Photovoltaics · C&I · Buy + Contracting · CUBE CONCEPTS
Commercial and industrial photovoltaic systems — saving money, expertly planned, and built to last over 20 years.
CUBE CONCEPTS plans, builds, and operates photovoltaic systems for commercial sites — either as a purchase investment with full balance sheet activation or Contracting with €0 in own investment. With 5.7–12.0 ct/kWh electricity generation costs for PV rooftop systems (Fraunhofer ISE) compared to 17.2 ct/kWh industrial electricity price (BDEW, August 2026), the economic leverage arises through the difference — priced on a site-specific basis, independently of the manufacturer, across Europe.
(Fraunhofer ISE, July 2024)*
for the entire project
Buy or Contracting
02 — Hidden Costs
What remains: in-house production, a contractually secured fixed price, or both.
Photovoltaics relieve the burden on the balance sheet at four key points:
Four pressure points are currently increasing the electricity costs of commercial sites. Photovoltaics relieve three of these directly — by producing their own electricity at 5.7–12.0 ct/kWh instead of 17.2 ct/kWh from the grid. With the fourth pressure point, it provides the compliance response.
Pressure Point 01 — The industrial electricity price
„We pay 17+ cents/kWh from the grid — and our margin is getting smaller.“
The average industrial electricity price is currently 2026 17.2 ct/kWh (BDEW Strompreisanalyse, August 2026)*. The industrial electricity price approved by the BMWE on April 16, 2026 (5 ct/kWh as the lower limit, KUEBLL procedure) covers only 91 sectors and a maximum of 50 % of consumption — and is limited to 2026–2028. For all others, the supply from the grid remains available. Self-production at 5.7–12.0 ct/kWh (Fraunhofer ISE 2024) is free from the first day of sunshine onwards.
Pressure point 02 — CO2Pricing
„EU ETS 2 starting in 2028 — and we still don't know what it will cost us.“
On November 5, 2025, the EU Environment Council postponed the introduction of EU ETS 2 from 2027 to the 01.01.2028 postponed. Until then, the BEHG applies in Germany with a fixed price corridor of 55–65 €/tonne CO22 in 2026 and 2027. Photovoltaic self-consumption is bilaterally CO2-free. Each kWh produced by yourself replaces one kWh of CO2Service.
Pressure Point 03 — Grid Fees
„"About 40 % of our electricity bill consists of grid fees—and they keep going up."“
Grid fees account for around 40 % of the industrial electricity price (BMWE, August 2025)*. With self-consumption via photovoltaics, the volume-dependent grid fee components no longer apply to the self-produced kWh. The effect depends on the location — with a high self-consumption rate, an additional economic lever is created in addition to the difference in generation costs.
Pressure point 04 — PV requirement in 10 federal states, nationwide from 2027
„PV is no longer optional — it is a legal requirement for new construction and renovation.“
As of September 18, 2026, 10 of 16 federal states A photovoltaic obligation for new commercial buildings is legally enshrined (Baden-Württemberg, Bavaria, Berlin, Bremen, Hamburg, Lower Saxony, North Rhine-Westphalia, Rhineland-Palatinate, Saarland, Schleswig-Holstein), Hesse partially. As of January 1, 2027, a nationwide solar obligation applies for new non-residential buildings with more than 250 m² of usable area (§ 106 Building Modernization Act). Those who do not adopt the logic of the investment must nevertheless build — without the economic leverage.
What industrial electricity price: BDEW electricity price analysis August 2026 · * Source: Power consumption costs Fraunhofer ISE, electricity storage costs renewable energy, July 2024 · * Source EU ETS 2: EU Environment Council, November 5, 2025; DEHSt EU ETS 2 · * Source Net revenue share: BMWE, August 2025 · Status: May 8, 2026
03 — Competition
A 20- to 30-year-old infrastructure should not be subject to any vendor ecosystem.
No provider ecosystem. What is offered with you is advertised on a location-specific basis.
Photovoltaic systems last 20 to 30 years. CUBE CONCEPTS does not lock customers into proprietary manufacturer ecosystems. Every component — modules, inverters, transformers, monitoring, storage — is tendered on a site-specific basis. Selection follows the site, not the sales partner.
What „manufacturer-independent“ means in practice
Inverters, modules, substructure, monitoring — every component is put out to tender for the specific location. Suppliers compete for the system, not the customer relationship. When it comes to service, warranty extension, or component replacement, you remain independent of the vendor who made the original sale. This measurably reduces the total cost of ownership over the 20- to 30-year lifespan of the system.
Open-Book calculation as standard
Every quote includes a complete breakdown of costs—components, installation, logistics, engineering, and margin. No flat-rate packages, no hidden markups. The customer sees what the system costs and makes a decision based on transparent figures. Open-book pricing is also the standard in the Contracting model: the fixed-price calculation is based on documented assumptions.
