To understand how presence of a  futile cycle helps maintain low levels of ATP and generation heat in some species we look at metabolic pathways dealing with reciprocal regulation of glycolysis and gluconeogenesis.
The swim bladder of many fish; such as zebrafish for example - is an organ internally filled with gas that helps contribute to their buoyancy. These gas gland cell are found to be located where the capillaries and nerves are found. Analyses of metabolic enzymes demonstrated that a gluconeogenesis enzyme fructose-1,6- bisphosphatase (Fbp1) and a glycolytic enzyme glyceraldehyde-3-phosphate dehydrogenase (Gapdh) are highly expressed in gas gland cells. The study signified that the characterization of the zebrafish swim bladder should not contain any expression fructose-1,6-bisphosphatase gene. The tissue of the swim bladder is known to be very high in glycogenic activity and lacking in gluconeogenesis, yet a predominant amount of Fbp was found to be expressed. This finding suggests that in the gas gland cell, Fbp forms an ATP-dependent metabolic futile cycle. Generation of heat is critically important for the gas gland cells to synthesize lactic acid because the process is strongly inhibited if ATP is accumulated.
Another example suggest that heat generation in fugu swim bladder will be transported out of the site of generation, however it may still be constantly recovered back through the rete mirabile so as to maintain the temperature of the gas gland higher than other areas of the body.
Another example of futile cycle benefiting in generation of heat is found in bumblebees. The futile cycle involving Fbp and Pfk is used by bumble bees to produce heat in flight muscles and warm up their bodies considerably at low ambient temperatures.