Chess Consulting: 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 Consulting
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€33,772
down €33,772 (-5.2%), from €652,435 to €618,663
- Current portion of long-term debt +€21,206
up €21,206 (+169%), from €12,565 to €33,772
- Other operating charges -€36,966
down €36,966 (-93.0%), from €39,767 to €2,800
- Financial charges +€16,182
up €16,182 (+159%), from €10,153 to €26,335
- Depreciation +€14,132
up €14,132 (+963%), from €1,467 to €15,598
- Gross operating margin -€6,946
down €6,946 (-13.1%), from €53,010 to €46,064
- Taxes +€833
up €833 (+318%), from €262 to €1,095
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 | €1,253,095 | €1,246,763 | -€6,332 | -0.5% |
| Fixed assets | 21/28 | €1,158,126 | €1,160,300 | +€2,174 | +0.2% |
| Tangible fixed assets | 22/27 | €824,486 | €826,160 | +€1,674 | +0.2% |
| Land and buildings | 22 | €820,000 | €824,678 | +€4,678 | +0.6% |
| Plant, machinery and equipment | 23 | €2,735 | €324 | -€2,411 | -88.2% |
| Furniture and vehicles | 24 | €1,751 | €1,157 | -€593 | -33.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €333,640 | €334,140 | +€500 | +0.1% |
| Current assets | 29/58 | €94,969 | €86,464 | -€8,505 | -9.0% |
| Amounts receivable within one year | 40/41 | €78,747 | €75,427 | -€3,320 | -4.2% |
| Trade receivables | 40 | €77,581 | €75,427 | -€2,154 | -2.8% |
| Other amounts receivable | 41 | €1,166 | €0 | -€1,166 | -100% |
| Cash at bank and in hand | 54/58 | €9,167 | €2,852 | -€6,315 | -68.9% |
| Deferred charges and accrued income | 490/1 | €7,056 | €8,185 | +€1,129 | +16.0% |
| Total equity and liabilities | 10/49 | €1,253,095 | €1,246,763 | -€6,332 | -0.5% |
| Equity | 10/15 | €41,904 | €42,140 | +€235 | +0.6% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,904 | €29,140 | +€235 | +0.8% |
| Amounts payable | 17/49 | €1,211,190 | €1,204,623 | -€6,567 | -0.5% |
| Amounts payable after more than one year | 17 | €652,435 | €618,663 | -€33,772 | -5.2% |
| Financial debts | 170/4 | €652,435 | €618,663 | -€33,772 | -5.2% |
| Amounts payable within one year | 42/48 | €558,756 | €585,961 | +€27,205 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €12,565 | €33,772 | +€21,206 | +169% |
| Trade debts | 44 | €7,211 | €3,602 | -€3,608 | -50.0% |
| Suppliers | 440/4 | €7,211 | €3,602 | -€3,608 | -50.0% |
| Advances received on contracts in progress | 46 | €4,538 | €0 | -€4,538 | -100% |
| Taxes, remuneration and social security | 45 | €537 | €8,081 | +€7,543 | +1,403% |
| Taxes | 450/3 | €537 | €8,081 | +€7,543 | +1,403% |
| Other amounts payable | 47/48 | €533,905 | €540,506 | +€6,601 | +1.2% |
| Non-recurring operating income | 76A | €69,340 | €294 | -€69,047 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,467 | €15,598 | +€14,132 | +963% |
| Other operating charges | 640/8 | €39,767 | €2,800 | -€36,966 | -93.0% |
| Gross operating margin | 9900 | €53,010 | €46,064 | -€6,946 | -13.1% |
| Operating profit (loss) | 9901 | €11,777 | €27,665 | +€15,888 | +135% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €10,153 | €26,335 | +€16,182 | +159% |
| Recurring financial charges | 65 | €10,153 | €26,335 | +€16,182 | +159% |
| Profit (loss) for the period before taxes | 9903 | €1,628 | €1,330 | -€298 | -18.3% |
| Income taxes | 67/77 | €262 | €1,095 | +€833 | +318% |
| Profit (loss) for the period | 9904 | €1,366 | €235 | -€1,131 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,366 | €235 | -€1,131 | -82.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.