k | €746k | €675k | €782k | €699k | ▼ 10.6% |
| Amounts receivable within one year40/41 | €781k | €420k | €445k | €616k | €663k | ▲ 7.5% |
| Trade receivables40 | €349k | €410k | €347k | €441k | €527k | ▲ 19.7% |
| Other amounts receivable41 | €433k | €10k | €98k | €176k | €135k | ▼ 22.9% |
| Cash at bank and in hand54/58 | €49k | €319k | €225k | €156k | €1k | ▼ 99.1% |
| Deferred charges and accrued income490/1 | €1k | €7k | €5k | €10k | €35k | ▲ 260% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €846k | €871k | €798k | €1.01M | €838k | ▼ 17.2% |
| Equity10/15 | €130k | €203k | €78k | €76k | €125k | ▲ 65.0% |
| Contributions10/11 | €19k | €19k | €19k | €19k | €19k | = |
| Reserves13 | €110k | €2k | €2k | €2k | €105k | ▲ 5,545% |
| Non-distributable reserves130/1 | €2k | €2k | €2k | €2k | €0 | ▼ 100% |
| Reserves not available under the articles1311 | €2k | €2k | €2k | €2k | €0 | ▼ 100% |
| Tax-exempt reserves132 | €108k | €0 | - | - | - | - |
| Distributable reserves133 | - | - | - | - | €105k | - |
| Profit (loss) carried forward14 | €830 | €183k | €57k | €55k | €1k | ▼ 97.5% |
| Provisions and deferred taxes16 | €36k | €0 | - | - | - | - |
| Deferred taxes168 | €36k | €0 | - | - | - | - |
| Amounts payable17/49 | €681k | €668k | €721k | €936k | €713k | ▼ 23.8% |
| Amounts payable after more than one year17 | - | €163k | €133k | €213k | €149k | ▼ 30.3% |
| Financial debts170/4 | - | €163k | €133k | €213k | €149k | ▼ 30.3% |
| Amounts payable within one year42/48 | €681k | €505k | €588k | €723k | €564k | ▼ 22.0% |
| Current portion of amounts payable after more than one year42 | - | €30k | €30k | €63k | €65k | ▲ 2.5% |
| Financial debts43 | - | - | - | €28k | €47k | ▲ 70.1% |
| Credit institutions430/8 | - | - | - | €28k | €47k | ▲ 70.1% |
| Trade debts44 | €102k | €263k | €297k | €431k | €241k | ▼ 44.1% |
| Suppliers440/4 | €102k | €263k | €297k | €431k | €241k | ▼ 44.1% |
| Taxes, remuneration and social security45 | €119k | €212k | €132k | €91k | €103k | ▲ 13.5% |
| Taxes450/3 | €105k | €188k | €105k | €50k | €53k | ▲ 6.1% |
| Remuneration and social security454/9 | €13k | €25k | €27k | €41k | €50k | ▲ 22.3% |
| Other amounts payable47/48 | €460k | €151 | €128k | €110k | €108k | ▼ 1.6% |
| Accrued charges and deferred income492/3 | - | €45 | €84 | - | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €197k | €266k | €150k | €108k | €158k | ▲ 45.8% |
| + Depreciation and write-downs630 | €11k | €40k | €54k | €59k | €78k | ▲ 32.9% |
| Operating cash flow (approximation) | €208k | €306k | €205k | €167k | €235k | ▲ 41.3% |
| Investment in fixed assets (approximation) | - | €-151k | €-52k | €-150k | €10k | ▲ 107% |
| Change in cash | - | €270k | €-94k | €-69k | €-154k | ▼ 123% |
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
Next filing, fiscal year 2026, expected by
2026
15-09
State Gazette act
General meeting · Director resignation
Director reappointment · Director appointment
30-07
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
23-03
State Gazette act
General meeting · Director resignation
Auditor resignation · Auditor appointment
23-03
State Gazette act
General meeting · Director resignation
Auditor appointment · Director appointment
2025
31-12
Financial
Equity above €100kEq €125k ▲65%
8 profitable years in a row build equity to €125k.
04-09
State Gazette act
General meeting · Director reappointment
Director appointment · Board composition
08-08
NBB filing
Annual accounts filed
fiscal year 2024 · full schema · 8 days late
2024
31-12
Financial
Weakest financial yearnet €108k ▼28.2%
Net result drops to €108k, the lowest in the series; recovery starts the following year.
09-08
NBB filing
Annual accounts filed
fiscal year 2023 · full schema · 9 days late
2023
31-08
NBB filing
Annual accounts filed
fiscal year 2022 · full schema · 31 days late
24-05
State Gazette act
General meeting · Director resignation
Director appointment · Board meeting
22-05
State Gazette act
General meeting · Auditor reappointment
Show earlier events
2022
31-12
Financial
Highest result since 2018net €266k ▲35.4%
Operating result €358k, net result €266k, both a record.
31-12
Financial
Equity above €200kEq €203k ▲57%
5 profitable years in a row build equity to €203k.
31-08
NBB filing
Annual accounts filed
fiscal year 2021 · full schema · 31 days late
2021
31-08
NBB filing
Annual accounts filed
fiscal year 2020 · full schema · 31 days late
2020
31-12
Financial
Equity above €500kEq €533k ▲17.8%
3 profitable years in a row build equity to €533k.
02-11
NBB filing
Annual accounts filed
fiscal year 2019 · full schema · 94 days late
2019
24-07
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
31-12
State Gazette act
General meeting · Capital increase
Share issue · Bank account
25-07
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
29-08
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 29 days late
2013
11-10
State Gazette act
General meeting · Auditor reappointment
Permanent representative · Mandate compensation
2011
09-06
State Gazette act
General meeting · Merger
Accounting effect · Share cancellation
2007
04-06
State Gazette act
General meeting · Director appointment
Permanent representative · Mandate compensation
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 7 acts read
About the unread acts
We know of 7 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
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Directors · office · real estate
Directors
7 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, Ans · 1 establishment unit since 2007
Ground area
1.2 ha
Parcel 62332B0085/00C000, Wallonia. Linked by address, not a title deed.
1 establishment unit
ALAIN LONHIENNE REVISEUR D'ENTREPRISES SPRL
since 20072.158.336.607
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62332B0085/00C000 | Wallonia | 1.2 ha | - | - |
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.
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Of 944 companies in sector 69203 we hold annual accounts for 660. 518 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
Founded23-10-2006
Fiscal year end31-12
Activities, NACEBEL 2025
69203Activities of company auditors
Scores and ratios are computed by Checked and are not a credit decision.