TWO POINT FOUR
ActiveFinancials · financial year 2025, micro format
Annual accounts 2025 filed on 25-06-2026 at the NBB all 5 filings
Every figure per financial year
The operating result for 2025 is a loss of €21,635, larger than the loss of €64 in 2024. It is the lowest result since 2021.
Turnover and EBIT margin are not published. The micro format does not require them.
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Other operating charges640/8 | - | - | - | - | €1,459 | - |
| Gross operating margin9900 | -€1,418 | -€8,386 | - | -€64 | -€20,176 | ▼ 31,524% |
| Operating profit (loss)9901 | -€1,418 | -€8,386 | - | -€64 | -€21,635 | ▼ 33,810% |
| Financial charges65/66B | - | €305 | - | €14 | €2,633 | ▲ 195× |
| Recurring financial charges65 | - | €305 | - | €14 | €2,633 | ▲ 195× |
| Profit (loss) for the period before taxes9903 | -€1,418 | -€8,691 | - | -€77 | -€24,268 | ▼ 31,286% |
| Income taxes67/77 | - | - | - | €8,719 | €39,719 | ▲ 356% |
| Profit (loss) for the period9904 | -€1,418 | -€8,691 | - | -€8,796 | -€63,987 | ▼ 627% |
| Profit (loss) for the period to be appropriated9905 | -€1,418 | -€8,691 | - | -€8,796 | -€63,987 | ▼ 627% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €146,877 | €146,877 | €146,877 | €147,057 | €80,968 | ▼ 44.9% |
| Current assets29/58 | €146,877 | €146,877 | €146,877 | €147,057 | €80,968 | ▼ 44.9% |
| Amounts receivable within one year40/41 | - | - | - | €180 | €180 | = |
| Other amounts receivable41 | - | - | - | €180 | €180 | = |
| Cash at bank and in hand54/58 | €146,877 | €146,877 | €146,877 | €146,877 | €80,788 | ▼ 45.0% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €146,877 | €146,877 | €146,877 | €147,057 | €80,968 | ▼ 44.9% |
| Equity10/15 | €113,247 | €104,556 | €104,556 | €95,760 | €31,772 | ▼ 66.8% |
| Contributions10/11 | €20,000 | €20,000 | €20,000 | €20,000 | €20,000 | = |
| Contributions outside capital11 | - | - | - | €20,000 | - | - |
| Share premium1100/10 | - | - | - | €20,000 | - | - |
| Profit (loss) carried forward14 | €93,247 | €84,556 | €84,556 | €75,760 | €11,772 | ▼ 84.5% |
| Amounts payable17/49 | €33,630 | €42,321 | €42,321 | €51,298 | €49,196 | ▼ 4.1% |
| Amounts payable within one year42/48 | €33,630 | €42,321 | €42,321 | €51,298 | €49,196 | ▼ 4.1% |
| Trade debts44 | €2,702 | €11,393 | €11,393 | €1,284 | - | - |
| Suppliers440/4 | €2,702 | €11,393 | €11,393 | €1,284 | - | - |
| Taxes, remuneration and social security45 | €30,840 | €30,840 | €30,840 | - | - | - |
| Taxes450/3 | €30,806 | €30,806 | €30,806 | - | - | - |
| Remuneration and social security454/9 | €34 | €34 | €34 | - | - | - |
| Other amounts payable47/48 | €89 | €89 | €89 | €50,014 | €49,196 | ▼ 1.6% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€1,418 | -€8,691 | - | -€8,796 | -€63,987 | ▼ 627% |
| Operating cash flow (approximation) | -€1,418 | -€8,691 | - | -€8,796 | -€63,987 | ▼ 627% |
| Change in cash | - | €0 | €0 | €0 | -€66,089 | - |
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, 3,591 companies had the same profile as TWO POINT FOUR has now. Two years later, 87.4% were still going and 3.0% had gone bankrupt.
- Micro
- 5 to 10 years old
- solvency 30% or more
- a loss of 10% of the balance sheet or more
Another 0.2% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of TWO POINT FOUR itself: 0.8% 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 3,591 companies, not a prediction for TWO POINT FOUR. 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.
Filings with the National Bank (5)
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 25-06-2026 | 2026-00201858 | |
| 31-12-2024 | micro format | 25-07-2025 | 2025-00326544 | |
| 31-12-2023 | micro format | 05-07-2024 | 2024-00218301 | |
| 31-12-2022 | micro format | 28-08-2023 | 2023-00364674 | |
| 31-12-2021 | micro format | 23-08-2022 | 2022-20319596 |