Summary
LIGNA - HOLDING is a financial institution; the bankruptcy model is trained on trading and manufacturing companies and does not apply here. The 2025 annual accounts show equity of €1.1m and a net result of €5,277. Equity remains stable across the filed fiscal years (±1.6% per year). Its solvency ranks better than 95% of 2444 sector peers (fiscal year 2025). The company has been active since 1992 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Outside the general model
Model not applicable to financial institutions
The Checked score weighs liquidity, leverage and margins against norms for trading and manufacturing companies. A bank, insurer or financial holding has a fundamentally different balance-sheet structure, so those ratios, and hence the score, carry no meaning here. That is why we show no financial axes either.
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Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
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 10-06-2026, 51 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
51 d early
2024
56 d early
2023
55 d early
2022
27 d early
2021
46 d early
2020
53 d early
2019
52 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 49 days before the deadline; the sector median for financial year 2024 is 14 days before the deadline, and 28% of the sector filed late.
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. Usually files around 10 June (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
30-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, full schema
In the rankings
#6 oldest company in Eupen, Finance and insurance sector#9 company by equity in Eupen, Finance and insurance sector
Equity
€1.1m▲ 0.5%
2024 · €1.1m
Net result
€5,277▼ 30.3%
2024 · €7,573
Total assets
€1.1m▲ 0.4%
2024 · €1.1m
Solvency
99.9%▲ 0.1pp
2024 · 99.8%
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 64, Financial service activities, except insurance and pension funding, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€15,176€21,225▲ 39.9%€5,247▼ 75.3%€5,322▲ 1.4%€4,268▼ 19.8%
Net result€15,176within the sector's middle half▼ 95.5%€21,225within the sector's middle half▲ 39.9%€6,816within the sector's middle half▼ 67.9%€7,573within the sector's middle half▲ 11.1%€5,277within the sector's middle half▼ 30.3%
Equity€1.1mwithin the sector's middle half▲ 1.5%€1.1mwithin the sector's middle half▲ 2.0%€1.1mwithin the sector's middle half▲ 0.6%€1.1mwithin the sector's middle half▲ 0.7%€1.1mwithin the sector's middle half▲ 0.5%
Total assets€1.1mbelow the sector's middle half▲ 1.1%€1.1mbelow the sector's middle half▲ 2.4%€1.1mbelow the sector's middle half▲ 0.4%€1.1mbelow the sector's middle half▲ 0.7%€1.1mbelow the sector's middle half▲ 0.4%
Debt€5▼ 99.9%€3,601▲ 74,295%€1,375▼ 61.8%€1,733▲ 26.0%€773▼ 55.4%
Working capital€55,273within the sector's middle half▲ 30.1%€79,293within the sector's middle half▲ 43.5%€83,927within the sector's middle half▲ 5.8%€91,957within the sector's middle half▲ 9.6%€96,292within the sector's middle half▲ 4.7%
Solvency100.0%above the sector's middle half▲ 0.3pp99.7%above the sector's middle half▼ 0.3pp99.9%above the sector's middle half▲ 0.2pp99.8%above the sector's middle half=99.9%above the sector's middle half▲ 0.1pp
Current ratio99.53above the sector's middle half
Return on assets (ROA)1.4%within the sector's middle half▼ 30.8pp2.0%within the sector's middle half▲ 0.5pp0.6%within the sector's middle half▼ 1.3pp0.7%within the sector's middle half▲ 0.1pp0.5%within the sector's middle half▼ 0.2pp
above
within
below
the middle half (P25 to P75) of NACE 64, Financial service activities, except insurance and pension funding, each year against the same schema; no band under 30 filings.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 20% below 2024 and is the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €1.1m
Fixed assets
€995,369 =
Current assets
€96,937 ▲ 4.7%
Equity and liabilities €1.1m
Equity
€1.1m ▲ 0.5%
Debt
€773 ▼ 55.4%
Debt's share of the balance-sheet total falls from 0.2% to 0.1%. Equity is higher and debt is lower.
Key figures and ratios
ROE
0.5%▼
2024 · 0.7%
Debt ≤ 1 year
€645▼
2024 · €662
A ratio outside any meaningful range has been withheld (balance sheet total €1.1m, equity €1.1m).
