Exhibit 23.2

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT
We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated April 30, 2025 relating to the financial statements appearing in the Annual Report on Form 20-F of Gorilla Technology Group Inc. for the year ended December 31, 2024.
| /s/ Marcum Asia CPAs LLP | |
| Marcum Asia CPAs LLP | |
| New York, NY | |
| March 18, 2026 |
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