LM & FILS (0748.880.778): annual accounts, directors and company register

LM & FILS

Flémalle ·KBO/BCE: BE 0748.880.778

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%

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%

Company	Total assets	Gross margin	Solvency	Staff
LM & FILS Flémalle	€484,755	€154,088	0.9%	-
LEMAIREINVEST Malmedy	€483,147	€151,234	81.2%	0
MVH Holding Visé	€505,056	€174,867	67.1%	-
LUDICORP Héron	€458,289	€146,676	78.9%	-
DO CONSULTING Crisnée	€564,005	€142,929	64.4%	-
MR MANAGEMENT Dison	€443,513	€129,659	56.3%	-
CUPELLI METROLOGY CONSULTING Herstal	€574,074	€160,544	91.9%	-

Line	2025	2024	2023	2022	2021	2020
Balance sheet: assets
Total assets`20/58`	484,755	418,568	484,933	490,375	324,211	306,938
Fixed assets`21/28`	206,274	217,199	228,124	239,049	249,974	260,899
Tangible fixed assets`22/27`	206,274	217,199	228,124	239,049	249,974	260,899
Land and buildings`22`	206,274	217,199	228,124	239,049	249,974	260,899
Current assets`29/58`	278,481	201,368	256,808	251,325	74,237	46,038
Amounts receivable after more than one year`29`	19,209	0	71,880	50,374	30,058	8,362
Other amounts receivable`291`	19,209	0	71,880	50,374	30,058	8,362
Stocks and contracts in progress`3`	135,445	135,445	135,445	124,204	-	-
Stocks`30/36`	135,445	135,445	135,445	124,204	-	-
Amounts receivable within one year`40/41`	23,242	6,500	65	44,260	10,854	17,545
Trade receivables`40`	0	0	0	40,120	5,250	17,545
Other amounts receivable`41`	23,242	6,500	65	4,140	5,604	0
Cash at bank and in hand`54/58`	48,091	33,270	48,928	31,964	33,325	19,675
Deferred charges and accrued income`490/1`	52,494	26,153	489	524	0	456
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	484,755	418,568	484,933	490,375	324,211	306,938
Equity`10/15`	4,500	46,285	4,500	74,566	41,182	12,382
Contributions`10/11`	4,500	4,500	4,500	4,500	4,500	4,500
Reserves`13`	-	-	-	-	-	0
Non-distributable reserves`130/1`	-	-	-	-	-	0
Reserves not available under the articles`1311`	-	-	-	-	-	0
Profit (loss) carried forward`14`	0	41,785	0	70,066	36,682	7,882
Amounts payable`17/49`	480,255	372,283	480,433	415,809	283,029	294,556
Amounts payable after more than one year`17`	277,547	300,210	322,127	343,326	256,332	267,938
Financial debts`170/4`	277,547	300,210	322,127	343,326	256,332	267,938
Amounts payable within one year`42/48`	201,197	70,553	155,140	69,358	25,222	25,143
Current portion of amounts payable after more than one year`42`	22,664	21,917	21,199	20,506	11,606	11,340
Financial debts`43`	-	0	6,000	11,000	-	-
Credit institutions`430/8`	-	0	6,000	11,000	-	-
Trade debts`44`	646	7,016	824	20,484	366	843
Suppliers`440/4`	646	7,016	824	20,484	366	843
Taxes, remuneration and social security`45`	6,001	6,457	35,034	17,368	13,250	12,959
Taxes`450/3`	6,001	4,957	29,784	12,118	13,250	12,959
Remuneration and social security`454/9`	0	1,500	5,250	5,250	0	0
Other amounts payable`47/48`	171,886	35,163	92,083	-	-	-
Accrued charges and deferred income`492/3`	1,512	1,519	3,165	3,125	1,475	1,475
Income statement
Turnover`70`	-	-	0	-	0	-
Gross operating margin`9900`	154,088	74,132	72,946	64,984	58,099	17,139
Goods, raw materials, services and sundry goods`60/61`	-	-	0	-	0	-
Remuneration, social security and pensions`62`	-	-	-	-	0	-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	10,925	10,925	10,925	10,925	10,925	4,101
Other operating charges`640/8`	66	584	246	1,854	55	218
Operating profit (loss)`9901`	143,097	62,622	61,775	52,205	47,119	12,821
Financial income`75/76B`	421	1,407	1,842	515	319	112
Recurring financial income`75`	421	1,407	1,842	515	319	112
Financial charges`65/66B`	9,979	10,759	12,032	6,469	7,647	3,051
Recurring financial charges`65`	9,979	10,759	12,032	6,469	7,647	3,051
Profit (loss) for the period before taxes`9903`	133,540	53,271	51,585	46,251	39,792	9,882
Income taxes`67/77`	33,310	11,485	13,317	12,868	10,992	2,000
Profit (loss) for the period`9904`	100,230	41,785	38,268	33,384	28,800	7,882
Profit (loss) for the period to be appropriated`9905`	100,230	41,785	38,268	33,384	28,800	7,882
Appropriation of the result
Profit (loss) to be appropriated`9906`	142,015	41,785	108,333	70,066	36,682	7,882
Profit (loss) brought forward from the previous period`14P`	41,785	-	70,066	36,682	7,882	-
Transfer to equity`691/2`	-	-	-	-	-	0
Profit to be distributed`694/7`	142,015	-	108,333	-	-	-
Return on contributions (dividend)`694`	142,015	-	108,333	-	-	-
Document	PDF	PDF	PDF	PDF	PDF	PDF

Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	23-07-2026	2026-00321559	PDF
31-12-2024	micro format	22-07-2025	2025-00297758	PDF
31-12-2023	micro format	23-07-2024	2024-00294856	PDF
31-12-2022	micro format	17-07-2023	2023-00249775	PDF
31-12-2021	micro format	16-08-2022	2022-20293756	PDF
31-12-2020	micro format	26-08-2021	2021-58900048	PDF

Line	2025	2024	2023	2022	2021	2020
EBITDA	154,022	73,547	72,700	63,130	58,044	16,921
Cash flow	111,155	52,710	49,193	44,309	39,725	11,983
Investment in fixed assets (approximation)	0	0	0	0	0	265,000
Change in cash	14,821	-15,659	16,965	-1,361	13,649	-
Working capital	77,284	130,815	101,668	181,967	49,015	20,896
Solvency	0.9%	11.1%	0.9%	15.2%	12.7%	4.0%
Current ratio	1.38	2.85	1.66	3.62	2.94	1.83
Quick ratio	0.71	0.93	0.78	1.83	2.94	1.83
Debt to equity	-	8.04	-	5.58	6.87	23.79
ROE	-	90.3%	850.4%	44.8%	69.9%	63.7%
ROA	20.7%	10.0%	7.9%	6.8%	8.9%	2.6%
Interest coverage	15.44	6.84	6.04	9.76	7.59	-

Overview

Lifetime

Key points

Equity

Result

Turnover

Debts

Liquidity

Position in the sector

Checked score

Score breakdown

Comparable companies, two years later

Signals

Board and ownership

Recent changes

Comparable companies

Official details

Annual accounts 2025

Insights on LM & FILS

Financials

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency0.9%

Current ratio1.38

Return on assets20.7%

Filed annual accounts

Filings

Key figures and ratios

Insights on LM & FILS

Board & ownership

Board

Mandates through the years

Control

Capital

Network & group

No group

Timeline

Timeline

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Company details

Identity

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Location