OCEANIC: 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.
OCEANIC
Largest movements
- Cash +€24,883
up €24,883 (+32.0%), from €77,816 to €102,699
mainly Depreciation (+€8,845) and Net result for the year (+€8,301)
- Tangible fixed assets -€5,997
down €5,997 (-18.6%), from €32,269 to €26,272
of which Furniture and vehicles: -€8,251
- Reserves +€8,301
up €8,301 (+11.7%), from €71,021 to €79,321
- Tax, wage and social debts +€5,096
up €5,096 (+92.6%), from €5,501 to €10,597
of which Remuneration and social security: +€3,051
- Debts after one year +€4,149
up €4,149 (+12.2%), from €33,900 to €38,048
of which Other amounts payable: +€8,187
- Gross operating margin +€5,181
up €5,181 (+28.4%), from €18,250 to €23,431
- Taxes +€1,142
up €1,142 (+45.7%), from €2,501 to €3,644
- Other operating charges -€259
down €259 (-15.7%), from €1,646 to €1,387
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 | €121,457 | €139,596 | +€18,139 | +14.9% |
| Fixed assets | 21/28 | €32,269 | €26,272 | -€5,997 | -18.6% |
| Tangible fixed assets | 22/27 | €32,269 | €26,272 | -€5,997 | -18.6% |
| Plant, machinery and equipment | 23 | €400 | €2,654 | +€2,254 | +563.6% |
| Furniture and vehicles | 24 | €31,869 | €23,617 | -€8,251 | -25.9% |
| Current assets | 29/58 | €89,188 | €113,324 | +€24,136 | +27.1% |
| Stocks and contracts in progress | 3 | €6,403 | €5,919 | -€483 | -7.5% |
| Stocks | 30/36 | €6,403 | €5,919 | -€483 | -7.5% |
| Amounts receivable within one year | 40/41 | €2,959 | €2,619 | -€340 | -11.5% |
| Trade receivables | 40 | €1,539 | €1,131 | -€408 | -26.5% |
| Other amounts receivable | 41 | €1,420 | €1,488 | +€68 | +4.8% |
| Cash at bank and in hand | 54/58 | €77,816 | €102,699 | +€24,883 | +32.0% |
| Deferred charges and accrued income | 490/1 | €2,011 | €2,087 | +€76 | +3.8% |
| Total equity and liabilities | 10/49 | €121,457 | €139,596 | +€18,139 | +14.9% |
| Equity | 10/15 | €77,226 | €85,527 | +€8,301 | +10.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €71,021 | €79,321 | +€8,301 | +11.7% |
| Distributable reserves | 133 | €71,021 | €79,321 | +€8,301 | +11.7% |
| Amounts payable | 17/49 | €44,231 | €54,069 | +€9,839 | +22.2% |
| Amounts payable after more than one year | 17 | €33,900 | €38,048 | +€4,149 | +12.2% |
| Financial debts | 170/4 | €11,568 | €7,530 | -€4,038 | -34.9% |
| Other amounts payable | 178/9 | €22,331 | €30,518 | +€8,187 | +36.7% |
| Amounts payable within one year | 42/48 | €10,331 | €16,021 | +€5,690 | +55.1% |
| Current portion of amounts payable after more than one year | 42 | €3,856 | €4,038 | +€182 | +4.7% |
| Trade debts | 44 | €974 | €1,386 | +€412 | +42.3% |
| Suppliers | 440/4 | €974 | €1,386 | +€412 | +42.3% |
| Taxes, remuneration and social security | 45 | €5,501 | €10,597 | +€5,096 | +92.6% |
| Taxes | 450/3 | €2,552 | €4,597 | +€2,045 | +80.1% |
| Remuneration and social security | 454/9 | €2,949 | €6,000 | +€3,051 | +103.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,892 | €8,845 | -€47 | -0.5% |
| Other operating charges | 640/8 | €1,646 | €1,387 | -€259 | -15.7% |
| Gross operating margin | 9900 | €18,250 | €23,431 | +€5,181 | +28.4% |
| Operating profit (loss) | 9901 | €7,713 | €13,200 | +€5,487 | +71.1% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,312 | €1,256 | -€56 | -4.3% |
| Recurring financial charges | 65 | €1,312 | €1,256 | -€56 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €6,404 | €11,944 | +€5,540 | +86.5% |
| Income taxes | 67/77 | €2,501 | €3,644 | +€1,142 | +45.7% |
| Profit (loss) for the period | 9904 | €3,903 | €8,301 | +€4,398 | +112.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,903 | €8,301 | +€4,398 | +112.7% |
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 4 October 2026 via checked.be.