De Oceaan: what changed
What changed
De Oceaan
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€100,047
2024 · €95,063+€4,984
Equity
€104,731
2024 · €74,684+€30,047
Cash
€197,142
2024 · €80,375+€116,767
Balance sheet total
€242,705
2024 · €122,606+€120,099
Largest movements
Assets
- Cash +€116,767
up €116,767 (+145%), from €80,375 to €197,142
mainly Net result for the year (+€100,047) and Other debts (+€67,720)
- Financial fixed assets +€3,000
up €3,000 (+34.2%), from €8,760 to €11,760
Equity and liabilities
- Other debts +€67,720
up €67,720 (+280%), from €24,163 to €91,883
- Reserves +€30,047
new in 2025: €30,047
- Tax, wage and social debts +€12,443
up €12,443 (+65.4%), from €19,017 to €31,460
of which Remuneration and social security: +€9,627
- Trade debts +€7,991
up €7,991 (+169%), from €4,742 to €12,733
Income statement
- Gross operating margin +€129,345
up €129,345 (+78.0%), from €165,884 to €295,229
- Staff costs +€68,988
up €68,988 (+71.8%), from €96,076 to €165,064
- Taxes +€53,654
up €53,654, from -€32,444 to €21,210
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€95,063
Gross operating margin
+€129,345
Staff costs
-€68,988
Depreciation
-€1,604
Other operating charges
-€118
Financial charges
+€3
Taxes
-€53,654
Result 2025
€100,047
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€199,522
Investment
-€12,755
Financing
-€70,000
Cash 2024
€80,375
From operations (derived)
+€199,522
Net result for the year
+€100,047
Depreciation
+€7,514
Stocks and contracts
+€2,024
Receivables within one year
-€115
Trade debts
+€7,991
Tax, wage and social debts
+€12,443
Other debts
+€67,720
Accrued charges and deferred income
+€1,898
Investment (derived)
-€12,755
Investment in fixed assets (net)
-€12,755
Financing
-€70,000
Contributions, distributions and other
-€70,000
Cash 2025
€197,142
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,606 | €242,705 | +€120,099 | +98.0% |
| Fixed assets | 21/28 | €37,229 | €42,470 | +€5,241 | +14.1% |
| Tangible fixed assets | 22/27 | €28,469 | €30,710 | +€2,241 | +7.9% |
| Plant, machinery and equipment | 23 | €10,710 | €12,916 | +€2,206 | +20.6% |
| Furniture and vehicles | 24 | €17,362 | €17,439 | +€77 | +0.4% |
| Other tangible fixed assets | 26 | €397 | €355 | -€42 | -10.6% |
| Financial fixed assets | 28 | €8,760 | €11,760 | +€3,000 | +34.2% |
| Current assets | 29/58 | €85,377 | €200,235 | +€114,858 | +135% |
| Stocks and contracts in progress | 3 | €3,103 | €1,079 | -€2,024 | -65.2% |
| Stocks | 30/36 | €3,103 | €1,079 | -€2,024 | -65.2% |
| Amounts receivable within one year | 40/41 | €1,899 | €2,014 | +€115 | +6.1% |
| Trade receivables | 40 | €1,425 | €1,429 | +€4 | +0.3% |
| Other amounts receivable | 41 | €474 | €585 | +€111 | +23.4% |
| Cash at bank and in hand | 54/58 | €80,375 | €197,142 | +€116,767 | +145% |
| Total equity and liabilities | 10/49 | €122,606 | €242,705 | +€120,099 | +98.0% |
| Equity | 10/15 | €74,684 | €104,731 | +€30,047 | +40.2% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | - | €30,047 | +€30,047 | |
| Distributable reserves | 133 | - | €30,047 | +€30,047 | |
| Profit (loss) carried forward | 14 | €62,684 | €62,684 | = | 0.0% |
| Amounts payable | 17/49 | €47,922 | €137,974 | +€90,052 | +188% |
| Amounts payable within one year | 42/48 | €47,922 | €136,076 | +€88,154 | +184% |
| Trade debts | 44 | €4,742 | €12,733 | +€7,991 | +169% |
| Suppliers | 440/4 | €4,742 | €12,733 | +€7,991 | +169% |
| Taxes, remuneration and social security | 45 | €19,017 | €31,460 | +€12,443 | +65.4% |
| Taxes | 450/3 | €9,610 | €12,426 | +€2,816 | +29.3% |
| Remuneration and social security | 454/9 | €9,407 | €19,034 | +€9,627 | +102% |
| Other amounts payable | 47/48 | €24,163 | €91,883 | +€67,720 | +280% |
| Accrued charges and deferred income | 492/3 | - | €1,898 | +€1,898 | |
| Remuneration, social security and pensions | 62 | €96,076 | €165,064 | +€68,988 | +71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,910 | €7,514 | +€1,604 | +27.1% |
| Other operating charges | 640/8 | €1,156 | €1,274 | +€118 | +10.2% |
| Gross operating margin | 9900 | €165,884 | €295,229 | +€129,345 | +78.0% |
| Operating profit (loss) | 9901 | €62,742 | €121,377 | +€58,635 | +93.5% |
| Financial charges | 65/66B | €123 | €120 | -€3 | -2.4% |
| Recurring financial charges | 65 | €123 | €120 | -€3 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €62,619 | €121,257 | +€58,638 | +93.6% |
| Income taxes | 67/77 | -€32,444 | €21,210 | +€53,654 | |
| Profit (loss) for the period | 9904 | €95,063 | €100,047 | +€4,984 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €95,063 | €100,047 | +€4,984 | +5.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.