{"text_format":"dbase-jsonl-2026-09-30","columns":[{"name":"COMPTE","type":"character","width":7},{"name":"LIBELLE","type":"character","width":26},{"name":"DEBIT","type":"number","width":12,"decimals":2},{"name":"CREDIT","type":"number","width":12,"decimals":2},{"name":"SOLDE","type":"number","width":12,"decimals":2},{"name":"RESULTAT","type":"number","width":2,"decimals":0},{"name":"BILAN_D","type":"number","width":4,"decimals":0},{"name":"BILAN_C","type":"number","width":4,"decimals":0}],"n_rows":250,"rows_kept":250,"cut":false,"deleted_skipped":0,"read_ended":"whole","bounds":"16MiB/16384/4096/first_that_fit","version":"dbase_level_three","encoding_class":"enc_absent","reader":"statdb_count/9"}
["1010000","Capital",0.00,0.00,0.00,0,0,4010]
["1040000","Primes liées au capital",0.00,0.00,0.00,0,null,4020]
["1060000","Réserves",0.00,0.00,0.00,0,null,4040]
["1080000","Compte de l'exploitant",0.00,0.00,0.00,0,null,4010]
["1090000","Capital souscrit à appeler",0.00,0.00,0.00,0,0,0]
["1100000","Report à nouveau créditeur",0.00,0.00,0.00,0,null,4080]
["1190000","Report à nouveau débiteur",0.00,0.00,0.00,null,0,4080]
["1200000","Résultat (Bénéfice)",0.00,0.00,0.00,0,0,4090]
["1290000","Résultat (Perte)",0.00,0.00,0.00,0,0,4090]
["1310000","Subventions d'équipement",0.00,0.00,0.00,0,null,4100]
["1380000","Autres subventions",0.00,0.00,0.00,0,null,4100]
["1390000","Subventions investiss.",0.00,0.00,0.00,0,0,4100]
["1450000","Amortiss. dérogatoires",0.00,0.00,0.00,0,null,4110]
["1480000","Autres provisions",0.00,0.00,0.00,0,null,4110]
["1510000","Provisions pour risques",0.00,0.00,0.00,0,null,5010]
["1550000","Provisions pour impôts",0.00,0.00,0.00,0,null,5020]
["1570000","Prov. charges à répartir",0.00,0.00,0.00,0,null,5020]
["1580000","Autres prov. charges",0.00,0.00,0.00,0,null,5020]
["1640000","Emprunts Etab. crédit",0.00,0.00,0.00,0,null,6030]
["1650000","Dépôt et caution",0.00,0.00,0.00,0,null,6040]
["1680000","Autres emprunts & dettes",0.00,0.00,0.00,0,null,6040]
["1681000","Autres emprunts",0.00,0.00,0.00,null,null,6040]
["1688000","Intérêts courus",0.00,0.00,0.00,null,null,6040]
["1700000","Dettes ratt. particip.",0.00,0.00,0.00,0,null,6040]
["2010000","Frais d'établissement",0.00,0.00,0.00,0,1210,null]
["2030000","Recherche et développement",0.00,0.00,0.00,0,1220,null]
["2050000","Conc. brevets licences",0.00,0.00,0.00,0,1230,null]
["2060000","Droit au bail",0.00,0.00,0.00,0,1240,null]
["2070000","Fonds commercial",0.00,0.00,0.00,0,1240,null]
["2080000","Autres immob. incorp.",0.00,0.00,0.00,0,1250,null]
["2110000","Terrains",0.00,0.00,0.00,0,1310,null]
["2120000","Agencem. aménag. terrains",0.00,0.00,0.00,0,1310,null]
["2130000","Constructions",0.00,0.00,0.00,0,1320,null]
["2150000","Matériel & Outillage",0.00,0.00,0.00,0,1330,null]
["2180000","Autres immob. corpor.",0.00,0.00,0.00,0,1340,null]
["2310000","Immob. corp. en cours",0.00,0.00,0.00,0,1350,null]
["2370000","Avances sur immo. incorp.",0.00,0.00,0.00,0,1260,null]
["2380000","Avance cdes immo. corp.",0.00,0.00,0.00,0,1360,null]
["2610000","Titres participation",0.00,0.00,0.00,0,1410,null]
["2710000","Titres immobilisés",0.00,0.00,0.00,0,1430,null]
["2740000","Prêts",0.00,0.00,0.00,0,1440,null]
["2750000","Dépôts & cautions versés",0.00,0.00,0.00,0,1450,null]
