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 3 of the last 3 fiscal years.
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Two loss years in a row NBB
Negative result in 2024 and 2025.
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Tight liquidity NBB
Cash and receivables cover 1 % of short-term debt in 2025; threshold 65 %.
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Busy address KBO
43 other companies have their registered office at the same address; threshold 10.
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Not on Peppol Peppol
Not registered in the Peppol network, mandatory for VAT-liable companies since 1 January 2026.
Financials
Financial year 2025
Rational-Smart from Geel, company number BE0791969366, closed financial year 2025 with a result of € -2,833 after tax. For that financial year Rational-Smart recorded a gross margin of € -1,999 and equity of € -8,353. Compared with financial year 2024, the result moved from € -2,644 to € -2,833. 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 August 31, 2026.
€ -8,353
▼ € 2,833 vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ -2,833
▼ 7 % more loss than in 2024
Profit after tax over the fiscal year.
€ 112
▼ 72% vs 2024
Cash and bank balances on the last day of the fiscal year.
Loss, nothing to pay out
Reserves fell to € -9,353.
People and assets in 2025
≈ 1
No payroll staff. One director, so that person most likely runs the business.
Debts at end 2025
None
No bank loans on the last day of the fiscal year.
€ 853
▲ 120% vs 2024
Supplier invoices still open on the last day of the fiscal year.
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| 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|
| Gross margin | € -2,867 | € -1,489 | € -1,999 | ▼ € 510 |
| Profit after taxes | € -3,876 | € -2,644 | € -2,833 | ▼ € 189 |
| Equity | € -2,876 | € -5,520 | € -8,353 | ▼ € 2,833 |
| Total debts | € 4,438 | € 6,376 | € 8,476 | ▲ 33% |
| Cash | € 1,419 | € 403 | € 112 | ▼ 72% |
| Retained profit | € -3,876 | € -6,520 | € -9,353 | ▼ € 2,833 |
| Balance sheet total | € 1,562 | € 855 | € 122 | ▼ 86% |
Key figures of Rational-Smart, 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 Rational-Smart?
What happened at Rational-Smart in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: loss of € 2,833. filed late Source: NBB ↗
- New establishment in Geel. KBO
- Leonardus Kanters became a director. NBB
- Start of the company according to the CBE. KBO
In short
From € 3,876 loss in 2023 to € 2,833 loss in 2025.
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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
Behind Rational-Smart is Leonardus Kanters. It owns 100% of Rational itself.
Directors
According to the 2025 annual accounts
since 2022
Establishments
Establishment units
Physical locations of this company
Kleinhoefstraat 5 box 40
2440 Geel
Who else lives here?
A building full of entrepreneurs or one very busy letterbox? Another 43 companies are registered at this address.
All companies at this address →SOLEM same network
€ -2,021 gross margin · 2025
OFFICENTER IMMO GEEL
€ 168,608 gross margin · 2025
KANTERS same network
€ -36,074 gross margin · 2025
WEDAM
€ 405,109 gross margin · 2025
KOUDE KEUKEN
€ -18,183 gross margin · 2025
+38 more
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0791.969.366
- VAT number
- BE 0791.969.366
- Registered office
- Kleinhoefstraat 5 bus 40, 2440 Geel
- Names & denominations
- Rational-Smart
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 6 October 2022
- Peppol
- Not registered