LM LAW
ActiveSummary
LM LAW has been active since 1992 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show negative equity (-€26,288) and a net result of €988. Equity is shrinking by ~25% per year across the filed fiscal years. Its solvency ranks better than 5% of 13085 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Overview
What they do
Activities of lawyers
NACE 69101
1 site
How big
€37,645total assets 2025
- Equity
- -€26,288
- Profit
- €988
Turnover not published (abridged schema)
Who decides
Accounts 2 d early0 of 7 deeds read
Why 51- Annual accounts: weaker financial profile- Weak solvency vs sector+ Lower-failure-rate sector+ Long track recordLatest accounts filed on timeShow the evidence
Checked score
Score 2025
Axes · tick = 2024
Profitability44▲+32
Solvency0=
Growth58=
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.44 against 0.52 in 2024; short-term debt: 169.8% and cash: 31.5% of total assets), and equity is negative.
Credit check for your own amount and term
Show the recommended maximum : and see how the verdict changes with amount, term and advance.
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 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
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 2025Solvency, return and age of the figures
Solvency
-69.8%
Return on assets
2.6%
Age of the figures
18 mo
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 5% of 13085 sector peers (2025).
NBB · sector comparisonPosition among 13085 sector peers
Solvency
better than 5%
← weakest
strongest →
neutral · Latest accounts filed on time
The financial year that closed on 31-03-2025 was due by 31-10-2025 and was filed on 29-10-2025, 2 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
2 d early
2024
4 d late
2023
29 d late
2022
9 d late
2021
12 d late
2020
16 d late
2019
14 d late
← 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 12 days after the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-03-2026 and is due by 31-10-2026. Nothing is late today. Usually files around 9 November (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
31-03-2026 close01-10-2026 today31-10-2026 deadline
- Annual accounts filedfiscal year 2025 · micro…
- Back to profitnet €988
- Annual accounts filedfiscal year 2024 · micro…
Financials
Fiscal year 2025Total assets €37,645Profit €988Solvency -69.8%Liquidity 0.44
Total assets
€37,645▼ 22.8%
2019 - 2025
Net result
€988
2019 - 2025
Equity
-€26,288▲ 3.6%
2019 - 2025
Staff (FTE)
0.2=
2019 - 2020
Financials · fiscal year 2025, micro schema
Trend over the years
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 69, Legal and accounting activities, 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
Line20212022202320242025
Operating result-€27,510-€74,922▼ 172%€2,089-€4,701€1,292
Net result-€19,919below the sector's middle half-€87,354below the sector's middle half▼ 339%€1,765below the sector's middle half-€5,049below the sector's middle half€988below the sector's middle half
Equity€63,362within the sector's middle half▼ 23.9%-€23,992below the sector's middle half-€22,227below the sector's middle half▲ 7.4%-€27,276below the sector's middle half▼ 22.7%-€26,288below the sector's middle half▲ 3.6%
Total assets€188,666within the sector's middle half▼ 17.2%€50,323below the sector's middle half▼ 73.3%€53,889below the sector's middle half▲ 7.1%€48,752below the sector's middle half▼ 9.5%€37,645below the sector's middle half▼ 22.8%
Debt€125,304▼ 13.3%€74,316▼ 40.7%€76,116▲ 2.4%€76,029▼ 0.1%€63,933▼ 15.9%
Working capital€44,603within the sector's middle half▼ 21.8%-€33,614below the sector's middle half-€31,535below the sector's middle half▲ 6.2%-€36,584below the sector's middle half▼ 16.0%-€35,596below the sector's middle half▲ 2.7%
Solvency33.6%within the sector's middle half▼ 3.0pp-47.7%below the sector's middle half▼ 81.3pp-41.2%below the sector's middle half▲ 6.4pp-55.9%below the sector's middle half▼ 14.7pp-69.8%below the sector's middle half▼ 13.9pp
Current ratio1.36within the sector's middle half▼ 0.040.55below the sector's middle half▼ 0.810.59below the sector's middle half▲ 0.040.52below the sector's middle half▼ 0.070.44below the sector's middle half▼ 0.08
Return on assets (ROA)-10.6%below the sector's middle half▼ 45.3pp-173.6%below the sector's middle half▼ 163.0pp3.3%below the sector's middle half▲ 176.9pp-10.4%below the sector's middle half▼ 13.6pp2.6%below the sector's middle half▲ 13.0pp
Staff (FTE)
above
within
below
the middle half (P25 to P75) of NACE 69, Legal and accounting activities, 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 and balance sheet
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2025: €1,292 after a loss of €4,701 in 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €37,645
Fixed assets
€9,308 =
Current assets
€28,337 ▼ 28.2%
Equity and liabilities
Equity-€26,288
Debt€63,933
Equity is negative: debt (€63,933) exceeds the balance-sheet total (€37,645).
