Chester: 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.
Chester
Largest movements
- Receivables within one year -€26,843
down €26,843 (-80.6%), from €33,286 to €6,444
of which Trade receivables: -€19,189
- Intangible fixed assets -€15,054
no longer reported in 2025 (was €15,054)
- Formation expenses -€3,000
no longer reported in 2025 (was €3,000)
- Profit (loss) carried forward -€22,673
down €22,673 (-82.8%), from -€27,375 to -€50,048
- Other debts -€19,158
down €19,158 (-16.8%), from €113,704 to €94,546
- Current portion of long-term debt -€3,795
no longer reported in 2025 (was €3,795)
- Gross operating margin +€12,630
up €12,630 (+73.7%), from -€17,146 to -€4,516
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 | €97,846 | €52,802 | -€45,045 | -46.0% |
| Formation expenses | 20 | €3,000 | - | -€3,000 | |
| Fixed assets | 21/28 | €61,405 | €46,351 | -€15,054 | -24.5% |
| Intangible fixed assets | 21 | €15,054 | - | -€15,054 | |
| Tangible fixed assets | 22/27 | €46,351 | €46,351 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,764 | €5,764 | = | 0.0% |
| Furniture and vehicles | 24 | €32,250 | €32,250 | = | 0.0% |
| Other tangible fixed assets | 26 | €8,337 | €8,337 | = | 0.0% |
| Current assets | 29/58 | €33,442 | €6,451 | -€26,991 | -80.7% |
| Amounts receivable within one year | 40/41 | €33,286 | €6,444 | -€26,843 | -80.6% |
| Trade receivables | 40 | €19,189 | - | -€19,189 | |
| Other amounts receivable | 41 | €14,097 | €6,444 | -€7,654 | -54.3% |
| Cash at bank and in hand | 54/58 | €155 | €7 | -€148 | -95.6% |
| Total equity and liabilities | 10/49 | €97,846 | €52,802 | -€45,045 | -46.0% |
| Equity | 10/15 | -€22,375 | -€45,048 | -€22,673 | -101.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,375 | -€50,048 | -€22,673 | -82.8% |
| Amounts payable | 17/49 | €120,221 | €97,850 | -€22,372 | -18.6% |
| Amounts payable within one year | 42/48 | €120,221 | €97,850 | -€22,372 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €3,795 | - | -€3,795 | |
| Trade debts | 44 | €2,723 | €3,304 | +€581 | +21.3% |
| Suppliers | 440/4 | €2,723 | €3,304 | +€581 | +21.3% |
| Other amounts payable | 47/48 | €113,704 | €94,546 | -€19,158 | -16.8% |
| Other operating charges | 640/8 | €141 | €63 | -€77 | -55.1% |
| Non-recurring operating charges | 66A | - | €18,054 | +€18,054 | |
| Gross operating margin | 9900 | -€17,146 | -€4,516 | +€12,630 | +73.7% |
| Operating profit (loss) | 9901 | -€17,286 | -€22,633 | -€5,346 | -30.9% |
| Financial charges | 65/66B | €105 | €40 | -€64 | -61.3% |
| Recurring financial charges | 65 | €105 | €40 | -€64 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,391 | -€22,673 | -€5,282 | -30.4% |
| Profit (loss) for the period | 9904 | -€17,391 | -€22,673 | -€5,282 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,391 | -€22,673 | -€5,282 | -30.4% |
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 9 October 2026 via checked.be.