FUTUR H: 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.
What changed
FUTUR H
NACE 85.592, Vocational training
financial year 2022 compared with 2021filed annual accounts (NBB)
Net result for the year
-€2,477
2021 · €5,937-€8,414
Equity
€153,891
2021 · €156,639-€2,748
Cash
€4,983
2021 · €2,570+€2,413
Balance sheet total
€299,427
2021 · €305,334-€5,907
Largest movements
Assets
- Receivables within one year -€6,406
down €6,406 (-3.7%), from €173,803 to €167,397
of which Other amounts receivable: -€6,252
Equity and liabilities
- Provisions -€15,000
down €15,000 (-18.0%), from €83,489 to €68,489
- Debts within one year +€11,841
up €11,841 (+18.2%), from €65,014 to €76,855
of which Tax, wage and social debts: +€11,329
Income statement
- Staff costs +€93,649
up €93,649 (+17.5%), from €536,371 to €630,020
- Gross operating margin +€79,256
up €79,256 (+14.5%), from €545,369 to €624,624
From the 2021 result to the 2022 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.
Result 2021
€5,937
Gross operating margin
+€79,256
Staff costs
-€93,649
Depreciation
-€947
Other operating charges
-€102
Other operating items
+€6,938
Financial income
+€128
Financial charges
-€39
Result 2022
-€2,477
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€5,689
Investment
-€3,005
Financing
-€270
Cash 2021
€2,570
From operations (derived)
+€5,689
Net result for the year
-€2,477
Depreciation
+€4,110
Receivables within one year
+€6,406
Deferred charges and accrued income
+€809
Provisions
-€15,000
Debts within one year
+€11,841
Investment (derived)
-€3,005
Investment in fixed assets (net)
-€5,005
Current investments
+€2,000
Financing
-€270
Contributions, distributions and other
-€270
Cash 2022
€4,983
brings cash intakes cash out
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €305,334 | €299,427 | -€5,907 | -1.9% |
| Fixed assets | 21/28 | €15,618 | €16,512 | +€895 | +5.7% |
| Tangible fixed assets | 22/27 | €15,593 | €16,512 | +€920 | +5.9% |
| Plant, machinery and equipment | 23 | €3,606 | €2,885 | -€721 | -20.0% |
| Furniture and vehicles | 24 | €0 | €1,359 | +€1,359 | |
| Other tangible fixed assets | 26 | €11,987 | €12,269 | +€282 | +2.4% |
| Financial fixed assets | 28 | €25 | €0 | -€25 | -100% |
| Current assets | 29/58 | €289,717 | €282,915 | -€6,802 | -2.3% |
| Amounts receivable within one year | 40/41 | €173,803 | €167,397 | -€6,406 | -3.7% |
| Trade receivables | 40 | €153 | - | -€153 | |
| Other amounts receivable | 41 | €173,649 | €167,397 | -€6,252 | -3.6% |
| Current investments | 50/53 | €110,930 | €108,930 | -€2,000 | -1.8% |
| Cash at bank and in hand | 54/58 | €2,570 | €4,983 | +€2,413 | +93.9% |
| Deferred charges and accrued income | 490/1 | €2,414 | €1,604 | -€809 | -33.5% |
| Total equity and liabilities | 10/49 | €305,334 | €299,427 | -€5,907 | -1.9% |
| Equity | 10/15 | €156,639 | €153,891 | -€2,748 | -1.8% |
| Reserves | 13 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,937 | -€2,477 | -€8,414 | |
| Investment grants | 15 | €1,352 | €1,081 | -€270 | -20.0% |
| Provisions and deferred taxes | 16 | €83,489 | €68,489 | -€15,000 | -18.0% |
| Provisions for liabilities and charges | 160/5 | €83,489 | €68,489 | -€15,000 | -18.0% |
| Pensions and similar obligations | 160 | €0 | €53,489 | +€53,489 | |
| Other liabilities and charges | 164/5 | €83,489 | €15,000 | -€68,489 | -82.0% |
| Amounts payable | 17/49 | €65,207 | €77,047 | +€11,841 | +18.2% |
| Amounts payable after more than one year | 17 | €192 | €192 | = | 0.0% |
| Financial debts | 170/4 | €192 | €192 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,014 | €76,855 | +€11,841 | +18.2% |
| Trade debts | 44 | €0 | €6,823 | +€6,823 | |
| Suppliers | 440/4 | €0 | €6,823 | +€6,823 | |
| Taxes, remuneration and social security | 45 | €56,323 | €67,653 | +€11,329 | +20.1% |
| Taxes | 450/3 | - | €0 | = | |
| Remuneration and social security | 454/9 | €56,323 | €67,653 | +€11,329 | +20.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Membership fees, donations, legacies and grants | 73 | €624,427 | - | -€624,427 | |
| Remuneration, social security and pensions | 62 | €536,371 | €630,020 | +€93,649 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,163 | €4,110 | +€947 | +29.9% |
| Other operating charges | 640/8 | - | €102 | +€102 | |
| Non-recurring operating charges | 66A | €0 | €8,062 | +€8,062 | |
| Gross operating margin | 9900 | €545,369 | €624,624 | +€79,256 | +14.5% |
| Operating profit (loss) | 9901 | €5,835 | -€2,669 | -€8,504 | |
| Financial income | 75/76B | €272 | €400 | +€128 | +47.2% |
| Recurring financial income | 75 | €272 | €400 | +€128 | +47.2% |
| Financial charges | 65/66B | €170 | €209 | +€39 | +22.8% |
| Recurring financial charges | 65 | €170 | €209 | +€39 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €5,937 | -€2,477 | -€8,414 | |
| Profit (loss) for the period | 9904 | €5,937 | -€2,477 | -€8,414 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,937 | -€2,477 | -€8,414 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.