GLA CONSULTING: 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.
GLA CONSULTING
Largest movements
- Cash +€21,902
up €21,902 (+62.0%), from €35,331 to €57,232
mainly Net result for the year (+€33,983) and Tax, wage and social debts (+€3,058)
- Receivables within one year +€8,231
up €8,231 (+74.6%), from €11,035 to €19,267
of which Other amounts receivable: +€7,073
- Deferred charges and accrued income +€1,203
up €1,203 (+106.0%), from €1,135 to €2,338
- Profit (loss) carried forward +€33,983
new in 2025: €33,983
- Trade debts -€4,134
down €4,134 (-66.1%), from €6,254 to €2,120
- Tax, wage and social debts +€3,058
up €3,058 (+21.9%), from €13,982 to €17,040
- Other debts -€954
down €954 (-100.0%), from €954 to €0
- Gross operating margin +€32,439
up €32,439 (+217.6%), from €14,909 to €47,349
- Taxes +€6,619
up €6,619 (+216.9%), from €3,051 to €9,670
- Other operating charges +€688
up €688 (+72.4%), from €951 to €1,639
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,667 | €82,124 | +€31,457 | +62.1% |
| Fixed assets | 21/28 | €3,166 | €3,286 | +€121 | +3.8% |
| Tangible fixed assets | 22/27 | €3,166 | €3,286 | +€121 | +3.8% |
| Plant, machinery and equipment | 23 | €1,071 | €820 | -€251 | -23.4% |
| Furniture and vehicles | 24 | €2,095 | €2,467 | +€372 | +17.7% |
| Current assets | 29/58 | €47,501 | €78,837 | +€31,336 | +66.0% |
| Amounts receivable within one year | 40/41 | €11,035 | €19,267 | +€8,231 | +74.6% |
| Trade receivables | 40 | €11,035 | €12,193 | +€1,158 | +10.5% |
| Other amounts receivable | 41 | - | €7,073 | +€7,073 | |
| Cash at bank and in hand | 54/58 | €35,331 | €57,232 | +€21,902 | +62.0% |
| Deferred charges and accrued income | 490/1 | €1,135 | €2,338 | +€1,203 | +106.0% |
| Total equity and liabilities | 10/49 | €50,667 | €82,124 | +€31,457 | +62.1% |
| Equity | 10/15 | €28,686 | €62,669 | +€33,983 | +118.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €16,186 | €16,186 | = | 0.0% |
| Distributable reserves | 133 | €16,186 | €16,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €33,983 | +€33,983 | |
| Amounts payable | 17/49 | €21,981 | €19,455 | -€2,526 | -11.5% |
| Amounts payable within one year | 42/48 | €21,191 | €19,160 | -€2,031 | -9.6% |
| Trade debts | 44 | €6,254 | €2,120 | -€4,134 | -66.1% |
| Suppliers | 440/4 | €6,254 | €2,120 | -€4,134 | -66.1% |
| Taxes, remuneration and social security | 45 | €13,982 | €17,040 | +€3,058 | +21.9% |
| Taxes | 450/3 | €13,982 | €17,040 | +€3,058 | +21.9% |
| Other amounts payable | 47/48 | €954 | €0 | -€954 | -100.0% |
| Accrued charges and deferred income | 492/3 | €790 | €295 | -€495 | -62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €525 | €803 | +€278 | +52.9% |
| Other operating charges | 640/8 | €951 | €1,639 | +€688 | +72.4% |
| Gross operating margin | 9900 | €14,909 | €47,349 | +€32,439 | +217.6% |
| Operating profit (loss) | 9901 | €13,433 | €44,907 | +€31,473 | +234.3% |
| Financial income | 75/76B | - | €186 | +€186 | |
| Recurring financial income | 75 | - | €186 | +€186 | |
| Financial charges | 65/66B | €1,600 | €1,440 | -€160 | -10.0% |
| Recurring financial charges | 65 | €1,600 | €1,440 | -€160 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €11,833 | €43,652 | +€31,819 | +268.9% |
| Income taxes | 67/77 | €3,051 | €9,670 | +€6,619 | +216.9% |
| Profit (loss) for the period | 9904 | €8,782 | €33,983 | +€25,200 | +286.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,782 | €33,983 | +€25,200 | +286.9% |
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 6 October 2026 via checked.be.