Basis for preparing the statements

In contrast to 2024, in which the sustainability statements were voluntarily prepared and provided by a limited assurance report from the auditor, in 2025 a simplified sustainability statements was prepared 'in the spirit of' the Corporate

Climate change – E1

Operations and the value chain generate CO2 emissions from energy and fuel consumption, transport, raw material extraction, manufacturing and product use. This contributes to climate change.

Resource use and circular economy – E5

With regard to resource and material use, the extraction of primary raw materials such as oil and steel can lead to the depletion and, in turn, the scarcity of raw materials. Resource scarcity can result in higher purchasing costs for Hydratec.

EU taxonomy

This EU taxonomy disclosure has been prepared in accordance with Regulation (EU) 2020/852, as supplemented by Delegated Regulations (EU) 2021/2139, (EU) 2021/2178 and (EU) 2023/2486.

Own workforce – S1

In the context of our own employees, failing to act on diversity, equality and inclusion (DEI) could have financial consequences due to increased personnel and recruitment costs and the lack of available staff and talent.

Business conduct - G1

In the context of business conduct, careless or non-compliant actions can lead to a considerable financial impact through legal action and fines imposed.

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.