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Revising a plan during the year

⏱ 6 min readUpdated on

At the end of August, eight months are known. Rather than rewriting the original plan — perhaps already handed to the bank —, the revised version is a copy of it that restarts from actuals: the trial balance at that date, then the plan's assumptions until year-end. It is the accountant's reforecast on an interim position.

What it is for

The revised version always reads in two blocks: actual at D (the monitoring trial balance at date D, and the regularisations you add to it) and planned from D + 1 to year-end (the plan's lines, which you adjust), then the following years. What is taken from the trial balance:

  • the balances of all accounts at D, classes 1 to 7: including the result earned since the start of the year;
  • actual cash: the year restarts from this balance (a balance, not a flow);
  • the net VAT position: VAT from January to D is in the returns already filed.

What stays in the plan: the lines after D, the year's depreciation (the asset register), the tax and the surcharge for the whole year, recomputed by the engine's tax chain. Actuals are never split between lines or months.

The steps

  1. In Monitoring, open Year-end forecast and tax on a confirmed trial balance with cumulative balances, then Create the revised version….
  2. The window shows the trial balance and its checks, then what to confirm: the advance tax payments actually made (amount and date; the rank follows the month of the date), the tax losses carried forward at the start of the year and the disallowed expenses from January to D. Correct what does not match, then Create.
  3. In the revised version, the banner says where it comes from; in encoding, months up to D are greyed “actual (trial balance)”. Adjust the lines after D: if year-end forecast B or C was selected, the remaining revenue target is shown.
  4. Open Results: the year reads in three columns, Actual at D · Planned · Year. In the Balance sheet, the interim position at D, then the reconciliations: outstanding principal, fixed assets, depreciation, inventory.
  5. For an invoice to receive or a prepaid expense at D, add a Miscellaneous operations and tick Interim regularisation at … (cut-off): it is dated D and belongs to actuals.
  6. In the monitoring Settings of the original plan, choose to compare later trial balances with the revised version: variances, year-end forecast and the monitoring report follow it.

The worked example · Boulangerie Dupont SRL

At 31 August 2027, 8 months of the year are known through the trial balance. The revised version restarts from there: its 4 remaining months follow the plan's assumptions, and the year's tax is recomputed on the actual and planned result. The original plan keeps its figures.

The pitfalls

A reconciliation is never corrected silently. An outstanding principal, fixed assets or inventory that differ from the plan at D are shown with their gap (from €100, a reminder appears next to the checks badge) and the suggested action: record the missing loan or asset, correct the schedule. Nothing is adjusted automatically.
The trial balance must be cumulative since the start of the year. A movements trial balance, a closing trial balance, or one that does not start on the first day of the year is refused: the revised version needs the position at a date, within the year.
The documents say so. The PDF states at the top “Plan revised at … on the basis of an unaudited interim position”; the Excel adds a “Position at …” sheet with the trial balance's balances.

What it changes · 2027

① Income statementThe original plan does not change€0.00The revised version is a copy: no line or amount of the original plan is written.
② CashActuals replace the elapsed months€0.00In the revised version, cash restarts from the actual balance at D; elapsed months are no longer replayed.
③ Balance sheetAn interim opening€0.00The trial balance's balances at D open the revised version; they cannot be changed.

The source

Fiplan convention (version-revisee.ts, architecture decision of 04/10/2026): a revised version restarts from actuals, like an accountant redoing a forecast during the year — the interim opening at D, the plan after D, the blocks recomputed over the whole year (VAT, tax, closing, appropriation). If the trial balance equals the plan, the revised version returns the plan to the cent (measured on the database, npm run mesure:neutralite-revision).