903 lines
43 KiB
Plaintext
903 lines
43 KiB
Plaintext
"code","id","type","name"
|
|
"x","a_root","view","PLAN COMPTABLE MINIMUM NORMALISE"
|
|
1,,"asset","CLASSE 1"
|
|
10,,"asset","CAPITAL"
|
|
100,,"asset","Capital souscrit ou capital personnel"
|
|
1000,,"asset","Capital non amorti"
|
|
1001,,"asset","Capital amorti"
|
|
101,,"asset","Capital non appelé"
|
|
109,,"asset","Compte de l'exploitant"
|
|
1090,,"asset","Opérations courantes"
|
|
1091,,"asset","Impôts personnels"
|
|
1092,,"asset","Rémunérations et autres avantages"
|
|
11,,"asset","PRIMES D'EMISSION"
|
|
12,,"asset","PLUS-VALUES DE REEVALUATION"
|
|
120,,"asset","Plus-values de réévaluation sur immobilisations incorporelles"
|
|
1200,,"asset","Plus-values de réévaluation"
|
|
1201,,"asset","Reprises de réductions de valeur"
|
|
121,,"asset","Plus-values de réévaluation sur immobilisations corporelles"
|
|
1210,,"asset","Plus-values de réévaluation"
|
|
1211,,"asset","Reprises de réductions de valeur"
|
|
122,,"asset","Plus-values de réévaluation sur immobilisations financières"
|
|
1220,,"asset","Plus-values de réévaluation"
|
|
1221,,"asset","Reprises de réductions de valeur"
|
|
123,,"asset","Plus-values de réévaluation sur stocks"
|
|
124,,"asset","Reprises de réductions de valeur sur placements de trésorerie"
|
|
13,,"asset","RESERVES"
|
|
130,,"asset","Réserve légale"
|
|
131,,"asset","Réserves indisponibles"
|
|
1310,,"asset","Réserve pour actions propres"
|
|
1311,,"asset","Autres réserves indisponibles"
|
|
132,,"asset","Réserves immunisées"
|
|
133,,"asset","Réserves disponibles"
|
|
1330,,"asset","Réserve pour régularisation de dividendes"
|
|
1331,,"asset","Réserve pour renouvellement des immobilisations"
|
|
1332,,"asset","Réserve pour installations en faveur du personnel 1333 Réserves libres"
|
|
14,,"asset","BENEFICE REPORTE"
|
|
15,,"asset","SUBSIDES EN CAPITAL"
|
|
150,,"asset","Montants obtenus"
|
|
151,,"asset","Montants transférés aux résultats"
|
|
16,,"asset","PROVISIONS POUR RISQUES ET CHARGES"
|
|
160,,"asset","Provisions pour pensions et obligations similaires"
|
|
161,,"asset","Provisions pour charges fiscales"
|
|
162,,"asset","Provisions pour grosses réparations et gros entretiens"
|
|
163,,"asset","à 169 Provisions pour autres risques et charges"
|
|
164,,"asset","Provisions pour sûretés personnelles ou réelles constituées à l'appui de dettes et d'engagements de tiers"
|
|
165,,"asset","Provisions pour engagements relatifs à l'acquisition ou à la cession d'immobilisations"
|
|
166,,"asset","Provisions pour exécution de commandes passées ou reçues"
|
|
167,,"asset","Provisions pour positions et marchés à terme en devises ou positions et marchés à terme en marchandises"
|
|
168,,"asset","Provisions pour garanties techniques attachées aux ventes et prestations déjà effectuées par l'entreprise"
|
|
169,,"asset","Provisions pour autres risques et charges"
|
|
1690,,"asset","Pour litiges en cours"
|
|
1691,,"asset","Pour amendes, doubles droits, pénalités"
|
|
1692,,"asset","Pour propre assureur"
|
|
1693,,"asset","Pour risques inhérents aux opérations de crédits à moyen ou long terme"
|
|
1695,,"asset","Provision pour charge de liquidation"
|
|
1696,,"asset","Provision pour départ de personnel"
|
|
1699,,"asset","Pour risques divers "
|
|
17,,"asset","DETTES A PLUS D'UN AN"
|
|
170,,"asset","Emprunts subordonnés"
|
|
1700,,"asset","Convertibles"
|
|
1701,,"asset","Non convertibles"
|
|
171,,"asset","Emprunts obligataires non subordonnés"
|
|
1710,,"asset","Convertibles"
|
|
1711,,"asset","Non convertibles"
|
|
172,,"asset","Dettes de location-financement et assimilés"
|
|
1720,,"asset","Dettes de location-financement de biens immobiliers"
|
|
1721,,"asset","Dettes de location-financement de biens mobiliers"
|
|
1722,,"asset","Dettes sur droits réels sur immeubles"
|
|
173,,"asset","Etablissements de crédit"
|
|
1730,,"asset","Dettes en compte"
|
|
17300,,"asset","Banque A"
|
|
17301,,"asset","Banque B"
|
|
1731,,"asset","Promesses"
|
|
17310,,"asset","Banque A"
|
|
17311,,"asset","Banque B"
|
|
1732,,"asset","Crédits d'acceptation"
|
|
17320,,"asset","Banque A"
|
|
17321,,"asset","Banque B"
|
|
174,,"asset","Autres emprunts"
|
|
175,,"asset","Dettes commerciales"
|
|
1750,,"asset","Fournisseurs : dettes en compte"
|
|
17500,,"asset","Entreprises apparentées"
|
|
175000,,"asset","Entreprises liées"
|
|
175001,,"asset","Entreprises avec lesquelles il existe un lien de participation"
|
|
17501,,"asset","Fournisseurs ordinaires"
|
|
175010,,"asset","Fournisseurs belges"
|
|
175011,,"asset","Fournisseurs C.E.E."
|
|
175012,,"asset","Fournisseurs importation"
|
|
1751,,"asset","Effets à payer"
|
|
17510,,"asset","Entreprises apparentées"
|
|
175100,,"asset","Entreprises liées"
|
|
175101,,"asset","Entreprises avec lesquelles il existe un lien de participation"
|
|
17511,,"asset","Fournisseurs ordinaires"
|
|
175110,,"asset","Fournisseurs belges"
|
|
175111,,"asset","Fournisseurs C.E.E."
