SMART 21
ActiveSummary
SMART 21 has been active since 2022 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show negative equity (-€668,377) and a net result of -€344,266. Its solvency ranks better than 7% of 2839 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 1.0% (low).
Checked score
Score 2024
Axes · tick = 2023
Profitability0=
Solvency0=
Growth32
Track record94
Bankruptcy probability, 12 months
1.0%
Low
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.12 against 0.1 in 2023; short-term debt: 201.3% and cash: 5.5% of total assets), and equity is negative.
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Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 62
Relative position
BE, all sectors
reference
Computer programming, consultancy and related activities (NACE 62)
about 64% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
raises risk · Limited track record
This company has not been active as long as an established one and statistically fails somewhat more often.
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
-101.3%
Return on assets
-52.2%
Age of the figures
21 mo
raises risk · Negative equity
The 2024 annual accounts show negative equity and a net loss.
NBB · annual accounts 2024Equity per financial year
2324
2023 to 2024 · latest year -€668,377
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 16-07-2025, 15 days ahead of the deadline.
NBB · 2 filingsDeviation from the deadline
2025
not confirmed
2024
15 d early
2023
14 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 2 accounts on average 15 days before the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 33% of the sector filed late.
Checked, nothing found (1)
History
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Financials · fiscal year 2024, abbreviated schema
Equity
-€668,377▼ 106%
2023 · -€324,111
Total assets
€659,738▲ 11.3%
2023 · €592,904
Net result
-€344,266▼ 2.4%
2023 · -€336,111
Working capital
-€1.2m▼ 41.7%
2023 · -€825,015
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 62, Computer programming, consultancy and related activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20232024
Operating result-€298,676--€301,771▼ 1.0%
Net result-€336,111below the sector's middle half--€344,266below the sector's middle half▼ 2.4%
Equity-€324,111below the sector's middle half--€668,377below the sector's middle half▼ 106%
Total assets€592,904within the sector's middle half-€659,738within the sector's middle half▲ 11.3%
Debt€917,016-€1.3m▲ 44.8%
Working capital-€825,015below the sector's middle half--€1.2mbelow the sector's middle half▼ 41.7%
Solvency-54.7%below the sector's middle half--101.3%below the sector's middle half▼ 46.6pp
Current ratio0.10below the sector's middle half-0.12below the sector's middle half▲ 0.02
Return on assets (ROA)-56.7%below the sector's middle half--52.2%below the sector's middle half▲ 4.5pp
above
within
below
the middle half (P25 to P75) of NACE 62, Computer programming, consultancy and related activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €301,771 in 2024 against €298,676 in 2023; the loss grows.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €659,738
Fixed assets
€500,475 ▼ 0.1%
Current assets
€159,263 ▲ 73.1%
Key figures and ratios
EBITDA
-€301,343▼
2023 · -€298,295
Cash flow
-€343,837▼
2023 · -€335,730
Debt to equity
-1.99▲
2023 · -2.83
Interest coverage
-7.09▲
2023 · -7.97
Debt ≤ 1 year
€1.3m▲
2023 · €917,016
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2023 | 2024 | Change |
|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €381 | €428 | ▲ 12.3% |
| Other operating charges640/8 | €1,004 | €647 | ▼ 35.5% |
| Gross operating margin9900 | -€297,291 | -€300,696 | ▼ 1.1% |
| Operating profit (loss)9901 | -€298,676 | -€301,771 | ▼ 1.0% |
| Financial charges65/66B | €37,435 | €42,495 | ▲ 13.5% |
| Recurring financial charges65 | €37,435 | €42,495 | ▲ 13.5% |
| Profit (loss) for the period before taxes9903 | -€336,111 | -€344,266 | ▼ 2.4% |
| Profit (loss) for the period9904 | -€336,111 | -€344,266 | ▼ 2.4% |
| Profit (loss) for the period to be appropriated9905 | -€336,111 | -€344,266 | ▼ 2.4% |
| Line | 2023 | 2024 | Change |
|---|---|---|---|
| Assets | |||
| Total assets20/58 | €592,904 | €659,738 | ▲ 11.3% |
