D - Cube Resource: 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.
D - Cube Resource
Largest movements
- Cash +€6,340
up €6,340 (+34.3%), from €18,476 to €24,816
mainly Receivables within one year (+€3,318) and Other debts (+€2,823)
- Receivables within one year -€3,318
down €3,318 (-2.7%), from €122,881 to €119,564
- Financial fixed assets +€2,500
new in 2024: €2,500
- Other debts +€2,823
up €2,823 (+11.2%), from €25,172 to €27,995
- Trade debts +€2,400
up €2,400 (+103.2%), from €2,325 to €4,725
- Gross operating margin -€3,239
down €3,239 (-31.6%), from €10,244 to €7,005
- Depreciation -€1,232
no longer reported in 2024 (was €1,232)
- Taxes +€561
up €561 (+306.0%), from €183 to €744
- Financial charges -€482
down €482 (-9.1%), from €5,275 to €4,793
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,357 | €146,879 | +€5,522 | +3.9% |
| Fixed assets | 21/28 | - | €2,500 | +€2,500 | |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €141,357 | €144,379 | +€3,022 | +2.1% |
| Amounts receivable within one year | 40/41 | €122,881 | €119,564 | -€3,318 | -2.7% |
| Trade receivables | 40 | €122,881 | €119,564 | -€3,318 | -2.7% |
| Cash at bank and in hand | 54/58 | €18,476 | €24,816 | +€6,340 | +34.3% |
| Total equity and liabilities | 10/49 | €141,357 | €146,879 | +€5,522 | +3.9% |
| Equity | 10/15 | €89,314 | €90,073 | +€759 | +0.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | - | -€30,000 | |
| Issued capital | 100 | €30,000 | - | -€30,000 | |
| Reserves | 13 | €61,329 | €61,329 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Legal reserve | 130 | €3,000 | - | -€3,000 | |
| Reserves not available under the articles | 1311 | - | €3,000 | +€3,000 | |
| Distributable reserves | 133 | €58,329 | €58,329 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,015 | -€1,256 | +€759 | +37.7% |
| Amounts payable | 17/49 | €52,043 | €56,806 | +€4,763 | +9.2% |
| Amounts payable after more than one year | 17 | €16,000 | €16,000 | = | 0.0% |
| Financial debts | 170/4 | €16,000 | €16,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €35,147 | €39,910 | +€4,763 | +13.6% |
| Trade debts | 44 | €2,325 | €4,725 | +€2,400 | +103.2% |
| Suppliers | 440/4 | €2,325 | €4,725 | +€2,400 | +103.2% |
| Taxes, remuneration and social security | 45 | €7,650 | €7,190 | -€460 | -6.0% |
| Taxes | 450/3 | €5,250 | €4,790 | -€460 | -8.8% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €25,172 | €27,995 | +€2,823 | +11.2% |
| Accrued charges and deferred income | 492/3 | €896 | €896 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,232 | - | -€1,232 | |
| Other operating charges | 640/8 | €886 | €900 | +€13 | +1.5% |
| Gross operating margin | 9900 | €10,244 | €7,005 | -€3,239 | -31.6% |
| Operating profit (loss) | 9901 | €8,125 | €6,105 | -€2,020 | -24.9% |
| Financial income | 75/76B | €253 | €192 | -€61 | -24.2% |
| Recurring financial income | 75 | €253 | €192 | -€61 | -24.2% |
| Financial charges | 65/66B | €5,275 | €4,793 | -€482 | -9.1% |
| Recurring financial charges | 65 | €5,275 | €4,793 | -€482 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €3,103 | €1,504 | -€1,599 | -51.5% |
| Income taxes | 67/77 | €183 | €744 | +€561 | +306.0% |
| Profit (loss) for the period | 9904 | €2,920 | €759 | -€2,160 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,920 | €759 | -€2,160 | -74.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.