Oceos: 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.
Oceos
Largest movements
- Tangible fixed assets -€18,411
no longer reported in 2024 (was €18,411)
- Cash -€13,470
down €13,470 (-71.6%), from €18,805 to €5,335
mainly Other debts (-€22,488) and Tax, wage and social debts (-€5,688)
- Receivables within one year -€1,193
down €1,193 (-13.2%), from €9,047 to €7,854
of which Trade receivables: -€2,448
- Other debts -€22,488
down €22,488 (-99.7%), from €22,552 to €64
- Tax, wage and social debts -€5,688
down €5,688 (-91.9%), from €6,188 to €500
- Reserves -€5,000
down €5,000 (-33.3%), from €15,000 to €10,000
- Trade debts +€877
up €877 (+58.4%), from €1,501 to €2,377
- Profit (loss) carried forward -€684
down €684 (-66.9%), from €1,022 to €339
- Gross operating margin -€19,949
down €19,949 (-84.7%), from €23,566 to €3,617
- Taxes -€4,139
down €4,139 (-89.0%), from €4,650 to €511
- Depreciation -€1,589
no longer reported in 2024 (was €1,589)
- Other operating charges -€928
down €928 (-71.4%), from €1,300 to €372
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,263 | €13,280 | -€32,983 | -71.3% |
| Fixed assets | 21/28 | €18,411 | - | -€18,411 | |
| Tangible fixed assets | 22/27 | €18,411 | - | -€18,411 | |
| Furniture and vehicles | 24 | €18,411 | - | -€18,411 | |
| Current assets | 29/58 | €27,852 | €13,280 | -€14,572 | -52.3% |
| Amounts receivable within one year | 40/41 | €9,047 | €7,854 | -€1,193 | -13.2% |
| Trade receivables | 40 | €9,047 | €6,598 | -€2,448 | -27.1% |
| Other amounts receivable | 41 | - | €1,256 | +€1,256 | |
| Cash at bank and in hand | 54/58 | €18,805 | €5,335 | -€13,470 | -71.6% |
| Deferred charges and accrued income | 490/1 | - | €91 | +€91 | |
| Total equity and liabilities | 10/49 | €46,263 | €13,280 | -€32,983 | -71.3% |
| Equity | 10/15 | €16,022 | €10,339 | -€5,684 | -35.5% |
| Reserves | 13 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Distributable reserves | 133 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Profit (loss) carried forward | 14 | €1,022 | €339 | -€684 | -66.9% |
| Amounts payable | 17/49 | €30,241 | €2,941 | -€27,300 | -90.3% |
| Amounts payable within one year | 42/48 | €30,241 | €2,941 | -€27,300 | -90.3% |
| Trade debts | 44 | €1,501 | €2,377 | +€877 | +58.4% |
| Suppliers | 440/4 | €1,501 | €2,377 | +€877 | +58.4% |
| Taxes, remuneration and social security | 45 | €6,188 | €500 | -€5,688 | -91.9% |
| Taxes | 450/3 | €6,188 | €500 | -€5,688 | -91.9% |
| Other amounts payable | 47/48 | €22,552 | €64 | -€22,488 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,589 | - | -€1,589 | |
| Other operating charges | 640/8 | €1,300 | €372 | -€928 | -71.4% |
| Non-recurring operating charges | 66A | - | €8,366 | +€8,366 | |
| Gross operating margin | 9900 | €23,566 | €3,617 | -€19,949 | -84.7% |
| Operating profit (loss) | 9901 | €20,677 | -€5,120 | -€25,798 | |
| Financial charges | 65/66B | €5 | €52 | +€47 | +938.0% |
| Recurring financial charges | 65 | €5 | €52 | +€47 | +938.0% |
| Profit (loss) for the period before taxes | 9903 | €20,672 | -€5,172 | -€25,845 | |
| Income taxes | 67/77 | €4,650 | €511 | -€4,139 | -89.0% |
| Profit (loss) for the period | 9904 | €16,022 | -€5,684 | -€21,706 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,022 | -€5,684 | -€21,706 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.