{"company":{"name":"Tardelune SRL","legal_form":"srl","registered_office":"Rue de Bruxelles 52, 1300 Wavre","planned_formation_date":"2026-11-16","notary_name":"Claire Marvennes"},"plan":{"date":"2026-10-12","place":"Wavre","starting_equity":30000.0,"equity_justification":"Les apports de 30 000 euros et le crédit de 45 000 euros financent le torréfacteur et le stock de départ ; le budget montre une trésorerie positive à la fin de chaque mois des deux premières années."},"activity":{"description":"Atelier de torréfaction de café de spécialité avec vente en ligne et vente aux cafés et restaurants du Brabant wallon."},"funding":{"sources":[{"description":"Apports en numéraire des fondateurs","amount":30000.0},{"description":"Crédit d'investissement bancaire sur 5 ans","amount":45000.0,"guarantees":"Gage sur le torréfacteur et caution personnelle d'un fondateur à concurrence de 20 000 euros"}],"total":75000.0},"balance_opening":{"assets":[{"code":"22/27","label":"Immobilisations corporelles","amount":52000.0},{"code":"54/58","label":"Valeurs disponibles","amount":23000.0}],"total_assets":75000.0,"liabilities":[{"code":"10/15","label":"Capitaux propres","amount":30000.0},{"code":"17","label":"Dettes à plus d'un an","amount":45000.0}],"total_liabilities":75000.0},"balance_12":{"assets":[{"code":"22/27","label":"Immobilisations corporelles","amount":44200.0},{"code":"3","label":"Stocks","amount":6500.0},{"code":"40/41","label":"Créances à un an au plus","amount":8300.0},{"code":"54/58","label":"Valeurs disponibles","amount":14250.0}],"total_assets":73250.0,"liabilities":[{"code":"10/15","label":"Capitaux propres","amount":33150.0},{"code":"17","label":"Dettes à plus d'un an","amount":27000.0},{"code":"42/48","label":"Dettes à un an au plus","amount":13100.0}],"total_liabilities":73250.0},"balance_24":{"assets":[{"code":"22/27","label":"Immobilisations corporelles","amount":36400.0},{"code":"3","label":"Stocks","amount":7200.0},{"code":"40/41","label":"Créances à un an au plus","amount":10900.0},{"code":"54/58","label":"Valeurs disponibles","amount":24780.0}],"total_assets":79280.0,"liabilities":[{"code":"10/15","label":"Capitaux propres","amount":43680.0},{"code":"17","label":"Dettes à plus d'un an","amount":18000.0},{"code":"42/48","label":"Dettes à un an au plus","amount":17600.0}],"total_liabilities":79280.0},"income_12":{"revenues":[{"code":"70","label":"Chiffre d'affaires","amount":148000.0}],"total_revenues":148000.0,"expenses":[{"code":"60","label":"Approvisionnements et marchandises","amount":61000.0},{"code":"61","label":"Services et biens divers","amount":38500.0},{"code":"62","label":"Rémunérations et charges sociales","amount":34200.0},{"code":"630","label":"Amortissements","amount":7800.0},{"code":"65","label":"Charges financières","amount":1950.0},{"code":"67","label":"Impôts sur le résultat","amount":1400.0}],"total_expenses":144850.0,"result":3150.0},"income_24":{"revenues":[{"code":"70","label":"Chiffre d'affaires","amount":176000.0}],"total_revenues":176000.0,"expenses":[{"code":"60","label":"Approvisionnements et marchandises","amount":70400.0},{"code":"61","label":"Services et biens divers","amount":40200.0},{"code":"62","label":"Rémunérations et charges sociales","amount":42600.0},{"code":"630","label":"Amortissements","amount":7800.0},{"code":"65","label":"Charges financières","amount":1520.0},{"code":"67","label":"Impôts sur le résultat","amount":2950.0}],"total_expenses":165470.0,"result":10530.0},"budget":{"periods":[{"label":"Année 1 (16 novembre 2026 - 15 novembre 2027)","revenue":214700.0,"expenses":200450.0},{"label":"Année 2 (16 novembre 2027 - 15 novembre 2028)","revenue":173400.0,"expenses":162870.0}],"total_revenue":388100.0,"total_expenses":363320.0},"assumptions":"Vente de 9 250 kg de café la première année et de 11 000 kg la deuxième, à un prix moyen de 16 euros le kg hors TVA ; un salarié à mi-temps dès le quatrième mois.","external_expert":{"assisted":true,"name":"Paul Quellebois","capacity":"Expert-comptable"},"founders":[{"name":"Inès Tardelune","address":"Rue du Moulin 8, 1300 Wavre"},{"name":"Thomas Grivelmont","address":"Avenue des Combattants 19, 1340 Ottignies"}]}