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Complete company report
Generated 11-08-2026
Active BE 0473.463.829Private limited companyOpen bankruptcy

L & L TUP

Rue des Alouettes 34 ·4041 Herstal, Belgium· 25 yrs active
Sector: Handelsbemiddeling in de groothandel in meubelen, huishoudelijke artikelen en ijzerwaren (46150)
Conclusion Checked

A bankruptcy procedure is open for L & L TUP according to publications in the Belgian State Gazette. The 2023 annual accounts show negative equity (€-75k) and a net result of €-92k.

Based on the State Gazette, CBE and 6 annual accounts.
Key figures
Equity €-75k
Net result €-92k
Active 25 yrs
Board 1
Snowflake analysis 5 of 5 axes measured · computed by Checked
Health0Profitability100Solvency33Growth78Stability0
42 / 100

Fragile profile, watch health in particular.

All 5 axes are computed from data Checked has read.

Health 0
Profitability 100
Solvency 33
Growth 78
Stability 0
Bankruptcy probability (12 mo) Checked model v1 · free

Bankruptcy opened

A bankruptcy procedure is already open, a probability score is no longer meaningful. See the insolvency timeline for the state of the procedure.

Risk Assessment rule-based
50 / 100
High riskRegister: open bankruptcy
This score counts publications in the Belgian State Gazette only. The KBO register additionally records legal situation 050 for this company; it does not feed the figure above.
Components
· Open bankruptcy (+50)
Trust signals 2 signals
Register: open bankruptcy
The KBO register records legal situation 050 for this company. This is today's state according to the register itself; the register carries no start date.
Open bankruptcy
Active bankruptcy procedure in the Belgisch Staatsblad. Claims are handled by the appointed curator.
Administrative Flags 0 events
No strikeouts found in the KBO publications we processed. That series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
Health barometer FY 2023 · computed
0 / 100 Critical
050100
Computed from 5 of the 6 factors this model weighs. The rest cannot be derived from the filed figures, or need a prior year to compare against.

Unlock the full score breakdown, per-year score history and the indicative credit limit with Plus.

