LUMA
ActiveSummary
LUMA has been active since 2016 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €32,748 and a net result of €17,554. Equity is shrinking by ~10.9% per year across the filed fiscal years. Its solvency ranks better than 31% of 7814 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.3% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability86▲+86
Solvency51=
Growth32=
Track record100
Bankruptcy probability, 12 months
0.3%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €2,000 at 30 days acceptable
Liquidity tight (current ratio 1.37 against 1.36 in 2024; short-term debt: 71.1% and cash: 21.1% of total assets), and 74.2% of the assets are financed with debt.
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Signals
Three signals. The signal on the left, the evidence on the right.
−lowers risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 82
Relative position
BE, all sectors
reference
Office administrative, office support and other business support activities (NACE 82)
about 37% 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
25.8%
Return on assets
13.8%
Age of the figures
9 mo
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 01-07-2026, 30 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
30 d early
2024
1 d early
2023
6 d early
2022
32 d early
2021
4 d early
2020
5 d early
2019
7 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 12 days before the deadline; the sector median for financial year 2024 is 7 days before the deadline, and 35% 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.
Companies Code · seven monthsPosition in the running window
27-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
€32,748▲ 116%
2024 · €15,194
Total assets
€126,877▲ 114%
2024 · €59,337
Net result
€17,554
2024 · -€22,756
Working capital
€33,624▲ 116%
2024 · €15,559
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€6,717▼ 0.9%€5,418▼ 19.3%-€34,698-€22,003▲ 36.6%€18,447
Net result€2,671▼ 11.4%€1,739▼ 34.9%-€35,987-€22,756▲ 36.8%€17,554
Equity€82,738▲ 3.3%€73,937▼ 10.6%€37,950▼ 48.7%€15,194▼ 60.0%€32,748▲ 116%
Total assets€168,767▲ 25.7%€136,575▼ 19.1%€138,347▲ 1.3%€59,337▼ 57.1%€126,877▲ 114%
Debt€86,029▲ 58.9%€62,638▼ 27.2%€100,397▲ 60.3%€44,143▼ 56.0%€94,129▲ 113%
Working capital€99,249▲ 94.8%€77,105▼ 22.3%€38,734▼ 49.8%€15,559▼ 59.8%€33,624▲ 116%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2025: €18,447 after a loss of €22,003 in 2024, the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €126,877
Fixed assets
€3,099 ▲ 233%
Current assets
€123,778 ▲ 112%
Equity and liabilities €126,877
Equity
€32,748 ▲ 116%
Debt
€94,129 ▲ 113%
Debt's share of the balance-sheet total falls from 74.4% to 74.2%. Equity and debt are higher.
Key figures and ratios
EBITDA
€19,379▲
2024 · -€20,592
Cash flow
€18,486▲
2024 · -€21,345
Current ratio
1.37▲
2024 · 1.36
Quick ratio
1.14▼
2024 · 1.20
Debt to equity
2.87▼
2024 · 2.91
ROE
53.6%▲
2024 · -149.8%
ROA
13.8%▲
2024 · -38.4%
Interest coverage
84.26▲
2024 · -51.22
Debt ≤ 1 year
€90,154▲
2024 · €42,846
Income taxes
€746▲
2024 · €576
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 5,049 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 bankruptcy probability of 0.3% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,058 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% | 1.6% |
| 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 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 5,049 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 | €12,403 | €2,213 | €1,701 | €1,411 | €932 | ▼ 33.9% |
| Other operating charges640/8 | €2,083 | €1,739 | €2,221 | €2,017 | €1,977 | ▼ 2.0% |
| Gross operating margin9900 | €21,203 | €9,370 | -€30,776 | -€18,575 | €21,356 | ▲ 215% |
| Operating profit (loss)9901 | €6,717 | €5,418 | -€34,698 | -€22,003 | €18,447 | ▲ 184% |
| Financial income75/76B | €9 | €86 | €2 | €225 | €83 | ▼ 63.1% |
| Recurring financial income75 | €9 | €86 | €2 | €225 | €83 | ▼ 63.1% |
| Financial charges65/66B | €728 | €862 | €666 | €402 | €230 | ▼ 42.8% |
| Recurring financial charges65 | €728 | €862 | €666 | €402 | €230 | ▼ 42.8% |
| Profit (loss) for the period before taxes9903 | €5,998 | €4,642 | -€35,362 | -€22,180 | €18,300 | ▲ 183% |
| Income taxes67/77 | €3,327 | €2,903 | €625 | €576 | €746 | ▲ 29.5% |
| Profit (loss) for the period9904 | €2,671 | €1,739 | -€35,987 | -€22,756 | €17,554 | ▲ 177% |
| Profit (loss) for the period to be appropriated9905 | €2,671 | €1,739 | -€35,987 | -€22,756 | €17,554 | ▲ 177% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €168,767 | €136,575 | €138,347 | €59,337 | €126,877 | ▲ 114% |
| Fixed assets21/28 | €11,649 | €16,717 | €8,653 | €932 | €3,099 | ▲ 233% |
| Tangible fixed assets22/27 | €6,256 | €4,043 | €2,343 | €932 | - | - |
| Plant, machinery and equipment23 | €702 | €304 | €120 | - | - | - |
| Furniture and vehicles24 | €5,071 | €3,647 | €2,223 | €932 | - | - |
| Other tangible fixed assets26 | €483 | €92 | - | - | - | - |
