CUBE 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 SOLUTIONS
Largest movements
- Tangible fixed assets -€25,773
down €25,773 (-37.6%), from €68,573 to €42,801
of which Plant, machinery and equipment: -€16,857
- Receivables within one year +€19,210
up €19,210 (+13.4%), from €143,025 to €162,235
of which Trade receivables: +€29,597
- Deferred charges and accrued income -€13,114
no longer reported in 2026 (was €13,114)
- Intangible fixed assets -€7,274
down €7,274 (-58.9%), from €12,349 to €5,075
- Trade debts -€25,573
down €25,573 (-50.3%), from €50,836 to €25,263
- Other debts +€21,450
up €21,450 (+16.3%), from €131,299 to €152,749
- Tax, wage and social debts -€13,212
down €13,212 (-33.7%), from €39,159 to €25,947
of which Taxes: -€17,286
- Profit (loss) carried forward -€8,130
down €8,130 (-13.4%), from -€60,516 to -€68,646
- Gross operating margin +€59,023
up €59,023 (+165%), from €35,866 to €94,889
- Staff costs +€19,595
up €19,595 (+43.0%), from €45,527 to €65,121
- Depreciation +€3,502
up €3,502 (+11.9%), from €29,545 to €33,047
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,378 | €213,912 | -€25,466 | -10.6% |
| Fixed assets | 21/28 | €80,922 | €47,876 | -€33,047 | -40.8% |
| Intangible fixed assets | 21 | €12,349 | €5,075 | -€7,274 | -58.9% |
| Tangible fixed assets | 22/27 | €68,573 | €42,801 | -€25,773 | -37.6% |
| Plant, machinery and equipment | 23 | €37,865 | €21,008 | -€16,857 | -44.5% |
| Furniture and vehicles | 24 | €28,004 | €19,192 | -€8,812 | -31.5% |
| Other tangible fixed assets | 26 | €2,704 | €2,600 | -€104 | -3.9% |
| Current assets | 29/58 | €158,456 | €166,037 | +€7,581 | +4.8% |
| Amounts receivable within one year | 40/41 | €143,025 | €162,235 | +€19,210 | +13.4% |
| Trade receivables | 40 | €131,338 | €160,935 | +€29,597 | +22.5% |
| Other amounts receivable | 41 | €11,687 | €1,299 | -€10,387 | -88.9% |
| Cash at bank and in hand | 54/58 | €2,318 | €3,802 | +€1,485 | +64.1% |
| Deferred charges and accrued income | 490/1 | €13,114 | - | -€13,114 | |
| Total equity and liabilities | 10/49 | €239,378 | €213,912 | -€25,466 | -10.6% |
| Equity | 10/15 | -€41,916 | -€50,046 | -€8,130 | -19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,516 | -€68,646 | -€8,130 | -13.4% |
| Amounts payable | 17/49 | €281,294 | €263,959 | -€17,335 | -6.2% |
| Amounts payable within one year | 42/48 | €281,294 | €263,959 | -€17,335 | -6.2% |
| Financial debts | 43 | €60,000 | €60,000 | = | 0.0% |
| Credit institutions | 430/8 | €60,000 | €60,000 | = | 0.0% |
| Trade debts | 44 | €50,836 | €25,263 | -€25,573 | -50.3% |
| Suppliers | 440/4 | €50,836 | €25,263 | -€25,573 | -50.3% |
| Taxes, remuneration and social security | 45 | €39,159 | €25,947 | -€13,212 | -33.7% |
| Taxes | 450/3 | €35,776 | €18,490 | -€17,286 | -48.3% |
| Remuneration and social security | 454/9 | €3,382 | €7,456 | +€4,074 | +120% |
| Other amounts payable | 47/48 | €131,299 | €152,749 | +€21,450 | +16.3% |
| Remuneration, social security and pensions | 62 | €45,527 | €65,121 | +€19,595 | +43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,545 | €33,047 | +€3,502 | +11.9% |
| Other operating charges | 640/8 | €150 | €196 | +€46 | +30.7% |
| Gross operating margin | 9900 | €35,866 | €94,889 | +€59,023 | +165% |
| Operating profit (loss) | 9901 | -€39,355 | -€3,475 | +€35,880 | +91.2% |
| Financial income | 75/76B | €141 | €1 | -€140 | -99.4% |
| Recurring financial income | 75 | €141 | €1 | -€140 | -99.4% |
| Financial charges | 65/66B | €4,022 | €4,656 | +€635 | +15.8% |
| Recurring financial charges | 65 | €4,022 | €4,656 | +€635 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | -€43,236 | -€8,130 | +€35,105 | +81.2% |
| Profit (loss) for the period | 9904 | -€43,236 | -€8,130 | +€35,105 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,236 | -€8,130 | +€35,105 | +81.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.