OCARINA SHIPPING: what changed
OCARINA SHIPPING
Largest movements
- Receivables within one year +€97,816
up €97,816 (+310%), from €31,579 to €129,395
of which Other amounts receivable: +€52,356
- Deferred charges and accrued income +€3,373
new in 2025: €3,373
- Tangible fixed assets -€3,236
down €3,236 (-25.1%), from €12,869 to €9,634
- Profit (loss) carried forward -€122,866
down €122,866 (-263%), from -€46,805 to -€169,671
- Advances received +€103,007
new in 2025: €103,007
- Accrued charges and deferred income +€87,867
new in 2025: €87,867
- Trade debts +€13,324
up €13,324 (+201%), from €6,619 to €19,942
- Tax, wage and social debts +€11,166
up €11,166 (+239%), from €4,667 to €15,833
of which Remuneration and social security: +€9,925
- Gross operating margin -€77,912
down €77,912, from €25,974 to -€51,938
- Staff costs +€59,842
new in 2025: €59,842
- Taxes -€9,899
no longer reported in 2025 (was €9,899)
- Other operating charges +€1,586
up €1,586 (+806%), from €197 to €1,783
- Financial charges +€541
up €541 (+93.9%), from €576 to €1,117
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,954 | €155,455 | +€97,501 | +168% |
| Fixed assets | 21/28 | €26,346 | €22,634 | -€3,713 | -14.1% |
| Tangible fixed assets | 22/27 | €12,869 | €9,634 | -€3,236 | -25.1% |
| Furniture and vehicles | 24 | €12,869 | €9,634 | -€3,236 | -25.1% |
| Financial fixed assets | 28 | €13,477 | €13,000 | -€477 | -3.5% |
| Current assets | 29/58 | €31,608 | €132,821 | +€101,214 | +320% |
| Amounts receivable within one year | 40/41 | €31,579 | €129,395 | +€97,816 | +310% |
| Trade receivables | 40 | €1,430 | €46,890 | +€45,460 | +3,179% |
| Other amounts receivable | 41 | €30,149 | €82,505 | +€52,356 | +174% |
| Cash at bank and in hand | 54/58 | €29 | €54 | +€25 | +86.7% |
| Deferred charges and accrued income | 490/1 | - | €3,373 | +€3,373 | |
| Total equity and liabilities | 10/49 | €57,954 | €155,455 | +€97,501 | +168% |
| Equity | 10/15 | €21,895 | -€100,971 | -€122,866 | |
| Contributions | 10/11 | €68,700 | €68,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,805 | -€169,671 | -€122,866 | -263% |
| Amounts payable | 17/49 | €36,058 | €256,426 | +€220,367 | +611% |
| Amounts payable within one year | 42/48 | €36,058 | €168,559 | +€132,500 | +367% |
| Trade debts | 44 | €6,619 | €19,942 | +€13,324 | +201% |
| Suppliers | 440/4 | €6,619 | €19,942 | +€13,324 | +201% |
| Advances received on contracts in progress | 46 | - | €103,007 | +€103,007 | |
| Taxes, remuneration and social security | 45 | €4,667 | €15,833 | +€11,166 | +239% |
| Taxes | 450/3 | €4,667 | €5,908 | +€1,241 | +26.6% |
| Remuneration and social security | 454/9 | - | €9,925 | +€9,925 | |
| Other amounts payable | 47/48 | €24,773 | €29,777 | +€5,004 | +20.2% |
| Accrued charges and deferred income | 492/3 | - | €87,867 | +€87,867 | |
| Remuneration, social security and pensions | 62 | - | €59,842 | +€59,842 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,901 | €8,186 | +€285 | +3.6% |
| Other operating charges | 640/8 | €197 | €1,783 | +€1,586 | +806% |
| Gross operating margin | 9900 | €25,974 | -€51,938 | -€77,912 | |
| Operating profit (loss) | 9901 | €17,877 | -€121,749 | -€139,625 | |
| Financial charges | 65/66B | €576 | €1,117 | +€541 | +93.9% |
| Recurring financial charges | 65 | €576 | €1,117 | +€541 | +93.9% |
| Profit (loss) for the period before taxes | 9903 | €17,300 | -€122,866 | -€140,166 | |
| Income taxes | 67/77 | €9,899 | - | -€9,899 | |
| Profit (loss) for the period | 9904 | €7,401 | -€122,866 | -€130,267 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,401 | -€122,866 | -€130,267 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.