L&C
ActiveSummary
L&C has been active since 2011 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €6k and a net result of €-2k. Equity is shrinking by ~8.6% per year across the filed fiscal years. Its solvency ranks better than 51% of 4659 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 1.2% (low).
Checked score
Score 2025
Axes · tick = 2024
Profitability10▼-51
Solvency54▼-7
Growth35=
Track record100
Bankruptcy probability, 12 months
1.2%
Low
0%0.5%1.5%4%10%≥ 25%
No publishable credit limit; credit only on tighter terms
Liquidity tight (current ratio 1.13 against 1.28 in 2024; short-term debt: 70.9% and cash: 10.9% of total assets), and 70.9% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Four signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
29.1%
Return on assets
-11%
Age of the figures
9 mo
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 27-08-2026, 27 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
27 d late
2024
15 d late
2023
30 d late
2022
26 d late
2021
38 d late
2020
30 d late
2019
34 d late
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
25-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Turnover
€16k▼ 25.7%
2024 · €22k
2018: €43khighest value
2022: €22k
2023: €25k▲ +14.7% vs 2022
2024: €22k▼ -13.7% vs 2023
2025: €16k▼ -25.7% vs 2024lowest value
2018 → 2025
EBIT margin
-11.6%▼ 14.7pp
2024 · 3.2%
2018: 13.1%highest value
2022: -24.0%lowest value
2023: -0.5%▲ +97.8% vs 2022
2024: 3.2%▲ +710% vs 2023
2025: -11.6%▼ -468% vs 2024
2018 → 2025
Net result
€-2k
2024 · €549
2018: €5khighest value
2021: €2k
2022: €-5k▼ -326% vs 2021lowest value
2023: €-638▲ +88.4% vs 2022
2024: €549▲ +186% vs 2023
2025: €-2k▼ -483% vs 2024
2018 → 2025
Working capital
€2k▼ 54.1%
2024 · €4k
2018: €6k
2021: €8khighest value
2022: €3k▼ -61.6% vs 2021
2023: €3k▼ -4.4% vs 2022
2024: €4k▲ +30.9% vs 2023
2025: €2k▼ -54.1% vs 2024lowest value
2018 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Turnover€22k€25k▲ 14.7%€22k▼ 13.7%€16k▼ 25.7%
2022: €22k
2023: €25k▲ +14.7% vs 2022highest in 4 years
2024: €22k▼ -13.7% vs 2023
2025: €16k▼ -25.7% vs 2024lowest in 4 years
Equity€13k-€8k▼ 41.4%€7k▼ 8.2%€8k▲ 7.7%€6k▼ 27.4%
2021: €13khighest in 5 years
2022: €8k▼ -41.4% vs 2021
2023: €7k▼ -8.2% vs 2022
2024: €8k▲ +7.7% vs 2023
2025: €6k▼ -27.4% vs 2024lowest in 5 years
Operating result€3k-€-5k€-130▲ 97.5%€687€-2k
2021: €3khighest in 5 years
2022: €-5k▼ -286% vs 2021lowest in 5 years
2023: €-130▲ +97.5% vs 2022
2024: €687▲ +627% vs 2023
2025: €-2k▼ -373% vs 2024
Net result€2k-€-5k€-638▲ 88.4%€549€-2k
2021: €2khighest in 5 years
2022: €-5k▼ -326% vs 2021lowest in 5 years
2023: €-638▲ +88.4% vs 2022
2024: €549▲ +186% vs 2023
2025: €-2k▼ -483% vs 2024
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2025: a loss of €2k after €687 in 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €19k
Fixed assets
€4k =
Current assets
€15k ▼ 13.3%
Equity and liabilities €19k
Equity
€6k ▼ 27.4%
Debt
€14k ▼ 1.9%
Debt's share of the balance-sheet total rises from 64.3% to 70.9%. Equity and debt are lower.
