OCEANIC: 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.
OCEANIC
Largest movements
- Receivables within one year -€4,636
down €4,636 (-7.1%), from €65,684 to €61,048
of which Other amounts receivable: -€4,636
- Debts after one year -€5,592
down €5,592 (-59.4%), from €9,415 to €3,823
- Profit (loss) carried forward +€1,138
up €1,138 (+1.9%), from €60,835 to €61,973
- Gross operating margin -€18,126
down €18,126 (-77.3%), from €23,460 to €5,333
- Depreciation -€300
down €300 (-98.4%), from €305 to €5
- Taxes -€261
down €261 (-38.6%), from €675 to €414
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 | €94,279 | €90,494 | -€3,785 | -4.0% |
| Fixed assets | 21/28 | €27,045 | €27,040 | -€5 | 0.0% |
| Tangible fixed assets | 22/27 | €26,273 | €26,269 | -€5 | 0.0% |
| Land and buildings | 22 | €26,273 | €26,269 | -€5 | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €772 | €772 | = | 0.0% |
| Current assets | 29/58 | €67,234 | €63,453 | -€3,781 | -5.6% |
| Amounts receivable within one year | 40/41 | €65,684 | €61,048 | -€4,636 | -7.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €65,684 | €61,048 | -€4,636 | -7.1% |
| Cash at bank and in hand | 54/58 | €1,363 | €2,219 | +€856 | +62.8% |
| Deferred charges and accrued income | 490/1 | €187 | €187 | = | 0.0% |
| Total equity and liabilities | 10/49 | €94,279 | €90,494 | -€3,785 | -4.0% |
| Equity | 10/15 | €78,520 | €79,659 | +€1,138 | +1.4% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €5,291 | €5,291 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €3,431 | €3,431 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,835 | €61,973 | +€1,138 | +1.9% |
| Amounts payable | 17/49 | €15,759 | €10,835 | -€4,924 | -31.2% |
| Amounts payable after more than one year | 17 | €9,415 | €3,823 | -€5,592 | -59.4% |
| Financial debts | 170/4 | €9,415 | €3,823 | -€5,592 | -59.4% |
| Amounts payable within one year | 42/48 | €6,343 | €7,012 | +€668 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €5,426 | €5,592 | +€166 | +3.1% |
| Trade debts | 44 | - | €88 | +€88 | |
| Suppliers | 440/4 | - | €88 | +€88 | |
| Taxes, remuneration and social security | 45 | €0 | €414 | +€414 | |
| Taxes | 450/3 | €0 | €414 | +€414 | |
| Other amounts payable | 47/48 | €917 | €917 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,595 | €0 | -€1,595 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €5 | -€300 | -98.4% |
| Other operating charges | 640/8 | €2,731 | €2,733 | +€2 | +0.1% |
| Non-recurring operating charges | 66A | €16,586 | €0 | -€16,586 | -100% |
| Gross operating margin | 9900 | €23,460 | €5,333 | -€18,126 | -77.3% |
| Operating profit (loss) | 9901 | €3,837 | €2,596 | -€1,242 | -32.4% |
| Financial charges | 65/66B | €1,133 | €1,043 | -€90 | -7.9% |
| Recurring financial charges | 65 | €1,133 | €1,043 | -€90 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €2,704 | €1,553 | -€1,152 | -42.6% |
| Income taxes | 67/77 | €675 | €414 | -€261 | -38.6% |
| Profit (loss) for the period | 9904 | €2,029 | €1,138 | -€891 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,029 | €1,138 | -€891 | -43.9% |
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 15 October 2026 via checked.be.