Summary
SMART A.C. is a financial institution; the bankruptcy model is trained on trading and manufacturing companies and does not apply here. The 2025 annual accounts show equity of €1.1m and a net result of €55,242. Equity is growing by ~15.8% per year across the filed fiscal years. Its solvency ranks better than 78% of 1505 sector peers (fiscal year 2025). The company has been active since 2000 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Outside the general model
Model not applicable to financial institutions
The Checked score weighs liquidity, leverage and margins against norms for trading and manufacturing companies. A bank, insurer or financial holding has a fundamentally different balance-sheet structure, so those ratios, and hence the score, carry no meaning here. That is why we show no financial axes either.
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Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 26-08-2026, 26 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
26 d late
2024
29 d late
2023
57 d late
2022
60 d late
2021
47 d late
2020
65 d late
2019
115 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 57 days after the deadline; the sector median for financial year 2024 is 5 days before the deadline, and 38% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. Usually files around 16 September (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
30-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, abbreviated schema
Equity
€1.1m▲ 5.2%
2024 · €1.1m
Net result
€55,242▼ 68.5%
2024 · €175,486
Total assets
€1.5m▲ 7.6%
2024 · €1.4m
Solvency
73.2%▼ 1.7pp
2024 · 74.9%
Trend over the years
In euros
In per cent
Ratio
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
Ratio
No line ticked in this group.
Untick a line to hide it. Point at a year (or use the arrow keys on the chart) for the exact figures; the table below gives them all.Sector: the middle half (P25 to P75) of NACE 66, Activities auxiliary to financial services and insurance activities, each year against the same schema; no band under 30 filings. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€95,887▼ 35.7%€130,846▲ 36.5%€179,925▲ 37.5%€228,231▲ 26.8%€129,482▼ 43.3%
Net result€124,585above the sector's middle half▲ 12.7%€97,173above the sector's middle half▼ 22.0%€121,419above the sector's middle half▲ 25.0%€175,486above the sector's middle half▲ 44.5%€55,242within the sector's middle half▼ 68.5%
Equity€664,206above the sector's middle half▲ 23.1%€761,378above the sector's middle half▲ 14.6%€882,798above the sector's middle half▲ 15.9%€1.1mabove the sector's middle half▲ 19.9%€1.1mabove the sector's middle half▲ 5.2%
Total assets€1.1mabove the sector's middle half▼ 4.8%€1.1mabove the sector's middle half▲ 1.8%€1.2mabove the sector's middle half▲ 9.0%€1.4mabove the sector's middle half▲ 15.6%€1.5mwithin the sector's middle half▲ 7.6%
Debt€437,968▼ 29.1%€360,279▼ 17.7%€339,354▼ 5.8%€354,571▲ 4.5%€407,376▲ 14.9%
Working capital-€75,610below the sector's middle half▲ 71.0%-€28,236below the sector's middle half▲ 62.7%€410,918above the sector's middle half€686,965above the sector's middle half▲ 67.2%€644,786above the sector's middle half▼ 6.1%
Solvency60.3%within the sector's middle half▲ 13.6pp67.9%within the sector's middle half▲ 7.6pp72.2%within the sector's middle half▲ 4.4pp74.9%within the sector's middle half▲ 2.7pp73.2%above the sector's middle half▼ 1.7pp
Current ratio0.81below the sector's middle half▲ 0.300.92below the sector's middle half▲ 0.1115.00above the sector's middle half▲ 14.0815.59above the sector's middle half▲ 0.6022.95above the sector's middle half▲ 7.36
Return on assets (ROA)11.3%within the sector's middle half▲ 1.8pp8.7%within the sector's middle half▼ 2.6pp9.9%within the sector's middle half▲ 1.3pp12.4%within the sector's middle half▲ 2.5pp3.6%within the sector's middle half▼ 8.8pp
above
within
below
the middle half (P25 to P75) of NACE 66, Activities auxiliary to financial services and insurance activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Why a figure moved sharply
- 2025 Net result -69% on 2024. The accounts now follow the abbreviated schema, last year the micro schema.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 43% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €1.5m
Fixed assets
€846,740 ▲ 24.7%
Current assets
€674,161 ▼ 8.2%
Equity and liabilities €1.5m
Equity
€1.1m ▲ 5.2%
Debt
€407,376 ▲ 14.9%
Debt's share of the balance-sheet total rises from 25.1% to 26.8%. Equity and debt are higher.
