OCEANUM: 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.
OCEANUM
Largest movements
- Receivables within one year -€28,591
down €28,591 (-58.4%), from €48,953 to €20,361
- Tangible fixed assets -€17,464
down €17,464 (-23.9%), from €73,114 to €55,650
of which Land and buildings: -€17,424
- Cash +€6,943
up €6,943 (+13.2%), from €52,701 to €59,643
mainly Receivables within one year (+€28,591) and Depreciation (+€18,578)
- Other debts -€43,435
down €43,435 (-9.9%), from €437,553 to €394,118
- Tax, wage and social debts +€3,594
up €3,594 (+129.4%), from €2,778 to €6,372
- Profit (loss) carried forward +€3,051
up €3,051 (+0.4%), from -€719,980 to -€716,929
- Gross operating margin +€3,215
up €3,215 (+13.5%), from €23,823 to €27,038
- Other operating charges +€1,236
up €1,236 (+34.5%), from €3,584 to €4,821
- Financial charges +€297
up €297 (+74.5%), from €399 to €696
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 | €182,286 | €144,432 | -€37,854 | -20.8% |
| Fixed assets | 21/28 | €73,114 | €55,650 | -€17,464 | -23.9% |
| Tangible fixed assets | 22/27 | €73,114 | €55,650 | -€17,464 | -23.9% |
| Land and buildings | 22 | €69,697 | €52,273 | -€17,424 | -25.0% |
| Plant, machinery and equipment | 23 | €32 | €8 | -€24 | -75.1% |
| Furniture and vehicles | 24 | €1,460 | €1,944 | +€484 | +33.1% |
| Other tangible fixed assets | 26 | €1,924 | €1,425 | -€500 | -26.0% |
| Current assets | 29/58 | €109,173 | €88,782 | -€20,390 | -18.7% |
| Stocks and contracts in progress | 3 | €7,519 | €8,777 | +€1,258 | +16.7% |
| Stocks | 30/36 | €7,519 | €8,777 | +€1,258 | +16.7% |
| Amounts receivable within one year | 40/41 | €48,953 | €20,361 | -€28,591 | -58.4% |
| Trade receivables | 40 | €48,953 | €20,361 | -€28,591 | -58.4% |
| Cash at bank and in hand | 54/58 | €52,701 | €59,643 | +€6,943 | +13.2% |
| Total equity and liabilities | 10/49 | €182,286 | €144,432 | -€37,854 | -20.8% |
| Equity | 10/15 | -€308,300 | -€305,249 | +€3,051 | +1.0% |
| Contributions | 10/11 | €411,680 | €411,680 | = | 0.0% |
| Capital | 10 | €411,680 | €411,680 | = | 0.0% |
| Issued capital | 100 | €411,680 | €411,680 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€719,980 | -€716,929 | +€3,051 | +0.4% |
| Amounts payable | 17/49 | €490,586 | €449,681 | -€40,905 | -8.3% |
| Amounts payable within one year | 42/48 | €490,586 | €449,681 | -€40,905 | -8.3% |
| Trade debts | 44 | €50,255 | €49,191 | -€1,064 | -2.1% |
| Suppliers | 440/4 | €50,255 | €49,191 | -€1,064 | -2.1% |
| Taxes, remuneration and social security | 45 | €2,778 | €6,372 | +€3,594 | +129.4% |
| Taxes | 450/3 | €2,778 | €6,372 | +€3,594 | +129.4% |
| Other amounts payable | 47/48 | €437,553 | €394,118 | -€43,435 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,425 | €18,578 | +€152 | +0.8% |
| Other operating charges | 640/8 | €3,584 | €4,821 | +€1,236 | +34.5% |
| Gross operating margin | 9900 | €23,823 | €27,038 | +€3,215 | +13.5% |
| Operating profit (loss) | 9901 | €1,813 | €3,640 | +€1,827 | +100.8% |
| Financial income | 75/76B | €0 | €107 | +€107 | +266675.0% |
| Recurring financial income | 75 | €0 | €107 | +€107 | +266675.0% |
| Financial charges | 65/66B | €399 | €696 | +€297 | +74.5% |
| Recurring financial charges | 65 | €399 | €696 | +€297 | +74.5% |
| Profit (loss) for the period before taxes | 9903 | €1,414 | €3,051 | +€1,636 | +115.7% |
| Profit (loss) for the period | 9904 | €1,414 | €3,051 | +€1,636 | +115.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,414 | €3,051 | +€1,636 | +115.7% |
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 29 September 2026 via checked.be.