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The shareholder current account

⏱ 4 min readUpdated on

A shareholder who lends to their company receives no monthly instalments and no bank repayment schedule: they are repaid in one go, on the agreed date, and receive interest in the meantime. Fiplan enters it as such.

What it is for

In Financing & Contributions, a 179… account is recognised as a Current account (shareholder) (compte courant d'actionnaire / rekening-courant aandeelhouder). The form is that of a loan, without frequency or method: the principal is repaid in fine, in a single payment.

Steps

  1. Open Encoding, then Financing & Contributions, and click New.
  2. Choose the PCMN Account (Belgian minimum chart of accounts, PCMN / MAR) 179100 (current accounts of shareholders and directors (administrateurs / bestuurders), due after more than one year) and a Title.
  3. Enter the Financing amount (excl. VAT) and, in Shareholder / Director, the lender's name.
  4. Choose the Funds made available month and the First instalment, then the Duration (years) and the Annual interest rate (%).
  5. Read the table on the right and click Save. Fiplan creates the line “Interest – …” (account 650000).
The window on account 179100: €10,000 advanced by Marie Dupont, 3%, 5 years.
The window on account 179100: €10,000 advanced by Marie Dupont, 3%, 5 years.

Worked example · Boulangerie Dupont SRL

Marie Dupont advances €10,000.00 to the company in January 2027, at 3% a year, for 5 years.

annual interest(1)

The annual interest is spread exactly over the twelve months of each year of the loan: €25.00 per month. The single repayment falls in January 2032, after the end of the plan: on 31 December 2029, the company still owes €10,000.00 to Marie Dupont.

Pitfalls

179 or 4891? A current account due after more than one year goes in 179; Fiplan treats it in the same way as a current account due within one year, only the classification in the balance sheet differs.
A repayment outside the plan remains a debt. If the maturity date falls after the last financial year, the principal stays on the liabilities side of the last balance sheet: this is intended.
Not an invoice. A sum the company owes a shareholder without the shareholder having paid it in (unpaid remuneration, an invoice) does not belong in this module: it records money coming in.

What it changes · 2027

① Income statementThe year's interest-€300.00In account 650000.
② CashThe advance, minus the interest paid+€9,700.00€10,000.00 received in January, twelve monthly interest payments made.
③ Balance sheetThe debt to the shareholder€10,000.00In account 179100, until the repayment.

Source

Minimum standard chart of accounts (plan comptable minimum normalisé / minimumindeling van een algemeen rekeningenstelsel): account 179 (sundry debts payable after more than one year), 489 (other sundry debts payable within one year), 650 (debt charges). Account 179100 is a Fiplan subdivision.

Fiplan conventions, declared in the code (echeancier-financement.ts): the single repayment in the last month of the term; the first instalment after the month of the funds; the annual interest spread over the twelve months without losing a cent (repartirExactement).