Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
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Negative equity NBB
More debt than assets in 4 of the last 4 fiscal years.
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Tight liquidity NBB
Cash and receivables cover 35 % of short-term debt in 2025; threshold 65 %.
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Figures corrected NBB
Corrected annual account filed for 2022, 2024.
Financials
Financial year 2025
DUBUISSON-BAUGNIET SMART from Orp-Jauche, company number BE0681406093, closed financial year 2025 with a result of € 26,909 after tax. For that financial year DUBUISSON-BAUGNIET SMART recorded a gross margin of € 179,311 and equity of € -32,312. Compared with financial year 2024, the result moved from € 13,007 to € 26,909. Profitable, and profit is growing. More debts than assets. High debts against a small own buffer. The most recent annual accounts were filed with the National Bank of Belgium on September 30, 2026.
€ -32,312
▲ € 26,909 vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 26,909
▲ 107% vs 2024
Profit after tax over the fiscal year.
€ 4,208
▼ 87% vs 2024
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2025. Retained profit grew to € -45,912.
People and assets in 2025
€ 125,556
Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.
€ 20,689
▼ 26% vs 2024
Book value of vehicles, furniture and equipment.
Debts at end 2025
€ 19,949
▼ 36% vs 2024
€ 10,317 is repaid this year. At this pace the long-term loan is gone in ≈ 2 years.
€ 42,020
▼ 43% vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 23,299
▼ 15% vs 2024
Taxes, VAT and social contributions still to pay.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 154,218 | € 144,690 | € 165,897 | € 179,311 | ▲ 8% |
| Profit after taxes | € -81,206 | € -42,611 | € 13,007 | € 26,909 | ▲ 107% |
| Equity | € -29,617 | € -72,228 | € -59,221 | € -32,312 | ▲ € 26,909 |
| Total debts | € 170,134 | € 213,456 | € 227,573 | € 146,333 | ▼ 36% |
| Cash | € 4,882 | € 5,730 | € 31,712 | € 4,208 | ▼ 87% |
| Land & buildings | € 4,069 | € 2,977 | € 1,885 | € 793 | ▼ 58% |
| Retained profit | € -42,017 | € -85,828 | € -72,821 | € -45,912 | ▲ € 26,909 |
| Bank debt | € 2,369 | € 27,328 | € 31,151 | € 19,949 | ▼ 36% |
| Balance sheet total | € 140,516 | € 141,227 | € 168,352 | € 114,021 | ▼ 32% |
Key figures of DUBUISSON-BAUGNIET SMART, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 31 July 2027.
What happened to DUBUISSON-BAUGNIET SMART?
What happened at DUBUISSON-BAUGNIET SMART in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- Samuel BAUGNIET stepped down as director. NBB
- New annual accounts for financial year 2025: profit of € 26,909 (▲ 107% vs 2024). filed late Source: NBB ↗
- New establishment in Wavre. KBO
- New establishment in Huy. KBO
- New establishment in Jodoigne. KBO
- Start of the company according to the CBE. KBO
- Samuel BAUGNIET became a director. NBB
In short
From € 81,206 loss in 2022 to € 26,909 profit in 2025.
Paid € 1,275 in corporate taxes since 2022.
Best year ever: 2025, with € 26,909 profit.
Management
Directors
According to the 2025 annual accounts
Samuel BAUGNIET
Manager
since 2017 · until 2049
Establishments
Establishment units
Physical locations of this company
Rue du Poteau(J-J) 43
1350 Orp-Jauche
Rue du Bosquet(Jod.) 8 box d
1370 Jodoigne
Active since 1 November 2017
Rue Neuve 41
4500 Huy
Active since 8 April 2019
Rue du Pont du Christ 43
1300 Wavre
Active since 15 April 2021
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0681.406.093
- VAT number
- BE 0681.406.093
- Registered office
- Rue du Poteau(J-J) 43, 1350 Orp-Jauche
- Names & denominations
- DUBUISSON-BAUGNIET SMART · DB SMART
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 14 September 2017
- Peppol
- Active · Active since 6 Jan 2026
- Activities · NACE
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