FUTURE CONCEPT: 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.
FUTURE CONCEPT
Largest movements
- Cash -€63,130
down €63,130 (-90.9%), from €69,467 to €6,337
mainly Net result for the year (-€156,401) and Other debts (-€11,371)
- Receivables within one year -€39,636
down €39,636 (-26.0%), from €152,511 to €112,875
of which Other amounts receivable: -€27,055
- Profit (loss) carried forward -€156,401
down €156,401 (-877.7%), from -€17,819 to -€174,220
- Trade debts +€63,975
up €63,975 (+369.6%), from €17,310 to €81,284
- Other debts -€11,371
down €11,371 (-5.6%), from €202,048 to €190,677
- Gross operating margin -€146,216
down €146,216 (-2731.0%), from -€5,354 to -€151,570
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 | €224,760 | €120,984 | -€103,776 | -46.2% |
| Fixed assets | 21/28 | €1,675 | €607 | -€1,068 | -63.8% |
| Tangible fixed assets | 22/27 | €1,675 | €607 | -€1,068 | -63.8% |
| Plant, machinery and equipment | 23 | €1,675 | €607 | -€1,068 | -63.8% |
| Current assets | 29/58 | €223,085 | €120,377 | -€102,707 | -46.0% |
| Amounts receivable within one year | 40/41 | €152,511 | €112,875 | -€39,636 | -26.0% |
| Trade receivables | 40 | €12,581 | €0 | -€12,581 | -100.0% |
| Other amounts receivable | 41 | €139,930 | €112,875 | -€27,055 | -19.3% |
| Cash at bank and in hand | 54/58 | €69,467 | €6,337 | -€63,130 | -90.9% |
| Deferred charges and accrued income | 490/1 | €1,107 | €1,166 | +€58 | +5.3% |
| Total equity and liabilities | 10/49 | €224,760 | €120,984 | -€103,776 | -46.2% |
| Equity | 10/15 | €2,641 | -€153,760 | -€156,401 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,819 | -€174,220 | -€156,401 | -877.7% |
| Amounts payable | 17/49 | €222,119 | €274,744 | +€52,625 | +23.7% |
| Amounts payable within one year | 42/48 | €221,981 | €274,744 | +€52,763 | +23.8% |
| Trade debts | 44 | €17,310 | €81,284 | +€63,975 | +369.6% |
| Suppliers | 440/4 | €17,310 | €81,284 | +€63,975 | +369.6% |
| Taxes, remuneration and social security | 45 | €2,624 | €2,783 | +€159 | +6.1% |
| Taxes | 450/3 | €2,624 | €2,783 | +€159 | +6.1% |
| Other amounts payable | 47/48 | €202,048 | €190,677 | -€11,371 | -5.6% |
| Accrued charges and deferred income | 492/3 | €138 | €0 | -€138 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,242 | €1,068 | -€174 | -14.0% |
| Other operating charges | 640/8 | €2,987 | €2,293 | -€694 | -23.2% |
| Gross operating margin | 9900 | -€5,354 | -€151,570 | -€146,216 | -2731.0% |
| Operating profit (loss) | 9901 | -€9,583 | -€154,931 | -€145,349 | -1516.8% |
| Financial income | 75/76B | €5,984 | €6,063 | +€79 | +1.3% |
| Recurring financial income | 75 | €5,984 | €6,063 | +€79 | +1.3% |
| Financial charges | 65/66B | €7,876 | €7,532 | -€344 | -4.4% |
| Recurring financial charges | 65 | €7,876 | €7,532 | -€344 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,475 | -€156,401 | -€144,926 | -1263.0% |
| Profit (loss) for the period | 9904 | -€11,475 | -€156,401 | -€144,926 | -1263.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,475 | -€156,401 | -€144,926 | -1263.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.