FUTARI: 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.
FUTARI
Largest movements
- Cash +€35,884
up €35,884 (+397.3%), from €9,033 to €44,917
mainly Accrued charges and deferred income (+€20,000) and Depreciation (+€13,383)
- Tangible fixed assets -€8,770
down €8,770 (-17.3%), from €50,560 to €41,790
of which Furniture and vehicles: -€7,652
- Receivables within one year +€6,388
up €6,388 (+84.3%), from €7,575 to €13,963
- Deferred charges and accrued income +€1,099
new in 2025: €1,099
- Accrued charges and deferred income +€20,000
new in 2025: €20,000
- Reserves +€13,047
up €13,047 (+172.6%), from €7,558 to €20,605
- Trade debts +€8,861
new in 2025: €8,861
- Debts after one year -€5,193
down €5,193 (-18.0%), from €28,798 to €23,605
- Other debts -€3,070
down €3,070 (-12.3%), from €25,000 to €21,930
- Gross operating margin +€27,768
up €27,768 (+4115.8%), from €675 to €28,442
- Depreciation +€2,047
up €2,047 (+18.1%), from €11,337 to €13,383
- Taxes +€520
up €520 (+347.9%), from €149 to €669
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 | €68,236 | €102,478 | +€34,242 | +50.2% |
| Formation expenses | 20 | €1,068 | €709 | -€359 | -33.6% |
| Fixed assets | 21/28 | €50,560 | €41,790 | -€8,770 | -17.3% |
| Tangible fixed assets | 22/27 | €50,560 | €41,790 | -€8,770 | -17.3% |
| Plant, machinery and equipment | 23 | €2,246 | €1,128 | -€1,118 | -49.8% |
| Furniture and vehicles | 24 | €48,314 | €40,662 | -€7,652 | -15.8% |
| Current assets | 29/58 | €16,607 | €59,979 | +€43,371 | +261.2% |
| Amounts receivable within one year | 40/41 | €7,575 | €13,963 | +€6,388 | +84.3% |
| Trade receivables | 40 | €7,575 | €13,963 | +€6,388 | +84.3% |
| Cash at bank and in hand | 54/58 | €9,033 | €44,917 | +€35,884 | +397.3% |
| Deferred charges and accrued income | 490/1 | - | €1,099 | +€1,099 | |
| Total equity and liabilities | 10/49 | €68,236 | €102,478 | +€34,242 | +50.2% |
| Equity | 10/15 | €278 | €13,325 | +€13,047 | +4698.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,558 | €20,605 | +€13,047 | +172.6% |
| Distributable reserves | 133 | €7,558 | €20,605 | +€13,047 | +172.6% |
| Profit (loss) carried forward | 14 | -€12,280 | -€12,280 | = | 0.0% |
| Amounts payable | 17/49 | €67,958 | €89,153 | +€21,195 | +31.2% |
| Amounts payable after more than one year | 17 | €28,798 | €23,605 | -€5,193 | -18.0% |
| Financial debts | 170/4 | €28,798 | €23,605 | -€5,193 | -18.0% |
| Amounts payable within one year | 42/48 | €39,160 | €45,548 | +€6,388 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €5,022 | €5,193 | +€171 | +3.4% |
| Trade debts | 44 | - | €8,861 | +€8,861 | |
| Suppliers | 440/4 | - | €8,861 | +€8,861 | |
| Taxes, remuneration and social security | 45 | €9,138 | €9,564 | +€426 | +4.7% |
| Taxes | 450/3 | €6,895 | €9,564 | +€2,669 | +38.7% |
| Remuneration and social security | 454/9 | €2,243 | €0 | -€2,243 | -100.0% |
| Other amounts payable | 47/48 | €25,000 | €21,930 | -€3,070 | -12.3% |
| Accrued charges and deferred income | 492/3 | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,337 | €13,383 | +€2,047 | +18.1% |
| Other operating charges | 640/8 | €343 | €170 | -€173 | -50.5% |
| Gross operating margin | 9900 | €675 | €28,442 | +€27,768 | +4115.8% |
| Operating profit (loss) | 9901 | -€11,005 | €14,889 | +€25,894 | |
| Financial income | 75/76B | €0 | €1 | +€0 | +2400.0% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +2400.0% |
| Financial charges | 65/66B | €1,126 | €1,173 | +€47 | +4.2% |
| Recurring financial charges | 65 | €1,126 | €1,173 | +€47 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,131 | €13,717 | +€25,848 | |
| Income taxes | 67/77 | €149 | €669 | +€520 | +347.9% |
| Profit (loss) for the period | 9904 | -€12,280 | €13,047 | +€25,328 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,280 | €13,047 | +€25,328 |
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 3 October 2026 via checked.be.