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Other operating charges640/8 | €868 | €1,065 | €1,063 | €1,070 | €1,128 | ▲ 5.4% |
| Gross operating margin9900 | €16,044 | €22,290 | €6,310 | €6,392 | €5,395 | ▼ 15.6% |
| Operating profit (loss)9901 | €15,176 | €21,225 | €5,247 | €5,322 | €4,268 | ▼ 19.8% |
| Financial income75/76B | €0 | €0 | €1,569 | €2,258 | €1,159 | ▼ 48.6% |
| Recurring financial income75 | €0 | €0 | €1,569 | €2,258 | €1,159 | ▼ 48.6% |
| Non-recurring financial income76B | €0 | - | - | - | - | - |
| Financial charges65/66B | €0 | - | - | €6 | €150 | ▲ 2,400% |
| Recurring financial charges65 | €0 | - | - | €6 | €150 | ▲ 2,400% |
| Profit (loss) for the period before taxes9903 | €15,176 | €21,225 | €6,816 | €7,573 | €5,277 | ▼ 30.3% |
| Profit (loss) for the period9904 | €15,176 | €21,225 | €6,816 | €7,573 | €5,277 | ▼ 30.3% |
| Profit (loss) for the period to be appropriated9905 | €15,176 | €21,225 | €6,816 | €7,573 | €5,277 | ▼ 30.3% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €1.1m | €1.1m | €1.1m | €1.1m | €1.1m | ▲ 0.4% |
| Fixed assets21/28 | €995,369 | €995,369 | €995,369 | €995,369 | €995,369 | = |
| Financial fixed assets28 | €995,369 | €995,369 | €995,369 | €995,369 | €995,369 | = |
| Current assets29/58 | €55,278 | €80,098 | €84,688 | €92,619 | €96,937 | ▲ 4.7% |
| Amounts receivable within one year40/41 | €5,286 | €4,538 | €443 | €5,215 | €4,885 | ▼ 6.3% |
| Trade receivables40 | €4,538 | €4,538 | €0 | €4,538 | €4,538 | = |
| Other amounts receivable41 | €748 | €0 | €443 | €677 | €348 | ▼ 48.6% |
| Current investments50/53 | - | - | €80,000 | €0 | €90,000 | - |
| Cash at bank and in hand54/58 | €49,992 | €75,561 | €3,760 | €87,405 | €2,004 | ▼ 97.7% |
| Deferred charges and accrued income490/1 | - | - | €485 | €0 | €48 | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €1.1m | €1.1m | €1.1m | €1.1m | €1.1m | ▲ 0.4% |
| Equity10/15 | €1.1m | €1.1m | €1.1m | €1.1m | €1.1m | ▲ 0.5% |
| Contributions10/11 | €150,000 | €150,000 | €150,000 | €150,000 | €150,000 | = |
| Capital10 | €150,000 | €150,000 | €150,000 | €150,000 | €150,000 | = |
| Issued capital100 | €150,000 | €150,000 | €150,000 | €150,000 | €150,000 | = |
| Reserves13 | €900,642 | €921,867 | €928,683 | €936,256 | €941,533 | ▲ 0.6% |
| Non-distributable reserves130/1 | €15,000 | €15,000 | €15,000 | €15,000 | €15,000 | = |
| Legal reserve130 | €15,000 | €15,000 | €15,000 | €15,000 | €15,000 | = |
| Distributable reserves133 | €885,642 | €906,867 | €913,683 | €921,256 | €926,533 | ▲ 0.6% |
| Amounts payable17/49 | €5 | €3,601 | €1,375 | €1,733 | €773 | ▼ 55.4% |
| Amounts payable within one year42/48 | €5 | €805 | €761 | €662 | €645 | ▼ 2.6% |
| Trade debts44 | €5 | €137 | €5 | €0 | €95 | - |
| Suppliers440/4 | €5 | €137 | €5 | €0 | €95 | - |
| Taxes, remuneration and social security45 | €0 | €667 | €756 | €662 | €550 | ▼ 16.9% |
| Taxes450/3 | €0 | €667 | €756 | €662 | €550 | ▼ 16.9% |
| Accrued charges and deferred income492/3 | €0 | €2,796 | €613 | €1,070 | €128 | ▼ 88.1% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €15,176 | €21,225 | €6,816 | €7,573 | €5,277 | ▼ 30.3% |
| Operating cash flow (approximation) | €15,176 | €21,225 | €6,816 | €7,573 | €5,277 | ▼ 30.3% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €0 | - |
| Change in cash | - | €25,568 | -€71,800 | €83,645 | -€85,401 | ▼ 202% |
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
18-06
State Gazette act
Reappointments: Marcel Lejeune (director) and Roger Lejeune (director)Declaration8 facts ▸
State Gazette act
Reappointments: Marcel Lejeune (director) and Roger Lejeune (director)
Declaration8 facts ▸
- General meeting, 01-06-2026
- Director reappointment, Marcel Lejeune (director)
- Director reappointment, Roger Lejeune (director)
- Declaration, acceptation du mandat et absence d'interdiction
- Declaration, acceptation du mandat et absence d'interdiction
- Board meeting, 19-05-2026
- Director reappointment, Marcel Lejeune (managing director)
- Director reappointment, Roger Lejeune (managing director)
10-06
NBB filing
Annual accounts filed
fiscal year 2025 · full schema
2025
05-06
NBB filing
Annual accounts filed
fiscal year 2024 · full schema
2024
06-06
NBB filing
Annual accounts filed
fiscal year 2023 · full schema
2023
04-07
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
15-06
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
31-12
Financial
Liquidity times 298current ratio 11421.00
Current ratio from 38.27 to 11421.00; short-term debt falls from €1,140 to €5.
