LTC Expert-Comptable
ActiveSummary
LTC Expert-Comptable has been active since 2015 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €20,460 and a net result of €67,887. The figures fluctuate too strongly year-on-year for a reliable trend projection. Its solvency ranks better than 14% of 12819 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.2% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability78=
Solvency35▼-2
Growth58=
Track record100
Bankruptcy probability, 12 months
0.2%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €1,000 at 30 days acceptable
Liquidity tight (current ratio 1.14 against 1.69 in 2024; short-term debt: 61.5% and cash: 31.4% of total assets), and 89.6% of the assets are financed with debt.
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Signals
Six 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 · 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
10.4%
Return on assets
34.6%
Age of the figures
12 mo
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 14% of 12819 sector peers (2025).
NBB · sector comparisonPosition among 12819 sector peers
Solvency
better than 14%
← weakest
strongest →
neutral · Latest accounts filed on time
The financial year that closed on 30-09-2025 was due by 30-04-2026 and was filed on 18-11-2025, 163 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
163 d early
2024
2 d early
2023
7 d early
2022
19 d early
2021
9 d early
2020
2 d early
2019
30 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 33 days before 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 30-09-2026 and is due by 30-04-2027. Nothing is late today. Usually files around 21 April (4 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
28-09-2026 today30-09-2026 close30-04-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€67,887▲ 8.7%
2024 · €62,444
Working capital
€17,052▼ 72.5%
2024 · €62,053
Trend over the years
Click a name to add, emphasise or remove a line.Band: 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.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€112,634▲ 165%€101,937▼ 9.5%€80,506▼ 21.0%€113,797▲ 41.4%€121,475▲ 6.7%
Net result€86,056above the sector's middle half▲ 166%€78,506above the sector's middle half▼ 8.8%€54,761within the sector's middle half▼ 30.2%€62,444within the sector's middle half▲ 14.0%€67,887within the sector's middle half▲ 8.7%
Equity€139,193within the sector's middle half▲ 162%€20,699below the sector's middle half▼ 85.1%€20,461below the sector's middle half▼ 1.2%€20,460below the sector's middle half=€20,460below the sector's middle half=
Total assets€210,397within the sector's middle half▲ 111%€161,229within the sector's middle half▼ 23.4%€182,517within the sector's middle half▲ 13.2%€164,100within the sector's middle half▼ 10.1%€196,245within the sector's middle half▲ 19.6%
Debt€71,204▲ 52.8%€140,529▲ 97.4%€128,468▼ 8.6%€110,540▼ 14.0%€141,123▲ 27.7%
Working capital€139,647within the sector's middle half▲ 151%€24,856within the sector's middle half▼ 82.2%€63,169within the sector's middle half▲ 154%€62,053within the sector's middle half▼ 1.8%€17,052within the sector's middle half▼ 72.5%
Solvency66.2%within the sector's middle half▲ 12.9pp12.8%below the sector's middle half▼ 53.3pp11.2%below the sector's middle half▼ 1.6pp12.5%below the sector's middle half▲ 1.3pp10.4%below the sector's middle half▼ 2.0pp
Current ratio3.73within the sector's middle half▼ 0.231.21below the sector's middle half▼ 2.521.58within the sector's middle half▲ 0.381.69within the sector's middle half▲ 0.101.14within the sector's middle half▼ 0.55
Return on assets (ROA)40.9%above the sector's middle half▲ 8.5pp48.7%above the sector's middle half▲ 7.8pp30.0%within the sector's middle half▼ 18.7pp38.1%above the sector's middle half▲ 8.0pp34.6%within the sector's middle half▼ 3.5pp
Staff (FTE)0.31▲ 233%1=1=0.6▼ 40.0%
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.
Result per fiscal year
Operating resultNet result
After the dip in 2023 the operating result has climbed two years in a row; 2025 is 7% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €196,245
Fixed assets
€58,458 ▲ 392%
Current assets
€137,788 ▼ 9.5%
Equity and liabilities €196,245
Equity
€20,460 =
Provisions
€34,662 ▲ 4.7%
Debt
€141,123 ▲ 27.7%
Debt's share of the balance-sheet total rises from 67.4% to 71.9%. Debt is higher.
Key figures and ratios
EBITDA
€125,653▲
2024 · €119,264
Cash flow
€72,064▲
2024 · €67,911
Debt to equity
6.90▲
2024 · 5.40
ROE
331.8%▲
2024 · 305.2%
Interest coverage
3.35▲
2024 · 3.32
Debt ≤ 1 year
€120,736▲
2024 · €90,155
Debt > 1 year
€20,000=
2024 · €20,000
Income taxes
€20,595▲
2024 · €17,146
Staff costs
€14,999▼
2024 · €22,693
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 5,053 companies that looked in July 2024 the way this one looks now, 1.5% went bankrupt within 24 months and 96% are still going.
