GLOBIS: what changed
Two fiscal 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.
What changed
GLOBIS
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€676,922
2024 · -€1.0m+€336,791
Equity
€2.3m
2024 · €1.9m+€378,025
Cash
€105,607
2024 · €171,097-€65,491
Balance sheet total
€8.1m
2024 · €8.0m+€68,240
Largest movements
Assets
- Deferred charges and accrued income +€117,437
up €117,437 (+22.7%), from €516,672 to €634,109
Equity and liabilities
- Contributions +€1.1m
up €1.1m (+37.3%), from €2.8m to €3.9m
of which Outside capital: +€709,633
- Profit (loss) carried forward -€676,922
down €676,922 (-66.8%), from -€1.0m to -€1.7m
- Current portion of long-term debt -€423,726
down €423,726 (-78.6%), from €539,030 to €115,304
- Debts after one year +€384,265
up €384,265 (+28.4%), from €1.4m to €1.7m
- Accrued charges and deferred income -€188,875
down €188,875 (-24.0%), from €786,520 to €597,645
Income statement
- Staff costs -€239,160
down €239,160 (-10.3%), from €2.3m to €2.1m
- Financial charges -€82,677
down €82,677 (-27.2%), from €304,167 to €221,490
- Gross operating margin -€36,270
down €36,270 (-1.1%), from €3.2m to €3.2m
- Other operating charges -€33,912
down €33,912 (-96.4%), from €35,176 to €1,264
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.
Result 2024
-€1.0m
Gross operating margin
-€36,270
Staff costs
+€239,160
Depreciation
+€15,492
Other operating charges
+€33,912
Financial income
+€891
Financial charges
+€82,677
Taxes
+€928
Result 2025
-€676,922
Cash bridge derived
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.
From operations
+€713,387
Investment
-€1.6m
Financing
+€826,665
Cash 2024
€171,097
From operations (derived)
+€713,387
Net result for the year
-€676,922
Depreciation
+€1.5m
Receivables within one year
+€44,350
Deferred charges and accrued income
-€117,437
Trade debts
+€186,560
Tax, wage and social debts
-€25,084
Other debts
-€54,105
Accrued charges and deferred income
-€188,875
Investment (derived)
-€1.6m
Investment in fixed assets (net)
-€1.6m
Financing
+€826,665
Debts after one year
+€384,265
Current portion of long-term debt
-€423,726
Short-term financial debts
-€188,820
Contributions, distributions and other
+€1.1m
Cash 2025
€105,607
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,038,277 | €8,106,517 | +€68,240 | +0.8% |
| Fixed assets | 21/28 | €6,374,064 | €6,434,708 | +€60,644 | +1.0% |
| Intangible fixed assets | 21 | €6,299,630 | €6,357,473 | +€57,843 | +0.9% |
| Tangible fixed assets | 22/27 | €12,655 | €15,455 | +€2,801 | +22.1% |
| Plant, machinery and equipment | 23 | €12,655 | €0 | -€12,655 | -100.0% |
| Furniture and vehicles | 24 | - | €15,455 | +€15,455 | |
| Financial fixed assets | 28 | €61,780 | €61,780 | = | 0.0% |
| Current assets | 29/58 | €1,664,213 | €1,671,809 | +€7,596 | +0.5% |
| Amounts receivable within one year | 40/41 | €976,443 | €932,093 | -€44,350 | -4.5% |
| Trade receivables | 40 | €480,031 | €395,117 | -€84,914 | -17.7% |
| Other amounts receivable | 41 | €496,412 | €536,976 | +€40,564 | +8.2% |
| Cash at bank and in hand | 54/58 | €171,097 | €105,607 | -€65,491 | -38.3% |
| Deferred charges and accrued income | 490/1 | €516,672 | €634,109 | +€117,437 | +22.7% |
| Total equity and liabilities | 10/49 | €8,038,277 | €8,106,517 | +€68,240 | +0.8% |
| Equity | 10/15 | €1,927,392 | €2,305,417 | +€378,025 | +19.6% |
| Contributions | 10/11 | €2,830,678 | €3,885,624 | +€1.1m | +37.3% |
| Capital | 10 | €2,830,678 | €3,175,991 | +€345,313 | +12.2% |
| Issued capital | 100 | €2,830,678 | €3,175,991 | +€345,313 | +12.2% |
| Outside capital | 11 | €0 | €709,633 | +€709,633 | |
| Share premium | 1100/10 | €0 | €709,633 | +€709,633 | |
| Reserves | 13 | €110,427 | €110,427 | = | 0.0% |
| Non-distributable reserves | 130/1 | €103,700 | €103,700 | = | 0.0% |
| Legal reserve | 130 | €103,700 | €103,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,727 | €6,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,013,713 | -€1,690,635 | -€676,922 | -66.8% |
| Amounts payable | 17/49 | €6,110,885 | €5,801,100 | -€309,785 | -5.1% |
| Amounts payable after more than one year | 17 | €1,355,397 | €1,739,662 | +€384,265 | +28.4% |
| Financial debts | 170/4 | €1,355,397 | €1,739,662 | +€384,265 | +28.4% |
| Amounts payable within one year | 42/48 | €3,968,967 | €3,463,793 | -€505,175 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €539,030 | €115,304 | -€423,726 | -78.6% |
| Financial debts | 43 | €188,820 | €0 | -€188,820 | -100.0% |
| Other loans | 439 | €188,820 | €0 | -€188,820 | -100.0% |
| Trade debts | 44 | €1,943,150 | €2,129,710 | +€186,560 | +9.6% |
| Suppliers | 440/4 | €1,943,150 | €2,129,710 | +€186,560 | +9.6% |
| Taxes, remuneration and social security | 45 | €1,119,977 | €1,094,893 | -€25,084 | -2.2% |
| Taxes | 450/3 | €308,419 | €270,349 | -€38,070 | -12.3% |
| Remuneration and social security | 454/9 | €811,558 | €824,544 | +€12,987 | +1.6% |
| Other amounts payable | 47/48 | €177,991 | €123,886 | -€54,105 | -30.4% |
| Accrued charges and deferred income | 492/3 | €786,520 | €597,645 | -€188,875 | -24.0% |
| Remuneration, social security and pensions | 62 | €2,326,538 | €2,087,377 | -€239,160 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,560,392 | €1,544,900 | -€15,492 | -1.0% |
| Other operating charges | 640/8 | €35,176 | €1,264 | -€33,912 | -96.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €3,218,151 | €3,181,882 | -€36,270 | -1.1% |
| Operating profit (loss) | 9901 | -€703,954 | -€451,659 | +€252,295 | +35.8% |
| Financial income | 75/76B | €134 | €1,025 | +€891 | +663.3% |
| Recurring financial income | 75 | €134 | €1,025 | +€891 | +663.3% |
| Financial charges | 65/66B | €304,167 | €221,490 | -€82,677 | -27.2% |
| Recurring financial charges | 65 | €304,167 | €221,490 | -€82,677 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,007,987 | -€672,124 | +€335,863 | +33.3% |
| Income taxes | 67/77 | €5,725 | €4,797 | -€928 | -16.2% |
| Profit (loss) for the period | 9904 | -€1,013,713 | -€676,922 | +€336,791 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,013,713 | -€676,922 | +€336,791 | +33.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.