OCEANOS: 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.
OCEANOS
Largest movements
- Cash +€79,671
up €79,671 (+576%), from €13,821 to €93,492
mainly Other debts (+€173,847) and Net result for the year (+€145,668)
- Debts after one year -€186,716
down €186,716 (-15.8%), from €1.2m to €996,247
- Other debts +€173,847
up €173,847 (+21.6%), from €804,360 to €978,206
- Profit (loss) carried forward +€145,668
up €145,668 (+31.6%), from €461,498 to €607,167
- Current portion of long-term debt -€60,084
down €60,084 (-24.3%), from €246,801 to €186,716
- Gross operating margin -€146,915
down €146,915 (-42.9%), from €342,627 to €195,712
- Financial income +€68,917
up €68,917 (+23,796%), from €290 to €69,207
- Taxes -€37,679
down €37,679 (-55.4%), from €67,996 to €30,317
- Other operating charges +€8,913
up €8,913 (+140%), from €6,366 to €15,279
- Financial charges -€6,764
down €6,764 (-14.8%), from €45,682 to €38,917
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 | €2,752,250 | €2,810,532 | +€58,282 | +2.1% |
| Fixed assets | 21/28 | €2,706,615 | €2,679,458 | -€27,158 | -1.0% |
| Tangible fixed assets | 22/27 | €976,615 | €949,458 | -€27,158 | -2.8% |
| Land and buildings | 22 | €922,650 | €899,130 | -€23,520 | -2.5% |
| Plant, machinery and equipment | 23 | €53,965 | €49,374 | -€4,591 | -8.5% |
| Furniture and vehicles | 24 | - | €954 | +€954 | |
| Financial fixed assets | 28 | €1,730,000 | €1,730,000 | = | 0.0% |
| Current assets | 29/58 | €45,634 | €131,075 | +€85,440 | +187% |
| Amounts receivable within one year | 40/41 | €25,384 | €31,153 | +€5,769 | +22.7% |
| Trade receivables | 40 | €25,384 | €31,153 | +€5,769 | +22.7% |
| Cash at bank and in hand | 54/58 | €13,821 | €93,492 | +€79,671 | +576% |
| Deferred charges and accrued income | 490/1 | €6,429 | €6,429 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,752,250 | €2,810,532 | +€58,282 | +2.1% |
| Equity | 10/15 | €469,558 | €615,227 | +€145,668 | +31.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €461,498 | €607,167 | +€145,668 | +31.6% |
| Amounts payable | 17/49 | €2,282,691 | €2,195,306 | -€87,386 | -3.8% |
| Amounts payable after more than one year | 17 | €1,182,963 | €996,247 | -€186,716 | -15.8% |
| Financial debts | 170/4 | €1,182,963 | €996,247 | -€186,716 | -15.8% |
| Amounts payable within one year | 42/48 | €1,094,657 | €1,189,345 | +€94,688 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €246,801 | €186,716 | -€60,084 | -24.3% |
| Trade debts | 44 | €13,559 | €5,632 | -€7,927 | -58.5% |
| Suppliers | 440/4 | €13,559 | €5,632 | -€7,927 | -58.5% |
| Advances received on contracts in progress | 46 | €4,101 | €0 | -€4,101 | -100% |
| Taxes, remuneration and social security | 45 | €25,837 | €18,790 | -€7,047 | -27.3% |
| Taxes | 450/3 | €25,837 | €18,790 | -€7,047 | -27.3% |
| Other amounts payable | 47/48 | €804,360 | €978,206 | +€173,847 | +21.6% |
| Accrued charges and deferred income | 492/3 | €5,072 | €9,714 | +€4,643 | +91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,339 | €34,737 | +€1,398 | +4.2% |
| Other operating charges | 640/8 | €6,366 | €15,279 | +€8,913 | +140% |
| Gross operating margin | 9900 | €342,627 | €195,712 | -€146,915 | -42.9% |
| Operating profit (loss) | 9901 | €302,921 | €145,696 | -€157,225 | -51.9% |
| Financial income | 75/76B | €290 | €69,207 | +€68,917 | +23,796% |
| Recurring financial income | 75 | €290 | €69,207 | +€68,917 | +23,796% |
| Financial charges | 65/66B | €45,682 | €38,917 | -€6,764 | -14.8% |
| Recurring financial charges | 65 | €45,682 | €38,917 | -€6,764 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €257,529 | €175,985 | -€81,544 | -31.7% |
| Income taxes | 67/77 | €67,996 | €30,317 | -€37,679 | -55.4% |
| Profit (loss) for the period | 9904 | €189,533 | €145,668 | -€43,865 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €189,533 | €145,668 | -€43,865 | -23.1% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.