Summary
Smart Consulting Enabling Performance 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 €8,329 and a net result of €41,920. Equity is shrinking by ~17.8% per year across the filed fiscal years. Its solvency ranks better than 14% of 2469 sector peers (fiscal year 2025). The company has been active since 2019 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
Two signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 14% of 2469 sector peers (2025).
NBB · sector comparisonPosition among 2469 sector peers
Solvency
better than 14%
← weakest
strongest →
neutral · Latest accounts filed on time
The financial year that closed on 30-09-2025 was due by 30-04-2026 and was filed on 29-04-2026, 1 day ahead of the deadline.
NBB · 6 filingsDeviation from the deadline
2025
1 d early
2024
6 d early
2023
36 d early
2022
2 d late
2021
1 d early
2020
2 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 6 accounts on average 7 days before 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 30-09-2026 and is due by 30-04-2027. Nothing is late today. Usually files around 29 April (4 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
30-09-2026 close30-09-2026 today30-04-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
€8,329▼ 87.5%
2024 · €66,409
Net result
€41,920▲ 127%
2024 · €18,500
Total assets
€124,334▲ 6.3%
2024 · €116,998
Solvency
6.7%▼ 50.1pp
2024 · 56.8%
Trend over the years
Click a name to add, emphasise or remove a line.Band: 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.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Turnover€126,520
Operating result€67,959▼ 24.3%€62,342▼ 8.3%€51,529▼ 17.3%€25,025▼ 51.4%€54,508▲ 118%
Net result€54,739within the sector's middle half▼ 15.0%€49,295within the sector's middle half▼ 9.9%€39,322within the sector's middle half▼ 20.2%€18,500within the sector's middle half▼ 53.0%€41,920within the sector's middle half▲ 127%
Equity€119,656within the sector's middle half▲ 80.2%€68,951within the sector's middle half▼ 42.4%€66,409within the sector's middle half▼ 3.7%€66,409within the sector's middle half=€8,329below the sector's middle half▼ 87.5%
Total assets€136,169below the sector's middle half▲ 69.5%€181,109within the sector's middle half▲ 33.0%€116,932below the sector's middle half▼ 35.4%€116,998below the sector's middle half▲ 0.1%€124,334below the sector's middle half▲ 6.3%
Debt€16,513▲ 18.4%€112,158▲ 579%€50,524▼ 55.0%€50,589▲ 0.1%€116,006▲ 129%
Working capital€118,332within the sector's middle half▲ 87.6%€69,477within the sector's middle half▼ 41.3%€65,696within the sector's middle half▼ 5.4%€66,856within the sector's middle half▲ 1.8%€5,950within the sector's middle half▼ 91.1%
Solvency87.9%above the sector's middle half▲ 5.2pp38.1%within the sector's middle half▼ 49.8pp56.8%within the sector's middle half▲ 18.7pp56.8%within the sector's middle half=6.7%below the sector's middle half▼ 50.1pp
Current ratio8.58above the sector's middle half▲ 3.051.65within the sector's middle half▼ 6.932.37within the sector's middle half▲ 0.722.39within the sector's middle half▲ 0.021.05within the sector's middle half▼ 1.34
Return on assets (ROA)40.2%above the sector's middle half▼ 40.0pp27.2%above the sector's middle half▼ 13.0pp33.6%above the sector's middle half▲ 6.4pp15.8%within the sector's middle half▼ 17.8pp33.7%above the sector's middle half▲ 17.9pp
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 micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result recovers in 2025; 2025 is 118% above 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €124,334
Fixed assets
€2,379 ▲ 21.8%
Current assets
€121,955 ▲ 6.0%
Equity and liabilities €124,334
Equity
€8,329 ▼ 87.5%
Debt
€116,006 ▲ 129%
Debt's share of the balance-sheet total rises from 43.2% to 93.3%. Equity is lower and debt is higher.
