CUBE68: 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.
CUBE68
Largest movements
- Receivables within one year +€73,308
up €73,308 (+759%), from €9,652 to €82,960
of which Other amounts receivable: +€70,188
- Tangible fixed assets -€25,478
down €25,478 (-4.2%), from €605,178 to €579,700
of which Land and buildings: -€21,255
- Cash +€18,144
up €18,144 (+5.3%), from €345,321 to €363,465
mainly Other debts (+€101,077) and Net result for the year (+€87,601)
- Other debts +€101,077
up €101,077 (+1,455%), from €6,949 to €108,026
- Reserves -€20,424
down €20,424 (-4.3%), from €479,347 to €458,923
- Tax, wage and social debts -€16,564
down €16,564 (-42.8%), from €38,665 to €22,101
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Financial income -€5,560
down €5,560 (-71.5%), from €7,778 to €2,219
- Gross operating margin -€2,936
down €2,936 (-1.8%), from €163,842 to €160,905
- Taxes -€2,277
down €2,277 (-5.2%), from €43,707 to €41,430
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 | €960,151 | €1,026,125 | +€65,975 | +6.9% |
| Fixed assets | 21/28 | €605,178 | €579,700 | -€25,478 | -4.2% |
| Tangible fixed assets | 22/27 | €605,178 | €579,700 | -€25,478 | -4.2% |
| Land and buildings | 22 | €584,121 | €562,867 | -€21,255 | -3.6% |
| Plant, machinery and equipment | 23 | €1,085 | €2,636 | +€1,551 | +143% |
| Furniture and vehicles | 24 | €3,761 | €2,281 | -€1,480 | -39.4% |
| Other tangible fixed assets | 26 | €16,210 | €11,916 | -€4,294 | -26.5% |
| Current assets | 29/58 | €354,973 | €446,426 | +€91,452 | +25.8% |
| Amounts receivable within one year | 40/41 | €9,652 | €82,960 | +€73,308 | +759% |
| Trade receivables | 40 | €9,585 | €12,705 | +€3,120 | +32.6% |
| Other amounts receivable | 41 | €67 | €70,255 | +€70,188 | +104,106% |
| Cash at bank and in hand | 54/58 | €345,321 | €363,465 | +€18,144 | +5.3% |
| Total equity and liabilities | 10/49 | €960,151 | €1,026,125 | +€65,975 | +6.9% |
| Equity | 10/15 | €485,547 | €477,523 | -€8,024 | -1.7% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €479,347 | €458,923 | -€20,424 | -4.3% |
| Distributable reserves | 133 | €479,347 | €458,923 | -€20,424 | -4.3% |
| Amounts payable | 17/49 | €474,604 | €548,602 | +€73,999 | +15.6% |
| Amounts payable after more than one year | 17 | €418,090 | €408,558 | -€9,532 | -2.3% |
| Financial debts | 170/4 | €418,090 | €408,558 | -€9,532 | -2.3% |
| Amounts payable within one year | 42/48 | €55,541 | €140,045 | +€84,504 | +152% |
| Current portion of amounts payable after more than one year | 42 | €9,431 | €9,532 | +€101 | +1.1% |
| Trade debts | 44 | €496 | €386 | -€110 | -22.2% |
| Suppliers | 440/4 | €496 | €386 | -€110 | -22.2% |
| Taxes, remuneration and social security | 45 | €38,665 | €22,101 | -€16,564 | -42.8% |
| Taxes | 450/3 | €38,665 | €22,101 | -€16,564 | -42.8% |
| Other amounts payable | 47/48 | €6,949 | €108,026 | +€101,077 | +1,455% |
| Accrued charges and deferred income | 492/3 | €973 | - | -€973 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,132 | €27,667 | +€535 | +2.0% |
| Other operating charges | 640/8 | €1,093 | €1,123 | +€31 | +2.8% |
| Gross operating margin | 9900 | €163,842 | €160,905 | -€2,936 | -1.8% |
| Operating profit (loss) | 9901 | €135,617 | €132,115 | -€3,502 | -2.6% |
| Financial income | 75/76B | €7,778 | €2,219 | -€5,560 | -71.5% |
| Recurring financial income | 75 | €7,778 | €2,219 | -€5,560 | -71.5% |
| Financial charges | 65/66B | €6,380 | €5,302 | -€1,078 | -16.9% |
| Recurring financial charges | 65 | €6,380 | €5,302 | -€1,078 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €137,015 | €129,032 | -€7,984 | -5.8% |
| Income taxes | 67/77 | €43,707 | €41,430 | -€2,277 | -5.2% |
| Profit (loss) for the period | 9904 | €93,308 | €87,601 | -€5,707 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €93,308 | €87,601 | -€5,707 | -6.1% |
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 26 October 2026 via checked.be.