Key figures and ratios
Current ratio
1.13▼
2024 · 1.28
Quick ratio
1.03▼
2024 · 1.18
Debt to equity
2.44▲
2024 · 1.80
ROE
-37.7%▼
2024 · 7.1%
ROA
-11.0%▼
2024 · 2.5%
Debt ≤ 1 year
€14k▼
2024 · €14k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 42 lines
Balance sheet
Code20242025
Assets
Total assets20/58€22k€19k▼
Fixed assets21/28€4k€4k=
Tangible fixed assets22/27€0€0=
Plant, machinery and equipment23€0€0=
Other tangible fixed assets26€0€0=
Financial fixed assets28€4k€4k=
Current assets29/58€18k€15k▼
Stocks and contracts in progress3€1k€1k=
Stocks30/36€1k€1k=
Amounts receivable within one year40/41€9k€12k▲
Trade receivables40€5k€7k▲
Other amounts receivable41€4k€5k▲
Cash at bank and in hand54/58€7k€2k▼
Equity and liabilities
Total equity and liabilities10/49€22k€19k▼
Equity10/15€8k€6k▼
Contributions10/11€11k€11k=
Profit (loss) carried forward14€-3k€-6k▼
Amounts payable17/49€14k€14k▼
Amounts payable within one year42/48€14k€14k▼
Current portion of amounts payable after more than one year42€424€0▼
Trade debts44€9k€11k▲
Suppliers440/4€9k€11k▲
Taxes, remuneration and social security45€2k€2k▲
Taxes450/3€2k€2k▲
Other amounts payable47/48€3k€286▼
Income statement
Code20242025
Turnover70€22k€16k▼
Non-recurring operating income76A€225-
Goods, raw materials, services and sundry goods60/61€21k€17k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€370-
Other operating charges640/8€451€632▲
Gross operating margin9900€2k€-1k▼
Operating profit (loss)9901€687€-2k▼
Financial income75/76B-€287
Recurring financial income75-€287
Financial charges65/66B€126€516▲
Recurring financial charges65€126€516▲
Profit (loss) for the period before taxes9903€560€-2k▼
Transfer to deferred taxes680€11-
Profit (loss) for the period9904€549€-2k▼
Profit (loss) for the period to be appropriated9905€549€-2k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-3k€-6k▼
Profit (loss) brought forward from the previous period14P€-4k€-3k▲
The notes to these accounts (2 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Turnover70 | - | €22k | €25k | €22k | €16k | ▼ 25.7% |
| Non-recurring operating income76A | - | - | €225 | €225 | - | - |
| Goods, raw materials, services and sundry goods60/61 | - | €26k | €25k | €21k | €17k | ▼ 15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €240 | €502 | €502 | €370 | - | - |
| Other operating charges640/8 | €459 | €1k | €330 | €451 | €632 | ▲ 40.2% |
| Gross operating margin9900 | €4k | €-4k | €701 | €2k | €-1k | ▼ 182% |
| Operating profit (loss)9901 | €3k | €-5k | €-130 | €687 | €-2k | ▼ 373% |
| Financial income75/76B | - | - | - | - | €287 | - |
| Recurring financial income75 | - | - | - | - | €287 | - |
| Financial charges65/66B | €412 | €212 | €508 | €126 | €516 | ▲ 309% |
| Recurring financial charges65 | €412 | €212 | €508 | €126 | €516 | ▲ 309% |
| Profit (loss) for the period before taxes9903 | €2k | €-5k | €-638 | €560 | €-2k | ▼ 476% |
| Transfer to deferred taxes680 | - | - | - | €11 | - | - |
| Profit (loss) for the period9904 | €2k | €-5k | €-638 | €549 | €-2k | ▼ 483% |
| Profit (loss) for the period to be appropriated9905 | €2k | €-5k | €-638 | €549 | €-2k | ▼ 483% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €21k | €23k | €21k | €22k | €19k | ▼ 11.0% |
| Fixed assets21/28 | €5k | €5k | €4k | €4k | €4k | = |
| Intangible fixed assets21 | €0 | - | - | - | - | - |
| Tangible fixed assets22/27 | €1k | €872 | €370 | €0 | €0 | - |
| Plant, machinery and equipment23 | €1k | €654 | €261 | €0 | €0 | - |
| Other tangible fixed assets26 | €327 | €218 | €109 | €0 | €0 | - |
| Financial fixed assets28 | €4k | €4k | €4k | €4k | €4k | = |
| Current assets29/58 | €16k | €18k | €17k | €18k | €15k | ▼ 13.3% |
| Stocks and contracts in progress3 | €7k | €4k | €3k | €1k | €1k | = |
| Stocks30/36 | €7k | €4k | €3k | €1k | €1k | = |
