HYDROSIM: 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.
HYDROSIM
Largest movements
- Receivables within one year -€14,689
down €14,689 (-26.9%), from €54,700 to €40,011
of which Other amounts receivable: -€8,348
- Tangible fixed assets -€2,914
down €2,914 (-26.7%), from €10,902 to €7,988
of which Plant, machinery and equipment: -€1,942
- Tax, wage and social debts -€17,405
no longer reported in 2025 (was €17,405)
of which Remuneration and social security: -€13,000
- Other debts +€11,224
up €11,224 (+51.0%), from €22,000 to €33,224
- Profit (loss) carried forward -€6,348
down €6,348 (-30.3%), from -€20,919 to -€27,267
- Current portion of long-term debt -€2,910
no longer reported in 2025 (was €2,910)
- Trade debts -€1,777
down €1,777 (-14.0%), from €12,656 to €10,879
- Turnover -€68,098
down €68,098 (-94.6%), from €72,000 to €3,902
- Purchases and services -€63,865
down €63,865 (-91.5%), from €69,810 to €5,945
- Gross operating margin -€4,233
down €4,233, from €2,190 to -€2,043
- Other operating charges -€2,626
down €2,626 (-81.5%), from €3,221 to €595
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.
Cash bridge derived
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 | €65,747 | €48,531 | -€17,216 | -26.2% |
| Fixed assets | 21/28 | €10,902 | €7,988 | -€2,914 | -26.7% |
| Tangible fixed assets | 22/27 | €10,902 | €7,988 | -€2,914 | -26.7% |
| Plant, machinery and equipment | 23 | €8,979 | €7,037 | -€1,942 | -21.6% |
| Furniture and vehicles | 24 | €1,923 | €951 | -€972 | -50.5% |
| Current assets | 29/58 | €54,845 | €40,543 | -€14,302 | -26.1% |
| Amounts receivable within one year | 40/41 | €54,700 | €40,011 | -€14,689 | -26.9% |
| Trade receivables | 40 | €12,149 | €5,808 | -€6,341 | -52.2% |
| Other amounts receivable | 41 | €42,551 | €34,203 | -€8,348 | -19.6% |
| Cash at bank and in hand | 54/58 | €145 | €532 | +€387 | +266.9% |
| Total equity and liabilities | 10/49 | €65,747 | €48,531 | -€17,216 | -26.2% |
| Equity | 10/15 | €10,576 | €4,228 | -€6,348 | -60.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,295 | €25,295 | = | 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 | €23,435 | €23,435 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,919 | -€27,267 | -€6,348 | -30.3% |
| Amounts payable | 17/49 | €55,171 | €44,303 | -€10,868 | -19.7% |
| Amounts payable within one year | 42/48 | €54,971 | €44,103 | -€10,868 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €2,910 | - | -€2,910 | |
| Trade debts | 44 | €12,656 | €10,879 | -€1,777 | -14.0% |
| Suppliers | 440/4 | €12,656 | €10,879 | -€1,777 | -14.0% |
| Taxes, remuneration and social security | 45 | €17,405 | - | -€17,405 | |
| Taxes | 450/3 | €4,405 | - | -€4,405 | |
| Remuneration and social security | 454/9 | €13,000 | - | -€13,000 | |
| Other amounts payable | 47/48 | €22,000 | €33,224 | +€11,224 | +51.0% |
| Accrued charges and deferred income | 492/3 | €200 | €200 | = | 0.0% |
| Turnover | 70 | €72,000 | €3,902 | -€68,098 | -94.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €69,810 | €5,945 | -€63,865 | -91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,087 | €2,914 | -€173 | -5.6% |
| Other operating charges | 640/8 | €3,221 | €595 | -€2,626 | -81.5% |
| Gross operating margin | 9900 | €2,190 | -€2,043 | -€4,233 | |
| Operating profit (loss) | 9901 | -€4,118 | -€5,552 | -€1,434 | -34.8% |
| Financial charges | 65/66B | €673 | €665 | -€8 | -1.2% |
| Recurring financial charges | 65 | €673 | €665 | -€8 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,791 | -€6,217 | -€1,426 | -29.8% |
| Income taxes | 67/77 | €352 | €131 | -€221 | -62.8% |
| Profit (loss) for the period | 9904 | -€5,143 | -€6,348 | -€1,205 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,143 | -€6,348 | -€1,205 | -23.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.