Chess Consult: 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 Consult
Largest movements
- Cash +€57,027
up €57,027 (+52.8%), from €108,042 to €165,070
mainly Net result for the year (+€54,771) and Accrued charges and deferred income (+€8,882)
- Receivables within one year -€6,779
down €6,779 (-12.1%), from €56,178 to €49,399
of which Other amounts receivable: -€17,864
- Tangible fixed assets +€3,547
up €3,547 (+20.2%), from €17,534 to €21,081
of which Other tangible fixed assets: +€6,975
- Reserves +€54,771
up €54,771 (+66.7%), from €82,081 to €136,853
- Accrued charges and deferred income +€8,882
up €8,882 (+438%), from €2,028 to €10,909
- Other debts -€4,110
down €4,110 (-71.9%), from €5,719 to €1,609
- Trade debts -€3,176
no longer reported in 2025 (was €3,176)
- Tax, wage and social debts -€2,817
down €2,817 (-14.1%), from €19,923 to €17,107
of which Taxes: -€2,817
- Gross operating margin -€7,381
down €7,381 (-7.9%), from €93,094 to €85,714
- Taxes +€4,145
up €4,145 (+23.8%), from €17,450 to €21,595
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 | €182,572 | €236,122 | +€53,550 | +29.3% |
| Fixed assets | 21/28 | €17,534 | €21,081 | +€3,547 | +20.2% |
| Tangible fixed assets | 22/27 | €17,534 | €21,081 | +€3,547 | +20.2% |
| Plant, machinery and equipment | 23 | €23 | €1,755 | +€1,732 | +7,471% |
| Furniture and vehicles | 24 | €15,213 | €10,053 | -€5,160 | -33.9% |
| Other tangible fixed assets | 26 | €2,298 | €9,273 | +€6,975 | +304% |
| Current assets | 29/58 | €165,038 | €215,041 | +€50,003 | +30.3% |
| Amounts receivable within one year | 40/41 | €56,178 | €49,399 | -€6,779 | -12.1% |
| Trade receivables | 40 | €38,313 | €49,398 | +€11,085 | +28.9% |
| Other amounts receivable | 41 | €17,866 | €1 | -€17,864 | -100.0% |
| Cash at bank and in hand | 54/58 | €108,042 | €165,070 | +€57,027 | +52.8% |
| Deferred charges and accrued income | 490/1 | €817 | €572 | -€245 | -30.0% |
| Total equity and liabilities | 10/49 | €182,572 | €236,122 | +€53,550 | +29.3% |
| Equity | 10/15 | €151,726 | €206,497 | +€54,771 | +36.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €82,081 | €136,853 | +€54,771 | +66.7% |
| Distributable reserves | 133 | €82,081 | €136,853 | +€54,771 | +66.7% |
| Profit (loss) carried forward | 14 | €67,145 | €67,145 | = | 0.0% |
| Amounts payable | 17/49 | €30,846 | €29,625 | -€1,221 | -4.0% |
| Amounts payable within one year | 42/48 | €28,818 | €18,715 | -€10,103 | -35.1% |
| Trade debts | 44 | €3,176 | - | -€3,176 | |
| Suppliers | 440/4 | €3,176 | - | -€3,176 | |
| Taxes, remuneration and social security | 45 | €19,923 | €17,107 | -€2,817 | -14.1% |
| Taxes | 450/3 | €17,623 | €14,807 | -€2,817 | -16.0% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €5,719 | €1,609 | -€4,110 | -71.9% |
| Accrued charges and deferred income | 492/3 | €2,028 | €10,909 | +€8,882 | +438% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,767 | €8,101 | +€334 | +4.3% |
| Other operating charges | 640/8 | €400 | €790 | +€390 | +97.5% |
| Gross operating margin | 9900 | €93,094 | €85,714 | -€7,381 | -7.9% |
| Operating profit (loss) | 9901 | €84,928 | €76,823 | -€8,105 | -9.5% |
| Financial income | 75/76B | €94 | €0 | -€94 | -100.0% |
| Recurring financial income | 75 | €94 | €0 | -€94 | -100.0% |
| Financial charges | 65/66B | €427 | €457 | +€30 | +7.0% |
| Recurring financial charges | 65 | €427 | €457 | +€30 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €84,595 | €76,366 | -€8,229 | -9.7% |
| Income taxes | 67/77 | €17,450 | €21,595 | +€4,145 | +23.8% |
| Profit (loss) for the period | 9904 | €67,145 | €54,771 | -€12,373 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,145 | €54,771 | -€12,373 | -18.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.