[{"data":1,"prerenderedAt":4064},["ShallowReactive",2],{"blog-search":3,"youtube-videos-10":4,"promotion-alert-popup-landing":140,"blog-article-compte-de-resultat-previsionnel":423,"FooterRight_xChizOkZHtfKMx5OucLyrTuMks1upRtLOjoJMGXqo":4012,"FooterBottom_SscEr0q32ZkdOufuXx5gAIgjWbNuigcJd3pxKDYeqc":4017,"PromotionModalContent_Djo69sGGP7gOnSn6zLgYPPnxq9dVaG0JrR147xTmAE":4022,"BlogArticleTocLinks_7Mh1dkfZgTkmnzOM8F5uTd9vw7f1bBAQ7y6zWIj8E0":4027,"BlogArticleContent_9sStmy5bfKzi2aC4lfomN3ZY4IOG0z97gniN0EUBY":4032,"PromotionBarContent_qgH3DzkwsibRJb04DapaWuiLSDmQOKgVzF5L49Ow20":4053,"BlogSectionRelated_ZZsM7M41HsnDMVWogBL7T38ZeU5nBjjkrqgi3Ik":4058,"$fpMehWLZxpCnABBpxmsVENwMLy67Fqc3F2ZpBUwIMu5E":4063},[],[5,23,36,49,62,75,88,101,114,127],{"id":6,"title":7,"categories":8,"description":9,"extension":10,"meta":11,"publishedAt":12,"stem":13,"thumbnail":14,"uuid":21,"__hash__":22},"youtube/youtube/tD42M8QSd5E.json","Portrait client - Julien Fournier, formateur Nova Train","videos","🎬 Découvrez le parcours de Julien Fournier, fondateur de Nova Train, formateur et consultant spécialisé en gestion de projet.\n\nAprès plus de 10 ans d’expérience dans le pilotage de projets internationaux, notamment au sein de grands groupes, Julien a créé Nova Train avec une ambition claire : proposer des formations plus concrètes, plus engageantes et directement applicables en entreprise.\n\nÀ travers des formations sur mesure, Nova Train accompagne les équipes dans le développement de leurs compétences autour de la gestion de projet, de la créativité, de la communication et de la conduite du changement.\n\n💡 Dans ce témoignage client, Julien revient sur la création de son activité, son quotidien d’entrepreneur et son expérience avec Clementine.fr.\n\nAvec Clementine, il simplifie la gestion de son entreprise au quotidien : facturation rapide, suivi de rentabilité en temps réel, gestion des factures et notes de frais directement depuis l’application.\n\nFini les devis gérés manuellement sur Word : Julien gagne du temps, travaille plus efficacement et peut se concentrer pleinement sur le développement de Nova Train.\n\n👉 Une rencontre inspirante pour les entrepreneurs, consultants et indépendants qui souhaitent développer leur activité tout en gardant une gestion simple, moderne et efficace.\n\nEn savoir plus sur Nova Train :\n\n🔗 Site internet : https://nova-train.com/\n🔗 LinkedIn Julien Fournier : https://www.linkedin.com/in/julienf/?locale=en\n🔗 LinkedIn Nova Train : https://www.linkedin.com/company/nova-train/\n🔗 Merci au Greenspace coworking pour l'accueil : https://www.greenspace-coworking.com/\n\n#PortraitClient #TémoignageClient #RencontreClient #Entrepreneur #FormationEntreprise #GestionDeProjet #Consultant #CréationDEntreprise #Indépendant #NovaTrain #Management #ConduiteDuChangement #ComptabilitéEnLigne","json",{},"2026-07-29T06:30:29Z","youtube/tD42M8QSd5E",{"src":15,"srcset":16,"sizes":17,"width":18,"height":19,"alt":20},"https://i.ytimg.com/vi/tD42M8QSd5E/maxresdefault.jpg","https://i.ytimg.com/vi/tD42M8QSd5E/default.jpg 120w, https://i.ytimg.com/vi/tD42M8QSd5E/mqdefault.jpg 320w, https://i.ytimg.com/vi/tD42M8QSd5E/hqdefault.jpg 480w, https://i.ytimg.com/vi/tD42M8QSd5E/sddefault.jpg 640w, https://i.ytimg.com/vi/tD42M8QSd5E/maxresdefault.jpg 1280w","(max-width: 768px) 100vw, 480px",1280,720,"Miniature de la vidéo \"Portrait client - Julien Fournier, formateur Nova Train\"","tD42M8QSd5E","Z96WhrU9R1jEy1RCjuj3lOF5U2dsaw6eh5WDBIvyE_g",{"id":24,"title":25,"categories":8,"description":26,"extension":10,"meta":27,"publishedAt":28,"stem":29,"thumbnail":30,"uuid":34,"__hash__":35},"youtube/youtube/MrEZfQg7PfE.json","Facturation électronique 2026 : êtes-vous concerné ? Le guide complet pour être prêt","La facturation électronique 2026 devient progressivement obligatoire et va profondément modifier la manière dont les entreprises échangent leurs factures. Que vous soyez micro-entreprise, indépendant, TPE ou PME, cette réforme de la facturation électronique vous concerne.\n\nDans cette vidéo, nous vous expliquons simplement ce qui change avec la facturation électronique obligatoire, quelles sont les entreprises concernées, le calendrier officiel 2026-2027, le rôle des plateformes agréées (PA), pourquoi une facture PDF ne sera plus suffisante et comment préparer votre entreprise pour être conforme.\n\nL'objectif : vous permettre d'anticiper la réforme, d'éviter les erreurs et les éventuelles sanctions, tout en choisissant la solution de facturation adaptée à votre activité.\n\n📚 Dans cette vidéo, vous découvrirez :\n\n- Qui est concerné par la facturation électronique obligatoire\n- Le calendrier de la facturation électronique 2026-2027\n- Pourquoi le simple PDF ne sera plus conforme\n- Le rôle des plateformes agréées (PA) dans la réforme\n- Les obligations pour les micro-entreprises, indépendants, TPE et PME\n- Comment vérifier si votre logiciel est compatible\n- Les impacts sur votre organisation et vos processus\n- Les sanctions et les erreurs à éviter\n- Les étapes concrètes pour préparer votre entreprise dès aujourd'hui\n\n⏱️ Sommaire\n\n00:00 Introduction\n00:28 Qui est concerné ?\n01:09 Quelles dates importantes ?\n01:45 Faut-il changer de logiciel ?\n02:45 Comment être conforme ?\n03:33 Combien ça coûte ?\n04:25 Comment s'y préparer ?\n05:05 Conclusion\n\n🚀 Besoin d'être accompagné ?\n\nLa mise en place de la facturation électronique ne se résume pas au choix d'un logiciel. Il est essentiel d'anticiper vos processus, vos données et votre organisation afin d'être conforme à la réglementation.\n\nChez Clementine.fr, nous accompagnons les TPE, PME, indépendants et micro-entreprises dans leur transition vers la facturation électronique 2026 : audit, choix des outils, mise en conformité et accompagnement personnalisé : https://www.clementine.fr/simulateur-facturation-electronique/\n\n👍 Si cette vidéo vous a été utile, pensez à vous abonner à la chaîne et à activer la cloche pour suivre toute l'actualité de la réforme et recevoir nos prochains conseils.\n\n#FacturationElectronique2026 #FacturationElectronique #FacturationElectroniqueObligatoire #ReformeFacturationElectronique #FacturationElectroniqueTPEPME #MicroEntreprise #PME #TPE #EInvoicing #EReporting #PlateformeAgreee #TVA #LogicielFacturation #GestionEntreprise #Comptabilite",{},"2026-07-21T06:30:18Z","youtube/MrEZfQg7PfE",{"src":31,"srcset":32,"sizes":17,"width":18,"height":19,"alt":33},"https://i.ytimg.com/vi/MrEZfQg7PfE/maxresdefault.jpg","https://i.ytimg.com/vi/MrEZfQg7PfE/default.jpg 120w, https://i.ytimg.com/vi/MrEZfQg7PfE/mqdefault.jpg 320w, https://i.ytimg.com/vi/MrEZfQg7PfE/hqdefault.jpg 480w, https://i.ytimg.com/vi/MrEZfQg7PfE/sddefault.jpg 640w, https://i.ytimg.com/vi/MrEZfQg7PfE/maxresdefault.jpg 1280w","Miniature de la vidéo \"Facturation électronique 2026 : êtes-vous concerné ? Le guide complet pour être prêt\"","MrEZfQg7PfE","dEOLhmP0SUg7JLIrLXak13QHG0HR3uoOAsgtaBiVwhg",{"id":37,"title":38,"categories":8,"description":39,"extension":10,"meta":40,"publishedAt":41,"stem":42,"thumbnail":43,"uuid":47,"__hash__":48},"youtube/youtube/-7BUg73_DIY.json","Transparence salariale 2026 : Les changements pour les salariés et employeurs","📅 Transparence salariale 2026 : ce qui change vraiment pour les employeurs et les salariés\n\nLa transparence salariale 2026 va profondément faire évoluer les pratiques RH, le recrutement et la gestion des rémunérations dans les entreprises.\n\nMême si la transposition française de la directive européenne est encore en attente, les entreprises ont tout intérêt à anticiper dès aujourd'hui les évolutions à venir concernant l'égalité salariale, les écarts de rémunération et la politique de rémunération.\n\n👉 Dans cette vidéo, vous allez comprendre concrètement ce que prévoit la transparence salariale, ce qui pourrait changer pour les employeurs et les salariés, les nouvelles obligations attendues à l'horizon 2026, ainsi que les liens avec le RGPD, la DSN et la gestion des données RH.\n\n----\n\n📚 Dans ce guide complet :\n\n- Pourquoi la directive sur la transparence salariale a été créée\n- Ce que l'on sait aujourd'hui de la transparence salariale 2026\n- Pourquoi il faut rester prudent en attendant la transposition française\n- Ce qui va changer dans le recrutement et les offres d'emploi\n- La fin des questions sur l'ancien salaire des candidats\n- Les nouveaux droits des salariés concernant leur rémunération\n- Comment justifier les écarts de rémunération au sein de l'entreprise\n- Les obligations d'analyse et de suivi des écarts salariaux\n- Les actions correctives à prévoir en cas d'écarts injustifiés\n- Le lien entre transparence salariale et RGPD\n- Les impacts indirects sur la DSN et la qualité des données RH\n- Comment préparer son entreprise aux évolutions à venir\n\n----\n\n⏱️ Programme de la vidéo :\n\n00:00 Introduction\n00:53 Pourquoi cette directive existe ?\n01:36 La transposition française\n02:09 Ce qui va changer dans le recrutement\n02:45 Fin des questions sur l'ancien salaire\n03:07 Les salariés auront plus de droits\n03:59 La fin des écarts \"flous\"\n04:28 Les entreprises vont devoir mesurer leurs écarts\n04:54 Et si des écarts injustifiés sont détectés\n05:32 Transparence salariale ≠ Transparence totale\n05:58 Le lien avec le RGPD\n06:45 Les autres obligations sociales et DSN\n07:42 Conclusion\n\n----\n\nBesoin d'aide ?\n\nSi vous souhaitez préparer votre entreprise aux évolutions sociales et RH, structurer votre politique de rémunération ou sécuriser vos obligations déclaratives, vous pouvez vous faire accompagner.\n\n👉 Contactez Clementine.fr pour être accompagné dans vos démarches RH, sociales et réglementaires.\n\n----\n\n#TransparenceSalariale2026 #TransparenceSalariale #DirectiveTransparenceSalariale #EgaliteSalariale #EcartDeRemuneration #PolitiqueDeRemuneration #RGPD #DSN #RessourcesHumaines #DroitDuTravail",{},"2026-06-25T16:00:03Z","youtube/-7BUg73_DIY",{"src":44,"srcset":45,"sizes":17,"width":18,"height":19,"alt":46},"https://i.ytimg.com/vi/-7BUg73_DIY/maxresdefault.jpg","https://i.ytimg.com/vi/-7BUg73_DIY/default.jpg 120w, https://i.ytimg.com/vi/-7BUg73_DIY/mqdefault.jpg 320w, https://i.ytimg.com/vi/-7BUg73_DIY/hqdefault.jpg 480w, https://i.ytimg.com/vi/-7BUg73_DIY/sddefault.jpg 640w, https://i.ytimg.com/vi/-7BUg73_DIY/maxresdefault.jpg 1280w","Miniature de la vidéo \"Transparence salariale 2026 : Les changements pour les salariés et employeurs\"","-7BUg73_DIY","Zk03Odqxo8qlwhKeUh3exx5UbqT2t17VrhmH5eQtUeo",{"id":50,"title":51,"categories":8,"description":52,"extension":10,"meta":53,"publishedAt":54,"stem":55,"thumbnail":56,"uuid":60,"__hash__":61},"youtube/youtube/siOxn2Ew5RA.json","Portrait client - Georges Ngangué, créateur d'Uplows Music Production","🎬 Découvrez Georges Ngangué, chargé en management artistique culturel et producteur de spectacles au sein de Uplows Music Production.