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SMART DEV

Active
Private limited companyfounded 20233 yrs activeW. Van Perckstraat 93, 1140 Evere, BelgiumKBO/BCE: BE 0799.218.632
Summary

SMART DEV has been active since 2023 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €34,490 and a net result of €36,954. Its solvency ranks better than 26% of 20783 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 1.1% (low).

Checked score

Score 2024
Axes
Profitability100
Solvency60
Growth78
Track record94
Bankruptcy probability, 12 months
1.1% Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €2,500 at 30 days acceptable
Liquidity ample (current ratio 1.56; short-term debt: 33.7% and cash: 37.5% of total assets), but 65.2% of the assets are financed with debt.
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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 date
Age against the risk zone
highest failure risk from 2 to 8 years 3 years 0 10 y
raises risk · Higher-failure-rate region
In this region companies fail more often than in the rest of the country.
KBO · registered office
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 2024
Solvency, return and age of the figures
Solvency
34.8%
Return on assets
37.3%
Age of the figures
21 mo
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 31-07-2025, 0 days ahead of the deadline.
NBB · 2 filings
Deviation from the deadline
2025
not confirmed
2024
on the day
2023
29 d late
← 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 after 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)
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

History

SMART DEV was incorporated on 6 March 2023 as a Private limited company.1 The company has filed 2 sets of annual accounts, the latest for fiscal year 2024.2

  1. 1Crossroads Bank for Enterprises
  2. 2National Bank, annual accounts 2024

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Financials · fiscal year 2024, micro schema

Equity
€34,490
2023 · -€4,131
Total assets
€99,186
Net result
€36,954
2023 · -€4,131
Working capital
€18,554
Trend over the years

Click a name to add, emphasise or remove a line.

Every figure with its change against the fiscal year before
favourable unfavourable
Line20232024
Operating result-€4,131-€47,562
Net result-€4,131-€36,954
Equity-€4,131-€34,490
Total assets€99,186
Debt€4,131-€64,695▲ 1,466%
Working capital€18,554
Staff (FTE)1
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
-€20,000€0€20,000€40,000Operating result 2023: -€4,131-€4,131Net result 2023: -€4,131-€4,131Operating result 2024: €47,562€47,562Net result 2024: €36,954€36,95420232024-€20,000€0€20,000€40,000Operating result 2023: -€4,131-€4,130Net result 2023: -€4,131-€4,130Operating result 2024: €47,562€47,600Net result 2024: €36,954€37,00020232024
The operating result returns to profit in 2024: €47,562 after a loss of €4,131 in 2023.
Balance-sheet composition
Assets €99,186
Fixed assets €47,226
Current assets €51,960
Equity and liabilities €99,186
Equity €34,490
Debt €64,695
Debt finances 65.2% of the balance-sheet total.
Key figures and ratios
2024 value · change against 2023
EBITDA
€49,674
Cash flow
€39,066
Current ratio
1.56
Debt to equity
1.88▲
2023 · -1.00
ROE
107.1%
ROA
37.3%
Interest coverage
54.62
Debt ≤ 1 year
€33,405▲
2023 · €4,131
Debt > 1 year
€31,290
Income taxes
€9,698
Staff costs
€17,365
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.

Peer companies

Historical observation

Of the 39,275 companies that looked in July 2024 the way this one looks now, 1.6% went bankrupt within 24 months and 96% are still going.

  • Micro
  • 2 to 5 years old
  • solvency 30% or more
  • a profit of 5% of the balance sheet or more
1.6% went bankrupt
2.2% stopped otherwise
96% still going

A further 0.4% stopped, but we cannot tell whether within those 24 months.

For this company itself Checked computes a bankruptcy probability of 1.1% over twelve months; the group does not contradict it.

How reliable is this rule?

Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,058 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.

The companies in ten equal groups, from lowest to highest expected share.
Group Expected Actual
1 0.2% 0.2%
2 0.3% 0.4%
3 0.5% 0.5%
4 0.6% 0.7%
5 0.8% 0.9%
6 1.2% 1.3%
7 1.5% 1.6%
8 1.7% 1.7%
9 2.7% 2.8%
10 5.3% 5.7%

The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.

An observation about 39,275 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.

