CUBYC architects: 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.
CUBYC architects
Largest movements
- Receivables within one year +€113,552
up €113,552 (+56.5%), from €200,832 to €314,383
of which Trade receivables: +€95,632
- Current investments -€75,518
down €75,518 (-75.5%), from €100,018 to €24,500
- Tangible fixed assets +€10,384
up €10,384 (+332%), from €3,130 to €13,514
of which Plant, machinery and equipment: +€11,235
- Cash +€6,562
up €6,562 (+119%), from €5,523 to €12,086
mainly Current investments (+€75,518) and Trade debts (+€47,433)
- Trade debts +€47,433
up €47,433 (+156%), from €30,452 to €77,885
- Accrued charges and deferred income +€9,693
up €9,693 (+114%), from €8,522 to €18,215
- Reserves -€5,053
down €5,053 (-2.4%), from €210,039 to €204,986
- Tax, wage and social debts +€4,728
up €4,728 (+25.9%), from €18,279 to €23,007
of which Taxes: +€5,183
- Taxes -€10,666
down €10,666 (-100%), from €10,666 to €0
- Write-downs -€9,000
new in 2025: -€9,000
- Gross operating margin -€4,647
down €4,647 (-3.5%), from €131,409 to €126,762
- Staff costs -€2,460
down €2,460 (-2.5%), from €96,831 to €94,371
- Depreciation -€1,961
down €1,961 (-31.6%), from €6,213 to €4,252
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 | €317,510 | €372,289 | +€54,779 | +17.3% |
| Fixed assets | 21/28 | €3,130 | €13,514 | +€10,384 | +332% |
| Tangible fixed assets | 22/27 | €3,130 | €13,514 | +€10,384 | +332% |
| Plant, machinery and equipment | 23 | €1,462 | €12,697 | +€11,235 | +768% |
| Furniture and vehicles | 24 | €1,668 | €816 | -€851 | -51.0% |
| Current assets | 29/58 | €314,380 | €358,776 | +€44,395 | +14.1% |
| Amounts receivable within one year | 40/41 | €200,832 | €314,383 | +€113,552 | +56.5% |
| Trade receivables | 40 | €41,233 | €136,865 | +€95,632 | +232% |
| Other amounts receivable | 41 | €159,598 | €177,518 | +€17,920 | +11.2% |
| Current investments | 50/53 | €100,018 | €24,500 | -€75,518 | -75.5% |
| Cash at bank and in hand | 54/58 | €5,523 | €12,086 | +€6,562 | +119% |
| Deferred charges and accrued income | 490/1 | €8,008 | €7,807 | -€201 | -2.5% |
| Total equity and liabilities | 10/49 | €317,510 | €372,289 | +€54,779 | +17.3% |
| Equity | 10/15 | €229,528 | €223,586 | -€5,942 | -2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €210,039 | €204,986 | -€5,053 | -2.4% |
| Distributable reserves | 133 | €210,039 | €204,986 | -€5,053 | -2.4% |
| Profit (loss) carried forward | 14 | €889 | €0 | -€889 | -100% |
| Provisions and deferred taxes | 16 | €1,700 | €1,700 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,700 | €1,700 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,700 | €1,700 | = | 0.0% |
| Amounts payable | 17/49 | €86,282 | €147,003 | +€60,721 | +70.4% |
| Amounts payable within one year | 42/48 | €77,760 | €128,788 | +€51,028 | +65.6% |
| Financial debts | 43 | €8,826 | €8,799 | -€27 | -0.3% |
| Credit institutions | 430/8 | €8,826 | €8,799 | -€27 | -0.3% |
| Trade debts | 44 | €30,452 | €77,885 | +€47,433 | +156% |
| Suppliers | 440/4 | €30,452 | €77,885 | +€47,433 | +156% |
| Taxes, remuneration and social security | 45 | €18,279 | €23,007 | +€4,728 | +25.9% |
| Taxes | 450/3 | €2,221 | €7,404 | +€5,183 | +233% |
| Remuneration and social security | 454/9 | €16,058 | €15,602 | -€455 | -2.8% |
| Other amounts payable | 47/48 | €20,203 | €19,098 | -€1,105 | -5.5% |
| Accrued charges and deferred income | 492/3 | €8,522 | €18,215 | +€9,693 | +114% |
| Non-recurring operating income | 76A | - | €42,817 | +€42,817 | |
| Remuneration, social security and pensions | 62 | €96,831 | €94,371 | -€2,460 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,213 | €4,252 | -€1,961 | -31.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€9,000 | -€9,000 | |
| Other operating charges | 640/8 | €1,935 | €636 | -€1,299 | -67.1% |
| Non-recurring operating charges | 66A | - | €47,575 | +€47,575 | |
| Gross operating margin | 9900 | €131,409 | €126,762 | -€4,647 | -3.5% |
| Operating profit (loss) | 9901 | €26,430 | -€11,071 | -€37,501 | |
| Financial income | 75/76B | €5,514 | €5,635 | +€121 | +2.2% |
| Recurring financial income | 75 | €5,514 | €5,635 | +€121 | +2.2% |
| Financial charges | 65/66B | €441 | €506 | +€65 | +14.8% |
| Recurring financial charges | 65 | €441 | €506 | +€65 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €31,503 | -€5,942 | -€37,445 | |
| Income taxes | 67/77 | €10,666 | €0 | -€10,666 | -100% |
| Profit (loss) for the period | 9904 | €20,838 | -€5,942 | -€26,779 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,838 | -€5,942 | -€26,779 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.