CHEMA
ActiveSummary
CHEMA has been active since 1989 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €1.39M and a net result of €2k. Equity remains stable across the filed fiscal years (±0.1% per year). Its solvency ranks better than 32% of 8048 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.3% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability65▼-6
Solvency52▼-10
Growth32▼-26
Track record100
Bankruptcy probability, 12 months
0.3%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €90k at 30 days acceptable
Liquidity short (current ratio 0.11 against 0.23 in 2024; short-term debt: 7.9% and cash: 0% of total assets), and 73.1% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
26.9%
Return on assets
0%
Age of the figures
15 mo
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 46
Relative position
BE, all sectors
reference
Wholesale trade (NACE 46)
about 21% more bankruptcies
← fewer bankruptcies
more bankruptcies →
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 31-01-2026, 0 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
on the day
2024
11 d late
2023
on the day
2022
2 d late
2021
14 d early
2020
1 d early
2019
1 d early
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 30-06-2026 and is due by 31-01-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
30-06-2026 close25-09-2026 today31-01-2027 deadline
Financials · fiscal year 2025, abbreviated schema
Equity
€1.39M▲ 0.2%
2024 · €1.39M
2019: €1.54M
2020: €1.55M▲ +0.5% vs 2019
2021: €1.55M▲ +0.1% vs 2020
2022: €1.56M▲ +0.8% vs 2021
2023: €1.62M▲ +3.6% vs 2022highest in 7 years
2024: €1.39M▼ -13.9% vs 2023lowest in 7 years
2025: €1.39M▲ +0.2% vs 2024
2019 → 2025
Total assets
€5.17M▲ 37.2%
2024 · €3.77M
2019: €1.98Mlowest in 7 years
2020: €2.50M▲ +26.3% vs 2019
2021: €3.09M▲ +23.7% vs 2020
2022: €4.21M▲ +36.2% vs 2021
2023: €3.88M▼ -7.9% vs 2022
2024: €3.77M▼ -2.9% vs 2023
2025: €5.17M▲ +37.2% vs 2024highest in 7 years
2019 → 2025
Net result
€2k▼ 96.2%
2024 · €55k
2019: €43k
2020: €8k▼ -80.6% vs 2019
2021: €1k▼ -86.1% vs 2020lowest in 7 years
2022: €13k▲ +977% vs 2021
2023: €56k▲ +348% vs 2022highest in 7 years
2024: €55k▼ -2.7% vs 2023
2025: €2k▼ -96.2% vs 2024
2019 → 2025
Working capital
€-363k▲ 8.6%
2024 · €-398k
2019: €-210k
2020: €-149k▲ +29.2% vs 2019
2021: €244k▲ +264% vs 2020highest in 7 years
2022: €-114k▼ -147% vs 2021
2023: €-237k▼ -107% vs 2022
2024: €-398k▼ -67.8% vs 2023lowest in 7 years
2025: €-363k▲ +8.6% vs 2024
2019 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€1.55M-€1.56M▲ 0.8%€1.62M▲ 3.6%€1.39M▼ 13.9%€1.39M▲ 0.2%
2021: €1.55M
2022: €1.56M▲ +0.8% vs 2021
2023: €1.62M▲ +3.6% vs 2022highest in 5 years
2024: €1.39M▼ -13.9% vs 2023lowest in 5 years
2025: €1.39M▲ +0.2% vs 2024
Operating result€31k-€64k▲ 107%€123k▲ 93.0%€110k▼ 10.2%€81k▼ 26.7%
2021: €31klowest in 5 years
2022: €64k▲ +107% vs 2021
2023: €123k▲ +93.0% vs 2022highest in 5 years
2024: €110k▼ -10.2% vs 2023
2025: €81k▼ -26.7% vs 2024
Net result€1k-€13k▲ 977%€56k▲ 348%€55k▼ 2.7%€2k▼ 96.2%
2021: €1klowest in 5 years
2022: €13k▲ +977% vs 2021
2023: €56k▲ +348% vs 2022highest in 5 years
2024: €55k▼ -2.7% vs 2023
2025: €2k▼ -96.2% vs 2024
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result has fallen two years in a row; 2025 is 27% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €5.17M
Fixed assets
€5.13M ▲ 40.5%
Current assets
€44k ▼ 63.0%
Equity and liabilities €5.17M
Equity
€1.39M ▲ 0.2%
Provisions
€25k =
Debt
€3.75M ▲ 59.5%
Debt's share of the balance-sheet total rises from 62.4% to 72.6%. Equity and debt are higher.