|
|
175112,,"asset","Fournisseurs importation"
|
|
176,,"asset","Acomptes reçus sur commandes"
|
|
178,,"asset","Cautionnements reçus en numéraires"
|
|
179,,"asset","Dettes diverses"
|
|
1790,,"asset","Entreprises liées"
|
|
1791,,"asset","Autres entreprises avec lesquelles il existe un lien de participation"
|
|
1792,,"asset","Administrateurs, gérants, associés"
|
|
1794,,"asset","Rentes viagères capitalisées"
|
|
1798,,"asset","Dettes envers les coparticipants des associations momentanées et en participation"
|
|
1799,,"asset","Autres dettes diverses"
|
|
18,,"asset","COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES"
|
|
2,,"asset","CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN"
|
|
20,,"asset","FRAIS D'ETABLISSEMENT"
|
|
200,,"asset","Frais de constitution et d'augmentation de capital"
|
|
2000,,"asset","Frais de constitution et d'augmentation de capital"
|
|
2009,,"asset","Amortissements sur frais de constitution et d'augmentation de capital"
|
|
201,,"asset","Frais d'émission d'emprunts et primes de remboursement"
|
|
2010,,"asset","Agios sur emprunts et frais d'émission d'emprunts"
|
|
2019,,"asset","Amortissements sur agios sur emprunts et frais d'émission d'emprunts"
|
|
202,,"asset","Autres frais d'établissement"
|
|
2020,,"asset","Autres frais d'établissement"
|
|
2029,,"asset","Amortissements sur autres frais d'établissement"
|
|
203,,"asset","Intérêts intercalaires"
|
|
2030,,"asset","Intérêts intercalaires"
|
|
2039,,"asset","Amortissements sur intérêts intercalaires"
|
|
204,,"asset","Frais de restructuration"
|
|
2040,,"asset","Coût des frais de restructuration"
|
|
2049,,"asset","Amortissements sur frais de restructuration"
|
|
21,,"asset","IMMOBILISATIONS INCORPORELLES"
|
|
210,,"asset","Frais de recherche et de développement"
|
|
2100,,"asset","Frais de recherche et de mise au point"
|
|
2108,,"asset","Plus-values actées sur frais de recherche et de mise au point"
|
|
2109,,"asset","Amortissements sur frais de recherche et de mise au point"
|
|
211,,"asset","Concessions, brevets, licences, savoir-faire, marques et droits similaires"
|
|
2110,,"asset","Concessions, brevets, licences, savoir-faire, marques, etc..."
|
|
2118,,"asset","Plus-values actées sur concessions, brevets, etc..."
|
|
2119,,"asset","Amortissements sur concessions, brevets, etc..."
|
|
212,,"asset","Goodwill"
|
|
2120,,"asset","Coût d'acquisition"
|
|
2128,,"asset","Plus-values actées"
|
|
2129,,"asset","Amortissements sur goodwill"
|
|
213,,"asset","Acomptes versés"
|
|
22,,"asset","TERRAINS ET CONSTRUCTIONS"
|
|
220,,"asset","Terrains"
|
|
2200,,"asset","Terrains"
|
|
2201,,"asset","Frais d'acquisition sur terrains"
|
|
2208,,"asset","Plus-values actées sur terrains"
|
|
2209,,"asset","Amortissements et réductions de valeur"
|
|
22090,,"asset","Amortissements sur frais d'acquisition"
|
|
22091,,"asset","Réductions de valeur sur terrains"
|
|
221,,"asset","Constructions"
|
|
2210,,"asset","Bâtiments industriels"
|
|
2211,,"asset","Bâtiments administratifs et commerciaux"
|
|
2212,,"asset","Autres bâtiments d'exploitation"
|
|
2213,,"asset","Voies de transport et ouvrages d'art"
|
|
2215,,"asset","Constructions sur sol d'autrui"
|
|
2216,,"asset","Frais d'acquisition sur constructions"
|
|
2218,,"asset","Plus-values actées"
|
|
22180,,"asset","Sur bâtiments industriels"
|
|
22181,,"asset","Sur bâtiments administratifs et commerciaux"
|
|
22182,,"asset","Sur autres bâtiments d'exploitation"
|
|
22184,,"asset","Sur voies de transport et ouvrages d'art"
|
|
2219,,"asset","Amortissements sur constructions"
|
|
22190,,"asset","Sur bâtiments industriels"
|
|
22191,,"asset","Sur bâtiments administratifs et commerciaux"
|
|
22192,,"asset","Sur autres bâtiments d'exploitation"
|
|
22194,,"asset","Sur voies de transport et ouvrages d'art"
|
|
22195,,"asset","Sur constructions sur sol d'autrui"
|
|
22196,,"asset","Sur frais d'acquisition sur constructions"
|
|
222,,"asset","Terrains bâtis"
|
|
2220,,"asset","Valeur d'acquisition"
|
|
22200,,"asset","Bâtiments industriels"
|
|
22201,,"asset","Bâtiments administratifs et commerciaux"
|
|
22202,,"asset","Autres bâtiments d'exploitation"
|
|
22203,,"asset","Voies de transport et ouvrages d'art"
|
|
22204,,"asset","Frais d'acquisition des terrains à bâtir"
|
|
2228,,"asset","Plus-values actées"
|
|
22280,,"asset","Sur bâtiments industriels "
|
|
22281,,"asset","Sur bâtiments administratifs et commerciaux"
|
|
22282,,"asset","Sur autres bâtiments d'exploitation"
|
|
22283,,"asset","Sur voies de transport et ouvrages d'art"
|
|
2229,,"asset","Amortissements sur terrains bâtis"
|
|
22290,,"asset","Sur bâtiments industriels"
|
|
22291,,"asset","Sur bâtiments administratifs et commerciaux"
|
|
22292,,"asset","Sur autres bâtiments d'exploitation"
|
|
22293,,"asset","Sur voies de transport et ouvrages d'art"
|
|
22294,,"asset","Sur frais d'acquisition des terrains bâtis"
|
|
223,,"asset","Autres droits réels sur des immeubles"
|
|
2230,,"asset","Valeur d'acquisition"
|
|
2238,,"asset","Plus-values actées"
|
|
2239,,"asset","Amortissements"
|
|
23,,"asset","INSTALLATIONS, MACHINES ET OUTILLAGE"
|
|
230,,"asset","Installations"
|
|
2300,,"asset","Installation d'eau"
|
|
2301,,"asset","Installation d'électricité"
|
|
2302,,"asset","Installation de vapeur"
|
|
2303,,"asset","Installation de gaz"
|
|
2304,,"asset","Installation de chauffage"
|
|
2305,,"asset","Installation de conditionnement d'air"
|
|
2306,,"asset","Installation de chargement"
|
|
231,,"asset","Machines"
|
|
2310,,"asset","Division A"
|
|
2311,,"asset","Division B"
|
|
237,,"asset","Outillage"
|
|
2370,,"asset","Division A"
|
|
2371,,"asset","Division B"
|
|
238,,"asset","Plus-values actées"
|
|
2380,,"asset","Sur installations"
|
|
2381,,"asset","Sur machines"
|
|
2382,,"asset","Sur outillage"
|
|
239,,"asset","Amortissements"
|
|
2390,,"asset","Sur installations"
|
|
2391,,"asset","Sur machines"
|
|
2392,,"asset","Sur outillage"
|
|
24,,"asset","MOBILIER ET MATERIEL ROULANT"
|
|
240,,"asset","Mobilier"
|
|
2400,,"asset","Mobilier"
|
|
24000,,"asset","Mobilier des bâtiments industriels"
|
|
24001,,"asset","Mobilier des bâtiments administratifs et commerciaux"
|
|
24002,,"asset","Mobilier des autres bâtiments d'exploitation"
|
|
