belgium-bookkeeping

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# Belgium Bookkeeping

## Section 1 -- Quick Reference

**Quick Reference**

| Field | Value |
| --- | --- |
| Country | Belgium (Koninkrijk België / Royaume de Belgique) |
| Currency | EUR |
| Financial year | Flexible (most common: 1 January -- 31 December) |
| Accounting standards | Belgian GAAP; Royal Decree of 29 April 2019 (WVV/CSA execution) |
| Standard chart of accounts | PCMN / MAR (Plan Comptable Minimum Normalisé / Minimumindeling Algemeen Rekeningenstelsel) |
| Governing body | CNC/CBN (Commission des Normes Comptables / Commissie voor Boekhoudkundige Normen) |
| Key legislation | Code des Sociétés et des Associations (CSA) / Wetboek van Vennootschappen en Verenigingen (WVV); Arrêté Royal 29/04/2019 |
| Filing obligation | Nationale Bank van België (NBB/BNB) -- within 7 months of year-end |
| Tax authority | SPF Finances / FOD Financiën |
| Mandatory chart | Yes -- PCMN/MAR is legally required for all enterprises subject to bookkeeping obligations |

## Section 2 -- Standard Chart of Accounts (PCMN/MAR)

The PCMN is the legally mandated Belgian chart of accounts. It uses 7 main classes (1-7) plus optional classes 8 and 9.

### Class 1 -- Equity, Provisions and Long-Term Debt

**Class 1 -- Equity, Provisions and Long-Term Debt**

| Code | Account | Description |
| --- | --- | --- |
| 10 | Capital | Share capital |
| 11 | Contribution hors capital | Share premium and other contributions |
| 12 | Plus-values de réévaluation | Revaluation surpluses |
| 13 | Réserves | Reserves |
| 130 | Réserve légale | Legal reserve |
| 131 | Réserves indisponibles | Unavailable reserves |
| 133 | Réserves disponibles | Available reserves |
| 14 | Bénéfice/Perte reporté(e) | Retained earnings / accumulated losses |
| 15 | Subsides en capital | Capital grants |
| 16 | Provisions | Provisions for liabilities and charges |
| 17 | Dettes à plus d'un an | Amounts payable after more than one year |
| 170 | Emprunts subordonnés | Subordinated loans |
| 172 | Emprunts bancaires | Bank loans (long-term) |
| 173 | Dettes de location-financement | Finance lease obligations |
| 175 | Dettes commerciales | Trade debts (long-term) |

### Class 2 -- Formation Expenses, Fixed Assets, Long-Term Receivables

**Class 2 -- Formation Expenses, Fixed Assets, Long-Term Receivables**

| Code | Account | Description |
| --- | --- | --- |
| 20 | Frais d'établissement | Formation/incorporation expenses |
| 21 | Immobilisations incorporelles | Intangible fixed assets |
| 210 | Frais de R&D | Research and development costs |
| 211 | Concessions, brevets, licences | Concessions, patents, licences |
| 212 | Goodwill | Goodwill |
| 22 | Terrains et constructions | Land and buildings |
| 23 | Installations, machines | Plant, machinery and equipment |
| 24 | Mobilier et matériel roulant | Furniture and vehicles |
| 240 | Mobilier et matériel de bureau | Office furniture and equipment |
| 241 | Matériel informatique | Computer hardware |
| 242 | Matériel roulant | Vehicles |
| 25 | Immob. détenues en location-financement | Assets held under finance leases |
| 26 | Autres immob. corporelles | Other tangible fixed assets |
| 27 | Immob. financières | Financial fixed assets |
| 28 | Amortissements | Accumulated depreciation (contra) |
| 29 | Créances à plus d'un an | Amounts receivable after more than one year |

### Class 3 -- Inventories and Work in Progress

**Class 3 -- Inventories and Work in Progress**

| Code | Account | Description |
| --- | --- | --- |
| 30 | Matières premières | Raw materials |
| 31 | Fournitures | Consumables |
| 32 | En-cours de fabrication | Work in progress |
| 33 | Produits finis | Finished goods |
| 34 | Marchandises | Goods for resale |
| 35 | Immeubles destinés à la vente | Real estate for sale |
| 36 | Acomptes versés | Advance payments on inventory |
| 37 | Commandes en cours | Contracts in progress |

### Class 4 -- Receivables and Payables (within one year)

**Class 4 -- Receivables and Payables (within one year)**

| Code | Account | Description |
| --- | --- | --- |
| 40 | Créances commerciales | Trade receivables |
| 400 | Clients | Customers |
| 401 | Effets à recevoir | Bills of exchange receivable |
| 44 | Dettes commerciales | Trade payables |
| 440 | Fournisseurs | Suppliers |
| 441 | Effets à payer | Bills of exchange payable |
| 45 | Dettes fiscales, salariales, sociales | Tax and social security payables |
| 450 | Dettes fiscales estimées | Estimated tax payable |
| 451 | TVA à payer | VAT payable |
| 452 | Impôts et taxes à payer | Taxes payable |
| 453 | Précomptes retenus | Withholding taxes |
| 454 | ONSS | Social security payable |
| 455 | Rémunérations | Wages payable |
| 46 | Acomptes reçus | Advance payments received |
| 48 | Dettes diverses | Sundry payables |
| 49 | Comptes de régularisation | Accruals and deferred income |
| 490 | Charges à reporter | Deferred charges |
| 491 | Produits acquis | Accrued income |
| 492 | Charges à imputer | Accrued charges |
| 493 | Produits à reporter | Deferred income |

### Class 5 -- Cash and Short-Term Investments

**Class 5 -- Cash and Short-Term Investments**

| Code | Account | Description |
| --- | --- | --- |
| 50 | Actions propres | Own shares |
| 51 | Actions et parts | Shares and participations |
| 52 | Titres à revenu fixe | Fixed-income securities |

From openaccountants/openaccountants, AGPL-3.0.

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