CLOSON INVEST: 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.
CLOSON INVEST
Largest movements
- Tangible fixed assets -€60,418
down €60,418 (-6.9%), from €881,566 to €821,148
of which Land and buildings: -€42,302
- Receivables within one year +€10,250
up €10,250 (+23.5%), from €43,667 to €53,918
of which Trade receivables: +€11,633
- Other debts -€49,493
down €49,493 (-31.6%), from €156,786 to €107,293
- Debts after one year -€46,601
down €46,601 (-8.7%), from €534,777 to €488,175
- Profit (loss) carried forward +€36,522
up €36,522 (+5,809%), from €629 to €37,150
- Gross operating margin +€126,911
up €126,911, from -€6,341 to €120,571
- Financial charges -€3,944
down €3,944 (-17.2%), from €22,903 to €18,960
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.
Derived cash bridge
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 | €933,271 | €881,101 | -€52,170 | -5.6% |
| Fixed assets | 21/28 | €881,566 | €821,148 | -€60,418 | -6.9% |
| Tangible fixed assets | 22/27 | €881,566 | €821,148 | -€60,418 | -6.9% |
| Land and buildings | 22 | €823,952 | €781,650 | -€42,302 | -5.1% |
| Furniture and vehicles | 24 | €1,311 | €865 | -€446 | -34.0% |
| Leasing and similar rights | 25 | €56,303 | €38,633 | -€17,670 | -31.4% |
| Current assets | 29/58 | €51,705 | €59,954 | +€8,248 | +16.0% |
| Amounts receivable within one year | 40/41 | €43,667 | €53,918 | +€10,250 | +23.5% |
| Trade receivables | 40 | €33,600 | €45,233 | +€11,633 | +34.6% |
| Other amounts receivable | 41 | €10,067 | €8,685 | -€1,383 | -13.7% |
| Cash at bank and in hand | 54/58 | €6,677 | €4,661 | -€2,017 | -30.2% |
| Deferred charges and accrued income | 490/1 | €1,361 | €1,375 | +€15 | +1.1% |
| Total equity and liabilities | 10/49 | €933,271 | €881,101 | -€52,170 | -5.6% |
| Equity | 10/15 | €29,229 | €65,750 | +€36,522 | +125% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €629 | €37,150 | +€36,522 | +5,809% |
| Amounts payable | 17/49 | €904,043 | €815,351 | -€88,692 | -9.8% |
| Amounts payable after more than one year | 17 | €534,777 | €488,175 | -€46,601 | -8.7% |
| Financial debts | 170/4 | €534,777 | €488,175 | -€46,601 | -8.7% |
| Amounts payable within one year | 42/48 | €354,038 | €311,947 | -€42,090 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €44,980 | €46,601 | +€1,621 | +3.6% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €21,144 | €19,110 | -€2,035 | -9.6% |
| Suppliers | 440/4 | €21,144 | €19,110 | -€2,035 | -9.6% |
| Taxes, remuneration and social security | 45 | €6,127 | €13,943 | +€7,816 | +128% |
| Taxes | 450/3 | €6,127 | €13,943 | +€7,816 | +128% |
| Other amounts payable | 47/48 | €156,786 | €107,293 | -€49,493 | -31.6% |
| Accrued charges and deferred income | 492/3 | €15,229 | €15,229 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,498 | €60,418 | +€920 | +1.5% |
| Other operating charges | 640/8 | €4,153 | €4,290 | +€137 | +3.3% |
| Non-recurring operating charges | 66A | €115 | €0 | -€115 | -100% |
| Gross operating margin | 9900 | -€6,341 | €120,571 | +€126,911 | |
| Operating profit (loss) | 9901 | -€70,107 | €55,862 | +€125,970 | |
| Financial charges | 65/66B | €22,903 | €18,960 | -€3,944 | -17.2% |
| Recurring financial charges | 65 | €22,903 | €18,960 | -€3,944 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | -€93,011 | €36,903 | +€129,913 | |
| Income taxes | 67/77 | €252 | €381 | +€129 | +51.2% |
| Profit (loss) for the period | 9904 | -€93,263 | €36,522 | +€129,784 | |
| Profit (loss) for the period to be appropriated | 9905 | -€93,263 | €36,522 | +€129,784 |
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 27 October 2026 via checked.be.