TUNGULER: 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.
TUNGULER
Largest movements
- Receivables within one year +€56,744
up €56,744 (+104%), from €54,751 to €111,495
- Cash +€2,121
up €2,121 (+42.6%), from €4,976 to €7,097
mainly Net result for the year (+€49,544) and Other debts (+€40,000)
- Other debts +€40,000
new in 2025: €40,000
- Profit (loss) carried forward +€9,544
up €9,544 (+23.3%), from €40,890 to €50,434
- Tax, wage and social debts +€8,313
up €8,313 (+83.2%), from €9,987 to €18,300
of which Remuneration and social security: +€5,228
- Other operating charges +€1,511
up €1,511 (+55.3%), from €2,733 to €4,244
- Staff costs +€1,111
up €1,111 (+4.9%), from €22,835 to €23,946
- Financial income +€972
up €972 (+47.9%), from €2,027 to €2,999
- Gross operating margin -€827
down €827 (-1.0%), from €79,757 to €78,930
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 | €67,386 | €126,004 | +€58,618 | +87.0% |
| Fixed assets | 21/28 | €5,901 | €5,396 | -€505 | -8.6% |
| Tangible fixed assets | 22/27 | €1,851 | €1,346 | -€505 | -27.3% |
| Plant, machinery and equipment | 23 | €1,851 | €1,346 | -€505 | -27.3% |
| Financial fixed assets | 28 | €4,050 | €4,050 | = | 0.0% |
| Current assets | 29/58 | €61,485 | €120,608 | +€59,123 | +96.2% |
| Stocks and contracts in progress | 3 | €1,099 | €2,016 | +€917 | +83.4% |
| Stocks | 30/36 | €1,099 | €2,016 | +€917 | +83.4% |
| Amounts receivable within one year | 40/41 | €54,751 | €111,495 | +€56,744 | +104% |
| Other amounts receivable | 41 | €54,751 | €111,495 | +€56,744 | +104% |
| Cash at bank and in hand | 54/58 | €4,976 | €7,097 | +€2,121 | +42.6% |
| Deferred charges and accrued income | 490/1 | €659 | - | -€659 | |
| Total equity and liabilities | 10/49 | €67,386 | €126,004 | +€58,618 | +87.0% |
| Equity | 10/15 | €49,800 | €59,344 | +€9,544 | +19.2% |
| Contributions | 10/11 | €7,050 | €7,050 | = | 0.0% |
| Contributions outside capital | 11 | €7,050 | €7,050 | = | 0.0% |
| Other | 1109/19 | €7,050 | €7,050 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €40,890 | €50,434 | +€9,544 | +23.3% |
| Amounts payable | 17/49 | €17,586 | €66,660 | +€49,074 | +279% |
| Amounts payable within one year | 42/48 | €17,586 | €66,660 | +€49,074 | +279% |
| Trade debts | 44 | €7,599 | €8,360 | +€761 | +10.0% |
| Suppliers | 440/4 | €7,599 | €8,360 | +€761 | +10.0% |
| Taxes, remuneration and social security | 45 | €9,987 | €18,300 | +€8,313 | +83.2% |
| Taxes | 450/3 | €6,645 | €9,730 | +€3,085 | +46.4% |
| Remuneration and social security | 454/9 | €3,342 | €8,570 | +€5,228 | +156% |
| Other amounts payable | 47/48 | - | €40,000 | +€40,000 | |
| Remuneration, social security and pensions | 62 | €22,835 | €23,946 | +€1,111 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €505 | €505 | = | 0.0% |
| Other operating charges | 640/8 | €2,733 | €4,244 | +€1,511 | +55.3% |
| Gross operating margin | 9900 | €79,757 | €78,930 | -€827 | -1.0% |
| Operating profit (loss) | 9901 | €53,683 | €50,235 | -€3,448 | -6.4% |
| Financial income | 75/76B | €2,027 | €2,999 | +€972 | +47.9% |
| Recurring financial income | 75 | €2,027 | €2,999 | +€972 | +47.9% |
| Financial charges | 65/66B | €177 | €189 | +€12 | +6.7% |
| Recurring financial charges | 65 | €177 | €189 | +€12 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €55,533 | €53,045 | -€2,488 | -4.5% |
| Income taxes | 67/77 | €3,310 | €3,501 | +€191 | +5.8% |
| Profit (loss) for the period | 9904 | €52,223 | €49,544 | -€2,679 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,223 | €49,544 | -€2,679 | -5.1% |
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.