Layers Schilderwerken: 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.
Layers Schilderwerken
Largest movements
- Receivables within one year -€4,233
down €4,233 (-6.4%), from €66,472 to €62,239
of which Trade receivables: -€4,309
- Tangible fixed assets -€4,142
down €4,142 (-49.8%), from €8,318 to €4,176
of which Furniture and vehicles: -€3,124
- Cash -€3,614
down €3,614 (-37.6%), from €9,605 to €5,992
mainly Current portion of long-term debt (-€20,000) and Net result for the year (-€10,973)
- Current portion of long-term debt -€20,000
no longer reported in 2025 (was €20,000)
- Trade debts +€13,326
up €13,326 (+245%), from €5,444 to €18,769
- Profit (loss) carried forward -€10,973
down €10,973, from €9,515 to -€1,458
- Tax, wage and social debts +€3,213
up €3,213 (+39.1%), from €8,210 to €11,424
- Other debts +€2,445
up €2,445 (+39.3%), from €6,226 to €8,671
- Gross operating margin -€68,518
down €68,518, from €63,045 to -€5,473
- Taxes -€14,014
no longer reported in 2025 (was €14,014)
- Other operating charges -€4,836
down €4,836 (-89.4%), from €5,411 to €575
- Depreciation +€1,152
up €1,152 (+34.3%), from €3,361 to €4,513
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 | €84,395 | €72,406 | -€11,989 | -14.2% |
| Fixed assets | 21/28 | €8,318 | €4,176 | -€4,142 | -49.8% |
| Tangible fixed assets | 22/27 | €8,318 | €4,176 | -€4,142 | -49.8% |
| Plant, machinery and equipment | 23 | €3,754 | €2,736 | -€1,018 | -27.1% |
| Furniture and vehicles | 24 | €4,564 | €1,440 | -€3,124 | -68.5% |
| Current assets | 29/58 | €76,077 | €68,230 | -€7,847 | -10.3% |
| Amounts receivable within one year | 40/41 | €66,472 | €62,239 | -€4,233 | -6.4% |
| Trade receivables | 40 | €57,115 | €52,806 | -€4,309 | -7.5% |
| Other amounts receivable | 41 | €9,357 | €9,433 | +€76 | +0.8% |
| Cash at bank and in hand | 54/58 | €9,605 | €5,992 | -€3,614 | -37.6% |
| Total equity and liabilities | 10/49 | €84,395 | €72,406 | -€11,989 | -14.2% |
| Equity | 10/15 | €44,515 | €33,542 | -€10,973 | -24.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,515 | -€1,458 | -€10,973 | |
| Amounts payable | 17/49 | €39,880 | €38,864 | -€1,016 | -2.5% |
| Amounts payable within one year | 42/48 | €39,880 | €38,864 | -€1,016 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | - | -€20,000 | |
| Trade debts | 44 | €5,444 | €18,769 | +€13,326 | +245% |
| Suppliers | 440/4 | €5,444 | €18,769 | +€13,326 | +245% |
| Taxes, remuneration and social security | 45 | €8,210 | €11,424 | +€3,213 | +39.1% |
| Taxes | 450/3 | €8,210 | €11,424 | +€3,213 | +39.1% |
| Other amounts payable | 47/48 | €6,226 | €8,671 | +€2,445 | +39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,361 | €4,513 | +€1,152 | +34.3% |
| Other operating charges | 640/8 | €5,411 | €575 | -€4,836 | -89.4% |
| Gross operating margin | 9900 | €63,045 | -€5,473 | -€68,518 | |
| Operating profit (loss) | 9901 | €54,273 | -€10,561 | -€64,835 | |
| Financial income | 75/76B | €188 | - | -€188 | |
| Recurring financial income | 75 | €188 | - | -€188 | |
| Financial charges | 65/66B | €933 | €412 | -€521 | -55.9% |
| Recurring financial charges | 65 | €933 | €412 | -€521 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | €53,529 | -€10,973 | -€64,502 | |
| Income taxes | 67/77 | €14,014 | - | -€14,014 | |
| Profit (loss) for the period | 9904 | €39,515 | -€10,973 | -€50,488 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,515 | -€10,973 | -€50,488 |
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 30 October 2026 via checked.be.