\n\nPassionné de musique depuis toujours, Georges évolue depuis de nombreuses années dans l’univers du spectacle vivant. Membre du groupe de métal ABSOLUTE à ses débuts, il a progressivement développé son activité autour de la production, du management et de la promotion d’artistes, jusqu’à créer sa propre structure : Uplows Music Production.\n\nAujourd’hui, Uplows accompagne des artistes locaux et internationaux dans leur développement artistique, leur promotion et leur professionnalisation. \n\n💡 Dans cette interview, Georges revient sur son parcours d’entrepreneur, les défis rencontrés lors de la création de son activité et l’importance d’être bien accompagné sur les aspects administratifs et comptables.\n\nDepuis plus de deux ans, il fait confiance à Clementine.fr pour gérer sa comptabilité au quotidien.\n\nUn témoignage authentique d’un entrepreneur passionné qui consacre son énergie au développement des artistes et à la promotion de la culture musicale.\n\nEn savoir plus sur Uplows Music Production :\n\n🔗 Instagram : https://www.instagram.com/uplows/\n🔗 Facebook : https://www.facebook.com/uplows.band\n🔗 YouTube : https://www.youtube.com/@georgesngangue704\n\nEn savoir plus sur ABSOLUTE :\n\n🔗 Facebook : https://www.facebook.com/p/Absolute-100067906850164/\n\n#PortraitClient #TémoignageClient #Entrepreneuriat #ProductionMusicale #ManagementArtistique #SpectacleVivant #Culture #Musique #Association #Uplows #Concert #DéveloppementArtistique #CréationDEntreprise",{},"2026-06-18T06:30:14Z","youtube/siOxn2Ew5RA",{"src":57,"srcset":58,"sizes":17,"width":18,"height":19,"alt":59},"https://i.ytimg.com/vi/siOxn2Ew5RA/maxresdefault.jpg","https://i.ytimg.com/vi/siOxn2Ew5RA/default.jpg 120w, https://i.ytimg.com/vi/siOxn2Ew5RA/mqdefault.jpg 320w, https://i.ytimg.com/vi/siOxn2Ew5RA/hqdefault.jpg 480w, https://i.ytimg.com/vi/siOxn2Ew5RA/sddefault.jpg 640w, https://i.ytimg.com/vi/siOxn2Ew5RA/maxresdefault.jpg 1280w","Miniature de la vidéo \"Portrait client - Georges Ngangué, créateur d'Uplows Music Production\"","siOxn2Ew5RA","Pls5ilAXrO6JDen9kA1wqz4LeaYnXoOrGPEp0bxUb3w",{"id":63,"title":64,"categories":8,"description":65,"extension":10,"meta":66,"publishedAt":67,"stem":68,"thumbnail":69,"uuid":73,"__hash__":74},"youtube/youtube/mUV2TOY0u5A.json","L’accompagnement client : le service social | Clementine.fr","Dans les coulisses d’un cabinet comptable - Épisode 4 : le service social\n\n🎙️ Mallaury, Gestionnaire de paie chez Clementine.fr, vous explique :\n\n- le rôle du service social dans l’accompagnement des employeurs et la gestion de la paie\n- comment l’équipe accompagne les entrepreneurs, de la première embauche au suivi quotidien de leurs salariés\n- les bonnes pratiques pour sécuriser la gestion sociale de l’entreprise et éviter les erreurs les plus fréquentes\n- les valeurs qui guident le service social chez Clementine\n\n👉 Cette vidéo s’adresse aux entrepreneurs, indépendants, créateurs d’entreprise et dirigeants qui souhaitent recruter sereinement et déléguer la gestion de leur paie à des experts.\n\nChez Clementine.fr, nous savons que la gestion sociale est un sujet essentiel pour le développement d’une entreprise. Notre mission est de vous accompagner à chaque étape pour vous permettre de vous concentrer sur votre activité en toute confiance.\n\nAbonnez-vous pour découvrir les prochains épisodes et les autres services de Clementine.fr.\n\n📞 Envie d’un accompagnement adapté à votre projet ? Demandez votre devis ou planifiez un entretien téléphonique sur https://www.clementine.fr/ ou au 03 83 93 14 14.\n\n#GestionDePaie #ServiceSocial #Entrepreneur #ComptabiliteEnLigne #RH",{},"2026-06-15T06:30:09Z","youtube/mUV2TOY0u5A",{"src":70,"srcset":71,"sizes":17,"width":18,"height":19,"alt":72},"https://i.ytimg.com/vi/mUV2TOY0u5A/maxresdefault.jpg","https://i.ytimg.com/vi/mUV2TOY0u5A/default.jpg 120w, https://i.ytimg.com/vi/mUV2TOY0u5A/mqdefault.jpg 320w, https://i.ytimg.com/vi/mUV2TOY0u5A/hqdefault.jpg 480w, https://i.ytimg.com/vi/mUV2TOY0u5A/sddefault.jpg 640w, https://i.ytimg.com/vi/mUV2TOY0u5A/maxresdefault.jpg 1280w","Miniature de la vidéo \"L’accompagnement client : le service social | Clementine.fr\"","mUV2TOY0u5A","RvNn7GT5tM_W33hnpi4SB2EcD4K7U6_5Q1nn8dpqnAM",{"id":76,"title":77,"categories":8,"description":78,"extension":10,"meta":79,"publishedAt":80,"stem":81,"thumbnail":82,"uuid":86,"__hash__":87},"youtube/youtube/z9X8_P2i27s.json","Recouvrez vos factures impayées en quelques clics avec Clementine.fr","Dans cette vidéo, découvrez comment simplifier la gestion de vos factures impayées grâce à Clementine.fr, le logiciel de gestion tout-en-un conçu pour les indépendants, artisans et dirigeants de TPE.\n\nOn vous montre concrètement comment lancer une procédure de recouvrement directement depuis votre application et suivre son avancement en temps réel.\n\n▶ Identifier rapidement les factures en retard\n▶ Lancer une procédure de recouvrement en quelques clics\n▶ Transmettre automatiquement votre dossier à un commissaire de justice\n▶ Suivre chaque étape du recouvrement depuis votre tableau de bord\n▶ Être informé dès qu'un paiement est effectué\n▶ Garder une vision claire de votre trésorerie\n\nRésultat : moins de temps passé sur les relances, moins de charge administrative et une gestion des impayés beaucoup plus simple au quotidien.\n\nTout est centralisé dans le même outil que votre facturation et votre suivi financier.\n\n👉 Découvrez notre solution sur Clementine.fr : https://www.clementine.fr/app/recouvrement/\n\nQue vous soyez indépendant, artisan ou dirigeant de TPE, cette vidéo vous montre comment gérer vos factures impayées plus sereinement et garder le contrôle sur votre trésorerie grâce à Clementine.fr.\n\n#Facture #Recouvrement #GestionEntreprise #Trésorerie #Facturation #TPE #PME #Entrepreneur",{},"2026-06-04T13:16:23Z","youtube/z9X8_P2i27s",{"src":83,"srcset":84,"sizes":17,"width":18,"height":19,"alt":85},"https://i.ytimg.com/vi/z9X8_P2i27s/maxresdefault.jpg","https://i.ytimg.com/vi/z9X8_P2i27s/default.jpg 120w, https://i.ytimg.com/vi/z9X8_P2i27s/mqdefault.jpg 320w, https://i.ytimg.com/vi/z9X8_P2i27s/hqdefault.jpg 480w, https://i.ytimg.com/vi/z9X8_P2i27s/sddefault.jpg 640w, https://i.ytimg.com/vi/z9X8_P2i27s/maxresdefault.jpg 1280w","Miniature de la vidéo \"Recouvrez vos factures impayées en quelques clics avec Clementine.fr\"","z9X8_P2i27s","TlVny0JK0NF7Q5VfMmBvmUcM7tu0nKT1IEOSnP3Luh8",{"id":89,"title":90,"categories":8,"description":91,"extension":10,"meta":92,"publishedAt":93,"stem":94,"thumbnail":95,"uuid":99,"__hash__":100},"youtube/youtube/asirc6NILLM.json","Liasse fiscale 2026 : comment la déposer étape par étape (tutoriel)","Le dépôt de la liasse fiscale en 2026 peut rapidement devenir complexe si on ne maîtrise pas les étapes.\n\nEntre la clôture de l’exercice comptable, le dépôt du bilan, les obligations fiscales et la date limite liasse fiscale 2026, beaucoup d’entrepreneurs se retrouvent perdus.\n\n👉 Pourtant, avec une méthode claire, le dépôt liasse fiscale devient beaucoup plus simple.\n\nDans cette vidéo, vous allez voir comment remplir sa liasse fiscale, étape par étape, jusqu’à la télétransmission liasse fiscale et le dépôt du bilan en ligne.\n\n---\n\n📚 Dans ce guide complet, on répond à toutes vos questions :\n\n- C’est quoi une liasse fiscale et à quoi elle sert vraiment ?\n- Qui est concerné par le dépôt de la liasse fiscale ?\n- Comment gérer la clôture de l'exercice comptable ?\n- Comment réussir le dépôt du bilan sans erreur ?\n- Comment remplir sa liasse fiscale étape par étape ?\n- Quelles sont les obligations liées au dépôt du bilan et au dépôt des comptes ?\n- Comment fonctionne la télétransmission de la liasse fiscale ?\n- Quelle est la date limite de la liasse fiscale en 2026 ?\n- Quelles sont les erreurs à éviter lors du dépôt ?\n- Comment faire un dépôt du bilan en ligne correctement ?\n\n---\n\n⏱️ Programme de la vidéo :\n\n00:00 Introduction\n00:32 La liasse fiscale, c'est quoi ?\n01:30 Qui est concerné ?\n02:38 Comment déposer sa liasse fiscale ?\n04:53 Les erreurs à éviter\n06:04 Comment simplifier sa déclaration ?\n06:30 Conclusion\n\n---\n\nBesoin d’aide ?\n\nSi vous souhaitez sécuriser votre dépôt liasse fiscale, éviter les erreurs ou gérer votre dépôt du bilan en ligne, vous pouvez vous faire accompagner simplement.\n\n👉 Contactez Clementine.fr pour être guidé dans votre déclaration et votre dépôt de bilan en ligne.\n\n---\n\n📌 Liasse fiscale 2026 : guide complet pour déclarer vos résultats : https://www.clementine.fr/blog/comptabilite-social-et-juridique/quest-ce-que-la-liasse-fiscale/\n\n---\n\n#LiasseFiscale #DépôtLiasseFiscale #DépôtDuBilan #ClôtureDuBilan #ClôtureExerciceComptable #Télétransmission #Fiscalité2026",{},"2026-05-19T06:30:01Z","youtube/asirc6NILLM",{"src":96,"srcset":97,"sizes":17,"width":18,"height":19,"alt":98},"https://i.ytimg.com/vi/asirc6NILLM/maxresdefault.jpg","https://i.ytimg.com/vi/asirc6NILLM/default.jpg 120w, https://i.ytimg.com/vi/asirc6NILLM/mqdefault.jpg 320w, https://i.ytimg.com/vi/asirc6NILLM/hqdefault.jpg 480w, https://i.ytimg.com/vi/asirc6NILLM/sddefault.jpg 640w, https://i.ytimg.com/vi/asirc6NILLM/maxresdefault.jpg 1280w","Miniature de la vidéo \"Liasse fiscale 2026 : comment la déposer étape par étape (tutoriel)\"","asirc6NILLM","d67yaBZHhLd7WM0CMx84TJGdf5_5kdMguY8ZBJJgrdE",{"id":102,"title":103,"categories":8,"description":104,"extension":10,"meta":105,"publishedAt":106,"stem":107,"thumbnail":108,"uuid":112,"__hash__":113},"youtube/youtube/a7otxfmC5kk.json","Portrait cliente - Christelle Nlele, fondatrice de L’Home Agencée","🎬 Découvrez le parcours de Christelle Nlele, fondatrice de L’Home Agencée, décoratrice d’intérieur passionnée qui transforme les espaces pour les rendre à la fois fonctionnels, esthétiques et profondément personnels.\n\nInstallée à Paris et intervenant également en région parisienne et à l’international, Christelle imagine des intérieurs sur mesure où chaque détail compte. Rénovations complètes, conception 3D, meubles sur mesure, relooking déco ou accompagnement clé en main : elle propose des solutions adaptées à chaque style de vie, chaque besoin et chaque budget.