1
"code","id","type","name"
2
"x","account.a_root","view","PLAN COMPTABLE MINIMUM NORMALISE"
5
100,,"asset","Capital souscrit ou capital personnel"
6
1000,,"asset","Capital non amorti"
7
1001,,"asset","Capital amorti"
8
101,,"asset","Capital non appelé"
9
109,,"asset","Compte de l'exploitant"
10
1090,,"asset","Opérations courantes"
11
1091,,"asset","Impôts personnels"
12
1092,,"asset","Rémunérations et autres avantages"
13
11,,"asset","PRIMES D'EMISSION"
14
12,,"asset","PLUS-VALUES DE REEVALUATION"
15
120,,"asset","Plus-values de réévaluation sur immobilisations incorporelles"
16
1200,,"asset","Plus-values de réévaluation"
17
1201,,"asset","Reprises de réductions de valeur"
18
121,,"asset","Plus-values de réévaluation sur immobilisations corporelles"
19
1210,,"asset","Plus-values de réévaluation"
20
1211,,"asset","Reprises de réductions de valeur"
21
122,,"asset","Plus-values de réévaluation sur immobilisations financières"
22
1220,,"asset","Plus-values de réévaluation"
23
1221,,"asset","Reprises de réductions de valeur"
24
123,,"asset","Plus-values de réévaluation sur stocks"
25
124,,"asset","Reprises de réductions de valeur sur placements de trésorerie"
26
13,,"asset","RESERVES"
27
130,,"asset","Réserve légale"
28
131,,"asset","Réserves indisponibles"
29
1310,,"asset","Réserve pour actions propres"
30
1311,,"asset","Autres réserves indisponibles"
31
132,,"asset","Réserves immunisées"
32
133,,"asset","Réserves disponibles"
33
1330,,"asset","Réserve pour régularisation de dividendes"
34
1331,,"asset","Réserve pour renouvellement des immobilisations"
35
1332,,"asset","Réserve pour installations en faveur du personnel 1333 Réserves libres"
36
14,,"asset","BENEFICE REPORTE"
37
15,,"asset","SUBSIDES EN CAPITAL"
38
150,,"asset","Montants obtenus"
39
151,,"asset","Montants transférés aux résultats"
40
16,,"asset","PROVISIONS POUR RISQUES ET CHARGES"
41
160,,"asset","Provisions pour pensions et obligations similaires"
42
161,,"asset","Provisions pour charges fiscales"
43
162,,"asset","Provisions pour grosses réparations et gros entretiens"
44
163,,"asset","à 169 Provisions pour autres risques et charges"
45
164,,"asset","Provisions pour sûretés personnelles ou réelles constituées à l'appui de dettes et d'engagements de tiers"
46
165,,"asset","Provisions pour engagements relatifs à l'acquisition ou à la cession d'immobilisations"
47
166,,"asset","Provisions pour exécution de commandes passées ou reçues"
48
167,,"asset","Provisions pour positions et marchés à terme en devises ou positions et marchés à terme en marchandises"
49
168,,"asset","Provisions pour garanties techniques attachées aux ventes et prestations déjà effectuées par l'entreprise"
50
169,,"asset","Provisions pour autres risques et charges"
51
1690,,"asset","Pour litiges en cours"
52
1691,,"asset","Pour amendes, doubles droits, pénalités"
53
1692,,"asset","Pour propre assureur"
54
1693,,"asset","Pour risques inhérents aux opérations de crédits à moyen ou long terme"
55
1695,,"asset","Provision pour charge de liquidation"
56
1696,,"asset","Provision pour départ de personnel"
57
1699,,"asset","Pour risques divers "
58
17,,"asset","DETTES A PLUS D'UN AN"
59
170,,"asset","Emprunts subordonnés"
60
1700,,"asset","Convertibles"
61
1701,,"asset","Non convertibles"
62
171,,"asset","Emprunts obligataires non subordonnés"
63
1710,,"asset","Convertibles"
64
1711,,"asset","Non convertibles"
65
172,,"asset","Dettes de location-financement et assimilés"
66
1720,,"asset","Dettes de location-financement de biens immobiliers"
67
1721,,"asset","Dettes de location-financement de biens mobiliers"
68
1722,,"asset","Dettes sur droits réels sur immeubles"
69
173,,"asset","Etablissements de crédit"
70
1730,,"asset","Dettes en compte"
71
17300,,"asset","Banque A"
72
17301,,"asset","Banque B"
73
1731,,"asset","Promesses"
74
17310,,"asset","Banque A"
75
17311,,"asset","Banque B"
76
1732,,"asset","Crédits d'acceptation"
77
17320,,"asset","Banque A"
78
17321,,"asset","Banque B"
79
174,,"asset","Autres emprunts"
80
175,,"asset","Dettes commerciales"
81
1750,,"asset","Fournisseurs : dettes en compte"
82
17500,,"asset","Entreprises apparentées"
83
175000,,"asset","Entreprises liées"
84
175001,,"asset","Entreprises avec lesquelles il existe un lien de participation"
85
17501,,"asset","Fournisseurs ordinaires"
86
175010,,"asset","Fournisseurs belges"
87
175011,,"asset","Fournisseurs C.E.E."
88
175012,,"asset","Fournisseurs importation"
89
1751,,"asset","Effets à payer"
90
17510,,"asset","Entreprises apparentées"
91
175100,,"asset","Entreprises liées"
92
175101,,"asset","Entreprises avec lesquelles il existe un lien de participation"
93
17511,,"asset","Fournisseurs ordinaires"
94
175110,,"asset","Fournisseurs belges"
95
175111,,"asset","Fournisseurs C.E.E."
