Equity
€304,089 from €1.1m in 2023
Equity fell by 71% in 2 years.
Ludus et Eventum
Lifetime
4 annual accounts with figures on one time axispeak €365,947 (2022)
€342,702▲ 91.9%
lowest -€612,511 (2024)
-€552,591▲ €59,920
peak €1.1m (2023)
€304,089▼ 64.5%
€6.3m▲ 14.2%
peak 23.4 FTE (2023)
9.9 FTE▲ 23.8%
Board11 names since 2021
7 directorsBAERT Lieven and 6 others
Owners2 names in the annual accounts
39.6%Smart Eco Projects and 1 other
Documentsfilings and deeds
27-08-202627 days late
2025abbreviated format
Gross margin from €178,615 to €342,702Loss of €552,591Staff from 8 FTE to 9.9 FTEAppointment: Kristof De Smet (director) 25-07Registered office moved from Gooik to Roosdaal 14-02Equity from €856,680 to €304,089
Key points
from the 2025 annual accountsLosses
-€1.6m in four years
Every financial year from 2022 to 2025 closed with a loss. 2024 was the heaviest.
Debts
€6.3m 95% of the balance sheet
Financial debts 69%Suppliers 7%Taxes and wages 1%Other 23%
Of this, €1.9m falls due within a year.
Investments
€513,519 2.0 × depreciation
Green is investment, beige is depreciation.
Staff
9.9 FTE from 23.4 in 2023
Between 2023 and 2025, 58% of the full-time equivalents disappeared.
Position in the sector
-€552,591
Lower net result than 95% of companies in sports and recreation. Sector median €11,191 · 1,115 companies.
2025 accounts filed 27 days after the deadline
Checked score
52
Fair
Financially stronger than 23% of micro companies in sports and recreation (NACE 93)
Probability in this band: 1.5% to 4.2%
Bankruptcy probability within 12 months
2.1% Moderate
0%0.5%1.5%4%10%≥ 25%
The dashed line is the sector median: 0.3% across 4,268 companies (NACE 93, micro).
About 2 in 100 comparable companies go bankrupt within 12 months (an estimate).
Last 24 months
12-2024: 0.3%
01-2025: 0.3%● unchanged vs 12-2024
02-2025: 0.3%● unchanged vs 01-2025lowest value
03-2025: 0.6%▲ +0.3 percentage points vs 02-2025
04-2025: 0.7%▲ +0.1 percentage points vs 03-2025
05-2025: 0.7%● unchanged vs 04-2025
06-2025: 0.8%▲ +0.1 percentage points vs 05-2025
07-2025: 0.9%▲ +0.1 percentage points vs 06-2025
08-2025: 1.9%▲ +1.0 percentage point vs 07-2025
09-2025: 1.9%● unchanged vs 08-2025
10-2025: 1.9%● unchanged vs 09-2025
11-2025: 2.0%▲ +0.1 percentage points vs 10-2025
12-2025: 2.0%● unchanged vs 11-2025
01-2026: 1.9%▼ -0.1 percentage points vs 12-2025
02-2026: 1.9%● unchanged vs 01-2026
03-2026: 1.9%● unchanged vs 02-2026
04-2026: 2.0%▲ +0.1 percentage points vs 03-2026
05-2026: 1.9%▼ -0.1 percentage points vs 04-2026
06-2026: 2.1%▲ +0.2 percentage points vs 05-2026
07-2026: 2.2%▲ +0.1 percentage points vs 06-2026
08-2026: 3.0%▲ +0.8 percentage points vs 07-2026highest value
09-2026: 2.1%▼ -0.9 percentage points vs 08-2026
10-2026: 2.1%● unchanged vs 09-2026
11-2026: 2.1%● unchanged vs 10-2026
Financial strengthWeak
Score breakdown
raises risk
Liquidity: current ratio 0.35, cash €126,962, halved
1 change of registered office in 24 months
Equity €304,089 (4.6% of total assets)
lowers risk
Sector: Sports, amusement and recreation activities (NACE 93)
Calculation
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 93, micro). It does better than 30% of them on solvency, 35% on liquidity, 18% on profitability and 10% on growth.
The bankruptcy probability was computed on 07-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
The probability rests on the annual accounts with balance sheet date 31-12-2025.
Of the companies with a bankruptcy probability in the moderate class on 30-06-2025, 2.4% went bankrupt within twelve months.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
Comparable companies, two years later
In July 2024, 849 companies had the same profile as Ludus et Eventum has now. Each dot stands for 3 companies, two years later.
91.9%
were still trading
3.3%
stopped another way
4.7%
went bankrupt
Another 0.1% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of Ludus et Eventum itself: 2.1% within 12 months.
Test of the method
The method was tested on the 497,447 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| 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% | 0.9% |
| 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% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 849 companies, not a prediction for Ludus et Eventum. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Credit verdict
Credit of up to €15,000 on 30-day terms, only on tighter conditions
Net loss of at least half of total assets or of the equity at the start of the financial year.
Liquidity is insufficient, with a current ratio of 0.35 (0.73 in 2024), below 1. Short-term debt is 29% and cash 1.9% of total assets. 95.4% of the assets are financed with debt and provisions.
Credit check for an amount and term of your choice
Show the recommended maximum and see how the verdict changes with amount, term and advance.
The scores and ratios are Checked's own calculations, not a credit decision.
Signals
Six signals.
lowers riskraises risk
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
22232425
2022 to 2025 · latest year -€552,591
raises risk · 2025 accounts filed 27 days late
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 27-08-2026, 27 days later. Nearly half (47%) of Belgian companies file late; of those that file 1 to 90 days late, 2.0% are now bankrupt, dissolved or in another special legal status, against 1.66% of all filers. A delay like this does not count in the score.
