Document Schemas

The Holofin API extracts structured data from French financial statements (liasse fiscale) including CERFA forms for the simplified and normal tax regimes. This page describes the response for balance sheets, income statements and supporting documents.

Complete API Response Format

The financial statement API returns extraction results in a structured format with document parts for each document type detected (CERFA forms, balance sheets, income statements, German SuSa, etc.):

{
  "extraction_id": "wea_E58wA3KMSneeh85z",
  "document_name": "liasse_fiscale_2024.pdf",
  "extraction_date": "2025-06-10T17:12:45.109937+00:00",
  "document_parts": [
    {
      "key": "segment_1",
      "part_type": "CERFA-2033-A",
      "validation_status": "OK",
      "validation_codes": [],
      "checks": [
        { "type": "extraction", "code": "ACTIF_TOTAL_BRUT", "label": "Total actif brut",
          "description": null, "status": "passed", "severity": "error",
          "message": null, "reason": null }
      ],
      "pages": [1, 2],
      "version": "2024",
      "data": {
        "028": {
          "value": 60571,
          "label": "Immobilisations corporelles (Brut)"
        },
        "030": {
          "value": 34551,
          "label": "Immobilisations corporelles (Amortissements)"
        },
        "028_net_n": {
          "value": 26024,
          "label": "Immobilisations corporelles (Net N)"
        }
      }
    },
    {
      "key": "segment_2",
      "part_type": "CERFA-2033-B",
      "validation_status": "ERROR",
      "validation_codes": [],
      "pages": [3, 4],
      "version": "2024",
      "data": {
        "210": {
          "value": 500000,
          "label": "Chiffre d'affaires"
        }
      }
    }
  ]
}

Root Level Fields

Document Part Structure

Each item in the document_parts array contains a single document part with its extracted data:

Validation code registry

Each validation_codes entry is a stable upper-snake token. Branch on the code; the validation_status column shows whether the code, when fired, contributes to the rolled-up verdict. Bank statement codes have their own table.

{
    "bank_name": "Qonto",
    "currency": "EUR",
    "account_type": "current",
    "usage_type": "business",
    "account_name": null,
    "client_names": ["Starflight Dynamics GmbH"],
    "account_number": "DE15100101232339317943",
    "advisor_name": null,
    "branch_name": null,
    "start_balance": 3071.69,
    "end_balance": 3030.39,
    "start_date": "2025-05-01",
    "end_date": "2025-05-31",
    "validation_status": "OK",
    "validation_codes": [],
    "checks": [
        { "type": "extraction", "code": "BALANCE_EQUATION", "label": "Balance equation",
          "description": null, "status": "passed", "severity": "error",
          "message": null, "reason": null }
    ],
    "pages": [1, 2, 3],
    "annotations": [                              // optional, omitted when none detected
        {"page": 1, "content": "Checked OK"},
        {"page": 2, "content": "See invoice #4521"}
    ],
    "flagged_deferred_card_payments": [    // optional, omitted when no deferred-card tables are detected
        {
            "card_type": "Visa Business",
            "card_number": "**** **** **** 1234",
            "card_holder": "Jane Doe",
            "debit_date": "2025-06-02",
            "total_amount": -842.31,
            "page": 3,
            "transactions": [
                {
                    "transaction_date": "2025-05-12",
                    "label": "AMAZON EU SARL",
                    "amount": -42.18,
                    "page": 3,
                    "row": 1
                }
            ]
        }
    ],
    "ocr_confidence": {                    // opt-in, omitted unless enabled for your organization
        "bank_name": {"min": 0.71, "mean": 0.85, "engine": "engine_a"},
        "end_balance": {"min": 0.98, "mean": 0.99, "engine": "engine_a"}
    },
    "transactions": [
        {
            "transaction_date": "2025-05-02",
            "value_date": "2025-05-02",
            "amount": -963.9,
            "description": "Schmittlein Kloster Arbeitsrecht",
            "credit": null,
            "debit": 963.9,
            "page": 1,
            "row": 1
        },
        {
            "transaction_date": "2025-05-15",
            "value_date": "2025-05-15",
            "amount": 922.6,
            "description": "Virement Client SARL Dupont",
            "credit": 922.6,
            "debit": null,
            "page": 1,
            "row": 2,
            "field_annotations": {                // optional, omitted when none detected
                "description": {
                    "content": ["bank"]
                },
                "credit": {
                    "is_highlighted": true
                }
            },
            "ocr_confidence": {                   // opt-in, omitted unless enabled for your organization
                "description": {"min": 0.62, "mean": 0.8, "engine": "engine_a"}
            }
        }
    ]
}

{
    "dp_ref": "PDL-30001234567890",
    "invoice_id": "EDF-2024-00341",
    "invoice_date": "2024-03-15",
    "fluid": "ELECTRICITY",
    "supplier": "EDF",
    "consumptions": [
        {
            "consumption_type": "hc",
            "start_date": "2024-01-01",
            "end_date": "2024-03-15",
            "consumption_kwh": "4820",
            "consumption_l": null,
            "original_unit": "kWh",
            "original_consumption": "4820",
            "description": "Heures Creuses"
        },
        {
            "consumption_type": "hp",
            "start_date": "2024-01-01",
            "end_date": "2024-03-15",
            "consumption_kwh": "6340",
            "consumption_l": null,
            "original_unit": "kWh",
            "original_consumption": "6340",
            "description": "Heures Pleines"
        }
    ],
    "total": {
        "consumption_type": null,
        "start_date": "2024-01-01",
        "end_date": "2024-03-15",
        "consumption_kwh": "11160",
        "consumption_l": null,
        "original_unit": "kWh",
        "original_consumption": "11160",
        "description": "Total"
    }
}

FR Bilan Actif - Generic Balance Sheet (Assets)

The FR Bilan Actif is a generic French balance sheet assets template that can extract from various balance sheet formats. This form presents all assets owned or controlled by the company, organized by liquidity and type.

part_type:bilan-actif

Document Structure

The FR Bilan Actif is organized into the following major sections:

• Actif Immobilisé: Fixed assets (long-term investments)
  • Immobilisations incorporelles (intangible assets)
  • Immobilisations corporelles (tangible assets)
  • Immobilisations financières (financial assets)
• Actif Circulant: Current assets (short-term, liquid assets)
  • Stocks et en-cours (inventory and work in progress)
  • Créances (receivables)
  • Valeurs mobilières de placement (marketable securities)
  • Disponibilités (cash and cash equivalents)
• Comptes de Régularisation: Accruals and deferrals

FR Bilan Actif Data Structure

Within the document_parts array, the fr_bilan_actif data object contains the following structure:

{
  "AI13": {
    "value": 150000,
    "label": "Fonds commercial - Brut",
    "column": "value_brut"
  },
  "AI14": {
    "value": 0,
    "label": "Fonds commercial - Amort/Prov",
    "column": "value_amort_prov"
  },
  "AI15": {
    "value": 150000,
    "label": "Fonds commercial - Net N",
    "column": "net_n"
  },
  "AI16": {
    "value": 150000,
    "label": "Fonds commercial - Net N-1",
    "column": "net_n_1"
  },
  "AC01": {
    "value": 250000,
    "label": "Terrains - Brut",
    "column": "value_brut"
  },
  "AC02": {
    "value": 0,
    "label": "Terrains - Amort/Prov",
    "column": "value_amort_prov"
  },
  "AC03": {
    "value": 250000,
    "label": "Terrains - Net N",
    "column": "net_n"
  },
  "AC05": {
    "value": 500000,
    "label": "Constructions - Brut",
    "column": "value_brut"
  },
  "AC06": {
    "value": 120000,
    "label": "Constructions - Amort/Prov",
    "column": "value_amort_prov"
  },
  "AC07": {
    "value": 380000,
    "label": "Constructions - Net N",
    "column": "net_n"
  },
  "AS09": {
    "value": 85000,
    "label": "Marchandises - Brut",
    "column": "value_brut"
  },
  "AS11": {
    "value": 85000,
    "label": "Marchandises - Net N",
    "column": "net_n"
  },
  "ACR05": {
    "value": 125000,
    "label": "Créances clients et comptes rattachés - Brut",
    "column": "value_brut"
  },
  "ACR06": {
    "value": 5000,
    "label": "Créances clients et comptes rattachés - Amort/Prov",
    "column": "value_amort_prov"
  },
  "ACR07": {
    "value": 120000,
    "label": "Créances clients et comptes rattachés - Net N",
    "column": "net_n"
  },
  "AD01": {
    "value": 45000,
    "label": "Disponibilités - Brut",
    "column": "value_brut"
  },
  "AD03": {
    "value": 45000,
    "label": "Disponibilités - Net N",
    "column": "net_n"
  },
  "AI30": [
    {
      "label": {
        "value": "Logiciels informatiques",
        "markdown_ids": ["mk_123"]
      },
      "value_brut": {
        "value": 50000,
        "markdown_ids": ["mk_124"]
      },
      "value_amort_prov": {
        "value": 30000,
        "markdown_ids": ["mk_125"]
      },
      "net_n": {
        "value": 20000,
        "markdown_ids": ["mk_126"]
      },
      "net_n_1": {
        "value": 25000,
        "markdown_ids": ["mk_127"]
      }
    },
    {
      "label": {
        "value": "Licences",
        "markdown_ids": ["mk_128"]
      },
      "value_brut": {
        "value": 15000,
        "markdown_ids": ["mk_129"]
      },
      "value_amort_prov": {
        "value": 10000,
        "markdown_ids": ["mk_130"]
      },
      "net_n": {
        "value": 5000,
        "markdown_ids": ["mk_131"]
      },
      "net_n_1": {
        "value": 7000,
        "markdown_ids": ["mk_132"]
      }
    }
  ],
  "ATOT01": {
    "value": 1250000,
    "label": "TOTAL GENERAL ACTIF - Brut",
    "column": "value_brut"
  },
  "ATOT02": {
    "value": 125000,
    "label": "TOTAL GENERAL ACTIF - Amort/Prov",
    "column": "value_amort_prov"
  },
  "ATOT03": {
    "value": 1125000,
    "label": "TOTAL GENERAL ACTIF - Net N",
    "column": "net_n"
  },
  "ATOT04": {
    "value": 1050000,
    "label": "TOTAL GENERAL ACTIF - Net N-1",
    "column": "net_n_1"
  },
  "company_name": "SAS EXEMPLE COMMERCE",
  "siret": "12345678901234",
  "current_year_end": "31/12/2023",
  "previous_year_end": "31/12/2022"
}

Field ID Naming Convention

Field IDs follow a systematic pattern based on asset category and column type:

Column Structure

Each asset line item has up to 4 columns representing different valuations. Every scalar field carries a machine-readable column property naming the form column it belongs to (use it instead of parsing the label):

• value_brut (Brut): Gross value (original cost or acquisition value), current fiscal year
• value_amort_prov (Amort/Prov): Depreciation and provisions (accumulated over time), current fiscal year
• net_n (Net N): Net value for current fiscal year (Brut - Amort/Prov)
• net_n_1 (Net N-1): Net value for previous fiscal year (for comparison)

Dynamic "Autres" arrays (e.g. AI30) encode the same columns as object keys (value_brut, value_amort_prov, net_n, net_n_1) on each item, so the vocabulary is identical across both shapes. Metadata fields (company_name, dates, ...) have no column property.

