STAMATOULLAS: 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.
STAMATOULLAS
Largest movements
- Cash +€24,467
up €24,467 (+45.2%), from €54,160 to €78,627
mainly Net result for the year (+€38,380) and Depreciation (+€19,437)
- Tangible fixed assets -€8,921
down €8,921 (-16.4%), from €54,407 to €45,487
of which Furniture and vehicles: -€11,205
- Receivables within one year +€4,076
up €4,076 (+6.6%), from €61,323 to €65,399
of which Other amounts receivable: +€10,593
- Deferred charges and accrued income +€3,715
up €3,715 (+62.9%), from €5,910 to €9,626
- Trade debts -€20,136
down €20,136 (-34.5%), from €58,444 to €38,308
- Other debts +€19,363
new in 2024: €19,363
- Profit (loss) carried forward +€19,017
up €19,017 (+24.5%), from €77,490 to €96,507
- Tax, wage and social debts +€6,522
up €6,522 (+26.2%), from €24,932 to €31,454
of which Taxes: +€4,661
- Debts after one year -€2,804
down €2,804 (-21.5%), from €13,072 to €10,268
- Depreciation +€12,276
up €12,276 (+171.4%), from €7,162 to €19,437
- Gross operating margin +€7,747
up €7,747 (+5.2%), from €150,176 to €157,923
- Taxes +€2,010
up €2,010 (+12.8%), from €15,700 to €17,711
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.
Cash bridge derived
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 | €179,481 | €203,190 | +€23,708 | +13.2% |
| Fixed assets | 21/28 | €55,243 | €46,422 | -€8,821 | -16.0% |
| Tangible fixed assets | 22/27 | €54,407 | €45,487 | -€8,921 | -16.4% |
| Plant, machinery and equipment | 23 | €12,374 | €14,658 | +€2,284 | +18.5% |
| Furniture and vehicles | 24 | €42,034 | €30,829 | -€11,205 | -26.7% |
| Financial fixed assets | 28 | €836 | €936 | +€100 | +12.0% |
| Current assets | 29/58 | €124,238 | €156,767 | +€32,529 | +26.2% |
| Stocks and contracts in progress | 3 | €2,845 | €3,115 | +€270 | +9.5% |
| Stocks | 30/36 | €2,845 | €3,115 | +€270 | +9.5% |
| Amounts receivable within one year | 40/41 | €61,323 | €65,399 | +€4,076 | +6.6% |
| Trade receivables | 40 | €44,166 | €37,649 | -€6,516 | -14.8% |
| Other amounts receivable | 41 | €17,157 | €27,750 | +€10,593 | +61.7% |
| Cash at bank and in hand | 54/58 | €54,160 | €78,627 | +€24,467 | +45.2% |
| Deferred charges and accrued income | 490/1 | €5,910 | €9,626 | +€3,715 | +62.9% |
| Total equity and liabilities | 10/49 | €179,481 | €203,190 | +€23,708 | +13.2% |
| Equity | 10/15 | €80,490 | €99,507 | +€19,017 | +23.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,490 | €96,507 | +€19,017 | +24.5% |
| Amounts payable | 17/49 | €98,991 | €103,682 | +€4,691 | +4.7% |
| Amounts payable after more than one year | 17 | €13,072 | €10,268 | -€2,804 | -21.5% |
| Financial debts | 170/4 | €13,072 | €10,268 | -€2,804 | -21.5% |
| Amounts payable within one year | 42/48 | €85,919 | €93,414 | +€7,495 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €2,542 | €2,804 | +€262 | +10.3% |
| Trade debts | 44 | €58,444 | €38,308 | -€20,136 | -34.5% |
| Suppliers | 440/4 | €58,444 | €38,308 | -€20,136 | -34.5% |
| Advances received on contracts in progress | 46 | - | €1,485 | +€1,485 | |
| Taxes, remuneration and social security | 45 | €24,932 | €31,454 | +€6,522 | +26.2% |
| Taxes | 450/3 | €19,305 | €23,966 | +€4,661 | +24.1% |
| Remuneration and social security | 454/9 | €5,627 | €7,488 | +€1,861 | +33.1% |
| Other amounts payable | 47/48 | - | €19,363 | +€19,363 | |
| Remuneration, social security and pensions | 62 | €79,021 | €77,736 | -€1,284 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,162 | €19,437 | +€12,276 | +171.4% |
| Other operating charges | 640/8 | €4,025 | €3,264 | -€760 | -18.9% |
| Non-recurring operating charges | 66A | €63 | €219 | +€156 | +247.1% |
| Gross operating margin | 9900 | €150,176 | €157,923 | +€7,747 | +5.2% |
| Operating profit (loss) | 9901 | €59,906 | €57,266 | -€2,640 | -4.4% |
| Financial income | 75/76B | €1,136 | €2,283 | +€1,147 | +100.9% |
| Recurring financial income | 75 | €1,136 | €2,283 | +€1,147 | +100.9% |
| Financial charges | 65/66B | €1,910 | €3,458 | +€1,549 | +81.1% |
| Recurring financial charges | 65 | €1,910 | €3,458 | +€1,549 | +81.1% |
| Profit (loss) for the period before taxes | 9903 | €59,133 | €56,091 | -€3,042 | -5.1% |
| Income taxes | 67/77 | €15,700 | €17,711 | +€2,010 | +12.8% |
| Profit (loss) for the period | 9904 | €43,433 | €38,380 | -€5,052 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,433 | €38,380 | -€5,052 | -11.6% |
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 12 October 2026 via checked.be.