OCEANFRONT CONSULTING: 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.
OCEANFRONT CONSULTING
Largest movements
- Cash +€24,335
up €24,335 (+120%), from €20,292 to €44,627
mainly Net result for the year (+€54,965) and Trade debts (+€2,989)
- Receivables within one year +€22,658
up €22,658 (+262%), from €8,649 to €31,307
of which Other amounts receivable: +€26,169
- Profit (loss) carried forward +€54,965
up €54,965, from -€21,122 to €33,843
- Other debts -€8,623
no longer reported in 2025 (was €8,623)
- Trade debts +€2,989
up €2,989 (+1,045%), from €286 to €3,275
- Tax, wage and social debts -€2,338
down €2,338 (-86.8%), from €2,694 to €356
- Gross operating margin +€73,842
up €73,842, from -€19,934 to €53,908
- Financial income +€1,196
up €1,196 (+29,900%), from €4 to €1,200
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 | €28,941 | €75,934 | +€46,993 | +162% |
| Current assets | 29/58 | €28,941 | €75,934 | +€46,993 | +162% |
| Amounts receivable within one year | 40/41 | €8,649 | €31,307 | +€22,658 | +262% |
| Trade receivables | 40 | €8,649 | €5,138 | -€3,511 | -40.6% |
| Other amounts receivable | 41 | - | €26,169 | +€26,169 | |
| Cash at bank and in hand | 54/58 | €20,292 | €44,627 | +€24,335 | +120% |
| Total equity and liabilities | 10/49 | €28,941 | €75,934 | +€46,993 | +162% |
| Equity | 10/15 | €17,338 | €72,303 | +€54,965 | +317% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,122 | €33,843 | +€54,965 | |
| Amounts payable | 17/49 | €11,603 | €3,631 | -€7,972 | -68.7% |
| Amounts payable within one year | 42/48 | €11,603 | €3,631 | -€7,972 | -68.7% |
| Trade debts | 44 | €286 | €3,275 | +€2,989 | +1,045% |
| Suppliers | 440/4 | €286 | €3,275 | +€2,989 | +1,045% |
| Taxes, remuneration and social security | 45 | €2,694 | €356 | -€2,338 | -86.8% |
| Taxes | 450/3 | €2,694 | €356 | -€2,338 | -86.8% |
| Other amounts payable | 47/48 | €8,623 | - | -€8,623 | |
| Gross operating margin | 9900 | -€19,934 | €53,908 | +€73,842 | |
| Operating profit (loss) | 9901 | -€19,934 | €53,908 | +€73,842 | |
| Financial income | 75/76B | €4 | €1,200 | +€1,196 | +29,900% |
| Recurring financial income | 75 | €4 | €1,200 | +€1,196 | +29,900% |
| Financial charges | 65/66B | €135 | €143 | +€8 | +5.9% |
| Recurring financial charges | 65 | €135 | €143 | +€8 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,065 | €54,965 | +€75,030 | |
| Profit (loss) for the period | 9904 | -€20,065 | €54,965 | +€75,030 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,065 | €54,965 | +€75,030 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.