Key figures and ratios
Key figures and ratios
Debt ≤ 1 year
€63,933▼
2024 · €76,029
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.
Peer companies
Historical observationOf the 1,448 companies that looked in July 2024 the way this one looks now, 2.5% went bankrupt within 24 months and 92% are still going.
- Micro
- 20 years or older
- negative equity
- a profit under 5% of the balance sheet
2.5%
went bankrupt
4.8%
stopped otherwise
92%
still going
A further 0.6% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a lower bankruptcy probability: 0.1% over twelve months. The score reads more about this company than the group's four characteristics; both figures are right about what they measure.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,341 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 1.0% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 1,448 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Filed annual accounts
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | €140 | €3,000 | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €7,507 | €6,556 | €314 | - | - | - |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | €64,220 | -€540,523 | -€90,418 | -€53,402 | ▲ 40.9% |
| Other operating charges640/8 | - | €2,299 | €550,249 | €89,279 | €48,583 | ▼ 45.6% |
| Non-recurring operating charges66A | - | €1,912 | - | - | - | - |
| Gross operating margin9900 | -€12,255 | €65 | €12,129 | -€5,840 | -€3,527 | ▲ 39.6% |
| Operating profit (loss)9901 | -€27,510 | -€74,922 | €2,089 | -€4,701 | €1,292 | ▲ 127% |
| Financial income75/76B | - | €38,976 | €154 | €25 | €23 | ▼ 5.8% |
| Recurring financial income75 | €105 | €232 | €154 | €25 | €23 | ▼ 5.8% |
| Non-recurring financial income76B | - | €38,744 | €154 | - | - | - |
| Financial charges65/66B | - | €51,231 | €478 | €373 | €327 | ▼ 12.4% |
| Recurring financial charges65 | €778 | €793 | €478 | €373 | €327 | ▼ 12.4% |
| Non-recurring financial charges66B | - | €50,438 | - | - | - | - |
| Profit (loss) for the period before taxes9903 | -€19,640 | -€87,177 | €1,765 | -€5,049 | €988 | ▲ 120% |
| Income taxes67/77 | €278 | €177 | - | - | - | - |
| Profit (loss) for the period9904 | -€19,919 | -€87,354 | €1,765 | -€5,049 | €988 | ▲ 120% |
| Profit (loss) for the period to be appropriated9905 | -€19,919 | -€87,354 | €1,765 | -€5,049 | €988 | ▲ 120% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €188,666 | €50,323 | €53,889 | €48,752 | €37,645 | ▼ 22.8% |
| Fixed assets21/28 | €18,759 | €9,622 | €9,308 | €9,308 | €9,308 | = |
| Tangible fixed assets22/27 | €18,090 | €9,622 | €9,308 | €9,308 | €9,308 | = |
| Furniture and vehicles24 | - | €314 | - | - | - | - |
| Other tangible fixed assets26 | - | €9,308 | €9,308 | €9,308 | €9,308 | = |
| Financial fixed assets28 | €669 | - | - | - | - | - |
| Current assets29/58 | €169,907 | €40,701 | €44,581 | €39,444 | €28,337 | ▼ 28.2% |
| Amounts receivable after more than one year29 | - | €231 | - | - | - | - |
| Other amounts receivable291 | - | €231 | - | - | - | - |
| Amounts receivable within one year40/41 | €167,327 | €39,061 | €33,397 | €28,468 | €16,480 | ▼ 42.1% |
| Trade receivables40 | - | €36,169 | €32,511 | €26,000 | €14,000 | ▼ 46.2% |
| Other amounts receivable41 | - | €2,892 | €886 | €2,468 | €2,480 | ▲ 0.5% |
| Current investments50/53 | €913 | €913 | €913 | - | - | - |
| Cash at bank and in hand54/58 | €496 | €496 | €10,271 | €10,976 | €11,857 | ▲ 8.0% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €188,666 | €50,323 | €53,889 | €48,752 | €37,645 | ▼ 22.8% |
| Equity10/15 | €63,362 | -€23,992 | -€22,227 | -€27,276 | -€26,288 | ▲ 3.6% |
| Contributions10/11 | - | €43,500 | €43,500 | €43,500 | €43,500 | = |
| Reserves13 | €4,350 | €4,350 | €4,350 | €4,350 | €4,350 | = |
| Non-distributable reserves130/1 | - | €4,350 | €4,350 | - | - | - |
| Reserves not available under the articles1311 | - | €4,350 | €4,350 | - | - | - |
| Distributable reserves133 | - | - | - | €4,350 | €4,350 | = |
