HYDROM: 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.
HYDROM
Largest movements
- Cash -€90,521
down €90,521 (-45.5%), from €199,088 to €108,567
- Receivables within one year -€27,685
down €27,685 (-17.5%), from €158,323 to €130,638
of which Trade receivables: -€22,595
- Tangible fixed assets -€13,800
down €13,800 (-6.8%), from €202,400 to €188,600
- Other debts -€81,402
down €81,402 (-34.3%), from €237,446 to €156,043
- Debts after one year -€62,857
down €62,857 (-70.6%), from €89,048 to €26,190
- Reserves +€31,089
up €31,089 (+46.5%), from €66,914 to €98,003
of which Distributable reserves: +€31,089
- Tax, wage and social debts -€19,809
down €19,809 (-19.6%), from €100,911 to €81,102
of which Remuneration and social security: -€13,201
No income-statement line moved by more than 1% of the activity.
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €560,523 | €428,560 | -€131,963 | -23.5% |
| Fixed assets | 21/28 | €202,481 | €188,681 | -€13,800 | -6.8% |
| Tangible fixed assets | 22/27 | €202,400 | €188,600 | -€13,800 | -6.8% |
| Land and buildings | 22 | €202,400 | €188,600 | -€13,800 | -6.8% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €358,042 | €239,879 | -€118,163 | -33.0% |
| Amounts receivable within one year | 40/41 | €158,323 | €130,638 | -€27,685 | -17.5% |
| Trade receivables | 40 | €153,232 | €130,638 | -€22,595 | -14.7% |
| Other amounts receivable | 41 | €5,091 | - | -€5,091 | |
| Cash at bank and in hand | 54/58 | €199,088 | €108,567 | -€90,521 | -45.5% |
| Deferred charges and accrued income | 490/1 | €630 | €674 | +€44 | +7.0% |
| Total equity and liabilities | 10/49 | €560,523 | €428,560 | -€131,963 | -23.5% |
| Equity | 10/15 | €73,419 | €104,508 | +€31,089 | +42.3% |
| Contributions | 10/11 | €6,505 | €6,505 | = | 0.0% |
| Outside capital | 11 | €6,505 | €6,505 | = | 0.0% |
| Other | 1109/19 | €6,505 | €6,505 | = | 0.0% |
| Reserves | 13 | €66,914 | €98,003 | +€31,089 | +46.5% |
| Non-distributable reserves | 130/1 | €2,056 | €2,056 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,056 | €2,056 | = | 0.0% |
| Distributable reserves | 133 | €64,858 | €95,947 | +€31,089 | +47.9% |
| Amounts payable | 17/49 | €487,104 | €324,052 | -€163,052 | -33.5% |
| Amounts payable after more than one year | 17 | €89,048 | €26,190 | -€62,857 | -70.6% |
| Financial debts | 170/4 | €89,048 | €26,190 | -€62,857 | -70.6% |
| Amounts payable within one year | 42/48 | €395,347 | €293,928 | -€101,420 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €31,429 | €31,429 | = | 0.0% |
| Trade debts | 44 | €25,562 | €25,354 | -€208 | -0.8% |
| Suppliers | 440/4 | €25,562 | €25,354 | -€208 | -0.8% |
| Taxes, remuneration and social security | 45 | €100,911 | €81,102 | -€19,809 | -19.6% |
| Taxes | 450/3 | €40,396 | €33,789 | -€6,607 | -16.4% |
| Remuneration and social security | 454/9 | €60,515 | €47,313 | -€13,201 | -21.8% |
| Other amounts payable | 47/48 | €237,446 | €156,043 | -€81,402 | -34.3% |
| Accrued charges and deferred income | 492/3 | €2,709 | €3,934 | +€1,225 | +45.2% |
| Remuneration, social security and pensions | 62 | €507,735 | €502,882 | -€4,853 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,900 | €6,900 | = | 0.0% |
| Other operating charges | 640/8 | €1,991 | €2,384 | +€393 | +19.8% |
| Gross operating margin | 9900 | €547,650 | €544,728 | -€2,922 | -0.5% |
| Operating profit (loss) | 9901 | €31,025 | €32,562 | +€1,537 | +5.0% |
| Financial income | 75/76B | €13 | €249 | +€235 | +1771.8% |
| Recurring financial income | 75 | €13 | €249 | +€235 | +1771.8% |
| Financial charges | 65/66B | €1,574 | €1,050 | -€524 | -33.3% |
| Recurring financial charges | 65 | €1,574 | €1,050 | -€524 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €29,464 | €31,761 | +€2,297 | +7.8% |
| Income taxes | 67/77 | €6,320 | €10,056 | +€3,736 | +59.1% |
| Profit (loss) for the period | 9904 | €23,144 | €21,705 | -€1,439 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,144 | €21,705 | -€1,439 | -6.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.