LAP CONSTRUCT
ActiveSummary
LAP CONSTRUCT has been active since 2012 and the Belgian Official Gazette contains no insolvency or warning signals. The 2026 annual accounts show equity of €73,579 and a net result of €93. Equity is growing by about 4.4% per year across the filed financial years. Its solvency ranks better than 62% of 232 sector peers (NACE 41, financial year 2026). The computed 12-month bankruptcy probability is 0.5% (very low).
Overview
- Equity
- €73,579
- Profit
- €93
Why 82raises riskSector: Construction of residential and non-residential buildings (NACE 41)Size: total assets €114,011lowers riskFounded in 2012Equity €73,579 (64.5% of total assets)Show the evidence
Checked score
About 5 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
How it is calculated
The band follows from the bankruptcy probability, on a scale where 10 more points roughly halve it:
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 41, micro): better than 74% on solvency, 37% on liquidity, 39% on profitability and 36% on growth.
The bankruptcy probability was computed on 23-10-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
Some facts cap the score, however low the probability. Negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late hold it at Fair at most (59); two missing filings, at Weak (44). An ongoing judicial reorganisation or the company's end (bankruptcy, dissolution, liquidation) holds it at Critical at most (24).
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Signals
This company filed its last 7 accounts on average 24 days after the deadline; the sector median (NACE 41) for financial year 2024 is on the deadline day, and 46% of those companies filed late.
Searched, nothing found (2)
- Resignation: Emanue! LAPUSTE (director)Share transfer · Shareholding ·…
- Annual accounts filedfinancial year 2026 · micro…
- Annual accounts filedfinancial year 2025 · micro…
Financials · financial year 2026, micro format
2022 to 2026, 5 financial years 2019 to 2026, 8 financial years
The operating result recovers in 2026; 2026 is 0% above 2025.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
The share of the company financed with its own means. The higher it is, the better it absorbs a shock.
Short-term assets per euro of short-term debt. Above 1 the short-term debts are covered.
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 41, Construction of residential and non-residential buildings: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).
Peer companies
Historical observationOf the 10,905 companies that looked in July 2024 the way this one looks now, 0.7% went bankrupt within 24 months and 95.1% are still going.
- Micro
- 10 to 20 years old
- solvency 30% or more
- a profit under 5% of the balance sheet
A further 0.1% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.5% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,473 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 1.0% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74.5% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 10,905 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Turnover70 | €544,379 | €645,867 | €618,339 | - | - | - | - | - | - |
| Remuneration, social security and pensions62 | - | - | - | €1,195 | - | - | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €3,111 | €25,429 | €29,839 | €24,079 | €26,142 | €25,902 | €23,873 | €23,322 | ▼ 2.3% |
| Other operating charges640/8 | - | - | - | €4,235 | €1,902 | €1,826 | €2,467 | €1,388 | ▼ 43.7% |
| Gross operating margin9900 | €16,390 | €42,856 | €66,506 | €58,109 | €32,226 | €29,516 | €28,035 | €26,407 | ▼ 5.8% |
| Operating profit (loss)9901 | €12,447 | €10,026 | €34,881 | €28,601 | €4,181 | €1,788 | €1,696 | €1,696 | = |
| Financial income75/76B | - | - | - | €533 | €180 | €11 | €3 | €18 | ▲ 480% |
| Recurring financial income75 | €1,187 | €1,346 | €1,501 | €533 | €180 | €11 | €3 | €18 | ▲ 480% |
