LAYON: 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.
LAYON
Largest movements
- Receivables within one year +€27,627
up €27,627 (+1051.4%), from €2,628 to €30,254
of which Other amounts receivable: +€27,638
- Profit (loss) carried forward +€16,947
up €16,947, from -€16,035 to €911
- Trade debts +€5,441
up €5,441 (+135.7%), from €4,009 to €9,449
- Tax, wage and social debts +€5,261
new in 2025: €5,261
- Gross operating margin +€25,962
up €25,962, from -€3,403 to €22,559
- Other operating charges +€4,183
up €4,183 (+755.2%), from €554 to €4,737
- Taxes +€817
new in 2025: €817
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 | €2,975 | €30,622 | +€27,647 | +929.3% |
| Current assets | 29/58 | €2,975 | €30,622 | +€27,647 | +929.3% |
| Amounts receivable within one year | 40/41 | €2,628 | €30,254 | +€27,627 | +1051.4% |
| Trade receivables | 40 | €12 | €0 | -€12 | -100.0% |
| Other amounts receivable | 41 | €2,616 | €30,254 | +€27,638 | +1056.6% |
| Cash at bank and in hand | 54/58 | €0 | €9 | +€9 | +2666.7% |
| Deferred charges and accrued income | 490/1 | €347 | €359 | +€12 | +3.4% |
| Total equity and liabilities | 10/49 | €2,975 | €30,622 | +€27,647 | +929.3% |
| Equity | 10/15 | -€1,035 | €15,911 | +€16,947 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,035 | €911 | +€16,947 | |
| Amounts payable | 17/49 | €4,010 | €14,711 | +€10,700 | +266.8% |
| Amounts payable within one year | 42/48 | €4,009 | €14,711 | +€10,702 | +267.0% |
| Trade debts | 44 | €4,009 | €9,449 | +€5,441 | +135.7% |
| Suppliers | 440/4 | €4,009 | €9,449 | +€5,441 | +135.7% |
| Taxes, remuneration and social security | 45 | - | €5,261 | +€5,261 | |
| Taxes | 450/3 | - | €5,261 | +€5,261 | |
| Accrued charges and deferred income | 492/3 | €2 | €0 | -€2 | -100.0% |
| Other operating charges | 640/8 | €554 | €4,737 | +€4,183 | +755.2% |
| Gross operating margin | 9900 | -€3,403 | €22,559 | +€25,962 | |
| Operating profit (loss) | 9901 | -€3,957 | €17,822 | +€21,779 | |
| Financial income | 75/76B | €238 | €74 | -€164 | -69.0% |
| Recurring financial income | 75 | €238 | €74 | -€164 | -69.0% |
| Financial charges | 65/66B | €131 | €131 | +€0 | +0.1% |
| Recurring financial charges | 65 | €131 | €131 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,850 | €17,764 | +€21,614 | |
| Income taxes | 67/77 | - | €817 | +€817 | |
| Profit (loss) for the period | 9904 | -€3,850 | €16,947 | +€20,797 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,850 | €16,947 | +€20,797 |
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 29 September 2026 via checked.be.