FUTURUM CONSULT: 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.
FUTURUM CONSULT
Largest movements
- Receivables within one year +€4,466
up €4,466 (+130%), from €3,426 to €7,893
of which Trade receivables: +€4,465
- Cash -€3,758
down €3,758 (-55.7%), from €6,743 to €2,985
mainly Other debts (-€10,101) and Receivables within one year (-€4,466)
- Tangible fixed assets +€459
up €459 (+8.6%), from €5,369 to €5,828
of which Other tangible fixed assets: +€2,805
- Other debts -€10,101
down €10,101 (-95.1%), from €10,618 to €517
- Profit (loss) carried forward +€4,298
up €4,298 (+30.5%), from -€14,087 to -€9,789
- Trade debts +€3,556
up €3,556 (+1,468%), from €242 to €3,798
- Tax, wage and social debts +€3,414
up €3,414 (+484%), from €705 to €4,119
- Depreciation -€3,135
down €3,135 (-44.8%), from €6,999 to €3,865
- Gross operating margin +€1,555
up €1,555 (+15.6%), from €9,940 to €11,495
- Taxes +€532
up €532 (+23.3%), from €2,282 to €2,813
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 | €15,538 | €16,706 | +€1,167 | +7.5% |
| Fixed assets | 21/28 | €5,369 | €5,828 | +€459 | +8.6% |
| Tangible fixed assets | 22/27 | €5,369 | €5,828 | +€459 | +8.6% |
| Furniture and vehicles | 24 | €5,369 | €3,024 | -€2,345 | -43.7% |
| Other tangible fixed assets | 26 | - | €2,805 | +€2,805 | |
| Current assets | 29/58 | €10,169 | €10,877 | +€708 | +7.0% |
| Amounts receivable within one year | 40/41 | €3,426 | €7,893 | +€4,466 | +130% |
| Trade receivables | 40 | €1,706 | €6,171 | +€4,465 | +262% |
| Other amounts receivable | 41 | €1,720 | €1,722 | +€2 | +0.1% |
| Cash at bank and in hand | 54/58 | €6,743 | €2,985 | -€3,758 | -55.7% |
| Total equity and liabilities | 10/49 | €15,538 | €16,706 | +€1,167 | +7.5% |
| Equity | 10/15 | €3,973 | €8,271 | +€4,298 | +108% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,087 | -€9,789 | +€4,298 | +30.5% |
| Amounts payable | 17/49 | €11,565 | €8,434 | -€3,131 | -27.1% |
| Amounts payable within one year | 42/48 | €11,565 | €8,434 | -€3,131 | -27.1% |
| Trade debts | 44 | €242 | €3,798 | +€3,556 | +1,468% |
| Suppliers | 440/4 | €242 | €3,798 | +€3,556 | +1,468% |
| Taxes, remuneration and social security | 45 | €705 | €4,119 | +€3,414 | +484% |
| Taxes | 450/3 | €705 | €4,119 | +€3,414 | +484% |
| Other amounts payable | 47/48 | €10,618 | €517 | -€10,101 | -95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,999 | €3,865 | -€3,135 | -44.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €9,940 | €11,495 | +€1,555 | +15.6% |
| Operating profit (loss) | 9901 | €2,553 | €7,231 | +€4,678 | +183% |
| Financial charges | 65/66B | €120 | €119 | -€1 | -0.6% |
| Recurring financial charges | 65 | €120 | €119 | -€1 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €2,434 | €7,112 | +€4,678 | +192% |
| Income taxes | 67/77 | €2,282 | €2,813 | +€532 | +23.3% |
| Profit (loss) for the period | 9904 | €152 | €4,298 | +€4,147 | +2,731% |
| Profit (loss) for the period to be appropriated | 9905 | €152 | €4,298 | +€4,147 | +2,731% |
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 23 October 2026 via checked.be.