JD's BUNK: 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.
JD's BUNK
Largest movements
- Current investments -€205,525
no longer reported in 2025 (was €205,525)
- Deferred charges and accrued income -€168,333
down €168,333 (-98.2%), from €171,345 to €3,012
- Cash -€64,463
down €64,463 (-87.7%), from €73,490 to €9,028
mainly Contributions, distributions and other (-€201,105) and Other debts (-€155,408)
- Tangible fixed assets -€20,992
down €20,992 (-6.9%), from €305,233 to €284,241
of which Land and buildings: -€20,355
- Other debts -€155,408
down €155,408 (-95.1%), from €163,383 to €7,975
- Reserves -€129,601
down €129,601 (-30.9%), from €418,909 to €289,308
- Profit (loss) carried forward -€93,241
down €93,241 (-187.7%), from -€49,673 to -€142,914
- Contributions -€71,504
down €71,504 (-33.9%), from €211,000 to €139,496
- Accrued charges and deferred income -€11,233
no longer reported in 2025 (was €11,233)
- Taxes +€45,747
new in 2025: €45,747
- Financial charges +€4,414
up €4,414 (+39.4%), from €11,193 to €15,607
- Gross operating margin +€4,106
up €4,106 (+47.5%), from -€8,652 to -€4,546
- Other operating charges -€1,429
down €1,429 (-27.8%), from €5,146 to €3,717
- Depreciation -€587
down €587 (-2.4%), from €24,076 to €23,489
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 | €755,593 | €296,409 | -€459,185 | -60.8% |
| Fixed assets | 21/28 | €305,233 | €284,241 | -€20,992 | -6.9% |
| Tangible fixed assets | 22/27 | €305,233 | €284,241 | -€20,992 | -6.9% |
| Land and buildings | 22 | €288,439 | €268,084 | -€20,355 | -7.1% |
| Plant, machinery and equipment | 23 | €16,794 | €16,157 | -€636 | -3.8% |
| Current assets | 29/58 | €450,360 | €12,167 | -€438,193 | -97.3% |
| Amounts receivable within one year | 40/41 | - | €127 | +€127 | |
| Trade receivables | 40 | - | €127 | +€127 | |
| Current investments | 50/53 | €205,525 | - | -€205,525 | |
| Cash at bank and in hand | 54/58 | €73,490 | €9,028 | -€64,463 | -87.7% |
| Deferred charges and accrued income | 490/1 | €171,345 | €3,012 | -€168,333 | -98.2% |
| Total equity and liabilities | 10/49 | €755,593 | €296,409 | -€459,185 | -60.8% |
| Equity | 10/15 | €580,236 | €285,890 | -€294,346 | -50.7% |
| Contributions | 10/11 | €211,000 | €139,496 | -€71,504 | -33.9% |
| Reserves | 13 | €418,909 | €289,308 | -€129,601 | -30.9% |
| Distributable reserves | 133 | €418,909 | €289,308 | -€129,601 | -30.9% |
| Profit (loss) carried forward | 14 | -€49,673 | -€142,914 | -€93,241 | -187.7% |
| Amounts payable | 17/49 | €175,358 | €10,518 | -€164,839 | -94.0% |
| Amounts payable within one year | 42/48 | €164,124 | €10,518 | -€153,606 | -93.6% |
| Trade debts | 44 | €742 | €2,544 | +€1,802 | +243.0% |
| Suppliers | 440/4 | €742 | €2,544 | +€1,802 | +243.0% |
| Other amounts payable | 47/48 | €163,383 | €7,975 | -€155,408 | -95.1% |
| Accrued charges and deferred income | 492/3 | €11,233 | - | -€11,233 | |
| Non-recurring operating income | 76A | €4,534 | - | -€4,534 | |
| Remuneration, social security and pensions | 62 | €605 | €135 | -€470 | -77.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,076 | €23,489 | -€587 | -2.4% |
| Other operating charges | 640/8 | €5,146 | €3,717 | -€1,429 | -27.8% |
| Gross operating margin | 9900 | -€8,652 | -€4,546 | +€4,106 | +47.5% |
| Operating profit (loss) | 9901 | -€38,480 | -€31,887 | +€6,593 | +17.1% |
| Financial charges | 65/66B | €11,193 | €15,607 | +€4,414 | +39.4% |
| Recurring financial charges | 65 | €11,193 | €15,607 | +€4,414 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | -€49,673 | -€47,494 | +€2,179 | +4.4% |
| Income taxes | 67/77 | - | €45,747 | +€45,747 | |
| Profit (loss) for the period | 9904 | -€49,673 | -€93,241 | -€43,568 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,673 | -€93,241 | -€43,568 | -87.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.