KUBUZZ: 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.
KUBUZZ
Largest movements
- Cash -€65,970
down €65,970 (-85.9%), from €76,808 to €10,838
mainly Contributions, distributions and other (-€60,000) and Tax, wage and social debts (-€17,109)
- Receivables within one year -€14,226
down €14,226 (-51.2%), from €27,800 to €13,574
- Profit (loss) carried forward -€62,741
down €62,741 (-94.9%), from €66,080 to €3,339
- Tax, wage and social debts -€17,109
down €17,109 (-100.0%), from €17,109 to €0
- Financial income +€1,121
new in 2025: €1,121
- Gross operating margin -€588
down €588 (-45.9%), from -€1,279 to -€1,866
- Other operating charges +€438
up €438 (+110.7%), from €396 to €834
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 | €104,608 | €24,412 | -€80,196 | -76.7% |
| Current assets | 29/58 | €104,608 | €24,412 | -€80,196 | -76.7% |
| Amounts receivable within one year | 40/41 | €27,800 | €13,574 | -€14,226 | -51.2% |
| Other amounts receivable | 41 | €27,800 | €13,574 | -€14,226 | -51.2% |
| Cash at bank and in hand | 54/58 | €76,808 | €10,838 | -€65,970 | -85.9% |
| Total equity and liabilities | 10/49 | €104,608 | €24,412 | -€80,196 | -76.7% |
| Equity | 10/15 | €86,540 | €23,799 | -€62,741 | -72.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €66,080 | €3,339 | -€62,741 | -94.9% |
| Amounts payable | 17/49 | €18,068 | €613 | -€17,456 | -96.6% |
| Amounts payable within one year | 42/48 | €17,852 | €613 | -€17,239 | -96.6% |
| Trade debts | 44 | €743 | €228 | -€515 | -69.3% |
| Suppliers | 440/4 | €743 | €228 | -€515 | -69.3% |
| Taxes, remuneration and social security | 45 | €17,109 | €0 | -€17,109 | -100.0% |
| Taxes | 450/3 | €17,109 | €0 | -€17,109 | -100.0% |
| Other amounts payable | 47/48 | - | €384 | +€384 | |
| Accrued charges and deferred income | 492/3 | €216 | €0 | -€216 | -100.0% |
| Other operating charges | 640/8 | €396 | €834 | +€438 | +110.7% |
| Gross operating margin | 9900 | -€1,279 | -€1,866 | -€588 | -45.9% |
| Operating profit (loss) | 9901 | -€1,675 | -€2,700 | -€1,026 | -61.2% |
| Financial income | 75/76B | - | €1,121 | +€1,121 | |
| Recurring financial income | 75 | - | €1,121 | +€1,121 | |
| Financial charges | 65/66B | €1,153 | €1,161 | +€8 | +0.7% |
| Recurring financial charges | 65 | €1,153 | €1,161 | +€8 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,828 | -€2,741 | +€87 | +3.1% |
| Income taxes | 67/77 | - | -€0 | -€0 | |
| Profit (loss) for the period | 9904 | -€2,828 | -€2,741 | +€87 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,828 | -€2,741 | +€87 | +3.1% |
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 9 October 2026 via checked.be.