JUNGLING M: 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.
JUNGLING M
Largest movements
- Cash +€824,488
up €824,488 (+1,049,768%), from €79 to €824,566
mainly Net result for the year (+€1.1m) and Tax, wage and social debts (+€98,879)
- Deferred charges and accrued income +€499,700
up €499,700 (+166,561%), from €300 to €500,000
- Financial fixed assets -€116,000
down €116,000 (-42.0%), from €276,500 to €160,500
- Receivables after one year +€15,818
new in 2025: €15,818
- Reserves +€1.1m
up €1.1m (+1,283%), from €87,816 to €1.2m
- Tax, wage and social debts +€98,879
up €98,879 (+457%), from €21,628 to €120,507
- Financial income +€1.2m
new in 2025: €1.2m
of which Non-recurring financial income: +€974,000
- Taxes +€100,393
up €100,393 (+499%), from €20,119 to €120,512
- Gross operating margin -€26,880
down €26,880 (-40.3%), from €66,700 to €39,820
- Depreciation +€6,936
up €6,936 (+78.8%), from €8,806 to €15,742
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 | €335,476 | €1,574,809 | +€1.2m | +369% |
| Fixed assets | 21/28 | €321,554 | €211,897 | -€109,657 | -34.1% |
| Tangible fixed assets | 22/27 | €45,054 | €51,397 | +€6,343 | +14.1% |
| Furniture and vehicles | 24 | €45,054 | €51,397 | +€6,343 | +14.1% |
| Financial fixed assets | 28 | €276,500 | €160,500 | -€116,000 | -42.0% |
| Current assets | 29/58 | €13,923 | €1,362,912 | +€1.3m | +9,689% |
| Amounts receivable after more than one year | 29 | - | €15,818 | +€15,818 | |
| Other amounts receivable | 291 | - | €15,818 | +€15,818 | |
| Amounts receivable within one year | 40/41 | €13,544 | €22,528 | +€8,984 | +66.3% |
| Trade receivables | 40 | €13,544 | €17,833 | +€4,289 | +31.7% |
| Other amounts receivable | 41 | - | €4,695 | +€4,695 | |
| Cash at bank and in hand | 54/58 | €79 | €824,566 | +€824,488 | +1,049,768% |
| Deferred charges and accrued income | 490/1 | €300 | €500,000 | +€499,700 | +166,561% |
| Total equity and liabilities | 10/49 | €335,476 | €1,574,809 | +€1.2m | +369% |
| Equity | 10/15 | €89,816 | €1,216,886 | +€1.1m | +1,255% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €87,816 | €1,214,886 | +€1.1m | +1,283% |
| Distributable reserves | 133 | €87,816 | €1,214,886 | +€1.1m | +1,283% |
| Amounts payable | 17/49 | €245,660 | €357,923 | +€112,263 | +45.7% |
| Amounts payable after more than one year | 17 | €220,000 | €220,000 | = | 0.0% |
| Other amounts payable | 178/9 | €220,000 | €220,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,660 | €136,755 | +€111,095 | +433% |
| Trade debts | 44 | €262 | €13,458 | +€13,196 | +5,037% |
| Suppliers | 440/4 | €262 | €13,458 | +€13,196 | +5,037% |
| Taxes, remuneration and social security | 45 | €21,628 | €120,507 | +€98,879 | +457% |
| Taxes | 450/3 | €21,628 | €120,507 | +€98,879 | +457% |
| Other amounts payable | 47/48 | €3,770 | €2,790 | -€980 | -26.0% |
| Accrued charges and deferred income | 492/3 | - | €1,168 | +€1,168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,806 | €15,742 | +€6,936 | +78.8% |
| Other operating charges | 640/8 | €149 | €149 | = | 0.0% |
| Gross operating margin | 9900 | €66,700 | €39,820 | -€26,880 | -40.3% |
| Operating profit (loss) | 9901 | €57,745 | €23,929 | -€33,816 | -58.6% |
| Financial income | 75/76B | - | €1,224,000 | +€1.2m | |
| Recurring financial income | 75 | - | €250,000 | +€250,000 | |
| Non-recurring financial income | 76B | - | €974,000 | +€974,000 | |
| Financial charges | 65/66B | €152 | €348 | +€196 | +129% |
| Recurring financial charges | 65 | €152 | €348 | +€196 | +129% |
| Profit (loss) for the period before taxes | 9903 | €57,594 | €1,247,582 | +€1.2m | +2,066% |
| Income taxes | 67/77 | €20,119 | €120,512 | +€100,393 | +499% |
| Profit (loss) for the period | 9904 | €37,475 | €1,127,070 | +€1.1m | +2,908% |
| Profit (loss) for the period to be appropriated | 9905 | €37,475 | €1,127,070 | +€1.1m | +2,908% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.