96
175112,,"asset","Fournisseurs importation"
97
176,,"asset","Acomptes reçus sur commandes"
98
178,,"asset","Cautionnements reçus en numéraires"
99
179,,"asset","Dettes diverses"
100
1790,,"asset","Entreprises liées"
101
1791,,"asset","Autres entreprises avec lesquelles il existe un lien de participation"
102
1792,,"asset","Administrateurs, gérants, associés"
103
1794,,"asset","Rentes viagères capitalisées"
104
1798,,"asset","Dettes envers les coparticipants des associations momentanées et en participation"
105
1799,,"asset","Autres dettes diverses"
106
18,,"asset","COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES"
107
2,,"asset","CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN"
108
20,,"asset","FRAIS D'ETABLISSEMENT"
109
200,,"asset","Frais de constitution et d'augmentation de capital"
110
2000,,"asset","Frais de constitution et d'augmentation de capital"
111
2009,,"asset","Amortissements sur frais de constitution et d'augmentation de capital"
112
201,,"asset","Frais d'émission d'emprunts et primes de remboursement"
113
2010,,"asset","Agios sur emprunts et frais d'émission d'emprunts"
114
2019,,"asset","Amortissements sur agios sur emprunts et frais d'émission d'emprunts"
115
202,,"asset","Autres frais d'établissement"
116
2020,,"asset","Autres frais d'établissement"
117
2029,,"asset","Amortissements sur autres frais d'établissement"
118
203,,"asset","Intérêts intercalaires"
119
2030,,"asset","Intérêts intercalaires"
120
2039,,"asset","Amortissements sur intérêts intercalaires"
121
204,,"asset","Frais de restructuration"
122
2040,,"asset","Coût des frais de restructuration"
123
2049,,"asset","Amortissements sur frais de restructuration"
124
21,,"asset","IMMOBILISATIONS INCORPORELLES"
125
210,,"asset","Frais de recherche et de développement"
126
2100,,"asset","Frais de recherche et de mise au point"
127
2108,,"asset","Plus-values actées sur frais de recherche et de mise au point"
128
2109,,"asset","Amortissements sur frais de recherche et de mise au point"
129
211,,"asset","Concessions, brevets, licences, savoir-faire, marques et droits similaires"
130
2110,,"asset","Concessions, brevets, licences, savoir-faire, marques, etc..."
131
2118,,"asset","Plus-values actées sur concessions, brevets, etc..."
132
2119,,"asset","Amortissements sur concessions, brevets, etc..."
133
212,,"asset","Goodwill"
134
2120,,"asset","Coût d'acquisition"
135
2128,,"asset","Plus-values actées"
136
2129,,"asset","Amortissements sur goodwill"
137
213,,"asset","Acomptes versés"
138
22,,"asset","TERRAINS ET CONSTRUCTIONS"
139
220,,"asset","Terrains"
140
2200,,"asset","Terrains"
141
2201,,"asset","Frais d'acquisition sur terrains"
142
2208,,"asset","Plus-values actées sur terrains"
143
2209,,"asset","Amortissements et réductions de valeur"
144
22090,,"asset","Amortissements sur frais d'acquisition"
145
22091,,"asset","Réductions de valeur sur terrains"
146
221,,"asset","Constructions"
147
2210,,"asset","Bâtiments industriels"
148
2211,,"asset","Bâtiments administratifs et commerciaux"
149
2212,,"asset","Autres bâtiments d'exploitation"
150
2213,,"asset","Voies de transport et ouvrages d'art"
151
2215,,"asset","Constructions sur sol d'autrui"
152
2216,,"asset","Frais d'acquisition sur constructions"
153
2218,,"asset","Plus-values actées"
154
22180,,"asset","Sur bâtiments industriels"
155
22181,,"asset","Sur bâtiments administratifs et commerciaux"
156
22182,,"asset","Sur autres bâtiments d'exploitation"
157
22184,,"asset","Sur voies de transport et ouvrages d'art"
158
2219,,"asset","Amortissements sur constructions"
159
22190,,"asset","Sur bâtiments industriels"
160
22191,,"asset","Sur bâtiments administratifs et commerciaux"
161
22192,,"asset","Sur autres bâtiments d'exploitation"
162
22194,,"asset","Sur voies de transport et ouvrages d'art"
163
22195,,"asset","Sur constructions sur sol d'autrui"
164
22196,,"asset","Sur frais d'acquisition sur constructions"
165
222,,"asset","Terrains bâtis"
166
2220,,"asset","Valeur d'acquisition"
167
22200,,"asset","Bâtiments industriels"
168
22201,,"asset","Bâtiments administratifs et commerciaux"
169
22202,,"asset","Autres bâtiments d'exploitation"
170
22203,,"asset","Voies de transport et ouvrages d'art"
171
22204,,"asset","Frais d'acquisition des terrains à bâtir"
172
2228,,"asset","Plus-values actées"
173
22280,,"asset","Sur bâtiments industriels "
174
22281,,"asset","Sur bâtiments administratifs et commerciaux"
175
22282,,"asset","Sur autres bâtiments d'exploitation"
176
22283,,"asset","Sur voies de transport et ouvrages d'art"
177
2229,,"asset","Amortissements sur terrains bâtis"
178
22290,,"asset","Sur bâtiments industriels"
179
22291,,"asset","Sur bâtiments administratifs et commerciaux"
180
22292,,"asset","Sur autres bâtiments d'exploitation"
181
22293,,"asset","Sur voies de transport et ouvrages d'art"
182
22294,,"asset","Sur frais d'acquisition des terrains bâtis"
183
223,,"asset","Autres droits réels sur des immeubles"
184
2230,,"asset","Valeur d'acquisition"
185
2238,,"asset","Plus-values actées"
186
2239,,"asset","Amortissements"
187
23,,"asset","INSTALLATIONS, MACHINES ET OUTILLAGE"
188
230,,"asset","Installations"
189
2300,,"asset","Installation d'eau"
190
2301,,"asset","Installation d'électricité"
191
2302,,"asset","Installation de vapeur"
192
2303,,"asset","Installation de gaz"
193
2304,,"asset","Installation de chauffage"
194
2305,,"asset","Installation de conditionnement d'air"
195
2306,,"asset","Installation de chargement"
196
231,,"asset","Machines"
197
2310,,"asset","Division A"
198
2311,,"asset","Division B"
199
237,,"asset","Outillage"
200
2370,,"asset","Division A"
201
2371,,"asset","Division B"
202
238,,"asset","Plus-values actées"
203
2380,,"asset","Sur installations"
204
2381,,"asset","Sur machines"
205
2382,,"asset","Sur outillage"
206
239,,"asset","Amortissements"
207
2390,,"asset","Sur installations"
208
2391,,"asset","Sur machines"
209
2392,,"asset","Sur outillage"
210
24,,"asset","MOBILIER ET MATERIEL ROULANT"
211
240,,"asset","Mobilier"
212
2400,,"asset","Mobilier"
213
24000,,"asset","Mobilier des bâtiments industriels"
214
24001,,"asset","Mobilier des bâtiments administratifs et commerciaux"
215
24002,,"asset","Mobilier des autres bâtiments d'exploitation"
