Skip to content

4 SEASON: 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.

What changed

4 SEASON

BE 0797.167.675
NACE 96.210, Hairdressing and barber services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,001
2024 · €3,193-€1,193
Equity
€6,694
2024 · €4,693+€2,001
Cash
€5,093
2024 · €5,630-€537
Balance sheet total
€29,484
2024 · €5,630+€23,854

Largest movements

2024 to 2025
Assets
  • Stocks and contracts +€13,500

    new in 2025: €13,500

  • Receivables within one year +€10,891

    new in 2025: €10,891

    of which Trade receivables: +€10,253

  • Cash -€537

    down €537 (-9.5%), from €5,630 to €5,093

    mainly Stocks and contracts (-€13,500) and Receivables within one year (-€10,891)

Equity and liabilities
  • Other debts +€11,011

    new in 2025: €11,011

  • Trade debts +€10,925

    new in 2025: €10,925

  • Profit (loss) carried forward +€2,001

    up €2,001 (+62.6%), from €3,193 to €5,194

Income statement
  • Staff costs +€5,302

    up €5,302 (+4,687%), from €113 to €5,415

  • Gross operating margin +€3,257

    up €3,257 (+66.6%), from €4,891 to €8,149

  • Other operating charges -€1,023

    no longer reported in 2025 (was €1,023)

  • Taxes +€667

    new in 2025: €667

  • Financial charges -€495

    down €495 (-88.2%), from €562 to €67

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €3,193
Gross operating margin +€3,257
Staff costs -€5,302
Other operating charges +€1,023
Financial income -€0
Financial charges +€495
Taxes -€667
Result 2025 €2,001
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations -€537
Investment €0
Financing €0
Cash 2024 €5,630
Net result for the year +€2,001
Stocks and contracts -€13,500
Receivables within one year -€10,891
Trade debts +€10,925
Tax, wage and social debts -€83
Other debts +€11,011
Cash 2025 €5,093
brings cash intakes cash out
Every line side by side 31 lines
Line Code 2024 2025 Change %
Total assets 20/58 €5,630 €29,484 +€23,854 +424%
Current assets 29/58 €5,630 €29,484 +€23,854 +424%
Stocks and contracts in progress 3 - €13,500 +€13,500
Contracts in progress 37 - €13,500 +€13,500
Amounts receivable within one year 40/41 - €10,891 +€10,891
Trade receivables 40 - €10,253 +€10,253
Other amounts receivable 41 - €638 +€638
Cash at bank and in hand 54/58 €5,630 €5,093 -€537 -9.5%
Total equity and liabilities 10/49 €5,630 €29,484 +€23,854 +424%
Equity 10/15 €4,693 €6,694 +€2,001 +42.6%
Contributions 10/11 €1,500 €1,500 = 0.0%
Profit (loss) carried forward 14 €3,193 €5,194 +€2,001 +62.6%
Amounts payable 17/49 €937 €22,790 +€21,853 +2,333%
Amounts payable within one year 42/48 €937 €22,790 +€21,853 +2,333%
Trade debts 44 - €10,925 +€10,925
Suppliers 440/4 - €10,925 +€10,925
Taxes, remuneration and social security 45 €937 €854 -€83 -8.8%
Taxes 450/3 €937 €854 -€83 -8.8%
Other amounts payable 47/48 - €11,011 +€11,011
Remuneration, social security and pensions 62 €113 €5,415 +€5,302 +4,687%
Other operating charges 640/8 €1,023 - -€1,023
Gross operating margin 9900 €4,891 €8,149 +€3,257 +66.6%
Operating profit (loss) 9901 €3,755 €2,734 -€1,021 -27.2%
Financial income 75/76B €0 - -€0
Recurring financial income 75 €0 - -€0
Financial charges 65/66B €562 €67 -€495 -88.2%
Recurring financial charges 65 €562 €67 -€495 -88.2%
Profit (loss) for the period before taxes 9903 €3,193 €2,667 -€526 -16.5%
Income taxes 67/77 - €667 +€667
Profit (loss) for the period 9904 €3,193 €2,001 -€1,193 -37.4%
Profit (loss) for the period to be appropriated 9905 €3,193 €2,001 -€1,193 -37.4%

Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.