- Micro
- 10 to 20 years old
- solvency 10 to 30%
- a profit of 5% of the balance sheet or more
1.5%
went bankrupt
2.3%
stopped otherwise
96%
still going
A further 0.4% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a lower bankruptcy probability: 0.2% 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 497,662 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.4% |
| 3 | 0.5% | 0.5% |
| 4 | 0.6% | 0.7% |
| 5 | 0.8% | 0.9% |
| 6 | 1.2% | 1.3% |
| 7 | 1.5% | 1.7% |
| 8 | 1.7% | 1.7% |
| 9 | 2.7% | 2.8% |
| 10 | 5.3% | 5.7% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 75% 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 5,053 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.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | €7,741 | €20,036 | €23,549 | €22,693 | €14,999 | ▼ 33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €10,363 | €11,826 | €5,385 | €5,467 | €4,177 | ▼ 23.6% |
| Provisions for liabilities and charges: additions (uses and reversals)635/8 | - | - | €33,588 | -€487 | €1,561 | ▲ 420% |
| Other operating charges640/8 | €1,415 | €1,653 | €834 | €4,525 | €1,367 | ▼ 69.8% |
| Gross operating margin9900 | €132,153 | €135,452 | €143,862 | €145,995 | €143,579 | ▼ 1.7% |
| Operating profit (loss)9901 | €112,634 | €101,937 | €80,506 | €113,797 | €121,475 | ▲ 6.7% |
| Financial income75/76B | - | - | €39 | €1,704 | €4,462 | ▲ 162% |
| Recurring financial income75 | - | - | €39 | €1,704 | €4,462 | ▲ 162% |
| Financial charges65/66B | €966 | €1,016 | €1,217 | €35,910 | €37,456 | ▲ 4.3% |
| Recurring financial charges65 | €966 | €1,016 | €1,217 | €35,910 | €37,456 | ▲ 4.3% |
| Profit (loss) for the period before taxes9903 | €111,668 | €100,921 | €79,329 | €79,590 | €88,482 | ▲ 11.2% |
| Income taxes67/77 | €25,612 | €22,415 | €24,567 | €17,146 | €20,595 | ▲ 20.1% |
| Profit (loss) for the period9904 | €86,056 | €78,506 | €54,761 | €62,444 | €67,887 | ▲ 8.7% |
| Profit (loss) for the period to be appropriated9905 | €86,056 | €78,506 | €54,761 | €62,444 | €67,887 | ▲ 8.7% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €210,397 | €161,229 | €182,517 | €164,100 | €196,245 | ▲ 19.6% |
| Fixed assets21/28 | €19,546 | €16,191 | €11,228 | €11,892 | €58,458 | ▲ 392% |
| Intangible fixed assets21 | €2,938 | €1,806 | €673 | - | - | - |
| Tangible fixed assets22/27 | €16,510 | €14,286 | €10,455 | €11,793 | €8,359 | ▼ 29.1% |
| Furniture and vehicles24 | €8,621 | €5,149 | €3,332 | €6,685 | €4,930 | ▼ 26.2% |
| Other tangible fixed assets26 | €7,888 | €9,137 | €7,123 | €5,109 | €3,428 | ▼ 32.9% |
| Financial fixed assets28 | €99 | €99 | €99 | €99 | €50,099 | ▲ 50,505% |
| Current assets29/58 | €190,850 | €145,038 | €171,289 | €152,208 | €137,788 | ▼ 9.5% |
| Amounts receivable within one year40/41 | €14,365 | €66,819 | €30,813 | €24,040 | €23,952 | ▼ 0.4% |
| Trade receivables40 | €14,365 | €18,819 | €22,813 | €20,482 | €23,952 | ▲ 16.9% |
| Other amounts receivable41 | - | €48,000 | €8,000 | €3,558 | - | - |
| Current investments50/53 | - | - | - | €101,704 | €49,250 | ▼ 51.6% |
| Cash at bank and in hand54/58 | €175,337 | €75,584 | €137,604 | €23,677 | €61,648 | ▲ 160% |
| Deferred charges and accrued income490/1 | €1,148 | €2,635 | €2,872 | €2,787 | €2,938 | ▲ 5.4% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €210,397 | €161,229 | €182,517 | €164,100 | €196,245 | ▲ 19.6% |
| Equity10/15 | €139,193 | €20,699 | €20,461 | €20,460 | €20,460 | = |
| Contributions10/11 | €18,600 | €20,460 | €20,460 | €20,460 | €20,460 | = |
| Reserves13 | €1,860 | - | - | - | - | - |
| Non-distributable reserves130/1 | €1,860 | - | - | - | - | - |
| Reserves not available under the articles1311 | €1,860 | - | - | - | - | - |
| Profit (loss) carried forward14 | €118,733 | €239 | €1 | - | - | - |
| Provisions and deferred taxes16 | - | - | €33,588 | €33,101 | €34,662 | ▲ 4.7% |
| Provisions for liabilities and charges160/5 | - | - | €33,588 | €33,101 | €34,662 | ▲ 4.7% |
| Other liabilities and charges164/5 | - | - | €33,588 | €33,101 | €34,662 | ▲ 4.7% |
| Amounts payable17/49 | €71,204 | €140,529 | €128,468 | €110,540 | €141,123 | ▲ 27.7% |
