DG HYDROBIO: 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.
DG HYDROBIO
Largest movements
- Receivables within one year +€17,964
up €17,964 (+121%), from €14,822 to €32,786
- Cash +€3,414
up €3,414 (+29.1%), from €11,723 to €15,138
mainly Net result for the year (+€17,167) and Tax, wage and social debts (+€8,454)
- Tangible fixed assets +€2,148
up €2,148 (+162%), from €1,329 to €3,477
- Reserves +€16,334
up €16,334 (+137%), from €11,939 to €28,273
- Tax, wage and social debts +€8,454
up €8,454 (+141%), from €5,979 to €14,433
- Accrued charges and deferred income -€1,176
down €1,176 (-100%), from €1,176 to €0
- Gross operating margin +€8,880
up €8,880 (+52.1%), from €17,032 to €25,913
- Taxes +€4,082
up €4,082 (+123%), from €3,319 to €7,400
- Depreciation +€681
up €681 (+397%), from €171 to €852
- Other operating charges -€302
down €302 (-39.4%), from €768 to €465
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 | €28,178 | €52,208 | +€24,030 | +85.3% |
| Fixed assets | 21/28 | €1,329 | €3,477 | +€2,148 | +162% |
| Tangible fixed assets | 22/27 | €1,329 | €3,477 | +€2,148 | +162% |
| Furniture and vehicles | 24 | €1,329 | €3,477 | +€2,148 | +162% |
| Current assets | 29/58 | €26,849 | €48,731 | +€21,882 | +81.5% |
| Amounts receivable within one year | 40/41 | €14,822 | €32,786 | +€17,964 | +121% |
| Trade receivables | 40 | €14,822 | €32,786 | +€17,964 | +121% |
| Cash at bank and in hand | 54/58 | €11,723 | €15,138 | +€3,414 | +29.1% |
| Deferred charges and accrued income | 490/1 | €304 | €808 | +€504 | +166% |
| Total equity and liabilities | 10/49 | €28,178 | €52,208 | +€24,030 | +85.3% |
| Equity | 10/15 | €13,439 | €29,773 | +€16,334 | +122% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €11,939 | €28,273 | +€16,334 | +137% |
| Distributable reserves | 133 | €11,939 | €28,273 | +€16,334 | +137% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,739 | €22,436 | +€7,697 | +52.2% |
| Amounts payable within one year | 42/48 | €13,563 | €22,436 | +€8,873 | +65.4% |
| Financial debts | 43 | - | €416 | +€416 | |
| Other loans | 439 | - | €416 | +€416 | |
| Trade debts | 44 | €931 | €1,371 | +€440 | +47.3% |
| Suppliers | 440/4 | €931 | €1,371 | +€440 | +47.3% |
| Taxes, remuneration and social security | 45 | €5,979 | €14,433 | +€8,454 | +141% |
| Taxes | 450/3 | €5,979 | €14,433 | +€8,454 | +141% |
| Other amounts payable | 47/48 | €6,653 | €6,216 | -€437 | -6.6% |
| Accrued charges and deferred income | 492/3 | €1,176 | €0 | -€1,176 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €171 | €852 | +€681 | +397% |
| Other operating charges | 640/8 | €768 | €465 | -€302 | -39.4% |
| Gross operating margin | 9900 | €17,032 | €25,913 | +€8,880 | +52.1% |
| Operating profit (loss) | 9901 | €16,094 | €24,596 | +€8,502 | +52.8% |
| Financial charges | 65/66B | €3 | €29 | +€26 | +878% |
| Recurring financial charges | 65 | €3 | €29 | +€26 | +878% |
| Profit (loss) for the period before taxes | 9903 | €16,091 | €24,567 | +€8,476 | +52.7% |
| Income taxes | 67/77 | €3,319 | €7,400 | +€4,082 | +123% |
| Profit (loss) for the period | 9904 | €12,772 | €17,167 | +€4,395 | +34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,772 | €17,167 | +€4,395 | +34.4% |
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 14 October 2026 via checked.be.