| Financial charges65/66B | - | - | - | €1,646 | €1,046 | €681 | €297 | €915 | ▲ 208% |
| Recurring financial charges65 | €1,036 | €466 | €467 | €1,646 | €1,046 | €681 | €297 | €915 | ▲ 208% |
| Profit (loss) for the period before taxes9903 | €12,598 | €21,071 | €35,915 | €27,488 | €3,316 | €1,118 | €1,401 | €799 | ▼ 43.0% |
| Income taxes67/77 | €3,029 | €5,281 | €4,396 | €6,233 | €2,897 | €1,051 | €1,351 | €706 | ▼ 47.7% |
| Profit (loss) for the period9904 | €9,569 | €15,789 | €31,519 | €21,255 | €419 | €67 | €50 | €93 | ▲ 85.1% |
| Profit (loss) for the period to be appropriated9905 | €9,569 | €15,789 | €31,519 | €21,255 | €419 | €67 | €50 | €93 | ▲ 85.1% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €132,990 | €183,559 | €202,123 | €233,914 | €247,999 | €175,549 | €155,890 | €114,011 | ▼ 26.9% |
| Fixed assets21/28 | €48,092 | €54,713 | €94,897 | €79,286 | €91,364 | €66,618 | €42,745 | €19,423 | ▼ 54.6% |
| Tangible fixed assets22/27 | €46,573 | €53,194 | €93,378 | €77,767 | €89,845 | €65,099 | €41,226 | €17,904 | ▼ 56.6% |
| Plant, machinery and equipment23 | - | - | - | - | €24,800 | €18,600 | €12,400 | €6,200 | ▼ 50.0% |
| Furniture and vehicles24 | - | - | - | €77,767 | €65,045 | €46,499 | €28,826 | €11,704 | ▼ 59.4% |
| Financial fixed assets28 | €1,519 | €1,519 | €1,519 | €1,519 | €1,519 | €1,519 | €1,519 | €1,519 | = |
| Current assets29/58 | €84,897 | €128,845 | €107,226 | €154,628 | €156,634 | €108,931 | €113,145 | €94,588 | ▼ 16.4% |
| Amounts receivable within one year40/41 | €43,260 | €114,921 | €68,722 | €112,431 | €105,149 | €51,807 | €76,918 | €41,831 | ▼ 45.6% |
| Trade receivables40 | - | - | - | €109,037 | €92,025 | €45,179 | €65,868 | €40,084 | ▼ 39.1% |
| Other amounts receivable41 | - | - | - | €3,395 | €13,123 | €6,628 | €11,050 | €1,747 | ▼ 84.2% |
| Cash at bank and in hand54/58 | €1,137 | €13,194 | €38,504 | €41,998 | €3,260 | €481 | €5,667 | €5,582 | ▼ 1.5% |
| Deferred charges and accrued income490/1 | - | - | - | €198 | €48,225 | €56,643 | €30,560 | €47,175 | ▲ 54.4% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €132,990 | €183,559 | €202,123 | €233,914 | €247,999 | €175,549 | €155,890 | €114,011 | ▼ 26.9% |
| Equity10/15 | €36,436 | €52,226 | €83,745 | €105,000 | €90,369 | €90,435 | €73,486 | €73,579 | ▲ 0.1% |
| Contributions10/11 | €6,200 | - | - | €6,200 | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Reserves13 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Non-distributable reserves130/1 | - | - | - | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Reserves not available under the articles1311 | - | - | - | €1,860 | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Profit (loss) carried forward14 | €28,376 | €44,166 | €75,685 | €96,940 | €82,309 | €82,375 | €65,426 | €65,519 | ▲ 0.1% |
| Amounts payable17/49 | €96,553 | €131,333 | €118,378 | €128,914 | €157,630 | €85,114 | €82,404 | €40,432 | ▼ 50.9% |
| Amounts payable after more than one year17 | - | - | €47,174 | €34,933 | €22,449 | €9,716 | - | - | - |
| Financial debts170/4 | - | - | - | €34,933 | €22,449 | €9,716 | - | - | - |
| Amounts payable within one year42/48 | €96,553 | €131,333 | €71,204 | €93,981 | €135,181 | €75,398 | €82,404 | €40,432 | ▼ 50.9% |
| Current portion of amounts payable after more than one year42 | - | - | - | €12,241 | €12,485 | €12,733 | €8,960 | €0 | ▼ 100% |
| Trade debts44 | €93,524 | €126,299 | €54,262 | €71,667 | €98,431 | €59,938 | €54,925 | €38,375 | ▼ 30.1% |
| Suppliers440/4 | - | - | - | €45,357 | €98,431 | €59,938 | €54,925 | €38,375 | ▼ 30.1% |
| Bills of exchange payable441 | - | - | - | €26,310 | - | - | - | - | - |
| Taxes, remuneration and social security45 | - | - | - | €6,319 | €13,731 | €2,727 | €6,620 | €2,057 | ▼ 68.9% |
| Taxes450/3 | - | - | - | €6,319 | €13,731 | €2,607 | €6,620 | €2,057 | ▼ 68.9% |
