OCEA: 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.
OCEA
Largest movements
- Cash +€3,216
up €3,216 (+79.0%), from €4,071 to €7,287
mainly Trade debts (+€3,700) and Net result for the year (+€3,412)
- Receivables within one year -€457
down €457 (-8.4%), from €5,442 to €4,985
- Tangible fixed assets -€272
down €272 (-36.8%), from €740 to €468
- Other debts -€4,582
down €4,582 (-92.2%), from €4,968 to €386
- Trade debts +€3,700
up €3,700 (+185.9%), from €1,990 to €5,690
- Profit (loss) carried forward +€3,412
up €3,412, from -€2,489 to €923
- Turnover +€4,495
up €4,495 (+4.4%), from €102,792 to €107,287
- Purchases and services +€3,931
up €3,931 (+4.0%), from €97,972 to €101,903
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 | €10,253 | €12,740 | +€2,487 | +24.3% |
| Fixed assets | 21/28 | €740 | €468 | -€272 | -36.8% |
| Tangible fixed assets | 22/27 | €740 | €468 | -€272 | -36.8% |
| Furniture and vehicles | 24 | €740 | €468 | -€272 | -36.8% |
| Current assets | 29/58 | €9,513 | €12,272 | +€2,759 | +29.0% |
| Amounts receivable within one year | 40/41 | €5,442 | €4,985 | -€457 | -8.4% |
| Trade receivables | 40 | €5,442 | €4,985 | -€457 | -8.4% |
| Cash at bank and in hand | 54/58 | €4,071 | €7,287 | +€3,216 | +79.0% |
| Total equity and liabilities | 10/49 | €10,253 | €12,740 | +€2,487 | +24.3% |
| Equity | 10/15 | €511 | €3,923 | +€3,412 | +667.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,489 | €923 | +€3,412 | |
| Amounts payable | 17/49 | €9,742 | €8,817 | -€925 | -9.5% |
| Amounts payable within one year | 42/48 | €9,742 | €8,816 | -€926 | -9.5% |
| Trade debts | 44 | €1,990 | €5,690 | +€3,700 | +185.9% |
| Suppliers | 440/4 | €1,990 | €5,690 | +€3,700 | +185.9% |
| Taxes, remuneration and social security | 45 | €2,784 | €2,740 | -€44 | -1.6% |
| Taxes | 450/3 | €2,784 | €2,740 | -€44 | -1.6% |
| Other amounts payable | 47/48 | €4,968 | €386 | -€4,582 | -92.2% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Turnover | 70 | €102,792 | €107,287 | +€4,495 | +4.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €97,972 | €101,903 | +€3,931 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168 | €272 | +€104 | +61.9% |
| Other operating charges | 640/8 | €1,647 | €1,484 | -€163 | -9.9% |
| Gross operating margin | 9900 | €4,820 | €5,384 | +€564 | +11.7% |
| Operating profit (loss) | 9901 | €3,005 | €3,628 | +€623 | +20.7% |
| Financial income | 75/76B | - | €327 | +€327 | |
| Recurring financial income | 75 | - | €327 | +€327 | |
| Financial charges | 65/66B | €326 | €342 | +€16 | +4.9% |
| Recurring financial charges | 65 | €326 | €342 | +€16 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €2,679 | €3,613 | +€934 | +34.9% |
| Income taxes | 67/77 | €170 | €201 | +€31 | +18.2% |
| Profit (loss) for the period | 9904 | €2,509 | €3,412 | +€903 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,509 | €3,412 | +€903 | +36.0% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.