Glaucus 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.
Glaucus Consulting
Largest movements
- Cash -€36,390
down €36,390 (-87.7%), from €41,511 to €5,121
mainly Contributions, distributions and other (-€25,000) and Other debts (-€20,434)
- Receivables within one year +€15,096
up €15,096 (+51.3%), from €29,408 to €44,505
of which Trade receivables: +€15,158
- Reserves -€25,000
down €25,000 (-57.5%), from €43,500 to €18,500
of which Distributable reserves: -€25,000
- Profit (loss) carried forward +€21,284
new in 2025: €21,284
- Other debts -€20,434
down €20,434 (-83.2%), from €24,550 to €4,116
- Short-term financial debts +€4,062
new in 2025: €4,062
- Gross operating margin -€6,352
down €6,352 (-16.8%), from €37,891 to €31,538
- Taxes -€1,950
down €1,950 (-19.6%), from €9,950 to €8,000
- Depreciation +€401
up €401 (+20.8%), from €1,927 to €2,328
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 | €77,125 | €56,461 | -€20,664 | -26.8% |
| Fixed assets | 21/28 | €6,205 | €6,835 | +€630 | +10.1% |
| Tangible fixed assets | 22/27 | €6,205 | €6,835 | +€630 | +10.1% |
| Furniture and vehicles | 24 | €2,857 | €4,192 | +€1,335 | +46.7% |
| Other tangible fixed assets | 26 | €3,349 | €2,643 | -€706 | -21.1% |
| Current assets | 29/58 | €70,919 | €49,626 | -€21,293 | -30.0% |
| Amounts receivable within one year | 40/41 | €29,408 | €44,505 | +€15,096 | +51.3% |
| Trade receivables | 40 | €25,346 | €40,505 | +€15,158 | +59.8% |
| Other amounts receivable | 41 | €4,062 | €4,000 | -€62 | -1.5% |
| Cash at bank and in hand | 54/58 | €41,511 | €5,121 | -€36,390 | -87.7% |
| Total equity and liabilities | 10/49 | €77,125 | €56,461 | -€20,664 | -26.8% |
| Equity | 10/15 | €43,600 | €39,884 | -€3,716 | -8.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €43,500 | €18,500 | -€25,000 | -57.5% |
| Non-distributable reserves | 130/1 | €18,500 | €18,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,500 | €18,500 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | - | -€25,000 | |
| Profit (loss) carried forward | 14 | - | €21,284 | +€21,284 | |
| Amounts payable | 17/49 | €33,525 | €16,578 | -€16,947 | -50.6% |
| Amounts payable within one year | 42/48 | €33,525 | €16,578 | -€16,947 | -50.6% |
| Financial debts | 43 | - | €4,062 | +€4,062 | |
| Credit institutions | 430/8 | - | €4,062 | +€4,062 | |
| Trade debts | 44 | €2,466 | €1,760 | -€706 | -28.6% |
| Suppliers | 440/4 | €2,466 | €1,760 | -€706 | -28.6% |
| Taxes, remuneration and social security | 45 | €6,509 | €6,640 | +€131 | +2.0% |
| Taxes | 450/3 | €6,509 | €6,640 | +€131 | +2.0% |
| Other amounts payable | 47/48 | €24,550 | €4,116 | -€20,434 | -83.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,927 | €2,328 | +€401 | +20.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €37,891 | €31,538 | -€6,352 | -16.8% |
| Operating profit (loss) | 9901 | €35,576 | €28,811 | -€6,765 | -19.0% |
| Financial income | 75/76B | €1,093 | €862 | -€231 | -21.1% |
| Recurring financial income | 75 | €1,093 | €862 | -€231 | -21.1% |
| Financial charges | 65/66B | €432 | €389 | -€43 | -10.0% |
| Recurring financial charges | 65 | €432 | €389 | -€43 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €36,237 | €29,284 | -€6,953 | -19.2% |
| Income taxes | 67/77 | €9,950 | €8,000 | -€1,950 | -19.6% |
| Profit (loss) for the period | 9904 | €26,287 | €21,284 | -€5,003 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,287 | €21,284 | -€5,003 | -19.0% |
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 19 October 2026 via checked.be.