["2760000","Autres créances immob.",0.00,0.00,0.00,0,1450,null]
["2800000","Amort. immob. incorp.",0.00,0.00,0.00,0,1251,0]
["2801000","Amort. frais établissement",0.00,0.00,0.00,null,1211,null]
["2803000","Amort. frais R. & Dévelop",0.00,0.00,0.00,null,1221,null]
["2805000","Amort. concessions & simil",0.00,0.00,0.00,null,1231,null]
["2807000","Amort. immo fonds commerce",0.00,0.00,0.00,null,1241,null]
["2808000","Amort. autres immo incorp.",0.00,0.00,0.00,null,1251,null]
["2810000","Amort. immo. corporelles",0.00,0.00,0.00,0,1311,0]
["2812000","Amort. aménag. terrains",0.00,0.00,0.00,null,1311,null]
["2813000","Amort. des constructions",0.00,0.00,0.00,null,1321,null]
["2815000","Amort. matériel & outil.",0.00,0.00,0.00,null,1331,null]
["2818000","Amort. autr. immo. corp.",0.00,0.00,0.00,null,1341,null]
["2905000","Prov. dépréc. marques",0.00,0.00,0.00,null,1231,null]
["2906000","Prov. dépréc. dt au bail",0.00,0.00,0.00,null,1241,null]
["2907000","Prov. dépréc. fonds cial",0.00,0.00,0.00,null,1241,null]
["2908000","Prov. dépréc. immo. inc.",0.00,0.00,0.00,null,1251,null]
["2910000","Prov. déprec. immo. corp.",0.00,0.00,0.00,0,1341,0]
["2911000","Prov. dépréc. terrains",0.00,0.00,0.00,null,1311,null]
["2931000","Prov. dépréc. immo. en crs",0.00,0.00,0.00,null,1351,null]
["2970000","Prov. déprec. autres fin.",0.00,0.00,0.00,0,1451,0]
["3100000","Matières premières",0.00,0.00,0.00,0,2110,null]
["3200000","Autres approvision.",0.00,0.00,0.00,0,2110,null]
["3210000","Matières consommables",0.00,0.00,0.00,0,2110,null]
["3220000","Fournitures consomm.",0.00,0.00,0.00,0,2110,null]
["3260000","Emballages",0.00,0.00,0.00,0,2110,null]
["3310000","Produits en cours",0.00,0.00,0.00,0,2120,null]
["3350000","Travaux en cours",0.00,0.00,0.00,0,2120,null]
["3410000","Etudes en cours",0.00,0.00,0.00,0,2120,null]
["3450000","Prestations en cours",0.00,0.00,0.00,0,2120,null]
["3510000","Produits intermédiaires",0.00,0.00,0.00,0,2130,null]
["3550000","Produits finis",0.00,0.00,0.00,0,2130,null]
["3580000","Produits résiduels",0.00,0.00,0.00,0,2130,null]
["3700000","Stocks de marchandises",0.00,0.00,0.00,0,2140,null]
["3910000","Prov. déprec. mat. prem.",0.00,0.00,0.00,0,2111,0]
["3920000","Prov. déprec. autres appro",0.00,0.00,0.00,0,2111,0]
["3930000","Prov. déprec. des en-cours",0.00,0.00,0.00,0,2121,0]
["3950000","Prov. déprec. produits",0.00,0.00,0.00,0,2131,0]
["3970000","Prov. déprec. marchandises",0.00,0.00,0.00,0,2141,0]
["4010000","Fournisseurs",0.00,0.00,0.00,0,null,6060]
["4030000","Fourn. effets à payer",0.00,0.00,0.00,0,null,6060]
["4040000","Fourn. immobilisations",0.00,0.00,0.00,0,null,6080]
["4050000","Fourn. d'immo.- effets",0.00,0.00,0.00,0,null,6080]
["4081000","Fourn. fact. non parvenues",0.00,0.00,0.00,0,null,6060]
["4091000","Fourn. débiteurs",0.00,0.00,0.00,0,2210,null]
["4096000","Fourn. créances emballages",0.00,0.00,0.00,null,2320,null]
["4110000","Clients",0.00,0.00,0.00,0,2310,null]
["4130000","Clients effets à recevoir",0.00,0.00,0.00,0,2310,null]
["4160000","Clients douteux",0.00,0.00,0.00,0,2310,null]
["4170000","Créance trav. non fact.",0.00,0.00,0.00,0,2310,null]
["4190000","Clients créditeurs",0.00,0.00,0.00,0,null,6050]
["4196000","Clients. Dettes emballages",0.00,0.00,0.00,null,null,6090]
["4210000","Rémunérations dues",0.00,0.00,0.00,0,null,6070]
