PHARMA JUMP CONSULTING: 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.
PHARMA JUMP CONSULTING
Largest movements
- Cash -€24,450
down €24,450 (-88.1%), from €27,748 to €3,298
mainly Receivables within one year (-€24,036) and Net result for the year (-€12,934)
- Receivables within one year +€24,036
up €24,036 (+86.2%), from €27,871 to €51,907
- Tangible fixed assets -€9,142
down €9,142 (-47.9%), from €19,081 to €9,939
of which Furniture and vehicles: -€8,975
- Trade debts +€14,725
up €14,725 (+319%), from €4,615 to €19,340
- Profit (loss) carried forward -€12,934
down €12,934 (-96.3%), from -€13,427 to -€26,361
- Tax, wage and social debts -€6,812
down €6,812 (-36.0%), from €18,914 to €12,102
- Other debts -€4,091
down €4,091 (-8.6%), from €47,364 to €43,273
- Gross operating margin +€809
up €809 (+22.5%), from -€3,589 to -€2,780
- Other operating charges +€178
up €178 (+38.5%), from €462 to €640
- Depreciation +€157
up €157 (+1.8%), from €8,985 to €9,142
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 | €76,215 | €66,973 | -€9,242 | -12.1% |
| Fixed assets | 21/28 | €19,081 | €9,939 | -€9,142 | -47.9% |
| Tangible fixed assets | 22/27 | €19,081 | €9,939 | -€9,142 | -47.9% |
| Furniture and vehicles | 24 | €18,372 | €9,397 | -€8,975 | -48.9% |
| Other tangible fixed assets | 26 | €709 | €542 | -€167 | -23.6% |
| Current assets | 29/58 | €57,134 | €57,035 | -€100 | -0.2% |
| Amounts receivable within one year | 40/41 | €27,871 | €51,907 | +€24,036 | +86.2% |
| Trade receivables | 40 | €27,871 | €51,907 | +€24,036 | +86.2% |
| Cash at bank and in hand | 54/58 | €27,748 | €3,298 | -€24,450 | -88.1% |
| Deferred charges and accrued income | 490/1 | €1,515 | €1,829 | +€314 | +20.7% |
| Total equity and liabilities | 10/49 | €76,215 | €66,973 | -€9,242 | -12.1% |
| Equity | 10/15 | €5,173 | -€7,761 | -€12,934 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,427 | -€26,361 | -€12,934 | -96.3% |
| Amounts payable | 17/49 | €71,042 | €74,735 | +€3,693 | +5.2% |
| Amounts payable within one year | 42/48 | €70,894 | €74,716 | +€3,822 | +5.4% |
| Trade debts | 44 | €4,615 | €19,340 | +€14,725 | +319% |
| Suppliers | 440/4 | €4,615 | €19,340 | +€14,725 | +319% |
| Taxes, remuneration and social security | 45 | €18,914 | €12,102 | -€6,812 | -36.0% |
| Taxes | 450/3 | €18,914 | €12,102 | -€6,812 | -36.0% |
| Other amounts payable | 47/48 | €47,364 | €43,273 | -€4,091 | -8.6% |
| Accrued charges and deferred income | 492/3 | €148 | €19 | -€129 | -87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,985 | €9,142 | +€157 | +1.8% |
| Other operating charges | 640/8 | €462 | €640 | +€178 | +38.5% |
| Gross operating margin | 9900 | -€3,589 | -€2,780 | +€809 | +22.5% |
| Operating profit (loss) | 9901 | -€13,035 | -€12,562 | +€473 | +3.6% |
| Financial income | 75/76B | €3 | €3 | = | 0.0% |
| Recurring financial income | 75 | €3 | €3 | = | 0.0% |
| Financial charges | 65/66B | €139 | €125 | -€14 | -10.2% |
| Recurring financial charges | 65 | €139 | €125 | -€14 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,171 | -€12,683 | +€488 | +3.7% |
| Income taxes | 67/77 | €256 | €251 | -€5 | -1.8% |
| Profit (loss) for the period | 9904 | -€13,427 | -€12,934 | +€492 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,427 | -€12,934 | +€492 | +3.7% |
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 24 October 2026 via checked.be.