Profit the tax office sees (cumulative) — Furnished flat-share in Melun — SCI à l’IS · ID 04SCI ISCumulative Pool
This page shows how the company's taxable profit adds up year after year, minus the purchase fees deducted once, into the running pool the tax is worked out on. Result for year 1: -€7,274.
Where each number comes from
Each link opens the page that calculates that figure.
- Profit after allowed deductions Taxable Profit
- Interest on the money you lent your company Compte Courant
- Cash you add when the company is short (payments after the purchase) Owner payments after the purchase
- Savings account for the rent you keep (below €0 = cash borrowed from your other properties or a lender) Reinvestment/Financing Account
- Rent kept after all costs (cash flow) Cash Flow
- Interest paid to you by the company Compte-Courant Cash Effect
- Cash you add when the company is short (payments after the purchase) Owner payments after the purchase
- Company tax paid each year IS Ledger
- Wear-and-tear deduction (depreciation: building, improvements, furniture) Depreciation
- Interest on the money you lent your company Compte Courant
Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.
Part 1. The company's running pool, and this year's taxable baseΣ Taxable Profit → Acquisition Fees (+ declared repairs) → Cumulative Pool → Taxable Base
Year 1: pool = taxable profit − acquisition fees = €4,570.26 − €11,844.01 = −€7,273.75.
Year 1: highest pool before this year = €0.00 (nothing before the first year).
Year 1: Taxable base = max(€0, pool − highest pool before) = max(€0, −€7,273.75 − €0.00) = €0.00. Nothing is taxed: the purchase fees leave the pool below zero — a loss of €7,273.75 (= €0.00 − (−€7,273.75)) is carried forward; later profits fill it first.
| Year | Taxable profit1 | Acquisition fees2 | Pool3Cumulative Pool | Highest pool before4 | Taxable base5 | Loss carried forward6 |
|---|---|---|---|---|---|---|
| 1 | €4,570 | €11,844 | -€7,274 | €0 | €0 | €7,274 |
| 2 | €4,821 | €0 | -€2,453 | €0 | €0 | €2,453 |
| 3 | €5,080 | €0 | €2,627 | €0 | €2,627 | €0 |
| 4 | €5,333 | €0 | €7,960 | €2,627 | €5,333 | €0 |
| 5 | €5,577 | €0 | €13,537 | €7,960 | €5,577 | €0 |
| 6 | €5,829 | €0 | €19,366 | €13,537 | €5,829 | €0 |
| 7 | €6,087 | €0 | €25,453 | €19,366 | €6,087 | €0 |
| 8 | €6,689 | €0 | €32,141 | €25,453 | €6,689 | €0 |
| 9 | €6,959 | €0 | €39,101 | €32,141 | €6,959 | €0 |
| 10 | €7,238 | €0 | €46,339 | €39,101 | €7,238 | €0 |
| 11 | €7,523 | €0 | €53,862 | €46,339 | €7,523 | €0 |
| 12 | €7,817 | €0 | €61,679 | €53,862 | €7,817 | €0 |
| 13 | €8,119 | €0 | €69,797 | €61,679 | €8,119 | €0 |
| 14 | €8,429 | €0 | €78,226 | €69,797 | €8,429 | €0 |
| 15 | €8,747 | €0 | €86,973 | €78,226 | €8,747 | €0 |
| 16 | €9,661 | €0 | €96,634 | €86,973 | €9,661 | €0 |
| 17 | €9,993 | €0 | €106,627 | €96,634 | €9,993 | €0 |
| 18 | €10,335 | €0 | €116,962 | €106,627 | €10,335 | €0 |
| 19 | €10,687 | €0 | €127,649 | €116,962 | €10,687 | €0 |
| 20 | €11,048 | €0 | €138,697 | €127,649 | €11,048 | €0 |
| 21 | €11,415 | €0 | €150,112 | €138,697 | €11,415 | €0 |
| 22 | €11,847 | €0 | €161,959 | €150,112 | €11,847 | €0 |
| 23 | €12,293 | €0 | €174,252 | €161,959 | €12,293 | €0 |
| 24 | €12,753 | €0 | €187,005 | €174,252 | €12,753 | €0 |
| 25 | €13,228 | €0 | €200,233 | €187,005 | €13,228 | €0 |
Next step: the brackets are applied to the taxable base — the Company tax page. If you sell, the profit on the sale is added to this pool — Pool with sale.