Please have a look at closeResultSet(ResultSet, boolean) in class net.sourceforge.squirrel_sql.fw.sql.SQLUtilities:
The ResultSet rs is closed first.
Afterwards the method tries to get and close the Statement:
Statement stmt = rs.getStatement();
if (stmt != null)
{
stmt.close();
}
I think this is predetermined to fail and to produce unnecessary exceptions.
The Java API docs say about getStatement() in class ResultSet:
"Throws: SQLException - if a database access error occurs or this method is called on a closed result set"
So I guess it would be the better order to close the Statement first and the ResultSet afterwards.
Fixed in out GIT repository. Will be available in future snapshots and versions.