Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
-
Negative equity NBB
More debt than assets in 4 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 1 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
LE LIEU from Ham-sur-Heure-Nalinnes, company number BE0875447269, closed financial year 2025 with a result of € -11,347 after tax. For that financial year LE LIEU recorded a gross margin of € -1,221 and equity of € -843,983. Compared with financial year 2024, the result moved from € -52,798 to € -11,347. 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 July 29, 2026.
€ -843,983
▼ € 11,347 vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ -11,347
▲ 79 % less loss than in 2024
Profit after tax over the fiscal year.
€ 746
▲ € 710 vs 2024
Cash and bank balances on the last day of the fiscal year.
Loss, nothing to pay out
Reserves fell to € -1.1 million.
People and assets in 2025
€ 6,824
▼ 50% vs 2024
Book value of vehicles, furniture and equipment.
Debts at end 2025
€ 9,376
▲ 3% vs 2024
Loans from banks and other lenders, long and short.
€ 26,617
▲ € 23,274 vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 283
▼ 28% vs 2024
Corporate tax and VAT still to pay. No wage debt: nothing outstanding to staff or social security.
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| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 90,419 | € -35,535 | € -38,186 | € -1,221 | ▲ € 36,965 |
| Profit after taxes | € 67,829 | € -51,628 | € -52,798 | € -11,347 | ▲ € 41,451 |
| Equity | € -728,210 | € -779,838 | € -832,636 | € -843,983 | ▼ € 11,347 |
| Total debts | € 810,251 | € 858,304 | € 882,737 | € 882,747 | |
| Cash | € 858 | € 7 | € 36 | € 746 | ▲ € 710 |
| Retained profit | € -1,028,210 | € -1,079,838 | € -1,132,636 | € -1,143,983 | ▼ € 11,347 |
| Bank debt | € 0 | € 8,548 | € 9,113 | € 9,376 | ▲ 3% |
| Balance sheet total | € 82,042 | € 78,466 | € 50,101 | € 38,764 | ▼ 23% |
Key figures of LE LIEU, 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 LE LIEU?
What happened at LE LIEU in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: loss of € 11,347. Source: NBB ↗
- Serge Luypaert became a director. NBB
- Goedele VAN RENTERGHEM became a director. NBB
- New establishment in Ham-sur-Heure-Nalinnes. KBO
- Start of the company according to the CBE. KBO
In short
From € 67,829 profit in 2022 to € 11,347 loss in 2025.
Paid € 735 in corporate taxes since 2022.
Best year ever: 2022, with € 67,829 profit.
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De Lijn 8 June 2026 New annual account 2025
filed on 8 June 2026
What was left
€ 20 k ▼ 91%
Money in the bank
€ 178 k ▼ 98%
Open the dossier →
NMBS 8 June 2026 New annual account 2025 What was left ▼ 80%
bpost 18 May 2026 New annual account 2025 What was left from loss to profit
Management
Behind LE LIEU are Serge Luypaert and Goedele VAN RENTERGHEM.
Directors
According to the 2025 annual accounts
Serge Luypaert
Director
since 2023
Goedele VAN RENTERGHEM
Director
since 2023
Establishments
Establishment units
Physical locations of this company
Clos Belgeonne(JAM) 2
6120 Ham-sur-Heure-Nalinnes
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0875.447.269
- VAT number
- BE 0875.447.269
- Registered office
- Clos Belgeonne(JAM) 2, 6120 Ham-sur-Heure-Nalinnes
- Names & denominations
- LE LIEU
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 5 August 2005
- Peppol
- Active · Active since 21 Jan 2026
- Activities · NACE
Activiteiten van eetgelegenheden met volledige bediening
Eetgelegenheden met volledige bediening
Verwerking van thee en koffie
Restaurants van het traditionele type