| Amounts payable after more than one year17 | €20,000 | €20,000 | €20,000 | €20,000 | €20,000 | = |
| Financial debts170/4 | €20,000 | €20,000 | €20,000 | €20,000 | €20,000 | = |
| Amounts payable within one year42/48 | €51,204 | €120,182 | €108,120 | €90,155 | €120,736 | ▲ 33.9% |
| Current portion of amounts payable after more than one year42 | €7,263 | - | - | - | €8,750 | - |
| Trade debts44 | €1,652 | €9,386 | €1,237 | €499 | €12,484 | ▲ 2,402% |
| Suppliers440/4 | €1,652 | €9,386 | €1,237 | €499 | €12,484 | ▲ 2,402% |
| Taxes, remuneration and social security45 | €40,187 | €33,928 | €33,150 | €28,156 | €33,197 | ▲ 17.9% |
| Taxes450/3 | €38,128 | €33,217 | €28,637 | €25,158 | €33,197 | ▲ 32.0% |
| Remuneration and social security454/9 | €2,059 | €711 | €4,514 | €2,998 | - | - |
| Other amounts payable47/48 | €2,101 | €76,867 | €73,733 | €61,500 | €66,305 | ▲ 7.8% |
| Accrued charges and deferred income492/3 | - | €348 | €348 | €384 | €387 | ▲ 0.8% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €86,056 | €78,506 | €54,761 | €62,444 | €67,887 | ▲ 8.7% |
| + Depreciation and write-downs630 | €10,363 | €11,826 | €5,385 | €5,467 | €4,177 | ▼ 23.6% |
| Operating cash flow (approximation) | €96,419 | €90,333 | €60,146 | €67,911 | €72,064 | ▲ 6.1% |
| Investment in fixed assets (approximation) | - | -€8,471 | -€422 | -€6,131 | -€50,743 | ▼ 728% |
| Change in cash | - | -€99,753 | €62,020 | -€113,926 | €37,971 | ▲ 133% |
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
23-02
State Gazette act
Merger · Accounting effect
Real estate · Power of attorney
23-02
State Gazette act
Merger · Accounting effect
Real estate · Capital
2025
18-11
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
28-04
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
23-04
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
11-04
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
21-04
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
30-09
Financial
Highest result since 2018net €86,056 ▲166%
Net result €86,056, the highest in the series.
30-09
Financial
Equity above €100,000Eq €139,193 ▲162%
4 profitable years in a row build equity to €139,193.
28-04
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
30-09
Financial
Liquidity triplescurrent ratio 3.96
Current ratio from 1.51 to 3.96; short-term debt falls from €42,961 to €18,843.
31-03
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
Show earlier events
2019
30-09
Financial
Weakest financial yearnet €24,510 ▼13.9%
Net result drops to €24,510, the lowest in the series; recovery starts the following year.
27-03
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
29-04
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
12-04
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.
0 of 2 acts read
About the unread acts
We know of 2 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
2 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, Sombreffe · 2 establishment units since 2015
Ground area
1,019 m²
Building footprint
76 m²
2 parcels, Wallonia. Linked by address, not a title deed.
2
companies at this address
See who is registered here
2 establishment units
LTC Expert-Comptable
since 20152.244.758.360
Bureau
since 20222.342.439.835
2 parcels
Wallonia
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 92114G0090/00P005 | Wallonia | 844 m² | 1 · 18 m² | - |
| 92114G0112/00F000 | Wallonia | 175 m² | 1 · 57 m² | - |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Recognitions · licences · registrations
Legal Entity Identifier
9845003B9B652F554460
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Of 12,174 companies in sector 69201 we hold annual accounts for 7,641. 4,449 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
Founded14-08-2015
Fiscal year end30-09
Activities, NACEBEL 2025
69201Certified accountants and tax accountants
Contact
Website
www.ltcexpertcomptable.beSombreffe
E-mail
tl@ltcexpertcomptable.beSombreffe
Phone
+3271888672Sombreffe
E-invoicing
Reachable via Peppol
Peppol ID
0208:0635542317
Also
9925:BE0635542317
Registered
17-11-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.