Equity
€4.0m ▲ 4.5%
LUNA has made a profit in every financial year since 2007.
LUNA
Lifetime
20 annual accounts with figures on one time axis, 25 filings since 2002peak €1.1m (2022)
€345,792▲ 1.6%
peak €656,446 (2022)
€171,687▲ 5.2%
peak €4.0m (2026)
€4.0m▲ 4.5%
€27,207▼ 58.2%
peak 0 FTE (2024)
0 FTE
Board1 name since 2022
1 directorLUYTEN Nancy
Documentsfilings and deeds
03-11-20263 days late
2026abbreviated format
Company renamed from NANCY LUYTEN to LUNA 22-04Debts from €65,162 to €27,207Cash from €512,291 to €671,940
Key points
from the 2026 annual accountsTurnover
≈ €590,000 estimated
The abbreviated format states no turnover.
Investments
€39,939 0.3 × depreciation
Green is investment, beige is depreciation.
Liquidity
88.54 was 33.74 in 2025
Short-term debts fell from €65,040 to €27,207.
Filings
25 annual accounts since 2002
Eight of the last ten came late. The 2017 accounts came latest: 30 days after the end of the period.
Position in the sector
99.3%
Higher solvency than 95% of companies in legal and accounting. Sector median 47.7% · 159 companies.
Checked score
95
Excellent
Financially stronger than 62% of small companies in legal and accounting (NACE 69)
Probability in this band: under 0.55%
Bankruptcy probability within 12 months
< 0.1% Very low
0%0.5%1.5%4%10%≥ 25%
The dashed line is the sector median: < 0.1% across 1,476 companies (NACE 69, small).
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Last 24 months
12-2024: < 0.1%
01-2025: < 0.1%● unchanged vs 12-2024
02-2025: < 0.1%● unchanged vs 01-2025
03-2025: < 0.1%● unchanged vs 02-2025
04-2025: < 0.1%● unchanged vs 03-2025lowest value
05-2025: < 0.1%● unchanged vs 04-2025
06-2025: < 0.1%● unchanged vs 05-2025
07-2025: < 0.1%● unchanged vs 06-2025
08-2025: < 0.1%● unchanged vs 07-2025
09-2025: < 0.1%● unchanged vs 08-2025
10-2025: < 0.1%● unchanged vs 09-2025
11-2025: < 0.1%● unchanged vs 10-2025
12-2025: < 0.1%● unchanged vs 11-2025
01-2026: < 0.1%● unchanged vs 12-2025
02-2026: < 0.1%● unchanged vs 01-2026
03-2026: < 0.1%● unchanged vs 02-2026
04-2026: < 0.1%● unchanged vs 03-2026
05-2026: < 0.1%● unchanged vs 04-2026
06-2026: < 0.1%● unchanged vs 05-2026
07-2026: < 0.1%● unchanged vs 06-2026
08-2026: < 0.1%● unchanged vs 07-2026
09-2026: < 0.1%● unchanged vs 08-2026
10-2026: < 0.1%● unchanged vs 09-2026highest value
11-2026: < 0.1%● unchanged vs 10-2026
Financial strengthStrong
Score breakdown
lowers risk
Size: total assets €4.0m
Sector: Legal and accounting activities (NACE 69)
Figures for financial year 2026 (filed on 04-11-2026)
Equity €4.0m (99.3% of total assets)
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 69, small). It does better than 86% of them on solvency, 81% on liquidity, 36% on profitability and 46% on growth.
The bankruptcy probability was computed on 09-11-2026 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 31-03-2026.
Of the companies with a bankruptcy probability in the very low class on 30-06-2025, 0.1% 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, 14,766 companies had the same profile as LUNA has now. Each dot stands for 37 companies, two years later.
