SOJU BAR: 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.
SOJU BAR
Largest movements
- Tangible fixed assets +€201,307
up €201,307 (+231%), from €87,089 to €288,396
of which Other tangible fixed assets: +€122,094
- Stocks and contracts +€40,966
new in 2024: €40,966
- Financial fixed assets +€32,486
up €32,486 (+72.2%), from €45,000 to €77,486
- Cash +€19,809
up €19,809 (+50.9%), from €38,892 to €58,701
mainly Debts after one year (+€273,792) and Trade debts (+€101,616)
- Receivables within one year +€17,610
up €17,610 (+384%), from €4,581 to €22,191
of which Trade receivables: +€21,796
- Debts after one year +€273,792
up €273,792 (+207%), from €132,000 to €405,792
- Profit (loss) carried forward -€161,764
down €161,764 (-2,000%), from -€8,087 to -€169,851
- Trade debts +€101,616
up €101,616 (+533%), from €19,057 to €120,673
- Tax, wage and social debts +€59,370
new in 2024: €59,370
of which Taxes: +€37,155
- Current portion of long-term debt +€44,276
new in 2024: €44,276
- Staff costs +€450,574
new in 2024: €450,574
- Gross operating margin +€357,591
up €357,591, from -€7,409 to €350,181
- Depreciation +€43,278
new in 2024: €43,278
- Financial charges +€13,411
up €13,411 (+1,980%), from €678 to €14,089
- Other operating charges +€4,090
new in 2024: €4,090
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.
Derived cash bridge
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 | €175,562 | €487,739 | +€312,177 | +178% |
| Fixed assets | 21/28 | €132,089 | €365,881 | +€233,793 | +177% |
| Tangible fixed assets | 22/27 | €87,089 | €288,396 | +€201,307 | +231% |
| Plant, machinery and equipment | 23 | €87,089 | €94,796 | +€7,707 | +8.8% |
| Furniture and vehicles | 24 | - | €71,506 | +€71,506 | |
| Other tangible fixed assets | 26 | - | €122,094 | +€122,094 | |
| Financial fixed assets | 28 | €45,000 | €77,486 | +€32,486 | +72.2% |
| Current assets | 29/58 | €43,473 | €121,858 | +€78,385 | +180% |
| Stocks and contracts in progress | 3 | - | €40,966 | +€40,966 | |
| Stocks | 30/36 | - | €40,966 | +€40,966 | |
| Amounts receivable within one year | 40/41 | €4,581 | €22,191 | +€17,610 | +384% |
| Trade receivables | 40 | - | €21,796 | +€21,796 | |
| Other amounts receivable | 41 | €4,581 | €394 | -€4,187 | -91.4% |
| Cash at bank and in hand | 54/58 | €38,892 | €58,701 | +€19,809 | +50.9% |
| Total equity and liabilities | 10/49 | €175,562 | €487,739 | +€312,177 | +178% |
| Equity | 10/15 | €16,913 | -€144,851 | -€161,764 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,087 | -€169,851 | -€161,764 | -2,000% |
| Amounts payable | 17/49 | €158,649 | €632,590 | +€473,941 | +299% |
| Amounts payable after more than one year | 17 | €132,000 | €405,792 | +€273,792 | +207% |
| Other amounts payable | 178/9 | €132,000 | €405,792 | +€273,792 | +207% |
| Amounts payable within one year | 42/48 | €26,649 | €226,798 | +€200,149 | +751% |
| Current portion of amounts payable after more than one year | 42 | - | €44,276 | +€44,276 | |
| Trade debts | 44 | €19,057 | €120,673 | +€101,616 | +533% |
| Suppliers | 440/4 | €19,057 | €120,673 | +€101,616 | +533% |
| Taxes, remuneration and social security | 45 | - | €59,370 | +€59,370 | |
| Taxes | 450/3 | - | €37,155 | +€37,155 | |
| Remuneration and social security | 454/9 | - | €22,215 | +€22,215 | |
| Other amounts payable | 47/48 | €7,592 | €2,479 | -€5,113 | -67.3% |
| Remuneration, social security and pensions | 62 | - | €450,574 | +€450,574 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €43,278 | +€43,278 | |
| Other operating charges | 640/8 | - | €4,090 | +€4,090 | |
| Gross operating margin | 9900 | -€7,409 | €350,181 | +€357,591 | |
| Operating profit (loss) | 9901 | -€7,409 | -€147,761 | -€140,351 | -1,894% |
| Financial income | 75/76B | - | €86 | +€86 | |
| Recurring financial income | 75 | - | €86 | +€86 | |
| Financial charges | 65/66B | €678 | €14,089 | +€13,411 | +1,980% |
| Recurring financial charges | 65 | €678 | €14,089 | +€13,411 | +1,980% |
| Profit (loss) for the period before taxes | 9903 | -€8,087 | -€161,764 | -€153,677 | -1,900% |
| Profit (loss) for the period | 9904 | -€8,087 | -€161,764 | -€153,677 | -1,900% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,087 | -€161,764 | -€153,677 | -1,900% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.