Key Asset Categories Extracted

Dynamic "Autres" Fields

The schema includes dynamic "Autres" (Other) fields that can contain multiple line items. These fields are identified by their "items": [] property in the schema and are returned as arrays of objects.

Array items are form rows, not cells: each item carries one value per column, so the column tokens appear as the object keys (value_brut, value_amort_prov, net_n, net_n_1) instead of a column property. The tokens are the same ones scalar fields expose in column.

Each array item contains the following properties with the standard {value, markdown_ids} structure:

• label: Text description of the line item (object with value and markdown_ids)
• value_brut: Gross value (object with value and markdown_ids)
• value_amort_prov: Amortization/Provisions (object with value and markdown_ids)
• net_n: Net value for current fiscal year (object with value and markdown_ids)
• net_n_1: Net value for previous fiscal year (object with value and markdown_ids)

Example array structure:

"AI30": [
  {
    "label": {
      "value": "Logiciels informatiques",
      "markdown_ids": ["mk_123"]
    },
    "value_brut": {
      "value": 50000,
      "markdown_ids": ["mk_124"]
    },
    "value_amort_prov": {
      "value": 30000,
      "markdown_ids": ["mk_125"]
    },
    "net_n": {
      "value": 20000,
      "markdown_ids": ["mk_126"]
    },
    "net_n_1": {
      "value": 25000,
      "markdown_ids": ["mk_127"]
    }
  },
  {
    "label": {
      "value": "Licences",
      "markdown_ids": ["mk_128"]
    },
    "value_brut": {
      "value": 15000,
      "markdown_ids": ["mk_129"]
    },
    "value_amort_prov": {
      "value": 10000,
      "markdown_ids": ["mk_130"]
    },
    "net_n": {
      "value": 5000,
      "markdown_ids": ["mk_131"]
    },
    "net_n_1": {
      "value": 7000,
      "markdown_ids": ["mk_132"]
    }
  }
]

Array fields in the Bilan Actif schema include:

• AI30 - Autres immobilisations incorporelles
• AC30 - Autres immobilisations corporelles
• AF30 - Autres immobilisations financières
• AS30 - Autres stocks
• ACR30 - Autres créances
• AV30 - Autres valeurs mobilières
• AD30 - Autres disponibilités
• AR30 - Autres comptes de régularisation

Understanding Asset Classification

French accounting organizes assets by liquidity and intended use:

• Actif Immobilisé: Long-term assets intended to be held for more than one year (e.g., buildings, equipment, long-term investments)
• Actif Circulant: Short-term assets that are expected to be converted to cash or consumed within one year (e.g., inventory, receivables, cash)
• Comptes de Régularisation: Timing differences between accounting periods (e.g., prepaid expenses, deferred charges)

Metadata Fields

The following metadata fields are also extracted:

• company_name: Legal name of the company
• company_siret: French business identification number (14 digits)
• company_address: Registered address of the company
• fiscal_year_end_n: End date of current fiscal year (DD/MM/YYYY)
• fiscal_year_end_n1: End date of previous fiscal year (DD/MM/YYYY)

FR Bilan Passif - Generic Balance Sheet (Liabilities & Equity)

The FR Bilan Passif is a generic French balance sheet liabilities and equity template that can extract from various balance sheet formats. This form presents all liabilities and equity (sources of financing), organized by permanence and type.

part_type:bilan-passif

Document Structure

The FR Bilan Passif is organized into the following major sections:

• Capitaux Propres: Shareholders' equity (permanent capital)
  • Capital social (share capital)
  • Réserves (reserves)
  • Report à nouveau (retained earnings)
  • Résultat de l'exercice (current year profit/loss)
  • Subventions d'investissement (investment grants)
• Autres Fonds Propres: Other equity instruments
  • Produits des émissions de titres participatifs (participatory securities)
  • Avances conditionnées (conditional advances)
• Provisions pour Risques et Charges: Provisions for risks and charges
• Dettes: Liabilities (debts and payables)
  • Dettes financières (financial debts)
  • Dettes d'exploitation (operating liabilities)
  • Dettes diverses (other liabilities)
  • Comptes de régularisation (accruals and deferrals)

FR Bilan Passif Data Structure

Within the document_parts array, the fr_bilan_passif data object contains the following structure:

{
  "C01": {
    "value": 500000,
    "label": "Capital social - Net N",
    "column": "net_n"
  },
  "C02": {
    "value": 500000,
    "label": "Capital social - Net N-1",
    "column": "net_n_1"
  },
  "C03": {
    "value": 100000,
    "label": "Primes d'émission, de fusion, d'apport - Net N",
    "column": "net_n"
  },
  "C04": {
    "value": 95000,
    "label": "Primes d'émission, de fusion, d'apport - Net N-1",
    "column": "net_n_1"
  },
  "R07": {
    "value": 50000,
    "label": "Réserve légale - Net N",
    "column": "net_n"
  },
  "R08": {
    "value": 45000,
    "label": "Réserve légale - Net N-1",
    "column": "net_n_1"
  },
  "R11": {
    "value": 150000,
    "label": "Autres réserves - Net N",
    "column": "net_n"
  },
  "R12": {
    "value": 140000,
    "label": "Autres réserves - Net N-1",
    "column": "net_n_1"
  },
  "N11": {
    "value": 75000,
    "label": "Report à nouveau - Net N",
    "column": "net_n"
  },
  "N12": {
    "value": 65000,
    "label": "Report à nouveau - Net N-1",
    "column": "net_n_1"
  },
  "R13": {
    "value": 125000,
    "label": "Résultat de l'exercice - Net N",
    "column": "net_n"
  },
  "R14": {
    "value": 105000,
    "label": "Résultat de l'exercice - Net N-1",
    "column": "net_n_1"
  },
  "P05": {
    "value": 35000,
    "label": "Provisions pour risques - Net N",
    "column": "net_n"
  },
  "P06": {
    "value": 30000,
    "label": "Provisions pour risques - Net N-1",
    "column": "net_n_1"
  },
  "D01": {
    "value": 200000,
    "label": "Emprunts obligataires convertibles - Net N",
    "column": "net_n"
  },
  "D02": {
    "value": 220000,
    "label": "Emprunts obligataires convertibles - Net N-1",
    "column": "net_n_1"
  },
  "E01": {
    "value": 85000,
    "label": "Dettes fournisseurs et comptes rattachés - Net N",
    "column": "net_n"
  },
  "E02": {
    "value": 80000,
    "label": "Dettes fournisseurs et comptes rattachés - Net N-1",
    "column": "net_n_1"
  },
  "E30": {
    "value": [
      {
        "label": "Dettes sociales",
        "net_n": 25000,
        "net_n_1": 22000
      },
      {
        "label": "Dettes fiscales",
        "net_n": 18000,
        "net_n_1": 15000
      }
    ],
    "label": "Autres dettes d'exploitation"
  },
  "PTOT01": {
    "value": 1390000,
    "label": "TOTAL GENERAL PASSIF - Net N",
    "column": "net_n"
  },
  "PTOT02": {
    "value": 1300000,
    "label": "TOTAL GENERAL PASSIF - Net N-1",
    "column": "net_n_1"
  },
  "company_name": "SAS EXEMPLE COMMERCE",
  "siret": "12345678901234",
  "fiscal_year_end_n": "31/12/2023",
  "fiscal_year_end_n1": "31/12/2022"
}

Field ID Naming Convention

Field IDs follow a systematic pattern based on liability/equity category:

Column Structure

Each liability/equity line item has 2 columns representing different periods. Every scalar field carries a machine-readable column property naming the form column it belongs to (use it instead of parsing the label):

• net_n (Net N): Net value for current fiscal year
• net_n_1 (Net N-1): Net value for previous fiscal year (for comparison)

Dynamic "Autres" arrays encode the same columns as object keys (net_n, net_n_1) on each item. Metadata fields (company_name, dates, ...) have no column property.

Unlike the Actif (assets), the Passif reports only net amounts, with no gross or depreciation values.

Dynamic "Autres" Fields

The schema includes dynamic "Autres" (Other) fields that can contain multiple line items. These fields are identified by their "items": [] property in the schema and are returned as arrays with the following structure:

Array items are form rows, not cells: each item carries one value per column, so the column tokens appear as the object keys (net_n, net_n_1) instead of a column property. The tokens are the same ones scalar fields expose in column.

Each array item contains three properties:

• label: Text description of the line item (string)
• net_n: Value for current fiscal year (numeric or null)
• net_n_1: Value for previous fiscal year (numeric or null)

Example array structure:

"E30": {
  "value": [
    {
      "label": "Dettes sociales",
      "net_n": 25000,
      "net_n_1": 22000
    },
    {
      "label": "Dettes fiscales",
      "net_n": 18000,
      "net_n_1": 15000
    }
  ],
  "label": "Autres dettes d'exploitation"
}

Key Liability & Equity Categories Extracted

Understanding Liability & Equity Classification

French accounting organizes the Passif by permanence and nature:

• Capitaux Propres: Shareholders' equity - permanent capital contributed by owners and retained profits. This represents the company's net worth.
• Autres Fonds Propres: Hybrid instruments between equity and debt (e.g., participatory securities, conditional advances).
• Provisions: Reserves set aside for known or anticipated future liabilities and charges.
• Dettes: Debts and payables - obligations to third parties that must be settled. Organized by type (financial, operating, other) and maturity.