216
24003,,"asset","Mobilier oeuvres sociales"
217
2401,,"asset","Matériel de bureau et de service social"
218
24010,,"asset","Des bâtiments industriels"
219
24011,,"asset","Des bâtiments administratifs et commerciaux"
220
24012,,"asset","Des autres bâtiments d'exploitation"
221
24013,,"asset","Des oeuvres sociales"
222
2408,,"asset","Plus-values actées"
223
24080,,"asset","Plus-values actées sur mobilier"
224
24081,,"asset","Plus-values actées sur matériel de bureau et service social"
225
2409,,"asset","Amortissements"
226
24090,,"asset","Amortissements sur mobilier"
227
24091,,"asset","Amortissements sur matériel de bureau et service social"
228
241,,"asset","Matériel roulant"
229
2410,,"asset","Matériel automobile"
230
24100,,"asset","Voitures"
231
24105,,"asset","Camions"
232
2411,,"asset","Matériel ferroviaire"
233
2412,,"asset","Matériel fluvial"
234
2413,,"asset","Matériel naval"
235
2414,,"asset","Matériel aérien"
236
2418,,"asset","Plus-values sur matériel roulant"
237
24180,,"asset","Plus-values sur matériel automobile"
238
24181,,"asset","Idem sur matériel ferroviaire"
239
24182,,"asset","Idem sur matériel fluvial"
240
24183,,"asset","Idem sur matériel naval"
241
24184,,"asset","Idem sur matériel aérien"
242
2419,,"asset","Amortissements sur matériel roulant"
243
24190,,"asset","Amortissements sur matériel automobile"
244
24191,,"asset","Idem sur matériel ferroviaire"
245
24192,,"asset","Idem sur matériel fluvial"
246
24193,,"asset","Idem sur matériel naval"
247
24194,,"asset","Idem sur matériel aérien"
248
25,,"asset","IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES"
249
250,,"asset","Terrains et constructions"
250
2500,,"asset","Terrains"
251
2501,,"asset","Constructions"
252
2508,,"asset","Plus-values sur emphytéose, leasing et droits similaires : terrains et constructions"
253
2509,,"asset","Amortissements et réductions de valeur sur terrains et constructions en leasing"
254
251,,"asset","Installations, machines et outillage"
255
2510,,"asset","Installations"
256
2511,,"asset","Machines"
257
2512,,"asset","Outillage"
258
2518,,"asset","Plus-values actées sur installations, machines et outillage pris en leasing"
259
2519,,"asset","Amortissements sur installations, machines et outillage pris en leasing"
260
252,,"asset","Mobilier et matériel roulant"
261
2520,,"asset","Mobilier"
262
2521,,"asset","Matériel roulant"
263
2528,,"asset","Plus-values actées sur mobilier et matériel roulant en leasing"
264
2529,,"asset","Amortissements sur mobilier et matériel roulant en leasing"
265
26,,"asset","AUTRES IMMOBILISATIONS CORPORELLES"
266
260,,"asset","Frais d'aménagements de locaux pris en location"
267
261,,"asset","Maison d'habitation"
268
262,,"asset","Réserve immobilière"
269
263,,"asset","Matériel d'emballage"
270
264,,"asset","Emballages récupérables"
271
268,,"asset","Plus-values actées sur autres immobilisations corporelles"
272
269,,"asset","Amortissements sur autres immobilisations corporelles"
273
2690,,"asset","Amortissements sur frais d'aménagement des locaux pris en location"
274
2691,,"asset","Amortissements sur maison d'habitation"
275
2692,,"asset","Amortissements sur réserve immobilière"
276
2693,,"asset","Amortissements sur matériel d'emballage"
277
2694,,"asset","Amortissements sur emballages récupérables"
278
27,,"asset","IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES"
279
270,,"asset","Immobilisations en cours"
280
2700,,"asset","Constructions"
281
2701,,"asset","Installations, machines et outillage"
282
2702,,"asset","Mobilier et matériel roulant"
283
2703,,"asset","Autres immobilisations corporelles"
284
271,,"asset","Avances et acomptes versés sur immobilisations en cours"
285
28,,"asset","IMMOBILISATIONS FINANCIERES"
286
280,,"asset","Participations dans des entreprises liées"
287
2800,,"asset","Valeur d'acquisition"
288
2801,,"asset","Montants non appelés"
289
2808,,"asset","Plus-values actées"
290
2809,,"asset","Réductions de valeurs actées"
291
281,,"asset","Créances sur des entreprises liées"
292
2810,,"asset","Créances en compte"
293
2811,,"asset","Effets à recevoir"
294
2812,,"asset","Titres à revenu fixes"
295
2817,,"asset","Créances douteuses"
296
2819,,"asset","Réductions de valeurs actées"
297
282,,"asset","Participations dans des entreprises avec lesquelles il existe un lien de participation"
298
2820,,"asset","Valeur d'acquisition"
299
2821,,"asset","Montants non appelés"
300
2828,,"asset","Plus-values actées"
301
2829,,"asset","Réductions de valeurs actées"
302
283,,"asset","Créances sur des entreprises avec lesquelles il existe un lien de participation"
303
2830,,"asset","Créances en compte"
304
2831,,"asset","Effets à recevoir"
305
2832,,"asset","Titres à revenu fixe"
306
2837,,"asset","Créances douteuses"
307
2839,,"asset","Réductions de valeurs actées"
308
284,,"asset","Autres actions et parts"
309
2840,,"asset","Valeur d'acquisition"
310
2841,,"asset","Montants non appelés"
311
2848,,"asset","Plus-values actées"
312
2849,,"asset","Réductions de valeur actées"
313
285,,"asset","Autres créances"
314
2850,,"asset","Créances en compte"
315
2851,,"asset","Effets à recevoir"
316
2852,,"asset","Titres à revenu fixe"
317
2857,,"asset","Créances douteuses"
318
2859,,"asset","Réductions de valeur actées"
319
288,,"asset","Cautionnements versés en numéraires"
320
2880,,"asset","Téléphone, télefax, télex"
323
2883,,"asset","Electricité"
324
2887,,"asset","Autres cautionnements versés en numéraires"
325
29,,"asset","CREANCES A PLUS D'UN AN"
326
290,,"asset","Créances commerciales"
327
2900,,"asset","Clients"
328
29000,,"asset","Créances en compte sur entreprises liées"
329
29001,,"asset","Sur entreprises avec lesquelles il existe un lien de participation"
330
29002,,"asset","Sur clients Belgique"
331
29003,,"asset","Sur clients C.E.E."
332
29004,,"asset","Sur clients exportation hors C.E.E."
333
29005,,"asset","Créances sur les coparticipants"
334
2901,,"asset","Effets à recevoir"
335
29010,,"asset","Sur entreprises liées"
336
29011,,"asset","Sur entreprises avec lesquelles il existe un lien de participation"
337
29012,,"asset","Sur clients Belgique"
338
29013,,"asset","Sur clients C.E.E."
339
29014,,"asset","Sur clients exportation hors C.E.E."
