pv-consulting.com: 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.
pv-consulting.com
Largest movements
- Cash +€48,206
up €48,206 (+88.3%), from €54,584 to €102,791
mainly Net result for the year (+€54,645) and Tax, wage and social debts (+€6,170)
- Stocks and contracts +€13,142
up €13,142 (+65.9%), from €19,957 to €33,100
- Receivables within one year +€2,983
up €2,983 (+16.5%), from €18,074 to €21,057
of which Trade receivables: +€3,015
- Profit (loss) carried forward +€42,724
up €42,724, from -€42,724 to €0
- Reserves +€11,921
up €11,921 (+12.5%), from €95,300 to €107,221
of which Distributable reserves: +€11,921
- Tax, wage and social debts +€6,170
up €6,170 (+66.3%), from €9,307 to €15,477
- Trade debts +€2,951
up €2,951 (+224.7%), from €1,313 to €4,264
- Gross operating margin +€66,172
up €66,172, from -€1,618 to €64,554
- Taxes +€7,207
up €7,207 (+1747.7%), from €412 to €7,619
- Other operating charges +€1,254
up €1,254 (+304.2%), from €412 to €1,667
- Depreciation -€942
down €942 (-62.5%), from €1,507 to €565
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 | €93,197 | €156,963 | +€63,766 | +68.4% |
| Fixed assets | 21/28 | €581 | €16 | -€565 | -97.3% |
| Tangible fixed assets | 22/27 | €581 | €16 | -€565 | -97.3% |
| Plant, machinery and equipment | 23 | €581 | €16 | -€565 | -97.3% |
| Current assets | 29/58 | €92,616 | €156,947 | +€64,331 | +69.5% |
| Stocks and contracts in progress | 3 | €19,957 | €33,100 | +€13,142 | +65.9% |
| Stocks | 30/36 | €19,957 | €33,100 | +€13,142 | +65.9% |
| Amounts receivable within one year | 40/41 | €18,074 | €21,057 | +€2,983 | +16.5% |
| Trade receivables | 40 | €17,914 | €20,929 | +€3,015 | +16.8% |
| Other amounts receivable | 41 | €160 | €128 | -€32 | -20.0% |
| Cash at bank and in hand | 54/58 | €54,584 | €102,791 | +€48,206 | +88.3% |
| Total equity and liabilities | 10/49 | €93,197 | €156,963 | +€63,766 | +68.4% |
| Equity | 10/15 | €82,576 | €137,221 | +€54,645 | +66.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €95,300 | €107,221 | +€11,921 | +12.5% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €92,300 | €104,221 | +€11,921 | +12.9% |
| Profit (loss) carried forward | 14 | -€42,724 | €0 | +€42,724 | |
| Amounts payable | 17/49 | €10,620 | €19,741 | +€9,121 | +85.9% |
| Amounts payable within one year | 42/48 | €10,620 | €19,741 | +€9,121 | +85.9% |
| Trade debts | 44 | €1,313 | €4,264 | +€2,951 | +224.7% |
| Suppliers | 440/4 | €1,313 | €4,264 | +€2,951 | +224.7% |
| Taxes, remuneration and social security | 45 | €9,307 | €15,477 | +€6,170 | +66.3% |
| Taxes | 450/3 | €9,307 | €15,477 | +€6,170 | +66.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,507 | €565 | -€942 | -62.5% |
| Other operating charges | 640/8 | €412 | €1,667 | +€1,254 | +304.2% |
| Gross operating margin | 9900 | -€1,618 | €64,554 | +€66,172 | |
| Operating profit (loss) | 9901 | -€3,538 | €62,322 | +€65,860 | |
| Financial income | 75/76B | €104 | €193 | +€89 | +86.1% |
| Recurring financial income | 75 | €104 | €193 | +€89 | +86.1% |
| Financial charges | 65/66B | €67 | €251 | +€184 | +276.2% |
| Recurring financial charges | 65 | €67 | €251 | +€184 | +276.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,500 | €62,264 | +€65,765 | |
| Income taxes | 67/77 | €412 | €7,619 | +€7,207 | +1747.7% |
| Profit (loss) for the period | 9904 | -€3,913 | €54,645 | +€58,558 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,913 | €54,645 | +€58,558 |
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 10 October 2026 via checked.be.