DUNGKAR: 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.
DUNGKAR
Largest movements
- Receivables within one year -€18,151
down €18,151 (-12.1%), from €149,938 to €131,787
of which Trade receivables: -€10,412
- Cash -€6,192
down €6,192 (-33.3%), from €18,568 to €12,376
mainly Net result for the year (-€15,760) and Tax, wage and social debts (-€7,694)
- Tangible fixed assets -€2,440
down €2,440 (-8.9%), from €27,550 to €25,110
of which Plant, machinery and equipment: -€2,340
- Profit (loss) carried forward -€15,760
down €15,760 (-9.2%), from €172,176 to €156,415
- Tax, wage and social debts -€7,694
down €7,694 (-50.9%), from €15,112 to €7,418
of which Remuneration and social security: -€7,748
- Trade debts -€5,208
down €5,208 (-35.5%), from €14,674 to €9,466
- Staff costs -€90,094
down €90,094 (-50.7%), from €177,747 to €87,654
- Gross operating margin -€62,635
down €62,635 (-44.8%), from €139,774 to €77,139
- Taxes -€4,426
no longer reported in 2025 (was €4,426)
- Other operating charges +€1,398
up €1,398 (+99.2%), from €1,409 to €2,806
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 | €213,629 | €184,966 | -€28,663 | -13.4% |
| Fixed assets | 21/28 | €42,800 | €40,360 | -€2,440 | -5.7% |
| Tangible fixed assets | 22/27 | €27,550 | €25,110 | -€2,440 | -8.9% |
| Plant, machinery and equipment | 23 | €27,210 | €24,870 | -€2,340 | -8.6% |
| Other tangible fixed assets | 26 | €340 | €240 | -€100 | -29.4% |
| Financial fixed assets | 28 | €15,250 | €15,250 | = | 0.0% |
| Current assets | 29/58 | €170,829 | €144,606 | -€26,223 | -15.4% |
| Stocks and contracts in progress | 3 | €423 | €442 | +€20 | +4.6% |
| Stocks | 30/36 | €423 | €442 | +€20 | +4.6% |
| Amounts receivable within one year | 40/41 | €149,938 | €131,787 | -€18,151 | -12.1% |
| Trade receivables | 40 | €37,329 | €26,917 | -€10,412 | -27.9% |
| Other amounts receivable | 41 | €112,609 | €104,871 | -€7,739 | -6.9% |
| Cash at bank and in hand | 54/58 | €18,568 | €12,376 | -€6,192 | -33.3% |
| Deferred charges and accrued income | 490/1 | €1,900 | - | -€1,900 | |
| Total equity and liabilities | 10/49 | €213,629 | €184,966 | -€28,663 | -13.4% |
| Equity | 10/15 | €182,176 | €166,415 | -€15,760 | -8.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,176 | €156,415 | -€15,760 | -9.2% |
| Amounts payable | 17/49 | €31,453 | €18,551 | -€12,902 | -41.0% |
| Amounts payable within one year | 42/48 | €31,453 | €18,551 | -€12,902 | -41.0% |
| Trade debts | 44 | €14,674 | €9,466 | -€5,208 | -35.5% |
| Suppliers | 440/4 | €14,674 | €9,466 | -€5,208 | -35.5% |
| Taxes, remuneration and social security | 45 | €15,112 | €7,418 | -€7,694 | -50.9% |
| Taxes | 450/3 | €1,285 | €1,339 | +€54 | +4.2% |
| Remuneration and social security | 454/9 | €13,827 | €6,079 | -€7,748 | -56.0% |
| Other amounts payable | 47/48 | €1,667 | €1,667 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €177,747 | €87,654 | -€90,094 | -50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,440 | €2,440 | = | 0.0% |
| Other operating charges | 640/8 | €1,409 | €2,806 | +€1,398 | +99.2% |
| Gross operating margin | 9900 | €139,774 | €77,139 | -€62,635 | -44.8% |
| Operating profit (loss) | 9901 | -€41,822 | -€15,761 | +€26,061 | +62.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4 | €0 | -€4 | -99.2% |
| Recurring financial charges | 65 | €4 | €0 | -€4 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | -€41,825 | -€15,760 | +€26,065 | +62.3% |
| Income taxes | 67/77 | €4,426 | - | -€4,426 | |
| Profit (loss) for the period | 9904 | -€46,251 | -€15,760 | +€30,491 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,251 | -€15,760 | +€30,491 | +65.9% |
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 10 October 2026 via checked.be.