CubIQ Design: 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.
CubIQ Design
Largest movements
- Cash -€18,858
down €18,858 (-53.4%), from €35,326 to €16,468
mainly Trade debts (-€20,682) and Tax, wage and social debts (-€16,060)
- Tangible fixed assets -€12,816
down €12,816 (-18.8%), from €68,329 to €55,512
of which Other tangible fixed assets: -€6,587
- Stocks and contracts -€10,802
down €10,802 (-18.3%), from €58,998 to €48,196
- Receivables within one year +€4,629
up €4,629 (+14.6%), from €31,629 to €36,257
of which Other amounts receivable: +€26,995
- Accrued charges and deferred income +€23,736
up €23,736 (+59.6%), from €39,823 to €63,559
- Trade debts -€20,682
down €20,682 (-48.7%), from €42,429 to €21,746
- Tax, wage and social debts -€16,060
down €16,060 (-92.7%), from €17,320 to €1,260
- Other debts -€14,923
down €14,923 (-50.1%), from €29,762 to €14,838
- Debts after one year -€14,496
down €14,496 (-72.1%), from €20,112 to €5,616
- Gross operating margin -€63,072
down €63,072 (-62.9%), from €100,329 to €37,258
- Taxes -€12,432
down €12,432 (-78.8%), from €15,776 to €3,344
- Financial charges +€2,460
up €2,460 (+83.5%), from €2,946 to €5,406
- Financial income +€1,354
up €1,354 (+2,494%), from €54 to €1,408
- Depreciation +€1,174
up €1,174 (+6.5%), from €18,052 to €19,226
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 | €297,239 | €259,394 | -€37,845 | -12.7% |
| Fixed assets | 21/28 | €68,329 | €55,512 | -€12,816 | -18.8% |
| Tangible fixed assets | 22/27 | €68,329 | €55,512 | -€12,816 | -18.8% |
| Plant, machinery and equipment | 23 | €7,604 | €8,311 | +€707 | +9.3% |
| Furniture and vehicles | 24 | €2,490 | €599 | -€1,890 | -75.9% |
| Leasing and similar rights | 25 | €22,720 | €17,673 | -€5,047 | -22.2% |
| Other tangible fixed assets | 26 | €35,515 | €28,928 | -€6,587 | -18.5% |
| Current assets | 29/58 | €228,910 | €203,881 | -€25,029 | -10.9% |
| Stocks and contracts in progress | 3 | €58,998 | €48,196 | -€10,802 | -18.3% |
| Stocks | 30/36 | €58,998 | €48,196 | -€10,802 | -18.3% |
| Amounts receivable within one year | 40/41 | €31,629 | €36,257 | +€4,629 | +14.6% |
| Trade receivables | 40 | €24,923 | €2,557 | -€22,366 | -89.7% |
| Other amounts receivable | 41 | €6,706 | €33,701 | +€26,995 | +403% |
| Current investments | 50/53 | €100,000 | €100,879 | +€879 | +0.9% |
| Cash at bank and in hand | 54/58 | €35,326 | €16,468 | -€18,858 | -53.4% |
| Deferred charges and accrued income | 490/1 | €2,958 | €2,081 | -€877 | -29.6% |
| Total equity and liabilities | 10/49 | €297,239 | €259,394 | -€37,845 | -12.7% |
| Equity | 10/15 | €125,053 | €133,554 | +€8,502 | +6.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €120,053 | €128,554 | +€8,502 | +7.1% |
| Non-distributable reserves | 130/1 | - | €50,000 | +€50,000 | |
| Reserves not available under the articles | 1311 | - | €50,000 | +€50,000 | |
| Distributable reserves | 133 | €120,053 | €78,554 | -€41,498 | -34.6% |
| Amounts payable | 17/49 | €172,186 | €125,839 | -€46,347 | -26.9% |
| Amounts payable after more than one year | 17 | €20,112 | €5,616 | -€14,496 | -72.1% |
| Financial debts | 170/4 | €20,112 | €5,616 | -€14,496 | -72.1% |
| Amounts payable within one year | 42/48 | €112,251 | €56,664 | -€55,587 | -49.5% |
| Current portion of amounts payable after more than one year | 42 | €19,523 | €13,820 | -€5,703 | -29.2% |
| Financial debts | 43 | €3,218 | €5,000 | +€1,782 | +55.4% |
| Credit institutions | 430/8 | €3,218 | €5,000 | +€1,782 | +55.4% |
| Trade debts | 44 | €42,429 | €21,746 | -€20,682 | -48.7% |
| Suppliers | 440/4 | €42,429 | €21,746 | -€20,682 | -48.7% |
| Taxes, remuneration and social security | 45 | €17,320 | €1,260 | -€16,060 | -92.7% |
| Taxes | 450/3 | €17,320 | €1,260 | -€16,060 | -92.7% |
| Other amounts payable | 47/48 | €29,762 | €14,838 | -€14,923 | -50.1% |
| Accrued charges and deferred income | 492/3 | €39,823 | €63,559 | +€23,736 | +59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,052 | €19,226 | +€1,174 | +6.5% |
| Other operating charges | 640/8 | €1,914 | €2,187 | +€274 | +14.3% |
| Gross operating margin | 9900 | €100,329 | €37,258 | -€63,072 | -62.9% |
| Operating profit (loss) | 9901 | €80,363 | €15,844 | -€64,519 | -80.3% |
| Financial income | 75/76B | €54 | €1,408 | +€1,354 | +2,494% |
| Recurring financial income | 75 | €54 | €1,408 | +€1,354 | +2,494% |
| Financial charges | 65/66B | €2,946 | €5,406 | +€2,460 | +83.5% |
| Recurring financial charges | 65 | €2,946 | €5,406 | +€2,460 | +83.5% |
| Profit (loss) for the period before taxes | 9903 | €77,471 | €11,845 | -€65,626 | -84.7% |
| Income taxes | 67/77 | €15,776 | €3,344 | -€12,432 | -78.8% |
| Profit (loss) for the period | 9904 | €61,696 | €8,502 | -€53,194 | -86.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,696 | €8,502 | -€53,194 | -86.2% |
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 19 October 2026 via checked.be.