SOH Djinu: 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.
SOH Djinu
Largest movements
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year +€19,880
up €19,880 (+77.6%), from €25,629 to €45,509
of which Other amounts receivable: +€23,783
- Tax, wage and social debts -€24,326
down €24,326 (-81.9%), from €29,693 to €5,366
- Profit (loss) carried forward -€3,764
down €3,764 (-3.7%), from €103,058 to €99,294
- Trade debts -€3,676
down €3,676 (-87.4%), from €4,207 to €531
- Gross operating margin -€25,495
down €25,495, from €21,918 to -€3,577
- Taxes -€5,285
down €5,285 (-98.5%), from €5,366 to €81
- Financial income -€625
down €625 (-31.9%), from €1,960 to €1,336
- Financial charges -€305
down €305 (-64.2%), from €475 to €170
- Staff costs +€292
new in 2025: €292
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 | €139,957 | €108,191 | -€31,767 | -22.7% |
| Fixed assets | 21/28 | €444 | - | -€444 | |
| Tangible fixed assets | 22/27 | €444 | - | -€444 | |
| Furniture and vehicles | 24 | €444 | - | -€444 | |
| Current assets | 29/58 | €139,513 | €108,191 | -€31,323 | -22.5% |
| Amounts receivable within one year | 40/41 | €25,629 | €45,509 | +€19,880 | +77.6% |
| Trade receivables | 40 | €5,588 | €1,685 | -€3,903 | -69.8% |
| Other amounts receivable | 41 | €20,041 | €43,824 | +€23,783 | +119% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €62,861 | €61,470 | -€1,391 | -2.2% |
| Deferred charges and accrued income | 490/1 | €1,023 | €1,212 | +€189 | +18.4% |
| Total equity and liabilities | 10/49 | €139,957 | €108,191 | -€31,767 | -22.7% |
| Equity | 10/15 | €106,058 | €102,294 | -€3,764 | -3.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,058 | €99,294 | -€3,764 | -3.7% |
| Amounts payable | 17/49 | €33,900 | €5,897 | -€28,003 | -82.6% |
| Amounts payable within one year | 42/48 | €33,900 | €5,897 | -€28,003 | -82.6% |
| Trade debts | 44 | €4,207 | €531 | -€3,676 | -87.4% |
| Suppliers | 440/4 | €4,207 | €531 | -€3,676 | -87.4% |
| Taxes, remuneration and social security | 45 | €29,693 | €5,366 | -€24,326 | -81.9% |
| Taxes | 450/3 | €29,693 | €5,366 | -€24,326 | -81.9% |
| Remuneration, social security and pensions | 62 | - | €292 | +€292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €463 | €444 | -€20 | -4.2% |
| Other operating charges | 640/8 | €352 | €536 | +€183 | +52.1% |
| Gross operating margin | 9900 | €21,918 | -€3,577 | -€25,495 | |
| Operating profit (loss) | 9901 | €21,103 | -€4,848 | -€25,951 | |
| Financial income | 75/76B | €1,960 | €1,336 | -€625 | -31.9% |
| Recurring financial income | 75 | €1,960 | €1,336 | -€625 | -31.9% |
| Financial charges | 65/66B | €475 | €170 | -€305 | -64.2% |
| Recurring financial charges | 65 | €475 | €170 | -€305 | -64.2% |
| Profit (loss) for the period before taxes | 9903 | €22,588 | -€3,683 | -€26,271 | |
| Income taxes | 67/77 | €5,366 | €81 | -€5,285 | -98.5% |
| Profit (loss) for the period | 9904 | €17,222 | -€3,764 | -€20,986 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,222 | -€3,764 | -€20,986 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.