CuBe Consult: 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 Consult
Largest movements
- Cash +€132,303
up €132,303 (+405.1%), from €32,656 to €164,959
mainly Current investments (+€125,000) and Net result for the year (+€55,336)
- Current investments -€125,000
no longer reported in 2025 (was €125,000)
- Receivables within one year +€3,751
up €3,751 (+16.5%), from €22,694 to €26,446
of which Other amounts receivable: +€4,628
- Other debts +€35,766
up €35,766 (+381.8%), from €9,367 to €45,133
- Reserves -€26,621
down €26,621 (-15.8%), from €168,020 to €141,399
- Gross operating margin +€33,974
up €33,974 (+75.7%), from €44,903 to €78,877
- Taxes +€9,056
up €9,056 (+70.0%), from €12,933 to €21,989
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 | €186,701 | €196,972 | +€10,271 | +5.5% |
| Fixed assets | 21/28 | €4,751 | €3,682 | -€1,069 | -22.5% |
| Tangible fixed assets | 22/27 | €4,751 | €3,682 | -€1,069 | -22.5% |
| Plant, machinery and equipment | 23 | €2,099 | €1,845 | -€254 | -12.1% |
| Furniture and vehicles | 24 | €2,652 | €1,837 | -€815 | -30.7% |
| Current assets | 29/58 | €181,950 | €193,290 | +€11,340 | +6.2% |
| Amounts receivable within one year | 40/41 | €22,694 | €26,446 | +€3,751 | +16.5% |
| Trade receivables | 40 | €11,271 | €10,395 | -€876 | -7.8% |
| Other amounts receivable | 41 | €11,423 | €16,050 | +€4,628 | +40.5% |
| Current investments | 50/53 | €125,000 | - | -€125,000 | |
| Cash at bank and in hand | 54/58 | €32,656 | €164,959 | +€132,303 | +405.1% |
| Deferred charges and accrued income | 490/1 | €1,600 | €1,886 | +€286 | +17.9% |
| Total equity and liabilities | 10/49 | €186,701 | €196,972 | +€10,271 | +5.5% |
| Equity | 10/15 | €168,020 | €141,399 | -€26,621 | -15.8% |
| Reserves | 13 | €168,020 | €141,399 | -€26,621 | -15.8% |
| Distributable reserves | 133 | €168,020 | €141,399 | -€26,621 | -15.8% |
| Amounts payable | 17/49 | €18,681 | €55,573 | +€36,892 | +197.5% |
| Amounts payable within one year | 42/48 | €18,681 | €55,573 | +€36,892 | +197.5% |
| Trade debts | 44 | €261 | €547 | +€286 | +109.8% |
| Suppliers | 440/4 | €261 | €547 | +€286 | +109.8% |
| Taxes, remuneration and social security | 45 | €9,054 | €9,893 | +€839 | +9.3% |
| Taxes | 450/3 | €6,397 | €7,212 | +€815 | +12.7% |
| Remuneration and social security | 454/9 | €2,657 | €2,681 | +€24 | +0.9% |
| Other amounts payable | 47/48 | €9,367 | €45,133 | +€35,766 | +381.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,262 | €2,143 | -€119 | -5.3% |
| Other operating charges | 640/8 | €125 | €254 | +€129 | +103.4% |
| Gross operating margin | 9900 | €44,903 | €78,877 | +€33,974 | +75.7% |
| Operating profit (loss) | 9901 | €42,516 | €76,480 | +€33,964 | +79.9% |
| Financial income | 75/76B | €1,852 | €1,523 | -€329 | -17.8% |
| Recurring financial income | 75 | €1,852 | €1,523 | -€329 | -17.8% |
| Financial charges | 65/66B | €744 | €677 | -€67 | -9.0% |
| Recurring financial charges | 65 | €744 | €677 | -€67 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €43,623 | €77,325 | +€33,702 | +77.3% |
| Income taxes | 67/77 | €12,933 | €21,989 | +€9,056 | +70.0% |
| Profit (loss) for the period | 9904 | €30,690 | €55,336 | +€24,646 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,690 | €55,336 | +€24,646 | +80.3% |
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 8 October 2026 via checked.be.