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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Negative equity NBB
More debt than assets in 2 of the last 4 fiscal years.
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Two loss years in a row NBB
Negative result in 2024 and 2025.
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Tight liquidity NBB
Cash and receivables cover 27 % of short-term debt in 2025; threshold 65 %.
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Shrinking team NBB
FTE fell two years in a row, from 2.1 to 1.7.
Financials
Financial year 2025
LECTURES ET LOISIRS from Ham-sur-Heure-Nalinnes, company number BE0449776429, closed financial year 2025 with a result of € -35,897 after tax. For that financial year LECTURES ET LOISIRS recorded a gross margin of € 64,966 and equity of € -55,710. Compared with financial year 2024, the result moved from € -46,150 to € -35,897. The company made a loss. More debts than assets. High debts against a small own buffer. The most recent annual accounts were filed with the National Bank of Belgium on August 31, 2026.
€ -55,710
▼ € 35,897 vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ -35,897
▲ 22 % less loss than in 2024
Profit after tax over the fiscal year.
€ 14,051
▲ 37% vs 2024
Cash and bank balances on the last day of the fiscal year.
Loss, nothing to pay out
Reserves fell to € -74,302.
People and assets in 2025
1.7
▼ 0.1 vs 2024
Average over the fiscal year, from the social balance sheet.
€ 70,234
▲ 4% vs 2024
€ 41,300 per full-time equivalent. Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.
Debts at end 2025
€ 96,456
▼ 41% vs 2024
€ 26,068 is repaid this year. At this pace the long-term loan is gone in ≈ 4 years.
€ 53,405
▲ 55% vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 20,390
▼ 11% vs 2024
Taxes, VAT and social contributions still to pay.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Revenue | € 565,211 | € 598,060 | € 659,401 | - | |
| Gross margin | € 70,058 | € 94,904 | € 64,880 | € 64,966 | |
| Profit after taxes | € -29,280 | € -5,552 | € -46,150 | € -35,897 | ▲ € 10,253 |
| Equity | € 31,888 | € 26,337 | € -19,813 | € -55,710 | ▼ € 35,897 |
| Total debts | € 262,778 | € 283,453 | € 283,734 | € 301,876 | ▲ 6% |
| Cash | € 14,106 | € 24,959 | € 10,278 | € 14,051 | ▲ 37% |
| Land & buildings | € 175,812 | € 161,161 | € 146,510 | € 131,859 | ▼ 10% |
| Retained profit | € 13,296 | € 7,745 | € -38,405 | € -74,302 | ▼ € 35,897 |
| Bank debt | € 196,737 | € 188,752 | € 163,546 | € 96,456 | ▼ 41% |
| Balance sheet total | € 294,667 | € 309,790 | € 263,921 | € 246,165 | ▼ 7% |
| Employees (FTE) | 3.3 | 2.1 | 1.8 | 1.7 | ▼ 0.1 |
Key figures of LECTURES ET LOISIRS, 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 LECTURES ET LOISIRS?
What happened at LECTURES ET LOISIRS in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: loss of € 35,897. filed late Source: NBB ↗
- New establishment in Ham-sur-Heure-Nalinnes. KBO
- Start of the company according to the CBE. KBO
In short
From € 29,280 loss in 2022 to € 35,897 loss in 2025.
On average € 38,200 of value added per employee in 2025.
Establishments
Establishment units
Physical locations of this company
Rue d'Acoz(NAL) 4C
6120 Ham-sur-Heure-Nalinnes
Rue d'Acoz(NAL) 4 box C
6120 Ham-sur-Heure-Nalinnes
Active since 7 May 1993
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0449.776.429
- VAT number
- BE 0449.776.429
- Registered office
- Rue d'Acoz(NAL) 4C, 6120 Ham-sur-Heure-Nalinnes
- Names & denominations
- LECTURES ET LOISIRS
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 23 March 1993
- Peppol
- Active · Active since 31 Dec 2025
- Activities · NACE
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