WAULEF is a law firm in Roeselare. Private Limited, started on 4 February 2009, 1 establishment.

What is the address of WAULEF?

The registered office of WAULEF is located at Stationsdreef 118 box 122, 8800 Roeselare.

Is WAULEF still active?

Yes. According to the CBE (29 October 2026) WAULEF is active, legal situation “Normale toestand”, started on 4 February 2009.

Is WAULEF registered on Peppol?

Yes, WAULEF is registered on the Peppol network with ID 0208:0809580212.

What is the enterprise number of WAULEF?

The enterprise number of WAULEF is BE0809580212.

When was WAULEF founded?

WAULEF was founded on 4 February 2009.

Who are the directors of WAULEF?

According to the 2025 annual accounts, the directors of WAULEF are: Frederiek Wauters, Friedel Lefere.

Is WAULEF a reliable company?

Databakkes does not pass judgement; this is what the sources say: Active according to the CBE since 4 February 2009; 5 annual accounts filed, latest fiscal year 2025; 2 directors known from the annual account.

How much profit did WAULEF make in 2025?

WAULEF posted a profit after taxes of € 246,667 in financial year 2025.

What is the revenue of WAULEF?

As a small company, WAULEF is not required to publish revenue in its annual accounts. In financial year 2025, its added value was € 570,713.

How much does an employee at WAULEF earn?

The average wage cost per full-time employee at WAULEF was € 44,800 in 2024: staff costs of € 58,196 for 1.3 FTE, according to the annual account at the National Bank. That is the employer's cost, not net pay.

How many employees does WAULEF have?

According to the 2025 annual accounts, WAULEF has 0 full-time equivalents (FTE).

WAULEF (Private Limited) - Roeselare - BE0809580212

Dossier WAULEF, printed on 29 October 2026 from databakkes.be/en/0809580212/waulef. Sources: CBE, National Bank of Belgium, Belgian Official Gazette.

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 50 % of short-term debt in 2025; threshold 65 %.
Shrinking team NBB

FTE fell two years in a row, from 2 to 0.

Financials

Financial year 2025

WAULEF from Roeselare, company number BE0809580212, closed financial year 2025 with a result of € 246,667 after tax. For that financial year WAULEF recorded a gross margin of € 570,713 and equity of € 2.3 million. Compared with financial year 2024, the result moved from € 271,175 to € 246,667. The company is profitable. The buffer is growing. Debts are under control. The most recent annual accounts were filed with the National Bank of Belgium on August 31, 2026.

What it is worth Growing

€ 2.3 million

▲ 12% vs 2024

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

Profit Healthy

€ 246,667

▼ 9% vs 2024

Profit after tax over the fiscal year.

Cash in the bank

€ 6,578

▼ 95% vs 2024

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

Where the profit goes Growing

Stays in the company

No dividend for 2025. Retained profit grew to € 2.3 million.

People and assets in 2025

Full-time equivalents

▼ 1.3 vs 2024

Average over the fiscal year, from the social balance sheet.

Wage cost

€ 901

▼ 98% vs 2024

Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.

Vehicles and equipment

€ 110,380

▲ € 101,364 vs 2024

Book value of vehicles, furniture and equipment.

Debts at end 2025

Bank debt ≈ 22 years to go The accounts give the long-term loan and the part due within the year. The remainder divided by that part is the number of years at an equal pace; a new loan or early repayment changes it.

€ 4.2 million

▲ 51% vs 2024

€ 192,511 is repaid this year. At this pace the long-term loan is gone in ≈ 22 years.

