FUTURE PLANNER: 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 PLANNER
Largest movements
- Cash +€17,074
up €17,074 (+11,917%), from €143 to €17,218
mainly Net result for the year (+€19,856) and Tax, wage and social debts (+€9,527)
- Financial fixed assets +€12,000
up €12,000 (+23.5%), from €51,000 to €63,000
- Receivables within one year -€3,919
down €3,919 (-78.4%), from €5,000 to €1,081
of which Trade receivables: -€4,524
- Tangible fixed assets -€986
down €986 (-43.2%), from €2,282 to €1,296
- Reserves +€13,204
up €13,204 (+128%), from €10,301 to €23,505
- Other debts -€9,681
down €9,681 (-25.0%), from €38,766 to €29,085
- Tax, wage and social debts +€9,527
up €9,527 (+121%), from €7,857 to €17,384
of which Taxes: +€9,766
- Profit (loss) carried forward +€6,652
up €6,652, from -€6,652 to €0
- Short-term financial debts +€6,000
new in 2025: €6,000
- Gross operating margin +€22,687
up €22,687 (+208%), from €10,901 to €33,589
- Taxes +€7,960
up €7,960 (+186%), from €4,280 to €12,240
- Financial charges -€533
down €533 (-77.2%), from €690 to €158
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.
Derived cash bridge
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 | €59,497 | €83,732 | +€24,235 | +40.7% |
| Fixed assets | 21/28 | €53,282 | €64,296 | +€11,014 | +20.7% |
| Tangible fixed assets | 22/27 | €2,282 | €1,296 | -€986 | -43.2% |
| Furniture and vehicles | 24 | €2,282 | €1,296 | -€986 | -43.2% |
| Financial fixed assets | 28 | €51,000 | €63,000 | +€12,000 | +23.5% |
| Current assets | 29/58 | €6,215 | €19,436 | +€13,221 | +213% |
| Amounts receivable within one year | 40/41 | €5,000 | €1,081 | -€3,919 | -78.4% |
| Trade receivables | 40 | €5,000 | €476 | -€4,524 | -90.5% |
| Other amounts receivable | 41 | €0 | €605 | +€605 | |
| Cash at bank and in hand | 54/58 | €143 | €17,218 | +€17,074 | +11,917% |
| Deferred charges and accrued income | 490/1 | €1,072 | €1,138 | +€67 | +6.2% |
| Total equity and liabilities | 10/49 | €59,497 | €83,732 | +€24,235 | +40.7% |
| Equity | 10/15 | €9,849 | €29,705 | +€19,856 | +202% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,301 | €23,505 | +€13,204 | +128% |
| Distributable reserves | 133 | €10,301 | €23,505 | +€13,204 | +128% |
| Profit (loss) carried forward | 14 | -€6,652 | €0 | +€6,652 | |
| Amounts payable | 17/49 | €49,649 | €54,028 | +€4,379 | +8.8% |
| Amounts payable within one year | 42/48 | €49,649 | €54,028 | +€4,379 | +8.8% |
| Financial debts | 43 | - | €6,000 | +€6,000 | |
| Credit institutions | 430/8 | - | €6,000 | +€6,000 | |
| Trade debts | 44 | €3,026 | €1,558 | -€1,468 | -48.5% |
| Suppliers | 440/4 | €3,026 | €1,558 | -€1,468 | -48.5% |
| Taxes, remuneration and social security | 45 | €7,857 | €17,384 | +€9,527 | +121% |
| Taxes | 450/3 | €6,657 | €16,423 | +€9,766 | +147% |
| Remuneration and social security | 454/9 | €1,200 | €962 | -€238 | -19.9% |
| Other amounts payable | 47/48 | €38,766 | €29,085 | -€9,681 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €995 | €986 | -€9 | -0.9% |
| Other operating charges | 640/8 | €646 | €349 | -€297 | -46.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €10,901 | €33,589 | +€22,687 | +208% |
| Operating profit (loss) | 9901 | €9,260 | €32,253 | +€22,993 | +248% |
| Financial income | 75/76B | €122 | €1 | -€121 | -99.1% |
| Recurring financial income | 75 | €122 | €1 | -€121 | -99.1% |
| Financial charges | 65/66B | €690 | €158 | -€533 | -77.2% |
| Recurring financial charges | 65 | €690 | €158 | -€533 | -77.2% |
| Profit (loss) for the period before taxes | 9903 | €8,692 | €32,097 | +€23,405 | +269% |
| Income taxes | 67/77 | €4,280 | €12,240 | +€7,960 | +186% |
| Profit (loss) for the period | 9904 | €4,411 | €19,856 | +€15,445 | +350% |
| Profit (loss) for the period to be appropriated | 9905 | €4,411 | €19,856 | +€15,445 | +350% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.