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 31 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
DL Smile from Lichtervelde, company number BE0765568243, closed financial year 2025 with a result of € 85,703 after tax. For that financial year DL Smile recorded a gross margin of € 304,077 and equity of € -56,142. Compared with financial year 2024, the result moved from € -43,561 to € 85,703. 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 October 17, 2025.
€ -56,142
▲ € 85,703 vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 85,703
▲ still € 43,561 loss in 2024
Profit after tax over the fiscal year.
€ 51,402
▲ 4% 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 € -155,142.
People and assets in 2025
€ 89,433
▲ 216% vs 2024
Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.
€ 160,421
▼ 10% vs 2024
Book value of vehicles, furniture and equipment.
Debts at end 2025
€ 1.4 million
▼ 7% vs 2024
€ 79,724 is repaid this year. At this pace the long-term loan is gone in ≈ 18 years.
€ 34,604
▼ 2% vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 14,021
▲ € 10,737 vs 2024
Wages, holiday pay and social contributions still to pay. No outstanding taxes.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € -21,612 | € 7,980 | € 62,996 | € 304,077 | ▲ € 241,081 |
| Profit after taxes | € -169,214 | € -28,070 | € -43,561 | € 85,703 | ▲ € 129,264 |
| Equity | € -70,214 | € -98,284 | € -141,845 | € -56,142 | ▲ € 85,703 |
| Total debts | € 423,493 | € 912,283 | € 1,622,089 | € 1,512,401 | ▼ 7% |
| Cash | € 26,691 | € 67,409 | € 49,434 | € 51,402 | ▲ 4% |
| Land & buildings | € 314,807 | € 714,542 | € 1,055,915 | € 1,083,644 | ▲ 3% |
| Retained profit | € -169,214 | € -197,284 | € -240,845 | € -155,142 | ▲ € 85,703 |
| Bank debt | € 287,750 | € 895,889 | € 1,526,994 | € 1,421,463 | ▼ 7% |
| Balance sheet total | € 353,278 | € 813,998 | € 1,480,244 | € 1,456,259 | ▼ 2% |
Key figures of DL Smile, 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 October 2026.
What happened to DL Smile?
What happened at DL Smile in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: profit of € 85,703. Source: NBB ↗
- New establishment in Lichtervelde. KBO
- Start of the company according to the CBE. KBO
In short
From € 169,214 loss in 2022 to € 85,703 profit in 2025.
Paid € 225 in corporate taxes since 2022.
Best year ever: 2025, with € 85,703 profit.
Management
Behind DL Smile are Katrien Vanheule, Kristof Cottenier and Arne Dierckens. Katrien Vanheule is also behind TANDARTSEN COTTENIER-VANHEULE and Vanheule en Partners.
Directors
According to the 2025 annual accounts
Kristof Cottenier
bestuurder
Arne Dierckens
bestuurder
Establishments
Establishment units
Physical locations of this company
Koolskampstraat 47
8810 Lichtervelde
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0765.568.243
- VAT number
- BE 0765.568.243
- Registered office
- Koolskampstraat 47, 8810 Lichtervelde
- Names & denominations
- DL Smile
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 23 March 2021
- Peppol
- Active · Active since 6 Jan 2026
- Activities · NACE
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