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 29 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
3 & L from Lier, company number BE0536678135, closed financial year 2025 with a result of € -367,395 after tax. For that financial year 3 & L recorded a gross margin of € 290,547 and equity of € 813,827. Compared with financial year 2024, the result moved from € 49,042 to € -367,395. The company made a loss. The company holds a healthy buffer. Debts are under control. The most recent annual accounts were filed with the National Bank of Belgium on January 20, 2026.
€ 813,827
▼ 31% vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ -367,395
▼ still € 49,042 profit in 2024
Profit after tax over the fiscal year.
€ 278,647
▲ € 213,527 vs 2024
Cash and bank balances on the last day of the fiscal year.
Loss, nothing to pay out
Reserves fell to € 279,227.
People and assets in 2025
€ 52,287
▼ 23% vs 2024
Book value of vehicles, furniture and equipment.
Debts at end 2025
€ 592,671
▼ 9% vs 2024
€ 56,956 is repaid this year. At this pace the long-term loan is gone in ≈ 10 years.
€ 4,893
▲ 82% vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 138,609
▲ € 124,950 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 | € 482,673 | € 334,450 | € 355,491 | € 290,547 | ▼ 18% |
| Profit after taxes | € 100,697 | € 7,325 | € 49,042 | € -367,395 | ▼ € 416,437 |
| Equity | € 1,124,855 | € 1,132,179 | € 1,181,221 | € 813,827 | ▼ 31% |
| Total debts | € 2,299,885 | € 2,167,360 | € 2,227,568 | € 1,672,327 | ▼ 25% |
| Cash | € 176,754 | € 231,416 | € 65,120 | € 278,647 | ▲ € 213,527 |
| Land & buildings | € 2,588,209 | € 2,428,798 | € 2,378,617 | € 2,087,505 | ▼ 12% |
| Retained profit | € 590,255 | € 597,579 | € 646,621 | € 279,227 | ▼ 57% |
| Bank debt | € 880,637 | € 728,748 | € 648,837 | € 592,671 | ▼ 9% |
| Balance sheet total | € 3,424,740 | € 3,299,539 | € 3,408,790 | € 2,486,153 | ▼ 27% |
| Employees (FTE) | 1 | 0.5 | 0 | - |
By gross margin, 3 & L ranks 3rd of 30 companies with main activity “Verhuur en exploitatie van eigen of geleased niet-residentieel onroerend goed, exclusief terreinen” in Lier that publish figures (fiscal year 2025).
Key figures of 3 & L, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 30 January 2027.
Ask about 3 & L the way you would ask their accountant.
Answers from the filed annual accounts, the Belgian Official Gazette and the CBE register.
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What happened to 3 & L?
What happened at 3 & L in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: loss of € 367,395 (▼ € 416,437 vs 2024). Source: NBB ↗
- Incorporation, published in the Gazette. Source: Staatsblad ↗
- New establishment in Lier. KBO
In short
From € 100,697 profit in 2022 to € 367,395 loss in 2025.
Paid € 182,020 in corporate taxes since 2022.
Best year ever: 2022, with € 100,697 profit.
On average € 482,700 of value added per employee in 2022.
Management
Behind 3 & L is Erik Lambrechts. Erik Lambrechts is also behind E & L Transport.
Directors
According to the 2025 annual accounts
Establishments
Establishment units
Physical locations of this company
Plaslaar 52 B
2500 Lier
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Similar companies in Lier
Same main activity (Verhuur en exploitatie van eigen of geleased niet-residentieel onroerend goed, exclusief terreinen), 37 active companies in Lier, largest first.
€ 1.6 million gross margin · 2025
€ 814,378 revenue · 2025
€ 703,701 gross margin · 2025
€ 250,668 gross margin · 2025
€ 229,718 gross margin · 2025
€ 201,696 gross margin · 2026
Shareholders according to the Official Gazette deeds
Who contributed at incorporation and at capital increases, with the deed as source. Later share transfers are not published in the Gazette.
Incorporation
Source: Deed ↗- LAMBRECHTS Erik Jozef Paul(oprichter) 100%
Details
- Company number
- 0536.678.135
- VAT number
- BE 0536.678.135
- Registered office
- Plaslaar 52 B, 2500 Lier
- Names & denominations
- 3 & L
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 15 July 2013
- Peppol
- Active · Active since 24 Nov 2023
- Contact
- [email protected]
- Activities · NACE
Verhuur en exploitatie van eigen of geleased niet-residentieel onroerend goed, exclusief terreinen
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