LINEA
ActiveSummary
LINEA has been active since 1993 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €1.1m and a net result of €44,835. Equity has been growing by about 3.6% per year since 2018. Its solvency ranks better than 80% of 9,848 sector peers (NACE 46, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Overview
Overview
Official details
Source: KBO- Status
- Active since 03-05-1993 Normal situation
- Activity
- Wholesale of construction materials, general range NACE 46831and 3 others
- Establishment unit
- 2.062.314.822 3583 Beringen, since 01-06-1993
- Financial year end
- 31 December
- Peppol
- Reachable since 06-01-2026
Financial position
- Bankruptcy probabilitywithin 12 months
- < 0.1%
- Gross margin
- €359,993
- ▲ 3.7%
- Turnover
- ≈ €1.8m
- estimated
- Profit
- €44,835
- ▼ 35.1%
- Equity
- €1.1m
- ▲ 0.4%
- Total assets
- €1.5m
- ▼ 3.8%
- Employees on 31-12-2025
- 4
- =
- 2025 accounts filed 24 days after the deadline
Score breakdownlowers riskLiquidity: current ratio 6.41, cash €384,656Founded in 1993Equity €1.1m (75.0% of total assets)Size: 3 FTE, total assets €1.5mShow the evidence
Checked score
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
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 46, micro). It does better than 90% of them on solvency, 84% on liquidity, 59% on profitability and 43% on growth.
The bankruptcy probability was computed on 03-11-2026 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.
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).
Credit check for an amount and term of your choice
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
The company filed its last 7 accounts on average 16 days before the deadline. In the sector (NACE 46), the median for financial year 2024 was 3 days before the deadline, and 39% of those companies filed late.
Searched, nothing found (2)
Financials
Financials · financial year 2025, abbreviated format
2025 annual accounts filed 24 days after the deadline Filed on 24 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00416217.
Annual accounts 2025 filed on 24-08-2026 at the NBB all 33 filings
Every figure per financial year
The operating result for 2025 is 38% lower than in 2024 and the lowest since 2021.
Turnover and EBIT margin are not published. The abbreviated format does not require them. The turnover shown is an estimate from the gross margin.
Staff
| Item | 31-12-2021 | 31-12-2022 | 31-12-2023 | 31-12-2024 | 31-12-2025 |
|---|---|---|---|---|---|
| Employees at the balance-sheet date | 4 | 3 | 3 | 4 | 4 |
| full-time | 2 | 1 | 1 | 1 | - |
| part-time | 2 | 2 | 2 | 3 | 4 |
| in full-time equivalents | 3.5 | 2.5 | 2.3 | 3 | 2.8 |
| Average over the year, in full-time equivalents | 3.5 | 3.1 | 2 | 2.6 | 3 |
| On a permanent contract | 4 | 3 | 3 | 4 | 4 |
| Joined | - | 1 | 2 | 1 | - |
| Left | - | 2 | 2 | 0 | - |
Source: social balance sheet in the 2021 to 2025 annual accounts
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | €18,306 | €9,523 | €49,400 | €2,830 | €52,071 |
| Depreciation and write-downs of the year | €49,487 | €44,582 | €50,691 | €47,755 | €52,937 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Subsidies and aid
Flemish government