Key figures and ratios
EBITDA
€227k▼
2024 · €262k
Cash flow
€149k▼
2024 · €207k
Current ratio
0.11▼
2024 · 0.23
Debt to equity
2.69▲
2024 · 1.69
ROE
0.1%▼
2024 · 3.9%
ROA
0.0%▼
2024 · 1.5%
Interest coverage
5.54▼
2024 · 7.59
Debt ≤ 1 year
€408k▼
2024 · €518k
Debt > 1 year
€3.33M▲
2024 · €1.83M
Income taxes
€32k▲
2024 · €22k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 62 lines
Balance sheet
Code20242025
Assets
Total assets20/58€3.77M€5.17M▲
Formation expenses20-€0
Fixed assets21/28€3.65M€5.13M▲
Tangible fixed assets22/27€3.65M€5.13M▲
Land and buildings22€3.62M€5.06M▲
Plant, machinery and equipment23€12k€11k▼
Furniture and vehicles24€19k€56k▲
Current assets29/58€120k€44k▼
Amounts receivable within one year40/41€89k€24k▼
Trade receivables40€24k€22k▼
Other amounts receivable41€65k€3k▼
Cash at bank and in hand54/58-€741
Deferred charges and accrued income490/1€31k€19k▼
Equity and liabilities
Total equity and liabilities10/49€3.77M€5.17M▲
Equity10/15€1.39M€1.39M▲
Contributions10/11€1.03M€1.03M=
Capital10€1.03M€1.03M=
Issued capital100€1.03M€1.03M=
Reserves13€344k€344k=
Non-distributable reserves130/1€26k€26k=
Legal reserve130€26k€26k=
Distributable reserves133€318k€318k=
Profit (loss) carried forward14€14k€16k▲
Provisions and deferred taxes16€25k€25k=
Provisions for liabilities and charges160/5€25k€25k=
Pensions and similar obligations160€25k€25k=
Amounts payable17/49€2.35M€3.75M▲
Amounts payable after more than one year17€1.83M€3.33M▲
Financial debts170/4€1.42M€2.64M▲
Other amounts payable178/9€415k€690k▲
Amounts payable within one year42/48€518k€408k▼
Current portion of amounts payable after more than one year42€130k€180k▲
Financial debts43€32k-
Credit institutions430/8€32k-
Trade debts44€49k€49k▼
Suppliers440/4€49k€49k▼
Taxes, remuneration and social security45€22k€15k▼
Taxes450/3€22k€15k▼
Other amounts payable47/48€284k€164k▼
Accrued charges and deferred income492/3€3k€17k▲
Income statement
Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€152k€147k▼
Other operating charges640/8€41k€44k▲
Non-recurring operating charges66A€62k€4k▼
Gross operating margin9900€365k€276k▼
Operating profit (loss)9901€110k€81k▼
Financial income75/76B€1k€2k▲
Recurring financial income75€1k€2k▲
Financial charges65/66B€35k€48k▲
Recurring financial charges65€35k€41k▲
Non-recurring financial charges66B-€7k
Profit (loss) for the period before taxes9903€77k€35k▼
Income taxes67/77€22k€32k▲
Profit (loss) for the period9904€55k€2k▼
Profit (loss) for the period to be appropriated9905€55k€2k▼
Appropriation of the result
Profit (loss) to be appropriated9906€68k€16k▼
Profit (loss) brought forward from the previous period14P€14k€14k=
Transfer from equity791/2€295k-
Transfer to equity691/2€70k-
To the legal reserve6920€18k-
To other reserves6921€52k-
Profit to be distributed694/7€280k-
Return on contributions (dividend)694€280k-
The notes to these accounts (14 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | €200 | - | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €138k | €122k | €156k | €152k | €147k | ▼ 3.5% |
| Other operating charges640/8 | - | €34k | €35k | €41k | €44k | ▲ 8.6% |
| Non-recurring operating charges66A | - | - | - | €62k | €4k | ▼ 93.6% |
| Gross operating margin9900 | €206k | €219k | €314k | €365k | €276k | ▼ 24.5% |