| Amounts receivable within one year40/41 | €147 | €7k | €7k | €9k | €12k | ▲ 32.4% |
| Trade receivables40 | €147 | €7k | €3k | €5k | €7k | ▲ 51.2% |
| Other amounts receivable41 | - | €0 | €4k | €4k | €5k | ▲ 12.4% |
| Cash at bank and in hand54/58 | €9k | €8k | €7k | €7k | €2k | ▼ 71.6% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €21k | €23k | €21k | €22k | €19k | ▼ 11.0% |
| Equity10/15 | €13k | €8k | €7k | €8k | €6k | ▼ 27.4% |
| Contributions10/11 | €11k | €11k | €11k | €11k | €11k | = |
| Capital10 | €11k | €11k | - | - | - | - |
| Issued capital100 | €19k | €19k | - | - | - | - |
| Uncalled capital101 | €8k | €8k | - | - | - | - |
| Profit (loss) carried forward14 | €2k | €-3k | €-4k | €-3k | €-6k | ▼ 61.8% |
| Amounts payable17/49 | €7k | €15k | €14k | €14k | €14k | ▼ 1.9% |
| Amounts payable within one year42/48 | €7k | €15k | €14k | €14k | €14k | ▼ 1.9% |
| Current portion of amounts payable after more than one year42 | €2k | €2k | €1k | €424 | €0 | ▼ 100% |
| Trade debts44 | €527 | €9k | €8k | €9k | €11k | ▲ 25.7% |
| Suppliers440/4 | €527 | €9k | €8k | €9k | €11k | ▲ 25.7% |
| Taxes, remuneration and social security45 | €757 | €1k | €2k | €2k | €2k | ▲ 7.7% |
| Taxes450/3 | €757 | €1k | €2k | €2k | €2k | ▲ 7.7% |
| Other amounts payable47/48 | €4k | €4k | €3k | €3k | €286 | ▼ 89.0% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €2k | €-5k | €-638 | €549 | €-2k | ▼ 483% |
| + Depreciation and write-downs630 | €240 | €502 | €502 | €370 | - | - |
| Operating cash flow (approximation) | €3k | €-5k | €-137 | €919 | €-2k | ▼ 329% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €0 | - |
| Change in cash | - | €-823 | €-454 | €138 | €-5k | ▼ 3,922% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
27-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 27 days late
2025
15-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 15 days late
2024
31-12
Financial
Back to profitnet €549
Net result €549 after 2 loss-making years.
30-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 30 days late
2023
26-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 26 days late
2022
31-12
Financial
Weakest financial yearnet €-5k
Net result drops to €-5k, the lowest in the series; recovery starts the following year.
07-09
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 38 days late
2021
30-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 30 days late
2020
03-09
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 34 days late
2019
10-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 10 days late
2018
20-06
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
13-07
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 4 acts read
About the unread acts
We know of 4 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
4 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Elsene · 1 establishment unit since 2011
Ground area
60 m²
Building footprint
60 m²
Volume, LiDAR
703 m³
Parcel 21445C0257/00W007, Brussels · tallest building 15.8 m, ±4 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
L'essentielle
since 20112.197.922.901
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21445C0257/00W007 | Brussels | 60 m² | 1 · 60 m² | 15.8 m · 4 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 24,855 companies in sector 96220 we hold annual accounts for 1,439. 941 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company (pre-2019)
Founded29-03-2011
Fiscal year end31-12
Activities, NACEBEL 2025
96220Beauty care and other beauty treatments
47722Retail trade
47750Retail sale of cosmetics and toilet articles
47784Retail sale of souvenirs and religious articles
74120Graphic design and visual communication
74140Other specialised design activities
96230Day spas, saunas and steam baths
Scores and ratios are computed by Checked and are not a credit decision.