JUNGBECKER: 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.
JUNGBECKER
Largest movements
- Tangible fixed assets -€120,974
down €120,974 (-13.1%), from €923,314 to €802,341
of which Plant, machinery and equipment: -€101,312
- Receivables within one year +€38,570
up €38,570 (+2.2%), from €1.7m to €1.8m
of which Other amounts receivable: +€27,624
- Cash +€34,238
up €34,238 (+27.8%), from €123,323 to €157,561
mainly Depreciation (+€153,365) and Tax, wage and social debts (+€40,161)
- Debts after one year -€80,277
down €80,277 (-41.1%), from €195,254 to €114,977
- Tax, wage and social debts +€40,161
up €40,161 (+51.2%), from €78,410 to €118,571
of which Remuneration and social security: +€45,481
- Gross operating margin -€72,694
down €72,694 (-9.9%), from €736,759 to €664,065
- Staff costs -€19,331
down €19,331 (-4.0%), from €488,408 to €469,077
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,207,581 | €3,179,811 | -€27,770 | -0.9% |
| Fixed assets | 21/28 | €930,289 | €815,653 | -€114,636 | -12.3% |
| Intangible fixed assets | 21 | €6,402 | €12,739 | +€6,338 | +99.0% |
| Tangible fixed assets | 22/27 | €923,314 | €802,341 | -€120,974 | -13.1% |
| Land and buildings | 22 | €195,221 | €180,650 | -€14,571 | -7.5% |
| Plant, machinery and equipment | 23 | €707,347 | €606,035 | -€101,312 | -14.3% |
| Furniture and vehicles | 24 | €20,746 | €15,656 | -€5,090 | -24.5% |
| Financial fixed assets | 28 | €573 | €573 | = | 0.0% |
| Current assets | 29/58 | €2,277,293 | €2,364,159 | +€86,866 | +3.8% |
| Stocks and contracts in progress | 3 | €399,700 | €413,738 | +€14,038 | +3.5% |
| Stocks | 30/36 | €399,700 | €413,738 | +€14,038 | +3.5% |
| Amounts receivable within one year | 40/41 | €1,720,690 | €1,759,261 | +€38,570 | +2.2% |
| Trade receivables | 40 | €230,836 | €241,782 | +€10,946 | +4.7% |
| Other amounts receivable | 41 | €1,489,854 | €1,517,478 | +€27,624 | +1.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €123,323 | €157,561 | +€34,238 | +27.8% |
| Deferred charges and accrued income | 490/1 | €33,579 | €33,599 | +€20 | +0.1% |
| Total equity and liabilities | 10/49 | €3,207,581 | €3,179,811 | -€27,770 | -0.9% |
| Equity | 10/15 | €2,773,313 | €2,799,071 | +€25,758 | +0.9% |
| Contributions | 10/11 | €1,736,000 | €1,736,000 | = | 0.0% |
| Capital | 10 | €1,736,000 | €1,736,000 | = | 0.0% |
| Issued capital | 100 | €1,736,000 | €1,736,000 | = | 0.0% |
| Reserves | 13 | €1,037,313 | €1,063,071 | +€25,758 | +2.5% |
| Non-distributable reserves | 130/1 | €173,600 | €173,600 | = | 0.0% |
| Legal reserve | 130 | €173,600 | €173,600 | = | 0.0% |
| Distributable reserves | 133 | €863,713 | €889,471 | +€25,758 | +3.0% |
| Amounts payable | 17/49 | €434,269 | €380,741 | -€53,528 | -12.3% |
| Amounts payable after more than one year | 17 | €195,254 | €114,977 | -€80,277 | -41.1% |
| Financial debts | 170/4 | €195,254 | €114,977 | -€80,277 | -41.1% |
| Amounts payable within one year | 42/48 | €239,015 | €262,283 | +€23,269 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €77,962 | €80,277 | +€2,315 | +3.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €82,642 | €63,435 | -€19,207 | -23.2% |
| Suppliers | 440/4 | €82,642 | €63,435 | -€19,207 | -23.2% |
| Taxes, remuneration and social security | 45 | €78,410 | €118,571 | +€40,161 | +51.2% |
| Taxes | 450/3 | €5,320 | €0 | -€5,320 | -100% |
| Remuneration and social security | 454/9 | €73,090 | €118,571 | +€45,481 | +62.2% |
| Accrued charges and deferred income | 492/3 | - | €3,481 | +€3,481 | |
| Remuneration, social security and pensions | 62 | €488,408 | €469,077 | -€19,331 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152,845 | €153,365 | +€520 | +0.3% |
| Other operating charges | 640/8 | €23,749 | €25,190 | +€1,441 | +6.1% |
| Gross operating margin | 9900 | €736,759 | €664,065 | -€72,694 | -9.9% |
| Operating profit (loss) | 9901 | €71,756 | €16,432 | -€55,324 | -77.1% |
| Financial income | 75/76B | €30,960 | €31,615 | +€655 | +2.1% |
| Recurring financial income | 75 | €30,960 | €31,615 | +€655 | +2.1% |
| Financial charges | 65/66B | €12,481 | €11,397 | -€1,084 | -8.7% |
| Recurring financial charges | 65 | €12,481 | €11,397 | -€1,084 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €90,235 | €36,650 | -€53,585 | -59.4% |
| Income taxes | 67/77 | €11,836 | €10,893 | -€943 | -8.0% |
| Profit (loss) for the period | 9904 | €78,400 | €25,758 | -€52,642 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €78,400 | €25,758 | -€52,642 | -67.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.