340
2905,,"asset","Retenues sur garanties"
341
2906,,"asset","Acomptes versés"
342
2907,,"asset","Créances douteuses"
343
2909,,"asset","Réductions de valeur actées"
344
291,,"asset","Autres créances"
345
2910,,"asset","Créances en compte"
346
29100,,"asset","Créances entreprises liées"
347
29101,,"asset","Créances entreprises avec lesquelles il existe un lien de participation"
348
29102,,"asset","Créances autres débiteurs"
349
2911,,"asset","Effets à recevoir"
350
29110,,"asset","Sur entreprises liées"
351
29111,,"asset","Sur entreprises avec lesquelles il existe un lien de participation"
352
29112,,"asset","Sur autres débiteurs"
353
2912,,"asset","Créances résultant de la cession d'immobilisations données en leasing"
354
2917,,"asset","Créances douteuses"
355
2919,,"asset","Réductions de valeur actées"
356
3,,"stock_inventory","CLASSE 3. STOCK ET COMMANDES EN COURS D'EXECUTION"
357
30,,"stock_inventory","APPROVISIONNEMENTS - MATIERES PREMIERES"
358
300,,"stock_inventory","Valeur d'acquisition"
359
309,,"stock_inventory","Réductions de valeur actées"
360
31,,"stock_inventory","APPROVISIONNEMENTS ET FOURNITURES"
361
310,,"stock_inventory","Valeur d'acquisition"
362
3100,,"stock_inventory","Matières d'approvisionnement"
363
3101,,"stock_inventory","Energie, charbon, coke, Mazout, essence, propane"
364
3102,,"stock_inventory","Produits d'entretien"
365
3103,,"stock_inventory","Fournitures diverses et petit outillage"
366
3104,,"stock_inventory","Imprimés et fournitures de bureau"
367
3105,,"stock_inventory","Fournitures de services sociaux"
368
3106,,"stock_inventory","Emballages commerciaux"
369
31060,,"stock_inventory","Emballages perdus"
370
31061,,"stock_inventory","Emballages récupérables"
371
319,,"stock_inventory","Réductions de valeur actées"
372
32,,"stock_inventory","EN COURS DE FABRICATION"
373
320,,"stock_inventory","Valeur d'acquisition"
374
3200,,"stock_inventory","Produits semi-ouvrés"
375
3201,,"stock_inventory","Produits en cours de fabrication"
376
3202,,"stock_inventory","Travaux en cours"
377
3205,,"stock_inventory","Déchets"
378
3206,,"stock_inventory","Rebuts"
379
3209,,"stock_inventory","Travaux en association momentanée"
380
329,,"stock_inventory","Réductions de valeur actées"
381
33,,"stock_inventory","PRODUITS FINIS"
382
330,,"stock_inventory","Valeur d'acquisition"
383
3300,,"stock_inventory","Produits finis"
384
339,,"stock_inventory","Réductions de valeur actées"
385
34,,"stock_inventory","MARCHANDISES"
386
340,,"stock_inventory","Valeur d'acquisition"
387
3400,,"stock_inventory","Groupe A"
388
3401,,"stock_inventory","Groupe B"
389
349,,"stock_inventory","Réductions de valeur actées"
390
35,,"stock_inventory","IMMEUBLES DESTINES A LA VENTE"
391
350,,"stock_inventory","Valeur d'acquisition"
392
3500,,"stock_inventory","Immeuble A"
393
3501,,"stock_inventory","Immeuble B"
394
351,,"stock_inventory","Immeubles construits en vue de leur revente"
395
3510,,"stock_inventory","Immeuble A"
396
3511,,"stock_inventory","Immeuble B"
397
359,,"stock_inventory","Réductions de valeurs actées"
398
36,,"stock_inventory","ACOMPTES VERSES SUR ACHATS POUR STOCKS"
399
360,,"stock_inventory","Acomptes versés"
400
369,,"stock_inventory","Réductions de valeur actées"
401
37,,"stock_inventory","COMMANDES EN COURS D'EXECUTION"
402
370,,"stock_inventory","Valeur d'acquisition"
403
371,,"stock_inventory","Bénéfice pris en compte"
404
379,,"stock_inventory","Réductions de valeur actées"
405
4,,"view","CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS"
406
40,"account.a_recv","receivable","CREANCES COMMERCIALES"
407
400,,"receivable","Clients"
408
4007,,"receivable","Rabais, remises, ristournes à accorder et autres notes de crédit à établir"
409
4008,,"receivable","Créances résultant de livraisons de biens"
410
401,,"receivable","Effets à recevoir"
411
4010,,"receivable","Effets à recevoir"
412
4013,,"receivable","Effets à l'encaissement"
413
4015,,"receivable","Effets à l'escompte"
414
402,,"receivable","Clients, créances courantes, entreprises apparentées, administrateurs et gérants"
415
4020,,"receivable","Entreprises liées"
416
4021,,"receivable","Autres entreprises avec lesquelles il existe un lien de participation"
417
4022,,"receivable","Administrateurs et gérants d'entreprise"
418
403,,"receivable","Effets à recevoir sur entreprises apparentées et administrateurs et gérants"
419
4030,,"receivable","Entreprises liées"
420
4031,,"receivable","Autres entreprises avec lesquelles il existe un lien de participation"
421
4032,,"receivable","Administrateurs et gérants de l'entreprise"
422
404,,"receivable","Produits à recevoir"
423
405,,"receivable","Clients : retenues sur garanties"
424
406,,"receivable","Acomptes versés"
425
407,,"receivable","Créances douteuses"
426
408,,"receivable","Compensation clients"
427
409,,"receivable","Réductions de valeur actées"
428
41,,"receivable","AUTRES CREANCES"
429
410,,"receivable","Capital appelé, non versé"
430
4100,,"receivable","Appels de fonds"
431
4101,,"receivable","Actionnaires défaillants"
432
411,,"receivable","T.V.A. à récupérer"
433
4110,,"receivable","T.V.A. due"
434
4111,,"receivable","T.V.A. déductible"
435
4112,,"receivable","Compte courant administration T.V.A."
436
4118,,"receivable","Taxe d'égalisation due"
437
412,,"receivable","Impôts et versements fiscaux à récupérer"
438
4120,,"receivable","à 4124 Impôts belges sur le résultat"
439
4125,,"receivable","à 4127 Autres impôts belges"
440
4128,,"receivable","Impôts étrangers"
441
414,,"receivable","Produits à recevoir"
442
416,,"receivable","Créances diverses"
443
4160,,"receivable","Associés"
444
4161,,"receivable","Avances et prêts au personnel"
445
4162,,"receivable","Compte courant des associés en S.P.R.L."
