BLITS - Smart Repairs: 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.
BLITS - Smart Repairs
Largest movements
- Receivables within one year +€11,659
up €11,659 (+151%), from €7,729 to €19,388
of which Trade receivables: +€11,642
- Tangible fixed assets -€4,935
down €4,935 (-16.3%), from €30,229 to €25,293
of which Plant, machinery and equipment: -€4,485
- Deferred charges and accrued income -€1,537
no longer reported in 2025 (was €1,537)
- Cash +€1,354
up €1,354 (+66.2%), from €2,046 to €3,400
mainly Net result for the year (+€9,401) and Depreciation (+€4,935)
- Profit (loss) carried forward +€9,401
up €9,401 (+680%), from €1,382 to €10,783
- Debts after one year -€7,910
down €7,910 (-59.3%), from €13,349 to €5,438
- Other debts +€3,985
up €3,985 (+1,523%), from €262 to €4,246
- Tax, wage and social debts +€1,468
up €1,468 (+53.6%), from €2,740 to €4,208
- Trade debts -€1,180
down €1,180 (-77.4%), from €1,524 to €344
- Gross operating margin +€11,988
up €11,988 (+230%), from €5,212 to €17,200
- Depreciation -€5,359
down €5,359 (-52.1%), from €10,294 to €4,935
- Taxes +€610
up €610 (+104%), from €588 to €1,197
- Financial charges -€390
down €390 (-25.3%), from €1,545 to €1,155
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.
Derived cash bridge
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 | €45,480 | €51,530 | +€6,050 | +13.3% |
| Fixed assets | 21/28 | €30,229 | €25,293 | -€4,935 | -16.3% |
| Tangible fixed assets | 22/27 | €30,229 | €25,293 | -€4,935 | -16.3% |
| Plant, machinery and equipment | 23 | €29,778 | €25,293 | -€4,485 | -15.1% |
| Furniture and vehicles | 24 | €451 | - | -€451 | |
| Current assets | 29/58 | €15,252 | €26,237 | +€10,985 | +72.0% |
| Stocks and contracts in progress | 3 | €3,940 | €3,449 | -€491 | -12.5% |
| Stocks | 30/36 | €3,940 | €3,449 | -€491 | -12.5% |
| Amounts receivable within one year | 40/41 | €7,729 | €19,388 | +€11,659 | +151% |
| Trade receivables | 40 | €5,832 | €17,474 | +€11,642 | +200% |
| Other amounts receivable | 41 | €1,897 | €1,914 | +€17 | +0.9% |
| Cash at bank and in hand | 54/58 | €2,046 | €3,400 | +€1,354 | +66.2% |
| Deferred charges and accrued income | 490/1 | €1,537 | - | -€1,537 | |
| Total equity and liabilities | 10/49 | €45,480 | €51,530 | +€6,050 | +13.3% |
| Equity | 10/15 | €19,982 | €29,383 | +€9,401 | +47.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,382 | €10,783 | +€9,401 | +680% |
| Amounts payable | 17/49 | €25,499 | €22,148 | -€3,351 | -13.1% |
| Amounts payable after more than one year | 17 | €13,349 | €5,438 | -€7,910 | -59.3% |
| Financial debts | 170/4 | €13,349 | €5,438 | -€7,910 | -59.3% |
| Amounts payable within one year | 42/48 | €12,150 | €16,709 | +€4,559 | +37.5% |
| Current portion of amounts payable after more than one year | 42 | €7,624 | €7,910 | +€287 | +3.8% |
| Trade debts | 44 | €1,524 | €344 | -€1,180 | -77.4% |
| Suppliers | 440/4 | €1,524 | €344 | -€1,180 | -77.4% |
| Taxes, remuneration and social security | 45 | €2,740 | €4,208 | +€1,468 | +53.6% |
| Taxes | 450/3 | €2,740 | €4,208 | +€1,468 | +53.6% |
| Other amounts payable | 47/48 | €262 | €4,246 | +€3,985 | +1,523% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,294 | €4,935 | -€5,359 | -52.1% |
| Other operating charges | 640/8 | €499 | €512 | +€12 | +2.5% |
| Gross operating margin | 9900 | €5,212 | €17,200 | +€11,988 | +230% |
| Operating profit (loss) | 9901 | -€5,582 | €11,753 | +€17,335 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,545 | €1,155 | -€390 | -25.3% |
| Recurring financial charges | 65 | €1,545 | €1,155 | -€390 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,126 | €10,598 | +€17,725 | |
| Income taxes | 67/77 | €588 | €1,197 | +€610 | +104% |
| Profit (loss) for the period | 9904 | -€7,714 | €9,401 | +€17,115 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,714 | €9,401 | +€17,115 |
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 15 October 2026 via checked.be.