\n\nDans ce témoignage client, nous avons eu le plaisir de la rencontrer directement chez l’une de ses clientes, dans un appartement entièrement repensé par ses soins. Un moment d’échange inspirant autour de son parcours d’entrepreneuse, de la création de son entreprise et de son organisation au quotidien.\n\nChristelle partage également son expérience avec Clementine.fr, notamment sur la gestion de sa comptabilité, de ses devis et de ses factures. Un accompagnement qui lui permet de gagner en simplicité, en clarté et en sérénité dans son activité.\n\n✨ Une entrepreneuse solaire, passionnée et inspirante, qui prouve qu’avec de la vision et de la méthode, on peut créer de véritables univers de vie.\n\n👉 Une rencontre inspirante pour tous les entrepreneurs, indépendants et créatifs qui veulent structurer leur activité tout en restant concentrés sur leur passion.\n\nEn savoir plus sur L’Home Agencée :\n\n🔗 Site internet : https://lhome-agencee.com/\n🔗 Réalisations : https://lhome-agencee.com/realisation/\n🔗 Instagram : https://www.instagram.com/lhome_agencee/\n🔗 LinkedIn : https://www.linkedin.com/in/christelle-nlele/\n🔗 Facebook : https://www.facebook.com/lhomeagencee/?locale=fr_FR\n🔗 TikTok : https://www.tiktok.com/@lhomeagencee\n\n#PortraitClient #TémoignageClient #DécorationIntérieure #ArchitecteIntérieur #Entrepreneuriat #CréationDEntreprise #Paris #DesignIntérieur #HomeDesign #LHomeAgencée #InterviewEntrepreneur",{},"2026-05-13T06:30:01Z","youtube/a7otxfmC5kk",{"src":109,"srcset":110,"sizes":17,"width":18,"height":19,"alt":111},"https://i.ytimg.com/vi/a7otxfmC5kk/maxresdefault.jpg","https://i.ytimg.com/vi/a7otxfmC5kk/default.jpg 120w, https://i.ytimg.com/vi/a7otxfmC5kk/mqdefault.jpg 320w, https://i.ytimg.com/vi/a7otxfmC5kk/hqdefault.jpg 480w, https://i.ytimg.com/vi/a7otxfmC5kk/sddefault.jpg 640w, https://i.ytimg.com/vi/a7otxfmC5kk/maxresdefault.jpg 1280w","Miniature de la vidéo \"Portrait cliente - Christelle Nlele, fondatrice de L’Home Agencée\"","a7otxfmC5kk","3ktzFk28TzdZ4qL9FIkxD8_hh4t929fnzaJyprECyAA",{"id":115,"title":116,"categories":8,"description":117,"extension":10,"meta":118,"publishedAt":119,"stem":120,"thumbnail":121,"uuid":125,"__hash__":126},"youtube/youtube/q_eOyOqNptY.json","Déclaration fiscale 2026 : quand et comment faire sa déclaration ?","Le guide complet pour réussir sa déclaration fiscale en 2026.\n\nMême si vous êtes déjà prélevé à la source, vous devez toujours vérifier et, dans la plupart des cas, effectuer votre déclaration de revenus chaque année.\n\n👉 Dans cette vidéo, vous allez comprendre concrètement comment faire votre déclaration fiscale, quelles sont les dates importantes, les erreurs à éviter, et comment optimiser votre situation légalement.\n\n---\n\nDans ce guide complet :\n\n✅ Qui doit faire une déclaration fiscale en 2026\n✅ Comment faire sa déclaration fiscale pas à pas\n✅ La date limite de déclaration des impôts selon votre département\n✅ Les erreurs de déclaration fiscale les plus fréquentes\n✅ Les revenus et charges à ne pas oublier\n✅ Les bases de l’optimisation fiscale légale\n\n---\n\n⏱️ Programme de la vidéo\n\n00:00 Introduction\n01:07 Qui est concerné ?\n01:46 Les dates à ne pas rater\n03:11 Comment faire sa déclaration ?\n04:35 Les erreurs à éviter\n05:11 Comment optimiser sa fiscalité ?\n06:35 Conclusion\n\n---\n\n📆 Déclaration de revenus 2026 : les dates clés\n\n- Ouverture de la déclaration en ligne : 9 avril 2026\n- Date limite (départements 01 à 19) : 21 mai 2026\n- Date limite (départements 20 à 54) : 28 mai 2026\n- Date limite (départements 55 à 974/976) : 4 juin 2026\n- Déclaration papier : 19 mai 2026\n\n---\n\nBesoin d’aide ?\n\nSi vous avez une situation complexe ou plusieurs sources de revenus, vous pouvez vous faire accompagner pour sécuriser votre déclaration fiscale.\n\n👉 Contactez Clementine.fr pour être accompagné et éviter les erreurs fiscales.\n\n---\n\n#DéclarationFiscale2026 #Impots2026 #DéclarationFiscale #DéclarationImpôts #OptimisationFiscale #Fiscalité #ImpotsFrance",{},"2026-04-30T06:30:31Z","youtube/q_eOyOqNptY",{"src":122,"srcset":123,"sizes":17,"width":18,"height":19,"alt":124},"https://i.ytimg.com/vi/q_eOyOqNptY/maxresdefault.jpg","https://i.ytimg.com/vi/q_eOyOqNptY/default.jpg 120w, https://i.ytimg.com/vi/q_eOyOqNptY/mqdefault.jpg 320w, https://i.ytimg.com/vi/q_eOyOqNptY/hqdefault.jpg 480w, https://i.ytimg.com/vi/q_eOyOqNptY/sddefault.jpg 640w, https://i.ytimg.com/vi/q_eOyOqNptY/maxresdefault.jpg 1280w","Miniature de la vidéo \"Déclaration fiscale 2026 : quand et comment faire sa déclaration ?\"","q_eOyOqNptY","s4wjfjaeTY2SLYuTrOU7k9Qjm79Ei4ONyo651qkJfvM",{"id":128,"title":129,"categories":8,"description":130,"extension":10,"meta":131,"publishedAt":132,"stem":133,"thumbnail":134,"uuid":138,"__hash__":139},"youtube/youtube/wpEUQY_IbFo.json","Simplifiez la gestion de vos notes de frais avec Clementine.fr","Dans cette vidéo, découvrez comment simplifier et automatiser la gestion de vos notes de frais grâce à Clementine.fr, l’application pensée pour les indépendants et dirigeants qui veulent gagner du temps et garder une comptabilité claire et à jour.\n\nOn vous montre concrètement, étape par étape, comment fonctionne la gestion des notes de frais directement depuis l’application mobile :\n\n▶ Déclarer une note de frais en quelques secondes depuis votre smartphone\n▶ Prendre en photo vos justificatifs (tickets, factures, reçus…)\n▶ Catégoriser vos dépenses sans saisie manuelle\n▶ Centraliser toutes vos notes de frais au même endroit\n▶ Suivre et intégrer vos dépenses directement dans votre comptabilité\n\nRésultat : moins de paperasse, moins d’oublis, et une gestion des dépenses beaucoup plus fluide.\n\nTout est pensé pour transformer une tâche souvent chronophage en un simple réflexe du quotidien.\n\n👉 Découvrez Clementine.fr et simplifiez votre gestion des notes de frais :\n\nhttps://www.clementine.fr/app/notes-de-frais/?source=formulaire-accompagnement\n\n👉 En savoir plus sur la gestion automatisée de vos dépenses :\n\nhttps://www.clementine.fr/app/intelligence-artificielle/?source=formulaire-accompagnement\n\nQue vous soyez indépendant ou dirigeant de TPE, cette vidéo vous montre comment gérer vos notes de frais simplement, rapidement et sans effort avec Clementine.fr.",{},"2026-04-28T07:28:57Z","youtube/wpEUQY_IbFo",{"src":135,"srcset":136,"sizes":17,"width":18,"height":19,"alt":137},"https://i.ytimg.com/vi/wpEUQY_IbFo/maxresdefault.jpg","https://i.ytimg.com/vi/wpEUQY_IbFo/default.jpg 120w, https://i.ytimg.com/vi/wpEUQY_IbFo/mqdefault.jpg 320w, https://i.ytimg.com/vi/wpEUQY_IbFo/hqdefault.jpg 480w, https://i.ytimg.com/vi/wpEUQY_IbFo/sddefault.jpg 640w, https://i.ytimg.com/vi/wpEUQY_IbFo/maxresdefault.jpg 1280w","Miniature de la vidéo \"Simplifiez la gestion de vos notes de frais avec Clementine.fr\"","wpEUQY_IbFo","LJwHDSjAGpHb3SgSZV-oIQji4OcwM4yz0Ro-06FWGxk",{"metadata":141,"sys":144,"fields":165},{"tags":142,"concepts":143},[],[],{"space":145,"id":150,"type":151,"createdAt":152,"updatedAt":153,"environment":154,"publishedVersion":158,"revision":159,"contentType":160,"locale":164},{"sys":146},{"type":147,"linkType":148,"id":149},"Link","Space","97bcek6xbwhd","6BxbKnxuPdHFaimBOSaS92","Entry","2025-10-13T08:49:10.840Z","2026-07-09T14:54:28.448Z",{"sys":155},{"id":156,"type":147,"linkType":157},"master","Environment",270,41,{"sys":161},{"type":147,"linkType":162,"id":163},"ContentType","promotion","fr",{"name":166,"type":167,"endDate":168,"bar":169,"popup":221,"landingHero":331,"landingCover":349,"landingCoverMobile":372,"landingCoverBg":396,"landingSectionTitle":397},"Promotion principale","expertise","2026-08-01",{"metadata":170,"sys":173,"fields":186},{"tags":171,"concepts":172},[],[],{"space":174,"id":176,"type":151,"createdAt":177,"updatedAt":178,"environment":179,"publishedVersion":181,"revision":182,"contentType":183,"locale":164},{"sys":175},{"type":147,"linkType":148,"id":149},"7fO3QUrrZGhTJzClKCRp8I","2026-03-23T09:40:12.605Z","2026-07-28T12:41:02.168Z",{"sys":180},{"id":156,"type":147,"linkType":157},23,9,{"sys":184},{"type":147,"linkType":162,"id":185},"richBlock",{"name":187,"type":188,"textAlign":189,"content":190,"releaseDateFormat":218,"orientation":219,"faq":220},"Promotion principale - Bandeau","Advanced Rich Text","Center",{"nodeType":191,"data":192,"content":193},"document",{},[194],{"nodeType":195,"data":196,"content":197},"paragraph",{},[198,203,214],{"nodeType":199,"value":200,"marks":201,"data":202},"text","🎁 Offre : 2 mois offerts sur votre comptabilité en retard jusqu’au 31/07 ! ⏳ ",[],{},{"nodeType":204,"data":205,"content":207},"hyperlink",{"uri":206},"https://www.clementine.fr/lp/offre-1/?utm_source=custom:promotion-organic",[208],{"nodeType":199,"value":209,"marks":210,"data":213},"J’en profite",[211],{"type":212},"underline",{},{"nodeType":199,"value":215,"marks":216,"data":217},"",[],{},"D MMMM YYYY","Vertical",false,{"metadata":222,"sys":225,"fields":237},{"tags":223,"concepts":224},[],[],{"space":226,"id":228,"type":151,"createdAt":229,"updatedAt":230,"environment":231,"publishedVersion":233,"revision":234,"contentType":235,"locale":164},{"sys":227},{"type":147,"linkType":148,"id":149},"6m25RISeNymRjizT9EM6x4","2026-03-23T09:45:52.799Z","2026-07-28T12:41:16.763Z",{"sys":232},{"id":156,"type":147,"linkType":157},31,7,{"sys":236},{"type":147,"linkType":162,"id":185},{"name":238,"type":239,"textAlign":240,"highlightColor":241,"linkOptions":242,"content":244,"releaseDateFormat":218,"faq":220},"Promotion principale - popup","Card","Left","Primary",[243],"Button",{"nodeType":191,"data":245,"content":246},{},[247,255,262,269,278,294,325],{"nodeType":248,"data":249,"content":250},"heading-3",{},[251],{"nodeType":199,"value":252,"marks":253,"data":254},"Profitez de l’offre",[],{},{"nodeType":195,"data":256,"content":257},{},[258],{"nodeType":199,"value":259,"marks":260,"data":261},"Profitez d’un cabinet d’expertise comptable qui connaît votre situation et gérez votre comptabilité en ligne.",[],{},{"nodeType":195,"data":263,"content":264},{},[265],{"nodeType":199,"value":266,"marks":267,"data":268},"⏰ Automatisez votre comptabilité",[],{},{"nodeType":195,"data":270,"content":271},{},[272],{"nodeType":199,"value":273,"marks":274,"data":277},"[countdown]",[275],{"type":276},"code",{},{"nodeType":195,"data":279,"content":280},{},[281,284,291],{"nodeType":199,"value":215,"marks":282,"data":283},[],{},{"nodeType":204,"data":285,"content":286},{"uri":206},[287],{"nodeType":199,"value":288,"marks":289,"data":290},"Je