well, the half reactions in this case are
(2x) Be = Be
2+ +
2 e- 2 SO
32- +
4 e- = S
2O
32- + 3 O
2-with
2 Be
2+ + 3 O
2- --> Be
2O
32-the reducing agent in this case is Be, with 2 electrons per beryllium
the oxidising agent is the sulfite, which receives also 2 electrons per sulfate
But the whole reaction as balanced includes 4 electrons.
as i said before, look at the half reactions and you will easily see the amount of electrons in a reaction.
Hope that helps