JELY 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.
JELY PHARMA
Largest movements
- Cash +€62,539
up €62,539 (+231.7%), from €26,990 to €89,529
mainly Other debts (+€60,390) and Depreciation (+€52,623)
- Stocks and contracts -€37,323
down €37,323 (-29.3%), from €127,336 to €90,013
- Receivables within one year -€28,195
down €28,195 (-31.4%), from €89,755 to €61,561
of which Trade receivables: -€18,964
- Intangible fixed assets -€22,831
down €22,831 (-25.0%), from €91,325 to €68,494
- Tangible fixed assets -€10,538
down €10,538 (-6.2%), from €169,995 to €159,457
of which Assets under construction and advance payments: -€19,357
- Debts after one year -€61,238
down €61,238 (-21.7%), from €282,155 to €220,917
- Other debts +€60,390
up €60,390 (+133.3%), from €45,309 to €105,698
- Profit (loss) carried forward -€36,960
down €36,960 (-99.0%), from €37,340 to €380
- Current portion of long-term debt -€20,213
down €20,213 (-24.8%), from €81,451 to €61,238
- Trade debts +€9,977
up €9,977 (+19.4%), from €51,314 to €61,292
- Write-downs +€37,690
new in 2025: €37,690
- Staff costs -€27,175
down €27,175 (-18.9%), from €143,421 to €116,246
- Gross operating margin +€19,293
up €19,293 (+8.2%), from €233,893 to €253,186
- Depreciation +€3,007
up €3,007 (+6.1%), from €49,616 to €52,623
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 | €507,635 | €469,684 | -€37,951 | -7.5% |
| Fixed assets | 21/28 | €261,320 | €227,950 | -€33,370 | -12.8% |
| Intangible fixed assets | 21 | €91,325 | €68,494 | -€22,831 | -25.0% |
| Tangible fixed assets | 22/27 | €169,995 | €159,457 | -€10,538 | -6.2% |
| Land and buildings | 22 | €100,000 | €90,000 | -€10,000 | -10.0% |
| Plant, machinery and equipment | 23 | €11,512 | €8,797 | -€2,715 | -23.6% |
| Furniture and vehicles | 24 | €39,126 | €60,660 | +€21,534 | +55.0% |
| Assets under construction and advance payments | 27 | €19,357 | - | -€19,357 | |
| Current assets | 29/58 | €246,315 | €241,734 | -€4,581 | -1.9% |
| Stocks and contracts in progress | 3 | €127,336 | €90,013 | -€37,323 | -29.3% |
| Stocks | 30/36 | €127,336 | €90,013 | -€37,323 | -29.3% |
| Amounts receivable within one year | 40/41 | €89,755 | €61,561 | -€28,195 | -31.4% |
| Trade receivables | 40 | €75,148 | €56,185 | -€18,964 | -25.2% |
| Other amounts receivable | 41 | €14,607 | €5,376 | -€9,231 | -63.2% |
| Cash at bank and in hand | 54/58 | €26,990 | €89,529 | +€62,539 | +231.7% |
| Deferred charges and accrued income | 490/1 | €2,234 | €631 | -€1,603 | -71.8% |
| Total equity and liabilities | 10/49 | €507,635 | €469,684 | -€37,951 | -7.5% |
| Equity | 10/15 | €37,341 | €381 | -€36,960 | -99.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,340 | €380 | -€36,960 | -99.0% |
| Amounts payable | 17/49 | €470,294 | €469,303 | -€991 | -0.2% |
| Amounts payable after more than one year | 17 | €282,155 | €220,917 | -€61,238 | -21.7% |
| Financial debts | 170/4 | €282,155 | €220,917 | -€61,238 | -21.7% |
| Amounts payable within one year | 42/48 | €188,139 | €248,220 | +€60,081 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | €81,451 | €61,238 | -€20,213 | -24.8% |
| Trade debts | 44 | €51,314 | €61,292 | +€9,977 | +19.4% |
| Suppliers | 440/4 | €51,314 | €61,292 | +€9,977 | +19.4% |
| Taxes, remuneration and social security | 45 | €10,066 | €19,993 | +€9,927 | +98.6% |
| Taxes | 450/3 | €2,993 | €9,331 | +€6,338 | +211.7% |
| Remuneration and social security | 454/9 | €7,073 | €10,662 | +€3,589 | +50.7% |
| Other amounts payable | 47/48 | €45,309 | €105,698 | +€60,390 | +133.3% |
| Accrued charges and deferred income | 492/3 | - | €166 | +€166 | |
| Remuneration, social security and pensions | 62 | €143,421 | €116,246 | -€27,175 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,616 | €52,623 | +€3,007 | +6.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €37,690 | +€37,690 | |
| Other operating charges | 640/8 | €1 | €166 | +€166 | +28550.0% |
| Gross operating margin | 9900 | €233,893 | €253,186 | +€19,293 | +8.2% |
| Operating profit (loss) | 9901 | €40,856 | €46,461 | +€5,605 | +13.7% |
| Financial income | 75/76B | €122 | €73 | -€49 | -40.1% |
| Recurring financial income | 75 | €122 | €73 | -€49 | -40.1% |
| Financial charges | 65/66B | €13,559 | €13,490 | -€70 | -0.5% |
| Recurring financial charges | 65 | €13,559 | €13,490 | -€70 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €27,419 | €33,044 | +€5,626 | +20.5% |
| Income taxes | 67/77 | €12,120 | €12,504 | +€384 | +3.2% |
| Profit (loss) for the period | 9904 | €15,299 | €20,540 | +€5,241 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,299 | €20,540 | +€5,241 | +34.3% |
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 12 October 2026 via checked.be.