2022 to 2025 · 3 entries · €22,310 awarded · €22,310 paid| Year | Entries | Awarded | Paid |
|---|---|---|---|
| 2025 | 1 | €9,909 | €9,909 |
| 2024 | 1 | €8,936 | €8,936 |
| 2022 | 1 | €3,465 | €3,465 |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €4,455 | €1,522 | €0 | - | - | - |
| Remuneration, social security and pensions62 | - | - | - | €219,743 | €194,614 | €134,813 | €184,749 | €232,330 | ▲ 25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €38,428 | €57,021 | €47,896 | €49,487 | €44,582 | €50,691 | €47,755 | €52,937 | ▲ 10.9% |
| Other operating charges640/8 | - | - | - | €16,626 | €10,191 | €14,732 | €10,739 | €9,938 | ▼ 7.5% |
| Gross operating margin9900 | €208,608 | €378,594 | €380,111 | €366,535 | €405,899 | €284,828 | €347,045 | €359,993 | ▲ 3.7% |
| Operating profit (loss)9901 | €12,637 | €119,126 | €152,165 | €80,679 | €156,511 | €84,593 | €103,802 | €64,788 | ▼ 37.6% |
| Financial income75/76B | - | - | - | €5,054 | €5,110 | €5,653 | €6,658 | €9,587 | ▲ 44.0% |
| Recurring financial income75 | €10,916 | €12,058 | €5,374 | €5,054 | €5,110 | €5,653 | €6,658 | €9,587 | ▲ 44.0% |
| Financial charges65/66B | - | - | - | €8,189 | €5,454 | €5,368 | €4,447 | €4,898 | ▲ 10.1% |
| Recurring financial charges65 | €6,282 | €10,556 | €5,823 | €7,089 | €5,454 | €5,368 | €4,447 | €4,898 | ▲ 10.1% |
| Non-recurring financial charges66B | - | - | - | €1,100 | - | - | - | - | - |
| Profit (loss) for the period before taxes9903 | €17,271 | €120,629 | €151,716 | €77,545 | €156,167 | €84,878 | €106,013 | €69,477 | ▼ 34.5% |
| Income taxes67/77 | €5,607 | €15,516 | €28,646 | €41,521 | €43,258 | €26,745 | €36,884 | €24,641 | ▼ 33.2% |
| Profit (loss) for the period9904 | €11,664 | €105,112 | €123,070 | €36,024 | €112,909 | €58,133 | €69,129 | €44,835 | ▼ 35.1% |
| Profit (loss) for the period to be appropriated9905 | €11,664 | €105,112 | €123,070 | €36,024 | €112,909 | €58,133 | €69,129 | €44,835 | ▼ 35.1% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €1.2m | €1.6m | €1.6m | €1.6m | €1.8m | €1.6m | €1.5m | €1.5m | ▼ 3.8% |
| Fixed assets21/28 | €0.1m | €0.5m | €0.5m | €0.5m | €0.5m | €0.5m | €0.4m | €0.4m | ▼ 0.2% |
| Tangible fixed assets22/27 | €0.1m | €0.5m | €0.5m | €0.5m | €0.5m | €0.5m | €0.4m | €0.4m | ▼ 0.2% |
| Land and buildings22 | - | - | - | €0.4m | €0.4m | €0.4m | €0.3m | €0.3m | ▼ 8.0% |
| Plant, machinery and equipment23 | - | - | - | €0.05m | €0.05m | €0.04m | €0.03m | €0.04m | ▲ 23.9% |
| Furniture and vehicles24 | - | - | - | €0.02m | €0.02m | €0.05m | €0.04m | €0.06m | ▲ 45.3% |
| Current assets29/58 | €1.0m | €1.1m | €1.1m | €1.1m | €1.4m | €1.1m | €1.1m | €1.0m | ▼ 5.1% |
| Stocks and contracts in progress3 | €0.4m | €0.4m | €0.4m | €0.1m | €0.2m | €0.2m | €0.2m | €0.1m | ▼ 17.0% |
| Stocks30/36 | - | - | - | €0.1m | €0.2m | €0.2m | €0.2m | €0.1m | ▼ 17.0% |
| Amounts receivable within one year40/41 | €0.5m | €0.5m | €0.4m | €0.4m | €0.7m | €0.6m | €0.5m | €0.5m | ▲ 0.9% |
| Trade receivables40 | - | - | - | €0.4m | €0.6m | €0.6m | €0.5m | €0.5m | ▲ 0.1% |
| Other amounts receivable41 | - | - | - | €0.04m | €0.06m | €0.006m | €0.01m | €0.02m | ▲ 29.5% |
| Cash at bank and in hand54/58 | €0.2m | €0.2m | €0.3m | €0.6m | €0.5m | €0.4m | €0.4m | €0.4m | ▼ 7.0% |
