SOJOKA: 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.
SOJOKA
Largest movements
- Cash -€16,403
down €16,403 (-12.6%), from €129,802 to €113,399
mainly Net result for the year (-€11,281) and Receivables within one year (-€11,122)
- Receivables within one year +€11,122
up €11,122 (+2.7%), from €409,029 to €420,150
- Profit (loss) carried forward -€11,281
down €11,281 (-6.1%), from €183,833 to €172,552
- Gross operating margin -€36,724
down €36,724, from €26,177 to -€10,547
- Other operating charges -€568
down €568 (-55.2%), from €1,030 to €462
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 | €737,096 | €731,815 | -€5,281 | -0.7% |
| Fixed assets | 21/28 | €198,265 | €198,265 | = | 0.0% |
| Tangible fixed assets | 22/27 | €198,265 | €198,265 | = | 0.0% |
| Land and buildings | 22 | €198,265 | €198,265 | = | 0.0% |
| Current assets | 29/58 | €538,831 | €533,550 | -€5,281 | -1.0% |
| Amounts receivable within one year | 40/41 | €409,029 | €420,150 | +€11,122 | +2.7% |
| Other amounts receivable | 41 | €409,029 | €420,150 | +€11,122 | +2.7% |
| Cash at bank and in hand | 54/58 | €129,802 | €113,399 | -€16,403 | -12.6% |
| Total equity and liabilities | 10/49 | €737,096 | €731,815 | -€5,281 | -0.7% |
| Equity | 10/15 | €260,707 | €249,426 | -€11,281 | -4.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €14,874 | €14,874 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,874 | €14,874 | = | 0.0% |
| Legal reserve | 130 | €14,874 | €14,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | €183,833 | €172,552 | -€11,281 | -6.1% |
| Provisions and deferred taxes | 16 | €42,000 | €42,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €42,000 | €42,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €42,000 | €42,000 | = | 0.0% |
| Amounts payable | 17/49 | €434,389 | €440,389 | +€6,000 | +1.4% |
| Amounts payable within one year | 42/48 | €434,389 | €440,389 | +€6,000 | +1.4% |
| Trade debts | 44 | €4,525 | €4,525 | = | 0.0% |
| Suppliers | 440/4 | €4,525 | €4,525 | = | 0.0% |
| Other amounts payable | 47/48 | €429,864 | €435,864 | +€6,000 | +1.4% |
| Other operating charges | 640/8 | €1,030 | €462 | -€568 | -55.2% |
| Gross operating margin | 9900 | €26,177 | -€10,547 | -€36,724 | |
| Operating profit (loss) | 9901 | €25,148 | -€11,008 | -€36,156 | |
| Financial charges | 65/66B | €395 | €272 | -€122 | -31.0% |
| Recurring financial charges | 65 | €395 | €272 | -€122 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €24,753 | -€11,281 | -€36,034 | |
| Profit (loss) for the period | 9904 | €24,753 | -€11,281 | -€36,034 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,753 | -€11,281 | -€36,034 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.