Avita: what changed
Avita
Largest movements
- Tangible fixed assets -€10,474
down €10,474 (-15.6%), from €67,227 to €56,753
- Intangible fixed assets -€8,262
down €8,262 (-41.4%), from €19,959 to €11,697
- Cash -€5,154
down €5,154 (-68.6%), from €7,511 to €2,357
mainly Net result for the year (-€17,624) and Other debts (-€7,023)
- Receivables within one year -€1,200
down €1,200 (-30.3%), from €3,960 to €2,760
of which Trade receivables: -€982
- Profit (loss) carried forward -€17,624
down €17,624 (-8.6%), from -€204,817 to -€222,441
- Other debts -€7,023
down €7,023 (-4.1%), from €169,574 to €162,550
- Advances received -€1,472
down €1,472 (-72.6%), from €2,028 to €556
- Trade debts -€1,275
down €1,275 (-100%), from €1,275 to €0
- Depreciation -€3,212
down €3,212 (-13.6%), from €23,661 to €20,449
- Other operating charges +€995
up €995 (+114%), from €872 to €1,867
- Gross operating margin -€944
down €944 (-16.4%), from €5,745 to €4,802
- Taxes -€163
down €163 (-100%), from €163 to €0
- Financial income +€157
up €157 (+2,827%), from €6 to €162
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,118 | €86,357 | -€26,761 | -23.7% |
| Fixed assets | 21/28 | €87,186 | €68,450 | -€18,736 | -21.5% |
| Intangible fixed assets | 21 | €19,959 | €11,697 | -€8,262 | -41.4% |
| Tangible fixed assets | 22/27 | €67,227 | €56,753 | -€10,474 | -15.6% |
| Plant, machinery and equipment | 23 | €6,137 | €2,145 | -€3,991 | -65.0% |
| Furniture and vehicles | 24 | €5,606 | €3,989 | -€1,617 | -28.8% |
| Other tangible fixed assets | 26 | €55,484 | €50,619 | -€4,866 | -8.8% |
| Current assets | 29/58 | €25,932 | €17,907 | -€8,024 | -30.9% |
| Stocks and contracts in progress | 3 | €11,535 | €10,575 | -€960 | -8.3% |
| Stocks | 30/36 | €11,535 | €10,575 | -€960 | -8.3% |
| Amounts receivable within one year | 40/41 | €3,960 | €2,760 | -€1,200 | -30.3% |
| Trade receivables | 40 | €2,992 | €2,010 | -€982 | -32.8% |
| Other amounts receivable | 41 | €968 | €750 | -€218 | -22.5% |
| Cash at bank and in hand | 54/58 | €7,511 | €2,357 | -€5,154 | -68.6% |
| Deferred charges and accrued income | 490/1 | €2,925 | €2,215 | -€711 | -24.3% |
| Total equity and liabilities | 10/49 | €113,118 | €86,357 | -€26,761 | -23.7% |
| Equity | 10/15 | -€61,225 | -€78,849 | -€17,624 | -28.8% |
| Contributions | 10/11 | €143,592 | €143,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,817 | -€222,441 | -€17,624 | -8.6% |
| Amounts payable | 17/49 | €174,343 | €165,206 | -€9,137 | -5.2% |
| Amounts payable within one year | 42/48 | €174,085 | €164,106 | -€9,979 | -5.7% |
| Trade debts | 44 | €1,275 | €0 | -€1,275 | -100% |
| Suppliers | 440/4 | €1,275 | €0 | -€1,275 | -100% |
| Advances received on contracts in progress | 46 | €2,028 | €556 | -€1,472 | -72.6% |
| Taxes, remuneration and social security | 45 | €1,209 | €1,000 | -€209 | -17.3% |
| Taxes | 450/3 | €209 | €0 | -€209 | -100% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €169,574 | €162,550 | -€7,023 | -4.1% |
| Accrued charges and deferred income | 492/3 | €258 | €1,100 | +€842 | +326% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,661 | €20,449 | -€3,212 | -13.6% |
| Other operating charges | 640/8 | €872 | €1,867 | +€995 | +114% |
| Gross operating margin | 9900 | €5,745 | €4,802 | -€944 | -16.4% |
| Operating profit (loss) | 9901 | -€18,788 | -€17,514 | +€1,274 | +6.8% |
| Financial income | 75/76B | €6 | €162 | +€157 | +2,827% |
| Recurring financial income | 75 | €6 | €162 | +€157 | +2,827% |
| Financial charges | 65/66B | €273 | €272 | -€1 | -0.5% |
| Recurring financial charges | 65 | €273 | €272 | -€1 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,056 | -€17,624 | +€1,432 | +7.5% |
| Income taxes | 67/77 | €163 | €0 | -€163 | -100% |
| Profit (loss) for the period | 9904 | -€19,219 | -€17,624 | +€1,595 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,219 | -€17,624 | +€1,595 | +8.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.