profite de l'offre",[],{},{"nodeType":199,"value":215,"marks":292,"data":293},[],{},{"nodeType":295,"data":296,"content":324},"embedded-asset-block",{"target":297},{"metadata":298,"sys":301,"fields":312},{"tags":299,"concepts":300},[],[],{"space":302,"id":304,"type":305,"createdAt":306,"updatedAt":307,"environment":308,"publishedVersion":310,"revision":311,"locale":164},{"sys":303},{"type":147,"linkType":148,"id":149},"4y2bGgwGfwdALjDWsunDDQ","Asset","2025-10-08T14:29:29.850Z","2026-07-09T14:54:13.188Z",{"sys":309},{"id":156,"type":147,"linkType":157},73,14,{"title":313,"description":314,"file":315},"promotion-popup","2 mois offerts sur votre comptabilité en retard",{"url":316,"details":317,"fileName":322,"contentType":323},"//images.ctfassets.net/97bcek6xbwhd/4y2bGgwGfwdALjDWsunDDQ/4e613b3494a93f80ce553113588739d6/promotion-popup.webp",{"size":318,"image":319},37658,{"width":320,"height":321},724,918,"promotion-popup.webp","image/webp",[],{"nodeType":195,"data":326,"content":327},{},[328],{"nodeType":199,"value":215,"marks":329,"data":330},[],{},{"data":332,"content":333,"nodeType":191},{},[334,342],{"data":335,"content":336,"nodeType":341},{},[337],{"data":338,"marks":339,"value":340,"nodeType":199},{},[],"La compta simplifiée pour les entrepreneurs.","heading-1",{"data":343,"content":344,"nodeType":195},{},[345],{"data":346,"marks":347,"value":348,"nodeType":199},{},[],"Profitez d’un cabinet d’expertise comptable qui connaît votre situation et gérez votre comptabilité en ligne avec notre application.",{"metadata":350,"sys":353,"fields":362},{"tags":351,"concepts":352},[],[],{"space":354,"id":356,"type":305,"createdAt":357,"updatedAt":358,"environment":359,"publishedVersion":361,"revision":182,"locale":164},{"sys":355},{"type":147,"linkType":148,"id":149},"6JBrObRMXbtV1w1UgbITmJ","2025-10-08T14:33:44.834Z","2026-07-09T14:52:54.320Z",{"sys":360},{"id":156,"type":147,"linkType":157},35,{"title":363,"description":314,"file":364},"promotion-landing",{"url":365,"details":366,"fileName":371,"contentType":323},"//images.ctfassets.net/97bcek6xbwhd/6JBrObRMXbtV1w1UgbITmJ/ac9d66465b7413a4ae2d748ea0572f4d/promotion-landing.webp",{"size":367,"image":368},31314,{"width":369,"height":370},1560,402,"promotion-landing.webp",{"metadata":373,"sys":376,"fields":386},{"tags":374,"concepts":375},[],[],{"space":377,"id":379,"type":305,"createdAt":380,"updatedAt":381,"environment":382,"publishedVersion":384,"revision":385,"locale":164},{"sys":378},{"type":147,"linkType":148,"id":149},"2eerI4C97kll1W4QtiAg4u","2025-10-10T09:59:42.122Z","2026-07-09T14:53:29.503Z",{"sys":383},{"id":156,"type":147,"linkType":157},22,5,{"title":387,"description":314,"file":388},"promotion-landing-mobile",{"url":389,"details":390,"fileName":395,"contentType":323},"//images.ctfassets.net/97bcek6xbwhd/2eerI4C97kll1W4QtiAg4u/935d01dbc7f5053966f7ebe4ae7a687b/promotion-landing-mobile.webp",{"size":391,"image":392},24512,{"width":393,"height":394},660,326,"promotion-landing-mobile.webp","#FF7730",{"nodeType":191,"data":398,"content":399},{},[400,417],{"nodeType":401,"data":402,"content":403},"heading-2",{},[404,408,413],{"nodeType":199,"value":405,"marks":406,"data":407},"Profitez de ",[],{},{"nodeType":199,"value":314,"marks":409,"data":412},[410],{"type":411},"bold",{},{"nodeType":199,"value":414,"marks":415,"data":416}," dès maintenant",[],{},{"nodeType":195,"data":418,"content":419},{},[420],{"nodeType":199,"value":215,"marks":421,"data":422},[],{},{"metadata":424,"sys":427,"fields":439},{"tags":425,"concepts":426},[],[],{"space":428,"id":430,"type":151,"createdAt":431,"updatedAt":431,"environment":432,"publishedVersion":434,"revision":435,"contentType":436,"locale":164},{"sys":429},{"type":147,"linkType":148,"id":149},"5LaCuVw4HmweePpuNEUCO8","2026-08-17T07:00:14.593Z",{"sys":433},{"id":156,"type":147,"linkType":157},18,1,{"sys":437},{"type":147,"linkType":162,"id":438},"article",{"title":440,"slug":441,"author":442,"category":500,"publishedAt":520,"cover":521,"content":543,"metaTitle":4010,"metaDescription":4011,"cta":167},"Compte de résultat prévisionnel : définition et méthode ","compte-de-resultat-previsionnel",{"metadata":443,"sys":446,"fields":457},{"tags":444,"concepts":445},[],[],{"space":447,"id":449,"type":151,"createdAt":450,"updatedAt":450,"environment":451,"publishedVersion":453,"revision":435,"contentType":454,"locale":164},{"sys":448},{"type":147,"linkType":148,"id":149},"7oW0FAKl81KJPgjfaUIzsH","2026-03-27T13:34:43.204Z",{"sys":452},{"id":156,"type":147,"linkType":157},8,{"sys":455},{"type":147,"linkType":162,"id":456},"author",{"name":458,"slug":459,"profilePicture":460,"job":480,"introduction":481,"presentation":482,"linkedin":499},"Benjamin Plateau","benjamin-plateau",{"metadata":461,"sys":464,"fields":471},{"tags":462,"concepts":463},[],[],{"space":465,"id":467,"type":305,"createdAt":468,"updatedAt":468,"environment":469,"publishedVersion":234,"revision":435,"locale":164},{"sys":466},{"type":147,"linkType":148,"id":149},"6kglyCGYpVNBfbL6wADSHU","2026-03-27T13:32:49.647Z",{"sys":470},{"id":156,"type":147,"linkType":157},{"title":459,"description":472,"file":473},"Photo de profil de Benjamin Plateau",{"url":474,"details":475,"fileName":479,"contentType":323},"//images.ctfassets.net/97bcek6xbwhd/6kglyCGYpVNBfbL6wADSHU/0d76e1952579586677e826fde54a119e/benjamin-plateau.webp",{"size":476,"image":477},21538,{"width":478,"height":478},512,"benjamin-plateau.webp","Operations Manager","Fort de 8 ans d’expérience en gestion comptable et management, Benjamin partage sa vision opérationnelle pour optimiser les processus et la performance des organisations.",{"data":483,"content":484,"nodeType":191},{},[485,492],{"data":486,"content":487,"nodeType":195},{},[488],{"data":489,"marks":490,"value":491,"nodeType":199},{},[],"Avec près de huit ans d’expérience en comptabilité et en management d’équipe, Benjamin est aujourd’hui Operations Manager chez Clementine. Il a construit un parcours complet, allant de la production comptable à la supervision d’un service, avant d’évoluer vers un rôle centré sur l’organisation et la coordination.",{"data":493,"content":494,"nodeType":195},{},[495],{"data":496,"marks":497,"value":498,"nodeType":199},{},[],"Après plusieurs années à produire et réviser les dossiers jusqu’au bilan, Benjamin a évolué vers des fonctions d’encadrement avant de rejoindre Clementine en tant que chef comptable. Il y a structuré les méthodes, accompagné les équipes et renforcé la qualité des process, avant de prendre la responsabilité opérationnelle du service en 2023.","https://www.linkedin.com/in/benjamin-plateau-1a3454a0/",{"metadata":501,"sys":504,"fields":515},{"tags":502,"concepts":503},[],[],{"space":505,"id":507,"type":151,"createdAt":508,"updatedAt":508,"environment":509,"publishedVersion":511,"revision":435,"contentType":512,"locale":164},{"sys":506},{"type":147,"linkType":148,"id":149},"3BdRR1e5w4G7K8eh5Por5X","2022-09-22T10:34:12.990Z",{"sys":510},{"id":156,"type":147,"linkType":157},4,{"sys":513},{"type":147,"linkType":162,"id":514},"articleCategory",{"title":516,"slug":517,"metaTitle":518,"metaDescription":519},"Comptabilité, social et juridique","comptabilite-social-et-juridique","Découvrez nos conseils sur la compta, le social et le juridique","Nos équipes dénichent pour vous, des conseils sur la comptabilité, le social et le juridique pour mieux comprendre le fonctionnement de votre entreprise.","2026-08-17",{"metadata":522,"sys":525,"fields":532},{"tags":523,"concepts":524},[],[],{"space":526,"id":528,"type":305,"createdAt":529,"updatedAt":529,"environment":530,"publishedVersion":511,"revision":435,"locale":164},{"sys":527},{"type":147,"linkType":148,"id":149},"2IXY5ivQLujlHOZJGechjZ","2026-08-03T07:56:39.731Z",{"sys":531},{"id":156,"type":147,"linkType":157},{"title":533,"description":534,"file":535},"Compte de résultat prévisionnel","Cover article compte de résultat prévisionnel",{"url":536,"details":537,"fileName":542,"contentType":323},"//images.ctfassets.net/97bcek6xbwhd/2IXY5ivQLujlHOZJGechjZ/fef95c0a2e682fb158ecc28b23181e44/78553355-95fa-4b39-89b1-5c27236dd2ab.webp",{"size":538,"image":539},89366,{"width":540,"height":541},1920,1080,"Compte de résultat prévisionnel.webp",{"nodeType":191,"data":544,"content":545},{},[546,562,578,585,592,652,690,715,745,752,759,775,880,901,913,920,927,956,968,1045,1074,1089,1096,1151,1167,1175,1191,1295,1302,1327,1334,1359,1366,1374,2797,2804,2816,2907,2932,2947,2954,2970,3322,3355,3363,3422,3442,3449,3456,3490,3568,3575,3608,3624,3698,3732,3760,3767,3814,3822,3901,3917,3924,3931,3955,3962,3969,3989,3996,4003],{"nodeType":195,"data":547,"content":548},{},[549,553,558],{"nodeType":199,"value":550,"marks":551,"data":552},"Devenir entrepreneur, c'est aussi maîtriser ses chiffres avant même d'avoir vendu quoi que ce soit. Le ",[],{},{"nodeType":199,"value":554,"marks":555,"data":557},"compte de résultat prévisionnel ",[556],{"type":411},{},{"nodeType":199,"value":559,"marks":560,"data":561},"est le document économique que tout créateur, repreneur ou dirigeant doit savoir construire. Et pourtant, il est souvent bâclé ou mal compris. Résultat : des projets rejetés par les banques, des activités mal pilotées. ",[],{},{"nodeType":195,"data":563,"content":564},{},[565,569,574],{"nodeType":199,"value":566,"marks":567,"data":568},"Mais qu'est-ce que ce document comptable et à quoi sert-il concrètement ? Quels éléments y inclure pour qu'il soit fiable ? Et comment l'établir pour convaincre un investisseur ou un banquier ? Vous découvrirez tout ce qu'il faut savoir sur le",[],{},{"nodeType":199,"value":570,"marks":571,"data":573}," compte de résultat prévisionnel",[572],{"type":411},{},{"nodeType":199,"value":575,"marks":576,"data":577},", de sa construction à son analyse, dans notre guide complet. ",[],{},{"nodeType":401,"data":579,"content":580},{},[581],{"nodeType":199,"value":582,"marks":583,"data":584},"Qu'est-ce qu’un compte de résultat prévisionnel ?",[],{},{"nodeType":248,"data":586,"content":587},{},[588],{"nodeType":199,"value":589,"marks":590,"data":591},"Définition et présentation du document",[],{},{"nodeType":195,"data":593,"content":594},{},[595,599,604,608,613,617,622,626,631,640,644,648],{"nodeType":199,"value":596,"marks":597,"data":598},"Qu’est-ce