Metadata Fields

The following metadata fields are also extracted:

• company_name: Legal name of the company
• company_siret: French business identification number (14 digits)
• company_address: Registered address of the company
• fiscal_year_end_n: End date of current fiscal year (DD/MM/YYYY)
• fiscal_year_end_n1: End date of previous fiscal year (DD/MM/YYYY)

FR Compte de Résultat - Generic Income Statement

The FR Compte de Résultat is a generic French income statement template that extracts profit and loss data from various income statement formats. This form presents all revenues and expenses, organized by type (operating, financial, exceptional) to arrive at the net result.

part_type:compte-resultat

Document Structure

The FR Compte de Résultat is organized into the following major sections:

• Produits d'Exploitation: Operating revenue
  • Ventes de marchandises (merchandise sales)
  • Production vendue de biens (goods production sold)
  • Production vendue de services (services production sold)
  • Chiffre d'affaires net (net revenue)
  • Other operating income (subsidies, reversals, etc.)
• Charges d'Exploitation: Operating expenses
  • Achats et variation de stocks (purchases and inventory changes)
  • Charges externes (external charges)
  • Impôts et taxes (taxes)
  • Salaires et charges sociales (wages and social charges)
  • Dotations aux amortissements et provisions
• Résultat d'Exploitation: Operating result (I - II)
• Produits Financiers: Financial income
• Charges Financières: Financial expenses
• Résultat Financier: Financial result (V - VI)
• Résultat Courant avant Impôts: Current result before taxes
• Produits Exceptionnels: Exceptional income
• Charges Exceptionnelles: Exceptional expenses
• Résultat Exceptionnel: Exceptional result (VII - VIII)
• Participation et Impôts: Employee profit-sharing and taxes
• Résultat Net: Net result (profit or loss)

FR Compte de Résultat Data Structure

Within the document_parts array, the fr_compte_resultat data object contains the following structure:

{
  "PE01": {
    "value": 150000,
    "label": "Ventes de marchandises - France",
    "column": "france"
  },
  "PE02": {
    "value": 50000,
    "label": "Ventes de marchandises - Exportation",
    "column": "export"
  },
  "PE03": {
    "value": 200000,
    "label": "Ventes de marchandises - Total N",
    "column": "total_n"
  },
  "PE04": {
    "value": 180000,
    "label": "Ventes de marchandises - N-1",
    "column": "n_1"
  },
  "PE15": {
    "value": 500000,
    "label": "Chiffre d'affaires NET - Total N",
    "column": "total_n"
  },
  "PE16": {
    "value": 450000,
    "label": "Chiffre d'affaires NET - N-1",
    "column": "n_1"
  },
  "S01": {
    "value": 120000,
    "label": "Achats de marchandises - Total N",
    "column": "total_n"
  },
  "S02": {
    "value": 110000,
    "label": "Achats de marchandises - N-1",
    "column": "n_1"
  },
  "CE13": {
    "value": 80000,
    "label": "Salaires et traitements - Total N",
    "column": "total_n"
  },
  "CE14": {
    "value": 75000,
    "label": "Salaires et traitements - N-1",
    "column": "n_1"
  },
  "RE01": {
    "value": 45000,
    "label": "Résultat d'exploitation (I-II) - Total N",
    "column": "total_n"
  },
  "RE02": {
    "value": 40000,
    "label": "Résultat d'exploitation (I-II) - N-1",
    "column": "n_1"
  },
  "TR05": {
    "value": 35000,
    "label": "Bénéfice ou perte - Total N",
    "column": "total_n"
  },
  "TR06": {
    "value": 30000,
    "label": "Bénéfice ou perte - N-1",
    "column": "n_1"
  },
  "company_name": "SAS EXEMPLE COMMERCE",
  "company_siret": "12345678901234",
  "fiscal_year_end_n": "31/12/2023",
  "fiscal_year_end_n1": "31/12/2022"
}

Repeatable "Autres" fields (e.g. CE30, PE30, S30, CX30) are returned as arrays of line items:

"CE30": [
  { "label": "Loyer", "total_n": 80000, "n_1": null },
  { "label": "Publicité", "total_n": 10000, "n_1": null }
]

Array items are form rows, not cells: each item carries one value per column, so the column tokens appear as the object keys (total_n, n_1) instead of a column property. The tokens are the same ones scalar fields expose in column.

Field ID Naming Convention

Field IDs follow a systematic pattern based on income/expense category:

Column Structure

Unlike the balance sheet which has 4 columns (Brut, Amort, Net N, Net N-1), the income statement has a simpler 2-column structure. Every scalar field carries a machine-readable column property naming the form column it belongs to (use it instead of parsing the label):

• total_n: Value for the current fiscal year (Total N column)
• n_1: Value for the previous fiscal year (N-1 column, for comparison)
• france / export: France / Exportation breakdown of the revenue lines; both belong to the current fiscal year and sum to the matching total_n field

Repeatable "Autres" rows (e.g. CE30, PE30) encode the same columns as object keys (total_n, n_1) on each item, so the vocabulary is identical across both shapes. Metadata fields (company_name, fiscal_year_end_n, ...) have no column property. The actual dates of exercice N and N-1 are given by fiscal_year_end_n and fiscal_year_end_n1.

Key Field Categories Extracted

Metadata Fields

The following metadata fields are also extracted:

• company_name: Legal name of the company (Raison sociale)
• company_address: Registered address of the company (Adresse)
• company_siret: French business identification number (SIRET - 14 digits)
• fiscal_year_end_n: End date of current fiscal year (Exercice N clos le)
• fiscal_year_end_n1: End date of previous fiscal year (Exercice N-1 clos le)

CERFA 2033 A - Simplified Balance Sheet

The CERFA 2033 A is a simplified balance sheet used by companies under the simplified tax regime (Régime Simplifié d'Imposition). This form presents the financial position of a company at the end of the fiscal year.

part_type:CERFA-2033-A

Document Structure

The CERFA 2033 A balance sheet is divided into two main sections:

• Actif (Assets): Resources owned or controlled by the company
• Passif (Liabilities & Equity): Sources of financing for the assets

CERFA 2033 A Data Structure

Within the document_parts array, the CERFA-2033-A data object contains the following fields with their official CERFA field IDs:

{
  "028": {
    "value": 60571,
    "label": "Immobilisations corporelles (Brut)",
    "column": "value_brut"
  },
  "030": {
    "value": 34551,
    "label": "Immobilisations corporelles (Amortissements)",
    "column": "value_amort_prov"
  },
  "028_net_n": {
    "value": 26024,
    "label": "Immobilisations corporelles (Net N)",
    "column": "net_n"
  },
  "028_net_n1": {
    "value": 36551,
    "label": "Immobilisations corporelles (Net N-1)",
    "column": "net_n_1"
  },
  "040": {
    "value": 1850,
    "label": "Immobilisations financières (Brut)",
    "column": "value_brut"
  },
  "040_net_n": {
    "value": 1850,
    "label": "Immobilisations financières (Net N)",
    "column": "net_n"
  },
  "044": {
    "value": 62425,
    "label": "Total I (Brut)",
    "column": "value_brut"
  },
  "048": {
    "value": 34551,
    "label": "Total I (Amortissements)",
    "column": "value_amort_prov"
  },
  "044_net_n": {
    "value": 27874,
    "label": "Total I (Net N)",
    "column": "net_n"
  },
  "072": {
    "value": 1008,
    "label": "Autres créances (Brut)",
    "column": "value_brut"
  },
  "072_net_n": {
    "value": 1008,
    "label": "Autres créances (Net N)",
    "column": "net_n"
  },
  "092": {
    "value": 230,
    "label": "Charges constatées d'avance (Brut)",
    "column": "value_brut"
  },
  "096": {
    "value": 1238,
    "label": "Total II (Brut)",
    "column": "value_brut"
  },
  "110": {
    "value": 63663,
    "label": "Total général actif (Brut)",
    "column": "value_brut"
  },
  "110_net_n": {
    "value": 29112,
    "label": "Total général actif (Net N)",
    "column": "net_n"
  },
  "120": {
    "value": 5000,
    "label": "Capital social (Net)"
  },
  "120_n1": {
    "value": 5000,
    "label": "Capital social (Net N-1)",
    "column": "net_n_1"
  },
  "126": {
    "value": 500,
    "label": "Réserve légale (Net)"
  },
  "136": {
    "value": -4930,
    "label": "Résultat de l'exercice (Net)"
  },
  "142": {
    "value": -345,
    "label": "Total I capitaux propres (Net)"
  },
  "156": {
    "value": 8015,
    "label": "Emprunts (Net)"
  },
  "166": {
    "value": 3084,
    "label": "Fournisseurs (Net)"
  },
  "169": {
    "value": 3250,
    "label": "TVA"
  },
  "172": {
    "value": 6014,
    "label": "Dettes fiscales et sociales (Net)"
  },
  "176": {
    "value": 29456,
    "label": "Total III dettes (Net)"
  },
  "180": {
    "value": 29112,
    "label": "Total général passif (Net)"
  },
  "company_name": "EURL ATOUS PORT FITNESS",
  "company_siret": "87924425900013",
  "fiscal_year_end_n": "31/12/2023",
  "fiscal_year_end_n1": "31/12/2022"
}

Data Structure Notes

Key points about the response structure:

• Wrapper Format: Each CERFA form is wrapped in the document_parts array with document-level metadata (extraction_id, document_name, extraction_date)
• Multiple Forms: A single liasse fiscale can contain multiple CERFA forms (e.g., 2033-A, 2033-B, 2033-C), each appearing as a separate item in the document_parts array
• Validation Status: Each sub-document has its own validation_status indicating whether validation passed (OK), has soft issues (WARNING), or detected errors (ERROR)
• Page Information: The pages array shows which pages of the original PDF contain this CERFA form

The CERFA 2033 A data structure includes:

• Flat Field IDs: Each field uses the official CERFA field ID (e.g., "028", "120", "169")
• Value/Label/Column Objects: Each field contains value (numeric amount), label (human-readable description), and column, a machine-readable token naming the form column the value belongs to (value_brut, value_amort_prov, net_n, net_n_1). Use column to tell exercice N from N-1 instead of parsing labels or key suffixes.
• Column Suffixes (key naming only; prefer the column property):
  • No suffix = Brut (gross) for ACTIF fields, Net N for PASSIF fields
  • _net_n = Net value for current year (ACTIF fields)
  • _net_n1 = Net value for previous year (ACTIF fields)
  • _n1 = Previous year value (PASSIF fields)
  • Special field IDs for amortissements (e.g., "030" for field "028")
• Metadata Fields: Company information stored as flat strings (company_name, company_siret, fiscal_year_end_n, etc.)
• Version: The CERFA form version (e.g., "2024" for SD2024)
• Pages: Array of page numbers where this form was found in the document

Key Fields Extracted

Validation Rules

The extraction applies the following validation rules to CERFA 2033 A data:

• Balance Verification: Field 110_net_n (Total général actif) must equal field 180 (Total général passif)
• Net Values for ACTIF: For each asset field, field_net_n = field (brut) - amortissements_field. Example: 028_net_n = 028 - 030
• Field ID Validation: All field IDs must match the official CERFA 2033-A field definitions
• Column Type Validation: Each field can only have specific column types (e.g., ACTIF fields have brut/amortissements/net_n/net_n1, PASSIF fields have net/n1)
• Value/Label Structure: Each field (except metadata) must contain both value (number) and label (string)

Field Naming Convention

The flat structure uses specific naming patterns based on the field type:

CERFA 2033 B - Simplified Income Statement

The CERFA 2033 B is a simplified income statement (Compte de Résultat Simplifié) used by companies under the simplified tax regime (Régime Simplifié d'Imposition). This form presents the operating results and fiscal profit/loss for the fiscal year.

part_type:CERFA-2033-B

Document Structure

The CERFA 2033 B income statement is divided into main sections:

• Produits d'exploitation: Operating income (sales, production, subsidies)
• Charges d'exploitation: Operating expenses (purchases, salaries, depreciation)
• Résultat d'exploitation: Operating result (profit/loss from operations)
• Produits et charges financiers: Financial income and expenses
• Produits et charges exceptionnels: Exceptional income and expenses
• Résultat fiscal: Tax result with adjustments, add-backs, and deductions

CERFA 2033 B Data Structure

{
  "218": {
    "value": 74072,
    "label": "Production vendue - Services",
    "column": "amount"
  },
  "226": {
    "value": 5167,
    "label": "Subventions d'exploitation reçues",
    "column": "amount"
  },
  "230": {
    "value": 1,
    "label": "Autres produits",
    "column": "amount"
  },
  "232": {
    "value": 79240,
    "label": "Total des produits d'exploitation (I)",
    "column": "amount"
  },
  "242": {
    "value": 64599,
    "label": "Autres charges externes",
    "column": "amount"
  },
  "244": {
    "value": 517,
    "label": "Impôts, taxes et versements assimilés",
    "column": "amount"
  },
  "250": {
    "value": 6324,
    "label": "Rémunérations du personnel",
    "column": "amount"
  },
  "252": {
    "value": 1267,
    "label": "Charges sociales",
    "column": "amount"
  },
  "254": {
    "value": 10527,
    "label": "Dotations aux amortissements",
    "column": "amount"
  },
  "264": {
    "value": 83285,
    "label": "Total des charges d'exploitation (II)",
    "column": "amount"
  },
  "270": {
    "value": -4045,
    "label": "Résultat d'exploitation (I-II)",
    "column": "amount"
  },
  "310": {
    "value": -4930,
    "label": "Bénéfice ou perte",
    "column": "amount"
  },
  "314": {
    "value": 4930,
    "label": "Résultat fiscal - Déficit",
    "column": "amount"
  },
  "DCM": {
    "value": 123,
    "label": "dont crédit-bail mobilier",
    "column": "amount"
  },
  "DCI": {
    "value": 0,
    "label": "dont crédit-bail immobilier",
    "column": "amount"
  },
  "218_n1": {
    "value": 55681,
    "label": "Production vendue - Services (Net N-1)",
    "column": "n_1"
  },
  "232_n1": {
    "value": 63112,
    "label": "Total des produits d'exploitation (I) (Net N-1)",
    "column": "n_1"
  },
  "company_name": "EURL ATOUSPORT FITNESS",
  "fiscal_year_end_n": "31122023",
  "fiscal_year_end_n1": "31122022"
}

Data Structure Notes

The CERFA 2033 B response format includes:

• Flat Field IDs: Each field uses the official CERFA field ID (e.g., "210", "242", "310")
• Letter-Code Fields: Some fields use 3-letter codes (e.g., "DCM" for crédit-bail mobilier, "DCI" for crédit-bail immobilier)
• Value/Label/Column Objects: Each field contains value (numeric amount), label (human-readable description), and column, a machine-readable token naming the form column the value belongs to (amount = current exercice, n_1 = previous exercice). Use column to tell exercice N from N-1 instead of parsing labels.
• Column Suffixes:
  • No suffix = Current year (N) value
  • _n1 = Previous year (N-1) value
• Metadata Fields: Company information stored as flat values (company_name, fiscal_year_end_n, fiscal_year_end_n1)
• Version: The CERFA form version (e.g., "2024" for SD2024)
• Pages: Array of page numbers where this form was found

Key Fields Extracted

Validation Rules

The extraction applies the following validation rules to CERFA 2033 B data:

• PRODUITS D'EXPLOITATION Total: Field 232 should equal the sum of fields 210, 214, 218, 222, 224, 226, 230
• CHARGES D'EXPLOITATION Total: Field 264 should equal the sum of fields 234, 236, 238, 240, 242, 244, 250, 252, 254, 256, 262
• Résultat d'exploitation: Field 270 should equal 232 - 264
• Bénéfice ou perte: Field 310 should equal 270 + 280 + 290 - 294 - 300 - 306
• Letter-Code Fields: Fields DCM, DCI use 3-letter uppercase codes instead of numeric IDs
• Tolerance: Calculations allow ±2 euro tolerance for rounding differences

Field Naming Convention

The flat structure uses specific naming patterns:

CERFA 2033 C - Fixed Assets and Depreciation

The CERFA 2033 C (Tableau des immobilisations et des amortissements) tracks the evolution of fixed assets (immobilisations) and their depreciation (amortissements) throughout the fiscal year. This form is used by companies under the simplified tax regime to detail asset acquisitions, disposals, and depreciation calculations.

part_type:CERFA-2033-C

Document Structure

The CERFA 2033 C has three main sections:

• Immobilisations: Tracking of fixed assets with 4 columns (Beginning, Increases, Decreases, End of period)
• Amortissements: Tracking of accumulated depreciation with 4 columns (Beginning, Increases, Decreases, End of period)
• Plus-values et Moins-values: Capital gains/losses on asset disposals with detailed calculations

CERFA 2033 C Data Structure

Within the document_parts array, the CERFA-2033-C data object contains the following fields:

{
  "400": {
    "value": 15000,
    "label": "Immobilisation incorporelles - Fonds commercial (Début exercice)",
    "column": "amount"
  },
  "410": {
    "value": 25000,
    "label": "Immobilisation incorporelles - Autres (Début exercice)",
    "column": "amount"
  },
  "430": {
    "value": 120000,
    "label": "Constructions (Début exercice)",
    "column": "amount"
  },
  "432": {
    "value": 50000,
    "label": "Constructions (Augmentations)",
    "column": "amount"
  },
  "436": {
    "value": 170000,
    "label": "Constructions (Fin exercice)",
    "column": "amount"
  },
  "440": {
    "value": 85000,
    "label": "Installations techniques, matériel et outillage industriels (Début exercice)",
    "column": "amount"
  },
  "442": {
    "value": 12000,
    "label": "Installations techniques, matériel et outillage industriels (Augmentations)",
    "column": "amount"
  },
  "446": {
    "value": 97000,
    "label": "Installations techniques, matériel et outillage industriels (Fin exercice)",
    "column": "amount"
  },
  "495": {
    "value": 5000,
    "label": "Fonds commercial (Amortissements - Début exercice)",
    "column": "amount"
  },
  "497": {
    "value": 1500,
    "label": "Fonds commercial (Amortissements - Augmentations)",
    "column": "amount"
  },
  "499": {
    "value": 6500,
    "label": "Fonds commercial (Amortissements - Fin exercice)",
    "column": "amount"
  },
  "520": {
    "value": 45000,
    "label": "Constructions (Amortissements - Début exercice)",
    "column": "amount"
  },
  "522": {
    "value": 8500,
    "label": "Constructions (Amortissements - Augmentations)",
    "column": "amount"
  },
  "526": {
    "value": 53500,
    "label": "Constructions (Amortissements - Fin exercice)",
    "column": "amount"
  },
  "company_name": "SARL EXEMPLE",
  "siret": "12345678900012",
  "current_year_end": "31/12/2023",
  "previous_year_end": "31/12/2022"
}

Key Field Categories

The form tracks various asset categories with their movements:

Column Structure

Each asset category has 4 movement columns:

• Début exercice (col 1): Asset value at beginning of fiscal year
• Augmentations (col 2): Acquisitions during the year
• Diminutions (col 3): Disposals during the year
• Fin exercice (col 4): Asset value at end of fiscal year (Beginning + Increases - Decreases)

The same structure applies to accumulated depreciation (amortissements) tracked separately.

Every scalar numeric field carries a machine-readable column property naming the form column it belongs to (amount: this form reports a single exercice, so every value belongs to the current fiscal year). Use it instead of parsing labels. Metadata fields (company info, dates) have no column property.