| Financial fixed assets28 | €5,393 | €12,674 | €6,310 | - | €3,099 | - |
| Current assets29/58 | €157,118 | €119,858 | €129,694 | €58,405 | €123,778 | ▲ 112% |
| Stocks and contracts in progress3 | €32,001 | €7,944 | €9,212 | €7,010 | €21,237 | ▲ 203% |
| Stocks30/36 | €13,746 | €640 | €1,819 | €5,200 | €3,837 | ▼ 26.2% |
| Contracts in progress37 | €18,255 | €7,304 | €7,393 | €1,810 | €17,400 | ▲ 861% |
| Amounts receivable within one year40/41 | €87,235 | €23,850 | €60,145 | €9,766 | €68,118 | ▲ 598% |
| Trade receivables40 | €81,714 | €23,137 | €59,059 | €6,002 | €64,745 | ▲ 979% |
| Other amounts receivable41 | €5,521 | €713 | €1,086 | €3,764 | €3,373 | ▼ 10.4% |
| Cash at bank and in hand54/58 | €31,258 | €76,766 | €41,836 | €28,415 | €26,720 | ▼ 6.0% |
| Deferred charges and accrued income490/1 | €6,624 | €11,298 | €18,501 | €13,214 | €7,703 | ▼ 41.7% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €168,767 | €136,575 | €138,347 | €59,337 | €126,877 | ▲ 114% |
| Equity10/15 | €82,738 | €73,937 | €37,950 | €15,194 | €32,748 | ▲ 116% |
| Contributions10/11 | €12,400 | €12,400 | €12,400 | €12,400 | €12,400 | = |
| Reserves13 | €70,338 | €61,537 | €61,537 | €61,537 | €61,537 | = |
| Non-distributable reserves130/1 | €3,169 | €3,169 | €3,169 | €3,169 | €3,169 | = |
| Reserves not available under the articles1311 | €3,169 | €3,169 | €3,169 | €3,169 | €3,169 | = |
| Distributable reserves133 | €67,169 | €58,368 | €58,368 | €58,368 | €58,368 | = |
| Profit (loss) carried forward14 | - | - | -€35,987 | -€58,743 | -€41,189 | ▲ 29.9% |
| Amounts payable17/49 | €86,029 | €62,638 | €100,397 | €44,143 | €94,129 | ▲ 113% |
| Amounts payable after more than one year17 | €27,880 | €17,938 | €7,773 | - | - | - |
| Financial debts170/4 | €27,880 | €17,938 | €7,773 | - | - | - |
| Amounts payable within one year42/48 | €57,869 | €42,753 | €90,960 | €42,846 | €90,154 | ▲ 110% |
| Current portion of amounts payable after more than one year42 | €9,723 | €9,941 | €10,165 | €7,773 | - | - |
| Trade debts44 | €47,501 | €20,294 | €50,775 | €16,888 | €44,612 | ▲ 164% |
| Suppliers440/4 | €47,501 | €20,294 | €50,775 | €16,888 | €44,612 | ▲ 164% |
| Advances received on contracts in progress46 | - | - | €18,770 | €6,410 | €31,625 | ▲ 393% |
| Taxes, remuneration and social security45 | - | €1,085 | €344 | €750 | €484 | ▼ 35.5% |
| Taxes450/3 | - | €1,085 | €344 | - | €484 | - |
| Remuneration and social security454/9 | - | - | - | €750 | - | - |
| Other amounts payable47/48 | €645 | €11,433 | €10,906 | €11,025 | €13,433 | ▲ 21.8% |
| Accrued charges and deferred income492/3 | €280 | €1,947 | €1,664 | €1,297 | €3,975 | ▲ 206% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €2,671 | €1,739 | -€35,987 | -€22,756 | €17,554 | ▲ 177% |
| + Depreciation and write-downs630 | €12,403 | €2,213 | €1,701 | €1,411 | €932 | ▼ 33.9% |
| Operating cash flow (approximation) | €15,074 | €3,952 | -€34,286 | -€21,345 | €18,486 | ▲ 187% |
| Investment in fixed assets (approximation) | - | -€7,281 | €6,363 | €6,310 | -€3,099 | ▼ 149% |
| Change in cash | - | €45,508 | -€34,930 | -€13,421 | -€1,695 | ▲ 87.4% |
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
01-07
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
31-12
Financial
Back to profitnet €17,554
Net result €17,554 after 2 loss-making years.
30-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
25-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial
Weakest financial yearnet -€35,987
Net result drops to -€35,987, the lowest in the series; recovery starts the following year.
29-06
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
27-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
26-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
24-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
17-07
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
18-07
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
21-07
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 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, Tongeren-Borgloon · 1 establishment unit since 2016
Ground area
775 m²
Building footprint
110 m²
Volume, LiDAR
585 m³
Parcel 73007A0177/00M000, Flanders · tallest building 9.6 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
de Tieckenstraat 42, 3840 Tongeren-Borgloon
since 20162.249.714.664
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 73007A0177/00M000 | Flanders | 775 m² | 1 · 110 m² | 9.6 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 24,517 companies in sector 82990 we hold annual accounts for 9,415. 6,478 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 (pre-2019)
Founded15-01-2016
Fiscal year end31-12
Activities, NACEBEL 2025
82990Other business support services
43221Plumbing work
43222Installation of electric heating, air conditioning, cooling and ventilation
70200Business and other management consultancy
E-invoicing
Reachable via Peppol
Peppol ID
0208:0645996046
Also
9925:BE0645996046
Register as of 26 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.