JETPHARMA: 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.
JETPHARMA
Largest movements
- Receivables within one year +€7,910
up €7,910 (+19.8%), from €39,859 to €47,768
- Stocks and contracts +€4,457
up €4,457 (+5.6%), from €80,253 to €84,710
- Tangible fixed assets -€2,877
down €2,877 (-35.4%), from €8,138 to €5,260
- Other debts -€22,892
down €22,892 (-35.7%), from €64,136 to €41,244
- Profit (loss) carried forward +€22,181
up €22,181 (+20.6%), from -€107,906 to -€85,725
- Trade debts +€13,928
up €13,928 (+26.3%), from €53,039 to €66,967
- Accrued charges and deferred income -€2,302
down €2,302 (-90.3%), from €2,550 to €248
- Tax, wage and social debts +€1,481
up €1,481 (+7.8%), from €19,002 to €20,483
of which Remuneration and social security: +€1,112
- Staff costs +€11,538
up €11,538 (+15.2%), from €75,867 to €87,405
- Financial charges -€3,322
down €3,322 (-39.6%), from €8,385 to €5,063
- Depreciation +€1,967
up €1,967 (+216.1%), from €910 to €2,877
- Gross operating margin -€1,751
down €1,751 (-1.5%), from €119,398 to €117,647
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 | €134,295 | €146,419 | +€12,125 | +9.0% |
| Fixed assets | 21/28 | €10,238 | €7,360 | -€2,877 | -28.1% |
| Tangible fixed assets | 22/27 | €8,138 | €5,260 | -€2,877 | -35.4% |
| Plant, machinery and equipment | 23 | €8,138 | €5,260 | -€2,877 | -35.4% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €124,057 | €139,059 | +€15,002 | +12.1% |
| Stocks and contracts in progress | 3 | €80,253 | €84,710 | +€4,457 | +5.6% |
| Stocks | 30/36 | €80,253 | €84,710 | +€4,457 | +5.6% |
| Amounts receivable within one year | 40/41 | €39,859 | €47,768 | +€7,910 | +19.8% |
| Trade receivables | 40 | €39,859 | €47,768 | +€7,910 | +19.8% |
| Cash at bank and in hand | 54/58 | €3,537 | €4,771 | +€1,234 | +34.9% |
| Deferred charges and accrued income | 490/1 | €408 | €1,810 | +€1,402 | +343.2% |
| Total equity and liabilities | 10/49 | €134,295 | €146,419 | +€12,125 | +9.0% |
| Equity | 10/15 | -€7,896 | €14,285 | +€22,181 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10 | €10 | = | 0.0% |
| Distributable reserves | 133 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,906 | -€85,725 | +€22,181 | +20.6% |
| Amounts payable | 17/49 | €142,191 | €132,135 | -€10,056 | -7.1% |
| Amounts payable within one year | 42/48 | €139,641 | €131,886 | -€7,754 | -5.6% |
| Financial debts | 43 | €3,463 | €3,192 | -€270 | -7.8% |
| Credit institutions | 430/8 | €3,463 | €3,192 | -€270 | -7.8% |
| Trade debts | 44 | €53,039 | €66,967 | +€13,928 | +26.3% |
| Suppliers | 440/4 | €53,039 | €66,967 | +€13,928 | +26.3% |
| Taxes, remuneration and social security | 45 | €19,002 | €20,483 | +€1,481 | +7.8% |
| Taxes | 450/3 | €3,470 | €3,839 | +€369 | +10.6% |
| Remuneration and social security | 454/9 | €15,533 | €16,644 | +€1,112 | +7.2% |
| Other amounts payable | 47/48 | €64,136 | €41,244 | -€22,892 | -35.7% |
| Accrued charges and deferred income | 492/3 | €2,550 | €248 | -€2,302 | -90.3% |
| Non-recurring operating income | 76A | - | €2,892 | +€2,892 | |
| Remuneration, social security and pensions | 62 | €75,867 | €87,405 | +€11,538 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €910 | €2,877 | +€1,967 | +216.1% |
| Other operating charges | 640/8 | €193 | €61 | -€132 | -68.5% |
| Gross operating margin | 9900 | €119,398 | €117,647 | -€1,751 | -1.5% |
| Operating profit (loss) | 9901 | €42,428 | €27,304 | -€15,123 | -35.6% |
| Financial income | 75/76B | €18 | €3 | -€14 | -81.4% |
| Recurring financial income | 75 | €18 | €3 | -€14 | -81.4% |
| Financial charges | 65/66B | €8,385 | €5,063 | -€3,322 | -39.6% |
| Recurring financial charges | 65 | €8,385 | €5,063 | -€3,322 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | €34,061 | €22,245 | -€11,816 | -34.7% |
| Income taxes | 67/77 | €59 | €64 | +€5 | +8.3% |
| Profit (loss) for the period | 9904 | €34,001 | €22,181 | -€11,821 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,001 | €22,181 | -€11,821 | -34.8% |
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 9 October 2026 via checked.be.