SOJIMMO: 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.
SOJIMMO
Largest movements
- Current investments +€300,000
up €300,000 (+42.9%), from €700,012 to €1.0m
- Receivables within one year -€137,252
down €137,252 (-27.5%), from €498,798 to €361,547
of which Trade receivables: -€144,189
- Cash +€45,935
up €45,935 (+12.7%), from €362,454 to €408,389
mainly Net result for the year (+€264,446) and Receivables within one year (+€137,252)
- Profit (loss) carried forward +€264,446
up €264,446 (+18.7%), from €1.4m to €1.7m
- Tax, wage and social debts -€51,237
down €51,237 (-80.5%), from €63,611 to €12,374
of which Taxes: -€40,846
- Gross operating margin +€102,571
up €102,571 (+25.5%), from €402,326 to €504,897
- Write-downs +€72,796
new in 2025: €72,796
- Staff costs +€28,535
up €28,535 (+48.1%), from €59,307 to €87,842
- Financial income +€5,769
up €5,769 (+30.6%), from €18,853 to €24,622
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 | €1,666,058 | €1,864,663 | +€198,605 | +11.9% |
| Fixed assets | 21/28 | €101,143 | €92,413 | -€8,730 | -8.6% |
| Intangible fixed assets | 21 | €12,027 | €10,691 | -€1,336 | -11.1% |
| Tangible fixed assets | 22/27 | €88,333 | €80,939 | -€7,394 | -8.4% |
| Land and buildings | 22 | €79,790 | €72,680 | -€7,110 | -8.9% |
| Furniture and vehicles | 24 | €6,651 | €7,559 | +€909 | +13.7% |
| Other tangible fixed assets | 26 | €1,892 | €700 | -€1,192 | -63.0% |
| Financial fixed assets | 28 | €783 | €783 | = | 0.0% |
| Current assets | 29/58 | €1,564,915 | €1,772,250 | +€207,335 | +13.2% |
| Amounts receivable within one year | 40/41 | €498,798 | €361,547 | -€137,252 | -27.5% |
| Trade receivables | 40 | €487,700 | €343,511 | -€144,189 | -29.6% |
| Other amounts receivable | 41 | €11,099 | €18,036 | +€6,937 | +62.5% |
| Current investments | 50/53 | €700,012 | €1,000,012 | +€300,000 | +42.9% |
| Cash at bank and in hand | 54/58 | €362,454 | €408,389 | +€45,935 | +12.7% |
| Deferred charges and accrued income | 490/1 | €3,651 | €2,302 | -€1,349 | -37.0% |
| Total equity and liabilities | 10/49 | €1,666,058 | €1,864,663 | +€198,605 | +11.9% |
| Equity | 10/15 | €1,481,603 | €1,746,049 | +€264,446 | +17.8% |
| Contributions | 10/11 | €17,353 | €17,353 | = | 0.0% |
| Reserves | 13 | €46,666 | €46,666 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,627 | €33,627 | = | 0.0% |
| Distributable reserves | 133 | €13,039 | €13,039 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,417,584 | €1,682,031 | +€264,446 | +18.7% |
| Amounts payable | 17/49 | €184,455 | €118,613 | -€65,842 | -35.7% |
| Amounts payable after more than one year | 17 | €54,555 | €40,917 | -€13,639 | -25.0% |
| Financial debts | 170/4 | €54,555 | €40,917 | -€13,639 | -25.0% |
| Amounts payable within one year | 42/48 | €129,900 | €77,697 | -€52,203 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €13,639 | €13,639 | = | 0.0% |
| Trade debts | 44 | €37,457 | €35,741 | -€1,716 | -4.6% |
| Suppliers | 440/4 | €37,457 | €35,741 | -€1,716 | -4.6% |
| Taxes, remuneration and social security | 45 | €63,611 | €12,374 | -€51,237 | -80.5% |
| Taxes | 450/3 | €48,563 | €7,717 | -€40,846 | -84.1% |
| Remuneration and social security | 454/9 | €15,048 | €4,657 | -€10,391 | -69.1% |
| Other amounts payable | 47/48 | €15,192 | €15,942 | +€750 | +4.9% |
| Remuneration, social security and pensions | 62 | €59,307 | €87,842 | +€28,535 | +48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,144 | €14,759 | -€4,386 | -22.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €72,796 | +€72,796 | |
| Other operating charges | 640/8 | €6,387 | €5,260 | -€1,127 | -17.6% |
| Gross operating margin | 9900 | €402,326 | €504,897 | +€102,571 | +25.5% |
| Operating profit (loss) | 9901 | €317,487 | €324,240 | +€6,753 | +2.1% |
| Financial income | 75/76B | €18,853 | €24,622 | +€5,769 | +30.6% |
| Recurring financial income | 75 | €18,853 | €24,622 | +€5,769 | +30.6% |
| Financial charges | 65/66B | €2,356 | €1,957 | -€400 | -17.0% |
| Recurring financial charges | 65 | €2,356 | €1,957 | -€400 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €333,983 | €346,905 | +€12,922 | +3.9% |
| Income taxes | 67/77 | €79,793 | €82,459 | +€2,666 | +3.3% |
| Profit (loss) for the period | 9904 | €254,191 | €264,446 | +€10,255 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €254,191 | €264,446 | +€10,255 | +4.0% |
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 11 October 2026 via checked.be.