446
4163,,"receivable","Compte courant des administrateurs et gérants"
447
4164,,"receivable","Créances sur sociétés apparentées"
448
4166,,"receivable","Emballages et matériel à rendre"
449
4167,,"receivable","Etat et établissements publics"
450
41670,,"receivable","Subsides à recevoir"
451
41671,,"receivable","Autres créances"
452
4168,,"receivable","Rabais, ristournes, remises à obtenir et autres avoirs non encore reçus"
453
417,,"receivable","Créances douteuses"
454
418,,"receivable","Cautionnements versés en numéraires"
455
419,,"receivable","Réductions de valeur actées"
456
42,,"payable","DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE"
457
420,,"payable","Emprunts subordonnés"
458
4200,,"payable","Convertibles"
459
4201,,"payable","Non convertibles"
460
421,,"payable","Emprunts obligataires non subordonnés"
461
4210,,"payable","Convertibles"
462
4211,,"payable","Non convertibles"
463
422,,"payable","Dettes de location-financement et assimilées"
464
4220,,"payable","Financement de biens immobiliers"
465
4221,,"payable","Financement de biens mobiliers"
466
423,,"payable","Etablissements de crédit"
467
4230,,"payable","Dettes en compte"
468
4231,,"payable","Promesses"
469
4232,,"payable","Crédits d'acceptation"
470
424,,"payable","Autres emprunts"
471
425,,"payable","Dettes commerciales"
472
4250,,"payable","Fournisseurs"
473
4251,,"payable","Effets à payer"
474
426,,"payable","Cautionnements reçus en numéraires"
475
429,,"payable","Dettes diverses"
476
4290,,"payable","Entreprises liées"
477
4291,,"payable","Entreprises avec lesquelles il existe un lien de participation"
478
4292,,"payable","Administrateurs, gérants, associés"
479
4299,,"payable","Autres dettes"
480
43,,"payable","DETTES FINANCIERES"
481
430,,"payable","Etablissements de crédit. Emprunts en compte à terme fixe"
482
431,,"payable","Etablissements de crédit. Promesses"
483
432,,"payable","Etablissements de crédit. Crédits d'acceptation"
484
433,,"payable","Etablissements de crédit. Dettes en compte courant"
485
439,,"payable","Autres emprunts"
486
44,,"payable","DETTES COMMERCIALES"
487
440,"account.a_pay","payable","Fournisseurs"
488
4400,,"payable","Entreprises apparentées"
489
44000,,"payable","Entreprises liées"
490
44001,,"payable","Entreprises avec lesquelles il existe un lien de participation"
491
4401,,"payable","Fournisseurs ordinaires"
492
44010,,"payable","Fournisseurs belges"
493
44011,,"payable","Fournisseurs CEE"
494
44012,,"payable","Fournisseurs importation"
495
4402,,"payable","Dettes envers les coparticipants"
496
4403,,"payable","Fournisseurs - retenues de garanties"
497
441,,"payable","Effets à payer"
498
4410,,"payable","Entreprises apparentées"
499
44100,,"payable","Entreprises liées"
500
44101,,"payable","Entreprises avec lesquelles il existe un lien de participation"
501
4411,,"payable","Fournisseurs ordinaires"
502
44110,,"payable","Fournisseurs belges"
503
44111,,"payable","Fournisseurs CEE"
504
44112,,"payable","Fournisseurs importation"
505
444,,"payable","Factures à recevoir"
506
446,,"payable","Acomptes reçus"
507
448,,"payable","Compensations fournisseurs"
508
45,,"payable","DETTES FISCALES, SALARIALES ET SOCIALES"
509
450,,"payable","Dettes fiscales estimées"
510
4501,,"payable","à 4504 Impôts sur le résultat"
511
4505,,"payable","à 4507 Autres impôts en Belgique"
512
4508,,"payable","Impôts à l'étranger"
513
451,,"payable","T.V.A. à payer"
514
4510,,"payable","T.V.A. due"
515
4511,,"payable","T.V.A. déductible"
516
4512,,"payable","Compte courant administration T.V.A."
517
4518,,"payable","Taxe d'égalisation due"
518
452,,"payable","Impôts et taxes à payer"
519
4520,,"payable","à 4524 Autres impôts sur le résultat"
520
4525,,"payable","à 4527 Autres impôts et taxes en Belgique"
521
45250,,"payable","Précompte immobilier"
522
45251,,"payable","Impôts communaux à payer"
523
45252,,"payable","Impôts provinciaux à payer"
524
45253,,"payable","Autres impôts et taxes à payer"
525
4528,,"payable","Impôts et taxes à l'étranger"
526
453,,"payable","Précomptes retenus"
527
4530,,"payable","Précompte professionnel retenu sur rémunérations"
528
4531,,"payable","Précompte professionnel retenu sur tantièmes"
529
4532,,"payable","Précompte mobilier retenu sur dividendes attribués"
530
4533,,"payable","Précompte mobilier retenu sur intérêts payés"
531
4538,,"payable","Autres précomptes retenus"
532
454,,"payable","Office National de la Sécurité Sociale"
533
4540,,"payable","Arriérés"
534
4541,,"payable","1er trimestre"
535
4542,,"payable","2ème trimestre"
536
4543,,"payable","3ème trimestre"
537
4544,,"payable","4ème trimestre"
538
455,,"payable","Rémunérations"
539
4550,,"payable","Administrateurs, gérants et commissaires"
540
4551,,"payable","Direction"
541
4552,,"payable","Employés"
542
4553,,"payable","Ouvriers"
543
456,,"payable","Pécules de vacances"
544
4560,,"payable","Direction"
545
4561,,"payable","Employés"
546
4562,,"payable","Ouvriers"
547
459,,"payable","Autres dettes sociales"
548
4590,,"payable","Provision pour gratifications de fin d'année"
549
4591,,"payable","Départs de personnel"
550
4592,,"payable","Oppositions sur rémunérations"
551
4593,,"payable","Assurances relatives au personnel"
552
45930,,"payable","Assurance loi"
