GLYAC: what changed
What changed
GLYAC
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€72,288
2024 · €39,895+€32,392
Equity
€1.3m
2024 · €1.2m+€72,288
Cash
€214,763
2024 · €78,621+€136,142
Balance sheet total
€2.5m
2024 · €2.4m+€70,207
Largest movements
Assets
- Cash +€136,142
up €136,142 (+173%), from €78,621 to €214,763
mainly Net result for the year (+€72,288) and Receivables within one year (+€65,875)
- Receivables within one year -€65,875
down €65,875 (-5.7%), from €1.2m to €1.1m
of which Other amounts receivable: -€97,607
Equity and liabilities
- Reserves +€72,288
up €72,288 (+32.7%), from €220,744 to €293,031
Income statement
- Financial charges -€40,823
down €40,823 (-99.2%), from €41,168 to €345
of which Non-recurring financial charges: -€40,800
- Gross operating margin -€9,030
down €9,030 (-6.8%), from €132,425 to €123,396
- Financial income +€2,014
up €2,014 (+44.4%), from €4,531 to €6,545
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
€39,895
Gross operating margin
-€9,030
Other operating charges
-€426
Financial income
+€2,014
Financial charges
+€40,823
Taxes
-€989
Result 2025
€72,288
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
+€136,142
Investment
€0
Financing
€0
Cash 2024
€78,621
From operations (derived)
+€136,142
Net result for the year
+€72,288
Depreciation
+€20,064
Receivables after one year
-€20,000
Receivables within one year
+€65,875
Deferred charges and accrued income
-€4
Tax, wage and social debts
-€2,521
Other debts
+€439
Cash 2025
€214,763
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,381,103 | €2,451,309 | +€70,207 | +2.9% |
| Fixed assets | 21/28 | €1,089,019 | €1,068,955 | -€20,064 | -1.8% |
| Tangible fixed assets | 22/27 | €72,677 | €52,613 | -€20,064 | -27.6% |
| Furniture and vehicles | 24 | €70,567 | €50,751 | -€19,816 | -28.1% |
| Other tangible fixed assets | 26 | €2,109 | €1,861 | -€248 | -11.8% |
| Financial fixed assets | 28 | €1,016,342 | €1,016,342 | = | 0.0% |
| Current assets | 29/58 | €1,292,084 | €1,382,355 | +€90,271 | +7.0% |
| Amounts receivable after more than one year | 29 | €50,000 | €70,000 | +€20,000 | +40.0% |
| Other amounts receivable | 291 | €50,000 | €70,000 | +€20,000 | +40.0% |
| Amounts receivable within one year | 40/41 | €1,162,431 | €1,096,555 | -€65,875 | -5.7% |
| Trade receivables | 40 | €82,806 | €114,538 | +€31,732 | +38.3% |
| Other amounts receivable | 41 | €1,079,624 | €982,017 | -€97,607 | -9.0% |
| Cash at bank and in hand | 54/58 | €78,621 | €214,763 | +€136,142 | +173% |
| Deferred charges and accrued income | 490/1 | €1,033 | €1,037 | +€4 | +0.4% |
| Total equity and liabilities | 10/49 | €2,381,103 | €2,451,309 | +€70,207 | +2.9% |
| Equity | 10/15 | €1,206,066 | €1,278,353 | +€72,288 | +6.0% |
| Contributions | 10/11 | €980,000 | €980,000 | = | 0.0% |
| Contributions outside capital | 11 | €980,000 | €980,000 | = | 0.0% |
| Other | 1109/19 | €980,000 | €980,000 | = | 0.0% |
| Reserves | 13 | €220,744 | €293,031 | +€72,288 | +32.7% |
| Distributable reserves | 133 | €220,744 | €293,031 | +€72,288 | +32.7% |
| Profit (loss) carried forward | 14 | €5,322 | €5,322 | = | 0.0% |
| Amounts payable | 17/49 | €1,175,037 | €1,172,956 | -€2,081 | -0.2% |
| Amounts payable within one year | 42/48 | €1,175,037 | €1,172,956 | -€2,081 | -0.2% |
| Taxes, remuneration and social security | 45 | €13,796 | €11,276 | -€2,521 | -18.3% |
| Taxes | 450/3 | €13,796 | €11,276 | -€2,521 | -18.3% |
| Other amounts payable | 47/48 | €1,161,240 | €1,161,680 | +€439 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,064 | €20,064 | = | 0.0% |
| Other operating charges | 640/8 | €2,090 | €2,516 | +€426 | +20.4% |
| Gross operating margin | 9900 | €132,425 | €123,396 | -€9,030 | -6.8% |
| Operating profit (loss) | 9901 | €110,271 | €100,815 | -€9,456 | -8.6% |
| Financial income | 75/76B | €4,531 | €6,545 | +€2,014 | +44.4% |
| Recurring financial income | 75 | €4,531 | €6,545 | +€2,014 | +44.4% |
| Financial charges | 65/66B | €41,168 | €345 | -€40,823 | -99.2% |
| Recurring financial charges | 65 | €368 | €345 | -€23 | -6.2% |
| Non-recurring financial charges | 66B | €40,800 | - | -€40,800 | |
| Profit (loss) for the period before taxes | 9903 | €73,634 | €107,015 | +€33,381 | +45.3% |
| Income taxes | 67/77 | €33,738 | €34,727 | +€989 | +2.9% |
| Profit (loss) for the period | 9904 | €39,895 | €72,288 | +€32,392 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,895 | €72,288 | +€32,392 | +81.2% |
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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.