B & B 4 SEASONS: what changed
B & B 4 SEASONS
Largest movements
- Receivables within one year -€13,252
down €13,252 (-83.6%), from €15,857 to €2,604
of which Other amounts receivable: -€12,012
- Cash +€11,849
up €11,849 (+38.2%), from €30,993 to €42,843
mainly Receivables within one year (+€13,252) and Net result for the year (+€5,348)
- Tangible fixed assets -€1,664
down €1,664 (-30.6%), from €5,443 to €3,779
of which Plant, machinery and equipment: -€1,288
- Other debts -€8,792
down €8,792 (-35.1%), from €25,042 to €16,250
- Profit (loss) carried forward +€5,348
up €5,348 (+58.7%), from €9,114 to €14,462
- Tax, wage and social debts +€913
up €913 (+119%), from €769 to €1,682
- Gross operating margin -€6,689
down €6,689 (-43.8%), from €15,267 to €8,578
- Taxes +€888
new in 2025: €888
- Financial income -€440
down €440 (-68.4%), from €643 to €203
- Depreciation +€156
up €156 (+10.3%), from €1,508 to €1,664
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,513 | €51,677 | -€2,836 | -5.2% |
| Fixed assets | 21/28 | €5,443 | €3,779 | -€1,664 | -30.6% |
| Tangible fixed assets | 22/27 | €5,443 | €3,779 | -€1,664 | -30.6% |
| Plant, machinery and equipment | 23 | €4,071 | €2,782 | -€1,288 | -31.6% |
| Other tangible fixed assets | 26 | €1,372 | €997 | -€376 | -27.4% |
| Current assets | 29/58 | €49,070 | €47,898 | -€1,172 | -2.4% |
| Amounts receivable within one year | 40/41 | €15,857 | €2,604 | -€13,252 | -83.6% |
| Trade receivables | 40 | €3,820 | €2,580 | -€1,240 | -32.5% |
| Other amounts receivable | 41 | €12,037 | €24 | -€12,012 | -99.8% |
| Cash at bank and in hand | 54/58 | €30,993 | €42,843 | +€11,849 | +38.2% |
| Deferred charges and accrued income | 490/1 | €2,220 | €2,451 | +€230 | +10.4% |
| Total equity and liabilities | 10/49 | €54,513 | €51,677 | -€2,836 | -5.2% |
| Equity | 10/15 | €27,714 | €33,062 | +€5,348 | +19.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,114 | €14,462 | +€5,348 | +58.7% |
| Amounts payable | 17/49 | €26,799 | €18,615 | -€8,184 | -30.5% |
| Amounts payable within one year | 42/48 | €26,799 | €18,615 | -€8,184 | -30.5% |
| Trade debts | 44 | €988 | €683 | -€305 | -30.9% |
| Suppliers | 440/4 | €988 | €683 | -€305 | -30.9% |
| Taxes, remuneration and social security | 45 | €769 | €1,682 | +€913 | +119% |
| Taxes | 450/3 | €769 | €1,682 | +€913 | +119% |
| Other amounts payable | 47/48 | €25,042 | €16,250 | -€8,792 | -35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,508 | €1,664 | +€156 | +10.3% |
| Other operating charges | 640/8 | €656 | €675 | +€19 | +2.9% |
| Gross operating margin | 9900 | €15,267 | €8,578 | -€6,689 | -43.8% |
| Operating profit (loss) | 9901 | €13,102 | €6,239 | -€6,863 | -52.4% |
| Financial income | 75/76B | €643 | €203 | -€440 | -68.4% |
| Recurring financial income | 75 | €643 | €203 | -€440 | -68.4% |
| Financial charges | 65/66B | €81 | €207 | +€126 | +155% |
| Recurring financial charges | 65 | €81 | €207 | +€126 | +155% |
| Profit (loss) for the period before taxes | 9903 | €13,664 | €6,236 | -€7,429 | -54.4% |
| Income taxes | 67/77 | - | €888 | +€888 | |
| Profit (loss) for the period | 9904 | €13,664 | €5,348 | -€8,317 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,664 | €5,348 | -€8,317 | -60.9% |
Next steps
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.