LA SAISON: 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.
LA SAISON
Largest movements
- Cash -€32,598
down €32,598 (-42.8%), from €76,173 to €43,575
mainly Other debts (-€42,573) and Investment in fixed assets (net) (-€4,696)
- Stocks and contracts -€4,690
down €4,690 (-24.2%), from €19,376 to €14,686
- Other debts -€42,573
down €42,573 (-87.8%), from €48,462 to €5,889
- Trade debts +€6,311
up €6,311 (+221%), from €2,857 to €9,168
- Tax, wage and social debts -€4,392
down €4,392 (-13.5%), from €32,443 to €28,050
of which Taxes: -€2,783
- Profit (loss) carried forward +€1,394
up €1,394 (+3.1%), from €44,933 to €46,327
- Gross operating margin +€92,344
up €92,344 (+449%), from €20,577 to €112,921
- Staff costs +€40,313
up €40,313 (+78.9%), from €51,110 to €91,423
- Taxes +€10,650
up €10,650 (+475%), from €2,242 to €12,892
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.
Derived cash bridge
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 | €132,695 | €93,434 | -€39,260 | -29.6% |
| Fixed assets | 21/28 | €16,243 | €15,400 | -€843 | -5.2% |
| Tangible fixed assets | 22/27 | €11,243 | €10,400 | -€843 | -7.5% |
| Plant, machinery and equipment | 23 | €9,157 | €9,608 | +€452 | +4.9% |
| Furniture and vehicles | 24 | €2,086 | €791 | -€1,295 | -62.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €116,452 | €78,035 | -€38,417 | -33.0% |
| Stocks and contracts in progress | 3 | €19,376 | €14,686 | -€4,690 | -24.2% |
| Stocks | 30/36 | €19,376 | €14,686 | -€4,690 | -24.2% |
| Amounts receivable within one year | 40/41 | €19,977 | €19,398 | -€579 | -2.9% |
| Trade receivables | 40 | €10,400 | €12,969 | +€2,569 | +24.7% |
| Other amounts receivable | 41 | €9,577 | €6,429 | -€3,148 | -32.9% |
| Cash at bank and in hand | 54/58 | €76,173 | €43,575 | -€32,598 | -42.8% |
| Deferred charges and accrued income | 490/1 | €925 | €375 | -€550 | -59.5% |
| Total equity and liabilities | 10/49 | €132,695 | €93,434 | -€39,260 | -29.6% |
| Equity | 10/15 | €48,933 | €50,327 | +€1,394 | +2.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €44,933 | €46,327 | +€1,394 | +3.1% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €83,761 | €43,107 | -€40,654 | -48.5% |
| Amounts payable within one year | 42/48 | €83,761 | €43,107 | -€40,654 | -48.5% |
| Trade debts | 44 | €2,857 | €9,168 | +€6,311 | +221% |
| Suppliers | 440/4 | €2,857 | €9,168 | +€6,311 | +221% |
| Taxes, remuneration and social security | 45 | €32,443 | €28,050 | -€4,392 | -13.5% |
| Taxes | 450/3 | €23,788 | €21,005 | -€2,783 | -11.7% |
| Remuneration and social security | 454/9 | €8,654 | €7,045 | -€1,609 | -18.6% |
| Other amounts payable | 47/48 | €48,462 | €5,889 | -€42,573 | -87.8% |
| Remuneration, social security and pensions | 62 | €51,110 | €91,423 | +€40,313 | +78.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,199 | €5,539 | +€340 | +6.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | €0 | €1,165 | +€1,165 | |
| Gross operating margin | 9900 | €20,577 | €112,921 | +€92,344 | +449% |
| Operating profit (loss) | 9901 | -€36,116 | €14,407 | +€50,523 | |
| Financial income | 75/76B | €196 | €230 | +€34 | +17.2% |
| Recurring financial income | 75 | €196 | €230 | +€34 | +17.2% |
| Financial charges | 65/66B | €228 | €350 | +€123 | +53.8% |
| Recurring financial charges | 65 | €228 | €350 | +€123 | +53.8% |
| Profit (loss) for the period before taxes | 9903 | -€36,148 | €14,286 | +€50,434 | |
| Transfer from deferred taxes | 780 | €11,061 | €0 | -€11,061 | -100% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €2,242 | €12,892 | +€10,650 | +475% |
| Profit (loss) for the period | 9904 | -€27,329 | €1,394 | +€28,723 | |
| Transfer from tax-exempt reserves | 789 | €33,183 | €0 | -€33,183 | -100% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €5,854 | €1,394 | -€4,460 | -76.2% |
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 19 October 2026 via checked.be.