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Computed by Checked from the NBB filing for FY 2023 and an insolvency signal from the Belgian State Gazette. Indicative, not credit advice.
Financial overview10 NBB filings
Annual accounts filed on 01-08-2024 with the NBB · fiscal year 2023 · micro
€-200k€0€200k€400kOperating result 2019: €306k€306kNet result 2019: €53k€53kOperating result 2020: €76k€76kNet result 2020: €105k€105kOperating result 2021: €43k€43kNet result 2021: €27k€27kOperating result 2022: €-106k€-106kNet result 2022: €-110k€-110kOperating result 2023: €-90k€-90kNet result 2023: €-92k€-92k20192020202120222023
Operating resultNet result
EBITDA
€-78k
+6.8% 18-23
Net profit
€-92k
+16.5% 18-23
Cash flow
€-80k
+8.9% 18-23
Total assets
€141k
-22.9% 18-23
Equity
€-75k
- 18-23
Working capital
€-122k
-107.2% 18-23
Income taxes
€463
-32.9% 18-23
Dividends
€25k
- 18-23
Debt
€215k
+30.4% 18-23
Debt ≤ 1y
€215k
+32.3% 18-23
Debt > 1y
€2k
-75.0% 18-23
Current ratio
0.43
-32.2% 18-23
Quick ratio
0.41
-30.1% 18-23
Solvency
-53.1%
- 18-23
Debt / equity
-2.88
- 18-23
ROE
123.1%
- 18-23
ROA
-65.4%
-8.4% 18-23
Interest coverage
-53.30
-111.9% 18-23
Figures by fiscal year
Fiscal year2023
Depositmicro
Revenue-
EBITDA€-78k
Net profit€-92k
Cash flow€-80k
Staff costs-
Income taxes€463
Dividends-
Total assets€141k
Equity€-75k
Debt€215k
of which ≤ 1y€215k
of which > 1y-
Working capital€-122k
Employees (FTE)-
Ratios (computed)
2023
Current ratio0.43
Quick ratio0.41
Working capital ratio-86.9%
Solvency-53.1%
Debt / equity-2.88
Long-term debt ratio-
Interest coverage-53.30
Gross margin-
Net margin-
ROA-65.4%
ROE123.1%
EBITDA margin-
Days sales outstanding-
Days payable outstanding-
Inventory turnover-
Days inventory (DSI)-
Balance-sheet composition 2023
Full annual accounts
Filed balance sheet and income statement, exactly as deposited with the NBB.
Line item Code2023
Balance sheet, Assets
TOTAL ASSETS 20/58€141k
Fixed assets 21/28€48k
Intangible fixed assets 21€17k
Tangible fixed assets 22/27€24k
Financial fixed assets 28€6k
Current assets 29/58€93k
Stocks & contracts in progress 3€5k
Amounts receivable within one year 40/41€39k
Cash & bank 54/58€46k
Balance sheet, Equity & liabilities
TOTAL EQUITY & LIABILITIES 10/49€141k
Equity 10/15€-75k
Contributions / capital 10/11€19k
Reserves 13€81k
Accumulated profits (losses) 14€-175k
Amounts payable 17/49€215k
Amounts payable within one year 42/48€215k
Trade debts payable within one year 44€208k
Income statement
Gross operating margin 9900€-70k
Operating result 9901€-90k
Financial income 75€65
Financial charges 65€1k
Result before taxes 9903€-91k
Income taxes 67/77€463
Net result for the period 9904€-92k
Result to be appropriated 9905€-92k
You're seeing the latest fiscal year only. Unlock 4 prior years (figures + ratios) with a paid plan. See plans →
Ratios computed by Checked.
Directors & mandates 1 directors
Current directors & mandates
  • LOMBARDO Angela
    Director
    State Gazette act 23466499 (20-12-2023)
    Current
    20-12-2023 → present
Full appointment history from the Belgian State Gazette. Permanent representatives are shown for corporate directors.This list is read straight from this company's published acts, not from the officer register.
Directors & mandates1 person
Role Name Tenure Source
Curator LAURIE BAUDINET
RUE ERNEST SOLVAY 208, 4000 LIEGE 1
 24-12-2024 → present Belgian State Gazette
Legal Structure
NACE primary Handelsbemiddeling in de groothandel in meubelen, huishoudelijke artikelen en ijzerwaren(46150)
Legal form Private limited company(610)
Incorporation08-12-2000
StatusActive
Postal code4041
First BS signal 31-12-2024
Latest BS signal 31-12-2024
Establishment units 1 location
TUPPERWARE SPRL L & L TUP
Rue des Alouettes 34, 4041 HerstalGroothandel in sport- en kampeerartikelen, rijwielen en onderdelen en toebehoren daarvan, spellen en speelgoed
since 20012.094.359.662
Physical sites registered in the Crossroads Bank for Enterprises (CBE).
Real-estate footprint Source: CBE × cadastre

Parcels linked to this company through its CBE addresses (seat, establishment units, branches), cross-referenced with the cadastral parcel plan. This shows where the company operates, not a deeds register.

Wallonia 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
62071A0209/04_000 Wallonia 1.4 ha 1 · 2,539 m² -
Methodology
via registered seat: 1
1 of 1 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Updates 12 events

A single timeline of everything that happened to this company, publications, insolvency and lifecycle events, administrative changes and filed annual accounts.

