PVBCONSULT: what changed
Two fiscal 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.
PVBCONSULT
Largest movements
- Receivables within one year -€55,112
down €55,112 (-35.2%), from €156,640 to €101,529
of which Other amounts receivable: -€33,526
- Tangible fixed assets -€20,147
down €20,147 (-6.8%), from €296,342 to €276,194
of which Land and buildings: -€20,921
- Deferred charges and accrued income -€12,000
down €12,000 (-100.0%), from €12,000 to €0
- Other debts -€104,854
down €104,854 (-87.6%), from €119,688 to €14,834
- Trade debts +€31,823
up €31,823 (+36.8%), from €86,499 to €118,322
- Short-term financial debts -€23,460
down €23,460 (-41.0%), from €57,228 to €33,768
of which Credit institutions: -€23,460
- Profit (loss) carried forward +€18,455
up €18,455 (+4.3%), from €424,893 to €443,348
- Debts after one year -€17,440
down €17,440 (-15.2%), from €114,430 to €96,991
- Taxes -€3,864
down €3,864 (-56.3%), from €6,864 to €3,000
- Gross operating margin +€2,986
up €2,986 (+7.5%), from €40,006 to €42,992
- Other operating charges +€2,506
up €2,506 (+104.7%), from €2,395 to €4,901
- Financial income -€661
down €661 (-4.5%), from €14,657 to €13,996
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €879,196 | €795,505 | -€83,691 | -9.5% |
| Fixed assets | 21/28 | €385,552 | €365,405 | -€20,147 | -5.2% |
| Tangible fixed assets | 22/27 | €296,342 | €276,194 | -€20,147 | -6.8% |
| Land and buildings | 22 | €288,717 | €267,796 | -€20,921 | -7.2% |
| Plant, machinery and equipment | 23 | €6,040 | €6,980 | +€940 | +15.6% |
| Furniture and vehicles | 24 | €1,584 | €1,418 | -€166 | -10.5% |
| Financial fixed assets | 28 | €89,210 | €89,210 | = | 0.0% |
| Current assets | 29/58 | €493,644 | €430,100 | -€63,544 | -12.9% |
| Amounts receivable after more than one year | 29 | €325,000 | €325,000 | = | 0.0% |
| Trade receivables | 290 | €325,000 | €325,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €156,640 | €101,529 | -€55,112 | -35.2% |
| Trade receivables | 40 | €50,365 | €28,779 | -€21,586 | -42.9% |
| Other amounts receivable | 41 | €106,275 | €72,750 | -€33,526 | -31.5% |
| Cash at bank and in hand | 54/58 | €4 | €3,571 | +€3,568 | +101930.3% |
| Deferred charges and accrued income | 490/1 | €12,000 | €0 | -€12,000 | -100.0% |
| Total equity and liabilities | 10/49 | €879,196 | €795,505 | -€83,691 | -9.5% |
| Equity | 10/15 | €464,103 | €482,558 | +€18,455 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €3,750 | €3,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €424,893 | €443,348 | +€18,455 | +4.3% |
| Provisions and deferred taxes | 16 | €24,024 | €24,024 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,024 | €24,024 | = | 0.0% |
| Pensions and similar obligations | 160 | €24,024 | €24,024 | = | 0.0% |
| Amounts payable | 17/49 | €391,069 | €288,922 | -€102,147 | -26.1% |
| Amounts payable after more than one year | 17 | €114,430 | €96,991 | -€17,440 | -15.2% |
| Financial debts | 170/4 | €114,430 | €96,991 | -€17,440 | -15.2% |
| Amounts payable within one year | 42/48 | €276,639 | €191,932 | -€84,707 | -30.6% |
| Current portion of amounts payable after more than one year | 42 | €13,223 | €13,422 | +€198 | +1.5% |
| Financial debts | 43 | €57,228 | €33,768 | -€23,460 | -41.0% |
| Credit institutions | 430/8 | €57,228 | €33,768 | -€23,460 | -41.0% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €86,499 | €118,322 | +€31,823 | +36.8% |
| Suppliers | 440/4 | €86,499 | €118,322 | +€31,823 | +36.8% |
| Taxes, remuneration and social security | 45 | €0 | €11,586 | +€11,586 | |
| Taxes | 450/3 | €0 | €11,586 | +€11,586 | |
| Other amounts payable | 47/48 | €119,688 | €14,834 | -€104,854 | -87.6% |
| Non-recurring operating income | 76A | €374 | €0 | -€374 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,401 | €22,492 | +€91 | +0.4% |
| Other operating charges | 640/8 | €2,395 | €4,901 | +€2,506 | +104.7% |
| Non-recurring operating charges | 66A | €25,000 | €0 | -€25,000 | -100.0% |
| Gross operating margin | 9900 | €40,006 | €42,992 | +€2,986 | +7.5% |
| Operating profit (loss) | 9901 | -€9,789 | €15,600 | +€25,389 | |
| Financial income | 75/76B | €14,657 | €13,996 | -€661 | -4.5% |
| Recurring financial income | 75 | €14,657 | €13,996 | -€661 | -4.5% |
| Financial charges | 65/66B | €7,922 | €8,140 | +€218 | +2.8% |
| Recurring financial charges | 65 | €7,922 | €8,140 | +€218 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,055 | €21,455 | +€24,510 | |
| Income taxes | 67/77 | €6,864 | €3,000 | -€3,864 | -56.3% |
| Profit (loss) for the period | 9904 | -€9,919 | €18,455 | +€28,374 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,919 | €18,455 | +€28,374 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.