que c’est exactement ? Le compte de résultat prévisionnel est un ",[],{},{"nodeType":199,"value":600,"marks":601,"data":603},"tableau financier",[602],{"type":411},{},{"nodeType":199,"value":605,"marks":606,"data":607}," présenté en liste qui ",[],{},{"nodeType":199,"value":609,"marks":610,"data":612},"projette l'ensemble des produits et des charges",[611],{"type":411},{},{"nodeType":199,"value":614,"marks":615,"data":616}," d'une entreprise sur une ",[],{},{"nodeType":199,"value":618,"marks":619,"data":621},"période future",[620],{"type":411},{},{"nodeType":199,"value":623,"marks":624,"data":625},", généralement 3 à 5 ans. Concrètement, il se solde par un",[],{},{"nodeType":199,"value":627,"marks":628,"data":630}," ",[629],{"type":411},{},{"nodeType":204,"data":632,"content":634},{"uri":633},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/resultat-net-comptable/",[635],{"nodeType":199,"value":636,"marks":637,"data":639},"résultat net",[638],{"type":212},{},{"nodeType":199,"value":641,"marks":642,"data":643}," prévisionnel",[],{},{"nodeType":199,"value":627,"marks":645,"data":647},[646],{"type":411},{},{"nodeType":199,"value":649,"marks":650,"data":651},": bénéfice si les produits dépassent les charges, perte dans le cas contraire.",[],{},{"nodeType":195,"data":653,"content":654},{},[655,659,664,668,673,677,686],{"nodeType":199,"value":656,"marks":657,"data":658},"Contrairement à ce que l'on pourrait croire, il n'existe ",[],{},{"nodeType":199,"value":660,"marks":661,"data":663},"pas de modèle obligatoire",[662],{"type":411},{},{"nodeType":199,"value":665,"marks":666,"data":667}," pour ce document. Il respecte néanmoins un",[],{},{"nodeType":199,"value":669,"marks":670,"data":672}," formalisme strict",[671],{"type":411},{},{"nodeType":199,"value":674,"marks":675,"data":676}," : toutes les données doivent être exprimées hors taxes, sauf si l'entreprise bénéficie de la ",[],{},{"nodeType":204,"data":678,"content":680},{"uri":679},"https://www.clementine.fr/blog/taxes-et-impots/la-franchise-en-base-de-tva/",[681],{"nodeType":199,"value":682,"marks":683,"data":685},"franchise en base de TVA",[684],{"type":212},{},{"nodeType":199,"value":687,"marks":688,"data":689},". ",[],{},{"nodeType":195,"data":691,"content":692},{},[693,697,702,706,711],{"nodeType":199,"value":694,"marks":695,"data":696},"Autre distinction fondamentale à garder en tête : les",[],{},{"nodeType":199,"value":698,"marks":699,"data":701}," données d'un prévisionnel",[700],{"type":411},{},{"nodeType":199,"value":703,"marks":704,"data":705}," sont ",[],{},{"nodeType":199,"value":707,"marks":708,"data":710},"estimées",[709],{"type":411},{},{"nodeType":199,"value":712,"marks":713,"data":714},", non réalisées. Il s’agit d’une prévision, non d’une obligation de résultat. ",[],{},{"nodeType":195,"data":716,"content":717},{},[718,722,728,732,741],{"nodeType":199,"value":719,"marks":720,"data":721},"💡 ",[],{},{"nodeType":199,"value":723,"marks":724,"data":727},"À savoir",[725,726],{"type":212},{"type":411},{},{"nodeType":199,"value":729,"marks":730,"data":731}," : ce document ne fait pas partie des comptes annuels obligatoires que l’on doit réaliser à chaque clôture d’",[],{},{"nodeType":204,"data":733,"content":735},{"uri":734},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/exercice-comptable-quest-ce-que-cest/",[736],{"nodeType":199,"value":737,"marks":738,"data":740},"exercice comptable",[739],{"type":212},{},{"nodeType":199,"value":742,"marks":743,"data":744},". C'est avant tout un outil de gestion et de pilotage au service du dirigeant.",[],{},{"nodeType":248,"data":746,"content":747},{},[748],{"nodeType":199,"value":749,"marks":750,"data":751},"À quoi sert le compte de résultat prévisionnel ? ",[],{},{"nodeType":195,"data":753,"content":754},{},[755],{"nodeType":199,"value":756,"marks":757,"data":758},"L'utilité de ce document est double selon le contexte dans lequel il est utilisé. ",[],{},{"nodeType":195,"data":760,"content":761},{},[762,766,771],{"nodeType":199,"value":763,"marks":764,"data":765},"En",[],{},{"nodeType":199,"value":767,"marks":768,"data":770}," externe",[769],{"type":411},{},{"nodeType":199,"value":772,"marks":773,"data":774},", il sert à prouver la viabilité financière d'un projet :",[],{},{"nodeType":776,"data":777,"content":778},"unordered-list",{},[779,795,810,838,853],{"nodeType":780,"data":781,"content":782},"list-item",{},[783],{"nodeType":195,"data":784,"content":785},{},[786,791],{"nodeType":199,"value":787,"marks":788,"data":790},"Convaincre un banquier",[789],{"type":411},{},{"nodeType":199,"value":792,"marks":793,"data":794}," d'accorder un prêt ;",[],{},{"nodeType":780,"data":796,"content":797},{},[798],{"nodeType":195,"data":799,"content":800},{},[801,806],{"nodeType":199,"value":802,"marks":803,"data":805},"Rassurer un investisseur",[804],{"type":411},{},{"nodeType":199,"value":807,"marks":808,"data":809}," ou un associé avant d'entrer au capital ;",[],{},{"nodeType":780,"data":811,"content":812},{},[813],{"nodeType":195,"data":814,"content":815},{},[816,821,825,834],{"nodeType":199,"value":817,"marks":818,"data":820},"Constituer le volet financier ",[819],{"type":411},{},{"nodeType":199,"value":822,"marks":823,"data":824},"d'un business plan pour la ",[],{},{"nodeType":204,"data":826,"content":828},{"uri":827},"https://www.clementine.fr/juridique/creation-entreprise/",[829],{"nodeType":199,"value":830,"marks":831,"data":833},"création d'entreprise",[832],{"type":212},{},{"nodeType":199,"value":835,"marks":836,"data":837}," ;",[],{},{"nodeType":780,"data":839,"content":840},{},[841],{"nodeType":195,"data":842,"content":843},{},[844,849],{"nodeType":199,"value":845,"marks":846,"data":848},"Évaluer la trajectoire réelle ",[847],{"type":411},{},{"nodeType":199,"value":850,"marks":851,"data":852},"d'une activité dans le cadre d'une reprise d'entreprise ;",[],{},{"nodeType":780,"data":854,"content":855},{},[856],{"nodeType":195,"data":857,"content":858},{},[859,864,868,877],{"nodeType":199,"value":860,"marks":861,"data":863},"Obtenir une subvention",[862],{"type":411},{},{"nodeType":199,"value":865,"marks":866,"data":867}," ou une ",[],{},{"nodeType":204,"data":869,"content":871},{"uri":870},"https://www.bpifrance.fr/nos-actualites/bpifrance-garantit-le-financement-des-petites-entreprises",[872],{"nodeType":199,"value":873,"marks":874,"data":876},"garantie BPI",[875],{"type":212},{},{"nodeType":199,"value":687,"marks":878,"data":879},[],{},{"nodeType":195,"data":881,"content":882},{},[883,888,892,897],{"nodeType":199,"value":884,"marks":885,"data":887},"En interne",[886],{"type":411},{},{"nodeType":199,"value":889,"marks":890,"data":891},", c'est un ",[],{},{"nodeType":199,"value":893,"marks":894,"data":896},"outil de pilotage essentiel",[895],{"type":411},{},{"nodeType":199,"value":898,"marks":899,"data":900}," pour le dirigeant. Il permet d'anticiper les besoins de trésorerie avant qu'ils ne deviennent critiques, de fixer des objectifs de chiffre d'affaires réalistes et d'identifier les charges les plus lourdes en amont.",[],{},{"nodeType":195,"data":902,"content":903},{},[904,909],{"nodeType":199,"value":905,"marks":906,"data":908},"Résultat",[907],{"type":411},{},{"nodeType":199,"value":910,"marks":911,"data":912}," : des décisions mieux orientées et une activité plus facile à gérer au quotidien.",[],{},{"nodeType":401,"data":914,"content":915},{},[916],{"nodeType":199,"value":917,"marks":918,"data":919},"Quels éléments inclure dans un compte de résultat prévisionnel ?",[],{},{"nodeType":248,"data":921,"content":922},{},[923],{"nodeType":199,"value":924,"marks":925,"data":926},"Les produits prévisionnels : estimer son chiffre d'affaire",[],{},{"nodeType":195,"data":928,"content":929},{},[930,934,943,947,952],{"nodeType":199,"value":931,"marks":932,"data":933},"Le ",[],{},{"nodeType":204,"data":935,"content":937},{"uri":936},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/chiffre-daffaires/",[938],{"nodeType":199,"value":939,"marks":940,"data":942},"chiffre d'affaires",[941],{"type":212},{},{"nodeType":199,"value":944,"marks":945,"data":946}," prévisionnel est la donnée la plus importante du document, la plus délicate à construire et la première qu'un banquier ou un investisseur va challenger. Il est donc essentiel de l'estimer avec rigueur, en s'appuyant sur des ",[],{},{"nodeType":199,"value":948,"marks":949,"data":951},"méthodes reconnues",[950],{"type":411},{},{"nodeType":199,"value":953,"marks":954,"data":955},".",[],{},{"nodeType":195,"data":957,"content":958},{},[959,964],{"nodeType":199,"value":960,"marks":961,"data":963},"Quatre approches",[962],{"type":411},{},{"nodeType":199,"value":965,"marks":966,"data":967}," permettent de réaliser un compte de résultat prévisionnel solide :",[],{},{"nodeType":969,"data":970,"content":971},"ordered-list",{},[972,987,1015,1030],{"nodeType":780,"data":973,"content":974},{},[975],{"nodeType":195,"data":976,"content":977},{},[978,983],{"nodeType":199,"value":979,"marks":980,"data":982},"Par l'offre",[981],{"type":411},{},{"nodeType":199,"value":984,"marks":985,"data":986}," : capacité de production × prix de vente → adaptée aux prestataires de services, artisans et consultants ; ",[],{},{"nodeType":780,"data":988,"content":989},{},[990],{"nodeType":195,"data":991,"content":992},{},[993,998,1002,1011],{"nodeType":199,"value":994,"marks":995,"data":997},"Par la demande",[996],{"type":411},{},{"nodeType":199,"value":999,"marks":1000,"data":1001}," : taille du marché × part de marché captable → requiert une ",[],{},{"nodeType":204,"data":1003,"content":1005},{"uri":1004},"https://www.clementine.fr/blog/creation-et-financement/qu-est-ce-qu-une-etude-de-marche/",[1006],{"nodeType":199,"value":1007,"marks":1008,"data":1010},"étude de marché",[1009],{"type":212},{},{"nodeType":199,"value":1012,"marks":1013,"data":1014}," sérieuse ;",[],{},{"nodeType":780,"data":1016,"content":1017},{},[1018],{"nodeType":195,"data":1019,"content":1020},{},[1021,1026],{"nodeType":199,"value":1022,"marks":1023,"data":1025},"Par le panier moyen",[1024],{"type":411},{},{"nodeType":199,"value":1027,"marks":1028,"data":1029}," : nombre de clients × montant moyen × fréquence d'achat → pertinente pour toute activité B2C ;",[],{},{"nodeType":780,"data":1031,"content":1032},{},[1033],{"nodeType":195,"data":1034,"content":1035},{},[1036,1041],{"nodeType":199,"value":1037,"marks":1038,"data":1040},"Par