BPF 2026: the complete guide to the Bilan Pedagogique et Financier

The BPF: a mandatory annual obligation

The Bilan Pedagogique et Financier (BPF — Pedagogical and Financial Report) is the accounting and pedagogical document that every registered training organization in France must submit to the administration every year. It is a legal obligation under Article L6352-11 of the French Code du Travail (Labor Code), and failure to comply can lead to severe consequences, including the loss of your NDA (Numero de Declaration d'Activite — activity registration number).

This guide walks you through filling out your BPF 2026 step by step, with clear explanations for each section and tips for avoiding the most common mistakes.

Who must submit a BPF?

Every training organization that holds an NDA is required to submit an annual BPF, regardless of its size or volume of activity. This includes:

• Training organizations operating as companies (SARL, SAS, SASU, EURL)
• Self-employed and micro-enterprise trainers (auto-entrepreneurs)
• Trainers under portage salarial (umbrella company) arrangements — via the umbrella company
• Associations providing professional training
• Chambers of commerce and public training institutions

Even if you did not deliver a single training course during the year, you must file a "nil" BPF. Failure to file, even in cases of inactivity, can cause your NDA to lapse.

The BPF 2026 calendar

The filing deadline is strict: April 30 is a hard cutoff, not a guideline. No extensions are granted except under exceptional circumstances with proper justification.

Where to file the BPF

The BPF is filed exclusively online through the Mon Activite Formation platform (managed by the DREETS — Directions Regionales de l'Economie, de l'Emploi, du Travail et des Solidarites). The URL is: https://www.monactiviteformation.emploi.gouv.fr

To access it, you need:

• Your SIRET number
• Your NDA (activity registration number)
• The login credentials created during your initial registration

If you have lost your credentials, contact the DREETS in your region. The recovery process can take several days — plan ahead.

Section-by-section breakdown

Section A — Organization identification

This section captures the administrative details of your organization. Verify that everything is up to date:

• Legal name: official name of your entity
• SIRET: 14-digit identification number
• NDA: activity registration number (11 digits, starting with your department number)
• Registered address: full postal address
• Legal representative: surname, first name, role
• Headcount: number of employees as of December 31

Common mistake: failing to update the address or legal representative after a move or a change in management.

Section B — Financial report on training activity

This is the most technical section. It details the financial aspects of your training activity for the calendar year.

B1 — Revenue from professional training

You must break down your training revenue by funding source:

Total revenue = sum of all sources.

B2 — Training-related expenses

Detail your expenses directly related to training activity:

• Personnel costs: salaries of trainers and administrative staff assigned to training
• Subcontracted training: fees paid to external trainers
• Operating costs: premises, equipment, e-learning platform, software
• Other costs: travel, printing, pedagogical supplies

Tip: if your organization has other activities besides training (consulting, non-certifying coaching, etc.), only declare costs allocated to professional training. A pro-rata allocation is acceptable for shared costs.

B3 — Result

The result is simply: Revenue (B1) - Expenses (B2).

A negative result is not a problem in itself — it is common in the early years. What matters is consistency between the declared amounts and your accounting records.

Section C — Pedagogical report on training activity

This is the most voluminous section. It details all of your pedagogical activity.

C1 — Number of trainees and trainee-hours

Important: the same learner enrolled in two courses counts as two trainees. Trainee-hours are calculated course by course, not globally.

Concrete example:

• Course A: 14 hours, 10 trainees = 140 trainee-hours
• Course B: 7 hours, 20 trainees = 140 trainee-hours
• Course C: 21 hours, 5 trainees = 105 trainee-hours
• Total: 35 trainees, 385 trainee-hours

C2 — Breakdown of trainees by category

You must categorize your trainees according to several criteria:

By status:

• Employees
• Jobseekers
• Self-employed workers
• Private individuals

By training objective:

• Certification (diploma, professional title, CQP)
• Job adaptation
• Skills development
• Career advancement
• Prevention (safety, hygiene)
• Other

By training specialty: use the NSF nomenclature (Nomenclature des Specialites de Formation) to classify your courses by field.

C3 — Training courses delivered

For each type of training, indicate:

• Number of training actions
• Number of trainees
• Number of trainee-hours
• Delivery methods (face-to-face, remote, blended)

Tip for e-learning: courses delivered remotely are included in the BPF exactly like face-to-face courses. The duration to declare is the planned course duration (not actual connection time), unless your agreement specifies an estimated duration based on progress tracking.

Section D — Provider resources

D1 — Trainers

Detail the number and status of your trainers:

Common mistake: forgetting subcontracted trainers or occasional instructors. Every trainer who delivered at least one hour of training during the year must be counted.

D2 — Other staff

Indicate the number of non-training staff contributing to training activity: administrators, sales staff, technicians, pedagogical managers.

