JD 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.
JD Pharma
Largest movements
- Tangible fixed assets +€175,930
up €175,930 (+42.8%), from €411,417 to €587,347
of which Land and buildings: +€173,642
- Receivables within one year +€71,196
up €71,196 (+756%), from €9,413 to €80,609
of which Trade receivables: +€68,135
- Debts after one year +€121,500
up €121,500 (+42.1%), from €288,736 to €410,237
- Trade debts +€69,348
up €69,348 (+3,219%), from €2,155 to €71,503
- Reserves +€48,565
up €48,565 (+10.9%), from €447,535 to €496,100
- Depreciation +€27,435
up €27,435 (+102%), from €26,831 to €54,266
- Gross operating margin +€13,190
up €13,190 (+10.7%), from €123,339 to €136,528
- Taxes -€5,663
down €5,663 (-25.1%), from €22,603 to €16,939
- Other operating charges +€2,463
up €2,463 (+57.2%), from €4,306 to €6,770
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 | €1,386,053 | €1,647,671 | +€261,617 | +18.9% |
| Fixed assets | 21/28 | €1,362,214 | €1,538,144 | +€175,930 | +12.9% |
| Tangible fixed assets | 22/27 | €411,417 | €587,347 | +€175,930 | +42.8% |
| Land and buildings | 22 | €397,303 | €570,944 | +€173,642 | +43.7% |
| Plant, machinery and equipment | 23 | €5,778 | €9,784 | +€4,007 | +69.3% |
| Furniture and vehicles | 24 | €8,337 | €6,619 | -€1,718 | -20.6% |
| Financial fixed assets | 28 | €950,797 | €950,797 | = | 0.0% |
| Current assets | 29/58 | €23,839 | €109,527 | +€85,687 | +359% |
| Amounts receivable within one year | 40/41 | €9,413 | €80,609 | +€71,196 | +756% |
| Trade receivables | 40 | €9,413 | €77,548 | +€68,135 | +724% |
| Other amounts receivable | 41 | - | €3,061 | +€3,061 | |
| Cash at bank and in hand | 54/58 | €13,856 | €27,506 | +€13,650 | +98.5% |
| Deferred charges and accrued income | 490/1 | €570 | €1,411 | +€842 | +148% |
| Total equity and liabilities | 10/49 | €1,386,053 | €1,647,671 | +€261,617 | +18.9% |
| Equity | 10/15 | €466,135 | €514,700 | +€48,565 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €447,535 | €496,100 | +€48,565 | +10.9% |
| Distributable reserves | 133 | €447,535 | €496,100 | +€48,565 | +10.9% |
| Amounts payable | 17/49 | €919,919 | €1,132,971 | +€213,052 | +23.2% |
| Amounts payable after more than one year | 17 | €288,736 | €410,237 | +€121,500 | +42.1% |
| Financial debts | 170/4 | €288,736 | €410,237 | +€121,500 | +42.1% |
| Amounts payable within one year | 42/48 | €630,315 | €721,997 | +€91,681 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €19,833 | €35,222 | +€15,389 | +77.6% |
| Trade debts | 44 | €2,155 | €71,503 | +€69,348 | +3,219% |
| Suppliers | 440/4 | €2,155 | €71,503 | +€69,348 | +3,219% |
| Taxes, remuneration and social security | 45 | €12,136 | €11,710 | -€426 | -3.5% |
| Taxes | 450/3 | €10,339 | €9,913 | -€426 | -4.1% |
| Remuneration and social security | 454/9 | €1,797 | €1,797 | = | 0.0% |
| Other amounts payable | 47/48 | €596,191 | €603,562 | +€7,371 | +1.2% |
| Accrued charges and deferred income | 492/3 | €867 | €738 | -€129 | -14.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,831 | €54,266 | +€27,435 | +102% |
| Other operating charges | 640/8 | €4,306 | €6,770 | +€2,463 | +57.2% |
| Non-recurring operating charges | 66A | €511 | €0 | -€511 | -100% |
| Gross operating margin | 9900 | €123,339 | €136,528 | +€13,190 | +10.7% |
| Operating profit (loss) | 9901 | €91,690 | €75,493 | -€16,198 | -17.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €9,315 | €9,988 | +€674 | +7.2% |
| Recurring financial charges | 65 | €9,315 | €9,988 | +€674 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €82,377 | €65,505 | -€16,872 | -20.5% |
| Income taxes | 67/77 | €22,603 | €16,939 | -€5,663 | -25.1% |
| Profit (loss) for the period | 9904 | €59,774 | €48,565 | -€11,209 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,774 | €48,565 | -€11,209 | -18.8% |
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 29 October 2026 via checked.be.