{"letter":{"date":"2026-04-16","reference":"DRH-2026-BILAN-001"},"entity":{"name":"TechWave Solutions SRL","bce":"0543.210.987","vat":"BE0543210987","address":"Chaussée de Waterloo 890","city":"1180 Uccle"},"fiscal_year":{"year":"2025","start":"2025-01-01","end":"2025-12-31"},"workforce_summary":{"headcount_start":80,"headcount_end":87,"headcount_average":83.5,"fte_average":79.2,"entries":14,"exits":7,"turnover_rate_pct":8.4},"kpis":[{"kpi_name":"Effectif moyen ETP","kpi_value":"79,2","target":"80,0","trend":"stable","unit":"ETP"},{"kpi_name":"Taux de rotation","kpi_value":"8,4 %","target":"< 10 %","trend":"down"},{"kpi_name":"Taux d'absentéisme","kpi_value":"5,80 %","target":"< 6,0 %","trend":"stable"},{"kpi_name":"Coût salarial moyen / ETP","kpi_value":"5 094 EUR","target":"5 200 EUR","trend":"up"},{"kpi_name":"Jours formation / ETP","kpi_value":"6,3 j","target":"5,0 j","trend":"up"},{"kpi_name":"Satisfaction employés (eNPS)","kpi_value":"7,8 / 10","target":"8,0 / 10","trend":"up"},{"kpi_name":"Écart salarial H/F","kpi_value":"4,2 %","target":"< 5,0 %","trend":"down"},{"kpi_name":"Délai moyen recrutement","kpi_value":"32 j","target":"30 j","trend":"stable"}],"sections":[{"section_title":"Effectifs & Recrutement","metrics":[{"metric_label":"Entrées","metric_value":"14"},{"metric_label":"Sorties","metric_value":"7"},{"metric_label":"Postes ouverts (31/12)","metric_value":"6"},{"metric_label":"Candidatures reçues","metric_value":"384"}]},{"section_title":"Rémunération & Coûts (PCMN 620-624)","metrics":[{"metric_label":"Masse salariale brute annuelle","metric_value":"4 024 080 EUR"},{"metric_label":"Cotisations ONSS patronales (25 %)","metric_value":"1 006 020 EUR"},{"metric_label":"Coût total employeur annuel","metric_value":"5 030 100 EUR"},{"metric_label":"Ratio avantages / brut","metric_value":"13,7 %"}]},{"section_title":"Formation (Loi 3.10.2022 — 5 j / ETP)","metrics":[{"metric_label":"Heures totales de formation","metric_value":"3 200 h"},{"metric_label":"Budget formation utilisé","metric_value":"168 500 EUR"},{"metric_label":"Taux de participation","metric_value":"92 %"},{"metric_label":"Obligation 5 j / ETP atteinte","metric_value":"Oui (6,3 j)"}]},{"section_title":"Bien-être & Prévention (Loi 4.8.1996)","metrics":[{"metric_label":"Accidents du travail","metric_value":"2"},{"metric_label":"Jours maladie courte durée (< 1 mois)","metric_value":"1 120 j"},{"metric_label":"Télétravail moyen","metric_value":"2,3 j / semaine"},{"metric_label":"Plan de prévention annuel","metric_value":"Approuvé 15.01.2025"}]}],"gender_distribution":{"male_count":50,"female_count":37,"male_pct":57.5,"female_pct":42.5},"legal_obligations":{"training_days_per_fte":6.3,"training_obligation_met":true,"gender_pay_gap_reported":true,"prevention_plan_in_place":true,"social_balance_filed":true},"notes":"Bilan social déposé à la BNB le 30/06/2025. Rapport d'analyse salariale H/F transmis à l'IEFH. Données consolidées CCT 9 sur base du registre du personnel au 31/12/2025."}