FREDERIC CLOSON INFORMATIQUE: 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.
FREDERIC CLOSON INFORMATIQUE
Largest movements
- Cash +€14,023
up €14,023 (+30.6%), from €45,752 to €59,775
mainly Trade debts (+€14,544) and Net result for the year (+€9,478)
- Stocks and contracts +€6,807
up €6,807 (+16.9%), from €40,265 to €47,072
- Receivables within one year +€5,038
up €5,038 (+15.8%), from €31,964 to €37,002
- Trade debts +€14,544
up €14,544 (+35.9%), from €40,544 to €55,087
- Profit (loss) carried forward +€9,478
up €9,478 (+15.8%), from €60,075 to €69,553
- Tax, wage and social debts +€2,834
up €2,834 (+24.4%), from €11,600 to €14,434
of which Taxes: +€2,840
- Gross operating margin +€17,772
up €17,772 (+342%), from €5,204 to €22,976
- Staff costs +€3,948
up €3,948 (+43.1%), from €9,166 to €13,114
- Financial income -€992
down €992 (-40.8%), from €2,428 to €1,437
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 | €117,981 | €144,817 | +€26,836 | +22.7% |
| Current assets | 29/58 | €117,981 | €144,817 | +€26,836 | +22.7% |
| Stocks and contracts in progress | 3 | €40,265 | €47,072 | +€6,807 | +16.9% |
| Stocks | 30/36 | €40,265 | €47,072 | +€6,807 | +16.9% |
| Amounts receivable within one year | 40/41 | €31,964 | €37,002 | +€5,038 | +15.8% |
| Trade receivables | 40 | €31,964 | €37,002 | +€5,038 | +15.8% |
| Cash at bank and in hand | 54/58 | €45,752 | €59,775 | +€14,023 | +30.6% |
| Deferred charges and accrued income | 490/1 | - | €968 | +€968 | |
| Total equity and liabilities | 10/49 | €117,981 | €144,817 | +€26,836 | +22.7% |
| Equity | 10/15 | €65,364 | €74,842 | +€9,478 | +14.5% |
| Reserves | 13 | €5,289 | €5,289 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,289 | €5,289 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,075 | €69,553 | +€9,478 | +15.8% |
| Amounts payable | 17/49 | €52,617 | €69,975 | +€17,358 | +33.0% |
| Amounts payable within one year | 42/48 | €52,617 | €69,975 | +€17,358 | +33.0% |
| Trade debts | 44 | €40,544 | €55,087 | +€14,544 | +35.9% |
| Suppliers | 440/4 | €40,544 | €55,087 | +€14,544 | +35.9% |
| Taxes, remuneration and social security | 45 | €11,600 | €14,434 | +€2,834 | +24.4% |
| Taxes | 450/3 | €10,749 | €13,589 | +€2,840 | +26.4% |
| Remuneration and social security | 454/9 | €851 | €844 | -€7 | -0.8% |
| Other amounts payable | 47/48 | €473 | €454 | -€19 | -4.1% |
| Remuneration, social security and pensions | 62 | €9,166 | €13,114 | +€3,948 | +43.1% |
| Other operating charges | 640/8 | €1,381 | €1,318 | -€63 | -4.5% |
| Gross operating margin | 9900 | €5,204 | €22,976 | +€17,772 | +342% |
| Operating profit (loss) | 9901 | -€5,343 | €8,543 | +€13,886 | |
| Financial income | 75/76B | €2,428 | €1,437 | -€992 | -40.8% |
| Recurring financial income | 75 | €2,428 | €1,437 | -€992 | -40.8% |
| Financial charges | 65/66B | €511 | €411 | -€100 | -19.6% |
| Recurring financial charges | 65 | €511 | €411 | -€100 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,426 | €9,568 | +€12,994 | |
| Income taxes | 67/77 | €172 | €90 | -€82 | -47.5% |
| Profit (loss) for the period | 9904 | -€3,598 | €9,478 | +€13,076 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,598 | €9,478 | +€13,076 |
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 28 October 2026 via checked.be.