Photovoltaics · C&I · Buy + Contracting · CUBE CONCEPTS
Photovoltaics for commercial and industrial use — it saves, plans, and pays off for over 20 years.
CUBE CONCEPTS designs, builds, and operates photovoltaic systems for commercial sites—either as a purchased system with full capital recognition or as a Contracting model with €0 in upfront investment. With solar production costs of 4–7 ct/kWh compared to an industrial purchase price of around 16 ct/kWh (BDEW January 2026), the economic leverage arises from the difference—tendered on a site-specific basis, manufacturer-independent, and across Europe.
(Fraunhofer ISE, July 2024)*
(Realized CUBE project)
Buy or Contracting
02 — Cost Traps
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 cost drivers are increasing electricity costs for commercial locations today. Photovoltaics alleviate three directly – through self-production at 4-7 cents/kWh instead of 16+ cents/kWh from the grid. For the fourth cost driver, it provides the compliance solution.
Pressure Point 01 — The Industrial Electricity Price
„We pay 16+ cents/kWh from the grid — and our margin is shrinking.“
The average industrial electricity price in 2026 will be 16.0 ct/kWh (BDEW Electricity Price Analysis, January 2026)*. The industrial electricity price approved by the BMWE on April 16, 2026 (5 ct/kWh as a lower limit, KUEBLL method) covers only 91 sectors and a maximum of 50% of consumption—and is limited to the period 2026–2028. For all others, electricity continues to be sourced from the grid. Self-generation at 4–7 ct/kWh (Fraunhofer ISE 2024) reduces costs starting from the first sunny day.
Pressure Point 02 — CO2Pricing
„EU ETS 2 from 2028 — and we still don't know what it will cost us.“
The EU Environment Council on November 5, 2025, postponed the introduction of EU ETS 2 from 2027 to 01.01.2028 postponed. Until then, the BEHG applies in Germany with a fixed price corridor of €55–€65 per ton of CO2 in 2026 and 2027. Photovoltaic self-consumption is bilaterally CO2-free. Every kWh produced by oneself replaces a kWh with CO2Service.
Pressure Point 03 — Network Fees
„"About 40% of our electricity bill consists of grid fees—and they keep going up."“
Grid fees account for around 40 % Industrial electricity prices (BMWE, August 2025)*. For self-consumption from photovoltaics, the volume-dependent grid usage fees are waived for self-generated kWh. The effect is location-dependent – with a high self-consumption rate, an additional economic lever arises in addition to the generation cost difference.
Pressure Point 04 — PV Mandate in 11+ Federal States
„PV is no longer optional—it is a legal requirement for new builds and renovations.“
As of May 8, 2026, 11 out of 16 federal states A photovoltaic (PV) obligation for new commercial construction legally enshrined (Baden-Württemberg, Bavaria, Berlin, Brandenburg, Bremen, Hamburg, Lower Saxony, North Rhine-Westphalia, Rhineland-Palatinate, Saarland, Schleswig-Holstein), Hesse partially. Those who do not engage with the system's logic must still build—without the economic leverage.
What industrial electricity price: BDEW Electricity Price Analysis January 2026 Solar electricity generation costs Fraunhofer ISE, July 2024 · EU ETS 2: EU Environment Council, November 5, 2025; DEHSt EU-ETS-2 Network charge share: BMWE, August 2025 · As of: 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. Each component — modules, inverters, transformers, monitoring, storage — is put out to tender on a site-specific basis. The selection is based on the location, not the sales partner.
What „manufacturer-independent“ means in practice
Inverter, modules, substructure, monitoring — each component is specified for the specific site. Suppliers compete for the system, not for the customer relationship. For service, warranty extension, or component replacement, you remain independent of the original seller. This measurably lowers the total cost of ownership over the 20- to 30-year system lifespan.
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 exactly 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 Fundamentals
Which photovoltaics support your balance sheet, your operations, and your procurement logic?
PV power 20 years predictable.
