G. GLOIRE 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.
G. GLOIRE CONSULTING
Largest movements
- Cash +€81,388
up €81,388 (+163%), from €49,990 to €131,379
mainly Net result for the year (+€71,505) and Receivables within one year (+€11,262)
- Receivables within one year -€11,262
down €11,262 (-46.2%), from €24,382 to €13,120
of which Trade receivables: -€10,762
- Profit (loss) carried forward +€71,505
up €71,505 (+112%), from €64,044 to €135,549
- Tax, wage and social debts -€1,990
down €1,990 (-27.5%), from €7,231 to €5,241
of which Taxes: -€2,110
- Gross operating margin +€5,902
up €5,902 (+6.8%), from €86,552 to €92,454
- Taxes -€2,816
down €2,816 (-12.9%), from €21,800 to €18,984
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 | €76,858 | €146,720 | +€69,863 | +90.9% |
| Fixed assets | 21/28 | €2,374 | €1,545 | -€829 | -34.9% |
| Tangible fixed assets | 22/27 | €2,374 | €1,545 | -€829 | -34.9% |
| Furniture and vehicles | 24 | €2,374 | €1,545 | -€829 | -34.9% |
| Current assets | 29/58 | €74,484 | €145,176 | +€70,692 | +94.9% |
| Amounts receivable within one year | 40/41 | €24,382 | €13,120 | -€11,262 | -46.2% |
| Trade receivables | 40 | €23,882 | €13,120 | -€10,762 | -45.1% |
| Other amounts receivable | 41 | €500 | €0 | -€500 | -100% |
| Cash at bank and in hand | 54/58 | €49,990 | €131,379 | +€81,388 | +163% |
| Deferred charges and accrued income | 490/1 | €111 | €677 | +€565 | +509% |
| Total equity and liabilities | 10/49 | €76,858 | €146,720 | +€69,863 | +90.9% |
| Equity | 10/15 | €69,044 | €140,549 | +€71,505 | +104% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,044 | €135,549 | +€71,505 | +112% |
| Amounts payable | 17/49 | €7,814 | €6,172 | -€1,642 | -21.0% |
| Amounts payable within one year | 42/48 | €7,805 | €5,973 | -€1,832 | -23.5% |
| Trade debts | 44 | €128 | €127 | -€0 | -0.2% |
| Suppliers | 440/4 | €128 | €127 | -€0 | -0.2% |
| Taxes, remuneration and social security | 45 | €7,231 | €5,241 | -€1,990 | -27.5% |
| Taxes | 450/3 | €7,231 | €5,121 | -€2,110 | -29.2% |
| Remuneration and social security | 454/9 | - | €120 | +€120 | |
| Other amounts payable | 47/48 | €446 | €604 | +€158 | +35.4% |
| Accrued charges and deferred income | 492/3 | €9 | €199 | +€190 | +2,037% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113 | €829 | +€716 | +635% |
| Other operating charges | 640/8 | €594 | €1,113 | +€519 | +87.5% |
| Gross operating margin | 9900 | €86,552 | €92,454 | +€5,902 | +6.8% |
| Operating profit (loss) | 9901 | €85,845 | €90,512 | +€4,667 | +5.4% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €16 | €23 | +€7 | +41.7% |
| Recurring financial charges | 65 | €16 | €23 | +€7 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €85,844 | €90,489 | +€4,645 | +5.4% |
| Income taxes | 67/77 | €21,800 | €18,984 | -€2,816 | -12.9% |
| Profit (loss) for the period | 9904 | €64,044 | €71,505 | +€7,461 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,044 | €71,505 | +€7,461 | +11.7% |
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 30 October 2026 via checked.be.