24003,,"asset","Mobilier oeuvres sociales"
|
|
2401,,"asset","Matériel de bureau et de service social"
|
|
24010,,"asset","Des bâtiments industriels"
|
|
24011,,"asset","Des bâtiments administratifs et commerciaux"
|
|
24012,,"asset","Des autres bâtiments d'exploitation"
|
|
24013,,"asset","Des oeuvres sociales"
|
|
2408,,"asset","Plus-values actées"
|
|
24080,,"asset","Plus-values actées sur mobilier"
|
|
24081,,"asset","Plus-values actées sur matériel de bureau et service social"
|
|
2409,,"asset","Amortissements"
|
|
24090,,"asset","Amortissements sur mobilier"
|
|
24091,,"asset","Amortissements sur matériel de bureau et service social"
|
|
241,,"asset","Matériel roulant"
|
|
2410,,"asset","Matériel automobile"
|
|
24100,,"asset","Voitures"
|
|
24105,,"asset","Camions"
|
|
2411,,"asset","Matériel ferroviaire"
|
|
2412,,"asset","Matériel fluvial"
|
|
2413,,"asset","Matériel naval"
|
|
2414,,"asset","Matériel aérien"
|
|
2418,,"asset","Plus-values sur matériel roulant"
|
|
24180,,"asset","Plus-values sur matériel automobile"
|
|
24181,,"asset","Idem sur matériel ferroviaire"
|
|
24182,,"asset","Idem sur matériel fluvial"
|
|
24183,,"asset","Idem sur matériel naval"
|
|
24184,,"asset","Idem sur matériel aérien"
|
|
2419,,"asset","Amortissements sur matériel roulant"
|
|
24190,,"asset","Amortissements sur matériel automobile"
|
|
24191,,"asset","Idem sur matériel ferroviaire"
|
|
24192,,"asset","Idem sur matériel fluvial"
|
|
24193,,"asset","Idem sur matériel naval"
|
|
24194,,"asset","Idem sur matériel aérien"
|
|
25,,"asset","IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES"
|
|
250,,"asset","Terrains et constructions"
|
|
2500,,"asset","Terrains"
|
|
2501,,"asset","Constructions"
|
|
2508,,"asset","Plus-values sur emphytéose, leasing et droits similaires : terrains et constructions"
|
|
2509,,"asset","Amortissements et réductions de valeur sur terrains et constructions en leasing"
|
|
251,,"asset","Installations, machines et outillage"
|
|
2510,,"asset","Installations"
|
|
2511,,"asset","Machines"
|
|
2512,,"asset","Outillage"
|
|
2518,,"asset","Plus-values actées sur installations, machines et outillage pris en leasing"
|
|
2519,,"asset","Amortissements sur installations, machines et outillage pris en leasing"
|
|
252,,"asset","Mobilier et matériel roulant"
|
|
2520,,"asset","Mobilier"
|
|
2521,,"asset","Matériel roulant"
|
|
2528,,"asset","Plus-values actées sur mobilier et matériel roulant en leasing"
|
|
2529,,"asset","Amortissements sur mobilier et matériel roulant en leasing"
|
|
26,,"asset","AUTRES IMMOBILISATIONS CORPORELLES"
|
|
260,,"asset","Frais d'aménagements de locaux pris en location"
|
|
261,,"asset","Maison d'habitation"
|
|
262,,"asset","Réserve immobilière"
|
|
263,,"asset","Matériel d'emballage"
|
|
264,,"asset","Emballages récupérables"
|
|
268,,"asset","Plus-values actées sur autres immobilisations corporelles"
|
|
269,,"asset","Amortissements sur autres immobilisations corporelles"
|
|
2690,,"asset","Amortissements sur frais d'aménagement des locaux pris en location"
|
|
2691,,"asset","Amortissements sur maison d'habitation"
|
|
2692,,"asset","Amortissements sur réserve immobilière"
|
|
2693,,"asset","Amortissements sur matériel d'emballage"
|
|
2694,,"asset","Amortissements sur emballages récupérables"
|
|
27,,"asset","IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES"
|
|
270,,"asset","Immobilisations en cours"
|
|
2700,,"asset","Constructions"
|
|
2701,,"asset","Installations, machines et outillage"
|
|
2702,,"asset","Mobilier et matériel roulant"
|
|
2703,,"asset","Autres immobilisations corporelles"
|
|
271,,"asset","Avances et acomptes versés sur immobilisations en cours"
|
|
28,,"asset","IMMOBILISATIONS FINANCIERES"
|
|
280,,"asset","Participations dans des entreprises liées"
|
|
2800,,"asset","Valeur d'acquisition"
|
|
2801,,"asset","Montants non appelés"
|
|
2808,,"asset","Plus-values actées"
|
|
2809,,"asset","Réductions de valeurs actées"
|
|
281,,"asset","Créances sur des entreprises liées"
|
|
2810,,"asset","Créances en compte"
|
|
2811,,"asset","Effets à recevoir"
|
|
2812,,"asset","Titres à revenu fixes"
|
|
2817,,"asset","Créances douteuses"
|
|
2819,,"asset","Réductions de valeurs actées"
|
|
282,,"asset","Participations dans des entreprises avec lesquelles il existe un lien de participation"
|
|
2820,,"asset","Valeur d'acquisition"
|
|
2821,,"asset","Montants non appelés"
|
|
2828,,"asset","Plus-values actées"
|
|
2829,,"asset","Réductions de valeurs actées"
|
|
283,,"asset","Créances sur des entreprises avec lesquelles il existe un lien de participation"
|
|
2830,,"asset","Créances en compte"
|
|
2831,,"asset","Effets à recevoir"
|
|
2832,,"asset","Titres à revenu fixe"
|
|
2837,,"asset","Créances douteuses"
|
|
2839,,"asset","Réductions de valeurs actées"
|
|
284,,"asset","Autres actions et parts"
|
|
2840,,"asset","Valeur d'acquisition"
|
|
2841,,"asset","Montants non appelés"
|
|
2848,,"asset","Plus-values actées"
|
|
2849,,"asset","Réductions de valeur actées"
|
|
285,,"asset","Autres créances"
|
|
2850,,"asset","Créances en compte"
|
|
2851,,"asset","Effets à recevoir"
|
|
2852,,"asset","Titres à revenu fixe"
|
|
2857,,"asset","Créances douteuses"
|
|
2859,,"asset","Réductions de valeur actées"
|
|
288,,"asset","Cautionnements versés en numéraires"
|
|
2880,,"asset","Téléphone, télefax, télex"
|
|
2881,,"asset","Gaz"
|
|
2882,,"asset","Eau"
|
|
2883,,"asset","Electricité"
|
|
2887,,"asset","Autres cautionnements versés en numéraires"
|
|
29,,"asset","CREANCES A PLUS D'UN AN"
|
|
290,,"asset","Créances commerciales"
|
|
2900,,"asset","Clients"
|
|
29000,,"asset","Créances en compte sur entreprises liées"
|
|
29001,,"asset","Sur entreprises avec lesquelles il existe un lien de participation"
|
|
29002,,"asset","Sur clients Belgique"
|
|
29003,,"asset","Sur clients C.E.E."
|
|
29004,,"asset","Sur clients exportation hors C.E.E."
|
|
29005,,"asset","Créances sur les coparticipants"
|
|
2901,,"asset","Effets à recevoir"
|
|
29010,,"asset","Sur entreprises liées"
|
|
29011,,"asset","Sur entreprises avec lesquelles il existe un lien de participation"
|
|
29012,,"asset","Sur clients Belgique"
|
|
29013,,"asset","Sur clients C.E.E."
|
|
29014,,"asset","Sur clients exportation hors C.E.E."
