HYDRAUPUNT: 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.
HYDRAUPUNT
Largest movements
- Current investments -€298,877
down €298,877 (-66.7%), from €447,819 to €148,942
- Cash +€287,554
up €287,554 (+1582.4%), from €18,172 to €305,726
mainly Other debts (+€368,080) and Current investments (+€298,877)
- Receivables within one year +€44,897
up €44,897 (+18.6%), from €240,835 to €285,732
of which Trade receivables: +€47,749
- Stocks and contracts +€17,350
up €17,350 (+28.4%), from €61,000 to €78,350
of which Stocks: +€24,850
- Other debts +€368,080
up €368,080 (+3350.6%), from €10,986 to €379,065
- Reserves -€347,850
down €347,850 (-43.6%), from €797,500 to €449,650
of which Distributable reserves: -€347,850
- Tax, wage and social debts +€20,376
up €20,376 (+71.0%), from €28,699 to €49,075
of which Taxes: +€26,687
- Gross operating margin +€41,227
up €41,227 (+31.6%), from €130,479 to €171,706
- Staff costs +€22,076
up €22,076 (+23.8%), from €92,771 to €114,847
- Taxes +€5,876
up €5,876 (+122.3%), from €4,804 to €10,680
- Financial income -€4,988
down €4,988 (-36.9%), from €13,524 to €8,536
- Other operating charges -€3,187
down €3,187 (-39.8%), from €8,013 to €4,826
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.
Cash bridge derived
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 | €990,623 | €1,027,658 | +€37,035 | +3.7% |
| Fixed assets | 21/28 | €212,577 | €204,169 | -€8,408 | -4.0% |
| Tangible fixed assets | 22/27 | €212,567 | €204,159 | -€8,408 | -4.0% |
| Land and buildings | 22 | €185,508 | €169,584 | -€15,924 | -8.6% |
| Plant, machinery and equipment | 23 | €25,644 | €33,811 | +€8,167 | +31.8% |
| Furniture and vehicles | 24 | €1,415 | €763 | -€652 | -46.1% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €778,046 | €823,489 | +€45,443 | +5.8% |
| Stocks and contracts in progress | 3 | €61,000 | €78,350 | +€17,350 | +28.4% |
| Stocks | 30/36 | €53,500 | €78,350 | +€24,850 | +46.4% |
| Contracts in progress | 37 | €7,500 | - | -€7,500 | |
| Amounts receivable within one year | 40/41 | €240,835 | €285,732 | +€44,897 | +18.6% |
| Trade receivables | 40 | €220,786 | €268,535 | +€47,749 | +21.6% |
| Other amounts receivable | 41 | €20,049 | €17,197 | -€2,852 | -14.2% |
| Current investments | 50/53 | €447,819 | €148,942 | -€298,877 | -66.7% |
| Cash at bank and in hand | 54/58 | €18,172 | €305,726 | +€287,554 | +1582.4% |
| Deferred charges and accrued income | 490/1 | €10,220 | €4,739 | -€5,481 | -53.6% |
| Total equity and liabilities | 10/49 | €990,623 | €1,027,658 | +€37,035 | +3.7% |
| Equity | 10/15 | €841,562 | €493,713 | -€347,849 | -41.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €797,500 | €449,650 | -€347,850 | -43.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €795,500 | €447,650 | -€347,850 | -43.7% |
| Profit (loss) carried forward | 14 | €24,062 | €24,063 | +€1 | 0.0% |
| Amounts payable | 17/49 | €149,061 | €533,945 | +€384,884 | +258.2% |
| Amounts payable within one year | 42/48 | €147,455 | €533,945 | +€386,489 | +262.1% |
| Trade debts | 44 | €107,771 | €105,804 | -€1,966 | -1.8% |
| Suppliers | 440/4 | €107,771 | €105,804 | -€1,966 | -1.8% |
| Taxes, remuneration and social security | 45 | €28,699 | €49,075 | +€20,376 | +71.0% |
| Taxes | 450/3 | €13,163 | €39,850 | +€26,687 | +202.7% |
| Remuneration and social security | 454/9 | €15,536 | €9,225 | -€6,311 | -40.6% |
| Other amounts payable | 47/48 | €10,986 | €379,065 | +€368,080 | +3350.6% |
| Accrued charges and deferred income | 492/3 | €1,605 | - | -€1,605 | |
| Non-recurring operating income | 76A | - | €250 | +€250 | |
| Remuneration, social security and pensions | 62 | €92,771 | €114,847 | +€22,076 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,738 | €25,581 | -€158 | -0.6% |
| Other operating charges | 640/8 | €8,013 | €4,826 | -€3,187 | -39.8% |
| Non-recurring operating charges | 66A | - | €2,108 | +€2,108 | |
| Gross operating margin | 9900 | €130,479 | €171,706 | +€41,227 | +31.6% |
| Operating profit (loss) | 9901 | €3,957 | €24,344 | +€20,387 | +515.2% |
| Financial income | 75/76B | €13,524 | €8,536 | -€4,988 | -36.9% |
| Recurring financial income | 75 | €13,524 | €8,536 | -€4,988 | -36.9% |
| Financial charges | 65/66B | €251 | €249 | -€2 | -0.6% |
| Recurring financial charges | 65 | €251 | €249 | -€2 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €17,230 | €32,631 | +€15,400 | +89.4% |
| Income taxes | 67/77 | €4,804 | €10,680 | +€5,876 | +122.3% |
| Profit (loss) for the period | 9904 | €12,426 | €21,951 | +€9,525 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,426 | €21,951 | +€9,525 | +76.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.