PVS Beheer: 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.
PVS Beheer
Largest movements
- Receivables within one year +€77,070
up €77,070 (+12.4%), from €622,905 to €699,975
of which Other amounts receivable: +€124,767
- Tangible fixed assets +€58,003
up €58,003 (+5.4%), from €1.1m to €1.1m
of which Furniture and vehicles: +€123,303
- Short-term financial debts +€61,751
up €61,751 (+4836.6%), from €1,277 to €63,028
- Reserves +€44,477
up €44,477 (+3.5%), from €1.3m to €1.3m
- Trade debts -€44,358
down €44,358 (-94.5%), from €46,939 to €2,581
- Debts after one year +€44,326
up €44,326 (+10.6%), from €417,287 to €461,613
- Tax, wage and social debts +€36,145
up €36,145 (+143.8%), from €25,142 to €61,286
of which Taxes: +€19,760
- Gross operating margin -€15,172
down €15,172 (-14.8%), from €102,231 to €87,059
- Depreciation +€10,065
up €10,065 (+15.1%), from €66,837 to €76,902
- Other operating charges +€8,562
up €8,562 (+38.5%), from €22,222 to €30,784
- Taxes -€5,386
down €5,386 (-50.4%), from €10,676 to €5,290
- Financial income +€2,974
up €2,974 (+2.9%), from €101,571 to €104,545
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 | €2,489,236 | €2,630,495 | +€141,260 | +5.7% |
| Fixed assets | 21/28 | €1,858,726 | €1,916,729 | +€58,003 | +3.1% |
| Tangible fixed assets | 22/27 | €1,066,726 | €1,124,729 | +€58,003 | +5.4% |
| Land and buildings | 22 | €1,045,624 | €982,769 | -€62,856 | -6.0% |
| Plant, machinery and equipment | 23 | €16,861 | €14,417 | -€2,444 | -14.5% |
| Furniture and vehicles | 24 | €4,241 | €127,544 | +€123,303 | +2907.4% |
| Financial fixed assets | 28 | €792,000 | €792,000 | = | 0.0% |
| Current assets | 29/58 | €630,509 | €713,766 | +€83,257 | +13.2% |
| Amounts receivable within one year | 40/41 | €622,905 | €699,975 | +€77,070 | +12.4% |
| Trade receivables | 40 | €521,511 | €473,814 | -€47,697 | -9.1% |
| Other amounts receivable | 41 | €101,394 | €226,161 | +€124,767 | +123.1% |
| Cash at bank and in hand | 54/58 | €1,270 | €7,020 | +€5,750 | +452.9% |
| Deferred charges and accrued income | 490/1 | €6,334 | €6,771 | +€436 | +6.9% |
| Total equity and liabilities | 10/49 | €2,489,236 | €2,630,495 | +€141,260 | +5.7% |
| Equity | 10/15 | €1,686,092 | €1,730,569 | +€44,477 | +2.6% |
| Contributions | 10/11 | €408,715 | €408,715 | = | 0.0% |
| Reserves | 13 | €1,277,377 | €1,321,854 | +€44,477 | +3.5% |
| Distributable reserves | 133 | €1,277,377 | €1,321,854 | +€44,477 | +3.5% |
| Amounts payable | 17/49 | €803,144 | €899,927 | +€96,783 | +12.1% |
| Amounts payable after more than one year | 17 | €417,287 | €461,613 | +€44,326 | +10.6% |
| Financial debts | 170/4 | €417,287 | €461,613 | +€44,326 | +10.6% |
| Amounts payable within one year | 42/48 | €375,871 | €428,020 | +€52,149 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €72,173 | €73,984 | +€1,811 | +2.5% |
| Financial debts | 43 | €1,277 | €63,028 | +€61,751 | +4836.6% |
| Credit institutions | 430/8 | €1,277 | €63,028 | +€61,751 | +4836.6% |
| Trade debts | 44 | €46,939 | €2,581 | -€44,358 | -94.5% |
| Suppliers | 440/4 | €46,939 | €2,581 | -€44,358 | -94.5% |
| Taxes, remuneration and social security | 45 | €25,142 | €61,286 | +€36,145 | +143.8% |
| Taxes | 450/3 | €18,933 | €38,692 | +€19,760 | +104.4% |
| Remuneration and social security | 454/9 | €6,209 | €22,594 | +€16,385 | +263.9% |
| Other amounts payable | 47/48 | €230,340 | €227,140 | -€3,200 | -1.4% |
| Accrued charges and deferred income | 492/3 | €9,986 | €10,294 | +€308 | +3.1% |
| Non-recurring operating income | 76A | - | €5,465 | +€5,465 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,837 | €76,902 | +€10,065 | +15.1% |
| Other operating charges | 640/8 | €22,222 | €30,784 | +€8,562 | +38.5% |
| Non-recurring operating charges | 66A | - | €3,778 | +€3,778 | |
| Gross operating margin | 9900 | €102,231 | €87,059 | -€15,172 | -14.8% |
| Operating profit (loss) | 9901 | €13,172 | -€24,405 | -€37,577 | |
| Financial income | 75/76B | €101,571 | €104,545 | +€2,974 | +2.9% |
| Recurring financial income | 75 | €101,571 | €104,545 | +€2,974 | +2.9% |
| Financial charges | 65/66B | €31,770 | €30,373 | -€1,397 | -4.4% |
| Recurring financial charges | 65 | €31,770 | €30,373 | -€1,397 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €82,973 | €49,767 | -€33,206 | -40.0% |
| Income taxes | 67/77 | €10,676 | €5,290 | -€5,386 | -50.4% |
| Profit (loss) for the period | 9904 | €72,296 | €44,477 | -€27,820 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €72,296 | €44,477 | -€27,820 | -38.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.