"SMART ACCOUNTING" DRUŠTVO SA OGRANIČENOM ODGOVORNOŠĆU NIKŠIĆ
Total revenue · 2021–2025
83,841€2025. · +23.9% vs 2024
Click or tap a year to see its figures; drag across the chart to preview. Source: Tax Administration (IRMS) income statements.
Event · 23 Jan 2026
Largest public payment
2.5k€
Event · 2025
Peak revenue
83.8k€
Event · 2021
First year in BizStats data
Event · 20 Mar 2021
Registered
Društvo sa ograničenom odgovornošću
* Avg payroll cost per employee per month = wages, wage compensation and other personnel expenses from the income statement (AOP 211: net wages, taxes and contributions on wages including the employer's, and other personnel expenses) / employees / 12. It is not an employee's gross or net salary; reporting errors can move it significantly, and values below 300€ a month are not shown. How we calculate →
Estimated net pay applies the employee deductions in force in the filing year to the avg payroll cost per employee: pension 15% (2022–2023), 13.75% (2024: 15% until September, 10% from October) or 10% (from 2025), unemployment 0.5%, income tax of 9% on the part between 700€ and 1,000€ and 15% above it, and the local surtax of the company's municipality. The base also includes employer contributions and other personnel expenses, so the estimate is an upper bound. It is not shown for years before 2022, when different rules applied.
Profit margin
7.9%median 3.3%
2.4× the median
20212025
Payroll cost per employee/mo
1,087€median 1,207€
10% below the median
20212025
Revenue per employee
16,768€median 19,768€
15% below the median
20212025
Median of 3,824 companies in the sector that filed for 2025.
Source and methodology: Public financial filings, CRPS, CBCG, and eKatastar where available. Revenue, profit, employees, and payroll costs come from public financial filings; average gross pay and revenue per employee are derived metrics. Rankings are calculated by total revenue for the latest visible year.
Latest filing year: 2025 · Filing listing (IRMS): 19 May 2026
Source data as of: CBCG 30 Sept 2026 · Tax Administration 31 Mar 2025 – 30 Sept 2025 · IRMS 19 May 2026
Source: Central Bank of Montenegro, CRTR and monthly blocked-account snapshots.
This company's list of open accounts is not available on BizStats at the moment. Check it in the Central Bank's official CRTR registry.
Source: Central Bank of Montenegro, CRTR and monthly blocked-account snapshots.
Check in CRTR registryOfficial CBCG account registry. Enter PIB 03350100 in the search.
sudovi.me has not been searched for this company yet (no stored results). No data here does not mean the company has no court cases.
State payments
5.7k€
5 payments · latest 14 May 2026
State contracts and payments 2025 / revenue 2025
1.4%
1,143€ in contracts signed and state payments received in 2025
The largest expense types by amount. Sick-leave, maternity-leave and pension-garnishment refunds are not payments for goods or services.
Source: State Treasury executed-payment ledgers from data.gov.me and gov.me. Company matching is based on payee name.
All payments to this payeeCRPS does not publish PIBs for company owners, so the number of companies this company owns cannot be determined reliably.
Source: CRPS persons in company and company shares, fetched 2026-06-15. Direct registry relationships only.
People and roles in the current CRPS register. Historical financial filings do not establish current authorization.
Loading CRPS register…
Persons listed as “Odgovorno lice” in financial filings, by reporting year. These are historical filing records, not confirmation of current CRPS authorization. The preparer is not shown.
IRMS financial filings: years shown are reporting years, not appointment or authorization periods. Original names and source reports are preserved below.
IRMS financial filings: years shown are reporting years, not appointment or authorization periods. Original names and source reports are preserved below.