Result
€76,659 ▼ 58.7%
The result fell in 2024 from €185,507 to €76,659.
SMART
Overview
Lifetime
5 annual accounts with figures on one time axispeak €402,348 (2022)
€63,867▼ 82.9%
peak €191,472 (2020)
€76,659▼ 58.7%
peak €809,101 (2024)
€809,101▲ 10.5%
€19,755▼ 29.0%
Board4 names since 2021
1 directorVANPOUCKE Louis
Documentsfilings and deeds
15-09-202546 days late
2024micro format
Gross margin from €373,662 to €63,867Result from €185,507 to €76,659Debts from €27,822 to €19,755Cash from €104,935 to €180,953
Key points
from the 2024 annual accounts, the last ones filedLiquidity
41.94 was 27.20 in 2023
Short-term debts fell from €27,822 to €19,755.
Filings
5 annual accounts 5 late
The 2023 accounts came latest: 79 days after the end of the period.
No score
Recent changes
Dissolution with immediate closure of the liquidation
Dissolved and wound up in a single deed · Appointment: Conscius Bedrijfsrevisoren (company auditor) · Resignation: Louis Vanpoucke (director) · General meeting of 12-11-2025 · Gazette deed
New director
VANPOUCKE Louis appointed, Bo Gallé resigned · Registered office clause: Rijselsestraat 35, 8210 Zedelgem · General meeting of 29-11-2023 · Gazette deed
1 director appointed, 1 resignation
Resignation: Christel Reniers · Appointment: Bo Gallé · Permanent representative: Bo Gallé · General meeting of 07-12-2021 · Gazette deed
Incorporation
5 publications in the Belgian Official Gazette, the last on 21-11-2025 · Gazette deed
Official details
Source: KBO- Status
- Dissolved and wound updeed of 21-11-2025
- Activity
- “Het verlenen van adviezen van financiële,technische,commerciële of administratieve aard,in de ruimste zin bijstand en…” (deed in Dutch)From the articles, 3 activitiesNo NACE code in the KBO yet
- Financial year end
- 31 December
- Peppol
- Not found in the Peppol Directory
Annual accounts 2024
- €63,867▼ 82.9%
- ≈ €190,000estimated
- €76,659▼ 58.7%
- €809,101▲ 10.5%
- €828,857▲ 9.0%
- Filing
- Filed on 15-09-2025
Insights on SMART
Inactive. The last annual accounts are for financial year 2024. The company was dissolved and wound up in a single deed.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Financials
Annual accounts 2024
micro format, filed on 15-09-2025, 46 days late€63,867
▼ 82.9%
€74,969
▼ 72.0%
€76,659
▼ 58.7%
€808,717
▲ 11.0%
97.6%
▲ 1.3 percentage points
41.94
▲ 14.74
Turnover 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 31-12-2024What the company ownsHow it is paid for
in euro
in euro
Staff
Staff costs divided by the average number of full-time equivalents.
people who joined
people who left
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.
Board & ownership
Last board
1 auditor, last change in 2025- Signing authorityThe articles say who may bind the company, for example by signing a contract.
- Each director alonedeed of 04-12-2023
Mandates through the years
4 names, the dashed line is todayCONSCIUS BEDRIJFSREVISOREN
Company auditor
Company auditor
VANPOUCKE Louis
Director (not named in the articles)
Director (not named in the articles)
Bo Gallé
Director
Director
Christel Reniers
Director
Director
Earliermandate already running before its first mention
Mandates as a list
- CONSCIUS BEDRIJFSREVISOREN
- Company auditor, appointed by deed of 21-11-2025, still in office
- VANPOUCKE Louis
- Director (not named in the articles), appointed by deed of 04-12-2023, until 21-11-2025
- Bo Gallé
- Director, appointed by deed of 16-12-2021, until 04-12-2023
- Christel Reniers
- Director, until 16-12-2021
Control
Capital
- Contribution
- €18,600
- Source
- deed of 04-12-2023
Articles of association
- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimiteddeed of 04-12-2023 (in Dutch)
- Board ruleThese rules set how the board is made up, meets and takes decisions.
- At least 1 directordeed of 04-12-2023 (in Dutch)
- Transfer restrictionThis rule says whether shareholders may sell their shares freely or need approval first.
- “Procedure- en expertisekosten voor helft ten laste overdrager en helft ten laste koper(s) naar evenredigheid verworven aantal bij meer…”deed of 04-12-2023 (in Dutch)
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- Second Monday of June at 09:00deed of 04-12-2023 (in Dutch)
- Liquidation ruleIn a liquidation the creditors are paid first. What is left goes to the shareholders.
