CHESCONSULT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CHESCONSULT
Largest movements
- Tangible fixed assets -€6,892
down €6,892 (-26.2%), from €26,265 to €19,373
of which Furniture and vehicles: -€4,792
- Cash -€5,395
down €5,395 (-23.2%), from €23,291 to €17,896
mainly Net result for the year (-€10,694) and Stocks and contracts (-€3,109)
- Stocks and contracts +€3,109
new in 2025: €3,109
- Deferred charges and accrued income +€915
up €915 (+60.6%), from €1,508 to €2,423
- Profit (loss) carried forward -€10,694
down €10,694 (-16.5%), from €64,851 to €54,157
- Trade debts +€1,432
up €1,432 (+3384.7%), from €42 to €1,474
- Financial charges -€14,780
down €14,780 (-23.7%), from €62,352 to €47,572
- Gross operating margin -€7,740
down €7,740 (-14.7%), from €52,690 to €44,949
- Depreciation +€817
up €817 (+13.4%), from €6,075 to €6,892
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,310 | €72,525 | -€8,785 | -10.8% |
| Fixed assets | 21/28 | €26,915 | €20,023 | -€6,892 | -25.6% |
| Tangible fixed assets | 22/27 | €26,265 | €19,373 | -€6,892 | -26.2% |
| Plant, machinery and equipment | 23 | €153 | €45 | -€109 | -70.9% |
| Furniture and vehicles | 24 | €10,713 | €5,922 | -€4,792 | -44.7% |
| Other tangible fixed assets | 26 | €15,399 | €13,407 | -€1,992 | -12.9% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €54,395 | €52,502 | -€1,893 | -3.5% |
| Stocks and contracts in progress | 3 | - | €3,109 | +€3,109 | |
| Stocks | 30/36 | - | €3,109 | +€3,109 | |
| Amounts receivable within one year | 40/41 | €29,596 | €29,074 | -€521 | -1.8% |
| Trade receivables | 40 | €29,596 | €28,859 | -€737 | -2.5% |
| Other amounts receivable | 41 | - | €216 | +€216 | |
| Cash at bank and in hand | 54/58 | €23,291 | €17,896 | -€5,395 | -23.2% |
| Deferred charges and accrued income | 490/1 | €1,508 | €2,423 | +€915 | +60.6% |
| Total equity and liabilities | 10/49 | €81,310 | €72,525 | -€8,785 | -10.8% |
| Equity | 10/15 | €71,051 | €60,357 | -€10,694 | -15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,851 | €54,157 | -€10,694 | -16.5% |
| Amounts payable | 17/49 | €10,259 | €12,168 | +€1,909 | +18.6% |
| Amounts payable within one year | 42/48 | €10,259 | €12,168 | +€1,909 | +18.6% |
| Trade debts | 44 | €42 | €1,474 | +€1,432 | +3384.7% |
| Suppliers | 440/4 | €42 | €1,474 | +€1,432 | +3384.7% |
| Taxes, remuneration and social security | 45 | €10,014 | €10,491 | +€477 | +4.8% |
| Taxes | 450/3 | €10,014 | €7,491 | -€2,523 | -25.2% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €202 | €202 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,075 | €6,892 | +€817 | +13.4% |
| Other operating charges | 640/8 | €647 | €937 | +€289 | +44.7% |
| Gross operating margin | 9900 | €52,690 | €44,949 | -€7,740 | -14.7% |
| Operating profit (loss) | 9901 | €45,967 | €37,121 | -€8,846 | -19.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €62,352 | €47,572 | -€14,780 | -23.7% |
| Recurring financial charges | 65 | €62,352 | €47,572 | -€14,780 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,385 | -€10,451 | +€5,934 | +36.2% |
| Income taxes | 67/77 | €236 | €243 | +€7 | +2.8% |
| Profit (loss) for the period | 9904 | -€16,621 | -€10,694 | +€5,927 | +35.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,621 | -€10,694 | +€5,927 | +35.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.