LPMC
ActiveSummary
LPMC has been active since 2003 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €188k and a net result of €-17k. Equity remains stable across the filed fiscal years (±0.7% per year). Its solvency ranks better than 47% of 31791 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability27▼-3
Solvency77▼-4
Growth52=
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €12k at 30 days acceptable
Liquidity tight (current ratio 1.04 against 0.99 in 2024; short-term debt: 47.5% and cash: 12.7% of total assets), and 48.1% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Four 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 70
Relative position
BE, all sectors
reference
Activities of head offices; management consultancy activities (NACE 70)
about 69% 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 · Persistent losses
Two consecutive loss-making years (2024 and 2025); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2025Net result per financial year
1819202122232425
2018 to 2025 · latest year €-17k
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 31-07-2026, 0 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
on the day
2024
31 d early
2023
28 d late
2022
31 d late
2021
2 d early
2020
20 d late
2019
21 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, micro schema
Equity
€188k▼ 8.3%
2024 · €205k
Total assets
€362k▼ 1.5%
2024 · €367k
Net result
€-17k▼ 6.0%
2024 · €-16k
Working capital
€6k
2024 · €-1k
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
Line20212022202320242025
Operating result€24k€13k▼ 44.7%€-13k€-3k▲ 76.9%€-8k▼ 167%
Net result€9k▼ 60.7%€-3k€-13k▼ 286%€-16k▼ 20.0%€-17k▼ 6.0%
Equity€238k▲ 3.7%€234k▼ 1.5%€221k▼ 5.7%€205k▼ 7.3%€188k▼ 8.3%
Total assets€373k▼ 13.1%€462k▲ 23.8%€370k▼ 19.9%€367k▼ 0.9%€362k▼ 1.5%
Debt€136k▼ 32.4%€228k▲ 68.0%€150k▼ 34.4%€162k▲ 8.5%€174k▲ 7.1%
Working capital€-5k▲ 90.3%€53€-7k€-1k▲ 84.7%€6k
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €8k in 2025 against €3k in 2024; the loss grows.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €362k
Fixed assets
€184k ▼ 10.8%
Current assets
€178k ▲ 10.4%
Equity and liabilities €362k
Equity
€188k ▼ 8.3%
Debt
€174k ▲ 7.1%
Debt's share of the balance-sheet total rises from 44.2% to 48.1%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
€17k▼
2024 · €23k
Cash flow
€8k▼
2024 · €10k
Current ratio
1.04▲
2024 · 0.99
Quick ratio
0.77▲
2024 · 0.71
Debt to equity
0.93▲
2024 · 0.79
ROE
-9.1%▼
2024 · -7.8%
ROA
-4.7%▼
2024 · -4.4%
Interest coverage
1.67▼
2024 · 1.96
Debt ≤ 1 year
€172k▲
2024 · €162k
Income taxes
€261▼
2024 · €2k
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 |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | €6k | - | - | €6k | €11k | ▲ 81.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €31k | €32k | €25k | €26k | €25k | ▼ 1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | €4k | - | - | - | - | - |
| Other operating charges640/8 | €3k | €2k | €2k | €4k | €1k | ▼ 72.1% |
| Gross operating margin9900 | €62k | €47k | €14k | €27k | €19k | ▼ 31.2% |
| Operating profit (loss)9901 | €24k | €13k | €-13k | €-3k | €-8k | ▼ 167% |
| Financial income75/76B | €334 | €296 | €9k | €2 | €2k | ▲ 97,391% |
| Recurring financial income75 | €334 | €296 | €4k | €2 | €2k | ▲ 97,391% |
| Non-recurring financial income76B | - | - | €6k | - | - | - |
| Financial charges65/66B | €9k | €15k | €9k | €12k | €10k | ▼ 9.9% |
| Recurring financial charges65 | €9k | €15k | €9k | €12k | €10k | ▼ 9.9% |
| Profit (loss) for the period before taxes9903 | €15k | €-1k | €-12k | €-15k | €-17k | ▼ 15.1% |
| Income taxes67/77 | €7k | €2k | €926 | €2k | €261 | ▼ 82.6% |
| Profit (loss) for the period9904 | €9k | €-3k | €-13k | €-16k | €-17k | ▼ 6.0% |
| Profit (loss) for the period to be appropriated9905 | €9k | €-3k | €-13k | €-16k | €-17k | ▼ 6.0% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €373k | €462k | €370k | €367k | €362k | ▼ 1.5% |
| Fixed assets21/28 | €244k | €234k | €228k | €206k | €184k | ▼ 10.8% |
| Tangible fixed assets22/27 | €236k | €226k | €228k | €206k | €184k | ▼ 10.8% |
| Land and buildings22 | €173k | €162k | €150k | €136k | €122k | ▼ 10.3% |
| Plant, machinery and equipment23 | €9k | €5k | €19k | €17k | €15k | ▼ 10.3% |
| Furniture and vehicles24 | €54k | €59k | €59k | €52k | €46k | ▼ 12.2% |
| Financial fixed assets28 | €8k | €8k | €50 | €50 | €50 | = |
