CHYA
ActiveFinancials · financial year 2024, micro format
2025 annual accounts not yet filed, deadline passed on 31 July 2026 The financial year closed on 31 December 2025. The accounts are due at the latest 7 months after the close (Companies Code art. 3:10). Source: NBB filings, as of 5 November 2026.
Annual accounts 2024 filed on 23-02-2026 PDF all 7 filings
Turnover
≈ €310,000
Estimated: probably between €230,000 and €380,000
Total assets
€43,078=
2023 · €43,061
Net result
€2,638▲ 110%
2023 · €1,255
Working capital
€5,500
2023 · -€457
Multi-year overview
2018 to 2024, 7 financial yearsOperating result
€4,731
▲ 133%
2024
20182024
Net result
€2,638
▲ 110%
2024
middle half of the sector
20182024
Equity
€17,929
▲ 17.3%
2024
middle half of the sector
20182024
Total assets
€43,078
=
2024
lowest quarter of the sector
20182024
Debt
€25,149
▼ 9.4%
2024
20182024
Working capital
€5,500
2024
middle half of the sector
20182024
Solvency
41.6%
▲ 6.1pp
2024
middle half of the sector
20182024
Current ratio
1.22
▲ 0.24
2024
middle half of the sector
20182024
Return on assets (ROA)
6.1%
▲ 3.2pp
2024
middle half of the sector
20182024
Staff (FTE)
4
▲ 53.8%
2024
20182024
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line2018201920202021202220232024
Operating result€5,512-€1,142▼ 79.3%-€3,400€8,932€1,230▼ 86.2%€2,031▲ 65.1%€4,731▲ 133%
Net result€3,842-€503▼ 86.9%-€3,631within the sector's middle half€7,286within the sector's middle half-€163within the sector's middle half€1,255within the sector's middle half€2,638within the sector's middle half▲ 110%
Equity€10,042-€10,545▲ 5.0%€6,914within the sector's middle half▼ 34.4%€14,199within the sector's middle half▲ 105%€14,036within the sector's middle half▼ 1.1%€15,291within the sector's middle half▲ 8.9%€17,929within the sector's middle half▲ 17.3%
Total assets€31,785-€56,045▲ 76.3%€38,860within the sector's middle half▼ 30.7%€41,702below the sector's middle half▲ 7.3%€42,141below the sector's middle half▲ 1.1%€43,061below the sector's middle half▲ 2.2%€43,078below the sector's middle half=
Debt€21,743-€45,500▲ 109%€31,947▼ 29.8%€27,503▼ 13.9%€28,104▲ 2.2%€27,770▼ 1.2%€25,149▼ 9.4%
Working capital€6,484-€3,578▼ 44.8%-€3,646within the sector's middle half-€1,301within the sector's middle half▲ 64.3%-€1,195within the sector's middle half▲ 8.1%-€457within the sector's middle half▲ 61.7%€5,500within the sector's middle half
Solvency31.6%-18.8%▼ 12.8pp17.8%within the sector's middle half▼ 1.0pp34.0%within the sector's middle half▲ 16.3pp33.3%within the sector's middle half▼ 0.7pp35.5%within the sector's middle half▲ 2.2pp41.6%within the sector's middle half▲ 6.1pp
Current ratio1.60-1.10▼ 0.500.82within the sector's middle half▼ 0.280.95within the sector's middle half▲ 0.130.96within the sector's middle half=0.98within the sector's middle half▲ 0.031.22within the sector's middle half▲ 0.24
Return on assets (ROA)12.1%-0.9%▼ 11.2pp-9.3%within the sector's middle half▼ 10.2pp17.5%within the sector's middle half▲ 26.8pp-0.4%within the sector's middle half▼ 17.9pp2.9%within the sector's middle half▲ 3.3pp6.1%within the sector's middle half▲ 3.2pp
Staff (FTE)1.1-2.5▲ 127%1.9within the sector's middle half▼ 24.0%2.6▲ 36.8%2.3▼ 11.5%2.6▲ 13.0%4▲ 53.8%
above
within
below
The sector band is the middle half of the companies in Food and beverage service activities (NACE 56). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2024 is 133% higher than in 2023 and the highest since 2021. It is the second rise in a row, after the fall in 2022.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €43,078
