PHARMO - JONCQUIERE: 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.
PHARMO - JONCQUIERE
Largest movements
- Tangible fixed assets -€31,764
down €31,764 (-7.2%), from €438,292 to €406,527
of which Land and buildings: -€30,909
- Other debts -€24,376
down €24,376 (-10.0%), from €243,816 to €219,440
- Profit (loss) carried forward -€7,779
down €7,779 (-1.4%), from -€551,642 to -€559,421
- Trade debts +€5,293
up €5,293 (+389%), from €1,360 to €6,652
- Debts after one year -€4,788
down €4,788 (-15.6%), from €30,724 to €25,936
- Financial charges -€13,762
down €13,762 (-83.5%), from €16,479 to €2,717
- Depreciation -€3,871
down €3,871 (-10.6%), from €36,426 to €32,555
- Turnover -€3,075
down €3,075 (-3.9%), from €78,271 to €75,196
- Purchases and services -€2,487
down €2,487 (-14.8%), from €16,778 to €14,290
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €438,589 | €408,665 | -€29,923 | -6.8% |
| Fixed assets | 21/28 | €438,589 | €406,824 | -€31,764 | -7.2% |
| Tangible fixed assets | 22/27 | €438,292 | €406,527 | -€31,764 | -7.2% |
| Land and buildings | 22 | €436,649 | €405,740 | -€30,909 | -7.1% |
| Plant, machinery and equipment | 23 | €1,642 | €787 | -€855 | -52.1% |
| Financial fixed assets | 28 | €297 | €297 | = | 0.0% |
| Current assets | 29/58 | - | €1,841 | +€1,841 | |
| Deferred charges and accrued income | 490/1 | - | €1,841 | +€1,841 | |
| Total equity and liabilities | 10/49 | €438,589 | €408,665 | -€29,923 | -6.8% |
| Equity | 10/15 | €146,720 | €138,941 | -€7,779 | -5.3% |
| Contributions | 10/11 | €218,051 | €218,051 | = | 0.0% |
| Capital | 10 | €218,051 | €218,051 | = | 0.0% |
| Issued capital | 100 | €218,051 | €218,051 | = | 0.0% |
| Reserves | 13 | €480,311 | €480,311 | = | 0.0% |
| Non-distributable reserves | 130/1 | €71,028 | €71,028 | = | 0.0% |
| Legal reserve | 130 | €71,028 | €71,028 | = | 0.0% |
| Tax-exempt reserves | 132 | €403,672 | €403,672 | = | 0.0% |
| Distributable reserves | 133 | €5,612 | €5,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€551,642 | -€559,421 | -€7,779 | -1.4% |
| Amounts payable | 17/49 | €291,868 | €269,724 | -€22,144 | -7.6% |
| Amounts payable after more than one year | 17 | €30,724 | €25,936 | -€4,788 | -15.6% |
| Financial debts | 170/4 | €30,724 | €25,936 | -€4,788 | -15.6% |
| Amounts payable within one year | 42/48 | €261,144 | €243,788 | -€17,356 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €4,592 | €4,788 | +€196 | +4.3% |
| Financial debts | 43 | €7,343 | €9,577 | +€2,233 | +30.4% |
| Credit institutions | 430/8 | €7,343 | €9,577 | +€2,233 | +30.4% |
| Trade debts | 44 | €1,360 | €6,652 | +€5,293 | +389% |
| Suppliers | 440/4 | €1,360 | €6,652 | +€5,293 | +389% |
| Taxes, remuneration and social security | 45 | €4,034 | €3,331 | -€703 | -17.4% |
| Taxes | 450/3 | €1 | - | -€1 | |
| Remuneration and social security | 454/9 | €4,033 | €3,331 | -€702 | -17.4% |
| Other amounts payable | 47/48 | €243,816 | €219,440 | -€24,376 | -10.0% |
| Turnover | 70 | €78,271 | €75,196 | -€3,075 | -3.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,778 | €14,290 | -€2,487 | -14.8% |
| Remuneration, social security and pensions | 62 | €22,011 | €21,258 | -€754 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,426 | €32,555 | -€3,871 | -10.6% |
| Other operating charges | 640/8 | €11,785 | €12,154 | +€369 | +3.1% |
| Gross operating margin | 9900 | €61,494 | €60,905 | -€588 | -1.0% |
| Operating profit (loss) | 9901 | -€8,729 | -€5,062 | +€3,667 | +42.0% |
| Financial charges | 65/66B | €16,479 | €2,717 | -€13,762 | -83.5% |
| Recurring financial charges | 65 | €16,479 | €2,717 | -€13,762 | -83.5% |
| Profit (loss) for the period before taxes | 9903 | -€25,208 | -€7,779 | +€17,429 | +69.1% |
| Profit (loss) for the period | 9904 | -€25,208 | -€7,779 | +€17,429 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,208 | -€7,779 | +€17,429 | +69.1% |
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 25 October 2026 via checked.be.