J&L PHARMA: what changed
What changed
J&L PHARMA
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€38,364
2024 · €42,364-€4,000
Equity
€385,889
2024 · €358,525+€27,364
Cash
€3,688
2024 · €3,793-€105
Balance sheet total
€664,453
2024 · €679,713-€15,259
Largest movements
Assets
- Receivables within one year -€19,016
down €19,016 (-99.7%), from €19,064 to €48
of which Trade receivables: -€19,060
Equity and liabilities
- Debts after one year -€43,769
down €43,769 (-49.3%), from €88,767 to €44,998
- Reserves +€27,364
up €27,364 (+7.9%), from €346,025 to €373,389
of which Distributable reserves: +€27,364
Income statement
- Gross operating margin -€15,124
down €15,124 (-21.7%), from €69,640 to €54,516
- Taxes -€9,531
down €9,531 (-47.7%), from €19,983 to €10,452
- Financial charges -€1,484
down €1,484 (-23.8%), from €6,239 to €4,754
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€42,364
Gross operating margin
-€15,124
Depreciation
+€244
Other operating charges
-€126
Financial income
-€10
Financial charges
+€1,484
Taxes
+€9,531
Result 2025
€38,364
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€59,468
Investment
€0
Financing
-€59,573
Cash 2024
€3,793
From operations (derived)
+€59,468
Net result for the year
+€38,364
Depreciation
+€638
Receivables within one year
+€19,016
Deferred charges and accrued income
-€4,500
Trade debts
+€3,160
Tax, wage and social debts
+€1,012
Other debts
-€4,222
Accrued charges and deferred income
+€6,000
Financing
-€59,573
Debts after one year
-€43,769
Current portion of long-term debt
-€4,804
Contributions, distributions and other
-€11,000
Cash 2025
€3,688
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €679,713 | €664,453 | -€15,259 | -2.2% |
| Fixed assets | 21/28 | €656,856 | €656,218 | -€638 | -0.1% |
| Tangible fixed assets | 22/27 | €638 | - | -€638 | |
| Plant, machinery and equipment | 23 | €638 | - | -€638 | |
| Financial fixed assets | 28 | €656,218 | €656,218 | = | 0.0% |
| Current assets | 29/58 | €22,857 | €8,235 | -€14,622 | -64.0% |
| Amounts receivable within one year | 40/41 | €19,064 | €48 | -€19,016 | -99.7% |
| Trade receivables | 40 | €19,060 | - | -€19,060 | |
| Other amounts receivable | 41 | €4 | €48 | +€44 | +1,162% |
| Cash at bank and in hand | 54/58 | €3,793 | €3,688 | -€105 | -2.8% |
| Deferred charges and accrued income | 490/1 | - | €4,500 | +€4,500 | |
| Total equity and liabilities | 10/49 | €679,713 | €664,453 | -€15,259 | -2.2% |
| Equity | 10/15 | €358,525 | €385,889 | +€27,364 | +7.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €346,025 | €373,389 | +€27,364 | +7.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €344,170 | €371,534 | +€27,364 | +8.0% |
| Amounts payable | 17/49 | €321,187 | €278,564 | -€42,623 | -13.3% |
| Amounts payable after more than one year | 17 | €88,767 | €44,998 | -€43,769 | -49.3% |
| Financial debts | 170/4 | €88,767 | €44,998 | -€43,769 | -49.3% |
| Amounts payable within one year | 42/48 | €232,420 | €227,566 | -€4,854 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €48,573 | €43,769 | -€4,804 | -9.9% |
| Trade debts | 44 | €1,110 | €4,270 | +€3,160 | +285% |
| Suppliers | 440/4 | €1,110 | €4,270 | +€3,160 | +285% |
| Taxes, remuneration and social security | 45 | €8,827 | €9,839 | +€1,012 | +11.5% |
| Taxes | 450/3 | €8,827 | €9,839 | +€1,012 | +11.5% |
| Other amounts payable | 47/48 | €173,910 | €169,688 | -€4,222 | -2.4% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €882 | €638 | -€244 | -27.7% |
| Other operating charges | 640/8 | €182 | €308 | +€126 | +69.2% |
| Gross operating margin | 9900 | €69,640 | €54,516 | -€15,124 | -21.7% |
| Operating profit (loss) | 9901 | €68,576 | €53,571 | -€15,006 | -21.9% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €6,239 | €4,754 | -€1,484 | -23.8% |
| Recurring financial charges | 65 | €6,239 | €4,754 | -€1,484 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €62,347 | €48,816 | -€13,531 | -21.7% |
| Income taxes | 67/77 | €19,983 | €10,452 | -€9,531 | -47.7% |
| Profit (loss) for the period | 9904 | €42,364 | €38,364 | -€4,000 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,364 | €38,364 | -€4,000 | -9.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.