| Remuneration and social security454/9 | - | - | - | - | - | €120 | - | - | - |
| Other amounts payable47/48 | - | - | - | €3,754 | €10,535 | - | €11,900 | €0 | ▼ 100% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €9,569 | €15,789 | €31,519 | €21,255 | €419 | €67 | €50 | €93 | ▲ 85.1% |
| + Depreciation and write-downs630 | €3,111 | €25,429 | €29,839 | €24,079 | €26,142 | €25,902 | €23,873 | €23,322 | ▼ 2.3% |
| Operating cash flow (approximation) | €12,680 | €41,219 | €61,358 | €45,334 | €26,561 | €25,969 | €23,923 | €23,416 | ▼ 2.1% |
| Investment in fixed assets (approximation) | - | -€32,050 | -€70,023 | -€8,468 | -€38,221 | -€1,156 | €0 | €0 | - |
| Change in cash | - | €12,057 | €25,310 | €3,494 | -€38,738 | -€2,779 | €5,186 | -€85 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 13 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-01-2026 | micro format | 31-07-2026 | 2026-00384211 |
| 31-01-2025 | micro format | 29-09-2025 | 2025-00515470 |
| 31-01-2024 | micro format | 26-09-2024 | 2024-00472813 |
| 31-01-2023 | micro format | 29-09-2023 | 2023-00466079 |
| 31-01-2022 | micro format | 04-10-2022 | 2022-20452847 |
| 31-01-2021 | micro format | 25-10-2021 | 2021-73000594 |
| 31-01-2020 | micro format | 23-09-2020 | 2020-55500382 |
| 31-01-2019 | micro format | 16-08-2019 | 2019-46800560 |
| 31-01-2018 | micro format | 27-07-2018 | 2018-40400426 |
| 31-01-2017 | micro format | 27-07-2017 | 2017-39700260 |
Similar companies · same sector, comparable size
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Mandate history
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| Emanue! LAPUSTE |
|
Owners and capital
Capital and shareholders
- losif LAPUSTE 176 shares
- Emanue! LAPUSTE 10 shares
- Emanue! LAPUSTE to LAPUSTE 83 shares
The Belgian Official Gazette names shareholders only when an act mentions them; the share register itself is not published.
- 16-09-2026 Capital stated in the deed · 186 shares
- 30-11-2023 Converted to unavailable equity
Group and network
Connections & network
No directors read yet: 2 of 6 Gazette acts processed.
History
Acts, filings and financial milestones
16-09
Gazette deed
Resignation: Emanue! LAPUSTE (director)Share transfer · Shareholding · Capital5 facts ▸
- General meeting, 08-05-2026
- Director resignation, Emanue! LAPUSTE (director)
- Share transfer, Emanue! LAPUSTE → LAPUSTE
- Shareholding, 31-01-2026, “parts” (deed in French) (2 times)
- Capital
30-11
Gazette deed
Amendment of the articles · Legal-form change · Name · Resignations & appointmentsName change · Legal-form conversion · Capital conversion9 facts ▸
- Name change, LAP CONSTRUCT
- Legal-form conversion, “société à responsabilité limitée(SRL)” (deed in French)
- Capital conversion, “compte de capitaux propres statutairement indisponible” (deed in French)
- Other provision, “disponible pour distribution”, 0 (deed in French)
- Amendment of the articles
- Capital
- Board composition, LAPUSTE Iosif (director)
- Board composition, LAPUSTE Emanuel (director)
- Power of attorney (2 times)
About the unread acts
Of the 6 Belgian Official Gazette deeds we know for this company, 2 have been read. The other 4 have not been read yet: what they contain is neither established nor disproved here.
Register details
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 23 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Check the withholding obligation If you pay this company for building or cleaning work, check before every payment whether you must withhold part of the invoice, with enterprise number 0844.475.565
Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
1 establishment unit
1 parcel
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 21003A0289/00L011 | Brussels | 2,983 m² | 1 · 1,288 m² | 47.0 m · 11 |
How the parcels are linked
Articles of association
What the company does
- PurposeThe activities the company may carry out under its articles.
