GLOBE - HALLES: 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.
GLOBE - HALLES
Largest movements
- Receivables within one year -€11,191
down €11,191 (-21.1%), from €52,938 to €41,748
- Tangible fixed assets -€9,124
down €9,124 (-6.3%), from €145,270 to €136,146
of which Land and buildings: -€14,257
- Stocks and contracts +€7,873
up €7,873 (+16.1%), from €48,798 to €56,671
- Trade debts -€15,212
down €15,212 (-50.9%), from €29,903 to €14,691
- Profit (loss) carried forward +€13,773
up €13,773 (+6.9%), from -€199,319 to -€185,546
- Debts after one year -€8,327
down €8,327 (-26.7%), from €31,221 to €22,894
- Depreciation -€20,452
down €20,452 (-58.7%), from €34,817 to €14,365
- Gross operating margin +€20,418
up €20,418 (+35.8%), from €56,981 to €77,398
- Staff costs +€5,260
up €5,260 (+14.2%), from €37,067 to €42,327
- Other operating charges +€3,074
up €3,074 (+246%), from €1,251 to €4,326
- Financial charges +€2,048
up €2,048 (+42.4%), from €4,833 to €6,881
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,301 | €241,918 | -€10,383 | -4.1% |
| Fixed assets | 21/28 | €145,369 | €136,245 | -€9,124 | -6.3% |
| Tangible fixed assets | 22/27 | €145,270 | €136,146 | -€9,124 | -6.3% |
| Land and buildings | 22 | €145,093 | €130,836 | -€14,257 | -9.8% |
| Plant, machinery and equipment | 23 | €176 | €69 | -€107 | -60.9% |
| Assets under construction and advance payments | 27 | - | €5,241 | +€5,241 | |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €106,933 | €105,673 | -€1,260 | -1.2% |
| Stocks and contracts in progress | 3 | €48,798 | €56,671 | +€7,873 | +16.1% |
| Stocks | 30/36 | €48,798 | €56,671 | +€7,873 | +16.1% |
| Amounts receivable within one year | 40/41 | €52,938 | €41,748 | -€11,191 | -21.1% |
| Other amounts receivable | 41 | €52,938 | €41,748 | -€11,191 | -21.1% |
| Cash at bank and in hand | 54/58 | €4,202 | €6,293 | +€2,092 | +49.8% |
| Deferred charges and accrued income | 490/1 | €995 | €961 | -€34 | -3.4% |
| Total equity and liabilities | 10/49 | €252,301 | €241,918 | -€10,383 | -4.1% |
| Equity | 10/15 | €165,710 | €179,483 | +€13,773 | +8.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €295,356 | €295,356 | = | 0.0% |
| Reserves | 13 | €479 | €479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €479 | €479 | = | 0.0% |
| Legal reserve | 130 | €479 | €479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€199,319 | -€185,546 | +€13,773 | +6.9% |
| Investment grants | 15 | €7,194 | €7,194 | = | 0.0% |
| Provisions and deferred taxes | 16 | €2,221 | €2,221 | = | 0.0% |
| Deferred taxes | 168 | €2,221 | €2,221 | = | 0.0% |
| Amounts payable | 17/49 | €84,370 | €60,214 | -€24,156 | -28.6% |
| Amounts payable after more than one year | 17 | €31,221 | €22,894 | -€8,327 | -26.7% |
| Financial debts | 170/4 | €31,221 | €22,894 | -€8,327 | -26.7% |
| Amounts payable within one year | 42/48 | €53,149 | €37,320 | -€15,829 | -29.8% |
| Current portion of amounts payable after more than one year | 42 | €8,243 | €8,327 | +€84 | +1.0% |
| Trade debts | 44 | €29,903 | €14,691 | -€15,212 | -50.9% |
| Suppliers | 440/4 | €29,903 | €14,691 | -€15,212 | -50.9% |
| Taxes, remuneration and social security | 45 | €15,004 | €14,302 | -€701 | -4.7% |
| Remuneration and social security | 454/9 | €15,004 | €14,302 | -€701 | -4.7% |
| Remuneration, social security and pensions | 62 | €37,067 | €42,327 | +€5,260 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,817 | €14,365 | -€20,452 | -58.7% |
| Other operating charges | 640/8 | €1,251 | €4,326 | +€3,074 | +246% |
| Non-recurring operating charges | 66A | - | €1,285 | +€1,285 | |
| Gross operating margin | 9900 | €56,981 | €77,398 | +€20,418 | +35.8% |
| Operating profit (loss) | 9901 | -€16,154 | €15,096 | +€31,250 | |
| Financial income | 75/76B | €5,416 | €5,560 | +€144 | +2.7% |
| Recurring financial income | 75 | €5,416 | €4,060 | -€1,356 | -25.0% |
| Non-recurring financial income | 76B | - | €1,500 | +€1,500 | |
| Financial charges | 65/66B | €4,833 | €6,881 | +€2,048 | +42.4% |
| Recurring financial charges | 65 | €4,833 | €6,881 | +€2,048 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,571 | €13,775 | +€29,345 | |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | -€15,571 | €13,773 | +€29,344 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,571 | €13,773 | +€29,344 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.