CHEF SAM
Annual accounts 2025
micro format, filed on 27-07-2026, 4 days before the deadlineTurnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €350,000. Estimated: probably between €290,000 and €420,000.
Balance sheet
balance sheet total €152,050 on 31-12-2025in euro
in euro
Position in the sector
-74.5%
Higher than 12% of 18,509 companies in 2025.
0.16
Higher than 7% of 17,864 companies in 2025.
-18.7%
Higher than 16% of 17,961 companies in 2025.
Net result: bottom quarter · Equity: bottom quarter · Balance sheet total: middle half · Working capital: bottom quarter
Staff
€42,813
Staff costs divided by the average number of full-time equivalents.
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2025 | 2024 | 2023 |
|---|---|---|---|---|
| Balance sheet: assets | ||||
20/58 |
152,050 | 166,453 | 113,874 | |
21/28 |
110,302 | 119,123 | 78,860 | |
21 |
7,501 | 8,501 | 9,501 | |
22/27 |
98,801 | 106,622 | 69,358 | |
23 |
44,905 | 43,281 | 40,608 | |
24 |
33,381 | 43,966 | 11,004 | |
26 |
20,515 | 19,375 | 17,747 | |
28 |
4,000 | 4,000 | - | |
29/58 |
41,748 | 47,330 | 35,015 | |
3 |
14,960 | 15,580 | 8,418 | |
30/36 |
14,960 | 15,580 | 8,418 | |
40/41 |
2,419 | 1,248 | 12,715 | |
40 |
2,419 | 870 | 11,648 | |
41 |
0 | 378 | 1,067 | |
54/58 |
24,369 | 30,503 | 13,881 | |
| Balance sheet: equity and liabilities | ||||
10/49 |
152,050 | 166,453 | 113,874 | |
10/15 |
-113,281 | -84,837 | -24,755 | |
10/11 |
5,000 | 5,000 | 5,000 | |
14 |
-118,281 | -89,837 | -29,755 | |
17/49 |
265,332 | 251,291 | 138,629 | |
42/48 |
265,332 | 251,291 | 138,629 | |
44 |
14,418 | 30,893 | 18,261 | |
440/4 |
14,418 | 30,893 | 18,261 | |
45 |
26,674 | 32,843 | 36,587 | |
450/3 |
9,657 | 20,116 | 13,514 | |
454/9 |
17,017 | 12,728 | 23,073 | |
47/48 |
224,240 | 187,554 | 83,781 | |
| Income statement | ||||
9900 |
118,929 | 93,279 | 51,825 | |
62 |
128,439 | 135,862 | 77,044 | |
630 |
16,584 | 12,656 | 2,482 | |
640/8 |
1,147 | 1,004 | 1,370 | |
9901 |
-27,242 | -56,243 | -29,070 | |
75/76B |
0 | 367 | 194 | |
75 |
0 | 367 | 194 | |
65/66B |
1,202 | 4,042 | 788 | |
65 |
1,202 | 4,042 | 788 | |
9903 |
-28,444 | -59,917 | -29,664 | |
67/77 |
0 | 165 | 91 | |
9904 |
-28,444 | -60,082 | -29,755 | |
9905 |
-28,444 | -60,082 | -29,755 | |
| Appropriation of the result | ||||
9906 |
-118,281 | -89,837 | -29,755 | |
14P |
-89,837 | -29,755 | - | |
| Social balance sheet | ||||
9087 |
3 | 3.4 | 2.1 | |
Hours worked1013 |
4,902 | 6,067 | 3,750 | |
| Document | ||||
The notes to these accounts have 12 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.
Source: Annual accounts 2025 at the NBB, filed on 27-07-2026.
Filings
each dot is a set of accounts, on the day it reached the National BankSubsidies and aid
Flemish government 2025, 1 entry, €2,000 awarded, €2,000 paid
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2025 | 2024 | 2023 |
|---|---|---|---|---|
| -10,658 | -43,586 | -26,588 | ||
| -11,860 | -47,426 | -27,273 | ||
| 7,763 | 63,924 | 81,342 | ||
| -6,133 | 16,621 | - | ||
| -223,583 | -203,960 | -103,615 | ||
| -74.5% | -51.0% | -21.7% | ||
| 0.16 | 0.19 | 0.25 | ||
| 0.10 | 0.13 | 0.19 | ||
| -18.7% | -36.1% | -26.1% | ||
| -8.87 | -10.78 | -33.72 |
Debt to equity is not shown because equity is negative. Debt divided by negative equity means nothing.
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Social balance sheet
| Item | 31-12-2025 | 31-12-2024 | 31-12-2023 |
|---|---|---|---|
| Employees at the balance-sheet date | 3 | 4 | 5 |
| full-time | 2 | 2 | 5 |
| part-time | 1 | 2 | - |
| in full-time equivalents | 2.9 | 3.5 | 5 |
| 2.9 | 3.4 | 2.1 | |
| On a permanent contract | 2 | 3 | 3 |
| Joined | - | 77 | 44 |
| Left | - | 78 | 39 |
Source: social balance sheet in the 2023 to 2025 annual accounts
Investments
fixed assets acquired| Item | 2025 | 2024 | 2023 |
|---|---|---|---|
| Tangible fixed assets | €7,763 | €59,924 | €71,342 |
| Intangible fixed assets | - | - | €10,000 |
| Financial fixed assets | €0 | €4,000 | - |
| €16,584 | €12,656 | €2,482 |
Source: notes to the 2023 to 2025 annual accounts (statement of fixed assets)
Insights on CHEF SAM
The operating result for 2025 is a loss of €27,242, smaller than the loss of €56,243 in 2024.
Equity is negative. Debt (€265,332) exceeds the balance-sheet total (€152,050).