LAYER9: 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.
LAYER9
Largest movements
- Cash +€9,110
up €9,110 (+19.6%), from €46,441 to €55,551
mainly Net result for the year (+€10,904) and Tax, wage and social debts (+€2,040)
- Tangible fixed assets +€4,115
new in 2025: €4,115
- Receivables within one year -€1,800
down €1,800 (-100%), from €1,800 to €0
- Deferred charges and accrued income +€1,321
up €1,321 (+431%), from €306 to €1,627
- Reserves +€10,904
up €10,904 (+44.9%), from €24,293 to €35,197
- Tax, wage and social debts +€2,040
up €2,040 (+10.6%), from €19,237 to €21,277
- Gross operating margin -€4,313
down €4,313 (-19.0%), from €22,664 to €18,350
- Taxes -€1,434
down €1,434 (-23.1%), from €6,213 to €4,779
- Financial charges +€983
up €983 (+158%), from €621 to €1,603
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 | €48,547 | €61,293 | +€12,746 | +26.3% |
| Fixed assets | 21/28 | - | €4,115 | +€4,115 | |
| Tangible fixed assets | 22/27 | - | €4,115 | +€4,115 | |
| Furniture and vehicles | 24 | - | €4,115 | +€4,115 | |
| Current assets | 29/58 | €48,547 | €57,178 | +€8,631 | +17.8% |
| Amounts receivable within one year | 40/41 | €1,800 | €0 | -€1,800 | -100% |
| Trade receivables | 40 | €1,800 | €0 | -€1,800 | -100% |
| Cash at bank and in hand | 54/58 | €46,441 | €55,551 | +€9,110 | +19.6% |
| Deferred charges and accrued income | 490/1 | €306 | €1,627 | +€1,321 | +431% |
| Total equity and liabilities | 10/49 | €48,547 | €61,293 | +€12,746 | +26.3% |
| Equity | 10/15 | €25,793 | €36,697 | +€10,904 | +42.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €24,293 | €35,197 | +€10,904 | +44.9% |
| Distributable reserves | 133 | €24,293 | €35,197 | +€10,904 | +44.9% |
| Amounts payable | 17/49 | €22,754 | €24,596 | +€1,842 | +8.1% |
| Amounts payable within one year | 42/48 | €22,287 | €24,596 | +€2,310 | +10.4% |
| Trade debts | 44 | €1,800 | €2,069 | +€270 | +15.0% |
| Suppliers | 440/4 | €1,800 | €2,069 | +€270 | +15.0% |
| Taxes, remuneration and social security | 45 | €19,237 | €21,277 | +€2,040 | +10.6% |
| Taxes | 450/3 | €19,237 | €21,277 | +€2,040 | +10.6% |
| Other amounts payable | 47/48 | €1,250 | €1,250 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €467 | €0 | -€467 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €139 | +€139 | |
| Other operating charges | 640/8 | €901 | €925 | +€23 | +2.6% |
| Gross operating margin | 9900 | €22,664 | €18,350 | -€4,313 | -19.0% |
| Operating profit (loss) | 9901 | €21,762 | €17,286 | -€4,476 | -20.6% |
| Financial charges | 65/66B | €621 | €1,603 | +€983 | +158% |
| Recurring financial charges | 65 | €621 | €1,603 | +€983 | +158% |
| Profit (loss) for the period before taxes | 9903 | €21,141 | €15,683 | -€5,458 | -25.8% |
| Income taxes | 67/77 | €6,213 | €4,779 | -€1,434 | -23.1% |
| Profit (loss) for the period | 9904 | €14,928 | €10,904 | -€4,024 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,928 | €10,904 | -€4,024 | -27.0% |
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 31 October 2026 via checked.be.