CHESS PRODUKTIES: what changed
What changed
CHESS PRODUKTIES
NACE 59.113, Video and film production, excluding cinema and television films
filed annual accounts (NBB)
Net result for the year
€40,753
2024 · €48,618-€7,865
Equity
€458,030
2024 · €488,051-€30,021
Cash
€129,773
2024 · €71,394+€58,379
Balance sheet total
€548,272
2024 · €595,741-€47,469
Largest movements
Assets
- Current investments -€78,780
down €78,780 (-23.9%), from €329,187 to €250,407
- Cash +€58,379
up €58,379 (+81.8%), from €71,394 to €129,773
mainly Current investments (+€78,780) and Net result for the year (+€40,753)
- Tangible fixed assets -€21,344
down €21,344 (-12.2%), from €174,701 to €153,357
of which Leasing and similar rights: -€16,215
Equity and liabilities
- Reserves -€30,774
down €30,774 (-13.0%), from €236,135 to €205,362
of which Distributable reserves: -€35,000
- Other debts -€15,000
down €15,000 (-16.7%), from €90,000 to €75,000
Income statement
- Gross operating margin -€9,089
down €9,089 (-10.3%), from €88,661 to €79,572
- Taxes -€2,740
down €2,740 (-14.5%), from €18,932 to €16,192
- Financial income -€1,571
down €1,571 (-31.7%), from €4,954 to €3,383
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€48,618
Gross operating margin
-€9,089
Depreciation
-€338
Other operating charges
-€67
Financial income
-€1,571
Financial charges
+€459
Taxes
+€2,740
Result 2025
€40,753
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€51,831
Investment
+€77,322
Financing
-€70,774
Cash 2024
€71,394
From operations (derived)
+€51,831
Net result for the year
+€40,753
Depreciation
+€22,801
Receivables within one year
+€5,725
Trade debts
+€3,240
Tax, wage and social debts
+€252
Other debts
-€15,000
Accrued charges and deferred income
-€5,940
Investment (derived)
+€77,322
Investment in fixed assets (net)
-€1,458
Current investments
+€78,780
Financing
-€70,774
Contributions, distributions and other
-€70,774
Cash 2025
€129,773
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €595,741 | €548,272 | -€47,469 | -8.0% |
| Fixed assets | 21/28 | €174,701 | €153,357 | -€21,344 | -12.2% |
| Tangible fixed assets | 22/27 | €174,701 | €153,357 | -€21,344 | -12.2% |
| Plant, machinery and equipment | 23 | €5,591 | - | -€5,591 | |
| Furniture and vehicles | 24 | €23,662 | €24,125 | +€462 | +2.0% |
| Leasing and similar rights | 25 | €145,447 | €129,232 | -€16,215 | -11.1% |
| Current assets | 29/58 | €421,040 | €394,915 | -€26,125 | -6.2% |
| Amounts receivable within one year | 40/41 | €20,460 | €14,735 | -€5,725 | -28.0% |
| Trade receivables | 40 | €18,271 | €13,915 | -€4,356 | -23.8% |
| Other amounts receivable | 41 | €2,189 | €820 | -€1,369 | -62.5% |
| Current investments | 50/53 | €329,187 | €250,407 | -€78,780 | -23.9% |
| Cash at bank and in hand | 54/58 | €71,394 | €129,773 | +€58,379 | +81.8% |
| Total equity and liabilities | 10/49 | €595,741 | €548,272 | -€47,469 | -8.0% |
| Equity | 10/15 | €488,051 | €458,030 | -€30,021 | -6.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €236,135 | €205,362 | -€30,774 | -13.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €64,135 | €68,362 | +€4,226 | +6.6% |
| Distributable reserves | 133 | €168,000 | €133,000 | -€35,000 | -20.8% |
| Profit (loss) carried forward | 14 | €211,915 | €212,668 | +€753 | +0.4% |
| Amounts payable | 17/49 | €107,690 | €90,242 | -€17,448 | -16.2% |
| Amounts payable within one year | 42/48 | €98,017 | €86,509 | -€11,508 | -11.7% |
| Trade debts | 44 | €1,084 | €4,324 | +€3,240 | +299% |
| Suppliers | 440/4 | €1,084 | €4,324 | +€3,240 | +299% |
| Taxes, remuneration and social security | 45 | €6,933 | €7,185 | +€252 | +3.6% |
| Taxes | 450/3 | €6,933 | €7,185 | +€252 | +3.6% |
| Other amounts payable | 47/48 | €90,000 | €75,000 | -€15,000 | -16.7% |
| Accrued charges and deferred income | 492/3 | €9,674 | €3,733 | -€5,940 | -61.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,464 | €22,801 | +€338 | +1.5% |
| Other operating charges | 640/8 | €2,392 | €2,459 | +€67 | +2.8% |
| Gross operating margin | 9900 | €88,661 | €79,572 | -€9,089 | -10.3% |
| Operating profit (loss) | 9901 | €63,805 | €54,312 | -€9,493 | -14.9% |
| Financial income | 75/76B | €4,954 | €3,383 | -€1,571 | -31.7% |
| Recurring financial income | 75 | €4,954 | €3,383 | -€1,571 | -31.7% |
| Financial charges | 65/66B | €1,209 | €750 | -€459 | -38.0% |
| Recurring financial charges | 65 | €1,209 | €750 | -€459 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €67,550 | €56,945 | -€10,605 | -15.7% |
| Income taxes | 67/77 | €18,932 | €16,192 | -€2,740 | -14.5% |
| Profit (loss) for the period | 9904 | €48,618 | €40,753 | -€7,865 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,618 | €40,753 | -€7,865 | -16.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.