cHESS Management: 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 Management
Largest movements
- Cash -€17,285
down €17,285 (-98.7%), from €17,506 to €221
mainly Net result for the year (-€14,602) and Accrued charges and deferred income (-€4,620)
- Profit (loss) carried forward -€14,602
down €14,602 (-109%), from -€13,433 to -€28,035
- Other debts +€5,755
up €5,755 (+55.3%), from €10,412 to €16,167
- Accrued charges and deferred income -€4,620
no longer reported in 2025 (was €4,620)
- Trade debts -€3,630
down €3,630 (-20.1%), from €18,030 to €14,400
- Turnover -€59,698
down €59,698 (-95.2%), from €62,698 to €3,000
- Purchases and services -€36,310
down €36,310 (-68.1%), from €53,293 to €16,983
- Gross operating margin -€23,388
down €23,388, from €9,405 to -€13,983
- Financial charges -€1,154
down €1,154 (-87.2%), from €1,324 to €170
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 | €21,129 | €4,032 | -€17,097 | -80.9% |
| Fixed assets | 21/28 | €750 | €750 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €20,379 | €3,282 | -€17,097 | -83.9% |
| Amounts receivable within one year | 40/41 | €2,873 | €3,061 | +€188 | +6.6% |
| Other amounts receivable | 41 | €2,873 | €3,061 | +€188 | +6.6% |
| Cash at bank and in hand | 54/58 | €17,506 | €221 | -€17,285 | -98.7% |
| Total equity and liabilities | 10/49 | €21,129 | €4,032 | -€17,097 | -80.9% |
| Equity | 10/15 | -€11,933 | -€26,535 | -€14,602 | -122% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,433 | -€28,035 | -€14,602 | -109% |
| Amounts payable | 17/49 | €33,062 | €30,567 | -€2,495 | -7.5% |
| Amounts payable within one year | 42/48 | €28,442 | €30,567 | +€2,125 | +7.5% |
| Trade debts | 44 | €18,030 | €14,400 | -€3,630 | -20.1% |
| Suppliers | 440/4 | €18,030 | €14,400 | -€3,630 | -20.1% |
| Other amounts payable | 47/48 | €10,412 | €16,167 | +€5,755 | +55.3% |
| Accrued charges and deferred income | 492/3 | €4,620 | - | -€4,620 | |
| Turnover | 70 | €62,698 | €3,000 | -€59,698 | -95.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €53,293 | €16,983 | -€36,310 | -68.1% |
| Other operating charges | 640/8 | €446 | €449 | +€3 | +0.6% |
| Gross operating margin | 9900 | €9,405 | -€13,983 | -€23,388 | |
| Operating profit (loss) | 9901 | €8,959 | -€14,432 | -€23,391 | |
| Financial charges | 65/66B | €1,324 | €170 | -€1,154 | -87.2% |
| Recurring financial charges | 65 | €1,324 | €170 | -€1,154 | -87.2% |
| Profit (loss) for the period before taxes | 9903 | €7,635 | -€14,602 | -€22,237 | |
| Profit (loss) for the period | 9904 | €7,635 | -€14,602 | -€22,237 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,635 | -€14,602 | -€22,237 |
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 15 October 2026 via checked.be.