GLOBUL: 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.
GLOBUL
Largest movements
- Receivables within one year +€39,627
up €39,627 (+151%), from €26,258 to €65,885
of which Trade receivables: +€34,556
- Cash -€31,035
down €31,035 (-55.8%), from €55,628 to €24,593
mainly Receivables within one year (-€39,627) and Contributions, distributions and other (-€15,000)
- Tangible fixed assets -€3,164
down €3,164 (-16.5%), from €19,214 to €16,050
of which Plant, machinery and equipment: -€2,096
- Profit (loss) carried forward -€9,966
down €9,966 (-29.7%), from €33,513 to €23,547
- Other debts +€7,000
up €7,000 (+87.5%), from €8,000 to €15,000
- Tax, wage and social debts +€5,325
up €5,325 (+93.1%), from €5,721 to €11,046
- Reserves +€3,000
up €3,000 (+6.6%), from €45,400 to €48,400
- Gross operating margin -€29,747
down €29,747 (-62.2%), from €47,836 to €18,088
- Taxes -€6,678
down €6,678 (-61.9%), from €10,788 to €4,110
- Depreciation -€4,381
down €4,381 (-48.0%), from €9,126 to €4,746
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 | €103,371 | €108,771 | +€5,400 | +5.2% |
| Fixed assets | 21/28 | €19,214 | €16,050 | -€3,164 | -16.5% |
| Tangible fixed assets | 22/27 | €19,214 | €16,050 | -€3,164 | -16.5% |
| Plant, machinery and equipment | 23 | €11,041 | €8,945 | -€2,096 | -19.0% |
| Furniture and vehicles | 24 | €8,173 | €7,105 | -€1,068 | -13.1% |
| Current assets | 29/58 | €84,157 | €92,721 | +€8,564 | +10.2% |
| Amounts receivable within one year | 40/41 | €26,258 | €65,885 | +€39,627 | +151% |
| Trade receivables | 40 | €11,869 | €46,425 | +€34,556 | +291% |
| Other amounts receivable | 41 | €14,389 | €19,460 | +€5,071 | +35.2% |
| Cash at bank and in hand | 54/58 | €55,628 | €24,593 | -€31,035 | -55.8% |
| Deferred charges and accrued income | 490/1 | €2,271 | €2,242 | -€29 | -1.3% |
| Total equity and liabilities | 10/49 | €103,371 | €108,771 | +€5,400 | +5.2% |
| Equity | 10/15 | €86,973 | €80,007 | -€6,966 | -8.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €45,400 | €48,400 | +€3,000 | +6.6% |
| Distributable reserves | 133 | €45,400 | €48,400 | +€3,000 | +6.6% |
| Profit (loss) carried forward | 14 | €33,513 | €23,547 | -€9,966 | -29.7% |
| Amounts payable | 17/49 | €16,398 | €28,764 | +€12,366 | +75.4% |
| Amounts payable within one year | 42/48 | €16,398 | €28,764 | +€12,366 | +75.4% |
| Trade debts | 44 | €2,677 | €2,718 | +€41 | +1.5% |
| Suppliers | 440/4 | €2,677 | €2,718 | +€41 | +1.5% |
| Taxes, remuneration and social security | 45 | €5,721 | €11,046 | +€5,325 | +93.1% |
| Taxes | 450/3 | €5,721 | €11,046 | +€5,325 | +93.1% |
| Other amounts payable | 47/48 | €8,000 | €15,000 | +€7,000 | +87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,126 | €4,746 | -€4,381 | -48.0% |
| Other operating charges | 640/8 | €914 | €831 | -€83 | -9.1% |
| Gross operating margin | 9900 | €47,836 | €18,088 | -€29,747 | -62.2% |
| Operating profit (loss) | 9901 | €37,795 | €12,511 | -€25,284 | -66.9% |
| Financial income | 75/76B | €20 | €196 | +€176 | +882% |
| Recurring financial income | 75 | €20 | €196 | +€176 | +882% |
| Financial charges | 65/66B | €651 | €564 | -€87 | -13.4% |
| Recurring financial charges | 65 | €651 | €564 | -€87 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €37,164 | €12,144 | -€25,020 | -67.3% |
| Income taxes | 67/77 | €10,788 | €4,110 | -€6,678 | -61.9% |
| Profit (loss) for the period | 9904 | €26,376 | €8,034 | -€18,342 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,376 | €8,034 | -€18,342 | -69.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.