Summary table: Determination of net performance (Income - Expenses)

(+) Operating income

(+) Financial income derived from the deferral or fractionation of operations carried out in the development of the activity.

(+) Current grant income

(+) Capital subsidy income imputations

(+) Self-consumption of goods and services

(+) VAT accrued (for example, equivalence surcharge and agriculture, livestock and fishing surcharge)

(+) Other income

(+) Transfer of assets that have enjoyed freedom of amortization: excess of deductible amortization over deductible amortization.

(+) Change in stock (only if there is an increase in stock at the end of the year)

(+) Operating income

(+) Financial income derived from the deferral or fractionation of operations carried out in the development of the activity.

(+) Current grant income

(+) Capital subsidy income imputations

(+) Self-consumption of goods and services

(+) VAT accrued (for example, equivalence surcharge and agriculture, livestock and fishing surcharge)

(+) Other income

(+) Transfer of assets that have enjoyed freedom of amortization: excess of deductible amortization over deductible amortization.

(+) Change in stock (only if there is an increase in stock at the end of the year)

(-) Purchase of goods

(-) Change in stock of goods (only if there is a decrease in stock at the end of the year)

(-) Other operating consumption

(-) Wages and salaries

(-) Social Security paid by the company

(-) Social Security or contributions to alternative mutual funds of the activity holder

(-) Compensation

(-) Salaried staff allowances and travel allowances

(-) Contributions to social security systems established for the benefit of workers

(-) Other personnel expenses

(-) Maintenance expenses of the owner in the development of his activity

(-) Leases and fees

(-) Reparations and conservation

(-) Supply (electricity, water, gas, telephone and Internet)

(-) Other supplies

(-) Services of independent professionals

(-) Insurance premiums

(-) Other external services

(-) Financial expenses

(-) Input VAT (for example, equivalence surcharge and agriculture, livestock and fishing surcharge)

(-) Other tax-deductible taxes

(-) Provisions for the year for amortization of tangible fixed assets

(-) Provisions for the year for amortization of intangible fixed assets

(-) Losses due to insolvency of debtors

(-) Tax incentives for patronage: collaboration agreements in activities of general interest

(-) Tax incentives for patronage: expenses on activities of general interest

(-) Other tax-deductible expenses (except provisions)

(-) Purchase of goods

(-) Change in stock of goods (only if there is a decrease in stock at the end of the year)

(-) Other operating consumption

(-) Wages and salaries

(-) Social Security paid by the company

(-) Social Security or contributions to alternative mutual funds of the activity holder

(-) Compensation

(-) Salaried staff allowances and travel allowances

(-) Contributions to social security systems established for the benefit of workers

(-) Other personnel expenses

(-) Maintenance expenses of the owner in the development of his activity

(-) Leases and fees

(-) Reparations and conservation

(-) Supply (electricity, water, gas, telephone and Internet)

(-) Other supplies

(-) Services of independent professionals

(-) Insurance premiums

(-) Other external services

(-) Financial expenses

(-) Input VAT (for example, equivalence surcharge and agriculture, livestock and fishing surcharge)

(-) Other tax-deductible taxes

(-) Provisions for the year for amortization of tangible fixed assets

(-) Provisions for the year for amortization of intangible fixed assets

(-) Losses due to insolvency of debtors

(-) Tax incentives for patronage: collaboration agreements in activities of general interest

(-) Tax incentives for patronage: expenses on activities of general interest

(-) Other tax-deductible expenses (except provisions)

(-) Set of deductible provisions and expenses that are difficult to justify (limit 5% on the positive difference between previous income and expenses with a maximum of 2,000 euros)