S & P Post Scriptum
ActiveSummary
S & P Post Scriptum has been active since 2011 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show negative equity (-€22,522) and a net result of €4,334. Equity is growing by about 2.7% per year across the filed financial years. Its solvency ranks better than 5% of 39,131 sector peers (NACE 70, financial year 2025). The computed 12-month bankruptcy probability is 0.6% (low).
Overview
- Equity
- -€22,522
- Profit
- €4,334
- DE TIMARY VANDEN BERGHE DE BINCKUM PhilippeDirector
- VERPLANCKE SophieDirector
Why 55raises riskCapped at 59: negative equity1 change of registered office in 24 monthsNegative equity -€22,522Last filed accounts filed 31 days late; 3 of the last 3 latelowers riskSize: total assets €6,132Show the evidence
Checked score
About 6 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 70, micro): better than 3% on solvency, 33% on liquidity, 84% on profitability and 63% on growth.
The bankruptcy probability was computed on 24-10-2026 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 70 days after the deadline; the sector median (NACE 70) for financial year 2024 is 9 days before the deadline, and 32% of those companies filed late.
Searched, nothing found (2)
- Annual accounts filedfinancial year 2025 · micro…
- Highest result from 2018 to 2025net €4,334 ▲34%
- Annual accounts filedfinancial year 2024 · micro…
Financials · financial year 2025, micro format
2025 annual accounts filed late (31 days) Filed on 31 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00503055.
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
After the dip in 2022 the operating result has climbed three years in a row; 2025 is 38% above 2024 and is the highest result in the available series.
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.
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 70, Activities of head offices; management consultancy activities: 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.
Peer companies
Historical observationOf the 3,632 companies that looked in July 2024 the way this one looks now, 2.9% went bankrupt within 24 months and 91.8% are still going.
- Micro
- 10 to 20 years old
- negative equity
- a profit of 5% of the balance sheet or more
A further 0.4% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a lower bankruptcy probability: 0.6% over twelve months. The score reads more about this company than the group's four characteristics; both figures are right about what they measure.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,475 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% | 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% |
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 3,632 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 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Gross operating margin9900 | -€317 | -€745 | -€189 | €1,232 | -€943 | €2,353 | €3,257 | €4,488 | ▲ 37.8% |
| Operating profit (loss)9901 | -€317 | -€745 | -€189 | €1,232 | -€943 | €2,353 | €3,257 | €4,488 | ▲ 37.8% |
| Financial charges65/66B | - | - | - | €141 | €413 | €0 | €22 | €153 | ▲ 592% |
| Recurring financial charges65 | €143 | - | €139 | €141 | €413 | €0 | €22 | €153 | ▲ 592% |
| Profit (loss) for the period before taxes9903 | -€459 | -€745 | -€329 | €1,091 | -€1,356 | €2,353 | €3,235 | €4,334 | ▲ 34.0% |
| Profit (loss) for the period9904 | -€459 | -€745 | -€329 | €1,091 | -€1,356 | €2,353 | €3,235 | €4,334 | ▲ 34.0% |
| Profit (loss) for the period to be appropriated9905 | -€459 | -€745 | -€329 | €1,091 | -€1,356 | €2,353 | €3,235 | €4,334 | ▲ 34.0% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €858 | €346 | €1,518 | €361 | €706 | €4,420 | €3,807 | €6,132 | ▲ 61.1% |
| Current assets29/58 | €858 | €346 | €1,518 | €361 | €706 | €4,420 | €3,807 | €6,132 | ▲ 61.1% |
| Amounts receivable within one year40/41 | €346 | €346 | - | - | - | - | €2,916 | €3,250 | ▲ 11.5% |
| Trade receivables40 | - | - | - | - | - | - | €2,916 | €3,250 | ▲ 11.5% |
| Cash at bank and in hand54/58 | €512 | €1 | €1,518 | €361 | €706 | €4,420 | €891 | €2,882 | ▲ 224% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €858 | €346 | €1,518 | €361 | €706 | €4,420 | €3,807 | €6,132 | ▲ 61.1% |
| Equity10/15 | -€31,105 | -€31,850 | -€32,178 | -€31,087 | -€32,444 | -€30,091 | -€26,856 | -€22,522 | ▲ 16.1% |
| Contributions10/11 | €6,200 | €6,200 | - | €6,200 | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Profit (loss) carried forward14 | -€37,305 | -€38,050 | -€38,378 | -€37,287 | -€38,644 | -€36,291 | -€33,056 | -€28,722 | ▲ 13.1% |
| Amounts payable17/49 | €31,963 | €32,196 | €33,696 | €31,449 | €33,149 | €34,511 | €30,662 | €28,654 | ▼ 6.6% |
| Amounts payable within one year42/48 | €31,963 | €32,196 | €33,696 | €31,449 | €33,149 | €34,511 | €30,662 | €28,654 | ▼ 6.6% |
| Trade debts44 | €1,341 | €2,730 | €2,832 | - | €1,019 | - | €184 | - | - |
| Suppliers440/4 | - | - | - | - | €1,019 | - | €184 | - | - |
| Other amounts payable47/48 | - | - | - | €31,449 | €32,131 | €34,511 | €30,479 | €28,654 | ▼ 6.0% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€459 | -€745 | -€329 | €1,091 | -€1,356 | €2,353 | €3,235 | €4,334 | ▲ 34.0% |
| Operating cash flow (approximation) | -€459 | -€745 | -€329 | €1,091 | -€1,356 | €2,353 | €3,235 | €4,334 | ▲ 34.0% |
| Change in cash | - | -€512 | €1,517 | -€1,157 | €344 | €3,714 | -€3,529 | €1,992 | - |
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 15 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | micro format | 31-08-2026 | 2026-00503055 |
| 31-12-2024 | micro format | 31-10-2025 | 2025-00560354 |
| 31-12-2023 | micro format | 10-09-2024 | 2024-00462686 |
| 31-12-2022 | micro format | 23-10-2023 | 2023-00494873 |
| 31-12-2021 | micro format | 30-09-2022 | 2022-20450129 |
| 31-12-2020 | micro format | 28-10-2021 | 2021-75400066 |
| 31-12-2019 | micro format | 30-10-2020 | 2020-67500371 |
| 31-12-2018 | micro format | 29-10-2019 | 2019-72000169 |
| 31-12-2017 | micro format | 31-08-2018 | 2018-62200101 |
| 31-12-2016 | micro format | 31-08-2017 | 2017-57900149 |
Similar companies · same sector and region
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Not every act has been read: a resignation may still be missing
Mandate history
- Board
| Name | Functions and periods |
|---|---|
| DE TIMARY VANDEN BERGHE DE BINCKUM Philippe |
|
| VERPLANCKE Sophie |
|
Owners and capital
Capital and shareholders
- 24-07-2025 Converted to unavailable equity · €6,200
- 24-07-2025 Converted to uncalled contributions · €12,350
Group and network
Connections & network
2 current directorsThe network starts from this company’s directors. Other companies they run appear here as nodes.
