Chesten: 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.
Chesten
Largest movements
- Cash +€11,229
up €11,229 (+62.3%), from €18,025 to €29,254
mainly Net result for the year (+€15,851) and Receivables within one year (+€11,004)
- Receivables within one year -€11,004
down €11,004 (-44.6%), from €24,654 to €13,650
of which Trade receivables: -€9,657
- Tangible fixed assets -€7,450
down €7,450 (-25.6%), from €29,156 to €21,706
- Reserves +€15,851
up €15,851 (+87.1%), from €18,198 to €34,049
of which Distributable reserves: +€15,851
- Trade debts -€9,007
down €9,007 (-67.7%), from €13,299 to €4,293
- Debts after one year -€8,247
down €8,247 (-79.8%), from €10,340 to €2,093
- Other debts -€4,056
down €4,056 (-69.4%), from €5,847 to €1,791
- Tax, wage and social debts -€2,157
down €2,157 (-46.7%), from €4,621 to €2,464
of which Taxes: -€2,157
- Gross operating margin +€6,931
up €6,931 (+29.4%), from €23,604 to €30,536
- Financial income +€3,389
up €3,389 (+67,773%), from €5 to €3,394
of which Non-recurring financial income: +€3,394
- Taxes +€2,700
up €2,700 (+60.3%), from €4,477 to €7,178
- Other operating charges -€1,040
down €1,040 (-60.3%), from €1,724 to €684
- Depreciation -€633
down €633 (-6.3%), from €10,085 to €9,452
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 | €72,622 | €65,207 | -€7,415 | -10.2% |
| Fixed assets | 21/28 | €29,156 | €21,706 | -€7,450 | -25.6% |
| Tangible fixed assets | 22/27 | €29,156 | €21,706 | -€7,450 | -25.6% |
| Furniture and vehicles | 24 | €29,156 | €21,706 | -€7,450 | -25.6% |
| Current assets | 29/58 | €43,465 | €43,501 | +€35 | +0.1% |
| Amounts receivable within one year | 40/41 | €24,654 | €13,650 | -€11,004 | -44.6% |
| Trade receivables | 40 | €23,307 | €13,650 | -€9,657 | -41.4% |
| Other amounts receivable | 41 | €1,346 | €0 | -€1,346 | -100% |
| Cash at bank and in hand | 54/58 | €18,025 | €29,254 | +€11,229 | +62.3% |
| Deferred charges and accrued income | 490/1 | €787 | €597 | -€190 | -24.2% |
| Total equity and liabilities | 10/49 | €72,622 | €65,207 | -€7,415 | -10.2% |
| Equity | 10/15 | €30,468 | €46,320 | +€15,851 | +52.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,198 | €34,049 | +€15,851 | +87.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €18,198 | €34,049 | +€15,851 | +87.1% |
| Profit (loss) carried forward | 14 | €6,070 | €6,070 | = | 0.0% |
| Amounts payable | 17/49 | €42,153 | €18,887 | -€23,266 | -55.2% |
| Amounts payable after more than one year | 17 | €10,340 | €2,093 | -€8,247 | -79.8% |
| Financial debts | 170/4 | €10,340 | €2,093 | -€8,247 | -79.8% |
| Amounts payable within one year | 42/48 | €31,813 | €16,794 | -€15,019 | -47.2% |
| Current portion of amounts payable after more than one year | 42 | €8,046 | €8,247 | +€200 | +2.5% |
| Trade debts | 44 | €13,299 | €4,293 | -€9,007 | -67.7% |
| Suppliers | 440/4 | €13,299 | €4,293 | -€9,007 | -67.7% |
| Taxes, remuneration and social security | 45 | €4,621 | €2,464 | -€2,157 | -46.7% |
| Taxes | 450/3 | €4,621 | €2,464 | -€2,157 | -46.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,847 | €1,791 | -€4,056 | -69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,085 | €9,452 | -€633 | -6.3% |
| Other operating charges | 640/8 | €1,724 | €684 | -€1,040 | -60.3% |
| Gross operating margin | 9900 | €23,604 | €30,536 | +€6,931 | +29.4% |
| Operating profit (loss) | 9901 | €11,796 | €20,400 | +€8,604 | +72.9% |
| Financial income | 75/76B | €5 | €3,394 | +€3,389 | +67,773% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Non-recurring financial income | 76B | €0 | €3,394 | +€3,394 | |
| Financial charges | 65/66B | €985 | €764 | -€221 | -22.4% |
| Recurring financial charges | 65 | €985 | €764 | -€221 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €10,816 | €23,029 | +€12,213 | +113% |
| Income taxes | 67/77 | €4,477 | €7,178 | +€2,700 | +60.3% |
| Profit (loss) for the period | 9904 | €6,338 | €15,851 | +€9,513 | +150% |
| Profit (loss) for the period to be appropriated | 9905 | €6,338 | €15,851 | +€9,513 | +150% |
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 16 October 2026 via checked.be.