Puur Oceanis: 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.
Puur Oceanis
Largest movements
- Tangible fixed assets -€74,131
down €74,131 (-30.2%), from €245,810 to €171,679
- Cash -€33,844
down €33,844 (-40.9%), from €82,666 to €48,822
mainly Net result for the year (-€81,693) and Receivables within one year (-€25,269)
- Receivables within one year +€25,269
up €25,269 (+342.2%), from €7,384 to €32,654
of which Trade receivables: +€25,230
- Deferred charges and accrued income +€4,005
up €4,005, from €0 to €4,005
- Profit (loss) carried forward -€81,693
down €81,693 (-47.4%), from -€172,360 to -€254,053
- Tax, wage and social debts -€11,333
down €11,333 (-100.0%), from €11,333 to €0
of which Remuneration and social security: -€10,726
- Trade debts +€8,396
up €8,396 (+91.8%), from €9,149 to €17,545
- Other debts +€5,930
up €5,930 (+1.5%), from €395,150 to €401,080
- Staff costs -€30,839
down €30,839 (-54.3%), from €56,752 to €25,913
- Gross operating margin -€24,055
down €24,055 (-55.4%), from €43,423 to €19,368
- Depreciation -€3,705
down €3,705 (-4.8%), from €77,836 to €74,131
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 | €346,572 | €267,872 | -€78,700 | -22.7% |
| Fixed assets | 21/28 | €246,110 | €171,979 | -€74,131 | -30.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €245,810 | €171,679 | -€74,131 | -30.2% |
| Plant, machinery and equipment | 23 | €53,527 | €16,627 | -€36,900 | -68.9% |
| Furniture and vehicles | 24 | €8,990 | €4,842 | -€4,148 | -46.1% |
| Other tangible fixed assets | 26 | €183,294 | €150,210 | -€33,084 | -18.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €100,462 | €95,893 | -€4,569 | -4.5% |
| Stocks and contracts in progress | 3 | €10,411 | €10,411 | = | 0.0% |
| Stocks | 30/36 | €10,411 | €10,411 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,384 | €32,654 | +€25,269 | +342.2% |
| Trade receivables | 40 | €6,944 | €32,174 | +€25,230 | +363.3% |
| Other amounts receivable | 41 | €440 | €480 | +€40 | +9.0% |
| Cash at bank and in hand | 54/58 | €82,666 | €48,822 | -€33,844 | -40.9% |
| Deferred charges and accrued income | 490/1 | €0 | €4,005 | +€4,005 | |
| Total equity and liabilities | 10/49 | €346,572 | €267,872 | -€78,700 | -22.7% |
| Equity | 10/15 | -€72,360 | -€154,053 | -€81,693 | -112.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,360 | -€254,053 | -€81,693 | -47.4% |
| Amounts payable | 17/49 | €418,932 | €421,925 | +€2,993 | +0.7% |
| Amounts payable within one year | 42/48 | €415,632 | €418,625 | +€2,993 | +0.7% |
| Trade debts | 44 | €9,149 | €17,545 | +€8,396 | +91.8% |
| Suppliers | 440/4 | €9,149 | €17,545 | +€8,396 | +91.8% |
| Taxes, remuneration and social security | 45 | €11,333 | €0 | -€11,333 | -100.0% |
| Taxes | 450/3 | €608 | €0 | -€608 | -100.0% |
| Remuneration and social security | 454/9 | €10,726 | €0 | -€10,726 | -100.0% |
| Other amounts payable | 47/48 | €395,150 | €401,080 | +€5,930 | +1.5% |
| Accrued charges and deferred income | 492/3 | €3,300 | €3,300 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €56,752 | €25,913 | -€30,839 | -54.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,836 | €74,131 | -€3,705 | -4.8% |
| Other operating charges | 640/8 | €919 | €686 | -€234 | -25.4% |
| Gross operating margin | 9900 | €43,423 | €19,368 | -€24,055 | -55.4% |
| Operating profit (loss) | 9901 | -€92,084 | -€81,363 | +€10,721 | +11.6% |
| Financial income | 75/76B | €8 | €0 | -€8 | -100.0% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100.0% |
| Financial charges | 65/66B | €319 | €330 | +€11 | +3.6% |
| Recurring financial charges | 65 | €319 | €330 | +€11 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€92,395 | -€81,693 | +€10,702 | +11.6% |
| Profit (loss) for the period | 9904 | -€92,395 | -€81,693 | +€10,702 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€92,395 | -€81,693 | +€10,702 | +11.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.