Well, if you really want to be conscientious, change it a end and then again at beginning. Suppose you change at the end of the season. The bike sits there, but the air in the engine gets exchanged by changing temperatures. Also condensation forms, some of which cannot evaporate before it seeps into the oil. Now there's your reason to change oil at beginning of the season to get rid of all that winter has done. So, if you are going to do at the beginning, so long as the level is correct at end of season, let it sit. Add fuel treatment though, particularly one meant for ethanol fuel for it can get yucky if it sits too long.