{"letter":{"date":"2026-02-15","language":"fr","reference":"YEC-2025-NTX-001","prepared_by":"Cabinet Comptable Beaumont SCRL"},"entity":{"name":"Nexara Technologies SRL","legal_form":"SRL","bce_number":"0712.345.678","vat_number":"BE0712345678","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":"2026-06-30","tax_return_deadline":"2026-09-30","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 §1,4° 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","legal_ref":"PCMN cl. 55","notes":"3 comptes BNP, ING et CBC rapprochés"},{"task_id":"INV-03","description":"Balance âgée clients et provisions pour créances douteuses","responsible":"Comptable","status":"done","completed_date":"2026-01-14","legal_ref":"PCMN cl. 40/291","notes":"Provision constituée: EUR 12,500"},{"task_id":"INV-04","description":"Balance âgée fournisseurs et charges à imputer","responsible":"Comptable","status":"done","completed_date":"2026-01-14","legal_ref":"PCMN cl. 44/49"},{"task_id":"INV-05","description":"Rapprochement comptes TVA et déclaration 12/2025","responsible":"Comptable","status":"done","completed_date":"2026-01-18","legal_ref":"PCMN cl. 411/451"}]},{"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 (PCMN cl. 63/24)","responsible":"Comptable","status":"done","completed_date":"2026-01-25","legal_ref":"AR 29.4.2019 ch. XII","notes":"Plan linéaire et dégressif selon registre immobilisations"},{"task_id":"ADJ-02","description":"Régularisations charges et produits (cl. 49/39)","responsible":"Comptable","status":"done","completed_date":"2026-01-26"},{"task_id":"ADJ-03","description":"Constitution/reprise provisions risques et charges (cl. 63-64/160-161)","responsible":"Comptable","status":"done","completed_date":"2026-01-27","notes":"Provision litiges EUR 8,000; provision garanties EUR 4,500"},{"task_id":"ADJ-04","description":"Réévaluation devises étrangères (cl. 75/65)","responsible":"Comptable","status":"done","completed_date":"2026-01-28","legal_ref":"CNC avis 2020/07","notes":"USD et GBP positions valorisées au cours BCE 31/12/2025"},{"task_id":"ADJ-05","description":"Écritures de variation de stocks (cl. 34-35/71)","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","legal_ref":"Art. 3:12–3:22 CSA"},{"task_id":"AA-04","description":"Approbation comptes annuels par le conseil d'administration","responsible":"Direction","status":"pending","deadline":"2026-05-15","legal_ref":"Art. 5:100 CSA (SRL)"},{"task_id":"AA-05","description":"Dépôt électronique BNB (e-Filing)","responsible":"Comptable","status":"pending","deadline":"2026-06-30","legal_ref":"Art. 3:10 §1 CSA + Art. 3:84 CSA","notes":"Délai: 30/06/2026 (6 mois après clôture 31/12/2025)"}]},{"section_key":"tax_computation","tasks":[{"task_id":"TAX-01","description":"Calcul des dépenses non admises (DNA) – cl. 63-64 non déductibles","responsible":"Comptable","status":"done","completed_date":"2026-02-05","legal_ref":"Art. 54 CIR92","notes":"Voitures: EUR 31,250; amendes: EUR 1,500; frais de représentation 50%: EUR 16,000"},{"task_id":"TAX-02","description":"Calcul déduction pour investissement (Art. 68–77 CIR92)","responsible":"Comptable","status":"done","completed_date":"2026-02-06","legal_ref":"Art. 68–77 CIR92","notes":"Taux 25% (petite société, exercice 2025)"},{"task_id":"TAX-03","description":"Calcul déduction revenus d'innovation (DRI) – brevet logiciel","responsible":"Comptable","status":"in_progress","deadline":"2026-03-15","legal_ref":"Art. 205/1–205/5 CIR92","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","legal_ref":"CNC avis 2021/16"},{"task_id":"TAX-05","description":"Préparation déclaration BIZTAX (ISOC 2025)","responsible":"Comptable","status":"in_progress","deadline":"2026-09-30","legal_ref":"CIR92 – BIZTAX","notes":"Draft en cours, dépôt électronique via Biztax SPF Finances"}]},{"section_key":"finalization","tasks":[{"task_id":"FIN-01","description":"Archivage des pièces justificatives (7 ans – Art. 60 C.TVA)","responsible":"DAF","status":"in_progress","legal_ref":"Art. 60 C.TVA / Art. 3:96 CSA","notes":"Classement numérique via DMS"},{"task_id":"FIN-02","description":"Mise à jour registre UBO post-clôture si modification capital","responsible":"Comptable/Juridique","status":"na","legal_ref":"AR 30.7.2018 – UBO","notes":"Aucune modification de capital en 2025"},{"task_id":"FIN-03","description":"Approbation AG ordinaire et affectation du résultat","responsible":"Direction","status":"pending","deadline":"2026-06-30","legal_ref":"Art. 5:81 CSA – AG ordinaire SRL"}]}],"tax_computation":{"accounting_result":342500.0,"additions":[{"label":"Dépenses non admises (DNA): frais voitures, amendes, représentation","amount":48750.0,"legal_ref":"Art. 54 CIR92"}],"deductions":[{"label":"Déduction pour investissement (25%)","amount":15625.0,"legal_ref":"Art. 68–77 CIR92"}],"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":16,"in_progress":6,"pending":3,"blocked":0,"na":1},"management_report_required":false,"consolidation_required":false,"notes":"Exercice 2025 — PME modèle abrégé. Pas d'obligation commissaire. Délai BNB: 30/06/2026. BIZTAX: 30/09/2026."}