OceanBites: 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.
OceanBites
Largest movements
- Deferred charges and accrued income -€35,391
down €35,391 (-100.0%), from €35,391 to €0
- Receivables within one year +€12,484
up €12,484 (+80.7%), from €15,469 to €27,953
of which Other amounts receivable: +€25,920
- Intangible fixed assets +€10,090
up €10,090 (+10.4%), from €96,825 to €106,915
- Tangible fixed assets -€6,449
down €6,449 (-16.3%), from €39,557 to €33,107
of which Plant, machinery and equipment: -€5,064
- Accrued charges and deferred income +€27,234
up €27,234 (+3829.9%), from €711 to €27,945
- Profit (loss) carried forward -€15,109
down €15,109 (-177.7%), from -€8,504 to -€23,613
- Trade debts -€13,888
down €13,888 (-69.5%), from €19,979 to €6,091
- Debts after one year -€7,370
down €7,370 (-8.5%), from €86,578 to €79,209
- Tax, wage and social debts -€6,341
down €6,341 (-70.0%), from €9,059 to €2,718
of which Remuneration and social security: -€7,728
- Staff costs -€29,436
down €29,436 (-77.2%), from €38,143 to €8,707
- Depreciation +€21,084
up €21,084 (+152.5%), from €13,827 to €34,912
- Gross operating margin -€5,462
down €5,462 (-13.4%), from €40,811 to €35,349
- Financial charges +€2,003
up €2,003 (+99.0%), from €2,025 to €4,028
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 | €209,120 | €188,624 | -€20,496 | -9.8% |
| Formation expenses | 20 | €1,677 | €1,022 | -€655 | -39.1% |
| Fixed assets | 21/28 | €139,381 | €143,022 | +€3,641 | +2.6% |
| Intangible fixed assets | 21 | €96,825 | €106,915 | +€10,090 | +10.4% |
| Tangible fixed assets | 22/27 | €39,557 | €33,107 | -€6,449 | -16.3% |
| Plant, machinery and equipment | 23 | €30,325 | €25,261 | -€5,064 | -16.7% |
| Other tangible fixed assets | 26 | €9,232 | €7,846 | -€1,385 | -15.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €68,061 | €44,580 | -€23,481 | -34.5% |
| Amounts receivable within one year | 40/41 | €15,469 | €27,953 | +€12,484 | +80.7% |
| Trade receivables | 40 | €13,800 | €364 | -€13,436 | -97.4% |
| Other amounts receivable | 41 | €1,669 | €27,589 | +€25,920 | +1553.2% |
| Cash at bank and in hand | 54/58 | €17,202 | €16,627 | -€574 | -3.3% |
| Deferred charges and accrued income | 490/1 | €35,391 | €0 | -€35,391 | -100.0% |
| Total equity and liabilities | 10/49 | €209,120 | €188,624 | -€20,496 | -9.8% |
| Equity | 10/15 | €41,496 | €26,387 | -€15,109 | -36.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€8,504 | -€23,613 | -€15,109 | -177.7% |
| Amounts payable | 17/49 | €167,624 | €162,237 | -€5,387 | -3.2% |
| Amounts payable after more than one year | 17 | €86,578 | €79,209 | -€7,370 | -8.5% |
| Financial debts | 170/4 | €86,578 | €79,209 | -€7,370 | -8.5% |
| Amounts payable within one year | 42/48 | €80,335 | €55,084 | -€25,251 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €7,113 | €7,370 | +€257 | +3.6% |
| Trade debts | 44 | €19,979 | €6,091 | -€13,888 | -69.5% |
| Suppliers | 440/4 | €19,979 | €6,091 | -€13,888 | -69.5% |
| Taxes, remuneration and social security | 45 | €9,059 | €2,718 | -€6,341 | -70.0% |
| Taxes | 450/3 | €1,331 | €2,718 | +€1,387 | +104.1% |
| Remuneration and social security | 454/9 | €7,728 | €0 | -€7,728 | -100.0% |
| Other amounts payable | 47/48 | €44,183 | €38,905 | -€5,278 | -11.9% |
| Accrued charges and deferred income | 492/3 | €711 | €27,945 | +€27,234 | +3829.9% |
| Remuneration, social security and pensions | 62 | €38,143 | €8,707 | -€29,436 | -77.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,827 | €34,912 | +€21,084 | +152.5% |
| Other operating charges | 640/8 | €384 | €559 | +€175 | +45.4% |
| Non-recurring operating charges | 66A | - | €2,254 | +€2,254 | |
| Gross operating margin | 9900 | €40,811 | €35,349 | -€5,462 | -13.4% |
| Operating profit (loss) | 9901 | -€11,544 | -€11,083 | +€461 | +4.0% |
| Financial income | 75/76B | €56 | €2 | -€55 | -97.3% |
| Recurring financial income | 75 | €56 | €2 | -€55 | -97.3% |
| Financial charges | 65/66B | €2,025 | €4,028 | +€2,003 | +99.0% |
| Recurring financial charges | 65 | €2,025 | €4,028 | +€2,003 | +99.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,512 | -€15,109 | -€1,597 | -11.8% |
| Profit (loss) for the period | 9904 | -€13,512 | -€15,109 | -€1,597 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,512 | -€15,109 | -€1,597 | -11.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.