| Deferred charges and accrued income490/1 | - | - | - | - | - | €0.005m | €0.002m | €0.001m | ▼ 52.4% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €1.2m | €1.6m | €1.6m | €1.6m | €1.8m | €1.6m | €1.5m | €1.5m | ▼ 3.8% |
| Equity10/15 | €0.8m | €0.9m | €1.0m | €1.1m | €1.2m | €1.0m | €1.1m | €1.1m | ▲ 0.4% |
| Contributions10/11 | €0.3m | €0.3m | - | €0.3m | €0.3m | €0.09m | €0.09m | €0.09m | = |
| Reserves13 | €0.07m | €0.1m | €0.2m | €0.2m | €0.2m | €0.3m | €0.3m | €0.3m | ▲ 1.4% |
| Non-distributable reserves130/1 | - | - | - | €0.03m | €0.03m | €0 | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €0.03m | €0.03m | €0 | - | - | - |
| Distributable reserves133 | - | - | - | €0.1m | €0.2m | €0.3m | €0.3m | €0.3m | ▲ 1.4% |
| Profit (loss) carried forward14 | €0.4m | €0.5m | €0.6m | €0.6m | €0.7m | €0.7m | €0.7m | €0.7m | = |
| Amounts payable17/49 | €0.4m | €0.7m | €0.6m | €0.6m | €0.7m | €0.6m | €0.4m | €0.4m | ▼ 14.5% |
| Amounts payable after more than one year17 | €0.03m | €0.4m | €0.3m | €0.3m | €0.3m | €0.3m | €0.2m | €0.2m | ▼ 11.6% |
| Financial debts170/4 | - | - | - | €0.3m | €0.3m | €0.3m | €0.2m | €0.2m | ▼ 11.6% |
| Amounts payable within one year42/48 | €0.4m | €0.4m | €0.2m | €0.3m | €0.4m | €0.3m | €0.2m | €0.2m | ▼ 17.8% |
| Current portion of amounts payable after more than one year42 | - | - | - | €0.03m | €0.03m | €0.03m | €0.03m | €0.03m | ▲ 1.0% |
| Trade debts44 | €0.09m | €0.1m | €0.1m | €0.08m | €0.2m | €0.2m | €0.06m | €0.03m | ▼ 49.5% |
| Suppliers440/4 | - | - | - | €0.08m | €0.2m | €0.2m | €0.06m | €0.03m | ▼ 49.5% |
| Bills of exchange payable441 | - | - | - | - | €0.03m | - | - | - | - |
| Taxes, remuneration and social security45 | - | - | - | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | ▼ 4.5% |
| Taxes450/3 | - | - | - | €0.1m | €0.1m | €0.1m | €0.08m | €0.08m | ▲ 2.9% |
| Remuneration and social security454/9 | - | - | - | €0.05m | €0.03m | €0.03m | €0.03m | €0.03m | ▼ 22.4% |
| Other amounts payable47/48 | - | - | - | €0.01m | €0.007m | €0.005m | €0.001m | - | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €11,664 | €105,112 | €123,070 | €36,024 | €112,909 | €58,133 | €69,129 | €44,835 | ▼ 35.1% |
| + Depreciation and write-downs630 | €38,428 | €57,021 | €47,896 | €49,487 | €44,582 | €50,691 | €47,755 | €52,937 | ▲ 10.9% |
| Operating cash flow (approximation) | €50,092 | €162,133 | €170,966 | €85,510 | €157,491 | €108,824 | €116,883 | €97,772 | ▼ 16.4% |
| Investment in fixed assets (approximation) | - | -€461,468 | -€31,136 | -€18,306 | -€9,523 | -€49,400 | -€2,830 | -€52,071 | ▼ 1,740% |
| Change in cash | - | -€5,390 | €157,854 | €302,990 | -€103,552 | -€154,295 | €58,017 | -€29,153 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 17,041 companies had the same profile as LINEA has now. Two years later, 94.3% were still going and 0.5% had gone bankrupt.
- Micro
- 20 years or older
- solvency 30% or more
- a profit under 5% of the balance sheet
Another 0.2% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of LINEA itself: < 0.1% within 12 months.
Test of the method
The method was tested on the 497,446 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 17,041 companies, not a prediction for LINEA. 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.
