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Free tool
Paste your trial balance and get the Bilan and CPC under the Moroccan accounting plan (CGNC). Free, no sign-up.
Last updated 29 June 2026
By Salah Eddine Boussettah - Founder & CEO, Marrakech
One line per account: account number, label, debit, credit. Paste from Excel or import a CSV file.
Paste a trial balance to generate your financial statements.
Informational aid. Generated statements must be validated by a chartered accountant. Hisab is not liable for the entries you input.
Definition under the CGNC
Financial statements are the year-end accounting documents. The CGNC (Moroccan accounting standards) defines five: the Bilan, the CPC (income statement), the ESG, the financing table and the ETIC.
This tool generates the two core statements, the Bilan and the CPC, from your post-inventory trial balance. The net result is recomputed from classes 6 and 7, then injected into the equity of the balance sheet.
The class mapping
Each account maps to a Bilan or CPC item by its class: class 1 → permanent financing, class 2 → fixed assets, class 3 → current assets, class 4 → current liabilities, class 5 → cash, classes 6 and 7 → income statement. Depreciation and provisions (28, 29, 39) reduce assets.
Moroccan financial statements
The post-inventory trial balance, one line per account: number, label, debit and credit. Total debits must equal total credits.
The simplified model is for companies below the legal revenue threshold and shows the main masses. The normal model details the rubrics. The tool offers both presentations.
The tool faithfully applies the CGNC class mapping and checks the balance-sheet equilibrium. It remains an aid: always have your statements validated by a chartered accountant before filing.
EDI/XML export for SIMPL filing is being integrated and will be offered in the paid plans, based on the official DGI specification.
The mapping follows the Moroccan accounting plan (CGNC) and accounting law 9-88.
This tool is provided for information. Generated statements do not replace the work of a chartered accountant and must be validated before any filing.
DGI-compliant invoicing, VAT, multi-file for accounting firms, and soon EDI export of financial statements. Free trial.