Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
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Tight liquidity NBB
Cash and receivables cover 4 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
L & D from Knokke-Heist, company number BE0434730640, closed financial year 2025 with a result of € -43,140 after tax. For that financial year L & D recorded a gross margin of € -14,597 and equity of € 66,225. Compared with financial year 2024, the result moved from € 10,920 to € -43,140. The company made a loss. The company holds a healthy buffer. High debts against a small own buffer. The most recent annual accounts were filed with the National Bank of Belgium on July 6, 2026.
€ 66,225
▼ 39% vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ -43,140
▼ still € 10,920 profit in 2024
Profit after tax over the fiscal year.
€ 16,076
▼ 91% vs 2024
Cash and bank balances on the last day of the fiscal year.
Loss, nothing to pay out
Reserves fell to € 4,225.
Debts at end 2025
None
No bank loans on the last day of the fiscal year.
€ 20,052
▲ € 17,152 vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 269
▼ 95% vs 2024
Corporate tax and VAT still to pay. No wage debt: nothing outstanding to staff or social security.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 21,462 | € 49,591 | € 30,923 | € -14,597 | ▼ € 45,520 |
| Profit after taxes | € 7,701 | € 25,886 | € 10,920 | € -43,140 | ▼ € 54,060 |
| Equity | € 72,559 | € 98,445 | € 109,365 | € 66,225 | ▼ 39% |
| Total debts | € 154,744 | € 148,219 | € 243,782 | € 518,388 | ▲ 113% |
| Cash | € 89,355 | € 80,338 | € 174,567 | € 16,076 | ▼ 91% |
| Land & buildings | € 117,378 | € 124,556 | € 165,891 | € 564,900 | ▲ 241% |
| Retained profit | € 10,559 | € 36,445 | € 47,365 | € 4,225 | ▼ 91% |
| Balance sheet total | € 227,304 | € 246,664 | € 353,147 | € 584,614 | ▲ 66% |
Key figures of L & D, 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 & D?
What happened at L & D in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: loss of € 43,140 (▼ € 54,060 vs 2024). Source: NBB ↗
- New establishment in Knokke-Heist. KBO
- Start of the company according to the CBE. KBO
In short
From € 7,701 profit in 2022 to € 43,140 loss in 2025.
Paid € 20,425 in corporate taxes since 2022.
Best year ever: 2023, with € 25,886 profit.
Management
Behind L & D are Isabelle Clementine De Ro and Yves Luca. The same people are also behind BELLE.
Establishments
Establishment units
Physical locations of this company
Zeedijk-Knokke 640 box 72
8300 Knokke-Heist
Zeedijk-Knokke 640 box D 72
8300 Knokke-Heist
Active since 1 March 1989
Who else lives here?
A building full of entrepreneurs or one very busy letterbox? Another 2 companies are registered at this address.
All companies at this address →What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0434.730.640
- VAT number
- BE 0434.730.640
- Registered office
- Zeedijk-Knokke 640 bus 72, 8300 Knokke-Heist
- Names & denominations
- L & D
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 29 June 1988
- Peppol
- Active · Active since 5 Nov 2025
- Activities · NACE
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