| Fixed assets21/28 | €500,903 | €500,475 | ▼ 0.1% |
| Tangible fixed assets22/27 | €903 | €475 | ▼ 47.4% |
| Plant, machinery and equipment23 | €903 | €475 | ▼ 47.4% |
| Financial fixed assets28 | €500,000 | €500,000 | = |
| Current assets29/58 | €92,001 | €159,263 | ▲ 73.1% |
| Amounts receivable within one year40/41 | €90,778 | €122,804 | ▲ 35.3% |
| Trade receivables40 | €29,410 | €8,470 | ▼ 71.2% |
| Other amounts receivable41 | €61,368 | €114,334 | ▲ 86.3% |
| Cash at bank and in hand54/58 | €1,223 | €36,459 | ▲ 2,881% |
| Equity and liabilities | |||
| Total equity and liabilities10/49 | €592,904 | €659,738 | ▲ 11.3% |
| Equity10/15 | -€324,111 | -€668,377 | ▼ 106% |
| Contributions10/11 | €12,000 | €12,000 | = |
| Profit (loss) carried forward14 | -€336,111 | -€680,377 | ▼ 102% |
| Amounts payable17/49 | €917,016 | €1.3m | ▲ 44.8% |
| Amounts payable within one year42/48 | €917,016 | €1.3m | ▲ 44.8% |
| Trade debts44 | €165,045 | €24,060 | ▼ 85.4% |
| Suppliers440/4 | €165,045 | €24,060 | ▼ 85.4% |
| Other amounts payable47/48 | €751,971 | €1.3m | ▲ 73.4% |
| Line | 2023 | 2024 | Change |
|---|---|---|---|
| Profit (loss) for the period9904 | -€336,111 | -€344,266 | ▼ 2.4% |
| + Depreciation and write-downs630 | €381 | €428 | ▲ 12.3% |
| Operating cash flow (approximation) | -€335,730 | -€343,837 | ▼ 2.4% |
| Investment in fixed assets (approximation) | - | €0 | - |
| Change in cash | - | €35,236 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2026
08-09
State Gazette act
Reappointment: VAN HAVERMAET Bedrijfsrevisoren BV (statutory auditor)Permanent representative: Amerik JANSEN3 facts ▸
State Gazette act
Reappointment: VAN HAVERMAET Bedrijfsrevisoren BV (statutory auditor)
Permanent representative: Amerik JANSEN3 facts ▸
- General meeting, 18-06-2026
- Auditor reappointment, VAN HAVERMAET Bedrijfsrevisoren BV (statutory auditor)
- Permanent representative, Amerik JANSEN (permanent representative)
2025
16-07
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
17-07
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
State Gazette actNBB filing
1 of 3 acts read
About the unread acts
Of the 3 Belgian State Gazette acts we know for this company, 1 has been read. The other 2 have not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
Statutory auditor 1
BV VAN HAVERMAET BEDRIJFSREVISOREN
CurrentStatutory auditor · since 08-09-2026 · perm. rep.: Amerik JANSEN
Derived from published Gazette acts. The CBE keeps the official list of function holders; we do not read it, so the two can differ.
See the function holders in the CBE →
Location & real-estate footprint
Registered office, Herentals · 1 establishment unit since 2022
Ground area
1.2 ha
Building footprint
3,044 m²
Volume, LiDAR
52,510 m³
Parcel 13027A0065/00F002, Flanders · tallest building 24.1 m, ±6 floors. Linked by address, not a title deed.
1 establishment unit
SMART 21
since 20222.333.122.687
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 13027A0065/00F002 | Flanders | 1.2 ha | 1 · 3,044 m² | 24.1 m · 6 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Mandate history
1 person since 2026, 1 in office
- Statutory auditor
| Name | Functions and periods |
|---|---|
| BV VAN HAVERMAET BEDRIJFSREVISOREN |
|
Structure & network
Part of the group
GRUPPO XXI
75 companies
Group, risk and exposure
Owners and holdings
1 owner · 1 holdingChain of control
- GRUPPO XXI
- HASTINGS & CORNWALL
- SMART 21
Highest known parent: GRUPPO XXI. The sources do not say who stands above it.
Owners 1
- HASTINGS & CORNWALLparent90%
Holdings 1
-
30%
According to the 2024 annual accounts of SMART 21 and those of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
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This company's figures show no positive equity and no headcount, so a size comparison is not possible. These companies share only the sector and the region. Of 30,007 companies in sector 62200 we hold annual accounts for 18,400. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded01-07-2022
Fiscal year end31-12
Activities, NACEBEL 2025
62200Computer consultancy and computer facilities management
E-invoicing
Reachable via Peppol
Peppol ID
0208:0787941193
Also
9925:BE0787941193
Registered
18-12-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.