DE SMIS
ActiveDE SMIS has been active since 2003 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €43k and a net result of €96. Equity is shrinking by ~4.5% per year across the filed fiscal years. Its solvency ranks better than 54% of 18940 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 1.4% (low).
Checked score
Score 2024
55
/ 100
Fair
The score weighs solvency, liquidity and profitability. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2023
Profitability52▼-17
Solvency59▼-4
Growth32▼-26
Track record100
Bankruptcy probability, 12 months
1.4%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €2k at 30 days acceptable
Liquidity short (current ratio 0.4 against 0.62 in 2023; short-term debt: 22.3% and cash: 0.4% of total assets), and 66.4% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 56
Relative position
BE, all sectors
reference
Sector 56
higher
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2024Solvency, return and age of the figures
Solvency
33.6%
Return on assets
0.1%
Age of the figures
21 mo
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 27-06-2025, 34 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
34 d early
2023
31 d early
2022
32 d early
2021
33 d early
2020
31 d early
2019
32 d early
← before the deadline
after the deadline →
Financials · fiscal year 2024, micro schema
Equity
€43k▲ 0.2%
2023 · €43k
2018: €54k
2019: €54k
2020: €52k
2021: €53k
2022: €43k
2023: €43k
2018 → 2024
Total assets
€128k▲ 13.2%
2023 · €113k
2018: €106k
2019: €108k
2020: €136k
2021: €113k
2022: €111k
2023: €113k
2018 → 2024
Net result
€96▼ 61.4%
2023 · €248
2018: €242
2019: €89
2020: €-2k
2021: €1k
2022: €-10k
2023: €248
2018 → 2024
Working capital
€-17k▼ 121%
2023 · €-8k
2018: €42
2019: €-5k
2020: €-12k
2021: €-6k
2022: €-14k
2023: €-8k
2018 → 2024
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20202021202220232024Trend
Equity€52k-€53k▲ 2.3%€43k▼ 19.6%€43k▲ 0.6%€43k▲ 0.2%
Operating result€-1k-€5k€-9k€3k€4k▲ 12.7%
Net result€-2k-€1k€-10k€248€96▼ 61.4%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
After the dip in 2022 the operating result has climbed two years in a row; 2024 is 13% above 2023.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €128k
Fixed assets
€117k▲ 16.0%
Current assets
€11k▼ 8.6%
Equity and liabilities €128k
Equity
€43k▲ 0.2%
Debt
€85k▲ 21.2%
The debt ratio rises from 62.0% to 66.4%. Equity and debt are higher.
Key figures and ratios
EBITDA
€15k▼
2023 · €43k
Cash flow
€12k▼
2023 · €40k
Solvency
33.6%▼
2023 · 38.0%
Current ratio
0.40▼
2023 · 0.62
Quick ratio
0.03▼
2023 · 0.15
Debt / equity
1.98▲
2023 · 1.63
ROE
0.2%▼
2023 · 0.6%
ROA
0.1%▼
2023 · 0.2%
Interest coverage
3.99▼
2023 · 12.63
Debt
€85k▲
2023 · €70k
Debt ≤ 1 year
€29k▲
2023 · €20k
Debt > 1 year
€57k▲
2023 · €50k
Staff costs
€3k▼
2023 · €5k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2024 against 2023
Balance sheet
Code20232024
Assets
Total assets20/58€113k€128k▲
Fixed assets21/28€101k€117k▲
Tangible fixed assets22/27€95k€111k▲
Plant, machinery and equipment23€63k€73k▲
Furniture and vehicles24€32k€38k▲
Financial fixed assets28€6k€6k=
Current assets29/58€13k€11k▼
Stocks and contracts in progress3€9k€11k▲
Stocks30/36€9k€11k▲
Amounts receivable within one year40/41€500€259▼
Other amounts receivable41€500€259▼
Cash at bank and in hand54/58€3k€469▼
Equity and liabilities
Total equity and liabilities10/49€113k€128k▲
Equity10/15€43k€43k▲
Contributions10/11€6k€6k=
Capital10€6k€6k=
Issued capital100€19k€19k=
Uncalled capital101€12k€12k=
Reserves13€48k€48k=
Non-distributable reserves130/1€2k€2k=
Legal reserve130€2k€2k=
Distributable reserves133€46k€46k=
Profit (loss) carried forward14€-11k€-11k▲
Amounts payable17/49€70k€85k▲
Amounts payable after more than one year17€50k€57k▲
Financial debts170/4€50k€57k▲
Amounts payable within one year42/48€20k€29k▲
Current portion of amounts payable after more than one year42€15k€18k▲
Trade debts44€304€3k▲
Suppliers440/4€304€3k▲
Taxes, remuneration and social security45€5k€5k▲
Taxes450/3€5k€5k▲
Remuneration and social security454/9-€33
Other amounts payable47/48€179€2k▲
Income statement
Code20232024
Non-recurring operating income76A€24k-
Remuneration, social security and pensions62€5k€3k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€39k€11k▼
Other operating charges640/8€4k€4k▼
Gross operating margin9900€51k€22k▼
Operating profit (loss)9901€3k€4k▲
Financial income75/76B€176€35▼
Recurring financial income75€176€35▼
Financial charges65/66B€3k€4k▲
Recurring financial charges65€3k€4k▲
Profit (loss) for the period before taxes9903€248€96▼
Profit (loss) for the period9904€248€96▼
Profit (loss) for the period to be appropriated9905€248€96▼
Appropriation of the result
Profit (loss) to be appropriated9906€-11k€-11k▲
Profit (loss) brought forward from the previous period14P€-12k€-11k▲
The notes to these accounts (6 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2025
27-06
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
30-06
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-12
Financial
Back to profitnet €248
Net result €248 after one loss-making year.
29-06
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Weakest financial yearnet €-10k ▼962%
Net result drops to €-10k, the lowest in the series; recovery starts the following year.
28-06
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Back to profitnet €1k
Net result €1k after one loss-making year.
30-06
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
29-06
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
28-06
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
30-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 30 days late
2017
26-06
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema
2016
28-06
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
4 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Sint-Truiden · 1 establishment unit since 2003
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Sint-Martinusstraat 13806 Sint-TruidenGround area
751 m²
Building footprint
435 m²
Volume, LiDAR
2,149 m³
Parcel 71058C0088/00R000, Flanders · tallest building 10.2 m, ±1 floor. Linked by address, not a title deed.
1 establishment unit
Café Sportlokaal
since 20032.132.766.219
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 71058C0088/00R000 | Flanders | 751 m² | 1 · 435 m² | 10.2 m · 1 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Recognitions · licences · registrations
Food safety, FASFC
1 siteSint-Truiden2.132.766.219
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Of 14,028 companies in sector 56301 we hold annual accounts for 4,894. 4,101 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company
Founded27-05-2003
Fiscal year end31-12
Activities, NACEBEL
55401
56301Cafés and bars
Sources
Crossroads Bank for EnterprisesNational Bank · 22 filingsAddress and cadastre registers
Data from official sources, last processed on 18-09-2026. Scores and ratios are computed by Checked and are not a credit decision.