Turnover
≈ €170,000 estimated
The micro format states no turnover.
SMART DEV
Overview
Lifetime
2 annual accounts with figures on one time axis, 3 filings since 2023peak €71,208 (2025)
€71,208▲ 6.1%
peak €36,954 (2024)
€22,155▼ 40.0%
peak €56,645 (2025)
€56,645▲ 64.2%
€61,251▼ 5.3%
Board1 name since 2023
1 directorABBASSI, Abderrahmen
Documentsfilings and deeds
30-06-202631 days before the deadline
2025micro format
Result from €36,954 to €22,155Registered office moved from Brussels to Evere 07-10Equity from €34,490 to €56,645
Key points
from the 2025 annual accountsFilings
3 annual accounts 1 late
The 2023 accounts came 29 days late. The other two were filed on time.
Starting capital
€2,500 100 shares
Checked score
95
Excellent
Financially stronger than 61% of micro companies in computer programming and consultancy (NACE 62)
Probability in this band: under 0.55%
Bankruptcy probability within 12 months
0.1% Very low
0%0.5%1.5%4%10%≥ 25%
The dashed line is the sector median: 0.1% across 25,933 companies (NACE 62, micro).
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Last 24 months
12-2024: 0.6%
01-2025: 0.6%● unchanged vs 12-2024
02-2025: 0.7%▲ +0.1 percentage points vs 01-2025
03-2025: 0.7%● unchanged vs 02-2025
04-2025: 0.7%● unchanged vs 03-2025
05-2025: 0.7%● unchanged vs 04-2025
06-2025: 0.7%● unchanged vs 05-2025highest value
07-2025: 0.7%● unchanged vs 06-2025highest value
08-2025: 0.1%▼ -0.6 percentage points vs 07-2025lowest value
09-2025: 0.1%● unchanged vs 08-2025lowest value
10-2025: 0.1%● unchanged vs 09-2025lowest value
11-2025: 0.2%▲ +0.1 percentage points vs 10-2025
12-2025: 0.2%● unchanged vs 11-2025
01-2026: 0.2%● unchanged vs 12-2025
02-2026: 0.2%● unchanged vs 01-2026
03-2026: 0.2%● unchanged vs 02-2026
04-2026: 0.2%● unchanged vs 03-2026
05-2026: 0.2%● unchanged vs 04-2026
06-2026: 0.2%● unchanged vs 05-2026
07-2026: 0.2%● unchanged vs 06-2026
08-2026: 0.3%▲ +0.1 percentage points vs 07-2026
09-2026: 0.5%▲ +0.2 percentage points vs 08-2026
10-2026: 0.1%▼ -0.4 percentage points vs 09-2026
11-2026: 0.1%● unchanged vs 10-2026
Financial strengthStrong
Score breakdown
raises risk
1 change of registered office in 24 months
lowers risk
Sector: Computer programming, consultancy and related activities (NACE 62)
Liquidity: current ratio 1.96, cash €43,582
Figures for financial year 2025 (filed on 30-06-2026)
Calculation
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 62, micro). It does better than 42% of them on solvency, 64% on liquidity, 56% on profitability and 83% on growth.
The bankruptcy probability was computed on 10-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
The probability rests on the annual accounts with balance sheet date 31-12-2025.
Of the companies with a bankruptcy probability in the very low class on 30-06-2025, 0.1% went bankrupt within twelve months.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
Comparable companies, two years later
In July 2024, 39,278 companies had the same profile as SMART DEV has now. Each dot stands for 99 companies, two years later.
95.8%
were still trading
2.3%
stopped another way
1.8%
went bankrupt
Another 0.1% stopped without a precise date, possibly only after those two years.
The bankruptcy probability of SMART DEV itself is lower: 0.1% within 12 months. It rests on far more data about SMART DEV than the profile alone.