Latest 10 of 33 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | abbreviated format | 24-08-2026 | 2026-00416217 | |
| 31-12-2024 | abbreviated format | 24-06-2025 | 2025-00169504 | |
| 31-12-2023 | abbreviated format | 15-07-2024 | 2024-00243389 | |
| 31-12-2022 | abbreviated format | 01-06-2023 | 2023-00104743 | |
| 31-12-2021 | abbreviated format | 14-07-2022 | 2022-20191923 | |
| 31-12-2020 | abbreviated format | 26-07-2021 | 2021-40400013 | |
| 31-12-2019 | abbreviated format | 30-07-2020 | 2020-38500274 | |
| 31-12-2018 | abbreviated format | 15-07-2019 | 2019-33500092 | |
| 31-12-2017 | abbreviated format | 23-07-2018 | 2018-37100596 | |
| 31-12-2016 | abbreviated format | 31-07-2017 | 2017-40400145 |
Board & ownership
Directors
Owners and capital
Capital transactions
- 29-06-2023 Converted to unavailable equity
Mandate history
- Board
- began earlier
- end not dated
| Name | Functions and periods |
|---|---|
| Ravan72 BV |
|
| BV RAVAN72 |
|
| BV RAVAN72 |
|
| Rafaël Vanzeer |
|
| VANZEER Marcel |
|
Network & group
Companies at the same address
5 other companiesConnections & network
1 connected companyThe connected companies are in the list below.
Timeline
Acts, filings and financial milestones
21-05
Gazette deed
1 director appointed, 1 director resigningResignation: Rafaël Vanzeer (director) · Appointment: BV RAVAN72 (director) · Permanent representative: Rafaël Vanzeer5 points ▸
- General meeting, 23-02-2024
- Director resignation, Rafaël Vanzeer (director (not named in the articles))
- Director discharge, Rafaël Vanzeer (director (not named in the articles))
- Director appointment, BV RAVAN72 (director (not named in the articles))
- Permanent representative, Rafaël Vanzeer
29-06
Gazette deed
2 directors resigning, 1 reappointedResignations: VANZEER Marcel (manager) and VANZEER Rafaël (manager) · Reappointment: VANZEER Rafaël (director) · Capital conversion13 points ▸
- Other provision, “aanpassing statuten aan WVV en behoud rechtsvorm, artikel 39,§1,eerste en derde lid wet 23-03-2019 tot invoering WVV” (deed in Dutch)
- Capital conversion, “statutair onbeschikbare eigenvermogensrekening” (deed in Dutch)
- Reserve release, “opheffen, middelen beschikbaar voor uitkering” (deed in Dutch)
- Asset distribution, 210000, EUR
- Net-asset statement, EUR, “netto-actief niet negatief en wordt niet negatief” (deed in Dutch)
- Asset distribution, 177000, “uitkering in geldspeciën pro rata aandelenbezit” (deed in Dutch), mentioned 2 times in the deed
- Asset distribution, 33000, “uitkering in geldspeciën pro rata aandelenbezit” (deed in Dutch)
- Amendment of the articles
- Other provision, “interimdividend en voorwerp” (deed in Dutch)
- Director resignation, VANZEER Marcel (manager)
- Director resignation, VANZEER Rafaël (manager)
- Director reappointment, VANZEER Rafaël (director (not named in the articles))
- The act holds 1 more point.
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Register details
Identity
KBO recordRegistered office and establishments
Activities
NACEBEL 2025Codes under NACEBEL 2008
Codes under NACEBEL 2003
21 activities
- Groot- en kleinhandel van alle bouwmaterialen, hieronder onder meer begrepen bouwstenen, bakstenen, marmer, schouwen, architectonische versieringen, vloerstenen, tegels, dakleien, dakpannen, kalk, cement, plaaster, zand en grind.
- Groot- en kleinhandel in artikelen voor wand- en vloerbekleding, meubilering, onderhoud en huishoudelijke uitrusting.
- Onderneming voor het plaatsen van alle soorten tegels en van geprefabriceerde tegelelementen, alsmede de veranderings- en herstellingswerken.
- Onderneming voor het plaatsen van alle wand- en vloerbekledingen, andere dan tegelvloeren en -wanden.
- Onderneming voor de verwerking van marmer en natuurstenen tot afgewerkte producten.
- Verkoop, leveren en plaatsen van parket en decoratieve hout elementen.
- Verkoop, leveren en plaatsen van sanitair.
- De verwerving, de vervreemding, het beheer, de uitbating, het huren en verhuren, de verordening, de valorisatie, de verkaveling, het bouwen of verbouwen, de procuratie van onroerende goederen.
- Tussenhandelaar, de makelarij en/of handel in onroerende en roerende goederen, in de ruimste zin van het woord, met inbegrip van onroerende leasing.
- Het verwezenlijken van om het even welke verrichting inzake portefeuille- en kapitaalbeheer.
