SOA is a new badge for some very old ideas:
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Divide your code into reusable modules.
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Encapsulate in a module any design decision that is likely to change.
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Design your modules in such a way that they can be combined in different useful ways (sometimes called a “family” or “product line”).
These are all bedrock software-development principles, many of them first articulated by David Parnas.
What’s new in SOA is
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You’re doing it on a network.
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Modules are communicating by sending messages to each other over the network, rather than by more tradtional programming-language mechanisms like procedure calls. In particular, in a service-oriented architecture the parts generally don’t share mutable state (global variables in a traditional program). Or if they do share state, that state is carefully locked up in a database which is itself an agent and which can easily manage multiple concurrent clients.