DOV & PEARS 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.
DOV & PEARS CONSULTING
Largest movements
- Receivables within one year -€27,511
down €27,511 (-41.9%), from €65,690 to €38,179
of which Trade receivables: -€30,196
- Tangible fixed assets -€21,607
down €21,607 (-2.5%), from €881,896 to €860,290
of which Land and buildings: -€35,104
- Cash +€11,250
up €11,250 (+40.9%), from €27,491 to €38,741
mainly Depreciation (+€38,777) and Receivables within one year (+€27,511)
- Debts after one year -€45,831
down €45,831 (-16.7%), from €273,813 to €227,981
- Other debts +€12,972
up €12,972 (+15.0%), from €86,578 to €99,550
- Gross operating margin +€12,953
up €12,953 (+21.7%), from €59,563 to €72,515
- Other operating charges +€12,156
up €12,156 (+123%), from €9,844 to €22,000
- Depreciation +€1,298
up €1,298 (+3.5%), from €37,478 to €38,777
- Taxes +€870
up €870 (+19.2%), from €4,528 to €5,398
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 | €976,428 | €942,774 | -€33,654 | -3.4% |
| Fixed assets | 21/28 | €882,376 | €860,770 | -€21,607 | -2.4% |
| Tangible fixed assets | 22/27 | €881,896 | €860,290 | -€21,607 | -2.5% |
| Land and buildings | 22 | €862,081 | €826,977 | -€35,104 | -4.1% |
| Other tangible fixed assets | 26 | €19,815 | €33,313 | +€13,497 | +68.1% |
| Financial fixed assets | 28 | €480 | €480 | = | 0.0% |
| Current assets | 29/58 | €94,052 | €82,005 | -€12,047 | -12.8% |
| Amounts receivable within one year | 40/41 | €65,690 | €38,179 | -€27,511 | -41.9% |
| Trade receivables | 40 | €65,218 | €35,022 | -€30,196 | -46.3% |
| Other amounts receivable | 41 | €472 | €3,157 | +€2,685 | +569% |
| Cash at bank and in hand | 54/58 | €27,491 | €38,741 | +€11,250 | +40.9% |
| Deferred charges and accrued income | 490/1 | €871 | €5,084 | +€4,214 | +484% |
| Total equity and liabilities | 10/49 | €976,428 | €942,774 | -€33,654 | -3.4% |
| Equity | 10/15 | €465,815 | €468,068 | +€2,253 | +0.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €444,915 | €447,168 | +€2,253 | +0.5% |
| Amounts payable | 17/49 | €510,613 | €474,706 | -€35,907 | -7.0% |
| Amounts payable after more than one year | 17 | €273,813 | €227,981 | -€45,831 | -16.7% |
| Financial debts | 170/4 | €273,813 | €227,981 | -€45,831 | -16.7% |
| Amounts payable within one year | 42/48 | €236,800 | €246,725 | +€9,925 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €47,098 | €49,243 | +€2,146 | +4.6% |
| Trade debts | 44 | €5,379 | €8,056 | +€2,677 | +49.8% |
| Suppliers | 440/4 | €5,379 | €8,056 | +€2,677 | +49.8% |
| Taxes, remuneration and social security | 45 | €97,746 | €89,876 | -€7,871 | -8.1% |
| Taxes | 450/3 | €22,533 | €12,962 | -€9,571 | -42.5% |
| Remuneration and social security | 454/9 | €75,214 | €76,914 | +€1,700 | +2.3% |
| Other amounts payable | 47/48 | €86,578 | €99,550 | +€12,972 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,478 | €38,777 | +€1,298 | +3.5% |
| Other operating charges | 640/8 | €9,844 | €22,000 | +€12,156 | +123% |
| Gross operating margin | 9900 | €59,563 | €72,515 | +€12,953 | +21.7% |
| Operating profit (loss) | 9901 | €12,241 | €11,739 | -€502 | -4.1% |
| Financial charges | 65/66B | €4,573 | €4,088 | -€485 | -10.6% |
| Recurring financial charges | 65 | €4,573 | €4,088 | -€485 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €7,668 | €7,651 | -€17 | -0.2% |
| Income taxes | 67/77 | €4,528 | €5,398 | +€870 | +19.2% |
| Profit (loss) for the period | 9904 | €3,140 | €2,253 | -€887 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,140 | €2,253 | -€887 | -28.3% |
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 19 October 2026 via checked.be.