ACTIVE

B - SMART

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Financial year 2025 · closed on 31/12/2025

Net result

54,6 k €

+412.3% YoY

Gross margin

90,4 k €

+387.1% YoY

Equity

306,9 k €

+4.0% YoY

What does B - SMART do?

B - SMART is a Private limited company incorporated in 2001. Its main activity is: Computer consultancy activities. Its registered office is in Lint.

Legal situation

● Normal situation

BCE/KBO no. / VAT

BE 0475.086.501

Incorporation

27/06/2001

Legal form

Private limited company

Registered office

Bethaniëlaan 27
2547 Lint · FlandreSee on map

Contributed capital

6 200,00 €

Latest accounts

31/12/2025

Activities (NACE)

62020Computer consultancy activities· main 62200Computer programming, consultancy and related activities 72100Research and experimental development on natural sciences and engineering

Signals

ProfitableSolid equityLow riskGood liquidityPositive cashflowPositive EBITDA

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✦ Verdict · Analyst summary

Financials

Trend over 20 financial years

	2025		2024		2023		2022		2021		2020		2019		2018		2017		2016		2015		2014		2013		2012		2011		2010		2009		2008		2007		2006
Income statement
Gross margin	90,4 k €	+387%	18,6 k €	-50.7%	37,6 k €	-53.6%	81,1 k €	+9.7%	73,9 k €	+7.0%	69,1 k €	-23.6%	90,5 k €	-4.5%	94,7 k €	-9.2%	104,3 k €	+13.1%	92,2 k €	-33.9%	139,5 k €	+7.7%	129,6 k €	+6.4%	121,8 k €	+243%	35,5 k €	-44.8%	64,2 k €	+561%	9,7 k €	-36.6%	15,3 k €	-88.5%	133 k €	-25.7%	179 k €	-5.7%	189,9 k €
EBITDA	88,7 k €	+445%	16,3 k €	-53.7%	35,2 k €	-54.0%	76,5 k €	+4.3%	73,3 k €	+9.5%	67 k €	-24.0%	88,1 k €	-1.9%	89,8 k €	-11.0%	100,9 k €	+12.2%	89,9 k €	-34.4%	137,1 k €	+7.9%	127,1 k €	+7.1%	118,6 k €	+251%	33,8 k €	-46.2%	62,9 k €	+2540%	-2,6 k €	-119%	13,8 k €	-89.5%	131,2 k €	-25.6%	176,2 k €	-6.6%	188,7 k €
Operating result	76,8 k €	+587%	-15,8 k €	-272%	9,1 k €	-83.1%	54,2 k €	+12.8%	48,1 k €	+25.7%	38,2 k €	-37.5%	61,2 k €	-9.7%	67,7 k €	-14.7%	79,4 k €	+28.2%	61,9 k €	-43.0%	108,7 k €	+12.6%	96,6 k €	+9.5%	88,1 k €	+2475%	3,4 k €	-92.7%	46,9 k €	+433%	-14,1 k €	-1216%	-1,1 k €	-101%	115,3 k €	-27.8%	159,6 k €	-7.1%	171,8 k €
Net result	54,6 k €	+412%	-17,5 k €	-401%	5,8 k €	-84.6%	37,7 k €	+21.4%	31 k €	+22.3%	25,4 k €	-42.5%	44,1 k €	-6.4%	47,2 k €	-5.7%	50 k €	+33.6%	37,4 k €	-42.6%	65,2 k €	+15.3%	56,6 k €	+3.9%	54,4 k €	+540%	8,5 k €	-78.7%	40 k €	+272%	-23,2 k €	-816%	3,2 k €	-96.6%	94,8 k €	-16.0%	112,9 k €	-3.1%	116,4 k €
Balance sheet
Equity	306,9 k €	+4.0%	295,2 k €	-26.9%	403,9 k €	+1.5%	398,1 k €	-3.0%	410,5 k €	-30.8%	593,2 k €	+4.5%	567,9 k €	+8.4%	523,7 k €	+7.6%	486,6 k €	+11.5%	436,5 k €	+9.4%	399,1 k €	+16.6%	342,3 k €	+19.8%	285,7 k €	+23.5%	231,3 k €	+3.8%	222,8 k €	+21.9%	182,8 k €	-11.3%	206 k €	-54.5%	452,8 k €	+26.5%	358 k €	+46.0%	245,2 k €
Total assets	375,6 k €	+8.2%	347,1 k €	-15.3%	409,7 k €	-11.0%	460,1 k €	-9.2%	506,5 k €	-19.7%	630,9 k €	+7.3%	588 k €	+8.2%	543,2 k €	+6.6%	509,4 k €	+12.2%	453,8 k €	+7.0%	424,1 k €	-11.8%	480,6 k €	-11.2%	541,2 k €	-1.3%	548,3 k €	+28.7%	426,1 k €	+2.2%	416,8 k €	-11.9%	473,1 k €	-0.9%	477,5 k €	+21.6%	392,7 k €	+47.1%	266,9 k €
Cash	13,2 k €	+590%	1,9 k €	-64.3%	5,4 k €	-68.8%	17,2 k €	-10.6%	19,3 k €	+155%	7,6 k €	-96.6%	224,9 k €	+12.5%	199,8 k €	+24.7%	160,3 k €	+57.7%	101,6 k €	+86.3%	54,6 k €	+1589%	3,2 k €	-94.6%	59,7 k €	+2146%	2,7 k €	-87.4%	21,2 k €	-84.7%	138 k €	-54.5%	303,1 k €	+21.1%	250,3 k €	+515%	40,7 k €	-57.1%	95 k €
Debts	68,7 k €	+32.2%	51,9 k €	+802%	5,8 k €	-90.7%	61,9 k €	-35.5%	96 k €	+155%	37,7 k €	+86.8%	20,2 k €	+3.4%	19,5 k €	-14.5%	22,8 k €	+32.0%	17,3 k €	-30.8%	25 k €	-81.9%	138,3 k €	-45.9%	255,5 k €	-19.1%	315,6 k €	+55.2%	203,3 k €	-13.1%	234,1 k €	-12.4%	267,1 k €	+979%	24,7 k €	-28.8%	34,7 k €	+59.4%	21,8 k €

