S.M. CONSULT
ActiveS.M. CONSULT has been active since 1996 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €338k and a net result of €-50k. Equity is growing by ~3.2% per year across the filed fiscal years. Its solvency ranks better than 95% of 31544 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
63
/ 100
Healthy
The score weighs solvency, liquidity, profitability and financial development. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability1▼-71
Solvency100=
Growth32▼-46
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €21k at 30 days acceptable
Liquidity ample (current ratio 33.88 against 48.2 in 2024; short-term debt: 2.6% and cash: 1.2% of total assets), and 2.6% 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○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 70
Relative position
BE, all sectors
reference
Sector 70
lower
← 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
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 28-11-2025, 64 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
64 d early
2024
on the day
2023
1 d early
2022
on the day
2021
on the day
2020
26 d late
2019
14 d early
← before the deadline
after the deadline →
neutral · The next deadline is still running
The next financial year closes on 30-06-2026 and is due by 31-01-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
30-06-2026 close16-09-2026 today31-01-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€338k▼ 53.1%
2024 · €722k
2019: €575k
2020: €595k
2021: €618k
2022: €627k
2023: €703k
2024: €722k
2019 → 2025
Total assets
€347k▼ 52.8%
2024 · €736k
2019: €765k
2020: €757k
2021: €747k
2022: €741k
2023: €782k
2024: €736k
2019 → 2025
Net result
€-50k
2024 · €19k
2019: €-11k
2020: €20k
2021: €23k
2022: €9k
2023: €76k
2024: €19k
2019 → 2025
Working capital
€293k▼ 56.3%
2024 · €671k
2019: €190k
2020: €208k
2021: €226k
2022: €230k
2023: €678k
2024: €671k
2019 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€618k-€627k▲ 1.4%€703k▲ 12.1%€722k▲ 2.8%€338k▼ 53.1%
Operating result€28k-€12k▼ 56.8%€77k▲ 533%€-2k€-51k▼ 2,261%
Net result€23k-€9k▼ 62.8%€76k▲ 780%€19k▼ 74.4%€-50k
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €51k in 2025 against €2k in 2024; the loss grows and 2025 has the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €347k
Fixed assets
€45k▼ 11.3%
Current assets
€302k▼ 55.9%
Equity and liabilities €347k
Equity
€338k▼ 53.1%
Debt
€9k▼ 37.3%
The debt ratio rises from 1.9% to 2.6%. Equity and debt are lower.
Key figures and ratios
EBITDA
€-46k▼
2024 · €5k
Cash flow
€-44k▼
2024 · €27k
Solvency
97.4%▼
2024 · 98.1%
Current ratio
33.88▼
2024 · 48.20
Quick ratio
33.88▼
2024 · 48.14
Debt / equity
0.03▲
2024 · 0.02
ROE
-14.8%▼
2024 · 2.7%
ROA
-14.5%▼
2024 · 2.6%
Interest coverage
-62.43▼
2024 · 28.01
Debt
€9k▼
2024 · €14k
Debt ≤ 1 year
€9k▼
2024 · €14k
Income taxes
€259▼
2024 · €323
Staff costs
€39k▼
2024 · €40k
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 · 2025 against 2024
Balance sheet
Code20242025
Assets
Total assets20/58€736k€347k▼
Fixed assets21/28€51k€45k▼
Tangible fixed assets22/27€51k€45k▼
Plant, machinery and equipment23€4k€3k▼
Furniture and vehicles24€32k€27k▼
Other tangible fixed assets26€15k€15k=
Financial fixed assets28€149€149=
Current assets29/58€685k€302k▼
Stocks and contracts in progress3€876-
Stocks30/36€876-
Amounts receivable within one year40/41€681k€298k▼
Trade receivables40€10k€6k▼
Other amounts receivable41€671k€292k▼
Cash at bank and in hand54/58€3k€4k▲
Deferred charges and accrued income490/1€244€341▲
Equity and liabilities
Total equity and liabilities10/49€736k€347k▼
Equity10/15€722k€338k▼
Contributions10/11€7k€7k=
Reserves13€842k€509k▼
Non-distributable reserves130/1€2k-
Reserves not available under the articles1311€2k-
Distributable reserves133€840k€509k▼
Profit (loss) carried forward14€-127k€-178k▼
Amounts payable17/49€14k€9k▼
Amounts payable within one year42/48€14k€9k▼
Current portion of amounts payable after more than one year42€3k-
Trade debts44€5k€1k▼
Suppliers440/4€5k€1k▼
Taxes, remuneration and social security45€6k€8k▲
Taxes450/3€554€2k▲
Remuneration and social security454/9€6k€5k▼
Income statement
Code20242025
Non-recurring operating income76A€2k-
Remuneration, social security and pensions62€40k€39k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€7k€6k▼
Other operating charges640/8€4k€9k▲
Gross operating margin9900€49k€2k▼
Operating profit (loss)9901€-2k€-51k▼
Financial income75/76B€22k€2k▼
Recurring financial income75€0€2k▲
Non-recurring financial income76B€22k-
Financial charges65/66B€187€729▲
Recurring financial charges65€187€729▲
Profit (loss) for the period before taxes9903€20k€-50k▼
Income taxes67/77€323€259▼
Profit (loss) for the period9904€19k€-50k▼
Profit (loss) for the period to be appropriated9905€19k€-50k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-127k€-178k▼
Profit (loss) brought forward from the previous period14P€-147k€-127k▲
Transfer from equity791/2-€333k
Profit to be distributed694/7-€333k
Return on contributions (dividend)694-€333k
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
Next filing, fiscal year 2026, expected by
2025
28-11
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
30-06
Financial
Weakest financial yearnet €-50k ▼359%
Net result drops to €-50k, the lowest in the series.
31-01
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
30-06
Financial
Liquidity times 5current ratio 48.20
Current ratio from 10.30 to 48.20; short-term debt falls from €73k to €14k.
30-01
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
30-06
Financial
Highest result since 2019net €76k ▲780%
Operating result €77k, net result €76k, both a record.
30-06
Financial
Liquidity triplescurrent ratio 10.30
Current ratio from 3.27 to 10.30; short-term debt falls from €102k to €73k.
31-01
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-01
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
26-02
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 26 days late
2020
30-06
Financial
Back to profitnet €20k
Net result €20k after one loss-making year.
17-01
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
31-01
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
31-01
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
31-01
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
3 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, Lede · 1 establishment unit since 1996
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.
Keiberg 909340 LedeGround area
1,653 m²
Building footprint
213 m²
Volume, LiDAR
1,306 m³
Parcel 41034C0825/00N000, Flanders · tallest building 9.2 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
S.M. Consult
since 19962.077.266.084
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 41034C0825/00N000 | Flanders | 1,653 m² | 1 · 213 m² | 9.2 m · 2 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.
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Of 82,518 companies in sector 70200 we hold annual accounts for 52,573. 37,414 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company
Founded12-06-1996
Fiscal year end30-06
Trade name NL
JOHAN DENEWET LIFESCIENCES ADVISORY & CONSULT
Activities, NACEBEL
70200Business and other management consultancy
70220Business consulting
74131
47279Other retail sale of food
47299Retail trade
52272
73200Market research and public opinion polling
Sources
Crossroads Bank for EnterprisesNational Bank · 29 filingsAddress and cadastre registers
Data from official sources, last processed on 15-09-2026. Scores and ratios are computed by Checked and are not a credit decision.