HYDROSCAPH: 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.
HYDROSCAPH
Largest movements
- Cash -€39,967
down €39,967 (-40.3%), from €99,092 to €59,125
mainly Investment in fixed assets (net) (-€26,386) and Net result for the year (-€25,175)
- Stocks and contracts +€12,826
new in 2024: €12,826
- Receivables within one year -€9,580
down €9,580 (-33.9%), from €28,269 to €18,689
of which Trade receivables: -€16,291
- Tangible fixed assets +€4,521
up €4,521 (+9.4%), from €47,947 to €52,468
of which Furniture and vehicles: +€11,653
- Profit (loss) carried forward -€25,175
down €25,175 (-7.4%), from €339,486 to €314,311
- Tax, wage and social debts -€6,037
down €6,037 (-62.9%), from €9,597 to €3,561
- Gross operating margin -€44,902
down €44,902, from €42,435 to -€2,467
- Taxes -€5,422
down €5,422 (-78.8%), from €6,885 to €1,463
- Depreciation +€3,582
up €3,582 (+19.6%), from €18,282 to €21,865
- Financial income +€1,889
up €1,889 (+58121.8%), from €3 to €1,892
- Other operating charges -€1,040
down €1,040 (-46.4%), from €2,241 to €1,201
From the 2023 result to the 2024 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
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €425,308 | €394,433 | -€30,874 | -7.3% |
| Fixed assets | 21/28 | €47,947 | €52,468 | +€4,521 | +9.4% |
| Tangible fixed assets | 22/27 | €47,947 | €52,468 | +€4,521 | +9.4% |
| Plant, machinery and equipment | 23 | €32,723 | €25,591 | -€7,132 | -21.8% |
| Furniture and vehicles | 24 | €15,224 | €26,877 | +€11,653 | +76.5% |
| Current assets | 29/58 | €377,361 | €341,965 | -€35,395 | -9.4% |
| Stocks and contracts in progress | 3 | - | €12,826 | +€12,826 | |
| Contracts in progress | 37 | - | €12,826 | +€12,826 | |
| Amounts receivable within one year | 40/41 | €28,269 | €18,689 | -€9,580 | -33.9% |
| Trade receivables | 40 | €23,239 | €6,949 | -€16,291 | -70.1% |
| Other amounts receivable | 41 | €5,030 | €11,741 | +€6,711 | +133.4% |
| Current investments | 50/53 | €250,000 | €251,325 | +€1,325 | +0.5% |
| Cash at bank and in hand | 54/58 | €99,092 | €59,125 | -€39,967 | -40.3% |
| Total equity and liabilities | 10/49 | €425,308 | €394,433 | -€30,874 | -7.3% |
| Equity | 10/15 | €405,546 | €380,371 | -€25,175 | -6.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €59,860 | €59,860 | = | 0.0% |
| Distributable reserves | 133 | €59,860 | €59,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €339,486 | €314,311 | -€25,175 | -7.4% |
| Amounts payable | 17/49 | €19,761 | €14,062 | -€5,699 | -28.8% |
| Amounts payable within one year | 42/48 | €19,761 | €14,062 | -€5,699 | -28.8% |
| Trade debts | 44 | €10,164 | €10,501 | +€337 | +3.3% |
| Suppliers | 440/4 | €10,164 | €10,501 | +€337 | +3.3% |
| Taxes, remuneration and social security | 45 | €9,597 | €3,561 | -€6,037 | -62.9% |
| Taxes | 450/3 | €9,597 | €3,561 | -€6,037 | -62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,282 | €21,865 | +€3,582 | +19.6% |
| Other operating charges | 640/8 | €2,241 | €1,201 | -€1,040 | -46.4% |
| Gross operating margin | 9900 | €42,435 | -€2,467 | -€44,902 | |
| Operating profit (loss) | 9901 | €21,912 | -€25,532 | -€47,444 | |
| Financial income | 75/76B | €3 | €1,892 | +€1,889 | +58121.8% |
| Recurring financial income | 75 | €3 | €1,892 | +€1,889 | +58121.8% |
| Financial charges | 65/66B | €50 | €72 | +€23 | +45.3% |
| Recurring financial charges | 65 | €50 | €72 | +€23 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €21,866 | -€23,712 | -€45,577 | |
| Income taxes | 67/77 | €6,885 | €1,463 | -€5,422 | -78.8% |
| Profit (loss) for the period | 9904 | €14,981 | -€25,175 | -€40,156 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,981 | -€25,175 | -€40,156 |
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 30 September 2026 via checked.be.