Globis Consulting: 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.
Globis Consulting
Largest movements
- Receivables within one year -€25,196
down €25,196 (-27.5%), from €91,475 to €66,279
of which Trade receivables: -€31,196
- Cash +€17,191
up €17,191 (+23.9%), from €71,787 to €88,978
mainly Net result for the year (+€50,376) and Receivables within one year (+€25,196)
- Accrued charges and deferred income -€56,936
no longer reported in 2025 (was €56,936)
- Profit (loss) carried forward +€31,571
no longer reported in 2025 (was -€31,571)
- Reserves +€18,805
up €18,805 (+51.2%), from €36,713 to €55,519
- Trade debts -€6,749
down €6,749 (-24.5%), from €27,536 to €20,787
- Tax, wage and social debts +€3,960
up €3,960 (+79.4%), from €4,991 to €8,951
- Gross operating margin +€89,183
up €89,183, from -€28,881 to €60,303
- Taxes +€8,001
new in 2025: €8,001
- Depreciation -€883
down €883 (-39.6%), from €2,227 to €1,344
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 | €164,605 | €155,257 | -€9,348 | -5.7% |
| Fixed assets | 21/28 | €1,344 | - | -€1,344 | |
| Tangible fixed assets | 22/27 | €1,344 | - | -€1,344 | |
| Furniture and vehicles | 24 | €1,344 | - | -€1,344 | |
| Current assets | 29/58 | €163,261 | €155,257 | -€8,004 | -4.9% |
| Amounts receivable within one year | 40/41 | €91,475 | €66,279 | -€25,196 | -27.5% |
| Trade receivables | 40 | €91,475 | €60,279 | -€31,196 | -34.1% |
| Other amounts receivable | 41 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €71,787 | €88,978 | +€17,191 | +23.9% |
| Total equity and liabilities | 10/49 | €164,605 | €155,257 | -€9,348 | -5.7% |
| Equity | 10/15 | €75,142 | €125,519 | +€50,376 | +67.0% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €36,713 | €55,519 | +€18,805 | +51.2% |
| Distributable reserves | 133 | €36,713 | €55,519 | +€18,805 | +51.2% |
| Profit (loss) carried forward | 14 | -€31,571 | - | +€31,571 | |
| Amounts payable | 17/49 | €89,463 | €29,738 | -€59,725 | -66.8% |
| Amounts payable within one year | 42/48 | €32,527 | €29,738 | -€2,789 | -8.6% |
| Trade debts | 44 | €27,536 | €20,787 | -€6,749 | -24.5% |
| Suppliers | 440/4 | €27,536 | €20,787 | -€6,749 | -24.5% |
| Taxes, remuneration and social security | 45 | €4,991 | €8,951 | +€3,960 | +79.4% |
| Taxes | 450/3 | €4,991 | €8,951 | +€3,960 | +79.4% |
| Accrued charges and deferred income | 492/3 | €56,936 | - | -€56,936 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,227 | €1,344 | -€883 | -39.6% |
| Other operating charges | 640/8 | €393 | €524 | +€131 | +33.2% |
| Gross operating margin | 9900 | -€28,881 | €60,303 | +€89,183 | |
| Operating profit (loss) | 9901 | -€31,501 | €58,435 | +€89,936 | |
| Financial income | 75/76B | €10 | €68 | +€58 | +577% |
| Recurring financial income | 75 | €10 | €68 | +€58 | +577% |
| Financial charges | 65/66B | €80 | €125 | +€45 | +56.0% |
| Recurring financial charges | 65 | €80 | €125 | +€45 | +56.0% |
| Profit (loss) for the period before taxes | 9903 | -€31,571 | €58,377 | +€89,948 | |
| Income taxes | 67/77 | - | €8,001 | +€8,001 | |
| Profit (loss) for the period | 9904 | -€31,571 | €50,376 | +€81,948 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,571 | €50,376 | +€81,948 |
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 22 October 2026 via checked.be.