SMOKER 2.0
ActiveSMOKER 2.0 has been active since 2016 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €253k and a net result of €-22k. Equity is growing by ~16.9% per year across the filed fiscal years. Its solvency ranks better than 95% of 18173 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.9% (low).
Checked score
Score 2025
67
/ 100
Healthy
The score weighs solvency, liquidity, profitability and financial development. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability9▼-13
Solvency100=
Growth52=
Track record100
Bankruptcy probability, 12 months
0.9%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €16k at 30 days acceptable
Liquidity ample (current ratio 19.74 against 7.68 in 2024; short-term debt: 4.5% and cash: 70.8% of total assets), and 4.5% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Six signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 47
Relative position
BE, all sectors
reference
Sector 47
higher
← fewer bankruptcies
more bankruptcies →
raises risk · Persistent losses
Two consecutive loss-making years (2024 and 2025); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2025Net result per financial year
1819202122232425
2018 to 2025 · latest year €-22k
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 14-07-2026, 17 days ahead of the deadline.
NBB · 9 filingsDeviation from the deadline
2025
17 d early
2024
160 d early
2023
20 d late
2022
139 d early
2021
69 d early
2020
26 d late
2019
28 d early
← before the deadline
after the deadline →
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
20-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€253k▼ 7.9%
2024 · €274k
2018: €93k
2019: €98k
2020: €106k
2021: €163k
2022: €209k
2023: €285k
2024: €274k
2018 → 2025
Total assets
€265k▼ 14.5%
2024 · €310k
2018: €174k
2019: €115k
2020: €162k
2021: €229k
2022: €273k
2023: €376k
2024: €310k
2018 → 2025
Net result
€-22k▼ 105%
2024 · €-11k
2018: €11k
2019: €5k
2020: €8k
2021: €57k
2022: €45k
2023: €76k
2024: €-11k
2018 → 2025
Working capital
€223k▼ 5.0%
2024 · €235k
2018: €115k
2019: €89k
2020: €87k
2021: €141k
2022: €174k
2023: €250k
2024: €235k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€163k-€209k▲ 27.8%€285k▲ 36.7%€274k▼ 3.7%€253k▼ 7.9%
Operating result€71k-€91k▲ 27.7%€134k▲ 48.4%€25k▼ 81.7%€-18k
Net result€57k-€45k▼ 20.1%€76k▲ 68.7%€-11k€-22k▼ 105%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2025: a loss of €18k after €25k in 2024, the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €265k
Fixed assets
€30k▼ 24.9%
Current assets
€235k▼ 13.0%
Equity and liabilities €265k
Equity
€253k▼ 7.9%
Debt
€12k▼ 66.1%
The debt ratio falls from 11.4% to 4.5%. Equity and debt are lower.
Key figures and ratios
EBITDA
€-10k▼
2024 · €32k
Cash flow
€-14k▼
2024 · €-3k
Solvency
95.5%▲
2024 · 88.6%
Current ratio
19.74▲
2024 · 7.68
Quick ratio
15.86▲
2024 · 6.09
Debt / equity
0.05▼
2024 · 0.13
ROE
-8.5%▼
2024 · -3.8%
ROA
-8.1%▼
2024 · -3.4%
Interest coverage
-3.24▼
2024 · 0.92
Debt
€12k▼
2024 · €35k
Debt ≤ 1 year
€12k▼
2024 · €35k
Staff costs
€27k▼
2024 · €45k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2025 against 2024
Balance sheet
Code20242025
Assets
Total assets20/58€310k€265k▼
Fixed assets21/28€39k€30k▼
Intangible fixed assets21€548€298▼
Tangible fixed assets22/27€37k€29k▼
Land and buildings22€30k€24k▼
Plant, machinery and equipment23€5k€4k▼
Furniture and vehicles24€2k€1k▼
Financial fixed assets28€2k€50▼
Current assets29/58€270k€235k▼
Stocks and contracts in progress3€56k€46k▼
Stocks30/36€56k€46k▼
Amounts receivable within one year40/41€976€2k▲
Trade receivables40€884€1k▲
Other amounts receivable41€92€369▲
Cash at bank and in hand54/58€213k€187k▼
Deferred charges and accrued income490/1€110€83▼
Equity and liabilities
Total equity and liabilities10/49€310k€265k▼
Equity10/15€274k€253k▼
Contributions10/11€19k€19k=
Reserves13€133k€133k=
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Tax-exempt reserves132€11k€11k=
