ACTIVE

L & C

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Financial year 2025 · closed on 31/12/2025

Net result

39,8 k €

-6.0% YoY

Gross margin

68,9 k €

-6.0% YoY

Equity

472,9 k €

+9.2% YoY

What does L & C do?

L & C is a Private limited company incorporated in 2005. Its main activity is: Management consultancy activities. Its registered office is in Sint-Pieters-Leeuw.

Legal situation

● Normal situation

BCE/KBO no. / VAT

BE 0878.153.569

Incorporation

23/12/2005

Legal form

Private limited company

Registered office

Galgstraat 60
1600 Sint-Pieters-Leeuw · FlandreSee on map

Contributed capital

12 400,00 €

Latest accounts

31/12/2025

Activities (NACE)

70200Management consultancy activities· main 70220Business and other management consultancy activities 74142Specialised design activities

Signals

ProfitableSolid equityLow riskPositive cashflowPositive EBITDA

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✦ Verdict · Analyst summary

Financials

Trend over 19 financial years

	2025		2024		2023		2022		2021		2019		2018		2017		2016		2015		2014		2013		2012		2011		2010		2009		2008		2007		2006
Income statement
Gross margin	68,9 k €	-6.0%	73,3 k €	-4.0%	76,3 k €	-1.2%	77,3 k €	+21.8%	63,4 k €	-13.1%	73 k €	+55.8%	46,9 k €	+1.8%	46 k €	-12.2%	52,4 k €	+96.3%	26,7 k €	-15.0%	31,4 k €	-20.6%	39,6 k €	-76.5%	168,1 k €	+119%	76,7 k €	+208%	24,9 k €	-19.9%	31,1 k €	+1.7%	30,6 k €	+64.6%	18,6 k €	-26.5%	25,3 k €
EBITDA	67,7 k €	-6.0%	72 k €	-4.7%	75,6 k €	-1.6%	76,8 k €	+22.0%	62,9 k €	-13.0%	72,3 k €	+61.1%	44,9 k €	-1.7%	45,7 k €	-11.4%	51,6 k €	+98.0%	26 k €	-14.8%	30,6 k €	-14.9%	35,9 k €	-76.7%	154,2 k €	+105%	75,1 k €	+224%	23,2 k €	-21.5%	29,5 k €	-2.0%	30,2 k €	+65.5%	18,2 k €	-25.8%	24,5 k €
Operating result	66,2 k €	-6.6%	70,9 k €	-5.1%	74,7 k €	-2.1%	76,3 k €	+22.2%	62,4 k €	-12.7%	71,5 k €	+61.6%	44,2 k €	+0.0%	44,2 k €	-11.6%	50 k €	+98.8%	25,2 k €	-16.5%	30,2 k €	-14.6%	35,3 k €	-74.8%	140 k €	+124%	62,5 k €	+529%	9,9 k €	-33.9%	15 k €	-19.6%	18,7 k €	+157%	-32,6 k €	-236%	24 k €
Net result	39,8 k €	-6.0%	42,4 k €	-6.5%	45,3 k €	-0.8%	45,6 k €	+32.1%	34,6 k €	-5.4%	36,5 k €	+128%	16,1 k €	-83.1%	95 k €	+68.2%	56,5 k €	+2752%	-2,1 k €	-172%	2,9 k €	-65.7%	8,6 k €	-93.8%	137,9 k €	+379%	28,8 k €	+6123%	463 €	-91.0%	5,2 k €	-43.0%	9 k €	+125%	-36,8 k €	-282%	20,3 k €
Balance sheet
Equity	472,9 k €	+9.2%	433 k €	+10.8%	390,7 k €	+13.1%	345,4 k €	-2.4%	354 k €	+26.1%	280,7 k €	+15.0%	244,2 k €	+7.0%	228,1 k €	+71.4%	133,1 k €	+73.8%	76,6 k €	-10.7%	85,7 k €	-7.6%	92,8 k €	+0.6%	92,2 k €	+135%	39,3 k €	+275%	10,5 k €	+4.6%	10 k €	+106%	4,9 k €	+217%	-4,2 k €	-113%	32,7 k €
Total assets	630,2 k €	+6.0%	594,8 k €	+2.1%	582,5 k €	+2.0%	571,4 k €	-7.9%	620,5 k €	+2.4%	605,8 k €	+0.7%	601,7 k €	-1.1%	608,4 k €	+2.1%	596 k €	+1.7%	586,3 k €	-3.1%	604,7 k €	-0.1%	605,6 k €	-13.9%	703,7 k €	-11.9%	798,6 k €	+259%	222,7 k €	-6.0%	236,9 k €	-0.9%	239 k €	-9.2%	263,2 k €	+488%	44,8 k €
Cash	6,5 k €	+118%	3 k €	+1112%	247 €	0.0%	247 €	-0.1%	247,2 €	-85.8%	1,7 k €	+605%	246,7 €	0.0%	246,7 €	0.0%	246,7 €	+0.0%	246,6 €	-95.5%	5,4 k €	+280%	1,4 k €	-98.3%	85,8 k €	+2079%	3,9 k €	+905%	391,6 €	-84.4%	2,5 k €	-51.5%	5,2 k €	-57.2%	12,1 k €	+563%	1,8 k €
Debts	152,4 k €	-3.5%	157,9 k €	-16.7%	189,6 k €	-15.7%	224,8 k €	-14.9%	264,2 k €	-18.7%	325,1 k €	-9.0%	357,4 k €	-5.9%	379,8 k €	-17.5%	460,6 k €	-9.4%	508,3 k €	-2.1%	519,1 k €	+1.7%	510,4 k €	-16.2%	609,4 k €	-19.7%	758,6 k €	+259%	211,4 k €	-6.2%	225,4 k €	-3.4%	233,4 k €	-12.4%	266,6 k €	+2102%	12,1 k €

