SMARTPARTNERS
ActiveSummary
SMARTPARTNERS has been active since 2018 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €120,554 and a net result of €57,898. The computed 12-month bankruptcy probability is 0.4% (very low).
Checked score
Score 2024
Axes · tick = 2023
Profitability100▲+10
Solvency100▲+22
Growth78
Track record100
Bankruptcy probability, 12 months
0.4%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €10,000 at 30 days acceptable
Liquidity ample (current ratio 4.64 against 1.34 in 2023; short-term debt: 15.4% and cash: 4.9% of total assets), and 15.4% of the assets are financed with debt.
Credit check for your own amount and term
Show the recommended maximum : and see how the verdict changes with amount, term and advance.
Signals
Four 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 dateAge against the risk zone
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 22-06-2026, 39 days ahead of the deadline.
NBB · 3 filingsDeviation from the deadline
2025
39 d early
2024
4 d late
2023
28 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 3 accounts on average 2 days before 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 (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 4 August (3 of the last 3 filed years within 43 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 2024, micro schema
Equity
€120,554▲ 92.4%
2023 · €62,656
Total assets
€142,464▲ 20.1%
2023 · €118,608
Net result
€57,898▲ 187%
2023 · €20,149
Working capital
€79,862▲ 315%
2023 · €19,230
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 62, Computer programming, consultancy and related 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
Line20232024
Operating result€26,293-€74,501▲ 183%
Net result€20,149within the sector's middle half-€57,898above the sector's middle half▲ 187%
Equity€62,656within the sector's middle half-€120,554within the sector's middle half▲ 92.4%
Total assets€118,608within the sector's middle half-€142,464within the sector's middle half▲ 20.1%
Debt€55,952-€21,910▼ 60.8%
Working capital€19,230within the sector's middle half-€79,862within the sector's middle half▲ 315%
Solvency52.8%within the sector's middle half-84.6%above the sector's middle half▲ 31.8pp
Current ratio1.34within the sector's middle half-4.64within the sector's middle half▲ 3.30
Return on assets (ROA)17.0%within the sector's middle half-40.6%above the sector's middle half▲ 23.7pp
above
within
below
the middle half (P25 to P75) of NACE 62, Computer programming, consultancy and related 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 rises in 2024; 2024 is 183% above 2023.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €142,464
Fixed assets
€40,692 ▼ 6.3%
Current assets
€101,772 ▲ 35.4%
Equity and liabilities €142,464
Equity
€120,554 ▲ 92.4%
Debt
€21,910 ▼ 60.8%
Debt's share of the balance-sheet total falls from 47.2% to 15.4%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€82,794▲
2023 · €33,791
Cash flow
€66,192▲
2023 · €27,647
Debt to equity
0.18▼
2023 · 0.89
ROE
48.0%▲
2023 · 32.2%
Interest coverage
1537.20▲
2023 · 281.59
Debt ≤ 1 year
€21,910▼
2023 · €55,952
Income taxes
€16,548▲
2023 · €6,024
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 26,975 companies that looked in July 2024 the way this one looks now, 1.6% went bankrupt within 24 months and 95% are still going.
