POISSONNERIE L'OCEANE: what changed
What changed
POISSONNERIE L'OCEANE
NACE 47.230, Retail trade
filed annual accounts (NBB)
Net result for the year
€31,982
2024 · €25,005+€6,977
Equity
€191,552
2024 · €192,120-€568
Cash
€211,715
2024 · €212,626-€911
Balance sheet total
€655,839
2024 · €699,311-€43,472
Largest movements
Assets
- Tangible fixed assets -€67,470
down €67,470 (-14.4%), from €467,291 to €399,821
of which Furniture and vehicles: -€46,415
- Financial fixed assets +€20,135
up €20,135 (+5,688%), from €354 to €20,489
Equity and liabilities
- Debts after one year -€69,939
down €69,939 (-19.8%), from €353,868 to €283,929
of which Financial debts: -€68,093
- Other debts +€29,452
up €29,452 (+5,378%), from €548 to €30,000
- Tax, wage and social debts +€9,800
up €9,800 (+22.7%), from €43,199 to €52,999
of which Taxes: +€8,884
- Trade debts -€8,743
down €8,743 (-24.7%), from €35,442 to €26,699
Income statement
- Gross operating margin +€25,083
up €25,083 (+8.8%), from €286,541 to €311,624
- Staff costs +€10,868
up €10,868 (+6.1%), from €178,404 to €189,272
- Taxes +€9,164
up €9,164 (+315%), from €2,909 to €12,072
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€25,005
Gross operating margin
+€25,083
Staff costs
-€10,868
Depreciation
-€294
Other operating charges
+€366
Financial income
+€603
Financial charges
+€1,251
Taxes
-€9,164
Result 2025
€31,982
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€124,020
Investment
-€23,276
Financing
-€101,656
Cash 2024
€212,626
From operations (derived)
+€124,020
Net result for the year
+€31,982
Depreciation
+€70,610
Stocks and contracts
-€2,350
Receivables within one year
-€3,787
Deferred charges and accrued income
+€1,362
Trade debts
-€8,743
Tax, wage and social debts
+€9,800
Advances received
-€335
Other debts
+€29,452
Accrued charges and deferred income
-€3,971
Investment (derived)
-€23,276
Investment in fixed assets (net)
-€23,276
Financing
-€101,656
Debts after one year
-€69,939
Current portion of long-term debt
+€832
Contributions, distributions and other
-€32,550
Cash 2025
€211,715
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €699,311 | €655,839 | -€43,472 | -6.2% |
| Fixed assets | 21/28 | €467,645 | €420,311 | -€47,335 | -10.1% |
| Tangible fixed assets | 22/27 | €467,291 | €399,821 | -€67,470 | -14.4% |
| Land and buildings | 22 | €102,084 | €82,859 | -€19,226 | -18.8% |
| Plant, machinery and equipment | 23 | €34,599 | €30,312 | -€4,287 | -12.4% |
| Furniture and vehicles | 24 | €330,608 | €284,192 | -€46,415 | -14.0% |
| Other tangible fixed assets | 26 | - | €2,458 | +€2,458 | |
| Financial fixed assets | 28 | €354 | €20,489 | +€20,135 | +5,688% |
| Current assets | 29/58 | €231,666 | €235,529 | +€3,863 | +1.7% |
| Stocks and contracts in progress | 3 | €14,850 | €17,200 | +€2,350 | +15.8% |
| Stocks | 30/36 | €14,850 | €17,200 | +€2,350 | +15.8% |
| Amounts receivable within one year | 40/41 | €725 | €4,512 | +€3,787 | +522% |
| Trade receivables | 40 | €725 | €148 | -€577 | -79.6% |
| Other amounts receivable | 41 | - | €4,364 | +€4,364 | |
| Cash at bank and in hand | 54/58 | €212,626 | €211,715 | -€911 | -0.4% |
| Deferred charges and accrued income | 490/1 | €3,465 | €2,102 | -€1,362 | -39.3% |
| Total equity and liabilities | 10/49 | €699,311 | €655,839 | -€43,472 | -6.2% |
| Equity | 10/15 | €192,120 | €191,552 | -€568 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,000 | €120,900 | +€1,900 | +1.6% |
| Distributable reserves | 133 | €119,000 | €120,900 | +€1,900 | +1.6% |
| Profit (loss) carried forward | 14 | €46,870 | €46,952 | +€82 | +0.2% |
| Investment grants | 15 | €7,650 | €5,100 | -€2,550 | -33.3% |
| Amounts payable | 17/49 | €507,191 | €464,288 | -€42,904 | -8.5% |
| Amounts payable after more than one year | 17 | €353,868 | €283,929 | -€69,939 | -19.8% |
| Financial debts | 170/4 | €330,868 | €262,775 | -€68,093 | -20.6% |
| Other amounts payable | 178/9 | €23,000 | €21,154 | -€1,846 | -8.0% |
| Amounts payable within one year | 42/48 | €147,584 | €178,590 | +€31,006 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €68,060 | €68,893 | +€832 | +1.2% |
| Trade debts | 44 | €35,442 | €26,699 | -€8,743 | -24.7% |
| Suppliers | 440/4 | €35,442 | €26,699 | -€8,743 | -24.7% |
| Advances received on contracts in progress | 46 | €335 | - | -€335 | |
| Taxes, remuneration and social security | 45 | €43,199 | €52,999 | +€9,800 | +22.7% |
| Taxes | 450/3 | €6,852 | €15,736 | +€8,884 | +130% |
| Remuneration and social security | 454/9 | €36,347 | €37,263 | +€916 | +2.5% |
| Other amounts payable | 47/48 | €548 | €30,000 | +€29,452 | +5,378% |
| Accrued charges and deferred income | 492/3 | €5,740 | €1,769 | -€3,971 | -69.2% |
| Remuneration, social security and pensions | 62 | €178,404 | €189,272 | +€10,868 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,317 | €70,610 | +€294 | +0.4% |
| Other operating charges | 640/8 | €5,300 | €4,935 | -€366 | -6.9% |
| Gross operating margin | 9900 | €286,541 | €311,624 | +€25,083 | +8.8% |
| Operating profit (loss) | 9901 | €32,520 | €46,807 | +€14,287 | +43.9% |
| Financial income | 75/76B | €2,850 | €3,453 | +€603 | +21.2% |
| Recurring financial income | 75 | €2,850 | €3,453 | +€603 | +21.2% |
| Financial charges | 65/66B | €7,457 | €6,206 | -€1,251 | -16.8% |
| Recurring financial charges | 65 | €7,457 | €6,206 | -€1,251 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €27,913 | €44,054 | +€16,141 | +57.8% |
| Income taxes | 67/77 | €2,909 | €12,072 | +€9,164 | +315% |
| Profit (loss) for the period | 9904 | €25,005 | €31,982 | +€6,977 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,005 | €31,982 | +€6,977 | +27.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.