OCEAN CITY: 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 CITY
Largest movements
- Cash +€2,478
up €2,478 (+22.7%), from €10,927 to €13,405
mainly Net result for the year (+€5,081) and Receivables within one year (+€999)
- Receivables within one year -€999
down €999 (-88.1%), from €1,134 to €135
of which Trade receivables: -€1,134
- Financial fixed assets -€418
no longer reported in 2025 (was €418)
- Profit (loss) carried forward +€5,081
up €5,081 (+34.8%), from -€14,610 to -€9,529
- Other debts -€2,840
down €2,840 (-73.0%), from €3,892 to €1,052
- Tax, wage and social debts -€1,447
down €1,447 (-91.4%), from €1,583 to €137
of which Remuneration and social security: -€1,076
- Trade debts +€267
up €267 (+22.9%), from €1,163 to €1,429
- Gross operating margin +€6,012
up €6,012, from -€489 to €5,523
- Other operating charges +€118
up €118 (+93.7%), from €126 to €244
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.
Derived cash bridge
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 | €12,479 | €13,540 | +€1,061 | +8.5% |
| Fixed assets | 21/28 | €418 | - | -€418 | |
| Financial fixed assets | 28 | €418 | - | -€418 | |
| Current assets | 29/58 | €12,061 | €13,540 | +€1,479 | +12.3% |
| Amounts receivable within one year | 40/41 | €1,134 | €135 | -€999 | -88.1% |
| Trade receivables | 40 | €1,134 | - | -€1,134 | |
| Other amounts receivable | 41 | - | €135 | +€135 | |
| Cash at bank and in hand | 54/58 | €10,927 | €13,405 | +€2,478 | +22.7% |
| Total equity and liabilities | 10/49 | €12,479 | €13,540 | +€1,061 | +8.5% |
| Equity | 10/15 | €5,842 | €10,923 | +€5,081 | +87.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,610 | -€9,529 | +€5,081 | +34.8% |
| Amounts payable | 17/49 | €6,638 | €2,618 | -€4,020 | -60.6% |
| Amounts payable within one year | 42/48 | €6,638 | €2,618 | -€4,020 | -60.6% |
| Trade debts | 44 | €1,163 | €1,429 | +€267 | +22.9% |
| Suppliers | 440/4 | €1,163 | €1,429 | +€267 | +22.9% |
| Taxes, remuneration and social security | 45 | €1,583 | €137 | -€1,447 | -91.4% |
| Taxes | 450/3 | €507 | €137 | -€370 | -73.1% |
| Remuneration and social security | 454/9 | €1,076 | - | -€1,076 | |
| Other amounts payable | 47/48 | €3,892 | €1,052 | -€2,840 | -73.0% |
| Other operating charges | 640/8 | €126 | €244 | +€118 | +93.7% |
| Gross operating margin | 9900 | -€489 | €5,523 | +€6,012 | |
| Operating profit (loss) | 9901 | -€615 | €5,279 | +€5,894 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €79 | €63 | -€16 | -20.6% |
| Recurring financial charges | 65 | €79 | €63 | -€16 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | -€694 | €5,217 | +€5,912 | |
| Income taxes | 67/77 | €134 | €137 | +€3 | +2.3% |
| Profit (loss) for the period | 9904 | -€828 | €5,081 | +€5,909 | |
| Profit (loss) for the period to be appropriated | 9905 | -€828 | €5,081 | +€5,909 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.