["4220000","Comité d'entreprise",0.00,0.00,0.00,0,null,6070]
["4240000","Particip. salariés",0.00,0.00,0.00,0,null,6070]
["4250000","Avances & acomptes",0.00,0.00,0.00,0,2320,null]
["4260000","Personnel dépôts",0.00,0.00,0.00,0,null,6040]
["4270000","Personnel oppositions",0.00,0.00,0.00,0,null,6070]
["4280000","Pers. à payer & recevoir",0.00,0.00,0.00,0,2320,6070]
["4310000","Sécurité sociale",0.00,0.00,0.00,0,null,6070]
["4370000","Autres organ. sociaux",0.00,0.00,0.00,0,null,6070]
["4380000","Organ. à payer & recevoir",0.00,0.00,0.00,0,2320,6070]
["4410000","Etat Subv. à recevoir",0.00,0.00,0.00,0,2320,null]
["4420000","Etat I & T rec. tiers",0.00,0.00,0.00,0,null,6070]
["4440000","Etat Impôts / Bénéfice",0.00,0.00,0.00,0,2320,6070]
["4450000","Etat Taxe / C.Affaires",0.00,0.00,0.00,0,2320,6070]
["4455000","TVA à décaisser",0.00,0.00,0.00,0,null,6070]
["4456000","TVA déductible sur ABS",0.00,0.00,0.00,0,2320,null]
["4456200","TVA sur immobilisation",0.00,0.00,0.00,0,2320,null]
["4456300","TVA transf. autres ent.",0.00,0.00,0.00,0,2320,null]
["4456600","TVA sur biens & serv.",0.00,0.00,0.00,0,2320,null]
["4456700","Crédit de TVA à reporter",0.00,0.00,0.00,0,2320,null]
["4456800","Taxe déd. assimilée à TVA",0.00,0.00,0.00,0,2320,null]
["4457100","TVA collectée",0.00,0.00,0.00,0,null,6070]
["4457800","Taxe coll. assimilée à TVA",0.00,0.00,0.00,0,null,6070]
["4458000","TVA à régul. ou en attente",0.00,0.00,0.00,0,2320,6070]
["4460000","Obligations cautionnées",0.00,0.00,0.00,0,null,6070]
["4470000","Autres impôts",0.00,0.00,0.00,0,null,6070]
["4480000","Etat à payer & recevoir",0.00,0.00,0.00,0,2320,6070]
["4510000","Groupe",0.00,0.00,0.00,0,2320,6040]
["4550000","Associés comptes courants",0.00,0.00,0.00,0,2320,6040]
["4560000","Associés opér./capital",0.00,0.00,0.00,0,2320,6040]
["4570000","Associés divid. à pay.",0.00,0.00,0.00,0,2320,6070]
["4600000","Débit. et crédit. divers",0.00,0.00,0.00,0,2320,6090]
["4710000","Compte d'attente",0.00,0.00,0.00,0,2320,6090]
["4810000","Charges à répartir",0.00,0.00,0.00,0,3110,0]
["4860000","Charge constatée d'avance",0.00,0.00,0.00,0,2610,null]
["4870000","Produit constaté d'avance",0.00,0.00,0.00,0,null,6100]
["4910000","Prov. déprec. cpt clients",0.00,0.00,0.00,0,2311,0]
["4960000","Prov. déprec. déb. divers",0.00,0.00,0.00,0,2321,0]
["5030000","V.M.P. actions",0.00,0.00,0.00,null,2420,null]
["5060000","V.M.P. obligations",0.00,0.00,0.00,null,2420,null]
["5070000","V.M.P. bons du trésor",0.00,0.00,0.00,null,2420,null]
["5110000","Valeurs à l'encaissement",0.00,0.00,0.00,0,2510,null]
["5120000","Banques",0.00,0.00,0.00,0,2510,6030]
["5140000","Chèques postaux",0.00,0.00,0.00,0,2510,6030]
["5160000","Agents de change",0.00,0.00,0.00,0,2510,null]
["5170000","Autres organismes financ.",0.00,0.00,0.00,0,null,6030]
["5180000","Intérêts courus",0.00,0.00,0.00,0,2510,6030]
["5190000","Concours bancaire courant",0.00,0.00,0.00,0,2510,6030]
["5300000","Caisse",0.00,0.00,0.00,0,2510,null]
["5400000","Régie d'avance",0.00,0.00,0.00,0,2510,null]
["5800000","Virement interne",0.00,0.00,0.00,0,null,null]
["5900000","Prov. déprec. des VMP",0.00,0.00,0.00,0,2421,0]
["6010000","Achats mat. premières",0.00,0.00,0.00,53,null,null]
["6021000","Achats mat. consommables",0.00,0.00,0.00,53,null,null]
["6022000","Achats fourn. consommables",0.00,0.00,0.00,53,null,null]
