CUBISQUARE: 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.
CUBISQUARE
Largest movements
- Cash +€16,280
new in 2025: €16,280
mainly Other debts (+€11,250) and Net result for the year (+€2,883)
- Receivables within one year -€2,302
down €2,302 (-25.8%), from €8,926 to €6,624
of which Trade receivables: -€2,926
- Deferred charges and accrued income +€1,074
new in 2025: €1,074
- Tangible fixed assets +€705
new in 2025: €705
- Other debts +€11,250
up €11,250 (+384.5%), from €2,926 to €14,176
- Profit (loss) carried forward +€2,883
up €2,883, from -€1,412 to €1,471
- Trade debts +€1,228
up €1,228 (+73.0%), from €1,682 to €2,910
- Tax, wage and social debts +€396
new in 2025: €396
- Gross operating margin +€4,786
up €4,786, from -€1,412 to €3,374
- Taxes +€396
new in 2025: €396
- Depreciation +€95
new in 2025: €95
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 | €9,196 | €24,953 | +€15,757 | +171.3% |
| Fixed assets | 21/28 | €270 | €975 | +€705 | +261.3% |
| Tangible fixed assets | 22/27 | - | €705 | +€705 | |
| Plant, machinery and equipment | 23 | - | €705 | +€705 | |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €8,926 | €23,978 | +€15,052 | +168.6% |
| Amounts receivable within one year | 40/41 | €8,926 | €6,624 | -€2,302 | -25.8% |
| Trade receivables | 40 | €2,926 | - | -€2,926 | |
| Other amounts receivable | 41 | €6,000 | €6,624 | +€624 | +10.4% |
| Cash at bank and in hand | 54/58 | - | €16,280 | +€16,280 | |
| Deferred charges and accrued income | 490/1 | - | €1,074 | +€1,074 | |
| Total equity and liabilities | 10/49 | €9,196 | €24,953 | +€15,757 | +171.3% |
| Equity | 10/15 | €4,588 | €7,471 | +€2,883 | +62.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,412 | €1,471 | +€2,883 | |
| Amounts payable | 17/49 | €4,608 | €17,482 | +€12,874 | +279.4% |
| Amounts payable within one year | 42/48 | €4,608 | €17,482 | +€12,874 | +279.4% |
| Trade debts | 44 | €1,682 | €2,910 | +€1,228 | +73.0% |
| Suppliers | 440/4 | €1,682 | €2,910 | +€1,228 | +73.0% |
| Taxes, remuneration and social security | 45 | - | €396 | +€396 | |
| Taxes | 450/3 | - | €396 | +€396 | |
| Other amounts payable | 47/48 | €2,926 | €14,176 | +€11,250 | +384.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €95 | +€95 | |
| Gross operating margin | 9900 | -€1,412 | €3,374 | +€4,786 | |
| Operating profit (loss) | 9901 | -€1,412 | €3,279 | +€4,691 | |
| Profit (loss) for the period before taxes | 9903 | -€1,412 | €3,279 | +€4,691 | |
| Income taxes | 67/77 | - | €396 | +€396 | |
| Profit (loss) for the period | 9904 | -€1,412 | €2,883 | +€4,295 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,412 | €2,883 | +€4,295 |
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 2 October 2026 via checked.be.