Test of the method
The method was tested on the 497,448 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 39,278 companies, not a prediction for SMART DEV. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Credit verdict
Credit of up to €5,000 on 30-day terms is acceptable
Liquidity is ample, with a current ratio of 1.96 (1.56 in 2024), above the usual 1.5. Short-term debt is 34.6% and cash 37% of total assets. However, 52% of the assets are financed with debt and provisions.
Credit check for an amount and term of your choice
Show the recommended maximum and see how the verdict changes with amount, term and advance.
The scores and ratios are Checked's own calculations, not a credit decision.
Signals
Five signals.
lowers riskraises riskneutral
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 30-06-2026, 31 days ahead of the deadline.
NBB · 3 filingsDeviation from the deadline
2025
31 days early
2024
on the day
2023
29 days late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
The company filed its last 3 accounts on average 1 day before the deadline. In the sector (NACE 62), the median for financial year 2024 was 9 days before the deadline, and 33% of those companies filed late.
Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 31 July (3 of the last 3 accounts filed within 31 days either side of that date).
Companies Code · seven monthsWhere today falls in the filing period
11-11-2026 today31-12-2026 year end31-07-2027 deadline
Recent changes
Registered in the Peppol Directory
Reachable for e-invoices through 0208:0799218632
Registered office moved from Brussels to Evere
New registered office: Rue Willebrord Van Perck 93 à 1140 Evere · Previous registered office: Boulevard Bischoffsheim, 39/4 à 1000 Bruxelles · General meeting of 18-07-2025 · Gazette deed
Incorporation
Founding capital of €2,500, 100 shares · Founder: ABBASSI, Abderrahmen (comparant) · Appointment: ABBASSI, Abderrahmen (director) · published on 08-03-2023 · Gazette deed
First establishment
W. Van Perckstraat 93, Evere
Comparable companies
same main activity, similar in size and age| Company | ||||
|---|---|---|---|---|
| SMART DEV Evere | €117,896 | €71,208 | 48.0% | - |
| TECHINI CONSULTING Molenbeek-Saint-Jean | €115,545 | €65,874 | 36.2% | - |
| NUDG Woluwe-Saint-Lambert | €131,250 | €63,319 | 84.1% | - |
| IMHM CONSULTING Brussels | €144,410 | €71,248 | 68.0% | - |
| HELIX CONSULTING Etterbeek | €132,726 | €60,926 | 89.5% | - |
| PINOTAGE Schoten | €115,166 | €75,831 | 7.5% | - |
| IngeniB Kapelle-op-den-Bos | €128,539 | €76,215 | 71.9% | - |
These companies have the same main activity as SMART DEV: computer programming (NACE 62100). They are comparable in size and age: total assets between €115,000 and €144,000, founded between 2022 and 2023.
Official details
Source: KBO- Status
- Active since 06-03-2023Normal situation
- Activity
- Computer programmingNACE 62100and 4 others
- Establishment unit
- 2.360.191.7261140 Evere, since 06-03-2023
- Financial year end
- 31 December
- Peppol
- Reachable since 19-12-2025
Annual accounts 2025
- €71,208▲ 6.1%
- €22,155▼ 40.0%
- €56,645▲ 64.2%
- €117,896▲ 18.9%
- 1 FTE=
- Filing
- Filed on 30-06-2026, 31 days before the end of the filing period
Insights on SMART DEV
SMART DEV has been active since 2023 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €56,645 and a net result of €22,155.
Equity has been growing by about 88% per year since 2023. Its solvency ranks better than 40% of 21,217 sector peers (NACE 62, financial year 2025).
The computed 12-month bankruptcy probability is 0.1% (very low).
Sources: KBO register, filings at the National Bank, Belgian Official Gazette.
Financials
Annual accounts 2025
micro format, filed on 30-06-2026, 31 days before the deadline€71,208
▲ 6.1%
€32,163
▼ 32.4%
€22,155
▼ 40.0%
€39,213
▲ 111%
48.0%
▲ 13.3 percentage points
1.96
▲ 0.40
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €170,000. Estimated: probably between €140,000 and €210,000.
