Where your rent goes: cash flow and profit — map — Furnished flat-share in Melun — SCI à l’IS · ID 04SCI IS
Year 25's rent: the costs, the loan interest and the tax are money lost; what is left is your profit — part of it as cash (the cash flow after tax), part of it as loan capital repaid (more of the property is yours).
- Rent
- Costs
- Loan
- Tax
- the result
- ended or nothing to write off
Year 25: rent €19,665 − costs €7,695 − loan payments €0 = €11,970 before tax; − tax €1,984 − tax on the compte-courant interest €938.94 = €9,047 of cash after tax; + €0 of capital repaid = €9,047 of profit after tax (46.01% of the rent).
What this calculation leaves out
- The capital repaid is counted twice on purpose: it leaves with the loan payments (cash) and comes back in the profit (it becomes a share of the property). The loan interest does not come back.
- The account interest (earned or paid) and the interest on the shareholder current account (compte courant, paid by the company and lent straight back) are not on this chart; the tax shown is the year’s tax (for an SCI it includes the corporate tax on the account interest) plus the shareholders’ tax on the compte-courant interest, which comes out of their pocket: the cash after tax is what they really keep. The interest itself: see “Your wealth over time”.
Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.