CUBE IT SOLUTIONS: 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 IT SOLUTIONS
Largest movements
- Receivables within one year -€195,991
down €195,991 (-47.5%), from €413,032 to €217,040
of which Trade receivables: -€187,515
- Current investments +€150,000
up €150,000 (+75.0%), from €200,000 to €350,000
- Cash +€20,538
up €20,538 (+10.9%), from €188,121 to €208,660
mainly Receivables within one year (+€195,991) and Net result for the year (+€88,295)
- Other debts +€87,963
up €87,963 (+12766.9%), from €689 to €88,652
- Trade debts -€70,678
down €70,678 (-50.7%), from €139,484 to €68,806
- Tax, wage and social debts -€33,396
down €33,396 (-20.2%), from €165,476 to €132,079
of which Taxes: -€26,748
- Taxes -€37,109
down €37,109 (-87.7%), from €42,320 to €5,211
- Staff costs +€25,233
up €25,233 (+4.9%), from €515,397 to €540,630
- Gross operating margin -€7,878
down €7,878 (-1.2%), from €685,049 to €677,171
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 | €1,026,397 | €1,012,197 | -€14,199 | -1.4% |
| Fixed assets | 21/28 | €113,138 | €113,333 | +€195 | +0.2% |
| Intangible fixed assets | 21 | - | €3,294 | +€3,294 | |
| Tangible fixed assets | 22/27 | €113,138 | €110,038 | -€3,099 | -2.7% |
| Plant, machinery and equipment | 23 | €5,738 | €1,381 | -€4,357 | -75.9% |
| Furniture and vehicles | 24 | €107,400 | €108,658 | +€1,258 | +1.2% |
| Current assets | 29/58 | €913,259 | €898,865 | -€14,394 | -1.6% |
| Stocks and contracts in progress | 3 | €110,293 | €113,945 | +€3,652 | +3.3% |
| Stocks | 30/36 | €110,293 | €113,945 | +€3,652 | +3.3% |
| Amounts receivable within one year | 40/41 | €413,032 | €217,040 | -€195,991 | -47.5% |
| Trade receivables | 40 | €401,078 | €213,563 | -€187,515 | -46.8% |
| Other amounts receivable | 41 | €11,953 | €3,477 | -€8,476 | -70.9% |
| Current investments | 50/53 | €200,000 | €350,000 | +€150,000 | +75.0% |
| Cash at bank and in hand | 54/58 | €188,121 | €208,660 | +€20,538 | +10.9% |
| Deferred charges and accrued income | 490/1 | €1,813 | €9,219 | +€7,407 | +408.6% |
| Total equity and liabilities | 10/49 | €1,026,397 | €1,012,197 | -€14,199 | -1.4% |
| Equity | 10/15 | €637,545 | €637,840 | +€295 | 0.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €612,545 | €612,840 | +€295 | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €610,045 | €610,340 | +€295 | 0.0% |
| Amounts payable | 17/49 | €388,852 | €374,358 | -€14,494 | -3.7% |
| Amounts payable after more than one year | 17 | €49,013 | €49,958 | +€945 | +1.9% |
| Financial debts | 170/4 | €49,013 | €49,958 | +€945 | +1.9% |
| Amounts payable within one year | 42/48 | €339,839 | €324,386 | -€15,453 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €25,728 | €34,849 | +€9,122 | +35.5% |
| Financial debts | 43 | €8,463 | - | -€8,463 | |
| Credit institutions | 430/8 | €8,463 | - | -€8,463 | |
| Trade debts | 44 | €139,484 | €68,806 | -€70,678 | -50.7% |
| Suppliers | 440/4 | €139,484 | €68,806 | -€70,678 | -50.7% |
| Taxes, remuneration and social security | 45 | €165,476 | €132,079 | -€33,396 | -20.2% |
| Taxes | 450/3 | €59,241 | €32,494 | -€26,748 | -45.2% |
| Remuneration and social security | 454/9 | €106,234 | €99,586 | -€6,649 | -6.3% |
| Other amounts payable | 47/48 | €689 | €88,652 | +€87,963 | +12766.9% |
| Accrued charges and deferred income | 492/3 | - | €14 | +€14 | |
| Remuneration, social security and pensions | 62 | €515,397 | €540,630 | +€25,233 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,095 | €40,327 | -€5,768 | -12.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €491 | €2,113 | +€1,621 | +329.9% |
| Other operating charges | 640/8 | €1,681 | €2,063 | +€382 | +22.7% |
| Gross operating margin | 9900 | €685,049 | €677,171 | -€7,878 | -1.2% |
| Operating profit (loss) | 9901 | €121,384 | €92,038 | -€29,346 | -24.2% |
| Financial income | 75/76B | €8,907 | €5,345 | -€3,562 | -40.0% |
| Recurring financial income | 75 | €8,907 | €5,345 | -€3,562 | -40.0% |
| Financial charges | 65/66B | €4,914 | €3,877 | -€1,037 | -21.1% |
| Recurring financial charges | 65 | €4,914 | €3,877 | -€1,037 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €125,377 | €93,506 | -€31,871 | -25.4% |
| Income taxes | 67/77 | €42,320 | €5,211 | -€37,109 | -87.7% |
| Profit (loss) for the period | 9904 | €83,057 | €88,295 | +€5,238 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €83,057 | €88,295 | +€5,238 | +6.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.