Balance sheet
balance sheet total €117,896 on 31-12-2025What the company ownsHow it is paid for
in euro
in euro
Position in the sector
48.0%
Higher than 40% of 21,217 companies in 2025.
1.96
Higher than 42% of 20,581 companies in 2025.
18.8%
Higher than 51% of 20,756 companies in 2025.
SMART DEV
Middle half of the sector
80% of the sector
Micro accounts in computer programming and consultancy (NACE 62)
Net result: middle half · Equity: middle half · Balance sheet total: middle half · Working capital: middle half
Staff
€25,704
Staff costs divided by the average number of full-time equivalents.
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2025 | 2024 |
|---|---|---|---|
| Balance sheet: assets | |||
20/58 |
117,896 | 99,186 | |
21/28 |
37,836 | 47,226 | |
22/27 |
37,836 | 47,226 | |
23 |
478 | - | |
24 |
930 | 1,178 | |
25 |
36,429 | 46,048 | |
29/58 |
80,060 | 51,960 | |
40/41 |
36,478 | 13,167 | |
40 |
13,653 | 13,167 | |
41 |
22,824 | - | |
54/58 |
43,582 | 37,168 | |
490/1 |
- | 1,625 | |
| Balance sheet: equity and liabilities | |||
10/49 |
117,896 | 99,186 | |
10/15 |
56,645 | 34,490 | |
10/11 |
2,500 | 2,500 | |
14 |
54,145 | 31,990 | |
17/49 |
61,251 | 64,695 | |
17 |
20,404 | 31,290 | |
170/4 |
20,404 | 31,290 | |
42/48 |
40,847 | 33,405 | |
42 |
10,886 | 9,681 | |
44 |
781 | 2,053 | |
440/4 |
781 | 2,053 | |
45 |
27,848 | 19,058 | |
450/3 |
24,179 | 16,637 | |
454/9 |
3,669 | 2,421 | |
47/48 |
1,332 | 2,614 | |
| Income statement | |||
9900 |
71,208 | 67,084 | |
62 |
25,704 | 17,365 | |
630 |
10,014 | 2,112 | |
640/8 |
3,327 | 45 | |
9901 |
32,163 | 47,562 | |
75/76B |
825 | 0 | |
75 |
825 | 0 | |
65/66B |
2,921 | 909 | |
65 |
2,921 | 909 | |
9903 |
30,067 | 46,652 | |
67/77 |
7,912 | 9,698 | |
9904 |
22,155 | 36,954 | |
9905 |
22,155 | 36,954 | |
| Appropriation of the result | |||
9906 |
54,145 | 32,823 | |
14P |
31,990 | -4,131 | |
694/7 |
- | 833 | |
694 |
- | 833 | |
| Social balance sheet | |||
9087 |
1 | 1 | |
Hours worked1013 |
- | 798 | |
| Document | |||
The accounts for financial year 2023 were filed as a document without figures as data, a scan for example.
The notes to these accounts have 6 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.
Source: Annual accounts 2025 at the NBB, filed on 30-06-2026.
Filings
each dot is a set of accounts, on the day it reached the National BankKey figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2025 | 2024 |
|---|---|---|---|
| 42,177 | 49,674 | ||
| 32,169 | 39,066 | ||
| 625 | 49,338 | ||
| 6,414 | - | ||
| 39,213 | 18,554 | ||
| 48.0% | 34.8% | ||
| 1.96 | 1.56 | ||
| 1.08 | 1.88 | ||
| 39.1% | 107.1% | ||
| 18.8% | 37.3% | ||
| 14.44 | 54.62 |
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Social balance sheet
| Item | 31-12-2025 | 31-12-2024 |
|---|---|---|
| - | 1 |
Source: social balance sheet in the 2024 to 2025 annual accounts
Investments
fixed assets acquired| Item | 2025 | 2024 |
|---|---|---|
| Tangible fixed assets | €625 | €49,338 |
| €10,014 | €2,112 |
Source: notes to the 2024 to 2025 annual accounts (statement of fixed assets)
Insights on SMART DEV
The operating result for 2025 is 32% lower than in 2024.
