HEIQ CHRISAL: what changed
What changed
HEIQ CHRISAL
NACE 47.783, Retail trade
filed annual accounts (NBB)
Net result for the year
€404,090
2024 · -€2.1m+€2.5m
Equity
€811,804
2024 · €410,516+€401,288
Cash
€1.6m
2024 · €1.3m+€324,299
Balance sheet total
€7.5m
2024 · €7.4m+€64,130
Largest movements
Assets
- Receivables within one year -€2.2m
down €2.2m (-72.1%), from €3.1m to €858,830
of which Other amounts receivable: -€1.7m
- Current investments +€1.5m
new in 2025: €1.5m
- Tangible fixed assets +€536,061
up €536,061 (+28.5%), from €1.9m to €2.4m
of which Leasing and similar rights: +€269,942
- Cash +€324,299
up €324,299 (+25.6%), from €1.3m to €1.6m
mainly Receivables within one year (+€2.2m) and Net result for the year (+€404,090)
Equity and liabilities
- Accrued charges and deferred income -€886,885
down €886,885 (-58.4%), from €1.5m to €631,625
- Profit (loss) carried forward +€404,090
up €404,090 (+18.9%), from -€2.1m to -€1.7m
- Debts after one year +€321,267
up €321,267 (+29.1%), from €1.1m to €1.4m
- Provisions +€131,484
up €131,484 (+4.0%), from €3.3m to €3.4m
- Current portion of long-term debt +€85,727
up €85,727 (+36.8%), from €232,922 to €318,649
Income statement
- Provisions -€3.2m
down €3.2m (-96.0%), from €3.3m to €131,484
- Services and other goods +€920,244
up €920,244 (+54.6%), from €1.7m to €2.6m
- Write-downs -€324,908
down €324,908 (-89.0%), from €365,104 to €40,196
- Goods and materials +€253,640
up €253,640 (+15.7%), from €1.6m to €1.9m
of which Purchases: +€265,378
- Turnover +€132,948
up €132,948 (+2.2%), from €6.0m to €6.1m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€2.1m
Turnover
+€132,948
Other operating income
+€59,720
Goods and materials
-€253,640
Services and other goods
-€920,244
Staff costs
+€36,255
Depreciation
-€53,594
Write-downs
+€324,908
Provisions
+€3.2m
Other operating charges
-€31,126
Other operating items
+€29
Financial income
+€50,425
Financial charges
+€1,376
Taxes
-€4,515
Result 2025
€404,090
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2.3m
Investment
-€2.4m
Financing
+€403,631
Cash 2024
€1.3m
From operations (derived)
+€2.3m
Net result for the year
+€404,090
Depreciation
+€348,088
Receivables after one year
-€18,853
Stocks and contracts
+€60,304
Receivables within one year
+€2.2m
Deferred charges and accrued income
+€34,211
Provisions
+€131,484
Trade debts
+€14,558
Tax, wage and social debts
-€2,747
Accrued charges and deferred income
-€886,885
Investment (derived)
-€2.4m
Investment in fixed assets (net)
-€878,972
Current investments
-€1.5m
Financing
+€403,631
Debts after one year
+€321,267
Current portion of long-term debt
+€85,727
Short-term financial debts
-€562
Contributions, distributions and other
-€2,802
Cash 2025
€1.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,399,419 | €7,463,550 | +€64,130 | +0.9% |
| Fixed assets | 21/28 | €1,904,742 | €2,435,626 | +€530,884 | +27.9% |
| Intangible fixed assets | 21 | €11,636 | €6,459 | -€5,177 | -44.5% |
| Tangible fixed assets | 22/27 | €1,881,386 | €2,417,447 | +€536,061 | +28.5% |
| Land and buildings | 22 | €925,887 | €844,367 | -€81,520 | -8.8% |
