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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Tight liquidity NBB
Cash and receivables cover 28 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
BART SMET from Harelbeke, company number BE0812266023, closed financial year 2025 with a result of € 11,406 after tax. For that financial year BART SMET recorded a gross margin of € 32,442 and equity of € 186,535. Compared with financial year 2024, the result moved from € 2,009 to € 11,406. 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 April 14, 2026.
€ 186,535
▲ 7% vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 11,406
▲ € 9,397 vs 2024
Profit after tax over the fiscal year.
€ 27,339
▼ 14% 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 € 174,135.
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.
€ 1,288
▲ 166% vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 2,051
Corporate tax and VAT still to pay. No wage debt: nothing outstanding to staff or social security.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 28,566 | € 33,459 | € 32,820 | € 32,442 | ▼ 1% |
| Profit after taxes | € 15,753 | € 14,754 | € 2,009 | € 11,406 | ▲ € 9,397 |
| Equity | € 158,366 | € 173,120 | € 175,129 | € 186,535 | ▲ 7% |
| Total debts | € 93,173 | € 70,722 | € 128,609 | € 102,181 | ▼ 21% |
| Cash | € 10,226 | € 6,951 | € 31,610 | € 27,339 | ▼ 14% |
| Land & buildings | € 241,313 | € 235,657 | € 271,159 | € 261,377 | ▼ 4% |
| Retained profit | € 145,966 | € 160,720 | € 162,729 | € 174,135 | ▲ 7% |
| Balance sheet total | € 251,539 | € 243,842 | € 303,738 | € 288,716 | ▼ 5% |
By gross margin, BART SMET ranks 8th of 14 companies with main activity “Verhuur en exploitatie van eigen of geleased niet-residentieel onroerend goed, exclusief terreinen” in Harelbeke that publish figures (fiscal year 2025).
Key figures of BART SMET, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 30 April 2027.
Ask about BART SMET the way you would ask their accountant.
Answers from the filed annual accounts, the Belgian Official Gazette and the CBE register.
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What happened to BART SMET?
What happened at BART SMET in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: profit of € 11,406 (▲ € 9,397 vs 2024). Source: NBB ↗
- Capital increase of € 44,280, published in the Gazette. Source: Staatsblad ↗
- Incorporation, published in the Gazette. Source: Staatsblad ↗
- New establishment in Harelbeke. KBO
- Bart Smet became a director. NBB
In short
From € 15,753 profit in 2022 to € 11,406 profit in 2025.
Paid € 18,045 in corporate taxes since 2022.
Best year ever: 2022, with € 15,753 profit.
Management
Behind BART SMET is Bart Smet.
Directors
According to the 2025 annual accounts
Bart Smet
Bestuurder
since 2009
Establishments
Establishment units
Physical locations of this company
Stedestraat 28C
8530 Harelbeke
Stedestraat 20 box C
8530 Harelbeke
Active since 27 May 2009
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 →What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Similar companies in Harelbeke
Same main activity (Verhuur en exploitatie van eigen of geleased niet-residentieel onroerend goed, exclusief terreinen), 17 active companies in Harelbeke, largest first.
€ 3.3 million revenue · 2025
€ 1.6 million gross margin · 2025
€ 1.1 million gross margin · 2025
€ 522,148 gross margin · 2025
€ 505,852 gross margin · 2025
€ 267,747 gross margin · 2025
Shareholders according to the Official Gazette deeds
Who contributed at incorporation and at capital increases, with the deed as source. Later share transfers are not published in the Gazette.
Incorporation
Source: Deed ↗- SMET Bart Frans Theofiel(oprichter) 100%
Details
- Company number
- 0812.266.023
- VAT number
- BE 0812.266.023
- Registered office
- Stedestraat 28C, 8530 Harelbeke
- Names & denominations
- BART SMET
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 15 June 2009
- Peppol
- Active · Active since 21 Oct 2026
- Activities · NACE
Verhuur en exploitatie van eigen of geleased niet-residentieel onroerend goed, exclusief terreinen
Activiteiten van holdings
Holdings