LAYERS TECH: 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 TECH
Largest movements
- Receivables within one year -€38,625
down €38,625 (-31.7%), from €121,784 to €83,159
of which Trade receivables: -€30,560
- Cash -€14,474
no longer reported in 2025 (was €14,474)
mainly Other debts (-€57,394) and Tax, wage and social debts (-€25,368)
- Financial fixed assets +€8,867
up €8,867 (+4,143%), from €214 to €9,081
- Deferred charges and accrued income -€6,249
down €6,249 (-64.8%), from €9,643 to €3,394
- Tangible fixed assets -€1,894
down €1,894 (-65.9%), from €2,873 to €979
- Other debts -€57,394
no longer reported in 2025 (was €57,394)
- Profit (loss) carried forward +€32,900
up €32,900 (+338%), from €9,730 to €42,630
- Tax, wage and social debts -€25,368
down €25,368 (-43.6%), from €58,149 to €32,781
- Trade debts -€17,542
down €17,542 (-84.7%), from €20,715 to €3,173
- Short-term financial debts +€14,934
new in 2025: €14,934
- Gross operating margin -€16,947
down €16,947 (-26.4%), from €64,111 to €47,163
- Taxes -€4,266
down €4,266 (-29.9%), from €14,269 to €10,002
- Financial charges +€2,646
up €2,646 (+111%), from €2,390 to €5,036
- Depreciation -€1,604
down €1,604 (-45.8%), from €3,498 to €1,894
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 | €148,988 | €96,613 | -€52,375 | -35.2% |
| Fixed assets | 21/28 | €3,087 | €10,060 | +€6,973 | +226% |
| Tangible fixed assets | 22/27 | €2,873 | €979 | -€1,894 | -65.9% |
| Furniture and vehicles | 24 | €2,873 | €979 | -€1,894 | -65.9% |
| Financial fixed assets | 28 | €214 | €9,081 | +€8,867 | +4,143% |
| Current assets | 29/58 | €145,901 | €86,554 | -€59,348 | -40.7% |
| Amounts receivable within one year | 40/41 | €121,784 | €83,159 | -€38,625 | -31.7% |
| Trade receivables | 40 | €38,716 | €8,156 | -€30,560 | -78.9% |
| Other amounts receivable | 41 | €83,068 | €75,004 | -€8,065 | -9.7% |
| Cash at bank and in hand | 54/58 | €14,474 | - | -€14,474 | |
| Deferred charges and accrued income | 490/1 | €9,643 | €3,394 | -€6,249 | -64.8% |
| Total equity and liabilities | 10/49 | €148,988 | €96,613 | -€52,375 | -35.2% |
| Equity | 10/15 | €12,730 | €45,630 | +€32,900 | +258% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,730 | €42,630 | +€32,900 | +338% |
| Amounts payable | 17/49 | €136,258 | €50,983 | -€85,275 | -62.6% |
| Amounts payable within one year | 42/48 | €136,258 | €50,888 | -€85,371 | -62.7% |
| Financial debts | 43 | - | €14,934 | +€14,934 | |
| Credit institutions | 430/8 | - | €14,934 | +€14,934 | |
| Trade debts | 44 | €20,715 | €3,173 | -€17,542 | -84.7% |
| Suppliers | 440/4 | €20,715 | €3,173 | -€17,542 | -84.7% |
| Taxes, remuneration and social security | 45 | €58,149 | €32,781 | -€25,368 | -43.6% |
| Taxes | 450/3 | €58,149 | €32,781 | -€25,368 | -43.6% |
| Other amounts payable | 47/48 | €57,394 | - | -€57,394 | |
| Accrued charges and deferred income | 492/3 | - | €95 | +€95 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,498 | €1,894 | -€1,604 | -45.8% |
| Other operating charges | 640/8 | €2,070 | €1,635 | -€436 | -21.0% |
| Gross operating margin | 9900 | €64,111 | €47,163 | -€16,947 | -26.4% |
| Operating profit (loss) | 9901 | €58,543 | €43,635 | -€14,908 | -25.5% |
| Financial income | 75/76B | €4,115 | €4,304 | +€189 | +4.6% |
| Recurring financial income | 75 | €4,115 | €4,304 | +€189 | +4.6% |
| Financial charges | 65/66B | €2,390 | €5,036 | +€2,646 | +111% |
| Recurring financial charges | 65 | €2,390 | €5,036 | +€2,646 | +111% |
| Profit (loss) for the period before taxes | 9903 | €60,268 | €42,903 | -€17,365 | -28.8% |
| Income taxes | 67/77 | €14,269 | €10,002 | -€4,266 | -29.9% |
| Profit (loss) for the period | 9904 | €46,000 | €32,900 | -€13,099 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,000 | €32,900 | -€13,099 | -28.5% |
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 15 October 2026 via checked.be.