Debt's share of the balance-sheet total falls from 65.2% to 52.0%. Equity is higher and debt is lower.
Board & ownership
Board
1 director, since incorporationDirector
appointed by deed of 08-03-2023
term without a fixed end
listed in the 2025 annual accounts, filed on 30-06-2026
- Signing authorityThe articles say who may bind the company, for example by signing a contract.
- Each director alonedeed of 08-03-2023
Mandates through the years
1 name, the dashed line is todayABBASSI, Abderrahmen
Director
Director
Board
Mandates as a list
- ABBASSI, Abderrahmen
- Director, appointed by deed of 08-03-2023, still in office
Control
Capital
- Contribution
- €2,500
- Shares
- 100
- Contribution per share
- €25
- Equity per share
- €566 in 2025
- Source
- deed of 08-03-2023
Articles of association
deed of 08-03-2023 (in French)- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimited
- Kind of sharesThe articles set which classes of shares exist and what rights each class carries.
- “Majorité simple”
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- “Article 19.- Assemblée ordinaire. L'Assemblée Générale annuelle se réunit de plein droit chaque année, le deuxième mercredi de juin à 19…”
- Liquidation ruleIn a liquidation the creditors are paid first. What is left goes to the shareholders.
- “Plus étendus articles 2:87 et suivants Code des Sociétés et des Associations, assemblée générale détermine le cas échéant”
Shareholders
At incorporation
deed of 08-03-2023 ↗
- ABBASSI, Abderrahmen 100 shares (100%) · €2,500
Network & group
No group
SMART DEV has no parent and no holdings in its annual accounts. ABBASSI, Abderrahmen is the only director. SMART DEV shares no director with another company.
Timeline
Timeline
8 events since 2023Filings
Financial
Establishments
Address
2023202420252026
Deadline for the 2026 accounts: 31-07-2027
2026
Annual accounts 2025 filed NBBmicro format · 31 days before the deadline
2025
Registered in the Peppol Directory Reachable for e-invoices through 0208:0799218632
Registered office moved from Brussels to EvereNew registered office: Rue Willebrord Van Perck 93 à 1140 Evere · Previous registered office: Boulevard Bischoffsheim, 39/4 à 1000 Bruxelles · General meeting of 18-07-20252 points ▸
- General meeting, 18-07-2025
- Registered-office move, Rue Willebrord Van Perck 93 à 1140 Evere
Annual accounts 2024 filed PDFmicro format · on the deadline day
2024
Back to profit net €36,954 The net result is €36,954, after one loss-making year.
Annual accounts 2023 filed PDFmicro format · 29 days late
2023
IncorporationFounding capital of €2,500, 100 shares · Founder: ABBASSI, Abderrahmen (comparant) · Appointment: ABBASSI, Abderrahmen (director) · published on 08-03-20235 points ▸
- Founder, ABBASSI, Abderrahmen (comparant)
- Founding capital, €2,500, 100 shares
- 100 shares
- Board rule, 1
- Director appointment, ABBASSI, Abderrahmen
- The deed holds 4 more points.
First establishment W. Van Perckstraat 93, Evere
Financial milestones sit on the financial year-end date, not the filing date.
Sources: Publications in the Belgian Official GazetteFilings with the National Bank
History
SMART DEV was incorporated on 6 March 2023 as a private limited company by one natural person, with a starting capital of €2,500.12 The registered office was moved to Evere in 2025.3 ABBASSI, Abderrahmen is director of the company, appointed by deed of 08-03-2023.2
Company details
Identity
- Enterprise number
- 0799.218.632
- VAT number
- BE 0799.218.632
- Peppol ID
- 0208:0799218632
- Other Peppol ID
- 9925:BE0799218632
- Legal form
- Private limited company
- Status
- Active, normal situation
- Founded
- 06-03-2023
- Financial year
- ends on 31 December
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- “Article 19.- Assemblée ordinaire. L'Assemblée Générale annuelle se réunit de plein droit chaque année, le deuxième mercredi de juin à 19…”deed of 08-03-2023 (in French)
- Peppol
- Reachable since 19-12-2025Follow this company and you will hear the next morning if it leaves the Peppol register.
