{"letter":{"date":"2026-02-15","language":"fr","reference":"YEC-2025-ZLV-001","prepared_by":"Cabinet Comptable Beaumont SRL"},"entity":{"name":"Zelvoria Technologies SRL","legal_form":"SRL","bce_number":"0903.100.088","vat_number":"BE0903100088","address":"Avenue Louise 250, bte 12","postal_code":"1050","commune":"Bruxelles","company_size":"small","has_statutory_auditor":false,"accountable_format":"abbreviated"},"fiscal_year_end":"2025-12-31","filing_deadline":"2026-07-15","tax_return_deadline":"2026-10-15","closing_sections":[{"section_key":"inventory","tasks":[{"task_id":"INV-01","description":"Inventaire physique des stocks au 31/12/2025","responsible":"DAF","status":"done","completed_date":"2026-01-08","legal_ref":"Art. 3:1 §1 CSA","notes":"Comptage physique effectué le 31/12, procès-verbal signé"},{"task_id":"INV-02","description":"Rapprochement bancaire au 31/12/2025","responsible":"Comptable","status":"done","completed_date":"2026-01-10","notes":"3 comptes bancaires rapprochés"},{"task_id":"INV-03","description":"Balance âgée clients et provisions pour créances douteuses","responsible":"Comptable","status":"done","completed_date":"2026-01-14","notes":"Provision constituée : 12.500 EUR"},{"task_id":"INV-04","description":"Balance âgée fournisseurs et charges à imputer","responsible":"Comptable","status":"done","completed_date":"2026-01-14"},{"task_id":"INV-05","description":"Rapprochement comptes TVA et déclaration 12/2025","responsible":"Comptable","status":"done","completed_date":"2026-01-18"}]},{"section_key":"auxiliary_closing","tasks":[{"task_id":"AUX-01","description":"Clôture livre d'achats et de ventes","responsible":"Comptable","status":"done","completed_date":"2026-01-20"},{"task_id":"AUX-02","description":"Clôture livre de caisse et imputation finale","responsible":"Comptable","status":"done","completed_date":"2026-01-20"},{"task_id":"AUX-03","description":"Analyse cut-off ventes et achats (01/01–15/01/2026)","responsible":"Comptable","status":"done","completed_date":"2026-01-22","notes":"3 factures de vente reclassées en produits à recevoir 2025"}]},{"section_key":"adjustments","tasks":[{"task_id":"ADJ-01","description":"Écritures d'amortissements","responsible":"Comptable","status":"done","completed_date":"2026-01-25","notes":"Plan linéaire et dégressif selon registre immobilisations"},{"task_id":"ADJ-02","description":"Régularisations charges et produits","responsible":"Comptable","status":"done","completed_date":"2026-01-26"},{"task_id":"ADJ-03","description":"Constitution/reprise provisions risques et charges","responsible":"Comptable","status":"done","completed_date":"2026-01-27","notes":"Provision litiges : 8.000 EUR ; provision garanties : 4.500 EUR"},{"task_id":"ADJ-04","description":"Réévaluation devises étrangères","responsible":"Comptable","status":"done","completed_date":"2026-01-28","notes":"USD et GBP positions valorisées au cours BCE 31/12/2025"},{"task_id":"ADJ-05","description":"Écritures de variation de stocks","responsible":"Comptable","status":"done","completed_date":"2026-01-28"}]},{"section_key":"annual_accounts","tasks":[{"task_id":"AA-01","description":"Balance de clôture définitive et bilan de vérification","responsible":"Comptable","status":"done","completed_date":"2026-02-01"},{"task_id":"AA-02","description":"Préparation schéma abrégé BNB (modèle PME)","responsible":"Comptable","status":"in_progress","deadline":"2026-04-30","legal_ref":"AR 29.4.2019 – Schéma abrégé","notes":"Première version draft prête, en revue partenaire"},{"task_id":"AA-03","description":"Rédaction annexe aux comptes annuels (évaluation, droits et engagements)","responsible":"Comptable","status":"in_progress","deadline":"2026-04-30"},{"task_id":"AA-04","description":"Établissement des comptes annuels par l'organe d'administration","responsible":"Direction","status":"pending","deadline":"2026-05-15","legal_ref":"Art. 3:1 §1 CSA"},{"task_id":"AA-05","description":"Dépôt électronique BNB (e-Filing)","responsible":"Comptable","status":"pending","deadline":"2026-07-15","legal_ref":"Art. 3:10 CSA","notes":"Dans les 30 jours de l'approbation et au plus tard 7 mois après la clôture (Art. 3:10 CSA)"}]},{"section_key":"tax_computation","tasks":[{"task_id":"TAX-01","description":"Calcul des dépenses non admises (DNA)","responsible":"Comptable","status":"done","completed_date":"2026-02-05","notes":"Voitures : 31.250 EUR ; amendes : 1.500 EUR ; frais de représentation : 16.000 EUR"},{"task_id":"TAX-02","description":"Calcul déduction pour investissement","responsible":"Comptable","status":"done","completed_date":"2026-02-06","notes":"Taux et base selon le régime applicable à la société"},{"task_id":"TAX-03","description":"Calcul déduction revenus d'innovation (DRI) – brevet logiciel","responsible":"Comptable","status":"in_progress","deadline":"2026-03-15","notes":"En attente rapport d'évaluation de brevet"},{"task_id":"TAX-04","description":"Calcul impôts différés actifs/passifs","responsible":"Comptable","status":"done","completed_date":"2026-02-08"},{"task_id":"TAX-05","description":"Préparation déclaration Biztax (ISOC, exercice d'imposition 2026)","responsible":"Comptable","status":"in_progress","deadline":"2026-10-15","legal_ref":"Biztax (SPF Finances)","notes":"Draft en cours, dépôt électronique via Biztax SPF Finances"}]},{"section_key":"finalization","tasks":[{"task_id":"FIN-01","description":"Archivage des livres et pièces justificatives","responsible":"DAF","status":"in_progress","legal_ref":"Art. III.88 Code de droit économique – livres conservés sept ans","notes":"Classement numérique via DMS"},{"task_id":"FIN-02","description":"Mise à jour registre UBO post-clôture si modification de l'actionnariat","responsible":"Comptable/Juridique","status":"na","legal_ref":"Art. 1:35 CSA – UBO","notes":"Aucune modification de l'actionnariat en 2025"},{"task_id":"FIN-03","description":"Approbation AG ordinaire et affectation du résultat","responsible":"Direction","status":"pending","deadline":"2026-06-15","legal_ref":"Art. 3:1 §1 CSA – approbation dans les six mois"}]}],"tax_computation":{"accounting_result":342500.0,"additions":[{"label":"Dépenses non admises (DNA): frais voitures, amendes, représentation","amount":48750.0}],"deductions":[{"label":"Déduction pour investissement","amount":15625.0}],"taxable_base":375625.0,"tax_rate_pct":25.0,"reduced_rate_applies":false,"tax_amount":93906.25,"prepayments":80000.0,"balance_due":13906.25},"progress_summary":{"total_tasks":26,"done":17,"in_progress":5,"pending":3,"blocked":0,"na":1},"management_report_required":false,"consolidation_required":false,"notes":"Exercice 2025 — PME, schéma abrégé, pas de commissaire. AG ordinaire prévue le 15/06/2026, dans les six mois de la clôture (Art. 3:1 §1 CSA) ; dépôt BNB dans les trente jours de l'approbation, soit au plus tard le 15/07/2026, et au plus tard sept mois après la clôture (Art. 3:10 CSA)."}