OCEAN ZERO: 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 ZERO
Largest movements
- Receivables within one year -€15,238
down €15,238 (-97.6%), from €15,605 to €367
of which Trade receivables: -€15,557
- Tangible fixed assets -€11,317
down €11,317 (-6.6%), from €171,174 to €159,857
- Cash -€8,254
down €8,254 (-49.4%), from €16,716 to €8,462
mainly Investment in fixed assets (net) (-€26,596) and Trade debts (-€16,537)
- Trade debts -€16,537
down €16,537 (-94.3%), from €17,531 to €994
- Other debts -€9,791
down €9,791 (-6.2%), from €157,020 to €147,230
- Profit (loss) carried forward -€6,695
down €6,695 (-3.0%), from -€221,441 to -€228,136
- Gross operating margin +€36,894
up €36,894, from -€5,625 to €31,269
- Depreciation +€3,613
up €3,613 (+10.5%), from €34,300 to €37,913
- Other operating charges -€382
down €382 (-99.2%), from €384 to €3
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 | €203,495 | €170,088 | -€33,407 | -16.4% |
| Fixed assets | 21/28 | €171,174 | €159,857 | -€11,317 | -6.6% |
| Tangible fixed assets | 22/27 | €171,174 | €159,857 | -€11,317 | -6.6% |
| Plant, machinery and equipment | 23 | €171,174 | €159,857 | -€11,317 | -6.6% |
| Current assets | 29/58 | €32,321 | €10,232 | -€22,089 | -68.3% |
| Amounts receivable within one year | 40/41 | €15,605 | €367 | -€15,238 | -97.6% |
| Trade receivables | 40 | €15,557 | €0 | -€15,557 | -100% |
| Other amounts receivable | 41 | €48 | €367 | +€319 | +664% |
| Cash at bank and in hand | 54/58 | €16,716 | €8,462 | -€8,254 | -49.4% |
| Deferred charges and accrued income | 490/1 | - | €1,402 | +€1,402 | |
| Total equity and liabilities | 10/49 | €203,495 | €170,088 | -€33,407 | -16.4% |
| Equity | 10/15 | €28,559 | €21,864 | -€6,695 | -23.4% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€221,441 | -€228,136 | -€6,695 | -3.0% |
| Amounts payable | 17/49 | €174,936 | €148,224 | -€26,712 | -15.3% |
| Amounts payable within one year | 42/48 | €174,551 | €148,224 | -€26,327 | -15.1% |
| Trade debts | 44 | €17,531 | €994 | -€16,537 | -94.3% |
| Suppliers | 440/4 | €17,531 | €994 | -€16,537 | -94.3% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €157,020 | €147,230 | -€9,791 | -6.2% |
| Accrued charges and deferred income | 492/3 | €384 | €0 | -€384 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,300 | €37,913 | +€3,613 | +10.5% |
| Other operating charges | 640/8 | €384 | €3 | -€382 | -99.2% |
| Gross operating margin | 9900 | -€5,625 | €31,269 | +€36,894 | |
| Operating profit (loss) | 9901 | -€40,309 | -€6,647 | +€33,662 | +83.5% |
| Financial charges | 65/66B | €190 | €48 | -€143 | -74.9% |
| Recurring financial charges | 65 | €190 | €48 | -€143 | -74.9% |
| Profit (loss) for the period before taxes | 9903 | -€40,500 | -€6,695 | +€33,805 | +83.5% |
| Profit (loss) for the period | 9904 | -€40,500 | -€6,695 | +€33,805 | +83.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,500 | -€6,695 | +€33,805 | +83.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.