PVS CONSULTANTS: 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 CONSULTANTS
Largest movements
- Cash +€25,938
up €25,938 (+110%), from €23,564 to €49,502
mainly Net result for the year (+€41,526) and Accrued charges and deferred income (+€1,352)
- Receivables after one year +€8,087
up €8,087 (+80.9%), from €10,000 to €18,087
- Receivables within one year +€4,336
up €4,336 (+23.6%), from €18,353 to €22,689
of which Other amounts receivable: +€3,973
- Profit (loss) carried forward +€41,526
up €41,526 (+118%), from €35,167 to €76,693
- Tax, wage and social debts -€5,365
down €5,365 (-38.6%), from €13,888 to €8,523
- Accrued charges and deferred income +€1,352
up €1,352 (+90.2%), from €1,500 to €2,852
- Trade debts +€1,083
up €1,083 (+1,179%), from €92 to €1,175
- Gross operating margin +€12,281
up €12,281 (+28.1%), from €43,652 to €55,933
- Taxes +€2,467
up €2,467 (+24.5%), from €10,073 to €12,540
- Financial income +€834
up €834 (+1,783%), from €47 to €881
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 | €53,147 | €91,744 | +€38,597 | +72.6% |
| Fixed assets | 21/28 | €1,230 | €1,466 | +€236 | +19.2% |
| Tangible fixed assets | 22/27 | €1,230 | €1,466 | +€236 | +19.2% |
| Furniture and vehicles | 24 | €1,230 | €1,466 | +€236 | +19.2% |
| Current assets | 29/58 | €51,917 | €90,278 | +€38,360 | +73.9% |
| Amounts receivable after more than one year | 29 | €10,000 | €18,087 | +€8,087 | +80.9% |
| Other amounts receivable | 291 | €10,000 | €18,087 | +€8,087 | +80.9% |
| Amounts receivable within one year | 40/41 | €18,353 | €22,689 | +€4,336 | +23.6% |
| Trade receivables | 40 | €13,794 | €14,157 | +€363 | +2.6% |
| Other amounts receivable | 41 | €4,559 | €8,532 | +€3,973 | +87.1% |
| Cash at bank and in hand | 54/58 | €23,564 | €49,502 | +€25,938 | +110% |
| Total equity and liabilities | 10/49 | €53,147 | €91,744 | +€38,597 | +72.6% |
| Equity | 10/15 | €37,667 | €79,193 | +€41,526 | +110% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,167 | €76,693 | +€41,526 | +118% |
| Amounts payable | 17/49 | €15,480 | €12,551 | -€2,929 | -18.9% |
| Amounts payable within one year | 42/48 | €13,980 | €9,699 | -€4,282 | -30.6% |
| Trade debts | 44 | €92 | €1,175 | +€1,083 | +1,179% |
| Suppliers | 440/4 | €92 | €1,175 | +€1,083 | +1,179% |
| Taxes, remuneration and social security | 45 | €13,888 | €8,523 | -€5,365 | -38.6% |
| Taxes | 450/3 | €13,888 | €8,523 | -€5,365 | -38.6% |
| Accrued charges and deferred income | 492/3 | €1,500 | €2,852 | +€1,352 | +90.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €321 | €525 | +€203 | +63.3% |
| Other operating charges | 640/8 | €0 | €118 | +€118 | |
| Gross operating margin | 9900 | €43,652 | €55,933 | +€12,281 | +28.1% |
| Operating profit (loss) | 9901 | €43,331 | €55,290 | +€11,960 | +27.6% |
| Financial income | 75/76B | €47 | €881 | +€834 | +1,783% |
| Recurring financial income | 75 | €47 | €881 | +€834 | +1,783% |
| Financial charges | 65/66B | €1,863 | €2,105 | +€242 | +13.0% |
| Recurring financial charges | 65 | €1,863 | €2,105 | +€242 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €41,514 | €54,067 | +€12,552 | +30.2% |
| Income taxes | 67/77 | €10,073 | €12,540 | +€2,467 | +24.5% |
| Profit (loss) for the period | 9904 | €31,441 | €41,526 | +€10,085 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,441 | €41,526 | +€10,085 | +32.1% |
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 14 October 2026 via checked.be.