Battery storage systems (BESS) · Models · CPFS – CUBE Profit Flex Solution

CUBE Profit Flex Solution (CPFS): Your network has free capacity. How long are you leaving it unused?

Free grid connection capacity currently generates no revenue – yet it is the starting point for a business model that finances a battery storage system itself. Without you having to know what to do with it tomorrow.

Phase IFTM operation – Regular energy, trading, arbitrage. The BESS acts exclusively as an FTM asset.
Phase IIBTM operation: Peak Shaving, §19, self-consumption optimization.
Phase IIIFull-size combination – FTM + BTM simultaneously; allocation of power volumes according to MiSpeL. Maximum utilization, maximum revenue.
Two modelsContracting: €0 CAPEX; CUBE bears the full risk. Or Purchase: You invest and keep all proceeds.
Submit last gang – free potential analysis →
Free of charge · Within 5 working days · No commitment · §118, paragraph 6 of the EnWG: Investment decision according to the AgNes draft before January 1, 2027 · still 83 Days · Commissioning until August 4, 2029
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 exemption relevant (investment decision before 2027)
→ Unsure? Just ask – we’ll check for free
Starting situation

Free capacity on the grid connection – the untapped asset of any industrial location

Every industrial site pays for its network connection – through power prices, basic fees, and network charges. Most of them do not use the entire capacity reserved in the contract. However, what they do not use still costs money.

A battery storage system installed on this free capacity can immediately turn it into revenue – through participation in regulation energy markets, energy trading, and spot arbitrage. Contracting Without any investment of your own – by buying with full profit.

At the same time, there is genuine uncertainty: Will one’s own BTM strategy look different in two years? What does the AgNes reform with §19 do? How does the energy demand change due to electrification? This uncertainty is real – and it is the reason why a model is needed that starts today and tomorrow leaves all options open.

Your network connection is no longer a cost factor that is left unused. It is a source of revenue – today, with the system that uses this capacity.
Large battery storage units from above: Container rows and access road (symbol image)
CPFS – CUBE Profit Flex Solution

The three-phase operating model of CUBE CONCEPTS: immediately monetize free network connection capacity (Phase I FTM), amortize the system, enter Phase II BTM operation, and combine FTM and BTM in Phase III. Contracting Alternatively, purchase – the operating principle is identical.

LCOS – Levelized Cost of Storage

Total costs per stored MWh over the lifetime – the crucial comparison factor, not the purchase price. According to KPMG AG (February 2026): 110 EUR/MWh for LFP systems. ZnBr (zinc-bromide flow) for long-term operation: 104 EUR/MWh. NIB (sodium ion battery): 127 EUR/MWh, in the monitoring status. An independent tender from the manufacturer makes this value comparable.

Market positioning

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

Some sell hardware – and count on their systems. Some market electricity – and count on their portfolio. Some combine both in a proprietary energy management system – and count on 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 battery storage market (C&I) is structurally divided into two types: provider optimizers who calculate for their own system or portfolio – and interest management companies who calculate based on your location data. CUBE CONCEPTS is your interest management company.

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

Your budget – how much can you invest?

Starting point

Your free network connection capacity – what can you already use today?

Calculation basis

Custom portfolio / custom systems – optimized for your own workload

Calculation basis

Your load gang data – location-specific, available before your setup

Manufacturer selection

Manufacturer-specific – system selection predetermined internally

Manufacturer selection

Manufacturer-independent tender – at least 3 competing offers, LCOS evaluated

Assumptions

Internally – not visible before contract conclusion

Assumptions

Open-book – all assumptions are open before they are set. No bargaining position. Errors are recognized before they cost revenue – not only when the marketer cannot deliver.

CUBE CONCEPTS is your interest manager. Calculation based on your load profile data. Tendered independently of manufacturers. Open-book before your final decision.
Battery storage containers in rows, aerial view (symbol image)
Battery storage containers in several rows (symbol image)
CPFS – Three-phase model

How do the three phases work?

The CPFS principle starts with free network access capacity and builds from that a self-financing sequence. Phase I: FTM market revenue. Phase II: BTM operation. Phase III: Full combination – FTM + BTM simultaneously.

Phase I
Construction, Investment & Operation
FTM – Market revenue from day 1
FTM – Front-of-the-Meter

CUBE CONCEPTS installs the BESS on your free network connection capacity. Financing, operation and marketing are entirely handled by CUBE, Contracting either by yourself or by your company upon purchase.