08-06
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
31-12
Financial
Back to profitnet €334,699
Net result €334,699 after one loss-making year.
31-12
Financial
Liquidity times 23current ratio 38.27
Current ratio from 1.67 to 38.27; short-term debt falls from €61,114 to €1,140.
31-12
Financial
Equity above €1mEq €1.0m ▲47.8%
Equity rises from €700,767 to €1.0m.
09-06
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
Show earlier events
2019
31-12
Financial
Weakest financial yearnet -€192
Net result drops to -€192, the lowest in the series; recovery starts the following year.
06-06
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
07-06
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
29-06
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 10 acts read
About the unread acts
Of the 10 Belgian State Gazette acts we know for this company, 1 has been read. The other 9 have not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
2 directors, 2 in day-to-day management, last change in 2026
Board 2
Marcel Lejeune
CurrentDirector · since 01-06-2026
Roger Lejeune
CurrentDirector · since 01-06-2026
Day-to-day management 2
Marcel Lejeune
CurrentManaging director · since 19-05-2026
Roger Lejeune
CurrentManaging director · since 19-05-2026
Derived from published Gazette acts. The CBE keeps the official list of function holders; we do not read it, so the two can differ.
See the function holders in the CBE →
Not every act has been read: a resignation may be missing here
9 of this company's 10 Belgian State Gazette acts have not been read yet. Appointments and resignations recorded in them are missing above: a director who resigned there may therefore still show here as sitting. The acts are in the Timeline.
Location & real-estate footprint
Registered office, Eupen · 1 establishment unit since 1993
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Buchenweg 304700 Eupen1 establishment unit
LIGNA – HOLDING
since 19932.059.020.879
Mandate history
2 people since 2026, 2 in office
- Board
- Day-to-day management
- began earlier
| Name | Functions and periods |
|---|---|
| Marcel Lejeune |
|
| Roger Lejeune |
|
Articles of association
Board rule
Power of attorney
One provision in the deed
Other provisions
Structure & network
Owners and holdings
2 holdings · 3 subsidiaries in the treeOwners 0
The accounts to 31-12-2025 list no shareholders, and no other source names one.
Holdings 2
- C.C. Bois - Petroforest LLCRUsubsidiarySourceown accounts 2025100%
-
100%
All subsidiaries, including indirect ones 3
Companies in which this company or one of its subsidiaries holds more than half, or which it consolidates according to the LEI register.
- C.C. Bois - Petroforest LLCRU 100%
COMPTOIR COMMERCIAL DU BOIS 100%1 subsidiary
According to the 2025 annual accounts of LIGNA - HOLDING and those 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
2 current directorsThe network starts from this company’s directors. Other companies they run appear here as nodes.
This company
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Shareholding
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Of 24,728 companies in sector 64210 we hold annual accounts for 19,805. 12,483 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPublic limited company
Founded06-08-1992
Fiscal year end31-12
Activities, NACEBEL 2025
64210Activities of holding companies
70200Business and other management consultancy
73300Public relations and communication consultancy
82990Other business support services
E-invoicing
Reachable via Peppol
Peppol ID
0208:0447936991
Also
9925:BE0447936991
Registered
17-12-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.