awk ' {
printf "%32.32s",$0
printf "%8.8s",substr($0,25)
printf "%7.7s",substr($0,36)
printf "%7.7s",substr($0,46)
printf "%7.7s",substr($0,56)
printf "%7.7s",substr($0,66)
printf "%7.7s",substr($0,76)
printf "%7.7s",substr($0,86)
print ""

} ' NHEAD >HEAD
exit
==> HEAD <==
00000107/09/2009 08:33PV000400040004000480     30                   35     9999999                                                                                
00000307/09/2009 11:05PV000400040004000480     270                  40            
00000407/09/2009 16:05PV000500050005000510                                        

==> NHEAD <==
00000107/09/2009 08:33PV000400048  80     3  30                         3.535                                                                                               
00000207/09/2009 12:04PV000500054  40     1  10                                                                                                                             
00000307/09/2009 11:05PV000400048  80     27 270                        4  40                                                                                               
00000407/09/2009 16:05PV000500051  10                                                                                                                                       
