Ocean42: 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.
Ocean42
Largest movements
- Current investments +€40,078
up €40,078 (+54.4%), from €73,726 to €113,803
- Cash -€22,623
down €22,623 (-61.1%), from €37,020 to €14,397
mainly Current investments (-€40,078) and Contributions, distributions and other (-€13,933)
- Receivables after one year +€10,000
new in 2025: €10,000
- Receivables within one year -€5,248
down €5,248 (-18.1%), from €28,956 to €23,709
of which Other amounts receivable: -€4,590
- Tangible fixed assets -€2,476
down €2,476 (-15.3%), from €16,148 to €13,672
of which Plant, machinery and equipment: -€1,352
- Tax, wage and social debts +€9,211
up €9,211 (+249%), from €3,700 to €12,911
- Reserves +€7,222
up €7,222 (+6.7%), from €107,709 to €114,931
of which Distributable reserves: +€7,222
- Accrued charges and deferred income +€2,477
up €2,477 (+165%), from €1,500 to €3,977
- Financial charges -€5,713
down €5,713 (-68.5%), from €8,339 to €2,626
- Taxes +€3,565
up €3,565 (+52.5%), from €6,795 to €10,359
- Gross operating margin +€2,052
up €2,052 (+5.5%), from €36,990 to €39,043
- Depreciation +€1,495
up €1,495 (+33.3%), from €4,497 to €5,992
- Other operating charges -€516
down €516 (-45.5%), from €1,133 to €617
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 | €159,313 | €179,332 | +€20,020 | +12.6% |
| Fixed assets | 21/28 | €16,148 | €13,672 | -€2,476 | -15.3% |
| Tangible fixed assets | 22/27 | €16,148 | €13,672 | -€2,476 | -15.3% |
| Plant, machinery and equipment | 23 | €8,878 | €7,526 | -€1,352 | -15.2% |
| Furniture and vehicles | 24 | €7,270 | €6,146 | -€1,124 | -15.5% |
| Current assets | 29/58 | €143,164 | €165,660 | +€22,496 | +15.7% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €28,956 | €23,709 | -€5,248 | -18.1% |
| Trade receivables | 40 | €23,983 | €23,325 | -€658 | -2.7% |
| Other amounts receivable | 41 | €4,973 | €383 | -€4,590 | -92.3% |
| Current investments | 50/53 | €73,726 | €113,803 | +€40,078 | +54.4% |
| Cash at bank and in hand | 54/58 | €37,020 | €14,397 | -€22,623 | -61.1% |
| Deferred charges and accrued income | 490/1 | €3,462 | €3,751 | +€289 | +8.4% |
| Total equity and liabilities | 10/49 | €159,313 | €179,332 | +€20,020 | +12.6% |
| Equity | 10/15 | €120,109 | €127,331 | +€7,222 | +6.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €107,709 | €114,931 | +€7,222 | +6.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €107,709 | €114,931 | +€7,222 | +6.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €39,204 | €52,001 | +€12,798 | +32.6% |
| Amounts payable within one year | 42/48 | €37,704 | €48,025 | +€10,321 | +27.4% |
| Trade debts | 44 | €2,416 | €2,410 | -€6 | -0.3% |
| Suppliers | 440/4 | €2,416 | €2,410 | -€6 | -0.3% |
| Taxes, remuneration and social security | 45 | €3,700 | €12,911 | +€9,211 | +249% |
| Taxes | 450/3 | €3,700 | €12,911 | +€9,211 | +249% |
| Other amounts payable | 47/48 | €31,588 | €32,704 | +€1,116 | +3.5% |
| Accrued charges and deferred income | 492/3 | €1,500 | €3,977 | +€2,477 | +165% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,497 | €5,992 | +€1,495 | +33.3% |
| Other operating charges | 640/8 | €1,133 | €617 | -€516 | -45.5% |
| Gross operating margin | 9900 | €36,990 | €39,043 | +€2,052 | +5.5% |
| Operating profit (loss) | 9901 | €31,361 | €32,433 | +€1,073 | +3.4% |
| Financial income | 75/76B | €1,239 | €1,707 | +€468 | +37.8% |
| Recurring financial income | 75 | €1,239 | €1,707 | +€468 | +37.8% |
| Financial charges | 65/66B | €8,339 | €2,626 | -€5,713 | -68.5% |
| Recurring financial charges | 65 | €8,339 | €2,626 | -€5,713 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | €24,260 | €31,514 | +€7,254 | +29.9% |
| Income taxes | 67/77 | €6,795 | €10,359 | +€3,565 | +52.5% |
| Profit (loss) for the period | 9904 | €17,466 | €21,155 | +€3,689 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,466 | €21,155 | +€3,689 | +21.1% |
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.