["6026000","Achats emballages",0.00,0.00,0.00,53,null,null]
["6030000","Variation de stocks",0.00,0.00,0.00,52,null,null]
["6031000","Variation stock mat.prem.",0.00,0.00,0.00,54,null,null]
["6032000","Variation stock autre appr",0.00,0.00,0.00,54,null,null]
["6037000","Variation stock marchand.",0.00,0.00,0.00,52,null,null]
["6040000","Achats études, prestations",0.00,0.00,0.00,55,null,null]
["6050000","Achats mat. & équipements",0.00,0.00,0.00,55,null,null]
["6061000","Fournitures non stockables",0.00,0.00,0.00,55,null,null]
["6063000","Fournitures d'entretien",0.00,0.00,0.00,55,null,null]
["6064000","Fourn. administratives",0.00,0.00,0.00,55,null,null]
["6068000","Autres mat. & fournitures",0.00,0.00,0.00,55,null,null]
["6070000","Achats  marchandises",0.00,0.00,0.00,51,null,null]
["6091000","RRRO/achats mat. premiéres",0.00,0.00,0.00,53,null,null]
["6097000","RRRO/achats marchandises",0.00,0.00,0.00,51,null,null]
["6110000","Sous-traitance générale.",0.00,0.00,0.00,55,null,null]
["6120000","Redevance crédit bail",0.00,0.00,0.00,55,null,null]
["6130000","Locations",0.00,0.00,0.00,55,null,null]
["6140000","Charges locat. & copr.",0.00,0.00,0.00,55,null,null]
["6150000","Travaux d'entretien",0.00,0.00,0.00,55,null,null]
["6160000","Primes d'assurance",0.00,0.00,0.00,55,null,null]
["6170000","Etudes et recherches",0.00,0.00,0.00,55,null,null]
["6180000","Divers",0.00,0.00,0.00,55,null,null]
["6190000","RRRO/services externes",0.00,0.00,0.00,55,null,null]
["6210000","Personnel ext. entreprise",0.00,0.00,0.00,55,null,null]
["6220000","Interméd. & Honoraires",0.00,0.00,0.00,55,null,null]
["6230000","Publicité",0.00,0.00,0.00,55,null,null]
["6240000","Transport biens & pers.",0.00,0.00,0.00,55,null,null]
["6250000","Dépl. mission et réception",0.00,0.00,0.00,55,null,null]
["6260000","Frais postaux et tél.",0.00,0.00,0.00,55,null,null]
["6270000","Services bancaires",0.00,0.00,0.00,55,null,null]
["6280000","Divers",0.00,0.00,0.00,55,null,null]
["6290000","RRRO/autres services ext.",0.00,0.00,0.00,55,null,null]
["6311000","Taxe sur les salaires",0.00,0.00,0.00,56,null,null]
["6312000","Taxe d'apprentissage",0.00,0.00,0.00,56,null,null]
["6313000","Particip. formation pro.",0.00,0.00,0.00,56,null,null]
["6331000","Versement de transport",0.00,0.00,0.00,56,null,null]
["6332000","Allocation logement",0.00,0.00,0.00,56,null,null]
["6334000","Particip. construction.",0.00,0.00,0.00,56,null,null]
["6351000","Impôts directs(sauf bénéf)",0.00,0.00,0.00,56,null,null]
["6353000","Impôts indirects",0.00,0.00,0.00,56,null,null]
["6370000","Autres impôts autres org.",0.00,0.00,0.00,56,null,null]
["6410000","Rémunération du personnel",0.00,0.00,0.00,57,null,null]
["6440000","Rémunération  exploitant",0.00,0.00,0.00,57,null,null]
["6450000","Charges Securité Soc.",0.00,0.00,0.00,58,null,null]
["6460000","Cotis. soc. exploitant",0.00,0.00,0.00,58,null,null]
["6470000","Autres charges sociales.",0.00,0.00,0.00,58,null,null]
["6480000","Autres charges / personnel",0.00,0.00,0.00,58,null,null]
["6510000","Redevances conc. brevets",0.00,0.00,0.00,65,null,null]
["6530000","Jetons de présence",0.00,0.00,0.00,65,null,null]
["6540000","Pertes/créances irrecouvr.",0.00,0.00,0.00,65,null,null]
["6580000","Charges divers gest. cour.",0.00,0.00,0.00,65,null,null]
