LUIJTENANT
ActiveSummary
The annual accounts of LUIJTENANT for fiscal year 2025 show a net loss of 63% of the equity at the start of that year. The 2025 annual accounts show equity of €926 and a net result of -€1,574. Equity is shrinking by ~26.1% per year and would, assuming unchanged policy, indicatively turn negative around fiscal year 2026. Its solvency ranks better than 12% of 17220 sector peers (fiscal year 2025). The company has been active since 2021 and the Belgian State Gazette contains no insolvency or warning signals. The computed 12-month bankruptcy probability is 0.6% (low).
Checked score
Score 2025
Axes · tick = 2024
Profitability28▼-46
Solvency31▼-3
Growth32=
Track record94
Bankruptcy probability, 12 months
0.6%
Low
0%0.5%1.5%4%10%≥ 25%
No publishable credit limit; credit only on tighter terms
Net loss of at least half of total assets or of the equity at the start of the financial year.
Liquidity short (current ratio 0.93 against 0.95 in 2024; short-term debt: 93.8% and cash: 80% of total assets), and 93.8% of the assets are financed with debt.
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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 62
Relative position
BE, all sectors
reference
Computer programming, consultancy and related activities (NACE 62)
about 64% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
raises risk · Limited track record
This company has not been active as long as an established one and statistically fails somewhat more often.
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
6.2%
Return on assets
-10.6%
Age of the figures
9 mo
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 12% of 17220 sector peers (2025).
NBB · sector comparisonPosition among 17220 sector peers
Solvency
better than 12%
← weakest
strongest →
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 26-06-2026, 35 days ahead of the deadline.
NBB · 5 filingsDeviation from the deadline
2025
35 d early
2024
175 d early
2023
152 d early
2022
154 d early
2021
94 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 5 accounts on average 122 days before the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 33% 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 2 March (4 of the last 5 filed years within 57 days of that day).
Companies Code · seven monthsPosition in the running window
29-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
€926▼ 63.0%
2024 · €2,500
Total assets
€14,891▼ 43.7%
2024 · €26,450
Net result
-€1,574
2024 · €1,197
Working capital
-€998▲ 11.3%
2024 · -€1,125
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 62, Computer programming, consultancy and related 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€3,105-€15,438▲ 397%€6,553▼ 57.6%€1,620▼ 75.3%-€1,498
Net result€2,440below the sector's middle half-€12,489within the sector's middle half▲ 412%€5,131within the sector's middle half▼ 58.9%€1,197below the sector's middle half▼ 76.7%-€1,574below the sector's middle half
Equity€4,940below the sector's middle half-€17,428below the sector's middle half▲ 253%€22,559below the sector's middle half▲ 29.4%€2,500below the sector's middle half▼ 88.9%€926below the sector's middle half▼ 63.0%
Total assets€6,902below the sector's middle half-€23,528below the sector's middle half▲ 241%€24,299below the sector's middle half▲ 3.3%€26,450below the sector's middle half▲ 8.9%€14,891below the sector's middle half▼ 43.7%
Debt€1,963-€6,099▲ 211%€1,740▼ 71.5%€23,950▲ 1,276%€13,965▼ 41.7%
Working capital€4,940below the sector's middle half-€13,102within the sector's middle half▲ 165%€19,391within the sector's middle half▲ 48.0%-€1,125below the sector's middle half-€998below the sector's middle half▲ 11.3%
Solvency71.6%within the sector's middle half-74.1%within the sector's middle half▲ 2.5pp92.8%above the sector's middle half▲ 18.8pp9.5%below the sector's middle half▼ 83.4pp6.2%below the sector's middle half▼ 3.2pp
Current ratio3.52within the sector's middle half-3.15within the sector's middle half▼ 0.3712.14above the sector's middle half▲ 8.990.95below the sector's middle half▼ 11.190.93below the sector's middle half▼ 0.02
Return on assets (ROA)35.3%above the sector's middle half-53.1%above the sector's middle half▲ 17.7pp21.1%within the sector's middle half▼ 32.0pp4.5%within the sector's middle half▼ 16.6pp-10.6%below the sector's middle half▼ 15.1pp
above
within
below
the middle half (P25 to P75) of NACE 62, Computer programming, consultancy and related 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 per fiscal year
Operating resultNet result
The operating result turns negative in 2025: a loss of €1,498 after €1,620 in 2024, the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €14,891
Fixed assets
€1,924 ▼ 46.9%
Current assets
€12,967 ▼ 43.2%
Equity and liabilities €14,891
Equity
€926 ▼ 63.0%
Debt
€13,965 ▼ 41.7%
Debt's share of the balance-sheet total rises from 90.5% to 93.8%. Equity and debt are lower.
Key figures and ratios
EBITDA
€203▼
2024 · €3,269
Cash flow
€127▼
2024 · €2,847
Interest coverage
2.65▼
2024 · 39.16
Debt ≤ 1 year
€13,965▼
2024 · €23,950
Income taxes
€0▼
2024 · €339
Equity ratios withheld: equity of €926 is too small for a meaningful ratio.
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 646 companies that looked in July 2024 the way this one looks now, 7.3% went bankrupt within 24 months and 86% are still going.
