Abstract: The invention relates to a building panel constructed in layers, including main layer with a mixture of binder and reinforcing additive, and at least one further layer which can be a facing and/or intermediate layer, the further layer including a reinforcement and a binder. The formation of a homogeneous transitional layer betwee the main layer and the further layer insures that the composition of the components of the individual layers changes gradually so as to provide a stable multilayer panel which was improved elastomechanical properties.