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
- Tangible fixed assets +€57,497
up €57,497 (+21.1%), from €272,410 to €329,907
of which Plant, machinery and equipment: +€63,215
- Receivables within one year +€20,671
up €20,671 (+77.2%), from €26,788 to €47,459
of which Other amounts receivable: +€11,333
- Profit (loss) carried forward +€41,092
up €41,092 (+42.0%), from -€97,813 to -€56,721
- Debts after one year +€23,924
up €23,924 (+52.7%), from €45,377 to €69,301
- Current portion of long-term debt +€14,788
up €14,788 (+43.0%), from €34,392 to €49,180
- Trade debts +€8,245
up €8,245 (+70.2%), from €11,744 to €19,989
- Accrued charges and deferred income -€5,647
down €5,647 (-100.0%), from €5,647 to €0
- Turnover -€418,100
no longer reported in 2025 (was €418,100)
- Gross operating margin +€41,022
up €41,022 (+16.0%), from €257,175 to €298,197
- Purchases and services +€39,153
up €39,153 (+23.3%), from €168,159 to €207,311
- Staff costs +€14,036
up €14,036 (+8.5%), from €165,213 to €179,249
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 | €338,751 | €419,705 | +€80,954 | +23.9% |
| Fixed assets | 21/28 | €272,857 | €330,353 | +€57,497 | +21.1% |
| Tangible fixed assets | 22/27 | €272,410 | €329,907 | +€57,497 | +21.1% |
| Land and buildings | 22 | €115,869 | €110,303 | -€5,565 | -4.8% |
| Plant, machinery and equipment | 23 | €154,715 | €217,930 | +€63,215 | +40.9% |
| Furniture and vehicles | 24 | €1,827 | €1,674 | -€153 | -8.4% |
| Financial fixed assets | 28 | €446 | €446 | = | 0.0% |
| Current assets | 29/58 | €65,894 | €89,352 | +€23,457 | +35.6% |
| Stocks and contracts in progress | 3 | €1,962 | €2,676 | +€714 | +36.4% |
| Stocks | 30/36 | €1,962 | €2,676 | +€714 | +36.4% |
| Amounts receivable within one year | 40/41 | €26,788 | €47,459 | +€20,671 | +77.2% |
| Trade receivables | 40 | €22,471 | €31,809 | +€9,338 | +41.6% |
| Other amounts receivable | 41 | €4,317 | €15,650 | +€11,333 | +262.5% |
| Cash at bank and in hand | 54/58 | €35,878 | €37,987 | +€2,108 | +5.9% |
| Deferred charges and accrued income | 490/1 | €1,266 | €1,230 | -€36 | -2.8% |
| Total equity and liabilities | 10/49 | €338,751 | €419,705 | +€80,954 | +23.9% |
| Equity | 10/15 | -€16,447 | €24,645 | +€41,092 | |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €1,366 | €1,366 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,366 | €1,366 | = | 0.0% |
| Legal reserve | 130 | €1,366 | €1,366 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,813 | -€56,721 | +€41,092 | +42.0% |
| Amounts payable | 17/49 | €355,198 | €395,060 | +€39,861 | +11.2% |
| Amounts payable after more than one year | 17 | €45,377 | €69,301 | +€23,924 | +52.7% |
| Financial debts | 170/4 | €45,377 | €69,301 | +€23,924 | +52.7% |
| Amounts payable within one year | 42/48 | €304,175 | €325,759 | +€21,584 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €34,392 | €49,180 | +€14,788 | +43.0% |
| Trade debts | 44 | €11,744 | €19,989 | +€8,245 | +70.2% |
| Suppliers | 440/4 | €11,744 | €19,989 | +€8,245 | +70.2% |
| Taxes, remuneration and social security | 45 | €8,902 | €5,282 | -€3,620 | -40.7% |
| Taxes | 450/3 | €4,652 | €537 | -€4,115 | -88.5% |
| Remuneration and social security | 454/9 | €4,250 | €4,745 | +€495 | +11.6% |
| Other amounts payable | 47/48 | €249,136 | €251,307 | +€2,171 | +0.9% |
| Accrued charges and deferred income | 492/3 | €5,647 | €0 | -€5,647 | -100.0% |
| Turnover | 70 | €418,100 | - | -€418,100 | |
| Goods, raw materials, services and sundry goods | 60/61 | €168,159 | €207,311 | +€39,153 | +23.3% |
| Remuneration, social security and pensions | 62 | €165,213 | €179,249 | +€14,036 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,206 | €59,264 | +€2,058 | +3.6% |
| Other operating charges | 640/8 | €7,672 | €8,788 | +€1,116 | +14.5% |
| Gross operating margin | 9900 | €257,175 | €298,197 | +€41,022 | +16.0% |
| Operating profit (loss) | 9901 | €27,083 | €50,896 | +€23,813 | +87.9% |
| Financial income | 75/76B | €55 | €236 | +€181 | +325.3% |
| Recurring financial income | 75 | €55 | €236 | +€181 | +325.3% |
| Financial charges | 65/66B | €9,620 | €9,288 | -€332 | -3.5% |
| Recurring financial charges | 65 | €8,605 | €9,288 | +€683 | +7.9% |
| Non-recurring financial charges | 66B | €1,015 | - | -€1,015 | |
| Profit (loss) for the period before taxes | 9903 | €17,518 | €41,844 | +€24,326 | +138.9% |
| Income taxes | 67/77 | €572 | €751 | +€179 | +31.2% |
| Profit (loss) for the period | 9904 | €16,946 | €41,092 | +€24,147 | +142.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,946 | €41,092 | +€24,147 | +142.5% |
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.