- Micro
- 5 to 10 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
1.6%
went bankrupt
3.4%
stopped otherwise
95%
still going
A further 0.1% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.4% 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 497,340 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| 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% | 1.0% |
| 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% |
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 26,975 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
| Line | 2023 | 2024 | Change |
|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €7,499 | €8,293 | ▲ 10.6% |
| Other operating charges640/8 | €603 | €387 | ▼ 35.7% |
| Gross operating margin9900 | €34,394 | €83,181 | ▲ 142% |
| Operating profit (loss)9901 | €26,293 | €74,501 | ▲ 183% |
| Financial charges65/66B | €120 | €54 | ▼ 55.1% |
| Recurring financial charges65 | €120 | €54 | ▼ 55.1% |
| Profit (loss) for the period before taxes9903 | €26,173 | €74,447 | ▲ 184% |
| Income taxes67/77 | €6,024 | €16,548 | ▲ 175% |
| Profit (loss) for the period9904 | €20,149 | €57,898 | ▲ 187% |
| Profit (loss) for the period to be appropriated9905 | €20,149 | €57,898 | ▲ 187% |
| Line | 2023 | 2024 | Change |
|---|---|---|---|
| Assets | |||
| Total assets20/58 | €118,608 | €142,464 | ▲ 20.1% |
| Fixed assets21/28 | €43,425 | €40,692 | ▼ 6.3% |
| Tangible fixed assets22/27 | €43,425 | €40,692 | ▼ 6.3% |
| Furniture and vehicles24 | €43,425 | €40,692 | ▼ 6.3% |
| Current assets29/58 | €75,183 | €101,772 | ▲ 35.4% |
| Amounts receivable within one year40/41 | €64,188 | €94,782 | ▲ 47.7% |
| Trade receivables40 | €58,575 | €50,950 | ▼ 13.0% |
| Other amounts receivable41 | €5,613 | €43,832 | ▲ 681% |
| Cash at bank and in hand54/58 | €10,994 | €6,990 | ▼ 36.4% |
| Equity and liabilities | |||
| Total equity and liabilities10/49 | €118,608 | €142,464 | ▲ 20.1% |
| Equity10/15 | €62,656 | €120,554 | ▲ 92.4% |
| Contributions10/11 | €18,600 | €18,600 | = |
| Reserves13 | €1,860 | €1,860 | = |
| Non-distributable reserves130/1 | €1,860 | €1,860 | = |
| Reserves not available under the articles1311 | €1,860 | €1,860 | = |
| Profit (loss) carried forward14 | €42,196 | €100,094 | ▲ 137% |
| Amounts payable17/49 | €55,952 | €21,910 | ▼ 60.8% |
| Amounts payable within one year42/48 | €55,952 | €21,910 | ▼ 60.8% |
| Trade debts44 | €45,488 | €1,362 | ▼ 97.0% |
| Suppliers440/4 | €45,488 | €1,362 | ▼ 97.0% |
| Taxes, remuneration and social security45 | €9,612 | €20,548 | ▲ 114% |
| Taxes450/3 | €9,612 | €20,548 | ▲ 114% |
| Other amounts payable47/48 | €853 | - | - |
| Line | 2023 | 2024 | Change |
|---|---|---|---|
| Profit (loss) for the period9904 | €20,149 | €57,898 | ▲ 187% |
| + Depreciation and write-downs630 | €7,499 | €8,293 | ▲ 10.6% |
| Operating cash flow (approximation) | €27,647 | €66,192 | ▲ 139% |
| Investment in fixed assets (approximation) | - | -€5,560 | - |
| Change in cash | - | -€4,004 | - |
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
22-06
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
03-06
State Gazette act
Resignation: AKSU Yakup (manager)Appointment: AKSU Yakup (non-statutory director) · Legal-form conversion · Capital conversion16 facts ▸
State Gazette act
Resignation: AKSU Yakup (manager)
Appointment: AKSU Yakup (non-statutory director) · Legal-form conversion · Capital conversion16 facts ▸
- General meeting, 29-05-2026
- Legal-form conversion, Société à responsabilité limitée
- Capital conversion, compte de capitaux propres statutairement indisponible
- Capital conversion, compte de capitaux propres 'apports non appelés'
- Reserve release, suppression du compte de capitaux propres statutairement indisponible, fonds disponibles pour distribution
- Statutes amendment
- Capital
- Other statement, compte de capitaux propres statutairement indisponible
- Power of attorney, Georges-Henri RUELLE
- Director resignation, AKSU Yakup (manager)
- Director appointment, AKSU Yakup (non-statutory director)
- Director compensation, AKSU Yakup
- +4 further facts in this act
2025
04-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 4 days late
2024
31-12
Financial
Liquidity triplescurrent ratio 4.64
Current ratio from 1.34 to 4.64; short-term debt falls from €55,952 to €21,910.
31-12
Financial
Equity above €100,000Eq €120,554 ▲92.4%
2 profitable years in a row build equity to €120,554.
