SMART COMPTA
ActiveSummary
SMART COMPTA has been active since 2021 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €154k and a net result of €69k. Equity is growing by ~112.2% per year across the filed fiscal years. Its solvency ranks better than 36% of 12738 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.3% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability91▲+10
Solvency66▼-13
Growth78=
Track record94
Bankruptcy probability, 12 months
0.3%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €11k at 30 days acceptable
Liquidity ample (current ratio 2.03 against 2.19 in 2024; short-term debt: 33.8% and cash: 0.9% of total assets), but 58.8% of the assets are financed with debt.
Credit check for your own amount and term
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 69
Relative position
BE, all sectors
reference
Legal and accounting activities (NACE 69)
about 77% 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
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
41.2%
Return on assets
18.5%
Age of the figures
9 mo
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 31-08-2026, 31 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 · 5 filingsDeviation from the deadline
2025
31 d late
2024
31 d late
2023
31 d late
2022
69 d late
2021
76 d late
← before the deadline
after the deadline →
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.
Companies Code · seven monthsPosition in the running window
25-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€154k▲ 81.3%
2024 · €85k
2021: €6klowest in 5 years
2022: €22k▲ +296% vs 2021
2023: €57k▲ +158% vs 2022
2024: €85k▲ +49.4% vs 2023
2025: €154k▲ +81.3% vs 2024highest in 5 years
2021 → 2025
Total assets
€374k▲ 139%
2024 · €156k
2021: €38klowest in 5 years
2022: €132k▲ +252% vs 2021
2023: €191k▲ +44.5% vs 2022
2024: €156k▼ -18.3% vs 2023
2025: €374k▲ +139% vs 2024highest in 5 years
2021 → 2025
Net result
€69k▲ 155%
2024 · €27k
2021: €20klowest in 5 years
2022: €22k▲ +14.9% vs 2021
2023: €35k▲ +54.8% vs 2022
2024: €27k▼ -22.1% vs 2023
2025: €69k▲ +155% vs 2024highest in 5 years
2021 → 2025
Working capital
€131k▲ 53.8%
2024 · €85k
2021: €6klowest in 5 years
2022: €22k▲ +296% vs 2021
2023: €57k▲ +158% vs 2022
2024: €85k▲ +49.4% vs 2023
2025: €131k▲ +53.8% vs 2024highest in 5 years
2021 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€6k-€22k▲ 296%€57k▲ 158%€85k▲ 49.4%€154k▲ 81.3%
2021: €6klowest in 5 years
2022: €22k▲ +296% vs 2021
2023: €57k▲ +158% vs 2022
2024: €85k▲ +49.4% vs 2023
2025: €154k▲ +81.3% vs 2024highest in 5 years
Operating result€23k-€30k▲ 25.8%€51k▲ 71.6%€60k▲ 18.3%€69k▲ 14.5%
2021: €23klowest in 5 years
2022: €30k▲ +25.8% vs 2021
2023: €51k▲ +71.6% vs 2022
2024: €60k▲ +18.3% vs 2023
2025: €69k▲ +14.5% vs 2024highest in 5 years
Net result€20k-€22k▲ 14.9%€35k▲ 54.8%€27k▼ 22.1%€69k▲ 155%
2021: €20klowest in 5 years
2022: €22k▲ +14.9% vs 2021
2023: €35k▲ +54.8% vs 2022
2024: €27k▼ -22.1% vs 2023
2025: €69k▲ +155% vs 2024highest in 5 years
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result has risen four years in a row; 2025 is 14% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €374k
Fixed assets
€117k
Current assets
€257k
Equity and liabilities €374k
Equity
€154k ▲ 81.3%
Debt
€220k ▲ 209%
Debt's share of the balance-sheet total rises from 45.6% to 58.8%. Equity and debt are higher.
