Jeandarme: 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.
What changed
Jeandarme
NACE 21.201, Manufacture of basic pharmaceutical products and pharmaceutical preparations
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€172,384
2024 · €199,176-€26,793
Equity
€187,245
2024 · €184,862+€2,384
Cash
€410,824
2024 · €457,598-€46,774
Balance sheet total
€1.6m
2024 · €1.6m+€6,436
Largest movements
Assets
- Receivables within one year +€94,111
up €94,111 (+21.1%), from €445,689 to €539,800
of which Trade receivables: +€111,878
- Cash -€46,774
down €46,774 (-10.2%), from €457,598 to €410,824
mainly Contributions, distributions and other (-€170,000) and Receivables within one year (-€94,111)
- Tangible fixed assets -€30,125
down €30,125 (-13.0%), from €231,535 to €201,411
Equity and liabilities
- Other debts +€48,640
up €48,640 (+8.2%), from €596,422 to €645,062
- Debts after one year -€47,944
down €47,944 (-17.6%), from €271,655 to €223,712
Income statement
- Staff costs +€42,459
up €42,459 (+8.3%), from €512,123 to €554,582
- Gross operating margin +€16,763
up €16,763 (+2.1%), from €816,494 to €833,256
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
€199,176
Gross operating margin
+€16,763
Staff costs
-€42,459
Depreciation
-€633
Other operating charges
+€320
Financial income
+€790
Financial charges
-€93
Taxes
-€1,481
Result 2025
€172,384
raises the resultlowers the result
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.
From operations
+€175,224
Investment
-€6,000
Financing
-€215,999
Cash 2024
€457,598
From operations (derived)
+€175,224
Net result for the year
+€172,384
Depreciation
+€46,544
Stocks and contracts
-€912
Receivables within one year
-€94,111
Deferred charges and accrued income
+€1,269
Trade debts
-€6,823
Tax, wage and social debts
+€8,234
Other debts
+€48,640
Investment (derived)
-€6,000
Investment in fixed assets (net)
-€16,000
Current investments
+€10,000
Financing
-€215,999
Debts after one year
-€47,944
Current portion of long-term debt
-€411
Short-term financial debts
+€2,356
Contributions, distributions and other
-€170,000
Cash 2025
€410,824
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,588,686 | €1,595,123 | +€6,436 | +0.4% |
| Fixed assets | 21/28 | €236,893 | €206,350 | -€30,544 | -12.9% |
| Intangible fixed assets | 21 | €3,455 | €3,036 | -€419 | -12.1% |
| Tangible fixed assets | 22/27 | €231,535 | €201,411 | -€30,125 | -13.0% |
| Land and buildings | 22 | €160,296 | €148,877 | -€11,419 | -7.1% |
| Plant, machinery and equipment | 23 | €32,484 | €24,798 | -€7,686 | -23.7% |
| Furniture and vehicles | 24 | €38,755 | €27,735 | -€11,019 | -28.4% |
| Financial fixed assets | 28 | €1,903 | €1,903 | = | 0.0% |
| Current assets | 29/58 | €1,351,793 | €1,388,773 | +€36,980 | +2.7% |
| Stocks and contracts in progress | 3 | €420,919 | €421,831 | +€912 | +0.2% |
| Stocks | 30/36 | €420,919 | €421,831 | +€912 | +0.2% |
| Amounts receivable within one year | 40/41 | €445,689 | €539,800 | +€94,111 | +21.1% |
| Trade receivables | 40 | €426,828 | €538,706 | +€111,878 | +26.2% |
| Other amounts receivable | 41 | €18,861 | €1,094 | -€17,767 | -94.2% |
| Current investments | 50/53 | €10,000 | €0 | -€10,000 | -100% |
| Cash at bank and in hand | 54/58 | €457,598 | €410,824 | -€46,774 | -10.2% |
| Deferred charges and accrued income | 490/1 | €17,587 | €16,319 | -€1,269 | -7.2% |
| Total equity and liabilities | 10/49 | €1,588,686 | €1,595,123 | +€6,436 | +0.4% |
| Equity | 10/15 | €184,862 | €187,245 | +€2,384 | +1.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €122,888 | €125,272 | +€2,384 | +1.9% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €116,691 | €119,075 | +€2,384 | +2.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,403,825 | €1,407,878 | +€4,053 | +0.3% |
| Amounts payable after more than one year | 17 | €271,655 | €223,712 | -€47,944 | -17.6% |
| Financial debts | 170/4 | €271,655 | €223,712 | -€47,944 | -17.6% |
| Amounts payable within one year | 42/48 | €1,132,170 | €1,184,166 | +€51,997 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €48,355 | €47,944 | -€411 | -0.8% |
| Financial debts | 43 | - | €2,356 | +€2,356 | |
| Credit institutions | 430/8 | - | €2,356 | +€2,356 | |
| Trade debts | 44 | €402,340 | €395,517 | -€6,823 | -1.7% |
| Suppliers | 440/4 | €402,340 | €395,517 | -€6,823 | -1.7% |
| Taxes, remuneration and social security | 45 | €85,054 | €93,288 | +€8,234 | +9.7% |
| Taxes | 450/3 | €8,809 | €9,454 | +€646 | +7.3% |
| Remuneration and social security | 454/9 | €76,245 | €83,833 | +€7,588 | +10.0% |
| Other amounts payable | 47/48 | €596,422 | €645,062 | +€48,640 | +8.2% |
| Remuneration, social security and pensions | 62 | €512,123 | €554,582 | +€42,459 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,911 | €46,544 | +€633 | +1.4% |
| Other operating charges | 640/8 | €2,638 | €2,317 | -€320 | -12.1% |
| Gross operating margin | 9900 | €816,494 | €833,256 | +€16,763 | +2.1% |
| Operating profit (loss) | 9901 | €255,823 | €229,813 | -€26,009 | -10.2% |
| Financial income | 75/76B | €1,876 | €2,667 | +€790 | +42.1% |
| Recurring financial income | 75 | €1,876 | €2,667 | +€790 | +42.1% |
| Financial charges | 65/66B | €49,851 | €49,944 | +€93 | +0.2% |
| Recurring financial charges | 65 | €49,851 | €49,944 | +€93 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €207,848 | €182,536 | -€25,312 | -12.2% |
| Income taxes | 67/77 | €8,671 | €10,152 | +€1,481 | +17.1% |
| Profit (loss) for the period | 9904 | €199,176 | €172,384 | -€26,793 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €199,176 | €172,384 | -€26,793 | -13.5% |
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 28 October 2026 via checked.be.