Oceancircus: 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.
Oceancircus
Largest movements
- Tangible fixed assets +€18,176
up €18,176 (+644%), from €2,823 to €21,000
of which Land and buildings: +€18,112
- Receivables within one year +€7,889
up €7,889 (+38.1%), from €20,727 to €28,616
of which Trade receivables: +€8,997
- Cash +€5,415
up €5,415 (+41.5%), from €13,034 to €18,449
mainly Other debts (+€39,568) and Trade debts (+€5,599)
- Other debts +€39,568
up €39,568 (+527%), from €7,512 to €47,080
- Tax, wage and social debts -€11,834
down €11,834 (-62.8%), from €18,856 to €7,021
- Trade debts +€5,599
up €5,599 (+124%), from €4,529 to €10,128
- Profit (loss) carried forward -€1,696
new in 2025: -€1,696
- Gross operating margin -€15,343
down €15,343 (-22.0%), from €69,857 to €54,515
- Financial charges +€10,888
up €10,888 (+29.1%), from €37,358 to €48,245
- Taxes -€7,107
down €7,107 (-80.3%), from €8,847 to €1,741
- Depreciation +€3,913
up €3,913 (+533%), from €735 to €4,648
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 | €37,096 | €68,733 | +€31,636 | +85.3% |
| Fixed assets | 21/28 | €2,823 | €21,000 | +€18,176 | +644% |
| Tangible fixed assets | 22/27 | €2,823 | €21,000 | +€18,176 | +644% |
| Land and buildings | 22 | - | €18,112 | +€18,112 | |
| Furniture and vehicles | 24 | €2,823 | €2,887 | +€64 | +2.3% |
| Current assets | 29/58 | €34,273 | €47,733 | +€13,460 | +39.3% |
| Amounts receivable within one year | 40/41 | €20,727 | €28,616 | +€7,889 | +38.1% |
| Trade receivables | 40 | €19,619 | €28,616 | +€8,997 | +45.9% |
| Other amounts receivable | 41 | €1,108 | - | -€1,108 | |
| Cash at bank and in hand | 54/58 | €13,034 | €18,449 | +€5,415 | +41.5% |
| Deferred charges and accrued income | 490/1 | €512 | €668 | +€156 | +30.5% |
| Total equity and liabilities | 10/49 | €37,096 | €68,733 | +€31,636 | +85.3% |
| Equity | 10/15 | €6,200 | €4,504 | -€1,696 | -27.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,696 | -€1,696 | |
| Amounts payable | 17/49 | €30,896 | €64,229 | +€33,333 | +108% |
| Amounts payable within one year | 42/48 | €30,896 | €64,229 | +€33,333 | +108% |
| Trade debts | 44 | €4,529 | €10,128 | +€5,599 | +124% |
| Suppliers | 440/4 | €4,529 | €10,128 | +€5,599 | +124% |
| Taxes, remuneration and social security | 45 | €18,856 | €7,021 | -€11,834 | -62.8% |
| Taxes | 450/3 | €18,856 | €7,021 | -€11,834 | -62.8% |
| Other amounts payable | 47/48 | €7,512 | €47,080 | +€39,568 | +527% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €735 | €4,648 | +€3,913 | +533% |
| Other operating charges | 640/8 | €1,255 | €1,577 | +€323 | +25.7% |
| Gross operating margin | 9900 | €69,857 | €54,515 | -€15,343 | -22.0% |
| Operating profit (loss) | 9901 | €67,868 | €48,290 | -€19,579 | -28.8% |
| Financial charges | 65/66B | €37,358 | €48,245 | +€10,888 | +29.1% |
| Recurring financial charges | 65 | €37,358 | €48,245 | +€10,888 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €30,511 | €44 | -€30,467 | -99.9% |
| Income taxes | 67/77 | €8,847 | €1,741 | -€7,107 | -80.3% |
| Profit (loss) for the period | 9904 | €21,663 | -€1,696 | -€23,360 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,663 | -€1,696 | -€23,360 |
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 18 October 2026 via checked.be.