FUTUROGRAM: 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.
FUTUROGRAM
Largest movements
- Receivables within one year +€2,577
up €2,577 (+194%), from €1,330 to €3,907
- Cash -€750
down €750 (-67.2%), from €1,116 to €366
mainly Net result for the year (-€12,898) and Receivables within one year (-€2,577)
- Financial fixed assets +€275
new in 2025: €275
- Debts after one year +€15,000
up €15,000 (+75.0%), from €20,000 to €35,000
- Profit (loss) carried forward -€12,898
down €12,898 (-54.3%), from -€23,754 to -€36,652
- Gross operating margin +€6,072
up €6,072 (+32.8%), from -€18,513 to -€12,441
- Other operating charges +€400
new in 2025: €400
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 | €2,446 | €4,548 | +€2,102 | +85.9% |
| Fixed assets | 21/28 | - | €275 | +€275 | |
| Financial fixed assets | 28 | - | €275 | +€275 | |
| Current assets | 29/58 | €2,446 | €4,273 | +€1,827 | +74.7% |
| Amounts receivable within one year | 40/41 | €1,330 | €3,907 | +€2,577 | +194% |
| Other amounts receivable | 41 | €1,330 | €3,907 | +€2,577 | +194% |
| Cash at bank and in hand | 54/58 | €1,116 | €366 | -€750 | -67.2% |
| Total equity and liabilities | 10/49 | €2,446 | €4,548 | +€2,102 | +85.9% |
| Equity | 10/15 | -€17,554 | -€30,452 | -€12,898 | -73.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,754 | -€36,652 | -€12,898 | -54.3% |
| Amounts payable | 17/49 | €20,000 | €35,000 | +€15,000 | +75.0% |
| Amounts payable after more than one year | 17 | €20,000 | €35,000 | +€15,000 | +75.0% |
| Financial debts | 170/4 | €20,000 | €35,000 | +€15,000 | +75.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€18,513 | -€12,441 | +€6,072 | +32.8% |
| Operating profit (loss) | 9901 | -€18,513 | -€12,840 | +€5,673 | +30.6% |
| Financial charges | 65/66B | €79 | €58 | -€22 | -27.2% |
| Recurring financial charges | 65 | €79 | €58 | -€22 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,592 | -€12,898 | +€5,694 | +30.6% |
| Profit (loss) for the period | 9904 | -€18,592 | -€12,898 | +€5,694 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,592 | -€12,898 | +€5,694 | +30.6% |
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 19 October 2026 via checked.be.