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Battery Energy Storage Systems (BESS) · Models · CPFS — CUBE Profit Flex Solution

Your grid connection has available capacity. How long will you leave it unused?

Available grid connection capacity does not generate revenue today—yet it is the starting point for an operating model that finances a battery energy storage system on its own. Without you needing to know today what you will do with it tomorrow.

Phase IFTM operation — frequency containment reserve, trading, arbitrage. The BESS operates exclusively as an FTM asset.
Phase IIBTM system — change via MiSPeL. Peak shaving, §19, self-consumption optimization.
Phase IIIFull combination — FTM + BTM simultaneously. Maximum utilization, maximum revenue.
Two modelsContracting: €0 CAPEX; CUBE bears the full risk. Or Purchase: You invest and keep all proceeds.
Send in last run—free potential analysis →
Free · Within 5 working days · No commitment · § 118 Para. 6 EnWG — Commissioning deadline: August 4, 2029 · days · planning lead time 6–12 months · non-extendable
CPFS is relevant for you if:
industrial location ≥ 500 kW grid connection
Available or suspected free network capacity
BTM strategy still open or unclear
Section 118 - Deadline 2029 relevant for you
Uncertain? Load profile is enough — we check for free
Starting situation

Available grid connection capacity — the unused asset of every industrial site

Every industrial site pays for its grid connection — through capacity charges, base fees, and grid tariffs. Most of them do not use the entire capacity reserved by contract. What they do not use still costs money.

A battery storage system installed to utilize this unused capacity can immediately turn it into revenue—by participating in balancing power markets, energy trading, and spot arbitrage. In the Contracting model, no upfront investment is required—you purchase the system and enjoy the full return.

At the same time, there is genuine uncertainty: Will our own BTM strategy look different in two years? What will the AgNes reform do to Section 19? How will energy demand change due to electrification? This uncertainty is real — and it is the reason why a model is needed that starts today and keeps all options open for tomorrow.

Your grid connection is no longer an idle cost factor. It is a source of revenue — today, with the system that utilizes this capacity.
Industrial energy storage battery storage aerial view
CPFS — CUBE Profit Flex Solution

CUBE CONCEPTS’ three-phase operating model: immediately monetize available grid connection capacity (Phase I: FTM), amortize the system, begin BTM operation in Phase II, and combine FTM and BTM in Phase III. Contracting or purchase—the operating principle is the same.

LCOS — Levelized Cost of Storage

Total cost per stored MWh over the lifetime — the decisive comparative metric, not the purchase price. According to KPMG AG (Feb. 2026): 110 EUR/MWh for LFP systems. ZnBr (zinc-bromine flow) for long-term operation: 104 EUR/MWh. NIB (sodium-ion battery / Na-ion) under observation. Manufacturer-independent tendering makes this value comparable.

Market positioning

Most providers sell either hardware or electricity. CUBE CONCEPTS builds the system behind it.

Some sell hardware—and bill by their systems. Some market electricity—and bill by their portfolio. Some bundle both in a proprietary energy management system—and bill by their ecosystem. The result is the same in all three cases: The calculation is based on the provider's interest, not on your load profile.

The commercial and industrial (C&I) battery storage market is structurally divided into two types: vendor-optimizers, who calculate for their own system or portfolio—and stakeholder representatives, who calculate based on your site data. CUBE CONCEPTS is your stakeholder representative.

Type 1
Provider optimizer
Type 2 — Your Partner
Guardian ad litem
Starting point

Your budget — how much can you invest?

Starting point

Your available grid connection capacity — what can you already use today?

Calculation basis

In-house portfolio / in-house systems — optimized for our own capacity utilization

Calculation basis

Your load profile data — site-specific, viewable before you make a decision

Manufacturer selection

Manufacturer-dependent — System choice internally predefined

Manufacturer selection

Manufacturer-independent tender — at least 3 comparative offers, LCOS-evaluated

Assumptions

Intern — Not visible before contract conclusion

Assumptions

Open-Book — all assumptions open, before your commitment. No negotiating position. Errors are identified before they cost revenue — not only when the marketer fails to deliver.

