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.
Financials
Financial year 2026
S.M.A. LEGAL SERVICES from Wavre, company number BE0878789316, closed financial year 2026 with a result of € 1,505 after tax. For that financial year S.M.A. LEGAL SERVICES recorded a gross margin of € 2,973 and equity of € -3,696. Compared with financial year 2025, the result moved from € 2,232 to € 1,505. The company is profitable. 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 27, 2026.
€ -3,696
▲ € 1,505 vs 2025
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 1,505
▼ 33% vs 2025
Profit after tax over the fiscal year.
€ 827
▲ 14% vs 2025
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2026. Retained profit grew to € -9,896.
People and assets in 2026
≈ 1
No payroll staff. One director, so that person most likely runs the business.
€ 146
▼ 58% vs 2025
Book value of vehicles, furniture and equipment.
Debts at end 2026
None
No bank loans on the last day of the fiscal year.
€ 449
▲ 91% vs 2025
Corporate tax and VAT still to pay. No wage debt: nothing outstanding to staff or social security.
| 2023 | 2024 | 2025 | 2026 | Change 2025 → 2026 | |
|---|---|---|---|---|---|
| Gross margin | € 4,287 | € 3,851 | € 4,309 | € 2,973 | ▼ 31% |
| Profit after taxes | € 2,500 | € 2,147 | € 2,232 | € 1,505 | ▼ 33% |
| Equity | € -9,579 | € -7,432 | € -5,201 | € -3,696 | ▲ € 1,505 |
| Total debts | € 11,317 | € 9,478 | € 6,454 | € 5,226 | ▼ 19% |
| Cash | € 755 | € 1,131 | € 723 | € 827 | ▲ 14% |
| Retained profit | € -15,779 | € -13,632 | € -11,401 | € -9,896 | ▲ € 1,505 |
| Balance sheet total | € 1,738 | € 2,045 | € 1,254 | € 1,530 | ▲ 22% |
Key figures of S.M.A. LEGAL SERVICES, fiscal years 2023 to 2026, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2027) expected before 31 October 2027.
What happened to S.M.A. LEGAL SERVICES?
What happened at S.M.A. LEGAL SERVICES in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2026: profit of € 1,505 (▼ 33% vs 2025). Source: NBB ↗
- New establishment in Wavre. KBO
- Start of the company according to the CBE. KBO
In short
From € 2,500 profit in 2023 to € 1,505 profit in 2026.
Paid € 3,325 in corporate taxes since 2023.
Best year ever: 2023, with € 2,500 profit.
Management
Behind S.M.A. LEGAL SERVICES is Santina CAMMARATA.
Directors
According to the 2026 annual accounts
Santina CAMMARATA
Director
Establishments
Establishment units
Physical locations of this company
Rue de la Closière 1A
1300 Wavre
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0878.789.316
- VAT number
- BE 0878.789.316
- Registered office
- Rue de la Closière 1A, 1300 Wavre
- Names & denominations
- S.M.A. LEGAL SERVICES
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 20 January 2006
- Peppol
- Active · Active since 5 Dec 2025
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