Key figures and ratios
ROE
5.0%▼
2024 · 16.6%
Debt ≤ 1 year
€29,376▼
2024 · €47,071
Debt > 1 year
€378,000▲
2024 · €307,500
Income taxes
€19,081▼
2024 · €59,179
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €19,974 | €46,694 | €54,838 | €23,772 | €39,279 | ▲ 65.2% |
| Other operating charges640/8 | €52,142 | €10,203 | €5,528 | €3,616 | €2,488 | ▼ 31.2% |
| Non-recurring operating charges66A | - | - | - | - | €21,596 | - |
| Gross operating margin9900 | €168,004 | €187,744 | €240,291 | €255,619 | €192,845 | ▼ 24.6% |
| Operating profit (loss)9901 | €95,887 | €130,846 | €179,925 | €228,231 | €129,482 | ▼ 43.3% |
| Financial income75/76B | €94,313 | €826 | €990 | €6,846 | €4,535 | ▼ 33.8% |
| Recurring financial income75 | €563 | €750 | €990 | €6,846 | €4,535 | ▼ 33.8% |
| Non-recurring financial income76B | €93,750 | €76 | - | - | - | - |
| Financial charges65/66B | €54,166 | €726 | €16,940 | €412 | €59,693 | ▲ 14,390% |
| Recurring financial charges65 | €4,166 | €726 | €16,940 | €412 | €59,693 | ▲ 14,390% |
| Non-recurring financial charges66B | €50,000 | - | - | - | - | - |
| Profit (loss) for the period before taxes9903 | €136,034 | €130,946 | €163,974 | €234,665 | €74,324 | ▼ 68.3% |
| Income taxes67/77 | €11,450 | €33,773 | €42,555 | €59,179 | €19,081 | ▼ 67.8% |
| Profit (loss) for the period9904 | €124,585 | €97,173 | €121,419 | €175,486 | €55,242 | ▼ 68.5% |
| Profit (loss) for the period to be appropriated9905 | €124,585 | €97,173 | €121,419 | €175,486 | €55,242 | ▼ 68.5% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €1.1m | €1.1m | €1.2m | €1.4m | €1.5m | ▲ 7.6% |
| Fixed assets21/28 | €780,759 | €790,430 | €781,879 | €678,818 | €846,740 | ▲ 24.7% |
| Tangible fixed assets22/27 | €190,289 | €174,960 | €164,609 | €61,548 | €170,407 | ▲ 177% |
| Land and buildings22 | - | - | - | - | €39,897 | - |
| Furniture and vehicles24 | €186,636 | €171,307 | €160,956 | €57,894 | €126,857 | ▲ 119% |
| Other tangible fixed assets26 | €3,653 | €3,653 | €3,653 | €3,653 | €3,653 | = |
| Financial fixed assets28 | €590,470 | €615,470 | €617,270 | €617,270 | €676,333 | ▲ 9.6% |
| Current assets29/58 | €321,415 | €331,227 | €440,273 | €734,037 | €674,161 | ▼ 8.2% |
| Stocks and contracts in progress3 | €21,213 | €21,213 | €21,213 | €21,213 | €21,213 | = |
| Stocks30/36 | €21,213 | €21,213 | €21,213 | €21,213 | €21,213 | = |
| Amounts receivable within one year40/41 | €259,547 | €247,120 | €216,472 | €223,995 | €464,895 | ▲ 108% |
| Trade receivables40 | €107,403 | €69,933 | €11,661 | €26,956 | €8,206 | ▼ 69.6% |
| Other amounts receivable41 | €152,144 | €177,187 | €204,811 | €197,040 | €456,689 | ▲ 132% |
| Current investments50/53 | €124 | - | - | - | - | - |
| Cash at bank and in hand54/58 | €30,361 | €56,133 | €199,636 | €488,829 | €188,054 | ▼ 61.5% |
| Deferred charges and accrued income490/1 | €10,170 | €6,761 | €2,951 | - | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €1.1m | €1.1m | €1.2m | €1.4m | €1.5m | ▲ 7.6% |
| Equity10/15 | €664,206 | €761,378 | €882,798 | €1.1m | €1.1m | ▲ 5.2% |
| Contributions10/11 | €62,000 | €62,000 | €62,000 | €62,000 | €62,000 | = |
| Capital10 | €62,000 | €62,000 | €62,000 | €62,000 | €62,000 | = |
| Issued capital100 | €62,000 | €62,000 | €62,000 | €62,000 | €62,000 | = |
| Revaluation surpluses12 | €470,000 | €470,000 | €470,000 | €470,000 | €470,000 | = |
| Reserves13 | €106,200 | €206,200 | €321,200 | €496,200 | €551,200 | ▲ 11.1% |
| Non-distributable reserves130/1 | €6,200 | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Legal reserve130 | €6,200 | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Distributable reserves133 | €100,000 | €200,000 | €315,000 | €490,000 | €545,000 | ▲ 11.2% |
| Profit (loss) carried forward14 | €26,006 | €23,178 | €29,598 | €30,083 | €30,326 | ▲ 0.8% |
| Amounts payable17/49 | €437,968 | €360,279 | €339,354 | €354,571 | €407,376 | ▲ 14.9% |
| Amounts payable after more than one year17 | €40,943 | €816 | €310,000 | €307,500 | €378,000 | ▲ 22.9% |
| Financial debts170/4 | €40,943 | €816 | - | - | - | - |
| Other amounts payable178/9 | - | - | €310,000 | €307,500 | €378,000 | ▲ 22.9% |
| Amounts payable within one year42/48 | €397,025 | €359,463 | €29,354 | €47,071 | €29,376 | ▼ 37.6% |