CUBE CONCEPTS is your interest manager. Calculation based on your load profile data. Tendered independently of manufacturers. Open-book before your final decision.
BESS facility aerial view
Battery storage
CPFS — Three-Phase Model

How do the three phases work?

The CPFS principle starts with available grid connection capacity and builds a self-financing sequence from it. Phase I: FTM market revenues. Phase II: BTM operation. Phase III: Full combination — FTM + BTM simultaneously.

Phase I
Construction, Investment & Operation
FTM — Market revenues from day 1
Front-of-the-meter

CUBE CONCEPTS will install the BESS using your available grid connection capacity. Financing, operation, and marketing are handled entirely by CUBE under the Contracting model—or by your company if you choose to purchase the system.

The system participates immediately in the FTM market: frequency containment reserve (FCR, aFRR, mFRR as a supplementary channel), energy trading, spot arbitrage. Existing operational processes are not affected.

With the Contracting model: 25% of net market proceeds for you—after deducting operating, marketing, and IT costs. CUBE CONCEPTS bears the full investment, operating, and market risks. With a purchase: all proceeds go directly to the company—typical ROI is 2–4 years.

No CAPEX for Contracting · Off-balance-sheet treatment possible (IFRS) · No operational risk with Contracting · FTM revenue: €200,000–300,000/MW/year (KPMG, Feb. 2026)

Phase II
BTM operation
Switch FTM→BTM — possible at any time through MiSPeL
BTM — Behind-the-Meter

The amortized system switches to BTM operation: peak shaving, grid fee optimization (§ 19 para. 2 (application deadline: September 30) sentence 1), self-consumption optimization. The switch is possible at any time via MiSPeL (EEG regulation by the Federal Network Agency) — without new hardware.

In Contracting: Continued operation by CUBE CONCEPTS. Upon purchase: full control and all BTM savings go directly to the company.

Phase III
Combined use
FTM + BTM simultaneously — maximum capacity utilization
FTM + BTM · Full operation

The system operates FTM and BTM simultaneously: balancing energy, spot arbitrage, peak shaving, Section 19, and self-consumption run in parallel — maximum revenues, maximum savings.

Your Choice: Continue with CUBE in Contracting — or have your company take over (purchase). You do not have to make this decision today.

Purchase option contractually anchored · FTM + BTM simultaneously · maximum revenues

The principle behind Phase III

Phase III is full operation: FTM and BTM run simultaneously—maximum capacity utilization, maximum revenue. CUBE Profit Flex Solution™ creates economic value today and keeps all options open. You don't need to know what you will need in three years.

§ 118 Paragraph 6 EnWG — plan today

The commissioning deadline is August 4, 2029. For existing grid connections (existing connections): 6–12 months lead time for planning until commissioning. Anyone who starts now can still secure the Section 118 exemption — not retroactively purchasable, not extendable. Section 118 is not a phase marker—it must be planned for from the very beginning.

Transparency

What does open-book mean in this context — and what does it not?

Open-Book is not a marketing claim. It is a governance instrument — for CFOs, auditors, and decision-makers who need traceable calculation bases.

What open book means

  • All calculation assumptions open — before your decision, not after the signature
  • Load profile data, FTM market prices, grid tariff rates, IFRS treatment — can be viewed individually
  • No internal model based on the vendor portfolio
  • No negotiation position — Working basis for your review
  • CUBE BatterySizer calculates over 250 operating variants based on your load profile — site-specific, not model-based
  • Auditable: IFRS-compliant documentation, traceable for your internal audit

What Open-Book does not mean

  • Public disclosure of calculation data
  • Access to other client projects or portfolio terms
  • Industry-wide comparability — every calculation is site-specific
  • Fixed-Price Guarantee — Market proceeds depend on market conditions
Open-book applies within the business relationship — as transparency between CUBE CONCEPTS and your company. Not as public disclosure.
What does Phase I look like at your location?
Submit load profile — CUBE CONCEPTS calculates your FTM capacity free of charge
accounting treatment

How is CPFS treated in the financial statements?

