ImmOcean: 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.
ImmOcean
Largest movements
- Tangible fixed assets -€289,802
no longer reported in 2025 (was €289,802)
- Receivables within one year -€36,715
down €36,715 (-26.1%), from €140,828 to €104,113
of which Trade receivables: -€35,364
- Debts after one year -€228,192
down €228,192 (-36.5%), from €625,736 to €397,544
of which Financial debts: -€170,000
- Profit (loss) carried forward -€61,470
down €61,470 (-389.4%), from -€15,787 to -€77,257
- Trade debts -€36,317
down €36,317 (-95.8%), from €37,901 to €1,584
- Financial charges +€6,033
up €6,033 (+508.1%), from €1,187 to €7,220
- Gross operating margin +€2,154
up €2,154 (+30.2%), from -€7,124 to -€4,970
- Depreciation -€605
no longer reported in 2025 (was €605)
- Other operating charges +€569
up €569 (+64.4%), from €883 to €1,453
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €688,884 | €362,371 | -€326,513 | -47.4% |
| Fixed assets | 21/28 | €539,802 | €250,000 | -€289,802 | -53.7% |
| Tangible fixed assets | 22/27 | €289,802 | - | -€289,802 | |
| Land and buildings | 22 | €289,802 | - | -€289,802 | |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €149,082 | €112,371 | -€36,711 | -24.6% |
| Amounts receivable within one year | 40/41 | €140,828 | €104,113 | -€36,715 | -26.1% |
| Trade receivables | 40 | €39,477 | €4,113 | -€35,364 | -89.6% |
| Other amounts receivable | 41 | €101,351 | €100,000 | -€1,351 | -1.3% |
| Cash at bank and in hand | 54/58 | €8,254 | €8,258 | +€4 | 0.0% |
| Total equity and liabilities | 10/49 | €688,884 | €362,371 | -€326,513 | -47.4% |
| Equity | 10/15 | €4,213 | -€57,257 | -€61,470 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,787 | -€77,257 | -€61,470 | -389.4% |
| Amounts payable | 17/49 | €684,671 | €419,628 | -€265,042 | -38.7% |
| Amounts payable after more than one year | 17 | €625,736 | €397,544 | -€228,192 | -36.5% |
| Financial debts | 170/4 | €170,000 | - | -€170,000 | |
| Other amounts payable | 178/9 | €455,736 | €397,544 | -€58,192 | -12.8% |
| Amounts payable within one year | 42/48 | €58,935 | €22,085 | -€36,850 | -62.5% |
| Trade debts | 44 | €37,901 | €1,584 | -€36,317 | -95.8% |
| Suppliers | 440/4 | €37,901 | €1,584 | -€36,317 | -95.8% |
| Taxes, remuneration and social security | 45 | - | €501 | +€501 | |
| Taxes | 450/3 | - | €501 | +€501 | |
| Other amounts payable | 47/48 | €21,034 | €20,000 | -€1,034 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €605 | - | -€605 | |
| Other operating charges | 640/8 | €883 | €1,453 | +€569 | +64.4% |
| Non-recurring operating charges | 66A | - | €47,829 | +€47,829 | |
| Gross operating margin | 9900 | -€7,124 | -€4,970 | +€2,154 | +30.2% |
| Operating profit (loss) | 9901 | -€8,612 | -€54,251 | -€45,639 | -529.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,187 | €7,220 | +€6,033 | +508.1% |
| Recurring financial charges | 65 | €1,187 | €7,220 | +€6,033 | +508.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,800 | -€61,470 | -€51,671 | -527.3% |
| Profit (loss) for the period | 9904 | -€9,800 | -€61,470 | -€51,671 | -527.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,800 | -€61,470 | -€51,671 | -527.3% |
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 9 October 2026 via checked.be.