|
|
2905,,"asset","Retenues sur garanties"
|
|
2906,,"asset","Acomptes versés"
|
|
2907,,"asset","Créances douteuses"
|
|
2909,,"asset","Réductions de valeur actées"
|
|
291,,"asset","Autres créances"
|
|
2910,,"asset","Créances en compte"
|
|
29100,,"asset","Créances entreprises liées"
|
|
29101,,"asset","Créances entreprises avec lesquelles il existe un lien de participation"
|
|
29102,,"asset","Créances autres débiteurs"
|
|
2911,,"asset","Effets à recevoir"
|
|
29110,,"asset","Sur entreprises liées"
|
|
29111,,"asset","Sur entreprises avec lesquelles il existe un lien de participation"
|
|
29112,,"asset","Sur autres débiteurs"
|
|
2912,,"asset","Créances résultant de la cession d'immobilisations données en leasing"
|
|
2917,,"asset","Créances douteuses"
|
|
2919,,"asset","Réductions de valeur actées"
|
|
3,,"stock_inventory","CLASSE 3. STOCK ET COMMANDES EN COURS D'EXECUTION"
|
|
30,,"stock_inventory","APPROVISIONNEMENTS - MATIERES PREMIERES"
|
|
300,,"stock_inventory","Valeur d'acquisition"
|
|
309,,"stock_inventory","Réductions de valeur actées"
|
|
31,,"stock_inventory","APPROVISIONNEMENTS ET FOURNITURES"
|
|
310,,"stock_inventory","Valeur d'acquisition"
|
|
3100,,"stock_inventory","Matières d'approvisionnement"
|
|
3101,,"stock_inventory","Energie, charbon, coke, Mazout, essence, propane"
|
|
3102,,"stock_inventory","Produits d'entretien"
|
|
3103,,"stock_inventory","Fournitures diverses et petit outillage"
|
|
3104,,"stock_inventory","Imprimés et fournitures de bureau"
|
|
3105,,"stock_inventory","Fournitures de services sociaux"
|
|
3106,,"stock_inventory","Emballages commerciaux"
|
|
31060,,"stock_inventory","Emballages perdus"
|
|
31061,,"stock_inventory","Emballages récupérables"
|
|
319,,"stock_inventory","Réductions de valeur actées"
|
|
32,,"stock_inventory","EN COURS DE FABRICATION"
|
|
320,,"stock_inventory","Valeur d'acquisition"
|
|
3200,,"stock_inventory","Produits semi-ouvrés"
|
|
3201,,"stock_inventory","Produits en cours de fabrication"
|
|
3202,,"stock_inventory","Travaux en cours"
|
|
3205,,"stock_inventory","Déchets"
|
|
3206,,"stock_inventory","Rebuts"
|
|
3209,,"stock_inventory","Travaux en association momentanée"
|
|
329,,"stock_inventory","Réductions de valeur actées"
|
|
33,,"stock_inventory","PRODUITS FINIS"
|
|
330,,"stock_inventory","Valeur d'acquisition"
|
|
3300,,"stock_inventory","Produits finis"
|
|
339,,"stock_inventory","Réductions de valeur actées"
|
|
34,,"stock_inventory","MARCHANDISES"
|
|
340,,"stock_inventory","Valeur d'acquisition"
|
|
3400,,"stock_inventory","Groupe A"
|
|
3401,,"stock_inventory","Groupe B"
|
|
349,,"stock_inventory","Réductions de valeur actées"
|
|
35,,"stock_inventory","IMMEUBLES DESTINES A LA VENTE"
|
|
350,,"stock_inventory","Valeur d'acquisition"
|
|
3500,,"stock_inventory","Immeuble A"
|
|
3501,,"stock_inventory","Immeuble B"
|
|
351,,"stock_inventory","Immeubles construits en vue de leur revente"
|
|
3510,,"stock_inventory","Immeuble A"
|
|
3511,,"stock_inventory","Immeuble B"
|
|
359,,"stock_inventory","Réductions de valeurs actées"
|
|
36,,"stock_inventory","ACOMPTES VERSES SUR ACHATS POUR STOCKS"
|
|
360,,"stock_inventory","Acomptes versés"
|
|
369,,"stock_inventory","Réductions de valeur actées"
|
|
37,,"stock_inventory","COMMANDES EN COURS D'EXECUTION"
|
|
370,,"stock_inventory","Valeur d'acquisition"
|
|
371,,"stock_inventory","Bénéfice pris en compte"
|
|
379,,"stock_inventory","Réductions de valeur actées"
|
|
4,,"view","CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS"
|
|
40,"a_recv","receivable","CREANCES COMMERCIALES"
|
|
400,,"receivable","Clients"
|
|
4007,,"receivable","Rabais, remises, ristournes à accorder et autres notes de crédit à établir"
|
|
4008,,"receivable","Créances résultant de livraisons de biens"
|
|
401,,"receivable","Effets à recevoir"
|
|
4010,,"receivable","Effets à recevoir"
|
|
4013,,"receivable","Effets à l'encaissement"
|
|
4015,,"receivable","Effets à l'escompte"
|
|
402,,"receivable","Clients, créances courantes, entreprises apparentées, administrateurs et gérants"
|
|
4020,,"receivable","Entreprises liées"
|
|
4021,,"receivable","Autres entreprises avec lesquelles il existe un lien de participation"
|
|
4022,,"receivable","Administrateurs et gérants d'entreprise"
|
|
403,,"receivable","Effets à recevoir sur entreprises apparentées et administrateurs et gérants"
|
|
4030,,"receivable","Entreprises liées"
|
|
4031,,"receivable","Autres entreprises avec lesquelles il existe un lien de participation"
|
|
4032,,"receivable","Administrateurs et gérants de l'entreprise"
|
|
404,,"receivable","Produits à recevoir"
|
|
405,,"receivable","Clients : retenues sur garanties"
|
|
406,,"receivable","Acomptes versés"
|
|
407,,"receivable","Créances douteuses"
|
|
408,,"receivable","Compensation clients"
|
|
409,,"receivable","Réductions de valeur actées"
|
|
41,,"receivable","AUTRES CREANCES"
|
|
410,,"receivable","Capital appelé, non versé"
|
|
4100,,"receivable","Appels de fonds"
|
|
4101,,"receivable","Actionnaires défaillants"
|
|
411,,"receivable","T.V.A. à récupérer"
|
|
4110,,"receivable","T.V.A. due"
|
|
4111,,"receivable","T.V.A. déductible"
|
|
4112,,"receivable","Compte courant administration T.V.A."
|
|
4118,,"receivable","Taxe d'égalisation due"
|
|
412,,"receivable","Impôts et versements fiscaux à récupérer"
|
|
4120,,"receivable","à 4124 Impôts belges sur le résultat"
|
|
4125,,"receivable","à 4127 Autres impôts belges"
|
|
4128,,"receivable","Impôts étrangers"
|
|
414,,"receivable","Produits à recevoir"
|
|
416,,"receivable","Créances diverses"
|
|
4160,,"receivable","Associés"
|
|
4161,,"receivable","Avances et prêts au personnel"
|
|
4162,,"receivable","Compte courant des associés en S.P.R.L."
