AIDA PROFIT AND LOSS ACCOUNT 2020

2020

2019

Sales accounts in general

Membership fees

€6,478.00

1.34%

€6,151.04

Certification fees AIDA 2,3,4

€405,561.18

83.97%

€540,844.30

Judge courses

€1,600.00

0.33%

Education instructors

€21,308.50

4.41%

FEMR instructror

€520.00

0.11%

Youth instructor

€8,650.44

1.79%

Youth course certifications

€650.00

0.13%

Instructor renewals

€29,758.80

6.16%

Competition revenue

€7,661.02

1.59%

€17,500.61

N E T T U R N O V E R

€482,187.94

99.84%

€564,495.95

OTHER OPERATING INCOME

€0.00

0.00%

Rest of other operating income

€26.00

0.01%

OTHER OPERATING INCOME TOTAL

€749.83

0.16%

€191.15

INCOME TOTAL

€482,963.77

100.00%

€564,687.10

OTHER OPERATING CHARGES

Servers hosting, monthly licenses

€4,626.68

54.65%

Subscriptions

€2,237.98

26.44%

servers purchase

€1,441.63

17.03%

Software, upgrading, maintenance

€159.47

1.88%

Computer and software costs total

€8,465.76

4.51%

€23,174.59

Travel expenses

€0.00

Tickets judges

€0.00

0.00%

Travel card charge

€5,075.00

73.54%

Travel costs

€1,825.97

26.46%

Travel expenses total

€6,900.97

3.68%

€32,783.64

Marketing expenses

Other advertising costs

€4,054.21

9.45%

Tshirts and rushguards presents

€24,248.00

56.50%

Support to Nationals

€4,000.00

9.32%

Events and exibitions

€10,616.59

24.74%

Marketing expenses total

€42,918.80

22.87%

€16,494.30

Education materials

New materials

€5,790.00

43.09%

Translations

€3,590.57

26.72%

Publications

€2,820.00

20.99%

Judge Publications

€1,235.00

9.19%

Education expenses

€13,435.57

7.16%

Administration expenses

IT EOS

€13,750.00

24.14%

IT Assembly tool and internal admin

€28,695.00

50.39%

IT Organizer and judge

€1,610.00

2.83%

IT Promo

€700.00

1.23%

IT Youth

€3,225.00

5.66%

Legal and consulting services

€8,789.29

15.43%

Other administrative services

€180.00

0.32%

Administration expenses total

€56,949.29

30.35%

-€18,080.86

Other administrative costs

Membership fees (costs)

€100.00

0.17%

Anti doping analysis costs

€942.48

1.60%

Education costs

€242.00

0.41%

Education support

€6,908.00

11.74%

Awards and Prizes

€0.00

0.00%

DiveEye

€13,520.00

22.97%

AIDA Cam

€800.00

1.36%

Judge cards

€685.10

1.16%

Money transaction costs

€1,267.89

2.15%

Transfer fees

€31,074.01

52.79%

Refunds

€3,319.53

5.64%

Website Development costs

€0.00

0.00%

Other administrative costs total

€58,859.01

31.37%

-€177,996.02

Other business expenses

€100.00

0.05%

8760 Other deductible business expenses

€0.00

Other business expenses total

€0.00

€18,566.39

EXPENSES

€187,629.40

100.00%

€287,095.80

INCOME TOTAL

€482,963.77

100.00%

€564,687.10

-17%

EXPENSES

€187,629.40

100.00%

€287,095.80

-53%

PROFIT/LOSS

€295,334.37

€277,591.30

6%

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AIDA BALANCE SHEET 2020

01/01-31/12/20

Cumulative

01/01-31/12/19

Cumulative

%

A S S E T S

CURRENT ASSETS

Cash in hand and at banks

Cash in bank

1920 Bank account

-118,357.84

€ 334,454.18

-€ 28,486.81

€ 452,812.02

-35%

1940 Paypal EUR

€ 413,692.21

€ 756,838.66

€ 306,078.11

€ 343,146.45

55%

A S S E T S T O T A L

€ 295,334.37

€ 1,091,292.84

€ 277,591.30

€ 795,958.47

27%

L I A B I L I T I E S

CAPITAL AND RESERVES

Retained earnings (loss)

2251 Retained earnings/loss

€ 277,591.30

€ 795,958.47

€ 68,566.33

€ 518,367.17

Retained earnings (loss) total 2019

€ 277,591.30

€ 795,958.47

€ 68,566.33

€ 518,367.17

Profit (loss) for the financial year total 2020

€ 295,334.37

€ 295,334.37

€ 209,024.97

€ 277,591.30

6%

L I A B I L I T I E S T O T A L

€ 1,091,292.84

€ 277,591.30

€ 795,958.47

27%