CERFA 2033 D - Provisions and Loss Carryforwards

The CERFA 2033 D (Relevé des provisions, amortissements dérogatoires, déficits reportables) details the movement of provisions and accelerated depreciation over the fiscal year, together with tax loss carryforwards and miscellaneous disclosures. It is filed by companies under the simplified tax regime.

part_type:CERFA-2033-D

Document Structure

The CERFA 2033 D has four main sections:

• I.A - Nature des provisions: Provisions tracked across 4 columns (Début, Augmentations : dotations, Diminutions : reprises, Fin)
• I.B - Mouvements sur amortissements dérogatoires: Accelerated depreciation movements across 2 columns (Dotations, Reprises)
• I.C / II - Ventilation et déficits reportables: Provision breakdown and tax loss carryforwards
• III / IV - Divers et travailleurs indépendants: Miscellaneous disclosures, and (SD2026 onward) the self-employed gross social income section

CERFA 2033 D Data Structure

Within the document_parts array, the CERFA-2033-D data object contains the following fields:

{
  "600": {
    "value": 12000,
    "label": "Amortissements dérogatoires - début",
    "column": "amount"
  },
  "602": {
    "value": 3500,
    "label": "Amortissements dérogatoires - dotations",
    "column": "amount"
  },
  "604": {
    "value": 1200,
    "label": "Amortissements dérogatoires - reprises",
    "column": "amount"
  },
  "606": {
    "value": 14300,
    "label": "Amortissements dérogatoires - fin",
    "column": "amount"
  },
  "620": {
    "value": 8000,
    "label": "Provisions pour risques et charges - début",
    "column": "amount"
  },
  "650": {
    "value": 4500,
    "label": "Dépréciation sur comptes clients - début",
    "column": "amount"
  },
  "680": {
    "value": 24500,
    "label": "TOTAL provisions - début",
    "column": "amount"
  },
  "760": {
    "value": 2000,
    "label": "Amortissements dérogatoires - dotations (mouvements)",
    "column": "amount"
  },
  "982": {
    "value": 18000,
    "label": "Déficits restant à reporter au titre de l'exercice précédent",
    "column": "amount"
  },
  "company_name": "SARL EXEMPLE"
}

Key Field Categories

Each provision line carries a distinct field code per column, so the code alone identifies both the row and the column:

* The travailleurs indépendants section (revenu brut social) was introduced on the SD2026 edition and is absent from earlier years.

Consistency Checks

The extraction validates each column total of section I.A (fields 680, 682, 684, 686), the roll-forward identity (fin = début + dotations − reprises), and both column totals of section I.B. The "Dont majorations exceptionnelles de 30 %" lines (601, 603, 605, 607) are sub-lines of the amortissements dérogatoires rows and are deliberately excluded from the totals.

Field 982_ter is a count (Nombre d'opérations), not a monetary amount.

Every scalar numeric field carries a machine-readable column property naming the form column it belongs to (amount: each field code is unique per row and column, so a single value column suffices). Use it instead of parsing labels. Metadata fields (company info) have no column property.

CERFA 2033 E - Added Value Determination (CVAE)

The CERFA 2033 E (Détermination de la valeur ajoutée produite) computes the added value produced by the company for CVAE purposes. This form is used by companies under the simplified tax regime and reconciles revenue, other operating income and deductible charges into the taxable added value, along with a workforce declaration and a mono-établissement section.

part_type:CERFA-2033-E

Document Structure

The CERFA 2033 E has five main sections plus a workforce declaration:

• Déclaration des effectifs: Average workforce headcount (apprentices, disabled workers, artisanal activity)
• I - Chiffre d'affaires de référence CVAE: Reference revenue (TOTAL 1, field 106)
• II - Autres produits: Other income to include (TOTAL 2, field 144)
• III - Charges: Deductible charges (TOTAL 3, field 152)
• IV / V - Valeur ajoutée: Added value produced (field 137 = TOTAL 1 + TOTAL 2 - TOTAL 3) and the amount subject to CVAE (field 117)
• Mono-établissement: CVAE single-establishment declaration (checkbox 020, reference revenue 022, headcount 023)

CERFA 2033 E Data Structure

Within the document_parts array, the CERFA-2033-E data object contains the following fields:

{
  "376": {
    "value": 25,
    "label": "Effectif moyen du personnel",
    "column": "amount"
  },
  "108": {
    "value": 850000,
    "label": "Ventes de produits fabriqués, prestations de services et marchandises",
    "column": "amount"
  },
  "106": {
    "value": 850000,
    "label": "TOTAL 1 - Chiffre d'affaires de référence CVAE",
    "column": "amount"
  },
  "115": {
    "value": 17000,
    "label": "Autres produits de gestion courante",
    "column": "amount"
  },
  "144": {
    "value": 17000,
    "label": "TOTAL 2 - Autres produits",
    "column": "amount"
  },
  "121": {
    "value": 250000,
    "label": "Achats",
    "column": "amount"
  },
  "125": {
    "value": 110000,
    "label": "Services extérieurs, à l'exception des loyers et des redevances",
    "column": "amount"
  },
  "152": {
    "value": 437500,
    "label": "TOTAL 3 - Charges",
    "column": "amount"
  },
  "137": {
    "value": 429500,
    "label": "Valeur ajoutée produite (Total 1 + Total 2 - Total 3)",
    "column": "amount"
  },
  "117": {
    "value": 429500,
    "label": "Valeur ajoutée assujettie à la CVAE",
    "column": "amount"
  },
  "020": {
    "value": "1",
    "label": "Mono-établissement au sens de la CVAE (case à cocher)",
    "column": "amount"
  },
  "company_name": "SARL EXEMPLE",
  "exercice_ouvert": "01/01/2026",
  "exercice_clos": "31/12/2026",
  "nombre_mois": 12
}

Key Field Categories

The form aggregates income and charges into the added value calculation:

* Field 116 (Transferts de charges déductibles) exists on the SD2023-SD2025 editions only; the SD2026 form removed it.

Consistency Checks

The extraction validates the arithmetic of each section: TOTAL 1 (106), TOTAL 2 (144), TOTAL 3 (152), and the added value produced (137 = 106 + 144 - 152). The added value can legitimately be negative.

Every scalar numeric field carries a machine-readable column property naming the form column it belongs to (amount: this form has a single value column, so every value belongs to the declared exercice). Use it instead of parsing labels. Metadata fields (company info, dates) have no column property.

CERFA 2050 - Balance Sheet Assets (Normal Regime)

The CERFA 2050 (Actif du Bilan) is the detailed balance sheet assets form used by companies under the normal tax regime (Régime Réel Normal). It reports every asset line with its gross value, accumulated depreciation/provisions and net book value.

part_type:CERFA-2050

Document Structure

The CERFA 2050 balance sheet assets section includes:

• Immobilisations incorporelles: Intangible fixed assets (goodwill, patents, software, etc.)
• Immobilisations corporelles: Tangible fixed assets (land, buildings, equipment, etc.)
• Immobilisations financières: Financial fixed assets (investments, loans, securities)
• Stocks: Inventory (raw materials, work in progress, finished goods, merchandise)
• Créances: Receivables (customer accounts, other receivables)
• Disponibilités: Cash and marketable securities

CERFA 2050 Data Structure

Within the document_parts array, the fr_cerfa_2050_2024 data object contains the following fields:

{
  "AH": {
    "value": 50000,
    "label": "Fonds commercial (Brut)",
    "column": "value_brut"
  },
  "AI": {
    "value": 5000,
    "label": "Fonds commercial (Amortissements)",
    "column": "value_amort_prov"
  },
  "AH_n": {
    "value": 45000,
    "label": "Fonds commercial (Net)",
    "column": "net_n"
  },
  "AN": {
    "value": 200000,
    "label": "Terrains (Brut)",
    "column": "value_brut"
  },
  "AO": {
    "value": 0,
    "label": "Terrains (Amortissements)",
    "column": "value_amort_prov"
  },
  "AN_n": {
    "value": 200000,
    "label": "Terrains (Net)",
    "column": "net_n"
  },
  "AP": {
    "value": 450000,
    "label": "Constructions (Brut)",
    "column": "value_brut"
  },
  "AQ": {
    "value": 125000,
    "label": "Constructions (Amortissements)",
    "column": "value_amort_prov"
  },
  "AP_n": {
    "value": 325000,
    "label": "Constructions (Net)",
    "column": "net_n"
  },
  "AR": {
    "value": 180000,
    "label": "Installations techniques, matériel et outillage industriels (Brut)",
    "column": "value_brut"
  },
  "AS": {
    "value": 85000,
    "label": "Installations techniques, matériel et outillage industriels (Amortissements)",
    "column": "value_amort_prov"
  },
  "AR_n": {
    "value": 95000,
    "label": "Installations techniques, matériel et outillage industriels (Net)",
    "column": "net_n"
  },
  "BX": {
    "value": 125000,
    "label": "Clients et comptes rattachés (Brut)",
    "column": "value_brut"
  },
  "BY": {
    "value": 5000,
    "label": "Clients et comptes rattachés (Provisions)"
  },
  "BX_n": {
    "value": 120000,
    "label": "Clients et comptes rattachés (Net)",
    "column": "net_n"
  },
  "CF": {
    "value": 45000,
    "label": "Disponibilités (Brut)",
    "column": "value_brut"
  },
  "CG": {
    "value": 0,
    "label": "Disponibilités (Amortissements)",
    "column": "value_amort_prov"
  },
  "CF_n": {
    "value": 45000,
    "label": "Disponibilités (Net)",
    "column": "net_n"
  },
  "CO": {
    "value": 1250000,
    "label": "TOTAL GÉNÉRAL (Brut)",
    "column": "value_brut"
  },
  "1A": {
    "value": 220000,
    "label": "TOTAL GÉNÉRAL (Amortissements, provisions)"
  },
  "CO_n": {
    "value": 1030000,
    "label": "TOTAL GÉNÉRAL (Net)",
    "column": "net_n"
  },
  "company_name": "SAS EXEMPLE INDUSTRIE",
  "siret": "98765432100015",
  "exercise_end_date": "31/12/2023"
}

Column Structure

Each asset line item has three columns:

• Brut (col1): Gross book value of the asset
• Amortissements, provisions (col2): Accumulated depreciation or provisions
• Net (col3): Net book value = Brut - Amortissements/provisions

Every scalar numeric field carries a machine-readable column property naming the form column it belongs to (value_brut, value_amort_prov, net_n; all columns of this form belong to the current exercice; no N-1 values are extracted). Use it instead of parsing labels. Metadata fields (company info, dates) have no column property.