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.

In Contracting: 25 % of the net market revenues for you – after deducting operating, marketing and IT costs. CUBE CONCEPTS bears the investment, operating and market risks entirely. In the purchase: all proceeds directly from the company – ROI typically 2–4 years.

No CAPEX involved Contracting · Off-balance sheet possible (testing according to IFRS 16) · No operational risk involved Contracting · FTM revenue: €200,000–300,000/MW/year gross (CUBE CONCEPTS guideline)

Phase II
BTM operation
Switching from FTM to BTM without new hardware
BTM – Behind-the-Meter

The amortized system switches to BTM operation: Peak Shaving, Net Energy Cost Optimization (up to 2028 §19, Sec. 2, Sentence 1, StromNEV, application deadline September 30; from 2029 according to the AgNes draft, billing based on the ordered capacity); self-consumption optimization. For combined use, the MiSpeL regulation from the BNetzA defines the limits for the amounts of electricity consumed; new hardware is not required.

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 at the same time – maximum utilization
FTM + BTM · Full operation

The system operates FTM and BTM simultaneously: Regular energy, spot arbitrage, peak shaving, §19 and self-consumption run in parallel – maximum revenue, maximum savings.

Free choice: Continuation by Contracting CUBE or takeover by your company (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 utilization, maximum revenue. CUBE Profit Flex Solution™ creates economic value today and keeps all options open. You don’t have to know what you need in three years.

Section 118, paragraph 6 of the EnWG – today, planning

The commissioning must take place by August 4, 2029, according to the AgNes draft; the final investment decision has already been made. before January 1, 2027. With an existing mains connection, CUBE CONCEPTS expects 6–12 months until commissioning. The electricity connection is free of charge as long as it is fed back; the deadline is legally limited in duration and not retroactively purchasable. §118 is not a phase marker – it must be planned from the beginning.

Transparency

What does "open book" mean here – and what does not?

Open Book is not a marketing statement. It is a governance instrument – for CFOs, auditors and decision-makers who need understandable calculation bases.

What open book means

  • All calculation assumptions are open – before finalizing them, not after signing the contract
  • Last-minute data, FTM market prices, network charges, IFRS treatment – all available individually
  • No internal model based on the vendor portfolio
  • No negotiating position – the basis for your examination
  • 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 location-specific
  • Fixed price guarantee – market revenues are market-dependent
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 last gang – 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 investment, operating and market risks. The BESS does not usually appear in the company’s balance sheet (off-balance sheet; review according to IFRS 16 per contract). The profit share is recorded as an ongoing income.

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

Purchase – On-Balance, full proceeds

Full investment, full control, full revenue. The BESS typically pays for itself within 2–4 years through FTM market revenues, independently of the own consumption, based on CUBE CONCEPTS guidelines. GIK approximately €250/kWh. Upon request, CUBE CONCEPTS takes over operation and marketing in return for a performance-based service fee.

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

Industrial electricity price & CISAF

Both models are eligible for investment in energy storage under the industrial electricity price (Directive No. 4.1, CISAF, paragraphs 121–122). CUBE CONCEPTS Contracting implements the measure as a third party and finances it, which is permitted according to the BAFA. Contract details upon request.

ISP consideration

BESS is possible as a countermeasure for the industrial electricity price (ISP) in both models. The contractual structure takes into account CISAF items 121–122 and the BAFA guideline (Chapter 3.5). Further information: BESS & Industrial Electricity Price →

Economic efficiency

What revenues are realistically achievable with this – and what does that depend on?

Numbers without context are not a basis for decision-making. Three factors determine what is realistically achievable at your location – they stand in front of the numbers.

Factor 1
Available grid connection capacity

The available free capacity on your network connection determines the FTM-capable performance 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 ROI Phase I: 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 model choice determines capital deployment, risk allocation, and revenue share – not the operating principle.

Battery storage containers in several rows, oblique airflow (symbol image)
FTM revenue Phase I (guide value)
200.000 – 300.000 €
per MW / year gross (reference value CUBE CONCEPTS)
Computational example – Industrial site 2 MW of free network capacity
Option A – Contracting
Your CAPEX0 €
Gross FTM yield potential400,000–600,000 €/year
Their share (25% % of net market revenue)~72,500–122,500 €/year
No operational risk · Off-balance sheet · From day 1
Option B – Purchase
Investment (approx. 250 €/kWh)~500,000–1 Mio. €
Net market revenue (100 %)290,000–490,000 €/year
Return on Investmenttypically 2–4 years
Full control · 100% % revenue · On-Balance
Benchmark values CUBE CONCEPTS: 200,000–300,000 € gross market revenue and around 55,000 € OPEX per MW per year · Site-specific: depending on load flow, grid connection and sizing · Your potential analysis is free.

