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
- Receivables after one year +€158,925
new in 2026: €158,925
- Cash -€83,377
down €83,377 (-31.2%), from €267,160 to €183,783
mainly Receivables after one year (-€158,925) and Contributions, distributions and other (-€136,317)
- Receivables within one year -€66,850
down €66,850 (-98.2%), from €68,070 to €1,220
- Reserves +€24,816
up €24,816 (+2.4%), from €1.0m to €1.1m
- Tax, wage and social debts -€19,583
down €19,583 (-43.3%), from €45,241 to €25,658
- Other debts +€13,158
new in 2026: €13,158
- Contributions -€12,400
down €12,400 (-100.0%), from €12,400 to €0
- Gross operating margin -€198,880
down €198,880 (-48.4%), from €410,520 to €211,640
- Taxes -€69,189
down €69,189 (-50.8%), from €136,180 to €66,991
- Financial income -€9,614
down €9,614 (-52.7%), from €18,227 to €8,613
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,108,275 | €1,108,336 | +€61 | 0.0% |
| Fixed assets | 21/28 | €10,330 | €10,058 | -€271 | -2.6% |
| Tangible fixed assets | 22/27 | €10,330 | €10,058 | -€271 | -2.6% |
| Plant, machinery and equipment | 23 | €6,880 | €6,252 | -€628 | -9.1% |
| Furniture and vehicles | 24 | €3,450 | €3,807 | +€357 | +10.3% |
| Current assets | 29/58 | €1,097,945 | €1,098,278 | +€333 | 0.0% |
| Amounts receivable after more than one year | 29 | - | €158,925 | +€158,925 | |
| Other amounts receivable | 291 | - | €158,925 | +€158,925 | |
| Amounts receivable within one year | 40/41 | €68,070 | €1,220 | -€66,850 | -98.2% |
| Other amounts receivable | 41 | €68,070 | €1,220 | -€66,850 | -98.2% |
| Current investments | 50/53 | €750,000 | €750,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €267,160 | €183,783 | -€83,377 | -31.2% |
| Deferred charges and accrued income | 490/1 | €12,716 | €4,351 | -€8,365 | -65.8% |
| Total equity and liabilities | 10/49 | €1,108,275 | €1,108,336 | +€61 | 0.0% |
| Equity | 10/15 | €1,054,772 | €1,067,188 | +€12,416 | +1.2% |
| Contributions | 10/11 | €12,400 | €0 | -€12,400 | -100.0% |
| Reserves | 13 | €1,042,372 | €1,067,188 | +€24,816 | +2.4% |
| Distributable reserves | 133 | €1,042,372 | €1,067,188 | +€24,816 | +2.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €53,503 | €41,148 | -€12,354 | -23.1% |
| Amounts payable within one year | 42/48 | €51,093 | €39,189 | -€11,904 | -23.3% |
| Trade debts | 44 | €5,852 | €374 | -€5,479 | -93.6% |
| Suppliers | 440/4 | €5,852 | €374 | -€5,479 | -93.6% |
| Taxes, remuneration and social security | 45 | €45,241 | €25,658 | -€19,583 | -43.3% |
| Taxes | 450/3 | €45,241 | €25,658 | -€19,583 | -43.3% |
| Other amounts payable | 47/48 | - | €13,158 | +€13,158 | |
| Accrued charges and deferred income | 492/3 | €2,410 | €1,959 | -€451 | -18.7% |
| Non-recurring operating income | 76A | €139,850 | €0 | -€139,850 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €661 | €1,815 | +€1,155 | +174.8% |
| Other operating charges | 640/8 | €2,134 | €1,685 | -€448 | -21.0% |
| Gross operating margin | 9900 | €410,520 | €211,640 | -€198,880 | -48.4% |
| Operating profit (loss) | 9901 | €407,726 | €208,140 | -€199,586 | -49.0% |
| Financial income | 75/76B | €18,227 | €8,613 | -€9,614 | -52.7% |
| Recurring financial income | 75 | €18,227 | €8,613 | -€9,614 | -52.7% |
| Financial charges | 65/66B | €1,363 | €1,029 | -€334 | -24.5% |
| Recurring financial charges | 65 | €1,363 | €1,029 | -€334 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €424,590 | €215,724 | -€208,867 | -49.2% |
| Income taxes | 67/77 | €136,180 | €66,991 | -€69,189 | -50.8% |
| Profit (loss) for the period | 9904 | €288,410 | €148,733 | -€139,677 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €288,410 | €148,733 | -€139,677 | -48.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.