GLUON SOFTWARE: 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.
GLUON SOFTWARE
Largest movements
- Current investments +€599,476
new in 2024: €599,476
- Receivables within one year -€448,467
down €448,467 (-82.5%), from €543,502 to €95,035
of which Other amounts receivable: -€430,718
- Intangible fixed assets +€19,561
up €19,561 (+6.9%), from €282,594 to €302,156
- Profit (loss) carried forward +€249,832
up €249,832 (+24.0%), from €1.0m to €1.3m
- Debts after one year -€75,000
down €75,000 (-100.0%), from €75,000 to €0
- Trade debts +€36,033
up €36,033 (+47.8%), from €75,334 to €111,366
- Accrued charges and deferred income -€17,507
down €17,507 (-100.0%), from €17,507 to €0
- Financial income -€620,090
down €620,090 (-95.3%), from €650,710 to €30,620
- Gross operating margin +€55,054
up €55,054 (+15.9%), from €346,787 to €401,842
- Taxes +€16,710
up €16,710 (+26.3%), from €63,650 to €80,360
- Financial charges -€14,476
down €14,476 (-55.3%), from €26,155 to €11,679
- Depreciation +€5,858
up €5,858 (+6.9%), from €84,344 to €90,203
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,311,760 | €1,499,113 | +€187,353 | +14.3% |
| Fixed assets | 21/28 | €333,550 | €353,855 | +€20,306 | +6.1% |
| Intangible fixed assets | 21 | €282,594 | €302,156 | +€19,561 | +6.9% |
| Tangible fixed assets | 22/27 | €955 | €1,700 | +€744 | +77.9% |
| Furniture and vehicles | 24 | €955 | €1,700 | +€744 | +77.9% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €978,210 | €1,145,258 | +€167,048 | +17.1% |
| Amounts receivable within one year | 40/41 | €543,502 | €95,035 | -€448,467 | -82.5% |
| Trade receivables | 40 | €75,692 | €57,943 | -€17,749 | -23.4% |
| Other amounts receivable | 41 | €467,810 | €37,091 | -€430,718 | -92.1% |
| Current investments | 50/53 | - | €599,476 | +€599,476 | |
| Cash at bank and in hand | 54/58 | €434,708 | €449,636 | +€14,927 | +3.4% |
| Deferred charges and accrued income | 490/1 | €0 | €1,112 | +€1,112 | |
| Total equity and liabilities | 10/49 | €1,311,760 | €1,499,113 | +€187,353 | +14.3% |
| Equity | 10/15 | €1,126,056 | €1,375,889 | +€249,832 | +22.2% |
| Contributions | 10/11 | €81,200 | €81,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,043,001 | €1,292,834 | +€249,832 | +24.0% |
| Amounts payable | 17/49 | €185,703 | €123,224 | -€62,479 | -33.6% |
| Amounts payable after more than one year | 17 | €75,000 | €0 | -€75,000 | -100.0% |
| Financial debts | 170/4 | €75,000 | €0 | -€75,000 | -100.0% |
| Amounts payable within one year | 42/48 | €93,197 | €123,224 | +€30,028 | +32.2% |
| Financial debts | 43 | €1,181 | €2,137 | +€955 | +80.9% |
| Credit institutions | 430/8 | €1,181 | €2,137 | +€955 | +80.9% |
| Trade debts | 44 | €75,334 | €111,366 | +€36,033 | +47.8% |
| Suppliers | 440/4 | €75,334 | €111,366 | +€36,033 | +47.8% |
| Taxes, remuneration and social security | 45 | €2,492 | €9,721 | +€7,229 | +290.1% |
| Taxes | 450/3 | €2,492 | €9,721 | +€7,229 | +290.1% |
| Other amounts payable | 47/48 | €14,189 | €0 | -€14,189 | -100.0% |
| Accrued charges and deferred income | 492/3 | €17,507 | €0 | -€17,507 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,344 | €90,203 | +€5,858 | +6.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €346,787 | €401,842 | +€55,054 | +15.9% |
| Operating profit (loss) | 9901 | €262,059 | €311,252 | +€49,193 | +18.8% |
| Financial income | 75/76B | €650,710 | €30,620 | -€620,090 | -95.3% |
| Recurring financial income | 75 | €650,710 | €30,620 | -€620,090 | -95.3% |
| Financial charges | 65/66B | €26,155 | €11,679 | -€14,476 | -55.3% |
| Recurring financial charges | 65 | €26,155 | €11,679 | -€14,476 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | €886,613 | €330,193 | -€556,420 | -62.8% |
| Income taxes | 67/77 | €63,650 | €80,360 | +€16,710 | +26.3% |
| Profit (loss) for the period | 9904 | €822,963 | €249,832 | -€573,130 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €822,963 | €249,832 | -€573,130 | -69.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.