l'analogie",[1039],{"type":411},{},{"nodeType":199,"value":1042,"marks":1043,"data":1044}," : CA moyen du secteur × volume d'activité prévue → adaptée aux commerces et restaurants. ",[],{},{"nodeType":195,"data":1046,"content":1047},{},[1048,1053,1057,1062,1066,1071],{"nodeType":199,"value":1049,"marks":1050,"data":1052},"La règle d'or",[1051],{"type":411},{},{"nodeType":199,"value":1054,"marks":1055,"data":1056}," : croiser au moins deux méthodes pour valider la cohérence des estimations. D’autres recettes viennent également s'ajouter au tableau : ",[],{},{"nodeType":199,"value":1058,"marks":1059,"data":1061},"subventions d'exploitation",[1060],{"type":411},{},{"nodeType":199,"value":1063,"marks":1064,"data":1065},", ",[],{},{"nodeType":199,"value":1067,"marks":1068,"data":1070},"production stockée ou production immobilisée",[1069],{"type":411},{},{"nodeType":199,"value":953,"marks":1072,"data":1073},[],{},{"nodeType":195,"data":1075,"content":1076},{},[1077,1080,1085],{"nodeType":199,"value":719,"marks":1078,"data":1079},[],{},{"nodeType":199,"value":723,"marks":1081,"data":1084},[1082,1083],{"type":212},{"type":411},{},{"nodeType":199,"value":1086,"marks":1087,"data":1088}," : la méthode des parts de marché est la plus risquée. Elle conduit généralement à surestimer le CA dès la première année et constitue un signal d'alerte immédiat pour tout expert-comptable ou investisseur. Croisez-la obligatoirement avec une approche par l'offre ou le panier moyen.",[],{},{"nodeType":248,"data":1090,"content":1091},{},[1092],{"nodeType":199,"value":1093,"marks":1094,"data":1095},"Les charges prévisionnelles à anticiper",[],{},{"nodeType":195,"data":1097,"content":1098},{},[1099,1103,1108,1112,1117,1121,1126,1130,1139,1143,1148],{"nodeType":199,"value":1100,"marks":1101,"data":1102},"En contrepartie des produits, l'entreprise doit faire face à un ensemble de ",[],{},{"nodeType":199,"value":1104,"marks":1105,"data":1107},"charges prévisionnelles",[1106],{"type":411},{},{"nodeType":199,"value":1109,"marks":1110,"data":1111}," réparties en",[],{},{"nodeType":199,"value":1113,"marks":1114,"data":1116}," six catégories",[1115],{"type":411},{},{"nodeType":199,"value":1118,"marks":1119,"data":1120},". La distinction fondamentale est la suivante : certaines charges sont fixes, d'autres sont ",[],{},{"nodeType":199,"value":1122,"marks":1123,"data":1125},"variables",[1124],{"type":411},{},{"nodeType":199,"value":1127,"marks":1128,"data":1129},". Cette ",[],{},{"nodeType":204,"data":1131,"content":1133},{"uri":1132},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/charges-variables-et-charges-fixes--quelles-differences/",[1134],{"nodeType":199,"value":1135,"marks":1136,"data":1138},"distinction",[1137],{"type":212},{},{"nodeType":199,"value":1140,"marks":1141,"data":1142}," est la base du calcul du ",[],{},{"nodeType":199,"value":1144,"marks":1145,"data":1147},"seuil de rentabilité",[1146],{"type":411},{},{"nodeType":199,"value":687,"marks":1149,"data":1150},[],{},{"nodeType":195,"data":1152,"content":1153},{},[1154,1158,1163],{"nodeType":199,"value":1155,"marks":1156,"data":1157},"Par ailleurs, le ",[],{},{"nodeType":199,"value":1159,"marks":1160,"data":1162},"statut juridique choisi",[1161],{"type":411},{},{"nodeType":199,"value":1164,"marks":1165,"data":1166}," (SASU/SAS ou EURL/SARL) a un impact direct sur les charges de personnel du dirigeant.",[],{},{"nodeType":1168,"data":1169,"content":1170},"heading-4",{},[1171],{"nodeType":199,"value":1172,"marks":1173,"data":1174},"Les charges fixes",[],{},{"nodeType":195,"data":1176,"content":1177},{},[1178,1182,1187],{"nodeType":199,"value":1179,"marks":1180,"data":1181},"Ce sont les dépenses qui restent ",[],{},{"nodeType":199,"value":1183,"marks":1184,"data":1186},"stables indépendamment du niveau d'activité",[1185],{"type":411},{},{"nodeType":199,"value":1188,"marks":1189,"data":1190}," :",[],{},{"nodeType":776,"data":1192,"content":1193},{},[1194,1209,1237,1252,1267],{"nodeType":780,"data":1195,"content":1196},{},[1197],{"nodeType":195,"data":1198,"content":1199},{},[1200,1205],{"nodeType":199,"value":1201,"marks":1202,"data":1204},"Loyer, assurances, entretien",[1203],{"type":411},{},{"nodeType":199,"value":1206,"marks":1207,"data":1208}," des locaux et du matériel, fournitures administratives ;",[],{},{"nodeType":780,"data":1210,"content":1211},{},[1212],{"nodeType":195,"data":1213,"content":1214},{},[1215,1220,1224,1233],{"nodeType":199,"value":1216,"marks":1217,"data":1219},"Rémunération du dirigeant ",[1218],{"type":411},{},{"nodeType":199,"value":1221,"marks":1222,"data":1223},"et cotisations sociales associées (",[],{},{"nodeType":204,"data":1225,"content":1227},{"uri":1226},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/travailleur-non-salarie-en-quoi-cela-consiste/",[1228],{"nodeType":199,"value":1229,"marks":1230,"data":1232},"régime TNS",[1231],{"type":212},{},{"nodeType":199,"value":1234,"marks":1235,"data":1236}," : ~40-45 % du revenu net / assimilé salarié : ~80 % du salaire net) ;",[],{},{"nodeType":780,"data":1238,"content":1239},{},[1240],{"nodeType":195,"data":1241,"content":1242},{},[1243,1248],{"nodeType":199,"value":1244,"marks":1245,"data":1247},"Salaires bruts des salariés",[1246],{"type":411},{},{"nodeType":199,"value":1249,"marks":1250,"data":1251},", charges sociales patronales, formation professionnelle continue ;",[],{},{"nodeType":780,"data":1253,"content":1254},{},[1255],{"nodeType":195,"data":1256,"content":1257},{},[1258,1263],{"nodeType":199,"value":1259,"marks":1260,"data":1262},"Dotations aux amortissements",[1261],{"type":411},{},{"nodeType":199,"value":1264,"marks":1265,"data":1266}," : tout investissement supérieur à 500 € HT doit être amorti sur sa durée d'utilisation prévue ;",[],{},{"nodeType":780,"data":1268,"content":1269},{},[1270],{"nodeType":195,"data":1271,"content":1272},{},[1273,1278,1282,1291],{"nodeType":199,"value":1274,"marks":1275,"data":1277},"Impôts et taxes",[1276],{"type":411},{},{"nodeType":199,"value":1279,"marks":1280,"data":1281}," : ",[],{},{"nodeType":204,"data":1283,"content":1285},{"uri":1284},"https://www.clementine.fr/blog/taxes-et-impots/cotisation-fonciere-des-entreprises-cfe/",[1286],{"nodeType":199,"value":1287,"marks":1288,"data":1290},"CFE",[1289],{"type":212},{},{"nodeType":199,"value":1292,"marks":1293,"data":1294}," (exonération possible la première année), taxe d'apprentissage. ",[],{},{"nodeType":1168,"data":1296,"content":1297},{},[1298],{"nodeType":199,"value":1299,"marks":1300,"data":1301},"Les charges variables",[],{},{"nodeType":195,"data":1303,"content":1304},{},[1305,1309,1314,1318,1323],{"nodeType":199,"value":1306,"marks":1307,"data":1308},"À l'inverse, les ",[],{},{"nodeType":199,"value":1310,"marks":1311,"data":1313},"charges variables",[1312],{"type":411},{},{"nodeType":199,"value":1315,"marks":1316,"data":1317}," sont directement ",[],{},{"nodeType":199,"value":1319,"marks":1320,"data":1322},"proportionnelles au chiffre d'affaires",[1321],{"type":411},{},{"nodeType":199,"value":1324,"marks":1325,"data":1326}," : achats de marchandises, sous-traitance, frais de transport, déplacement, emballages. Elles augmentent avec l'activité et diminuent en cas de baisse de régime.",[],{},{"nodeType":1168,"data":1328,"content":1329},{},[1330],{"nodeType":199,"value":1331,"marks":1332,"data":1333},"Les charges financières",[],{},{"nodeType":195,"data":1335,"content":1336},{},[1337,1341,1346,1350,1355],{"nodeType":199,"value":1338,"marks":1339,"data":1340},"Enfin, si l'entreprise recourt à un crédit bancaire, elle doit intégrer les ",[],{},{"nodeType":199,"value":1342,"marks":1343,"data":1345},"intérêts d'emprunt ",[1344],{"type":411},{},{"nodeType":199,"value":1347,"marks":1348,"data":1349},"dans le tableau. Ceux-ci se calculent à partir du tableau d'amortissement du prêt, ligne par ligne. Les ",[],{},{"nodeType":199,"value":1351,"marks":1352,"data":1354},"agios et frais bancaires",[1353],{"type":411},{},{"nodeType":199,"value":1356,"marks":1357,"data":1358}," courants s'y ajoutent.",[],{},{"nodeType":401,"data":1360,"content":1361},{},[1362],{"nodeType":199,"value":1363,"marks":1364,"data":1365},"Comment établir un compte de résultat prévisionnel ?",[],{},{"nodeType":195,"data":1367,"content":1368},{},[1369],{"nodeType":199,"value":1370,"marks":1371,"data":1373},"Exemple de compte de résultat prévisionnel",[1372],{"type":411},{},{"nodeType":1375,"data":1376,"content":1377},"table",{},[1378,1427,1469,1509,1549,1589,1629,1669,1709,1750,1791,1832,1872,1912,1952,1992,2033,2073,2113,2153,2193,2233,2273,2313,2353,2394,2434,2474,2514,2554,2594,2634,2675,2716,2756],{"nodeType":1379,"data":1380,"content":1381},"table-row",{},[1382,1394,1405,1416],{"nodeType":1383,"data":1384,"content":1385},"table-header-cell",{},[1386],{"nodeType":195,"data":1387,"content":1388},{},[1389],{"nodeType":199,"value":1390,"marks":1391,"data":1393},"Libellés",[1392],{"type":411},{},{"nodeType":1383,"data":1395,"content":1396},{},[1397],{"nodeType":195,"data":1398,"content":1399},{},[1400],{"nodeType":199,"value":1401,"marks":1402,"data":1404},"Année 1",[1403],{"type":411},{},{"nodeType":1383,"data":1406,"content":1407},{},[1408],{"nodeType":195,"data":1409,"content":1410},{},[1411],{"nodeType":199,"value":1412,"marks":1413,"data":1415},"Année 2",[1414],{"type":411},{},{"nodeType":1383,"data":1417,"content":1418},{},[1419],{"nodeType":195,"data":1420,"content":1421},{},[1422],{"nodeType":199,"value":1423,"marks":1424,"data":1426},"Année 3",[1425],{"type":411},{},{"nodeType":1379,"data":1428,"content":1429},{},[1430,1442,1451,1460],{"nodeType":1431,"data":1432,"content":1433},"table-cell",{},[1434],{"nodeType":195,"data":1435,"content":1436},{},[1437],{"nodeType":199,"value":1438,"marks":1439,"data":1441},"PRODUITS (HT)",[1440],{"type":411},{},{"nodeType":1431,"data":1443,"content":1444},{},[1445],{"nodeType":195,"data":1446,"content":1447},{},[1448],{"nodeType":199,"value":215,"marks":1449,"data":1450},[],{},{"nodeType":1431,"data":1452,"content":1453},{},[1454],{"nodeType":195,"data":1455,"content":1456},{},[1457],{"nodeType":199,"value":215,"marks":1458,"data":1459},[],{},{"nodeType":1431,"data":1461,"content":1462},{},[1463],{"nodeType":195,"data":1464,"content":1465},{},[1466],{"nodeType":199,"value":215,"marks":1467,"data":1468},[],{},{"nodeType":1379,"data":1470,"content":1471},{},[1472,1482,1491,1500],{"nodeType":1431,"data":1473,"content":1474},{},[1475],{"nodeType":195,"data":1476,"content":1477},{},[1478],{"nodeType":199,"value":1479,"marks":1480,"data":1481},"Ventes