SMAC is a shop in Comblain-au-Pont. Private Limited, started on 16 February 2017, 2 establishments.

What is the address of SMAC?

The registered office of SMAC is located at Rue d'Esneux 61, 4171 Comblain-au-Pont.

Is SMAC still active?

Yes. According to the CBE (29 October 2026) SMAC is active, legal situation “Normale toestand”, started on 16 February 2017.

Is SMAC registered on Peppol?

Yes, SMAC is registered on the Peppol network with ID 0208:0671570887.

What is the enterprise number of SMAC?

The enterprise number of SMAC is BE0671570887.

When was SMAC founded?

SMAC was founded on 16 February 2017.

Who are the directors of SMAC?

According to the 2026 annual accounts, the directors of SMAC are: Martine MARECHAL, Caroline FRANÇOIS, Sylvie FRANÇOIS.

Is SMAC a reliable company?

Databakkes does not pass judgement; this is what the sources say: Active according to the CBE since 16 February 2017; 5 annual accounts filed, latest fiscal year 2026; 3 directors known from the annual account; 2 establishments in the CBE.

How much profit did SMAC make in 2026?

SMAC posted a profit after taxes of € 148,881 in financial year 2026.

What is the revenue of SMAC?

As a small company, SMAC is not required to publish revenue in its annual accounts. In financial year 2026, its added value was € 334,316.

How much does an employee at SMAC earn?

The average wage cost per full-time employee at SMAC was € 32,800 in 2026: staff costs of € 98,507 for 3 FTE, according to the annual account at the National Bank. That is the employer's cost, not net pay.

How many employees does SMAC have?

According to the 2026 annual accounts, SMAC has 3 full-time equivalents (FTE).

SMAC (Private Limited) - Comblain-au-Pont - BE0671570887

Dossier SMAC, printed on 29 October 2026 from databakkes.be/en/0671570887/smac. Sources: CBE, National Bank of Belgium, Belgian Official Gazette.

Financials

Financial year 2026

SMAC from Comblain-au-Pont, company number BE0671570887, closed financial year 2026 with a result of € 148,881 after tax. For that financial year SMAC recorded a gross margin of € 334,316 and equity of € 1.1 million. Compared with financial year 2025, the result moved from € 64,854 to € 148,881. Profitable, and profit is growing. The buffer is growing. A strong own buffer against the debts. The most recent annual accounts were filed with the National Bank of Belgium on July 17, 2026.

What it is worth Growing

€ 1.1 million

▲ 17% vs 2025

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

Profit Growing

€ 148,881

▲ 130% vs 2025

Profit after tax over the fiscal year.

Cash in the bank

€ 699,667

▲ 16% vs 2025

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

Where the profit goes Growing

Stays in the company

No dividend for 2026. Retained profit grew to € 850,361.

People and assets in 2026

Full-time equivalents

Average over the fiscal year, from the social balance sheet.

Wage cost

€ 98,507

▼ 14% vs 2025

€ 32,800 per full-time equivalent. Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.

Vehicles and equipment

€ 47,542

▲ 113% vs 2025

Book value of vehicles, furniture and equipment.

Debts at end 2026

Bank debt ≈ 1 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.

€ 20,596

▼ 46% vs 2025

€ 16,820 is repaid this year. At this pace the long-term loan is gone in ≈ 1 years.

Owed to suppliers

€ 55,854

▲ 80% vs 2025

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

Taxes and wages

€ 40,642

▼ 8% vs 2025

Taxes, VAT and social contributions still to pay.

