PMVB Design & Solution: 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.
PMVB Design & Solution
Largest movements
- Cash -€38,213
down €38,213 (-94.6%), from €40,406 to €2,193
- Receivables within one year -€26,840
down €26,840 (-94.1%), from €28,529 to €1,689
- Other debts +€106,721
up €106,721 (+78.5%), from €135,889 to €242,610
- Trade debts -€84,204
down €84,204 (-98.0%), from €85,945 to €1,741
- Profit (loss) carried forward -€78,212
down €78,212 (-47.1%), from -€166,195 to -€244,407
- Tax, wage and social debts -€9,285
down €9,285 (-98.4%), from €9,435 to €149
- Depreciation -€21,557
down €21,557 (-95.6%), from €22,552 to €995
- Gross operating margin +€19,082
up €19,082 (+32.7%), from €58,411 to €77,493
- Write-downs -€9,900
no longer reported in 2025 (was €9,900)
- Purchases and services +€3,179
new in 2025: €3,179
- Turnover +€1,600
new in 2025: €1,600
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,274 | €6,294 | -€64,981 | -91.2% |
| Fixed assets | 21/28 | €2,008 | €2,412 | +€404 | +20.1% |
| Tangible fixed assets | 22/27 | €1,808 | €2,212 | +€404 | +22.4% |
| Furniture and vehicles | 24 | €1,808 | €2,212 | +€404 | +22.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €69,267 | €3,882 | -€65,385 | -94.4% |
| Amounts receivable within one year | 40/41 | €28,529 | €1,689 | -€26,840 | -94.1% |
| Trade receivables | 40 | €28,529 | €1,689 | -€26,840 | -94.1% |
| Cash at bank and in hand | 54/58 | €40,406 | €2,193 | -€38,213 | -94.6% |
| Deferred charges and accrued income | 490/1 | €332 | - | -€332 | |
| Total equity and liabilities | 10/49 | €71,274 | €6,294 | -€64,981 | -91.2% |
| Equity | 10/15 | -€159,995 | -€238,207 | -€78,212 | -48.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166,195 | -€244,407 | -€78,212 | -47.1% |
| Amounts payable | 17/49 | €231,270 | €244,501 | +€13,231 | +5.7% |
| Amounts payable within one year | 42/48 | €231,270 | €244,501 | +€13,231 | +5.7% |
| Trade debts | 44 | €85,945 | €1,741 | -€84,204 | -98.0% |
| Suppliers | 440/4 | €85,945 | €1,741 | -€84,204 | -98.0% |
| Taxes, remuneration and social security | 45 | €9,435 | €149 | -€9,285 | -98.4% |
| Taxes | 450/3 | €9,435 | €149 | -€9,285 | -98.4% |
| Other amounts payable | 47/48 | €135,889 | €242,610 | +€106,721 | +78.5% |
| Turnover | 70 | - | €1,600 | +€1,600 | |
| Non-recurring operating income | 76A | €135,000 | €79,072 | -€55,928 | -41.4% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €3,179 | +€3,179 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,552 | €995 | -€21,557 | -95.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,900 | - | -€9,900 | |
| Other operating charges | 640/8 | €134 | €163 | +€29 | +21.9% |
| Non-recurring operating charges | 66A | €0 | €3,690 | +€3,690 | +36,899,900% |
| Gross operating margin | 9900 | €58,411 | €77,493 | +€19,082 | +32.7% |
| Operating profit (loss) | 9901 | €25,825 | €72,645 | +€46,820 | +181% |
| Financial income | 75/76B | €0 | €23 | +€22 | +56,150% |
| Recurring financial income | 75 | €0 | €23 | +€22 | +56,150% |
| Financial charges | 65/66B | €842 | €208 | -€634 | -75.3% |
| Recurring financial charges | 65 | €842 | €208 | -€634 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | €24,983 | €72,459 | +€47,476 | +190% |
| Income taxes | 67/77 | €149 | - | -€149 | |
| Profit (loss) for the period | 9904 | €24,834 | €72,459 | +€47,626 | +192% |
| Profit (loss) for the period to be appropriated | 9905 | €24,834 | €72,459 | +€47,626 | +192% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.