CUBE ARCHITECTURE: what changed
Two fiscal 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.
CUBE ARCHITECTURE
Largest movements
- Cash -€6,458
down €6,458 (-49.6%), from €13,033 to €6,575
mainly Investment in fixed assets (net) (-€5,826) and Net result for the year (-€5,150)
- Receivables within one year -€2,435
down €2,435 (-10.6%), from €23,037 to €20,602
of which Trade receivables: -€3,933
- Tangible fixed assets +€2,381
up €2,381 (+10.4%), from €22,872 to €25,253
of which Furniture and vehicles: +€5,501
- Trade debts +€5,322
up €5,322 (+213.1%), from €2,498 to €7,820
- Profit (loss) carried forward -€5,150
new in 2025: -€5,150
- Other debts -€3,994
no longer reported in 2025 (was €3,994)
- Tax, wage and social debts -€2,108
down €2,108 (-16.9%), from €12,461 to €10,353
of which Remuneration and social security: -€3,726
- Gross operating margin -€11,073
down €11,073 (-90.8%), from €12,194 to €1,121
- Taxes -€1,969
down €1,969 (-60.7%), from €3,243 to €1,274
- Depreciation -€310
down €310 (-8.2%), from €3,755 to €3,445
- Financial charges -€259
down €259 (-27.9%), from €927 to €669
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.
Cash bridge derived
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 | €58,986 | €52,518 | -€6,467 | -11.0% |
| Fixed assets | 21/28 | €22,915 | €25,297 | +€2,381 | +10.4% |
| Tangible fixed assets | 22/27 | €22,872 | €25,253 | +€2,381 | +10.4% |
| Furniture and vehicles | 24 | - | €5,501 | +€5,501 | |
| Leasing and similar rights | 25 | €510 | - | -€510 | |
| Other tangible fixed assets | 26 | €22,362 | €19,752 | -€2,609 | -11.7% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €36,070 | €27,222 | -€8,849 | -24.5% |
| Amounts receivable within one year | 40/41 | €23,037 | €20,602 | -€2,435 | -10.6% |
| Trade receivables | 40 | €22,700 | €18,767 | -€3,933 | -17.3% |
| Other amounts receivable | 41 | €337 | €1,835 | +€1,497 | +444.0% |
| Cash at bank and in hand | 54/58 | €13,033 | €6,575 | -€6,458 | -49.6% |
| Deferred charges and accrued income | 490/1 | - | €45 | +€45 | |
| Total equity and liabilities | 10/49 | €58,986 | €52,518 | -€6,467 | -11.0% |
| Equity | 10/15 | €39,496 | €34,345 | -€5,150 | -13.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €35,496 | €35,496 | = | 0.0% |
| Distributable reserves | 133 | €35,496 | €35,496 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,150 | -€5,150 | |
| Amounts payable | 17/49 | €19,490 | €18,173 | -€1,317 | -6.8% |
| Amounts payable within one year | 42/48 | €19,490 | €18,173 | -€1,317 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €537 | - | -€537 | |
| Trade debts | 44 | €2,498 | €7,820 | +€5,322 | +213.1% |
| Suppliers | 440/4 | €2,498 | €7,820 | +€5,322 | +213.1% |
| Taxes, remuneration and social security | 45 | €12,461 | €10,353 | -€2,108 | -16.9% |
| Taxes | 450/3 | €8,735 | €10,353 | +€1,618 | +18.5% |
| Remuneration and social security | 454/9 | €3,726 | - | -€3,726 | |
| Other amounts payable | 47/48 | €3,994 | - | -€3,994 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,755 | €3,445 | -€310 | -8.2% |
| Other operating charges | 640/8 | €1,004 | €883 | -€120 | -12.0% |
| Gross operating margin | 9900 | €12,194 | €1,121 | -€11,073 | -90.8% |
| Operating profit (loss) | 9901 | €7,436 | -€3,208 | -€10,643 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €927 | €669 | -€259 | -27.9% |
| Recurring financial charges | 65 | €927 | €669 | -€259 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €6,513 | -€3,876 | -€10,389 | |
| Income taxes | 67/77 | €3,243 | €1,274 | -€1,969 | -60.7% |
| Profit (loss) for the period | 9904 | €3,270 | -€5,150 | -€8,421 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,270 | -€5,150 | -€8,421 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.