Estimate

Indicative valuation

As an indication, this company is worth

between 250 k€ and 500 k€

See the valuation

Governance

Board of directors

Seen on filing of 31/12/2025 · 2 active · 7 ended

Active mandates

Christophe Huygens

Director · since 01 juillet 2006

Active

Laura Tanckere

Director · since 19 décembre 2005

Active

Ended mandates

Christophe Huygens

Manager · since 01 juillet 2006

Ended

Laura Tanckere

Manager · since 19 décembre 2005

Ended

Christophe Huygens

Administrator - manager

Ended

Christophe Huygens

Manager

Ended

Annual accounts

Full financial information

	2025	2024	2023	2022	2021	2020
Type of account	Micro model	Micro model	Micro model	Micro model	Abridged model	Micro model
Start of the financial year	01/01/2025	01/01/2024	01/01/2023	01/01/2022	01/01/2021	01/01/2020
Closing of the financial year	31/12/2025	31/12/2024	31/12/2023	31/12/2022	31/12/2021	31/12/2020
Length of the financial year	12 months	12 months	12 months	12 months	12 months	12 months
Filing date	26/05/2026	02/07/2025	24/05/2024	03/07/2023	03/06/2022	31/05/2021
General meeting	22/05/2026	13/06/2025	24/05/2024	26/06/2023	27/05/2022	28/05/2021
Currency of the financial year	EUR	EUR	EUR	EUR	EUR	EUR
NBB quality label	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls

Ratios

Financial ratios

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Filings

Annual accounts filings

20 filings with the NBB

Model	Closing	General meeting	Filed	Language	Document
Micro model	31/12/2025	22/05/2026	26/05/2026	Dutch	PDF
Micro model	31/12/2024	13/06/2025	02/07/2025	Dutch	PDF
Micro model	31/12/2023	24/05/2024	24/05/2024	Dutch	PDF
Micro model	31/12/2022	26/06/2023	03/07/2023	Dutch	PDF
Abridged model	31/12/2021	27/05/2022	03/06/2022	Dutch	PDF
Micro model	31/12/2020	28/05/2021	31/05/2021	Dutch	PDF
Micro model	31/12/2019	22/05/2020	29/05/2020	Dutch	PDF
Micro model	31/12/2018	30/06/2019	26/08/2019	Dutch	PDF
Micro model	31/12/2017	25/05/2018	31/08/2018	Dutch	PDF
Micro model	31/12/2016	26/05/2017	29/08/2017	Dutch	PDF
Abridged model	31/12/2015	27/05/2016	24/06/2016	Dutch	PDF
Abridged model	31/12/2014	22/05/2015	14/09/2015	Dutch	PDF
Abridged model	31/12/2013	23/05/2014	23/07/2014	Dutch	PDF
Abridged model	31/12/2012	24/05/2013	05/06/2013	Dutch	PDF
Abridged model	31/12/2011	25/05/2012	12/09/2012	Dutch	PDF
Abridged model	31/12/2010	27/05/2011	29/07/2011	Dutch	PDF
Abridged model	31/12/2009	28/05/2010	30/06/2010	Dutch	PDF
Abridged model	31/12/2008	22/05/2009	11/06/2009	Dutch	PDF
Abridged model	31/12/2007	23/05/2008	25/06/2008	Dutch	PDF
Abridged model	31/12/2006	25/05/2007	31/05/2007	Dutch	PDF