04 — PV Basics
Which photovoltaics support your balance sheet, your operations, and your procurement logic?
PV power 20 years predictable.
Three things are non-optional if photovoltaics are to succeed at an industrial site: electricity cost savings over two decades, zero operational effort, and a model choice that fits the balance sheet — not the other way around.
01
Cost savings on electricity over 20 years
The electricity storage costs for PV rooftop systems over 30 kWp are between 5.7 and 12.0 ct/kWh (Fraunhofer ISE, July 2024). Industrial electricity price 2026 so far on average: 17.2 ct/kWh (BDEW, August 2026). The difference per kilowatt-hour consumed by the system is the balance. How large it is at your location is shown in the site-specific calculation.
02
Zero operational cost
CUBE handles design, permitting, connection, commissioning, monitoring, cleaning, inverter replacement, insurance, and direct marketing. In the Contracting model, all these services are included in the 20-year fixed-price contract; in the purchase model, they are available as optional contract services. What remains the customer’s responsibility: consuming electricity.
03
Model selection based on balance sheets, not technology
The system itself is identical in both models: same modules, same inverters, same design. What sets them apart is the accounting treatment. A purchase capitalizes the system as an asset (property, plant, and equipment; depreciation over 20 years; IRR on invested capital). Contracting keeps the balance sheet clean (no CAPEX, electricity purchases as OPEX, no capitalization). Which model is viable—that is determined by the balance sheet, not the system technology. More in Section 06.
05 — Economic Efficiency
Industrial electricity prices, electricity cost sustainability, regulatory pressure — the numbers that bear on any economic viability.
Which three backbone numbers carry every economy — and where do they come from?
What is written here is supported by audited studies or official data.
(BDEW electricity price analysis, August 2026)*
(Fraunhofer ISE, July 2024)*
EU ETS 2 from 01/01/2028*
How the three numbers drive profitability
The Difference between the reference price (17.2 ct/kWh) and the electricity consumption costs (5.7–12.0 ct/kWh), generates the primary economic leverage per kilowatt-hour consumed itself. The regulatory pressure Carbon Monoxide2-pricing, mandatory PV, rising grid fees) further amplifies the lever because procurement costs continue to rise, while photovoltaic electricity remains stably predictable over 20 years — based on KPMG-audited market benchmarks for the regulatory assumptions.
What industrial electricity price: BDEW electricity price analysis August 2026 · * Source: Power consumption costs Fraunhofer ISE, electricity storage costs renewable energy, July 2024 · * What CO2-Pricing: BMWE April 16, 2026 (industrial electricity price approval); EU Environment Council, November 5, 2025 (EU ETS 2 postponement); BEHG fixed price corridor 2026/2027 · As of: May 8, 2026
06 — Models
The difference lies not in the plant, but in the balance sheet.
Buying or Contracting — what really determines the decision: the balance sheet analysis or technical analysis?
The photovoltaic system itself is identical in both models — same modules, same inverters, same design. What differs is the balance sheet: capitalization with your own system or electricity supply with a fixed-price contract. Which model works is decided by the location's balance sheet logic.
Photovoltaic Purchase
Full balance sheet activation. An asset is an asset; depreciation over 20 years; IRR on invested capital. CAPEX incurred; self-consumption reduced through sourcing; surpluses go into direct marketing.
- 0 ct/kWh electricity purchase from self-consumption after amortization
- Direct marketing for surpluses
- Depreciation over 20 years (special depreciation possible)
- Full technical and marketing control
- CAPEX - The location bears the eigeninvestment
Photovoltaics Contracting
Balance sheet ready. 0 € initial investment. CUBE finances, builds, and operates; the site purchases electricity at a contractually guaranteed fixed price — OPEX, no CAPEX, no capitalization.
- 0 € initial investment — no CAPEX cash outflow
- Fixed-price contract with a 20-year term
- Operating expenses remain with CUBE over the contract term
- Balance sheet ready for core business investments
- Electricity Procurement 100 %: Photovoltaic Power from Our Own Site
07 — Complete Takeover
What we do so you don't have to do anything — eight engineering building blocks.
Under the Contracting model, CUBE assumes full responsibility for 20 years; under the purchase model, each individual component is available as an optional contractual service. What is described here is standard in every commercial CUBE system and is documented in the practical examples below.
01
Location & Load Profile Analysis
Evaluation of load flow, connection costs, grid connection spaces, and roof area suitability. Output: loadable system sizing and self-consumption forecast.
02
Open-book calculation
Cost breakdown for components, installation, engineering, and margin—transparently documented. In Contracting: fixed price based on this breakdown. For purchases: a quote with full traceability.
03
Approval & Grid Connection
Building permit, connection request to the distribution network operator, grid compatibility study, marketing certificates. Complete documentation and authority communication by CUBE.