|
|
4163,,"receivable","Compte courant des administrateurs et gérants"
|
|
4164,,"receivable","Créances sur sociétés apparentées"
|
|
4166,,"receivable","Emballages et matériel à rendre"
|
|
4167,,"receivable","Etat et établissements publics"
|
|
41670,,"receivable","Subsides à recevoir"
|
|
41671,,"receivable","Autres créances"
|
|
4168,,"receivable","Rabais, ristournes, remises à obtenir et autres avoirs non encore reçus"
|
|
417,,"receivable","Créances douteuses"
|
|
418,,"receivable","Cautionnements versés en numéraires"
|
|
419,,"receivable","Réductions de valeur actées"
|
|
42,,"payable","DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE"
|
|
420,,"payable","Emprunts subordonnés"
|
|
4200,,"payable","Convertibles"
|
|
4201,,"payable","Non convertibles"
|
|
421,,"payable","Emprunts obligataires non subordonnés"
|
|
4210,,"payable","Convertibles"
|
|
4211,,"payable","Non convertibles"
|
|
422,,"payable","Dettes de location-financement et assimilées"
|
|
4220,,"payable","Financement de biens immobiliers"
|
|
4221,,"payable","Financement de biens mobiliers"
|
|
423,,"payable","Etablissements de crédit"
|
|
4230,,"payable","Dettes en compte"
|
|
4231,,"payable","Promesses"
|
|
4232,,"payable","Crédits d'acceptation"
|
|
424,,"payable","Autres emprunts"
|
|
425,,"payable","Dettes commerciales"
|
|
4250,,"payable","Fournisseurs"
|
|
4251,,"payable","Effets à payer"
|
|
426,,"payable","Cautionnements reçus en numéraires"
|
|
429,,"payable","Dettes diverses"
|
|
4290,,"payable","Entreprises liées"
|
|
4291,,"payable","Entreprises avec lesquelles il existe un lien de participation"
|
|
4292,,"payable","Administrateurs, gérants, associés"
|
|
4299,,"payable","Autres dettes"
|
|
43,,"payable","DETTES FINANCIERES"
|
|
430,,"payable","Etablissements de crédit. Emprunts en compte à terme fixe"
|
|
431,,"payable","Etablissements de crédit. Promesses"
|
|
432,,"payable","Etablissements de crédit. Crédits d'acceptation"
|
|
433,,"payable","Etablissements de crédit. Dettes en compte courant"
|
|
439,,"payable","Autres emprunts"
|
|
44,,"payable","DETTES COMMERCIALES"
|
|
440,"a_pay","payable","Fournisseurs"
|
|
4400,,"payable","Entreprises apparentées"
|
|
44000,,"payable","Entreprises liées"
|
|
44001,,"payable","Entreprises avec lesquelles il existe un lien de participation"
|
|
4401,,"payable","Fournisseurs ordinaires"
|
|
44010,,"payable","Fournisseurs belges"
|
|
44011,,"payable","Fournisseurs CEE"
|
|
44012,,"payable","Fournisseurs importation"
|
|
4402,,"payable","Dettes envers les coparticipants"
|
|
4403,,"payable","Fournisseurs - retenues de garanties"
|
|
441,,"payable","Effets à payer"
|
|
4410,,"payable","Entreprises apparentées"
|
|
44100,,"payable","Entreprises liées"
|
|
44101,,"payable","Entreprises avec lesquelles il existe un lien de participation"
|
|
4411,,"payable","Fournisseurs ordinaires"
|
|
44110,,"payable","Fournisseurs belges"
|
|
44111,,"payable","Fournisseurs CEE"
|
|
44112,,"payable","Fournisseurs importation"
|
|
444,,"payable","Factures à recevoir"
|
|
446,,"payable","Acomptes reçus"
|
|
448,,"payable","Compensations fournisseurs"
|
|
45,,"payable","DETTES FISCALES, SALARIALES ET SOCIALES"
|
|
450,,"payable","Dettes fiscales estimées"
|
|
4501,,"payable","à 4504 Impôts sur le résultat"
|
|
4505,,"payable","à 4507 Autres impôts en Belgique"
|
|
4508,,"payable","Impôts à l'étranger"
|
|
451,,"payable","T.V.A. à payer"
|
|
4510,,"payable","T.V.A. due"
|
|
4511,,"payable","T.V.A. déductible"
|
|
4512,,"payable","Compte courant administration T.V.A."
|
|
4518,,"payable","Taxe d'égalisation due"
|
|
452,,"payable","Impôts et taxes à payer"
|
|
4520,,"payable","à 4524 Autres impôts sur le résultat"
|
|
4525,,"payable","à 4527 Autres impôts et taxes en Belgique"
|
|
45250,,"payable","Précompte immobilier"
|
|
45251,,"payable","Impôts communaux à payer"
|
|
45252,,"payable","Impôts provinciaux à payer"
|
|
45253,,"payable","Autres impôts et taxes à payer"
|
|
4528,,"payable","Impôts et taxes à l'étranger"
|
|
453,,"payable","Précomptes retenus"
|
|
4530,,"payable","Précompte professionnel retenu sur rémunérations"
|
|
4531,,"payable","Précompte professionnel retenu sur tantièmes"
|
|
4532,,"payable","Précompte mobilier retenu sur dividendes attribués"
|
|
4533,,"payable","Précompte mobilier retenu sur intérêts payés"
|
|
4538,,"payable","Autres précomptes retenus"
|
|
454,,"payable","Office National de la Sécurité Sociale"
|
|
4540,,"payable","Arriérés"
|
|
4541,,"payable","1er trimestre"
|
|
4542,,"payable","2ème trimestre"
|
|
4543,,"payable","3ème trimestre"
|
|
4544,,"payable","4ème trimestre"
|
|
455,,"payable","Rémunérations"
|
|
4550,,"payable","Administrateurs, gérants et commissaires"
|
|
4551,,"payable","Direction"
|
|
4552,,"payable","Employés"
|
|
4553,,"payable","Ouvriers"
|
|
456,,"payable","Pécules de vacances"
|
|
4560,,"payable","Direction"
|
|
4561,,"payable","Employés"
|
|
4562,,"payable","Ouvriers"
|
|
459,,"payable","Autres dettes sociales"
|
|
4590,,"payable","Provision pour gratifications de fin d'année"
|
|
4591,,"payable","Départs de personnel"
|
|
4592,,"payable","Oppositions sur rémunérations"
|
|
4593,,"payable","Assurances relatives au personnel"
|
|
45930,,"payable","Assurance loi"