553
45931,,"payable","Assurance salaire garanti "
554
45932,,"payable","Assurance groupe "
555
45933,,"payable","Assurances individuelles"
556
4594,,"payable","Caisse d'assurances sociales pour travailleurs indépendants"
557
4597,,"payable","Dettes et provisions sociales diverses"
558
46,,"payable","ACOMPTES RECUS SUR COMMANDES"
559
47,,"payable","DETTES DECOULANT DE L'AFFECTATION DES RESULTATS"
560
470,,"payable","Dividendes et tantièmes d'exercices antérieurs"
561
471,,"payable","Dividendes de l'exercice"
562
472,,"payable","Tantièmes de l'exercice"
563
473,,"payable","Autres allocataires"
564
48,,"payable","DETTES DIVERSES"
565
480,,"payable","Obligations et coupons échus"
566
481,,"payable","Actionnaires - capital à rembourser"
567
482,,"payable","Participation du personnel à payer"
568
483,,"payable","Acomptes reçus d'autres tiers à moins d'un an"
569
486,,"payable","Emballages et matériel consignés"
570
488,,"payable","Cautionnements reçus en numéraires"
571
489,,"payable","Autres dettes diverses"
572
49,,"payable","COMPTES DE REGULARISATION ET COMPTES D'ATTENTE"
573
490,,"payable","Charges à reporter"
574
491,,"payable","Produits acquis"
575
4910,,"payable","Produits d'exploitation"
576
49100,,"payable","Ristournes, rabais à obtenir"
577
49101,,"payable","Commissions à obtenir"
578
49102,,"payable","Autres produits d'exploitation"
579
4911,,"payable","Produits financiers"
580
49110,,"payable","Intérêts courus et non échus sur prêts et débits"
581
49111,,"payable","Autres produits financiers"
582
492,,"payable","Charges à imputer"
583
493,,"payable","Produits à reporter"
584
4930,,"payable","Produits d'exploitation à reporter"
585
4931,,"payable","Produits financiers à reporter"
586
499,,"payable","Comptes d'attente"
587
4990,,"payable","Compte d'attente"
588
4991,,"payable","Compte de répartition périodique des charges"
589
4999,,"payable","Transferts d'exercice"
590
5,,"cash","CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES"
591
50,,"cash","ACTIONS PROPRES"
592
51,,"cash","ACTIONS ET PARTS"
593
510,,"cash","Valeur d'acquisition"
594
511,,"cash","Montants non appelés"
595
519,,"cash","Réductions de valeur actées"
596
52,,"cash","TITRES A REVENUS FIXES"
597
520,,"cash","Valeur d'acquisition"
598
529,,"cash","Réductions de valeur actées"
599
53,,"cash","DEPOTS A TERME"
600
530,,"cash","De plus d'un an"
601
531,,"cash","De plus d'un mois et à un an au plus"
602
532,,"cash","D'un mois au plus"
603
539,,"cash","Réductions de valeur actées"
604
54,,"cash","VALEURS ECHUES A L'ENCAISSEMENT"
605
540,,"cash","Chèques à encaisser"
606
541,,"cash","Coupons à encaisser"
607
55,,"cash","ETABLISSEMENTS DE CREDIT."
608
550,,"cash","Comptes ouverts auprès des divers établissements"
609
56,,"cash","OFFICE DES CHEQUES POSTAUX"
610
560,,"cash","Compte courant"
611
561,,"cash","Chèques émis"
612
57,"account.cash","cash","CAISSES"
613
570,,"cash","Caisses - espèces"
614
5700,,"cash","Caisse principale"
615
578,,"cash","Caisses - timbres"
616
58,,"cash","VIREMENTS INTERNES"
617
6,,"expense","CLASSE 6. - CHARGES"
618
60,,"expense","APPROVISIONNEMENTS ET MARCHANDISES"
619
600,"account.a_expense","expense","Achats de matières premières"
620
601,,"expense","Achats de fournitures"
621
602,,"expense","Achats de services, travaux et études"
622
603,,"expense","Sous-traitances générales"
623
604,,"expense","Achats de marchandises"
624
605,,"expense","Achats d'immeubles destinés à la revente"
625
608,,"expense","Remises, ristournes et rabais obtenus sur achats"
626
609,,"expense","Variations de stocks"
627
6090,,"expense","De matières premières"
628
6091,,"expense","De fournitures"
629
6094,,"expense","De marchandises"
630
6095,,"expense","D'immeubles destinés à la vente"
631
61,,"expense","SERVICES ET BIENS DIVERS"
632
610,,"expense","Loyers et charges locatives"
633
6100,,"expense","Loyers divers"
634
6101,,"expense","Charges locatives"
635
611,,"expense","Entretien et réparation"
636
612,,"expense","Fournitures faites à l'entreprise"
637
6120,,"expense","Eau, gaz, électricité, vapeur"
638
61200,,"expense","Eau"
639
61201,,"expense","Gaz"
640
61202,,"expense","Electricité"
641
61203,,"expense","Vapeur"
642
6121,,"expense","Téléphone, télégrammes, télex, téléfax, frais postaux"
643
61210,,"expense","Téléphone"
644
61211,,"expense","Télégrammes"
645
61212,,"expense","Télex et téléfax"
646
61213,,"expense","Frais postaux"
647
6122,,"expense","Livres, bibliothèque"
648
6123,,"expense","Imprimés et fournitures de bureau"
649
613,,"expense","Rétributions de tiers"
650
6130,,"expense","Redevances et royalties"
651
61300,,"expense","Redevances pour brevets, licences, marques, accessoires"
652
61301,,"expense","Autres redevances"
653
6131,,"expense","Assurances non relatives au personnel"
654
61310,,"expense","Assurance incendie"
655
61311,,"expense","Assurance vol"
656
61312,,"expense","Assurance autos"
657
61313,,"expense","Assurance crédit"
658
61314,,"expense","Assurances frais généraux"
659
6132,,"expense","Divers"
660
61320,,"expense","Commissions aux tiers"
661
61321,,"expense","Honoraires d'avocats, d'experts, etc ..."
662
61322,,"expense","Cotisations aux groupements professionnels"
663
61323,,"expense","Dons, libéralités, ..."