Key Fields Extracted

Field Naming Convention

Net values (column 3, current exercice) are stored with _n suffix:

• Brut: Field ID (e.g., "AN", "AP", "BX")
• Amort/Prov: Field ID + 1 letter (e.g., "AO", "AQ", "BY")
• Net: Field ID + "_n" (e.g., "AN_n", "AP_n", "BX_n")

CERFA 2051 - Balance Sheet Liabilities (Normal Regime)

The CERFA 2051 (Passif du Bilan) is the detailed balance sheet liabilities form used by companies under the normal tax regime. This form presents the company's equity, provisions, and debts, showing how assets are financed.

part_type:CERFA-2051

Document Structure

The CERFA 2051 balance sheet liabilities section includes:

• Capitaux propres (I): Shareholders' equity (capital, reserves, retained earnings, current year result)
• Autres fonds propres (II): Other equity (participatory securities, conditional advances)
• Provisions pour risques et charges (III): Provisions for risks and contingencies
• Dettes (IV): Liabilities (bonds, bank loans, supplier debts, tax & social debts)
• Écarts de conversion passif (V): Foreign exchange translation differences

CERFA 2051 Data Structure

Within the document_parts array, the fr_cerfa_2051_2024 data object contains the following fields:

{
  "DA": {
    "value": 100000,
    "label": "Capital social ou individuel",
    "column": "amount"
  },
  "DA_verse": {
    "value": 100000,
    "label": "Capital social ou individuel (Dont versé)",
    "column": "amount"
  },
  "DD": {
    "value": 10000,
    "label": "Réserve légale",
    "column": "amount"
  },
  "DE": {
    "value": 15000,
    "label": "Réserves statutaires ou contractuelles",
    "column": "amount"
  },
  "DF": {
    "value": 8000,
    "label": "Réserves réglementées",
    "column": "amount"
  },
  "DG": {
    "value": 25000,
    "label": "Autres réserves",
    "column": "amount"
  },
  "DH": {
    "value": 12000,
    "label": "Report à nouveau",
    "column": "amount"
  },
  "DI": {
    "value": 45000,
    "label": "RÉSULTAT DE L'EXERCICE (bénéfice ou perte)",
    "column": "amount"
  },
  "DJ": {
    "value": 5000,
    "label": "Subventions d'investissement",
    "column": "amount"
  },
  "DK": {
    "value": 3000,
    "label": "Provisions réglementées",
    "column": "amount"
  },
  "DL": {
    "value": 223000,
    "label": "TOTAL (I) - Capitaux propres",
    "column": "amount"
  },
  "DP": {
    "value": 8000,
    "label": "Provisions pour risques",
    "column": "amount"
  },
  "DQ": {
    "value": 12000,
    "label": "Provisions pour charges",
    "column": "amount"
  },
  "DR": {
    "value": 20000,
    "label": "TOTAL (III) - Provisions pour risques et charges",
    "column": "amount"
  },
  "DU": {
    "value": 450000,
    "label": "Emprunts et dettes auprès des établissements de crédit",
    "column": "amount"
  },
  "DX": {
    "value": 85000,
    "label": "Dettes fournisseurs et comptes rattachés",
    "column": "amount"
  },
  "DY": {
    "value": 42000,
    "label": "Dettes fiscales et sociales",
    "column": "amount"
  },
  "EC": {
    "value": 620000,
    "label": "TOTAL (IV) - Dettes",
    "column": "amount"
  },
  "EE": {
    "value": 863000,
    "label": "TOTAL GÉNÉRAL (I à V)",
    "column": "amount"
  },
  "company_name": "SAS EXEMPLE INDUSTRIE"
}

Every scalar numeric field carries a machine-readable column property naming the form column it belongs to (amount: this form reports a single exercice, so every value belongs to the current fiscal year). Use it instead of parsing labels. Metadata fields (company info, dates) have no column property.

Column Structure

The liabilities side has one main column showing the values for fiscal year N (Exercice N). Some fields include sub-details shown within the field description (like "Dont versé" for capital).

Key Fields Extracted

Validation Rules

The extraction applies the following validation rule:

• Balance Verification: Field EE (Total général passif) must equal the total général actif from CERFA 2050 for a complete balance sheet

CERFA 2052 - Income Statement (Normal Regime)

The CERFA 2052 (Compte de Résultat) is the detailed income statement used by companies under the normal tax regime. This form presents operating, financial, and exceptional results with a breakdown of domestic sales and exports.

part_type:CERFA-2052

Document Structure

The CERFA 2052 income statement includes the following sections:

• Produits d'exploitation: Operating income (sales of goods and services, production, subsidies)
• Charges d'exploitation: Operating expenses (purchases, external costs, salaries, depreciation)
• Résultat d'exploitation: Operating result
• Produits financiers: Financial income (dividends, interest income, forex gains)
• Charges financières: Financial expenses (interest expense, forex losses)
• Résultat financier: Financial result
• Résultat courant avant impôts: Current result before tax

CERFA 2052 Data Structure

Within the document_parts array, the fr_cerfa_2052_2024 data object contains the following fields:

{
  "FA": {
    "value": 450000,
    "label": "Ventes de marchandises (France)",
    "column": "amount"
  },
  "FB": {
    "value": 150000,
    "label": "Ventes de marchandises (Exportations)",
    "column": "amount"
  },
  "FC": {
    "value": 600000,
    "label": "Ventes de marchandises (Total)",
    "column": "amount"
  },
  "FG": {
    "value": 280000,
    "label": "Production vendue - services (France)",
    "column": "amount"
  },
  "FH": {
    "value": 70000,
    "label": "Production vendue - services (Exportations)",
    "column": "amount"
  },
  "FI": {
    "value": 350000,
    "label": "Production vendue - services (Total)",
    "column": "amount"
  },
  "FJ": {
    "value": 730000,
    "label": "Chiffres d'affaires nets (France)",
    "column": "amount"
  },
  "FK": {
    "value": 220000,
    "label": "Chiffres d'affaires nets (Exportations)",
    "column": "amount"
  },
  "FL": {
    "value": 950000,
    "label": "Chiffres d'affaires nets (Total)",
    "column": "amount"
  },
  "FO": {
    "value": 15000,
    "label": "Subventions d'exploitation",
    "column": "amount"
  },
  "FR": {
    "value": 965000,
    "label": "Total des produits d'exploitation (I)",
    "column": "amount"
  },
  "FS": {
    "value": 420000,
    "label": "Achats de marchandises (y compris droits de douane)",
    "column": "amount"
  },
  "FW": {
    "value": 185000,
    "label": "Autres achats et charges externes",
    "column": "amount"
  },
  "FX": {
    "value": 28000,
    "label": "Impôts, taxes et versements assimilés",
    "column": "amount"
  },
  "FY": {
    "value": 142000,
    "label": "Salaires et traitements",
    "column": "amount"
  },
  "FZ": {
    "value": 78000,
    "label": "Charges sociales",
    "column": "amount"
  },
  "GA": {
    "value": 45000,
    "label": "Sur immobilisations - dotations aux amortissements",
    "column": "amount"
  },
  "HS": {
    "value": 2500,
    "label": "dont amortissement du fonds de commerce",
    "column": "amount"
  },
  "GF": {
    "value": 920000,
    "label": "Total des charges d'exploitation (II)",
    "column": "amount"
  },
  "GG": {
    "value": 45000,
    "label": "RÉSULTAT D'EXPLOITATION (I - II)",
    "column": "amount"
  },
  "GL": {
    "value": 3500,
    "label": "Autres intérêts et produits assimilés",
    "column": "amount"
  },
  "GP": {
    "value": 3500,
    "label": "Total des produits financiers (V)",
    "column": "amount"
  },
  "GR": {
    "value": 12000,
    "label": "Intérêts et charges assimilées",
    "column": "amount"
  },
  "GU": {
    "value": 12000,
    "label": "Total des charges financières (VI)",
    "column": "amount"
  },
  "GV": {
    "value": -8500,
    "label": "RÉSULTAT FINANCIER (V - VI)",
    "column": "amount"
  },
  "GW": {
    "value": 36500,
    "label": "RÉSULTAT COURANT AVANT IMPÔTS (I - II + III - IV + V - VI)",
    "column": "amount"
  },
  "company_name": "SAS EXEMPLE INDUSTRIE"
}

Every scalar numeric field carries a machine-readable column property naming the form column it belongs to (amount: this form reports a single exercice, so every value belongs to the current fiscal year). Use it instead of parsing labels. Metadata fields (company info, dates) have no column property.

Column Structure

Sales-related fields are split into three columns to track export activity:

• France (col1): Domestic sales (France only)
• Exportations et livraisons intracommunautaires (col2): Exports and intra-EU deliveries
• Total (col3): Total amount for fiscal year N

Other income and expense items only show the Total column (col3).

Key Fields Extracted

Field Naming Convention

Sales fields use a 3-column pattern:

• France (col1): Field ID ending in A, D, G, J (e.g., FA, FD, FG, FJ)
• Exportations (col2): Field ID ending in B, E, H, K (e.g., FB, FE, FH, FK)
• Total (col3): Field ID ending in C, F, I, L (e.g., FC, FF, FI, FL)

The pattern follows: merchandise (A-B-C), goods (D-E-F), services (G-H-I), turnover (J-K-L).

CERFA 2053 - Income Statement (Continued)

The CERFA 2053 (Compte de Résultat - suite) is the continuation of the income statement (CERFA 2052) for companies under the normal tax regime. This form captures exceptional items, taxes, and calculates the final profit or loss for the fiscal year.

part_type:CERFA-2053

Document Structure

The CERFA 2053 continues the income statement from CERFA 2052 and includes:

• Produits exceptionnels: Exceptional income (non-recurring transactions)
• Charges exceptionnelles: Exceptional expenses (non-recurring costs)
• Résultat exceptionnel: Exceptional result
• Participation et impôts: Employee profit-sharing and corporate income tax
• Résultat final: Final profit or loss for the fiscal year
• Renvois (footnotes): Additional details and breakdowns required by tax authorities

CERFA 2053 Data Structure

Within the document_parts array, the fr_cerfa_2053_2024 data object contains the following fields:

{
  "HA": {
    "value": 5000,
    "label": "Produits exceptionnels sur opérations de gestion",
    "column": "amount"
  },
  "HB": {
    "value": 12000,
    "label": "Produits exceptionnels sur opérations en capital",
    "column": "amount"
  },
  "HC": {
    "value": 3000,
    "label": "Reprises sur provisions et transferts de charges",
    "column": "amount"
  },
  "HD": {
    "value": 20000,
    "label": "Total des produits exceptionnels (VII)",
    "column": "amount"
  },
  "HE": {
    "value": 2000,
    "label": "Charges exceptionnelles sur opérations de gestion",
    "column": "amount"
  },
  "HF": {
    "value": 8000,
    "label": "Charges exceptionnelles sur opérations en capital",
    "column": "amount"
  },
  "HG": {
    "value": 1000,
    "label": "Dotations exceptionnelles aux amortissements et provisions",
    "column": "amount"
  },
  "HH": {
    "value": 11000,
    "label": "Total des charges exceptionnelles (VIII)",
    "column": "amount"
  },
  "HI": {
    "value": 9000,
    "label": "Résultat exceptionnel (VII - VIII)",
    "column": "amount"
  },
  "HJ": {
    "value": 2500,
    "label": "Participation des salariés aux résultats de l'entreprise",
    "column": "amount"
  },
  "HK": {
    "value": 12000,
    "label": "Impôts sur les bénéfices",
    "column": "amount"
  },
  "HL": {
    "value": 988500,
    "label": "Total des produits (I + III + V + VII)",
    "column": "amount"
  },
  "HM": {
    "value": 945500,
    "label": "Total des charges (II + IV + VI + VIII + IX + X)",
    "column": "amount"
  },
  "HN": {
    "value": 43000,
    "label": "Bénéfice ou perte",
    "column": "amount"
  },
  "HX": {
    "value": 1500,
    "label": "Dont dons faits aux organismes d'intérêt général",
    "column": "amount"
  },
  "company_name": "SAS EXEMPLE INDUSTRIE"
}

Every scalar numeric field carries a machine-readable column property naming the form column it belongs to (amount: this form reports a single exercice, so every value belongs to the current fiscal year). Use it instead of parsing labels. Metadata fields (company info, dates) have no column property.

