Active · per the CBE, 15 September 2026

L & D

BE0434730640

Rechtspersoon Private limited company 1 establishment

L & D is registered with the CBE as active in: Activiteiten van adviesbureaus op het gebied van bedrijfsvoering en overig managementadvies. Private Limited, started on 29 June 1988, 1 establishment.

Zeedijk-Knokke 640 box 72, 8300 Knokke-Heist

Behind the company: Isabelle Clementine De Ro, Yves Luca.

Active for

38 year, 2 months

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 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.

What it is worth Healthy

€ 66,225

▼ 39% vs 2024

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

Loss Caution

€ -43,140

▼ still € 10,920 profit in 2024

Profit after tax over the fiscal year.

Cash in the bank

€ 16,076

▼ 91% vs 2024

Cash and bank balances on the last day of the fiscal year.

Where the profit goes Caution

Loss, nothing to pay out

Reserves fell to € 4,225.

Debts at end 2025

Bank debt

None

No bank loans on the last day of the fiscal year.

Owed to suppliers

€ 20,052

▲ € 17,152 vs 2024

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

Taxes

€ 269

▼ 95% vs 2024

Corporate tax and VAT still to pay. No wage debt: nothing outstanding to staff or social security.

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Key figures per fiscal year Download key figures (CSV)
2022202320242025Change 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

Isabelle Clementine De Ro Yves Luca
L & D

Behind L & D are Isabelle Clementine De Ro and Yves Luca. The same people are also behind BELLE.

See the full network in the app

Directors

According to the 2025 annual accounts

Isabelle Clementine De Ro

Director

Also active at: BELLE

Yves Luca

Director

Also active at: BELLE

Establishments

Establishment units

Physical locations of this company

Registered office

Zeedijk-Knokke 640 box 72

8300 Knokke-Heist

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

Activiteiten van adviesbureaus op het gebied van bedrijfsvoering en overig managementadvies

Overige adviesbureaus op het gebied van bedrijfsbeheer; adviesbureaus op het gebied van bedrijfsvoering

Frequently asked questions

What does L & D do?
L & D is registered with the CBE as active in: Activiteiten van adviesbureaus op het gebied van bedrijfsvoering en overig managementadvies. Private Limited, started on 29 June 1988, 1 establishment.
What is the address of L & D?
The registered office of L & D is located at Zeedijk-Knokke 640 box 72, 8300 Knokke-Heist.
Is L & D still active?
Yes. According to the CBE (15 September 2026) L & D is active, legal situation “Normale toestand”, started on 29 June 1988.
Is L & D registered on Peppol?
Yes, L & D is registered on the Peppol network with ID 0208:0434730640.
What is the enterprise number of L & D?
The enterprise number of L & D is BE0434730640.
When was L & D founded?
L & D was founded on 29 June 1988.