CUBE CONSULTING: 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.
CUBE CONSULTING
Largest movements
- Receivables within one year +€15,090
up €15,090 (+10.2%), from €147,227 to €162,317
of which Trade receivables: +€75,000
- Cash -€9,240
down €9,240 (-8.5%), from €108,334 to €99,094
mainly Net result for the year (-€34,894) and Receivables within one year (-€15,090)
- Other debts +€51,104
up €51,104 (+114%), from €44,747 to €95,851
- Reserves -€40,000
down €40,000 (-21.1%), from €190,000 to €150,000
- Tax, wage and social debts -€6,303
down €6,303 (-66.8%), from €9,430 to €3,127
- Profit (loss) carried forward +€5,106
up €5,106 (+3,658%), from €140 to €5,245
- Financial charges +€31,768
up €31,768 (+14,506%), from €219 to €31,987
- Gross operating margin +€12,544
up €12,544 (+83.9%), from -€14,950 to -€2,406
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 | €255,561 | €263,115 | +€7,554 | +3.0% |
| Current assets | 29/58 | €255,561 | €263,115 | +€7,554 | +3.0% |
| Amounts receivable within one year | 40/41 | €147,227 | €162,317 | +€15,090 | +10.2% |
| Trade receivables | 40 | - | €75,000 | +€75,000 | |
| Other amounts receivable | 41 | €147,227 | €87,317 | -€59,910 | -40.7% |
| Cash at bank and in hand | 54/58 | €108,334 | €99,094 | -€9,240 | -8.5% |
| Deferred charges and accrued income | 490/1 | - | €1,704 | +€1,704 | |
| Total equity and liabilities | 10/49 | €255,561 | €263,115 | +€7,554 | +3.0% |
| Equity | 10/15 | €196,340 | €161,445 | -€34,894 | -17.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €190,000 | €150,000 | -€40,000 | -21.1% |
| Distributable reserves | 133 | €190,000 | €150,000 | -€40,000 | -21.1% |
| Profit (loss) carried forward | 14 | €140 | €5,245 | +€5,106 | +3,658% |
| Amounts payable | 17/49 | €59,221 | €101,669 | +€42,448 | +71.7% |
| Amounts payable within one year | 42/48 | €59,221 | €101,669 | +€42,448 | +71.7% |
| Trade debts | 44 | €5,044 | €2,691 | -€2,353 | -46.6% |
| Suppliers | 440/4 | €5,044 | €2,691 | -€2,353 | -46.6% |
| Taxes, remuneration and social security | 45 | €9,430 | €3,127 | -€6,303 | -66.8% |
| Taxes | 450/3 | €9,430 | €3,127 | -€6,303 | -66.8% |
| Other amounts payable | 47/48 | €44,747 | €95,851 | +€51,104 | +114% |
| Other operating charges | 640/8 | €340 | €352 | +€11 | +3.4% |
| Gross operating margin | 9900 | -€14,950 | -€2,406 | +€12,544 | +83.9% |
| Operating profit (loss) | 9901 | -€15,290 | -€2,758 | +€12,532 | +82.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €219 | €31,987 | +€31,768 | +14,506% |
| Recurring financial charges | 65 | €219 | €31,987 | +€31,768 | +14,506% |
| Profit (loss) for the period before taxes | 9903 | -€15,509 | -€34,743 | -€19,235 | -124% |
| Income taxes | 67/77 | €104 | €151 | +€46 | +44.5% |
| Profit (loss) for the period | 9904 | -€15,613 | -€34,894 | -€19,281 | -123% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,613 | -€34,894 | -€19,281 | -123% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.