LAYER7: what changed
Two financial 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.
LAYER7
Largest movements
- Receivables within one year -€23,005
down €23,005 (-31.8%), from €72,365 to €49,359
of which Other amounts receivable: -€22,679
- Deferred charges and accrued income +€14,744
up €14,744 (+33.4%), from €44,147 to €58,891
- Tangible fixed assets +€5,322
up €5,322 (+17.3%), from €30,693 to €36,015
of which Other tangible fixed assets: +€12,600
- Reserves -€45,121
down €45,121 (-24.8%), from €182,203 to €137,082
- Other debts +€40,049
up €40,049 (+682%), from €5,869 to €45,918
- Debts after one year +€9,033
up €9,033, from €0 to €9,033
- Tax, wage and social debts -€6,346
down €6,346 (-88.5%), from €7,171 to €826
- Current portion of long-term debt -€4,346
down €4,346 (-68.2%), from €6,377 to €2,031
- Financial charges +€9,445
up €9,445 (+1,848%), from €511 to €9,956
- Depreciation -€6,789
down €6,789 (-42.1%), from €16,130 to €9,341
- Gross operating margin +€2,078
up €2,078 (+5.1%), from €40,498 to €42,576
- Taxes +€1,450
up €1,450 (+27.0%), from €5,374 to €6,824
From the 2024 result to the 2025 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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €224,725 | €218,891 | -€5,835 | -2.6% |
| Fixed assets | 21/28 | €36,742 | €40,674 | +€3,932 | +10.7% |
| Intangible fixed assets | 21 | €4,489 | €3,099 | -€1,390 | -31.0% |
| Tangible fixed assets | 22/27 | €30,693 | €36,015 | +€5,322 | +17.3% |
| Plant, machinery and equipment | 23 | €6,961 | €11,661 | +€4,700 | +67.5% |
| Furniture and vehicles | 24 | €12,437 | €459 | -€11,978 | -96.3% |
| Other tangible fixed assets | 26 | €11,295 | €23,895 | +€12,600 | +112% |
| Financial fixed assets | 28 | €1,560 | €1,560 | = | 0.0% |
| Current assets | 29/58 | €187,984 | €178,217 | -€9,767 | -5.2% |
| Amounts receivable within one year | 40/41 | €72,365 | €49,359 | -€23,005 | -31.8% |
| Trade receivables | 40 | €39,936 | €39,609 | -€327 | -0.8% |
| Other amounts receivable | 41 | €32,429 | €9,750 | -€22,679 | -69.9% |
| Cash at bank and in hand | 54/58 | €71,472 | €69,967 | -€1,505 | -2.1% |
| Deferred charges and accrued income | 490/1 | €44,147 | €58,891 | +€14,744 | +33.4% |
| Total equity and liabilities | 10/49 | €224,725 | €218,891 | -€5,835 | -2.6% |
| Equity | 10/15 | €201,203 | €156,082 | -€45,121 | -22.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €182,203 | €137,082 | -€45,121 | -24.8% |
| Distributable reserves | 133 | €182,203 | €137,082 | -€45,121 | -24.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,522 | €62,809 | +€39,287 | +167% |
| Amounts payable after more than one year | 17 | €0 | €9,033 | +€9,033 | |
| Financial debts | 170/4 | €0 | €9,033 | +€9,033 | |
| Amounts payable within one year | 42/48 | €23,522 | €53,626 | +€30,103 | +128% |
| Current portion of amounts payable after more than one year | 42 | €6,377 | €2,031 | -€4,346 | -68.2% |
| Trade debts | 44 | €4,105 | €4,851 | +€746 | +18.2% |
| Suppliers | 440/4 | €4,105 | €4,851 | +€746 | +18.2% |
| Taxes, remuneration and social security | 45 | €7,171 | €826 | -€6,346 | -88.5% |
| Taxes | 450/3 | €7,171 | €826 | -€6,346 | -88.5% |
| Other amounts payable | 47/48 | €5,869 | €45,918 | +€40,049 | +682% |
| Accrued charges and deferred income | 492/3 | €0 | €150 | +€150 | |
| Non-recurring operating income | 76A | - | €9,883 | +€9,883 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,130 | €9,341 | -€6,789 | -42.1% |
| Other operating charges | 640/8 | €939 | €748 | -€191 | -20.3% |
| Non-recurring operating charges | 66A | €2,816 | €0 | -€2,816 | -100% |
| Gross operating margin | 9900 | €40,498 | €42,576 | +€2,078 | +5.1% |
| Operating profit (loss) | 9901 | €20,612 | €32,487 | +€11,875 | +57.6% |
| Financial income | 75/76B | €173 | €5 | -€168 | -96.9% |
| Recurring financial income | 75 | €173 | €5 | -€168 | -96.9% |
| Financial charges | 65/66B | €511 | €9,956 | +€9,445 | +1,848% |
| Recurring financial charges | 65 | €511 | €9,956 | +€9,445 | +1,848% |
| Profit (loss) for the period before taxes | 9903 | €20,274 | €22,536 | +€2,261 | +11.2% |
| Income taxes | 67/77 | €5,374 | €6,824 | +€1,450 | +27.0% |
| Profit (loss) for the period | 9904 | €14,900 | €15,712 | +€811 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,900 | €15,712 | +€811 | +5.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.