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Capital subsidies

⏱ 4 min readUpdated on

An investment grant is not taken to income on the day it arrives: it goes with the asset it finances, and is released to income as that asset is depreciated.

What it is for

The subsidy is a field of the investment line: the Subsidy amount. Fiplan records it on account 150000 (capital subsidies, subsides en capital / kapitaalsubsidies, in equity) in the month of acquisition, then each month releases a share of it to income, on account 753000, in proportion to the asset's depreciation charge (dotation aux amortissements / afschrijvingen).

Steps

  1. Open Encoding, then Investments, and open the asset's line (or create it with New).
  2. Enter the Subsidy amount, in euros.
  3. Read the depreciation schedule on the right and click Save.
The “Delivery van” line: €32,000, 5 years, and a subsidy of €4,800.
The “Delivery van” line: €32,000, 5 years, and a subsidy of €4,800.

Worked example · Boulangerie Dupont SRL

Suppose the €32,000.00 van receives an investment grant of €4,800.00 (15% of its value).

release for one period(1)

In 2027, the van is depreciated by €5,333.30 (ten months): Fiplan releases €800.00 of the subsidy to income; in 2028, a full year, €960.01. At 31 December 2027, €4,000.00 of subsidy remains on the liabilities side.

Pitfalls

A subsidy linked to an asset is entered with that asset. The Financing & Contributions module no longer offers a 15… account, and Fiplan refuses to save one (decision V-14): a subsidy is entered in the Subsidy amount field of the investment it finances. A 15… line entered earlier stays in the plan, flagged [D249]: it is never released to income. Move its amount to the investment, then delete it.
The residual value matters. The share released is calculated on the depreciable base (acquisition value less residual value).
At the end of the plan. Whatever has not yet been released at the end of the plan stays on account 150000, just as the asset stays on the assets side.

What it changes · 2027

① Income statementThe release of the subsidy+€800.00Income on account 753000.
② CashThe grant received+€4,800.00In the month the van is acquired.
③ Balance sheetThe remaining subsidy€4,000.00On account 150000, in equity.

Source

Art. 3:71 of the Royal Decree implementing the Companies and Associations Code (AR CSA / KB WVV; cited in the code): capital subsidies are released to income at the rate of depreciation of the fixed assets they finance.

Minimum standard chart of accounts (plan comptable minimum normalisé / minimumindeling van een algemeen rekeningenstelsel): accounts 15 (capital subsidies), 753 (capital and interest subsidies).

Fiplan convention (journal-engine.ts): each month's release equals its depreciation charge multiplied by the subsidy and divided by the depreciable base; the month in which the asset is fully depreciated releases the whole remaining balance of the subsidy.