Sabiedrība ar ierobežotu atbildību "SMart Accounting"Active
Key figures
Ratios
2025Balance sheet structure
Summary of financial statements2014–2025
| 2014 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet — assets | |||||||||||
| Total current assets | 135 986 | 14 509 | 14 473 | 2745 | 2652 | 2634 | 2449 | 5059 | 8354 | 13 031 | 18 492 |
| Total non-current assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total assets | 135 986 | 14 509 | 14 473 | 2745 | 2652 | 2634 | 2449 | 5059 | 8354 | 13 031 | 18 492 |
| Balance sheet — liabilities and equity | |||||||||||
| Current liabilities | 33 444 | 0 | 0 | 0 | 50 | 346 | 762 | 510 | 626 | 904 | 937 |
| Non-current liabilities | 0 | 11 803 | 11 672 | 50 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total liabilities | 33 444 | 11 803 | 11 672 | 50 | 50 | 346 | 762 | 510 | 626 | 904 | 937 |
| Share capital | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings of previous periods | — | — | — | — | — | — | — | — | — | — | — |
| Profit for the year | 99 696 | -94 | 95 | -106 | -93 | -314 | -601 | 2862 | 3179 | 4399 | 5427 |
| Total equity | 102 542 | 2706 | 2801 | 2695 | 2602 | 2288 | 1687 | 4549 | 7728 | 12 127 | 17 555 |
| Income statement | |||||||||||
| Sales revenue | 128 627 | 0 | 0 | 0 | 0 | 42 | 1583 | 3479 | 3740 | 4774 | 5818 |
| Operating profit | 111 272 | -44 | 95 | -56 | -43 | -264 | -551 | 2912 | 3152 | 4181 | 5214 |
| EBITDA | — | — | — | — | — | — | -551 | 2912 | 3152 | 4181 | 5214 |
| Profit before income tax | 111 272 | -44 | 95 | -56 | -43 | -264 | -551 | 2912 | 3229 | 4449 | 5477 |
| Profit for the reporting year | 99 696 | -94 | 95 | -106 | -93 | -314 | -601 | 2862 | 3179 | 4399 | 5427 |
| Labour costs | — | — | — | — | — | — | 0 | 0 | 0 | 0 | 0 |
| Depreciation of non-current assets | — | — | — | — | — | — | 0 | 0 | 0 | 0 | 0 |
| Other indicators | |||||||||||
| Employees | 2 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Calculated dividend | — | — | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
A dash (—) means the report has not been filed or the line is not reported; 0 is a zero stated in the report.
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Summary: Sabiedrība ar ierobežotu atbildību "SMart Accounting"
Overview
Sabiedrība ar ierobežotu atbildību "SMart Accounting" (reg. no. 40003694889) is a limited liability company. The company was registered in 2004 and has been in the register for 22 years. Registered address: Rīga, Republikas laukums 3 - 124.
Financial results
Revenue in 2025 was 5818 €, up 21,9% on the previous year (4774 €). From 2014 to 2025, revenue declined by an average of 26,6% per year. Net profit for 2025 was 5427 € (93,3% of revenue). The company was profitable in 6 of the 11 published years. According to the report, the company had no employees in 2025. At the end of 2025, total assets were 18 492 € and equity 17 555 € (94,9% of assets).
Management and owners
The company has one board member. According to the register, the company has 2 owners. The largest stake (51%) is held by a private individual.
Data sources and freshness
Register data (name, address, legal form, board and owners) and annual report figures come from the open data of the Register of Enterprises of the Republic of Latvia (CC0); entity.lv updates them daily. Data as of 03.11.2026. Changes, averages and ratios are calculated by entity.lv from open data and are not an official assessment.