Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
-
Negative equity NBB
More debt than assets in 3 of the last 3 fiscal years.
-
Two loss years in a row NBB
Negative result in 2024 and 2025.
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Tight liquidity NBB
Cash and receivables cover 14 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
SMART 21 from Herentals, company number BE0787941193, closed financial year 2025 with a result of € -255,210 after tax. For that financial year SMART 21 recorded revenue of € 42,000 and equity of € -923,587. Compared with financial year 2024, the result moved from € -344,266 to € -255,210. The company made a loss. 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 June 19, 2026.
€ -923,587
▼ € 255,210 vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ -255,210
▲ 26 % less loss than in 2024
Profit after tax over the fiscal year.
€ 73,132
▲ 101% vs 2024
Cash and bank balances on the last day of the fiscal year.
Loss, nothing to pay out
Reserves fell to € -935,587.
Debts at end 2025
None
No bank loans on the last day of the fiscal year.
€ 109,952
▲ € 85,892 vs 2024
Supplier invoices still open on the last day of the fiscal year. Pays suppliers within 168 days on average.
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| 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|
| Revenue | - | - | € 42,000 | |
| Gross margin | € -297,291 | € -300,696 | - | |
| Profit after taxes | € -336,111 | € -344,266 | € -255,210 | ▲ € 89,055 |
| Equity | € -324,111 | € -668,377 | € -923,587 | ▼ € 255,210 |
| Total debts | € 917,016 | € 1,328,115 | € 1,665,625 | ▲ 25% |
| Cash | € 1,223 | € 36,459 | € 73,132 | ▲ 101% |
| Retained profit | € -336,111 | € -680,377 | € -935,587 | ▼ € 255,210 |
| Balance sheet total | € 592,904 | € 659,738 | € 742,037 | ▲ 12% |
Key figures of SMART 21, fiscal years 2023 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 SMART 21?
What happened at SMART 21 in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: loss of € 255,210. Source: NBB ↗
- New establishment in Herentals. KBO
- Wim Heylen became a director. NBB
- Didier Clerx became a director. NBB
- Jan Vercammen BV became a director. NBB
- Start of the company according to the CBE. KBO
In short
From € 336,111 loss in 2023 to € 255,210 loss in 2025.
Pays suppliers within 168 days on average.
A new publication or filing at SMART 21? We notify you, reason included.
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De Lijn 8 June 2026 New annual account 2025
filed on 8 June 2026
What was left
€ 20 k ▼ 91%
Money in the bank
€ 178 k ▼ 98%
Open the dossier →
NMBS 8 June 2026 New annual account 2025 What was left ▼ 80%
bpost 18 May 2026 New annual account 2025 What was left from loss to profit
Management
The stake of HASTINGS & CORNWALL comes from that shareholder’s own annual accounts; small companies do not report their shareholders themselves.
SMART 21Behind SMART 21 are Wim Heylen, Didier Clerx and Jan Vercammen BV. The shares are held by HASTINGS & CORNWALL (90%). It owns 30% of E'Log Automation itself.
Directors
According to the 2025 annual accounts
Wim Heylen
Director
Also active at: RONALD VANDEPUTTE, Eltra, Société Anversoise Immobilière et de Placements du Centre, LANCKRIET ANDRE, HERMANS HEFTRUCKS, Heylen Remi, EURO FRESH FOODS, TUVO +97 more
since 2022
Didier Clerx
Director
Also active at: RONALD VANDEPUTTE, LANCKRIET ANDRE, HERMANS HEFTRUCKS, Heylen Remi, EURO FRESH FOODS, TUVO, DRU INTERNATIONAL, D & D COMPUTERS +57 more
since 2022
Director · represented by Jan Vercammen
Also active at: Ahlers Logistics, AHLERS, D.M. InKev, E’Log Automation
since 2022
Shareholders
Participations
30%
Establishments
Establishment units
Physical locations of this company
Diamantstraat (HRT) 8 box 214
2200 Herentals
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0787.941.193
- VAT number
- BE 0787.941.193
- Registered office
- Diamantstraat (HRT) 8 bus 214, 2200 Herentals
- Names & denominations
- SMART 21
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 1 July 2022
- Peppol
- Active · Active since 18 Dec 2025
- Activities · NACE
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