DOVER: 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.
What changed
DOVER
NACE 87.101, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€263,407
2024 · €246,354+€17,053
Equity
€1.0m
2024 · €997,009+€8,407
Cash
€196,514
2024 · €126,263+€70,251
Balance sheet total
€6.8m
2024 · €6.6m+€223,511
Largest movements
Assets
- Deferred charges and accrued income +€161,521
up €161,521 (+48.5%), from €332,857 to €494,378
- Cash +€70,251
up €70,251 (+55.6%), from €126,263 to €196,514
mainly Debts after one year (+€700,975) and Net result for the year (+€263,407)
Equity and liabilities
- Debts after one year +€700,975
up €700,975 (+26.2%), from €2.7m to €3.4m
- Tax, wage and social debts -€548,669
down €548,669 (-43.2%), from €1.3m to €722,337
of which Taxes: -€454,467
- Current portion of long-term debt +€89,385
up €89,385 (+48.5%), from €184,213 to €273,597
- Short-term financial debts -€75,588
down €75,588 (-55.9%), from €135,211 to €59,623
Income statement
- Staff costs -€50,083
down €50,083 (-2.0%), from €2.5m to €2.5m
- Gross operating margin -€47,040
down €47,040 (-1.6%), from €2.9m to €2.9m
- Other operating charges -€34,661
down €34,661 (-48.8%), from €71,023 to €36,362
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.
Result 2024
€246,354
Gross operating margin
-€47,040
Staff costs
+€50,083
Depreciation
-€998
Other operating charges
+€34,661
Other operating items
-€16,855
Financial income
+€644
Financial charges
-€26,596
Taxes
+€23,152
Result 2025
€263,407
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.
From operations
-€348,275
Investment
-€41,246
Financing
+€459,771
Cash 2024
€126,263
From operations (derived)
-€348,275
Net result for the year
+€263,407
Depreciation
+€49,050
Receivables within one year
+€457
Deferred charges and accrued income
-€161,521
Trade debts
+€19,398
Tax, wage and social debts
-€548,669
Other debts
+€10,000
Accrued charges and deferred income
+€19,604
Investment (derived)
-€41,246
Investment in fixed assets (net)
-€41,246
Financing
+€459,771
Debts after one year
+€700,975
Current portion of long-term debt
+€89,385
Short-term financial debts
-€75,588
Contributions, distributions and other
-€255,000
Cash 2025
€196,514
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,595,939 | €6,819,451 | +€223,511 | +3.4% |
| Fixed assets | 21/28 | €325,261 | €317,458 | -€7,804 | -2.4% |
| Intangible fixed assets | 21 | €7,068 | €18,757 | +€11,689 | +165.4% |
| Tangible fixed assets | 22/27 | €318,194 | €298,701 | -€19,493 | -6.1% |
| Land and buildings | 22 | €265,653 | €248,382 | -€17,271 | -6.5% |
| Plant, machinery and equipment | 23 | €27,550 | €33,001 | +€5,451 | +19.8% |
| Furniture and vehicles | 24 | €24,990 | €17,317 | -€7,673 | -30.7% |
| Current assets | 29/58 | €6,270,678 | €6,501,993 | +€231,315 | +3.7% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,809,057 | €5,808,601 | -€457 | 0.0% |
| Trade receivables | 40 | €363,033 | €325,995 | -€37,038 | -10.2% |
| Other amounts receivable | 41 | €5,446,024 | €5,482,606 | +€36,582 | +0.7% |
| Cash at bank and in hand | 54/58 | €126,263 | €196,514 | +€70,251 | +55.6% |
| Deferred charges and accrued income | 490/1 | €332,857 | €494,378 | +€161,521 | +48.5% |
| Total equity and liabilities | 10/49 | €6,595,939 | €6,819,451 | +€223,511 | +3.4% |
| Equity | 10/15 | €997,009 | €1,005,416 | +€8,407 | +0.8% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €749,116 | €757,522 | +€8,407 | +1.1% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Distributable reserves | 133 | €724,326 | €732,733 | +€8,407 | +1.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,598,930 | €5,814,035 | +€215,105 | +3.8% |
| Amounts payable after more than one year | 17 | €2,675,795 | €3,376,769 | +€700,975 | +26.2% |
| Financial debts | 170/4 | €2,675,795 | €3,376,769 | +€700,975 | +26.2% |
| Amounts payable within one year | 42/48 | €2,765,100 | €2,259,626 | -€505,474 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €184,213 | €273,597 | +€89,385 | +48.5% |
| Financial debts | 43 | €135,211 | €59,623 | -€75,588 | -55.9% |
| Credit institutions | 430/8 | €135,211 | €59,623 | -€75,588 | -55.9% |
| Trade debts | 44 | €44,670 | €64,069 | +€19,398 | +43.4% |
| Suppliers | 440/4 | €44,670 | €64,069 | +€19,398 | +43.4% |
| Taxes, remuneration and social security | 45 | €1,271,006 | €722,337 | -€548,669 | -43.2% |
| Taxes | 450/3 | €559,280 | €104,812 | -€454,467 | -81.3% |
| Remuneration and social security | 454/9 | €711,727 | €617,525 | -€94,202 | -13.2% |
| Other amounts payable | 47/48 | €1,130,000 | €1,140,000 | +€10,000 | +0.9% |
| Accrued charges and deferred income | 492/3 | €158,036 | €177,640 | +€19,604 | +12.4% |
| Non-recurring operating income | 76A | - | €2,092 | +€2,092 | |
| Remuneration, social security and pensions | 62 | €2,549,039 | €2,498,956 | -€50,083 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,052 | €49,050 | +€998 | +2.1% |
| Other operating charges | 640/8 | €71,023 | €36,362 | -€34,661 | -48.8% |
| Non-recurring operating charges | 66A | €3,880 | €20,734 | +€16,855 | +434.4% |
| Gross operating margin | 9900 | €2,918,338 | €2,871,298 | -€47,040 | -1.6% |
| Operating profit (loss) | 9901 | €246,344 | €266,196 | +€19,852 | +8.1% |
| Financial income | 75/76B | €137,193 | €137,837 | +€644 | +0.5% |
| Recurring financial income | 75 | €137,193 | €137,837 | +€644 | +0.5% |
| Financial charges | 65/66B | €100,682 | €127,278 | +€26,596 | +26.4% |
| Recurring financial charges | 65 | €100,682 | €127,278 | +€26,596 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €282,855 | €276,755 | -€6,100 | -2.2% |
| Income taxes | 67/77 | €36,501 | €13,349 | -€23,152 | -63.4% |
| Profit (loss) for the period | 9904 | €246,354 | €263,407 | +€17,053 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €246,354 | €263,407 | +€17,053 | +6.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.