JLS 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.
JLS Pharma
Largest movements
- Receivables within one year +€39,097
up €39,097 (+72.4%), from €53,972 to €93,069
of which Other amounts receivable: +€20,473
- Cash -€33,345
down €33,345 (-39.8%), from €83,876 to €50,531
mainly Contributions, distributions and other (-€140,000) and Receivables within one year (-€39,097)
- Stocks and contracts +€8,627
up €8,627 (+12.4%), from €69,510 to €78,137
- Tangible fixed assets +€5,219
up €5,219 (+7920.0%), from €66 to €5,285
of which Plant, machinery and equipment: +€5,285
- Deferred charges and accrued income -€4,251
down €4,251 (-87.1%), from €4,881 to €629
- Other debts +€70,000
new in 2025: €70,000
- Reserves -€68,336
down €68,336 (-93.9%), from €72,762 to €4,426
- Tax, wage and social debts +€15,806
up €15,806 (+58.4%), from €27,076 to €42,882
of which Taxes: +€14,613
- Trade debts -€3,765
down €3,765 (-5.8%), from €64,536 to €60,771
of which Suppliers: -€11,176
- Gross operating margin +€94,673
up €94,673 (+47.2%), from €200,413 to €295,086
- Taxes +€21,936
up €21,936 (+1186.8%), from €1,848 to €23,784
- Staff costs +€8,816
up €8,816 (+4.7%), from €189,321 to €198,138
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 | €218,052 | €232,526 | +€14,474 | +6.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €5,813 | €10,159 | +€4,346 | +74.8% |
| Intangible fixed assets | 21 | €5,747 | €4,874 | -€873 | -15.2% |
| Tangible fixed assets | 22/27 | €66 | €5,285 | +€5,219 | +7920.0% |
| Plant, machinery and equipment | 23 | - | €5,285 | +€5,285 | |
| Furniture and vehicles | 24 | €66 | €0 | -€66 | -100.0% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Current assets | 29/58 | €212,239 | €222,367 | +€10,128 | +4.8% |
| Stocks and contracts in progress | 3 | €69,510 | €78,137 | +€8,627 | +12.4% |
| Stocks | 30/36 | €69,510 | €78,137 | +€8,627 | +12.4% |
| Amounts receivable within one year | 40/41 | €53,972 | €93,069 | +€39,097 | +72.4% |
| Trade receivables | 40 | €48,646 | €67,270 | +€18,624 | +38.3% |
| Other amounts receivable | 41 | €5,326 | €25,799 | +€20,473 | +384.4% |
| Cash at bank and in hand | 54/58 | €83,876 | €50,531 | -€33,345 | -39.8% |
| Deferred charges and accrued income | 490/1 | €4,881 | €629 | -€4,251 | -87.1% |
| Total equity and liabilities | 10/49 | €218,052 | €232,526 | +€14,474 | +6.6% |
| Equity | 10/15 | €97,762 | €29,426 | -€68,336 | -69.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €72,762 | €4,426 | -€68,336 | -93.9% |
| Distributable reserves | 133 | €72,762 | €4,426 | -€68,336 | -93.9% |
| Amounts payable | 17/49 | €120,290 | €203,100 | +€82,810 | +68.8% |
| Amounts payable after more than one year | 17 | €28,678 | €28,678 | = | 0.0% |
| Other amounts payable | 178/9 | €28,678 | €28,678 | = | 0.0% |
| Amounts payable within one year | 42/48 | €91,612 | €173,654 | +€82,042 | +89.6% |
| Trade debts | 44 | €64,536 | €60,771 | -€3,765 | -5.8% |
| Suppliers | 440/4 | €64,536 | €53,361 | -€11,176 | -17.3% |
| Bills of exchange payable | 441 | - | €7,411 | +€7,411 | |
| Taxes, remuneration and social security | 45 | €27,076 | €42,882 | +€15,806 | +58.4% |
| Taxes | 450/3 | €2,589 | €17,202 | +€14,613 | +564.5% |
| Remuneration and social security | 454/9 | €24,487 | €25,681 | +€1,194 | +4.9% |
| Other amounts payable | 47/48 | - | €70,000 | +€70,000 | |
| Accrued charges and deferred income | 492/3 | €0 | €769 | +€769 | |
| Remuneration, social security and pensions | 62 | €189,321 | €198,138 | +€8,816 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,335 | €1,021 | -€314 | -23.5% |
| Other operating charges | 640/8 | €244 | €309 | +€65 | +26.6% |
| Gross operating margin | 9900 | €200,413 | €295,086 | +€94,673 | +47.2% |
| Operating profit (loss) | 9901 | €9,513 | €95,618 | +€86,106 | +905.2% |
| Financial income | 75/76B | €78 | €799 | +€721 | +928.8% |
| Recurring financial income | 75 | €78 | €799 | +€721 | +928.8% |
| Financial charges | 65/66B | €667 | €970 | +€302 | +45.3% |
| Recurring financial charges | 65 | €667 | €970 | +€302 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €8,923 | €95,448 | +€86,525 | +969.7% |
| Income taxes | 67/77 | €1,848 | €23,784 | +€21,936 | +1186.8% |
| Profit (loss) for the period | 9904 | €7,075 | €71,664 | +€64,589 | +912.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,075 | €71,664 | +€64,589 | +912.9% |
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 1 October 2026 via checked.be.