| Current portion of amounts payable after more than one year42 | €50,325 | €40,127 | €816 | - | - | - |
| Trade debts44 | €39,062 | €5,870 | €2,828 | €36,446 | €10,788 | ▼ 70.4% |
| Suppliers440/4 | €39,062 | €5,870 | €2,828 | €36,446 | €10,788 | ▼ 70.4% |
| Taxes, remuneration and social security45 | €20,981 | €16,446 | €23,537 | €8,649 | €16,910 | ▲ 95.5% |
| Taxes450/3 | €20,981 | €16,446 | €23,537 | €8,649 | €16,910 | ▲ 95.5% |
| Other amounts payable47/48 | €286,657 | €297,019 | €2,173 | €1,976 | €1,678 | ▼ 15.1% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €124,585 | €97,173 | €121,419 | €175,486 | €55,242 | ▼ 68.5% |
| + Depreciation and write-downs630 | €19,974 | €46,694 | €54,838 | €23,772 | €39,279 | ▲ 65.2% |
| Operating cash flow (approximation) | €144,559 | €143,867 | €176,257 | €199,258 | €94,522 | ▼ 52.6% |
| Investment in fixed assets (approximation) | - | -€56,366 | -€46,287 | €79,289 | -€207,201 | ▼ 361% |
| Change in cash | - | €25,772 | €143,503 | €289,193 | -€300,775 | ▼ 204% |
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
Next filing, fiscal year 2026, expected by
2026
26-08
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema · 26 days late
2025
29-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 29 days late
2024
31-12
Financial
Highest result since 2018net €175,486 ▲44.5%
Operating result €228,231, net result €175,486, both a record.
31-12
Financial
Equity above €1mEq €1.1m ▲19.9%
7 profitable years in a row build equity to €1.1m.
26-09
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 57 days late
2023
31-12
Financial
Liquidity times 16current ratio 15.00
Current ratio from 0.92 to 15.00; short-term debt falls from €359,463 to €29,354.
29-09
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 60 days late
2022
16-09
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 47 days late
2021
04-10
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 65 days late
2020
31-12
Financial
Equity above €500,000Eq €539,621 ▲25.8%
3 profitable years in a row build equity to €539,621.
23-11
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 115 days late
2019
31-12
Financial
Weakest financial yearnet €13,248 ▼83.5%
Net result drops to €13,248, the lowest in the series; recovery starts the following year.
Show earlier events
30-09
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 61 days late
2018
08-10
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema · 69 days late
2017
29-09
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 60 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts
We know of 5 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
5 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, Gent · 1 establishment unit since 2001
Ground area
3,417 m²
Building footprint
979 m²
Parcel 44806F0210/00H003, Flanders. Linked by address, not a title deed.
3
companies at this address
See who is registered here
1 establishment unit
Johannes Schrantstraat 142, 9000 Gent
since 20012.093.149.835
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 44806F0210/00H003 | Flanders | 3,417 m² | 1 · 979 m² | - |
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.
Structure & network
Owners and holdings
3 holdingsOwners 0
The accounts to 31-12-2025 list no shareholders, and no other source names one.
Holdings 3
-
28.41%
- Povanto Consulting KFTHUSourceown accounts 202512.5%
-
9.68%
According to the 2025 annual accounts of SMART A.C. 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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Of 853 companies in sector 66210 we hold annual accounts for 511. 280 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPublic limited company
Founded27-12-2000
Fiscal year end31-12
Activities, NACEBEL 2025
66210Risk and damage evaluation
77110Renting and leasing of cars and light motor vehicles
Contact
Website
www.globalinsurance.be
E-mail
Smart.A.C@telenet.be
Phone
092337731
Fax
051319082
Phone
092740207Gent
E-invoicing
Reachable via Peppol
Peppol ID
0208:0473548555
Also
9925:BE0473548555
Registered
24-11-2023
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 30 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.