JDS Pharma: 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.
JDS Pharma
Largest movements
- Cash +€44,465
up €44,465 (+295.4%), from €15,052 to €59,517
mainly Net result for the year (+€30,345) and Tax, wage and social debts (+€8,494)
- Receivables within one year -€6,618
down €6,618 (-60.7%), from €10,907 to €4,288
of which Trade receivables: -€6,795
- Profit (loss) carried forward +€30,345
up €30,345 (+297.6%), from €10,197 to €40,542
- Tax, wage and social debts +€8,494
up €8,494 (+87.1%), from €9,752 to €18,245
- Other debts -€966
down €966 (-48.8%), from €1,977 to €1,012
- Gross operating margin +€27,219
up €27,219 (+205.3%), from €13,256 to €40,475
- Taxes +€5,735
up €5,735 (+215.8%), from €2,658 to €8,393
- Other operating charges +€1,286
up €1,286 (+340.6%), from €377 to €1,663
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 | €26,092 | €63,805 | +€37,713 | +144.5% |
| Current assets | 29/58 | €26,092 | €63,805 | +€37,713 | +144.5% |
| Amounts receivable within one year | 40/41 | €10,907 | €4,288 | -€6,618 | -60.7% |
| Trade receivables | 40 | €9,878 | €3,083 | -€6,795 | -68.8% |
| Other amounts receivable | 41 | €1,028 | €1,205 | +€177 | +17.2% |
| Cash at bank and in hand | 54/58 | €15,052 | €59,517 | +€44,465 | +295.4% |
| Deferred charges and accrued income | 490/1 | €133 | - | -€133 | |
| Total equity and liabilities | 10/49 | €26,092 | €63,805 | +€37,713 | +144.5% |
| Equity | 10/15 | €13,197 | €43,542 | +€30,345 | +229.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,197 | €40,542 | +€30,345 | +297.6% |
| Amounts payable | 17/49 | €12,895 | €20,263 | +€7,368 | +57.1% |
| Amounts payable within one year | 42/48 | €12,895 | €20,263 | +€7,368 | +57.1% |
| Trade debts | 44 | €1,166 | €1,005 | -€160 | -13.8% |
| Suppliers | 440/4 | €1,166 | €1,005 | -€160 | -13.8% |
| Taxes, remuneration and social security | 45 | €9,752 | €18,245 | +€8,494 | +87.1% |
| Taxes | 450/3 | €9,752 | €18,245 | +€8,494 | +87.1% |
| Other amounts payable | 47/48 | €1,977 | €1,012 | -€966 | -48.8% |
| Other operating charges | 640/8 | €377 | €1,663 | +€1,286 | +340.6% |
| Gross operating margin | 9900 | €13,256 | €40,475 | +€27,219 | +205.3% |
| Operating profit (loss) | 9901 | €12,878 | €38,812 | +€25,934 | +201.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €24 | €74 | +€50 | +214.7% |
| Recurring financial charges | 65 | €24 | €74 | +€50 | +214.7% |
| Profit (loss) for the period before taxes | 9903 | €12,855 | €38,738 | +€25,883 | +201.4% |
| Income taxes | 67/77 | €2,658 | €8,393 | +€5,735 | +215.8% |
| Profit (loss) for the period | 9904 | €10,197 | €30,345 | +€20,148 | +197.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,197 | €30,345 | +€20,148 | +197.6% |
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 30 September 2026 via checked.be.