04
Design & Component Selection
Site-specific tender for modules, inverters, substructures, and monitoring. No predetermined manufacturers. Selection based on site requirements, not sales partnerships.
05
Engineering, Procurement, Construction
Setup and installation by certified partner installers. Construction phase management, safety audits, ongoing construction quality assurance. CUBE remains the contracting partner for all trades.
06
Start-up & Commissioning
Functional and performance testing, grid connection commissioning, system certificate, EEG registration, direct marketing contract. Handover to regular monitoring.
07
Monitoring & Performance Optimization
24/7 system monitoring, performance reporting, early warning system for performance deviations, periodic cleaning, and module replacement in case of failure. Included in the Contracting Standard plan; optional with purchase.
08
Direct Marketing & Revenue Optimization
Marketing of surplus electricity through accredited direct marketers; billing with the site is transparently documented. In the Contracting model, this is part of the fixed-price contract; in the purchase model, it is an optional contract service.
08 — PV Obligation & Regulations
Which federal states have a photovoltaic obligation, and what will apply nationwide from 2027 onwards?
As of September 18, 2026, 10 of the 16 federal states have legally mandated photovoltaic (PV) systems for new commercial buildings and, in some cases, for renovations. Hesse partially has such a requirement. Five federal states currently have no nationwide PV requirement. With the Building Modernization Act, a nationwide solar requirement will apply starting January 1, 2027 for new non-residential buildings with more than 250 m² of usable space, and starting January 1, 2028 for existing non-residential buildings with more than 500 m² of usable space in cases where changes are subject to reporting requirements.
PV obligation: 10 federal states (in full)
Baden-Württemberg · Bavaria · Berlin · Bremen · Hamburg · Lower Saxony · North Rhine-Westphalia · Rhineland-Palatinate · Saarland · Schleswig-Holstein
Applicable to new commercial buildings, and in several countries also to roof renovations above defined thresholds. Specific mandatory areas, transition periods, and exceptions vary by national law.
PV requirement: Partially (1) · None (5)
Hesse (partially — mandatory for state-owned properties and large parking lots)
Brandenburg (Mandatory 2026 removed) · Mecklenburg-Western Pomerania · Saxony · Saxony-Anhalt · Thuringia — currently no nationwide PV obligation for commercial buildings.
Starting January 1, 2027, a solar obligation will apply nationwide for new non-residential buildings with more than 250 m² of usable space (§ 106 of the Building Modernization Act), which can be met with photovoltaic or solar thermal systems.
EPBD and Building Modernization Act: Solar obligation nationwide
The revised EU Building Directive (Energy Performance of Buildings Directive, EPBD) came into force on May 28, 2024, and requires the introduction of a solar energy obligation. With the Building Modernization Act (GModG, BGBl. 2026 I No. 226), Germany is implementing it nationwide and in stages: as of January 1, 2027, it applies to new non-residential buildings with more than 250 m² of usable space, and as of January 1, 2028, it also applies to existing non-residential buildings with 500 m² of usable space, provided that reporting-required changes with an energy assessment of the building pursuant to § 38(3) of the GModG are made. The obligation can be fulfilled with photovoltaic or solar thermal systems.
* Source PV-Mandatory Federal States: Öko-Zentrum NRW, as of September 18, 2026 · respective state building codes · Building Modernization Act, BGBl. 2026 I No. 226 · * Source EPBD: EU Directive 2024/1275 · Status: October 11, 2026
09 — Practical Examples
Two locations, two interpretations, two model paths.
What do two realized CUBE photovoltaic systems look like in numbers?
Both from realized CUBE projects, documented anonymously. Both with open-book calculations; in a multi-use complex (practical example B) supplemented by KPMG-audited market benchmarks for the storage share.
10 — Substance
Who builds CUBE photovoltaics — over 45 energy experts at three locations, operating across Europe since 2020?
CUBE CONCEPTS is a system developer for integrated energy projects. Photovoltaics, battery storage, multi-use. The engineering stack relies on its own energy experts and established industrial partners such as NOVUM engineering from Dresden for BESS components.
permanently employed
Prague, Palma de Mallorca
Project design
and trade
Engineering Stack
01
In-house energy experts
45+ permanently employed engineers, energy economists, project managers. In-house expertise for design, permitting, direct marketing — not sourced through external consulting pools.
02
Industry Partners for Specific Components
Tier-1 industry partnerships for complementary components. Example: NOVUM Engineering from Dresden for BESS components in multi-use projects. Clear separation: system integration and site responsibility remain with CUBE.
03
Refinancing Partner for Contracting Models
Structured financing partnerships for Contracting models. CUBE bears the CapEx risk over the term of the contract, refinanced through external institutional partners.
