KUBUS Consult: 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.
KUBUS Consult
Largest movements
- Cash +€116,512
up €116,512 (+164%), from €71,118 to €187,629
mainly Net result for the year (+€81,972) and Receivables within one year (+€26,000)
- Receivables within one year -€26,000
down €26,000 (-83.5%), from €31,141 to €5,141
of which Trade receivables: -€26,045
- Current investments -€21,000
down €21,000 (-35.8%), from €58,605 to €37,604
- Deferred charges and accrued income +€10,976
up €10,976 (+872%), from €1,259 to €12,235
- Reserves +€231,703
new in 2025: €231,703
- Profit (loss) carried forward -€149,731
down €149,731 (-100%), from €149,731 to €0
- Trade debts -€2,689
down €2,689 (-87.0%), from €3,091 to €403
- Gross operating margin +€10,788
up €10,788 (+10.8%), from €100,074 to €110,862
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 | €172,107 | €253,273 | +€81,167 | +47.2% |
| Fixed assets | 21/28 | €9,984 | €10,663 | +€678 | +6.8% |
| Tangible fixed assets | 22/27 | €9,984 | €10,663 | +€678 | +6.8% |
| Furniture and vehicles | 24 | €9,984 | €10,663 | +€678 | +6.8% |
| Current assets | 29/58 | €162,122 | €242,611 | +€80,488 | +49.6% |
| Amounts receivable within one year | 40/41 | €31,141 | €5,141 | -€26,000 | -83.5% |
| Trade receivables | 40 | €26,045 | - | -€26,045 | |
| Other amounts receivable | 41 | €5,096 | €5,141 | +€45 | +0.9% |
| Current investments | 50/53 | €58,605 | €37,604 | -€21,000 | -35.8% |
| Cash at bank and in hand | 54/58 | €71,118 | €187,629 | +€116,512 | +164% |
| Deferred charges and accrued income | 490/1 | €1,259 | €12,235 | +€10,976 | +872% |
| Total equity and liabilities | 10/49 | €172,107 | €253,273 | +€81,167 | +47.2% |
| Equity | 10/15 | €154,731 | €236,703 | +€81,972 | +53.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €231,703 | +€231,703 | |
| Distributable reserves | 133 | - | €231,703 | +€231,703 | |
| Profit (loss) carried forward | 14 | €149,731 | €0 | -€149,731 | -100% |
| Amounts payable | 17/49 | €17,376 | €16,570 | -€806 | -4.6% |
| Amounts payable within one year | 42/48 | €16,776 | €16,570 | -€206 | -1.2% |
| Trade debts | 44 | €3,091 | €403 | -€2,689 | -87.0% |
| Suppliers | 440/4 | €3,091 | €403 | -€2,689 | -87.0% |
| Taxes, remuneration and social security | 45 | €13,685 | €16,167 | +€2,483 | +18.1% |
| Taxes | 450/3 | €13,685 | €16,167 | +€2,483 | +18.1% |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,450 | €3,493 | +€1,043 | +42.6% |
| Other operating charges | 640/8 | €365 | €652 | +€287 | +78.5% |
| Gross operating margin | 9900 | €100,074 | €110,862 | +€10,788 | +10.8% |
| Operating profit (loss) | 9901 | €97,259 | €106,718 | +€9,459 | +9.7% |
| Financial income | 75/76B | €793 | €1,718 | +€925 | +117% |
| Recurring financial income | 75 | €793 | €1,718 | +€925 | +117% |
| Financial charges | 65/66B | €3,773 | €4,337 | +€564 | +14.9% |
| Recurring financial charges | 65 | €3,773 | €4,337 | +€564 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €94,279 | €104,099 | +€9,820 | +10.4% |
| Income taxes | 67/77 | €21,202 | €22,126 | +€924 | +4.4% |
| Profit (loss) for the period | 9904 | €73,077 | €81,972 | +€8,895 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,077 | €81,972 | +€8,895 | +12.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.