|
|
45931,,"payable","Assurance salaire garanti "
|
|
45932,,"payable","Assurance groupe "
|
|
45933,,"payable","Assurances individuelles"
|
|
4594,,"payable","Caisse d'assurances sociales pour travailleurs indépendants"
|
|
4597,,"payable","Dettes et provisions sociales diverses"
|
|
46,,"payable","ACOMPTES RECUS SUR COMMANDES"
|
|
47,,"payable","DETTES DECOULANT DE L'AFFECTATION DES RESULTATS"
|
|
470,,"payable","Dividendes et tantièmes d'exercices antérieurs"
|
|
471,,"payable","Dividendes de l'exercice"
|
|
472,,"payable","Tantièmes de l'exercice"
|
|
473,,"payable","Autres allocataires"
|
|
48,,"payable","DETTES DIVERSES"
|
|
480,,"payable","Obligations et coupons échus"
|
|
481,,"payable","Actionnaires - capital à rembourser"
|
|
482,,"payable","Participation du personnel à payer"
|
|
483,,"payable","Acomptes reçus d'autres tiers à moins d'un an"
|
|
486,,"payable","Emballages et matériel consignés"
|
|
488,,"payable","Cautionnements reçus en numéraires"
|
|
489,,"payable","Autres dettes diverses"
|
|
49,,"payable","COMPTES DE REGULARISATION ET COMPTES D'ATTENTE"
|
|
490,,"payable","Charges à reporter"
|
|
491,,"payable","Produits acquis"
|
|
4910,,"payable","Produits d'exploitation"
|
|
49100,,"payable","Ristournes, rabais à obtenir"
|
|
49101,,"payable","Commissions à obtenir"
|
|
49102,,"payable","Autres produits d'exploitation"
|
|
4911,,"payable","Produits financiers"
|
|
49110,,"payable","Intérêts courus et non échus sur prêts et débits"
|
|
49111,,"payable","Autres produits financiers"
|
|
492,,"payable","Charges à imputer"
|
|
493,,"payable","Produits à reporter"
|
|
4930,,"payable","Produits d'exploitation à reporter"
|
|
4931,,"payable","Produits financiers à reporter"
|
|
499,,"payable","Comptes d'attente"
|
|
4990,,"payable","Compte d'attente"
|
|
4991,,"payable","Compte de répartition périodique des charges"
|
|
4999,,"payable","Transferts d'exercice"
|
|
5,,"cash","CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES"
|
|
50,,"cash","ACTIONS PROPRES"
|
|
51,,"cash","ACTIONS ET PARTS"
|
|
510,,"cash","Valeur d'acquisition"
|
|
511,,"cash","Montants non appelés"
|
|
519,,"cash","Réductions de valeur actées"
|
|
52,,"cash","TITRES A REVENUS FIXES"
|
|
520,,"cash","Valeur d'acquisition"
|
|
529,,"cash","Réductions de valeur actées"
|
|
53,,"cash","DEPOTS A TERME"
|
|
530,,"cash","De plus d'un an"
|
|
531,,"cash","De plus d'un mois et à un an au plus"
|
|
532,,"cash","D'un mois au plus"
|
|
539,,"cash","Réductions de valeur actées"
|
|
54,,"cash","VALEURS ECHUES A L'ENCAISSEMENT"
|
|
540,,"cash","Chèques à encaisser"
|
|
541,,"cash","Coupons à encaisser"
|
|
55,,"cash","ETABLISSEMENTS DE CREDIT."
|
|
550,,"cash","Comptes ouverts auprès des divers établissements"
|
|
56,,"cash","OFFICE DES CHEQUES POSTAUX"
|
|
560,,"cash","Compte courant"
|
|
561,,"cash","Chèques émis"
|
|
57,"account.cash","cash","CAISSES"
|
|
570,,"cash","Caisses - espèces"
|
|
5700,,"cash","Caisse principale"
|
|
578,,"cash","Caisses - timbres"
|
|
58,,"cash","VIREMENTS INTERNES"
|
|
6,,"expense","CLASSE 6. - CHARGES"
|
|
60,,"expense","APPROVISIONNEMENTS ET MARCHANDISES"
|
|
600,"a_expense","expense","Achats de matières premières"
|
|
601,,"expense","Achats de fournitures"
|
|
602,,"expense","Achats de services, travaux et études"
|
|
603,,"expense","Sous-traitances générales"
|
|
604,,"expense","Achats de marchandises"
|
|
605,,"expense","Achats d'immeubles destinés à la revente"
|
|
608,,"expense","Remises, ristournes et rabais obtenus sur achats"
|
|
609,,"expense","Variations de stocks"
|
|
6090,,"expense","De matières premières"
|
|
6091,,"expense","De fournitures"
|
|
6094,,"expense","De marchandises"
|
|
6095,,"expense","D'immeubles destinés à la vente"
|
|
61,,"expense","SERVICES ET BIENS DIVERS"
|
|
610,,"expense","Loyers et charges locatives"
|
|
6100,,"expense","Loyers divers"
|
|
6101,,"expense","Charges locatives"
|
|
611,,"expense","Entretien et réparation"
|
|
612,,"expense","Fournitures faites à l'entreprise"
|
|
6120,,"expense","Eau, gaz, électricité, vapeur"
|
|
61200,,"expense","Eau"
|
|
61201,,"expense","Gaz"
|
|
61202,,"expense","Electricité"
|
|
61203,,"expense","Vapeur"
|
|
6121,,"expense","Téléphone, télégrammes, télex, téléfax, frais postaux"
|
|
61210,,"expense","Téléphone"
|
|
61211,,"expense","Télégrammes"
|
|
61212,,"expense","Télex et téléfax"
|
|
61213,,"expense","Frais postaux"
|
|
6122,,"expense","Livres, bibliothèque"
|
|
6123,,"expense","Imprimés et fournitures de bureau"
|
|
613,,"expense","Rétributions de tiers"
|
|
6130,,"expense","Redevances et royalties"
|
|
61300,,"expense","Redevances pour brevets, licences, marques, accessoires"
|
|
61301,,"expense","Autres redevances"
|
|
6131,,"expense","Assurances non relatives au personnel"
|
|
61310,,"expense","Assurance incendie"
|
|
61311,,"expense","Assurance vol"
|
|
61312,,"expense","Assurance autos"
|
|
61313,,"expense","Assurance crédit"
|
|
61314,,"expense","Assurances frais généraux"
|
|
6132,,"expense","Divers"
|
|
61320,,"expense","Commissions aux tiers"
|
|
61321,,"expense","Honoraires d'avocats, d'experts, etc ..."
|
|
61322,,"expense","Cotisations aux groupements professionnels"
|
|
61323,,"expense","Dons, libéralités, ..."
