French form 2052 — income statement of the tax package (operations)
Form 2052-SD is the first page of the income statement in the French tax package under the standard regime: it gathers operating income and expenses, then financial income and expenses, down to the current result before tax. Its continuation, 2053-SD, adds exceptional items, profit-sharing and tax down to the net result. It is filed with the full package (2050 to 2059), electronically only.
Up to date for 2026 — verified on August 26, 2026Official form2052-SDGuide: about 30 min
This content is part of the path: Filing and paying my company's corporate tax· Step 7 of 12· Next step: French form 2053 — income statement of the tax package (continued)
This content is part of the path: Keeping and closing my accounts· Step 11 of 12· Next step: Form 2055 — depreciation of the French tax package
This content is part of the path: Steering my business by the numbers· Step 9 of 9· Last step of the path
Deadlines
- Fiscal year ending 31 December
- Filing by the 2nd working day after 1 May (+15 calendar days electronically).
- Fiscal year ending during the year, business subject to income tax
- Same date as a 31 December year end: by the 2nd working day after 1 May of the following year (+15 calendar days electronically).
- Fiscal year ending during the year, company subject to corporate tax
- Before the end of the 3rd month following the year end.
Documents to prepare
- Trial balance for the year
- General ledger of expense accounts
- Form 2051 (liabilities side) in progress
The blank PDF remains downloadable from the official site. For pre-filling, we keep a copy of this public form (Licence Ouverte 2.0, source cited on the produced document).
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Who this applies to
- BIC businesses and corporate-tax companies under the standard real regime.
- Under the simplified regime, the income statement goes on table 2033-B, not 2052.
Worked example
Example: Yanis's SARL
Yanis's SARL records €420,000 of operating income and €365,000 of operating expenses. Form 2052 breaks these expenses down line by line — purchases, external charges, wages, depreciation — and yields a €55,000 operating result. The financial result is added on the same form to give the current result before tax, which is carried on to form 2053.
How to fill it in, step by step
- Start from your trial balance at closing date.
- Break down operating expenses by nature on the form's lines.
- Report the corresponding operating income.
- Compute the operating result.
- Report financial income and expenses, then the current result before tax.
- Check continuity with form 2053 (exceptional items, profit-sharing, tax).
The form, line by line
- Operating income
- Sales of goods, sold production of goods and services (revenue), stocked and capitalised production, operating subsidies, provision reversals and expense transfers, other income.
- Operating expenses
- Purchases of goods and materials (with stock variation), other purchases and external expenses, taxes, wages and social charges, depreciation and provisions, other expenses.
- Operating result
- Operating income minus operating expenses — the core-business performance indicator, before financial and exceptional items.
- Financial income and expenses, financial result
- Financial income and expenses, then their difference, the financial result: they are shown on form 2052, like the current result before tax derived from them.
- Carry to 2053
- The current result before tax continues on 2053-SD (exceptional items, profit-sharing, tax) down to the year's profit or loss.
- Its official title: "Compte de résultat" (CERFA no. 10167)
- This table is one of the EIGHT ACCOUNTING TABLES attached to the profit return: the official guidance requires them to be completed "in accordance with accounting rules". They are distinct from the tax tables that follow (2058-A onwards), which carry out the adjustments. Completing an accounting table with figures already adjusted for tax is the basic mistake of the liasse.
Good to know
- Each line of the 2052 maps to specific chart-of-accounts entries: work with the trial balance in front of you.
- The administration automatically cross-checks 2052 and 2053 — an inconsistency triggers a query.
Common mistakes
- Revenue inconsistent with the year's VAT returns (CA3) — unexplained gaps draw the administration's attention.
- Forgetting stock variation in consumed purchases.
- Classifying financial or exceptional items as operating (or the reverse).
- Carried amounts that do not match between 2052 and 2053.
- Using form 2052 under the régime simplifié: form 2033-B applies there.
Frequently asked questions
What is the difference between forms 2052 and 2053?
2052-SD carries operations and financial items, down to the current result before tax; 2053-SD continues with exceptional items, profit-sharing, tax and the net result.
Is the operating result the taxable result?
No: it must first be completed (2053) to get the accounting result, then adjusted for tax on 2058-A to get the taxable result.
Must my revenue match my CA3 returns?
Yes: the administration reconciles the package's revenue with the year's VAT bases — be ready to justify legitimate gaps.
Must my turnover match my CA3 returns?
Yes: the authority cross-checks the turnover in the liasse against the VAT bases declared over the year — be ready to justify legitimate differences (invoicing cut-offs, out-of-scope transactions and the like).
Go further
Compute the related amounts
Understand this form: the related course
Related forms
- French form 2053 — income statement of the tax package (continued)
- French form 2058-A — from accounting to taxable result
- French Cerfa 2050 — balance sheet assets
- Form 2059-E — headcount and value added (CVAE base)
- French VAT return CA3 (form 3310)
- Filing annual accounts with the registry — deadlines, documents and confidentiality
Official sources
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.