PDVBV: 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.
PDVBV
Largest movements
- Financial fixed assets -€3,700
down €3,700 (-100.0%), from €3,700 to €0
- Receivables within one year -€171
down €171 (-57.2%), from €298 to €128
- Other debts -€5,391
down €5,391 (-7.7%), from €70,412 to €65,021
- Short-term financial debts +€3,863
up €3,863 (+250.2%), from €1,544 to €5,407
- Profit (loss) carried forward -€1,821
down €1,821 (-2.1%), from -€85,013 to -€86,834
- Trade debts -€240
down €240 (-14.8%), from €1,623 to €1,383
- Tax, wage and social debts -€185
down €185 (-100.0%), from €185 to €0
- Gross operating margin +€1,925
up €1,925 (+79.3%), from -€2,428 to -€502
- Financial charges +€770
up €770 (+140.5%), from €548 to €1,318
- Other operating charges -€387
down €387 (-100.0%), from €387 to €0
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
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 | €3,998 | €128 | -€3,871 | -96.8% |
| Fixed assets | 21/28 | €3,700 | €0 | -€3,700 | -100.0% |
| Financial fixed assets | 28 | €3,700 | €0 | -€3,700 | -100.0% |
| Current assets | 29/58 | €298 | €128 | -€171 | -57.2% |
| Amounts receivable within one year | 40/41 | €298 | €128 | -€171 | -57.2% |
| Other amounts receivable | 41 | €298 | €128 | -€171 | -57.2% |
| Total equity and liabilities | 10/49 | €3,998 | €128 | -€3,871 | -96.8% |
| Equity | 10/15 | -€70,153 | -€71,974 | -€1,821 | -2.6% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,013 | -€86,834 | -€1,821 | -2.1% |
| Amounts payable | 17/49 | €74,151 | €72,102 | -€2,050 | -2.8% |
| Amounts payable within one year | 42/48 | €73,764 | €71,810 | -€1,954 | -2.6% |
| Financial debts | 43 | €1,544 | €5,407 | +€3,863 | +250.2% |
| Credit institutions | 430/8 | €1,544 | €5,407 | +€3,863 | +250.2% |
| Trade debts | 44 | €1,623 | €1,383 | -€240 | -14.8% |
| Suppliers | 440/4 | €1,623 | €1,383 | -€240 | -14.8% |
| Taxes, remuneration and social security | 45 | €185 | €0 | -€185 | -100.0% |
| Taxes | 450/3 | €185 | €0 | -€185 | -100.0% |
| Other amounts payable | 47/48 | €70,412 | €65,021 | -€5,391 | -7.7% |
| Accrued charges and deferred income | 492/3 | €387 | €292 | -€96 | -24.7% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100.0% |
| Gross operating margin | 9900 | -€2,428 | -€502 | +€1,925 | +79.3% |
| Operating profit (loss) | 9901 | -€2,815 | -€502 | +€2,313 | +82.2% |
| Financial charges | 65/66B | €548 | €1,318 | +€770 | +140.5% |
| Recurring financial charges | 65 | €548 | €1,318 | +€770 | +140.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,363 | -€1,821 | +€1,543 | +45.9% |
| Profit (loss) for the period | 9904 | -€3,363 | -€1,821 | +€1,543 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,363 | -€1,821 | +€1,543 | +45.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.