| Profit (loss) carried forward14 | €15,512 | -€71,842 | -€70,077 | -€75,126 | -€74,138 | ▲ 1.3% |
| Amounts payable17/49 | €125,304 | €74,316 | €76,116 | €76,029 | €63,933 | ▼ 15.9% |
| Amounts payable within one year42/48 | €125,304 | €74,316 | €76,116 | €76,029 | €63,933 | ▼ 15.9% |
| Financial debts43 | - | €2,010 | - | - | - | - |
| Credit institutions430/8 | - | €2,010 | - | - | - | - |
| Trade debts44 | €91,500 | €40,776 | €39,950 | €40,880 | €40,880 | = |
| Suppliers440/4 | - | €40,776 | €39,950 | €40,880 | €40,880 | = |
| Taxes, remuneration and social security45 | - | €177 | €177 | - | - | - |
| Taxes450/3 | - | €177 | €177 | - | - | - |
| Other amounts payable47/48 | - | €31,353 | €35,988 | €35,149 | €23,054 | ▼ 34.4% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€19,919 | -€87,354 | €1,765 | -€5,049 | €988 | ▲ 120% |
| + Depreciation and write-downs630 | €7,507 | €6,556 | €314 | - | - | - |
| Operating cash flow (approximation) | -€12,412 | -€80,798 | €2,079 | -€5,049 | €988 | ▲ 120% |
| Investment in fixed assets (approximation) | - | €2,581 | €0 | €0 | €0 | - |
| Change in cash | - | €0 | €9,775 | €705 | €880 | ▲ 24.9% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Comparable companies
Similar companies · same sector and region
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This company's figures show no positive equity and no headcount, so a size comparison is not possible. These companies share only the sector and the region. Of 22,057 companies in this sector we hold annual accounts for 9,060. See the whole sector
Timeline
14 eventsLatest 29-10-2025Next filing 31-10-2026
History
Acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2025
29-10
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
31-03
Financial
Back to profitnet €988
Net result €988 after one loss-making year.
2024
04-11
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 4 days late
2023
29-11
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 29 days late
31-03
Financial
Back to profitnet €1,765
Net result €1,765 after 2 loss-making years.
2022
09-11
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 9 days late
31-03
Financial
Weakest financial yearnet -€87,354
Net result drops to -€87,354, the lowest in the series; recovery starts the following year.
2021
12-11
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 12 days late
2020
16-11
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 16 days late
31-03
Financial
Back to profitnet €79,264
Net result €79,264 after one loss-making year.
2019
14-11
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 14 days late
2018
16-11
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 16 days late
2017
12-12
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 42 days late
2016
30-11
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 30 days late
Financial milestoneNBB 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.
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Company details
Private limited company · founded 07-01-1992Year ends 31-03Peppol reachable1 site
Register details
Identification
Legal formPrivate limited company
Founded07-01-1992
Fiscal year end31-03
Activities, NACEBEL 2025
69101Activities of lawyers
E-invoicing
Reachable via Peppol
Peppol ID
0208:0446876129
Also
9925:BE0446876129
Registered
22-12-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 1 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Sites & property
Location & real-estate footprint
Registered office, Antwerpen · 1 establishment unit since 1992
Ground area
2,071 m²
Building footprint
544 m²
Volume, LiDAR
2,961 m³
Parcel 11364F0163/00W003, Flanders · tallest building 8.3 m, ±2 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
LM LAW
since 1992unit no. 2.218.421.672
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 11364F0163/00W003 | Flanders | 2,071 m² | 1 · 544 m² | 8.3 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.
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