Key Fields Extracted

Understanding Exceptional Items

Exceptional items (produits et charges exceptionnels) are non-recurring transactions that are:

• Not part of regular operations: One-time events, asset disposals, restructuring costs
• Material in amount: Significant enough to impact the understanding of the company's performance
• Separated for analysis: Allows investors and tax authorities to assess normal operating performance

CERFA 2059-G - Filiales et Participations

The CERFA 2059-G (Filiales et Participations) lists all subsidiaries and equity holdings where the declaring company holds at least 10% ownership. This form captures subsidiary details including legal form, SIREN number, ownership percentage, and address.

part_type:CERFA-2059-G

Document Structure

The CERFA 2059-G contains:

• Company metadata: Declaring company name, SIRET, address, fiscal year end
• Filiales: Up to 8 subsidiary blocks per page, each with legal form, name, SIREN, ownership %, and address
• Multi-page: When more than 8 subsidiaries exist, the form spans multiple pages

CERFA 2059-G Data Structure

Within the document_parts array, the data object contains the following structure:

{
  "company_name": "SARL LELEU",
  "exercice_clos_le": "2024-06-30",
  "siret": "44808159600026",
  "adresse_voie": null,
  "lieu_dit": "LIEU DIT CANTO PERLIC",
  "code_postal": "31570",
  "ville": "LANTA",
  "nombre_total_filiales": 1,
  "filiales": [
    {
      "legal_form": "SAS",
      "name": "SCI IMMO 24",
      "siren": "889260329",
      "ownership_pct": 5.00,
      "street_number": "24",
      "street": "AVENUE DE TOULOUSE",
      "postal_code": "31570",
      "city": "LANTA",
      "country": "FRANCE"
    }
  ]
}

Field Descriptions

Subsidiary Object Structure

Each object in the filiales array contains the following fields:

API Response Format

The complete API response for a CERFA 2059-G document looks like this:

{
  "extraction_id": "12345",
  "document_name": "2059-G.pdf",
  "category": "LIASSE_FISCALE",
  "extraction_date": "2024-11-25T10:30:00Z",
  "review_status": "NOT_REVIEWED",
  "reviewed_by_user": null,
  "reviewed_at": null,
  "document_parts": [
    {
      "part_type": "CERFA-2059-G",
      "label": "CERFA 2059-G",
      "validation_status": "OK",
      "validation_codes": [],
      "pages": [1],
      "data": {
        "company_name": "SARL LELEU",
        "exercice_clos_le": "2024-06-30",
        "siret": "44808159600026",
        "adresse_voie": null,
        "lieu_dit": "LIEU DIT CANTO PERLIC",
        "code_postal": "31570",
        "ville": "LANTA",
        "nombre_total_filiales": 1,
        "filiales": [
          {
            "legal_form": "SAS",
            "name": "SCI IMMO 24",
            "siren": "889260329",
            "ownership_pct": 5.00,
            "street_number": "24",
            "street": "AVENUE DE TOULOUSE",
            "postal_code": "31570",
            "city": "LANTA",
            "country": "FRANCE"
          }
        ]
      }
    }
  ]
}

DE SUSA - German Trial Balance (Summen- und Saldenliste)

The DE SUSA (Summen- und Saldenliste) is a German accounting trial balance that lists every account with its opening balance, transactions and closing balance for a specific period.

part_type:de_susa_summen_und_saldenliste

Document Structure

The DE SUSA contains:

• Company Information: Company name, reference number, and reporting period
• Accounts Array: A list of all accounts with their balances and transactions

DE SUSA Data Structure

Within the document_parts array, the de_susa_summen_und_saldenliste data object contains the following structure:

{
  "company": "Thorberg UG (haftungsbeschränkt), Eichfeldstraße 36, 94496 Ortenburg",
  "ref": "2024-001",
  "period": "2024-01-01 to 2024-12-31",
  "doc_date": "2024-12-31",
  "accounts": [
    {
      "account_number": "480",
      "description": "Low-value assets (GWG)",
      "account_class": null,
      "opening_balance": -796.64,
      "closing_balance": -4217.04,
      "debit": 3420.4,
      "credit": null,
      "cumulative_debit": 3420.4,
      "cumulative_credit": null
    },
    {
      "account_number": "800",
      "description": "Share capital",
      "account_class": null,
      "opening_balance": 3001,
      "closing_balance": 3001,
      "debit": null,
      "credit": null,
      "cumulative_debit": null,
      "cumulative_credit": null
    },
    {
      "account_number": "1000",
      "description": "Cash (1)",
      "account_class": null,
      "opening_balance": 924.1,
      "closing_balance": 834.16,
      "debit": 284.93,
      "credit": 194.99,
      "cumulative_debit": 284.93,
      "cumulative_credit": 194.99
    }
  ]
}

Field Descriptions

Account Object Structure

Each account object in the accounts array contains the following fields:

Understanding the Trial Balance

The SUSA (Summen- und Saldenliste) covers every account in the company's chart of accounts. For each account it shows:

• Opening Balance (IB): The balance at the start of the reporting period
• Period Movements: Debit and credit transactions during the period
• Cumulative Movements: Total debit and credit amounts (may include prior periods)
• Closing Balance (FB): The balance at the end of the reporting period

Common Account Types

The SUSA typically includes accounts from all sections of the German chart of accounts (SKR):

API Response Format

The complete API response for a SUSA document looks like this:

{
  "extraction_id": "12345",
  "document_name": "susa_2024.pdf",
  "category": "FINANCIAL_STATEMENT",
  "extraction_date": "2024-11-25T10:30:00Z",
  "review_status": "NOT_REVIEWED",
  "reviewed_by_user": null,
  "reviewed_at": null,
  "document_parts": [
    {
      "part_type": "de_susa_summen_und_saldenliste",
      "validation_status": null,
      "validation_codes": [],
      "pages": [1, 2, 3],
      "version": null,
      "data": {
        "company": "Thorberg UG (haftungsbeschränkt), Eichfeldstraße 36, 94496 Ortenburg",
        "ref": "2024-001",
        "period": "2024-01-01 to 2024-12-31",
        "doc_date": "2024-12-31",
        "accounts": [
          {
            "account_number": "480",
            "description": "Low-value assets (GWG)",
            "account_class": null,
            "opening_balance": -796.64,
            "closing_balance": -4217.04,
            "debit": 3420.4,
            "credit": null,
            "cumulative_debit": 3420.4,
            "cumulative_credit": null
          }
        ]
      }
    }
  ]
}

BE Interne Jaarrekening - Bilan Actif (Activa)

The BE Interne Jaarrekening - Bilan Actif covers the asset side of the Belgian internal annual accounts balance sheet (interne jaarrekening - balans activa). Field labels are bilingual (French / Dutch) and anchored on NBB rubric codes (e.g. 20/58, 21/28, 29/58) which are stable across the micro, abrégé, and complet schéma variants.

part_type:be-interne-jaarrekening-bilan-actif

Document Structure

• Vaste activa (21/28): Actif immobilisé (BA01 total, detailed by BA02–BA04)
• Vlottende activa (29/58): Actif circulant (BA05 total, detailed by BA06–BA11)
• Totaal activa (20/58): Total actif (BA12)

Data Structure

Within the document_parts array, the data object contains fields keyed by a stable BA## identifier for the current exercise (Boekjaar). Every field has a _n1 sibling (e.g. BA01_n1) carrying the prior exercise (Vorig boekjaar). There is no N-2 column.

{
  "BA01": { "value": 450000, "label": "Actif immobilisé net total (Vaste activa — 21/28)", "column": "net_n" },
  "BA02": { "value": 15000, "label": "Immobilisations incorporelles (Immateriële vaste activa — 21)", "column": "net_n" },
  "BA03": { "value": 380000, "label": "Immobilisations corporelles (Materiële vaste activa — 22/27)", "column": "net_n" },
  "BA05": { "value": 280000, "label": "Actif circulant net total (Vlottende activa — 29/58)", "column": "net_n" },
  "BA07": { "value": 120000, "label": "Stocks nets (Voorraden en bestellingen in uitvoering — 3)", "column": "net_n" },
  "BA10": { "value": 60000, "label": "Disponibilités (Liquide middelen — 54/58)", "column": "net_n" },
  "BA12": { "value": 730000, "label": "Total actif net (Totaal activa — 20/58)", "column": "net_n" },
  "BA12_n1": { "value": 695000, "label": "Total actif net (Totaal activa — 20/58) (Net N-1)", "column": "net_n_1" },
  "company_name": "BV VOORBEELD",
  "company_vat": "BE0123.456.789",
  "fiscal_year_end_n": "2024-12-31",
  "fiscal_year_end_n1": "2023-12-31",
  "schema_type": "abrege"
}

Each numeric field is an object with value, a human-readable label, and a machine-readable column: net_n for exercice N, net_n_1 for the *_n1 fields. Use column instead of parsing labels. Metadata fields (company info, dates) are plain scalars with no column.

