What is the address of L & M?

The registered office of L & M is located at Gracialaan 14, 8420 De Haan.

Is L & M still active?

Yes. According to the CBE (31 October 2026) L & M is active, legal situation “Normale toestand”, started on 27 February 1987.

Is L & M registered on Peppol?

No, L & M is currently not registered on the Peppol network.

What is the enterprise number of L & M?

The enterprise number of L & M is BE0430556274.

When was L & M founded?

L & M was founded on 27 February 1987.

Who are the directors of L & M?

According to the 2025 annual accounts, the directors of L & M are: Ivan Ghevaert, Rita Maes.

Is L & M a reliable company?

Databakkes does not pass judgement; this is what the sources say: Active according to the CBE since 27 February 1987; 5 annual accounts filed, latest fiscal year 2025; 2 directors known from the annual account.

How much profit did L & M make in 2025?

L & M posted a profit after taxes of € 6,712 in financial year 2025.

What is the revenue of L & M?

As a small company, L & M is not required to publish revenue in its annual accounts. In financial year 2025, its added value was € 13,822.

L & M (Public Limited) - De Haan - BE0430556274

Dossier L & M, printed on 31 October 2026 from databakkes.be/en/0430556274/l-m. Sources: CBE, National Bank of Belgium, Belgian Official Gazette.

Warning lights

Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.

Tight liquidity NBB

Cash and receivables cover 3 % of short-term debt in 2025; threshold 65 %.
Not on Peppol Peppol

Not registered in the Peppol network, mandatory for VAT-liable companies since 1 January 2026.

Financials

Financial year 2025

L & M from De Haan, company number BE0430556274, closed financial year 2025 with a result of € 6,712 after tax. For that financial year L & M recorded a gross margin of € 13,822 and equity of € 31,143. Compared with financial year 2024, the result moved from € 5,015 to € 6,712. Profitable, and profit is growing. The buffer is growing. A strong own buffer against the debts. The most recent annual accounts were filed with the National Bank of Belgium on July 7, 2026.

What it is worth Growing

€ 31,143

▲ 27% vs 2024

Assets minus debts, by the books. What is left if everything were sold and paid today.

Profit Growing

€ 6,712

▲ 34% vs 2024

Profit after tax over the fiscal year.

Where the profit goes Growing

Stays in the company

No dividend for 2025. Retained profit grew to € -102,719.

Debts at end 2025

Bank debt

€ 6,927

▲ 18% vs 2024

Loans from banks and other lenders, long and short.

Owed to suppliers

€ 1,128

▲ € 1,002 vs 2024

Supplier invoices still open on the last day of the fiscal year.

