In the nephron, blood gets filtered under pressure in the walls of the Glomerular capillaries and Bowman's capsule. The pores in the capillaries, along with specialized cells of the Bowman's capsule called podocytes, are permeable to water and small solutes but do not allow blood cells or blood proteins to be filtered.
Glomerular filtrate consists of water, ions (Na, K, Cl, Mg, Ca etc), bicarbonate, urea, uric acid, creatinine etc. It do not contain glucose, blood cells, large proteins etc.
Urine consists of 90% water, urea, small amount of chloride, sodium, potassium, creatinine, inorganic and organic compounds. The fluid will be called as urine once it enters the collecting duct.