P.V.E. - TECHNICS: 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.
What changed
P.V.E. - TECHNICS
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€14,607
2023 · -€3,322-€11,285
Equity
-€15,436
2023 · -€829-€14,607
Cash
€2,909
2023 · €8,480-€5,570
Balance sheet total
€555,299
2023 · €572,473-€17,174
Largest movements
Assets
- Tangible fixed assets -€12,026
down €12,026 (-2.2%), from €558,311 to €546,284
of which Land and buildings: -€14,139
Equity and liabilities
- Profit (loss) carried forward -€14,607
down €14,607 (-4.3%), from -€335,924 to -€350,531
Income statement
- Gross operating margin -€11,257
down €11,257 (-38.2%), from €29,503 to €18,246
From the 2023 result to the 2024 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.
Result 2023
-€3,322
Gross operating margin
-€11,257
Depreciation
-€23
Other operating charges
+€0
Financial charges
-€4
Result 2024
-€14,607
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€11,731
Investment
-€17,301
Financing
€0
Cash 2023
€8,480
From operations (derived)
+€11,731
Net result for the year
-€14,607
Depreciation
+€29,327
Deferred charges and accrued income
-€422
Trade debts
-€89
Tax, wage and social debts
-€2,370
Other debts
-€109
Investment (derived)
-€17,301
Investment in fixed assets (net)
-€17,301
Cash 2024
€2,909
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €572,473 | €555,299 | -€17,174 | -3.0% |
| Fixed assets | 21/28 | €558,311 | €546,284 | -€12,026 | -2.2% |
| Tangible fixed assets | 22/27 | €558,311 | €546,284 | -€12,026 | -2.2% |
| Land and buildings | 22 | €558,311 | €544,172 | -€14,139 | -2.5% |
| Plant, machinery and equipment | 23 | - | €2,113 | +€2,113 | |
| Current assets | 29/58 | €14,163 | €9,015 | -€5,148 | -36.3% |
| Amounts receivable within one year | 40/41 | €4,682 | €4,682 | = | 0.0% |
| Trade receivables | 40 | €3,461 | €3,461 | = | 0.0% |
| Other amounts receivable | 41 | €1,221 | €1,221 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,480 | €2,909 | -€5,570 | -65.7% |
| Deferred charges and accrued income | 490/1 | €1,002 | €1,424 | +€422 | +42.2% |
| Total equity and liabilities | 10/49 | €572,473 | €555,299 | -€17,174 | -3.0% |
| Equity | 10/15 | -€829 | -€15,436 | -€14,607 | -1762.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €226,400 | €226,400 | = | 0.0% |
| Reserves | 13 | €46,722 | €46,722 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €40,525 | €40,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€335,924 | -€350,531 | -€14,607 | -4.3% |
| Amounts payable | 17/49 | €573,302 | €570,735 | -€2,568 | -0.4% |
| Amounts payable after more than one year | 17 | €505,353 | €505,353 | = | 0.0% |
| Financial debts | 170/4 | €505,353 | €505,353 | = | 0.0% |
| Amounts payable within one year | 42/48 | €67,950 | €65,382 | -€2,568 | -3.8% |
| Trade debts | 44 | €575 | €487 | -€89 | -15.4% |
| Suppliers | 440/4 | €575 | €487 | -€89 | -15.4% |
| Taxes, remuneration and social security | 45 | €2,370 | - | -€2,370 | |
| Taxes | 450/3 | €2,370 | - | -€2,370 | |
| Other amounts payable | 47/48 | €65,005 | €64,895 | -€109 | -0.2% |
| Non-recurring operating income | 76A | €24,000 | €15,165 | -€8,835 | -36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,304 | €29,327 | +€23 | +0.1% |
| Other operating charges | 640/8 | €3,467 | €3,467 | -€0 | 0.0% |
| Gross operating margin | 9900 | €29,503 | €18,246 | -€11,257 | -38.2% |
| Operating profit (loss) | 9901 | -€3,268 | -€14,548 | -€11,280 | -345.2% |
| Financial charges | 65/66B | €54 | €59 | +€4 | +8.3% |
| Recurring financial charges | 65 | €54 | €59 | +€4 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,322 | -€14,607 | -€11,285 | -339.7% |
| Profit (loss) for the period | 9904 | -€3,322 | -€14,607 | -€11,285 | -339.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,322 | -€14,607 | -€11,285 | -339.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.