Avida: 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.
What changed
Avida
NACE 87.301, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€784,162
2024 · -€415,792-€368,370
Equity
€32.5m
2024 · €13.5m+€19.0m
Cash
€6.8m
2024 · €2.0m+€4.9m
Balance sheet total
€67.0m
2024 · €31.4m+€35.6m
Largest movements
Assets
- Tangible fixed assets +€26.5m
up €26.5m (+128.4%), from €20.6m to €47.1m
of which Land and buildings: +€24.1m
- Cash +€4.9m
up €4.9m (+243.6%), from €2.0m to €6.8m
mainly Contributions, distributions and other (+€19.8m) and Debts after one year (+€11.3m)
- Receivables after one year +€4.7m
up €4.7m (+305.1%), from €1.5m to €6.3m
- Current investments -€4.0m
down €4.0m (-100.0%), from €4.0m to €0
- Receivables within one year +€3.3m
up €3.3m (+107.4%), from €3.0m to €6.3m
of which Trade receivables: +€2.3m
Equity and liabilities
- Debts after one year +€11.3m
up €11.3m (+84.9%), from €13.3m to €24.6m
- Contributions +€11.2m
up €11.2m (+647.7%), from €1.7m to €12.9m
- Investment grants +€7.5m
up €7.5m (+273.9%), from €2.7m to €10.3m
- Debts within one year +€4.5m
up €4.5m (+106.4%), from €4.3m to €8.8m
- Accrued charges and deferred income +€776,718
up €776,718 (+307.2%), from €252,860 to €1.0m
Income statement
- Turnover +€23.3m
up €23.3m (+119.5%), from €19.5m to €42.9m
- Staff costs +€20.4m
up €20.4m (+101.0%), from €20.2m to €40.7m
- Services and other goods +€3.3m
up €3.3m (+66.7%), from €5.0m to €8.4m
- Goods and materials +€1.8m
up €1.8m (+126.7%), from €1.5m to €3.3m
of which Purchases: +€1.9m
- Depreciation +€1.7m
up €1.7m (+122.1%), from €1.4m to €3.1m
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.
Result 2024
-€415,792
Turnover
+€23.3m
Other operating income
+€45,319
Goods and materials
-€1.8m
Services and other goods
-€3.3m
Staff costs
-€20.4m
Depreciation
-€1.7m
Write-downs
-€44,603
Other operating charges
-€56,250
Other operating items
+€3.8m
Financial income
+€277,508
Financial charges
-€443,923
Taxes
+€29,318
Result 2025
-€784,162
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.
From operations
-€653,452
Investment
-€25.6m
Financing
+€31.1m
Cash 2024
€2.0m
From operations (derived)
-€653,452
Net result for the year
-€784,162
Depreciation
+€3.1m
Receivables after one year
-€4.7m
Stocks and contracts
-€89,566
Receivables within one year
-€3.3m
Deferred charges and accrued income
-€167,027
Provisions
-€5,432
Debts within one year
+€4.5m
Accrued charges and deferred income
+€776,718
Investment (derived)
-€25.6m
Investment in fixed assets (net)
-€29.6m
Current investments
+€4.0m
Financing
+€31.1m
Debts after one year
+€11.3m
Contributions, distributions and other
+€19.8m
Cash 2025
€6.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,401,611 | €67,049,389 | +€35.6m | +113.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €20,712,953 | €47,257,461 | +€26.5m | +128.2% |
| Intangible fixed assets | 21 | €17,967 | €42,202 | +€24,235 | +134.9% |
| Tangible fixed assets | 22/27 | €20,628,607 | €47,111,956 | +€26.5m | +128.4% |
| Land and buildings | 22 | €19,895,619 | €43,981,165 | +€24.1m | +121.1% |
| Plant, machinery and equipment | 23 | €417,484 | €1,439,396 | +€1.0m | +244.8% |
| Furniture and vehicles | 24 | €221,990 | €434,664 | +€212,674 | +95.8% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €93,514 | €1,256,730 | +€1.2m | +1243.9% |
| Financial fixed assets | 28 | €66,379 | €103,304 | +€36,925 | +55.6% |
| Affiliated companies | 280/1 | €25,000 | €50,000 | +€25,000 | +100.0% |
| Participating interests | 280 | €25,000 | €50,000 | +€25,000 | +100.0% |
| Other financial fixed assets | 284/8 | €41,379 | €53,304 | +€11,925 | +28.8% |
| Shares | 284 | €30,500 | €38,000 | +€7,500 | +24.6% |
| Amounts receivable and cash guarantees | 285/8 | €10,879 | €15,304 | +€4,425 | +40.7% |
| Current assets | 29/58 | €10,688,658 | €19,791,928 | +€9.1m | +85.2% |
| Amounts receivable after more than one year | 29 | €1,549,009 | €6,275,681 | +€4.7m | +305.1% |
| Other amounts receivable | 291 | €1,549,009 | €6,275,681 | +€4.7m | +305.1% |
| Stocks and contracts in progress | 3 | €35,078 | €124,644 | +€89,566 | +255.3% |
| Stocks | 30/36 | €35,078 | €124,644 | +€89,566 | +255.3% |
| Raw materials and consumables | 30/31 | €35,078 | €124,644 | +€89,566 | +255.3% |
| Amounts receivable within one year | 40/41 | €3,039,072 | €6,304,172 | +€3.3m | +107.4% |
| Trade receivables | 40 | €2,207,925 | €4,466,644 | +€2.3m | +102.3% |
| Other amounts receivable | 41 | €831,147 | €1,837,528 | +€1.0m | +121.1% |
