CUBE SOFTWARE 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 SOFTWARE SOLUTIONS
Largest movements
- Cash -€64,607
down €64,607 (-46.4%), from €139,366 to €74,758
mainly Contributions, distributions and other (-€74,686) and Other debts (-€37,423)
- Tangible fixed assets -€6,876
down €6,876 (-37.4%), from €18,378 to €11,501
of which Furniture and vehicles: -€6,300
- Other debts -€37,423
down €37,423 (-94.3%), from €39,694 to €2,270
- Reserves -€36,662
down €36,662 (-18.8%), from €194,920 to €158,258
- Tax, wage and social debts -€4,105
down €4,105 (-30.8%), from €13,319 to €9,214
of which Taxes: -€4,125
- Gross operating margin -€4,510
down €4,510 (-6.8%), from €66,228 to €61,718
- Financial income +€1,104
up €1,104 (+184%), from €600 to €1,704
- Taxes -€755
down €755 (-4.4%), from €17,233 to €16,479
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 | €249,644 | €171,335 | -€78,308 | -31.4% |
| Fixed assets | 21/28 | €18,805 | €11,514 | -€7,291 | -38.8% |
| Intangible fixed assets | 21 | €428 | €13 | -€415 | -97.1% |
| Tangible fixed assets | 22/27 | €18,378 | €11,501 | -€6,876 | -37.4% |
| Plant, machinery and equipment | 23 | €1,215 | €639 | -€577 | -47.5% |
| Furniture and vehicles | 24 | €17,163 | €10,863 | -€6,300 | -36.7% |
| Current assets | 29/58 | €230,838 | €159,821 | -€71,017 | -30.8% |
| Amounts receivable within one year | 40/41 | €39,372 | €37,063 | -€2,309 | -5.9% |
| Trade receivables | 40 | €37,984 | €37,063 | -€921 | -2.4% |
| Other amounts receivable | 41 | €1,387 | €0 | -€1,387 | -100% |
| Current investments | 50/53 | €50,000 | €48,000 | -€2,000 | -4.0% |
| Cash at bank and in hand | 54/58 | €139,366 | €74,758 | -€64,607 | -46.4% |
| Deferred charges and accrued income | 490/1 | €2,101 | €0 | -€2,101 | -100% |
| Total equity and liabilities | 10/49 | €249,644 | €171,335 | -€78,308 | -31.4% |
| Equity | 10/15 | €194,920 | €158,258 | -€36,662 | -18.8% |
| Reserves | 13 | €194,920 | €158,258 | -€36,662 | -18.8% |
| Distributable reserves | 133 | €194,920 | €158,258 | -€36,662 | -18.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €54,723 | €13,077 | -€41,646 | -76.1% |
| Amounts payable within one year | 42/48 | €53,948 | €13,077 | -€40,871 | -75.8% |
| Trade debts | 44 | €936 | €1,593 | +€657 | +70.2% |
| Suppliers | 440/4 | €936 | €1,593 | +€657 | +70.2% |
| Taxes, remuneration and social security | 45 | €13,319 | €9,214 | -€4,105 | -30.8% |
| Taxes | 450/3 | €10,933 | €6,808 | -€4,125 | -37.7% |
| Remuneration and social security | 454/9 | €2,386 | €2,406 | +€20 | +0.8% |
| Other amounts payable | 47/48 | €39,694 | €2,270 | -€37,423 | -94.3% |
| Accrued charges and deferred income | 492/3 | €775 | €0 | -€775 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,379 | €7,291 | -€88 | -1.2% |
| Other operating charges | 640/8 | €1,066 | €1,587 | +€521 | +48.9% |
| Gross operating margin | 9900 | €66,228 | €61,718 | -€4,510 | -6.8% |
| Operating profit (loss) | 9901 | €57,782 | €52,839 | -€4,943 | -8.6% |
| Financial income | 75/76B | €600 | €1,704 | +€1,104 | +184% |
| Recurring financial income | 75 | €600 | €1,704 | +€1,104 | +184% |
| Financial charges | 65/66B | €138 | €40 | -€98 | -70.7% |
| Recurring financial charges | 65 | €138 | €40 | -€98 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | €58,244 | €54,503 | -€3,742 | -6.4% |
| Income taxes | 67/77 | €17,233 | €16,479 | -€755 | -4.4% |
| Profit (loss) for the period | 9904 | €41,011 | €38,024 | -€2,987 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,011 | €38,024 | -€2,987 | -7.3% |
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 17 October 2026 via checked.be.