28-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 28 days late
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 2 acts read
About the unread acts
Of the 2 Belgian State Gazette acts we know for this company, 1 has been read. The other one has not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
1 director, last change in 2026
AKSU Yakup
CurrentNon-statutory director · since 03-06-2026
Derived from published Gazette acts. The CBE keeps the official list of function holders; we do not read it, so the two can differ.
See the function holders in the CBE →
Not every act has been read: a resignation may be missing here
1 of this company's 2 Belgian State Gazette acts has not been read yet. Appointments and resignations recorded in them are missing above: a director who resigned there may therefore still show here as sitting. The acts are in the Timeline.
Location & real-estate footprint
Registered office, Evere · 1 establishment unit since 2018
Ground area
197 m²
Building footprint
54 m²
Volume, LiDAR
424 m³
Parcel 21372D0317/00C006, Brussels · tallest building 9.1 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
SMARTPARTNERS
since 20182.274.825.786
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21372D0317/00C006 | Brussels | 197 m² | 1 · 54 m² | 9.1 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.
Mandate history
1 person since 2026, 1 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| AKSU Yakup |
|
Articles of association
Who signs
Each director alone
Annual meeting
Last Thursday of May at 18:00
Duration
Unlimited
Purpose
Le conseil et la consultance informatique, le commerce de matériel informatique et électronique de toute nature en ce compris toutes les activités annexes, telles que la…
Full purpose (18 activities)
- Le conseil et la consultance informatique, le commerce de matériel informatique et électronique de toute nature en ce compris toutes les activités annexes, telles que la conception, la réalisation et la commercialisation de logiciels, programmes et sites Web, la production, l’entretien et la maintenance de matériel électronique, hardware, software et de sites Web, cette énumération étant exemplative et non limitative.
- Toutes opérations immobilières dans le sens le plus large et notamment l’achat, la vente, la location, la sous-location, la transformation, la construction, la démolition, l’exploitation et la mise en valeur d’immeubles.
- L’entreprise générale du bâtiment, dans le sens le plus large, tant en ce qui concerne le gros œuvre que le parachèvement ; ainsi que l’entreprise de chauffagiste, électricité, rénovation intérieur et extérieur, carrelage, pose de châssis et plafonnage, pavage, asphaltage, terrassement, construction de routes et autoroutes, elle peut également fournir l’étude, la production, l’achat, la vente, l’importation, l’exportation, la distribution, l’installation et généralement le commerce de matériaux de construction et tout ce qui s’y rapporte directement ou indirectement.
- Marchand de biens.
- L’achat, la vente, l’import – export de tous objets et accessoires se rapportant à l’activité d’opticien optométriste et notamment, sans que la présente énonciation soit limitative, lunettes – de vision ou solaires, lentilles de contact, jumelles, loupes.
- L’achat, la vente, l’importation, le commerce de gros et de détails de tous produits se rapportant directement ou indirectement : -des machines électroniques, hifi, vidéo, vêtements, textiles, produits alimentaires, fleurs, plantes, articles cadeaux, articles de jouets dans le sens le plus large. -à l’industrie alimentaire, fruits, légumes, denrées coloniales, fleurs, tabacs, cigarettes, alcools. -aux produits combustibles tels que gaz, pétroles, charbon.
- Le nettoyage intérieur de bâtiments de tous types, y compris les bureaux, les usines, les ateliers, les locaux d’institution et autres locaux à usage commercial ou professionnels ainsi que les immeubles à appartements, le nettoyage de vitres.
- Tout ce qui ce rapporte aux opérations bancaires et aux assurances.
- Tout ce qui se rapporte directement ou indirectement à l'exploitation de restaurants, bars, tavernes, cafés, snacks, friture, dancings, débits de boisson en général, ainsi qu'à l'importation, l'achat, la vente et commerce en général de denrées alimentaires et de boissons alcoolisées ou non alcoolisées, accessoirement et éventuellement l'exploitation d'hôtels et tout ce qui touche à pareilles activités. La société a donc pour objet tout ce qui touche au secteur HORECA
- Aux bibelots, dinanderie, bijouterie de fantaisie, chaussures, cuir, skai, produits textiles confection, valises, sacs, lustrerie, matériel électrique, articles cadeaux, horlogerie, verrerie, faïence, porcelaine, appareils électroniques.
