OCEANSPY: 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.
OCEANSPY
Largest movements
- Receivables within one year -€18,056
down €18,056 (-56.9%), from €31,727 to €13,671
of which Other amounts receivable: -€15,818
- Cash +€8,077
up €8,077 (+5,383%), from €150 to €8,227
mainly Receivables within one year (+€18,056) and Net result for the year (+€16,802)
- Current investments +€3,000
up €3,000 (+66.7%), from €4,497 to €7,497
- Tangible fixed assets -€1,872
down €1,872 (-56.0%), from €3,346 to €1,474
- Profit (loss) carried forward -€31,760
no longer reported in 2025 (was €31,760)
- Tax, wage and social debts +€13,701
up €13,701 (+329%), from €4,161 to €17,862
- Other debts +€6,584
new in 2025: €6,584
- Current portion of long-term debt +€3,709
new in 2025: €3,709
- Trade debts -€869
down €869 (-48.8%), from €1,780 to €910
- Gross operating margin +€15,442
up €15,442 (+163%), from €9,476 to €24,917
- Taxes +€2,872
up €2,872 (+142%), from €2,019 to €4,892
- Financial income -€1,396
no longer reported in 2025 (was €1,396)
- Financial charges +€673
up €673 (+641%), from €105 to €778
- Depreciation -€299
down €299 (-13.8%), from €2,171 to €1,872
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 | €40,701 | €32,066 | -€8,635 | -21.2% |
| Fixed assets | 21/28 | €3,346 | €1,474 | -€1,872 | -56.0% |
| Tangible fixed assets | 22/27 | €3,346 | €1,474 | -€1,872 | -56.0% |
| Plant, machinery and equipment | 23 | €3,346 | €1,474 | -€1,872 | -56.0% |
| Current assets | 29/58 | €37,355 | €30,592 | -€6,763 | -18.1% |
| Amounts receivable within one year | 40/41 | €31,727 | €13,671 | -€18,056 | -56.9% |
| Trade receivables | 40 | €9,801 | €7,563 | -€2,239 | -22.8% |
| Other amounts receivable | 41 | €21,926 | €6,108 | -€15,818 | -72.1% |
| Current investments | 50/53 | €4,497 | €7,497 | +€3,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €150 | €8,227 | +€8,077 | +5,383% |
| Deferred charges and accrued income | 490/1 | €981 | €1,197 | +€216 | +22.0% |
| Total equity and liabilities | 10/49 | €40,701 | €32,066 | -€8,635 | -21.2% |
| Equity | 10/15 | €34,760 | €3,000 | -€31,760 | -91.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,760 | - | -€31,760 | |
| Amounts payable | 17/49 | €5,941 | €29,066 | +€23,125 | +389% |
| Amounts payable within one year | 42/48 | €5,941 | €29,066 | +€23,125 | +389% |
| Current portion of amounts payable after more than one year | 42 | - | €3,709 | +€3,709 | |
| Trade debts | 44 | €1,780 | €910 | -€869 | -48.8% |
| Suppliers | 440/4 | €1,780 | €910 | -€869 | -48.8% |
| Taxes, remuneration and social security | 45 | €4,161 | €17,862 | +€13,701 | +329% |
| Taxes | 450/3 | €4,161 | €17,862 | +€13,701 | +329% |
| Other amounts payable | 47/48 | - | €6,584 | +€6,584 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,171 | €1,872 | -€299 | -13.8% |
| Other operating charges | 640/8 | €724 | €574 | -€149 | -20.6% |
| Gross operating margin | 9900 | €9,476 | €24,917 | +€15,442 | +163% |
| Operating profit (loss) | 9901 | €6,581 | €22,471 | +€15,890 | +241% |
| Financial income | 75/76B | €1,396 | - | -€1,396 | |
| Recurring financial income | 75 | €1,396 | - | -€1,396 | |
| Financial charges | 65/66B | €105 | €778 | +€673 | +641% |
| Recurring financial charges | 65 | €105 | €778 | +€673 | +641% |
| Profit (loss) for the period before taxes | 9903 | €7,872 | €21,693 | +€13,821 | +176% |
| Income taxes | 67/77 | €2,019 | €4,892 | +€2,872 | +142% |
| Profit (loss) for the period | 9904 | €5,853 | €16,802 | +€10,949 | +187% |
| Profit (loss) for the period to be appropriated | 9905 | €5,853 | €16,802 | +€10,949 | +187% |
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 13 October 2026 via checked.be.