OCEANE: what changed
Two fiscal 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.
OCEANE
Largest movements
- Tangible fixed assets -€12,121
down €12,121 (-33.1%), from €36,614 to €24,493
of which Furniture and vehicles: -€9,723
- Stocks and contracts -€2,155
down €2,155 (-40.0%), from €5,386 to €3,231
- Receivables within one year +€1,224
up €1,224 (+87.6%), from €1,397 to €2,621
of which Other amounts receivable: +€1,625
- Cash +€1,047
up €1,047 (+96.1%), from €1,090 to €2,137
mainly Depreciation (+€12,917) and Net result for the year (+€9,192)
- Deferred charges and accrued income -€772
down €772 (-69.4%), from €1,114 to €341
- Other debts -€14,650
down €14,650 (-80.0%), from €18,304 to €3,654
- Profit (loss) carried forward +€9,192
up €9,192 (+15.0%), from -€61,187 to -€51,995
- Debts after one year -€8,781
down €8,781 (-43.3%), from €20,273 to €11,492
- Trade debts +€3,728
up €3,728 (+97.7%), from €3,817 to €7,545
- Tax, wage and social debts -€2,762
down €2,762 (-43.1%), from €6,412 to €3,650
- Other operating charges -€2,976
down €2,976 (-76.0%), from €3,915 to €939
- Gross operating margin +€2,223
up €2,223 (+8.4%), from €26,565 to €28,787
- Taxes +€2,127
up €2,127 (+173.7%), from €1,224 to €3,352
- Depreciation +€1,453
up €1,453 (+12.7%), from €11,464 to €12,917
- Financial charges -€901
down €901 (-27.4%), from €3,291 to €2,390
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 | €46,082 | €33,161 | -€12,922 | -28.0% |
| Fixed assets | 21/28 | €37,096 | €24,831 | -€12,265 | -33.1% |
| Intangible fixed assets | 21 | €144 | - | -€144 | |
| Tangible fixed assets | 22/27 | €36,614 | €24,493 | -€12,121 | -33.1% |
| Plant, machinery and equipment | 23 | €3,504 | €1,106 | -€2,398 | -68.4% |
| Furniture and vehicles | 24 | €33,109 | €23,386 | -€9,723 | -29.4% |
| Financial fixed assets | 28 | €338 | €338 | = | 0.0% |
| Current assets | 29/58 | €8,986 | €8,330 | -€656 | -7.3% |
| Stocks and contracts in progress | 3 | €5,386 | €3,231 | -€2,155 | -40.0% |
| Stocks | 30/36 | €5,386 | €3,231 | -€2,155 | -40.0% |
| Amounts receivable within one year | 40/41 | €1,397 | €2,621 | +€1,224 | +87.6% |
| Trade receivables | 40 | €897 | €496 | -€401 | -44.7% |
| Other amounts receivable | 41 | €500 | €2,125 | +€1,625 | +325.0% |
| Cash at bank and in hand | 54/58 | €1,090 | €2,137 | +€1,047 | +96.1% |
| Deferred charges and accrued income | 490/1 | €1,114 | €341 | -€772 | -69.4% |
| Total equity and liabilities | 10/49 | €46,082 | €33,161 | -€12,922 | -28.0% |
| Equity | 10/15 | -€11,153 | -€1,961 | +€9,192 | +82.4% |
| Contributions | 10/11 | €50,034 | €50,034 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,187 | -€51,995 | +€9,192 | +15.0% |
| Amounts payable | 17/49 | €57,235 | €35,122 | -€22,113 | -38.6% |
| Amounts payable after more than one year | 17 | €20,273 | €11,492 | -€8,781 | -43.3% |
| Financial debts | 170/4 | €20,273 | €11,492 | -€8,781 | -43.3% |
| Amounts payable within one year | 42/48 | €36,963 | €23,630 | -€13,332 | -36.1% |
| Current portion of amounts payable after more than one year | 42 | €8,430 | €8,781 | +€351 | +4.2% |
| Trade debts | 44 | €3,817 | €7,545 | +€3,728 | +97.7% |
| Suppliers | 440/4 | €3,817 | €7,545 | +€3,728 | +97.7% |
| Taxes, remuneration and social security | 45 | €6,412 | €3,650 | -€2,762 | -43.1% |
| Taxes | 450/3 | €6,412 | €3,650 | -€2,762 | -43.1% |
| Other amounts payable | 47/48 | €18,304 | €3,654 | -€14,650 | -80.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,464 | €12,917 | +€1,453 | +12.7% |
| Other operating charges | 640/8 | €3,915 | €939 | -€2,976 | -76.0% |
| Gross operating margin | 9900 | €26,565 | €28,787 | +€2,223 | +8.4% |
| Operating profit (loss) | 9901 | €11,185 | €14,931 | +€3,746 | +33.5% |
| Financial income | 75/76B | €6 | €3 | -€3 | -48.4% |
| Recurring financial income | 75 | €6 | €3 | -€3 | -48.4% |
| Financial charges | 65/66B | €3,291 | €2,390 | -€901 | -27.4% |
| Recurring financial charges | 65 | €3,291 | €2,390 | -€901 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €7,900 | €12,543 | +€4,644 | +58.8% |
| Income taxes | 67/77 | €1,224 | €3,352 | +€2,127 | +173.7% |
| Profit (loss) for the period | 9904 | €6,675 | €9,192 | +€2,516 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,675 | €9,192 | +€2,516 | +37.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.