KONSTANTOPOULOS AUTO'S: what changed
Two financial 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.
KONSTANTOPOULOS AUTO'S
Largest movements
- Cash +€405,454
up €405,454 (+110%), from €368,847 to €774,301
mainly Net result for the year (+€238,156) and Stocks and contracts (+€121,435)
- Stocks and contracts -€121,435
down €121,435 (-46.4%), from €261,511 to €140,077
- Receivables within one year +€34,235
up €34,235 (+51.5%), from €66,474 to €100,709
of which Trade receivables: +€40,609
- Reserves +€156,664
up €156,664 (+72.3%), from €216,813 to €373,477
of which Distributable reserves: +€156,664
- Tax, wage and social debts +€76,305
up €76,305 (+115%), from €66,248 to €142,553
of which Taxes: +€91,608
- Other debts +€67,291
up €67,291 (+376%), from €17,887 to €85,178
- Trade debts +€34,604
up €34,604 (+1,239%), from €2,793 to €37,397
- Short-term financial debts -€18,175
down €18,175 (-31.1%), from €58,451 to €40,275
- Gross operating margin +€125,810
up €125,810 (+41.7%), from €301,377 to €427,187
- Taxes +€73,430
up €73,430 (+159%), from €46,073 to €119,503
- Staff costs -€67,511
down €67,511 (-60.3%), from €112,031 to €44,520
- Depreciation -€17,801
down €17,801 (-76.5%), from €23,272 to €5,471
- Provisions +€15,000
no longer reported in 2024 (was -€15,000)
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €748,032 | €1,065,872 | +€317,840 | +42.5% |
| Fixed assets | 21/28 | €47,323 | €46,733 | -€590 | -1.2% |
| Tangible fixed assets | 22/27 | €47,323 | €46,733 | -€590 | -1.2% |
| Land and buildings | 22 | €11,009 | €8,411 | -€2,598 | -23.6% |
| Plant, machinery and equipment | 23 | €32,889 | €35,952 | +€3,063 | +9.3% |
| Furniture and vehicles | 24 | €2,027 | €1,955 | -€72 | -3.5% |
| Leasing and similar rights | 25 | €1,398 | €415 | -€983 | -70.3% |
| Current assets | 29/58 | €700,710 | €1,019,139 | +€318,430 | +45.4% |
| Stocks and contracts in progress | 3 | €261,511 | €140,077 | -€121,435 | -46.4% |
| Stocks | 30/36 | €261,511 | €140,077 | -€121,435 | -46.4% |
| Amounts receivable within one year | 40/41 | €66,474 | €100,709 | +€34,235 | +51.5% |
| Trade receivables | 40 | €57,621 | €98,230 | +€40,609 | +70.5% |
| Other amounts receivable | 41 | €8,853 | €2,479 | -€6,374 | -72.0% |
| Cash at bank and in hand | 54/58 | €368,847 | €774,301 | +€405,454 | +110% |
| Deferred charges and accrued income | 490/1 | €3,877 | €4,053 | +€175 | +4.5% |
| Total equity and liabilities | 10/49 | €748,032 | €1,065,872 | +€317,840 | +42.5% |
| Equity | 10/15 | €496,227 | €652,891 | +€156,664 | +31.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €216,813 | €373,477 | +€156,664 | +72.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €191,863 | €348,527 | +€156,664 | +81.7% |
| Profit (loss) carried forward | 14 | €217,414 | €217,414 | = | 0.0% |
| Provisions and deferred taxes | 16 | €105,000 | €105,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €105,000 | €105,000 | = | 0.0% |
| Environmental obligations | 163 | €105,000 | €105,000 | = | 0.0% |
| Amounts payable | 17/49 | €146,805 | €307,981 | +€161,176 | +110% |
| Amounts payable after more than one year | 17 | €384 | - | -€384 | |
| Financial debts | 170/4 | €384 | - | -€384 | |
| Amounts payable within one year | 42/48 | €146,421 | €305,788 | +€159,368 | +109% |
| Current portion of amounts payable after more than one year | 42 | €1,042 | €384 | -€658 | -63.1% |
| Financial debts | 43 | €58,451 | €40,275 | -€18,175 | -31.1% |
| Credit institutions | 430/8 | €58,451 | €40,275 | -€18,175 | -31.1% |
| Trade debts | 44 | €2,793 | €37,397 | +€34,604 | +1,239% |
| Suppliers | 440/4 | €2,793 | €37,397 | +€34,604 | +1,239% |
| Taxes, remuneration and social security | 45 | €66,248 | €142,553 | +€76,305 | +115% |
| Taxes | 450/3 | €47,669 | €139,276 | +€91,608 | +192% |
| Remuneration and social security | 454/9 | €18,579 | €3,277 | -€15,302 | -82.4% |
| Other amounts payable | 47/48 | €17,887 | €85,178 | +€67,291 | +376% |
| Accrued charges and deferred income | 492/3 | - | €2,193 | +€2,193 | |
| Non-recurring operating income | 76A | €8,500 | €3,035 | -€5,465 | -64.3% |
| Remuneration, social security and pensions | 62 | €112,031 | €44,520 | -€67,511 | -60.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,272 | €5,471 | -€17,801 | -76.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€15,000 | - | +€15,000 | |
| Other operating charges | 640/8 | €13,629 | €11,029 | -€2,600 | -19.1% |
| Gross operating margin | 9900 | €301,377 | €427,187 | +€125,810 | +41.7% |
| Operating profit (loss) | 9901 | €167,445 | €366,166 | +€198,721 | +119% |
| Financial income | 75/76B | €227 | €207 | -€20 | -8.7% |
| Recurring financial income | 75 | €227 | €207 | -€20 | -8.7% |
| Financial charges | 65/66B | €6,053 | €8,714 | +€2,661 | +44.0% |
| Recurring financial charges | 65 | €6,053 | €8,714 | +€2,661 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €161,618 | €357,659 | +€196,040 | +121% |
| Income taxes | 67/77 | €46,073 | €119,503 | +€73,430 | +159% |
| Profit (loss) for the period | 9904 | €115,545 | €238,156 | +€122,610 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €115,545 | €238,156 | +€122,610 | +106% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.