Estimate

Indicative valuation

Order of magnitude

As an indication, this company is worth

between 250 k€ and 500 k€

The detail comes with the Business plan: low and high bounds, the valuation bridge for each financial year, transaction multiples by sector and size, group valuation and exports.

Discover the Business plan

Disclaimer

Indicative estimate based on public sector multiples and the filed annual accounts. It is neither a certified valuation nor financial or investment advice.

Governance

Board of directors

Seen on filing of 31/12/2025 · 2 active · 7 ended

Active mandates

Christophe Huygens

Director · since 01 juillet 2006

Active

Laura Tanckere

Director · since 19 décembre 2005

Active

Ended mandates

Christophe Huygens

Manager · since 01 juillet 2006

Ended

Laura Tanckere

Manager · since 19 décembre 2005

Ended

Christophe Huygens

Administrator - manager

Ended

Christophe Huygens

Manager

Ended

Shareholders

Ownership and network

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Belgian Official Gazette

Belgian Official Gazette publications

Mandates15/07/2022
WIJZIGING RECHTSVORM - ONTSLAGEN - BENOEMINGEN
PDF
Registered office11/02/2013
MAATSCHAPPELIJKE ZETEL
PDF
Mandates30/03/2007
DOEL - STATUTEN (VERTALING, COÖRDINATIE, OVERIGE WIJZIGINGEN, ) - ONTSLAGEN - BENOEMINGEN - ALGEMENE VERGADERING - KAPITAAL - AANDELEN
PDF
Mandates18/08/2006
ONTSLAGEN - BENOEMINGEN
PDF
Other05/01/2006
RUBRIEK OPRICHTING (NIEUWE RECHTSPERSOON, OPENING BIJKANTOOR, ENZ...)
PDF

Source: Belgian Official Gazette

Competition

Similar companies

A company's peers, by sector and size, are included in the Business plan.

See the Business plan

2025
Annual accounts 202539,8 k €↓
2024
Annual accounts 202442,4 k €↓
2023
Annual accounts 202345,3 k €↓
2022
Annual accounts 202245,6 k €↑
2021
Annual accounts 202134,6 k €↓
2019
Annual accounts 201936,5 k €↑
2018
Annual accounts 201816,1 k €↓
2017
Annual accounts 201795 k €↑
2016
Annual accounts 201656,5 k €↑
2015
Annual accounts 2015-2,1 k €↓
2014
Annual accounts 20142,9 k €↓
2013
Annual accounts 20138,6 k €↓
2012
Annual accounts 2012137,9 k €↑
2011
Annual accounts 201128,8 k €↑
2010
Annual accounts 2010463 €↓
2009
Annual accounts 20095,2 k €↓
2008
Annual accounts 20089 k €↑
2007
Annual accounts 2007-36,8 k €↓
2006
Annual accounts 200620,3 k €
23/12/2005
IncorporationPrivate limited company

10/15	1 240 000	1 180 000	1 050 000
70	8 630 000	8 120 000	7 940 000
9904	412 000	388 000	301 000
17/49	2 970 000	3 140 000	3 380 000
9087	24,3	23,1	21,8

L & C

Overview

What does L & C do?

Trend over 19 financial years

Indicative valuation

Board of directors

Financials

Full financial information

Financial ratios

Annual accounts filings

Valuation

Indicative valuation

Directors & structure

Board of directors

Ownership and network

Publications

Belgian Official Gazette publications

Similar companies

Similar companies

Timeline