XBRL-Tagged Financial Statements for the EuroNext Filing

The Problem

PyratzLabs is listed on EuroNext. That means annual financial filings. That means XBRL tagging. That means ESEF compliance.

If you haven't dealt with XBRL, here's what it is: every number in your financial statements needs a machine-readable tag from the IFRS taxonomy. Revenue isn't just "Revenue" — it's ifrs-full:Revenue. Your balance sheet, income statement, cash flow — every line item, tagged, validated, and submitted in iXBRL format.

The industry solution: hire a specialized XBRL tagging firm. Cost: €10-20K per filing. Timeline: 3-4 weeks. Process: email Excel files back and forth, review tagged output, find errors, iterate.

Our EuroNext IR deadline is April 2026. I didn't want to spend €15K and a month on something an agent could do in an afternoon.

The Solution

Warren uses the XBRL Filing Generator skill to take our financial statements — maintained in French PCG (Plan Comptable Général) format — and produce ESEF-compliant XBRL-tagged output. The agent handles the PCG → IFRS mapping, taxonomy selection, validation, and iXBRL document generation.

Thirty minutes. Plus human review, because this is regulatory. But 30 minutes versus 30 days.

The Process

Our books are kept in French PCG. The agent needs to map PCG accounts to IFRS taxonomy elements:

# xbrl-filing-config.yaml
entity:
  name: "PyratzLabs SAS"
  lei: "XXXXXXXXXXXXXXXXXXXX"
  filing_date: "2026-04-15"
  period: "2025-01-01/2025-12-31"
  currency: EUR

source:
  format: pcg  # French Plan Comptable Général
  files:
    balance_sheet: "financials/2025/bilan.csv"
    income_statement: "financials/2025/compte_resultat.csv"
    cash_flow: "financials/2025/flux_tresorerie.csv"
    notes: "financials/2025/annexes.md"

taxonomy:
  base: "https://xbrl.ifrs.org/taxonomy/2024-01-01/ifrs-full"
  extensions: []  # Custom extensions if needed

esef:
  format: ixbrl  # Inline XBRL (required by ESEF)
  validate: true
  mandatory_tags:
    - ifrs-full:Revenue
    - ifrs-full:ProfitLoss
    - ifrs-full:Assets
    - ifrs-full:Equity
    - ifrs-full:CashAndCashEquivalents

The PCG → IFRS mapping is where the agent earns its keep:

# PCG to IFRS mapping (simplified)
PCG_IFRS_MAP = {
    # Classe 1 — Capitaux propres
    '101': 'ifrs-full:IssuedCapital',
    '106': 'ifrs-full:RetainedEarnings',
    '108': 'ifrs-full:OtherReserves',

    # Classe 2 — Immobilisations
    '211': 'ifrs-full:PropertyPlantAndEquipment',
    '261': 'ifrs-full:InvestmentsInSubsidiaries',
    '271': 'ifrs-full:OtherFinancialAssets',

    # Classe 5 — Trésorerie
    '512': 'ifrs-full:CashAndCashEquivalents',

    # Classe 7 — Produits
    '701': 'ifrs-full:Revenue',
    '706': 'ifrs-full:Revenue',
    '764': 'ifrs-full:InvestmentIncome',

    # Classe 6 — Charges
    '601': 'ifrs-full:CostOfSales',
    '641': 'ifrs-full:EmployeeBenefitsExpense',
    '681': 'ifrs-full:DepreciationAndAmortisationExpense',
}

The agent generates the iXBRL document:

<!-- Generated iXBRL output (excerpt) -->
<ix:nonFraction
  name="ifrs-full:Revenue"
  contextRef="FY2025"
  unitRef="EUR"
  decimals="-3"
  format="ixt:num-dot-decimal">
  12,450,000
</ix:nonFraction>

Validation runs automatically against the ESEF taxonomy:

ESEF Validation Report
══════════════════════
✅ All mandatory tags present (23/23)
✅ Taxonomy version: 2024-01-01 (current)
✅ Period consistency: all facts reference FY2025
✅ Currency consistency: EUR throughout
✅ Calculation linkbase: balance sheet balances
⚠️  Warning: 2 extension elements used — review required
✅ iXBRL rendering: visual matches source PDF
──────────────────────
Result: PASS (with warnings)

The Results

Important: the agent doesn't replace the auditor review. Regulatory filings require human sign-off. But it replaces the 95% of work that's mechanical — mapping, tagging, formatting, validating — and lets the human focus on the 5% that requires judgment.

Try It Yourself

1. Sign up for Mr.Chief and install the xbrl-filing-generator skill
2. Prepare your financial data in CSV (PCG, IFRS, or US GAAP format)
3. Configure the entity details and filing period
4. Run the generator — it maps, tags, validates, and outputs iXBRL
5. Review the validation report, fix any warnings, submit

If you're spending €15K per filing on XBRL tagging, you're paying for a process that's 95% pattern matching. Let the agent do the pattern matching. Pay the human for judgment.

Compliance isn't a cost center when the cost is zero.