Realized for Tier 1 industrial companies:
* Source: CUBE CONCEPTS company presentation · Tier 1 logo wall: realized projects 2020–2025 (anonymized list available upon personal request) · Status: May 8, 2026
11 — FAQ
Quick Starts. Depth and location-specifics will be clarified in the open-book discussion.
What ten questions does every commercial location ask before making a decision?
CUBE CONCEPTS installs commercial photovoltaic rooftop systems from 500 kWp — the range where design, self-consumption, and marketing optimization are economically viable. The actual profitability depends on load profile (15-minute values), roof area, self-consumption rate, and grid connection constraints.
The system itself is identical — same modules, same inverters, same design. What differs is the balance sheet: In Purchase model activate the asset as capital expenditure (CAPEX), depreciation over 20 years, IRR on invested capital). In Contracting model does the balance sheet remain unencumbered (€0 capital investment, fixed-price electricity procurement as OPEX, no capitalization). Which model works is decided by the location's balance sheet logic — not the plant technology.
Contracting CUBE finances, builds, and operates the facility. The site obtains photovoltaic electricity at a fixed price guaranteed by contract for the duration of the contract (typically 20 years). There is no CAPEX outflow, no asset recognition in the balance sheet, no operational costs for operation, maintenance, or insurance. The site provides the roof space.
As of September 18, 2026, 10 of the 16 federal states have legally established a PV requirement for new commercial buildings: Baden-Württemberg, Bavaria, Berlin, Bremen, Hamburg, Lower Saxony, North Rhine-Westphalia, Rhineland-Palatinate, Saarland and Schleswig-Holstein. Hesse partially. Five federal states (Brandenburg, Mecklenburg-Vorpommern, Saxony, Saxony-Anhalt, Thuringia) currently do not have a nationwide PV requirement; Brandenburg has lifted its requirement in 2026. Starting January 1, 2027, a nationwide solar requirement will apply for new non-residential buildings with more than 250 m² of usable area (§ 106 Building Modernization Act).
The EU Building Directive (EPBD) came into force on May 28, 2024 and requires the introduction of a solar obligation. The Building Modernization Act is implementing it gradually nationwide: as of January 1, 2028, it also applies to existing non-residential buildings with a usable area of 500 m² or more, provided that reporting-required changes are made with an energy assessment of the building in accordance with § 38, paragraph 3 of the GModG. Several federal states already require photovoltaic systems during roof renovations today, such as Bavaria, Berlin, and Bremen.
The electricity storage costs for PV rooftop systems over 30 kWp are in Germany at 5.7–12.0 ct/kWh (Fraunhofer ISE, Study on the Cost of Electricity Generation from Renewable Energy, July 2024). The exact position depends on the installation design, component selection, site irradiation, and financing costs. Comparison: The industrial electricity price was on average 17.2 ct/kWh in 2026 (BDEW electricity price analysis, August 2026).
CUBE analyzes load demand (15-minute values), connection costs, grid connection, roof area suitability and self-consumption potential. Output: loadable system sizing, electricity cost savings forecast, model recommendation (buy vs. lease Contracting), and open-book calculation with full cost breakdown. Duration of initial consultation: 30–60 minutes. Free and non-binding.
Excess electricity from systems with more than 100 kW is directly marketed: There is no fixed feed-in tariff for these systems; the market premium under the EEG requires direct marketing. CUBE registers the systems in the market data register and organizes the direct marketing through accredited direct marketers. The marketing is tailored to the specific location — based on an analysis of load profiles, system size, and the current market situation.
Typical project duration for commercial PV systems from 500 kWp: 6–12 months. Breakdown: 2–3 months for site analysis and contract negotiation; 2–4 months for approval and grid connection; 1–3 months for design and component procurement; 1–2 months for EPC construction phase and commissioning. Multi-use combination with battery storage can require additional 2–4 months.
Under the Contracting model, it is common practice to have the option to purchase the system at its residual value upon expiration of the contract term, to extend the fixed-price contract for additional years, or to have CUBE dismantle the system. The specific terms are agreed upon in the contract on a site-by-site basis. For photovoltaic systems, the technical lifespan of the modules is typically 25–30 years, so a contract extension is often the best economic option.
12 — Open-Book Accounting
What does an initial consultation look like — and what comes out of it?
CUBE CONCEPTS analyzes location data, load profiles, and electricity costs—and shows you in 30 minutes which photovoltaic system design is economically viable. Purchase, Contracting, or Multi-Use with battery storage. Open-book. Based on your actual data. No upfront investment required, if you prefer.
Open-book calculation for your location — get an initial assessment in 30 minutes →PV obligation active in 10 federal states · Nationwide solar obligation from January 1, 2027 · EU ETS 2 from January 1, 2028
Free · no commitment · initial consultation based on your location data