Layerz: what changed
Two fiscal 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
- Cash +€52,097
up €52,097 (+79.3%), from €65,720 to €117,816
mainly Net result for the year (+€63,829) and Other debts (+€38,696)
- Receivables within one year -€11,863
down €11,863 (-21.5%), from €55,142 to €43,279
of which Other amounts receivable: -€12,827
- Other debts +€38,696
up €38,696 (+314.5%), from €12,304 to €51,000
- Reserves +€3,829
up €3,829 (+3.5%), from €109,142 to €112,971
- Gross operating margin +€65,648
up €65,648 (+281.5%), from €23,318 to €88,966
- Taxes +€13,095
up €13,095 (+304.6%), from €4,300 to €17,395
- Depreciation +€3,865
up €3,865 (+87.5%), from €4,415 to €8,280
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 | €135,127 | €177,084 | +€41,957 | +31.1% |
| Fixed assets | 21/28 | €12,651 | €12,644 | -€7 | -0.1% |
| Tangible fixed assets | 22/27 | €12,651 | €12,644 | -€7 | -0.1% |
| Plant, machinery and equipment | 23 | €1,288 | €421 | -€867 | -67.3% |
| Furniture and vehicles | 24 | €11,363 | €12,223 | +€860 | +7.6% |
| Current assets | 29/58 | €122,476 | €164,440 | +€41,964 | +34.3% |
| Amounts receivable within one year | 40/41 | €55,142 | €43,279 | -€11,863 | -21.5% |
| Trade receivables | 40 | €16,075 | €17,040 | +€964 | +6.0% |
| Other amounts receivable | 41 | €39,067 | €26,240 | -€12,827 | -32.8% |
| Cash at bank and in hand | 54/58 | €65,720 | €117,816 | +€52,097 | +79.3% |
| Deferred charges and accrued income | 490/1 | €1,614 | €3,344 | +€1,731 | +107.2% |
| Total equity and liabilities | 10/49 | €135,127 | €177,084 | +€41,957 | +31.1% |
| Equity | 10/15 | €109,242 | €113,071 | +€3,829 | +3.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €109,142 | €112,971 | +€3,829 | +3.5% |
| Distributable reserves | 133 | €109,142 | €112,971 | +€3,829 | +3.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €25,885 | €64,013 | +€38,128 | +147.3% |
| Amounts payable within one year | 42/48 | €24,844 | €63,950 | +€39,106 | +157.4% |
| Trade debts | 44 | €338 | €506 | +€168 | +49.7% |
| Suppliers | 440/4 | €338 | €506 | +€168 | +49.7% |
| Taxes, remuneration and social security | 45 | €12,201 | €12,444 | +€242 | +2.0% |
| Taxes | 450/3 | €12,201 | €12,444 | +€242 | +2.0% |
| Other amounts payable | 47/48 | €12,304 | €51,000 | +€38,696 | +314.5% |
| Accrued charges and deferred income | 492/3 | €1,042 | €64 | -€978 | -93.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,415 | €8,280 | +€3,865 | +87.5% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | - | €12 | +€12 | |
| Gross operating margin | 9900 | €23,318 | €88,966 | +€65,648 | +281.5% |
| Operating profit (loss) | 9901 | €18,397 | €80,155 | +€61,757 | +335.7% |
| Financial income | 75/76B | €661 | €1,364 | +€703 | +106.4% |
| Recurring financial income | 75 | €661 | €1,364 | +€703 | +106.4% |
| Financial charges | 65/66B | €283 | €294 | +€12 | +4.1% |
| Recurring financial charges | 65 | €273 | €294 | +€21 | +7.7% |
| Non-recurring financial charges | 66B | €9 | - | -€9 | |
| Profit (loss) for the period before taxes | 9903 | €18,776 | €81,224 | +€62,448 | +332.6% |
| Income taxes | 67/77 | €4,300 | €17,395 | +€13,095 | +304.6% |
| Profit (loss) for the period | 9904 | €14,476 | €63,829 | +€49,353 | +340.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,476 | €63,829 | +€49,353 | +340.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.