JMJ 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.
JMJ PHARMA
Largest movements
- Intangible fixed assets -€48,000
down €48,000 (-15.8%), from €304,000 to €256,000
- Tangible fixed assets -€12,452
down €12,452 (-3.4%), from €364,099 to €351,647
of which Land and buildings: -€11,335
- Debts after one year -€75,776
down €75,776 (-12.2%), from €621,715 to €545,939
- Tax, wage and social debts +€12,470
up €12,470 (+68.5%), from €18,203 to €30,673
of which Remuneration and social security: +€8,519
- Trade debts +€9,505
up €9,505 (+12.4%), from €76,595 to €86,100
- Gross operating margin -€7,221
down €7,221 (-4.1%), from €174,760 to €167,539
- Staff costs +€7,183
up €7,183 (+8.8%), from €81,618 to €88,801
- Depreciation -€2,635
down €2,635 (-4.2%), from €63,087 to €60,452
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 | €901,327 | €850,094 | -€51,234 | -5.7% |
| Fixed assets | 21/28 | €668,448 | €607,997 | -€60,451 | -9.0% |
| Intangible fixed assets | 21 | €304,000 | €256,000 | -€48,000 | -15.8% |
| Tangible fixed assets | 22/27 | €364,099 | €351,647 | -€12,452 | -3.4% |
| Land and buildings | 22 | €361,391 | €350,056 | -€11,335 | -3.1% |
| Plant, machinery and equipment | 23 | €2,423 | €1,592 | -€831 | -34.3% |
| Furniture and vehicles | 24 | €285 | - | -€285 | |
| Financial fixed assets | 28 | €349 | €349 | +€0 | +0.1% |
| Current assets | 29/58 | €232,879 | €242,097 | +€9,218 | +4.0% |
| Stocks and contracts in progress | 3 | €162,108 | €159,983 | -€2,125 | -1.3% |
| Stocks | 30/36 | €162,108 | €159,983 | -€2,125 | -1.3% |
| Amounts receivable within one year | 40/41 | €61,763 | €67,164 | +€5,401 | +8.7% |
| Trade receivables | 40 | €61,763 | €64,659 | +€2,896 | +4.7% |
| Other amounts receivable | 41 | - | €2,505 | +€2,505 | |
| Cash at bank and in hand | 54/58 | €8,518 | €14,950 | +€6,432 | +75.5% |
| Deferred charges and accrued income | 490/1 | €490 | - | -€490 | |
| Total equity and liabilities | 10/49 | €901,327 | €850,094 | -€51,234 | -5.7% |
| Equity | 10/15 | €109,706 | €111,605 | +€1,899 | +1.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,706 | €11,605 | +€1,899 | +19.6% |
| Amounts payable | 17/49 | €791,621 | €738,488 | -€53,133 | -6.7% |
| Amounts payable after more than one year | 17 | €621,715 | €545,939 | -€75,776 | -12.2% |
| Financial debts | 170/4 | €621,715 | €545,939 | -€75,776 | -12.2% |
| Amounts payable within one year | 42/48 | €169,906 | €192,549 | +€22,643 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €75,108 | €75,775 | +€667 | +0.9% |
| Trade debts | 44 | €76,595 | €86,100 | +€9,505 | +12.4% |
| Suppliers | 440/4 | €76,595 | €86,100 | +€9,505 | +12.4% |
| Taxes, remuneration and social security | 45 | €18,203 | €30,673 | +€12,470 | +68.5% |
| Taxes | 450/3 | €4,960 | €8,911 | +€3,951 | +79.7% |
| Remuneration and social security | 454/9 | €13,243 | €21,762 | +€8,519 | +64.3% |
| Other amounts payable | 47/48 | - | €0 | +€0 | |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Remuneration, social security and pensions | 62 | €81,618 | €88,801 | +€7,183 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,087 | €60,452 | -€2,635 | -4.2% |
| Other operating charges | 640/8 | €2,736 | €2,670 | -€66 | -2.4% |
| Gross operating margin | 9900 | €174,760 | €167,539 | -€7,221 | -4.1% |
| Operating profit (loss) | 9901 | €27,319 | €15,617 | -€11,702 | -42.8% |
| Financial income | 75/76B | €64 | €207 | +€143 | +223.9% |
| Recurring financial income | 75 | €64 | €207 | +€143 | +223.9% |
| Financial charges | 65/66B | €11,437 | €10,859 | -€578 | -5.1% |
| Recurring financial charges | 65 | €11,437 | €10,859 | -€578 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €15,946 | €4,965 | -€10,981 | -68.9% |
| Income taxes | 67/77 | €1,918 | €3,065 | +€1,147 | +59.8% |
| Profit (loss) for the period | 9904 | €14,028 | €1,900 | -€12,128 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,028 | €1,900 | -€12,128 | -86.5% |
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 8 October 2026 via checked.be.