LAYHER: what changed
What changed
LAYHER
NACE 46.130, Agents in the wholesale of timber and building materials
filed annual accounts (NBB)
Net result for the year
-€89,567
2025 · -€66,248-€23,319
Equity
€2.4m
2025 · €2.5m-€89,567
Cash
€2.5m
2025 · €2.2m+€261,943
Balance sheet total
€9.9m
2025 · €14.8m-€4.9m
Largest movements
Assets
- Receivables within one year -€6.0m
down €6.0m (-57.7%), from €10.4m to €4.4m
of which Trade receivables: -€7.0m
- Receivables after one year +€678,527
new in 2026: €678,527
- Cash +€261,943
up €261,943 (+11.8%), from €2.2m to €2.5m
mainly Receivables within one year (+€6.0m) and Accrued charges and deferred income (+€119,515)
- Deferred charges and accrued income +€239,541
up €239,541 (+12.7%), from €1.9m to €2.1m
Equity and liabilities
- Other debts -€4.5m
down €4.5m (-39.1%), from €11.5m to €7.0m
- Tax, wage and social debts -€416,107
down €416,107 (-60.0%), from €693,577 to €277,470
of which Taxes: -€451,325
Income statement
- Turnover -€5.7m
down €5.7m (-24.9%), from €22.8m to €17.1m
- Goods and materials -€5.6m
down €5.6m (-24.7%), from €22.4m to €16.9m
- Other operating income +€248,241
up €248,241 (+13.2%), from €1.9m to €2.1m
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€66,248
Turnover
-€5.7m
Other operating income
+€248,241
Goods and materials
+€5.6m
Services and other goods
-€19,945
Staff costs
-€23,154
Depreciation
-€2,400
Other operating charges
-€3,026
Other operating items
+€7,465
Financial income
+€9,531
Financial charges
-€122,071
Taxes
-€5,684
Result 2026
-€89,567
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€264,978
Investment
-€3,035
Financing
€0
Cash 2025
€2.2m
From operations (derived)
+€264,978
Net result for the year
-€89,567
Depreciation
+€65,979
Receivables after one year
-€678,527
Receivables within one year
+€6.0m
Deferred charges and accrued income
-€239,541
Trade debts
+€21,907
Tax, wage and social debts
-€416,107
Other debts
-€4.5m
Accrued charges and deferred income
+€119,515
Investment (derived)
-€3,035
Investment in fixed assets (net)
-€3,035
Cash 2026
€2.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,789,284 | €9,934,500 | -€4.9m | -32.8% |
| Fixed assets | 21/28 | €341,841 | €278,897 | -€62,944 | -18.4% |
| Tangible fixed assets | 22/27 | €341,841 | €278,897 | -€62,944 | -18.4% |
| Plant, machinery and equipment | 23 | €57,567 | €40,347 | -€17,220 | -29.9% |
| Furniture and vehicles | 24 | €284,274 | €238,550 | -€45,724 | -16.1% |
| Current assets | 29/58 | €14,447,443 | €9,655,603 | -€4.8m | -33.2% |
| Amounts receivable after more than one year | 29 | - | €678,527 | +€678,527 | |
| Other amounts receivable | 291 | - | €678,527 | +€678,527 | |
| Amounts receivable within one year | 40/41 | €10,352,885 | €4,381,033 | -€6.0m | -57.7% |
| Trade receivables | 40 | €10,246,019 | €3,288,681 | -€7.0m | -67.9% |
| Other amounts receivable | 41 | €106,866 | €1,092,352 | +€985,487 | +922% |
| Cash at bank and in hand | 54/58 | €2,214,451 | €2,476,394 | +€261,943 | +11.8% |
| Deferred charges and accrued income | 490/1 | €1,880,108 | €2,119,649 | +€239,541 | +12.7% |
| Total equity and liabilities | 10/49 | €14,789,284 | €9,934,500 | -€4.9m | -32.8% |
| Equity | 10/15 | €2,459,740 | €2,370,173 | -€89,567 | -3.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,459,200 | €2,459,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €2,453,000 | €2,453,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,461 | -€151,027 | -€89,567 | -146% |
| Amounts payable | 17/49 | €12,329,545 | €7,564,327 | -€4.8m | -38.6% |
| Amounts payable within one year | 42/48 | €12,255,297 | €7,370,565 | -€4.9m | -39.9% |
| Trade debts | 44 | €82,947 | €104,854 | +€21,907 | +26.4% |
| Suppliers | 440/4 | €82,947 | €104,854 | +€21,907 | +26.4% |
| Taxes, remuneration and social security | 45 | €693,577 | €277,470 | -€416,107 | -60.0% |
| Taxes | 450/3 | €585,612 | €134,287 | -€451,325 | -77.1% |
| Remuneration and social security | 454/9 | €107,965 | €143,183 | +€35,218 | +32.6% |
| Other amounts payable | 47/48 | €11,478,774 | €6,988,241 | -€4.5m | -39.1% |
| Accrued charges and deferred income | 492/3 | €74,248 | €193,762 | +€119,515 | +161% |
| Operating income | 70/76A | €24,659,082 | €19,242,391 | -€5.4m | -22.0% |
| Turnover | 70 | €22,775,913 | €17,110,980 | -€5.7m | -24.9% |
| Other operating income | 74 | €1,883,169 | €2,131,411 | +€248,241 | +13.2% |
| Operating charges | 60/66A | €24,454,078 | €18,942,480 | -€5.5m | -22.5% |
| Goods for resale, raw materials and consumables | 60 | €22,442,591 | €16,889,933 | -€5.6m | -24.7% |
| Purchases | 600/8 | €22,442,591 | €16,889,933 | -€5.6m | -24.7% |
| Services and other goods | 61 | €899,695 | €919,640 | +€19,945 | +2.2% |
| Remuneration, social security and pensions | 62 | €1,010,601 | €1,033,754 | +€23,154 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,578 | €65,979 | +€2,400 | +3.8% |
| Other operating charges | 640/8 | €30,149 | €33,175 | +€3,026 | +10.0% |
| Non-recurring operating charges | 66A | €7,465 | - | -€7,465 | |
| Operating profit (loss) | 9901 | €205,005 | €299,910 | +€94,906 | +46.3% |
| Financial income | 75/76B | - | €9,531 | +€9,531 | |
| Recurring financial income | 75 | - | €9,531 | +€9,531 | |
| Income from current assets | 751 | - | €9,531 | +€9,531 | |
| Financial charges | 65/66B | €270,322 | €392,393 | +€122,071 | +45.2% |
| Recurring financial charges | 65 | €270,307 | €391,610 | +€121,303 | +44.9% |
| Debt charges | 650 | €267,869 | - | -€267,869 | |
| Other financial charges | 652/9 | €2,438 | €391,610 | +€389,172 | +15,961% |
| Non-recurring financial charges | 66B | €14 | €783 | +€769 | +5,349% |
| Profit (loss) for the period before taxes | 9903 | -€65,317 | -€82,952 | -€17,635 | -27.0% |
| Income taxes | 67/77 | €931 | €6,615 | +€5,684 | +611% |
| Taxes | 670/3 | €931 | €6,615 | +€5,684 | +611% |
| Profit (loss) for the period | 9904 | -€66,248 | -€89,567 | -€23,319 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,248 | -€89,567 | -€23,319 | -35.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.