Consolidated balance sheet as at 31 December

Before appropriation of result

CONSOLIDATED BALANCE SHEET AS AT 31 DECEMBER
x €1,000	Note	2022	2021
ASSETS
Intangible fixed assets	1.29	27,109	27,967
Tangible fixed assets	1.30	63,731	61,033
Lease assets	1.31	8,864	11,817
Deferred tax assets	1.32	3,709	5,090
Financial fixed assets		300	24
Total fixed assets		103,713	105,931
Contract assets	1.23.6	14,539	16,338
Inventories	1.33	41,966	32,871
Trade receivables	1.34	47,365	46,584
Corporate tax		117	446
Other taxes and social security contributions	1.35	3,096	1,916
Other receivables		1,489	2,138
Accrued assets		2,832	1,327
Cash and equivalents	1.36	25,202	5,199
Total current assets		136,606	106,819
Assets held for sale	1.37	0	841
Total assets		240,319	213,591

x €1,000	Note	2022	2021
LIABILITIES
Shareholders’ equity attributable to Hydratec shareholders	1.38	85,990	76,082
Minority share		99	179
Total equity	1.38	86,089	76,261
Personnel-related provisions	1.40	1,865	2,507
Other provisions	1.40	1,492	2,448
Deferred tax liabilities	1.40.5	129	1,255
Borrowings and lease obligations	1.41.1	17,515	22,483
Other financial instruments	1.41.2	283	610
Total provisions and non-current liabilities		21,284	29,303
Contract liabilities	1.23.6	29,197	41,748
Trade payables		19,857	20,306
Corporate tax		2,531	3,863
Other taxes and social security contributions	1.42	4,086	2,045
Borrowings and lease obligations	1.41.1	3,897	8,168
Bank current account	1.43	1,505	722
Other liabilities, accruals and deferred income	1.44	71,873	31,175
Total current liabilities		132,946	108,027
Total liabilities		240,319	213,591