A. JANS PHARMA: 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.
A. JANS PHARMA
Largest movements
- Financial fixed assets -€1.3m
no longer reported in 2025 (was €1.3m)
- Receivables within one year +€815,695
up €815,695 (+29,508%), from €2,764 to €818,459
of which Other amounts receivable: +€806,519
- Cash +€210,753
up €210,753 (+3,068%), from €6,869 to €217,622
mainly Investment in fixed assets (net) (+€1.3m) and Contributions, distributions and other (+€317,069)
- Debts after one year -€506,554
no longer reported in 2025 (was €506,554)
- Reserves +€392,069
up €392,069 (+109%), from €361,000 to €753,069
of which Tax-exempt reserves: +€753,069
- Current portion of long-term debt -€111,507
no longer reported in 2025 (was €111,507)
- Tax, wage and social debts -€31,208
down €31,208 (-78.9%), from €39,547 to €8,339
- Gross operating margin -€70,422
down €70,422 (-57.5%), from €122,547 to €52,125
- Financial charges -€29,477
down €29,477 (-92.8%), from €31,751 to €2,274
- Financial income +€27,573
new in 2025: €27,573
- Taxes -€22,096
down €22,096 (-99.6%), from €22,180 to €84
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 | €1,282,691 | €1,036,081 | -€246,610 | -19.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,273,058 | - | -€1.3m | |
| Financial fixed assets | 28 | €1,273,058 | - | -€1.3m | |
| Current assets | 29/58 | €9,633 | €1,036,081 | +€1.0m | +10,655% |
| Amounts receivable within one year | 40/41 | €2,764 | €818,459 | +€815,695 | +29,508% |
| Trade receivables | 40 | - | €9,176 | +€9,176 | |
| Other amounts receivable | 41 | €2,764 | €809,283 | +€806,519 | +29,176% |
| Cash at bank and in hand | 54/58 | €6,869 | €217,622 | +€210,753 | +3,068% |
| Total equity and liabilities | 10/49 | €1,282,691 | €1,036,081 | -€246,610 | -19.2% |
| Equity | 10/15 | €538,643 | €931,036 | +€392,393 | +72.8% |
| Contributions | 10/11 | €176,000 | €176,000 | = | 0.0% |
| Reserves | 13 | €361,000 | €753,069 | +€392,069 | +109% |
| Tax-exempt reserves | 132 | - | €753,069 | +€753,069 | |
| Distributable reserves | 133 | €361,000 | - | -€361,000 | |
| Profit (loss) carried forward | 14 | €1,643 | €1,967 | +€324 | +19.7% |
| Amounts payable | 17/49 | €744,048 | €105,046 | -€639,003 | -85.9% |
| Amounts payable after more than one year | 17 | €506,554 | - | -€506,554 | |
| Financial debts | 170/4 | €506,554 | - | -€506,554 | |
| Amounts payable within one year | 42/48 | €237,494 | €105,046 | -€132,448 | -55.8% |
| Current portion of amounts payable after more than one year | 42 | €111,507 | - | -€111,507 | |
| Trade debts | 44 | €1,104 | €129 | -€975 | -88.3% |
| Suppliers | 440/4 | €1,104 | €129 | -€975 | -88.3% |
| Taxes, remuneration and social security | 45 | €39,547 | €8,339 | -€31,208 | -78.9% |
| Taxes | 450/3 | €39,547 | €8,339 | -€31,208 | -78.9% |
| Other amounts payable | 47/48 | €85,337 | €96,578 | +€11,241 | +13.2% |
| Remuneration, social security and pensions | 62 | €2,016 | €2,016 | = | 0.0% |
| Other operating charges | 640/8 | €62 | - | -€62 | |
| Gross operating margin | 9900 | €122,547 | €52,125 | -€70,422 | -57.5% |
| Operating profit (loss) | 9901 | €120,469 | €50,109 | -€70,360 | -58.4% |
| Financial income | 75/76B | - | €27,573 | +€27,573 | |
| Recurring financial income | 75 | - | €27,573 | +€27,573 | |
| Financial charges | 65/66B | €31,751 | €2,274 | -€29,477 | -92.8% |
| Recurring financial charges | 65 | €31,751 | €2,274 | -€29,477 | -92.8% |
| Profit (loss) for the period before taxes | 9903 | €88,718 | €75,408 | -€13,310 | -15.0% |
| Income taxes | 67/77 | €22,180 | €84 | -€22,096 | -99.6% |
| Profit (loss) for the period | 9904 | €66,538 | €75,324 | +€8,786 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,538 | €75,324 | +€8,786 | +13.2% |
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 24 October 2026 via checked.be.