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GLAZER: 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.

What changed

GLAZER

BE 0805.845.910
NACE 43.240, Other construction installation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€112,697
2024 · €258,809-€146,111
Equity
€381,506
2024 · €268,809+€112,697
Cash
€69,480
2024 · €52,373+€17,107
Balance sheet total
€1.6m
2024 · €1.3m+€260,079

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€233,262

    up €233,262 (+64.0%), from €364,278 to €597,539

    of which Trade receivables: +€205,447

  • Cash +€17,107

    up €17,107 (+32.7%), from €52,373 to €69,480

    mainly Other debts (+€148,120) and Net result for the year (+€112,697)

Equity and liabilities
  • Other debts +€148,120

    up €148,120 (+396.0%), from €37,408 to €185,527

  • Profit (loss) carried forward +€112,697

    up €112,697 (+43.5%), from €258,809 to €371,506

  • Advances received +€39,451

    up €39,451 (+41.8%), from €94,351 to €133,801

  • Debts after one year -€37,349

    down €37,349 (-6.2%), from €600,934 to €563,585

  • Short-term financial debts -€35,655

    down €35,655 (-59.4%), from €60,000 to €24,345

Income statement
  • Financial income -€78,675

    down €78,675 (-56.1%), from €140,295 to €61,619

  • Staff costs +€43,627

    up €43,627 (+32.8%), from €132,845 to €176,471

  • Financial charges +€19,374

    up €19,374 (+107.3%), from €18,052 to €37,426

  • Taxes -€18,909

    down €18,909 (-50.0%), from €37,853 to €18,945

  • Gross operating margin -€9,171

    down €9,171 (-2.9%), from €313,057 to €303,886

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €258,809
Gross operating margin -€9,171
Staff costs -€43,627
Depreciation -€2,795
Other operating charges -€3,979
Other operating items -€7,399
Financial income -€78,675
Financial charges -€19,374
Taxes +€18,909
Result 2025 €112,697

Cash bridge derived

cash 2024 to 2025

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.

From operations +€118,752
Investment -€8,125
Financing -€93,520
Cash 2024 €52,373
Net result for the year +€112,697
Depreciation +€3,435
Receivables within one year -€233,262
Deferred charges and accrued income -€5,020
Trade debts +€34,704
Tax, wage and social debts +€18,627
Advances received +€39,451
Other debts +€148,120
Investment in fixed assets (net) -€8,125
Debts after one year -€37,349
Current portion of long-term debt -€20,515
Short-term financial debts -€35,655
Cash 2025 €69,480
Every line side by side 47 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,335,626 €1,595,705 +€260,079 +19.5%
Fixed assets 21/28 €913,491 €918,182 +€4,691 +0.5%
Intangible fixed assets 21 - €3,193 +€3,193
Tangible fixed assets 22/27 €13,241 €14,989 +€1,748 +13.2%
Plant, machinery and equipment 23 €5,923 €6,460 +€537 +9.1%
Furniture and vehicles 24 €7,318 €8,529 +€1,211 +16.5%
Financial fixed assets 28 €900,250 €900,000 -€250 0.0%
Current assets 29/58 €422,135 €677,524 +€255,389 +60.5%
Stocks and contracts in progress 3 €3,650 €3,650 = 0.0%
Stocks 30/36 €3,650 €3,650 = 0.0%
Amounts receivable within one year 40/41 €364,278 €597,539 +€233,262 +64.0%
Trade receivables 40 €268,008 €473,455 +€205,447 +76.7%
Other amounts receivable 41 €96,270 €124,084 +€27,815 +28.9%
Cash at bank and in hand 54/58 €52,373 €69,480 +€17,107 +32.7%
Deferred charges and accrued income 490/1 €1,834 €6,854 +€5,020 +273.7%
Total equity and liabilities 10/49 €1,335,626 €1,595,705 +€260,079 +19.5%
Equity 10/15 €268,809 €381,506 +€112,697 +41.9%
Contributions 10/11 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 €258,809 €371,506 +€112,697 +43.5%
Amounts payable 17/49 €1,066,818 €1,214,199 +€147,382 +13.8%
Amounts payable after more than one year 17 €600,934 €563,585 -€37,349 -6.2%
Financial debts 170/4 €600,934 €563,585 -€37,349 -6.2%
Amounts payable within one year 42/48 €465,883 €650,615 +€184,731 +39.7%
Current portion of amounts payable after more than one year 42 €91,217 €70,702 -€20,515 -22.5%
Financial debts 43 €60,000 €24,345 -€35,655 -59.4%
Credit institutions 430/8 €60,000 €24,345 -€35,655 -59.4%
Trade debts 44 €133,947 €168,651 +€34,704 +25.9%
Suppliers 440/4 €133,947 €168,651 +€34,704 +25.9%
Advances received on contracts in progress 46 €94,351 €133,801 +€39,451 +41.8%
Taxes, remuneration and social security 45 €48,961 €67,588 +€18,627 +38.0%
Taxes 450/3 €19,552 €11,125 -€8,427 -43.1%
Remuneration and social security 454/9 €29,410 €56,463 +€27,054 +92.0%
Other amounts payable 47/48 €37,408 €185,527 +€148,120 +396.0%
Remuneration, social security and pensions 62 €132,845 €176,471 +€43,627 +32.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €639 €3,435 +€2,795 +437.3%
Other operating charges 640/8 €5,153 €9,132 +€3,979 +77.2%
Non-recurring operating charges 66A - €7,399 +€7,399
Gross operating margin 9900 €313,057 €303,886 -€9,171 -2.9%
Operating profit (loss) 9901 €174,419 €107,449 -€66,971 -38.4%
Financial income 75/76B €140,295 €61,619 -€78,675 -56.1%
Recurring financial income 75 €140,295 €61,619 -€78,675 -56.1%
Financial charges 65/66B €18,052 €37,426 +€19,374 +107.3%
Recurring financial charges 65 €18,052 €37,426 +€19,374 +107.3%
Profit (loss) for the period before taxes 9903 €296,662 €131,642 -€165,020 -55.6%
Income taxes 67/77 €37,853 €18,945 -€18,909 -50.0%
Profit (loss) for the period 9904 €258,809 €112,697 -€146,111 -56.5%
Profit (loss) for the period to be appropriated 9905 €258,809 €112,697 -€146,111 -56.5%

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 30 September 2026 via checked.be.