Fixed assets
€13,037 ▼ 17.2%
Current assets
€30,041 ▲ 10.0%
Equity and liabilities €43,078
Equity
€17,929 ▲ 17.3%
Debt
€25,149 ▼ 9.4%
Debt's share of the balance-sheet total falls from 64.5% to 58.4%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€7,443▲
2023 · €5,022
Cash flow
€5,350▲
2023 · €4,246
Quick ratio
1.12▲
2023 · 0.91
Debt to equity
1.40▼
2023 · 1.82
ROE
14.7%▲
2023 · 8.2%
Interest coverage
5.48
Debt ≤ 1 year
€24,541▼
2023 · €27,770
Income taxes
€735▼
2023 · €776
Staff costs
€76,295▲
2023 · €56,721
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Staff
| Item | 31-12-2021 | 31-12-2022 | 31-12-2023 | 31-12-2024 |
|---|---|---|---|---|
| Employees at the balance-sheet date | 2 | 3 | 4 | 4 |
| full-time | - | 1 | 1 | - |
| part-time | 2 | 2 | 3 | 4 |
| in full-time equivalents | 0.5 | 1.6 | 2.2 | 1.5 |
| Average over the year, in full-time equivalents | 1.1 | 1.1 | 1.8 | 1.5 |
| On a permanent contract | 2 | 2 | 4 | 4 |
| Joined | 4 | 7 | 5 | 1 |
| Left | 6 | 6 | 4 | 1 |
Source: social balance sheet in the 2021 to 2024 annual accounts
Investments
| Item | 2021 | 2022 | 2023 | 2024 |
|---|---|---|---|---|
| Tangible fixed assets | - | €2,399 | €1,074 | - |
| Financial fixed assets | - | - | €2,434 | - |
| Depreciation and write-downs of the year | €2,577 | €2,668 | €2,991 | €2,712 |
Source: notes to the 2021 to 2024 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | €11,911 | €31,193 | €56,721 | €76,295 | ▲ 34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €1,923 | €2,168 | €3,591 | €2,577 | €2,668 | €2,991 | €2,712 | ▼ 9.3% |
| Other operating charges640/8 | - | - | - | €740 | €4,640 | €1,474 | €1,783 | ▲ 20.9% |
| Gross operating margin9900 | €33,567 | €72,607 | €24,767 | €24,160 | €39,731 | €63,216 | €85,521 | ▲ 35.3% |
| Operating profit (loss)9901 | €5,512 | €1,142 | -€3,400 | €8,932 | €1,230 | €2,031 | €4,731 | ▲ 133% |
| Financial income75/76B | - | - | - | €0 | €0 | - | €0 | - |
| Recurring financial income75 | - | €1 | - | €0 | €0 | - | €0 | - |
| Financial charges65/66B | - | - | - | €423 | €971 | - | €1,358 | - |
| Recurring financial charges65 | €115 | €445 | €185 | €423 | €971 | - | €1,358 | - |
| Profit (loss) for the period before taxes9903 | €5,398 | €698 | -€3,585 | €8,509 | €259 | €2,031 | €3,373 | ▲ 66.1% |
| Income taxes67/77 | €1,556 | €195 | €47 | €1,223 | €422 | €776 | €735 | ▼ 5.3% |
| Profit (loss) for the period9904 | €3,842 | €503 | -€3,631 | €7,286 | -€163 | €1,255 | €2,638 | ▲ 110% |
| Profit (loss) for the period to be appropriated9905 | €3,842 | €503 | -€3,631 | €7,286 | -€163 | €1,255 | €2,638 | ▲ 110% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €31,785 | €56,045 | €38,860 | €41,702 | €42,141 | €43,061 | €43,078 | = |
| Fixed assets21/28 | €14,557 | €18,001 | €22,132 | €15,500 | €15,231 | €15,748 | €13,037 | ▼ 17.2% |
| Tangible fixed assets22/27 | €14,557 | €18,001 | €22,132 | €15,500 | €15,231 | €13,314 | €10,602 | ▼ 20.4% |
| Plant, machinery and equipment23 | - | - | - | €15,500 | €15,231 | €13,314 | €10,602 | ▼ 20.4% |
| Financial fixed assets28 | - | - | - | - | - | €2,434 | €2,434 | = |
| Current assets29/58 | €17,228 | €38,044 | €16,728 | €26,202 | €26,909 | €27,312 | €30,041 | ▲ 10.0% |
| Stocks and contracts in progress3 | €857 | €3,976 | €400 | €989 | €3,996 | €1,970 | €2,575 | ▲ 30.7% |
| Stocks30/36 | - | - | - | €989 | €3,996 | €1,970 | €2,575 | ▲ 30.7% |
| Amounts receivable within one year40/41 | €12,374 | €27,515 | €15,164 | €18,053 | €16,534 | €21,634 | €10,902 | ▼ 49.6% |
| Trade receivables40 | - | - | - | €11,495 | €6,972 | €9,685 | €10,902 | ▲ 12.6% |