| Current assets29/58 | €129k | €228k | €142k | €161k | €178k | ▲ 10.4% |
| Amounts receivable after more than one year29 | - | - | - | €52k | €52k | = |
| Other amounts receivable291 | - | - | - | €52k | €52k | = |
| Stocks and contracts in progress3 | - | €49k | €53k | €46k | €46k | ▲ 0.1% |
| Stocks30/36 | - | €49k | €53k | €46k | €46k | ▲ 0.1% |
| Amounts receivable within one year40/41 | €59k | €142k | €63k | €35k | €31k | ▼ 10.4% |
| Trade receivables40 | €59k | €128k | €51k | €31k | €26k | ▼ 15.0% |
| Other amounts receivable41 | - | €14k | €12k | €4k | €5k | ▲ 25.0% |
| Cash at bank and in hand54/58 | €69k | €34k | €22k | €25k | €46k | ▲ 84.5% |
| Deferred charges and accrued income490/1 | €2k | €3k | €4k | €3k | €3k | ▼ 21.0% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €373k | €462k | €370k | €367k | €362k | ▼ 1.5% |
| Equity10/15 | €238k | €234k | €221k | €205k | €188k | ▼ 8.3% |
| Contributions10/11 | €25k | €25k | €25k | €25k | €25k | = |
| Reserves13 | €92k | €92k | €92k | €92k | €92k | = |
| Distributable reserves133 | €92k | €92k | €92k | €92k | €92k | = |
| Profit (loss) carried forward14 | €121k | €118k | €104k | €88k | €71k | ▼ 19.3% |
| Amounts payable17/49 | €136k | €228k | €150k | €162k | €174k | ▲ 7.1% |
| Amounts payable within one year42/48 | €134k | €228k | €150k | €162k | €172k | ▲ 5.8% |
| Current portion of amounts payable after more than one year42 | €2k | - | - | - | - | - |
| Trade debts44 | €21k | €60k | €14k | €11k | €13k | ▲ 20.6% |
| Suppliers440/4 | €21k | €60k | €14k | €11k | €13k | ▲ 20.6% |
| Advances received on contracts in progress46 | €9k | €8k | - | - | €5k | - |
| Taxes, remuneration and social security45 | €8k | €11k | €3k | €8k | €4k | ▼ 49.2% |
| Taxes450/3 | €8k | €11k | €3k | €8k | €4k | ▼ 49.2% |
| Other amounts payable47/48 | €95k | €148k | €132k | €143k | €150k | ▲ 4.5% |
| Accrued charges and deferred income492/3 | €1k | - | - | - | €2k | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €9k | €-3k | €-13k | €-16k | €-17k | ▼ 6.0% |
| + Depreciation and write-downs630 | €31k | €32k | €25k | €26k | €25k | ▼ 1.5% |
| Operating cash flow (approximation) | €40k | €28k | €11k | €10k | €8k | ▼ 13.8% |
| Investment in fixed assets (approximation) | - | €-22k | €-19k | €-3k | €-3k | ▲ 7.1% |
| Change in cash | - | €-36k | €-12k | €3k | €21k | ▲ 560% |
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
31-07
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
31-12
Financial
Weakest financial yearnet €-17k
Net result drops to €-17k, the lowest in the series.
30-06
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
28-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 28 days late
2023
31-08
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema · 31 days late
2022
29-07
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
20-08
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema · 20 days late
2020
21-08
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 21 days late
2019
31-12
Financial
Highest result since 2018net €52k ▲68%
Operating result €41k, net result €52k, both a record.
31-12
Financial
Equity above €200kEq €208k ▲33.2%
2 profitable years in a row build equity to €208k.
30-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 30 days late
2018
24-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 24 days late
2017
28-07
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts
We know of 5 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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Directors · office · real estate
Directors
5 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, Tienen · 1 establishment unit since 2004
Ground area
204 m²
Building footprint
147 m²
Volume, LiDAR
1,187 m³
Parcel 24593G0670/00E000, Flanders · tallest building 13.4 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
lpmc
since 20042.134.699.685
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 24593G0670/00E000 | Flanders | 204 m² | 1 · 147 m² | 13.3 m · 3 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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Of 82,632 companies in sector 70200 we hold annual accounts for 52,575. 40,282 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
Founded13-06-2003
Fiscal year end31-12
Activities, NACEBEL 2025
70200Business and other management consultancy
Scores and ratios are computed by Checked and are not a credit decision.