Chess Capital: what changed
Two financial 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.
Chess Capital
Largest movements
- Formation expenses -€4,218
no longer reported in 2025 (was €4,218)
- Profit (loss) carried forward -€8,131
down €8,131 (-18.0%), from €45,090 to €36,959
- Other debts +€4,000
up €4,000 (+5.5%), from €72,564 to €76,564
- Gross operating margin +€7,398
up €7,398 (+70.2%), from -€10,539 to -€3,141
- Depreciation -€3,026
down €3,026 (-41.8%), from €7,244 to €4,218
- Financial charges -€771
down €771 (-80.2%), from €961 to €190
- Other operating charges -€138
down €138 (-19.2%), from €720 to €581
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.
Derived cash bridge
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 | €155,111 | €150,747 | -€4,365 | -2.8% |
| Formation expenses | 20 | €4,218 | - | -€4,218 | |
| Fixed assets | 21/28 | €41,000 | €41,000 | = | 0.0% |
| Financial fixed assets | 28 | €41,000 | €41,000 | = | 0.0% |
| Current assets | 29/58 | €109,893 | €109,747 | -€146 | -0.1% |
| Amounts receivable within one year | 40/41 | €107,775 | €106,698 | -€1,077 | -1.0% |
| Trade receivables | 40 | €57,660 | €57,185 | -€475 | -0.8% |
| Other amounts receivable | 41 | €50,115 | €49,513 | -€601 | -1.2% |
| Cash at bank and in hand | 54/58 | €2,118 | €3,046 | +€928 | +43.8% |
| Deferred charges and accrued income | 490/1 | - | €2 | +€2 | |
| Total equity and liabilities | 10/49 | €155,111 | €150,747 | -€4,365 | -2.8% |
| Equity | 10/15 | €65,090 | €56,959 | -€8,131 | -12.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,090 | €36,959 | -€8,131 | -18.0% |
| Amounts payable | 17/49 | €90,021 | €93,788 | +€3,766 | +4.2% |
| Amounts payable within one year | 42/48 | €90,021 | €93,773 | +€3,752 | +4.2% |
| Trade debts | 44 | €17,457 | €17,209 | -€248 | -1.4% |
| Suppliers | 440/4 | €17,457 | €17,209 | -€248 | -1.4% |
| Other amounts payable | 47/48 | €72,564 | €76,564 | +€4,000 | +5.5% |
| Accrued charges and deferred income | 492/3 | - | €15 | +€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,244 | €4,218 | -€3,026 | -41.8% |
| Other operating charges | 640/8 | €720 | €581 | -€138 | -19.2% |
| Gross operating margin | 9900 | -€10,539 | -€3,141 | +€7,398 | +70.2% |
| Operating profit (loss) | 9901 | -€18,503 | -€7,941 | +€10,562 | +57.1% |
| Financial charges | 65/66B | €961 | €190 | -€771 | -80.2% |
| Recurring financial charges | 65 | €961 | €190 | -€771 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,464 | -€8,131 | +€11,333 | +58.2% |
| Profit (loss) for the period | 9904 | -€19,464 | -€8,131 | +€11,333 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,464 | -€8,131 | +€11,333 | +58.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.