{"company":{"name":"Orvalune Boissons SRL","enterprise_number":"0923.010.131","address":"Rue des Brasseurs 12, 5000 Namur","email":"contact@orvalune.example"},"report":{"title":"Budget 2026 : suivi à fin septembre (neuf mois)","date":"2026-10-12","period_start":"2026-01-01","period_end":"2026-09-30","amounts_basis":"excl_vat","currency":"EUR","variance_convention":"actual_minus_budget"},"revenues":[{"name":"Ventes de boissons","budgeted":412000.0,"actual":421350.0,"variance":9350.0,"comment":"Hausse des volumes de la restauration"},{"name":"Livraisons et prestations","budgeted":38000.0,"actual":35200.0,"variance":-2800.0},{"name":"Autres produits","budgeted":4500.0,"actual":5100.0,"variance":600.0}],"costs":[{"name":"Achats de marchandises","budgeted":268000.0,"actual":276400.0,"variance":8400.0,"comment":"Prix d'achat plus élevés qu'au budget"},{"name":"Rémunérations et charges sociales","budgeted":96750.0,"actual":95900.0,"variance":-850.0},{"name":"Loyers et charges locatives","budgeted":27000.0,"actual":27000.0,"variance":0.0},{"name":"Transport et carburant","budgeted":18900.0,"actual":20450.0,"variance":1550.0,"comment":"Deux tournées supplémentaires"},{"name":"Assurances et frais bancaires","budgeted":6300.0,"actual":6150.0,"variance":-150.0},{"name":"Frais généraux","budgeted":9000.0,"actual":8640.0,"variance":-360.0}],"totals":{"revenue_budgeted":454500.0,"revenue_actual":461650.0,"revenue_variance":7150.0,"cost_budgeted":425950.0,"cost_actual":434540.0,"cost_variance":8590.0,"result_budgeted":28550.0,"result_actual":27110.0,"result_variance":-1440.0},"assumptions":["Les prix d'achat suivent les tarifs des fournisseurs de janvier 2026.","Les loyers sont payés le premier jour de chaque mois."],"actions":[{"item":"Renégocier le tarif de transport avec le transporteur","owner":"Colin Marvaudet","deadline":"2026-11-30"},{"item":"Revoir la marge sur les achats de boissons","owner":"Colin Marvaudet","deadline":"2026-12-15"}],"prepared_by":{"name":"Aline Pevresse","title":"Comptable"},"approved_by":{"name":"Colin Marvaudet","date":"2026-10-14"},"next_review_date":"2026-12-10"}