GLOBAL COMPTABILITE SERVICES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
GLOBAL COMPTABILITE SERVICES
Largest movements
- Tangible fixed assets -€12,034
down €12,034 (-34.2%), from €35,210 to €23,176
of which Furniture and vehicles: -€10,588
- Receivables within one year +€2,559
up €2,559 (+31.1%), from €8,226 to €10,785
- Cash +€884
up €884 (+2.6%), from €33,883 to €34,767
mainly Depreciation (+€14,637) and Tax, wage and social debts (+€3,649)
- Current portion of long-term debt -€10,679
down €10,679 (-74.7%), from €14,287 to €3,607
- Tax, wage and social debts +€3,649
up €3,649 (+103%), from €3,548 to €7,197
- Debts after one year -€3,607
no longer reported in 2025 (was €3,607)
- Other debts +€3,027
up €3,027 (+111%), from €2,726 to €5,753
- Purchases and services -€14,208
down €14,208 (-21.5%), from €66,154 to €51,946
- Gross operating margin -€8,607
down €8,607 (-26.9%), from €32,019 to €23,412
- Taxes -€1,502
down €1,502 (-29.6%), from €5,077 to €3,576
- Financial charges -€495
down €495 (-47.5%), from €1,042 to €547
- Depreciation +€330
up €330 (+2.3%), from €14,308 to €14,637
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,774 | €71,216 | -€8,559 | -10.7% |
| Fixed assets | 21/28 | €36,990 | €24,956 | -€12,034 | -32.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €35,210 | €23,176 | -€12,034 | -34.2% |
| Furniture and vehicles | 24 | €30,018 | €19,429 | -€10,588 | -35.3% |
| Other tangible fixed assets | 26 | €5,192 | €3,747 | -€1,446 | -27.8% |
| Financial fixed assets | 28 | €1,780 | €1,780 | = | 0.0% |
| Current assets | 29/58 | €42,784 | €46,259 | +€3,475 | +8.1% |
| Amounts receivable within one year | 40/41 | €8,226 | €10,785 | +€2,559 | +31.1% |
| Trade receivables | 40 | €8,226 | €10,785 | +€2,559 | +31.1% |
| Cash at bank and in hand | 54/58 | €33,883 | €34,767 | +€884 | +2.6% |
| Deferred charges and accrued income | 490/1 | €675 | €707 | +€32 | +4.8% |
| Total equity and liabilities | 10/49 | €79,774 | €71,216 | -€8,559 | -10.7% |
| Equity | 10/15 | €55,436 | €54,658 | -€778 | -1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,376 | €46,598 | -€778 | -1.6% |
| Amounts payable | 17/49 | €24,338 | €16,557 | -€7,781 | -32.0% |
| Amounts payable after more than one year | 17 | €3,607 | - | -€3,607 | |
| Financial debts | 170/4 | €3,607 | - | -€3,607 | |
| Amounts payable within one year | 42/48 | €20,731 | €16,557 | -€4,173 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €14,287 | €3,607 | -€10,679 | -74.7% |
| Trade debts | 44 | €170 | - | -€170 | |
| Suppliers | 440/4 | €170 | - | -€170 | |
| Taxes, remuneration and social security | 45 | €3,548 | €7,197 | +€3,649 | +103% |
| Taxes | 450/3 | €3,548 | €7,197 | +€3,649 | +103% |
| Other amounts payable | 47/48 | €2,726 | €5,753 | +€3,027 | +111% |
| Goods, raw materials, services and sundry goods | 60/61 | €66,154 | €51,946 | -€14,208 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,308 | €14,637 | +€330 | +2.3% |
| Other operating charges | 640/8 | €1,279 | €1,430 | +€151 | +11.8% |
| Gross operating margin | 9900 | €32,019 | €23,412 | -€8,607 | -26.9% |
| Operating profit (loss) | 9901 | €16,433 | €7,345 | -€9,088 | -55.3% |
| Financial charges | 65/66B | €1,042 | €547 | -€495 | -47.5% |
| Recurring financial charges | 65 | €1,042 | €547 | -€495 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €15,391 | €6,798 | -€8,593 | -55.8% |
| Income taxes | 67/77 | €5,077 | €3,576 | -€1,502 | -29.6% |
| Profit (loss) for the period | 9904 | €10,313 | €3,222 | -€7,091 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,313 | €3,222 | -€7,091 | -68.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.