SOJA CJ: what changed
SOJA CJ
Largest movements
- Tangible fixed assets -€37,572
down €37,572 (-18.8%), from €200,123 to €162,552
- Stocks and contracts +€16,004
up €16,004 (+79.5%), from €20,131 to €36,135
- Receivables within one year -€13,221
down €13,221 (-87.4%), from €15,134 to €1,913
- Financial fixed assets +€6,900
up €6,900 (+1,380%), from €500 to €7,400
- Cash -€2,768
down €2,768 (-8.9%), from €31,174 to €28,406
mainly Debts after one year (-€77,831) and Trade debts (-€19,307)
- Debts after one year -€77,831
down €77,831 (-35.8%), from €217,622 to €139,791
- Profit (loss) carried forward +€33,084
up €33,084 (+36.1%), from -€91,698 to -€58,615
- Trade debts -€19,307
down €19,307 (-73.2%), from €26,387 to €7,079
- Tax, wage and social debts +€18,096
up €18,096 (+110%), from €16,425 to €34,521
of which Remuneration and social security: +€14,707
- Other debts +€15,128
up €15,128 (+121%), from €12,544 to €27,672
- Staff costs +€64,461
up €64,461 (+81.1%), from €79,475 to €143,936
- Gross operating margin +€46,986
up €46,986 (+24.7%), from €189,987 to €236,972
- Depreciation +€2,428
up €2,428 (+5.2%), from €47,119 to €49,547
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €267,122 | €236,406 | -€30,717 | -11.5% |
| Fixed assets | 21/28 | €200,623 | €169,952 | -€30,672 | -15.3% |
| Tangible fixed assets | 22/27 | €200,123 | €162,552 | -€37,572 | -18.8% |
| Plant, machinery and equipment | 23 | €38,446 | €28,526 | -€9,921 | -25.8% |
| Furniture and vehicles | 24 | €25,538 | €13,963 | -€11,574 | -45.3% |
| Other tangible fixed assets | 26 | €136,140 | €120,063 | -€16,077 | -11.8% |
| Financial fixed assets | 28 | €500 | €7,400 | +€6,900 | +1,380% |
| Current assets | 29/58 | €66,499 | €66,454 | -€45 | -0.1% |
| Stocks and contracts in progress | 3 | €20,131 | €36,135 | +€16,004 | +79.5% |
| Stocks | 30/36 | €20,131 | €36,135 | +€16,004 | +79.5% |
| Amounts receivable within one year | 40/41 | €15,134 | €1,913 | -€13,221 | -87.4% |
| Trade receivables | 40 | €15,134 | €1,913 | -€13,221 | -87.4% |
| Cash at bank and in hand | 54/58 | €31,174 | €28,406 | -€2,768 | -8.9% |
| Deferred charges and accrued income | 490/1 | €60 | €0 | -€60 | -100% |
| Total equity and liabilities | 10/49 | €267,122 | €236,406 | -€30,717 | -11.5% |
| Equity | 10/15 | -€73,098 | -€40,015 | +€33,084 | +45.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,698 | -€58,615 | +€33,084 | +36.1% |
| Amounts payable | 17/49 | €340,221 | €276,420 | -€63,800 | -18.8% |
| Amounts payable after more than one year | 17 | €217,622 | €139,791 | -€77,831 | -35.8% |
| Financial debts | 170/4 | €217,622 | €139,791 | -€77,831 | -35.8% |
| Amounts payable within one year | 42/48 | €121,848 | €136,503 | +€14,655 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €66,493 | €67,231 | +€738 | +1.1% |
| Trade debts | 44 | €26,387 | €7,079 | -€19,307 | -73.2% |
| Suppliers | 440/4 | €26,387 | €7,079 | -€19,307 | -73.2% |
| Taxes, remuneration and social security | 45 | €16,425 | €34,521 | +€18,096 | +110% |
| Taxes | 450/3 | €10,545 | €13,934 | +€3,389 | +32.1% |
| Remuneration and social security | 454/9 | €5,879 | €20,586 | +€14,707 | +250% |
| Other amounts payable | 47/48 | €12,544 | €27,672 | +€15,128 | +121% |
| Accrued charges and deferred income | 492/3 | €751 | €126 | -€625 | -83.2% |
| Remuneration, social security and pensions | 62 | €79,475 | €143,936 | +€64,461 | +81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,119 | €49,547 | +€2,428 | +5.2% |
| Other operating charges | 640/8 | €1,741 | €2,068 | +€327 | +18.8% |
| Gross operating margin | 9900 | €189,987 | €236,972 | +€46,986 | +24.7% |
| Operating profit (loss) | 9901 | €61,652 | €41,421 | -€20,231 | -32.8% |
| Financial income | 75/76B | €186 | €80 | -€106 | -57.0% |
| Recurring financial income | 75 | €186 | €80 | -€106 | -57.0% |
| Financial charges | 65/66B | €9,986 | €8,307 | -€1,679 | -16.8% |
| Recurring financial charges | 65 | €9,986 | €8,307 | -€1,679 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €51,851 | €33,194 | -€18,657 | -36.0% |
| Income taxes | 67/77 | - | €110 | +€110 | |
| Profit (loss) for the period | 9904 | €51,851 | €33,084 | -€18,768 | -36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,851 | €33,084 | -€18,768 | -36.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.