|
|
61324,,"expense","Frais de contentieux"
|
|
61325,,"expense","Publications légales"
|
|
6133,,"expense","Transports et déplacements"
|
|
61330,,"expense","Transports de personnel"
|
|
61331,,"expense","Voyages, déplacements, représentations"
|
|
6134,,"expense","Personnel intérimaire"
|
|
614,,"expense","Annonces, publicité, propagande et documentation"
|
|
6140,,"expense","Annonces et insertions"
|
|
6141,,"expense","Catalogues et imprimés"
|
|
6142,,"expense","Echantillons"
|
|
6143,,"expense","Foires et expositions"
|
|
6144,,"expense","Primes"
|
|
6145,,"expense","Cadeaux à la clientèle"
|
|
6146,,"expense","Missions et réceptions"
|
|
6147,,"expense","Documentation"
|
|
615,,"expense","Sous-traitants"
|
|
6150,,"expense","Sous-traitants pour activités propres"
|
|
6151,,"expense","Sous-traitants d'associations momentanées"
|
|
6152,,"expense","Quote-part bénéficiaire des coparticipants"
|
|
61700,,"expense","Personnel intérimaire et personnes mises à la disposition de l'entreprise"
|
|
61800,,"expense","Rémunérations, primes pour assurances extralégales, pensions de retraite et de survie des administrateurs, gérants et associés actifs qui ne sont pas attribuées en vertu d'un contrat de travail"
|
|
62,,"expense","REMUNERATIONS, CHARGES SOCIALES ET PENSIONS"
|
|
620,,"expense","Rémunérations et avantages sociaux directs"
|
|
6200,,"expense","Administrateurs ou gérants"
|
|
6201,,"expense","Personnel de direction"
|
|
6202,,"expense","Employés"
|
|
6203,,"expense","Ouvriers"
|
|
6204,,"expense","Autres membres du personnel"
|
|
621,,"expense","Cotisations patronales d'assurances sociales"
|
|
6210,,"expense","Sur salaires"
|
|
6211,,"expense","Sur appointements et commissions"
|
|
622,,"expense","Primes patronales pour assurances extralégales"
|
|
623,,"expense","Autres frais de personnel"
|
|
6230,,"expense","Assurances du personnel"
|
|
62300,,"expense","Assurances loi, responsabilité civile, chemin du travail"
|
|
62301,,"expense","Assurance salaire garanti"
|
|
62302,,"expense","Assurances individuelles"
|
|
6231,,"expense","Charges sociales diverses"
|
|
62310,,"expense","Jours fériés payés"
|
|
62311,,"expense","Salaire hebdomadaire garanti"
|
|
62312,,"expense","Allocations familiales complémentaires"
|
|
6232,,"expense","Charges sociales des administrateurs, gérants et commissaires"
|
|
62320,,"expense","Allocations familiales complémentaires pour non salariés"
|
|
62321,,"expense","Lois sociales pour indépendants"
|
|
62322,,"expense","Divers"
|
|
624,,"expense","Pensions de retraite et de survie"
|
|
6240,,"expense","Administrateurs et gérants"
|
|
6241,,"expense","Personnel"
|
|
625,,"expense","Provision pour pécule de vacances"
|
|
6250,,"expense","Dotations"
|
|
6251,,"expense","Utilisations et reprises"
|
|
63,,"expense","AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES"
|
|
630,,"expense","Dotations aux amortissements et aux réductions de valeur sur immobilisations"
|
|
6300,,"expense","Dotations aux amortissements sur frais d'établissement"
|
|
6301,,"expense","Dotations aux amortissements sur immobilisations incorporelles"
|
|
6302,,"expense","Dotations aux amortissements sur immobilisations corporelles"
|
|
6308,,"expense","Dotations aux réductions de valeur sur immobilisations incorporelles"
|
|
6309,,"expense","Dotations aux réductions de valeur sur immobilisations corporelles"
|
|
631,,"expense","Réductions de valeur sur stocks"
|
|
6310,,"expense","Dotations"
|
|
6311,,"expense","Reprises"
|
|
632,,"expense","Réductions de valeur sur commandes en cours d'exécution"
|
|
6320,,"expense","Dotations"
|
|
6321,,"expense","Reprises"
|
|
633,,"expense","Réductions de valeur sur créances commerciales à plus d'un an"
|
|
6330,,"expense","Dotations"
|
|
6331,,"expense","Reprises"
|
|
634,,"expense","Réductions de valeur sur créances commerciales à un an au plus"
|
|
6340,,"expense","Dotations"
|
|
6341,,"expense","Reprises"
|
|
635,,"expense","Provisions pour pensions et obligations similaires"
|
|
6350,,"expense","Dotations"
|
|
6351,,"expense","Utilisations et reprises"
|
|
636,,"expense","Provisions pour grosses réparations et gros entretiens"
|
|
6360,,"expense","Dotations"
|
|
6361,,"expense","Utilisations et reprises"
|
|
637,,"expense","Provisions pour autres risques et charges"
|
|
6370,,"expense","Dotations "
|
|
6371,,"expense","Utilisations et reprises"
|
|
64,,"expense","AUTRES CHARGES D'EXPLOITATION"
|
|
640,,"expense","Charges fiscales d'exploitation"
|
|
6400,,"expense","Taxes et impôts directs"
|
|
64000,,"expense","Taxes sur autos et camions"
|
|
6401,,"expense","Taxes et impôts indirects"
|
|
64010,,"expense","Timbres fiscaux pris en charge par la firme"
|
|
64011,,"expense","Droits d'enregistrement"
|
|
64012,,"expense","T.V.A. non déductible"
|
|
6402,,"expense","Impôts provinciaux et communaux"
|
|
64020,,"expense","Taxe sur la force motrice"
|
|
64021,,"expense","Taxe sur le personnel occupé"
|
|
6403,,"expense","Taxes diverses"
|
|
641,,"expense","Moins-values sur réalisations courantes d'immobilisations corporelles"
|
|
642,,"expense","Moins-values sur réalisations de créances commerciales"
|
|
643,,"expense","à 648 Charges d'exploitations diverses"
|
|
649,,"expense","Charges d'exploitation portées à l'actif au titre de restructuration"
|
|
65,,"expense","CHARGES FINANCIERES"
|
|
650,,"expense","Charges des dettes"
|
|
6500,,"expense","Intérêts, commissions et frais afférents aux dettes"
|
|
6501,,"expense","Amortissements des agios et frais d'émission d'emprunts"
|
|
6502,,"expense","Autres charges de dettes"
|
|
6503,,"expense","Intérêts intercalaires portés à l'actif"
|
|
651,,"expense","Réductions de valeur sur actifs circulants"
|
|
6510,,"expense","Dotations "
|
|
6511,,"expense","Reprises"
|
|
652,,"expense","Moins-values sur réalisation d'actifs circulants"
|
|
653,,"expense","Charges d'escompte de créances"
|
|
654,,"expense","Différences de change"
|
|
655,,"expense","Ecarts de conversion des devises"
|
|
656,,"expense","Frais de banques, de chèques postaux"
|
|
657,,"expense","Commissions sur ouvertures de crédit, cautions, avals"
|
|
658,,"expense","Frais de vente des titres"
|
|
66,,"expense","CHARGES EXCEPTIONNELLES"
|
|
660,,"expense","Amortissements et réductions de valeur exceptionnels"
|
|
6600,,"expense","Sur frais d'établissement"
|
|
6601,,"expense","Sur immobilisations incorporelles"
|
|
6602,,"expense","Sur immobilisations corporelles"
|
|
661,,"expense","Réductions de valeur sur immobilisations financières"
|
|
662,,"expense","Provisions pour risques et charges exceptionnels"
|
|
663,,"expense","Moins-values sur réalisation d'actifs immobilisés"
|
|
6630,,"expense","Sur immobilisations incorporelles"
|
|
6631,,"expense","Sur immobilisations corporelles"
|
|
6632,,"expense","Sur immobilisations détenues en location-financement et droits similaires"
|
|
6633,,"expense","Sur immobilisations financières"
|
|
6634,,"expense","Sur immeubles acquis ou construits en vue de la revente"
|
|
668,,"expense","Autres charges exceptionnelles"
|
|
664,,"expense","Pénalités et amendes diverses"
|
|
665,,"expense","Différence de charge"
|
|
669,,"expense","Charges exceptionnelles transférées à l'actif en frais de restructuration"
|
|
67,,"expense","IMPOTS SUR LE RESULTAT"
|
|
670,,"expense","Impôts belges sur le résultat de l'exercice"
|
|
6700,,"expense","Impôts et précomptes dus ou versés"
|
|
6701,,"expense","Excédent de versements d'impôts et précomptes porté à l'actif"
|
|
6702,,"expense","Charges fiscales estimées"
|
|
671,,"expense","Impôts belges sur le résultat d'exercices antérieurs"
|
|
6710,,"expense","Suppléments d'impôts dus ou versés"
|
|
6711,,"expense","Suppléments d'impôts estimés"
|
|
6712,,"expense","Provisions fiscales constituées"
|
|
672,,"expense","Impôts étrangers sur le résultat de l'exercice"
|
|
673,,"expense","Impôts étrangers sur le résultat d'exercices antérieurs"
|
|
68,,"expense","TRANSFERTS AUX RESERVES IMMUNISEES"
|
|
69,,"expense","AFFECTATION DES RESULTATS"
|
|
690,,"expense","Perte reportée de l'exercice précédent"
|
|
691,,"expense","Dotation à la réserve légale"
|
|
692,,"expense","Dotation aux autres réserves"
|
|
693,,"expense","Bénéfice à reporter"
|
|
694,,"expense","Rémunération du capital"
|
|
695,,"expense","Administrateurs ou gérants"
|
|
696,,"expense","Autres allocataires"
|
|
7,,"income","CLASSE 7. - PRODUITS"
|
|
70,,"income","CHIFFRE D'AFFAIRES"
|
|
700,,"income","Ventes de marchandises"
|
|
7000,,"income","Ventes en Belgique"
|
|
7001,,"income","Ventes dans les pays membres de la C.E.E."
