Equity
€513,404 ▲ 30.8%
LUPI has made a profit without a break since 2015.
LUPI
Lifetime
20 annual accounts with figures on one time axis, 35 filings since 1991peak €494,319 (2025)
€494,319▲ 21.2%
lowest -€22,258 (2009)
€120,819▲ 25.0%
peak €540,757 (2019)
€513,404▲ 30.8%
€619,361▼ 13.5%
peak 7.6 FTE (2022)
5.6 FTE▲ 21.7%
Board4 names since 2021
3 directorsAgostino Pungitore and 2 others
Documentsfilings and deeds
28-07-20263 days before the deadline
2025abbreviated format
Gross margin from €407,776 to €494,319Result from €96,649 to €120,819Staff from 4.6 FTE to 5.6 FTEEquity from €392,585 to €513,404
Key points
from the 2025 annual accountsChecked score
92
Excellent
Financially stronger than 69% of micro companies in food and beverage service (NACE 56)
Probability in this band: under 0.55%
Bankruptcy probability within 12 months
0.2% Very low
0%0.5%1.5%4%10%≥ 25%
The dashed line is the sector median: 1.8% across 23,791 companies (NACE 56, micro).
About 2 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Last 24 months
12-2024: 0.2%
01-2025: 0.2%● unchanged vs 12-2024
02-2025: 0.2%● unchanged vs 01-2025
03-2025: 0.2%● unchanged vs 02-2025
04-2025: 0.2%● unchanged vs 03-2025
05-2025: 0.2%● unchanged vs 04-2025
06-2025: 0.2%● unchanged vs 05-2025
07-2025: 0.2%● unchanged vs 06-2025
08-2025: 0.4%▲ +0.2 percentage points vs 07-2025highest value
09-2025: 0.2%▼ -0.2 percentage points vs 08-2025
10-2025: 0.2%● unchanged vs 09-2025
11-2025: 0.2%● unchanged vs 10-2025
12-2025: 0.2%● unchanged vs 11-2025
01-2026: 0.2%● unchanged vs 12-2025
02-2026: 0.2%● unchanged vs 01-2026
03-2026: 0.2%● unchanged vs 02-2026
04-2026: 0.2%● unchanged vs 03-2026lowest value
05-2026: 0.2%● unchanged vs 04-2026
06-2026: 0.2%● unchanged vs 05-2026
07-2026: 0.2%● unchanged vs 06-2026
08-2026: 0.2%● unchanged vs 07-2026
09-2026: 0.2%● unchanged vs 08-2026
10-2026: 0.2%● unchanged vs 09-2026
11-2026: 0.2%● unchanged vs 10-2026
Financial strengthStrong
Score breakdown
raises risk
Sector: Food and beverage service activities (NACE 56)
lowers risk
Founded in 1990
Liquidity: current ratio 2.44, cash €188,506
Equity €513,404 (45.3% of total assets)
Calculation
The band follows from the bankruptcy probability. 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 56, micro). It does better than 64% of them on solvency, 72% on liquidity, 68% on profitability and 73% on growth.
The bankruptcy probability was computed on 10-11-2026 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.
The probability rests on the annual accounts with balance sheet date 31-12-2025.
Of the companies with a bankruptcy probability in the very low class on 30-06-2025, 0.1% went bankrupt within twelve months.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
Comparable companies, two years later
In July 2024, 31,368 companies had the same profile as LUPI has now. Each dot stands for 79 companies, two years later.
93.5%
were still trading
5.9%
stopped another way
0.5%
went bankrupt
Another 0.1% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of LUPI itself: 0.2% within 12 months.
Test of the method
The method was tested on the 497,448 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| 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% | 0.9% |
| 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% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 31,368 companies, not a prediction for LUPI. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Credit verdict
Credit of up to €45,000 on 30-day terms is acceptable
Liquidity is ample, with a current ratio of 2.44 (2.06 in 2024), above the usual 1.5. Short-term debt is 14.6% and cash 16.6% of total assets. However, 54.7% of the assets are financed with debt and provisions.