Key figures and ratios
EBITDA
€86k
Cash flow
€87k
Current ratio
2.03▼
2024 · 2.19
Debt to equity
1.43▲
2024 · 0.84
ROE
44.9%▲
2024 · 31.9%
ROA
18.5%▲
2024 · 17.3%
Interest coverage
5.93
Debt ≤ 1 year
€126k▲
2024 · €71k
Debt > 1 year
€94k
Income taxes
€-15k▼
2024 · €16k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 46 lines
Balance sheet
Code20242025
Assets
Total assets20/58€156k€374k▲
Fixed assets21/28-€117k
Intangible fixed assets21-€114k
Tangible fixed assets22/27-€2k
Furniture and vehicles24-€2k
Financial fixed assets28-€1k
Current assets29/58€156k€257k▲
Amounts receivable within one year40/41€149k€247k▲
Trade receivables40€86k€52k▼
Other amounts receivable41€64k€194k▲
Cash at bank and in hand54/58€16€3k▲
Deferred charges and accrued income490/1€7k€7k=
Equity and liabilities
Total equity and liabilities10/49€156k€374k▲
Equity10/15€85k€154k▲
Contributions10/11€4k€4k=
Reserves13€80k€80k=
Distributable reserves133€80k€80k=
Profit (loss) carried forward14€1k€71k▲
Amounts payable17/49€71k€220k▲
Amounts payable after more than one year17-€94k
Financial debts170/4-€94k
Amounts payable within one year42/48€71k€126k▲
Current portion of amounts payable after more than one year42-€30k
Financial debts43€2k-
Credit institutions430/8€2k-
Trade debts44€13k€71k▲
Suppliers440/4€13k€71k▲
Taxes, remuneration and social security45€56k€25k▼
Taxes450/3€56k€20k▼
Remuneration and social security454/9-€6k
Income statement
Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630-€17k
Other operating charges640/8€63€983▲
Gross operating margin9900€60k€87k▲
Operating profit (loss)9901€60k€69k▲
Financial income75/76B€4k€5▼
Recurring financial income75€4k€5▼
Financial charges65/66B€21k€15k▼
Recurring financial charges65€21k€15k▼
Profit (loss) for the period before taxes9903€43k€54k▲
Income taxes67/77€16k€-15k▼
Profit (loss) for the period9904€27k€69k▲
Profit (loss) for the period to be appropriated9905€27k€69k▲
Appropriation of the result
Profit (loss) to be appropriated9906€28k€71k▲
Profit (loss) brought forward from the previous period14P€1k€1k▲
Transfer to equity691/2€27k-
To other reserves6921€27k-
The notes to these accounts (10 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | - | - | - | €17k | - |
| Other operating charges640/8 | - | - | - | €63 | €983 | ▲ 1,458% |
| Gross operating margin9900 | €23k | €30k | €51k | €60k | €87k | ▲ 45.0% |
| Operating profit (loss)9901 | €23k | €30k | €51k | €60k | €69k | ▲ 14.5% |
| Financial income75/76B | - | - | €3k | €4k | €5 | ▼ 99.9% |
| Recurring financial income75 | - | - | €3k | €4k | €5 | ▼ 99.9% |
| Financial charges65/66B | - | €94 | €180 | €21k | €15k | ▼ 29.3% |
| Recurring financial charges65 | - | €94 | €180 | €21k | €15k | ▼ 29.3% |
| Profit (loss) for the period before taxes9903 | €23k | €29k | €53k | €43k | €54k | ▲ 24.7% |
| Income taxes67/77 | €4k | €7k | €18k | €16k | €-15k | ▼ 192% |
| Profit (loss) for the period9904 | €20k | €22k | €35k | €27k | €69k | ▲ 155% |
| Profit (loss) for the period to be appropriated9905 | €20k | €22k | €35k | €27k | €69k | ▲ 155% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €38k | €132k | €191k | €156k | €374k | ▲ 139% |
| Fixed assets21/28 | - | - | - | - | €117k | - |
| Intangible fixed assets21 | - | - | - | - | €114k | - |
| Tangible fixed assets22/27 | - | - | - | - | €2k | - |
| Furniture and vehicles24 | - | - | - | - | €2k | - |
| Financial fixed assets28 | - | - | - | - | €1k | - |
| Current assets29/58 | €38k | €132k | €191k | €156k | €257k | ▲ 64.4% |
| Amounts receivable within one year40/41 | €32k | €112k | €190k | €149k | €247k | ▲ 65.3% |
| Trade receivables40 | €32k | €80k | €121k | €86k | €52k | ▼ 39.0% |
| Other amounts receivable41 | - | €32k | €69k | €64k | €194k | ▲ 206% |
