Smart Change
Active · Limited liability company"SMART CHANGE" DOO PODGORICA
7021 · Public relations and communication activitiesPodgoricaFounded 2020
Account not blockedNot on tax debtor listsFilings completeNot in bankruptcy or liquidationCourt data not available
Key figures
2025
Total revenue · 2020–2025
800€2025. · −86.4% vs 2024
Click or tap a year to see its figures; drag across the chart to preview. Source: Tax Administration (IRMS) income statements.
Market position
By revenue · 2025Similar-sized peers
- 1MR Sports Managment2.4k€
- 2Viola Consulting1.7k€
- 3Feel the Difference840€
- 4Linea Nova814€
- 5Smart Change800€
- 6Brand Concept658€
Companies in the same activity or sector with a third to three times this company's revenue. The button next to one adds it to the comparison.
What else we know
Recent activity
All changes for this company →Event · 2024
Peak revenue
5.9k€
Event · 2020
First year in BizStats data
Event · 14 Apr 2020
Registered
Društvo sa ograničenom odgovornošću
Performance
Export CSVTotal revenue (2025)800€-86.4% vs PY
Profit (2025)-5,042€-397.7% vs PY
Employees (2025)10.0% vs PY
Avg payroll cost per employee/mo (2025)465€-17.8% vs PY
Profit margin (2025)-630.3%Profit / total revenue
2025
- Total Income
- 800€
- Profit
- -5,042€
- Employees
- 1
- Avg payroll cost per employee/mo*
- 465€
- Est. net pay
- 416€
- Income/Employee
- 800€
2024
- Total Income
- 5,862€
- Profit
- -1,013€
- Employees
- 1
- Avg payroll cost per employee/mo*
- 566€
- Est. net pay
- 485€
- Income/Employee
- 5,862€
2023Unreliable dataThis filing's average pay is below the €300 a month floor, so it is not shown.
- Total Income
- 3,796€
- Profit
- -456€
- Employees
- 1
- Avg payroll cost per employee/mo*
- N/A
- Est. net pay
- N/A
- Income/Employee
- 3,796€
* 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.
Against the Professional services sector · 2025
This companySector medianProfit margin
-630.3%median 3.3%
19,075% below the median
20202025
Payroll cost per employee/mo
465€median 1,207€
61% below the median
20202025
Revenue per employee
800€median 19,768€
96% below the median
20202025
Median of 3,824 companies in the sector that filed for 2025.
Position relative to the peer group
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
Risk signals
- Risk flag
- No
- Account blocked
- No
- Tax debtor list
- No
- Missing annual statements
- No
- Forced-liquidation risk
- No
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.
Accounts and blocks
CBCGThis 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 03307581 in the search.
Court activity
sudovi.mesudovi.me has not been searched for this company yet (no stored results). No data here does not mean the company has no court cases.
BizStats has court data for 556 companies.Check hearings on sudovi.me
Ownership at a glance
CRPS · 11 Nov 2026- JELENA MARKOVIĆ100 %
Ownership structure
CRPSCompany
"SMART CHANGE" D.O.O. PODGORICA
03307581
Company owners
1
Companies owned
unknown
Company owners
1
- Relation
- Owner
- Share
- 100%
CRPS 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 2026-11-11. Direct registry relationships only.
Authorized persons
CRPSPeople and roles in the current CRPS register. Historical financial filings do not establish current authorization.
Loading CRPS register…
Responsible persons · filing history
IRMSPersons 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.
- JELENA MARKOVIĆ
Mentioned in reports: 2020–2025 Reports: 6
IRMS financial filings: years shown are reporting years, not appointment or authorization periods. Original names and source reports are preserved below.
- Source PDFJELENA MARKOVIĆResponsible person · filing year 2025 · Filed 3 Apr 2026
- Source PDFJelena MarkovićResponsible person · filing year 2024 · Filed 7 Apr 2025
- Source PDFJelena MarkovićResponsible person · filing year 2023 · Filed 26 Mar 2024
- Source PDFJelena MarkovićResponsible person · filing year 2022 · Filed 22 Mar 2023
- Source PDFJelena MarkovićResponsible person · filing year 2021 · Filed 23 Mar 2022
- Source PDFJelena MarkovićResponsible person · filing year 2020 · Filed 23 Mar 2021