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HYDROLIEGE: what changed

Two fiscal 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

HYDROLIEGE

BE 0443.157.465
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€160,330
2023 · -€41,425+€201,756
Equity
€431,166
2023 · €270,836+€160,330
Cash
€226,350
2023 · €20,327+€206,022
Balance sheet total
€1.4m
2023 · €1.3m+€130,104

Largest movements

2023 to 2024
Assets
  • Cash +€206,022

    up €206,022 (+1013.5%), from €20,327 to €226,350

    mainly Net result for the year (+€160,330) and Depreciation (+€141,903)

  • Tangible fixed assets -€87,997

    down €87,997 (-7.8%), from €1.1m to €1.0m

    of which Plant, machinery and equipment: -€66,625

  • Receivables within one year +€21,950

    up €21,950 (+87.5%), from €25,074 to €47,023

    of which Trade receivables: +€13,148

Equity and liabilities
  • Reserves +€160,000

    up €160,000 (+94.1%), from €169,958 to €329,958

    of which Distributable reserves: +€160,000

  • Other debts +€103,150

    up €103,150 (+25.5%), from €405,000 to €508,150

  • Debts after one year -€68,165

    down €68,165 (-61.1%), from €111,480 to €43,316

    of which Financial debts: -€68,165

  • Trade debts -€51,421

    down €51,421 (-14.0%), from €367,071 to €315,650

  • Current portion of long-term debt -€19,131

    down €19,131 (-21.9%), from €87,296 to €68,165

Income statement
  • Gross operating margin +€145,802

    up €145,802 (+59.0%), from €247,186 to €392,988

  • Staff costs -€60,087

    down €60,087 (-56.4%), from €106,476 to €46,389

  • Depreciation +€14,995

    up €14,995 (+11.8%), from €126,908 to €141,903

  • Other operating charges -€7,499

    down €7,499 (-19.2%), from €39,131 to €31,632

  • Financial charges -€4,762

    down €4,762 (-29.6%), from €16,097 to €11,335

From the 2023 result to the 2024 result

effect on the 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 2023 -€41,425
Gross operating margin +€145,802
Staff costs +€60,087
Depreciation -€14,995
Other operating charges +€7,499
Financial charges +€4,762
Taxes -€1,399
Result 2024 €160,330

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€337,224
Investment -€43,906
Financing -€87,296
Cash 2023 €20,327
Net result for the year +€160,330
Depreciation +€141,903
Receivables within one year -€21,950
Deferred charges and accrued income -€129
Trade debts -€51,421
Tax, wage and social debts +€3,040
Other debts +€103,150
Accrued charges and deferred income +€2,300
Investment in fixed assets (net) -€43,906
Debts after one year -€68,165
Current portion of long-term debt -€19,131
Cash 2024 €226,350
Every line side by side 48 lines
Line Code 2023 2024 Change %
Total assets 20/58 €1,258,554 €1,388,658 +€130,104 +10.3%
Fixed assets 21/28 €1,209,325 €1,111,328 -€97,997 -8.1%
Intangible fixed assets 21 €80,712 €70,712 -€10,000 -12.4%
Tangible fixed assets 22/27 €1,128,613 €1,040,616 -€87,997 -7.8%
Land and buildings 22 €767,867 €758,571 -€9,296 -1.2%
Plant, machinery and equipment 23 €324,490 €257,864 -€66,625 -20.5%
Furniture and vehicles 24 €25,592 €18,513 -€7,079 -27.7%
Leasing and similar rights 25 €10,663 €5,667 -€4,996 -46.9%
Current assets 29/58 €49,229 €277,330 +€228,101 +463.4%
Amounts receivable within one year 40/41 €25,074 €47,023 +€21,950 +87.5%
Trade receivables 40 €10,274 €23,422 +€13,148 +128.0%
Other amounts receivable 41 €14,799 €23,601 +€8,802 +59.5%
Cash at bank and in hand 54/58 €20,327 €226,350 +€206,022 +1013.5%
Deferred charges and accrued income 490/1 €3,828 €3,957 +€129 +3.4%
Total equity and liabilities 10/49 €1,258,554 €1,388,658 +€130,104 +10.3%
Equity 10/15 €270,836 €431,166 +€160,330 +59.2%
Contributions 10/11 €99,579 €99,579 = 0.0%
Capital 10 €99,579 €99,579 = 0.0%
Issued capital 100 €99,579 €99,579 = 0.0%
Reserves 13 €169,958 €329,958 +€160,000 +94.1%
Non-distributable reserves 130/1 €9,958 €9,958 = 0.0%
Legal reserve 130 €9,958 €9,958 = 0.0%
Distributable reserves 133 €160,000 €320,000 +€160,000 +100.0%
Profit (loss) carried forward 14 €1,299 €1,629 +€330 +25.4%
Amounts payable 17/49 €987,718 €957,492 -€30,226 -3.1%
Amounts payable after more than one year 17 €111,480 €43,316 -€68,165 -61.1%
Financial debts 170/4 €109,680 €41,516 -€68,165 -62.1%
Other amounts payable 178/9 €1,800 €1,800 = 0.0%
Amounts payable within one year 42/48 €869,338 €904,976 +€35,638 +4.1%
Current portion of amounts payable after more than one year 42 €87,296 €68,165 -€19,131 -21.9%
Trade debts 44 €367,071 €315,650 -€51,421 -14.0%
Suppliers 440/4 €367,071 €315,650 -€51,421 -14.0%
Taxes, remuneration and social security 45 €9,971 €13,011 +€3,040 +30.5%
Taxes 450/3 - €6,646 +€6,646
Remuneration and social security 454/9 €9,971 €6,365 -€3,606 -36.2%
Other amounts payable 47/48 €405,000 €508,150 +€103,150 +25.5%
Accrued charges and deferred income 492/3 €6,900 €9,200 +€2,300 +33.3%
Remuneration, social security and pensions 62 €106,476 €46,389 -€60,087 -56.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €126,908 €141,903 +€14,995 +11.8%
Other operating charges 640/8 €39,131 €31,632 -€7,499 -19.2%
Gross operating margin 9900 €247,186 €392,988 +€145,802 +59.0%
Operating profit (loss) 9901 -€25,328 €173,064 +€198,393
Financial charges 65/66B €16,097 €11,335 -€4,762 -29.6%
Recurring financial charges 65 €16,097 €11,335 -€4,762 -29.6%
Profit (loss) for the period before taxes 9903 -€41,425 €161,729 +€203,154
Income taxes 67/77 - €1,399 +€1,399
Profit (loss) for the period 9904 -€41,425 €160,330 +€201,756
Profit (loss) for the period to be appropriated 9905 -€41,425 €160,330 +€201,756

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.