NEW SOJO: 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.
NEW SOJO
Largest movements
- Receivables within one year -€12,748
down €12,748 (-64.0%), from €19,922 to €7,174
of which Other amounts receivable: -€12,690
- Tangible fixed assets +€5,831
up €5,831 (+533.0%), from €1,094 to €6,925
- Stocks and contracts +€4,193
up €4,193 (+59.0%), from €7,106 to €11,299
- Deferred charges and accrued income -€3,782
down €3,782 (-55.2%), from €6,855 to €3,073
- Cash +€1,831
up €1,831 (+31.7%), from €5,775 to €7,606
mainly Receivables within one year (+€12,748) and Deferred charges and accrued income (+€3,782)
- Trade debts -€4,596
down €4,596 (-29.1%), from €15,816 to €11,220
- Profit (loss) carried forward -€3,126
down €3,126 (-5.5%), from -€57,028 to -€60,154
- Tax, wage and social debts +€3,042
up €3,042 (+4.0%), from €75,224 to €78,267
of which Taxes: +€3,312
- Staff costs -€13,831
down €13,831 (-13.6%), from €101,724 to €87,893
- Gross operating margin -€11,382
down €11,382 (-9.8%), from €115,702 to €104,321
- Financial charges +€2,005
up €2,005 (+35.0%), from €5,727 to €7,733
of which Non-recurring financial charges: +€2,530
- Taxes +€1,350
up €1,350 (+126.3%), from €1,069 to €2,419
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.
Cash bridge derived
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 | €40,752 | €36,077 | -€4,675 | -11.5% |
| Fixed assets | 21/28 | €1,094 | €6,925 | +€5,831 | +533.0% |
| Tangible fixed assets | 22/27 | €1,094 | €6,925 | +€5,831 | +533.0% |
| Furniture and vehicles | 24 | €1,094 | €6,925 | +€5,831 | +533.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €39,658 | €29,152 | -€10,506 | -26.5% |
| Stocks and contracts in progress | 3 | €7,106 | €11,299 | +€4,193 | +59.0% |
| Stocks | 30/36 | €7,106 | €11,299 | +€4,193 | +59.0% |
| Amounts receivable within one year | 40/41 | €19,922 | €7,174 | -€12,748 | -64.0% |
| Trade receivables | 40 | €860 | €802 | -€58 | -6.8% |
| Other amounts receivable | 41 | €19,062 | €6,372 | -€12,690 | -66.6% |
| Cash at bank and in hand | 54/58 | €5,775 | €7,606 | +€1,831 | +31.7% |
| Deferred charges and accrued income | 490/1 | €6,855 | €3,073 | -€3,782 | -55.2% |
| Total equity and liabilities | 10/49 | €40,752 | €36,077 | -€4,675 | -11.5% |
| Equity | 10/15 | -€50,288 | -€53,414 | -€3,126 | -6.2% |
| Contributions | 10/11 | €6,740 | €6,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,028 | -€60,154 | -€3,126 | -5.5% |
| Amounts payable | 17/49 | €91,040 | €89,492 | -€1,548 | -1.7% |
| Amounts payable within one year | 42/48 | €91,040 | €89,492 | -€1,548 | -1.7% |
| Financial debts | 43 | - | €5 | +€5 | |
| Credit institutions | 430/8 | - | €5 | +€5 | |
| Trade debts | 44 | €15,816 | €11,220 | -€4,596 | -29.1% |
| Suppliers | 440/4 | €15,816 | €11,220 | -€4,596 | -29.1% |
| Taxes, remuneration and social security | 45 | €75,224 | €78,267 | +€3,042 | +4.0% |
| Taxes | 450/3 | €35,191 | €38,502 | +€3,312 | +9.4% |
| Remuneration and social security | 454/9 | €40,034 | €39,764 | -€269 | -0.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €101,724 | €87,893 | -€13,831 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €582 | €485 | -€97 | -16.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €610 | €0 | -€610 | -100.0% |
| Other operating charges | 640/8 | €9,851 | €9,268 | -€583 | -5.9% |
| Non-recurring operating charges | 66A | €134 | €0 | -€134 | -100.0% |
| Gross operating margin | 9900 | €115,702 | €104,321 | -€11,382 | -9.8% |
| Operating profit (loss) | 9901 | €2,802 | €6,675 | +€3,873 | +138.2% |
| Financial income | 75/76B | €1 | €350 | +€349 | +26021.6% |
| Recurring financial income | 75 | €1 | €350 | +€349 | +26021.6% |
| Financial charges | 65/66B | €5,727 | €7,733 | +€2,005 | +35.0% |
| Recurring financial charges | 65 | €5,367 | €4,843 | -€525 | -9.8% |
| Non-recurring financial charges | 66B | €360 | €2,890 | +€2,530 | +702.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,924 | -€708 | +€2,216 | +75.8% |
| Income taxes | 67/77 | €1,069 | €2,419 | +€1,350 | +126.3% |
| Profit (loss) for the period | 9904 | -€3,993 | -€3,126 | +€866 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,993 | -€3,126 | +€866 | +21.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.