{
  "company": {
    "name": "Helion Group SAS",
    "siret": "89234567800019",
    "forme": "SAS holding mixte",
    "capital": 12000000,
    "caConsolide": 184500000,
    "ftesGroupe": 612,
    "daf": "Camille Vasseur",
    "exercice": "2026-01-01 → 2026-12-31",
    "pivotBanque": "BNP Paribas Corporate — IBAN FR76 3000 4000 1212 3456 7890 198",
    "techniquePooling": "notionnel",
    "groupeTva": true
  },
  "filiales": [
    {
      "id": "mere",
      "nom": "Helion Group SAS (mère)",
      "pays": "FR",
      "siret": "89234567800019",
      "capital": 12000000,
      "fondsPropres": 28400000,
      "caAnnuel": 22000000,
      "rating": "BBB+",
      "soldeBanque": 4200000,
      "banque": "BNP Paribas",
      "iban": "FR76 3000 4000 1212 3456 7890 198",
      "ebitda": 4800000,
      "ftes": 42
    },
    {
      "id": "fr-ops",
      "nom": "Helion France Operations",
      "pays": "FR",
      "siret": "82541236700024",
      "capital": 2000000,
      "fondsPropres": 5800000,
      "caAnnuel": 68000000,
      "rating": "BBB",
      "soldeBanque": 3100000,
      "banque": "BNP Paribas",
      "iban": "FR76 3000 4000 1234 5678 9012 345",
      "ebitda": 8200000,
      "ftes": 248
    },
    {
      "id": "de-tech",
      "nom": "Helion Technik GmbH",
      "pays": "DE",
      "siret": "DE 321 654 987",
      "capital": 1500000,
      "fondsPropres": 4200000,
      "caAnnuel": 41000000,
      "rating": "BBB",
      "soldeBanque": 1850000,
      "banque": "Deutsche Bank",
      "iban": "DE89 3704 0044 0532 0130 00",
      "ebitda": 5100000,
      "ftes": 132
    },
    {
      "id": "es-distri",
      "nom": "Helion Ibérica SL",
      "pays": "ES",
      "siret": "ES B85 234 567",
      "capital": 800000,
      "fondsPropres": 1900000,
      "caAnnuel": 24500000,
      "rating": "BB",
      "soldeBanque": -1200000,
      "banque": "Santander",
      "iban": "ES91 2100 0418 4502 0005 1332",
      "ebitda": 2300000,
      "ftes": 78
    },
    {
      "id": "uk-trade",
      "nom": "Helion Trading UK Ltd",
      "pays": "UK",
      "siret": "GB 12 345 6789",
      "capital": 500000,
      "fondsPropres": 1400000,
      "caAnnuel": 18900000,
      "rating": "BB",
      "soldeBanque": 950000,
      "banque": "HSBC London",
      "iban": "GB29 NWBK 6016 1331 9268 19",
      "ebitda": 1900000,
      "ftes": 56
    },
    {
      "id": "it-services",
      "nom": "Helion Italia Servizi SRL",
      "pays": "IT",
      "siret": "IT 098 765 432 10",
      "capital": 600000,
      "fondsPropres": 1700000,
      "caAnnuel": 10100000,
      "rating": "BB",
      "soldeBanque": -500000,
      "banque": "UniCredit",
      "iban": "IT60 X054 2811 1010 0000 0123 456",
      "ebitda": 1100000,
      "ftes": 56
    }
  ],
  "flux": [
    {
      "id": "f001",
      "date": "2026-05-17",
      "fromId": "fr-ops",
      "toId": "mere",
      "montant": 1200000,
      "nature": "remontee",
      "libelle": "Remontée tréso journalière BNP Paribas"
    },
    {
      "id": "f002",
      "date": "2026-05-17",
      "fromId": "de-tech",
      "toId": "mere",
      "montant": 680000,
      "nature": "remontee",
      "libelle": "Sweep Deutsche Bank → BNP pivot"
    },
    {
      "id": "f003",
      "date": "2026-05-17",
      "fromId": "uk-trade",
      "toId": "mere",
      "montant": 350000,
      "nature": "remontee",
      "libelle": "Remontée HSBC London (FX EUR)"
    },
    {
      "id": "f004",
      "date": "2026-05-17",
      "fromId": "mere",
      "toId": "es-distri",
      "montant": 600000,
      "nature": "alimentation",
      "libelle": "Alimentation Santander Ibérica"
    },
    {
      "id": "f005",
      "date": "2026-05-17",
      "fromId": "mere",
      "toId": "it-services",
      "montant": 250000,
