AC BONFOND: 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.
AC BONFOND
Largest movements
- Receivables after one year -€135,892
down €135,892 (-40.2%), from €337,695 to €201,803
- Cash -€96,755
down €96,755 (-62.8%), from €154,191 to €57,436
mainly Debts after one year (-€194,628) and Net result for the year (-€39,175)
- Debts after one year -€194,628
down €194,628 (-31.7%), from €613,426 to €418,798
- Profit (loss) carried forward -€39,175
down €39,175 (-49.1%), from €79,802 to €40,628
- Other operating charges -€898
down €898 (-35.0%), from €2,567 to €1,669
- Gross operating margin +€754
up €754 (+12.4%), from -€6,058 to -€5,304
- Depreciation +€713
up €713 (+1.9%), from €38,134 to €38,846
- Financial income +€242
up €242 (+3.7%), from €6,500 to €6,742
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 | €893,967 | €657,542 | -€236,425 | -26.4% |
| Fixed assets | 21/28 | €383,380 | €378,897 | -€4,483 | -1.2% |
| Tangible fixed assets | 22/27 | €383,380 | €378,897 | -€4,483 | -1.2% |
| Land and buildings | 22 | €338,558 | €336,051 | -€2,507 | -0.7% |
| Plant, machinery and equipment | 23 | €16,875 | €11,465 | -€5,411 | -32.1% |
| Furniture and vehicles | 24 | €27,947 | €31,381 | +€3,434 | +12.3% |
| Current assets | 29/58 | €510,587 | €278,645 | -€231,942 | -45.4% |
| Amounts receivable after more than one year | 29 | €337,695 | €201,803 | -€135,892 | -40.2% |
| Other amounts receivable | 291 | €337,695 | €201,803 | -€135,892 | -40.2% |
| Amounts receivable within one year | 40/41 | €16,389 | €16,360 | -€29 | -0.2% |
| Trade receivables | 40 | €3,891 | - | -€3,891 | |
| Other amounts receivable | 41 | €12,498 | €16,360 | +€3,862 | +30.9% |
| Cash at bank and in hand | 54/58 | €154,191 | €57,436 | -€96,755 | -62.8% |
| Deferred charges and accrued income | 490/1 | €2,313 | €3,046 | +€734 | +31.7% |
| Total equity and liabilities | 10/49 | €893,967 | €657,542 | -€236,425 | -26.4% |
| Equity | 10/15 | €189,971 | €150,796 | -€39,175 | -20.6% |
| Contributions | 10/11 | €20,300 | €20,300 | = | 0.0% |
| Reserves | 13 | €89,869 | €89,869 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,475 | €15,475 | = | 0.0% |
| Other | 1319 | €15,475 | €15,475 | = | 0.0% |
| Distributable reserves | 133 | €74,393 | €74,393 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,802 | €40,628 | -€39,175 | -49.1% |
| Amounts payable | 17/49 | €703,996 | €506,746 | -€197,250 | -28.0% |
| Amounts payable after more than one year | 17 | €613,426 | €418,798 | -€194,628 | -31.7% |
| Other amounts payable | 178/9 | €613,426 | €418,798 | -€194,628 | -31.7% |
| Amounts payable within one year | 42/48 | €90,571 | €87,948 | -€2,623 | -2.9% |
| Trade debts | 44 | €5,101 | €4,169 | -€932 | -18.3% |
| Suppliers | 440/4 | €5,101 | €4,169 | -€932 | -18.3% |
| Advances received on contracts in progress | 46 | €1,331 | - | -€1,331 | |
| Taxes, remuneration and social security | 45 | €2,326 | €1,966 | -€359 | -15.5% |
| Taxes | 450/3 | €2,326 | €1,966 | -€359 | -15.5% |
| Other amounts payable | 47/48 | €81,813 | €81,813 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,134 | €38,846 | +€713 | +1.9% |
| Other operating charges | 640/8 | €2,567 | €1,669 | -€898 | -35.0% |
| Gross operating margin | 9900 | -€6,058 | -€5,304 | +€754 | +12.4% |
| Operating profit (loss) | 9901 | -€46,758 | -€45,819 | +€939 | +2.0% |
| Financial income | 75/76B | €6,500 | €6,742 | +€242 | +3.7% |
| Recurring financial income | 75 | €6,500 | €6,742 | +€242 | +3.7% |
| Financial charges | 65/66B | €109 | €97 | -€12 | -11.1% |
| Recurring financial charges | 65 | €109 | €97 | -€12 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€40,367 | -€39,175 | +€1,193 | +3.0% |
| Profit (loss) for the period | 9904 | -€40,367 | -€39,175 | +€1,193 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,367 | -€39,175 | +€1,193 | +3.0% |
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 20 October 2026 via checked.be.