BUNGO: 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.
BUNGO
Largest movements
- Cash +€4,332
up €4,332 (+4.3%), from €100,381 to €104,713
mainly Tax, wage and social debts (+€15,225) and Net result for the year (+€14,774)
- Tangible fixed assets -€4,135
down €4,135 (-12.6%), from €32,849 to €28,714
of which Plant, machinery and equipment: -€2,511
- Receivables within one year +€3,651
up €3,651 (+46.8%), from €7,795 to €11,446
- Reserves +€21,591
up €21,591 (+24.2%), from €89,203 to €110,794
- Contributions -€18,600
no longer reported in 2026 (was €18,600)
- Tax, wage and social debts +€15,225
up €15,225 (+143%), from €10,669 to €25,894
of which Taxes: +€10,260
- Trade debts -€8,317
down €8,317 (-50.3%), from €16,528 to €8,211
- Profit (loss) carried forward -€6,817
no longer reported in 2026 (was €6,817)
- Staff costs -€15,646
down €15,646 (-80.4%), from €19,453 to €3,808
- Gross operating margin -€7,939
down €7,939 (-19.7%), from €40,281 to €32,342
- Other operating charges -€3,226
down €3,226 (-79.9%), from €4,035 to €810
- Taxes +€2,540
up €2,540 (+66.9%), from €3,794 to €6,334
- Financial charges +€1,099
up €1,099 (+79.1%), from €1,389 to €2,488
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,579 | €147,408 | +€3,829 | +2.7% |
| Fixed assets | 21/28 | €32,999 | €28,864 | -€4,135 | -12.5% |
| Tangible fixed assets | 22/27 | €32,849 | €28,714 | -€4,135 | -12.6% |
| Land and buildings | 22 | €20,296 | €19,841 | -€455 | -2.2% |
| Plant, machinery and equipment | 23 | €5,124 | €2,613 | -€2,511 | -49.0% |
| Furniture and vehicles | 24 | €7,429 | €6,260 | -€1,169 | -15.7% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €110,580 | €118,544 | +€7,963 | +7.2% |
| Stocks and contracts in progress | 3 | €2,131 | €2,131 | = | 0.0% |
| Stocks | 30/36 | €2,131 | €2,131 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,795 | €11,446 | +€3,651 | +46.8% |
| Other amounts receivable | 41 | €7,795 | €11,446 | +€3,651 | +46.8% |
| Cash at bank and in hand | 54/58 | €100,381 | €104,713 | +€4,332 | +4.3% |
| Deferred charges and accrued income | 490/1 | €272 | €254 | -€19 | -6.9% |
| Total equity and liabilities | 10/49 | €143,579 | €147,408 | +€3,829 | +2.7% |
| Equity | 10/15 | €114,620 | €110,794 | -€3,826 | -3.3% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €89,203 | €110,794 | +€21,591 | +24.2% |
| Distributable reserves | 133 | €89,203 | €110,794 | +€21,591 | +24.2% |
| Profit (loss) carried forward | 14 | €6,817 | - | -€6,817 | |
| Amounts payable | 17/49 | €28,959 | €36,614 | +€7,655 | +26.4% |
| Amounts payable within one year | 42/48 | €28,959 | €36,614 | +€7,655 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €1,763 | €2,509 | +€747 | +42.4% |
| Trade debts | 44 | €16,528 | €8,211 | -€8,317 | -50.3% |
| Suppliers | 440/4 | €16,528 | €8,211 | -€8,317 | -50.3% |
| Taxes, remuneration and social security | 45 | €10,669 | €25,894 | +€15,225 | +143% |
| Taxes | 450/3 | €7,021 | €17,281 | +€10,260 | +146% |
| Remuneration and social security | 454/9 | €3,647 | €8,613 | +€4,965 | +136% |
| Remuneration, social security and pensions | 62 | €19,453 | €3,808 | -€15,646 | -80.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,792 | €4,135 | -€657 | -13.7% |
| Other operating charges | 640/8 | €4,035 | €810 | -€3,226 | -79.9% |
| Gross operating margin | 9900 | €40,281 | €32,342 | -€7,939 | -19.7% |
| Operating profit (loss) | 9901 | €12,001 | €23,590 | +€11,590 | +96.6% |
| Financial income | 75/76B | €0 | €5 | +€5 | +51,500% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +51,500% |
| Financial charges | 65/66B | €1,389 | €2,488 | +€1,099 | +79.1% |
| Recurring financial charges | 65 | €1,389 | €2,488 | +€1,099 | +79.1% |
| Profit (loss) for the period before taxes | 9903 | €10,611 | €21,108 | +€10,496 | +98.9% |
| Income taxes | 67/77 | €3,794 | €6,334 | +€2,540 | +66.9% |
| Profit (loss) for the period | 9904 | €6,817 | €14,774 | +€7,956 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €6,817 | €14,774 | +€7,956 | +117% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.