de marchandises",[],{},{"nodeType":1431,"data":1483,"content":1484},{},[1485],{"nodeType":195,"data":1486,"content":1487},{},[1488],{"nodeType":199,"value":215,"marks":1489,"data":1490},[],{},{"nodeType":1431,"data":1492,"content":1493},{},[1494],{"nodeType":195,"data":1495,"content":1496},{},[1497],{"nodeType":199,"value":215,"marks":1498,"data":1499},[],{},{"nodeType":1431,"data":1501,"content":1502},{},[1503],{"nodeType":195,"data":1504,"content":1505},{},[1506],{"nodeType":199,"value":215,"marks":1507,"data":1508},[],{},{"nodeType":1379,"data":1510,"content":1511},{},[1512,1522,1531,1540],{"nodeType":1431,"data":1513,"content":1514},{},[1515],{"nodeType":195,"data":1516,"content":1517},{},[1518],{"nodeType":199,"value":1519,"marks":1520,"data":1521},"Production stockée",[],{},{"nodeType":1431,"data":1523,"content":1524},{},[1525],{"nodeType":195,"data":1526,"content":1527},{},[1528],{"nodeType":199,"value":215,"marks":1529,"data":1530},[],{},{"nodeType":1431,"data":1532,"content":1533},{},[1534],{"nodeType":195,"data":1535,"content":1536},{},[1537],{"nodeType":199,"value":215,"marks":1538,"data":1539},[],{},{"nodeType":1431,"data":1541,"content":1542},{},[1543],{"nodeType":195,"data":1544,"content":1545},{},[1546],{"nodeType":199,"value":215,"marks":1547,"data":1548},[],{},{"nodeType":1379,"data":1550,"content":1551},{},[1552,1562,1571,1580],{"nodeType":1431,"data":1553,"content":1554},{},[1555],{"nodeType":195,"data":1556,"content":1557},{},[1558],{"nodeType":199,"value":1559,"marks":1560,"data":1561},"Prestations de services",[],{},{"nodeType":1431,"data":1563,"content":1564},{},[1565],{"nodeType":195,"data":1566,"content":1567},{},[1568],{"nodeType":199,"value":215,"marks":1569,"data":1570},[],{},{"nodeType":1431,"data":1572,"content":1573},{},[1574],{"nodeType":195,"data":1575,"content":1576},{},[1577],{"nodeType":199,"value":215,"marks":1578,"data":1579},[],{},{"nodeType":1431,"data":1581,"content":1582},{},[1583],{"nodeType":195,"data":1584,"content":1585},{},[1586],{"nodeType":199,"value":215,"marks":1587,"data":1588},[],{},{"nodeType":1379,"data":1590,"content":1591},{},[1592,1602,1611,1620],{"nodeType":1431,"data":1593,"content":1594},{},[1595],{"nodeType":195,"data":1596,"content":1597},{},[1598],{"nodeType":199,"value":1599,"marks":1600,"data":1601},"Subventions d’exploitation",[],{},{"nodeType":1431,"data":1603,"content":1604},{},[1605],{"nodeType":195,"data":1606,"content":1607},{},[1608],{"nodeType":199,"value":215,"marks":1609,"data":1610},[],{},{"nodeType":1431,"data":1612,"content":1613},{},[1614],{"nodeType":195,"data":1615,"content":1616},{},[1617],{"nodeType":199,"value":215,"marks":1618,"data":1619},[],{},{"nodeType":1431,"data":1621,"content":1622},{},[1623],{"nodeType":195,"data":1624,"content":1625},{},[1626],{"nodeType":199,"value":215,"marks":1627,"data":1628},[],{},{"nodeType":1379,"data":1630,"content":1631},{},[1632,1642,1651,1660],{"nodeType":1431,"data":1633,"content":1634},{},[1635],{"nodeType":195,"data":1636,"content":1637},{},[1638],{"nodeType":199,"value":1639,"marks":1640,"data":1641},"Produits financiers",[],{},{"nodeType":1431,"data":1643,"content":1644},{},[1645],{"nodeType":195,"data":1646,"content":1647},{},[1648],{"nodeType":199,"value":215,"marks":1649,"data":1650},[],{},{"nodeType":1431,"data":1652,"content":1653},{},[1654],{"nodeType":195,"data":1655,"content":1656},{},[1657],{"nodeType":199,"value":215,"marks":1658,"data":1659},[],{},{"nodeType":1431,"data":1661,"content":1662},{},[1663],{"nodeType":195,"data":1664,"content":1665},{},[1666],{"nodeType":199,"value":215,"marks":1667,"data":1668},[],{},{"nodeType":1379,"data":1670,"content":1671},{},[1672,1682,1691,1700],{"nodeType":1431,"data":1673,"content":1674},{},[1675],{"nodeType":195,"data":1676,"content":1677},{},[1678],{"nodeType":199,"value":1679,"marks":1680,"data":1681},"Produits exceptionnels",[],{},{"nodeType":1431,"data":1683,"content":1684},{},[1685],{"nodeType":195,"data":1686,"content":1687},{},[1688],{"nodeType":199,"value":215,"marks":1689,"data":1690},[],{},{"nodeType":1431,"data":1692,"content":1693},{},[1694],{"nodeType":195,"data":1695,"content":1696},{},[1697],{"nodeType":199,"value":215,"marks":1698,"data":1699},[],{},{"nodeType":1431,"data":1701,"content":1702},{},[1703],{"nodeType":195,"data":1704,"content":1705},{},[1706],{"nodeType":199,"value":215,"marks":1707,"data":1708},[],{},{"nodeType":1379,"data":1710,"content":1711},{},[1712,1723,1732,1741],{"nodeType":1431,"data":1713,"content":1714},{},[1715],{"nodeType":195,"data":1716,"content":1717},{},[1718],{"nodeType":199,"value":1719,"marks":1720,"data":1722},"TOTAL PRODUITS",[1721],{"type":411},{},{"nodeType":1431,"data":1724,"content":1725},{},[1726],{"nodeType":195,"data":1727,"content":1728},{},[1729],{"nodeType":199,"value":215,"marks":1730,"data":1731},[],{},{"nodeType":1431,"data":1733,"content":1734},{},[1735],{"nodeType":195,"data":1736,"content":1737},{},[1738],{"nodeType":199,"value":215,"marks":1739,"data":1740},[],{},{"nodeType":1431,"data":1742,"content":1743},{},[1744],{"nodeType":195,"data":1745,"content":1746},{},[1747],{"nodeType":199,"value":215,"marks":1748,"data":1749},[],{},{"nodeType":1379,"data":1751,"content":1752},{},[1753,1764,1773,1782],{"nodeType":1431,"data":1754,"content":1755},{},[1756],{"nodeType":195,"data":1757,"content":1758},{},[1759],{"nodeType":199,"value":1760,"marks":1761,"data":1763},"CHARGES (HT)",[1762],{"type":411},{},{"nodeType":1431,"data":1765,"content":1766},{},[1767],{"nodeType":195,"data":1768,"content":1769},{},[1770],{"nodeType":199,"value":215,"marks":1771,"data":1772},[],{},{"nodeType":1431,"data":1774,"content":1775},{},[1776],{"nodeType":195,"data":1777,"content":1778},{},[1779],{"nodeType":199,"value":215,"marks":1780,"data":1781},[],{},{"nodeType":1431,"data":1783,"content":1784},{},[1785],{"nodeType":195,"data":1786,"content":1787},{},[1788],{"nodeType":199,"value":215,"marks":1789,"data":1790},[],{},{"nodeType":1379,"data":1792,"content":1793},{},[1794,1805,1814,1823],{"nodeType":1431,"data":1795,"content":1796},{},[1797],{"nodeType":195,"data":1798,"content":1799},{},[1800],{"nodeType":199,"value":1801,"marks":1802,"data":1804},"Achat variables",[1803],{"type":411},{},{"nodeType":1431,"data":1806,"content":1807},{},[1808],{"nodeType":195,"data":1809,"content":1810},{},[1811],{"nodeType":199,"value":215,"marks":1812,"data":1813},[],{},{"nodeType":1431,"data":1815,"content":1816},{},[1817],{"nodeType":195,"data":1818,"content":1819},{},[1820],{"nodeType":199,"value":215,"marks":1821,"data":1822},[],{},{"nodeType":1431,"data":1824,"content":1825},{},[1826],{"nodeType":195,"data":1827,"content":1828},{},[1829],{"nodeType":199,"value":215,"marks":1830,"data":1831},[],{},{"nodeType":1379,"data":1833,"content":1834},{},[1835,1845,1854,1863],{"nodeType":1431,"data":1836,"content":1837},{},[1838],{"nodeType":195,"data":1839,"content":1840},{},[1841],{"nodeType":199,"value":1842,"marks":1843,"data":1844}," Achat de marchandises",[],{},{"nodeType":1431,"data":1846,"content":1847},{},[1848],{"nodeType":195,"data":1849,"content":1850},{},[1851],{"nodeType":199,"value":215,"marks":1852,"data":1853},[],{},{"nodeType":1431,"data":1855,"content":1856},{},[1857],{"nodeType":195,"data":1858,"content":1859},{},[1860],{"nodeType":199,"value":215,"marks":1861,"data":1862},[],{},{"nodeType":1431,"data":1864,"content":1865},{},[1866],{"nodeType":195,"data":1867,"content":1868},{},[1869],{"nodeType":199,"value":215,"marks":1870,"data":1871},[],{},{"nodeType":1379,"data":1873,"content":1874},{},[1875,1885,1894,1903],{"nodeType":1431,"data":1876,"content":1877},{},[1878],{"nodeType":195,"data":1879,"content":1880},{},[1881],{"nodeType":199,"value":1882,"marks":1883,"data":1884}," Sous-traitance",[],{},{"nodeType":1431,"data":1886,"content":1887},{},[1888],{"nodeType":195,"data":1889,"content":1890},{},[1891],{"nodeType":199,"value":215,"marks":1892,"data":1893},[],{},{"nodeType":1431,"data":1895,"content":1896},{},[1897],{"nodeType":195,"data":1898,"content":1899},{},[1900],{"nodeType":199,"value":215,"marks":1901,"data":1902},[],{},{"nodeType":1431,"data":1904,"content":1905},{},[1906],{"nodeType":195,"data":1907,"content":1908},{},[1909],{"nodeType":199,"value":215,"marks":1910,"data":1911},[],{},{"nodeType":1379,"data":1913,"content":1914},{},[1915,1925,1934,1943],{"nodeType":1431,"data":1916,"content":1917},{},[1918],{"nodeType":195,"data":1919,"content":1920},{},[1921],{"nodeType":199,"value":1922,"marks":1923,"data":1924}," Variation stock",[],{},{"nodeType":1431,"data":1926,"content":1927},{},[1928],{"nodeType":195,"data":1929,"content":1930},{},[1931],{"nodeType":199,"value":215,"marks":1932,"data":1933},[],{},{"nodeType":1431,"data":1935,"content":1936},{},[1937],{"nodeType":195,"data":1938,"content":1939},{},[1940],{"nodeType":199,"value":215,"marks":1941,"data":1942},[],{},{"nodeType":1431,"data":1944,"content":1945},{},[1946],{"nodeType":195,"data":1947,"content":1948},{},[1949],{"nodeType":199,"value":215,"marks":1950,"data":1951},[],{},{"nodeType":1379,"data":1953,"content":1954},{},[1955,1965,1974,1983],{"nodeType":1431,"data":1956,"content":1957},{},[1958],{"nodeType":195,"data":1959,"content":1960},{},[1961],{"nodeType":199,"value":1962,"marks":1963,"data":1964}," Fournitures",[],{},{"nodeType":1431,"data":1966,"content":1967},{},[1968],{"nodeType":195,"data":1969,"content":1970},{},[1971],{"nodeType":199,"value":215,"marks":1972,"data":1973},[],{},{"nodeType":1431,"data":1975,"content":1976},{},[1977],{"nodeType":195,"data":1978,"content":1979},{},[1980],{"nodeType":199,"value":215,"marks":1981,"data":1982},[],{},{"nodeType":1431,"data":1984,"content":1985},{},[1986],{"nodeType":195,"data":1987,"content":1988},{},[1989],{"nodeType":199,"value":215,"marks":1990,"data":1991},[],{},{"nodeType":1379,"data":1993,"content":1994},{},[1995,2006,2015,2024],{"nodeType":1431,"data":1996,"content":1997},{},[1998],{"nodeType":195,"data":1999,"content":2000},{},[2001],{"nodeType":199,"value":2002,"marks":2003,"data":2005},"Charges