Distributable reserves133€120k€120k=
Profit (loss) carried forward14€123k€102k▼
Amounts payable17/49€35k€12k▼
Amounts payable within one year42/48€35k€12k▼
Current portion of amounts payable after more than one year42€7k-
Trade debts44€648€987▲
Suppliers440/4€648€987▲
Taxes, remuneration and social security45€25k€8k▼
Taxes450/3€14k€6k▼
Remuneration and social security454/9€11k€2k▼
Other amounts payable47/48€2k€3k▲
Income statement
Code20242025
Remuneration, social security and pensions62€45k€27k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€8k€8k▲
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€3k€2k▼
Other operating charges640/8-€432
Non-recurring operating charges66A-€2k
Gross operating margin9900€80k€20k▼
Operating profit (loss)9901€25k€-18k▼
Financial charges65/66B€35k€3k▼
Recurring financial charges65€35k€3k▼
Profit (loss) for the period before taxes9903€-11k€-22k▼
Profit (loss) for the period9904€-11k€-22k▼
Profit (loss) for the period to be appropriated9905€-11k€-22k▼
Appropriation of the result
Profit (loss) to be appropriated9906€123k€102k▼
Profit (loss) brought forward from the previous period14P€134k€123k▼
The notes to these accounts (11 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
14-07
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
31-12
Financial
Weakest financial yearnet €-22k
Net result drops to €-22k, the lowest in the series.
31-12
Financial
Liquidity triplescurrent ratio 19.74
Current ratio from 7.68 to 19.74; short-term debt falls from €35k to €12k.
21-02
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Liquidity doublescurrent ratio 7.68
Current ratio from 3.84 to 7.68; short-term debt falls from €88k to €35k.
20-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 20 days late
2023
31-12
Financial
Highest result since 2018net €76k ▲68.7%
Operating result €134k, net result €76k, both a record.
14-03
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Equity above €200kEq €209k ▲27.8%
5 profitable years in a row build equity to €209k.
23-05
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Equity above €150kEq €163k ▲53.3%
4 profitable years in a row build equity to €163k.
26-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 26 days late
2020
31-12
Financial
Equity above €100kEq €106k ▲8.6%
3 profitable years in a row build equity to €106k.
03-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
19-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 19 days late
2018
26-03
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
3 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Tournai · 1 establishment unit since 2016
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Rue du Cygne(TOU) 407500 TournaiGround area
78 m²
Building footprint
54 m²
Volume, LiDAR
725 m³
Parcel 57081F0152/00H000, Wallonia · tallest building 15.5 m, ±4 floors. Linked by address, not a title deed.
1 establishment unit
SMOKER 2.0
since 20162.253.774.907
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 57081F0152/00H000 | Wallonia | 78 m² | 1 · 54 m² | 15.5 m · 4 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Recognitions · licences · registrations
Food safety, FASFC
1 siteTournai2.253.774.907
Legal Entity Identifier
254900RFACY672Z4T872
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Of 418 companies in sector 47260 we hold annual accounts for 264. 201 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company
Founded15-06-2016
Fiscal year end31-12
Activities, NACEBEL
47260Retail trade
47789Other retail sale of new goods
12000Manufacture of tobacco products
46190Agents in non-specialised wholesale trade
82990Other business support services
Sources
Crossroads Bank for EnterprisesNational Bank · 9 filingsAddress and cadastre registers
Data from official sources, last processed on 20-09-2026. Scores and ratios are computed by Checked and are not a credit decision.
Contact details
2 entriesE-mail:nicolesaffre@gmail.com
Phone:0498352668