Ets Clos & Co: 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.
Ets Clos & Co
Largest movements
- Cash -€2,445
down €2,445 (-85.1%), from €2,874 to €429
mainly Investment in fixed assets (net) (-€2,311) and Receivables within one year (-€578)
- Tangible fixed assets +€2,194
new in 2025: €2,194
- Receivables within one year +€578
up €578 (+6.1%), from €9,488 to €10,066
of which Other amounts receivable: +€354
- Other debts +€377
up €377 (+16.9%), from €2,231 to €2,608
- Gross operating margin +€1,406
up €1,406, from -€949 to €457
- Depreciation +€118
new in 2025: €118
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 | €12,467 | €12,794 | +€327 | +2.6% |
| Fixed assets | 21/28 | - | €2,194 | +€2,194 | |
| Tangible fixed assets | 22/27 | - | €2,194 | +€2,194 | |
| Furniture and vehicles | 24 | - | €2,194 | +€2,194 | |
| Current assets | 29/58 | €12,467 | €10,601 | -€1,867 | -15.0% |
| Stocks and contracts in progress | 3 | €105 | €105 | = | 0.0% |
| Stocks | 30/36 | €105 | €105 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,488 | €10,066 | +€578 | +6.1% |
| Trade receivables | 40 | €7,956 | €8,180 | +€224 | +2.8% |
| Other amounts receivable | 41 | €1,532 | €1,886 | +€354 | +23.1% |
| Cash at bank and in hand | 54/58 | €2,874 | €429 | -€2,445 | -85.1% |
| Total equity and liabilities | 10/49 | €12,467 | €12,794 | +€327 | +2.6% |
| Equity | 10/15 | €8,272 | €8,349 | +€77 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €212 | €289 | +€77 | +36.1% |
| Amounts payable | 17/49 | €4,195 | €4,446 | +€250 | +6.0% |
| Amounts payable within one year | 42/48 | €4,195 | €4,446 | +€250 | +6.0% |
| Trade debts | 44 | €1,864 | €1,837 | -€27 | -1.4% |
| Suppliers | 440/4 | €1,864 | €1,837 | -€27 | -1.4% |
| Taxes, remuneration and social security | 45 | €100 | - | -€100 | |
| Taxes | 450/3 | €100 | - | -€100 | |
| Other amounts payable | 47/48 | €2,231 | €2,608 | +€377 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €118 | +€118 | |
| Gross operating margin | 9900 | -€949 | €457 | +€1,406 | |
| Operating profit (loss) | 9901 | -€949 | €339 | +€1,288 | |
| Financial charges | 65/66B | €260 | €263 | +€3 | +1.1% |
| Recurring financial charges | 65 | €260 | €263 | +€3 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,209 | €77 | +€1,286 | |
| Profit (loss) for the period | 9904 | -€1,209 | €77 | +€1,286 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,209 | €77 | +€1,286 |
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 25 October 2026 via checked.be.