Cubis Solutions: 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.
What changed
Cubis Solutions
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€144,867
2024 · €111,946+€32,921
Equity
€2.0m
2024 · €1.9m+€144,867
Cash
€852,065
2024 · €654,630+€197,435
Balance sheet total
€4.0m
2024 · €4.2m-€265,995
Largest movements
Assets
- Current investments -€400,000
no longer reported in 2025 (was €400,000)
- Cash +€197,435
up €197,435 (+30.2%), from €654,630 to €852,065
mainly Current investments (+€400,000) and Tax, wage and social debts (+€178,488)
- Receivables within one year -€80,106
down €80,106 (-2.7%), from €3.0m to €2.9m
of which Other amounts receivable: -€68,050
Equity and liabilities
- Trade debts -€585,008
down €585,008 (-36.5%), from €1.6m to €1.0m
- Tax, wage and social debts +€178,488
up €178,488 (+26.9%), from €664,584 to €843,071
of which Remuneration and social security: +€136,549
- Reserves +€144,867
up €144,867 (+7.7%), from €1.9m to €2.0m
Income statement
- Staff costs +€750,576
up €750,576 (+18.3%), from €4.1m to €4.9m
- Goods and materials -€489,924
down €489,924 (-21.5%), from €2.3m to €1.8m
- Turnover +€157,709
up €157,709 (+1.6%), from €9.6m to €9.8m
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.
Result 2024
€111,946
Turnover
+€157,709
Other operating income
+€48,429
Goods and materials
+€489,924
Services and other goods
+€63,879
Staff costs
-€750,576
Depreciation
+€3,742
Write-downs
+€20,524
Other operating charges
-€2,213
Financial income
+€6,663
Financial charges
-€40,907
Taxes
+€35,748
Result 2025
€144,867
raises the resultlowers the result
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.
From operations
-€184,721
Investment
+€382,156
Financing
€0
Cash 2024
€654,630
From operations (derived)
-€184,721
Net result for the year
+€144,867
Depreciation
+€32,767
Receivables within one year
+€80,106
Deferred charges and accrued income
-€31,599
Trade debts
-€585,008
Tax, wage and social debts
+€178,488
Accrued charges and deferred income
-€4,342
Investment (derived)
+€382,156
Investment in fixed assets (net)
-€17,844
Current investments
+€400,000
Cash 2025
€852,065
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,224,982 | €3,958,987 | -€265,995 | -6.3% |
| Fixed assets | 21/28 | €97,324 | €82,401 | -€14,923 | -15.3% |
| Tangible fixed assets | 22/27 | €49,694 | €34,771 | -€14,923 | -30.0% |
| Furniture and vehicles | 24 | €49,694 | €34,771 | -€14,923 | -30.0% |
| Financial fixed assets | 28 | €47,630 | €47,630 | = | 0.0% |
| Affiliated companies | 280/1 | €12,000 | €12,000 | = | 0.0% |
| Participating interests | 280 | €12,000 | €12,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €35,630 | €35,630 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €35,630 | €35,630 | = | 0.0% |
| Current assets | 29/58 | €4,127,658 | €3,876,586 | -€251,072 | -6.1% |
| Amounts receivable within one year | 40/41 | €2,997,998 | €2,917,892 | -€80,106 | -2.7% |
| Trade receivables | 40 | €2,753,651 | €2,741,595 | -€12,056 | -0.4% |
| Other amounts receivable | 41 | €244,347 | €176,297 | -€68,050 | -27.8% |
| Current investments | 50/53 | €400,000 | - | -€400,000 | |
| Other investments | 51/53 | €400,000 | - | -€400,000 | |
| Cash at bank and in hand | 54/58 | €654,630 | €852,065 | +€197,435 | +30.2% |
| Deferred charges and accrued income | 490/1 | €75,030 | €106,629 | +€31,599 | +42.1% |
| Total equity and liabilities | 10/49 | €4,224,982 | €3,958,987 | -€265,995 | -6.3% |
| Equity | 10/15 | €1,890,395 | €2,035,262 | +€144,867 | +7.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,877,895 | €2,022,762 | +€144,867 | +7.7% |
| Distributable reserves | 133 | €1,877,895 | €2,022,762 | +€144,867 | +7.7% |
| Amounts payable | 17/49 | €2,334,587 | €1,923,724 | -€410,862 | -17.6% |
| Amounts payable within one year | 42/48 | €2,268,992 | €1,862,472 | -€406,520 | -17.9% |
| Trade debts | 44 | €1,604,408 | €1,019,400 | -€585,008 | -36.5% |
| Suppliers | 440/4 | €1,604,408 | €1,019,400 | -€585,008 | -36.5% |
| Taxes, remuneration and social security | 45 | €664,584 | €843,071 | +€178,488 | +26.9% |
| Taxes | 450/3 | €166,249 | €208,188 | +€41,939 | +25.2% |
| Remuneration and social security | 454/9 | €498,335 | €634,884 | +€136,549 | +27.4% |
| Accrued charges and deferred income | 492/3 | €65,595 | €61,253 | -€4,342 | -6.6% |
| Operating income | 70/76A | €9,913,169 | €10,119,307 | +€206,138 | +2.1% |
| Turnover | 70 | €9,596,890 | €9,754,599 | +€157,709 | +1.6% |
| Other operating income | 74 | €316,280 | €364,709 | +€48,429 | +15.3% |
| Operating charges | 60/66A | €9,559,140 | €9,733,861 | +€174,721 | +1.8% |
| Goods for resale, raw materials and consumables | 60 | €2,274,047 | €1,784,123 | -€489,924 | -21.5% |
| Purchases | 600/8 | €2,274,047 | €1,784,123 | -€489,924 | -21.5% |
| Services and other goods | 61 | €3,096,191 | €3,032,312 | -€63,879 | -2.1% |
| Remuneration, social security and pensions | 62 | €4,110,089 | €4,860,666 | +€750,576 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,509 | €32,767 | -€3,742 | -10.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €36,929 | €16,405 | -€20,524 | -55.6% |
| Other operating charges | 640/8 | €5,375 | €7,588 | +€2,213 | +41.2% |
| Operating profit (loss) | 9901 | €354,029 | €385,446 | +€31,417 | +8.9% |
| Financial income | 75/76B | €2,896 | €9,558 | +€6,663 | +230% |
| Recurring financial income | 75 | €2,896 | €9,558 | +€6,663 | +230% |
| Income from current assets | 751 | €2,896 | €9,558 | +€6,663 | +230% |
| Financial charges | 65/66B | €59,811 | €100,718 | +€40,907 | +68.4% |
| Recurring financial charges | 65 | €59,811 | €100,718 | +€40,907 | +68.4% |
| Debt charges | 650 | €56,899 | €98,902 | +€42,003 | +73.8% |
| Other financial charges | 652/9 | €2,913 | €1,816 | -€1,096 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €297,113 | €294,286 | -€2,827 | -1.0% |
| Income taxes | 67/77 | €185,167 | €149,419 | -€35,748 | -19.3% |
| Taxes | 670/3 | €185,167 | €149,419 | -€35,748 | -19.3% |
| Profit (loss) for the period | 9904 | €111,946 | €144,867 | +€32,921 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €111,946 | €144,867 | +€32,921 | +29.4% |
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 14 October 2026 via checked.be.