Consolidated statement of changes in equity

Issued capital

Share premium

Translation reserve

Hedge reserve

Other statutory reserve

Other reserves

Unappropriated result

Attributable to Hydratec shareholders

Attributable to third parties

Shareholders’ equity

x €1,000

Note

1.38.1

1.38.2

1.38.3

1.38.4

1.38.5

1.38.6

1.38.7

Carrying amount as at 1 January 2024

585

6,667

-2,289

6

1,534

71,621

15,693

93,817

213

94,030

Shareholder-related changes:

• 2024 dividend distribution

-7,790

-7,790

-7,790

• Participation plan share issue

1.25

1

136

57

194

194

Other changes:

2023 result appropriation

15,693

-15,693

-

-

Unrealised results

Hedge reserve

-105

-105

-105

Translation reserve

255

255

-27

228

Pension

-10

-10

-10

Realised results

2024 net result

-36

36

18,218

18,218

20

18,238

Increase (decrease) in equity

1

136

255

-105

-36

7,986

2,525

10,762

-7

10,755

Carrying amount as at 31 December 2024

586

6,803

-2,034

-99

1,498

79,607

18,218

104,579

206

104,785

Issued capital

Share premium

Translation reserve

Hedge reserve

Other statutory reserve

Other reserves

Unappropriated result

Attributable to Hydratec shareholders

Attributable to third parties

Shareholders’ equity

x € 1.000

Note

1.38.1

1.38.2

1.38.3

1.38.4

1.38.5

1.38.6

1.38.7

Shareholder-related changes:

• Interim dividend for 2024

-7,790

-7,790

-7,790

• Participation plan share issue

1.25

1

257

67

325

325

Other changes:

2024 result appropriation

18,218

-18,218

-

-

Capital contribution

-1,599

-1,599

-209

-1,808

Unrealised results

Hedge reserve

-62

-62

-62

Translation reserve

-2,276

-2,276

-2,276

Pension

-26

-26

-26

Realised results

2025 net result

3,233

-3,233

24,104

24,104

3

24,107

Increase (decrease) in equity

1

257

-2,276

-62

3,233

5,637

5,886

12,676

-206

12,470

Carrying amount as at 31 December 2024

587

7,060

-4,310

-161

4,731

85,244

24,104

117,255

-

117,255

The management report as referred to in Part 9 of Book 2 of the Dutch Civil Code monitors the elements from the foreword to the historical summary inclusive. This version of the annual financial reporting of Hydratec Industries N.V. for the financial year ending on 31 December 2025 is not presented in the ESEF format as specified in the regulatory technical standards for ESEF (Delegated Regulation (EU) 2019/815). The set of ESEF reports can be downloaded at the download page.