SUNNY HILL: what changed
What changed
SUNNY HILL
NACE 01.500, Mixed farming
filed annual accounts (NBB)
Net result for the year
-€76,811
2024 · -€131,074+€54,263
Equity
€5.0m
2024 · €5.1m-€76,811
Cash
€423,271
2024 · €1.7m-€1.3m
Balance sheet total
€11.6m
2024 · €11.4m+€140,268
Largest movements
Assets
- Tangible fixed assets +€3.4m
up €3.4m (+52.8%), from €6.5m to €9.9m
of which Land and buildings: +€3.2m
- Receivables within one year -€2.2m
down €2.2m (-90.6%), from €2.4m to €226,725
of which Other amounts receivable: -€2.2m
- Cash -€1.3m
down €1.3m (-74.8%), from €1.7m to €423,271
mainly Investment in fixed assets (net) (-€3.8m) and Debts after one year (-€253,333)
- Current investments +€162,925
up €162,925 (+20.1%), from €809,446 to €972,371
Equity and liabilities
- Other debts +€628,388
up €628,388 (+41.0%), from €1.5m to €2.2m
- Debts after one year -€253,333
down €253,333 (-8.6%), from €2.9m to €2.7m
Income statement
- Financial income +€384,950
up €384,950 (+176%), from €218,277 to €603,227
- Depreciation +€187,908
up €187,908 (+81.6%), from €230,239 to €418,148
- Gross operating margin -€117,997
down €117,997 (-259%), from -€45,484 to -€163,481
- Financial charges +€66,103
up €66,103 (+75.9%), from €87,136 to €153,239
- Other operating charges +€2,785
up €2,785 (+19.6%), from €14,239 to €17,025
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
-€131,074
Gross operating margin
-€117,997
Depreciation
-€187,908
Other operating charges
-€2,785
Other operating items
+€22,000
Financial income
+€384,950
Financial charges
-€66,103
Deferred taxes and other
+€22,107
Result 2025
-€76,811
raises the resultlowers the resultnot broken down further in the accounts
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
+€3.0m
Investment
-€4.0m
Financing
-€253,333
Cash 2024
€1.7m
From operations (derived)
+€3.0m
Net result for the year
-€76,811
Depreciation
+€418,148
Smaller working-capital items
+€13,934
Receivables within one year
+€2.2m
Provisions
-€71,854
Trade debts
-€65,289
Tax, wage and social debts
-€19,285
Other debts
+€628,388
Investment (derived)
-€4.0m
Investment in fixed assets (net)
-€3.8m
Current investments
-€162,925
Financing
-€253,333
Debts after one year
-€253,333
Cash 2025
€423,271
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,420,202 | €11,560,470 | +€140,268 | +1.2% |
| Fixed assets | 21/28 | €6,494,861 | €9,921,997 | +€3.4m | +52.8% |
| Tangible fixed assets | 22/27 | €6,494,749 | €9,921,885 | +€3.4m | +52.8% |
| Land and buildings | 22 | €6,417,251 | €9,597,850 | +€3.2m | +49.6% |
| Plant, machinery and equipment | 23 | €47,461 | €134,420 | +€86,960 | +183% |
| Furniture and vehicles | 24 | €3,694 | €167,144 | +€163,450 | +4,425% |
| Other tangible fixed assets | 26 | €26,344 | €22,470 | -€3,874 | -14.7% |
| Financial fixed assets | 28 | €112 | €112 | = | 0.0% |
| Current assets | 29/58 | €4,925,342 | €1,638,473 | -€3.3m | -66.7% |
| Stocks and contracts in progress | 3 | €6,600 | €0 | -€6,600 | -100% |
| Stocks | 30/36 | €6,600 | €0 | -€6,600 | -100% |
| Amounts receivable within one year | 40/41 | €2,403,864 | €226,725 | -€2.2m | -90.6% |
| Trade receivables | 40 | €43,340 | €40,391 | -€2,949 | -6.8% |
| Other amounts receivable | 41 | €2,360,523 | €186,334 | -€2.2m | -92.1% |
| Current investments | 50/53 | €809,446 | €972,371 | +€162,925 | +20.1% |
| Cash at bank and in hand | 54/58 | €1,680,444 | €423,271 | -€1.3m | -74.8% |
| Deferred charges and accrued income | 490/1 | €24,988 | €16,106 | -€8,882 | -35.5% |
| Total equity and liabilities | 10/49 | €11,420,202 | €11,560,470 | +€140,268 | +1.2% |
| Equity | 10/15 | €5,099,309 | €5,022,498 | -€76,811 | -1.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €5,074,309 | €4,997,498 | -€76,811 | -1.5% |
| Tax-exempt reserves | 132 | €4,285,915 | €4,070,353 | -€215,561 | -5.0% |
| Distributable reserves | 133 | €788,395 | €927,145 | +€138,750 | +17.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €1,428,638 | €1,356,784 | -€71,854 | -5.0% |
| Deferred taxes | 168 | €1,428,638 | €1,356,784 | -€71,854 | -5.0% |
| Amounts payable | 17/49 | €4,892,255 | €5,181,188 | +€288,933 | +5.9% |
| Amounts payable after more than one year | 17 | €2,930,000 | €2,676,667 | -€253,333 | -8.6% |
| Financial debts | 170/4 | €2,930,000 | €2,676,667 | -€253,333 | -8.6% |
| Amounts payable within one year | 42/48 | €1,958,306 | €2,502,119 | +€543,814 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €253,333 | €253,333 | = | 0.0% |
| Trade debts | 44 | €149,323 | €84,033 | -€65,289 | -43.7% |
| Suppliers | 440/4 | €149,323 | €84,033 | -€65,289 | -43.7% |
| Taxes, remuneration and social security | 45 | €24,626 | €5,341 | -€19,285 | -78.3% |
| Taxes | 450/3 | €24,626 | €5,341 | -€19,285 | -78.3% |
| Other amounts payable | 47/48 | €1,531,023 | €2,159,412 | +€628,388 | +41.0% |
| Accrued charges and deferred income | 492/3 | €3,949 | €2,401 | -€1,548 | -39.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230,239 | €418,148 | +€187,908 | +81.6% |
| Other operating charges | 640/8 | €14,239 | €17,025 | +€2,785 | +19.6% |
| Non-recurring operating charges | 66A | €22,000 | €0 | -€22,000 | -100% |
| Gross operating margin | 9900 | -€45,484 | -€163,481 | -€117,997 | -259% |
| Operating profit (loss) | 9901 | -€311,962 | -€598,653 | -€286,691 | -91.9% |
| Financial income | 75/76B | €218,277 | €603,227 | +€384,950 | +176% |
| Recurring financial income | 75 | €218,277 | €603,227 | +€384,950 | +176% |
| Financial charges | 65/66B | €87,136 | €153,239 | +€66,103 | +75.9% |
| Recurring financial charges | 65 | €87,136 | €153,239 | +€66,103 | +75.9% |
| Profit (loss) for the period before taxes | 9903 | -€180,821 | -€148,665 | +€32,156 | +17.8% |
| Transfer from deferred taxes | 780 | €49,747 | €71,854 | +€22,107 | +44.4% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€131,074 | -€76,811 | +€54,263 | +41.4% |
| Transfer from tax-exempt reserves | 789 | €149,242 | €215,561 | +€66,320 | +44.4% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €18,168 | €138,750 | +€120,583 | +664% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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.