NBB · 4 filingsDeviation from the deadline
2025
27 days late
2024
14 days early
2023
29 days late
2022
91 days late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
The company filed its last 4 accounts on average 33 days after the deadline. In the sector (NACE 93), the median for financial year 2024 was 1 day before the deadline, and 42% of those companies filed late.
Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 29 August (3 of the last 4 accounts filed within 43 days either side of that date).
Companies Code · seven monthsWhere today falls in the filing period
08-11-2026 today31-12-2026 year end31-07-2027 deadline
Board and ownership
and 1 other
- Smart Eco Projects 39.6%score 49equity -€545,996 (2025) · 31-03-2025 annual accounts of Smart Eco Projects
- DRIEMS 0.02%score 87equity €96,349 (2025) · 2025 annual accounts of DRIEMS
Recent changes
Capital increase of €895,000 to €2,822,500
Capital from €1,927,500 to €2,822,500, 179,000 new shares · Resignation: Smart Eco Projects (director) · Permanent representative: Stefaan Delbaere · General meeting of 2822500.0, EUR · Gazette deed
Environmental permit granted
Verbouwen en/of uitbreiden zonder functiewijziging en zonder wijziging van aantal woongelegenheden · Roosdaal
Environmental permit granted
Het reliëf van de bodem aanmerkelijk wijzigen, Nieuwbouw van bijgebouwen en niet overdekte lage constructie · Roosdaal
Appointment: Kristof De Smet (director)
General meeting of 18-06-2025 · Gazette deed
Comparable companies
same main activity, similar in size and age| Company | ||||
|---|---|---|---|---|
| Ludus et Eventum Roosdaal | €6.6m | €0.3m | 4.6% | 9.9 |
| PISCINE DE BERNARDFAGNE and CO Ferrières | €5.9m | €0.3m | 32.7% | 13.7 |
| Rhino Boulder Gym Ghent | €9.8m | €0.8m | 63.3% | 6.6 |
| Régie communale autonome de Mettet Mettet | €8.5m | €0.9m | 28.4% | 9.3 |
| Régie Communale Autonome La Hulpoise La Hulpe | €4.6m | €0.6m | 38.6% | 8 |
| Sportoase Wilsele-Putkapel Leuven | €2.1m | €0.8m | 25.0% | 12.3 |
| Lago Grimbergen Pierebad Grimbergen | €3.7m | €1.4m | -10.6% | 17.6 |
These companies have the same main activity as Ludus et Eventum: operation of sports facilities (NACE 93110). They are comparable in size and age: total assets between €2.1m and €9.8m, founded between 2014 and 2021.
Official details
Source: KBO- Status
- Active since 02-06-2021Normal situation
- Activity
- Operation of sports facilitiesNACE 93110and 2 others
- Joint committee
- 302Hotels and catering · annual accounts 2025
- Establishment unit
- 2.319.734.1151760 Roosdaal, since 02-06-2021
- Financial year end
- 31 December
- Peppol
- Reachable since 29-04-2025
Annual accounts 2025
- ≈ €600,000estimated
- €6.6m▲ 3.7%
- Employeeson 31-12-2025
- 7▲ 40.0%
- Filing
- Filed on 27-08-2026
Insights on Ludus et Eventum
Ludus et Eventum files the abbreviated format. That format states no turnover. The gross margin fell from €365,947 in 2022 to €342,702 in 2025.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette. Click a figure with a dotted line for the item and the filing.
Key facts about Ludus et Eventum
- What is the company number of Ludus et Eventum?
- The company number of Ludus et Eventum is 0769.258.993. The VAT number is the same number with BE in front: BE 0769.258.993.
- Where is Ludus et Eventum based?
- The registered office is at Omer De Vidtslaan 52, 1760 Roosdaal.Company details
- What does Ludus et Eventum do?
- According to the KBO register, the main activity is operation of sports facilities (NACE 93110).
- What is the legal form of Ludus et Eventum?
- Ludus et Eventum is a private limited company (BV).
- When was Ludus et Eventum founded?
- Ludus et Eventum was founded on 02-06-2021.
- Is Ludus et Eventum still active?
- Yes, Ludus et Eventum is an active enterprise in the KBO register.
- How many employees does Ludus et Eventum have?
- Ludus et Eventum had an average of 9.9 full-time equivalents in financial year 2025, according to the filed annual accounts.Financials
- Which joint committee does Ludus et Eventum fall under?
- In its 2025 annual accounts, Ludus et Eventum states joint committee 302 (Hotels and catering).
- What is the turnover of Ludus et Eventum?
- The turnover in financial year 2025 is ≈ €600,000. This figure is estimated from the gross margin of €342,702 and 30 comparable companies (NACE 931). It probably lies between €450,000 and €760,000.
- Is Ludus et Eventum profitable?
- In financial year 2025, Ludus et Eventum made a loss of €552,591.
- Where can I find the annual accounts of Ludus et Eventum?
- Ludus et Eventum filed 4 annual accounts with the National Bank of Belgium, the latest for financial year 2025.
- When are the next annual accounts of Ludus et Eventum due?
- Ludus et Eventum must file the annual accounts for financial year 2026 by 31-07-2027.Timeline
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Check which of your other customers you can e-invoice via Peppol.Peppol check See which support similar companies received that this one did not.Subsidies Compare this company with its sector.Sector benchmark
See how customers, suppliers and banks see your own company and what to improve first.