Financials
Financial year 2026
ETUDES, LOGICIELS ET PROGRAMMATION from Oudergem, company number BE0449574214, closed financial year 2026 with a result of € 65,622 after tax. For that financial year ETUDES, LOGICIELS ET PROGRAMMATION recorded a gross margin of € 154,637 and equity of € 659,200. Compared with financial year 2025, the result moved from € 398,786 to € 65,622. The company is profitable. 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 October 2, 2026.
€ 659,200
▲ 11% vs 2025
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 65,622
▼ 84% vs 2025
Profit after tax over the fiscal year.
€ 424,772
▲ 125% vs 2025
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2026. Retained profit grew to € 640,450.
People and assets in 2026
€ 254
▼ 82% vs 2025
Book value of vehicles, furniture and equipment.
Debts at end 2026
None
No bank loans on the last day of the fiscal year.
€ 176
▼ 86% vs 2025
Supplier invoices still open on the last day of the fiscal year.
| 2023 | 2024 | 2025 | 2026 | Change 2025 → 2026 | |
|---|---|---|---|---|---|
| Gross margin | € 255,906 | € 109,507 | € 257,955 | € 154,637 | ▼ 40% |
| Profit after taxes | € 102,108 | € 27,007 | € 398,786 | € 65,622 | ▼ 84% |
| Equity | € 277,116 | € 194,792 | € 593,578 | € 659,200 | ▲ 11% |
| Total debts | € 314,566 | € 280,586 | € 128,618 | € 62,753 | ▼ 51% |
| Cash | € 169,258 | € 141,952 | € 188,934 | € 424,772 | ▲ 125% |
| Land & buildings | € 42,170 | € 38,857 | € 29,493 | € 23,640 | ▼ 20% |
| Retained profit | € 258,366 | € 176,042 | € 574,828 | € 640,450 | ▲ 11% |
| Dividend | € 0 | € 109,331 | € 0 | € 0 | |
| Balance sheet total | € 591,682 | € 475,378 | € 722,195 | € 753,317 | ▲ 4% |
Key figures of ETUDES, LOGICIELS ET PROGRAMMATION, fiscal years 2023 to 2026, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2027) expected before 31 October 2027.
What happened to ETUDES, LOGICIELS ET PROGRAMMATION?
What happened at ETUDES, LOGICIELS ET PROGRAMMATION in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2026: profit of € 65,622 (▼ 84% vs 2025). Source: NBB ↗
- Bernadette Hennaut became a director. NBB
- Luc Oosters became a director. NBB
- Laurent Oosters became a director. NBB
- New establishment in Oudergem. KBO
- Start of the company according to the CBE. KBO
In short
From € 102,108 profit in 2023 to € 65,622 profit in 2026.
Paid € 152,023 in corporate taxes since 2023.
Best year ever: 2025, with € 398,786 profit.
Paid out € 109,331 in dividends to the owners in total.
Management
Behind ETUDES, LOGICIELS ET PROGRAMMATION are Bernadette Hennaut, Luc Oosters and Laurent Oosters. Bernadette Hennaut is also behind WINAUDITOR.
Directors
According to the 2026 annual accounts
since 2019
Luc Oosters
Director
since 2019
Laurent Oosters
Director
since 2019
Establishments
Establishment units
Physical locations of this company
Louis Berlaimontlaan 2
1160 Oudergem
Who else lives here?
A building full of entrepreneurs or one very busy letterbox? Another 3 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
- 0449.574.214
- VAT number
- BE 0449.574.214
- Registered office
- Louis Berlaimontlaan 2, 1160 Oudergem
- Names & denominations
- ETUDES, LOGICIELS ET PROGRAMMATION · E.L.P.
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 4 March 1993
- Peppol
- Active · Active since 28 Feb 2025
- Activities · NACE
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