What is the address of LUP?

The registered office of LUP is located at Heidestraat 19, 1785 Merchtem.

Yes. According to the CBE (30 October 2026) LUP is active, legal situation “Normale toestand”, started on 10 April 1992.

Is LUP registered on Peppol?

No, LUP is currently not registered on the Peppol network.

What is the enterprise number of LUP?

The enterprise number of LUP is BE0447204147.

When was LUP founded?

LUP was founded on 10 April 1992.

Who are the directors of LUP?

According to the 2025 annual accounts, the directors of LUP are: Luk Lambert, Liliane Lambert, Christiane Lambert.

Is LUP a reliable company?

Databakkes does not pass judgement; this is what the sources say: Active according to the CBE since 10 April 1992; 5 annual accounts filed, latest fiscal year 2025; 3 directors known from the annual account.

How much profit did LUP make in 2025?

LUP posted a profit after taxes of € 2,700 in financial year 2025.

What is the revenue of LUP?

As a small company, LUP is not required to publish revenue in its annual accounts. In financial year 2025, its added value was € -5,574.

LUP (Public Limited) - Merchtem - BE0447204147

Dossier LUP, printed on 30 October 2026 from databakkes.be/en/0447204147/lup. 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.

Not on Peppol Peppol

Not registered in the Peppol network, mandatory for VAT-liable companies since 1 January 2026.

Financials

Financial year 2025

LUP from Merchtem, company number BE0447204147, closed financial year 2025 with a result of € 2,700 after tax. For that financial year LUP recorded a gross margin of € -5,574 and equity of € 796,602. Compared with financial year 2024, the result moved from € 457,200 to € 2,700. The company is profitable. The buffer is growing. A strong own buffer against the debts. The most recent annual accounts were filed with the National Bank of Belgium on August 28, 2026.

What it is worth Growing

€ 796,602

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

Profit Healthy

€ 2,700

▼ 99% vs 2024

Profit after tax over the fiscal year.

Cash in the bank

€ 25,830

▲ 14% 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 € 253,716.

People and assets in 2025

Vehicles and equipment

€ 11,453

Book value of vehicles, furniture and equipment.

Debts at end 2025

Bank debt

None

No bank loans on the last day of the fiscal year.

Taxes

€ 18,458

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	€ -7,012 Gross margin 2022: € -7,012 First fiscal year in the series	€ -6,047 Gross margin 2023: € -6,047 ▲ € 965 vs 2022 (€ -7,012) Favourable step	€ 579,650 Gross margin 2024: € 579,650 ▲ € 585,697 vs 2023 (€ -6,047) Favourable step	€ -5,574 Gross margin 2025: € -5,574 ▼ € 585,224 vs 2024 (€ 579,650) Unfavourable step	▼ € 585,224
Profit after taxes	€ -11,707 Profit after taxes 2022: € -11,707 First fiscal year in the series	€ -13,147 Profit after taxes 2023: € -13,147 ▼ € 1,440 vs 2022 (€ -11,707) Unfavourable step	€ 457,200 Profit after taxes 2024: € 457,200 ▲ € 470,347 vs 2023 (€ -13,147) Favourable step	€ 2,700 Profit after taxes 2025: € 2,700 ▼ 99% vs 2024 (€ 457,200) Unfavourable step	▼ 99%
Equity	€ 962,849 Equity 2022: € 962,849 First fiscal year in the series	€ 949,702 Equity 2023: € 949,702 ▼ 1% vs 2022 (€ 962,849) Unfavourable step	€ 793,903 Equity 2024: € 793,903 ▼ 16% vs 2023 (€ 949,702) Unfavourable step	€ 796,602 Equity 2025: € 796,602 Unchanged (€ 793,903) Favourable step
Total debts	€ 44,359 Total debts 2022: € 44,359 First fiscal year in the series	€ 57,038 Total debts 2023: € 57,038 ▲ 29% vs 2022 (€ 44,359) Unfavourable step	€ 18,458 Total debts 2024: € 18,458 ▼ 68% vs 2023 (€ 57,038) Favourable step	€ 18,458 Total debts 2025: € 18,458 Unchanged (€ 18,458) Unchanged
Cash	€ 9 Cash 2022: € 9 First fiscal year in the series	€ 17 Cash 2023: € 17 ▲ 100% vs 2022 (€ 9) Favourable step	€ 22,722 Cash 2024: € 22,722 ▲ € 22,705 vs 2023 (€ 17) Favourable step	€ 25,830 Cash 2025: € 25,830 ▲ 14% vs 2024 (€ 22,722) Favourable step	▲ 14%
Land & buildings	€ 968,776 Land & buildings 2022: € 968,776 First fiscal year in the series	€ 968,776 Land & buildings 2023: € 968,776 Unchanged (€ 968,776) Unchanged	€ 133,416 Land & buildings 2024: € 133,416 ▼ 86% vs 2023 (€ 968,776) Unchanged	€ 133,416 Land & buildings 2025: € 133,416 Unchanged (€ 133,416) Unchanged
Retained profit	€ -193,037 Retained profit 2022: € -193,037 First fiscal year in the series	€ -206,184 Retained profit 2023: € -206,184 ▼ € 13,147 vs 2022 (€ -193,037) Unfavourable step	€ 251,016 Retained profit 2024: € 251,016 ▲ € 457,200 vs 2023 (€ -206,184) Favourable step	€ 253,716 Retained profit 2025: € 253,716 ▲ 1% vs 2024 (€ 251,016) Favourable step	▲ 1%
Balance sheet total	€ 1,007,208 Balance sheet total 2022: € 1,007,208 First fiscal year in the series	€ 1,006,740 Balance sheet total 2023: € 1,006,740 Unchanged (€ 1,007,208) Unchanged	€ 812,361 Balance sheet total 2024: € 812,361 ▼ 19% vs 2023 (€ 1,006,740) Unchanged	€ 815,060 Balance sheet total 2025: € 815,060 Unchanged (€ 812,361) Unchanged

Key figures of LUP, 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 LUP?

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

Aug 28, 2026 New annual accounts for financial year 2025: profit of € 2,700 (▼ 99% vs 2024). filed late Source: NBB ↗
May 15, 1992 New establishment in Merchtem. KBO
Apr 10, 1992 Start of the company according to the CBE. KBO

In short

From € 11,707 loss in 2022 to € 2,700 profit in 2025.

Paid € 119,358 in corporate taxes since 2022.

Best year ever: 2024, with € 457,200 profit.

Original PDFs at the National Bank ↗

Management

Luk Lambert Liliane Lambert Christiane Lambert

LUP

Behind LUP are Luk Lambert, Liliane Lambert and Christiane Lambert.

Directors

According to the 2025 annual accounts

Luk Lambert

Director

Liliane Lambert

Managing director

Christiane Lambert

Director

Establishments

Establishment units

Physical locations of this company

Registered office

Heidestraat 19

1785 Merchtem

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

Details

Company number: 0447.204.147
VAT number: BE 0447.204.147
Registered office: Heidestraat 19, 1785 Merchtem
Names & denominations: LUP
Enterprise type: Rechtspersoon
Legal form: Public limited company
Legal situation: Normale toestand
Start date: 10 April 1992
Peppol: Not registered

View on CBE Public ↗ Annual accounts (NBB) ↗

LUP