JANSSPHARMA: what changed
Two fiscal 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.
What changed
JANSSPHARMA
NACE 47.730, Retail sale of pharmaceutical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€239,031
2024 · €270,012-€30,981
Equity
€1.1m
2024 · €971,017+€170,564
Cash
€947,648
2024 · €351,445+€596,203
Balance sheet total
€1.3m
2024 · €1.2m+€137,497
Largest movements
Assets
- Cash +€596,203
up €596,203 (+169.6%), from €351,445 to €947,648
mainly Current investments (+€456,697) and Net result for the year (+€239,031)
- Current investments -€456,697
no longer reported in 2025 (was €456,697)
Equity and liabilities
- Reserves +€170,564
up €170,564 (+19.6%), from €871,008 to €1.0m
of which Tax-exempt reserves: +€134,720
- Other debts -€45,000
no longer reported in 2025 (was €45,000)
- Trade debts +€13,621
up €13,621 (+18.6%), from €73,314 to €86,934
Income statement
- Gross operating margin -€20,898
down €20,898 (-4.2%), from €503,157 to €482,259
- Staff costs +€16,250
up €16,250 (+12.4%), from €131,279 to €147,530
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.
Result 2024
€270,012
Gross operating margin
-€20,898
Staff costs
-€16,250
Depreciation
+€4,724
Other operating charges
-€415
Financial income
-€2,890
Financial charges
+€514
Taxes
+€4,234
Result 2025
€239,031
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.
From operations
+€222,038
Investment
+€442,632
Financing
-€68,467
Cash 2024
€351,445
From operations (derived)
+€222,038
Net result for the year
+€239,031
Depreciation
+€9,449
Stocks and contracts
+€12,025
Receivables within one year
-€10,734
Deferred charges and accrued income
+€5,334
Trade debts
+€13,621
Tax, wage and social debts
+€6,797
Other debts
-€45,000
Accrued charges and deferred income
-€8,484
Investment (derived)
+€442,632
Investment in fixed assets (net)
-€14,065
Current investments
+€456,697
Financing
-€68,467
Contributions, distributions and other
-€68,467
Cash 2025
€947,648
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,177,273 | €1,314,770 | +€137,497 | +11.7% |
| Fixed assets | 21/28 | €27,600 | €32,216 | +€4,616 | +16.7% |
| Tangible fixed assets | 22/27 | €27,600 | €27,716 | +€116 | +0.4% |
| Plant, machinery and equipment | 23 | €11,730 | €10,601 | -€1,129 | -9.6% |
| Furniture and vehicles | 24 | €4,473 | €8,610 | +€4,137 | +92.5% |
| Other tangible fixed assets | 26 | €11,397 | €8,505 | -€2,891 | -25.4% |
| Financial fixed assets | 28 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €1,149,673 | €1,282,554 | +€132,881 | +11.6% |
| Stocks and contracts in progress | 3 | €209,865 | €197,840 | -€12,025 | -5.7% |
| Stocks | 30/36 | €209,865 | €197,840 | -€12,025 | -5.7% |
| Amounts receivable within one year | 40/41 | €123,067 | €133,800 | +€10,734 | +8.7% |
| Trade receivables | 40 | €101,896 | €111,341 | +€9,445 | +9.3% |
| Other amounts receivable | 41 | €21,171 | €22,459 | +€1,289 | +6.1% |
| Current investments | 50/53 | €456,697 | - | -€456,697 | |
| Cash at bank and in hand | 54/58 | €351,445 | €947,648 | +€596,203 | +169.6% |
| Deferred charges and accrued income | 490/1 | €8,599 | €3,265 | -€5,334 | -62.0% |
| Total equity and liabilities | 10/49 | €1,177,273 | €1,314,770 | +€137,497 | +11.7% |
| Equity | 10/15 | €971,017 | €1,141,581 | +€170,564 | +17.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Outside capital | 11 | €100,000 | €100,000 | = | 0.0% |
| Other | 1109/19 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €871,008 | €1,041,572 | +€170,564 | +19.6% |
| Non-distributable reserves | 130/1 | €5,056 | €5,056 | = | 0.0% |
| Legal reserve | 130 | €5,056 | €5,056 | = | 0.0% |
| Tax-exempt reserves | 132 | €230,085 | €364,805 | +€134,720 | +58.6% |
| Distributable reserves | 133 | €635,867 | €671,711 | +€35,844 | +5.6% |
| Profit (loss) carried forward | 14 | €9 | €9 | = | 0.0% |
| Amounts payable | 17/49 | €206,256 | €173,189 | -€33,067 | -16.0% |
| Amounts payable within one year | 42/48 | €197,756 | €173,174 | -€24,582 | -12.4% |
| Trade debts | 44 | €73,314 | €86,934 | +€13,621 | +18.6% |
| Suppliers | 440/4 | €73,314 | €86,934 | +€13,621 | +18.6% |
| Taxes, remuneration and social security | 45 | €79,442 | €86,240 | +€6,797 | +8.6% |
| Taxes | 450/3 | €58,691 | €55,421 | -€3,270 | -5.6% |
| Remuneration and social security | 454/9 | €20,751 | €30,819 | +€10,067 | +48.5% |
| Other amounts payable | 47/48 | €45,000 | - | -€45,000 | |
| Accrued charges and deferred income | 492/3 | €8,500 | €16 | -€8,484 | -99.8% |
| Remuneration, social security and pensions | 62 | €131,279 | €147,530 | +€16,250 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,172 | €9,449 | -€4,724 | -33.3% |
| Other operating charges | 640/8 | €341 | €756 | +€415 | +121.5% |
| Gross operating margin | 9900 | €503,157 | €482,259 | -€20,898 | -4.2% |
| Operating profit (loss) | 9901 | €357,364 | €324,524 | -€32,840 | -9.2% |
| Financial income | 75/76B | €11,394 | €8,503 | -€2,890 | -25.4% |
| Recurring financial income | 75 | €11,394 | €8,503 | -€2,890 | -25.4% |
| Financial charges | 65/66B | €615 | €101 | -€514 | -83.6% |
| Recurring financial charges | 65 | €615 | €101 | -€514 | -83.6% |
| Profit (loss) for the period before taxes | 9903 | €368,143 | €332,927 | -€35,216 | -9.6% |
| Income taxes | 67/77 | €98,131 | €93,896 | -€4,234 | -4.3% |
| Profit (loss) for the period | 9904 | €270,012 | €239,031 | -€30,981 | -11.5% |
| Transfer to tax-exempt reserves | 689 | €113,670 | €134,720 | +€21,050 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €156,342 | €104,311 | -€52,031 | -33.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.