| Plant, machinery and equipment | 23 | €713,266 | €823,067 | +€109,801 | +15.4% |
| Furniture and vehicles | 24 | €71,456 | €56,789 | -€14,667 | -20.5% |
| Leasing and similar rights | 25 | €105,365 | €375,307 | +€269,942 | +256% |
| Assets under construction and advance payments | 27 | €65,412 | €317,917 | +€252,506 | +386% |
| Financial fixed assets | 28 | €11,720 | €11,720 | = | 0.0% |
| Affiliated companies | 280/1 | €10,000 | €10,000 | = | 0.0% |
| Participating interests | 280 | €10,000 | €10,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,720 | €1,720 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,720 | €1,720 | = | 0.0% |
| Current assets | 29/58 | €5,494,677 | €5,027,924 | -€466,753 | -8.5% |
| Amounts receivable after more than one year | 29 | €7,400 | €26,253 | +€18,853 | +255% |
| Other amounts receivable | 291 | €7,400 | €26,253 | +€18,853 | +255% |
| Stocks and contracts in progress | 3 | €1,101,548 | €1,041,245 | -€60,304 | -5.5% |
| Stocks | 30/36 | €1,101,548 | €1,041,245 | -€60,304 | -5.5% |
| Raw materials and consumables | 30/31 | €403,187 | €791,551 | +€388,364 | +96.3% |
| Finished goods | 33 | €698,362 | €249,693 | -€448,668 | -64.2% |
| Amounts receivable within one year | 40/41 | €3,074,220 | €858,830 | -€2.2m | -72.1% |
| Trade receivables | 40 | €801,173 | €292,539 | -€508,634 | -63.5% |
| Other amounts receivable | 41 | €2,273,047 | €566,291 | -€1.7m | -75.1% |
| Current investments | 50/53 | - | €1,500,000 | +€1.5m | |
| Other investments | 51/53 | - | €1,500,000 | +€1.5m | |
| Cash at bank and in hand | 54/58 | €1,265,218 | €1,589,517 | +€324,299 | +25.6% |
| Deferred charges and accrued income | 490/1 | €46,290 | €12,079 | -€34,211 | -73.9% |
| Total equity and liabilities | 10/49 | €7,399,419 | €7,463,550 | +€64,130 | +0.9% |
| Equity | 10/15 | €410,516 | €811,804 | +€401,288 | +97.8% |
| Contributions | 10/11 | €535,600 | €535,600 | = | 0.0% |
| Capital | 10 | €535,600 | €535,600 | = | 0.0% |
| Issued capital | 100 | €535,600 | €535,600 | = | 0.0% |
| Revaluation surpluses | 12 | €39,783 | €36,446 | -€3,338 | -8.4% |
| Reserves | 13 | €1,936,525 | €1,939,862 | +€3,338 | +0.2% |
| Non-distributable reserves | 130/1 | €53,560 | €53,560 | = | 0.0% |
| Legal reserve | 130 | €53,560 | €53,560 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,055,610 | €1,055,610 | = | 0.0% |
| Distributable reserves | 133 | €827,355 | €830,693 | +€3,338 | +0.4% |
| Profit (loss) carried forward | 14 | -€2,139,460 | -€1,735,370 | +€404,090 | +18.9% |
| Investment grants | 15 | €38,068 | €35,266 | -€2,802 | -7.4% |
| Provisions and deferred taxes | 16 | €3,312,676 | €3,444,160 | +€131,484 | +4.0% |
| Provisions for liabilities and charges | 160/5 | €3,312,676 | €3,444,160 | +€131,484 | +4.0% |
| Other liabilities and charges | 164/5 | €3,312,676 | €3,444,160 | +€131,484 | +4.0% |
| Amounts payable | 17/49 | €3,676,227 | €3,207,585 | -€468,641 | -12.7% |
| Amounts payable after more than one year | 17 | €1,102,517 | €1,423,784 | +€321,267 | +29.1% |
| Financial debts | 170/4 | €1,102,517 | €1,423,784 | +€321,267 | +29.1% |
