JUNGER: 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.
JUNGER
Largest movements
- Cash +€22,528
up €22,528 (+60.1%), from €37,464 to €59,992
mainly Net result for the year (+€23,583) and Receivables within one year (+€14,175)
- Receivables within one year -€14,175
down €14,175 (-36.3%), from €39,071 to €24,896
of which Other amounts receivable: -€8,878
- Tangible fixed assets -€4,678
down €4,678 (-28.9%), from €16,200 to €11,521
of which Furniture and vehicles: -€4,583
- Reserves +€9,093
up €9,093 (+9.1%), from €100,076 to €109,169
- Other debts -€8,068
down €8,068 (-40.4%), from €19,950 to €11,882
- Trade debts +€5,492
up €5,492 (+293.6%), from €1,871 to €7,363
- Current portion of long-term debt -€2,417
no longer reported in 2025 (was €2,417)
- Gross operating margin +€1,274
up €1,274 (+3.8%), from €33,607 to €34,881
- Taxes +€1,178
up €1,178 (+18.7%), from €6,301 to €7,478
- Depreciation +€588
up €588 (+9.7%), from €6,054 to €6,642
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 | €150,862 | €154,357 | +€3,495 | +2.3% |
| Fixed assets | 21/28 | €16,700 | €11,521 | -€5,178 | -31.0% |
| Tangible fixed assets | 22/27 | €16,200 | €11,521 | -€4,678 | -28.9% |
| Plant, machinery and equipment | 23 | €101 | €6 | -€96 | -94.2% |
| Furniture and vehicles | 24 | €16,098 | €11,515 | -€4,583 | -28.5% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €134,162 | €142,836 | +€8,673 | +6.5% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,429 | €5,429 | = | 0.0% |
| Stocks | 30/36 | €5,429 | €5,429 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,071 | €24,896 | -€14,175 | -36.3% |
| Trade receivables | 40 | €17,670 | €12,373 | -€5,297 | -30.0% |
| Other amounts receivable | 41 | €21,401 | €12,523 | -€8,878 | -41.5% |
| Cash at bank and in hand | 54/58 | €37,464 | €59,992 | +€22,528 | +60.1% |
| Deferred charges and accrued income | 490/1 | €2,198 | €2,518 | +€320 | +14.6% |
| Total equity and liabilities | 10/49 | €150,862 | €154,357 | +€3,495 | +2.3% |
| Equity | 10/15 | €119,676 | €128,769 | +€9,093 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100,076 | €109,169 | +€9,093 | +9.1% |
| Distributable reserves | 133 | €100,076 | €109,169 | +€9,093 | +9.1% |
| Profit (loss) carried forward | 14 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €31,186 | €25,588 | -€5,598 | -18.0% |
| Amounts payable within one year | 42/48 | €31,171 | €25,572 | -€5,598 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €2,417 | - | -€2,417 | |
| Trade debts | 44 | €1,871 | €7,363 | +€5,492 | +293.6% |
| Suppliers | 440/4 | €1,871 | €7,363 | +€5,492 | +293.6% |
| Taxes, remuneration and social security | 45 | €6,932 | €6,327 | -€605 | -8.7% |
| Taxes | 450/3 | €6,932 | €6,327 | -€605 | -8.7% |
| Other amounts payable | 47/48 | €19,950 | €11,882 | -€8,068 | -40.4% |
| Accrued charges and deferred income | 492/3 | €15 | €16 | +€0 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,054 | €6,642 | +€588 | +9.7% |
| Other operating charges | 640/8 | €568 | €707 | +€139 | +24.5% |
| Gross operating margin | 9900 | €33,607 | €34,881 | +€1,274 | +3.8% |
| Operating profit (loss) | 9901 | €26,985 | €27,531 | +€546 | +2.0% |
| Financial income | 75/76B | €3,814 | €3,771 | -€43 | -1.1% |
| Recurring financial income | 75 | €3,814 | €3,771 | -€43 | -1.1% |
| Financial charges | 65/66B | €588 | €241 | -€348 | -59.1% |
| Recurring financial charges | 65 | €588 | €241 | -€348 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | €30,210 | €31,061 | +€851 | +2.8% |
| Income taxes | 67/77 | €6,301 | €7,478 | +€1,178 | +18.7% |
| Profit (loss) for the period | 9904 | €23,910 | €23,583 | -€327 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,910 | €23,583 | -€327 | -1.4% |
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 12 October 2026 via checked.be.