SOJEMA: 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.
SOJEMA
Largest movements
- Cash -€7,431
down €7,431 (-31.3%), from €23,752 to €16,321
mainly Net result for the year (-€7,502) and Receivables within one year (-€1,764)
- Receivables within one year +€1,764
up €1,764 (+96.2%), from €1,833 to €3,597
- Deferred charges and accrued income -€319
down €319 (-12.3%), from €2,588 to €2,268
- Profit (loss) carried forward -€7,502
down €7,502, from €5,643 to -€1,859
- Other debts +€900
new in 2025: €900
- Trade debts +€331
up €331 (+103.5%), from €319 to €650
- Gross operating margin +€797
up €797 (+11.7%), from -€6,835 to -€6,038
- Other operating charges +€683
up €683 (+578.6%), from €118 to €801
- Depreciation -€341
down €341 (-75.0%), from €455 to €114
- Taxes +€171
up €171 (+103.9%), from €164 to €335
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 | €28,287 | €22,186 | -€6,101 | -21.6% |
| Fixed assets | 21/28 | €114 | - | -€114 | |
| Tangible fixed assets | 22/27 | €114 | - | -€114 | |
| Furniture and vehicles | 24 | €114 | - | -€114 | |
| Current assets | 29/58 | €28,173 | €22,186 | -€5,987 | -21.3% |
| Amounts receivable within one year | 40/41 | €1,833 | €3,597 | +€1,764 | +96.2% |
| Other amounts receivable | 41 | €1,833 | €3,597 | +€1,764 | +96.2% |
| Cash at bank and in hand | 54/58 | €23,752 | €16,321 | -€7,431 | -31.3% |
| Deferred charges and accrued income | 490/1 | €2,588 | €2,268 | -€319 | -12.3% |
| Total equity and liabilities | 10/49 | €28,287 | €22,186 | -€6,101 | -21.6% |
| Equity | 10/15 | €27,967 | €20,465 | -€7,502 | -26.8% |
| Contributions | 10/11 | €9,023 | €9,023 | = | 0.0% |
| Capital | 10 | €9,023 | €9,023 | = | 0.0% |
| Issued capital | 100 | €19,336 | €19,336 | = | 0.0% |
| Uncalled capital | 101 | €10,312 | €10,312 | = | 0.0% |
| Reserves | 13 | €13,301 | €13,301 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,934 | €1,934 | = | 0.0% |
| Legal reserve | 130 | €1,934 | €1,934 | = | 0.0% |
| Distributable reserves | 133 | €11,367 | €11,367 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,643 | -€1,859 | -€7,502 | |
| Amounts payable | 17/49 | €319 | €1,721 | +€1,401 | +438.8% |
| Amounts payable within one year | 42/48 | €319 | €1,721 | +€1,401 | +438.8% |
| Trade debts | 44 | €319 | €650 | +€331 | +103.5% |
| Suppliers | 440/4 | €319 | €650 | +€331 | +103.5% |
| Taxes, remuneration and social security | 45 | - | €171 | +€171 | |
| Taxes | 450/3 | - | €171 | +€171 | |
| Other amounts payable | 47/48 | - | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €455 | €114 | -€341 | -75.0% |
| Other operating charges | 640/8 | €118 | €801 | +€683 | +578.6% |
| Gross operating margin | 9900 | -€6,835 | -€6,038 | +€797 | +11.7% |
| Operating profit (loss) | 9901 | -€7,408 | -€6,952 | +€455 | +6.1% |
| Financial income | 75/76B | €62 | €72 | +€11 | +17.0% |
| Recurring financial income | 75 | €62 | €72 | +€11 | +17.0% |
| Financial charges | 65/66B | €335 | €287 | -€48 | -14.2% |
| Recurring financial charges | 65 | €335 | €287 | -€48 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,680 | -€7,167 | +€513 | +6.7% |
| Income taxes | 67/77 | €164 | €335 | +€171 | +103.9% |
| Profit (loss) for the period | 9904 | -€7,845 | -€7,502 | +€343 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,845 | -€7,502 | +€343 | +4.4% |
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 12 October 2026 via checked.be.