HYDRO-BIO: 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.
What changed
HYDRO-BIO
NACE 47.789, Other retail sale of new goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€107,460
2024 · €150,507-€43,047
Equity
€942,600
2024 · €957,211-€14,611
Cash
€105,614
2024 · €147,740-€42,126
Balance sheet total
€4.3m
2024 · €3.4m+€822,217
Largest movements
Assets
- Receivables within one year +€678,779
up €678,779 (+83.0%), from €818,094 to €1.5m
of which Trade receivables: +€614,498
- Stocks and contracts +€97,996
up €97,996 (+22.0%), from €445,355 to €543,351
- Tangible fixed assets +€61,575
up €61,575 (+3.1%), from €2.0m to €2.0m
of which Leasing and similar rights: +€82,400
Equity and liabilities
- Current portion of long-term debt +€322,329
up €322,329 (+185%), from €174,410 to €496,739
- Debts after one year +€199,420
up €199,420 (+19.2%), from €1.0m to €1.2m
- Trade debts +€153,234
up €153,234 (+29.8%), from €514,807 to €668,040
- Tax, wage and social debts +€85,290
up €85,290 (+37.7%), from €226,179 to €311,469
of which Taxes: +€81,410
Income statement
- Gross operating margin +€252,116
up €252,116 (+12.6%), from €2.0m to €2.3m
- Staff costs +€163,239
up €163,239 (+10.7%), from €1.5m to €1.7m
- Depreciation +€72,632
up €72,632 (+42.6%), from €170,358 to €242,990
- Financial income -€46,446
down €46,446 (-58.8%), from €78,974 to €32,528
- Financial charges +€23,384
up €23,384 (+36.2%), from €64,556 to €87,941
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.
Result 2024
€150,507
Gross operating margin
+€252,116
Staff costs
-€163,239
Depreciation
-€72,632
Write-downs
-€11,978
Other operating charges
+€22,753
Other operating items
-€121
Financial income
-€46,446
Financial charges
-€23,384
Taxes
-€115
Result 2025
€107,460
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€170,840
Investment
-€311,405
Financing
+€440,118
Cash 2024
€147,740
From operations (derived)
-€170,840
Net result for the year
+€107,460
Depreciation
+€242,990
Stocks and contracts
-€97,996
Receivables within one year
-€678,779
Deferred charges and accrued income
-€19,154
Trade debts
+€153,234
Tax, wage and social debts
+€85,290
Other debts
+€20,154
Accrued charges and deferred income
+€15,962
Investment (derived)
-€311,405
Investment in fixed assets (net)
-€311,405
Financing
+€440,118
Debts after one year
+€199,420
Current portion of long-term debt
+€322,329
Short-term financial debts
+€40,441
Contributions, distributions and other
-€122,072
Cash 2025
€105,614
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,448,727 | €4,270,944 | +€822,217 | +23.8% |
| Fixed assets | 21/28 | €1,978,598 | €2,047,012 | +€68,414 | +3.5% |
| Intangible fixed assets | 21 | €17,613 | €24,453 | +€6,840 | +38.8% |
| Tangible fixed assets | 22/27 | €1,959,985 | €2,021,559 | +€61,575 | +3.1% |
| Land and buildings | 22 | €1,397,437 | €1,360,672 | -€36,765 | -2.6% |
| Plant, machinery and equipment | 23 | €467,569 | €411,249 | -€56,320 | -12.0% |
| Furniture and vehicles | 24 | €94,979 | €167,238 | +€72,260 | +76.1% |
| Leasing and similar rights | 25 | - | €82,400 | +€82,400 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,470,129 | €2,223,932 | +€753,803 | +51.3% |
| Stocks and contracts in progress | 3 | €445,355 | €543,351 | +€97,996 | +22.0% |
| Stocks | 30/36 | €445,355 | €543,351 | +€97,996 | +22.0% |
