CHESSDEVIL CONSULTING: what changed
Two fiscal 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.
CHESSDEVIL CONSULTING
Largest movements
- Cash +€29,141
up €29,141 (+95.5%), from €30,524 to €59,665
mainly Net result for the year (+€18,708) and Depreciation (+€15,423)
- Tangible fixed assets -€15,423
down €15,423 (-16.2%), from €95,225 to €79,802
of which Land and buildings: -€8,081
- Deferred charges and accrued income -€7,921
down €7,921 (-99.6%), from €7,950 to €29
- Profit (loss) carried forward +€17,042
new in 2025: €17,042
- Short-term financial debts -€15,000
no longer reported in 2025 (was €15,000)
- Other debts +€14,572
up €14,572 (+40.2%), from €36,262 to €50,834
- Debts after one year -€6,242
down €6,242 (-10.7%), from €58,532 to €52,290
- Trade debts -€3,895
down €3,895 (-95.7%), from €4,070 to €174
- Gross operating margin +€6,583
up €6,583 (+17.8%), from €37,022 to €43,605
- Taxes +€1,305
up €1,305 (+29.9%), from €4,361 to €5,666
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.
Cash bridge derived
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 | €149,292 | €154,435 | +€5,143 | +3.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €95,475 | €80,052 | -€15,423 | -16.2% |
| Tangible fixed assets | 22/27 | €95,225 | €79,802 | -€15,423 | -16.2% |
| Land and buildings | 22 | €72,728 | €64,647 | -€8,081 | -11.1% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €20,854 | €13,677 | -€7,177 | -34.4% |
| Other tangible fixed assets | 26 | €1,642 | €1,477 | -€165 | -10.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €53,817 | €74,383 | +€20,566 | +38.2% |
| Amounts receivable within one year | 40/41 | €15,343 | €14,689 | -€654 | -4.3% |
| Trade receivables | 40 | €12,197 | €14,689 | +€2,493 | +20.4% |
| Other amounts receivable | 41 | €3,147 | - | -€3,147 | |
| Cash at bank and in hand | 54/58 | €30,524 | €59,665 | +€29,141 | +95.5% |
| Deferred charges and accrued income | 490/1 | €7,950 | €29 | -€7,921 | -99.6% |
| Total equity and liabilities | 10/49 | €149,292 | €154,435 | +€5,143 | +3.4% |
| Equity | 10/15 | €19,025 | €36,067 | +€17,042 | +89.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €425 | €425 | = | 0.0% |
| Non-distributable reserves | 130/1 | €425 | €425 | = | 0.0% |
| Reserves not available under the articles | 1311 | €425 | €425 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €17,042 | +€17,042 | |
| Amounts payable | 17/49 | €130,267 | €118,368 | -€11,899 | -9.1% |
| Amounts payable after more than one year | 17 | €58,532 | €52,290 | -€6,242 | -10.7% |
| Financial debts | 170/4 | €58,532 | €52,290 | -€6,242 | -10.7% |
| Amounts payable within one year | 42/48 | €67,715 | €64,015 | -€3,700 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €6,148 | €6,242 | +€94 | +1.5% |
| Financial debts | 43 | €15,000 | - | -€15,000 | |
| Other loans | 439 | €15,000 | - | -€15,000 | |
| Trade debts | 44 | €4,070 | €174 | -€3,895 | -95.7% |
| Suppliers | 440/4 | €4,070 | €174 | -€3,895 | -95.7% |
| Taxes, remuneration and social security | 45 | €6,235 | €6,765 | +€530 | +8.5% |
| Taxes | 450/3 | €6,235 | €6,765 | +€530 | +8.5% |
| Other amounts payable | 47/48 | €36,262 | €50,834 | +€14,572 | +40.2% |
| Accrued charges and deferred income | 492/3 | €4,020 | €2,063 | -€1,958 | -48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,737 | €15,423 | -€314 | -2.0% |
| Other operating charges | 640/8 | €2,242 | €2,628 | +€386 | +17.2% |
| Gross operating margin | 9900 | €37,022 | €43,605 | +€6,583 | +17.8% |
| Operating profit (loss) | 9901 | €19,043 | €25,554 | +€6,512 | +34.2% |
| Financial income | 75/76B | €10 | €0 | -€10 | -95.6% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -95.6% |
| Financial charges | 65/66B | €1,258 | €1,180 | -€78 | -6.2% |
| Recurring financial charges | 65 | €1,258 | €1,180 | -€78 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €17,795 | €24,375 | +€6,580 | +37.0% |
| Income taxes | 67/77 | €4,361 | €5,666 | +€1,305 | +29.9% |
| Profit (loss) for the period | 9904 | €13,434 | €18,708 | +€5,274 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,434 | €18,708 | +€5,274 | +39.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.