      "nature": "alimentation",
      "libelle": "Alimentation UniCredit Italia"
    },
    {
      "id": "f006",
      "date": "2026-05-16",
      "fromId": "fr-ops",
      "toId": "mere",
      "montant": 980000,
      "nature": "remontee",
      "libelle": "Sweep J-1"
    },
    {
      "id": "f007",
      "date": "2026-05-16",
      "fromId": "de-tech",
      "toId": "mere",
      "montant": 420000,
      "nature": "remontee",
      "libelle": "Sweep J-1 Deutsche Bank"
    },
    {
      "id": "f008",
      "date": "2026-05-15",
      "fromId": "mere",
      "toId": "fr-ops",
      "montant": 320000,
      "nature": "facturation",
      "libelle": "Management fee mensuel — services holding"
    },
    {
      "id": "f009",
      "date": "2026-05-15",
      "fromId": "mere",
      "toId": "de-tech",
      "montant": 220000,
      "nature": "facturation",
      "libelle": "Management fee mensuel — services holding"
    },
    {
      "id": "f010",
      "date": "2026-05-10",
      "fromId": "es-distri",
      "toId": "mere",
      "montant": 28500,
      "nature": "interet",
      "libelle": "Intérêts Q1 prêt intra L-2024-03"
    }
  ],
  "managementFees": [
    {
      "id": "mf001",
      "fromId": "mere",
      "toId": "fr-ops",
      "service": "DAF + Compta + RH + Juridique + DSI",
      "periode": "2026",
      "base": 3360000,
      "margePct": 0.07,
      "total": 3595200,
      "tvaApplicable": false
    },
    {
      "id": "mf002",
      "fromId": "mere",
      "toId": "de-tech",
      "service": "DAF + Juridique + DSI",
      "periode": "2026",
      "base": 2120000,
      "margePct": 0.07,
      "total": 2268400,
      "tvaApplicable": false
    },
    {
      "id": "mf003",
      "fromId": "mere",
      "toId": "es-distri",
      "service": "DAF + RH + Juridique",
      "periode": "2026",
      "base": 540000,
      "margePct": 0.07,
      "total": 577800,
      "tvaApplicable": false
    },
    {
      "id": "mf004",
      "fromId": "mere",
      "toId": "uk-trade",
      "service": "DAF + Juridique (hors groupe TVA UK)",
      "periode": "2026",
      "base": 420000,
      "margePct": 0.08,
      "total": 453600,
      "tvaApplicable": true
    },
    {
      "id": "mf005",
      "fromId": "mere",
      "toId": "it-services",
      "service": "DAF + Compta + RH",
      "periode": "2026",
      "base": 280000,
      "margePct": 0.07,
      "total": 299600,
      "tvaApplicable": false
    }
  ],
  "prets": [
    {
      "id": "L-2024-03",
      "preteurId": "mere",
      "emprunteurId": "es-distri",
      "principal": 4500000,
      "tauxAnnuel": 0.0535,
      "refType": "euribor3M",
      "spreadBps": 200,
      "dateDebut": "2024-03-15",
      "dateFin": "2029-03-15",
      "objet": "Refinancement acquisition portefeuille clients Ibérique"
    },
    {
      "id": "L-2025-07",
      "preteurId": "mere",
      "emprunteurId": "it-services",
      "principal": 2200000,
      "tauxAnnuel": 0.056,
      "refType": "euribor3M",
      "spreadBps": 225,
      "dateDebut": "2025-07-01",
      "dateFin": "2030-07-01",
      "objet": "Capex outil industriel Brescia"
    },
    {
      "id": "L-2025-11",
      "preteurId": "fr-ops",
      "emprunteurId": "uk-trade",
      "principal": 3300000,
      "tauxAnnuel": 0.048,
      "refType": "euribor3M",
      "spreadBps": 145,
      "dateDebut": "2025-11-20",
      "dateFin": "2028-11-20",
      "objet": "BFR post-Brexit licence UK"
    },
    {
      "id": "L-2026-02",
      "preteurId": "mere",
      "emprunteurId": "de-tech",
      "principal": 2000000,
      "tauxAnnuel": 0.0395,
      "refType": "euribor3M",
      "spreadBps": 60,
      "dateDebut": "2026-02-10",
      "dateFin": "2027-02-10",
      "objet": "Pont court-terme R&D Munich"
    }
  ]
}