BIO 4 SEASONS: what changed
What changed
BIO 4 SEASONS
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
-€30,936
2024 · €14,932-€45,869
Equity
-€48,366
2024 · -€17,430-€30,936
Cash
€23,272
2024 · €17,961+€5,312
Balance sheet total
€805,381
2024 · €896,457-€91,076
Largest movements
Assets
- Tangible fixed assets -€72,313
down €72,313 (-10.7%), from €678,533 to €606,220
Equity and liabilities
- Debts after one year -€64,734
down €64,734 (-14.8%), from €437,946 to €373,212
- Profit (loss) carried forward -€30,936
down €30,936 (-38.5%), from -€80,430 to -€111,366
- Other debts +€26,331
up €26,331 (+15.2%), from €173,273 to €199,603
- Tax, wage and social debts -€22,349
down €22,349 (-58.9%), from €37,934 to €15,586
of which Remuneration and social security: -€22,004
- Trade debts +€15,254
up €15,254 (+9.5%), from €160,359 to €175,613
Income statement
- Gross operating margin -€31,576
down €31,576 (-12.0%), from €264,181 to €232,605
- Financial income -€9,391
down €9,391 (-97.7%), from €9,615 to €225
- Staff costs +€5,384
up €5,384 (+3.5%), from €153,390 to €158,773
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
€14,932
Gross operating margin
-€31,576
Staff costs
-€5,384
Depreciation
-€93
Other operating charges
-€806
Financial income
-€9,391
Financial charges
+€1,368
Taxes
+€12
Result 2025
-€30,936
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
+€87,211
Investment
-€3,000
Financing
-€78,899
Cash 2024
€17,961
From operations (derived)
+€87,211
Net result for the year
-€30,936
Depreciation
+€83,486
Stocks and contracts
+€4,847
Receivables within one year
+€6,631
Deferred charges and accrued income
+€4,423
Trade debts
+€15,254
Tax, wage and social debts
-€22,349
Other debts
+€26,331
Accrued charges and deferred income
-€476
Investment (derived)
-€3,000
Investment in fixed assets (net)
-€3,000
Financing
-€78,899
Debts after one year
-€64,734
Current portion of long-term debt
-€14,165
Cash 2025
€23,272
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €896,457 | €805,381 | -€91,076 | -10.2% |
| Fixed assets | 21/28 | €720,368 | €639,882 | -€80,486 | -11.2% |
| Intangible fixed assets | 21 | €41,835 | €33,662 | -€8,173 | -19.5% |
| Tangible fixed assets | 22/27 | €678,533 | €606,220 | -€72,313 | -10.7% |
| Land and buildings | 22 | €390,527 | €373,967 | -€16,559 | -4.2% |
| Plant, machinery and equipment | 23 | €149,613 | €124,860 | -€24,753 | -16.5% |
| Furniture and vehicles | 24 | €98,065 | €76,335 | -€21,729 | -22.2% |
| Leasing and similar rights | 25 | €40,329 | €31,058 | -€9,272 | -23.0% |
| Current assets | 29/58 | €176,089 | €165,499 | -€10,590 | -6.0% |
| Stocks and contracts in progress | 3 | €66,492 | €61,645 | -€4,847 | -7.3% |
| Stocks | 30/36 | €66,492 | €61,645 | -€4,847 | -7.3% |
| Amounts receivable within one year | 40/41 | €86,437 | €79,806 | -€6,631 | -7.7% |
| Trade receivables | 40 | €69,700 | €67,044 | -€2,656 | -3.8% |
| Other amounts receivable | 41 | €16,737 | €12,762 | -€3,975 | -23.7% |
| Cash at bank and in hand | 54/58 | €17,961 | €23,272 | +€5,312 | +29.6% |
| Deferred charges and accrued income | 490/1 | €5,200 | €776 | -€4,423 | -85.1% |
| Total equity and liabilities | 10/49 | €896,457 | €805,381 | -€91,076 | -10.2% |
| Equity | 10/15 | -€17,430 | -€48,366 | -€30,936 | -177% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,430 | -€111,366 | -€30,936 | -38.5% |
| Amounts payable | 17/49 | €913,887 | €853,747 | -€60,140 | -6.6% |
| Amounts payable after more than one year | 17 | €437,946 | €373,212 | -€64,734 | -14.8% |
| Financial debts | 170/4 | €437,946 | €373,212 | -€64,734 | -14.8% |
| Amounts payable within one year | 42/48 | €475,465 | €480,535 | +€5,071 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €78,899 | €64,734 | -€14,165 | -18.0% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €160,359 | €175,613 | +€15,254 | +9.5% |
| Suppliers | 440/4 | €160,359 | €175,613 | +€15,254 | +9.5% |
| Taxes, remuneration and social security | 45 | €37,934 | €15,586 | -€22,349 | -58.9% |
| Taxes | 450/3 | €11,178 | €10,833 | -€345 | -3.1% |
| Remuneration and social security | 454/9 | €26,757 | €4,753 | -€22,004 | -82.2% |
| Other amounts payable | 47/48 | €173,273 | €199,603 | +€26,331 | +15.2% |
| Accrued charges and deferred income | 492/3 | €476 | - | -€476 | |
| Remuneration, social security and pensions | 62 | €153,390 | €158,773 | +€5,384 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,394 | €83,486 | +€93 | +0.1% |
| Other operating charges | 640/8 | €10,857 | €11,663 | +€806 | +7.4% |
| Gross operating margin | 9900 | €264,181 | €232,605 | -€31,576 | -12.0% |
| Operating profit (loss) | 9901 | €16,541 | -€21,318 | -€37,859 | |
| Financial income | 75/76B | €9,615 | €225 | -€9,391 | -97.7% |
| Recurring financial income | 75 | €9,615 | €225 | -€9,391 | -97.7% |
| Financial charges | 65/66B | €11,077 | €9,709 | -€1,368 | -12.4% |
| Recurring financial charges | 65 | €11,077 | €9,709 | -€1,368 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €15,079 | -€30,802 | -€45,881 | |
| Income taxes | 67/77 | €147 | €135 | -€12 | -8.3% |
| Profit (loss) for the period | 9904 | €14,932 | -€30,936 | -€45,869 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,932 | -€30,936 | -€45,869 |
Next steps
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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 5 November 2026 via checked.be.