OCÉANE & SKY: 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.
OCÉANE & SKY
Largest movements
- Tangible fixed assets -€14,289
down €14,289 (-5.5%), from €258,397 to €244,109
of which Other tangible fixed assets: -€248,077
- Cash +€4,122
up €4,122 (+5,171%), from €80 to €4,201
mainly Depreciation (+€14,289) and Trade debts (+€7,458)
- Profit (loss) carried forward -€19,412
down €19,412 (-72.4%), from -€26,829 to -€46,241
- Trade debts +€7,458
up €7,458 (+325%), from €2,297 to €9,755
- Depreciation +€14,289
new in 2025: €14,289
- Financial charges -€1,872
down €1,872 (-92.3%), from €2,028 to €156
- Gross operating margin -€393
down €393 (-9.3%), from -€4,224 to -€4,617
- Other operating charges +€75
up €75 (+27.2%), from €276 to €351
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 | €262,251 | €251,674 | -€10,577 | -4.0% |
| Fixed assets | 21/28 | €258,397 | €244,109 | -€14,289 | -5.5% |
| Tangible fixed assets | 22/27 | €258,397 | €244,109 | -€14,289 | -5.5% |
| Land and buildings | 22 | - | €235,673 | +€235,673 | |
| Plant, machinery and equipment | 23 | €10,320 | €8,436 | -€1,885 | -18.3% |
| Other tangible fixed assets | 26 | €248,077 | - | -€248,077 | |
| Current assets | 29/58 | €3,853 | €7,565 | +€3,711 | +96.3% |
| Amounts receivable within one year | 40/41 | €3,774 | €1,179 | -€2,595 | -68.8% |
| Trade receivables | 40 | €460 | €705 | +€245 | +53.4% |
| Other amounts receivable | 41 | €3,314 | €473 | -€2,841 | -85.7% |
| Cash at bank and in hand | 54/58 | €80 | €4,201 | +€4,122 | +5,171% |
| Deferred charges and accrued income | 490/1 | - | €2,185 | +€2,185 | |
| Total equity and liabilities | 10/49 | €262,251 | €251,674 | -€10,577 | -4.0% |
| Equity | 10/15 | -€23,829 | -€43,241 | -€19,412 | -81.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,829 | -€46,241 | -€19,412 | -72.4% |
| Amounts payable | 17/49 | €286,079 | €294,914 | +€8,835 | +3.1% |
| Amounts payable within one year | 42/48 | €286,079 | €294,914 | +€8,835 | +3.1% |
| Trade debts | 44 | €2,297 | €9,755 | +€7,458 | +325% |
| Suppliers | 440/4 | €2,297 | €9,755 | +€7,458 | +325% |
| Advances received on contracts in progress | 46 | - | €26 | +€26 | |
| Taxes, remuneration and social security | 45 | - | €132 | +€132 | |
| Taxes | 450/3 | - | €132 | +€132 | |
| Other amounts payable | 47/48 | €283,782 | €285,001 | +€1,219 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €14,289 | +€14,289 | |
| Other operating charges | 640/8 | €276 | €351 | +€75 | +27.2% |
| Gross operating margin | 9900 | -€4,224 | -€4,617 | -€393 | -9.3% |
| Operating profit (loss) | 9901 | -€4,500 | -€19,256 | -€14,757 | -328% |
| Financial income | 75/76B | €0 | €0 | -€0 | -92.6% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -92.6% |
| Financial charges | 65/66B | €2,028 | €156 | -€1,872 | -92.3% |
| Recurring financial charges | 65 | €2,028 | €156 | -€1,872 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,528 | -€19,412 | -€12,884 | -197% |
| Profit (loss) for the period | 9904 | -€6,528 | -€19,412 | -€12,884 | -197% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,528 | -€19,412 | -€12,884 | -197% |
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 17 October 2026 via checked.be.