96.2%
were still trading
3.5%
stopped another way
0.2%
went bankrupt
Another 0.1% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of LUNA itself: < 0.1% 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 14,766 companies, not a prediction for LUNA. 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 €370,000 on 30-day terms is acceptable
Liquidity is ample, with a current ratio of 88.54 (33.74 in 2025), above the usual 1.5. Short-term debt is 0.7% and cash 16.8% of total assets. 0.7% 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
Five signals.
lowers riskraises risk
raises risk · 2026 accounts filed 3 days late
The financial year that closed on 31-03-2026 was due by 31-10-2026 and was filed on 03-11-2026, 3 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 · 10 filingsDeviation from the deadline
2026
3 days late
2025
on the day
2024
1 day early
2023
9 days late
2022
2 days late
2021
30 days late
2020
19 days late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
The company filed its last 7 accounts on average 9 days after the deadline. In the sector (NACE 69), the median for financial year 2024 was 9 days before the deadline, and 32% of those companies filed late.
Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-03-2027 and is due by 31-10-2027. Nothing is late today. The company usually files around 2 November (5 of the last 5 accounts filed within 30 days either side of that date).
Companies Code · seven monthsWhere today falls in the filing period
09-11-2026 today31-03-2027 year end31-10-2027 deadline
Recent changes
Company renamed from NANCY LUYTEN to LUNA
Appointment: LUYTEN Nancy (statutory director) · Gazette deed
Registered in the Peppol Directory
Reachable for e-invoices through 0208:0473564985
Incorporation
published on 30-12-2000 · Gazette deed
Comparable companies
same main activity, similar in size and age| Company | ||||
|---|---|---|---|---|
| LUNA Oud-Heverlee | €4.0m | €345,792 | 99.3% | 0 |
| HAYEN GEERT Genk | €3.2m | €414,484 | 64.5% | 0 |
| ALAIN COSTANTINI AVOCAT Woluwe-Saint-Pierre | €3.8m | €526,655 | 34.3% | 0 |
| ADVOCATENKANTOOR VANHOUCKE - VERKEST Antwerp | €2.5m | €286,347 | 97.8% | 0 |
| GUILLAUME DEKNUDT Heuvelland | €2.5m | €354,017 | 59.6% | 0 |
| ADVOCATEN BAELDE Bruges | €3.3m | €305,406 | 50.1% | 0.4 |
| Virginie Frémat Zulte | €3.5m | €503,088 | 27.7% | 0 |
These companies have the same main activity as LUNA: activities of lawyers (NACE 69101). They are comparable in size and age: total assets between €2.5m and €3.8m, founded between 1998 and 2010.
Official details
Source: KBO- Status
- Active since 20-12-2000Normal situation
- Activity
- Activities of lawyersNACE 69101
- Financial year end
- 31 March
- Peppol
- Reachable since 23-09-2025
Insights on LUNA
LUNA files the abbreviated format. That format states no turnover. The gross margin rose from €155,059 in 2007 to €345,792 in 2026.
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 LUNA
- What is the company number of LUNA?
- The company number of LUNA is 0473.564.985. The VAT number is the same number with BE in front: BE 0473.564.985.
- Where is LUNA based?
- The registered office is at Korbeekdamstraat 24, 3050 Oud-Heverlee.Company details
- What does LUNA do?
- According to the KBO register, the main activity is activities of lawyers (NACE 69101).
- What is the legal form of LUNA?
- LUNA is a private limited company (BV).
- When was LUNA founded?
- LUNA was founded on 20-12-2000.
- Is LUNA still active?
- Yes, LUNA is an active enterprise in the KBO register.
- What is the turnover of LUNA?
- The turnover in financial year 2026 is ≈ €590,000. This figure is estimated from the gross margin of €345,792 and 64 comparable companies (NACE 69). It probably lies between €500,000 and €760,000.Financials
- Is LUNA profitable?
- In financial year 2026, LUNA made a profit of €171,687.
- Where can I find the annual accounts of LUNA?
- LUNA filed 25 annual accounts with the National Bank of Belgium, the latest for financial year 2026.
- When are the next annual accounts of LUNA due?
- LUNA must file the annual accounts for financial year 2027 by 31-10-2027.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 Compare this company with its sector.Sector benchmark See what changed in the latest annual accounts.What changed
See how customers, suppliers and banks see your own company and what to improve first.