Basis for preparing the statements

General basis for preparing for the sustainability statement

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 Sustainability Reporting Directive (CSRD) and the applicable European Sustainability Reporting Standards (ESRS). This includes disclosures of the material topics resulting from the double materiality assessment (hereinafter: "DMA").

The sustainability statement has been prepared on a consolidated basis. The scope of the consolidation of non-financial data is the same as the consolidation of the financial statements. The reporting period is also the same as the financial statements and covers Hydratec’s operations from 1 January 2025 to 31 December 2025.

The scope of reporting on material impacts, risks and opportunities of Hydratec covers the entire value chain, as described in the double materiality assessment (see p. 66). This applies in particular to climate change (E1) and circular economy (E5).

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.