- Micro
- 5 to 10 years old
- solvency under 10%
- a loss of 10% of the balance sheet or more
7.3%
went bankrupt
5.9%
stopped otherwise
86%
still going
A further 1.1% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a lower bankruptcy probability: 0.6% 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 497,338 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% | 1.9% |
| 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 646 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 |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | €683 | €1,159 | €1,650 | €1,701 | ▲ 3.1% |
| Other operating charges640/8 | €91 | €271 | €292 | €304 | €312 | ▲ 2.6% |
| Gross operating margin9900 | €3,195 | €16,392 | €8,004 | €3,573 | €515 | ▼ 85.6% |
| Operating profit (loss)9901 | €3,105 | €15,438 | €6,553 | €1,620 | -€1,498 | ▼ 192% |
| Financial income75/76B | €0 | €0 | - | - | - | - |
| Recurring financial income75 | €0 | €0 | - | - | - | - |
| Financial charges65/66B | €43 | €77 | €65 | €84 | €77 | ▼ 8.2% |
| Recurring financial charges65 | €43 | €77 | €65 | €84 | €77 | ▼ 8.2% |
| Profit (loss) for the period before taxes9903 | €3,062 | €15,361 | €6,488 | €1,536 | -€1,574 | ▼ 202% |
| Income taxes67/77 | €623 | €2,873 | €1,357 | €339 | €0 | ▼ 100% |
| Profit (loss) for the period9904 | €2,440 | €12,489 | €5,131 | €1,197 | -€1,574 | ▼ 232% |
| Profit (loss) for the period to be appropriated9905 | €2,440 | €12,489 | €5,131 | €1,197 | -€1,574 | ▼ 232% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €6,902 | €23,528 | €24,299 | €26,450 | €14,891 | ▼ 43.7% |
| Fixed assets21/28 | - | €4,327 | €3,168 | €3,625 | €1,924 | ▼ 46.9% |
| Tangible fixed assets22/27 | - | €4,327 | €3,168 | €3,625 | €1,924 | ▼ 46.9% |
| Furniture and vehicles24 | - | €4,327 | €3,168 | €3,625 | €1,924 | ▼ 46.9% |
| Current assets29/58 | €6,902 | €19,201 | €21,131 | €22,825 | €12,967 | ▼ 43.2% |
| Stocks and contracts in progress3 | €237 | €0 | - | - | - | - |
| Stocks30/36 | €237 | €0 | - | - | - | - |
| Amounts receivable within one year40/41 | - | - | €1,773 | €2,671 | €1,052 | ▼ 60.6% |
| Other amounts receivable41 | - | - | €1,773 | €2,671 | €1,052 | ▼ 60.6% |
| Cash at bank and in hand54/58 | €6,665 | €19,201 | €19,359 | €20,154 | €11,915 | ▼ 40.9% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €6,902 | €23,528 | €24,299 | €26,450 | €14,891 | ▼ 43.7% |
| Equity10/15 | €4,940 | €17,428 | €22,559 | €2,500 | €926 | ▼ 63.0% |
| Contributions10/11 | €2,500 | €2,500 | €2,500 | €2,500 | €2,500 | = |
| Reserves13 | €2,440 | €14,928 | €20,059 | €0 | - | - |
| Distributable reserves133 | €2,440 | €14,928 | €20,059 | €0 | - | - |
| Profit (loss) carried forward14 | - | - | - | €0 | -€1,574 | - |
| Amounts payable17/49 | €1,963 | €6,099 | €1,740 | €23,950 | €13,965 | ▼ 41.7% |
| Amounts payable within one year42/48 | €1,963 | €6,099 | €1,740 | €23,950 | €13,965 | ▼ 41.7% |
| Trade debts44 | - | - | - | - | €1 | - |
| Suppliers440/4 | - | - | - | - | €1 | - |
| Taxes, remuneration and social security45 | €623 | €3,027 | €0 | - | - | - |
| Taxes450/3 | €623 | €3,027 | €0 | - | - | - |
| Other amounts payable47/48 | €1,340 | €3,072 | €1,740 | €23,950 | €13,965 | ▼ 41.7% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €2,440 | €12,489 | €5,131 | €1,197 | -€1,574 | ▼ 232% |
| + Depreciation and write-downs630 | - | €683 | €1,159 | €1,650 | €1,701 | ▲ 3.1% |
| Operating cash flow (approximation) | €2,440 | €13,172 | €6,289 | €2,847 | €127 | ▼ 95.6% |
| Investment in fixed assets (approximation) | - | - | €0 | -€2,107 | €0 | ▲ 100% |
| Change in cash | - | €12,536 | €158 | €795 | -€8,239 | ▼ 1,136% |
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
26-06
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
31-12
Financial
Weakest financial yearnet -€1,574
Net result drops to -€1,574, the lowest in the series.
06-02
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
01-03
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial
Liquidity quadruplescurrent ratio 12.14
Current ratio from 3.15 to 12.14; short-term debt falls from €6,099 to €1,740.
27-02
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Highest result since 2021net €12,489 ▲412%
Operating result €15,438, net result €12,489, both a record.
28-04
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 1 act read
About the unread acts
We know of 1 Belgian State Gazette act for this company. It has not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
1 act for this company is 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, Kasterlee · 1 establishment unit since 2021
Ground area
1,437 m²
Building footprint
146 m²
Volume, LiDAR
681 m³
Parcel 13017C0386/00N000, Flanders · tallest building 7.0 m, ±2 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
LUIJTENANT
since 20212.317.064.338
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 13017C0386/00N000 | Flanders | 1,437 m² | 1 · 146 m² | 7.0 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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Of 30,009 companies in sector 62200 we hold annual accounts for 18,399. 1,770 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
Founded17-05-2021
Fiscal year end31-12
Activities, NACEBEL 2025
62200Computer consultancy and computer facilities management
62100Computer programming
95100Repair and maintenance of computers and communication equipment
E-invoicing
Reachable via Peppol
Peppol ID
0208:0768439740
Registered
03-01-2026
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.