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Read the SCF bilan and TCR
The statutory presentation of your balance sheet and income statement, with last year beside this one.
- Steps
- 5 · About 3 min
- Who can do this
- Owner · Accountant
Before you start
Accounting already has an income statement and a balance sheet grouped by account type, which is the right shape for a manager. A bank, an accountant and a public tender expect something else: the SCF rubrics, in the SCF order, with the previous year in the next column. This page is the same posted journal in that shape.
Open it and choose the year
Accounting, then Reports, then Open the financial statements. Choose the financial year at the top.
Statements are annual, so the period is a year rather than a range. A year that is still running closes at today rather than at 31 December: showing an as-at-year-end position in June would state a position that does not exist.
Check that it balances first
Above the statements, one line says whether total assets equal total liabilities and equity. Read it before reading anything else.
When it balances, the statements reconcile to the journal and the figures below can be relied on. When it does not, the difference is shown as an amount and the accounts responsible are listed at the bottom of the page under accounts not placed in a rubric — an account whose code sits outside the standard SCF classes, which the statements can see but cannot file. Give it a standard code and the line disappears.
Accounts that cannot be placed are listed rather than dropped. A statement that silently omits an account cannot be corrected, because nobody knows it is wrong.
Reading the bilan
Assets on the left, liabilities and equity on the right, each in two sections — non-current then current — with a subtotal per section and the total at the foot. A rubric with nothing in it in either year is not printed, so a small company gets a short statement rather than thirty zero lines.
Two things are worth knowing about how it is built:
Fixed assets appear net: the accumulated depreciation is inside the same rubric as the cost, so the figure is what the asset is now worth in the books.
Deductible and collected VAT share the prefix 44 and belong on opposite sides. Horizon213 places each class 4 account by the way its own balance sits, so a receivable is never netted against a payable and neither is understated.
Reading the TCR
Production, then consumption, then the subtotals the SCF form asks for: value added, gross operating surplus, operating result, financial result, result before tax, and the net result at the foot.
Figures cover the financial year alone — not since the books opened — with the previous year beside them for comparison.
Print or export
Print / save PDF produces both statements. Download as CSV gives every line with both years, including the unmapped accounts and the balance check, which is the file to send your accountant.
This is a financial statement in statutory presentation. It is not a filed liasse fiscale: the annexes, the tax reconciliation and the statutory review stay with your accountant, who should see these figures before they are used outside the company.