KUBA INTERIORS: 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.
KUBA INTERIORS
Largest movements
- Cash -€10,156
down €10,156 (-15.3%), from €66,560 to €56,404
mainly Trade debts (-€41,327) and Net result for the year (-€1,426)
- Tangible fixed assets -€5,610
down €5,610 (-65.7%), from €8,541 to €2,931
of which Plant, machinery and equipment: -€3,790
- Receivables within one year -€2,051
down €2,051 (-3.1%), from €66,753 to €64,702
of which Trade receivables: -€6,501
- Trade debts -€41,327
down €41,327 (-63.1%), from €65,498 to €24,171
- Tax, wage and social debts +€23,528
up €23,528 (+342%), from €6,874 to €30,402
of which Remuneration and social security: +€28,000
- Profit (loss) carried forward -€1,426
down €1,426 (-1.2%), from -€114,552 to -€115,979
- Financial charges +€21,233
up €21,233 (+544%), from €3,900 to €25,132
- Depreciation -€5,127
down €5,127 (-47.8%), from €10,737 to €5,610
- Gross operating margin +€3,749
up €3,749 (+13.9%), from €26,921 to €30,670
- Other operating charges -€686
down €686 (-33.6%), from €2,046 to €1,359
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,554 | €124,737 | -€17,817 | -12.5% |
| Fixed assets | 21/28 | €9,241 | €3,631 | -€5,610 | -60.7% |
| Tangible fixed assets | 22/27 | €8,541 | €2,931 | -€5,610 | -65.7% |
| Land and buildings | 22 | €328 | €164 | -€164 | -50.0% |
| Plant, machinery and equipment | 23 | €6,557 | €2,767 | -€3,790 | -57.8% |
| Furniture and vehicles | 24 | €1,656 | - | -€1,656 | |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €133,313 | €121,106 | -€12,207 | -9.2% |
| Amounts receivable within one year | 40/41 | €66,753 | €64,702 | -€2,051 | -3.1% |
| Trade receivables | 40 | €37,574 | €31,073 | -€6,501 | -17.3% |
| Other amounts receivable | 41 | €29,179 | €33,629 | +€4,450 | +15.3% |
| Cash at bank and in hand | 54/58 | €66,560 | €56,404 | -€10,156 | -15.3% |
| Total equity and liabilities | 10/49 | €142,554 | €124,737 | -€17,817 | -12.5% |
| Equity | 10/15 | €68,330 | €66,904 | -€1,426 | -2.1% |
| Contributions | 10/11 | €61,998 | €61,998 | = | 0.0% |
| Capital | 10 | €61,998 | €61,998 | = | 0.0% |
| Issued capital | 100 | €61,998 | €61,998 | = | 0.0% |
| Reserves | 13 | €120,884 | €120,884 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €114,684 | €114,684 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,552 | -€115,979 | -€1,426 | -1.2% |
| Amounts payable | 17/49 | €74,224 | €57,833 | -€16,390 | -22.1% |
| Amounts payable within one year | 42/48 | €74,224 | €57,833 | -€16,390 | -22.1% |
| Financial debts | 43 | €1,852 | €3,260 | +€1,409 | +76.1% |
| Other loans | 439 | €1,852 | €3,260 | +€1,409 | +76.1% |
| Trade debts | 44 | €65,498 | €24,171 | -€41,327 | -63.1% |
| Suppliers | 440/4 | €65,498 | €24,171 | -€41,327 | -63.1% |
| Taxes, remuneration and social security | 45 | €6,874 | €30,402 | +€23,528 | +342% |
| Taxes | 450/3 | €6,874 | €2,402 | -€4,472 | -65.1% |
| Remuneration and social security | 454/9 | - | €28,000 | +€28,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,737 | €5,610 | -€5,127 | -47.8% |
| Other operating charges | 640/8 | €2,046 | €1,359 | -€686 | -33.6% |
| Gross operating margin | 9900 | €26,921 | €30,670 | +€3,749 | +13.9% |
| Operating profit (loss) | 9901 | €14,139 | €23,701 | +€9,562 | +67.6% |
| Financial income | 75/76B | €45 | €5 | -€40 | -88.7% |
| Recurring financial income | 75 | €45 | €5 | -€40 | -88.7% |
| Financial charges | 65/66B | €3,900 | €25,132 | +€21,233 | +544% |
| Recurring financial charges | 65 | €3,900 | €25,132 | +€21,233 | +544% |
| Profit (loss) for the period before taxes | 9903 | €10,284 | -€1,426 | -€11,711 | |
| Profit (loss) for the period | 9904 | €10,284 | -€1,426 | -€11,711 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,284 | -€1,426 | -€11,711 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.