AVIDIS: 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.
AVIDIS
Largest movements
- Cash -€15,953
down €15,953 (-97.7%), from €16,324 to €371
mainly Net result for the year (-€24,667) and Tax, wage and social debts (-€7,155)
- Receivables within one year -€7,302
down €7,302 (-85.5%), from €8,544 to €1,242
of which Other amounts receivable: -€6,194
- Deferred charges and accrued income -€3,150
no longer reported in 2022 (was €3,150)
- Tangible fixed assets -€798
down €798 (-30.6%), from €2,611 to €1,813
of which Furniture and vehicles: -€412
- Profit (loss) carried forward -€24,667
down €24,667, from €15,857 to -€8,810
- Tax, wage and social debts -€7,155
no longer reported in 2022 (was €7,155)
of which Taxes: -€4,005
- Other debts +€4,617
up €4,617 (+70.1%), from €6,583 to €11,200
- Gross operating margin -€48,051
down €48,051, from €24,580 to -€23,472
- Taxes -€3,833
no longer reported in 2022 (was €3,833)
- Write-downs -€3,143
no longer reported in 2022 (was €3,143)
- Other operating charges -€351
down €351 (-50.2%), from €698 to €348
- Depreciation -€265
down €265 (-24.9%), from €1,064 to €798
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,030 | €3,826 | -€27,203 | -87.7% |
| Fixed assets | 21/28 | €3,011 | €2,213 | -€798 | -26.5% |
| Tangible fixed assets | 22/27 | €2,611 | €1,813 | -€798 | -30.6% |
| Plant, machinery and equipment | 23 | €1,032 | €645 | -€387 | -37.5% |
| Furniture and vehicles | 24 | €1,579 | €1,168 | -€412 | -26.1% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €28,018 | €1,613 | -€26,405 | -94.2% |
| Amounts receivable within one year | 40/41 | €8,544 | €1,242 | -€7,302 | -85.5% |
| Trade receivables | 40 | €1,296 | €189 | -€1,108 | -85.5% |
| Other amounts receivable | 41 | €7,248 | €1,053 | -€6,194 | -85.5% |
| Cash at bank and in hand | 54/58 | €16,324 | €371 | -€15,953 | -97.7% |
| Deferred charges and accrued income | 490/1 | €3,150 | - | -€3,150 | |
| Total equity and liabilities | 10/49 | €31,030 | €3,826 | -€27,203 | -87.7% |
| Equity | 10/15 | €16,857 | -€7,810 | -€24,667 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,857 | -€8,810 | -€24,667 | |
| Amounts payable | 17/49 | €14,173 | €11,636 | -€2,537 | -17.9% |
| Amounts payable within one year | 42/48 | €14,173 | €11,636 | -€2,537 | -17.9% |
| Trade debts | 44 | €435 | €436 | +€0 | +0.1% |
| Suppliers | 440/4 | €435 | €436 | +€0 | +0.1% |
| Taxes, remuneration and social security | 45 | €7,155 | - | -€7,155 | |
| Taxes | 450/3 | €4,005 | - | -€4,005 | |
| Remuneration and social security | 454/9 | €3,150 | - | -€3,150 | |
| Other amounts payable | 47/48 | €6,583 | €11,200 | +€4,617 | +70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,064 | €798 | -€265 | -24.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,143 | - | -€3,143 | |
| Other operating charges | 640/8 | €698 | €348 | -€351 | -50.2% |
| Gross operating margin | 9900 | €24,580 | -€23,472 | -€48,051 | |
| Operating profit (loss) | 9901 | €19,675 | -€24,617 | -€44,292 | |
| Financial income | 75/76B | €33 | €11 | -€21 | -65.1% |
| Recurring financial income | 75 | €33 | €11 | -€21 | -65.1% |
| Financial charges | 65/66B | €18 | €61 | +€43 | +241.3% |
| Recurring financial charges | 65 | €18 | €61 | +€43 | +241.3% |
| Profit (loss) for the period before taxes | 9903 | €19,690 | -€24,667 | -€44,356 | |
| Income taxes | 67/77 | €3,833 | - | -€3,833 | |
| Profit (loss) for the period | 9904 | €15,857 | -€24,667 | -€40,523 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,857 | -€24,667 | -€40,523 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.