Key figures per fiscal year Download key figures (CSV)
	2022	2023	2024	2025	Change 2024 → 2025
Gross margin	€ 9,515 Gross margin 2022: € 9,515 First fiscal year in the series	€ 11,380 Gross margin 2023: € 11,380 ▲ 20% vs 2022 (€ 9,515) Favourable step	€ 12,112 Gross margin 2024: € 12,112 ▲ 6% vs 2023 (€ 11,380) Favourable step	€ 13,822 Gross margin 2025: € 13,822 ▲ 14% vs 2024 (€ 12,112) Favourable step	▲ 14%
Profit after taxes	€ -1,057 Profit after taxes 2022: € -1,057 First fiscal year in the series	€ 4,592 Profit after taxes 2023: € 4,592 ▲ € 5,649 vs 2022 (€ -1,057) Favourable step	€ 5,015 Profit after taxes 2024: € 5,015 ▲ 9% vs 2023 (€ 4,592) Favourable step	€ 6,712 Profit after taxes 2025: € 6,712 ▲ 34% vs 2024 (€ 5,015) Favourable step	▲ 34%
Equity	€ 14,825 Equity 2022: € 14,825 First fiscal year in the series	€ 19,417 Equity 2023: € 19,417 ▲ 31% vs 2022 (€ 14,825) Favourable step	€ 24,432 Equity 2024: € 24,432 ▲ 26% vs 2023 (€ 19,417) Favourable step	€ 31,143 Equity 2025: € 31,143 ▲ 27% vs 2024 (€ 24,432) Favourable step	▲ 27%
Total debts	€ 42,231 Total debts 2022: € 42,231 First fiscal year in the series	€ 34,891 Total debts 2023: € 34,891 ▼ 17% vs 2022 (€ 42,231) Favourable step	€ 27,392 Total debts 2024: € 27,392 ▼ 21% vs 2023 (€ 34,891) Favourable step	€ 17,592 Total debts 2025: € 17,592 ▼ 36% vs 2024 (€ 27,392) Favourable step	▼ 36%
Land & buildings	€ 41,633 Land & buildings 2022: € 41,633 First fiscal year in the series	€ 38,809 Land & buildings 2023: € 38,809 ▼ 7% vs 2022 (€ 41,633) Unchanged	€ 35,985 Land & buildings 2024: € 35,985 ▼ 7% vs 2023 (€ 38,809) Unchanged	€ 33,162 Land & buildings 2025: € 33,162 ▼ 8% vs 2024 (€ 35,985) Unchanged	▼ 8%
Retained profit	€ -119,037 Retained profit 2022: € -119,037 First fiscal year in the series	€ -114,445 Retained profit 2023: € -114,445 ▲ € 4,592 vs 2022 (€ -119,037) Favourable step	€ -109,431 Retained profit 2024: € -109,431 ▲ € 5,015 vs 2023 (€ -114,445) Favourable step	€ -102,719 Retained profit 2025: € -102,719 ▲ € 6,712 vs 2024 (€ -109,431) Favourable step	▲ € 6,712
Bank debt	€ 4,546 Bank debt 2022: € 4,546 First fiscal year in the series	€ 8,343 Bank debt 2023: € 8,343 ▲ 84% vs 2022 (€ 4,546) Unfavourable step	€ 5,868 Bank debt 2024: € 5,868 ▼ 30% vs 2023 (€ 8,343) Favourable step	€ 6,927 Bank debt 2025: € 6,927 ▲ 18% vs 2024 (€ 5,868) Unfavourable step	▲ 18%
Balance sheet total	€ 57,056 Balance sheet total 2022: € 57,056 First fiscal year in the series	€ 54,309 Balance sheet total 2023: € 54,309 ▼ 5% vs 2022 (€ 57,056) Unchanged	€ 51,824 Balance sheet total 2024: € 51,824 ▼ 5% vs 2023 (€ 54,309) Unchanged	€ 48,736 Balance sheet total 2025: € 48,736 ▼ 6% vs 2024 (€ 51,824) Unchanged	▼ 6%

Key figures of L & M, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 31 July 2027.

What happened to L & M?

What happened at L & M in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:

2029 Ivan Ghevaert stepped down as director. NBB
2029 Rita Maes stepped down as director. NBB
Jul 7, 2026 New annual accounts for financial year 2025: profit of € 6,712 (▲ 34% vs 2024). Source: NBB ↗
2023 Ivan Ghevaert became a director. NBB
2023 Rita Maes became a director. NBB
Apr 9, 1987 New establishment in De Haan. KBO
Feb 27, 1987 Start of the company according to the CBE. KBO

In short

From € 1,057 loss in 2022 to € 6,712 profit in 2025.

Best year ever: 2025, with € 6,712 profit.

Original PDFs at the National Bank ↗

Management

Directors

According to the 2025 annual accounts

Ivan Ghevaert

Director

since 2023 · until 2029

Rita Maes

Managing director

since 2023 · until 2029

Establishments

Establishment units

Physical locations of this company

Registered office

Gracialaan 14

8420 De Haan

Who else lives here?

A building full of entrepreneurs or one very busy letterbox? Another 1 companies are registered at this address.

All companies at this address →

Leopold MAES

What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.

Details

Company number: 0430.556.274
VAT number: BE 0430.556.274
Registered office: Gracialaan 14, 8420 De Haan
Names & denominations: L & M
Enterprise type: Rechtspersoon
Legal form: Public limited company
Legal situation: Normale toestand
Start date: 27 February 1987
Peppol: Not registered

View on CBE Public ↗ Annual accounts (NBB) ↗

L & M