SMART
Annual accounts 2024
micro format, filed on 15-09-2025, 46 days lateTurnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €190,000. Estimated: probably between €130,000 and €330,000.
Balance sheet
balance sheet total €828,857 on 31-12-2024in euro
in euro
Staff
Staff costs divided by the average number of full-time equivalents.
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|---|
| Balance sheet: assets | ||||||
20/58 |
828,857 | 760,265 | 656,899 | 492,508 | 296,215 | |
21/28 |
385 | 3,604 | 3,380 | 27,711 | 42,989 | |
22/27 |
385 | 3,604 | 3,380 | 27,711 | 42,989 | |
24 |
385 | 3,604 | 3,380 | 3,679 | 4,973 | |
25 |
- | - | - | 24,032 | - | |
29/58 |
828,472 | 756,661 | 653,520 | 464,797 | 253,226 | |
29 |
568,069 | 568,069 | 358,216 | - | - | |
291 |
568,069 | 568,069 | 358,216 | - | - | |
40/41 |
55,761 | 42,852 | 63,032 | 188,069 | 57,651 | |
40 |
0 | 18,674 | 54,450 | - | 18,150 | |
41 |
55,761 | 24,178 | 8,582 | 188,069 | 39,501 | |
50/53 |
0 | 30,731 | 30,731 | 28,276 | 39,875 | |
54/58 |
180,953 | 104,935 | 201,414 | 248,452 | 155,700 | |
490/1 |
23,689 | 10,074 | 127 | - | - | |
| Balance sheet: equity and liabilities | ||||||
10/49 |
828,857 | 760,265 | 656,899 | 492,508 | 296,215 | |
10/15 |
809,101 | 732,443 | 546,935 | 367,827 | 210,072 | |
10/11 |
18,600 | 18,600 | 18,600 | 18,600 | 18,600 | |
13 |
790,501 | 713,843 | 528,335 | 349,227 | 191,472 | |
133 |
790,501 | 713,843 | 528,335 | 349,227 | 191,472 | |
17/49 |
19,755 | 27,822 | 109,964 | 124,681 | 86,143 | |
17 |
- | - | - | 13,970 | 23,805 | |
170/4 |
- | - | - | 13,970 | 23,805 | |
42/48 |
19,755 | 27,822 | 109,964 | 110,711 | 62,337 | |
42 |
- | - | - | 9,835 | 9,835 | |
44 |
5,386 | 1,276 | 40,615 | 45,990 | 21,696 | |
440/4 |
5,386 | 1,276 | 40,615 | 45,990 | 21,696 | |
45 |
14,369 | 26,546 | 69,350 | 54,885 | 30,806 | |
450/3 |
14,369 | 17,807 | 55,154 | 50,785 | 26,727 | |
454/9 |
0 | 8,740 | 14,196 | 4,100 | 4,080 | |
| Income statement | ||||||
76A |
0 | 5,450 | 8,741 | - | - | |
9900 |
63,867 | 373,662 | 402,348 | 238,850 | 323,267 | |
62 |
-14,771 | 102,959 | 131,699 | - | - | |
630 |
3,219 | 1,575 | 1,510 | 15,278 | 18,630 | |
640/8 |
449 | 1,348 | 2,504 | 1,518 | 4,324 | |
9901 |
74,969 | 267,780 | 266,635 | 222,054 | 300,313 | |
75/76B |
25,083 | 11,783 | 9,749 | 8,396 | 5,394 | |
75 |
25,083 | 11,783 | 9,749 | 8,396 | 5,394 | |
65/66B |
361 | 769 | 342 | 401 | 508 | |
65 |
361 | 769 | 342 | 401 | 508 | |
9903 |
99,691 | 278,793 | 276,042 | 230,049 | 305,199 | |
67/77 |
23,032 | 93,286 | 96,934 | 72,294 | 113,727 | |
9904 |
76,659 | 185,507 | 179,108 | 157,755 | 191,472 | |
9905 |
76,659 | 185,507 | 179,108 | 157,755 | 191,472 | |
| Appropriation of the result | ||||||
9906 |
76,659 | 185,507 | 179,108 | 157,755 | 191,472 | |
691/2 |
76,659 | 185,507 | 179,108 | 157,755 | 191,472 | |
6921 |
76,659 | 185,507 | 179,108 | 157,755 | 191,472 | |
| Social balance sheet | ||||||
9087 |
- | 1 | 1 | - | - | |
Hours worked1013 |
- | 1,414 | 1,922 | - | - | |
| Document | ||||||
The notes to these accounts have 7 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).
Source: Annual accounts 2024 (PDF), filed on 15-09-2025.
Filings
each dot is a set of accounts, on the day it reached the National Bank2024 annual accounts filed 46 days after the deadline. Filed on 15 September 2025, deadline 31 July 2025 (7 months after the close on 31 December 2024, Companies Code art. 3:10). Source: NBB, 2025-00491246.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2024 | micro format | 15-09-2025 | 2025-00491246 | |
| 31-12-2023 | micro format | 18-10-2024 | 2024-00509448 | |
| 31-12-2022 | micro format | 31-08-2023 | 2023-00424265 | |
| 31-12-2021 | micro format | 31-08-2022 | 2022-20408396 | |
| 31-12-2020 | micro format | 31-08-2021 | 2021-64400356 |
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|---|
| 78,188 | 269,355 | 268,145 | 237,332 | 318,943 | ||
| 79,878 | 187,083 | 180,618 | 173,033 | 210,103 | ||
| 0 | 1,799 | 20,156 | 0 | 61,619 | ||
| 76,018 | -96,479 | -47,038 | 92,753 | - | ||
| 808,717 | 728,839 | 543,555 | 354,087 | 190,889 | ||
| 97.6% | 96.3% | 83.3% | 74.7% | 70.9% | ||
| 41.94 | 27.20 | 5.94 | 4.20 | 4.06 | ||
| 0.02 | 0.04 | 0.20 | 0.34 | 0.41 | ||
| 9.5% | 25.3% | 32.7% | 42.9% | 91.1% | ||
| 9.2% | 24.4% | 27.3% | 32.0% | 64.6% | ||
| over 100 | over 100 | over 100 | over 100 | - |
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Social balance sheet
| Item | 31-12-2023 | 31-12-2022 |
|---|---|---|
| 1 | 1 | |
| Joined | 0 | - |
| Left | 1 | - |
Source: social balance sheet in the 2022 to 2023 annual accounts
Investments
fixed assets acquired| Item | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Tangible fixed assets | - | €1,799 | €20,156 | - |
| €3,219 | €1,575 | €1,510 | €15,278 |
Source: notes to the 2021 to 2024 annual accounts (statement of fixed assets)
Insights on SMART
The operating result for 2024 is 72% lower than in 2023 and the lowest since 2020.
Debt's share of the balance-sheet total falls from 3.7% to 2.4%. Equity is higher and debt is lower.