PEVI: 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.
PEVI
Largest movements
- Cash -€29,548
down €29,548 (-80.1%), from €36,893 to €7,345
mainly Net result for the year (-€24,184) and Receivables within one year (-€15,797)
- Receivables within one year +€15,797
up €15,797 (+23.5%), from €67,258 to €83,055
of which Trade receivables: +€14,788
- Deferred charges and accrued income -€7,399
down €7,399 (-99.6%), from €7,428 to €29
- Tangible fixed assets -€3,965
down €3,965 (-16.6%), from €23,878 to €19,913
of which Furniture and vehicles: -€3,052
- Profit (loss) carried forward -€24,184
down €24,184 (-91.1%), from -€26,538 to -€50,722
- Trade debts -€13,929
down €13,929 (-64.6%), from €21,574 to €7,644
- Other debts +€6,537
up €6,537 (+7.6%), from €86,348 to €92,886
- Tax, wage and social debts +€5,831
up €5,831 (+43.1%), from €13,523 to €19,354
of which Taxes: +€5,831
- Gross operating margin -€19,579
down €19,579, from €2,038 to -€17,542
- Financial charges -€814
down €814 (-69.7%), from €1,167 to €353
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 | €135,457 | €110,343 | -€25,115 | -18.5% |
| Fixed assets | 21/28 | €23,878 | €19,913 | -€3,965 | -16.6% |
| Tangible fixed assets | 22/27 | €23,878 | €19,913 | -€3,965 | -16.6% |
| Plant, machinery and equipment | 23 | €838 | €287 | -€552 | -65.8% |
| Furniture and vehicles | 24 | €19,534 | €16,481 | -€3,052 | -15.6% |
| Other tangible fixed assets | 26 | €3,506 | €3,145 | -€361 | -10.3% |
| Current assets | 29/58 | €111,579 | €90,429 | -€21,149 | -19.0% |
| Amounts receivable within one year | 40/41 | €67,258 | €83,055 | +€15,797 | +23.5% |
| Trade receivables | 40 | €25,258 | €40,046 | +€14,788 | +58.5% |
| Other amounts receivable | 41 | €42,000 | €43,009 | +€1,009 | +2.4% |
| Cash at bank and in hand | 54/58 | €36,893 | €7,345 | -€29,548 | -80.1% |
| Deferred charges and accrued income | 490/1 | €7,428 | €29 | -€7,399 | -99.6% |
| Total equity and liabilities | 10/49 | €135,457 | €110,343 | -€25,115 | -18.5% |
| Equity | 10/15 | €14,012 | -€10,172 | -€24,184 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,550 | €35,550 | = | 0.0% |
| Distributable reserves | 133 | €35,550 | €35,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,538 | -€50,722 | -€24,184 | -91.1% |
| Amounts payable | 17/49 | €121,445 | €120,514 | -€931 | -0.8% |
| Amounts payable within one year | 42/48 | €121,445 | €119,884 | -€1,561 | -1.3% |
| Trade debts | 44 | €21,574 | €7,644 | -€13,929 | -64.6% |
| Suppliers | 440/4 | €21,574 | €7,644 | -€13,929 | -64.6% |
| Taxes, remuneration and social security | 45 | €13,523 | €19,354 | +€5,831 | +43.1% |
| Taxes | 450/3 | €10,923 | €16,754 | +€5,831 | +53.4% |
| Remuneration and social security | 454/9 | €2,600 | €2,600 | = | 0.0% |
| Other amounts payable | 47/48 | €86,348 | €92,886 | +€6,537 | +7.6% |
| Accrued charges and deferred income | 492/3 | - | €630 | +€630 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,991 | €3,965 | -€26 | -0.7% |
| Other operating charges | 640/8 | €2,253 | €2,324 | +€71 | +3.1% |
| Gross operating margin | 9900 | €2,038 | -€17,542 | -€19,579 | |
| Operating profit (loss) | 9901 | -€4,207 | -€23,831 | -€19,624 | -466% |
| Financial charges | 65/66B | €1,167 | €353 | -€814 | -69.7% |
| Recurring financial charges | 65 | €1,167 | €353 | -€814 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,374 | -€24,184 | -€18,810 | -350% |
| Profit (loss) for the period | 9904 | -€5,374 | -€24,184 | -€18,810 | -350% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,374 | -€24,184 | -€18,810 | -350% |
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 23 October 2026 via checked.be.