| Amounts receivable within one year | 40/41 | €818,094 | €1,496,872 | +€678,779 | +83.0% |
| Trade receivables | 40 | €696,287 | €1,310,786 | +€614,498 | +88.3% |
| Other amounts receivable | 41 | €121,806 | €186,087 | +€64,281 | +52.8% |
| Cash at bank and in hand | 54/58 | €147,740 | €105,614 | -€42,126 | -28.5% |
| Deferred charges and accrued income | 490/1 | €58,940 | €78,095 | +€19,154 | +32.5% |
| Total equity and liabilities | 10/49 | €3,448,727 | €4,270,944 | +€822,217 | +23.8% |
| Equity | 10/15 | €957,211 | €942,600 | -€14,611 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €697,072 | €671,218 | -€25,854 | -3.7% |
| Reserves | 13 | €7,186 | €33,040 | +€25,854 | +360% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €989 | €26,843 | +€25,854 | +2,614% |
| Profit (loss) carried forward | 14 | €50,507 | €57,968 | +€7,460 | +14.8% |
| Investment grants | 15 | €183,845 | €161,774 | -€22,072 | -12.0% |
| Amounts payable | 17/49 | €2,491,516 | €3,328,344 | +€836,829 | +33.6% |
| Amounts payable after more than one year | 17 | €1,036,666 | €1,236,086 | +€199,420 | +19.2% |
| Financial debts | 170/4 | €1,036,666 | €1,236,086 | +€199,420 | +19.2% |
| Amounts payable within one year | 42/48 | €1,454,849 | €2,076,296 | +€621,447 | +42.7% |
| Current portion of amounts payable after more than one year | 42 | €174,410 | €496,739 | +€322,329 | +185% |
| Financial debts | 43 | €275,813 | €316,254 | +€40,441 | +14.7% |
| Credit institutions | 430/8 | €275,813 | €316,254 | +€40,441 | +14.7% |
| Trade debts | 44 | €514,807 | €668,040 | +€153,234 | +29.8% |
| Suppliers | 440/4 | €514,807 | €668,040 | +€153,234 | +29.8% |
| Taxes, remuneration and social security | 45 | €226,179 | €311,469 | +€85,290 | +37.7% |
| Taxes | 450/3 | €48,737 | €130,147 | +€81,410 | +167% |
| Remuneration and social security | 454/9 | €177,441 | €181,321 | +€3,880 | +2.2% |
| Other amounts payable | 47/48 | €263,641 | €283,795 | +€20,154 | +7.6% |
| Accrued charges and deferred income | 492/3 | - | €15,962 | +€15,962 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,519,412 | €1,682,651 | +€163,239 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170,358 | €242,990 | +€72,632 | +42.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €38,248 | €50,226 | +€11,978 | +31.3% |
| Other operating charges | 640/8 | €78,153 | €55,400 | -€22,753 | -29.1% |
| Non-recurring operating charges | 66A | €0 | €121 | +€121 | |
| Gross operating margin | 9900 | €2,000,133 | €2,252,249 | +€252,116 | +12.6% |
| Operating profit (loss) | 9901 | €193,963 | €220,861 | +€26,898 | +13.9% |
| Financial income | 75/76B | €78,974 | €32,528 | -€46,446 | -58.8% |
| Recurring financial income | 75 | €78,974 | €32,528 | -€46,446 | -58.8% |
| Financial charges | 65/66B | €64,556 | €87,941 | +€23,384 | +36.2% |
| Recurring financial charges | 65 | €64,556 | €87,941 | +€23,384 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €208,381 | €165,448 | -€42,932 | -20.6% |
| Income taxes | 67/77 | €57,873 | €57,988 | +€115 | +0.2% |
| Profit (loss) for the period | 9904 | €150,507 | €107,460 | -€43,047 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €150,507 | €107,460 | -€43,047 | -28.6% |
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 21 October 2026 via checked.be.