- L’exploitation de télécommunications et ce qui s’y rapporte.
- L’exploitation d’un salon de coiffure.
- L’exploitation d’une agence de pronostique des matchs, tiercé, loto, ect… ;
- Elle pourra également tenir une Boulangerie-pâtisserie.
- Tout ce qui se rapporte à l’activité de transports routiers.
- L’achat et la vente de toutes pièces informatiques et ordinateurs, dans le sens le plus large.
- Le commerce, en gros et en détail, de tout véhicule automoteur et de tous accessoires pour véhicules automoteurs, en ce compris et sans que cette énumération soit limitative: l'achat, la vente, l'importation, l'exportation, le courtage, la location sous toutes ses formes , ainsi que tous travaux d'entretien, de réparation et d'amélioration concernant les biens ci-dessus.
- Toutes activités d'entreposage, de transport, d'expédition, d'agence en douane et autres du même type, relatives à ces biens.
Other statement
Toute personne peut renoncer à la convocation et, en tout cas, sera considérée comme ayant été régulièrement convoquée si elle est présente ou représentée à l'a…
Admission à l'assemblée générale
Séances – procès-verbaux, Ceux qui ont participé à l'assemblée générale ou qui y étaient représentés peuvent consulter la liste des présences
Article 21. Prorogation
Article 28. Election de domicile
Article 29. Compétence judiciaire
Article 30. Droit commun
4 more provisions on this in the deed
Legal form clause
Smartpartners
Registered office clause
Région de Bruxelles-Capitale, sièges administratifs, agences, ateliers, dépôts et succursales en Belgique et à l'étranger par simple décision de l'organe d'admi…
Share issue rule
Libérées à leur émission, en cas d'actionnaire unique-administrateur, ce dernier détermine librement les versements ultérieurs sur les actions souscrites en esp…
Émission de nouvelles actions en numéraire, au moins quinze jours à dater de l'ouverture de la souscription
Droit de préférence, Pour les actions données en gage, le droit de souscription préférentielle revient au débiteur-gagiste
Share class
Les titulaires d'actions peuvent prendre connaissance de ce registre relatif à leurs titres, nominatives
Transfer restriction
Les cessions n'ont d'effet vis-à-vis de la société et des tiers qu'à dater de leur inscription dans le registre des actions, Des certificats constatant ces insc…
Tous les frais de procédure et d'expertise étant pour moitié à charge du cédant et pour moitié à charge du ou des acquéreurs, proportionnellement au nombre d'ac…
Board rule
Nommés avec ou sans limitation de durée, pouvant, s'ils sont nommés dans les statuts, avoir la qualité d'administrateur statutaire
Article 12. Pouvoir d’administration
L'assemblée générale décide si le mandat d'administrateur est ou non exercé gratuitement, Cette rémunération sera portée aux frais généraux, indépendamment des…
L'organe d'administration détermine s'ils agissent seul ou conjointement, L'organe d'administration fixe les attributions et rémunérations éventuelles pour les…
Voting rule
Profit allocation
Article 23. Répartition - réserves
Dissolution rule
Article 25. Dissolution
Liquidation rule
Article 26. Liquidateurs
Liquidation distribution
Article 27. Répartition de l’actif net
Structure & network
Connections & network
1 current directorThe network starts from this company’s directors. Other companies they run appear here as nodes.
This company
Company
Director
Shareholding
+N: links not shown yet
Click a node to look further, drag to arrange, scroll to zoom.
Capital and shareholders
Capital over the years
- 03-06-2026 Converted to unavailable equity · 20,460 EUR
- 03-06-2026 Converted to uncalled contributions
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Of 30,008 companies in sector 62200 we hold annual accounts for 18,400. 15,486 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
Founded04-04-2018
Fiscal year end31-12
Activities, NACEBEL 2025
62200Computer consultancy and computer facilities management
62900Other information technology and computer services
62100Computer programming
E-invoicing
Reachable via Peppol
Peppol ID
0208:0693925033
Also
9925:BE0693925033
Registered
23-12-2025
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.