Second Summit
ActiveSummary
Second Summit has been active since 2025 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €38,356 and a net result of €35,189. Its solvency ranks better than 46% of 8,541 sector peers (NACE 73, financial year 2025). The computed 12-month bankruptcy probability is 0.2% (very low).
Overview
- Equity
- €38,356
- Profit
- €35,189
Why 90raises risk1 change of registered office in 24 monthslowers riskLiquidity: current ratio 1.64, cash €41,736Sector: Advertising, market research and public relations activities (NACE 73)Equity €38,356 (48.1% of total assets)Show the evidence
Checked score
About 2 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 73, micro): better than 48% on solvency, 72% on liquidity and 88% on profitability.
The bankruptcy probability was computed on 26-10-2026 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
Searched, nothing found (1)
- Annual accounts filedfinancial year 2025 · micro…
- Registered officeRegistered-office move · Director in…
- IncorporationAppointment: ROOS, Eva Lisa (director)…
Financials · financial year 2025, micro format
Turnover and EBIT margin not published: the micro format does not require them.
Peer companies
Historical observationOf the 11,279 companies that looked in July 2024 the way this one looks now, 0.7% went bankrupt within 24 months and 96.6% are still going.
- Micro
- under 2 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
For this company itself Checked computes a bankruptcy probability of 0.2% 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 497,445 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 11,279 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 | 2025 |
|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €5,767 |
| Other operating charges640/8 | €125 |
| Gross operating margin9900 | €50,886 |
| Operating profit (loss)9901 | €44,995 |
| Financial charges65/66B | €862 |
| Recurring financial charges65 | €862 |
| Profit (loss) for the period before taxes9903 | €44,132 |
| Income taxes67/77 | €8,944 |
| Profit (loss) for the period9904 | €35,189 |
| Profit (loss) for the period to be appropriated9905 | €35,189 |
| Line | 2025 | |
|---|---|---|
| Assets | ||
| Total assets20/58 | €79,680 | |
| Fixed assets21/28 | €24,597 | |
| Tangible fixed assets22/27 | €24,597 | |
| Furniture and vehicles24 | €24,597 | |
| Current assets29/58 | €55,083 | |
| Amounts receivable within one year40/41 | €13,286 | |
| Trade receivables40 | €13,286 | |
| Cash at bank and in hand54/58 | €41,736 | |
| Deferred charges and accrued income490/1 | €61 | |
| Equity and liabilities | ||
| Total equity and liabilities10/49 | €79,680 | |
| Equity10/15 | €38,356 | |
| Contributions10/11 | €4,000 | |
| Reserves13 | €34,356 | |
| Distributable reserves133 | €34,356 | |
| Profit (loss) carried forward14 | €0 | |
| Amounts payable17/49 | €41,325 | |
| Amounts payable after more than one year17 | €7,809 | |
| Financial debts170/4 | €5,094 | |
| Other amounts payable178/9 | €2,714 | |
| Amounts payable within one year42/48 | €33,516 | |
| Current portion of amounts payable after more than one year42 | €11,916 | |
| Trade debts44 | €4,530 | |
| Suppliers440/4 | €4,530 | |
| Taxes, remuneration and social security45 | €16,237 | |
| Taxes450/3 | €16,237 | |
| Other amounts payable47/48 | €833 | |
| Line | 2025 |
|---|---|
| Profit (loss) for the period9904 | €35,189 |
| + Depreciation and write-downs630 | €5,767 |
| Operating cash flow (approximation) | €40,955 |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Filings with the National Bank (1)
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | micro format | 17-06-2026 | 2026-00167783 |
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
| Name | Functions and periods |
|---|---|
| ROOS, Eva Lisa |
|
Owners and capital
Capital and shareholders
- ROOS, Eva Lisa sole founder · 100% at incorporation
The Belgian Official Gazette names shareholders only when an act mentions them; the share register itself is not published.
- 13-03-2025 Incorporation · €4,000 · 400 shares
Group and network
Connections & network
1 current directorThe network starts from this company’s directors. Other companies they run appear here as nodes.
History
Acts, filings and financial milestones
30-03
Gazette deed
Registered officeRegistered-office move · Director in office3 facts ▸
- Board meeting, 05-01-2026
- Registered-office move, Frederik Burvenichstraat 102 te 9050 Gent
- Director in office, Roos Eva (director)
13-03
Gazette deed
IncorporationAppointment: ROOS, Eva Lisa (director) · Founder · Founding capital5 facts ▸
- Incorporation, 11-03-2025
- Founder, ROOS, Eva Lisa
- Founding capital, €4,000
- Registered office clause, “9050 Gent (Gentbrugge), Dwarsstraat 37” (deed in Dutch)
- Director appointment, ROOS, Eva Lisa (director (not named in the articles))
Register details
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 27 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
1 parcel
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 44362B0256/00M003 | Flanders | 290 m² | 1 · 61 m² | 12.4 m · 3 |
How the parcels are linked
Articles of association
What the company does
- Name clauseThe name the company operates under according to its articles.
- Second Summit
- Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
- “Vlaamse Gewest” (deed in Dutch)
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.
- “Gezamenlijk bestuur, geheel bestuursbevoegdheden aan hem” (deed in Dutch)“Collegiaal bestuursorgaan, voor zover ingesteld,telkens als belangen vereisen” (deed in Dutch)
Capital, shares and profit
- Kind of sharesWhich classes of shares exist and what rights each class carries.
- “400, gelijk recht in winstverdeling” (deed in Dutch)
Meetings and financial year
- Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
- Second Thursday of June at 18:00
Oversight and winding up
- Statutory auditorA statutory auditor is a registered auditor who checks the accounts; small companies need not have one. According to the deed, the legal criteria do not require one here.
- No statutory auditor
- Dissolution ruleWhen and by whom the company can be dissolved.
- “Beslissing algemene vergadering, in vormen vereist voor statutenwijziging” (deed in Dutch)
- Liquidation ruleHow assets are shared after dissolution: creditors first, then shareholders.
- “Bestuurder(s) in functie aangewezen als vereffenaar(s) krachtens statuten indien geen andere vereffenaar benoemd, mits naleving voorwaarden…” (deed in Dutch)