| Current investments | 50/53 | €4,000,000 | €0 | -€4.0m | -100.0% |
| Cash at bank and in hand | 54/58 | €1,993,021 | €6,847,926 | +€4.9m | +243.6% |
| Deferred charges and accrued income | 490/1 | €72,478 | €239,505 | +€167,027 | +230.5% |
| Total equity and liabilities | 10/49 | €31,401,611 | €67,049,389 | +€35.6m | +113.5% |
| Equity | 10/15 | €13,497,519 | €32,531,263 | +€19.0m | +141.0% |
| Contributions | 10/11 | €1,729,105 | €12,928,239 | +€11.2m | +647.7% |
| Capital | 10 | €1,729,105 | €12,928,239 | +€11.2m | +647.7% |
| Revaluation surpluses | 12 | €742 | €742 | = | 0.0% |
| Reserves | 13 | €654,148 | €654,148 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,366,233 | €8,676,365 | +€310,132 | +3.7% |
| Investment grants | 15 | €2,747,291 | €10,271,770 | +€7.5m | +273.9% |
| Provisions and deferred taxes | 16 | €75,191 | €69,759 | -€5,432 | -7.2% |
| Provisions for liabilities and charges | 160/5 | €75,191 | €69,759 | -€5,432 | -7.2% |
| Pensions and similar obligations | 160 | €75,191 | €69,759 | -€5,432 | -7.2% |
| Amounts payable | 17/49 | €17,828,901 | €34,448,367 | +€16.6m | +93.2% |
| Amounts payable after more than one year | 17 | €13,316,178 | €24,625,739 | +€11.3m | +84.9% |
| Financial debts | 170/4 | €13,316,178 | €24,625,739 | +€11.3m | +84.9% |
| Credit institutions | 173 | €12,995,437 | €24,385,236 | +€11.4m | +87.6% |
| Other loans | 174 | €320,741 | €240,503 | -€80,238 | -25.0% |
| Amounts payable within one year | 42/48 | €4,259,862 | €8,793,050 | +€4.5m | +106.4% |
| Current portion of amounts payable after more than one year | 42 | €1,091,115 | €2,616,600 | +€1.5m | +139.8% |
| Trade debts | 44 | €759,427 | €1,383,248 | +€623,821 | +82.1% |
| Suppliers | 440/4 | €759,427 | €1,383,248 | +€623,821 | +82.1% |
| Advances received on contracts in progress | 46 | - | €36,054 | +€36,054 | |
| Taxes, remuneration and social security | 45 | €2,297,019 | €4,447,015 | +€2.1m | +93.6% |
| Taxes | 450/3 | €51,787 | €96,943 | +€45,156 | +87.2% |
| Remuneration and social security | 454/9 | €2,245,232 | €4,350,072 | +€2.1m | +93.7% |
| Accrued charges and deferred income | 492/3 | €252,860 | €1,029,579 | +€776,718 | +307.2% |
| Operating income | 70/76A | €27,968,542 | €55,138,086 | +€27.2m | +97.1% |
| Turnover | 70 | €19,520,867 | €42,857,494 | +€23.3m | +119.5% |
| Other operating income | 74 | €644,488 | €689,807 | +€45,319 | +7.0% |
| Non-recurring operating income | 76A | €31,696 | €37,803 | +€6,107 | +19.3% |
| Operating charges | 60/66A | €28,222,238 | €55,623,055 | +€27.4m | +97.1% |
| Goods for resale, raw materials and consumables | 60 | €1,456,818 | €3,302,557 | +€1.8m | +126.7% |
| Purchases | 600/8 | €1,466,419 | €3,392,122 | +€1.9m | +131.3% |
| Change in stocks: decrease (increase) | 609 | -€9,600 | -€89,566 | -€79,965 | -832.9% |
| Services and other goods | 61 | €5,015,893 | €8,360,684 | +€3.3m | +66.7% |
| Remuneration, social security and pensions | 62 | €20,228,694 | €40,657,596 | +€20.4m | +101.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,384,120 | €3,074,601 | +€1.7m | +122.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,434 | €70,037 | +€44,603 | +175.4% |
| Other operating charges | 640/8 | €28,337 | €84,587 | +€56,250 | +198.5% |
| Non-recurring operating charges | 66A | €68,805 | €85,058 | +€16,253 | +23.6% |
| Operating profit (loss) | 9901 | -€253,696 | -€484,969 | -€231,272 | -91.2% |
| Financial income | 75/76B | €259,571 | €537,079 | +€277,508 | +106.9% |
| Recurring financial income | 75 | €259,571 | €537,079 | +€277,508 | +106.9% |
| Income from current assets | 751 | €165,763 | €87,036 | -€78,727 | -47.5% |
| Other financial income | 752/9 | €93,808 | €450,042 | +€356,234 | +379.7% |
| Financial charges | 65/66B | €372,046 | €815,969 | +€443,923 | +119.3% |
| Recurring financial charges | 65 | €372,046 | €815,969 | +€443,923 | +119.3% |
| Debt charges | 650 | €369,799 | €807,909 | +€438,110 | +118.5% |
| Other financial charges | 652/9 | €2,246 | €8,059 | +€5,813 | +258.8% |
| Profit (loss) for the period before taxes | 9903 | -€366,171 | -€763,859 | -€397,688 | -108.6% |
| Income taxes | 67/77 | €49,621 | €20,303 | -€29,318 | -59.1% |
| Taxes | 670/3 | €49,621 | €20,303 | -€29,318 | -59.1% |
| Profit (loss) for the period | 9904 | -€415,792 | -€784,162 | -€368,370 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€415,792 | -€784,162 | -€368,370 | -88.6% |
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 6 October 2026 via checked.be.