JANPHARMA: 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.
JANPHARMA
Largest movements
- Cash -€41,906
down €41,906 (-42.6%), from €98,291 to €56,385
mainly Debts after one year (-€60,055) and Contributions, distributions and other (-€54,901)
- Receivables within one year +€20,762
up €20,762 (+16.1%), from €129,048 to €149,810
of which Other amounts receivable: +€40,293
- Debts after one year -€60,055
down €60,055 (-10.7%), from €562,740 to €502,685
- Other debts +€48,320
up €48,320 (+33.6%), from €143,681 to €192,001
- Financial income -€36,453
down €36,453 (-88.2%), from €41,341 to €4,889
- Financial charges +€6,307
up €6,307 (+33.2%), from €18,981 to €25,288
- Gross operating margin -€6,221
down €6,221 (-6.5%), from €96,426 to €90,204
- Taxes -€5,489
down €5,489 (-19.5%), from €28,192 to €22,703
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.
Cash bridge derived
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 | €1,124,148 | €1,111,769 | -€12,379 | -1.1% |
| Fixed assets | 21/28 | €893,195 | €896,943 | +€3,747 | +0.4% |
| Tangible fixed assets | 22/27 | €2,449 | €6,196 | +€3,747 | +153.0% |
| Plant, machinery and equipment | 23 | €853 | €4,999 | +€4,146 | +485.8% |
| Furniture and vehicles | 24 | €1,596 | €1,197 | -€399 | -25.0% |
| Financial fixed assets | 28 | €890,746 | €890,746 | = | 0.0% |
| Current assets | 29/58 | €230,953 | €214,826 | -€16,126 | -7.0% |
| Amounts receivable within one year | 40/41 | €129,048 | €149,810 | +€20,762 | +16.1% |
| Trade receivables | 40 | €33,108 | €13,578 | -€19,531 | -59.0% |
| Other amounts receivable | 41 | €95,940 | €136,233 | +€40,293 | +42.0% |
| Cash at bank and in hand | 54/58 | €98,291 | €56,385 | -€41,906 | -42.6% |
| Deferred charges and accrued income | 490/1 | €3,614 | €8,631 | +€5,017 | +138.8% |
| Total equity and liabilities | 10/49 | €1,124,148 | €1,111,769 | -€12,379 | -1.1% |
| Equity | 10/15 | €330,204 | €321,854 | -€8,351 | -2.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €311,654 | €303,304 | -€8,351 | -2.7% |
| Tax-exempt reserves | 132 | €2,634 | - | -€2,634 | |
| Distributable reserves | 133 | €309,021 | €303,304 | -€5,717 | -1.9% |
| Amounts payable | 17/49 | €793,944 | €789,915 | -€4,028 | -0.5% |
| Amounts payable after more than one year | 17 | €562,740 | €502,685 | -€60,055 | -10.7% |
| Financial debts | 170/4 | €562,740 | €502,685 | -€60,055 | -10.7% |
| Amounts payable within one year | 42/48 | €226,022 | €280,330 | +€54,309 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €64,837 | €64,156 | -€682 | -1.1% |
| Trade debts | 44 | €770 | €896 | +€125 | +16.3% |
| Suppliers | 440/4 | €770 | €896 | +€125 | +16.3% |
| Taxes, remuneration and social security | 45 | €16,733 | €23,278 | +€6,545 | +39.1% |
| Taxes | 450/3 | €16,733 | €23,278 | +€6,545 | +39.1% |
| Other amounts payable | 47/48 | €143,681 | €192,001 | +€48,320 | +33.6% |
| Accrued charges and deferred income | 492/3 | €5,182 | €6,900 | +€1,718 | +33.2% |
| Non-recurring operating income | 76A | - | €23,520 | +€23,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €960 | €1,826 | +€866 | +90.2% |
| Other operating charges | 640/8 | €1,308 | €1,360 | +€52 | +4.0% |
| Gross operating margin | 9900 | €96,426 | €90,204 | -€6,221 | -6.5% |
| Operating profit (loss) | 9901 | €94,158 | €87,019 | -€7,139 | -7.6% |
| Financial income | 75/76B | €41,341 | €4,889 | -€36,453 | -88.2% |
| Recurring financial income | 75 | €41,341 | €4,889 | -€36,453 | -88.2% |
| Financial charges | 65/66B | €18,981 | €25,288 | +€6,307 | +33.2% |
| Recurring financial charges | 65 | €18,981 | €25,288 | +€6,307 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €116,518 | €66,619 | -€49,899 | -42.8% |
| Transfer from deferred taxes | 780 | - | €2,634 | +€2,634 | |
| Income taxes | 67/77 | €28,192 | €22,703 | -€5,489 | -19.5% |
| Profit (loss) for the period | 9904 | €88,326 | €46,550 | -€41,776 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €88,326 | €46,550 | -€41,776 | -47.3% |
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 9 October 2026 via checked.be.