| Operating profit (loss)9901 | €31k | €64k | €123k | €110k | €81k | ▼ 26.7% |
| Financial income75/76B | - | €94 | €1k | €1k | €2k | ▲ 73.5% |
| Recurring financial income75 | €278 | €94 | €1k | €1k | €2k | ▲ 73.5% |
| Financial charges65/66B | - | €30k | €34k | €35k | €48k | ▲ 39.9% |
| Recurring financial charges65 | €20k | €30k | €34k | €35k | €41k | ▲ 18.8% |
| Non-recurring financial charges66B | - | - | - | - | €7k | - |
| Profit (loss) for the period before taxes9903 | €11k | €34k | €90k | €77k | €35k | ▼ 55.2% |
| Income taxes67/77 | €10k | €22k | €34k | €22k | €32k | ▲ 46.3% |
| Profit (loss) for the period9904 | €1k | €13k | €56k | €55k | €2k | ▼ 96.2% |
| Profit (loss) for the period to be appropriated9905 | €1k | €13k | €56k | €55k | €2k | ▼ 96.2% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €3.09M | €4.21M | €3.88M | €3.77M | €5.17M | ▲ 37.2% |
| Formation expenses20 | - | - | - | - | €0 | - |
| Fixed assets21/28 | €2.51M | €3.93M | €3.83M | €3.65M | €5.13M | ▲ 40.5% |
| Tangible fixed assets22/27 | €2.51M | €3.93M | €3.83M | €3.65M | €5.13M | ▲ 40.5% |
| Land and buildings22 | - | €3.91M | €3.81M | €3.62M | €5.06M | ▲ 39.8% |
| Plant, machinery and equipment23 | - | €15k | €11k | €12k | €11k | ▼ 6.1% |
| Furniture and vehicles24 | - | €14k | €7k | €19k | €56k | ▲ 191% |
| Current assets29/58 | €586k | €280k | €50k | €120k | €44k | ▼ 63.0% |
| Stocks and contracts in progress3 | €208k | €208k | - | - | - | - |
| Stocks30/36 | - | €208k | - | - | - | - |
| Amounts receivable within one year40/41 | €51k | €46k | €29k | €89k | €24k | ▼ 72.8% |
| Trade receivables40 | - | €24k | €13k | €24k | €22k | ▼ 9.8% |
| Other amounts receivable41 | - | €22k | €16k | €65k | €3k | ▼ 96.0% |
| Cash at bank and in hand54/58 | €302k | - | - | - | €741 | - |
| Deferred charges and accrued income490/1 | - | €26k | €21k | €31k | €19k | ▼ 37.5% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €3.09M | €4.21M | €3.88M | €3.77M | €5.17M | ▲ 37.2% |
| Equity10/15 | €1.55M | €1.56M | €1.62M | €1.39M | €1.39M | ▲ 0.2% |
| Contributions10/11 | €1.03M | €1.03M | €1.03M | €1.03M | €1.03M | = |
| Capital10 | - | €1.03M | €1.03M | €1.03M | €1.03M | = |
| Issued capital100 | - | €1.03M | €1.03M | €1.03M | €1.03M | = |
| Reserves13 | €512k | €512k | €568k | €344k | €344k | = |
| Non-distributable reserves130/1 | - | €20k | €23k | €26k | €26k | = |
| Legal reserve130 | - | €20k | €23k | €26k | €26k | = |
| Distributable reserves133 | - | €492k | €546k | €318k | €318k | = |
| Profit (loss) carried forward14 | €1k | €14k | €14k | €14k | €16k | ▲ 15.3% |
| Provisions and deferred taxes16 | €25k | €25k | €25k | €25k | €25k | = |
| Provisions for liabilities and charges160/5 | - | €25k | €25k | €25k | €25k | = |
| Pensions and similar obligations160 | - | €25k | €25k | €25k | €25k | = |
| Amounts payable17/49 | €1.52M | €2.63M | €2.24M | €2.35M | €3.75M | ▲ 59.5% |
| Amounts payable after more than one year17 | €1.17M | €2.23M | €1.94M | €1.83M | €3.33M | ▲ 81.5% |
| Financial debts170/4 | - | €1.81M | €1.53M | €1.42M | €2.64M | ▲ 86.0% |
| Other amounts payable178/9 | - | €415k | €415k | €415k | €690k | ▲ 66.2% |
| Amounts payable within one year42/48 | €342k | €395k | €287k | €518k | €408k | ▼ 21.2% |
