Abridged accounts
The lighter balance sheet and profit and loss account open to small companies.
A company that stays under the statutory thresholds may file an abridged balance sheet and an abridged profit and loss account. The Centrale des Bilans distinguishes them by form type: full balance sheet, abridged balance sheet, and a special model for financial-participation companies, the last of which stopped being used after reference year 2016.
The most important consequence for anyone reading these accounts fits in a line: the abridged profit and loss account starts at gross profit or loss. It has no turnover line, and no breakdown of raw materials or external charges. A company filing this model is not hiding its turnover — the form does not ask for it.
The abridged balance sheet keeps the main headings: fixed assets, current assets, capital and reserves, provisions, creditors. That is why total assets are covered for 100% of periods while turnover tops out at 7.6%.
Where this figure comes from
Read from the form type filed, as declared by the official Centrale des Bilans schema.