B.H.P. 1460: what changed
What changed
B.H.P. 1460
NACE 01.500, Mixed farming
filed annual accounts (NBB)
Net result for the year
€116,654
2024 · €69,794+€46,861
Equity
€252,773
2024 · €136,119+€116,654
Cash
€200,569
2024 · €112,091+€88,478
Balance sheet total
€682,255
2024 · €607,625+€74,630
Largest movements
Assets
- Cash +€88,478
up €88,478 (+78.9%), from €112,091 to €200,569
mainly Net result for the year (+€116,654) and Depreciation (+€17,051)
- Tangible fixed assets -€15,298
down €15,298 (-3.2%), from €473,847 to €458,549
of which Land and buildings: -€17,033
Equity and liabilities
- Profit (loss) carried forward +€116,654
up €116,654 (+86.7%), from -€134,589 to -€17,935
- Other debts -€32,282
down €32,282 (-7.1%), from €453,654 to €421,373
- Trade debts -€11,391
down €11,391 (-63.8%), from €17,852 to €6,461
Income statement
- Gross operating margin +€55,213
up €55,213 (+62.4%), from €88,531 to €143,744
- Other operating charges +€8,756
up €8,756 (+673%), from €1,302 to €10,058
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€69,794
Gross operating margin
+€55,213
Depreciation
+€116
Other operating charges
-€8,756
Financial income
-€30
Financial charges
+€319
Result 2025
€116,654
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€90,231
Investment
-€1,753
Financing
€0
Cash 2024
€112,091
From operations (derived)
+€90,231
Net result for the year
+€116,654
Depreciation
+€17,051
Stocks and contracts
-€1,000
Smaller working-capital items
+€163
Deferred charges and accrued income
-€465
Provisions
+€1,500
Trade debts
-€11,391
Other debts
-€32,282
Investment (derived)
-€1,753
Investment in fixed assets (net)
-€1,753
Cash 2025
€200,569
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €607,625 | €682,255 | +€74,630 | +12.3% |
| Fixed assets | 21/28 | €475,361 | €460,063 | -€15,298 | -3.2% |
| Tangible fixed assets | 22/27 | €473,847 | €458,549 | -€15,298 | -3.2% |
| Land and buildings | 22 | €473,832 | €456,799 | -€17,033 | -3.6% |
| Plant, machinery and equipment | 23 | €15 | €1,750 | +€1,735 | +11,300% |
| Financial fixed assets | 28 | €1,514 | €1,514 | = | 0.0% |
| Current assets | 29/58 | €132,264 | €222,192 | +€89,928 | +68.0% |
| Stocks and contracts in progress | 3 | €16,000 | €17,000 | +€1,000 | +6.3% |
| Stocks | 30/36 | €16,000 | €17,000 | +€1,000 | +6.3% |
| Amounts receivable within one year | 40/41 | €595 | €580 | -€15 | -2.5% |
| Trade receivables | 40 | €47 | - | -€47 | |
| Other amounts receivable | 41 | €547 | €580 | +€33 | +6.0% |
| Cash at bank and in hand | 54/58 | €112,091 | €200,569 | +€88,478 | +78.9% |
| Deferred charges and accrued income | 490/1 | €3,579 | €4,043 | +€465 | +13.0% |
| Total equity and liabilities | 10/49 | €607,625 | €682,255 | +€74,630 | +12.3% |
| Equity | 10/15 | €136,119 | €252,773 | +€116,654 | +85.7% |
| Contributions | 10/11 | €262,767 | €262,767 | = | 0.0% |
| Reserves | 13 | €7,941 | €7,941 | = | 0.0% |
| Distributable reserves | 133 | €7,941 | €7,941 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,589 | -€17,935 | +€116,654 | +86.7% |
| Provisions and deferred taxes | 16 | - | €1,500 | +€1,500 | |
| Provisions for liabilities and charges | 160/5 | - | €1,500 | +€1,500 | |
| Other liabilities and charges | 164/5 | - | €1,500 | +€1,500 | |
| Amounts payable | 17/49 | €471,506 | €427,982 | -€43,524 | -9.2% |
| Amounts payable within one year | 42/48 | €471,506 | €427,982 | -€43,524 | -9.2% |
| Trade debts | 44 | €17,852 | €6,461 | -€11,391 | -63.8% |
| Suppliers | 440/4 | €17,852 | €6,461 | -€11,391 | -63.8% |
| Taxes, remuneration and social security | 45 | - | €148 | +€148 | |
| Taxes | 450/3 | - | €148 | +€148 | |
| Other amounts payable | 47/48 | €453,654 | €421,373 | -€32,282 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,166 | €17,051 | -€116 | -0.7% |
| Other operating charges | 640/8 | €1,302 | €10,058 | +€8,756 | +673% |
| Gross operating margin | 9900 | €88,531 | €143,744 | +€55,213 | +62.4% |
| Operating profit (loss) | 9901 | €70,063 | €116,635 | +€46,572 | +66.5% |
| Financial income | 75/76B | €135 | €104 | -€30 | -22.6% |
| Recurring financial income | 75 | €135 | €104 | -€30 | -22.6% |
| Financial charges | 65/66B | €404 | €85 | -€319 | -79.0% |
| Recurring financial charges | 65 | €404 | €85 | -€319 | -79.0% |
| Profit (loss) for the period before taxes | 9903 | €69,794 | €116,654 | +€46,861 | +67.1% |
| Profit (loss) for the period | 9904 | €69,794 | €116,654 | +€46,861 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,794 | €116,654 | +€46,861 | +67.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.