HYDRO-FLOW: 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-FLOW
Largest movements
- Current investments +€180,000
new in 2025: €180,000
- Receivables within one year -€148,416
down €148,416 (-20.6%), from €721,442 to €573,026
of which Trade receivables: -€179,985
- Cash -€80,290
down €80,290 (-42.8%), from €187,607 to €107,317
mainly Current investments (-€180,000) and Tax, wage and social debts (-€144,488)
- Tax, wage and social debts -€144,488
down €144,488 (-66.8%), from €216,334 to €71,846
of which Taxes: -€129,489
- Other debts +€136,000
up €136,000 (+234%), from €58,112 to €194,112
- Profit (loss) carried forward -€119,517
down €119,517 (-99.3%), from €120,304 to €787
- Trade debts +€97,911
up €97,911 (+20.4%), from €479,088 to €577,000
- Debts after one year -€15,698
down €15,698 (-11.9%), from €132,285 to €116,587
- Purchases and services +€147,106
up €147,106 (+22.2%), from €663,974 to €811,080
- Turnover +€71,905
up €71,905 (+6.9%), from €1.0m to €1.1m
- Gross operating margin -€71,152
down €71,152 (-17.5%), from €407,265 to €336,113
- Staff costs +€59,749
up €59,749 (+34.3%), from €174,082 to €233,830
- Taxes -€30,326
down €30,326 (-79.0%), from €38,371 to €8,045
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 | €1,065,844 | €1,018,613 | -€47,231 | -4.4% |
| Fixed assets | 21/28 | €148,875 | €151,863 | +€2,987 | +2.0% |
| Tangible fixed assets | 22/27 | €145,032 | €146,308 | +€1,276 | +0.9% |
| Plant, machinery and equipment | 23 | €4,924 | €2,657 | -€2,267 | -46.0% |
| Furniture and vehicles | 24 | €34,402 | €65,113 | +€30,711 | +89.3% |
| Other tangible fixed assets | 26 | €105,706 | €78,538 | -€27,168 | -25.7% |
| Financial fixed assets | 28 | €3,843 | €5,555 | +€1,712 | +44.5% |
| Current assets | 29/58 | €916,969 | €866,750 | -€50,218 | -5.5% |
| Amounts receivable within one year | 40/41 | €721,442 | €573,026 | -€148,416 | -20.6% |
| Trade receivables | 40 | €708,406 | €528,421 | -€179,985 | -25.4% |
| Other amounts receivable | 41 | €13,036 | €44,605 | +€31,569 | +242% |
| Current investments | 50/53 | - | €180,000 | +€180,000 | |
| Cash at bank and in hand | 54/58 | €187,607 | €107,317 | -€80,290 | -42.8% |
| Deferred charges and accrued income | 490/1 | €7,920 | €6,408 | -€1,512 | -19.1% |
| Total equity and liabilities | 10/49 | €1,065,844 | €1,018,613 | -€47,231 | -4.4% |
| Equity | 10/15 | €127,124 | €7,607 | -€119,517 | -94.0% |
| Contributions | 10/11 | €6,820 | €6,200 | -€620 | -9.1% |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €0 | €620 | +€620 | |
| Non-distributable reserves | 130/1 | €0 | €620 | +€620 | |
| Reserves not available under the articles | 1311 | €0 | €620 | +€620 | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €120,304 | €787 | -€119,517 | -99.3% |
| Amounts payable | 17/49 | €938,720 | €1,011,006 | +€72,286 | +7.7% |
| Amounts payable after more than one year | 17 | €132,285 | €116,587 | -€15,698 | -11.9% |
| Financial debts | 170/4 | €132,285 | €116,587 | -€15,698 | -11.9% |
| Amounts payable within one year | 42/48 | €785,627 | €885,655 | +€100,028 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €32,094 | €42,698 | +€10,604 | +33.0% |
| Trade debts | 44 | €479,088 | €577,000 | +€97,911 | +20.4% |
| Suppliers | 440/4 | €479,088 | €577,000 | +€97,911 | +20.4% |
| Taxes, remuneration and social security | 45 | €216,334 | €71,846 | -€144,488 | -66.8% |
| Taxes | 450/3 | €154,749 | €25,260 | -€129,489 | -83.7% |
| Remuneration and social security | 454/9 | €61,585 | €46,586 | -€14,999 | -24.4% |
| Other amounts payable | 47/48 | €58,112 | €194,112 | +€136,000 | +234% |
| Accrued charges and deferred income | 492/3 | €20,809 | €8,764 | -€12,044 | -57.9% |
| Turnover | 70 | €1,046,348 | €1,118,254 | +€71,905 | +6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €663,974 | €811,080 | +€147,106 | +22.2% |
| Remuneration, social security and pensions | 62 | €174,082 | €233,830 | +€59,749 | +34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,082 | €54,437 | +€3,355 | +6.6% |
| Other operating charges | 640/8 | €18,396 | €14,846 | -€3,550 | -19.3% |
| Gross operating margin | 9900 | €407,265 | €336,113 | -€71,152 | -17.5% |
| Operating profit (loss) | 9901 | €163,706 | €33,000 | -€130,706 | -79.8% |
| Financial income | 75/76B | €18 | €0 | -€17 | -97.4% |
| Recurring financial income | 75 | €18 | €0 | -€17 | -97.4% |
| Financial charges | 65/66B | €5,268 | €8,472 | +€3,204 | +60.8% |
| Recurring financial charges | 65 | €5,268 | €8,472 | +€3,204 | +60.8% |
| Profit (loss) for the period before taxes | 9903 | €158,456 | €24,528 | -€133,928 | -84.5% |
| Income taxes | 67/77 | €38,371 | €8,045 | -€30,326 | -79.0% |
| Profit (loss) for the period | 9904 | €120,084 | €16,483 | -€103,602 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €120,084 | €16,483 | -€103,602 | -86.3% |
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 13 October 2026 via checked.be.