Every year, training organizations are required to submit their Pedagogical and Financial Report (BPF). This document, often dreaded, is an essential legal obligation if you are to keep your activity declaration number (NDA). But more than just an obligation, it’s also a fantastic management tool for assessing your performance and consolidating your data for the Qualiopi audit. Let’s take a look at the specific features of the Bilan pédagogique et financier 2025.
Indeed, in 2025, the authorities are stepping up their controls, and an erroneous GMP can now lead to an unannounced regulatory audit. That’s why Diligence Consulting can help you step by step to complete a coherent, compliant and strategic GMP.
What is the Pedagogical and Financial Report?
The BPF is a regulatory document that must be submitted every year, in this case before May 31, 2025. It details the organization’s training activity for year N-1, including trainees trained, hours dispensed, types of services (training courses, VAE, skills assessments, etc.), funding received and breakdown of sales.
It is required byarticle L. 6352-11 of the French Labor Code, and is a condition for maintaining the activity declaration number. Omission, error or late submission may result in cancellation of the NDA.
Why is GMP strategic for Qualiopi certification?
During Qualiopi audits, this document is required by the certification body, and in particular determines the duration of the audit. For their part, the auditors rely on the GMP to prepare the audit plan. In fact, this document enables us to identify a number of elements, such as whether the training courses are certifying, distance learning, whether the organization benefits from public funding (CPF, OPCO, Regions, etc.), and whether there are any subcontractors. It can also be used to question several indicators of the Référentiel National Qualité (RNQ), in particular :
Indicator 2 : training results (if you communicate on the number of learners, for example),
Indicator 27 : subcontracting management (subcontracts and information sent to trainers),
Indicator 30: management of stakeholder feedback (e.g. failure to collect satisfaction data from a stakeholder).
An inconsistent or less-than-rigorous 205 Educational and Financial Report can damage the organization’s credibility. It serves as the basis for sampling the actions audited. A well-prepared audit begins with a well-structured GMP.
What you need to know : Regulatory audit and GMP – What you really risk
Since 2023, the inspection authorities have stepped up their vigilance with regard to declared data. Inconsistent GMP may trigger an administrative control (DREETS), or even an on-site regulatory audit. This can lead to :
Suspension of the declaration number,
The obligation to repay public funds,
Loss of Qualiopi certification in the event of systemic non-compliance.
A field auditor’s view: “When the figures tell a story too good to be true, or too vague to be credible, it’s often a sign that a regulatory audit may be in order.”
How to fill in the 2025 Educational and Financial Report reliably?
The application is submitted via the Mon Activité Formation (MAF) platform. It consists of several blocks to be filled in precisely:
Block 2: Pedagogical data (trainee hours, number of beneficiaries by status, etc.)
Block 3: Financial data (sales, breakdown by financing, etc.)
The overall consistency of the file must be ensured. For example, the number of trainees must correspond to the number of proof files available.
Top 5 most common GMP declaration errors
Declaring sales without accounting proof (invoices, statements, etc.)
Mixing audiences (employees, jobseekers) without distinction
Forgetting to mention subcontracted work
Inconsistency between hours worked and schedules provided
Do not adapt action categories to the relevant NAF or RNCP codes
Diligence Consulting: your GMP and Qualiopi co-pilot
With over 100 assignments and 300 audits to its credit, Diligence Consulting puts its experience in the field to work for your compliance. Our auditors can help you :
FAQ : Bilan Pédagogique et Financier 2025 & Qualiopi certification
1. Do I need to file a GMP if I haven’t had any activity?
Yes, a zero GMP is required to maintain your declaration.
2. What are the risks of not filing a GMP?
Deregistration of activity number, loss of Qualiopi compliance.
3. Is it possible to modify a GMP that has already been transmitted?
Only with proof of entitlement and administrative validation.
4. Is GMP compulsory for auto-entrepreneurs?
Yes, as long as they have an NDA.
5. Does GMP influence the audit plan?
Absolutely. It guides the sampling and the points to be audited.
Conclusion: make the Bilan Pédagogique et Financier 2025 a strategic ally
The Bilan pédagogique et financier 2025 need no longer be a source of stress. Properly completed, it becomes a tool to enhance your professionalism, manage your business and pass the Qualiopi audit.
Don’t face this deadline alone. Diligence Consulting’s support guarantees you a clear, coherent, compliant and rewarding Bilan pédagogique et Financier 2025.