Key figures per fiscal year Download key figures (CSV)
	2023	2024	2025	2026	Change 2025 → 2026
Gross margin	€ 91,648 Gross margin 2023: € 91,648 First fiscal year in the series	€ 352,041 Gross margin 2024: € 352,041 ▲ 284% vs 2023 (€ 91,648) Favourable step	€ 243,506 Gross margin 2025: € 243,506 ▼ 31% vs 2024 (€ 352,041) Unfavourable step	€ 334,316 Gross margin 2026: € 334,316 ▲ 37% vs 2025 (€ 243,506) Favourable step	▲ 37%
Profit after taxes	€ 11,649 Profit after taxes 2023: € 11,649 First fiscal year in the series	€ 76,509 Profit after taxes 2024: € 76,509 ▲ € 64,861 vs 2023 (€ 11,649) Favourable step	€ 64,854 Profit after taxes 2025: € 64,854 ▼ 15% vs 2024 (€ 76,509) Unfavourable step	€ 148,881 Profit after taxes 2026: € 148,881 ▲ 130% vs 2025 (€ 64,854) Favourable step	▲ 130%
Equity	€ 177,897 Equity 2023: € 177,897 First fiscal year in the series	€ 836,627 Equity 2024: € 836,627 ▲ € 658,730 vs 2023 (€ 177,897) Favourable step	€ 901,481 Equity 2025: € 901,481 ▲ 8% vs 2024 (€ 836,627) Favourable step	€ 1,050,361 Equity 2026: € 1,050,361 ▲ 17% vs 2025 (€ 901,481) Favourable step	▲ 17%
Total debts	€ 316,073 Total debts 2023: € 316,073 First fiscal year in the series	€ 637,527 Total debts 2024: € 637,527 ▲ 102% vs 2023 (€ 316,073) Unfavourable step	€ 385,752 Total debts 2025: € 385,752 ▼ 39% vs 2024 (€ 637,527) Favourable step	€ 397,159 Total debts 2026: € 397,159 ▲ 3% vs 2025 (€ 385,752) Unfavourable step	▲ 3%
Cash	€ 170,501 Cash 2023: € 170,501 First fiscal year in the series	€ 815,838 Cash 2024: € 815,838 ▲ € 645,337 vs 2023 (€ 170,501) Favourable step	€ 602,384 Cash 2025: € 602,384 ▼ 26% vs 2024 (€ 815,838) Unfavourable step	€ 699,667 Cash 2026: € 699,667 ▲ 16% vs 2025 (€ 602,384) Favourable step	▲ 16%
Retained profit	€ 102,897 Retained profit 2023: € 102,897 First fiscal year in the series	€ 636,627 Retained profit 2024: € 636,627 ▲ € 533,730 vs 2023 (€ 102,897) Favourable step	€ 701,481 Retained profit 2025: € 701,481 ▲ 10% vs 2024 (€ 636,627) Favourable step	€ 850,361 Retained profit 2026: € 850,361 ▲ 21% vs 2025 (€ 701,481) Favourable step	▲ 21%
Bank debt	€ 22,335 Bank debt 2023: € 22,335 First fiscal year in the series	€ 53,870 Bank debt 2024: € 53,870 ▲ 141% vs 2023 (€ 22,335) Unfavourable step	€ 38,063 Bank debt 2025: € 38,063 ▼ 29% vs 2024 (€ 53,870) Favourable step	€ 20,596 Bank debt 2026: € 20,596 ▼ 46% vs 2025 (€ 38,063) Favourable step	▼ 46%
Balance sheet total	€ 493,970 Balance sheet total 2023: € 493,970 First fiscal year in the series	€ 1,474,154 Balance sheet total 2024: € 1,474,154 ▲ 198% vs 2023 (€ 493,970) Unchanged	€ 1,287,233 Balance sheet total 2025: € 1,287,233 ▼ 13% vs 2024 (€ 1,474,154) Unchanged	€ 1,447,520 Balance sheet total 2026: € 1,447,520 ▲ 12% vs 2025 (€ 1,287,233) Unchanged	▲ 12%
Employees (FTE)	-	-	-	3 Employees (FTE) 2026: 3 First fiscal year in the series

Key figures of SMAC, 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 August 2027.

What happened to SMAC?

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

Jul 17, 2026 New annual accounts for financial year 2026: profit of € 148,881 (▲ 130% vs 2025). Source: NBB ↗
Jan 1, 2024 New establishment in Sprimont. KBO
Feb 16, 2017 New establishment in Nandrin. KBO
Feb 16, 2017 Start of the company according to the CBE. KBO

In short

From € 11,649 profit in 2023 to € 148,881 profit in 2026.

Paid € 135,048 in corporate taxes since 2023.

Best year ever: 2026, with € 148,881 profit.

On average € 111,400 of value added per employee in 2026.

Original PDFs at the National Bank ↗

Management

Martine MARECHAL

Caroline FRANÇOIS

Sylvie FRANÇOIS

SMAC

Behind SMAC are Martine MARECHAL, Caroline FRANÇOIS and Sylvie FRANÇOIS. The shares are held by Martine MARECHAL, Caroline FRANÇOIS and Sylvie FRANÇOIS.

Directors

According to the 2026 annual accounts

Martine MARECHAL

Director

Is a shareholder

Caroline FRANÇOIS

Director

Is a shareholder

Sylvie FRANÇOIS

Director

Is a shareholder

Shareholders

Martine MARECHAL · director

Caroline FRANÇOIS · director

Sylvie FRANÇOIS · director

Participations

No participations in other companies reported.

Establishments

Establishment units

Physical locations of this company

Registered office

Rue d'Esneux 61

4171 Comblain-au-Pont

2.262.058.113

Route du Condroz 314 box 1

4550 Nandrin

Active since 16 February 2017

2.362.050.067

Rue d'Aywaille(GOM) 42 box 8

4140 Sprimont

Active since 1 January 2024

Who else lives here?

A building full of entrepreneurs or one very busy letterbox? Another 1 companies are registered at this address.

All companies at this address →

ELECTRO PG

€ 56,552 gross margin · 2025

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

Details

Company number

0671.570.887

VAT number

BE 0671.570.887

Registered office

Rue d'Esneux 61, 4171 Comblain-au-Pont

Names & denominations

SMAC

Enterprise type

Rechtspersoon

Legal form

Private limited company

Legal situation

Normale toestand

Start date

16 February 2017

Peppol

Active · Active since 27 Sept 2025

Activities · NACE

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View on CBE Public ↗ Annual accounts (NBB) ↗

SMAC

Financials

What happened to SMAC?

Management

Directors

Shareholders

Participations

Establishments

Establishment units

Who else lives here?

Details

Frequently asked questions