CUBICO ARCHITECTURE: 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.
CUBICO ARCHITECTURE
Largest movements
- Cash +€53,633
up €53,633 (+41.6%), from €128,829 to €182,461
mainly Net result for the year (+€50,057) and Receivables within one year (+€22,806)
- Receivables within one year -€22,806
down €22,806 (-24.9%), from €91,492 to €68,687
of which Other amounts receivable: -€28,732
- Tangible fixed assets -€21,368
down €21,368 (-16.2%), from €131,787 to €110,419
of which Furniture and vehicles: -€18,714
- Other debts +€18,820
up €18,820 (+69.0%), from €27,289 to €46,110
- Debts after one year -€11,612
down €11,612 (-37.9%), from €30,651 to €19,039
- Gross operating margin +€40,991
up €40,991 (+85.0%), from €48,241 to €89,232
- Taxes +€13,147
up €13,147 (+229%), from €5,744 to €18,891
- Financial income -€6,826
down €6,826 (-58.6%), from €11,644 to €4,818
of which Non-recurring financial income: -€8,017
- Depreciation +€1,936
up €1,936 (+10.0%), from €19,431 to €21,368
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 | €390,113 | €397,630 | +€7,517 | +1.9% |
| Fixed assets | 21/28 | €131,787 | €110,419 | -€21,368 | -16.2% |
| Tangible fixed assets | 22/27 | €131,787 | €110,419 | -€21,368 | -16.2% |
| Land and buildings | 22 | €55,000 | €55,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €10,430 | €7,775 | -€2,654 | -25.4% |
| Furniture and vehicles | 24 | €66,358 | €47,644 | -€18,714 | -28.2% |
| Current assets | 29/58 | €258,326 | €287,211 | +€28,885 | +11.2% |
| Amounts receivable after more than one year | 29 | €36,913 | €33,978 | -€2,935 | -8.0% |
| Other amounts receivable | 291 | €36,913 | €33,978 | -€2,935 | -8.0% |
| Amounts receivable within one year | 40/41 | €91,492 | €68,687 | -€22,806 | -24.9% |
| Trade receivables | 40 | - | €5,927 | +€5,927 | |
| Other amounts receivable | 41 | €91,492 | €62,760 | -€28,732 | -31.4% |
| Cash at bank and in hand | 54/58 | €128,829 | €182,461 | +€53,633 | +41.6% |
| Deferred charges and accrued income | 490/1 | €1,092 | €2,085 | +€993 | +90.9% |
| Total equity and liabilities | 10/49 | €390,113 | €397,630 | +€7,517 | +1.9% |
| Equity | 10/15 | €235,995 | €237,516 | +€1,521 | +0.6% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €221,735 | €223,256 | +€1,521 | +0.7% |
| Tax-exempt reserves | 132 | €8,849 | €8,849 | = | 0.0% |
| Distributable reserves | 133 | €212,886 | €214,407 | +€1,521 | +0.7% |
| Amounts payable | 17/49 | €154,118 | €160,114 | +€5,996 | +3.9% |
| Amounts payable after more than one year | 17 | €30,651 | €19,039 | -€11,612 | -37.9% |
| Financial debts | 170/4 | €30,651 | €19,039 | -€11,612 | -37.9% |
| Amounts payable within one year | 42/48 | €65,918 | €83,938 | +€18,020 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €11,303 | €11,612 | +€309 | +2.7% |
| Financial debts | 43 | €1,697 | €1,709 | +€12 | +0.7% |
| Other loans | 439 | €1,697 | €1,709 | +€12 | +0.7% |
| Trade debts | 44 | €16,378 | €12,503 | -€3,875 | -23.7% |
| Suppliers | 440/4 | €13,370 | €12,503 | -€867 | -6.5% |
| Bills of exchange payable | 441 | €3,008 | - | -€3,008 | |
| Taxes, remuneration and social security | 45 | €9,251 | €12,005 | +€2,754 | +29.8% |
| Taxes | 450/3 | €6,917 | €8,333 | +€1,416 | +20.5% |
| Remuneration and social security | 454/9 | €2,334 | €3,672 | +€1,338 | +57.3% |
| Other amounts payable | 47/48 | €27,289 | €46,110 | +€18,820 | +69.0% |
| Accrued charges and deferred income | 492/3 | €57,548 | €57,137 | -€411 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,431 | €21,368 | +€1,936 | +10.0% |
| Other operating charges | 640/8 | €2,102 | €1,337 | -€764 | -36.4% |
| Gross operating margin | 9900 | €48,241 | €89,232 | +€40,991 | +85.0% |
| Operating profit (loss) | 9901 | €26,708 | €66,527 | +€39,819 | +149% |
| Financial income | 75/76B | €11,644 | €4,818 | -€6,826 | -58.6% |
| Recurring financial income | 75 | €3,627 | €4,818 | +€1,190 | +32.8% |
| Non-recurring financial income | 76B | €8,017 | - | -€8,017 | |
| Financial charges | 65/66B | €2,024 | €2,397 | +€373 | +18.4% |
| Recurring financial charges | 65 | €2,024 | €2,397 | +€373 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €36,328 | €68,948 | +€32,619 | +89.8% |
| Income taxes | 67/77 | €5,744 | €18,891 | +€13,147 | +229% |
| Profit (loss) for the period | 9904 | €30,585 | €50,057 | +€19,473 | +63.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,585 | €50,057 | +€19,473 | +63.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.