- Name
- SMART DEV in French
- Entity type
- Legal entity
- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimiteddeed of 08-03-2023 (in French)
- Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
- “Région de Bruxelles-Capitale”deed of 08-03-2023 (in French)
Activities
NACEBEL 2025VAT activities
62100
Computer programming main activity
Social security (RSZ) activities
62200
Computer consultancy and computer facilities management main activity
Codes under NACEBEL 2008
VAT activities
62010
Computer programming, consultancy and related activities main activity
62020
IT consultancy
62090
Computer programming, consultancy and related activities
70210
Activities of head offices; management consultancy activities
70220
Business consulting
Social security (RSZ) activities
62020
IT consultancy main activity
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “Toutes prestations de services dans le domaine de l'informatique et de la bureautique,telles que notamment,la création,la diffusion,la…”deed of 08-03-2023 (in French)
11 activities
- Toutes prestations de services dans le domaine de l'informatique et de la bureautique,telles que notamment,la création,la diffusion,la gestion de logiciels ainsi que de tous autres supports informatiques,l'activité de conseil,la négociation et le courtage,l’activité de commissionnaire ou d’intermédiaire,la formation,la tenue de cours et l'organisation de tous systèmes informatiques
- L'étude et le conseil,comprenant toutes opérations d'assistance,dans le domaine de l'informatique et de la bureautique,dans l'équipement de bureaux tant en mobiliers qu'en matériels ainsi que l'organisation,l'assistance et le conseil dans les matières relevant de l'organisation de tous systèmes informatiques et la réalisation d'études stratégiques ainsi que l'étude de projets et leur mise en place;cette énumération étant exemplative
- L'activité de location ou de vente d'espaces d'hébergement publicitaires ou non publicitaires,commerciaux ou non commerciaux,sur des installations informatiques reliées à Internet en permanence ainsi que le commerce de tous produit susceptible de commercialisation par voie informatique et via tout canal tel qu’Internet ou autre présent ou à découvrir
- Tous matériels et composants en électronique,tous accessoires s'y rattachant ainsi que les logiciels,appareils mobiliers et marchandises en ce compris les jeux vidéo,ordinateurs hardware et software dans le cadre ou ayant trait aux activités énumérées ci-avant
- Tous produits relevant du secteur de l'audiovisuel et de l'informatique,dont les radios-cassettes,les cassettes vidéos,CD-Rom,...
- Tous articles textiles,cuirs ou synthétiques,vêtements divers,neufs ou de "seconde main",chaussures,articles de sport
- Tous produits cosmétiques
- Tous produits d'alimentation en général,ainsi que les boissons,alcoolisées ou non
- Tous produits d'équipement ménager,produits d'entretien et de droguerie,produits de chauffage et tous combustibles
- Fleurs,jouets divers
- Tous articles de librairie,papeterie,fournitures et mobiliers de bureau
Registered office and establishments
1 establishment| Establishment | Since | Unit number |
|---|---|---|
| W. Van Perckstraat 93 registered office 1140 Evere | 06-03-2023 | 2.360.191.726 |
1 former office
- Boulevard Bischoffsheim,39/4, 1000 Bruxelles until 18-07-2025 · deed of 07-10-2025
Buildings and parcels at the address
- Ground area
- 130 m²
- Buildings
- 68 m²
- Volume, LiDAR
- 568 m³
- Tallest building
- 11.0 m
Buildings to scale, each on its own parcel
Parcels
| Cadastral parcel | Area | Buildings | Height / floors |
|---|---|---|---|
| 21006A0407/00A002 | 130 m² | 1 · 68 m² | 10.9 m · 3 |