PVA CONSULTING: 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.
PVA CONSULTING
Largest movements
- Tangible fixed assets +€37,601
up €37,601 (+18.7%), from €200,610 to €238,211
of which Furniture and vehicles: +€27,039
- Cash -€30,665
down €30,665 (-35.2%), from €87,041 to €56,376
mainly Investment in fixed assets (net) (-€64,219) and Contributions, distributions and other (-€28,259)
- Reserves +€14,943
up €14,943 (+5.4%), from €277,908 to €292,851
of which Distributable reserves: +€16,623
- Tax, wage and social debts -€7,384
down €7,384 (-49.7%), from €14,859 to €7,475
of which Taxes: -€5,654
- Depreciation +€2,654
up €2,654 (+11.1%), from €23,964 to €26,618
- Taxes -€1,749
down €1,749 (-11.4%), from €15,373 to €13,624
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 | €305,361 | €312,590 | +€7,229 | +2.4% |
| Fixed assets | 21/28 | €200,610 | €238,211 | +€37,601 | +18.7% |
| Tangible fixed assets | 22/27 | €200,610 | €238,211 | +€37,601 | +18.7% |
| Land and buildings | 22 | €168,365 | €178,927 | +€10,562 | +6.3% |
| Furniture and vehicles | 24 | €32,245 | €59,284 | +€27,039 | +83.9% |
| Current assets | 29/58 | €104,750 | €74,379 | -€30,371 | -29.0% |
| Amounts receivable within one year | 40/41 | €14,541 | €13,418 | -€1,123 | -7.7% |
| Trade receivables | 40 | €14,503 | €13,042 | -€1,461 | -10.1% |
| Other amounts receivable | 41 | €38 | €376 | +€338 | +881% |
| Cash at bank and in hand | 54/58 | €87,041 | €56,376 | -€30,665 | -35.2% |
| Deferred charges and accrued income | 490/1 | €3,168 | €4,585 | +€1,417 | +44.7% |
| Total equity and liabilities | 10/49 | €305,361 | €312,590 | +€7,229 | +2.4% |
| Equity | 10/15 | €288,114 | €302,327 | +€14,213 | +4.9% |
| Contributions | 10/11 | €10,206 | €9,476 | -€730 | -7.1% |
| Reserves | 13 | €277,908 | €292,851 | +€14,943 | +5.4% |
| Tax-exempt reserves | 132 | €8,430 | €6,750 | -€1,680 | -19.9% |
| Distributable reserves | 133 | €269,478 | €286,101 | +€16,623 | +6.2% |
| Provisions and deferred taxes | 16 | €420 | - | -€420 | |
| Deferred taxes | 168 | €420 | - | -€420 | |
| Amounts payable | 17/49 | €16,827 | €10,263 | -€6,564 | -39.0% |
| Amounts payable within one year | 42/48 | €15,427 | €8,463 | -€6,964 | -45.1% |
| Trade debts | 44 | €567 | €390 | -€177 | -31.3% |
| Suppliers | 440/4 | €567 | €390 | -€177 | -31.3% |
| Taxes, remuneration and social security | 45 | €14,859 | €7,475 | -€7,384 | -49.7% |
| Taxes | 450/3 | €13,129 | €7,475 | -€5,654 | -43.1% |
| Remuneration and social security | 454/9 | €1,730 | - | -€1,730 | |
| Other amounts payable | 47/48 | - | €598 | +€598 | |
| Accrued charges and deferred income | 492/3 | €1,400 | €1,800 | +€400 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,964 | €26,618 | +€2,654 | +11.1% |
| Other operating charges | 640/8 | €693 | €544 | -€149 | -21.4% |
| Gross operating margin | 9900 | €83,728 | €83,044 | -€684 | -0.8% |
| Operating profit (loss) | 9901 | €59,071 | €55,882 | -€3,189 | -5.4% |
| Financial income | 75/76B | €32 | - | -€32 | |
| Recurring financial income | 75 | €32 | - | -€32 | |
| Financial charges | 65/66B | €399 | €206 | -€193 | -48.4% |
| Recurring financial charges | 65 | €399 | €206 | -€193 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €58,703 | €55,676 | -€3,027 | -5.2% |
| Transfer from deferred taxes | 780 | €420 | €420 | = | 0.0% |
| Income taxes | 67/77 | €15,373 | €13,624 | -€1,749 | -11.4% |
| Profit (loss) for the period | 9904 | €43,750 | €42,472 | -€1,278 | -2.9% |
| Transfer from tax-exempt reserves | 789 | €1,680 | €1,680 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,430 | €44,152 | -€1,278 | -2.8% |
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 27 October 2026 via checked.be.