664
61324,,"expense","Frais de contentieux"
665
61325,,"expense","Publications légales"
666
6133,,"expense","Transports et déplacements"
667
61330,,"expense","Transports de personnel"
668
61331,,"expense","Voyages, déplacements, représentations"
669
6134,,"expense","Personnel intérimaire"
670
614,,"expense","Annonces, publicité, propagande et documentation"
671
6140,,"expense","Annonces et insertions"
672
6141,,"expense","Catalogues et imprimés"
673
6142,,"expense","Echantillons"
674
6143,,"expense","Foires et expositions"
675
6144,,"expense","Primes"
676
6145,,"expense","Cadeaux à la clientèle"
677
6146,,"expense","Missions et réceptions"
678
6147,,"expense","Documentation"
679
615,,"expense","Sous-traitants"
680
6150,,"expense","Sous-traitants pour activités propres"
681
6151,,"expense","Sous-traitants d'associations momentanées"
682
6152,,"expense","Quote-part bénéficiaire des coparticipants"
683
61700,,"expense","Personnel intérimaire et personnes mises à la disposition de l'entreprise"
684
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"
685
62,,"expense","REMUNERATIONS, CHARGES SOCIALES ET PENSIONS"
686
620,,"expense","Rémunérations et avantages sociaux directs"
687
6200,,"expense","Administrateurs ou gérants"
688
6201,,"expense","Personnel de direction"
689
6202,,"expense","Employés"
690
6203,,"expense","Ouvriers"
691
6204,,"expense","Autres membres du personnel"
692
621,,"expense","Cotisations patronales d'assurances sociales"
693
6210,,"expense","Sur salaires"
694
6211,,"expense","Sur appointements et commissions"
695
622,,"expense","Primes patronales pour assurances extralégales"
696
623,,"expense","Autres frais de personnel"
697
6230,,"expense","Assurances du personnel"
698
62300,,"expense","Assurances loi, responsabilité civile, chemin du travail"
699
62301,,"expense","Assurance salaire garanti"
700
62302,,"expense","Assurances individuelles"
701
6231,,"expense","Charges sociales diverses"
702
62310,,"expense","Jours fériés payés"
703
62311,,"expense","Salaire hebdomadaire garanti"
704
62312,,"expense","Allocations familiales complémentaires"
705
6232,,"expense","Charges sociales des administrateurs, gérants et commissaires"
706
62320,,"expense","Allocations familiales complémentaires pour non salariés"
707
62321,,"expense","Lois sociales pour indépendants"
708
62322,,"expense","Divers"
709
624,,"expense","Pensions de retraite et de survie"
710
6240,,"expense","Administrateurs et gérants"
711
6241,,"expense","Personnel"
712
625,,"expense","Provision pour pécule de vacances"
713
6250,,"expense","Dotations"
714
6251,,"expense","Utilisations et reprises"
715
63,,"expense","AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES"
716
630,,"expense","Dotations aux amortissements et aux réductions de valeur sur immobilisations"
717
6300,,"expense","Dotations aux amortissements sur frais d'établissement"
718
6301,,"expense","Dotations aux amortissements sur immobilisations incorporelles"
719
6302,,"expense","Dotations aux amortissements sur immobilisations corporelles"
720
6308,,"expense","Dotations aux réductions de valeur sur immobilisations incorporelles"
721
6309,,"expense","Dotations aux réductions de valeur sur immobilisations corporelles"
722
631,,"expense","Réductions de valeur sur stocks"
723
6310,,"expense","Dotations"
724
6311,,"expense","Reprises"
725
632,,"expense","Réductions de valeur sur commandes en cours d'exécution"
726
6320,,"expense","Dotations"
727
6321,,"expense","Reprises"
728
633,,"expense","Réductions de valeur sur créances commerciales à plus d'un an"
729
6330,,"expense","Dotations"
730
6331,,"expense","Reprises"
731
634,,"expense","Réductions de valeur sur créances commerciales à un an au plus"
732
6340,,"expense","Dotations"
733
6341,,"expense","Reprises"
734
635,,"expense","Provisions pour pensions et obligations similaires"
735
6350,,"expense","Dotations"
736
6351,,"expense","Utilisations et reprises"
737
636,,"expense","Provisions pour grosses réparations et gros entretiens"
738
6360,,"expense","Dotations"
739
6361,,"expense","Utilisations et reprises"
740
637,,"expense","Provisions pour autres risques et charges"
741
6370,,"expense","Dotations "
742
6371,,"expense","Utilisations et reprises"
743
64,,"expense","AUTRES CHARGES D'EXPLOITATION"
744
640,,"expense","Charges fiscales d'exploitation"
745
6400,,"expense","Taxes et impôts directs"
746
64000,,"expense","Taxes sur autos et camions"
747
6401,,"expense","Taxes et impôts indirects"
748
64010,,"expense","Timbres fiscaux pris en charge par la firme"
749
64011,,"expense","Droits d'enregistrement"
750
64012,,"expense","T.V.A. non déductible"
751
6402,,"expense","Impôts provinciaux et communaux"
752
64020,,"expense","Taxe sur la force motrice"
753
64021,,"expense","Taxe sur le personnel occupé"
754
6403,,"expense","Taxes diverses"
755
641,,"expense","Moins-values sur réalisations courantes d'immobilisations corporelles"
756
642,,"expense","Moins-values sur réalisations de créances commerciales"
757
643,,"expense","à 648 Charges d'exploitations diverses"
758
649,,"expense","Charges d'exploitation portées à l'actif au titre de restructuration"
759
65,,"expense","CHARGES FINANCIERES"
760
650,,"expense","Charges des dettes"
761
6500,,"expense","Intérêts, commissions et frais afférents aux dettes"
762
6501,,"expense","Amortissements des agios et frais d'émission d'emprunts"
763
6502,,"expense","Autres charges de dettes"
764
6503,,"expense","Intérêts intercalaires portés à l'actif"
765
651,,"expense","Réductions de valeur sur actifs circulants"
766
6510,,"expense","Dotations "
767
6511,,"expense","Reprises"
768
652,,"expense","Moins-values sur réalisation d'actifs circulants"
769
653,,"expense","Charges d'escompte de créances"
770
654,,"expense","Différences de change"
771
655,,"expense","Ecarts de conversion des devises"
772
656,,"expense","Frais de banques, de chèques postaux"
773
657,,"expense","Commissions sur ouvertures de crédit, cautions, avals"
774
658,,"expense","Frais de vente des titres"
775
66,,"expense","CHARGES EXCEPTIONNELLES"
776
660,,"expense","Amortissements et réductions de valeur exceptionnels"
777
6600,,"expense","Sur frais d'établissement"
778
6601,,"expense","Sur immobilisations incorporelles"
779
6602,,"expense","Sur immobilisations corporelles"
780
661,,"expense","Réductions de valeur sur immobilisations financières"
781
662,,"expense","Provisions pour risques et charges exceptionnels"
782
663,,"expense","Moins-values sur réalisation d'actifs immobilisés"
783
6630,,"expense","Sur immobilisations incorporelles"
784
6631,,"expense","Sur immobilisations corporelles"
785
6632,,"expense","Sur immobilisations détenues en location-financement et droits similaires"
786
6633,,"expense","Sur immobilisations financières"
787
6634,,"expense","Sur immeubles acquis ou construits en vue de la revente"
788
668,,"expense","Autres charges exceptionnelles"
789
664,,"expense","Pénalités et amendes diverses"
790
665,,"expense","Différence de charge"
791
669,,"expense","Charges exceptionnelles transférées à l'actif en frais de restructuration"
792
67,,"expense","IMPOTS SUR LE RESULTAT"
793
670,,"expense","Impôts belges sur le résultat de l'exercice"
794
6700,,"expense","Impôts et précomptes dus ou versés"
795
6701,,"expense","Excédent de versements d'impôts et précomptes porté à l'actif"
796
6702,,"expense","Charges fiscales estimées"
797
671,,"expense","Impôts belges sur le résultat d'exercices antérieurs"
798
6710,,"expense","Suppléments d'impôts dus ou versés"
799
6711,,"expense","Suppléments d'impôts estimés"
800
6712,,"expense","Provisions fiscales constituées"
801
672,,"expense","Impôts étrangers sur le résultat de l'exercice"
802
673,,"expense","Impôts étrangers sur le résultat d'exercices antérieurs"
803
68,,"expense","TRANSFERTS AUX RESERVES IMMUNISEES"
804
69,,"expense","AFFECTATION DES RESULTATS"
805
690,,"expense","Perte reportée de l'exercice précédent"
806
691,,"expense","Dotation à la réserve légale"
807
692,,"expense","Dotation aux autres réserves"
808
693,,"expense","Bénéfice à reporter"
809
694,,"expense","Rémunération du capital"
810
695,,"expense","Administrateurs ou gérants"
811
696,,"expense","Autres allocataires"
812
7,,"income","CLASSE 7. - PRODUITS"
813
70,,"income","CHIFFRE D'AFFAIRES"
814
700,,"income","Ventes de marchandises"
815
7000,,"income","Ventes en Belgique"
816
7001,,"income","Ventes dans les pays membres de la C.E.E."
