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
- Cash +€36,991
up €36,991 (+28.0%), from €131,899 to €168,890
mainly Receivables within one year (+€32,886) and Other debts (+€25,817)
- Receivables within one year -€32,886
down €32,886 (-99.0%), from €33,204 to €318
of which Trade receivables: -€33,204
- Tangible fixed assets -€15,814
down €15,814 (-23.3%), from €67,761 to €51,947
of which Furniture and vehicles: -€15,506
- Tax, wage and social debts -€31,850
down €31,850 (-93.9%), from €33,911 to €2,060
- Other debts +€25,817
up €25,817 (+38.7%), from €66,630 to €92,447
- Reserves -€5,944
down €5,944 (-4.5%), from €132,798 to €126,854
- Gross operating margin -€90,182
down €90,182 (-85.1%), from €105,987 to €15,805
- Taxes -€18,710
down €18,710 (-98.8%), from €18,941 to €231
- Depreciation +€5,593
up €5,593 (+54.7%), from €10,221 to €15,814
- Financial charges +€1,304
up €1,304 (+31.5%), from €4,134 to €5,438
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 | €233,638 | €221,901 | -€11,738 | -5.0% |
| Fixed assets | 21/28 | €67,761 | €51,947 | -€15,814 | -23.3% |
| Tangible fixed assets | 22/27 | €67,761 | €51,947 | -€15,814 | -23.3% |
| Plant, machinery and equipment | 23 | €685 | €377 | -€308 | -45.0% |
| Furniture and vehicles | 24 | €67,076 | €51,570 | -€15,506 | -23.1% |
| Current assets | 29/58 | €165,877 | €169,954 | +€4,077 | +2.5% |
| Amounts receivable within one year | 40/41 | €33,204 | €318 | -€32,886 | -99.0% |
| Trade receivables | 40 | €33,204 | €0 | -€33,204 | -100.0% |
| Other amounts receivable | 41 | - | €318 | +€318 | |
| Cash at bank and in hand | 54/58 | €131,899 | €168,890 | +€36,991 | +28.0% |
| Deferred charges and accrued income | 490/1 | €774 | €745 | -€29 | -3.7% |
| Total equity and liabilities | 10/49 | €233,638 | €221,901 | -€11,738 | -5.0% |
| Equity | 10/15 | €133,098 | €127,154 | -€5,944 | -4.5% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Reserves | 13 | €132,798 | €126,854 | -€5,944 | -4.5% |
| Distributable reserves | 133 | €132,798 | €126,854 | -€5,944 | -4.5% |
| Amounts payable | 17/49 | €100,541 | €94,747 | -€5,794 | -5.8% |
| Amounts payable within one year | 42/48 | €100,541 | €94,747 | -€5,794 | -5.8% |
| Trade debts | 44 | €0 | €239 | +€239 | |
| Suppliers | 440/4 | €0 | €239 | +€239 | |
| Taxes, remuneration and social security | 45 | €33,911 | €2,060 | -€31,850 | -93.9% |
| Taxes | 450/3 | €33,911 | €2,060 | -€31,850 | -93.9% |
| Other amounts payable | 47/48 | €66,630 | €92,447 | +€25,817 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,221 | €15,814 | +€5,593 | +54.7% |
| Other operating charges | 640/8 | €335 | €266 | -€69 | -20.7% |
| Gross operating margin | 9900 | €105,987 | €15,805 | -€90,182 | -85.1% |
| Operating profit (loss) | 9901 | €95,431 | -€275 | -€95,706 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,134 | €5,438 | +€1,304 | +31.5% |
| Recurring financial charges | 65 | €4,134 | €5,438 | +€1,304 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €91,297 | -€5,713 | -€97,010 | |
| Income taxes | 67/77 | €18,941 | €231 | -€18,710 | -98.8% |
| Profit (loss) for the period | 9904 | €72,356 | -€5,944 | -€78,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,356 | -€5,944 | -€78,300 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.