J-C Grace Pharmacy: 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.
J-C Grace Pharmacy
Largest movements
- Receivables within one year -€30,424
down €30,424 (-7.3%), from €417,256 to €386,831
of which Other amounts receivable: -€31,831
- Tax, wage and social debts -€41,577
down €41,577 (-27.8%), from €149,792 to €108,215
- Reserves +€28,187
up €28,187 (+13.8%), from €204,715 to €232,902
of which Distributable reserves: +€28,187
- Current portion of long-term debt -€14,287
down €14,287 (-49.3%), from €28,993 to €14,706
- Debts after one year -€12,266
no longer reported in 2025 (was €12,266)
- Short-term financial debts +€4,311
new in 2025: €4,311
- Financial income -€23,392
down €23,392 (-100.0%), from €23,392 to €0
- Gross operating margin -€19,310
down €19,310 (-30.8%), from €62,782 to €43,472
- Taxes -€16,868
down €16,868 (-68.7%), from €24,562 to €7,694
- Other operating charges -€7,844
down €7,844 (-99.2%), from €7,910 to €66
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 | €418,818 | €386,831 | -€31,986 | -7.6% |
| Current assets | 29/58 | €418,818 | €386,831 | -€31,986 | -7.6% |
| Amounts receivable within one year | 40/41 | €417,256 | €386,831 | -€30,424 | -7.3% |
| Trade receivables | 40 | - | €1,407 | +€1,407 | |
| Other amounts receivable | 41 | €417,256 | €385,425 | -€31,831 | -7.6% |
| Cash at bank and in hand | 54/58 | €1,562 | - | -€1,562 | |
| Total equity and liabilities | 10/49 | €418,818 | €386,831 | -€31,986 | -7.6% |
| Equity | 10/15 | €223,315 | €251,502 | +€28,187 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €204,715 | €232,902 | +€28,187 | +13.8% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €204,615 | €232,802 | +€28,187 | +13.8% |
| Amounts payable | 17/49 | €195,503 | €135,329 | -€60,173 | -30.8% |
| Amounts payable after more than one year | 17 | €12,266 | - | -€12,266 | |
| Financial debts | 170/4 | €12,266 | - | -€12,266 | |
| Amounts payable within one year | 42/48 | €183,237 | €135,329 | -€47,907 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €28,993 | €14,706 | -€14,287 | -49.3% |
| Financial debts | 43 | - | €4,311 | +€4,311 | |
| Credit institutions | 430/8 | - | €4,311 | +€4,311 | |
| Trade debts | 44 | €4,452 | €8,097 | +€3,645 | +81.9% |
| Suppliers | 440/4 | €4,452 | €8,097 | +€3,645 | +81.9% |
| Taxes, remuneration and social security | 45 | €149,792 | €108,215 | -€41,577 | -27.8% |
| Taxes | 450/3 | €149,792 | €108,215 | -€41,577 | -27.8% |
| Non-recurring operating income | 76A | - | €123 | +€123 | |
| Other operating charges | 640/8 | €7,910 | €66 | -€7,844 | -99.2% |
| Gross operating margin | 9900 | €62,782 | €43,472 | -€19,310 | -30.8% |
| Operating profit (loss) | 9901 | €54,872 | €43,407 | -€11,466 | -20.9% |
| Financial income | 75/76B | €23,392 | €0 | -€23,392 | -100.0% |
| Recurring financial income | 75 | €23,392 | €0 | -€23,392 | -100.0% |
| Financial charges | 65/66B | €8,027 | €7,526 | -€501 | -6.2% |
| Recurring financial charges | 65 | €8,027 | €7,526 | -€501 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €70,237 | €35,880 | -€34,357 | -48.9% |
| Income taxes | 67/77 | €24,562 | €7,694 | -€16,868 | -68.7% |
| Profit (loss) for the period | 9904 | €45,675 | €28,187 | -€17,489 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,675 | €28,187 | -€17,489 | -38.3% |
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 28 October 2026 via checked.be.