OCEAN: 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.
OCEAN
Largest movements
- Cash -€37,690
down €37,690 (-45.3%), from €83,172 to €45,482
mainly Other debts (-€81,281) and Tax, wage and social debts (-€1,552)
- Stocks and contracts -€28,000
down €28,000 (-52.8%), from €53,000 to €25,000
- Other debts -€81,281
down €81,281 (-73.6%), from €110,405 to €29,123
- Profit (loss) carried forward +€17,477
up €17,477 (+189.4%), from €9,229 to €26,707
- Tax, wage and social debts -€1,552
down €1,552 (-13.9%), from €11,195 to €9,643
- Other operating charges +€40,015
up €40,015 (+29.0%), from €138,123 to €178,138
- Gross operating margin +€22,461
up €22,461 (+12.9%), from €174,220 to €196,681
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 | €154,290 | €88,739 | -€65,550 | -42.5% |
| Fixed assets | 21/28 | €15,619 | €14,553 | -€1,067 | -6.8% |
| Intangible fixed assets | 21 | €4,300 | €4,300 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,174 | €1,108 | -€1,067 | -49.1% |
| Furniture and vehicles | 24 | €2,174 | €1,108 | -€1,067 | -49.1% |
| Financial fixed assets | 28 | €9,145 | €9,145 | = | 0.0% |
| Current assets | 29/58 | €138,671 | €74,187 | -€64,484 | -46.5% |
| Stocks and contracts in progress | 3 | €53,000 | €25,000 | -€28,000 | -52.8% |
| Stocks | 30/36 | €53,000 | €25,000 | -€28,000 | -52.8% |
| Amounts receivable within one year | 40/41 | €2,499 | €3,705 | +€1,206 | +48.3% |
| Trade receivables | 40 | - | €1,000 | +€1,000 | |
| Other amounts receivable | 41 | €2,499 | €2,705 | +€206 | +8.3% |
| Cash at bank and in hand | 54/58 | €83,172 | €45,482 | -€37,690 | -45.3% |
| Total equity and liabilities | 10/49 | €154,290 | €88,739 | -€65,550 | -42.5% |
| Equity | 10/15 | €30,986 | €48,463 | +€17,477 | +56.4% |
| Contributions | 10/11 | €13,376 | €13,376 | = | 0.0% |
| Capital | 10 | €13,376 | €13,376 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Uncalled capital | 101 | €6,624 | €6,624 | = | 0.0% |
| Reserves | 13 | €8,381 | €8,381 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €6,381 | €6,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,229 | €26,707 | +€17,477 | +189.4% |
| Amounts payable | 17/49 | €123,304 | €40,276 | -€83,028 | -67.3% |
| Amounts payable within one year | 42/48 | €123,304 | €40,276 | -€83,028 | -67.3% |
| Trade debts | 44 | €1,704 | €1,510 | -€194 | -11.4% |
| Suppliers | 440/4 | €1,704 | €1,510 | -€194 | -11.4% |
| Taxes, remuneration and social security | 45 | €11,195 | €9,643 | -€1,552 | -13.9% |
| Remuneration and social security | 454/9 | €11,195 | €9,643 | -€1,552 | -13.9% |
| Other amounts payable | 47/48 | €110,405 | €29,123 | -€81,281 | -73.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,026 | €1,067 | +€41 | +4.0% |
| Other operating charges | 640/8 | €138,123 | €178,138 | +€40,015 | +29.0% |
| Gross operating margin | 9900 | €174,220 | €196,681 | +€22,461 | +12.9% |
| Operating profit (loss) | 9901 | €35,072 | €17,477 | -€17,595 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €35,072 | €17,477 | -€17,595 | -50.2% |
| Profit (loss) for the period | 9904 | €35,072 | €17,477 | -€17,595 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,072 | €17,477 | -€17,595 | -50.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.