Cubyspa: 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.
Cubyspa
Largest movements
- Receivables within one year +€15,431
up €15,431 (+34.5%), from €44,727 to €60,158
of which Other amounts receivable: +€24,418
- Tangible fixed assets +€1,800
new in 2024: €1,800
- Profit (loss) carried forward +€7,600
up €7,600 (+28.0%), from €27,139 to €34,739
- Tax, wage and social debts +€7,423
up €7,423 (+105.9%), from €7,007 to €14,429
- Trade debts +€2,286
up €2,286 (+392.7%), from €582 to €2,868
- Gross operating margin -€24,087
down €24,087 (-71.4%), from €33,742 to €9,654
- Taxes -€5,013
down €5,013 (-70.9%), from €7,068 to €2,054
- Financial income -€1,718
no longer reported in 2024 (was €1,718)
- Financial charges -€695
no longer reported in 2024 (was €695)
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,727 | €62,036 | +€17,309 | +38.7% |
| Fixed assets | 21/28 | - | €1,800 | +€1,800 | |
| Tangible fixed assets | 22/27 | - | €1,800 | +€1,800 | |
| Furniture and vehicles | 24 | - | €1,800 | +€1,800 | |
| Current assets | 29/58 | €44,727 | €60,236 | +€15,509 | +34.7% |
| Amounts receivable within one year | 40/41 | €44,727 | €60,158 | +€15,431 | +34.5% |
| Trade receivables | 40 | €8,988 | - | -€8,988 | |
| Other amounts receivable | 41 | €35,740 | €60,158 | +€24,418 | +68.3% |
| Current investments | 50/53 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | - | €78 | +€78 | |
| Total equity and liabilities | 10/49 | €44,727 | €62,036 | +€17,309 | +38.7% |
| Equity | 10/15 | €37,139 | €44,739 | +€7,600 | +20.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,139 | €34,739 | +€7,600 | +28.0% |
| Amounts payable | 17/49 | €7,589 | €17,298 | +€9,709 | +127.9% |
| Amounts payable within one year | 42/48 | €7,589 | €17,298 | +€9,709 | +127.9% |
| Trade debts | 44 | €582 | €2,868 | +€2,286 | +392.7% |
| Suppliers | 440/4 | €582 | €2,868 | +€2,286 | +392.7% |
| Taxes, remuneration and social security | 45 | €7,007 | €14,429 | +€7,423 | +105.9% |
| Taxes | 450/3 | €7,007 | €14,429 | +€7,423 | +105.9% |
| Gross operating margin | 9900 | €33,742 | €9,654 | -€24,087 | -71.4% |
| Operating profit (loss) | 9901 | €33,742 | €9,654 | -€24,087 | -71.4% |
| Financial income | 75/76B | €1,718 | - | -€1,718 | |
| Recurring financial income | 75 | €1,718 | - | -€1,718 | |
| Financial charges | 65/66B | €695 | - | -€695 | |
| Recurring financial charges | 65 | €695 | - | -€695 | |
| Profit (loss) for the period before taxes | 9903 | €34,765 | €9,654 | -€25,110 | -72.2% |
| Income taxes | 67/77 | €7,068 | €2,054 | -€5,013 | -70.9% |
| Profit (loss) for the period | 9904 | €27,697 | €7,600 | -€20,097 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,697 | €7,600 | -€20,097 | -72.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.