CubicM: 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.
CubicM
Largest movements
- Cash -€27,559
down €27,559 (-24.7%), from €111,504 to €83,946
mainly Other debts (-€14,388) and Net result for the year (-€9,204)
- Other debts -€14,388
down €14,388 (-7.4%), from €194,437 to €180,049
- Reserves -€9,204
down €9,204 (-5.6%), from €163,307 to €154,103
- Gross operating margin -€83,957
down €83,957, from €76,921 to -€7,035
- Other operating charges -€2,497
down €2,497 (-69.8%), from €3,576 to €1,079
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 | €796,509 | €767,702 | -€28,807 | -3.6% |
| Fixed assets | 21/28 | €7,050 | €6,431 | -€618 | -8.8% |
| Tangible fixed assets | 22/27 | €7,050 | €6,431 | -€618 | -8.8% |
| Furniture and vehicles | 24 | €7,050 | €6,431 | -€618 | -8.8% |
| Current assets | 29/58 | €789,459 | €761,271 | -€28,189 | -3.6% |
| Amounts receivable after more than one year | 29 | €675,480 | €675,480 | = | 0.0% |
| Trade receivables | 290 | €675,480 | €675,480 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €630 | - | -€630 | |
| Other amounts receivable | 41 | €630 | - | -€630 | |
| Current investments | 50/53 | €1,845 | €1,845 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €111,504 | €83,946 | -€27,559 | -24.7% |
| Total equity and liabilities | 10/49 | €796,509 | €767,702 | -€28,807 | -3.6% |
| Equity | 10/15 | €181,857 | €172,653 | -€9,204 | -5.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €163,307 | €154,103 | -€9,204 | -5.6% |
| Distributable reserves | 133 | €163,307 | €154,103 | -€9,204 | -5.6% |
| Amounts payable | 17/49 | €614,652 | €595,049 | -€19,603 | -3.2% |
| Amounts payable after more than one year | 17 | €415,000 | €415,000 | = | 0.0% |
| Financial debts | 170/4 | €415,000 | €415,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €197,165 | €180,049 | -€17,116 | -8.7% |
| Trade debts | 44 | €1,556 | - | -€1,556 | |
| Suppliers | 440/4 | €1,556 | - | -€1,556 | |
| Taxes, remuneration and social security | 45 | €1,173 | - | -€1,173 | |
| Taxes | 450/3 | €1,173 | - | -€1,173 | |
| Other amounts payable | 47/48 | €194,437 | €180,049 | -€14,388 | -7.4% |
| Accrued charges and deferred income | 492/3 | €2,487 | - | -€2,487 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €267 | €618 | +€351 | +131.6% |
| Other operating charges | 640/8 | €3,576 | €1,079 | -€2,497 | -69.8% |
| Gross operating margin | 9900 | €76,921 | -€7,035 | -€83,957 | |
| Operating profit (loss) | 9901 | €73,078 | -€8,733 | -€81,811 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €585 | €471 | -€114 | -19.5% |
| Recurring financial charges | 65 | €585 | €471 | -€114 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €72,493 | -€9,204 | -€81,697 | |
| Profit (loss) for the period | 9904 | €72,493 | -€9,204 | -€81,697 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,493 | -€9,204 | -€81,697 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.