{"letter":{"date":"2026-04-16","reference":"BS-2025-001"},"entity":{"name":"TechWave Solutions SRL","bce":"0543.210.987","vat":"BE0543210987","address":"Chaussée de Waterloo 890","city":"1180 Uccle","form_type":"simplified"},"fiscal_year":{"year":"2025","start":"2025-01-01","end":"2025-12-31"},"workforce_data":{"headcount_start":80,"headcount_end":87,"fte_average":83.2,"entries_count":14,"exits_count":7,"by_gender":{"male_count":50,"female_count":37},"by_contract_type":{"permanent_count":74,"fixed_term_count":8,"interim_count":5},"by_work_regime":{"full_time_count":72,"part_time_count":15},"exits_by_reason":[{"reason":"Démission volontaire","exit_count":3},{"reason":"Licenciement","exit_count":2},{"reason":"Fin de contrat à durée déterminée","exit_count":1},{"reason":"Retraite / prépension","exit_count":1}]},"training_data":{"total_hours":2480,"total_cost_gross":124000.0,"total_cost_net":99200.0,"participants_male":46,"participants_female":30,"training_categories":[{"category_name":"Formation technique (IT)","hours":1200,"cost_gross":72000.0,"participants":38},{"category_name":"Management et leadership","hours":480,"cost_gross":28800.0,"participants":12},{"category_name":"Sécurité et bien-être au travail","hours":320,"cost_gross":9600.0,"participants":76},{"category_name":"Langues","hours":480,"cost_gross":13600.0,"participants":22}],"days_per_fte":6.3,"obligation_met":true},"working_time":{"total_hours_worked":132000,"overtime_hours":1850,"sick_leave_days":1120},"nbb_filing":{"filing_date":"2026-06-30","filing_reference":"NBB-BS-2025-0543210987"},"notes":"Bilan social établi conformément à l'AR 4.8.1996 — formulaire simplifié (< 100 ETP). Obligation de formation 5 j/ETP (Loi 3.10.2022): atteinte (6,3 j/ETP). Données cohérentes avec déclarations DIMONA et DmfA ONSS. Dépôt BNB prévu le 30/06/2026."}