CUBENESS: 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.
CUBENESS
Largest movements
- Tangible fixed assets -€1,156
down €1,156 (-14.6%), from €7,912 to €6,756
of which Other tangible fixed assets: -€618
- Receivables within one year -€1,062
down €1,062 (-52.6%), from €2,020 to €958
of which Other amounts receivable: -€593
- Cash +€837
up €837 (+14.3%), from €5,850 to €6,688
mainly Depreciation (+€1,804) and Net result for the year (+€1,481)
- Other debts -€1,691
down €1,691 (-12.8%), from €13,186 to €11,496
- Profit (loss) carried forward +€1,481
up €1,481 (+8.1%), from -€18,216 to -€16,734
- Tax, wage and social debts -€1,098
down €1,098 (-87.8%), from €1,250 to €152
of which Remuneration and social security: -€1,250
- Trade debts -€518
down €518 (-40.9%), from €1,266 to €749
- Advances received +€507
new in 2025: €507
- Gross operating margin -€7,857
down €7,857 (-69.2%), from €11,346 to €3,489
- Depreciation -€526
down €526 (-22.6%), from €2,330 to €1,804
- Other operating charges -€207
down €207 (-61.4%), from €337 to €130
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 | €16,203 | €14,886 | -€1,317 | -8.1% |
| Fixed assets | 21/28 | €7,912 | €6,756 | -€1,156 | -14.6% |
| Tangible fixed assets | 22/27 | €7,912 | €6,756 | -€1,156 | -14.6% |
| Plant, machinery and equipment | 23 | €1,084 | €801 | -€283 | -26.1% |
| Furniture and vehicles | 24 | €2,975 | €2,720 | -€255 | -8.6% |
| Other tangible fixed assets | 26 | €3,853 | €3,235 | -€618 | -16.0% |
| Current assets | 29/58 | €8,292 | €8,130 | -€161 | -1.9% |
| Amounts receivable within one year | 40/41 | €2,020 | €958 | -€1,062 | -52.6% |
| Trade receivables | 40 | €1,427 | €958 | -€468 | -32.8% |
| Other amounts receivable | 41 | €593 | - | -€593 | |
| Cash at bank and in hand | 54/58 | €5,850 | €6,688 | +€837 | +14.3% |
| Deferred charges and accrued income | 490/1 | €421 | €485 | +€63 | +15.0% |
| Total equity and liabilities | 10/49 | €16,203 | €14,886 | -€1,317 | -8.1% |
| Equity | 10/15 | €501 | €1,982 | +€1,481 | +296% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117 | €117 | = | 0.0% |
| Non-distributable reserves | 130/1 | €117 | €117 | = | 0.0% |
| Reserves not available under the articles | 1311 | €117 | €117 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,216 | -€16,734 | +€1,481 | +8.1% |
| Amounts payable | 17/49 | €15,703 | €12,904 | -€2,799 | -17.8% |
| Amounts payable within one year | 42/48 | €15,703 | €12,904 | -€2,799 | -17.8% |
| Trade debts | 44 | €1,266 | €749 | -€518 | -40.9% |
| Suppliers | 440/4 | €1,266 | €749 | -€518 | -40.9% |
| Advances received on contracts in progress | 46 | - | €507 | +€507 | |
| Taxes, remuneration and social security | 45 | €1,250 | €152 | -€1,098 | -87.8% |
| Taxes | 450/3 | - | €152 | +€152 | |
| Remuneration and social security | 454/9 | €1,250 | - | -€1,250 | |
| Other amounts payable | 47/48 | €13,186 | €11,496 | -€1,691 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,330 | €1,804 | -€526 | -22.6% |
| Other operating charges | 640/8 | €337 | €130 | -€207 | -61.4% |
| Gross operating margin | 9900 | €11,346 | €3,489 | -€7,857 | -69.2% |
| Operating profit (loss) | 9901 | €8,678 | €1,555 | -€7,123 | -82.1% |
| Financial income | 75/76B | €2 | €0 | -€2 | -82.4% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -82.4% |
| Financial charges | 65/66B | €76 | €74 | -€3 | -3.5% |
| Recurring financial charges | 65 | €76 | €74 | -€3 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €8,604 | €1,481 | -€7,123 | -82.8% |
| Profit (loss) for the period | 9904 | €8,604 | €1,481 | -€7,123 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,604 | €1,481 | -€7,123 | -82.8% |
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 14 October 2026 via checked.be.