Three-year forecast income statement

Sources and assumptions

• legifrance.gouv.fr — LEGIARTI000048847486 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « En cas de déficit subi pendant un exercice, ce déficit est considéré comme une charge de l'exercice suivant et déduit du bénéfice réalisé pendant ledit exercice dans la limite d'un montant de 1 000 000 € majoré de 50 % du montant correspondant au bénéfice imposable dudit exercice excédant ce premier montant. »

• bofip.impots.gouv.fr — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « l'imputation de déficits antérieurs sur le bénéfice constaté au titre d'un exercice est limitée à hauteur d'un plafond égal à 1 000 000 € majoré d'un montant de 50 % du bénéfice imposable de l'exercice excédant cette première limite. »

• legifrance.gouv.fr — LEGIARTI000053560738 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « dans la limite du montant le plus faible entre le bénéfice déclaré au titre de l'exercice précédent et un montant de 1 000 000 € »

• legifrance.gouv.fr — LEGIARTI000053560738 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « La créance est remboursée au terme des cinq années suivant celle de la clôture de l'exercice au titre duquel l'option visée au premier alinéa a été exercée »

• entreprendre.service-public.gouv.fr — F23575 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « Une entreprise soumise à l'impôt sur les sociétés (IS) est imposée au taux normal de 25 % »

• entreprendre.service-public.gouv.fr — F23575 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « un taux réduit fixé à 15 % peut s'appliquer pour la part des bénéfices allant jusqu'à 42 500 € »

• entreprendre.service-public.gouv.fr — F23575 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « un taux réduit fixé à 15 % peut s'appliquer pour la part des bénéfices allant jusqu'à 42 500 € »

• entreprendre.service-public.gouv.fr — F23575 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « Chiffre d'affaires inférieur ou égal à 10 000 000 € au cours de l'exercice comptable »

Calculation assumptions

• The table follows the official sheet on the business-creation forecast: “Il s'agit d'un tableau où vous inscrivez vos charges (dépenses) et vos produits (recettes). […] Si vos produits sont plus élevés que vos charges, votre résultat est un bénéfice, sinon c'est une perte.” (a table recording costs and income; if income exceeds costs the result is a profit, otherwise a loss — entreprendre.service-public.gouv.fr, sheet F35958, step 1). The same sheet defines self-financing capacity as “votre résultat (= vos produits moins vos charges) + les dotations aux amortissements” (your result, income minus costs, plus depreciation); the calculator takes the result AFTER tax.
• Corporation tax is not recalculated here: it is taken from the corporation tax calculator, reduced SME rate included, after the loss carry-forward calculator has set off earlier years' losses. A business taxed under income tax pays no tax at business level: its result is taxed in the owner's name, and the calculator does not make that tax up.
• The corporation tax scale applied to all three years is the one in force today. A rate change voted for later years is not anticipated.
• Like the corporation tax calculator it calls, each year is treated as a twelve-month financial year — a shorter or longer first year is not prorated — and additional and exceptional corporation tax contributions are not counted.
• Tax is worked out on the result before tax produced by this table, taken as the TAXABLE result: the tax calculator it calls assumes a “taxable profit already determined”. The actual taxable result can differ — non-deductible expenses, add-backs, specific deductions — and the tax with it.
• Only loan interest is an income-statement charge; the capital repaid is shown separately, for the financing plan. The official sheet says that “les charges financières sont les remboursements d'emprunts” (financial charges are loan repayments): entering the whole instalment as a charge would count the capital twice, once in the result and once in the financing plan.
• The loan is repaid by constant monthly instalments, worked out at the nominal annual rate divided by twelve: the first falls in the first month of year 1, and each year has twelve. Not modelled: a deferral of capital or of repayment, repayment of capital in equal parts, a loan drawn during the year, insurance and arrangement fees. If your loan offer provides for any of these, the interest, the capital repaid and the comparison between self-financing capacity and capital due differ from those shown: refer to the offer's amortisation schedule.
• An investment grant is taxable. Without the option, the business must include the grant “dans les résultats de l’exercice en cours à la date de leur attribution” (in the profit of the financial year current on the date it is awarded, § 20): then enter the whole grant in the year it is awarded. The spreading option (article 42 septies of the French tax code) covers “subventions d'équipement versées par l'Union européenne ou les organismes créés par ses institutions, l'État, les collectivités publiques ou tout organisme public” (equipment grants paid by the European Union or bodies set up by its institutions, the State, public authorities or any public body, § 30) — and, in particular cases the calculator does not detail, grants from approved professional groupings and sums linked to energy-saving certificates (§ 1); the spreading regime “est réservé aux sommes affectées à la création, l'acquisition ou le financement de biens d'équipement” (is reserved for sums allocated to creating, acquiring or financing capital equipment, § 50). With the option, the pace depends on the asset financed: for a depreciable asset, such grants “peuvent être imposées au même rythme que l'amortissement de l'investissement” (may be taxed at the same pace as the investment is depreciated), each year in proportion to the asset's depreciation charge (§ 100); for a non-depreciable asset, they “sont rapportées, par fractions égales, aux résultats des années pendant lesquelles cette immobilisation est inaliénable” (are released in equal fractions over the years during which the asset cannot be sold) or, failing an inalienability clause, over the ten years following the award (§ 110); for an asset financed by leasing, in equal parts over the financial years covered by the lease (§ 120) (bofip.impots.gouv.fr, BOI-BIC-PDSTK-10-30-10-20, read on 2026-09-26). Enter the share for EACH year: unlike the other items, a year 2 or year 3 left blank counts as zero and does not take the previous year's amount — a grant taxed in full is taxed only once; a warning says so when carrying forward would have given a different amount. This share raises the result before tax: under corporation tax, it therefore enters the tax and the loss carried forward; under income tax, the result taxed in the owner's name, which the calculator does not tax. It is, however, deducted from self-financing capacity: it is a book entry, not cash received in the year, and the grant received goes on its own line in the financing plan — leaving it in self-financing capacity would count it twice. The official sheet, which defines self-financing capacity as the result plus depreciation, does not deal with this case: it is a convention of the calculator.
• A year 2 or year 3 left blank takes the previous year's amounts: that is steady activity, not zero activity. Enter zero for a cost that disappears. One exception: the share of an investment grant released to profit, which counts as zero when left blank.
• All amounts exclude VAT: VAT collected is not income and deductible VAT is not a cost.
• Not modelled: operating grants and other exceptional income (only the share of an investment grant released to profit has its own line), the sole trader's own social contributions (enter them under staff costs if you know them), carrying a loss back, and any change in inventory separate from purchases consumed.