Ocean Scents: 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 Scents
Largest movements
- Receivables within one year +€33,364
up €33,364 (+212%), from €15,752 to €49,116
of which Trade receivables: +€33,480
- Tangible fixed assets -€8,306
down €8,306 (-23.9%), from €34,815 to €26,509
- Deferred charges and accrued income -€1,377
down €1,377 (-100%), from €1,377 to €0
- Trade debts +€20,308
up €20,308 (+117%), from €17,378 to €37,686
- Tax, wage and social debts +€5,160
up €5,160 (+18.2%), from €28,305 to €33,465
of which Remuneration and social security: +€5,923
- Other debts -€1,832
down €1,832 (-4.9%), from €37,142 to €35,310
- Accrued charges and deferred income -€983
down €983 (-79.7%), from €1,233 to €250
- Gross operating margin +€62,610
up €62,610 (+75.5%), from €82,894 to €145,504
- Staff costs +€28,793
up €28,793 (+27.4%), from €105,113 to €133,906
- Depreciation +€1,592
up €1,592 (+23.7%), from €6,714 to €8,306
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,833 | €87,264 | +€23,431 | +36.7% |
| Fixed assets | 21/28 | €34,815 | €26,509 | -€8,306 | -23.9% |
| Tangible fixed assets | 22/27 | €34,815 | €26,509 | -€8,306 | -23.9% |
| Furniture and vehicles | 24 | €34,815 | €26,509 | -€8,306 | -23.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €29,018 | €60,755 | +€31,737 | +109% |
| Amounts receivable within one year | 40/41 | €15,752 | €49,116 | +€33,364 | +212% |
| Trade receivables | 40 | €15,110 | €48,590 | +€33,480 | +222% |
| Other amounts receivable | 41 | €642 | €525 | -€117 | -18.2% |
| Cash at bank and in hand | 54/58 | €11,889 | €11,640 | -€250 | -2.1% |
| Deferred charges and accrued income | 490/1 | €1,377 | €0 | -€1,377 | -100% |
| Total equity and liabilities | 10/49 | €63,833 | €87,264 | +€23,431 | +36.7% |
| Equity | 10/15 | -€20,225 | -€19,447 | +€778 | +3.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,277 | €2,277 | = | 0.0% |
| Distributable reserves | 133 | €2,277 | €2,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,502 | -€31,724 | +€778 | +2.4% |
| Amounts payable | 17/49 | €84,058 | €106,711 | +€22,653 | +26.9% |
| Amounts payable within one year | 42/48 | €82,824 | €106,461 | +€23,637 | +28.5% |
| Trade debts | 44 | €17,378 | €37,686 | +€20,308 | +117% |
| Suppliers | 440/4 | €17,378 | €37,686 | +€20,308 | +117% |
| Taxes, remuneration and social security | 45 | €28,305 | €33,465 | +€5,160 | +18.2% |
| Taxes | 450/3 | €1,008 | €245 | -€763 | -75.7% |
| Remuneration and social security | 454/9 | €27,297 | €33,219 | +€5,923 | +21.7% |
| Other amounts payable | 47/48 | €37,142 | €35,310 | -€1,832 | -4.9% |
| Accrued charges and deferred income | 492/3 | €1,233 | €250 | -€983 | -79.7% |
| Remuneration, social security and pensions | 62 | €105,113 | €133,906 | +€28,793 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,714 | €8,306 | +€1,592 | +23.7% |
| Other operating charges | 640/8 | €632 | €639 | +€7 | +1.1% |
| Gross operating margin | 9900 | €82,894 | €145,504 | +€62,610 | +75.5% |
| Operating profit (loss) | 9901 | -€29,565 | €2,653 | +€32,218 | |
| Financial income | 75/76B | €1 | €485 | +€484 | +43,227% |
| Recurring financial income | 75 | €1 | €485 | +€484 | +43,227% |
| Financial charges | 65/66B | €2,828 | €2,226 | -€603 | -21.3% |
| Recurring financial charges | 65 | €2,828 | €2,226 | -€603 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€32,392 | €913 | +€33,305 | |
| Income taxes | 67/77 | €110 | €135 | +€25 | +22.7% |
| Profit (loss) for the period | 9904 | -€32,502 | €778 | +€33,280 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,502 | €778 | +€33,280 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.