{"letter":{"date":"2026-04-16","reference":"FORM-2025-001"},"entity":{"name":"TechWave Solutions SRL","bce":"0543.210.987","vat":"BE0543210987","address":"Chaussée de Waterloo 890","city":"1180 Uccle"},"period":{"start":"2025-01-01","end":"2025-12-31"},"summary":{"total_hours":3200,"total_cost_gross":168500.0,"total_cost_net":134800.0,"fte_average":83.2,"days_per_fte":6.3,"obligation_days":5.0,"obligation_met":true,"total_participants":172},"by_category":[{"category_name":"Formation technique IT","hours":1400,"cost_gross":84000.0,"cost_net":67200.0,"participant_count":52,"subsidy_received":16800.0,"note":"Subsides Bruxelles Formation (chèques-formation)"},{"category_name":"Management et leadership","hours":600,"cost_gross":42000.0,"cost_net":42000.0,"participant_count":15,"subsidy_received":0.0},{"category_name":"Sécurité et bien-être au travail","hours":400,"cost_gross":12000.0,"cost_net":12000.0,"participant_count":85},{"category_name":"Langues (EN/FR/NL)","hours":500,"cost_gross":17500.0,"cost_net":17500.0,"participant_count":28},{"category_name":"Soft skills et communication","hours":300,"cost_gross":13000.0,"cost_net":13000.0,"participant_count":30}],"by_department":[{"dept_name":"Développement","hours":1350,"budget_used":78500.0,"participants":51},{"dept_name":"Ventes & Marketing","hours":520,"budget_used":28000.0,"participants":30},{"dept_name":"Opérations","hours":450,"budget_used":22000.0,"participants":28},{"dept_name":"Finance & Admin.","hours":380,"budget_used":18500.0,"participants":22},{"dept_name":"Ressources Humaines","hours":250,"budget_used":12500.0,"participants":15},{"dept_name":"Support Client","hours":250,"budget_used":9000.0,"participants":26}],"compliance_note":"Obligation légale: minimum 5 jours de formation par ETP par an (Loi 3.10.2022 Art. 10). Objectif atteint: 6,3 jours par ETP. Comptes individuels de formation (CIF) alimentés via la déclaration DmfA ONSS. Données intégrées au bilan social BNB 2025.","notes":"Coûts nets calculés après déduction des subsides Bruxelles Formation (16 800 EUR en chèques-formation). Formations déductibles à 100 % conformément à l'Art. 67quinquies CIR 92. Attestations de formation conservées 5 ans conformément à l'AR 11.10.2022."}