FUTURE COMPTA: 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.
FUTURE COMPTA
Largest movements
- Cash -€36,689
down €36,689 (-26.8%), from €136,974 to €100,284
mainly Investment in fixed assets (net) (-€34,849) and Current portion of long-term debt (-€28,981)
- Tangible fixed assets +€4,740
up €4,740 (+1.7%), from €272,099 to €276,839
of which Plant, machinery and equipment: +€28,048
- Current portion of long-term debt -€28,981
down €28,981 (-83.2%), from €34,825 to €5,843
- Debts after one year -€5,843
no longer reported in 2025 (was €5,843)
- Profit (loss) carried forward +€4,812
up €4,812 (+61.5%), from €7,829 to €12,640
- Gross operating margin -€43,230
down €43,230 (-51.7%), from €83,650 to €40,420
- Taxes -€12,290
down €12,290 (-91.4%), from €13,447 to €1,157
- Purchases and services +€6,380
new in 2025: €6,380
- Depreciation +€3,068
up €3,068 (+11.3%), from €27,042 to €30,109
- Other operating charges +€2,032
up €2,032 (+77.7%), from €2,614 to €4,646
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 | €409,073 | €377,154 | -€31,919 | -7.8% |
| Fixed assets | 21/28 | €272,099 | €276,839 | +€4,740 | +1.7% |
| Tangible fixed assets | 22/27 | €272,099 | €276,839 | +€4,740 | +1.7% |
| Plant, machinery and equipment | 23 | €39,757 | €67,805 | +€28,048 | +70.5% |
| Furniture and vehicles | 24 | €6,201 | €2,868 | -€3,333 | -53.8% |
| Other tangible fixed assets | 26 | €226,142 | €206,167 | -€19,975 | -8.8% |
| Current assets | 29/58 | €136,974 | €100,315 | -€36,659 | -26.8% |
| Amounts receivable within one year | 40/41 | - | €30 | +€30 | |
| Other amounts receivable | 41 | - | €30 | +€30 | |
| Cash at bank and in hand | 54/58 | €136,974 | €100,284 | -€36,689 | -26.8% |
| Total equity and liabilities | 10/49 | €409,073 | €377,154 | -€31,919 | -7.8% |
| Equity | 10/15 | €366,429 | €371,240 | +€4,812 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €340,000 | €340,000 | = | 0.0% |
| Distributable reserves | 133 | €340,000 | €340,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,829 | €12,640 | +€4,812 | +61.5% |
| Amounts payable | 17/49 | €42,644 | €5,913 | -€36,731 | -86.1% |
| Amounts payable after more than one year | 17 | €5,843 | - | -€5,843 | |
| Financial debts | 170/4 | €5,843 | - | -€5,843 | |
| Amounts payable within one year | 42/48 | €36,801 | €5,913 | -€30,888 | -83.9% |
| Current portion of amounts payable after more than one year | 42 | €34,825 | €5,843 | -€28,981 | -83.2% |
| Trade debts | 44 | €70 | €70 | = | 0.0% |
| Suppliers | 440/4 | €70 | €70 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,906 | - | -€1,906 | |
| Taxes | 450/3 | €1,906 | - | -€1,906 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,380 | +€6,380 | |
| Remuneration, social security and pensions | 62 | €384 | €387 | +€3 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,042 | €30,109 | +€3,068 | +11.3% |
| Other operating charges | 640/8 | €2,614 | €4,646 | +€2,032 | +77.7% |
| Gross operating margin | 9900 | €83,650 | €40,420 | -€43,230 | -51.7% |
| Operating profit (loss) | 9901 | €53,610 | €5,277 | -€48,333 | -90.2% |
| Financial income | 75/76B | €1,969 | €1,537 | -€431 | -21.9% |
| Recurring financial income | 75 | €1,969 | €1,537 | -€431 | -21.9% |
| Financial charges | 65/66B | €945 | €845 | -€99 | -10.5% |
| Recurring financial charges | 65 | €945 | €845 | -€99 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €54,634 | €5,969 | -€48,665 | -89.1% |
| Income taxes | 67/77 | €13,447 | €1,157 | -€12,290 | -91.4% |
| Profit (loss) for the period | 9904 | €41,187 | €4,812 | -€36,375 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,187 | €4,812 | -€36,375 | -88.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.