CUBICLE: what changed
Two fiscal 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.
CUBICLE
Largest movements
- Cash -€11,904
down €11,904 (-18.6%), from €63,993 to €52,089
mainly Contributions, distributions and other (-€35,000) and Accrued charges and deferred income (-€18,287)
- Deferred charges and accrued income -€3,074
down €3,074 (-64.9%), from €4,737 to €1,662
- Receivables within one year +€1,960
up €1,960 (+119.6%), from €1,638 to €3,599
of which Trade receivables: +€2,562
- Accrued charges and deferred income -€18,287
no longer reported in 2025 (was €18,287)
- Other debts +€5,000
up €5,000 (+16.7%), from €30,000 to €35,000
- Gross operating margin +€1,725
up €1,725 (+3.8%), from €45,709 to €47,434
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 | €72,507 | €59,400 | -€13,107 | -18.1% |
| Fixed assets | 21/28 | €2,139 | €2,050 | -€89 | -4.2% |
| Tangible fixed assets | 22/27 | €89 | - | -€89 | |
| Furniture and vehicles | 24 | €89 | - | -€89 | |
| Financial fixed assets | 28 | €2,050 | €2,050 | = | 0.0% |
| Current assets | 29/58 | €70,368 | €57,350 | -€13,018 | -18.5% |
| Amounts receivable within one year | 40/41 | €1,638 | €3,599 | +€1,960 | +119.6% |
| Trade receivables | 40 | - | €2,562 | +€2,562 | |
| Other amounts receivable | 41 | €1,638 | €1,037 | -€601 | -36.7% |
| Cash at bank and in hand | 54/58 | €63,993 | €52,089 | -€11,904 | -18.6% |
| Deferred charges and accrued income | 490/1 | €4,737 | €1,662 | -€3,074 | -64.9% |
| Total equity and liabilities | 10/49 | €72,507 | €59,400 | -€13,107 | -18.1% |
| Equity | 10/15 | €4,195 | €4,917 | +€722 | +17.2% |
| Profit (loss) carried forward | 14 | €4,195 | €4,917 | +€722 | +17.2% |
| Amounts payable | 17/49 | €68,312 | €54,483 | -€13,830 | -20.2% |
| Amounts payable within one year | 42/48 | €50,026 | €54,483 | +€4,457 | +8.9% |
| Trade debts | 44 | €444 | €320 | -€124 | -28.0% |
| Suppliers | 440/4 | €444 | €320 | -€124 | -28.0% |
| Taxes, remuneration and social security | 45 | €19,581 | €19,163 | -€419 | -2.1% |
| Taxes | 450/3 | €19,581 | €19,163 | -€419 | -2.1% |
| Other amounts payable | 47/48 | €30,000 | €35,000 | +€5,000 | +16.7% |
| Accrued charges and deferred income | 492/3 | €18,287 | - | -€18,287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278 | €89 | -€189 | -68.0% |
| Other operating charges | 640/8 | €387 | €528 | +€141 | +36.4% |
| Gross operating margin | 9900 | €45,709 | €47,434 | +€1,725 | +3.8% |
| Operating profit (loss) | 9901 | €45,044 | €46,817 | +€1,773 | +3.9% |
| Financial income | 75/76B | €113 | €63 | -€50 | -44.4% |
| Recurring financial income | 75 | €113 | €63 | -€50 | -44.4% |
| Financial charges | 65/66B | €160 | €207 | +€47 | +29.7% |
| Recurring financial charges | 65 | €160 | €207 | +€47 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | €44,997 | €46,673 | +€1,675 | +3.7% |
| Income taxes | 67/77 | €10,803 | €10,950 | +€148 | +1.4% |
| Profit (loss) for the period | 9904 | €34,195 | €35,722 | +€1,528 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,195 | €35,722 | +€1,528 | +4.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.