Overview of Revenue Potential

FTM Revenue Phase I

200.000 – 300.000 €
per MW installed capacity / year

From the regulated energy market (FCR, aFRR, mFRR), combined with Energy Trading and spot arbitrage. Market-dependent – location-specific based on load-frequency analysis.

Contracting: Their share of net market proceeds

25 %
Net market revenue – after deducting 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 %
the FTM proceeds – directly to the company

All net market revenues remain within the company; no profit share. ROI typically 2–4 years with GIK, approximately €250/kWh.

Phase II + III: BTM savings – after switching to BTM

BTM
Savings depending on load flow

Peak Shaving, §19, paragraph 2 Net energy cost reduction (until 2028), starting in 2029, based on the contracted capacity; self-consumption optimization – cumulative; calculated specifically for each location in BatterySizer.

Section 118, paragraph 6 of the EnWG – exemption from network charges

20 years
Exemption from the network charge on the electricity bill, insofar as it is recovered

Commissioning by August 4, 2029, according to the AgNes draft investment decision before January 1, 2027. Legally limited term.

Guidelines CUBE CONCEPTS · §118 Paragraph 6 of the Energy Industry Act · §19, paragraph 2, StromNEV · AgNes registration draft from 06.08.2026. Location-specific: depending on load flow, grid connection and storage dimensioning.

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

Two ways to achieve the same principle – which one suits your company?

The CPFS principle applies identically in both models. Contracting And the purchase follows the same three-phase logic – the choice is a balance and risk decision, not a principle decision.

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 financed entirely

Investment

Full CAPEX – approx. 250 €/kWh

Redeem

25% % of net market revenue – transparently agreed upon, open book

Redeem

100 % of the proceeds – €200,000–300,000/MW/year gross, after OPEX €145,000–245,000

Balance Sheet

Off-balance sheet possible (test according to IFRS 16) – no asset in the balance sheet

Balance Sheet

On-Balance – Asset in the balance sheet, depreciation over the term of the asset

Amortization

N/A – no CAPEX, no amortization pressure

Return on Investment

Typically 2–4 years until amortization – via FTM proceeds in Phase I

Operation

CUBE CONCEPTS complete – no internal effort required

Operation

Self-responsibility – or management by CUBE versus service fees

Call option

Purchase option is contractually established – takeover by your company possible at the end of Phase I

Property

Owners from Day 1 – BTM operation from Phase II, full combo from Phase III

Both models: identical principle, identical open-book accounting, identical manufacturer independence. The choice between Contracting and purchase changes the distribution of proceeds and the balance sheet situation – not the three-phase principle and not the quality of the calculation. CPFS BESS Contracting → · CPFS BESS Purchase →

Contracting or purchase – what suits 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 comprehensible and auditable before the decision is made – and not only after the signature has been given?
The open-book calculation shows all assumptions upfront – before you commit. Your load-history data, the FTM market prices, the IFRS treatment: each assumption is visible individually, auditable, and comprehensible for your audit. In Contracting: no CAPEX, off-balance sheet possible. In the purchase: full control over the asset. In both cases: no bargaining position – basis for work.
How can I use free network capacity today – without having to set the BTM strategy for the next few years?
Phase I runs exclusively on FTM – without interfering with existing processes. Phase II allows for BTM options – Phase III combines FTM and BTM. No waiting time required.
What happens to the production plant during installation and operation?
The system is connected to the mains and operated without interference with the production facilities. Existing operating processes, availability, and power supply remain unaffected.
Objection handling

Common objections – direct answers

Objection – Comparison of competitors
„I looked at several different providers – they all sound similar.“
That is the correct observation. FTM, BTM, regular energy Contracting – these components are available everywhere. No provider in this market is the only one with 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?

