Confidential profit and loss account
The right, for some companies, to file their profit and loss account without it being published.
Several provisions of the amended law of 19 December 2002 restrict the publicity of annual accounts. On filing, a company may tick a box marking its profit and loss account, or its balance sheet and profit and loss account together, as confidential. The balances of the standard chart of accounts are always confidential and are never released.
The right is widely used: 51.7% of periods filed since 2012 publish a balance sheet with no profit and loss account. A confidential statement is absent from the data, not present as zero — and Overit never reconstructs a figure the source withheld.
That does not make those companies opaque. The balance sheet stays public, with total assets, capital and reserves, creditors — and the result for the year, which sits under capital and reserves. Confidentiality covers how the result was arrived at, not the result itself.
Whether a company publishes its profit and loss account is itself public information about it, and this site says so for every period.
Where this figure comes from
Derived from the presence or absence of the profit and loss account in the Centrale des Bilans files.
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