What is an educational and financial report?

Do you run a training organization and have questions about the Bilan Pédagogique et Financier (BPF), the document you have to fill in every year?

Let’s take a look at what it’s for, how to fill it in and what the consequences are if you don’t fill it in (on your business registration number, on your Qualiopi certification…).

Article summary

  • What is the GMP?
  • How do I fill it in?
  • When and how to send it to DREETS?
  • What happens if the GMP is not filed on time?

What is the GMP?

The pedagogical and financial report is a document accompanied by an explanatory leaflet. When you fill it in, you declare the number of trainees you welcomed in the previous year, the type of training you offer, and your income for the year N-1 (clearly distinguishing the source: companies, CFA, CPF, CIF employment center, etc.). In short, you are declaring to the government the full balance sheet for the past year. So it’s important to take the time to fill it in correctly, to avoid any errors.

All training organizations must complete the BPF. Regardless of your legal status, and even if you are self-employed, you must do so as soon as you have registered as a training organization and have a business registration number. This step is essential if you are to maintain your NDA, as failure to submit your GMP will result in your NDA being declared null and void. Your GMP and NDA will also be required if you wish to apply for Qualiopi certification.

Lastly, we feel it is important to inform you that criminal sanctions are provided for in the event of infringement, namely :

  • A €4,500 fine;

Article L. 6355-15 of the French Labor Code.

  • Temporary (removal from the public list) or permanent disqualification from running a training organization.

Article L. 6355-23 of the French Labor Code.


How do I fill it in?

You can, of course, use the explanatory leaflet as a guide, but overall, each box refers to a specific part of your business:

  • Identifying your organization
  • The period covered by the GMP
  • The financial statement: the sales generated by your various training courses, as well as the expenses your organization has had to pay.
  • Pedagogical report: number and type of trainees, objectives of your services, training courses you have subcontracted or for which you have been subcontracted.

If you have organized your own services, you must fill in all the boxes. On the other hand, if you are a subcontractor but have never organized your own training courses, you need only fill in the boxes dedicated to subcontracting.

You can prepare your balance sheet by filling in the paper form, but you’ll need to enter the information on the website afterwards.

And to save even more valuable animation time, we offer you a spreadsheet that will enable you to quickly count your trainee numbers, as well as your training revenues. It’s up to you to use it year-round. You’ll be able to fill in your GMP in just a few minutes.


When and how to send it to DREETS?

Normally, the GMP must be submitted by April 30 each year. This year, however, as last year, you have until May 31, 2022 to submit it.

This is a teletransmission system, meaning that you enter the balance sheet online.

You can access the login page via the Ministry’s website or the “Mon activité formation” application. You can then log in and submit your GMP. Please note that you won’t be able to download a PDF document; you’ll have to fill in the report directly on the site. Please allow yourself some time to fill in (or recopy) all the information and make sure it’s correct before validating.

If this is your first declaration, you can create an account using your SIRET number and email address.

Please note: if you have not yet passed your initial audit for Qualiopi certification, you will need to provide the certification body with your latest GMP in order to obtain an audit date.


What happens if the GMP is not filed on time?

It’s important to fill in your GMP before the deadline. If you don’t (or if you don’t declare any training activities, including subcontracting), your activity declaration number will lapse.

A lapsed registration number means that you are no longer officially a training organization, and therefore no longer entitled to deliver training courses. Your activity must cease. What’s more, you no longer have access to public and mutualized funds, and your VAT exemption (if applicable) is cancelled.

As Qualiopi certification is awarded with your NDA, if this becomes null and void, Qualiopi certification will be suspended and you may be refused access to mutualized or public funds.

You will then have to apply for a new number in order to resume your activity.