GROUP OCEANUS: 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.
GROUP OCEANUS
Largest movements
- Deferred charges and accrued income -€8,057
down €8,057 (-100%), from €8,057 to €0
- Other debts +€70,200
new in 2025: €70,200
- Profit (loss) carried forward -€56,564
down €56,564 (-15.7%), from -€361,349 to -€417,913
- Trade debts -€19,822
down €19,822 (-58.8%), from €33,703 to €13,881
- Gross operating margin -€1,819
down €1,819 (-3.3%), from -€55,148 to -€56,966
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 | €682,731 | €676,545 | -€6,186 | -0.9% |
| Fixed assets | 21/28 | €650,059 | €649,863 | -€196 | 0.0% |
| Intangible fixed assets | 21 | €1,375 | €1,179 | -€196 | -14.2% |
| Tangible fixed assets | 22/27 | €648,684 | €648,684 | = | 0.0% |
| Furniture and vehicles | 24 | €648,684 | €648,684 | = | 0.0% |
| Current assets | 29/58 | €32,672 | €26,681 | -€5,990 | -18.3% |
| Amounts receivable within one year | 40/41 | €23,798 | €25,103 | +€1,305 | +5.5% |
| Other amounts receivable | 41 | €23,798 | €25,103 | +€1,305 | +5.5% |
| Cash at bank and in hand | 54/58 | €817 | €1,578 | +€762 | +93.3% |
| Deferred charges and accrued income | 490/1 | €8,057 | €0 | -€8,057 | -100% |
| Total equity and liabilities | 10/49 | €682,731 | €676,545 | -€6,186 | -0.9% |
| Equity | 10/15 | -€61,349 | -€117,913 | -€56,564 | -92.2% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Uncalled capital | 101 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€361,349 | -€417,913 | -€56,564 | -15.7% |
| Amounts payable | 17/49 | €744,080 | €794,458 | +€50,378 | +6.8% |
| Amounts payable after more than one year | 17 | €657,500 | €657,500 | = | 0.0% |
| Other amounts payable | 178/9 | €657,500 | €657,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,703 | €84,081 | +€50,378 | +149% |
| Trade debts | 44 | €33,703 | €13,881 | -€19,822 | -58.8% |
| Suppliers | 440/4 | €33,703 | €13,881 | -€19,822 | -58.8% |
| Other amounts payable | 47/48 | - | €70,200 | +€70,200 | |
| Accrued charges and deferred income | 492/3 | €52,877 | €52,877 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €196 | €196 | = | 0.0% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€55,148 | -€56,966 | -€1,819 | -3.3% |
| Operating profit (loss) | 9901 | -€55,793 | -€57,624 | -€1,831 | -3.3% |
| Financial income | 75/76B | €1,384 | €1,320 | -€65 | -4.7% |
| Recurring financial income | 75 | €1,384 | €1,320 | -€65 | -4.7% |
| Financial charges | 65/66B | €206 | €260 | +€54 | +26.3% |
| Recurring financial charges | 65 | €206 | €260 | +€54 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | -€54,614 | -€56,564 | -€1,950 | -3.6% |
| Profit (loss) for the period | 9904 | -€54,614 | -€56,564 | -€1,950 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,614 | -€56,564 | -€1,950 | -3.6% |
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 14 October 2026 via checked.be.