2024
31-12-2024
Bankruptcy Opening
Tribunal de l’entreprise de Liège, division Liège · L & L TUP SRL RUE DES ALOUETTES 34, 4041 VOTTEM · event 24-12-2024
01-08-2024
NBB filing Annual accounts filed
fiscal year 2023 · micro
2023
20-12-2023
State Gazette act Director changes
Benjamin PONCELET
31-07-2023
NBB filing Annual accounts filed
fiscal year 2022 · micro
2022
17-08-2022
NBB filing Annual accounts filed
fiscal year 2021 · volledig
2021
23-08-2021
NBB filing Annual accounts filed
fiscal year 2020 · volledig
2020
19-08-2020
NBB filing Annual accounts filed
fiscal year 2019 · volledig
2019
06-08-2019
NBB filing Annual accounts filed
fiscal year 2018 · volledig
2018
31-07-2018
NBB filing Annual accounts filed
fiscal year 2017 · volledig
2017
06-07-2017
NBB filing Annual accounts filed
fiscal year 2016 · volledig
2016
01-07-2016
NBB filing Annual accounts filed
fiscal year 2015 · volledig
2015
28-07-2015
NBB filing Annual accounts filed
fiscal year 2014 · volledig
Lifecycle & Insolvency Signals 1 events
31-12-2024
Bankruptcy Opening
Date: 24-12-2024 · Tribunal de l’entreprise de Liège, division Liège · L & L TUP SRL RUE DES ALOUETTES 34, 4041 VOTTEM · Publications in State Gazette ↗
Time machine, BS events + macro context 2021, 2026
COVID lockdownEnergiecrisisECB hikes2021202220232024202520262024-12-31 · Bankruptcy · Opening
Macro context
2020-Q2/Q3 COVID lockdown
2022 energy crisis
2023-2024 ECB rate hikes
Legend
Bankruptcy
Interim / reorg
KBO event
Belgisch Staatsblad, acts 1 acts
All acts · 1 updated 2 years ago
2023
20-12-2023 LOMBARDO Angela appointed as director Director changes·Benjamin PONCELET
  • LOMBARDO Angela, Bestuurder
Notary: Benjamin PONCELET · Liège
Technical details 
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    "name": "Benjamin PONCELET",
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    "is_associated": false
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  "act_meta": {
    "language": "mixed",
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  "is_correction": false,
  "subject_company": {
    "kbo": "0473.463.829",
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    "person_role_at_subject": "Notaire"
  },
  "co_filed_documents": [],
  "corrected_publication_numac": null
}
Credit advice verdict per customer and amount

Should this customer buy amount X on invoice? Enter the amount and payment terms, you get an instant GREEN/AMBER/RED verdict, with a suggested ceiling and concrete conditions.

Based on official sources (NBB, CBE, State Gazette). Indicative, not credit advice.
AI due-diligence brief Checked AI

Generate a structured, factual brief from every signal in this dossier: risk, financial health, ownership, mandates and sector comparison.

Coming soon
The brief is drafted by our AI model at Anthropic in the US, from this dossier's public data. Nothing that identifies you is sent along and we do not keep the brief. Indicative, not legal or investment advice. How it works
Company registry (CBE) Crossroads Bank
Activities
Handelsbemiddeling in meubelen, huishoudelijke artikelen en ijzerwaren46150Handelsbemiddeling in de groothandel in meubelen, huishoudelijke artikelen en ijzerwaren46150Handelsbemiddeling in meubels, huishoudelijke artikelen en ijzerwaren51150Handelsbemiddeling gespecialiseerd in andere goederen46180Handelsbemiddeling in de groothandel in andere specifieke goederen46180Detailhandel in huishoudtextiel en beddengoed in gespecialiseerde winkels47512Detailhandel in huishoudtextiel en beddengoed47512Detailhandel in elektrische huishoudapparaten in gespecialiseerde winkels47540Detailhandel in elektrische huishoudapparaten47540Overige detailhandel in nieuwe artikelen in gespecialiseerde winkels, n.e.g.47789Overige detailhandel in nieuwe artikelen neg47789Handelsbemiddeling gespecialiseerd in overige goederen, n.e.g.51180Detailhandel in textiel52410Detailhandel in elektrische huishoudapparaten en in audio- en videoapparatuur52450Overige gespecialiseerde detailhandel in artikelen, andere dan voedingsmiddelen, n.e.g.52498
Primary activity highlighted.
Names & trade names
Legal nameFR L & L TUP
Registered office
Rue des Alouettes 34
4041 Herstal, Belgium
Official data from the Crossroads Bank for Enterprises (CBE). Available for every registered company.
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Source: Belgian State Gazette, CBE, NBB · generated via checked.be · indicative