| Cash at bank and in hand54/58 | €5k | €21k | €1k | €16 | €3k | ▲ 20,500% |
| Deferred charges and accrued income490/1 | - | - | - | €7k | €7k | = |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €38k | €132k | €191k | €156k | €374k | ▲ 139% |
| Equity10/15 | €6k | €22k | €57k | €85k | €154k | ▲ 81.3% |
| Contributions10/11 | €1k | €3k | €3k | €4k | €4k | = |
| Reserves13 | €4k | €18k | €53k | €80k | €80k | = |
| Distributable reserves133 | €4k | €18k | €53k | €80k | €80k | = |
| Profit (loss) carried forward14 | €573 | €1k | €1k | €1k | €71k | ▲ 4,649% |
| Amounts payable17/49 | €32k | €110k | €134k | €71k | €220k | ▲ 209% |
| Amounts payable after more than one year17 | - | - | - | - | €94k | - |
| Financial debts170/4 | - | - | - | - | €94k | - |
| Amounts payable within one year42/48 | €32k | €110k | €134k | €71k | €126k | ▲ 77.1% |
| Current portion of amounts payable after more than one year42 | - | - | - | - | €30k | - |
| Financial debts43 | - | - | €398 | €2k | - | - |
| Credit institutions430/8 | - | - | €398 | €2k | - | - |
| Trade debts44 | - | €76k | €74k | €13k | €71k | ▲ 441% |
| Suppliers440/4 | - | €76k | €74k | €13k | €71k | ▲ 441% |
| Taxes, remuneration and social security45 | €4k | €11k | €37k | €56k | €25k | ▼ 55.0% |
| Taxes450/3 | €4k | €11k | €37k | €56k | €20k | ▼ 65.0% |
| Remuneration and social security454/9 | - | - | - | - | €6k | - |
| Other amounts payable47/48 | €28k | €23k | €23k | - | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €20k | €22k | €35k | €27k | €69k | ▲ 155% |
| + Depreciation and write-downs630 | - | - | - | - | €17k | - |
| Operating cash flow (approximation) | €20k | €22k | €35k | €27k | €87k | ▲ 219% |
| Change in cash | - | €15k | €-19k | €-1k | €3k | ▲ 325% |
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
31-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 31 days late
2025
31-12
Financial
Highest result since 2021net €69k ▲155%
Operating result €69k, net result €69k, both a record.
31-12
Financial
Equity above €150kEq €154k ▲81.3%
5 profitable years in a row build equity to €154k.
31-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 31 days late
2024
31-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 31 days late
2023
08-10
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 69 days late
2022
15-10
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 76 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 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
2 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, Wavre · 1 establishment unit since 2021
Ground area
277 m²
Building footprint
136 m²
Volume, LiDAR
1,583 m³
2 parcels, Wallonia · tallest building 14.3 m, ±4 floors. Linked by address, not a title deed.
1 establishment unit
SMART COMPTA
since 20212.319.971.962
2 parcels
Wallonia
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 25112M0868/00E000indicative | Wallonia | 201 m² | 1 · 87 m² | 14.3 m · 4 fl. |
| 25056B0127/00P000 | Wallonia | 76 m² | 1 · 49 m² | 11.2 m · 3 fl. |
Linked by address, not proof of ownership
Good to know
1 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Recognitions · licences · registrations
Legal Entity Identifier
984500C0GF7B2E5E7B51
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Of 12,173 companies in sector 69201 we hold annual accounts for 7,638. 6,512 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded26-02-2021
Fiscal year end31-12
Activities, NACEBEL 2025
69201Certified accountants and tax accountants
Contact
E-mail
info.smartcompta@gmail.comOttignies-Louvain-la-Neuve
Phone
0496399390Ottignies-Louvain-la-Neuve
Scores and ratios are computed by Checked and are not a credit decision.