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