{"letter":{"date":"2026-04-16","reference":"DNA-2025-001"},"entity":{"name":"TechWave Solutions SRL","bce":"0543.210.987","vat":"BE0543210987","address":"Chaussée de Waterloo 890","city":"1180 Uccle"},"period":{"fiscal_year":"2025","start":"2025-01-01","end":"2025-12-31"},"expense_rows":[{"expense_category":"Frais de restaurant (> 50 % professionnel)","pcmn_account":"6134","total_amount":4850.0,"disallowed_pct":31.0,"disallowed_amount":1503.5,"deductible_amount":3346.5,"cir92_article":"Art. 53, 8°bis CIR 92","note":"Taux DNA 31 % applicable depuis EI 2022"},{"expense_category":"Frais de réception","pcmn_account":"6131","total_amount":3200.0,"disallowed_pct":50.0,"disallowed_amount":1600.0,"deductible_amount":1600.0,"cir92_article":"Art. 53, 8° CIR 92"},{"expense_category":"Frais de voiture — carburant","pcmn_account":"6112","total_amount":6400.0,"disallowed_pct":25.0,"disallowed_amount":1600.0,"deductible_amount":4800.0,"cir92_article":"Art. 66 CIR 92","note":"Véhicule 125 g CO2/km — déductibilité 75 %"},{"expense_category":"Frais de voiture — amortissement","pcmn_account":"6302","total_amount":8500.0,"disallowed_pct":25.0,"disallowed_amount":2125.0,"deductible_amount":6375.0,"cir92_article":"Art. 66 CIR 92"},{"expense_category":"Frais de voiture — assurance et taxes","pcmn_account":"6114","total_amount":2100.0,"disallowed_pct":25.0,"disallowed_amount":525.0,"deductible_amount":1575.0,"cir92_article":"Art. 66 CIR 92"},{"expense_category":"Vêtements (non professionnels)","pcmn_account":"6136","total_amount":750.0,"disallowed_pct":100.0,"disallowed_amount":750.0,"deductible_amount":0.0,"cir92_article":"Art. 53, 7° CIR 92"},{"expense_category":"Amendes et pénalités fiscales","pcmn_account":"6540","total_amount":350.0,"disallowed_pct":100.0,"disallowed_amount":350.0,"deductible_amount":0.0,"cir92_article":"Art. 53, 6° CIR 92"},{"expense_category":"Cadeaux d'affaires (> 50 EUR/personne)","pcmn_account":"6132","total_amount":1250.0,"disallowed_pct":50.0,"disallowed_amount":625.0,"deductible_amount":625.0,"cir92_article":"Art. 53, 8° CIR 92"},{"expense_category":"Intérêts sur emprunts (portion excessive)","pcmn_account":"6500","total_amount":2400.0,"disallowed_pct":40.0,"disallowed_amount":960.0,"deductible_amount":1440.0,"cir92_article":"Art. 55 CIR 92"},{"expense_category":"Avantages sociaux collectifs (déductibles)","pcmn_account":"6230","total_amount":1800.0,"disallowed_pct":0.0,"disallowed_amount":0.0,"deductible_amount":1800.0,"cir92_article":"Art. 53, 14° CIR 92"}],"totals":{"total_expenses":31600.0,"total_disallowed":10038.5,"total_deductible":21561.5},"biztax_section":"Section IV — Détail des dépenses non admises","notes":"Les montants DNA sont à reporter dans la Section IV de la déclaration Biztax (déclaration à l'impôt des sociétés belge). Le taux de déductibilité des voitures est calculé sur base de la formule CO2 (Art. 66 CIR 92 modifié par Loi réforme fiscale 2023)."}