An overview of the key IFRS-relevant aspects for decision preparation.

Contracting — Off-Balance

CUBE CONCEPTS bears the investment, operational risks, and market risks. The BESS does not appear on the company's balance sheet (off-balance-sheet under IFRS). The profit share is recorded as ongoing revenue.

Relevant for companies with balance sheet length targets, rating requirements, or limited investment capacity.

Buy — On-Balance, full proceeds

Full investment, full control, full revenues. The BESS typically pays for itself within 2–4 years via FTM market revenues — without dependence on electricity prices or own consumption. CAPEX approx. €250/kWh. Upon request, CUBE CONCEPTS takes over operation and marketing for a performance-based service fee.

For companies with an investment budget and a preference for full asset control.

CISAF compliance (margin no. 121)

BESS-Contracting and Kauf are designed to comply with the CISAF Guidelines (para. 121)—relevant to industrial electricity price counter-performance structures. Contractual details available upon request.

ISP consideration

BESS in exchange for the industrial electricity price (ISP) is possible in both models. Contract structure takes CISAF marginal note 121 into account. Further information: BESS & Industrial Electricity Price →

Economic efficiency

What revenue can realistically be achieved with this — and what does it depend on?

Numbers without context do not provide a basis for decision-making. Three factors determine what is realistically achievable at your location — they come before the numbers.

Factor 1
Available grid connection capacity

The available free capacity at your grid connection determines the FTM-capable power in Phase I and the amortization speed. CUBE CONCEPTS analyzes this in the first step — based on your load profile data.

Factor 2
Capacity, performance, cycle stability

The design of the BESS follows your load profile — not the manufacturer's standard product. Capacity (kWh), power (kW), and cycle stability determine which FTM markets are accessible and how high the revenues will be. Typical Phase I ROI: 2–4 years.

Factor 3
Contracting or purchase

The three-phase logic applies identically in both models — FTM in Phase I, BTM in Phase II, full combination in Phase III. The choice of model determines capital expenditure, risk distribution, and revenue rate — not the operating principle.

BESS battery energy storage system
FTM revenue Phase I (guide value)
200,000 – 300,000 €
per MW / year (KPMG AG, Feb. 2026)
Calculation Example — Industrial Site 2 MW Available Grid Capacity
Option A — Contracting
Your CAPEX0€
FTM revenue potential400,000–600,000 €/year
Your share (25 % net)~100,000–150,000 €/year
No operational risk · Off-balance sheet · From day 1
Option B — Purchase
Investment (approx. €250/kWh)~500,000–1 million €
Your share (100 %)400,000–600,000 €/year
Return on Investmenttypically 2–4 years
Full Control · 100 % Revenue · On-Balance
Benchmark values based on KPMG AG, Investment Case BESS, Feb. 2026 · Site-specific — depending on load profile, control area, sizing · Your potential analysis is free of charge.

Overview of Revenue Potential

FTM Revenue Phase I

200,000 – 300,000 €
per MW installed capacity / year

Combined from balancing energy market (FCR, aFRR, mFRR), energy trading, and spot arbitrage. Market-dependent — site-specific following load profile analysis.

Contracting: Their share of net market proceeds

25 %
net market revenues — after deduction of OPEX

Without your own investment, without operational expenses. CUBE CONCEPTS bears the investment, operation, and market risk entirely.

Purchase: Your share of FTM revenue

100 %
FTM revenue — directly from the company

All FTM proceeds go directly into your balance sheet—no deductions, no profit sharing. Typical ROI is 2–4 years at GIK, approx. 250 €/kWh.

Phases II + III: BTM savings — starting with the transition to BTM

up to 50 %
Electricity cost savings through full combination operation

Peak shaving, Section 19(2) grid fee reduction, self-consumption optimization — combinable, site-specific.

Section 118 Paragraph 6 EnWG — Exemption from Grid Fees

up to 20 years
Exemption from grid fees (Commissioning up to August 4, 2029)

Requires commissioning by August 4, 2029. Planning lead time 6–12 months. Deadline cannot be extended.