- Het bouwrijp maken van terreinen met het oog op de wederverkoop, al dan niet in samenwerking met derden aan wie het recht kan worden verleend hierop te bouwen of verbouwen voor eigen rekening.
- Het (laten) uitvoeren van aannemingswerken, de promotie in het algemeen, alle studies en verrichtingen met betrekking tot onroerende goederen en onroerende zakelijke rechten, de ontwikkeling, de commercialisatie, belegging, financiering van en begeleiding bij alle projecten betreffende onroerende goederen en zakelijke rechten en in het algemeen alle operaties die rechtstreeks of onrechtstreeks betrekking hebben op het beheer of het productief maken, voor zichzelf, van alle bebouwde of onbebouwde onroerende goederen.
- Het aanleggen, oordeelkundig uitbouwen en beheren van een roerend vermogen, alle verrichtingen met betrekking tot roerende goederen en rechten van welke aard ook, zoals het verwerven door inschrijving of aankoop en het beheer van aandelen, obligaties, kasbons of andere roerende waarden, van welke vorm ook, van Belgische of buitenlandse, bestaande of nog op te richten rechtspersonen en ondernemingen.
- Het verwerven van participaties in eender welke vorm in alle bestaande of op te richten rechtspersonen en vennootschappen, het stimuleren, het plannen, het coördineren, het ontwikkelen van en het investeren in rechtspersonen en ondernemingen waarin zij al dan niet een participatie inhoudt. De vennootschap mag betrokken zijn bij wijze van inbreng, samensmelting, inschrijving of op elke andere wijze, in ondernemingen, verenigingen of vennootschappen.
- Het toestaan van leningen en kredietopeningen aan rechtspersonen en ondernemingen of particulieren, onder om het even welke vorm; in dit kader kan zij zich ook borg stellen of haar aval verlenen; het in hypotheek stellen van eigen onroerende goederen en alle andere goederen, met inbegrip van haar handelsfonds; in de meest ruime zin, alle handels- en financiële operaties verrichten, behalve die wettelijk voorbehouden zijn aan banken, depositobanken, houders van deposito’s op korte termijn, spaarkassen, hypotheekmaatschappijen en kapitalisatieondernemingen.
- Bijstand en diensten verlenen, rechtstreeks of onrechtstreeks, op het vlak van bedrijfsbeheer in de ruime zin van het woord, waaronder bedrijfsorganisatie, managementtechnieken en –adviezen, personeelszaken, administratie en financiën, productie, verkoop en marketing, en algemeen bestuur.
- Het verlenen van adviezen van financiële, technische, commerciële of administratieve aard, en dit in de ruimste zin.
- Het waarnemen van alle bestuursopdrachten en mandaten, onder andere van vereffenaar; het uitoefenen van opdrachten en functies.
- Managementactiviteiten van en voor holdings en andere ondernemingen; het tussenkomen in het dagelijks bestuur, het vertegenwoordigen van bedrijven op grond van het bezit van of controle over het maatschappelijk kapitaal en andere; het op lange termijn aanhouden van aandelen afkomstig van verschillende andere bedrijven uit verscheidene economische sectoren.
- Zij mag alle zaken verrichten die rechtstreeks of onrechtstreeks in verband staan met haar voorwerp.
- De vennootschap mag op welke wijze ook betrokken zijn in zaken, ondernemingen of vennootschappen die hetzelfde, een soortgelijk of een samenhangend voorwerp hebben, of die de ontwikkeling van haar onderneming kunnen bevorderen, haar grondstoffen kunnen leveren, of de afzet van haar producten kunnen vergemakkelijken. Zij kan zich borg stellen voor alle verrichtingen van roerende of onroerende aard en optreden als bestuurder en vereffenaar van andere vennootschappen. Het waarnemen van alle bestuursopdrachten, het uitoefenen van opdrachten en functies in andere vennootschappen en/of ondernemingen. Bovenvermelde opsomming is niet beperkend zodat de vennootschap alles kan doen ter verwezenlijking van haar voorwerp.
Invoicing and payment
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. Use the enterprise number 0449.972.607
Financial year and general meeting
Accounts at the NBBSites & property
Buildings and parcels at the address
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 71049B1383/00K002 | Flanders | 1,529 m² | 1 · 631 m² | 5.7 m · 2 |