What is the address of SMMAC?

The registered office of SMMAC is located at Meerspoort 23, 9700 Oudenaarde.

Is SMMAC still active?

Yes. According to the CBE (31 October 2026) SMMAC is active, legal situation “Normale toestand”, started on 5 February 2014.

Is SMMAC registered on Peppol?

Yes, SMMAC is registered on the Peppol network with ID 0208:0545786534.

What is the enterprise number of SMMAC?

The enterprise number of SMMAC is BE0545786534.

When was SMMAC founded?

SMMAC was founded on 5 February 2014.

Who are the directors of SMMAC?

According to the 2026 annual accounts, the directors of SMMAC are: Micheline Devos, Steven Vandenabeele.

Is SMMAC a reliable company?

Databakkes does not pass judgement; this is what the sources say: Active according to the CBE since 5 February 2014; 5 annual accounts filed, latest fiscal year 2026; 2 directors known from the annual account.

How much profit did SMMAC make in 2026?

SMMAC posted a profit after taxes of € 78,908 in financial year 2026.

What is the revenue of SMMAC?

As a small company, SMMAC is not required to publish revenue in its annual accounts. In financial year 2026, its added value was € 176,165.

SMMAC (Private Limited) - Oudenaarde - BE0545786534

Q: What does SMMAC do?

SMMAC is registered with the CBE as active in: Activiteiten van adviesbureaus op het gebied van bedrijfsvoering en overig managementadvies. Private Limited, started on 5 February 2014, 1 establishment.

Dossier SMMAC, printed on 31 October 2026 from databakkes.be/en/0545786534/smmac. Sources: CBE, National Bank of Belgium, Belgian Official Gazette.

Warning lights

Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.

Tight liquidity NBB

Cash and receivables cover 21 % of short-term debt in 2026; threshold 65 %.

Financials

Financial year 2026

SMMAC from Oudenaarde, company number BE0545786534, closed financial year 2026 with a result of € 78,908 after tax. For that financial year SMMAC recorded a gross margin of € 176,165 and equity of € 117,368. Compared with financial year 2025, the result moved from € 57,279 to € 78,908. Profitable, and profit is growing. The buffer shrank hard: equity is 50 % below last year. Debts are under control. The most recent annual accounts were filed with the National Bank of Belgium on September 8, 2026.

What it is worth Shrank hard

€ 117,368

▼ 50% vs 2025

Assets minus debts, by the books. What is left if everything were sold and paid today.

Profit Growing

€ 78,908

▲ 38% vs 2025

Profit after tax over the fiscal year.

Cash in the bank

€ 14,141

▲ 268% vs 2025

Cash and bank balances on the last day of the fiscal year.

Where the profit goes Pays out

€ 197,271 paid out

More than the year’s profit went to the shareholders; reserves fell.

People and assets in 2026

Vehicles and equipment

€ 48,182

▼ 27% vs 2025

Book value of vehicles, furniture and equipment.

Debts at end 2026

Bank debt ≈ 11 years to go The accounts give the long-term loan and the part due within the year. The remainder divided by that part is the number of years at an equal pace; a new loan or early repayment changes it.

€ 431,278

▼ 8% vs 2025

€ 38,560 is repaid this year. At this pace the long-term loan is gone in ≈ 11 years.

Owed to suppliers

€ 1,561

▼ 72% vs 2025

Supplier invoices still open on the last day of the fiscal year.

Taxes

€ 20,870

▲ 20% vs 2025

Corporate tax and VAT still to pay. No wage debt: nothing outstanding to staff or social security.