["6610000","Charges d'intérêts",0.00,0.00,0.00,72,null,null]
["6640000","Pertes / créances particip",0.00,0.00,0.00,75,null,null]
["6650000","Escomptes accordés",0.00,0.00,0.00,72,null,null]
["6660000","Pertes de change",0.00,0.00,0.00,73,null,null]
["6670000","Charges / cessions VMP",0.00,0.00,0.00,74,null,null]
["6680000","Autres charges financ.",0.00,0.00,0.00,72,null,null]
["6710000","Charges except. de gestion",0.00,0.00,0.00,81,null,null]
["6750000","Valeur Compt. actif cédé",0.00,0.00,0.00,82,null,null]
["6780000","Autres charges excep.",0.00,0.00,0.00,82,null,null]
["6810000","D.A.P. charges d'exploit.",0.00,0.00,0.00,61,null,null]
["6811000","Dot. amort. immobilisation",0.00,0.00,0.00,61,null,null]
["6812000","D.A.P. charges à répartir",0.00,0.00,0.00,61,null,null]
["6815000","D.A.P risque exploitation",0.00,0.00,0.00,64,null,null]
["6816000","Dot. dépréciation immo.",0.00,0.00,0.00,62,null,null]
["6817000","Dot. déprec. actifs circ.",0.00,0.00,0.00,63,null,null]
["6860000","D.A.P. charges financ.",0.00,0.00,0.00,71,null,null]
["6870000","D.A.P. charges except.",0.00,0.00,0.00,83,null,null]
["6950000","Impôts sur bénéfices",0.00,0.00,0.00,90,null,null]
["6970000","Impôt forfaitaires/ stés",0.00,0.00,0.00,90,null,null]
["7010000","Ventes  produits finis",0.00,0.00,0.00,12,null,null]
["7020000","Ventes prod. interméd.",0.00,0.00,0.00,12,null,null]
["7030000","Ventes prod. résiduels",0.00,0.00,0.00,12,null,null]
["7040000","Travaux",0.00,0.00,0.00,12,null,null]
["7050000","Etudes",0.00,0.00,0.00,12,null,null]
["7060000","Prestations services",0.00,0.00,0.00,12,null,null]
["7070000","Ventes marchandises",0.00,0.00,0.00,11,null,null]
["7080000","Produits activ. annexe",0.00,0.00,0.00,12,null,null]
["7091000","RRRA/ventes produits",0.00,0.00,0.00,12,null,null]
["7097000","RRRA/ventes marchandises",0.00,0.00,0.00,11,null,null]
["7130000","Variation des stocks",0.00,0.00,0.00,21,null,null]
["7200000","Production immobilisée",0.00,0.00,0.00,22,null,null]
["7400000","Subventions d'exploitation",0.00,0.00,0.00,23,null,null]
["7500000","Autres prod. gest. cour.",0.00,0.00,0.00,25,null,null]
["7610000","Produits de particip.",0.00,0.00,0.00,31,null,null]
["7620000","Prod. autresimmo. financ.",0.00,0.00,0.00,32,null,null]
["7630000","Revenus autres créances",0.00,0.00,0.00,33,null,null]
["7640000","Revenus des VMP",0.00,0.00,0.00,33,null,null]
["7650000","Escomptes obtenus",0.00,0.00,0.00,33,null,null]
["7660000","Gains de change",0.00,0.00,0.00,35,null,null]
["7670000","Produits cessions VMP",0.00,0.00,0.00,36,null,null]
["7680000","Autres produits financiers",0.00,0.00,0.00,33,null,null]
["7710000","Produits except. gestion",0.00,0.00,0.00,41,null,null]
["7750000","Produits cession actif",0.00,0.00,0.00,42,null,null]
["7780000","Autres produits except.",0.00,0.00,0.00,42,null,null]
["7811000","Reprise s/amort. des immo.",0.00,0.00,0.00,24,null,null]
["7816000","Reprise  déprec. s/immo.",0.00,0.00,0.00,24,null,null]
["7817000","Reprise  dép. actif circ.",0.00,0.00,0.00,24,null,null]
["7860000","Reprise prov. prod. financ",0.00,0.00,0.00,34,null,null]
["7870000","Reprise prov. prod. except",0.00,0.00,0.00,43,null,null]
["7900000","Transfert de charges",0.00,0.00,0.00,24,null,null]
["8900000","Bilan d'ouverture",0.00,0.00,0.00,0,null,null]