x(t+1) = Ax(t) + b, (x is forward-looking)
x(t) = Ax(t-1) + b. (x is predetermined)
The difference between "forward-looking variables" vs. "predetermined variables" has to do with conditional expectations. In the example above, x(t+1) = Ax(t) + b, (x is forward-looking) as E_t x(t+1) = Ax(t) + b.
In contrast, in x(t) = Ax(t-1) + b. (x is predetermined), you could also add an conditional expectation at time t, but it would be redundant. Due to this conditional expectations operator, both statements are not (!) the same