PEVAMO: 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.
PEVAMO
Largest movements
- Receivables within one year +€7,447
up €7,447 (+260.8%), from €2,855 to €10,302
of which Trade receivables: +€6,523
- Cash -€5,708
down €5,708 (-75.3%), from €7,577 to €1,868
mainly Receivables within one year (-€7,447) and Other debts (-€3,932)
- Tangible fixed assets -€1,609
down €1,609 (-42.2%), from €3,814 to €2,205
of which Furniture and vehicles: -€1,121
- Deferred charges and accrued income -€1,500
down €1,500 (-14.3%), from €10,500 to €9,000
- Other debts -€3,932
down €3,932 (-77.9%), from €5,048 to €1,116
- Trade debts +€1,678
up €1,678 (+43.7%), from €3,839 to €5,517
- Tax, wage and social debts +€828
up €828 (+55.7%), from €1,487 to €2,315
of which Remuneration and social security: +€1,478
- Gross operating margin -€1,966
down €1,966 (-29.4%), from €6,698 to €4,732
- Taxes -€639
down €639 (-55.4%), from €1,155 to €515
- Staff costs +€242
up €242 (+34.6%), from €699 to €941
- Other operating charges +€151
up €151 (+13.7%), from €1,101 to €1,252
- Financial charges -€94
down €94 (-20.5%), from €457 to €363
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
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 | €24,746 | €23,376 | -€1,370 | -5.5% |
| Fixed assets | 21/28 | €3,814 | €2,205 | -€1,609 | -42.2% |
| Tangible fixed assets | 22/27 | €3,814 | €2,205 | -€1,609 | -42.2% |
| Plant, machinery and equipment | 23 | €1,371 | €883 | -€488 | -35.6% |
| Furniture and vehicles | 24 | €2,442 | €1,322 | -€1,121 | -45.9% |
| Current assets | 29/58 | €20,932 | €21,171 | +€239 | +1.1% |
| Amounts receivable within one year | 40/41 | €2,855 | €10,302 | +€7,447 | +260.8% |
| Trade receivables | 40 | €2,156 | €8,678 | +€6,523 | +302.6% |
| Other amounts receivable | 41 | €700 | €1,624 | +€924 | +132.1% |
| Cash at bank and in hand | 54/58 | €7,577 | €1,868 | -€5,708 | -75.3% |
| Deferred charges and accrued income | 490/1 | €10,500 | €9,000 | -€1,500 | -14.3% |
| Total equity and liabilities | 10/49 | €24,746 | €23,376 | -€1,370 | -5.5% |
| Equity | 10/15 | €14,372 | €14,428 | +€56 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,845 | €7,845 | = | 0.0% |
| Non-distributable reserves | 130/1 | €245 | €245 | = | 0.0% |
| Reserves not available under the articles | 1311 | €245 | €245 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €4,600 | €4,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €327 | €383 | +€56 | +17.1% |
| Amounts payable | 17/49 | €10,374 | €8,948 | -€1,426 | -13.7% |
| Amounts payable within one year | 42/48 | €10,374 | €8,948 | -€1,426 | -13.7% |
| Trade debts | 44 | €3,839 | €5,517 | +€1,678 | +43.7% |
| Suppliers | 440/4 | €3,839 | €5,517 | +€1,678 | +43.7% |
| Taxes, remuneration and social security | 45 | €1,487 | €2,315 | +€828 | +55.7% |
| Taxes | 450/3 | €1,250 | €600 | -€650 | -52.0% |
| Remuneration and social security | 454/9 | €237 | €1,715 | +€1,478 | +623.8% |
| Other amounts payable | 47/48 | €5,048 | €1,116 | -€3,932 | -77.9% |
| Remuneration, social security and pensions | 62 | €699 | €941 | +€242 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,609 | €1,609 | = | 0.0% |
| Other operating charges | 640/8 | €1,101 | €1,252 | +€151 | +13.7% |
| Gross operating margin | 9900 | €6,698 | €4,732 | -€1,966 | -29.4% |
| Operating profit (loss) | 9901 | €3,289 | €930 | -€2,359 | -71.7% |
| Financial income | 75/76B | €17 | €5 | -€13 | -73.7% |
| Recurring financial income | 75 | €17 | €5 | -€13 | -73.7% |
| Financial charges | 65/66B | €457 | €363 | -€94 | -20.5% |
| Recurring financial charges | 65 | €457 | €363 | -€94 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €2,849 | €571 | -€2,278 | -80.0% |
| Income taxes | 67/77 | €1,155 | €515 | -€639 | -55.4% |
| Profit (loss) for the period | 9904 | €1,694 | €56 | -€1,639 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,694 | €56 | -€1,639 | -96.7% |
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 9 October 2026 via checked.be.