JM Pharma Care: 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.
JM Pharma Care
Largest movements
- Tangible fixed assets -€56,997
down €56,997 (-11.5%), from €495,102 to €438,105
of which Land and buildings: -€43,700
- Receivables within one year +€47,597
up €47,597 (+30.0%), from €158,835 to €206,432
of which Trade receivables: +€49,215
- Stocks and contracts +€29,707
up €29,707 (+27.4%), from €108,578 to €138,286
- Cash +€16,865
up €16,865 (+26.9%), from €62,636 to €79,501
mainly Trade debts (+€106,472) and Depreciation (+€58,960)
- Trade debts +€106,472
up €106,472 (+60.0%), from €177,335 to €283,807
- Debts after one year -€61,217
down €61,217 (-15.1%), from €404,898 to €343,681
of which Financial debts: -€55,726
- Profit (loss) carried forward -€13,631
down €13,631 (-8.8%), from €155,363 to €141,733
- Staff costs +€54,856
up €54,856 (+163%), from €33,604 to €88,460
- Gross operating margin +€9,797
up €9,797 (+6.6%), from €148,025 to €157,822
- Taxes -€9,058
down €9,058 (-76.2%), from €11,886 to €2,828
- Other operating charges +€7,319
up €7,319 (+186%), from €3,925 to €11,244
- Depreciation -€3,482
down €3,482 (-5.6%), from €62,442 to €58,960
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €843,854 | €878,696 | +€34,842 | +4.1% |
| Fixed assets | 21/28 | €500,150 | €442,741 | -€57,409 | -11.5% |
| Intangible fixed assets | 21 | €1,288 | €876 | -€412 | -32.0% |
| Tangible fixed assets | 22/27 | €495,102 | €438,105 | -€56,997 | -11.5% |
| Land and buildings | 22 | €410,368 | €366,668 | -€43,700 | -10.6% |
| Furniture and vehicles | 24 | €3,367 | €2,102 | -€1,266 | -37.6% |
| Other tangible fixed assets | 26 | €81,366 | €69,335 | -€12,031 | -14.8% |
| Financial fixed assets | 28 | €3,760 | €3,760 | = | 0.0% |
| Current assets | 29/58 | €343,704 | €435,955 | +€92,251 | +26.8% |
| Stocks and contracts in progress | 3 | €108,578 | €138,286 | +€29,707 | +27.4% |
| Stocks | 30/36 | €108,578 | €138,286 | +€29,707 | +27.4% |
| Amounts receivable within one year | 40/41 | €158,835 | €206,432 | +€47,597 | +30.0% |
| Trade receivables | 40 | €156,551 | €205,766 | +€49,215 | +31.4% |
| Other amounts receivable | 41 | €2,284 | €667 | -€1,618 | -70.8% |
| Cash at bank and in hand | 54/58 | €62,636 | €79,501 | +€16,865 | +26.9% |
| Deferred charges and accrued income | 490/1 | €13,655 | €11,736 | -€1,919 | -14.1% |
| Total equity and liabilities | 10/49 | €843,854 | €878,696 | +€34,842 | +4.1% |
| Equity | 10/15 | €177,363 | €163,733 | -€13,631 | -7.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,363 | €141,733 | -€13,631 | -8.8% |
| Amounts payable | 17/49 | €666,491 | €714,963 | +€48,472 | +7.3% |
| Amounts payable after more than one year | 17 | €404,898 | €343,681 | -€61,217 | -15.1% |
| Financial debts | 170/4 | €375,825 | €320,099 | -€55,726 | -14.8% |
| Other amounts payable | 178/9 | €29,073 | €23,582 | -€5,491 | -18.9% |
| Amounts payable within one year | 42/48 | €261,233 | €370,955 | +€109,722 | +42.0% |
| Current portion of amounts payable after more than one year | 42 | €57,335 | €58,101 | +€765 | +1.3% |
| Trade debts | 44 | €177,335 | €283,807 | +€106,472 | +60.0% |
| Suppliers | 440/4 | €177,335 | €283,807 | +€106,472 | +60.0% |
| Taxes, remuneration and social security | 45 | €24,722 | €27,381 | +€2,659 | +10.8% |
| Taxes | 450/3 | €15,439 | €14,830 | -€609 | -3.9% |
| Remuneration and social security | 454/9 | €9,284 | €12,551 | +€3,267 | +35.2% |
| Other amounts payable | 47/48 | €1,840 | €1,666 | -€174 | -9.5% |
| Accrued charges and deferred income | 492/3 | €360 | €327 | -€33 | -9.1% |
| Remuneration, social security and pensions | 62 | €33,604 | €88,460 | +€54,856 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,442 | €58,960 | -€3,482 | -5.6% |
| Other operating charges | 640/8 | €3,925 | €11,244 | +€7,319 | +186% |
| Gross operating margin | 9900 | €148,025 | €157,822 | +€9,797 | +6.6% |
| Operating profit (loss) | 9901 | €48,053 | -€842 | -€48,896 | |
| Financial income | 75/76B | €113 | €2 | -€111 | -98.2% |
| Recurring financial income | 75 | €113 | €2 | -€111 | -98.2% |
| Financial charges | 65/66B | €9,584 | €8,296 | -€1,288 | -13.4% |
| Recurring financial charges | 65 | €9,584 | €8,296 | -€1,288 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €38,582 | -€9,137 | -€47,719 | |
| Income taxes | 67/77 | €11,886 | €2,828 | -€9,058 | -76.2% |
| Profit (loss) for the period | 9904 | €26,696 | -€11,965 | -€38,660 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,696 | -€11,965 | -€38,660 |
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.