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Form 2033-B — simplified income statement

Form 2033-B does on one page what the standard regime spreads over three: it computes the ACCOUNTING result (part A), then converts it into the TAXABLE result (part B) through add-backs and deductions. It is the only form in the simplified package that carries both, which makes it the centrepiece: its accounting result must equal the one on balance sheet 2033-A, and its taxable result after offsetting losses is the figure carried to return 2031 or 2065.

Up to date for 2026 — verified on September 8, 2026Official form2033-B-SDGuide: about 35 min

This content is part of the path: Filing my simplified tax return package· Step 6 of 11· Next step: Form 2033-C — fixed assets, depreciation, gains and losses

Deadlines

With the year's tax package
Form 2033-B is filed with the whole simplified package (forms 2033-A to 2033-G) and the income return 2031 or 2065, electronically (EDI-TDFC).

Documents to prepare

  • Trial balance of income and expense accounts
  • Simplified balance sheet 2033-A for the same year (box 136)
  • Form 2033-D for carried-forward losses
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8 digits

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

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Official form pre-filled with your data: read every box and check the amounts before filing or paying.

Who this applies to

  • Businesses under the simplified tax regime (BIC or corporate income tax)
  • Companies with non-deductible charges to add back or prior losses to offset
  • Accountants and directors preparing the year-end package

Worked example

Example: from accounting to taxable result at Marc's garage

Marc's garage earns EUR 248,000 of operating income (box 232) against EUR 227,000 of operating expenses (box 264), i.e. EUR 21,000 of operating profit (box 270). After EUR 1,400 of financial charges (box 294) and EUR 1,600 of tax (box 306), the accounting result is EUR 18,000 (box 310) — the same figure as on balance sheet 2033-A. He then adds back EUR 2,400 of non-deductible fines and penalties: the taxable result before offset is EUR 20,400 (box 352), and with no prior loss, the result after offset stays EUR 20,400 (box 370).

How to fill it in, step by step

  1. Complete part A: operating income, operating expenses, then operating profit (box 270).
  2. Add financial and exceptional income and charges, then corporate tax, to reach the accounting result (box 310).
  3. Carry that result to the top of part B: profit in column 1 (box 312), loss in column 2 (box 314).
  4. Add the add-backs — non-deductible charges, excess depreciation, non-deductible provisions — then subtract the deductions.
  5. Offset prior carried-forward losses (box 360) and read the final taxable result in box 370 or 372.

The form, line by line

310 — accounting profit or loss
Income (I + III + IV) less charges (II + V + VI + VII). This is the result also shown on balance sheet 2033-A, box 136: the two must agree.
312 and 314 — the pivot between accounting and tax
The form spells it out: "carry the accounting profit to col. 1, the accounting loss to col. 2". Two columns, one amount — the SIGN of the result picks the column.
316 to 330 — add-backs
Charges booked in the accounts that tax law does not allow: excessive remuneration, excess depreciation, non-deductible provisions and taxes. They increase the result.
370 and 372 — taxable result after offset
The final figure, carried to return 2031 (BIC under income tax) or 2065 (corporate tax). Profit in column 1, loss in column 2.
Its official title: "compte de résultat simplifié de l'exercice" (CERFA no. 10957)
The simplified-regime tables are not standalone forms: they are schedules to form 2033-SD (CERFA no. 15948), which is itself attached to profit return 2031-SD.

Good to know

  • The move from accounting to tax happens HERE, on the same page: the standard regime devotes a whole form to it (2058-A).
  • The two columns are not two amounts: it is the same result, filed left if positive, right if negative.
  • The greyed boxes in part B are not filled — the form rules out a loss where only a profit makes sense, and the reverse.
  • Box 243 breaks the local business taxes out of total taxes: it is an "of which", not an extra line.

Common mistakes

  • Reporting an accounting result on 2033-B that differs from balance sheet 2033-A: the first automatic check on filing.
  • Filling both boxes 312 and 314: a year has a profit OR a loss, never both.
  • Forgetting to add back fines and penalties, which are never deductible.
  • Offsetting more prior loss than the result allows.

Frequently asked questions

Why two columns in part B?

Because the form refuses the minus sign: instead of writing "−8,000", it asks for the amount in column 2, the loss column. Only one of the two is filled on each line.

Where does the taxable result go?

To the income return: box 1 of form 2031-SD for BIC under income tax, or form 2065-SD for companies subject to corporate tax. Form 2033-B computes, the return carries.

Must every add-back be itemised?

The form offers typed lines — remuneration, depreciation, provisions, taxes — and a "miscellaneous" line for the rest. Notice 2033-NOT-SD sets out what belongs in each.

What about a loss for the year?

It goes in column 2 and becomes carried forward. Its tracking from year to year is kept on form 2033-D, which plays for the simplified regime the role form 2058-B plays for the standard one.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.