OCEAN STUDIO: 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 STUDIO
Largest movements
- Cash +€9,294
up €9,294 (+73.5%), from €12,642 to €21,936
mainly Trade debts (+€11,463) and Depreciation (+€6,055)
- Tangible fixed assets -€4,009
down €4,009 (-29.7%), from €13,483 to €9,474
of which Furniture and vehicles: -€5,714
- Receivables within one year +€2,092
up €2,092 (+9.9%), from €21,061 to €23,153
of which Other amounts receivable: +€10,425
- Trade debts +€11,463
new in 2025: €11,463
- Other debts -€5,100
down €5,100 (-100.0%), from €5,100 to €0
- Profit (loss) carried forward +€4,744
up €4,744 (+18.0%), from €26,343 to €31,087
- Tax, wage and social debts -€3,156
down €3,156 (-20.4%), from €15,497 to €12,341
- Gross operating margin -€9,252
down €9,252 (-30.2%), from €30,638 to €21,387
- Other operating charges +€7,400
up €7,400 (+1224.8%), from €604 to €8,004
- Staff costs -€6,653
down €6,653 (-100.0%), from €6,653 to €0
- Taxes -€2,750
down €2,750 (-59.8%), from €4,600 to €1,850
- Depreciation +€2,576
up €2,576 (+74.1%), from €3,479 to €6,055
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 | €47,186 | €54,991 | +€7,805 | +16.5% |
| Fixed assets | 21/28 | €13,483 | €9,474 | -€4,009 | -29.7% |
| Tangible fixed assets | 22/27 | €13,483 | €9,474 | -€4,009 | -29.7% |
| Plant, machinery and equipment | 23 | - | €1,705 | +€1,705 | |
| Furniture and vehicles | 24 | €13,483 | €7,769 | -€5,714 | -42.4% |
| Current assets | 29/58 | €33,703 | €45,517 | +€11,813 | +35.1% |
| Amounts receivable within one year | 40/41 | €21,061 | €23,153 | +€2,092 | +9.9% |
| Trade receivables | 40 | €21,053 | €12,720 | -€8,333 | -39.6% |
| Other amounts receivable | 41 | €8 | €10,433 | +€10,425 | +126207.7% |
| Cash at bank and in hand | 54/58 | €12,642 | €21,936 | +€9,294 | +73.5% |
| Deferred charges and accrued income | 490/1 | - | €427 | +€427 | |
| Total equity and liabilities | 10/49 | €47,186 | €54,991 | +€7,805 | +16.5% |
| Equity | 10/15 | €26,443 | €31,187 | +€4,744 | +17.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,343 | €31,087 | +€4,744 | +18.0% |
| Amounts payable | 17/49 | €20,743 | €23,804 | +€3,061 | +14.8% |
| Amounts payable within one year | 42/48 | €20,597 | €23,804 | +€3,207 | +15.6% |
| Trade debts | 44 | - | €11,463 | +€11,463 | |
| Suppliers | 440/4 | - | €11,463 | +€11,463 | |
| Taxes, remuneration and social security | 45 | €15,497 | €12,341 | -€3,156 | -20.4% |
| Taxes | 450/3 | €15,497 | €12,341 | -€3,156 | -20.4% |
| Other amounts payable | 47/48 | €5,100 | €0 | -€5,100 | -100.0% |
| Accrued charges and deferred income | 492/3 | €147 | €0 | -€147 | -100.0% |
| Remuneration, social security and pensions | 62 | €6,653 | €0 | -€6,653 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,479 | €6,055 | +€2,576 | +74.1% |
| Other operating charges | 640/8 | €604 | €8,004 | +€7,400 | +1224.8% |
| Gross operating margin | 9900 | €30,638 | €21,387 | -€9,252 | -30.2% |
| Operating profit (loss) | 9901 | €19,902 | €7,327 | -€12,575 | -63.2% |
| Financial income | 75/76B | - | €204 | +€204 | |
| Recurring financial income | 75 | - | €204 | +€204 | |
| Financial charges | 65/66B | €126 | €937 | +€810 | +640.5% |
| Recurring financial charges | 65 | €126 | €937 | +€810 | +640.5% |
| Profit (loss) for the period before taxes | 9903 | €19,776 | €6,595 | -€13,181 | -66.7% |
| Income taxes | 67/77 | €4,600 | €1,850 | -€2,750 | -59.8% |
| Profit (loss) for the period | 9904 | €15,176 | €4,744 | -€10,432 | -68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,176 | €4,744 | -€10,432 | -68.7% |
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 9 October 2026 via checked.be.