Cubuss: 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.
Cubuss
Largest movements
- Cash -€52,915
down €52,915 (-62.8%), from €84,271 to €31,355
mainly Other debts (-€92,833) and Receivables within one year (-€19,046)
- Receivables within one year +€19,046
up €19,046 (+512%), from €3,722 to €22,768
of which Trade receivables: +€15,560
- Tangible fixed assets +€9,428
up €9,428 (+35.2%), from €26,790 to €36,217
of which Other tangible fixed assets: +€9,652
- Deferred charges and accrued income -€2,531
down €2,531 (-71.4%), from €3,546 to €1,015
- Other debts -€92,833
down €92,833 (-99.6%), from €93,236 to €403
- Reserves +€61,986
up €61,986 (+34,406%), from €180 to €62,166
- Tax, wage and social debts +€7,330
up €7,330 (+297%), from €2,470 to €9,800
of which Taxes: +€9,800
- Trade debts -€3,455
down €3,455 (-89.9%), from €3,842 to €387
- Gross operating margin -€1,767
down €1,767 (-2.0%), from €86,474 to €84,707
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 | €118,328 | €91,356 | -€26,972 | -22.8% |
| Fixed assets | 21/28 | €26,790 | €36,217 | +€9,428 | +35.2% |
| Tangible fixed assets | 22/27 | €26,790 | €36,217 | +€9,428 | +35.2% |
| Furniture and vehicles | 24 | €4,939 | €4,715 | -€224 | -4.5% |
| Other tangible fixed assets | 26 | €21,850 | €31,502 | +€9,652 | +44.2% |
| Current assets | 29/58 | €91,539 | €55,139 | -€36,400 | -39.8% |
| Amounts receivable within one year | 40/41 | €3,722 | €22,768 | +€19,046 | +512% |
| Trade receivables | 40 | €708 | €16,268 | +€15,560 | +2,198% |
| Other amounts receivable | 41 | €3,014 | €6,500 | +€3,486 | +116% |
| Cash at bank and in hand | 54/58 | €84,271 | €31,355 | -€52,915 | -62.8% |
| Deferred charges and accrued income | 490/1 | €3,546 | €1,015 | -€2,531 | -71.4% |
| Total equity and liabilities | 10/49 | €118,328 | €91,356 | -€26,972 | -22.8% |
| Equity | 10/15 | €18,780 | €80,766 | +€61,986 | +330% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €180 | €62,166 | +€61,986 | +34,406% |
| Distributable reserves | 133 | €180 | €62,166 | +€61,986 | +34,406% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €99,548 | €10,590 | -€88,958 | -89.4% |
| Amounts payable within one year | 42/48 | €99,548 | €10,590 | -€88,958 | -89.4% |
| Trade debts | 44 | €3,842 | €387 | -€3,455 | -89.9% |
| Suppliers | 440/4 | €3,842 | €387 | -€3,455 | -89.9% |
| Taxes, remuneration and social security | 45 | €2,470 | €9,800 | +€7,330 | +297% |
| Taxes | 450/3 | €0 | €9,800 | +€9,800 | |
| Remuneration and social security | 454/9 | €2,470 | €0 | -€2,470 | -100% |
| Other amounts payable | 47/48 | €93,236 | €403 | -€92,833 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,909 | €4,252 | +€343 | +8.8% |
| Other operating charges | 640/8 | €515 | €804 | +€289 | +56.2% |
| Gross operating margin | 9900 | €86,474 | €84,707 | -€1,767 | -2.0% |
| Operating profit (loss) | 9901 | €82,050 | €79,651 | -€2,399 | -2.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,581 | €1,602 | +€21 | +1.3% |
| Recurring financial charges | 65 | €1,581 | €1,602 | +€21 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €80,469 | €78,048 | -€2,420 | -3.0% |
| Income taxes | 67/77 | €16,613 | €16,062 | -€551 | -3.3% |
| Profit (loss) for the period | 9904 | €63,856 | €61,986 | -€1,870 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,856 | €61,986 | -€1,870 | -2.9% |
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 17 October 2026 via checked.be.