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
Six signals.
lowers riskraises riskneutral
lowers risk · Growing equity
Reported equity is higher than in 2023 and did not fall compared with 2024. These amounts do not establish the cause of the change.
NBB · annual accounts 2025Equity per financial year
1819202122232425
2018 to 2025 · latest year €513,404
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 28-07-2026, 3 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
3 days early
2024
10 days late
2023
69 days early
2022
6 days early
2021
31 days late
2020
58 days early
2019
on the day
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
The company filed its last 7 accounts on average 14 days before the deadline. In the sector (NACE 56), the median for financial year 2024 was 7 days after the deadline, and 53% of those companies filed late.
Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 28 July (4 of the last 5 accounts filed within 34 days either side of that date).
Companies Code · seven monthsWhere today falls in the filing period
11-11-2026 today31-12-2026 year end31-07-2027 deadline
Recent changes
Registered in the Peppol Directory
Reachable for e-invoices through 0208:0441417306
2 managers resigning, 2 directors reappointed
Resignations: Agostino Pungitore (manager) and Ann-Severine Bocklandt (manager) · Reappointments: Agostino Pungitore (director) and Ann-Severine Bocklandt (director) · “Het aanleggen,het oordeelkundig uitbouwen en beheren van een onroerend vermogen;alle verrichtingen met…” (deed in Dutch) · Gazette deed
Appointment: Ann-SéverineBocklandt (director)
General meeting of 01-04-2023 · Gazette deed
Resignation: Castelluccio Giuseppina (director)
Director discharge: Castelluccio Giuseppina · General meeting of 30-06-2021 · Gazette deed
Comparable companies
same main activity, similar in size and ageThese companies have the same main activity as LUPI: full-service restaurants (NACE 56111). They are comparable in size and age: total assets between €843,000 and €1.1m, founded between 1986 and 2000.
Official details
Source: KBO- Status
- Active since 04-07-1990Normal situation
- Activity
- Full-service restaurantsNACE 56111and 1 other
- Establishment unit
- 2.049.870.8118300 Knokke-Heist, since 18-10-1990
- Financial year end
- 31 December
- Peppol
- Reachable since 20-03-2025
Annual accounts 2025
- ≈ €1.2mestimated
- €1.1m▲ 2.2%
- Employeeson 31-12-2025
- 5▲ 25.0%
- Filing
- Filed on 28-07-2026, 3 days before the end of the filing period
Insights on LUPI
LUPI files the abbreviated format. That format states no turnover. The gross margin rose from €145,427 in 2006 to €494,319 in 2025.
The balance sheet grew most from 2019 to 2021 through fixed assets.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette. Click a figure with a dotted line for the item and the filing.
Key facts about LUPI
- What is the company number of LUPI?
- The company number of LUPI is 0441.417.306. The VAT number is the same number with BE in front: BE 0441.417.306.
- Where is LUPI based?
- The registered office is at Paul Parmentierlaan 203, 8300 Knokke-Heist.Company details
- What does LUPI do?
- According to the KBO register, the main activity is full-service restaurants (NACE 56111).
- What is the legal form of LUPI?
- LUPI is a private limited company (BV).
- When was LUPI founded?
- LUPI was founded on 04-07-1990.
- Is LUPI still active?
- Yes, LUPI is an active enterprise in the KBO register.
- How many employees does LUPI have?
- LUPI had an average of 5.6 full-time equivalents in financial year 2025, according to the filed annual accounts.Financials
- What is the turnover of LUPI?
- The turnover in financial year 2025 is ≈ €1.2m. This figure is estimated from the gross margin of €494,319 and 41 comparable companies (NACE 56111). It probably lies between €1.1m and €1.6m.
- Is LUPI profitable?
- In financial year 2025, LUPI made a profit of €120,819.
- Where can I find the annual accounts of LUPI?
- LUPI filed 35 annual accounts with the National Bank of Belgium, the latest for financial year 2025.
- When are the next annual accounts of LUPI due?
- LUPI must file the annual accounts for financial year 2026 by 31-07-2027.Timeline
Next steps
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