|
|
7002,,"income","Ventes à l'exportation"
|
|
701,"a_sale","income","Ventes de produits finis"
|
|
7010,,"income","Ventes en Belgique"
|
|
7011,,"income","Ventes dans les pays membres de la C.E.E."
|
|
7012,,"income","Ventes à l'exportation"
|
|
702,,"income","Ventes de déchets et rebuts"
|
|
7020,,"income","Ventes en Belgique"
|
|
7021,,"income","Ventes dans les pays membres de la C.E.E."
|
|
7022,,"income","Ventes à l'exportation"
|
|
703,,"income","Ventes d'emballages récupérables"
|
|
704,,"income","Facturations des travaux en cours"
|
|
705,,"income","Prestations de services"
|
|
7050,,"income","Prestations de services en Belgique"
|
|
7051,,"income","Prestations de services dans les pays membres de la C.E.E."
|
|
7052,,"income","Prestations de services en vue de l'exportation"
|
|
706,,"income","Pénalités et dédits obtenus par l'entreprise"
|
|
708,,"income","Remises, ristournes et rabais accordés"
|
|
7080,,"income","Sur ventes de marchandises"
|
|
7081,,"income","Sur ventes de produits finis"
|
|
7082,,"income","Sur ventes de déchets et rebuts"
|
|
7083,,"income","Sur prestations de services"
|
|
7084,,"income","Mali sur travaux facturés aux associations momentanées"
|
|
71,,"income","VARIATION DES STOCKS ET DES COMMANDES EN COURS D'EXECUTION"
|
|
712,,"income","Des en cours de fabrication"
|
|
713,,"income","Des produits finis"
|
|
715,,"income","Des immeubles construits destinés à la vente"
|
|
717,,"income","Des commandes en cours d'exécution"
|
|
7170,,"income","Commandes en cours - Coût de revient"
|
|
71700,,"income","Coût des commandes en cours d'exécution"
|
|
71701,,"income","Coût des travaux en cours des associations momentanées"
|
|
7171,,"income","Bénéfices portés en compte sur commandes en cours"
|
|
71710,,"income","Sur commandes en cours d'exécution"
|
|
71711,,"income","Sur travaux en cours des associations momentanées"
|
|
72,,"income","PRODUCTION IMMOBILISEE"
|
|
720,,"income","En frais d'établissement"
|
|
721,,"income","En immobilisations incorporelles"
|
|
722,,"income","En immobilisations corporelles"
|
|
723,,"income","En immobilisations en cours"
|
|
74,,"income","AUTRES PRODUITS D'EXPLOITATION"
|
|
740,,"income","Subsides d'exploitation et montants compensatoires"
|
|
741,,"income","Plus-values sur réalisations courantes d'immobilisations corporelles"
|
|
742,,"income","Plus-values sur réalisations de créances commerciales"
|
|
743,,"income","Produits de services exploités dans l'intérêt du personnel"
|
|
744,,"income","Commissions et courtages"
|
|
745,,"income","Redevances pour brevets et licences"
|
|
746,,"income","Prestations de services"
|
|
747,,"income","Revenus des immeubles affectés aux activités non professionnelles"
|
|
748,,"income","Locations diverses à caractère professionnel"
|
|
749,,"income","Produits divers"
|
|
7490,,"income","Bonis sur reprises d'emballages consignés"
|
|
7491,,"income","Bonis sur travaux en associations momentanées"
|
|
75,,"income","PRODUITS FINANCIERS"
|
|
750,,"income","Produits des immobilisations financières"
|
|
7500,,"income","Revenus des actions"
|
|
7501,,"income","Revenus des obligations"
|
|
7502,,"income","Revenus des créances à plus d'un an"
|
|
751,,"income","Produits des actifs circulants"
|
|
752,,"income","Plus-values sur réalisations d'actifs circulants"
|
|
753,,"income","Subsides en capital et en intérêts"
|
|
754,,"income","Différences de change"
|
|
755,,"income","Ecarts de conversion des devises"
|
|
756,,"income","Produits des autres créances"
|
|
757,,"income","Escomptes obtenus"
|
|
76,,"income","PRODUITS EXCEPTIONNELS"
|
|
760,,"income","Reprises d'amortissements et de réductions de valeur"
|
|
7600,,"income","Sur immobilisations incorporelles"
|
|
7601,,"income","Sur immobilisations corporelles"
|
|
761,,"income","Reprises de réductions de valeur sur immobilisations financières"
|
|
762,,"income","Reprises de provisions pour risques et charges exceptionnelles"
|
|
763,,"income","Plus-values sur réalisation d'actifs immobilisés"
|
|
7630,,"income","Sur immobilisations incorporelles"
|
|
7631,,"income","Sur immobilisations corporelles"
|
|
7632,,"income","Sur immobilisations financières"
|
|
764,,"income","Autres produits exceptionnels"
|
|
77,,"income","REGULARISATIONS D'IMPOTS ET REPRISES DE PROVISIONS FISCALES"
|
|
771,,"income","Impôts belges sur le résultat"
|
|
7710,,"income","Régularisations d'impôts dus ou versés"
|
|
7711,,"income","Régularisations d'impôts estimés"
|
|
7712,,"income","Reprises de provisions fiscales"
|
|
773,,"income","Impôts étrangers sur le résultat"
|
|
79,,"income","AFFECTATION AUX RESULTATS"
|
|
790,,"income","Bénéfice reporté de l'exercice précédent"
|
|
791,,"income","Prélèvement sur le capital et les primes d'émission"
|
|
792,,"income","Prélèvement sur les réserves"
|
|
793,,"income","Perte à reporter"
|
|
794,,"income","Intervention d'associés"
|