| Other amounts receivable41 | - | - | - | €6,559 | €9,562 | €11,949 | - | - |
| Cash at bank and in hand54/58 | €2,963 | €3,745 | €1,107 | €5,390 | €5,527 | €3,082 | €16,494 | ▲ 435% |
| Deferred charges and accrued income490/1 | - | - | - | €1,769 | €851 | €626 | €69 | ▼ 88.9% |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €31,785 | €56,045 | €38,860 | €41,702 | €42,141 | €43,061 | €43,078 | = |
| Equity10/15 | €10,042 | €10,545 | €6,914 | €14,199 | €14,036 | €15,291 | €17,929 | ▲ 17.3% |
| Contributions10/11 | €6,200 | €6,200 | - | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Reserves13 | €192 | €217 | €217 | €217 | €217 | €217 | €217 | = |
| Non-distributable reserves130/1 | - | - | - | €217 | €217 | €217 | €217 | = |
| Reserves not available under the articles1311 | - | - | - | €217 | €217 | €217 | €217 | = |
| Profit (loss) carried forward14 | €3,650 | €4,128 | €496 | €7,782 | €7,619 | €8,874 | €11,512 | ▲ 29.7% |
| Amounts payable17/49 | €21,743 | €45,500 | €31,947 | €27,503 | €28,104 | €27,770 | €25,149 | ▼ 9.4% |
| Amounts payable after more than one year17 | €11,000 | €11,000 | €11,490 | - | - | - | - | - |
| Amounts payable within one year42/48 | €10,743 | €34,467 | €20,375 | €27,503 | €28,104 | €27,770 | €24,541 | ▼ 11.6% |
| Trade debts44 | €3,444 | €17,585 | €3,505 | €25,092 | €19,793 | €4,111 | €6,557 | ▲ 59.5% |
| Suppliers440/4 | - | - | - | €25,092 | €19,793 | €4,111 | €6,557 | ▲ 59.5% |
| Taxes, remuneration and social security45 | - | - | - | €2,411 | €8,311 | €23,659 | €14,854 | ▼ 37.2% |
| Taxes450/3 | - | - | - | €1,637 | €5,713 | €9,764 | €9,446 | ▼ 3.3% |
| Remuneration and social security454/9 | - | - | - | €774 | €2,598 | €13,896 | €5,408 | ▼ 61.1% |
| Other amounts payable47/48 | - | - | - | - | - | - | €3,130 | - |
| Accrued charges and deferred income492/3 | - | - | - | - | - | - | €608 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €3,842 | €503 | -€3,631 | €7,286 | -€163 | €1,255 | €2,638 | ▲ 110% |
| + Depreciation and write-downs630 | €1,923 | €2,168 | €3,591 | €2,577 | €2,668 | €2,991 | €2,712 | ▼ 9.3% |
| Operating cash flow (approximation) | €5,764 | €2,671 | -€41 | €9,863 | €2,505 | €4,246 | €5,350 | ▲ 26.0% |
| Investment in fixed assets (approximation) | - | -€5,612 | -€7,722 | €4,055 | -€2,399 | -€3,508 | €0 | - |
| Change in cash | - | €781 | -€2,638 | €4,284 | €137 | -€2,445 | €13,412 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 26,972 companies had the same profile as CHYA has now. Two years later, 94.9% were still going and 1.6% had gone bankrupt.
- Micro
- 5 to 10 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
94.9%
was still going
3.4%
stopped otherwise
1.6%
went bankrupt
Another 0.1% stopped without a precise date, possibly only after those two years.
The bankruptcy probability of CHYA itself is higher: 8.4% within 12 months. It rests on far more data about CHYA than the profile alone.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 26,972 companies, not a prediction for CHYA. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Filings with the National Bank (7)
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2024 | micro format | 23-02-2026 | 2026-00041832 | |
| 31-12-2023 | micro format | 05-11-2024 | 2024-00529536 | |
| 31-12-2022 | micro format | 25-08-2023 | 2023-00379356 | |
| 31-12-2021 | micro format | 27-09-2022 | 2022-20436641 | |
| 31-12-2020 | micro format | 28-10-2021 | 2021-74100051 | |
| 31-12-2019 | micro format | 02-12-2020 | 2020-74000206 | |
| 31-12-2018 | micro format | 27-06-2019 | 2019-24300525 |