Three things are non-negotiable if photovoltaics are to be implemented at an industrial site: electricity cost savings over two decades, zero operational expense, and a model selection that suits the balance sheet—not the other way around.
01
Cost savings on electricity over 20 years
The levelized cost of solar power for C&I customers is 4–7 cents/kWh over the system’s lifetime (Fraunhofer ISE, July 2024). Industrial purchase price: approximately 16.0 cents/kWh (BDEW, January 2026). The difference of about 9 ct/kWh per self-consumed kWh makes the difference. For a 1 MWp system with ~1,000 MWh annual yield and a 60% self-consumption rate: approximately €54,000 in annual electricity cost savings — location-specific.
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 balance sheet. Purchasing 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 procurement 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 Viability
Industrial electricity prices, solar generation costs, regulatory pressure — the numbers that underpin any economic viability.
What three backbone numbers drive every economy—and where do they come from?
What is written here is supported by audited studies or official data.
(BDEW Electricity Price Analysis, January 2026)*
(Fraunhofer ISE, July 2024)*
EU ETS 2 from 01/01/2028*
How the three numbers drive profitability
The Difference between the reference price (16.0 ct/kWh) and the solar generation cost (4–7 ct/kWh) generates the primary economic lever of around 9 ct per self-consumed kWh over 20 years. The regulatory pressure Carbon Monoxide2(Renewable energy pricing, mandatory PV, rising grid fees) further strengthens this advantage, as procurement costs continue to rise, while photovoltaic electricity remains stably predictable for over 20 years – based on KPMG-audited market benchmarks for regulatory assumptions.
What industrial electricity price: BDEW Electricity Price Analysis January 2026 Solar electricity generation costs Fraunhofer ISE, July 2024 What CO2-Pricing: BMWE April 16, 2026 (Industrial Electricity Price Approval); EU Council of Environment Ministers, 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 matters: the balance sheet or technical analysis?
The photovoltaic system itself is identical in both models – same modules, same inverters, same design. What differs is the balance sheet: activation with your own system or electricity supply with a fixed-price contract. The balance sheet logic of the location decides which model is most beneficial.
Photovoltaic Purchase
Full balance sheet activation. Asset is a capital asset, depreciation over 20 years, IRR on invested capital. CAPEX-borne, own consumption reduces procurement, surpluses are marketed (EEG / direct marketing).
- 0 ct/kWh electricity consumption from self-generation after amortization
- EEG remuneration or 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€ equity investment. CUBE finances, builds, operates; site receives electricity at a contractually secured fixed price — OPEX, no CAPEX, no activation.
- €0 equity 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% from on-site photovoltaic systems
07 — Complete Takeover
What we do so you don't have to — 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 profiles, procurement costs, grid connection margins, and suitability of roof and ground surfaces. Output: robust system sizing and self-consumption forecast.
02
Open-book accounting
Cost breakdown for components, installation, engineering, and margin—transparently documented. In the Contracting model: a fixed price based on this breakdown. In a purchase: 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 Mandate & Regulations
In which federal states does the photovoltaic obligation apply — and what changes with the EPBD 2026?
As of May 8, 2026, 11 out of 16 federal states have legally mandated a photovoltaic (PV) obligation for new commercial buildings and, in some cases, for renovations. Hesse has a partial mandate. Four federal states currently have no PV obligation. Additionally, the EPBD implementation in 2026 will tighten EU-wide requirements for existing commercial buildings.
PV obligation: 11 federal states (completely)
Baden-Württemberg · Bavaria · Berlin · Brandenburg · 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 Obligation: Partial (1) · None (4)
Hesse (partial — mandatory for state properties and large parking lots)
Mecklenburg-Western Pomerania · Saxony · Saxony-Anhalt · Thuringia — currently no nationwide PV mandate for commercial buildings.
States without obligations today can follow suit in the coming years. EU EPBD implementation will additionally increase regulatory pressure.
