JOLYPHARMA: 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.
JOLYPHARMA
Largest movements
- Receivables within one year +€43,264
up €43,264 (+12.6%), from €343,702 to €386,966
of which Other amounts receivable: +€59,747
- Tangible fixed assets -€34,141
down €34,141 (-6.9%), from €492,550 to €458,409
of which Land and buildings: -€25,032
- Cash +€33,561
up €33,561 (+16.6%), from €202,176 to €235,737
mainly Net result for the year (+€93,466) and Depreciation (+€35,528)
- Reserves +€93,466
up €93,466 (+11.7%), from €796,919 to €890,385
of which Distributable reserves: +€93,466
- Debts after one year -€27,481
down €27,481 (-16.8%), from €163,472 to €135,990
- Tax, wage and social debts -€20,565
down €20,565 (-92.5%), from €22,236 to €1,672
- Gross operating margin -€16,762
down €16,762 (-9.0%), from €186,564 to €169,801
- Taxes -€5,958
down €5,958 (-11.4%), from €52,159 to €46,200
- Depreciation +€2,891
up €2,891 (+8.9%), from €32,637 to €35,528
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 | €1,152,373 | €1,201,714 | +€49,340 | +4.3% |
| Fixed assets | 21/28 | €492,550 | €458,409 | -€34,141 | -6.9% |
| Tangible fixed assets | 22/27 | €492,550 | €458,409 | -€34,141 | -6.9% |
| Land and buildings | 22 | €443,183 | €418,152 | -€25,032 | -5.6% |
| Plant, machinery and equipment | 23 | €9,604 | €8,218 | -€1,386 | -14.4% |
| Furniture and vehicles | 24 | €39,763 | €32,039 | -€7,724 | -19.4% |
| Current assets | 29/58 | €659,824 | €743,305 | +€83,481 | +12.7% |
| Stocks and contracts in progress | 3 | €75,843 | €82,423 | +€6,580 | +8.7% |
| Stocks | 30/36 | €75,843 | €82,423 | +€6,580 | +8.7% |
| Amounts receivable within one year | 40/41 | €343,702 | €386,966 | +€43,264 | +12.6% |
| Trade receivables | 40 | €73,359 | €56,876 | -€16,483 | -22.5% |
| Other amounts receivable | 41 | €270,342 | €330,090 | +€59,747 | +22.1% |
| Current investments | 50/53 | €30,835 | €30,835 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €202,176 | €235,737 | +€33,561 | +16.6% |
| Deferred charges and accrued income | 490/1 | €7,268 | €7,344 | +€77 | +1.1% |
| Total equity and liabilities | 10/49 | €1,152,373 | €1,201,714 | +€49,340 | +4.3% |
| Equity | 10/15 | €858,919 | €952,385 | +€93,466 | +10.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €796,919 | €890,385 | +€93,466 | +11.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €790,719 | €884,185 | +€93,466 | +11.8% |
| Amounts payable | 17/49 | €293,454 | €249,329 | -€44,125 | -15.0% |
| Amounts payable after more than one year | 17 | €163,472 | €135,990 | -€27,481 | -16.8% |
| Financial debts | 170/4 | €163,472 | €135,990 | -€27,481 | -16.8% |
| Amounts payable within one year | 42/48 | €126,018 | €109,950 | -€16,068 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €27,094 | €27,481 | +€387 | +1.4% |
| Trade debts | 44 | €70,988 | €75,097 | +€4,109 | +5.8% |
| Suppliers | 440/4 | €70,988 | €75,097 | +€4,109 | +5.8% |
| Taxes, remuneration and social security | 45 | €22,236 | €1,672 | -€20,565 | -92.5% |
| Taxes | 450/3 | €22,236 | €1,672 | -€20,565 | -92.5% |
| Other amounts payable | 47/48 | €5,700 | €5,700 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,964 | €3,389 | -€575 | -14.5% |
| Remuneration, social security and pensions | 62 | €163 | €170 | +€7 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,637 | €35,528 | +€2,891 | +8.9% |
| Other operating charges | 640/8 | €4,579 | €4,506 | -€73 | -1.6% |
| Gross operating margin | 9900 | €186,564 | €169,801 | -€16,762 | -9.0% |
| Operating profit (loss) | 9901 | €149,184 | €129,597 | -€19,587 | -13.1% |
| Financial income | 75/76B | €15,300 | €16,579 | +€1,279 | +8.4% |
| Recurring financial income | 75 | €15,300 | €16,579 | +€1,279 | +8.4% |
| Financial charges | 65/66B | €7,372 | €6,510 | -€862 | -11.7% |
| Recurring financial charges | 65 | €7,372 | €6,510 | -€862 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €157,112 | €139,666 | -€17,446 | -11.1% |
| Income taxes | 67/77 | €52,159 | €46,200 | -€5,958 | -11.4% |
| Profit (loss) for the period | 9904 | €104,953 | €93,466 | -€11,488 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €104,953 | €93,466 | -€11,488 | -10.9% |
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 28 September 2026 via checked.be.