JL 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.
JL PHARMA
Largest movements
- Tangible fixed assets -€4,448
down €4,448 (-98.8%), from €4,500 to €52
- Cash +€605
up €605 (+2.8%), from €21,951 to €22,555
mainly Net result for the year (+€5,740) and Depreciation (+€4,448)
- Receivables within one year -€421
no longer reported in 2025 (was €421)
- Short-term financial debts -€12,000
no longer reported in 2025 (was €12,000)
- Reserves +€5,740
new in 2025: €5,740
- Profit (loss) carried forward -€3,600
down €3,600 (-99.8%), from €3,606 to €6
- Trade debts +€2,662
up €2,662 (+283.4%), from €939 to €3,601
- Other debts +€2,611
up €2,611 (+147.6%), from €1,769 to €4,380
- Depreciation -€2,861
down €2,861 (-39.1%), from €7,308 to €4,448
- Taxes +€948
up €948 (+31.5%), from €3,007 to €3,955
- Gross operating margin +€294
up €294 (+2.0%), from €14,802 to €15,096
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 | €26,871 | €22,608 | -€4,264 | -15.9% |
| Fixed assets | 21/28 | €4,500 | €52 | -€4,448 | -98.8% |
| Tangible fixed assets | 22/27 | €4,500 | €52 | -€4,448 | -98.8% |
| Furniture and vehicles | 24 | €4,500 | €52 | -€4,448 | -98.8% |
| Current assets | 29/58 | €22,371 | €22,555 | +€184 | +0.8% |
| Amounts receivable within one year | 40/41 | €421 | - | -€421 | |
| Trade receivables | 40 | €421 | - | -€421 | |
| Cash at bank and in hand | 54/58 | €21,951 | €22,555 | +€605 | +2.8% |
| Total equity and liabilities | 10/49 | €26,871 | €22,608 | -€4,264 | -15.9% |
| Equity | 10/15 | €8,606 | €10,746 | +€2,140 | +24.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €5,740 | +€5,740 | |
| Distributable reserves | 133 | - | €5,740 | +€5,740 | |
| Profit (loss) carried forward | 14 | €3,606 | €6 | -€3,600 | -99.8% |
| Amounts payable | 17/49 | €18,265 | €11,861 | -€6,404 | -35.1% |
| Amounts payable within one year | 42/48 | €18,265 | €11,861 | -€6,404 | -35.1% |
| Financial debts | 43 | €12,000 | - | -€12,000 | |
| Other loans | 439 | €12,000 | - | -€12,000 | |
| Trade debts | 44 | €939 | €3,601 | +€2,662 | +283.4% |
| Suppliers | 440/4 | €939 | €3,601 | +€2,662 | +283.4% |
| Taxes, remuneration and social security | 45 | €3,557 | €3,880 | +€324 | +9.1% |
| Taxes | 450/3 | €3,557 | €3,880 | +€324 | +9.1% |
| Other amounts payable | 47/48 | €1,769 | €4,380 | +€2,611 | +147.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,308 | €4,448 | -€2,861 | -39.1% |
| Other operating charges | 640/8 | €698 | €759 | +€60 | +8.6% |
| Gross operating margin | 9900 | €14,802 | €15,096 | +€294 | +2.0% |
| Operating profit (loss) | 9901 | €6,795 | €9,890 | +€3,095 | +45.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €193 | €195 | +€2 | +0.9% |
| Recurring financial charges | 65 | €193 | €195 | +€2 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €6,602 | €9,695 | +€3,093 | +46.9% |
| Income taxes | 67/77 | €3,007 | €3,955 | +€948 | +31.5% |
| Profit (loss) for the period | 9904 | €3,595 | €5,740 | +€2,146 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,595 | €5,740 | +€2,146 | +59.7% |
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 10 October 2026 via checked.be.