Values are taken as printed on the document, anchored on the NBB rubric code; subtotals are never recomputed from their detail lines. A rubric that does not appear on the document (common in micro / abrege layouts, or for the N-1 column of a first exercise) is absent from data or null, never an invented 0.

Field Reference

Each field below also exists with a _n1 suffix for the prior exercise.

Vaste activa (Actif immobilisé)

Vlottende activa (Actif circulant)

Totaal (Total)

Consistency Checks

Each exercise is validated with BA12 = BA02 + BA03 + BA04 + BA06 + BA07 + BA08 + BA09 + BA10 + BA11. The result is reported in the part's validation status.

Metadata Fields

• company_name: Raison sociale (Naam)
• company_vat: Numéro TVA (BTW-nummer), Belgian VAT number, format BE0xxx.xxx.xxx
• fiscal_year_end_n: Exercice N clos le (Boekjaar N afgesloten op), ISO 8601 YYYY-MM-DD
• fiscal_year_end_n1: Exercice N-1 clos le (Boekjaar N-1 afgesloten op), ISO 8601 YYYY-MM-DD
• schema_type: Type de schéma, one of micro, abrege, complet

BE Interne Jaarrekening - Bilan Passif (Passiva)

The BE Interne Jaarrekening - Bilan Passif covers the liability side of the Belgian internal annual accounts balance sheet (interne jaarrekening - balans passiva). Field labels are bilingual (French / Dutch) and anchored on NBB rubric codes (e.g. 10/15, 17/49, 42/48, 10/49) which are stable across the micro, abrégé, and complet schéma variants.

part_type:be-interne-jaarrekening-bilan-passif

Document Structure

• Eigen vermogen (10/15): Capitaux propres (BP01 total, detailed by BP02–BP08)
• Voorzieningen en uitgestelde belastingen (16): Provisions et impôts différés (BP09, detailed by BP10–BP11)
• Schulden (17/49): Dettes (BP12 total; BP13–BP14 long term, BP15–BP20 short term, BP21 comptes de régularisation)
• Totaal passiva (10/49): Total passif (BP22)

Data Structure

Within the document_parts array, the data object contains fields keyed by a stable BP## identifier for the current exercise (Boekjaar). Every field has a _n1 sibling (e.g. BP01_n1) carrying the prior exercise (Vorig boekjaar). There is no N-2 column.

{
  "BP01": { "value": 310000, "label": "Total capitaux propres (Eigen vermogen — 10/15)", "column": "net_n" },
  "BP13": { "value": 150000, "label": "Dettes à plus d'un an (Schulden op meer dan één jaar — 17)", "column": "net_n" },
  "BP14": { "value": 150000, "label": "Emprunts et dettes financières (Financiële schulden — 170/4)", "column": "net_n" },
  "BP15": { "value": 262000, "label": "Dettes à un an au plus (Schulden op ten hoogste één jaar — 42/48)", "column": "net_n" },
  "BP18": { "value": 95000, "label": "Dettes commerciales (Handelsschulden — 44)", "column": "net_n" },
  "BP19": { "value": 40000, "label": "Dettes fiscales, salariales et sociales (Schulden belastingen, bezoldigingen en sociale lasten — 45)", "column": "net_n" },
  "BP22": { "value": 730000, "label": "Total passif (Totaal passiva — 10/49)", "column": "net_n" },
  "BP22_n1": { "value": 695000, "label": "Total passif (Totaal passiva — 10/49) (Net N-1)", "column": "net_n_1" },
  "company_name": "BV VOORBEELD",
  "company_vat": "BE0123.456.789",
  "fiscal_year_end_n": "2024-12-31",
  "fiscal_year_end_n1": "2023-12-31",
  "schema_type": "abrege"
}

Each numeric field is an object with value, a human-readable label, and a machine-readable column: net_n for exercice N, net_n_1 for the *_n1 fields. Use column instead of parsing labels. Metadata fields (company info, dates) are plain scalars with no column.

Values are taken as printed on the document, anchored on the NBB rubric code; subtotals are never recomputed from their detail lines. A rubric that does not appear on the document (common in micro / abrege layouts, or for the N-1 column of a first exercise) is absent from data or null, never an invented 0.

Field Reference

Each field below also exists with a _n1 suffix for the prior exercise.

Eigen vermogen (Capitaux propres)

Voorzieningen (Provisions)

Schulden (Dettes)

Totaal (Total)

Consistency Checks

Each exercise is validated with BP22 = BP02 + BP03 + BP04 + BP05 + BP06 + BP07 + BP08 + BP10 + BP11 + BP13 + BP15 + BP21. The result is reported in the part's validation status.

Metadata Fields

• company_name: Raison sociale (Naam)
• company_vat: Numéro TVA (BTW-nummer), Belgian VAT number, format BE0xxx.xxx.xxx
• fiscal_year_end_n: Exercice N clos le (Boekjaar N afgesloten op), ISO 8601 YYYY-MM-DD
• fiscal_year_end_n1: Exercice N-1 clos le (Boekjaar N-1 afgesloten op), ISO 8601 YYYY-MM-DD
• schema_type: Type de schéma, one of micro, abrege, complet

BE Interne Jaarrekening - Compte de Résultat (Resultatenrekening)

The BE Interne Jaarrekening - Compte de Résultat is a Belgian internal annual accounts income statement (interne jaarrekening - resultatenrekening). Field labels are bilingual (French / Dutch) and anchored on NBB rubric codes (e.g. 9900, 70, 62, 9901, 9905) which are stable across the internal micro, abrégé, and complet layouts.

part_type:be-interne-jaarrekening-compte-resultat

Document Structure

• Brutomarge (9900): Marge brute d'exploitation (BR00)
• Bedrijfsopbrengsten (70, 76A): Chiffre d'affaires BR02, produits non récurrents BR01
• Bedrijfskosten (60/61 … 66A): Charges d'exploitation BR03–BR10; BR11/BR12 detail personnel costs BR04, and BR13 (630/1) combines BR05 + BR06
• Bedrijfswinst / -verlies (9901): Résultat d'exploitation (BR14)
• Financiële opbrengsten en kosten (75/76B, 65/66B): BR15, BR16
• Resultaat (9903 … 9905): Résultat avant impôts BR17, impôts BR18–BR20, résultat de l'exercice BR21 (9904), résultat à affecter BR24 (9905)

Data Structure

Within the document_parts array, the data object contains fields keyed by a stable BR## identifier for the current exercise (Boekjaar). Every field has a _n1 sibling (e.g. BR01_n1) carrying the prior exercise (Vorig boekjaar). There is no N-2 column.

{
  "BR00": { "value": 1200000, "label": "Marge d'exploitation (Brutomarge — 9900)", "column": "net_n" },
  "BR04": { "value": 650000, "label": "Rémunérations, charges sociales et pensions (Bezoldigingen, sociale lasten en pensioenen — 62)", "column": "net_n" },
  "BR05": { "value": 80000, "label": "Amortissements et réductions de valeur sur frais d'établissement, immobilisations incorporelles et corporelles (Afschrijvingen en waardeverminderingen op oprichtingskosten, op immateriële en materiële vaste activa — 630)", "column": "net_n" },
  "BR11": { "value": 500000, "label": "Salaires et traitements (Bezoldigingen — 620)", "column": "net_n" },
  "BR14": { "value": 450000, "label": "Bénéfice (Perte) d'exploitation (Bedrijfswinst / Bedrijfsverlies — 9901)", "column": "net_n" },
  "BR15": { "value": 12000, "label": "Produits financiers (Financiële opbrengsten — 75/76B)", "column": "net_n" },
  "BR16": { "value": 22000, "label": "Charges financières (Financiële kosten — 65/66B)", "column": "net_n" },
  "BR21": { "value": 330000, "label": "Bénéfice (Perte) de l'exercice après impôts (Winst (Verlies) van het boekjaar — 9904)", "column": "net_n" },
  "BR24": { "value": 330000, "label": "Bénéfice (Perte) de l'exercice à affecter (Te bestemmen winst (verlies) van het boekjaar — 9905)", "column": "net_n" },
  "BR05_n1": { "value": 76000, "label": "Amortissements et réductions de valeur sur frais d'établissement, immobilisations incorporelles et corporelles (Afschrijvingen en waardeverminderingen op oprichtingskosten, op immateriële en materiële vaste activa — 630) (Net N-1)", "column": "net_n_1" },
  "company_name": "BV VOORBEELD",
  "company_vat": "BE0123.456.789",
  "fiscal_year_end_n": "2024-12-31",
  "fiscal_year_end_n1": "2023-12-31",
  "schema_type": "abrege"
}

Each numeric field is an object with value, a human-readable label, and a machine-readable column: net_n for exercice N, net_n_1 for the *_n1 fields. Use column instead of parsing labels. Metadata fields (company info, dates) are plain scalars with no column.

Values are taken as printed on the document, anchored on the NBB rubric code; subtotals are never recomputed from their detail lines. A rubric that does not appear on the document (common in micro / abrege layouts, or for the N-1 column of a first exercise) is absent from data or null, never an invented 0.

Field Reference

Each field below also exists with a _n1 suffix for the prior exercise.

Bedrijfsopbrengsten (Produits d'exploitation)

Bedrijfskosten (Charges d'exploitation)

Bedrijfsresultaat (Résultat d'exploitation)

Financieel resultaat (Résultat financier)

Resultaat (Résultat)

Consistency Checks

Each exercise is validated with BR24 = BR00 - BR04 - BR05 - BR06 - BR07 - BR08 - BR09 - BR10 + BR15 - BR16 - BR18 - BR19 - BR20 - BR22 - BR23. Detail lines BR11, BR12 and BR13 are excluded to avoid double-counting. The check is skipped when the rolled-up subtotals are not printed on the document.

Metadata Fields

• company_name: Raison sociale (Naam)
• company_vat: Numéro TVA (BTW-nummer), Belgian VAT number, format BE0xxx.xxx.xxx
• fiscal_year_end_n: Exercice N clos le (Boekjaar N afgesloten op), ISO 8601 YYYY-MM-DD
• fiscal_year_end_n1: Exercice N-1 clos le (Boekjaar N-1 afgesloten op), ISO 8601 YYYY-MM-DD
• schema_type: Type de schéma, one of micro, abrege, complet