History
Acts, filings and financial milestones
24-07
Gazette deed
Appointments: VERPLANCKE Sophie (director) and DE TIMARY VANDEN BERGHE DE BINCKUM Philippe (director)Registered-office move · Legal-form conversion · Capital conversion12 facts ▸
- General meeting, “assemblée générale extraordinaire des actionnaires” (deed in French)
- Registered-office move, 1495 Villers-la-Ville, Rue de Priesmont 47 A
- Legal-form conversion, “société à responsabilité limitée (SRL)” (deed in French)
- Capital conversion, “compte de capitaux propres statutairement indisponible” (deed in French)
- Capital conversion, “compte de capitaux propres 'apports non appelés'” (deed in French)
- Reserve release, “suppression, solde disponible pour la distribution” (deed in French)
- Amendment of the articles
- Capital
- Director appointment, VERPLANCKE Sophie (director)
- Director appointment, DE TIMARY VANDEN BERGHE DE BINCKUM Philippe (director)
- Power of attorney (2 times)
- Power of attorney, Sophie MAQUET (2 times)
Show earlier events
About the unread acts
Of the 2 Belgian Official Gazette deeds we know for this company, 1 has been read. The other one has not been read yet: what they contain is neither established nor disproved here.
Register details
No listing in the Peppol Directory under this enterprise or VAT number. That proves nothing: being listed there is voluntary.
What can you do?
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If you follow this company, Checked tells you the day it appears in the Peppol register.
Register as of 25 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
1 establishment unit
2 parcels
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 25062B0396/00F000 | Wallonia | 428 m² | 1 · 160 m² | 14.0 m · 4 |
| 21572B0070/00R016 | Brussels | 237 m² | 1 · 122 m² | 18.4 m · 5 |
How the parcels are linked
Articles of association
What the company does
- PurposeThe activities the company may carry out under its articles.
- “La recherche, le développement, l'organisation, la production et la diffusion des méthodes et techniques de psychiatrie, neuropsychologie et…” (deed in French)
5 activities (deed in French)
- La recherche, le développement, l'organisation, la production et la diffusion des méthodes et techniques de psychiatrie, neuropsychologie et alcoologie
- Dans le cadre des activités précitées et du développement de la personne humaine, la formation individuelle, l'organisation et l'animation de stages et de séminaires et la participation à des conférences, des cours, et des journées d'étude
- Les services professionnels, la consultance, le parrainage et le partenariat dans les objets qui précèdent
- Le dépôt et l'exploitation des brevets, dessins et modèles, marques et autres droits intellectuels et patrimoniaux issus des objets qui précèdent
- La formation, l’information, la publication et l’édition sur tous supports en relation avec les objets qui précèdent
- DurationHow long the company exists; usually unlimited, so until it is dissolved.
- Unlimited
- Name clauseThe name the company operates under according to its articles.
- S & P Post Scriptum
- Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
- “Région Wallonne, transfert en tout autre endroit de la Région linguistique francophone ou de la Région de Bruxelles-Capitale par simple…” (deed in French)
Who represents it, and how
- Who signsWho may bind the company towards others, for example by signing a contract.
- Each director alone
- Board ruleHow the board is made up, meets and takes decisions.
- “L'assemblée générale des actionnaires fixe le nombre des administrateurs et, le cas échéant, leur qualité statutaire, détermine la durée de…” (deed in French)3 more provisions on this in the deed
Capital, shares and profit
- Records ruleWhich registers the company keeps, such as the share register, and how.
- One provision in the deed
Meetings and financial year
- Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
- Second Tuesday of May at 15:00
- General meeting ruleHow the general meeting works: who calls it, who may attend and how it decides.
- One provision in the deed
- Meeting accessWho may attend the meeting and what is needed to be admitted.
- One provision in the deed
- Meeting procedureHow the meeting runs, from opening to minutes.
- One provision in the deed
- Proxy ruleWhether a shareholder may be represented at the meeting by someone else.
- One provision in the deed