SOJOFER: what changed
Two fiscal 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.
SOJOFER
Largest movements
- Tangible fixed assets -€18,060
down €18,060 (-6.2%), from €293,541 to €275,481
of which Land and buildings: -€17,820
- Debts after one year -€16,215
down €16,215 (-5.1%), from €319,624 to €303,408
of which Financial debts: -€21,415
- Revaluation surpluses -€7,119
down €7,119 (-5.7%), from €124,427 to €117,309
- Reserves +€7,119
up €7,119 (+7.8%), from €91,206 to €98,324
of which Distributable reserves: +€7,119
- Gross operating margin +€3,821
up €3,821 (+19.0%), from €20,077 to €23,898
- Financial charges -€661
down €661 (-12.1%), from €5,450 to €4,789
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,702 | €279,639 | -€16,063 | -5.4% |
| Fixed assets | 21/28 | €293,541 | €275,481 | -€18,060 | -6.2% |
| Tangible fixed assets | 22/27 | €293,541 | €275,481 | -€18,060 | -6.2% |
| Land and buildings | 22 | €291,193 | €273,373 | -€17,820 | -6.1% |
| Plant, machinery and equipment | 23 | €2,348 | €2,108 | -€240 | -10.2% |
| Current assets | 29/58 | €2,161 | €4,158 | +€1,997 | +92.4% |
| Amounts receivable within one year | 40/41 | - | €67 | +€67 | |
| Trade receivables | 40 | - | €67 | +€67 | |
| Cash at bank and in hand | 54/58 | €2,161 | €4,091 | +€1,931 | +89.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €295,702 | €279,639 | -€16,063 | -5.4% |
| Equity | 10/15 | -€44,760 | -€46,018 | -€1,257 | -2.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €124,427 | €117,309 | -€7,119 | -5.7% |
| Reserves | 13 | €91,206 | €98,324 | +€7,119 | +7.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €91,206 | €98,324 | +€7,119 | +7.8% |
| Profit (loss) carried forward | 14 | -€278,986 | -€280,243 | -€1,257 | -0.5% |
| Amounts payable | 17/49 | €340,462 | €325,656 | -€14,806 | -4.3% |
| Amounts payable after more than one year | 17 | €319,624 | €303,408 | -€16,215 | -5.1% |
| Financial debts | 170/4 | €130,972 | €109,557 | -€21,415 | -16.4% |
| Other amounts payable | 178/9 | €188,651 | €193,851 | +€5,200 | +2.8% |
| Amounts payable within one year | 42/48 | €20,839 | €21,673 | +€835 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €20,739 | €21,415 | +€677 | +3.3% |
| Trade debts | 44 | €100 | €258 | +€158 | +157.9% |
| Suppliers | 440/4 | €100 | €258 | +€158 | +157.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €575 | +€575 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,873 | €18,060 | +€187 | +1.0% |
| Other operating charges | 640/8 | €2,300 | €2,306 | +€5 | +0.2% |
| Gross operating margin | 9900 | €20,077 | €23,898 | +€3,821 | +19.0% |
| Operating profit (loss) | 9901 | -€96 | €3,532 | +€3,629 | |
| Financial charges | 65/66B | €5,450 | €4,789 | -€661 | -12.1% |
| Recurring financial charges | 65 | €5,450 | €4,789 | -€661 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,546 | -€1,257 | +€4,289 | +77.3% |
| Profit (loss) for the period | 9904 | -€5,546 | -€1,257 | +€4,289 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,546 | -€1,257 | +€4,289 | +77.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.