Hydro Concept: 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.
Hydro Concept
Largest movements
- Tangible fixed assets -€6,341
down €6,341 (-44.0%), from €14,424 to €8,083
of which Furniture and vehicles: -€5,900
- Cash -€6,293
down €6,293 (-40.7%), from €15,467 to €9,174
mainly Debts after one year (-€5,953) and Trade debts (-€3,981)
- Receivables within one year -€3,658
down €3,658 (-16.1%), from €22,659 to €19,001
of which Trade receivables: -€3,027
- Stocks and contracts +€2,604
up €2,604 (+20.7%), from €12,556 to €15,160
- Deferred charges and accrued income -€1,694
down €1,694 (-59.7%), from €2,839 to €1,145
- Debts after one year -€5,953
down €5,953 (-85.7%), from €6,947 to €995
- Trade debts -€3,981
down €3,981 (-47.2%), from €8,426 to €4,445
- Profit (loss) carried forward -€3,861
down €3,861 (-21.4%), from €18,043 to €14,181
- Tax, wage and social debts -€1,118
down €1,118 (-80.0%), from €1,397 to €279
- Gross operating margin -€3,789
down €3,789 (-55.5%), from €6,829 to €3,040
- Taxes -€1,118
down €1,118 (-80.0%), from €1,397 to €279
- Depreciation -€326
down €326 (-4.9%), from €6,667 to €6,341
- Financial income +€247
up €247 (+1,682%), from €15 to €261
- Other operating charges -€85
down €85 (-17.7%), from €478 to €394
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 | €67,944 | €52,563 | -€15,382 | -22.6% |
| Fixed assets | 21/28 | €14,424 | €8,083 | -€6,341 | -44.0% |
| Tangible fixed assets | 22/27 | €14,424 | €8,083 | -€6,341 | -44.0% |
| Plant, machinery and equipment | 23 | €1,752 | €1,310 | -€442 | -25.2% |
| Furniture and vehicles | 24 | €12,672 | €6,772 | -€5,900 | -46.6% |
| Current assets | 29/58 | €53,521 | €44,480 | -€9,040 | -16.9% |
| Stocks and contracts in progress | 3 | €12,556 | €15,160 | +€2,604 | +20.7% |
| Stocks | 30/36 | €12,556 | €15,160 | +€2,604 | +20.7% |
| Amounts receivable within one year | 40/41 | €22,659 | €19,001 | -€3,658 | -16.1% |
| Trade receivables | 40 | €20,159 | €17,132 | -€3,027 | -15.0% |
| Other amounts receivable | 41 | €2,499 | €1,869 | -€630 | -25.2% |
| Cash at bank and in hand | 54/58 | €15,467 | €9,174 | -€6,293 | -40.7% |
| Deferred charges and accrued income | 490/1 | €2,839 | €1,145 | -€1,694 | -59.7% |
| Total equity and liabilities | 10/49 | €67,944 | €52,563 | -€15,382 | -22.6% |
| Equity | 10/15 | €44,753 | €40,891 | -€3,861 | -8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,110 | €8,110 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,043 | €14,181 | -€3,861 | -21.4% |
| Amounts payable | 17/49 | €23,192 | €11,671 | -€11,520 | -49.7% |
| Amounts payable after more than one year | 17 | €6,947 | €995 | -€5,953 | -85.7% |
| Financial debts | 170/4 | €6,947 | €995 | -€5,953 | -85.7% |
| Amounts payable within one year | 42/48 | €15,746 | €10,676 | -€5,070 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €5,924 | €5,953 | +€29 | +0.5% |
| Trade debts | 44 | €8,426 | €4,445 | -€3,981 | -47.2% |
| Suppliers | 440/4 | €8,426 | €4,445 | -€3,981 | -47.2% |
| Taxes, remuneration and social security | 45 | €1,397 | €279 | -€1,118 | -80.0% |
| Taxes | 450/3 | €1,397 | €279 | -€1,118 | -80.0% |
| Accrued charges and deferred income | 492/3 | €498 | - | -€498 | |
| Non-recurring operating income | 76A | €3,222 | - | -€3,222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,667 | €6,341 | -€326 | -4.9% |
| Other operating charges | 640/8 | €478 | €394 | -€85 | -17.7% |
| Gross operating margin | 9900 | €6,829 | €3,040 | -€3,789 | -55.5% |
| Operating profit (loss) | 9901 | -€316 | -€3,695 | -€3,379 | -1,069% |
| Financial income | 75/76B | €15 | €261 | +€247 | +1,682% |
| Recurring financial income | 75 | €15 | €261 | +€247 | +1,682% |
| Financial charges | 65/66B | €147 | €148 | +€1 | +0.6% |
| Recurring financial charges | 65 | €147 | €148 | +€1 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€449 | -€3,582 | -€3,133 | -698% |
| Income taxes | 67/77 | €1,397 | €279 | -€1,118 | -80.0% |
| Profit (loss) for the period | 9904 | -€1,846 | -€3,861 | -€2,015 | -109% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,846 | -€3,861 | -€2,015 | -109% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.