Annual accounts
Filed annual accounts As filed with the NBB · 2024 against 2023 · 42 lines
Balance sheet Code20232024
Assets
Total assets20/58-€99,186
Fixed assets21/28-€47,226
Tangible fixed assets22/27-€47,226
Furniture and vehicles24-€1,178
Leasing and similar rights25-€46,048
Current assets29/58-€51,960
Amounts receivable within one year40/41-€13,167
Trade receivables40-€13,167
Cash at bank and in hand54/58-€37,168
Deferred charges and accrued income490/1-€1,625
Equity and liabilities
Total equity and liabilities10/49-€99,186
Equity10/15-€4,131€34,490▲
Contributions10/11-€2,500
Profit (loss) carried forward14-€4,131€31,990▲
Amounts payable17/49€4,131€64,695▲
Amounts payable after more than one year17-€31,290
Financial debts170/4-€31,290
Amounts payable within one year42/48€4,131€33,405▲
Current portion of amounts payable after more than one year42-€9,681
Trade debts44€4,131€2,053▼
Suppliers440/4€4,131€2,053▼
Taxes, remuneration and social security45-€19,058
Taxes450/3-€16,637
Remuneration and social security454/9-€2,421
Other amounts payable47/48-€2,614
Income statement Code20232024
Remuneration, social security and pensions62-€17,365
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630-€2,112
Other operating charges640/8-€45
Gross operating margin9900-€4,131€67,084▲
Operating profit (loss)9901-€4,131€47,562▲
Financial income75/76B-€0
Recurring financial income75-€0
Financial charges65/66B-€909
Recurring financial charges65-€909
Profit (loss) for the period before taxes9903-€4,131€46,652▲
Income taxes67/77-€9,698
Profit (loss) for the period9904-€4,131€36,954▲
Profit (loss) for the period to be appropriated9905-€4,131€36,954▲
Appropriation of the result
Profit (loss) to be appropriated9906-€4,131€32,823▲
Profit (loss) brought forward from the previous period14P--€4,131
Profit to be distributed694/7-€833
Return on contributions (dividend)694-€833

The notes to these accounts (6 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20232024Change
Remuneration, social security and pensions62-€17,365-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630-€2,112-
Other operating charges640/8-€45-
Gross operating margin9900-€4,131€67,084▲ 1,724%
Operating profit (loss)9901-€4,131€47,562▲ 1,251%
Financial income75/76B-€0-
Recurring financial income75-€0-
Financial charges65/66B-€909-
Recurring financial charges65-€909-
Profit (loss) for the period before taxes9903-€4,131€46,652▲ 1,229%
Income taxes67/77-€9,698-
Profit (loss) for the period9904-€4,131€36,954▲ 995%
Profit (loss) for the period to be appropriated9905-€4,131€36,954▲ 995%
Line20232024Change
Assets
Total assets20/58-€99,186-
Fixed assets21/28-€47,226-
Tangible fixed assets22/27-€47,226-
Furniture and vehicles24-€1,178-
Leasing and similar rights25-€46,048-
Current assets29/58-€51,960-
Amounts receivable within one year40/41-€13,167-
Trade receivables40-€13,167-
Cash at bank and in hand54/58-€37,168-
Deferred charges and accrued income490/1-€1,625-
Equity and liabilities
Total equity and liabilities10/49-€99,186-
Equity10/15-€4,131€34,490▲ 935%
Contributions10/11-€2,500-
Profit (loss) carried forward14-€4,131€31,990▲ 874%
Amounts payable17/49€4,131€64,695▲ 1,466%
Amounts payable after more than one year17-€31,290-
Financial debts170/4-€31,290-
Amounts payable within one year42/48€4,131€33,405▲ 709%
Current portion of amounts payable after more than one year42-€9,681-
Trade debts44€4,131€2,053▼ 50.3%
Suppliers440/4€4,131€2,053▼ 50.3%
Taxes, remuneration and social security45-€19,058-
Taxes450/3-€16,637-
Remuneration and social security454/9-€2,421-
Other amounts payable47/48-€2,614-
Line20232024Change
Profit (loss) for the period9904-€4,131€36,954▲ 995%
+ Depreciation and write-downs630-€2,112-
Operating cash flow (approximation)-€4,131€39,066▲ 1,046%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Timeline · acts, filings and financial milestones

2025
31-07
NBB filing Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial Back to profitnet €36,954
Net result €36,954 after one loss-making year.
29-08
NBB filing Annual accounts filed
fiscal year 2023 · micro schema · 29 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, Evere · 1 establishment unit since 2023
seat establishment The establishment unit on the map
Ground area
130 m²
Building footprint
68 m²
Volume, LiDAR
568 m³
Parcel 21006A0407/00A002, Brussels · tallest building 11.0 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
SMART DEV
W. Van Perckstraat 93, 1140 EvereComputer programming, consultancy and related activities
since 20232.360.191.726
1 parcel
Brussels 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
21006A0407/00A002 Brussels 130 m² 1 · 68 m² 10.9 m · 3 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.

Similar companies · same sector, comparable size

Of 16,910 companies in sector 62100 we hold annual accounts for 8,778. 6,507 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
Founded06-03-2023
Fiscal year end31-12
Activities, NACEBEL 2025
62100Computer programming
62200Computer consultancy and computer facilities management
62900Other information technology and computer services
70200Business and other management consultancy
73300Public relations and communication consultancy
E-invoicing
Reachable via Peppol
Peppol ID 0208:0799218632
Also 9925:BE0799218632
Registered 19-12-2025

Register as of 27 September 2026 · Peppol Directory

Scores and ratios are computed by Checked and are not a credit decision.