| Current portion of amounts payable after more than one year42 | - | €141k | €122k | €130k | €180k | ▲ 38.7% |
| Financial debts43 | - | €36k | €22k | €32k | - | - |
| Credit institutions430/8 | - | €36k | €22k | €32k | - | - |
| Trade debts44 | €36k | €76k | €46k | €49k | €49k | ▼ 0.1% |
| Suppliers440/4 | - | €76k | €46k | €49k | €49k | ▼ 0.1% |
| Taxes, remuneration and social security45 | - | €26k | €36k | €22k | €15k | ▼ 32.8% |
| Taxes450/3 | - | €26k | €36k | €22k | €15k | ▼ 32.8% |
| Other amounts payable47/48 | - | €116k | €61k | €284k | €164k | ▼ 42.4% |
| Accrued charges and deferred income492/3 | - | €8k | €9k | €3k | €17k | ▲ 464% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €1k | €13k | €56k | €55k | €2k | ▼ 96.2% |
| + Depreciation and write-downs630 | €138k | €122k | €156k | €152k | €147k | ▼ 3.5% |
| Operating cash flow (approximation) | €139k | €134k | €212k | €207k | €149k | ▼ 28.1% |
| Investment in fixed assets (approximation) | - | €-1.55M | €-53k | €29k | €-1.62M | ▼ 5,714% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
31-01
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
2025
11-02
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema · 11 days late
2024
31-01
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
30-06
Financial
Highest result since 2019net €56k ▲348%
Operating result €123k, net result €56k, both a record.
02-02
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema · 2 days late
2022
17-01
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
30-06
Financial
Weakest financial yearnet €1k ▼86.1%
Net result drops to €1k, the lowest in the series; recovery starts the following year.
30-06
Financial
Liquidity triplescurrent ratio 1.71
Current ratio from 0.67 to 1.71; short-term debt falls from €452k to €342k.
30-01
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
30-01
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
2019
21-01
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
19-02
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema · 19 days late
2017
13-03
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 41 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts
We know of 3 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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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, Damme · 1 establishment unit since 1989
Ground area
1,792 m²
Building footprint
189 m²
Volume, LiDAR
866 m³
Parcel 31023D0560/00D000, Flanders · tallest building 7.5 m, ±2 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
Pompestraat 1, 8340 Damme
since 19892.044.629.049
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 31023D0560/00D000 | Flanders | 1,792 m² | 1 · 189 m² | 7.5 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 958 companies in sector 46319 we hold annual accounts for 610. 392 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPublic limited company
Founded11-08-1989
Fiscal year end30-06
Activities, NACEBEL 2025
46319Wholesale of fruit and vegetables, excluding potatoes
64210Activities of holding companies
90111Literary creation
Scores and ratios are computed by Checked and are not a credit decision.