KUBIMO: 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.
KUBIMO
Largest movements
- Receivables within one year -€2,645
down €2,645 (-8.4%), from €31,577 to €28,932
of which Trade receivables: -€3,164
- Profit (loss) carried forward -€4,285
down €4,285 (-8.4%), from -€51,091 to -€55,376
- Other debts +€3,280
up €3,280 (+4.4%), from €74,130 to €77,411
- Trade debts -€1,419
down €1,419 (-94.5%), from €1,501 to €82
- Financial income -€35,664
down €35,664 (-92.2%), from €38,665 to €3,000
of which Non-recurring financial income: -€38,665
- Financial charges -€13,654
down €13,654 (-99.7%), from €13,699 to €45
- Gross operating margin +€3,247
up €3,247 (+36.8%), from -€8,821 to -€5,575
- Other operating charges -€348
down €348 (-17.3%), from €2,014 to €1,666
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.
Cash bridge derived
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 | €31,586 | €29,177 | -€2,410 | -7.6% |
| Current assets | 29/58 | €31,586 | €29,177 | -€2,410 | -7.6% |
| Amounts receivable within one year | 40/41 | €31,577 | €28,932 | -€2,645 | -8.4% |
| Trade receivables | 40 | €3,164 | - | -€3,164 | |
| Other amounts receivable | 41 | €28,413 | €28,932 | +€519 | +1.8% |
| Cash at bank and in hand | 54/58 | €9 | €244 | +€236 | +2716.5% |
| Total equity and liabilities | 10/49 | €31,586 | €29,177 | -€2,410 | -7.6% |
| Equity | 10/15 | -€44,891 | -€49,176 | -€4,285 | -9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,091 | -€55,376 | -€4,285 | -8.4% |
| Amounts payable | 17/49 | €76,477 | €78,352 | +€1,875 | +2.5% |
| Amounts payable within one year | 42/48 | €76,477 | €78,352 | +€1,875 | +2.5% |
| Trade debts | 44 | €1,501 | €82 | -€1,419 | -94.5% |
| Suppliers | 440/4 | €1,501 | €82 | -€1,419 | -94.5% |
| Taxes, remuneration and social security | 45 | €846 | €860 | +€14 | +1.6% |
| Taxes | 450/3 | €846 | €860 | +€14 | +1.6% |
| Other amounts payable | 47/48 | €74,130 | €77,411 | +€3,280 | +4.4% |
| Other operating charges | 640/8 | €2,014 | €1,666 | -€348 | -17.3% |
| Gross operating margin | 9900 | -€8,821 | -€5,575 | +€3,247 | +36.8% |
| Operating profit (loss) | 9901 | -€10,835 | -€7,240 | +€3,595 | +33.2% |
| Financial income | 75/76B | €38,665 | €3,000 | -€35,664 | -92.2% |
| Recurring financial income | 75 | €38,665 | €3,000 | -€35,664 | -92.2% |
| Non-recurring financial income | 76B | €38,665 | - | -€38,665 | |
| Financial charges | 65/66B | €13,699 | €45 | -€13,654 | -99.7% |
| Recurring financial charges | 65 | €13,699 | €45 | -€13,654 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €14,131 | -€4,285 | -€18,415 | |
| Profit (loss) for the period | 9904 | €14,131 | -€4,285 | -€18,415 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,131 | -€4,285 | -€18,415 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.