CLOSAMRI: 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.
CLOSAMRI
Largest movements
- Cash +€44,074
up €44,074 (+73.3%), from €60,090 to €104,163
mainly Net result for the year (+€20,674) and Tax, wage and social debts (+€11,682)
- Tangible fixed assets -€11,304
down €11,304 (-5.8%), from €194,866 to €183,562
of which Land and buildings: -€9,765
- Profit (loss) carried forward +€20,674
up €20,674 (+71.3%), from €28,998 to €49,672
- Tax, wage and social debts +€11,682
up €11,682 (+904.4%), from €1,292 to €12,974
of which Taxes: +€6,918
- Staff costs +€36,458
new in 2025: €36,458
- Taxes -€13,357
down €13,357 (-63.5%), from €21,020 to €7,664
- Gross operating margin -€6,018
down €6,018 (-7.3%), from €82,980 to €76,962
- Other operating charges -€2,504
down €2,504 (-83.7%), from €2,991 to €487
- Depreciation -€1,700
down €1,700 (-13.1%), from €13,004 to €11,304
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €254,956 | €287,989 | +€33,033 | +13.0% |
| Fixed assets | 21/28 | €194,866 | €183,825 | -€11,041 | -5.7% |
| Tangible fixed assets | 22/27 | €194,866 | €183,562 | -€11,304 | -5.8% |
| Land and buildings | 22 | €184,451 | €174,685 | -€9,765 | -5.3% |
| Furniture and vehicles | 24 | €1,323 | €389 | -€934 | -70.6% |
| Other tangible fixed assets | 26 | €9,093 | €8,488 | -€605 | -6.7% |
| Financial fixed assets | 28 | - | €263 | +€263 | |
| Current assets | 29/58 | €60,090 | €104,163 | +€44,074 | +73.3% |
| Cash at bank and in hand | 54/58 | €60,090 | €104,163 | +€44,074 | +73.3% |
| Total equity and liabilities | 10/49 | €254,956 | €287,989 | +€33,033 | +13.0% |
| Equity | 10/15 | €253,074 | €273,748 | +€20,674 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €205,476 | €205,476 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €203,616 | €203,616 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,998 | €49,672 | +€20,674 | +71.3% |
| Amounts payable | 17/49 | €1,882 | €14,240 | +€12,358 | +656.7% |
| Amounts payable within one year | 42/48 | €1,882 | €14,240 | +€12,358 | +656.7% |
| Trade debts | 44 | €590 | €367 | -€224 | -37.9% |
| Suppliers | 440/4 | €590 | €367 | -€224 | -37.9% |
| Taxes, remuneration and social security | 45 | €1,292 | €12,974 | +€11,682 | +904.4% |
| Taxes | 450/3 | €1,292 | €8,210 | +€6,918 | +535.6% |
| Remuneration and social security | 454/9 | - | €4,764 | +€4,764 | |
| Other amounts payable | 47/48 | - | €900 | +€900 | |
| Remuneration, social security and pensions | 62 | - | €36,458 | +€36,458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,004 | €11,304 | -€1,700 | -13.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €6 | - | -€6 | |
| Other operating charges | 640/8 | €2,991 | €487 | -€2,504 | -83.7% |
| Gross operating margin | 9900 | €82,980 | €76,962 | -€6,018 | -7.3% |
| Operating profit (loss) | 9901 | €66,979 | €28,714 | -€38,265 | -57.1% |
| Financial charges | 65/66B | €143 | €376 | +€233 | +163.3% |
| Recurring financial charges | 65 | €143 | €376 | +€233 | +163.3% |
| Profit (loss) for the period before taxes | 9903 | €66,836 | €28,338 | -€38,498 | -57.6% |
| Income taxes | 67/77 | €21,020 | €7,664 | -€13,357 | -63.5% |
| Profit (loss) for the period | 9904 | €45,816 | €20,674 | -€25,142 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,816 | €20,674 | -€25,142 | -54.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.