4 SAISONS LC: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
4 SAISONS LC
Largest movements
- Cash -€9,586
down €9,586 (-80.1%), from €11,973 to €2,387
mainly Investment in fixed assets (net) (-€10,642) and Receivables within one year (-€7,052)
- Tangible fixed assets +€7,071
up €7,071 (+247.6%), from €2,856 to €9,927
of which Plant, machinery and equipment: +€6,757
- Receivables within one year +€7,052
up €7,052 (+34.7%), from €20,337 to €27,389
of which Trade receivables: +€3,552
- Profit (loss) carried forward +€7,211
up €7,211 (+16.4%), from -€43,927 to -€36,717
- Tax, wage and social debts +€3,703
up €3,703 (+107.7%), from €3,437 to €7,140
of which Taxes: +€3,027
- Debts after one year -€3,466
down €3,466 (-92.2%), from €3,758 to €292
- Trade debts -€2,824
down €2,824 (-17.4%), from €16,228 to €13,404
- Staff costs +€22,899
up €22,899 (+15727.3%), from €146 to €23,045
- Gross operating margin +€20,659
up €20,659 (+96.9%), from €21,321 to €41,980
- Depreciation +€2,254
up €2,254 (+171.0%), from €1,318 to €3,572
- Taxes +€751
up €751 (+26.7%), from €2,812 to €3,563
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,898 | €40,471 | +€4,573 | +12.7% |
| Fixed assets | 21/28 | €2,856 | €9,927 | +€7,071 | +247.6% |
| Tangible fixed assets | 22/27 | €2,856 | €9,927 | +€7,071 | +247.6% |
| Plant, machinery and equipment | 23 | €2,558 | €9,316 | +€6,757 | +264.1% |
| Furniture and vehicles | 24 | €298 | €611 | +€313 | +105.3% |
| Current assets | 29/58 | €33,042 | €30,544 | -€2,497 | -7.6% |
| Amounts receivable within one year | 40/41 | €20,337 | €27,389 | +€7,052 | +34.7% |
| Trade receivables | 40 | €19,506 | €23,058 | +€3,552 | +18.2% |
| Other amounts receivable | 41 | €831 | €4,331 | +€3,500 | +421.4% |
| Cash at bank and in hand | 54/58 | €11,973 | €2,387 | -€9,586 | -80.1% |
| Deferred charges and accrued income | 490/1 | €732 | €769 | +€37 | +5.1% |
| Total equity and liabilities | 10/49 | €35,898 | €40,471 | +€4,573 | +12.7% |
| Equity | 10/15 | -€23,327 | -€16,117 | +€7,211 | +30.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,927 | -€36,717 | +€7,211 | +16.4% |
| Amounts payable | 17/49 | €59,225 | €56,587 | -€2,638 | -4.5% |
| Amounts payable after more than one year | 17 | €3,758 | €292 | -€3,466 | -92.2% |
| Financial debts | 170/4 | €3,758 | €292 | -€3,466 | -92.2% |
| Amounts payable within one year | 42/48 | €55,174 | €56,296 | +€1,121 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €3,401 | €3,466 | +€65 | +1.9% |
| Trade debts | 44 | €16,228 | €13,404 | -€2,824 | -17.4% |
| Suppliers | 440/4 | €16,228 | €13,404 | -€2,824 | -17.4% |
| Taxes, remuneration and social security | 45 | €3,437 | €7,140 | +€3,703 | +107.7% |
| Taxes | 450/3 | €3,437 | €6,464 | +€3,027 | +88.1% |
| Remuneration and social security | 454/9 | - | €676 | +€676 | |
| Other amounts payable | 47/48 | €32,109 | €32,286 | +€177 | +0.6% |
| Accrued charges and deferred income | 492/3 | €292 | - | -€292 | |
| Remuneration, social security and pensions | 62 | €146 | €23,045 | +€22,899 | +15727.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,318 | €3,572 | +€2,254 | +171.0% |
| Other operating charges | 640/8 | €821 | €1,228 | +€407 | +49.5% |
| Non-recurring operating charges | 66A | €3,210 | €3,145 | -€65 | -2.0% |
| Gross operating margin | 9900 | €21,321 | €41,980 | +€20,659 | +96.9% |
| Operating profit (loss) | 9901 | €15,827 | €10,991 | -€4,836 | -30.6% |
| Financial income | 75/76B | €0 | €44 | +€44 | +145966.7% |
| Recurring financial income | 75 | €0 | €44 | +€44 | +145966.7% |
| Financial charges | 65/66B | €335 | €261 | -€74 | -22.1% |
| Recurring financial charges | 65 | €335 | €261 | -€74 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €15,492 | €10,774 | -€4,718 | -30.5% |
| Income taxes | 67/77 | €2,812 | €3,563 | +€751 | +26.7% |
| Profit (loss) for the period | 9904 | €12,680 | €7,211 | -€5,469 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,680 | €7,211 | -€5,469 | -43.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.