Key figures per fiscal year Download key figures (CSV)
	2023	2024	2025	2026	Change 2025 → 2026
Gross margin	€ 105,244 Gross margin 2023: € 105,244 First fiscal year in the series	€ 148,799 Gross margin 2024: € 148,799 ▲ 41% vs 2023 (€ 105,244) Favourable step	€ 149,700 Gross margin 2025: € 149,700 ▲ 1% vs 2024 (€ 148,799) Favourable step	€ 176,165 Gross margin 2026: € 176,165 ▲ 18% vs 2025 (€ 149,700) Favourable step	▲ 18%
Profit after taxes	€ 61,888 Profit after taxes 2023: € 61,888 First fiscal year in the series	€ 35,258 Profit after taxes 2024: € 35,258 ▼ 43% vs 2023 (€ 61,888) Unfavourable step	€ 57,279 Profit after taxes 2025: € 57,279 ▲ 62% vs 2024 (€ 35,258) Favourable step	€ 78,908 Profit after taxes 2026: € 78,908 ▲ 38% vs 2025 (€ 57,279) Favourable step	▲ 38%
Equity	€ 240,340 Equity 2023: € 240,340 First fiscal year in the series	€ 213,709 Equity 2024: € 213,709 ▼ 11% vs 2023 (€ 240,340) Unfavourable step	€ 235,731 Equity 2025: € 235,731 ▲ 10% vs 2024 (€ 213,709) Favourable step	€ 117,368 Equity 2026: € 117,368 ▼ 50% vs 2025 (€ 235,731) Unfavourable step	▼ 50%
Total debts	€ 23,961 Total debts 2023: € 23,961 First fiscal year in the series	€ 552,429 Total debts 2024: € 552,429 ▲ € 528,468 vs 2023 (€ 23,961) Unfavourable step	€ 526,973 Total debts 2025: € 526,973 ▼ 5% vs 2024 (€ 552,429) Favourable step	€ 574,189 Total debts 2026: € 574,189 ▲ 9% vs 2025 (€ 526,973) Unfavourable step	▲ 9%
Cash	€ 5,455 Cash 2023: € 5,455 First fiscal year in the series	€ 10,881 Cash 2024: € 10,881 ▲ 99% vs 2023 (€ 5,455) Favourable step	€ 3,844 Cash 2025: € 3,844 ▼ 65% vs 2024 (€ 10,881) Unfavourable step	€ 14,141 Cash 2026: € 14,141 ▲ 268% vs 2025 (€ 3,844) Favourable step	▲ 268%
Land & buildings	-	€ 515,788 Land & buildings 2024: € 515,788 First fiscal year in the series	€ 506,741 Land & buildings 2025: € 506,741 ▼ 2% vs 2024 (€ 515,788) Unchanged	€ 494,914 Land & buildings 2026: € 494,914 ▼ 2% vs 2025 (€ 506,741) Unchanged	▼ 2%
Retained profit	€ 221,740 Retained profit 2023: € 221,740 First fiscal year in the series	€ 195,109 Retained profit 2024: € 195,109 ▼ 12% vs 2023 (€ 221,740) Unfavourable step	€ 217,131 Retained profit 2025: € 217,131 ▲ 11% vs 2024 (€ 195,109) Favourable step	€ 98,768 Retained profit 2026: € 98,768 ▼ 55% vs 2025 (€ 217,131) Unfavourable step	▼ 55%
Dividend	€ 0 Dividend 2023: € 0 First fiscal year in the series	€ 61,888 Dividend 2024: € 61,888 Unchanged (€ 0) Unchanged	€ 35,258 Dividend 2025: € 35,258 ▼ 43% vs 2024 (€ 61,888) Unchanged	€ 197,271 Dividend 2026: € 197,271 ▲ € 162,013 vs 2025 (€ 35,258) Unchanged	▲ € 162,013
Bank debt	€ 96 Bank debt 2023: € 96 First fiscal year in the series	€ 510,612 Bank debt 2024: € 510,612 ▲ € 510,516 vs 2023 (€ 96) Unfavourable step	€ 468,368 Bank debt 2025: € 468,368 ▼ 8% vs 2024 (€ 510,612) Favourable step	€ 431,278 Bank debt 2026: € 431,278 ▼ 8% vs 2025 (€ 468,368) Favourable step	▼ 8%
Balance sheet total	€ 264,301 Balance sheet total 2023: € 264,301 First fiscal year in the series	€ 766,139 Balance sheet total 2024: € 766,139 ▲ 190% vs 2023 (€ 264,301) Unchanged	€ 762,704 Balance sheet total 2025: € 762,704 Unchanged (€ 766,139) Unchanged	€ 691,556 Balance sheet total 2026: € 691,556 ▼ 9% vs 2025 (€ 762,704) Unchanged	▼ 9%

Key figures of SMMAC, fiscal years 2023 to 2026, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2027) expected before 31 October 2027.

What happened to SMMAC?

What happened at SMMAC in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:

Sep 8, 2026 New annual accounts for financial year 2026: profit of € 78,908 (▲ 38% vs 2025). Source: NBB ↗
2016 Steven Vandenabeele became a director. NBB
Feb 5, 2014 New establishment in Oudenaarde. KBO
2014 Micheline Devos became a director. NBB
Feb 5, 2014 Start of the company according to the CBE. KBO

In short

From € 61,888 profit in 2023 to € 78,908 profit in 2026.

Paid € 83,348 in corporate taxes since 2023.

Best year ever: 2026, with € 78,908 profit.

Paid out € 294,417 in dividends to the owners in total.

Original PDFs at the National Bank ↗

Management

Micheline Devos Steven Vandenabeele

SMMAC

Behind SMMAC are Micheline Devos and Steven Vandenabeele.

Directors

According to the 2026 annual accounts

Micheline Devos

Director

since 2014

Steven Vandenabeele

Director

since 2016

Establishments

Establishment units

Physical locations of this company

Registered office

Meerspoort 23

9700 Oudenaarde

What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.

Details

Company number

0545.786.534

VAT number

BE 0545.786.534

Registered office

Meerspoort 23, 9700 Oudenaarde

Names & denominations

SMMAC

Enterprise type

Rechtspersoon

Legal form

Private limited company

Legal situation

Normale toestand

Start date

5 February 2014

Peppol

Active · Active since 1 Oct 2026

Activities · NACE

Activiteiten van adviesbureaus op het gebied van bedrijfsvoering en overig managementadvies

Overige adviesbureaus op het gebied van bedrijfsbeheer; adviesbureaus op het gebied van bedrijfsvoering

View on CBE Public ↗ Annual accounts (NBB) ↗

SMMAC

Warning lights

Financials

What happened to SMMAC?

Management

Directors

Establishments

Establishment units

Details

Frequently asked questions