| Leasing and similar obligations | 172 | €103,789 | €366,199 | +€262,410 | +253% |
| Credit institutions | 173 | €998,728 | €1,057,585 | +€58,858 | +5.9% |
| Amounts payable within one year | 42/48 | €1,055,199 | €1,152,176 | +€96,977 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €232,922 | €318,649 | +€85,727 | +36.8% |
| Financial debts | 43 | €84,720 | €84,159 | -€562 | -0.7% |
| Credit institutions | 430/8 | €84,720 | €84,159 | -€562 | -0.7% |
| Trade debts | 44 | €668,655 | €683,214 | +€14,558 | +2.2% |
| Suppliers | 440/4 | €668,655 | €683,214 | +€14,558 | +2.2% |
| Taxes, remuneration and social security | 45 | €68,902 | €66,155 | -€2,747 | -4.0% |
| Remuneration and social security | 454/9 | €68,902 | €66,155 | -€2,747 | -4.0% |
| Accrued charges and deferred income | 492/3 | €1,518,511 | €631,625 | -€886,885 | -58.4% |
| Operating income | 70/76A | €6,075,158 | €6,268,350 | +€193,192 | +3.2% |
| Turnover | 70 | €5,969,715 | €6,102,663 | +€132,948 | +2.2% |
| Other operating income | 74 | €104,443 | €164,163 | +€59,720 | +57.2% |
| Non-recurring operating income | 76A | €1,000 | €1,524 | +€524 | +52.4% |
| Operating charges | 60/66A | €8,128,768 | €5,845,512 | -€2.3m | -28.1% |
| Goods for resale, raw materials and consumables | 60 | €1,615,394 | €1,869,034 | +€253,640 | +15.7% |
| Purchases | 600/8 | €1,582,040 | €1,847,418 | +€265,378 | +16.8% |
| Change in stocks: decrease (increase) | 609 | €33,354 | €21,616 | -€11,738 | -35.2% |
| Services and other goods | 61 | €1,684,467 | €2,604,711 | +€920,244 | +54.6% |
| Remuneration, social security and pensions | 62 | €791,926 | €755,671 | -€36,255 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294,495 | €348,088 | +€53,594 | +18.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €365,104 | €40,196 | -€324,908 | -89.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €3,312,676 | €131,484 | -€3.2m | -96.0% |
| Other operating charges | 640/8 | €64,707 | €95,833 | +€31,126 | +48.1% |
| Non-recurring operating charges | 66A | - | €496 | +€496 | |
| Operating profit (loss) | 9901 | -€2,053,610 | €422,839 | +€2.5m | |
| Financial income | 75/76B | €52,435 | €102,860 | +€50,425 | +96.2% |
| Recurring financial income | 75 | €52,435 | €102,860 | +€50,425 | +96.2% |
| Income from current assets | 751 | €49,633 | €100,058 | +€50,425 | +102% |
| Other financial income | 752/9 | €2,802 | €2,802 | = | 0.0% |
| Financial charges | 65/66B | €116,899 | €115,523 | -€1,376 | -1.2% |
| Recurring financial charges | 65 | €116,899 | €115,523 | -€1,376 | -1.2% |
| Debt charges | 650 | €61,259 | €63,334 | +€2,075 | +3.4% |
| Other financial charges | 652/9 | €55,640 | €52,189 | -€3,451 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,118,073 | €410,176 | +€2.5m | |
| Income taxes | 67/77 | €1,572 | €6,086 | +€4,515 | +287% |
| Taxes | 670/3 | €1,572 | €6,086 | +€4,515 | +287% |
| Profit (loss) for the period | 9904 | -€2,119,645 | €404,090 | +€2.5m | |
| Transfer to tax-exempt reserves | 689 | €19,815 | - | -€19,815 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,139,460 | €404,090 | +€2.5m |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.