P.V. CONSULT: 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.
P.V. CONSULT
Largest movements
- Receivables within one year +€9,359
up €9,359 (+55.2%), from €16,940 to €26,299
of which Other amounts receivable: +€7,634
- Tangible fixed assets +€4,159
up €4,159 (+502%), from €828 to €4,987
- Cash +€2,791
up €2,791 (+50.1%), from €5,568 to €8,359
mainly Net result for the year (+€11,495) and Tax, wage and social debts (+€5,352)
- Reserves +€9,829
up €9,829 (+58.3%), from €16,853 to €26,682
- Tax, wage and social debts +€5,352
up €5,352 (+78.1%), from €6,851 to €12,203
of which Taxes: +€6,852
- Trade debts +€742
up €742 (+132%), from €562 to €1,304
of which Suppliers: +€766
- Gross operating margin +€3,741
up €3,741 (+24.3%), from €15,398 to €19,139
- Taxes +€1,073
up €1,073 (+37.5%), from €2,860 to €3,933
- Depreciation +€641
up €641 (+319%), from €201 to €841
- Other operating charges +€598
up €598 (+105%), from €568 to €1,165
- Financial income +€461
up €461 (+42,705%), from €1 to €462
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 | €27,433 | €43,355 | +€15,922 | +58.0% |
| Fixed assets | 21/28 | €828 | €4,987 | +€4,159 | +502% |
| Tangible fixed assets | 22/27 | €828 | €4,987 | +€4,159 | +502% |
| Other tangible fixed assets | 26 | €828 | €4,987 | +€4,159 | +502% |
| Current assets | 29/58 | €26,605 | €38,369 | +€11,764 | +44.2% |
| Amounts receivable within one year | 40/41 | €16,940 | €26,299 | +€9,359 | +55.2% |
| Trade receivables | 40 | €13,083 | €14,808 | +€1,725 | +13.2% |
| Other amounts receivable | 41 | €3,856 | €11,491 | +€7,634 | +198% |
| Cash at bank and in hand | 54/58 | €5,568 | €8,359 | +€2,791 | +50.1% |
| Deferred charges and accrued income | 490/1 | €4,097 | €3,711 | -€386 | -9.4% |
| Total equity and liabilities | 10/49 | €27,433 | €43,355 | +€15,922 | +58.0% |
| Equity | 10/15 | €18,353 | €28,182 | +€9,829 | +53.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €16,853 | €26,682 | +€9,829 | +58.3% |
| Distributable reserves | 133 | €16,853 | €26,682 | +€9,829 | +58.3% |
| Amounts payable | 17/49 | €9,080 | €15,173 | +€6,094 | +67.1% |
| Amounts payable within one year | 42/48 | €9,080 | €15,173 | +€6,094 | +67.1% |
| Trade debts | 44 | €562 | €1,304 | +€742 | +132% |
| Suppliers | 440/4 | €538 | €1,304 | +€766 | +142% |
| Bills of exchange payable | 441 | €24 | - | -€24 | |
| Taxes, remuneration and social security | 45 | €6,851 | €12,203 | +€5,352 | +78.1% |
| Taxes | 450/3 | €5,351 | €12,203 | +€6,852 | +128% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €201 | €841 | +€641 | +319% |
| Other operating charges | 640/8 | €568 | €1,165 | +€598 | +105% |
| Non-recurring operating charges | 66A | €221 | - | -€221 | |
| Gross operating margin | 9900 | €15,398 | €19,139 | +€3,741 | +24.3% |
| Operating profit (loss) | 9901 | €14,409 | €17,133 | +€2,724 | +18.9% |
| Financial income | 75/76B | €1 | €462 | +€461 | +42,705% |
| Recurring financial income | 75 | €1 | €462 | +€461 | +42,705% |
| Financial charges | 65/66B | €2,316 | €2,167 | -€148 | -6.4% |
| Recurring financial charges | 65 | €2,316 | €2,167 | -€148 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €12,094 | €15,428 | +€3,333 | +27.6% |
| Income taxes | 67/77 | €2,860 | €3,933 | +€1,073 | +37.5% |
| Profit (loss) for the period | 9904 | €9,234 | €11,495 | +€2,261 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,234 | €11,495 | +€2,261 | +24.5% |
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 15 October 2026 via checked.be.