- “Recht algemene vergadering om vereffenaars aan te duiden,bevoegdheden te omlijnen en vergoeding te bepalen, ontbinding en vereffening in één…”deed of 04-12-2023 (in Dutch)
- Custody of recordsThe books and records are kept for at least five years after liquidation. The articles set where.
- “8210 Zedelgem,Rijselsestraat 35, alle documenten en stukken van de vennootschap”deed of 21-11-2025 (in Dutch)
Network & group
No group
SMART has no parent and no holdings in its annual accounts.
Connections & network
See the function holders in the KBO register.
Timeline
Timeline
12 events since 2019Board
Filings
Financial
End
Address
2020202220242026
2025
Dissolution with immediate closure of the liquidationDissolved and wound up in a single deed · Appointment: Conscius Bedrijfsrevisoren (company auditor) · Resignation: Louis Vanpoucke (director) · General meeting of 12-11-20255 points ▸
- General meeting, 12-11-2025
- Auditor appointment, Conscius Bedrijfsrevisoren (company auditor)
- Director resignation, Louis Vanpoucke
- Director discharge, Louis Vanpoucke
- Power of attorney, Christel Reniers
- The deed holds 8 more points.
Annual accounts 2024 filed PDFmicro format · 46 days late
2024
Weakest financial year net €76,659 ▼58.7% The net result drops to €76,659, the lowest from 2020 to 2024.
Annual accounts 2023 filed PDFmicro format · 79 days late
2023
Liquidity more than quadruples current ratio 27.20 The current ratio rises from 5.94 to 27.20. Short-term debt falls from €109,964 to €27,822.
New directorVANPOUCKE Louis appointed, Bo Gallé resigned · Registered office clause: Rijselsestraat 35, 8210 Zedelgem · General meeting of 29-11-20236 points ▸
- Director resignation, Bo Gallé (manager)
- Director appointment, VANPOUCKE Louis (director (not named in the articles))
- Registered office clause, Rijselsestraat 35, 8210 Zedelgem
- Power of attorney, Alessandro Wibo
- General meeting, 29-11-2023
- 186 shares
- The deed holds 7 more points.
Annual accounts 2022 filed PDFmicro format · 31 days late
2022
Equity above €500,000 equity €546,935 ▲48.7% With a profit in every financial year since 2020, equity grows to €546,935.
Annual accounts 2021 filed PDFmicro format · 31 days late
2021
1 director appointed, 1 resignationResignation: Christel Reniers · Appointment: Bo Gallé · Permanent representative: Bo Gallé · General meeting of 07-12-20215 points ▸
- General meeting, 07-12-2021
- Director resignation, Christel Reniers
- Director discharge, Christel Reniers
- Director appointment, Bo Gallé
- Permanent representative, Bo Gallé
Annual accounts 2020 filed PDFmicro format · 31 days late
2019
Incorporation PDF5 publications in the Belgian Official Gazette, the last on 21-11-2025
Financial milestones sit on the financial year-end date, not the filing date.
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Purpose, financial year and meetings according to the articles of association
Name, seat, purpose and duration
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “Het verlenen van adviezen van financiële,technische,commerciële of administratieve aard,in de ruimste zin bijstand en diensten…”
3 activities
- Het verlenen van adviezen van financiële,technische,commerciële of administratieve aard,in de ruimste zin bijstand en diensten verlenen,rechtstreeks of onrechtstreeks op het vlak van administratie en financiën,verkoop,productie en algemeen bestuur.
- Het verlenen van bijstand,advies,management en andere diensten aan bedrijven,privé-personen en instellingen.De vennootschap kan zelf of als tussenpersoon alle hulpmiddelen verschaffen,bestuursfuncties waarnemen en diensten verlenen die direct of indirect verband houden met het voorgaande.De diensten kunnen worden geleverd krachtens contractuele of statutaire benoeming en in de hoedanigheid van externe raadgever of orgaan van de cliënt.
- I.T.consultancy,opleiding,technische expertise en bijstand op voornoemde gebieden.
- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimited
- Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
- “Vlaams Gewest”
General meeting and financial year
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- Second Monday of June at 09:00
Articles of association, deed of 04-12-2023 (in Dutch)
Inactive
Dissolved and wound up
SMART is no longer in the KBO register.
- Status
- Inactive
- Reason
- Dissolved and wound up in a single deedBelgian Official Gazette, 21 November 2025 · deed
- Last annual accounts
- financial year to 31 December 2024
- Last registered office
- Rijselsestraat 35, 8210 Zedelgemas published on 21 November 2025
- Legal form
- Private limited company
- First annual accounts
- financial year 2020