Owed to suppliers

€ 12,485

▼ 88% vs 2024

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

Taxes

€ 127,348

▲ 113% vs 2024

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

Key figures per fiscal year Download key figures (CSV)
	2022	2023	2024	2025	Change 2024 → 2025
Gross margin	€ 407,780 Gross margin 2022: € 407,780 First fiscal year in the series	€ 501,278 Gross margin 2023: € 501,278 ▲ 23% vs 2022 (€ 407,780) Favourable step	€ 562,815 Gross margin 2024: € 562,815 ▲ 12% vs 2023 (€ 501,278) Favourable step	€ 570,713 Gross margin 2025: € 570,713 ▲ 1% vs 2024 (€ 562,815) Favourable step	▲ 1%
Profit after taxes	€ 130,830 Profit after taxes 2022: € 130,830 First fiscal year in the series	€ 273,697 Profit after taxes 2023: € 273,697 ▲ 109% vs 2022 (€ 130,830) Favourable step	€ 271,175 Profit after taxes 2024: € 271,175 ▼ 1% vs 2023 (€ 273,697) Unfavourable step	€ 246,667 Profit after taxes 2025: € 246,667 ▼ 9% vs 2024 (€ 271,175) Unfavourable step	▼ 9%
Equity	€ 1,503,921 Equity 2022: € 1,503,921 First fiscal year in the series	€ 1,777,618 Equity 2023: € 1,777,618 ▲ 18% vs 2022 (€ 1,503,921) Favourable step	€ 2,048,793 Equity 2024: € 2,048,793 ▲ 15% vs 2023 (€ 1,777,618) Favourable step	€ 2,295,460 Equity 2025: € 2,295,460 ▲ 12% vs 2024 (€ 2,048,793) Favourable step	▲ 12%
Total debts	€ 5,012,100 Total debts 2022: € 5,012,100 First fiscal year in the series	€ 3,949,233 Total debts 2023: € 3,949,233 ▼ 21% vs 2022 (€ 5,012,100) Favourable step	€ 5,926,327 Total debts 2024: € 5,926,327 ▲ 50% vs 2023 (€ 3,949,233) Unfavourable step	€ 5,861,591 Total debts 2025: € 5,861,591 ▼ 1% vs 2024 (€ 5,926,327) Favourable step	▼ 1%
Cash	€ 387,549 Cash 2022: € 387,549 First fiscal year in the series	€ 371,537 Cash 2023: € 371,537 ▼ 4% vs 2022 (€ 387,549) Unfavourable step	€ 129,851 Cash 2024: € 129,851 ▼ 65% vs 2023 (€ 371,537) Unfavourable step	€ 6,578 Cash 2025: € 6,578 ▼ 95% vs 2024 (€ 129,851) Unfavourable step	▼ 95%
Land & buildings	€ 854,341 Land & buildings 2022: € 854,341 First fiscal year in the series	€ 696,349 Land & buildings 2023: € 696,349 ▼ 18% vs 2022 (€ 854,341) Unchanged	€ 660,949 Land & buildings 2024: € 660,949 ▼ 5% vs 2023 (€ 696,349) Unchanged	€ 620,787 Land & buildings 2025: € 620,787 ▼ 6% vs 2024 (€ 660,949) Unchanged	▼ 6%
Retained profit	€ 1,485,321 Retained profit 2022: € 1,485,321 First fiscal year in the series	€ 1,759,018 Retained profit 2023: € 1,759,018 ▲ 18% vs 2022 (€ 1,485,321) Favourable step	€ 2,030,193 Retained profit 2024: € 2,030,193 ▲ 15% vs 2023 (€ 1,759,018) Favourable step	€ 2,276,860 Retained profit 2025: € 2,276,860 ▲ 12% vs 2024 (€ 2,030,193) Favourable step	▲ 12%
Bank debt	€ 3,252,206 Bank debt 2022: € 3,252,206 First fiscal year in the series	€ 2,969,182 Bank debt 2023: € 2,969,182 ▼ 9% vs 2022 (€ 3,252,206) Favourable step	€ 2,791,087 Bank debt 2024: € 2,791,087 ▼ 6% vs 2023 (€ 2,969,182) Favourable step	€ 4,214,761 Bank debt 2025: € 4,214,761 ▲ 51% vs 2024 (€ 2,791,087) Unfavourable step	▲ 51%
Balance sheet total	€ 6,516,021 Balance sheet total 2022: € 6,516,021 First fiscal year in the series	€ 5,726,851 Balance sheet total 2023: € 5,726,851 ▼ 12% vs 2022 (€ 6,516,021) Unchanged	€ 7,975,119 Balance sheet total 2024: € 7,975,119 ▲ 39% vs 2023 (€ 5,726,851) Unchanged	€ 8,157,050 Balance sheet total 2025: € 8,157,050 ▲ 2% vs 2024 (€ 7,975,119) Unchanged	▲ 2%
Employees (FTE)	1.7 Employees (FTE) 2022: 1.7 First fiscal year in the series	2 Employees (FTE) 2023: 2 ▲ 0.3 vs 2022 (1.7) Unchanged	1.3 Employees (FTE) 2024: 1.3 ▼ 0.7 vs 2023 (2) Unchanged	0 Employees (FTE) 2025: 0 ▼ 1.3 vs 2024 (1.3) Unchanged	▼ 1.3

Key figures of WAULEF, 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 WAULEF?

What happened at WAULEF in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:

Aug 31, 2026 New annual accounts for financial year 2025: profit of € 246,667 (▼ 9% vs 2024). filed late Source: NBB ↗
2014 Friedel Lefere became a director. NBB
Mar 10, 2009 New establishment in Roeselare. KBO
2009 Frederiek Wauters became a director. NBB
Feb 4, 2009 Start of the company according to the CBE. KBO

In short

From € 130,830 profit in 2022 to € 246,667 profit in 2025.

Paid € 525,648 in corporate taxes since 2022.

Best year ever: 2023, with € 273,697 profit.

On average € 432,900 of value added per employee in 2024.

Original PDFs at the National Bank ↗

Management

Frederiek Wauters Friedel Lefere

L&H Invest

WAULEF

Behind WAULEF are Frederiek Wauters and Friedel Lefere. Frederiek Wauters is also behind L&H Invest.

Directors

According to the 2025 annual accounts

Frederiek Wauters

Director

Also active at: L&H Invest

since 2009

Friedel Lefere

Director

since 2014

Establishments

Establishment units

Physical locations of this company

Registered office

Stationsdreef 118 box 122

8800 Roeselare

2.176.625.065

Stationsdreef 122

8800 Roeselare

Active since 10 March 2009

What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.

Details

Company number: 0809.580.212
VAT number: BE 0809.580.212
Registered office: Stationsdreef 118 bus 122, 8800 Roeselare
Names & denominations: WAULEF
Enterprise type: Rechtspersoon
Legal form: Private limited company
Legal situation: Normale toestand
Start date: 4 February 2009
Peppol: Active · Active since 5 Dec 2025
Activities · NACE: Activiteiten van advocaten

View on CBE Public ↗ Annual accounts (NBB) ↗