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Purchases and expenses: supplies and general expenses

⏱ 5 min readUpdated on

Flour is paid for in proportion to the bread sold. Fiplan knows this: a supply line can be entered as a percentage of a revenue line, and then follows its sales, month by month.

What it is for

Two modules hold the day-to-day expenses: Supplies (accounts 60 — raw materials, consumables, services purchased, subcontracting, goods for resale) and General Expenses (accounts 611 to 617, 634, 64, 65 and 66 except 668 — services and sundry goods such as rent and insurance, other operating expenses, financial and non-recurring expenses; the 618 accounts, directors' remuneration, are entered under Staff). They reduce the profit and, once paid, the cash.

Steps

  1. Open Encoding, then Supplies (or General Expenses), and click New.
  2. Choose the PCMN Account in the Belgian minimum chart of accounts (PCMN / MAR) — for example 600000, purchases of raw materials — and the Title.
  3. Choose the Calculation method: Fixed amount, or % of turnover as soon as a revenue line exists, or % of an expense as soon as another expense exists.
  4. As a percentage: choose the Reference revenue line (or the Reference expense), then the Percentage (%). As a fixed amount: the Amount excl. VAT and the Frequency.
  5. Choose the VAT rate and your suppliers' Payment delay (days).
  6. For a general expense only: the Non-deductible VAT (%) and the DNA - Non-deductible expense (%), the share of the expense that is a disallowed expense (dépense non admise / verworpen uitgave).
  7. Check the periods and read the preview; the Monthly detail tab, at the top of the window, shows the table of months and the growth per financial year.
  8. Click Save: the window's footer confirms the line's start month and financial year, then the window closes.
The “New line — Supplies” window, Entry tab: account 600000, “% of turnover”, 32%, VAT 6%.
The “New line — Supplies” window, Entry tab: account 600000, “% of turnover”, 32%, VAT 6%.

Worked example · Boulangerie Dupont SRL

Flour, butter and raw materials: 32% of the sales line, VAT 6%, paid immediately.

Excl. VATVATIncl. VAT
Each month5,760.00345.606,105.60
Financial year 202769,120.004,147.2073,267.20

The percentage applies to the amount excl. VAT of the reference line, month by month: . Sales minus purchases, the 2027 gross margin is €146,880.00, before the change in stock (see Entering a change in stock).

Pitfalls

The percentage applies to ONE line, not to all revenue. If you have several sales lines, choose the one the expense follows. When the reference line changes, the lines that depend on it are recalculated.
Growth on a percentage makes the percentage grow. In the Monthly detail, growth applies to the entered value: 32% becomes 32.96% with 3%. If the reference line already grows, the expense follows it without growth of its own (see The monthly detail and growth).
A purchase is not stock. Enter all your purchases here; what is still in reserve at year-end is handled by the stock policy, not by entering fewer purchases.
Non-deductible VAT and disallowed expenses are not the same thing. Non-deductible VAT is added to the expense; the disallowed share of an expense does not change the expense: Fiplan adds it to the taxable base for corporate income tax (impôt des sociétés / vennootschapsbelasting).

What it changes · 2027

① Income statementThe year's purchases-€69,120.00Debited to account 600000; the change in stock then corrects part of it.
② CashThe payments-€73,267.20VAT included; the €4,147.20 of deductible VAT comes back through the VAT returns.
③ Balance sheetNo supplier debt€0.00No payment delay: nothing is left to pay at year-end.

Source

Minimum standard chart of accounts (plan comptable minimum normalisé / minimumindeling van een algemeen rekeningenstelsel, annex 1 to the Royal Decree of 21 October 2018): accounts 60 (supplies and goods for resale), 61 (services and other goods), 411 (VAT recoverable), 440 (suppliers).

Fiplan conventions, declared in the code: the percentage applies to each period, to the amount excl. VAT of the reference line (deroulement-ligne.ts); the disallowed share of an expense is added to the taxable base (recapitulatif-fiscal.ts).