OCEANO: 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.
OCEANO
Largest movements
- Stocks and contracts +€2,976
up €2,976 (+92.9%), from €3,204 to €6,180
- Cash -€2,771
down €2,771 (-28.4%), from €9,761 to €6,990
mainly Other debts (-€11,041) and Stocks and contracts (-€2,976)
- Tangible fixed assets -€1,391
down €1,391 (-41.1%), from €3,380 to €1,989
of which Plant, machinery and equipment: -€1,211
- Receivables within one year -€1,050
down €1,050 (-53.1%), from €1,977 to €927
of which Trade receivables: -€1,977
- Deferred charges and accrued income -€534
down €534 (-91.6%), from €583 to €49
- Other debts -€11,041
down €11,041 (-92.4%), from €11,951 to €910
- Profit (loss) carried forward +€6,716
up €6,716 (+37.8%), from -€17,784 to -€11,068
- Tax, wage and social debts +€3,326
up €3,326 (+69.2%), from €4,810 to €8,136
- Trade debts -€1,771
no longer reported in 2025 (was €1,771)
- Purchases and services +€14,813
up €14,813 (+10.9%), from €135,580 to €150,393
- Gross operating margin -€8,303
down €8,303 (-39.6%), from €20,975 to €12,672
- Other operating charges -€4,658
down €4,658 (-80.4%), from €5,793 to €1,134
- Taxes -€646
down €646 (-20.2%), from €3,196 to €2,551
- Financial charges -€253
down €253 (-22.3%), from €1,134 to €881
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 | €20,698 | €17,928 | -€2,770 | -13.4% |
| Fixed assets | 21/28 | €5,173 | €3,782 | -€1,391 | -26.9% |
| Tangible fixed assets | 22/27 | €3,380 | €1,989 | -€1,391 | -41.1% |
| Plant, machinery and equipment | 23 | €2,660 | €1,449 | -€1,211 | -45.5% |
| Other tangible fixed assets | 26 | €720 | €540 | -€180 | -25.0% |
| Financial fixed assets | 28 | €1,793 | €1,793 | = | 0.0% |
| Current assets | 29/58 | €15,525 | €14,146 | -€1,379 | -8.9% |
| Stocks and contracts in progress | 3 | €3,204 | €6,180 | +€2,976 | +92.9% |
| Stocks | 30/36 | €3,204 | €6,180 | +€2,976 | +92.9% |
| Amounts receivable within one year | 40/41 | €1,977 | €927 | -€1,050 | -53.1% |
| Trade receivables | 40 | €1,977 | - | -€1,977 | |
| Other amounts receivable | 41 | - | €927 | +€927 | |
| Cash at bank and in hand | 54/58 | €9,761 | €6,990 | -€2,771 | -28.4% |
| Deferred charges and accrued income | 490/1 | €583 | €49 | -€534 | -91.6% |
| Total equity and liabilities | 10/49 | €20,698 | €17,928 | -€2,770 | -13.4% |
| Equity | 10/15 | €2,166 | €8,882 | +€6,716 | +310.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €950 | €950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €950 | €950 | = | 0.0% |
| Reserves not available under the articles | 1311 | €950 | €950 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,784 | -€11,068 | +€6,716 | +37.8% |
| Amounts payable | 17/49 | €18,532 | €9,046 | -€9,486 | -51.2% |
| Amounts payable within one year | 42/48 | €18,532 | €9,046 | -€9,486 | -51.2% |
| Trade debts | 44 | €1,771 | - | -€1,771 | |
| Suppliers | 440/4 | €1,771 | - | -€1,771 | |
| Taxes, remuneration and social security | 45 | €4,810 | €8,136 | +€3,326 | +69.2% |
| Taxes | 450/3 | €4,810 | €8,136 | +€3,326 | +69.2% |
| Other amounts payable | 47/48 | €11,951 | €910 | -€11,041 | -92.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €135,580 | €150,393 | +€14,813 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,345 | €1,391 | +€46 | +3.4% |
| Other operating charges | 640/8 | €5,793 | €1,134 | -€4,658 | -80.4% |
| Gross operating margin | 9900 | €20,975 | €12,672 | -€8,303 | -39.6% |
| Operating profit (loss) | 9901 | €13,838 | €10,147 | -€3,691 | -26.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +310.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +310.0% |
| Financial charges | 65/66B | €1,134 | €881 | -€253 | -22.3% |
| Recurring financial charges | 65 | €1,134 | €881 | -€253 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €12,705 | €9,266 | -€3,438 | -27.1% |
| Income taxes | 67/77 | €3,196 | €2,551 | -€646 | -20.2% |
| Profit (loss) for the period | 9904 | €9,508 | €6,716 | -€2,793 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,508 | €6,716 | -€2,793 | -29.4% |
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 3 October 2026 via checked.be.