JUNG SYSTEMS: 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.
JUNG SYSTEMS
Largest movements
- Receivables within one year -€16,462
down €16,462 (-86.7%), from €18,977 to €2,515
of which Trade receivables: -€9,201
- Cash +€16,436
up €16,436 (+621%), from €2,648 to €19,084
mainly Receivables within one year (+€16,462) and Tax, wage and social debts (+€6,000)
- Tangible fixed assets -€852
down €852 (-44.0%), from €1,935 to €1,083
- Other debts -€6,814
down €6,814 (-6.2%), from €109,841 to €103,027
- Tax, wage and social debts +€6,000
new in 2025: €6,000
- Profit (loss) carried forward +€3,631
up €3,631 (+3.1%), from -€118,374 to -€114,743
- Trade debts -€3,307
down €3,307 (-75.9%), from €4,358 to €1,051
- Accrued charges and deferred income -€387
no longer reported in 2025 (was €387)
- Gross operating margin +€8,750
up €8,750, from -€3,185 to €5,565
- Turnover +€8,124
up €8,124 (+11.9%), from €68,084 to €76,208
- Depreciation -€4,792
down €4,792 (-84.9%), from €5,644 to €852
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 | €23,559 | €22,682 | -€877 | -3.7% |
| Fixed assets | 21/28 | €1,935 | €1,083 | -€852 | -44.0% |
| Tangible fixed assets | 22/27 | €1,935 | €1,083 | -€852 | -44.0% |
| Plant, machinery and equipment | 23 | €1,935 | €1,083 | -€852 | -44.0% |
| Current assets | 29/58 | €21,625 | €21,599 | -€26 | -0.1% |
| Amounts receivable within one year | 40/41 | €18,977 | €2,515 | -€16,462 | -86.7% |
| Trade receivables | 40 | €11,302 | €2,101 | -€9,201 | -81.4% |
| Other amounts receivable | 41 | €7,675 | €414 | -€7,261 | -94.6% |
| Cash at bank and in hand | 54/58 | €2,648 | €19,084 | +€16,436 | +621% |
| Total equity and liabilities | 10/49 | €23,559 | €22,682 | -€877 | -3.7% |
| Equity | 10/15 | -€91,027 | -€87,395 | +€3,631 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,748 | €8,748 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,888 | €6,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,374 | -€114,743 | +€3,631 | +3.1% |
| Amounts payable | 17/49 | €114,586 | €110,077 | -€4,509 | -3.9% |
| Amounts payable within one year | 42/48 | €114,199 | €110,077 | -€4,121 | -3.6% |
| Trade debts | 44 | €4,358 | €1,051 | -€3,307 | -75.9% |
| Suppliers | 440/4 | €4,358 | €1,051 | -€3,307 | -75.9% |
| Taxes, remuneration and social security | 45 | - | €6,000 | +€6,000 | |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €109,841 | €103,027 | -€6,814 | -6.2% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Turnover | 70 | €68,084 | €76,208 | +€8,124 | +11.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €71,268 | €70,643 | -€626 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,644 | €852 | -€4,792 | -84.9% |
| Other operating charges | 640/8 | €378 | €390 | +€12 | +3.1% |
| Gross operating margin | 9900 | -€3,185 | €5,565 | +€8,750 | |
| Operating profit (loss) | 9901 | -€9,206 | €4,323 | +€13,530 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €201 | €692 | +€491 | +244% |
| Recurring financial charges | 65 | €201 | €692 | +€491 | +244% |
| Profit (loss) for the period before taxes | 9903 | -€9,407 | €3,631 | +€13,039 | |
| Profit (loss) for the period | 9904 | -€9,407 | €3,631 | +€13,039 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,407 | €3,631 | +€13,039 |
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.