Guide values based on KPMG AG, Investment Case BESS, Feb. 2026 · Section 118 Para. 6 EnWG · Section 19 Para. 2 StromNEV. Site-specific — dependent on load profile, grid connection, control area.

Calculate profit-share quote for your location →
Free · based on your load profile · within 5 business days
Contracting or purchase

Two Approaches to the Same Principle—Which One Is Right for Your Business?

The CPFS principle applies identically in both models. Contracting and purchase follow the same three-phase logic—the choice is a balance-and-risk decision, not a decision based on principle.

Option A

CPFS BESS Contracting

0 € equity investment · off-balance sheet · profit share

Option B

CPFS BESS Purchase

Full investment · full control · full revenues

Investment

0 € CAPEX — CUBE CONCEPTS fully finances

Investment

Full CAPEX — approx. €250/kWh

Redeem

25 % of net market proceeds — agreed upon transparently, disclosed on an open-book basis

Redeem

100 % of FTM revenue — €200,000–300,000/MW/year directly

Balance Sheet

Off-balance sheet possible (IFRS) — no asset on the balance sheet

Balance Sheet

On-Balance — Asset on the balance sheet, depreciation over the useful life

Amortization

N/A — no CAPEX, no amortization pressure

Return on Investment

Typically 2–4 years to payback — via FTM revenues in Phase I

Operation

CUBE CONCEPTS complete — no internal effort

Operation

Self-managed — or operations management by CUBE for a service fee

Call option

Purchase option contractually secured — takeover by your company possible at the end of Phase I

Property

Owner from day 1 — TCM operation from Phase II, full combination from Phase III

Both models: identical principle, identical open-book accounting, identical manufacturer independence. The choice between Contracting and purchase affects revenue allocation and the balance sheet—not the three-phase principle, nor the quality of the calculation. Detail pages: CPFS BESS Contracting → · CPFS BESS Purchase →

Contracting or Buy — Which Is Right for You? →
CUBE CONCEPTS calculates both models on a site-specific basis · Open-book before your decision
Who is CPFS relevant for

Which profile applies to you?

How do I ensure that the business case is traceable and auditable before the decision is made — and not only after the signature?
The open-book calculation transparently displays all assumptions—before you finalize them. Your load profile data, FTM market prices, and IFRS treatment: each assumption is individually viewable, auditable, and traceable for your audit. In the Contracting model: no CAPEX; off-balance-sheet treatment is possible. In a purchase: full control over the asset. In both cases: no negotiating position—just a working basis.
How do I use available grid capacity today — without determining the BTM strategy for the coming years?
Phase I runs exclusively on FTM — without interfering with existing processes. Phase II unlocks BTM options — Phase III combines FTM and BTM. Without holding pattern.
What happens to the production plant during installation and operation?
The system is installed at the available grid connection capacity — not within the corporate network. Existing operational processes, availability, and power supply remain unaffected.
Objection handling

Common Objections — Direct Answers

Objection — Comparison with Competitors
„I looked at various providers — it all sounds similar.“
That's a valid point. FTM, BTM, balancing energy, Contracting—these components are everywhere. No provider in this market is the only one offering these components.
The difference isn't in the building blocks. It lies in the starting point and the principle behind it. Most providers start by asking: How much can you invest, or how much space can you provide? CPFS starts by asking: What capacity do you currently have that isn't yet generating revenue?

Phase I monetizes this capacity immediately—without requiring you to know today what you’ll do with it in Phase II or Phase III. No one else combines available grid connection capacity as a starting point with FTM self-financing, open-book pricing, manufacturer independence, and a contractually guaranteed purchase option. This isn’t just a building block. It’s a principle.
Objection — Uncertainty about future use
„"We don't yet know exactly how we want to use the storage facility in the future."“
That is not an objection — it is the exact starting point for which the CPFS was developed.
Phase I runs entirely on FTM—regardless of whether your BTM strategy looks different in two years. The system generates revenue and pays for itself while you have time to clarify your requirements.

And the market is moving in a clear direction: Starting in 2029—when capacity charges rise and atypical grid usage is eliminated—Phase II (BTM, peak shaving) will become increasingly dominant. Anyone who already has a running BESS by then will benefit disproportionately. Anyone who waits is waiting for rising costs—not better conditions.

