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.
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.
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.
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.
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.
Your budget – how much can you invest?
Your free network connection capacity – what can you already use today?
Custom portfolio / custom systems – optimized for your own workload
Your load gang data – location-specific, available before your setup
Manufacturer-specific – system selection predetermined internally
Manufacturer-independent tender – at least 3 competing offers, LCOS evaluated
Internally – not visible before contract conclusion
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.
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.
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)
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.
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
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.
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.
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
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 →
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.
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.
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.
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.
per MW / year gross (reference value CUBE CONCEPTS)
Overview of Revenue Potential
FTM Revenue Phase I
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
Without your own investment, without operational expenses. CUBE CONCEPTS bears the investment, operation, and market risk entirely.
Purchase: Your share of FTM revenue
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
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
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.
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.
CPFS BESS Contracting
0 € equity investment · off-balance sheet · profit share
CPFS BESS Purchase
Full investment · full control · full revenues
0 € CAPEX – CUBE CONCEPTS financed entirely
Full CAPEX – approx. 250 €/kWh
25% % of net market revenue – transparently agreed upon, open book
100 % of the proceeds – €200,000–300,000/MW/year gross, after OPEX €145,000–245,000
Off-balance sheet possible (test according to IFRS 16) – no asset in the balance sheet
On-Balance – Asset in the balance sheet, depreciation over the term of the asset
N/A – no CAPEX, no amortization pressure
Typically 2–4 years until amortization – via FTM proceeds in Phase I
CUBE CONCEPTS complete – no internal effort required
Self-responsibility – or management by CUBE versus service fees
Purchase option is contractually established – takeover by your company possible at the end of Phase I
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 →
Which profile applies to you?
Common objections – direct answers
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.
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.
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.
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
How does a CPFS project work?
From load analysis to ongoing operation – structured, transparent, with fixed milestones.
Identify free capacity, calculate FTM potential, create open-book calculations – free of charge, no commitment
Manufacturer-independent tender – at least 3 competing offers, LCOS evaluated
Contracting or purchase – IFRS compliant, auditable, purchase option included
Full-service implementation by CUBE CONCEPTS – planning, approval, system integration
Ongoing operation by CUBE CONCEPTS – Marketing, monitoring, and maintenance throughout all phases.
Frequently asked questions about CPFS – purchase Contracting, open book and §118
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 →submit
5 business days
Calculation
Decision
*200,000–300,000 € per MW per year, guideline CUBE CONCEPTS, site-specific
Status: 09.10.2026. AgNes data according to the draft regulation; the final determination is planned for the end of 2026.
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.
Last-minute peak caps – reduce net tariff fee §19, paragraph 2, and lower service prices
FCR, aFRR, mFRR – FTM revenue from participation in regulated energy markets
§19, paragraph 2, §118, atypical network use – network charges structurally reduce
0 € CAPEX, Off-Balance, Profit Share – all the details about the Contracting-model
Full CAPEX, all revenue directly, ROI 2–4 years – all details about the purchase model
BESS as compensation for the ISP – CISAF No. 121, contractual arrangements