- “Informatique en général:l’élaboration et la conception de logiciel,la vente et l'achat de matériel informatique et de bureau,ainsi que de…” (deed in French)
28 activities (deed in French)
- Informatique en général:l’élaboration et la conception de logiciel,la vente et l'achat de matériel informatique et de bureau,ainsi que de consommables de bureau,l'étude de projets informatiques au sens large,et tout ce qui se rapporte directement ou indirectement à l'informatique,la consultance,la formation,la commercialisation de services et de produits,la maintenance hardware et software
- L'entreprise générale du bâtiment,peinture,maçonnerie,électricité,toiture,en ce compris toutes transformations,rénovations,améliorations et entretiens d'immeubles au sens le plus large
- L'entreprise de courrier express
- L'entreprise de courtage en crédits
- La vente en gros et en détail de:matériaux de construction,matériel électrique et électronique,sanitaire et plomberie
- Tous produits alimentaires tels que fruits,légumes,conserves,produits laitiers,produits de la mer,poissons,boucherie,articles de ménage et article cadeaux
- De vidéothèques,location de produits de divertissements,films et tous autres produits assimilés
- Tous textiles en général,vêtements divers,chaussures,cordonnerie,serrurerie,maroquinerie dans le sens le plus large
- Tous produits de l'artisanat en général,tapisseries,y compris les articles du tiers-monde
- Tous les articles de parfumerie,de toilette,cosmétiques,produits de beauté,maquillage,ainsi que savons et détergents
- Tous les articles d'horticulture tels que fleurs,plantes,articles de jardinage,aménagement et entretien de jardins et de pépinières
- Tous livres,antiquités,brocantes,objets de décoration,machines industrielles
- Tous appareils électroménagers,tous films de bandes magnétiques,cassettes,tous articles imprimés ou enregistrés permettant leur lecture,vision ou audition
- Tous matériels de bureau et d'informatique
- L'exploitation d'atelier de fabrication de tous produits de boulangerie et de pâtisserie,de tous produits alimentaires et non alimentaires
- Tous snack-bars,brasseries,hôtels,restaurants,tavernes,cafés ou cabarets discothèques,buffets,vestiaires pour publics,location de places,salles d'organisation,de banquet et de service traiteur
- Cyber café,centre internet
- La messagerie les services de fax,de cabines téléphoniques et de photocopies,de laboratoires de développement photos,d'atelier de tournage,d'affûtage et de rectification de pièces mécaniques
- De taxis,car-wash,station service(tous carburants tels que mazout,diesel,gaz,...),garage avec atelier de réparation et négociant de véhicules à moteur neufs et d'occasion,établissements de démolition,entretien et dépannage,ainsi que l'achat,la vente,l'import,l'export et/ou en détail de pièces automobiles neuves ou d'occasion et accessoires automobiles
- D'un salon de coiffure,de salons lavoir
- Fournir tous services ou prestations au profit de toutes clientèles privées ou commerciales,notamment:le nettoyage et l'entretien d'immeubles,le nettoyage de vitres et de bureaux,de petits travaux de bureau,services intérimaires,sous-traitance
- Toutes opérations généralement quelconques,se rapportant directement ou indirectement au commerce,à la fabrication,la location,l'achat,la vente en gros ou en détail,la représentation,la distribution,le service,le conditionnement,l'exploitation et le courtage,l'importation et l'exportation,soit pour son propre compte soit pour le compte d'un tiers
- L'entreprise générale de nettoyage au sens le plus large,tant pour des professionnels que pour des particuliers
- Toutes les activités dans le cadre des titres-services peuvent être exercées,notamment:nettoyage du domicile y compris les fenêtres,lessive et repassage,petits travaux de couture occasionnels,préparation de repas,services de courses ménagères,centrale pour personnes moins mobiles ou âgées et repassage hors du domicile de l'utilisateur
- Le transport de choses et de personnes au sens le plus large
- Tous travaux d'entreprise générale en hauteur,avec cordes et/ou échafaudages et nacelles
- Elle peut s'intéresser par toutes voies dans toutes sociétés,associations ou entreprises ayant un objet similaire ou connexe ou de nature à favoriser celui de la société
- La société peut également exercer les fonctions d'administrateur ou de liquidateur d'autres sociétés,et se porter caution au profit de ses propres associés ou administrateurs ou gérants
- DurationHow long the company exists; usually unlimited, so until it is dissolved.
- Unlimited
- Name clauseThe name the company operates under according to its articles.
- LAP CONSTRUCT
- Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
- “Région de Bruxelles-Capitale, transfert en tout endroit Région de Bruxelles-Capitale ou Région wallonne par simple décision organe…” (deed in French)
Who represents it, and how
- Who signsWho may bind the company towards others, for example by signing a contract.
- “Article 14. Rémunération des administrateurs L’assemblée générale décide si le mandat d’administrateur est ou non exercé gratuitement. Si le…”
- Board ruleHow the board is made up, meets and takes decisions.
- “1, un ou plusieurs administrateurs” (deed in French)
Capital, shares and profit
- Kind of sharesWhich classes of shares exist and what rights each class carries.
- “Titulaires peuvent prendre connaissance du registre relatif à leurs titres, nominatives” (deed in French)
- Transfer restrictionWhether shareholders may sell their shares freely or need approval first.
- “Moitié cédant,moitié acquéreurs proportionnellement aux actions acquises, toutes cessions entre vifs à titre onéreux ou gratuit,volontaires…” (deed in French)
Meetings and financial year
- Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
- “TITRE V. ASSEMBLEE GENERALE Article 17. Tenue et convocation Il est tenu chaque année, au siège ou à l'endroit indiqué dans les…” (deed in French)
Oversight and winding up
- Dissolution ruleWhen and by whom the company can be dissolved.
- “Modifications statuts, tout temps” (deed in French)
- Liquidation ruleHow assets are shared after dissolution: creditors first, then shareholders.
- “Pouvoirs et émoluments, administrateurs en fonction” (deed in French)