Phase II releases BTM options, Phase III combines FTM and BTM. You do not have to make this decision today.
Objection — Control over one's own asset
„If you operate the system, do I still have any influence over what happens to my plant?“
That's the right question. Whoever operates the system decides what is measured, reported, and optimized.
Providers that work exclusively with a specific manufacturer operate using that manufacturer’s system—and rely on the manufacturer’s monitoring. You won’t see anything the manufacturer doesn’t report. Here’s an anonymized real-world example: a 350-MWh storage system delivered up to 11 % less than marketed for weeks on end—because the manufacturer’s proprietary BMS failed to detect the cell imbalance. The balancing energy costs: up to €110,000 per week.

CUBE CONCEPTS operates independently of manufacturers — with its own monitoring, independent of the system manufacturer. Faults are detected before they cost revenue. And all operating data is part of the open-book calculation: viewable, traceable, auditable. The purchase option is anchored from the very beginning — you can take over yourself at any time.
Schedule an open-book discussion
All assumptions open · before your decision · no commitment
Reference projects

Tier-1 industrial enterprises across Europe — selected as an energy partner

Over 150 completed energy projects, multi-site rollouts across Europe. Now battery storage systems — built on the same foundation, with the same standards.

Completed projects in the automotive, steel, and industrial sectors across Europe.

Tier-1 industry — battery storage, peak shaving and balancing energy combined, Europe-wide. Complete project implementation by CUBE CONCEPTS: planning, manufacturer-independent tendering, system integration, operations management. All references

Energy projects Europe-wide
Does your location also qualify
Submit final version — CUBE CONCEPTS checks for free and without obligation
Project progress

How does a CPFS project work?

From load profile analysis to ongoing operations — structured, transparent, with fixed milestones.

1
Load profile analysis

Identify free capacity, calculate FTM potential, create open-book calculation — free of charge, no commitment

2
Manufacturer's announcement

Manufacturer-independent tender — at least 3 comparative offers, LCOS-evaluated

3
Contract & Financing

Contracting or Purchase — IFRS-compliant, auditable, purchase option embedded

4
Installation

Full-service implementation by CUBE CONCEPTS — planning, permitting, system integration

5
Operation

Ongoing operations by CUBE CONCEPTS — marketing, monitoring, maintenance across all phases.

Frequently Asked Questions

Frequently Asked Questions About CPFS — Contracting, Purchases, Open-Book, and §118

Next step

Open-Book Meeting — Your Calculation, Not Our Presentation

Submit your load profile. CUBE CONCEPTS calculates your FTM revenue potential (FCR, aFRR, mFRR, arbitrage) and BTM savings (peak shaving, § 118, § 19) — site-specific, based on your data. Open book: all assumptions transparent, before you make a commitment. Free of charge, no obligation. Within 5 business days get your individual potential analysis.

Send in last run—free potential analysis →
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§ 118 Para. 6 EnWG — COD deadline: August 4, 2029 · planning lead time 6–12 months (existing grid connection) · non-extendable · every month without a decision costs ~€16,000–25,000/month at 1 MW*
*Guide value based on KPMG AG, Feb. 2026 — location-specific
Further topics

Topics at a glance

Battery storage that lowers energy costs. Leverage regulatory frameworks. Activate revenue potential at your grid connection — today.

Peak Shaving

Peak shaving — reduce grid fee § 19 para. 2, lower capacity charges

balancing energy

FCR, aFRR, mFRR — BTM revenues through participation in balancing energy markets

Grid fee reduction

§ 19 Para. 2, § 118, atypical grid usage — structurally lowering grid fees

CPFS BESS Contracting →

0 € CAPEX, Off-Balance, Profit-Share — All the Details on the Contracting Model

CPFS BESS Purchase →

Full CAPEX, all revenues direct, ROI 2–4 years — all details on the purchase model

BESS & Industrial Electricity Price →

BESS in exchange for the ISP — CISAF marginal no. 121, contractual structuring

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