The most common mistakes and how to avoid them

Mistake 1: Confusing total revenue with training revenue

If your organization has other activities (consulting, auditing, non-certifying coaching), only declare the revenue linked to continuing professional training in the BPF. The BPF does not cover your other activities.

Mistake 2: Miscalculating trainee-hours

The formula is straightforward but frequently produces errors:

• Trainee-hours = course duration x number of trainees
• Do not confuse this with training hours (duration alone) or trainer hours (time spent by the trainer)

Mistake 3: Forgetting remote training

All courses delivered online — whether synchronous (live video) or asynchronous (e-learning) — must be included in the BPF.

Mistake 4: Inconsistency between BPF and accounting records

The administration can cross-reference your BPF with your tax and social security filings. If your BPF declares EUR 100,000 in training revenue but your tax return shows EUR 50,000 in total revenue, there is a problem.

Mistake 5: Filing late (or not filing at all)

The consequences are serious:

• Formal notice from the DREETS
• NDA lapse if not corrected
• Loss of Qualiopi certification (the NDA is a prerequisite)
• Loss of access to public funding

Automating BPF data collection

The problem with manual collection

Filling out a BPF manually requires collecting data from scattered sources:

• Number of trainees: your CRM or spreadsheet
• Training hours: your agreements and attendance sheets
• Revenue: your accounting records
• Funding sources: your invoices and agreements

For an organization managing 10 courses and 100 trainees, manual collection easily takes 2 to 3 working days. For a larger organization, it can represent an entire week.

The solution: an LMS that centralizes data

An LMS like OpenFormations automatically records all the data needed for the BPF throughout the year:

• Trainees: every enrollment is counted
• Trainee-hours: calculated automatically (duration x participants)
• Revenue: Stripe integration for payment tracking
• Funding sources: entered at enrollment or invoicing
• Attendance: automatically generated from learner progress

On BPF day, you simply export the data from the compliance dashboard. What used to take 2 days is done in 10 minutes.

BPF and Qualiopi: the essential link

The BPF is not just an isolated administrative obligation. During your Qualiopi audits, the auditor may:

• Ask to see your latest BPF to verify the reality of your activity
• Compare BPF data with your other documents (agreements, attendance sheets, invoices)
• Check consistency between the declared number of trainees and evidence of delivery
• Use the BPF as an entry point to dig deeper into specific training courses

A well-completed BPF that is consistent with the rest of your documentation signals reliability to the auditor. An inconsistent or approximate BPF can trigger in-depth audits.

Pre-filing checklist

Before validating your BPF on the Mon Activite Formation platform, check:

• All training courses for the year are included (face-to-face AND remote)
• Trainee-hours are correctly calculated (duration x number of participants)
• Funding sources are correctly broken down
• Training revenue matches your accounting records
• All trainers are counted (salaried AND subcontracted)
• Data is consistent with your attendance sheets and agreements
• The BPF is filed before April 30

Special cases

Nil BPF (no activity)

If you did not deliver any training during the year, you must still file a BPF showing zero trainees, zero hours, and zero revenue. A nil BPF is mandatory to keep your NDA active.

Warning: two consecutive nil BPFs may trigger questions from the DREETS about the reality of your activity.

Micro-enterprise trainers

The BPF follows the same rules as for other structures. The only difference: expenses are often simpler to report since micro-enterprises do not maintain analytical accounting.

Portage salarial (umbrella company)

If you work as a trainer under portage salarial, the umbrella company files the BPF. Check with your umbrella company that your data is correctly included.

Multiple sites or subsidiaries

If your organization has multiple sites, a single BPF is filed for the entire structure (per NDA). Data is consolidated at the organization level, not per site.

What is changing in 2026

The Mon Activite Formation platform has been progressively modernized over recent years. In 2026, the key developments to note are:

• Simplified interface: online data entry is more intuitive with a step-by-step navigation system
• Pre-filling: some administrative data is pre-filled from your organization profile
• Consistency checks: the platform alerts you to obvious inconsistencies (for example, more trainee-hours than the number of trainees times the maximum duration)
• PDF export: ability to export your BPF in PDF format once validated

Frequently asked questions

Is the BPF confidential?

Individual BPF data is not public. However, aggregated data is used by the DARES (Direction de l'Animation de la Recherche, des Etudes et des Statistiques) to produce national statistics on professional training.

Can you modify a BPF after filing?

Yes, as long as the filing period is open (until April 30). After the deadline, you must contact the DREETS for any changes.

What happens if you are audited?

The DREETS can carry out an audit of your training activity, distinct from the Qualiopi audit. This audit verifies that your BPF matches the reality of your activity. Keep all supporting documents for at least 3 years.

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