Layerz: 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.
Layerz
Largest movements
- Stocks and contracts +€155,715
up €155,715 (+85.1%), from €182,885 to €338,600
- Cash -€82,745
down €82,745 (-47.7%), from €173,632 to €90,887
mainly Stocks and contracts (-€155,715) and Investment in fixed assets (net) (-€15,697)
- Receivables within one year +€12,259
up €12,259 (+23.4%), from €52,307 to €64,566
of which Trade receivables: +€11,298
- Tangible fixed assets -€8,574
down €8,574 (-3.9%), from €217,959 to €209,385
of which Furniture and vehicles: -€6,994
- Reserves +€62,905
up €62,905 (+13.4%), from €467,926 to €530,830
- Trade debts +€31,679
up €31,679 (+221.2%), from €14,319 to €45,998
- Other debts -€15,420
down €15,420 (-22.3%), from €69,129 to €53,708
- Gross operating margin -€17,760
down €17,760 (-8.9%), from €199,358 to €181,598
- Depreciation -€11,770
down €11,770 (-32.7%), from €36,041 to €24,271
- Taxes -€7,396
down €7,396 (-23.4%), from €31,590 to €24,194
- Other operating charges +€5,867
up €5,867 (+515.3%), from €1,139 to €7,006
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.
Cash bridge derived
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 | €632,549 | €711,166 | +€78,618 | +12.4% |
| Fixed assets | 21/28 | €217,959 | €209,385 | -€8,574 | -3.9% |
| Tangible fixed assets | 22/27 | €217,959 | €209,385 | -€8,574 | -3.9% |
| Land and buildings | 22 | €139,574 | €137,362 | -€2,212 | -1.6% |
| Plant, machinery and equipment | 23 | €9,945 | €10,577 | +€632 | +6.3% |
| Furniture and vehicles | 24 | €68,440 | €61,446 | -€6,994 | -10.2% |
| Current assets | 29/58 | €414,590 | €501,781 | +€87,192 | +21.0% |
| Stocks and contracts in progress | 3 | €182,885 | €338,600 | +€155,715 | +85.1% |
| Stocks | 30/36 | €182,885 | €338,600 | +€155,715 | +85.1% |
| Amounts receivable within one year | 40/41 | €52,307 | €64,566 | +€12,259 | +23.4% |
| Trade receivables | 40 | €47,362 | €58,660 | +€11,298 | +23.9% |
| Other amounts receivable | 41 | €4,946 | €5,906 | +€961 | +19.4% |
| Cash at bank and in hand | 54/58 | €173,632 | €90,887 | -€82,745 | -47.7% |
| Deferred charges and accrued income | 490/1 | €5,765 | €7,728 | +€1,962 | +34.0% |
| Total equity and liabilities | 10/49 | €632,549 | €711,166 | +€78,618 | +12.4% |
| Equity | 10/15 | €480,326 | €543,230 | +€62,905 | +13.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €467,926 | €530,830 | +€62,905 | +13.4% |
| Distributable reserves | 133 | €467,926 | €530,830 | +€62,905 | +13.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €152,223 | €167,936 | +€15,713 | +10.3% |
| Amounts payable after more than one year | 17 | €48,999 | €43,583 | -€5,416 | -11.1% |
| Financial debts | 170/4 | €48,999 | €43,583 | -€5,416 | -11.1% |
| Amounts payable within one year | 42/48 | €103,224 | €124,353 | +€21,129 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €5,199 | €5,416 | +€217 | +4.2% |
| Trade debts | 44 | €14,319 | €45,998 | +€31,679 | +221.2% |
| Suppliers | 440/4 | €14,319 | €45,998 | +€31,679 | +221.2% |
| Taxes, remuneration and social security | 45 | €14,577 | €19,231 | +€4,654 | +31.9% |
| Taxes | 450/3 | €11,427 | €14,727 | +€3,300 | +28.9% |
| Remuneration and social security | 454/9 | €3,151 | €4,504 | +€1,353 | +43.0% |
| Other amounts payable | 47/48 | €69,129 | €53,708 | -€15,420 | -22.3% |
| Non-recurring operating income | 76A | €0 | €1,576 | +€1,576 | |
| Remuneration, social security and pensions | 62 | €48,713 | €48,259 | -€454 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,041 | €24,271 | -€11,770 | -32.7% |
| Other operating charges | 640/8 | €1,139 | €7,006 | +€5,867 | +515.3% |
| Non-recurring operating charges | 66A | - | €14,278 | +€14,278 | |
| Gross operating margin | 9900 | €199,358 | €181,598 | -€17,760 | -8.9% |
| Operating profit (loss) | 9901 | €113,466 | €87,785 | -€25,681 | -22.6% |
| Financial income | 75/76B | €1,295 | €2,140 | +€845 | +65.3% |
| Recurring financial income | 75 | €1,295 | €2,140 | +€845 | +65.3% |
| Financial charges | 65/66B | €2,873 | €2,827 | -€46 | -1.6% |
| Recurring financial charges | 65 | €2,873 | €2,827 | -€46 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €111,888 | €87,098 | -€24,790 | -22.2% |
| Income taxes | 67/77 | €31,590 | €24,194 | -€7,396 | -23.4% |
| Profit (loss) for the period | 9904 | €80,298 | €62,905 | -€17,393 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,298 | €62,905 | -€17,393 | -21.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.