This monetized capacity phase I immediately – without you having to know today what you will do with it in phase II or phase III. CPFS combines free grid connection capacity as a starting point with FTM self-financing, open-book calculation, manufacturer independence, and a contractually anchored purchase option. That is not a component. That is a principle.
Objection – Uncertainty about future use
„We don't know yet exactly how we want to use the storage in the future.“
That is not an objection – that is the starting point for CPFS.
Phase I runs entirely FTM – regardless of whether your BTM strategy looks different in two years. The system generates revenue and amortizes itself while you have time to clarify your requirements.

And the market is moving in a clear direction: From 2029 – when atypical network usage without follow-up disappears and, according to the AgNes draft, connection over the ordered capacity costs 2 to 3.5 times the operating cost – Phase II (BTM, peak shaving) will become increasingly dominant. Those who already have an ongoing BESS will benefit disproportionately. Those who wait will wait 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 influence on what happens to my system?“
That's the right question. Whoever operates the system decides what is measured, reported, and optimized.
Providers that work on a manufacturer-specific basis operate with the manufacturer’s system – and with the manufacturer’s monitoring. What the manufacturer does not report, you do not see. An anonymized project example from practice: a 350-MWh storage system delivered up to 11 % less energy than advertised for weeks – because the manufacturer’s BMS did not detect the cell imbalance. The compensation energy costs: up to €110,000 per week.

CUBE CONCEPTS operates independently of manufacturers – with its own monitoring, independent of the system manufacturer. Errors are detected before they cost revenue. And all operational data is part of the open-book calculation: accessible, understandable, auditable. The purchase option is built in from the beginning – you can take it over at any time.
Schedule an open-book discussion
All assumptions open · before your decision · no commitment
Reference projects

Tier-1 industrial companies across Europe – selected as energy partners

Over 150 realized energy projects, multi-site deployments across Europe. Now battery storage – on the same foundation, with the same ambition.

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

So far realized: over 150 energy projects in the PV sector, throughout Europe, with full project implementation by CUBE CONCEPTS: planning, non-manufacturer-specific tender, system integration, operation management. Battery storage systems with around 100 MW are currently under construction. All references

Energy projects Europe-wide
Does your location also qualify
Submit your last design – CUBE CONCEPTS will review it free of charge and without obligation
Project progress

How does a CPFS project work?

From load analysis to ongoing operation – structured, transparent, with fixed milestones.

1
Load profile analysis

Identify free capacity, calculate FTM potential, create open-book calculations – free of charge, no commitment

2
Manufacturer's announcement

Manufacturer-independent tender – at least 3 competing offers, LCOS evaluated

3
Contract & Financing

Contracting or purchase – IFRS compliant, auditable, purchase option included

4
Installation

Full-service implementation by CUBE CONCEPTS – planning, approval, system integration

5
Operation

Ongoing operation by CUBE CONCEPTS – Marketing, monitoring, and maintenance throughout all phases.

Frequently Asked Questions

Frequently asked questions about CPFS – purchase Contracting, open book and §118

Next step

Open-book discussion – Your calculation, not our presentation

Submit your load profile. CUBE CONCEPTS calculates your FTM (FCR, aFRR, mFRR, Arbitrage) and BTM savings (Peak Shaving, §19) along with the value of the §118 exemption – location-specific, based on your data. Open Book: all assumptions are disclosed before your decision is made. Free of charge, no commitment required. Within 5 business days get your individual potential analysis.

Submit last gang – free potential analysis →
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§118, paragraph 6, EnWG: Investment decision according to AgNes draft before January 1, 2027, commissioning by August 4, 2029 · Pre-planning 6–12 months (stand-alone connection) · unused gross market revenue calculated to be around €17,000–25,000 per month at 1 MW*
*200,000–300,000 € per MW per year, guideline CUBE CONCEPTS, site-specific
Further topics

Topics at a glance

Battery storage systems reduce energy costs. Actuate regulators to make them a lever. Activate the revenue potential at your power grid connection – today.

Peak Shaving

Last-minute peak caps – reduce net tariff fee §19, paragraph 2, and lower service prices

balancing energy

FCR, aFRR, mFRR – FTM revenue from participation in regulated energy markets

Grid fee reduction

§19, paragraph 2, §118, atypical network use – network charges structurally reduce

CPFS BESS Contracting →

0 € CAPEX, Off-Balance, Profit Share – all the details about the Contracting-model

CPFS BESS Purchase →

Full CAPEX, all revenue directly, ROI 2–4 years – all details about the purchase model

BESS & Industrial Electricity Price →

BESS as compensation for the ISP – CISAF No. 121, contractual arrangements

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