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 designs, builds, and operates photovoltaic systems for commercial sites—either as a purchased system with full capitalization on the balance sheet or as a Contracting arrangement with a €0 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 comes 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 — 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 driving up electricity costs for commercial sites today. Photovoltaics relieves three of them directly — through self-generation at 4–7 ct/kWh instead of 16+ ct/kWh from the grid. For the fourth pressure point, it delivers the compliance answer.
Pressure Point 01 — The industrial electricity price
„We're paying 16+ ct/kWh from the grid — and our margin is getting smaller.“
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, and authorized by the EU (5 ct/kWh as the 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, power continues to be drawn from the grid. Self-generation at 4–7 ct/kWh (Fraunhofer ISE 2024) provides relief starting on the first sunny day.
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. Every kWh produced by oneself replaces a kWh with 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 Obligation in 11+ Federal States
„PV is no longer optional — it is a legal requirement for new construction and renovation.“
As of May 8, 2026 11 out of 16 federal states a legal requirement for photovoltaic systems on new commercial buildings has been established (Baden-Württemberg, Bavaria, Berlin, Brandenburg, Bremen, Hamburg, Lower Saxony, North Rhine-Westphalia, Rhineland-Palatinate, Saarland, Schleswig-Holstein), and partially in Hesse. Those who do not engage with the financial accounting logic of the system still have to build — without the economic leverage.
What industrial electricity price: BDEW Electricity Price Analysis January 2026 · * Source Solar LCOE: Fraunhofer ISE, July 2024 - EU ETS 2: EU Environment Council, November 5, 2025; DEHSt EU-ETS-2 · * Source grid fee 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
Solar generation costs for C&I are 4–7 ct/kWh over the system’s lifetime (Fraunhofer ISE, July 2024). Industrial purchase price: approximately 16.0 ct/kWh (BDEW, January 2026). The difference of about 9 ct/kWh per self-consumed kWh makes up the difference. 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—depending on the location.
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, levelized cost of solar electricity, regulatory pressure — the figures that underpin 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, January 2026)*
(Fraunhofer ISE, July 2024)*
EU ETS 2 from 01/01/2028*
How the three numbers drive profitability
The Difference between purchase price (16.0 ct/kWh) and solar generation costs (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-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 January 2026 · * Source Solar LCOE: Fraunhofer ISE, 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. 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 purchase from self-consumption 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 € 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 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 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
In which federal states is there a mandatory photovoltaic requirement — and what does the EPBD change in 2026?
As of May 8, 2026, 11 of the 16 federal states have legally anchored a photovoltaic obligation for new commercial buildings and partially for renovations. Hesse has it partially. Four federal states currently have no PV obligation. In addition, the implementation of the EPBD in 2026 is tightening EU-wide regulations 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.
Solar mandate: Partial (1) · None (4)
Hesse (partially — mandatory for state-owned properties and large parking lots)
Mecklenburg-Western Pomerania · Saxony · Saxony-Anhalt · Thuringia — currently no nationwide PV obligation 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 is changing at the EU level
The revised EU Energy Performance of Buildings Directive (EPBD) entered into force on May 28, 2024. Transposition into national law must take place by May 29, 2026. For existing commercial buildings, the following applies: by 2030, suitable buildings must be equipped with photovoltaics. The exact scopes of application and thresholds will be defined in the national transposition law — varying by federal state.
* Which federal states have mandatory PV systems: NRW Eco-Center · respective state building regulations · * Source EPBD: EU Directive 2024/1275 · Status: 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, 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
Munich, Vienna
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 implements commercial photovoltaic projects starting at 750 kWp—the range in which system design, self-consumption, and market optimization are economically viable. Actual profitability depends on the load profile (15-minute values), 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 — depending on the location.
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.
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 of 16 federal states have legally anchored 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 it in part. Four federal states (Mecklenburg-Western Pomerania, Saxony, Saxony-Anhalt, Thuringia) currently have no statewide PV obligation.
The revised EU Energy Performance of Buildings Directive (EPBD) entered into force on May 28, 2024. Transposition into national law must take place by May 29, 2026. For existing commercial buildings, the following applies: by 2030, suitable buildings must be equipped with photovoltaics. The exact areas of application and thresholds will be defined in the national transposition act.
Solar generation costs for C&I systems in Germany are over the 20-year system lifetime at 4–7 ct/kWh (Fraunhofer ISE, Recent Facts about Photovoltaics in Germany, July 2024). The exact position depends on the system design, choice of components, site irradiation, and financing costs. Comparative value: 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 monetize excess electricity either through EEG remuneration or direct marketing. CUBE handles registration in the core energy market data register, the EEG application, and—for systems of 100 kW and above—direct marketing via accredited direct marketers. The marketing channel is chosen on a site-specific basis, following an analysis of the load profile, system size, and current market situation.
Typical project duration for commercial PV systems 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 engineering and component tendering; 1–2 months EPC construction phase and commissioning. Multi-use combination with battery storage can 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 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 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