CHEZ CUBITUS: 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.
CHEZ CUBITUS
Largest movements
- Receivables within one year +€20,641
new in 2025: €20,641
of which Trade receivables: +€13,282
- Tangible fixed assets +€12,284
up €12,284 (+55.6%), from €22,077 to €34,361
of which Plant, machinery and equipment: +€11,807
- Cash +€8,362
up €8,362 (+39.5%), from €21,144 to €29,507
mainly Other debts (+€16,778) and Trade debts (+€12,900)
- Stocks and contracts -€6,750
down €6,750 (-67.5%), from €10,000 to €3,250
- Other debts +€16,778
up €16,778 (+840%), from €1,997 to €18,775
- Trade debts +€12,900
up €12,900 (+630%), from €2,048 to €14,948
- Profit (loss) carried forward +€6,140
up €6,140, from -€1,411 to €4,729
- Tax, wage and social debts -€1,092
down €1,092 (-17.6%), from €6,211 to €5,119
of which Taxes: -€2,405
- Staff costs -€3,714
down €3,714 (-16.6%), from €22,410 to €18,696
- Other operating charges -€2,338
down €2,338 (-76.9%), from €3,042 to €704
- Gross operating margin +€2,059
up €2,059 (+6.8%), from €30,426 to €32,485
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 | €55,529 | €90,254 | +€34,725 | +62.5% |
| Fixed assets | 21/28 | €24,215 | €36,499 | +€12,284 | +50.7% |
| Tangible fixed assets | 22/27 | €22,077 | €34,361 | +€12,284 | +55.6% |
| Plant, machinery and equipment | 23 | €21,152 | €32,958 | +€11,807 | +55.8% |
| Furniture and vehicles | 24 | €926 | €1,403 | +€477 | +51.6% |
| Financial fixed assets | 28 | €2,138 | €2,138 | = | 0.0% |
| Current assets | 29/58 | €31,314 | €53,755 | +€22,442 | +71.7% |
| Stocks and contracts in progress | 3 | €10,000 | €3,250 | -€6,750 | -67.5% |
| Stocks | 30/36 | €10,000 | €3,250 | -€6,750 | -67.5% |
| Amounts receivable within one year | 40/41 | - | €20,641 | +€20,641 | |
| Trade receivables | 40 | - | €13,282 | +€13,282 | |
| Other amounts receivable | 41 | - | €7,359 | +€7,359 | |
| Cash at bank and in hand | 54/58 | €21,144 | €29,507 | +€8,362 | +39.5% |
| Deferred charges and accrued income | 490/1 | €169 | €357 | +€188 | +111% |
| Total equity and liabilities | 10/49 | €55,529 | €90,254 | +€34,725 | +62.5% |
| Equity | 10/15 | €41,589 | €47,729 | +€6,140 | +14.8% |
| Contributions | 10/11 | €43,000 | €43,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,411 | €4,729 | +€6,140 | |
| Amounts payable | 17/49 | €13,939 | €42,525 | +€28,586 | +205% |
| Amounts payable after more than one year | 17 | €3,683 | €3,683 | = | 0.0% |
| Other amounts payable | 178/9 | €3,683 | €3,683 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,257 | €38,843 | +€28,586 | +279% |
| Trade debts | 44 | €2,048 | €14,948 | +€12,900 | +630% |
| Suppliers | 440/4 | €2,048 | €14,948 | +€12,900 | +630% |
| Taxes, remuneration and social security | 45 | €6,211 | €5,119 | -€1,092 | -17.6% |
| Taxes | 450/3 | €2,405 | €0 | -€2,405 | -100% |
| Remuneration and social security | 454/9 | €3,806 | €5,119 | +€1,313 | +34.5% |
| Other amounts payable | 47/48 | €1,997 | €18,775 | +€16,778 | +840% |
| Non-recurring operating income | 76A | - | €35,936 | +€35,936 | |
| Remuneration, social security and pensions | 62 | €22,410 | €18,696 | -€3,714 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,023 | €6,107 | +€84 | +1.4% |
| Other operating charges | 640/8 | €3,042 | €704 | -€2,338 | -76.9% |
| Gross operating margin | 9900 | €30,426 | €32,485 | +€2,059 | +6.8% |
| Operating profit (loss) | 9901 | -€1,048 | €6,978 | +€8,026 | |
| Financial income | 75/76B | €0 | €27 | +€27 | +20,669% |
| Recurring financial income | 75 | €0 | €27 | +€27 | +20,669% |
| Financial charges | 65/66B | €937 | €866 | -€72 | -7.7% |
| Recurring financial charges | 65 | €937 | €866 | -€72 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,985 | €6,140 | +€8,125 | |
| Profit (loss) for the period | 9904 | -€1,985 | €6,140 | +€8,125 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,985 | €6,140 | +€8,125 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.