CHESTH HOLDING: 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.
CHESTH HOLDING
Largest movements
- Current investments -€831,162
down €831,162 (-34.7%), from €2.4m to €1.6m
- Receivables after one year +€750,000
up €750,000 (+23.8%), from €3.2m to €3.9m
- Cash +€139,638
up €139,638 (+234%), from €59,631 to €199,269
mainly Current investments (+€831,162) and Net result for the year (+€101,555)
- Profit (loss) carried forward +€101,555
up €101,555 (+1.8%), from €5.6m to €5.7m
- Financial income -€11,447
down €11,447 (-9.2%), from €124,178 to €112,731
- Taxes -€6,938
down €6,938 (-23.4%), from €29,655 to €22,717
- Financial charges -€2,264
down €2,264 (-16.5%), from -€13,693 to -€15,957
- Gross operating margin -€376
down €376 (-12.9%), from -€2,917 to -€3,292
- Other operating charges +€42
up €42 (+3.9%), from €1,083 to €1,124
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 | €5,717,516 | €5,815,834 | +€98,318 | +1.7% |
| Current assets | 29/58 | €5,717,516 | €5,815,834 | +€98,318 | +1.7% |
| Amounts receivable after more than one year | 29 | €3,150,000 | €3,900,000 | +€750,000 | +23.8% |
| Other amounts receivable | 291 | €3,150,000 | €3,900,000 | +€750,000 | +23.8% |
| Current investments | 50/53 | €2,395,401 | €1,564,238 | -€831,162 | -34.7% |
| Cash at bank and in hand | 54/58 | €59,631 | €199,269 | +€139,638 | +234% |
| Deferred charges and accrued income | 490/1 | €112,485 | €152,327 | +€39,842 | +35.4% |
| Total equity and liabilities | 10/49 | €5,717,516 | €5,815,834 | +€98,318 | +1.7% |
| Equity | 10/15 | €5,705,205 | €5,806,761 | +€101,555 | +1.8% |
| Contributions | 10/11 | €63,027 | €63,027 | = | 0.0% |
| Capital | 10 | €63,027 | €63,027 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Uncalled capital | 101 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €12,500 | €12,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,629,679 | €5,731,234 | +€101,555 | +1.8% |
| Amounts payable | 17/49 | €12,311 | €9,074 | -€3,237 | -26.3% |
| Amounts payable within one year | 42/48 | €12,196 | €8,959 | -€3,237 | -26.5% |
| Trade debts | 44 | €1,452 | €1,452 | = | 0.0% |
| Suppliers | 440/4 | €1,452 | €1,452 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,744 | €7,507 | -€3,237 | -30.1% |
| Taxes | 450/3 | €10,744 | €7,507 | -€3,237 | -30.1% |
| Accrued charges and deferred income | 492/3 | €115 | €115 | = | 0.0% |
| Other operating charges | 640/8 | €1,083 | €1,124 | +€42 | +3.9% |
| Gross operating margin | 9900 | -€2,917 | -€3,292 | -€376 | -12.9% |
| Operating profit (loss) | 9901 | -€3,999 | -€4,417 | -€418 | -10.4% |
| Financial income | 75/76B | €124,178 | €112,731 | -€11,447 | -9.2% |
| Recurring financial income | 75 | €124,178 | €112,731 | -€11,447 | -9.2% |
| Financial charges | 65/66B | -€13,693 | -€15,957 | -€2,264 | -16.5% |
| Recurring financial charges | 65 | -€13,693 | -€15,957 | -€2,264 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €133,872 | €124,272 | -€9,600 | -7.2% |
| Income taxes | 67/77 | €29,655 | €22,717 | -€6,938 | -23.4% |
| Profit (loss) for the period | 9904 | €104,217 | €101,555 | -€2,662 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €104,217 | €101,555 | -€2,662 | -2.6% |
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 14 October 2026 via checked.be.