FUKUROLaw: 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.
FUKUROLaw
Largest movements
- Tangible fixed assets +€362,178
up €362,178 (+621%), from €58,357 to €420,535
of which Land and buildings: +€330,781
- Cash -€172,568
down €172,568 (-66.0%), from €261,440 to €88,872
mainly Investment in fixed assets (net) (-€374,142) and Contributions, distributions and other (-€100,303)
- Current investments -€123,616
down €123,616 (-57.3%), from €215,898 to €92,282
- Receivables within one year -€43,521
down €43,521 (-50.8%), from €85,631 to €42,110
of which Other amounts receivable: -€29,037
- Other debts +€43,181
up €43,181 (+75.6%), from €57,121 to €100,303
- Reserves -€33,473
down €33,473 (-6.5%), from €512,373 to €478,900
- Tax, wage and social debts +€7,008
up €7,008 (+16.7%), from €41,865 to €48,873
- Gross operating margin -€278,318
down €278,318 (-85.2%), from €326,637 to €48,319
- Financial income +€70,135
up €70,135 (+4,375%), from €1,603 to €71,738
- Taxes -€65,786
down €65,786 (-67.0%), from €98,197 to €32,412
- Depreciation +€6,243
up €6,243 (+68.5%), from €9,112 to €15,355
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 | €630,952 | €646,127 | +€15,174 | +2.4% |
| Fixed assets | 21/28 | €62,682 | €421,469 | +€358,787 | +572% |
| Intangible fixed assets | 21 | €1,284 | €934 | -€350 | -27.3% |
| Tangible fixed assets | 22/27 | €58,357 | €420,535 | +€362,178 | +621% |
| Land and buildings | 22 | - | €330,781 | +€330,781 | |
| Furniture and vehicles | 24 | €5,801 | €21,157 | +€15,355 | +265% |
| Other tangible fixed assets | 26 | €52,556 | €68,598 | +€16,042 | +30.5% |
| Financial fixed assets | 28 | €3,041 | - | -€3,041 | |
| Current assets | 29/58 | €568,270 | €224,658 | -€343,613 | -60.5% |
| Amounts receivable within one year | 40/41 | €85,631 | €42,110 | -€43,521 | -50.8% |
| Trade receivables | 40 | €20,793 | €6,309 | -€14,484 | -69.7% |
| Other amounts receivable | 41 | €64,838 | €35,800 | -€29,037 | -44.8% |
| Current investments | 50/53 | €215,898 | €92,282 | -€123,616 | -57.3% |
| Cash at bank and in hand | 54/58 | €261,440 | €88,872 | -€172,568 | -66.0% |
| Deferred charges and accrued income | 490/1 | €5,302 | €1,394 | -€3,908 | -73.7% |
| Total equity and liabilities | 10/49 | €630,952 | €646,127 | +€15,174 | +2.4% |
| Equity | 10/15 | €525,391 | €491,918 | -€33,473 | -6.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Share premium | 1100/10 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €512,373 | €478,900 | -€33,473 | -6.5% |
| Distributable reserves | 133 | €512,373 | €478,900 | -€33,473 | -6.5% |
| Profit (loss) carried forward | 14 | €618 | €618 | = | 0.0% |
| Amounts payable | 17/49 | €105,562 | €154,209 | +€48,647 | +46.1% |
| Amounts payable within one year | 42/48 | €105,562 | €154,209 | +€48,647 | +46.1% |
| Trade debts | 44 | €6,575 | €5,033 | -€1,542 | -23.5% |
| Suppliers | 440/4 | €6,575 | €5,033 | -€1,542 | -23.5% |
| Taxes, remuneration and social security | 45 | €41,865 | €48,873 | +€7,008 | +16.7% |
| Taxes | 450/3 | €41,865 | €48,873 | +€7,008 | +16.7% |
| Other amounts payable | 47/48 | €57,121 | €100,303 | +€43,181 | +75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,112 | €15,355 | +€6,243 | +68.5% |
| Other operating charges | 640/8 | €96 | €691 | +€595 | +622% |
| Gross operating margin | 9900 | €326,637 | €48,319 | -€278,318 | -85.2% |
| Operating profit (loss) | 9901 | €317,430 | €32,274 | -€285,156 | -89.8% |
| Financial income | 75/76B | €1,603 | €71,738 | +€70,135 | +4,375% |
| Recurring financial income | 75 | €1,603 | €71,738 | +€70,135 | +4,375% |
| Financial charges | 65/66B | €4,409 | €4,770 | +€361 | +8.2% |
| Recurring financial charges | 65 | €4,409 | €4,770 | +€361 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €314,624 | €99,242 | -€215,382 | -68.5% |
| Income taxes | 67/77 | €98,197 | €32,412 | -€65,786 | -67.0% |
| Profit (loss) for the period | 9904 | €216,426 | €66,830 | -€149,596 | -69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €216,426 | €66,830 | -€149,596 | -69.1% |
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 23 October 2026 via checked.be.