CHESS RANCH: 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 RANCH
Largest movements
- Tangible fixed assets -€47,234
down €47,234 (-12.6%), from €374,241 to €327,007
- Receivables within one year +€7,491
up €7,491 (+642%), from €1,167 to €8,658
- Stocks and contracts -€4,100
down €4,100 (-21.5%), from €19,100 to €15,000
- Trade debts -€19,642
down €19,642 (-82.8%), from €23,732 to €4,090
- Profit (loss) carried forward -€18,842
down €18,842 (-5.0%), from -€378,694 to -€397,536
- Gross operating margin +€50,972
up €50,972, from -€21,322 to €29,650
- Purchases and services -€33,627
down €33,627 (-27.4%), from €122,676 to €89,048
- Other operating charges +€405
up €405 (+475%), from €85 to €490
- Financial charges -€300
down €300 (-66.2%), from €454 to €153
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €396,728 | €355,493 | -€41,235 | -10.4% |
| Fixed assets | 21/28 | €374,241 | €327,007 | -€47,234 | -12.6% |
| Tangible fixed assets | 22/27 | €374,241 | €327,007 | -€47,234 | -12.6% |
| Land and buildings | 22 | €48,189 | €42,577 | -€5,612 | -11.6% |
| Plant, machinery and equipment | 23 | €71,945 | €54,988 | -€16,957 | -23.6% |
| Furniture and vehicles | 24 | €53,156 | €41,796 | -€11,360 | -21.4% |
| Other tangible fixed assets | 26 | €200,951 | €187,646 | -€13,306 | -6.6% |
| Current assets | 29/58 | €22,487 | €28,486 | +€5,999 | +26.7% |
| Stocks and contracts in progress | 3 | €19,100 | €15,000 | -€4,100 | -21.5% |
| Stocks | 30/36 | €19,100 | €15,000 | -€4,100 | -21.5% |
| Amounts receivable within one year | 40/41 | €1,167 | €8,658 | +€7,491 | +642% |
| Trade receivables | 40 | €1,167 | €8,658 | +€7,491 | +642% |
| Cash at bank and in hand | 54/58 | €1,853 | €4,828 | +€2,975 | +161% |
| Deferred charges and accrued income | 490/1 | €367 | - | -€367 | |
| Total equity and liabilities | 10/49 | €396,728 | €355,493 | -€41,235 | -10.4% |
| Equity | 10/15 | -€353,694 | -€372,536 | -€18,842 | -5.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Contributions outside capital | 11 | €25,000 | €25,000 | = | 0.0% |
| Other | 1109/19 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€378,694 | -€397,536 | -€18,842 | -5.0% |
| Amounts payable | 17/49 | €750,422 | €728,029 | -€22,393 | -3.0% |
| Amounts payable within one year | 42/48 | €750,422 | €728,029 | -€22,393 | -3.0% |
| Trade debts | 44 | €23,732 | €4,090 | -€19,642 | -82.8% |
| Suppliers | 440/4 | €23,732 | €4,090 | -€19,642 | -82.8% |
| Taxes, remuneration and social security | 45 | €3,980 | €1,225 | -€2,755 | -69.2% |
| Taxes | 450/3 | €843 | €1,225 | +€381 | +45.2% |
| Remuneration and social security | 454/9 | €3,137 | - | -€3,137 | |
| Other amounts payable | 47/48 | €722,710 | €722,714 | +€4 | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €122,676 | €89,048 | -€33,627 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,051 | €47,849 | -€201 | -0.4% |
| Other operating charges | 640/8 | €85 | €490 | +€405 | +475% |
| Gross operating margin | 9900 | -€21,322 | €29,650 | +€50,972 | |
| Operating profit (loss) | 9901 | -€69,458 | -€18,690 | +€50,768 | +73.1% |
| Financial income | 75/76B | €5 | €1 | -€4 | -79.8% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -79.8% |
| Financial charges | 65/66B | €454 | €153 | -€300 | -66.2% |
| Recurring financial charges | 65 | €454 | €153 | -€300 | -66.2% |
| Profit (loss) for the period before taxes | 9903 | -€69,906 | -€18,842 | +€51,064 | +73.0% |
| Profit (loss) for the period | 9904 | -€69,906 | -€18,842 | +€51,064 | +73.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,906 | -€18,842 | +€51,064 | +73.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.