817
7002,,"income","Ventes à l'exportation"
818
701,"account.a_sale","income","Ventes de produits finis"
819
7010,,"income","Ventes en Belgique"
820
7011,,"income","Ventes dans les pays membres de la C.E.E."
821
7012,,"income","Ventes à l'exportation"
822
702,,"income","Ventes de déchets et rebuts"
823
7020,,"income","Ventes en Belgique"
824
7021,,"income","Ventes dans les pays membres de la C.E.E."
825
7022,,"income","Ventes à l'exportation"
826
703,,"income","Ventes d'emballages récupérables"
827
704,,"income","Facturations des travaux en cours"
828
705,,"income","Prestations de services"
829
7050,,"income","Prestations de services en Belgique"
830
7051,,"income","Prestations de services dans les pays membres de la C.E.E."
831
7052,,"income","Prestations de services en vue de l'exportation"
832
706,,"income","Pénalités et dédits obtenus par l'entreprise"
833
708,,"income","Remises, ristournes et rabais accordés"
834
7080,,"income","Sur ventes de marchandises"
835
7081,,"income","Sur ventes de produits finis"
836
7082,,"income","Sur ventes de déchets et rebuts"
837
7083,,"income","Sur prestations de services"
838
7084,,"income","Mali sur travaux facturés aux associations momentanées"
839
71,,"income","VARIATION DES STOCKS ET DES COMMANDES EN COURS D'EXECUTION"
840
712,,"income","Des en cours de fabrication"
841
713,,"income","Des produits finis"
842
715,,"income","Des immeubles construits destinés à la vente"
843
717,,"income","Des commandes en cours d'exécution"
844
7170,,"income","Commandes en cours - Coût de revient"
845
71700,,"income","Coût des commandes en cours d'exécution"
846
71701,,"income","Coût des travaux en cours des associations momentanées"
847
7171,,"income","Bénéfices portés en compte sur commandes en cours"
848
71710,,"income","Sur commandes en cours d'exécution"
849
71711,,"income","Sur travaux en cours des associations momentanées"
850
72,,"income","PRODUCTION IMMOBILISEE"
851
720,,"income","En frais d'établissement"
852
721,,"income","En immobilisations incorporelles"
853
722,,"income","En immobilisations corporelles"
854
723,,"income","En immobilisations en cours"
855
74,,"income","AUTRES PRODUITS D'EXPLOITATION"
856
740,,"income","Subsides d'exploitation et montants compensatoires"
857
741,,"income","Plus-values sur réalisations courantes d'immobilisations corporelles"
858
742,,"income","Plus-values sur réalisations de créances commerciales"
859
743,,"income","Produits de services exploités dans l'intérêt du personnel"
860
744,,"income","Commissions et courtages"
861
745,,"income","Redevances pour brevets et licences"
862
746,,"income","Prestations de services"
863
747,,"income","Revenus des immeubles affectés aux activités non professionnelles"
864
748,,"income","Locations diverses à caractère professionnel"
865
749,,"income","Produits divers"
866
7490,,"income","Bonis sur reprises d'emballages consignés"
867
7491,,"income","Bonis sur travaux en associations momentanées"
868
75,,"income","PRODUITS FINANCIERS"
869
750,,"income","Produits des immobilisations financières"
870
7500,,"income","Revenus des actions"
871
7501,,"income","Revenus des obligations"
872
7502,,"income","Revenus des créances à plus d'un an"
873
751,,"income","Produits des actifs circulants"
874
752,,"income","Plus-values sur réalisations d'actifs circulants"
875
753,,"income","Subsides en capital et en intérêts"
876
754,,"income","Différences de change"
877
755,,"income","Ecarts de conversion des devises"
878
756,,"income","Produits des autres créances"
879
757,,"income","Escomptes obtenus"
880
76,,"income","PRODUITS EXCEPTIONNELS"
881
760,,"income","Reprises d'amortissements et de réductions de valeur"
882
7600,,"income","Sur immobilisations incorporelles"
883
7601,,"income","Sur immobilisations corporelles"
884
761,,"income","Reprises de réductions de valeur sur immobilisations financières"
885
762,,"income","Reprises de provisions pour risques et charges exceptionnelles"
886
763,,"income","Plus-values sur réalisation d'actifs immobilisés"
887
7630,,"income","Sur immobilisations incorporelles"
888
7631,,"income","Sur immobilisations corporelles"
889
7632,,"income","Sur immobilisations financières"
890
764,,"income","Autres produits exceptionnels"
891
77,,"income","REGULARISATIONS D'IMPOTS ET REPRISES DE PROVISIONS FISCALES"
892
771,,"income","Impôts belges sur le résultat"
893
7710,,"income","Régularisations d'impôts dus ou versés"
894
7711,,"income","Régularisations d'impôts estimés"
895
7712,,"income","Reprises de provisions fiscales"
896
773,,"income","Impôts étrangers sur le résultat"
897
79,,"income","AFFECTATION AUX RESULTATS"
898
790,,"income","Bénéfice reporté de l'exercice précédent"
899
791,,"income","Prélèvement sur le capital et les primes d'émission"
900
792,,"income","Prélèvement sur les réserves"
901
793,,"income","Perte à reporter"
902
794,,"income","Intervention d'associés"
added
removed
l10n_be/pcmn3.csv