EPBD 2026 — What's Changing at the EU Level
The revised EU Energy Performance of Buildings Directive (EPBD) came into force on May 28, 2024. Implementation into national law must be completed by May 29, 2026. For existing commercial buildings, the rule is: suitable buildings must be equipped with photovoltaics by 2030. The exact areas of application and thresholds will be defined in the national implementation law, varying by federal state.
* Which federal states have mandatory PV systems: NRW Eco-Center · respective state building codes · * Source EPBD: EU Directive 2024/1275 As of: May 8, 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, 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
Munich, Vienna
Project design
and trade
Engineering Stack
01
In-house energy experts
45+ full-time engineers, energy economists, project managers. In-house expertise for design, permitting, direct marketing — not purchased from 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 Self-Representation · Tier 1 Logo Wall: Projects Completed 2020–2025 (anonymized list available upon personal discussion) · As of: 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 implements commercial photovoltaic projects starting at 750 kWp—the range where system design, self-consumption, and marketing optimization are economically viable. Actual profitability depends on the load profile (15-minute intervals), roof area, self-consumption rate, and grid connection capacity. For a 1 MWp system with an annual yield of ~1,000 MWh and a self-consumption rate of 60%: approximately €54,000 in annual electricity cost savings — location-specific.
The system itself is identical—the same modules, the same inverters, the 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 free (0€ equity investment, fixed-price electricity purchase as OPEX, no capitalization). Which model applies is decided by the site's balance sheet logic – not by the plant technology.
Under the Contracting model, CUBE finances, builds, and operates the facility. The site purchases solar power at a contractually guaranteed fixed price for the duration of the contract (typically 20 years). There is no CAPEX outlay, no capitalization on the balance sheet, and no operating expenses for operation, maintenance, or insurance. The site provides roof space or open land.
As of May 8, 2026, 11 out of 16 federal states have legally mandated a PV obligation for new commercial buildings: Baden-Württemberg, Bavaria, Berlin, Brandenburg, Bremen, Hamburg, Lower Saxony, North Rhine-Westphalia, Rhineland-Palatinate, Saarland, and Schleswig-Holstein. Hesse has a partial obligation. Four federal states (Mecklenburg-Vorpommern, Saxony, Saxony-Anhalt, Thuringia) currently have no statewide PV obligation.
The amended EU Energy Performance of Buildings Directive (EPBD) entered into force on May 28, 2024. Implementation into national law must be completed by May 29, 2026. For existing commercial buildings, suitable buildings must be equipped with photovoltaics by 2030. The exact scope of application and thresholds will be defined in the national implementing legislation.
Solar generation costs for C&I systems in Germany are over the 20-year system lifetime at 4–7 ct/kWh (Fraunhofer ISE, Current Facts on Photovoltaics in Germany, July 2024). The exact position depends on system design, component choice, location irradiance, and financing costs. Benchmark: BDEW Industrial Electricity Price January 2026: 16.0 ct/kWh.
CUBE analyzes load profiles (15-minute intervals), electricity costs, grid connection, suitability of rooftops and open spaces, and self-consumption potential. Output: reliable system sizing, electricity cost savings forecast, system recommendation (purchase vs. Contracting), and open-book calculation with a complete cost breakdown. Initial consultation duration: 30–60 minutes. Free and non-binding.
Photovoltaic systems can play out surplus electricity either through EEG remuneration or direct marketing. CUBE handles registration in the Market Stammdatenregister, EEG application, and—for systems of 100 kW and above—direct marketing through accredited direct marketers. The marketing channel is chosen on a site-specific basis, after analyzing the load profile, system size, and current market situation.
Typical project duration for commercial PV from 750 kWp: 6–12 months. Breakdown: 2–3 months site analysis and contract negotiation; 2–4 months permitting and grid connection; 1–3 months design and component tendering; 1–2 months EPC construction phase and commissioning. Multi-use integration with battery storage may require an 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 Calculation
What does an initial conversation 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 solar 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 - Quick Estimate in 30 Minutes →PV obligation active in 11 federal states · EPBD implementation by May 29, 2026 · EU ETS 2 from January 1, 2028
Free · no commitment · initial consultation based on your location data