FUTUR SIMPLE: 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.
FUTUR SIMPLE
Largest movements
- Tangible fixed assets +€13,562
up €13,562 (+917.0%), from €1,479 to €15,041
of which Plant, machinery and equipment: +€9,727
- Cash +€934
up €934 (+7.2%), from €13,058 to €13,992
mainly Debts after one year (+€5,423) and Trade debts (+€5,354)
- Stocks and contracts -€811
down €811 (-14.4%), from €5,623 to €4,812
- Debts after one year +€5,423
new in 2025: €5,423
- Trade debts +€5,354
up €5,354 (+153.2%), from €3,495 to €8,849
- Current portion of long-term debt +€3,257
new in 2025: €3,257
- Profit (loss) carried forward -€818
down €818 (-23.6%), from €3,466 to €2,648
- Gross operating margin -€8,265
down €8,265 (-18.1%), from €45,760 to €37,495
- Staff costs -€2,826
down €2,826 (-7.8%), from €36,140 to €33,314
- Depreciation +€1,077
up €1,077 (+210.4%), from €512 to €1,589
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 | €21,488 | €34,616 | +€13,128 | +61.1% |
| Fixed assets | 21/28 | €1,529 | €15,091 | +€13,562 | +887.0% |
| Tangible fixed assets | 22/27 | €1,479 | €15,041 | +€13,562 | +917.0% |
| Plant, machinery and equipment | 23 | €340 | €10,067 | +€9,727 | +2860.9% |
| Furniture and vehicles | 24 | €1,139 | €4,974 | +€3,835 | +336.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €19,959 | €19,525 | -€434 | -2.2% |
| Stocks and contracts in progress | 3 | €5,623 | €4,812 | -€811 | -14.4% |
| Stocks | 30/36 | €5,623 | €4,812 | -€811 | -14.4% |
| Amounts receivable within one year | 40/41 | €999 | €721 | -€278 | -27.8% |
| Trade receivables | 40 | €999 | €721 | -€278 | -27.8% |
| Cash at bank and in hand | 54/58 | €13,058 | €13,992 | +€934 | +7.2% |
| Deferred charges and accrued income | 490/1 | €279 | - | -€279 | |
| Total equity and liabilities | 10/49 | €21,488 | €34,616 | +€13,128 | +61.1% |
| Equity | 10/15 | €11,832 | €11,014 | -€818 | -6.9% |
| Contributions | 10/11 | €6,515 | €6,515 | = | 0.0% |
| Reserves | 13 | €1,851 | €1,851 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,851 | €1,851 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,851 | €1,851 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,466 | €2,648 | -€818 | -23.6% |
| Amounts payable | 17/49 | €9,656 | €23,602 | +€13,946 | +144.4% |
| Amounts payable after more than one year | 17 | - | €5,423 | +€5,423 | |
| Financial debts | 170/4 | - | €5,423 | +€5,423 | |
| Amounts payable within one year | 42/48 | €9,656 | €18,179 | +€8,523 | +88.3% |
| Current portion of amounts payable after more than one year | 42 | - | €3,257 | +€3,257 | |
| Trade debts | 44 | €3,495 | €8,849 | +€5,354 | +153.2% |
| Suppliers | 440/4 | €3,495 | €8,849 | +€5,354 | +153.2% |
| Taxes, remuneration and social security | 45 | €3,820 | €3,981 | +€161 | +4.2% |
| Taxes | 450/3 | €1,983 | €2,173 | +€190 | +9.6% |
| Remuneration and social security | 454/9 | €1,837 | €1,808 | -€29 | -1.6% |
| Other amounts payable | 47/48 | €2,341 | €2,092 | -€249 | -10.6% |
| Remuneration, social security and pensions | 62 | €36,140 | €33,314 | -€2,826 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €512 | €1,589 | +€1,077 | +210.4% |
| Other operating charges | 640/8 | €2,028 | €2,170 | +€142 | +7.0% |
| Gross operating margin | 9900 | €45,760 | €37,495 | -€8,265 | -18.1% |
| Operating profit (loss) | 9901 | €7,080 | €422 | -€6,658 | -94.0% |
| Financial income | 75/76B | €12 | €27 | +€15 | +125.0% |
| Recurring financial income | 75 | €12 | €27 | +€15 | +125.0% |
| Financial charges | 65/66B | €985 | €906 | -€79 | -8.0% |
| Recurring financial charges | 65 | €985 | €906 | -€79 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €6,107 | -€457 | -€6,564 | |
| Income taxes | 67/77 | €338 | €361 | +€23 | +6.8% |
| Profit (loss) for the period | 9904 | €5,769 | -€818 | -€6,587 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,769 | -€818 | -€6,587 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.