Estimate

Indicative valuation

As an indication, this company is worth

between 500 k€ and 1 M€

See the valuation

Governance

Board of directors

Seen on filing of 31/12/2025 · 1 active · 3 ended

Active mandates

Marc Hansenne

Director

Active

Ended mandates

Tessa De Bruyne

Manager · since 03 juin 2006

Ended

MARC HANSENNE

Manager

Ended

TESSA DE BRUYNE

Manager

Ended

Annual accounts

Full financial information

	2025	2024	2023	2022	2021	2020
Type of account	Micro model	Micro model	Micro model	Micro model	Micro model	Micro model
Start of the financial year	01/01/2025	01/01/2024	01/01/2023	01/01/2022	01/01/2021	01/01/2020
Closing of the financial year	31/12/2025	31/12/2024	31/12/2023	31/12/2022	31/12/2021	31/12/2020
Length of the financial year	12 months	12 months	12 months	12 months	12 months	12 months
Filing date	15/06/2026	27/06/2025	11/06/2024	27/06/2023	09/06/2022	29/07/2021
General meeting	06/06/2026	07/06/2025	01/06/2024	03/06/2023	04/06/2022	05/06/2021
Currency of the financial year	EUR	EUR	EUR	EUR	EUR	EUR
NBB quality label	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls

Ratios

Financial ratios

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Filings

Annual accounts filings

24 filings with the NBB

Model	Closing	General meeting	Filed	Language	Document
Micro model	31/12/2025	06/06/2026	15/06/2026	Dutch	PDF
Micro model	31/12/2024	07/06/2025	27/06/2025	Dutch	PDF
Micro model	31/12/2023	01/06/2024	11/06/2024	Dutch	PDF
Micro model	31/12/2022	03/06/2023	27/06/2023	Dutch	PDF
Micro model	31/12/2021	04/06/2022	09/06/2022	Dutch	PDF
Micro model	31/12/2020	05/06/2021	29/07/2021	Dutch	PDF
Micro model	31/12/2019	06/06/2020	14/06/2020	Dutch	PDF
Micro model	31/12/2018	01/06/2019	14/06/2019	Dutch	PDF
Abridged model	31/12/2017	30/06/2018	30/07/2018	Dutch	PDF
Abridged model	31/12/2016	30/06/2017	28/07/2017	Dutch	PDF
Abridged model	31/12/2015	04/06/2016	04/07/2016	Dutch	PDF
Abridged model	31/12/2014	31/07/2015	10/08/2015	Dutch	PDF
Abridged model	31/12/2013	09/08/2014	13/08/2014	Dutch	PDF
Abridged model	31/12/2012	29/06/2013	26/07/2013	Dutch	PDF
Abridged model	31/12/2011	12/10/2012	15/10/2012	Dutch	PDF
Abridged model	31/12/2010	30/07/2011	03/08/2011	Dutch	PDF
Abridged model	31/12/2009	30/07/2010	30/07/2010	Dutch	PDF
Abridged model	31/12/2008	30/06/2009	30/07/2009	Dutch	PDF
Abridged model	31/12/2007	28/06/2008	20/07/2008	Dutch	PDF
Abridged model	31/12/2006	25/06/2007	25/07/2007	Dutch	PDF
Abridged model	31/12/2005	03/06/2006	29/06/2006	Dutch	PDF
Abridged model	31/12/2004	25/06/2005	19/07/2005	Dutch	PDF
Abridged model	31/12/2003	22/06/2004	20/07/2004	Dutch	PDF
Abridged model	31/12/2002	14/06/2003	10/07/2003	Dutch	PDF

Estimate

Indicative valuation

Order of magnitude

As an indication, this company is worth

between 500 k€ and 1 M€

The detail comes with the Business plan: low and high bounds, the valuation bridge for each financial year, transaction multiples by sector and size, group valuation and exports.

Discover the Business plan

Disclaimer

Indicative estimate based on public sector multiples and the filed annual accounts. It is neither a certified valuation nor financial or investment advice.

Governance

Board of directors

Seen on filing of 31/12/2025 · 1 active · 3 ended

Active mandates

Marc Hansenne

Director

Active

Ended mandates

Tessa De Bruyne

Manager · since 03 juin 2006

Ended

MARC HANSENNE

Manager

Ended

TESSA DE BRUYNE

Manager

Ended

Shareholders

Ownership and network

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Try for 7 days

Belgian Official Gazette

Belgian Official Gazette publications

Mandates02/10/2023
STATUTEN (VERTALING, COÖRDINATIE, OVERIGE WIJZIGINGEN, ) - WIJZIGING RECHTSVORM - DIVERSEN - ONTSLAGEN - BENOEMINGEN
PDF
Registered office24/11/2017
MAATSCHAPPELIJKE ZETEL
PDF
Mandates07/02/2017
ONTSLAGEN - BENOEMINGEN
PDF
Mandates13/10/2006
ONTSLAGEN - BENOEMINGEN
PDF

Source: Belgian Official Gazette

Competition

Similar companies

A company's peers, by sector and size, are included in the Business plan.

See the Business plan

2025
Annual accounts 202554,6 k €↑
2024
Annual accounts 2024-17,5 k €↓
2023
Annual accounts 20235,8 k €↓
2022
Annual accounts 202237,7 k €↑
2021
Annual accounts 202131 k €↑
2020
Annual accounts 202025,4 k €↓
2019
Annual accounts 201944,1 k €↓
2018
Annual accounts 201847,2 k €↓
2017
Annual accounts 201750 k €↑
2016
Annual accounts 201637,4 k €↓
2015
Annual accounts 201565,2 k €↑
2014
Annual accounts 201456,6 k €↑
2013
Annual accounts 201354,4 k €↑
2012
Annual accounts 20128,5 k €↓
2011
Annual accounts 201140 k €↑
2010
Annual accounts 2010-23,2 k €↓
2009
Annual accounts 20093,2 k €↓
2008
Annual accounts 200894,8 k €↓
2007
Annual accounts 2007112,9 k €↓
2006
Annual accounts 2006116,4 k €
27/06/2001
IncorporationPrivate limited company

10/15	1 240 000	1 180 000	1 050 000
70	8 630 000	8 120 000	7 940 000
9904	412 000	388 000	301 000
17/49	2 970 000	3 140 000	3 380 000
9087	24,3	23,1	21,8

B - SMART

Overview

What does B - SMART do?

Trend over 20 financial years

Indicative valuation

Board of directors

Financials

Full financial information

Financial ratios

Annual accounts filings

Valuation

Indicative valuation

Directors & structure

Board of directors

Ownership and network

Publications

Belgian Official Gazette publications

Similar companies

Similar companies

Timeline