Key figures and ratios
ROE
503.3%▲
2024 · 27.9%
Debt ≤ 1 year
€116,006▲
2024 · €48,189
Income taxes
€12,388▲
2024 · €6,500
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 |
|---|---|---|---|---|---|---|
| Turnover70 | €126,520 | - | - | - | - | - |
| Goods, raw materials, services and sundry goods60/61 | €57,724 | - | - | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €1,113 | €835 | €1,160 | €1,160 | €1,159 | ▼ 0.1% |
| Other operating charges640/8 | - | - | €348 | €448 | €453 | ▲ 1.1% |
| Gross operating margin9900 | €69,072 | €63,177 | €53,037 | €26,633 | €56,120 | ▲ 111% |
| Operating profit (loss)9901 | €67,959 | €62,342 | €51,529 | €25,025 | €54,508 | ▲ 118% |
| Financial income75/76B | - | €6 | - | €143 | - | - |
| Recurring financial income75 | - | €6 | - | €143 | - | - |
| Financial charges65/66B | €176 | €159 | €275 | €169 | €201 | ▲ 19.1% |
| Recurring financial charges65 | €176 | €159 | €275 | €169 | €201 | ▲ 19.1% |
| Profit (loss) for the period before taxes9903 | €67,783 | €62,190 | €51,254 | €25,000 | €54,307 | ▲ 117% |
| Income taxes67/77 | €13,043 | €12,895 | €11,932 | €6,500 | €12,388 | ▲ 90.6% |
| Profit (loss) for the period9904 | €54,739 | €49,295 | €39,322 | €18,500 | €41,920 | ▲ 127% |
| Profit (loss) for the period to be appropriated9905 | €54,739 | €49,295 | €39,322 | €18,500 | €41,920 | ▲ 127% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €136,169 | €181,109 | €116,932 | €116,998 | €124,334 | ▲ 6.3% |
| Fixed assets21/28 | €2,224 | €4,273 | €3,113 | €1,953 | €2,379 | ▲ 21.8% |
| Tangible fixed assets22/27 | €2,224 | €4,273 | €3,113 | €1,953 | €2,379 | ▲ 21.8% |
| Furniture and vehicles24 | €2,224 | €4,273 | €3,113 | €1,953 | €2,379 | ▲ 21.8% |
| Current assets29/58 | €133,945 | €176,835 | €113,819 | €115,045 | €121,955 | ▲ 6.0% |
| Amounts receivable within one year40/41 | €14,689 | €28,549 | €35,776 | €60,597 | €23,940 | ▼ 60.5% |
| Trade receivables40 | €12,695 | €13,020 | €19,430 | €43,805 | €23,940 | ▼ 45.3% |
| Other amounts receivable41 | €1,994 | €15,529 | €16,346 | €16,793 | - | - |
| Cash at bank and in hand54/58 | €118,980 | €147,530 | €76,587 | €27,640 | €98,015 | ▲ 255% |
| Deferred charges and accrued income490/1 | €276 | €757 | €1,456 | €26,808 | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €136,169 | €181,109 | €116,932 | €116,998 | €124,334 | ▲ 6.3% |
| Equity10/15 | €119,656 | €68,951 | €66,409 | €66,409 | €8,329 | ▼ 87.5% |
| Contributions10/11 | €2,000 | €2,000 | €2,000 | €2,000 | €2,000 | = |
| Capital10 | - | - | - | - | €2,000 | - |
| Issued capital100 | - | - | - | - | €2,000 | - |
| Reserves13 | €64,409 | €64,409 | €64,409 | €64,409 | - | - |
| Distributable reserves133 | €64,409 | €64,409 | €64,409 | €64,409 | - | - |
| Profit (loss) carried forward14 | €53,248 | €2,542 | - | - | €6,329 | - |
| Amounts payable17/49 | €16,513 | €112,158 | €50,524 | €50,589 | €116,006 | ▲ 129% |
| Amounts payable within one year42/48 | €15,613 | €107,358 | €48,124 | €48,189 | €116,006 | ▲ 141% |
| Trade debts44 | €726 | €2,333 | €3,039 | €17,449 | €3,528 | ▼ 79.8% |
| Suppliers440/4 | €726 | €2,333 | €3,039 | €17,449 | €3,528 | ▼ 79.8% |
| Taxes, remuneration and social security45 | €13,395 | €5,025 | €9,500 | €12,241 | €12,478 | ▲ 1.9% |
| Taxes450/3 | €13,395 | €1,862 | €6,280 | €8,975 | €10,397 | ▲ 15.8% |
| Remuneration and social security454/9 | - | €3,163 | €3,220 | €3,266 | €2,081 | ▼ 36.3% |
| Other amounts payable47/48 | €1,492 | €100,000 | €35,584 | €18,500 | €100,000 | ▲ 441% |
| Accrued charges and deferred income492/3 | €900 | €4,800 | €2,400 | €2,400 | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €54,739 | €49,295 | €39,322 | €18,500 | €41,920 | ▲ 127% |
| + Depreciation and write-downs630 | €1,113 | €835 | €1,160 | €1,160 | €1,159 | ▼ 0.1% |
| Operating cash flow (approximation) | €55,853 | €50,129 | €40,482 | €19,660 | €43,079 | ▲ 119% |
| Investment in fixed assets (approximation) | - | -€2,884 | €0 | €0 | -€1,585 | - |
| Change in cash | - | €28,550 | -€70,943 | -€48,947 | €70,375 | ▲ 244% |
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
29-04
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
24-04
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
30-09
Financial
Weakest financial yearnet €18,500 ▼53%
Net result drops to €18,500, the lowest in the series; recovery starts the following year.
25-03
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
02-05
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 2 days late
2022
29-04
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
30-09
Financial
Equity above €100,000Eq €119,656 ▲80.2%
2 profitable years in a row build equity to €119,656.
28-04
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts
We know of 3 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
3 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, Sint-Lambrechts-Woluwe · 1 establishment unit since 2019
Ground area
750 m²
Building footprint
564 m²
Volume, LiDAR
9,470 m³
2 parcels, Brussels · tallest building 27.6 m, ±8 floors. Linked by address, not a title deed.
5
companies at this address
See who is registered here
1 establishment unit
Smart Consulting Enabling Performance
since 20192.291.739.618
2 parcels
Brussels
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21673D0154/00Y034 | Brussels | 588 m² | 1 · 431 m² | 27.6 m · 8 fl. |
| 21013B0360/00H004 | Brussels | 162 m² | 1 · 132 m² | 17.4 m · 5 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 1,506 companies in sector 66199 we hold annual accounts for 922. 284 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
Founded11-07-2019
Fiscal year end30-09
Activities, NACEBEL 2025
66199Other activities auxiliary to financial services, excluding insurance and pension funding
E-invoicing
Reachable via Peppol
Peppol ID
0208:0730596575
Registered
13-11-2025
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.