FUTURMAT: 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.
FUTURMAT
Largest movements
- Cash +€6,023
up €6,023 (+345%), from €1,747 to €7,770
mainly Net result for the year (+€7,567) and Receivables within one year (+€4,187)
- Stocks and contracts +€5,040
up €5,040 (+378%), from €1,333 to €6,373
- Receivables within one year -€4,187
down €4,187 (-59.3%), from €7,059 to €2,872
of which Other amounts receivable: -€3,461
- Tangible fixed assets -€2,217
down €2,217 (-51.8%), from €4,277 to €2,060
of which Furniture and vehicles: -€2,042
- Deferred charges and accrued income -€1,246
down €1,246 (-98.0%), from €1,271 to €25
- Profit (loss) carried forward +€7,567
up €7,567 (+23.1%), from -€32,711 to -€25,143
- Debts after one year -€6,329
down €6,329 (-42.8%), from €14,786 to €8,457
- Other debts +€1,465
up €1,465 (+140%), from €1,048 to €2,513
- Tax, wage and social debts +€800
new in 2025: €800
- Accrued charges and deferred income -€375
no longer reported in 2025 (was €375)
- Gross operating margin -€8,208
down €8,208 (-33.2%), from €24,711 to €16,503
- Taxes +€2,471
up €2,471 (+733%), from €337 to €2,808
- Depreciation -€794
down €794 (-24.6%), from €3,225 to €2,431
- Other operating charges +€755
up €755 (+76.7%), from €984 to €1,739
- Staff costs +€521
no longer reported in 2025 (was -€521)
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 | €15,687 | €19,100 | +€3,412 | +21.8% |
| Fixed assets | 21/28 | €4,277 | €2,060 | -€2,217 | -51.8% |
| Tangible fixed assets | 22/27 | €4,277 | €2,060 | -€2,217 | -51.8% |
| Plant, machinery and equipment | 23 | €825 | €649 | -€175 | -21.3% |
| Furniture and vehicles | 24 | €3,453 | €1,411 | -€2,042 | -59.1% |
| Current assets | 29/58 | €11,410 | €17,040 | +€5,629 | +49.3% |
| Stocks and contracts in progress | 3 | €1,333 | €6,373 | +€5,040 | +378% |
| Stocks | 30/36 | €1,333 | €6,373 | +€5,040 | +378% |
| Amounts receivable within one year | 40/41 | €7,059 | €2,872 | -€4,187 | -59.3% |
| Trade receivables | 40 | €726 | - | -€726 | |
| Other amounts receivable | 41 | €6,333 | €2,872 | -€3,461 | -54.7% |
| Cash at bank and in hand | 54/58 | €1,747 | €7,770 | +€6,023 | +345% |
| Deferred charges and accrued income | 490/1 | €1,271 | €25 | -€1,246 | -98.0% |
| Total equity and liabilities | 10/49 | €15,687 | €19,100 | +€3,412 | +21.8% |
| Equity | 10/15 | -€18,332 | -€10,765 | +€7,567 | +41.3% |
| Contributions | 10/11 | €12,519 | €12,519 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,711 | -€25,143 | +€7,567 | +23.1% |
| Amounts payable | 17/49 | €34,020 | €29,864 | -€4,155 | -12.2% |
| Amounts payable after more than one year | 17 | €14,786 | €8,457 | -€6,329 | -42.8% |
| Financial debts | 170/4 | €14,786 | €8,457 | -€6,329 | -42.8% |
| Amounts payable within one year | 42/48 | €18,858 | €21,408 | +€2,549 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €6,966 | €7,329 | +€364 | +5.2% |
| Trade debts | 44 | €10,845 | €10,765 | -€80 | -0.7% |
| Suppliers | 440/4 | €10,845 | €10,765 | -€80 | -0.7% |
| Taxes, remuneration and social security | 45 | - | €800 | +€800 | |
| Taxes | 450/3 | - | €800 | +€800 | |
| Other amounts payable | 47/48 | €1,048 | €2,513 | +€1,465 | +140% |
| Accrued charges and deferred income | 492/3 | €375 | - | -€375 | |
| Remuneration, social security and pensions | 62 | -€521 | - | +€521 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,225 | €2,431 | -€794 | -24.6% |
| Other operating charges | 640/8 | €984 | €1,739 | +€755 | +76.7% |
| Gross operating margin | 9900 | €24,711 | €16,503 | -€8,208 | -33.2% |
| Operating profit (loss) | 9901 | €21,022 | €12,333 | -€8,690 | -41.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,064 | €1,957 | -€107 | -5.2% |
| Recurring financial charges | 65 | €2,064 | €1,957 | -€107 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €18,959 | €10,375 | -€8,583 | -45.3% |
| Income taxes | 67/77 | €337 | €2,808 | +€2,471 | +733% |
| Profit (loss) for the period | 9904 | €18,622 | €7,567 | -€11,054 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,622 | €7,567 | -€11,054 | -59.4% |
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 17 October 2026 via checked.be.