GLANS: what changed
What changed
GLANS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€444,451
2024 · €60,800+€383,652
Equity
€689,886
2024 · €306,785+€383,101
Cash
-
2024 · €12,207-€12,207
Balance sheet total
€1.8m
2024 · €1.7m+€84,385
Largest movements
Assets
- Receivables within one year +€100,602
up €100,602 (+70.4%), from €142,843 to €243,445
Equity and liabilities
- Reserves +€383,101
up €383,101 (+136%), from €281,785 to €664,886
of which Distributable reserves: +€383,101
- Other debts -€237,395
down €237,395 (-39.1%), from €606,618 to €369,223
- Debts after one year -€104,082
down €104,082 (-16.0%), from €649,034 to €544,952
- Tax, wage and social debts +€46,286
up €46,286 (+1,689%), from €2,740 to €49,026
Income statement
- Financial income +€417,858
up €417,858 (+786%), from €53,184 to €471,043
- Taxes +€47,181
up €47,181 (+754%), from €6,258 to €53,439
- Depreciation -€6,722
down €6,722 (-23.3%), from €28,824 to €22,102
- Gross operating margin +€3,975
up €3,975 (+5.2%), from €76,330 to €80,305
- Other operating charges -€1,375
down €1,375 (-52.9%), from €2,600 to €1,225
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€60,800
Gross operating margin
+€3,975
Depreciation
+€6,722
Other operating charges
+€1,375
Financial income
+€417,858
Financial charges
+€902
Taxes
-€47,181
Result 2025
€444,451
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€161,453
Investment
-€5,912
Financing
-€167,748
Cash 2024
€12,207
From operations (derived)
+€161,453
Net result for the year
+€444,451
Depreciation
+€22,102
Receivables within one year
-€100,602
Deferred charges and accrued income
-€12,180
Trade debts
-€1,209
Tax, wage and social debts
+€46,286
Other debts
-€237,395
Investment (derived)
-€5,912
Investment in fixed assets (net)
-€5,912
Financing
-€167,748
Debts after one year
-€104,082
Current portion of long-term debt
-€7,147
Short-term financial debts
+€4,831
Contributions, distributions and other
-€61,351
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,678,743 | €1,763,128 | +€84,385 | +5.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,499,019 | €1,482,829 | -€16,190 | -1.1% |
| Tangible fixed assets | 22/27 | €269,019 | €252,829 | -€16,190 | -6.0% |
| Land and buildings | 22 | €255,705 | €239,064 | -€16,640 | -6.5% |
| Plant, machinery and equipment | 23 | €13,315 | €11,423 | -€1,891 | -14.2% |
| Furniture and vehicles | 24 | €0 | €2,341 | +€2,341 | |
| Financial fixed assets | 28 | €1,230,000 | €1,230,000 | = | 0.0% |
| Current assets | 29/58 | €179,723 | €280,299 | +€100,575 | +56.0% |
| Amounts receivable within one year | 40/41 | €142,843 | €243,445 | +€100,602 | +70.4% |
| Other amounts receivable | 41 | €142,843 | €243,445 | +€100,602 | +70.4% |
| Cash at bank and in hand | 54/58 | €12,207 | - | -€12,207 | |
| Deferred charges and accrued income | 490/1 | €24,674 | €36,854 | +€12,180 | +49.4% |
| Total equity and liabilities | 10/49 | €1,678,743 | €1,763,128 | +€84,385 | +5.0% |
| Equity | 10/15 | €306,785 | €689,886 | +€383,101 | +125% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €281,785 | €664,886 | +€383,101 | +136% |
| Non-distributable reserves | 130/1 | €15 | €15 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15 | €15 | = | 0.0% |
| Distributable reserves | 133 | €281,770 | €664,871 | +€383,101 | +136% |
| Amounts payable | 17/49 | €1,371,958 | €1,073,242 | -€298,716 | -21.8% |
| Amounts payable after more than one year | 17 | €649,034 | €544,952 | -€104,082 | -16.0% |
| Financial debts | 170/4 | €649,034 | €544,952 | -€104,082 | -16.0% |
| Amounts payable within one year | 42/48 | €722,924 | €528,290 | -€194,634 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €111,229 | €104,082 | -€7,147 | -6.4% |
| Financial debts | 43 | - | €4,831 | +€4,831 | |
| Credit institutions | 430/8 | - | €4,831 | +€4,831 | |
| Trade debts | 44 | €2,337 | €1,128 | -€1,209 | -51.7% |
| Suppliers | 440/4 | €2,337 | €1,128 | -€1,209 | -51.7% |
| Taxes, remuneration and social security | 45 | €2,740 | €49,026 | +€46,286 | +1,689% |
| Taxes | 450/3 | €2,740 | €49,026 | +€46,286 | +1,689% |
| Other amounts payable | 47/48 | €606,618 | €369,223 | -€237,395 | -39.1% |
| Non-recurring operating income | 76A | €42,547 | - | -€42,547 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,824 | €22,102 | -€6,722 | -23.3% |
| Other operating charges | 640/8 | €2,600 | €1,225 | -€1,375 | -52.9% |
| Gross operating margin | 9900 | €76,330 | €80,305 | +€3,975 | +5.2% |
| Operating profit (loss) | 9901 | €44,906 | €56,978 | +€12,072 | +26.9% |
| Financial income | 75/76B | €53,184 | €471,043 | +€417,858 | +786% |
| Recurring financial income | 75 | €53,184 | €471,043 | +€417,858 | +786% |
| Financial charges | 65/66B | €31,032 | €30,130 | -€902 | -2.9% |
| Recurring financial charges | 65 | €31,032 | €30,130 | -€902 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €67,058 | €497,890 | +€430,832 | +642% |
| Income taxes | 67/77 | €6,258 | €53,439 | +€47,181 | +754% |
| Profit (loss) for the period | 9904 | €60,800 | €444,451 | +€383,652 | +631% |
| Profit (loss) for the period to be appropriated | 9905 | €60,800 | €444,451 | +€383,652 | +631% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.