externes",[2004],{"type":411},{},{"nodeType":1431,"data":2007,"content":2008},{},[2009],{"nodeType":195,"data":2010,"content":2011},{},[2012],{"nodeType":199,"value":215,"marks":2013,"data":2014},[],{},{"nodeType":1431,"data":2016,"content":2017},{},[2018],{"nodeType":195,"data":2019,"content":2020},{},[2021],{"nodeType":199,"value":215,"marks":2022,"data":2023},[],{},{"nodeType":1431,"data":2025,"content":2026},{},[2027],{"nodeType":195,"data":2028,"content":2029},{},[2030],{"nodeType":199,"value":215,"marks":2031,"data":2032},[],{},{"nodeType":1379,"data":2034,"content":2035},{},[2036,2046,2055,2064],{"nodeType":1431,"data":2037,"content":2038},{},[2039],{"nodeType":195,"data":2040,"content":2041},{},[2042],{"nodeType":199,"value":2043,"marks":2044,"data":2045}," Loyer",[],{},{"nodeType":1431,"data":2047,"content":2048},{},[2049],{"nodeType":195,"data":2050,"content":2051},{},[2052],{"nodeType":199,"value":215,"marks":2053,"data":2054},[],{},{"nodeType":1431,"data":2056,"content":2057},{},[2058],{"nodeType":195,"data":2059,"content":2060},{},[2061],{"nodeType":199,"value":215,"marks":2062,"data":2063},[],{},{"nodeType":1431,"data":2065,"content":2066},{},[2067],{"nodeType":195,"data":2068,"content":2069},{},[2070],{"nodeType":199,"value":215,"marks":2071,"data":2072},[],{},{"nodeType":1379,"data":2074,"content":2075},{},[2076,2086,2095,2104],{"nodeType":1431,"data":2077,"content":2078},{},[2079],{"nodeType":195,"data":2080,"content":2081},{},[2082],{"nodeType":199,"value":2083,"marks":2084,"data":2085}," Assurances",[],{},{"nodeType":1431,"data":2087,"content":2088},{},[2089],{"nodeType":195,"data":2090,"content":2091},{},[2092],{"nodeType":199,"value":215,"marks":2093,"data":2094},[],{},{"nodeType":1431,"data":2096,"content":2097},{},[2098],{"nodeType":195,"data":2099,"content":2100},{},[2101],{"nodeType":199,"value":215,"marks":2102,"data":2103},[],{},{"nodeType":1431,"data":2105,"content":2106},{},[2107],{"nodeType":195,"data":2108,"content":2109},{},[2110],{"nodeType":199,"value":215,"marks":2111,"data":2112},[],{},{"nodeType":1379,"data":2114,"content":2115},{},[2116,2126,2135,2144],{"nodeType":1431,"data":2117,"content":2118},{},[2119],{"nodeType":195,"data":2120,"content":2121},{},[2122],{"nodeType":199,"value":2123,"marks":2124,"data":2125}," Entretien",[],{},{"nodeType":1431,"data":2127,"content":2128},{},[2129],{"nodeType":195,"data":2130,"content":2131},{},[2132],{"nodeType":199,"value":215,"marks":2133,"data":2134},[],{},{"nodeType":1431,"data":2136,"content":2137},{},[2138],{"nodeType":195,"data":2139,"content":2140},{},[2141],{"nodeType":199,"value":215,"marks":2142,"data":2143},[],{},{"nodeType":1431,"data":2145,"content":2146},{},[2147],{"nodeType":195,"data":2148,"content":2149},{},[2150],{"nodeType":199,"value":215,"marks":2151,"data":2152},[],{},{"nodeType":1379,"data":2154,"content":2155},{},[2156,2166,2175,2184],{"nodeType":1431,"data":2157,"content":2158},{},[2159],{"nodeType":195,"data":2160,"content":2161},{},[2162],{"nodeType":199,"value":2163,"marks":2164,"data":2165}," Honoraires",[],{},{"nodeType":1431,"data":2167,"content":2168},{},[2169],{"nodeType":195,"data":2170,"content":2171},{},[2172],{"nodeType":199,"value":215,"marks":2173,"data":2174},[],{},{"nodeType":1431,"data":2176,"content":2177},{},[2178],{"nodeType":195,"data":2179,"content":2180},{},[2181],{"nodeType":199,"value":215,"marks":2182,"data":2183},[],{},{"nodeType":1431,"data":2185,"content":2186},{},[2187],{"nodeType":195,"data":2188,"content":2189},{},[2190],{"nodeType":199,"value":215,"marks":2191,"data":2192},[],{},{"nodeType":1379,"data":2194,"content":2195},{},[2196,2206,2215,2224],{"nodeType":1431,"data":2197,"content":2198},{},[2199],{"nodeType":195,"data":2200,"content":2201},{},[2202],{"nodeType":199,"value":2203,"marks":2204,"data":2205}," Téléphone",[],{},{"nodeType":1431,"data":2207,"content":2208},{},[2209],{"nodeType":195,"data":2210,"content":2211},{},[2212],{"nodeType":199,"value":215,"marks":2213,"data":2214},[],{},{"nodeType":1431,"data":2216,"content":2217},{},[2218],{"nodeType":195,"data":2219,"content":2220},{},[2221],{"nodeType":199,"value":215,"marks":2222,"data":2223},[],{},{"nodeType":1431,"data":2225,"content":2226},{},[2227],{"nodeType":195,"data":2228,"content":2229},{},[2230],{"nodeType":199,"value":215,"marks":2231,"data":2232},[],{},{"nodeType":1379,"data":2234,"content":2235},{},[2236,2246,2255,2264],{"nodeType":1431,"data":2237,"content":2238},{},[2239],{"nodeType":195,"data":2240,"content":2241},{},[2242],{"nodeType":199,"value":2243,"marks":2244,"data":2245}," Publicité",[],{},{"nodeType":1431,"data":2247,"content":2248},{},[2249],{"nodeType":195,"data":2250,"content":2251},{},[2252],{"nodeType":199,"value":215,"marks":2253,"data":2254},[],{},{"nodeType":1431,"data":2256,"content":2257},{},[2258],{"nodeType":195,"data":2259,"content":2260},{},[2261],{"nodeType":199,"value":215,"marks":2262,"data":2263},[],{},{"nodeType":1431,"data":2265,"content":2266},{},[2267],{"nodeType":195,"data":2268,"content":2269},{},[2270],{"nodeType":199,"value":215,"marks":2271,"data":2272},[],{},{"nodeType":1379,"data":2274,"content":2275},{},[2276,2286,2295,2304],{"nodeType":1431,"data":2277,"content":2278},{},[2279],{"nodeType":195,"data":2280,"content":2281},{},[2282],{"nodeType":199,"value":2283,"marks":2284,"data":2285}," Transport",[],{},{"nodeType":1431,"data":2287,"content":2288},{},[2289],{"nodeType":195,"data":2290,"content":2291},{},[2292],{"nodeType":199,"value":215,"marks":2293,"data":2294},[],{},{"nodeType":1431,"data":2296,"content":2297},{},[2298],{"nodeType":195,"data":2299,"content":2300},{},[2301],{"nodeType":199,"value":215,"marks":2302,"data":2303},[],{},{"nodeType":1431,"data":2305,"content":2306},{},[2307],{"nodeType":195,"data":2308,"content":2309},{},[2310],{"nodeType":199,"value":215,"marks":2311,"data":2312},[],{},{"nodeType":1379,"data":2314,"content":2315},{},[2316,2326,2335,2344],{"nodeType":1431,"data":2317,"content":2318},{},[2319],{"nodeType":195,"data":2320,"content":2321},{},[2322],{"nodeType":199,"value":2323,"marks":2324,"data":2325}," Déplacements",[],{},{"nodeType":1431,"data":2327,"content":2328},{},[2329],{"nodeType":195,"data":2330,"content":2331},{},[2332],{"nodeType":199,"value":215,"marks":2333,"data":2334},[],{},{"nodeType":1431,"data":2336,"content":2337},{},[2338],{"nodeType":195,"data":2339,"content":2340},{},[2341],{"nodeType":199,"value":215,"marks":2342,"data":2343},[],{},{"nodeType":1431,"data":2345,"content":2346},{},[2347],{"nodeType":195,"data":2348,"content":2349},{},[2350],{"nodeType":199,"value":215,"marks":2351,"data":2352},[],{},{"nodeType":1379,"data":2354,"content":2355},{},[2356,2367,2376,2385],{"nodeType":1431,"data":2357,"content":2358},{},[2359],{"nodeType":195,"data":2360,"content":2361},{},[2362],{"nodeType":199,"value":2363,"marks":2364,"data":2366},"Frais de personnel",[2365],{"type":411},{},{"nodeType":1431,"data":2368,"content":2369},{},[2370],{"nodeType":195,"data":2371,"content":2372},{},[2373],{"nodeType":199,"value":215,"marks":2374,"data":2375},[],{},{"nodeType":1431,"data":2377,"content":2378},{},[2379],{"nodeType":195,"data":2380,"content":2381},{},[2382],{"nodeType":199,"value":215,"marks":2383,"data":2384},[],{},{"nodeType":1431,"data":2386,"content":2387},{},[2388],{"nodeType":195,"data":2389,"content":2390},{},[2391],{"nodeType":199,"value":215,"marks":2392,"data":2393},[],{},{"nodeType":1379,"data":2395,"content":2396},{},[2397,2407,2416,2425],{"nodeType":1431,"data":2398,"content":2399},{},[2400],{"nodeType":195,"data":2401,"content":2402},{},[2403],{"nodeType":199,"value":2404,"marks":2405,"data":2406}," Rémunération dirigeant",[],{},{"nodeType":1431,"data":2408,"content":2409},{},[2410],{"nodeType":195,"data":2411,"content":2412},{},[2413],{"nodeType":199,"value":215,"marks":2414,"data":2415},[],{},{"nodeType":1431,"data":2417,"content":2418},{},[2419],{"nodeType":195,"data":2420,"content":2421},{},[2422],{"nodeType":199,"value":215,"marks":2423,"data":2424},[],{},{"nodeType":1431,"data":2426,"content":2427},{},[2428],{"nodeType":195,"data":2429,"content":2430},{},[2431],{"nodeType":199,"value":215,"marks":2432,"data":2433},[],{},{"nodeType":1379,"data":2435,"content":2436},{},[2437,2447,2456,2465],{"nodeType":1431,"data":2438,"content":2439},{},[2440],{"nodeType":195,"data":2441,"content":2442},{},[2443],{"nodeType":199,"value":2444,"marks":2445,"data":2446}," Cotisations sociales",[],{},{"nodeType":1431,"data":2448,"content":2449},{},[2450],{"nodeType":195,"data":2451,"content":2452},{},[2453],{"nodeType":199,"value":215,"marks":2454,"data":2455},[],{},{"nodeType":1431,"data":2457,"content":2458},{},[2459],{"nodeType":195,"data":2460,"content":2461},{},[2462],{"nodeType":199,"value":215,"marks":2463,"data":2464},[],{},{"nodeType":1431,"data":2466,"content":2467},{},[2468],{"nodeType":195,"data":2469,"content":2470},{},[2471],{"nodeType":199,"value":215,"marks":2472,"data":2473},[],{},{"nodeType":1379,"data":2475,"content":2476},{},[2477,2487,2496,2505],{"nodeType":1431,"data":2478,"content":2479},{},[2480],{"nodeType":195,"data":2481,"content":2482},{},[2483],{"nodeType":199,"value":2484,"marks":2485,"data":2486}," Salaires charges",[],{},{"nodeType":1431,"data":2488,"content":2489},{},[2490],{"nodeType":195,"data":2491,"content":2492},{},[2493],{"nodeType":199,"value":215,"marks":2494,"data":2495},[],{},{"nodeType":1431,"data":2497,"content":2498},{},[2499],{"nodeType":195,"data":2500,"content":2501},{},[2502],{"nodeType":199,"value":215,"marks":2503,"data":2504},[],{},{"nodeType":1431,"data":2506,"content":2507},{},[2508],{"nodeType":195,"data":2509,"content":2510},{},[2511],{"nodeType":199,"value":215,"marks":2512,"data":2513},[],{},{"nodeType":1379,"data":2515,"content":2516},{},[2517,2527,2536,2545],{"nodeType":1431,"data":2518,"content":2519},{},[2520],{"nodeType":195,"data":2521,"content":2522},{},[2523],{"nodeType":199,"value":2524,"marks":2525,"data":2526},"Dotations amortissements",[],{},{"nodeType":1431,"data":2528,"content":2529},{},[2530],{"nodeType":195,"data":2531,"content":2532},{},[2533],{"nodeType":199,"value":215,"marks":2534,"data":2535},[],{},{"nodeType":1431,"data":2537,"content":2538},{},[2539],{"nodeType":195,"data":2540,"content":2541},{},[2542],{"nodeType":199,"value":215,"marks":2543,"data":2544},[],{},{"nodeType":1431,"data":2546,"content":2547},{},[2548],{"nodeType":195,"data":2549,"content":2550},{},[2551],{"nodeType":199,"value":215,"marks":2552,"data":2553},[],{},{"nodeType":1379,"data":2555,"content":2556},{},[2557,2567,2576,2585],{"nodeType":1431,"data":2558,"content":2559},{},[2560],{"nodeType":195,"data":2561,"content":2562},{},[2563],{"nodeType":199,"value":2564,"marks":2565,"data":2566},"Charges financières",[],{},{"nodeType":1431,"data":2568,"content":2569},{},[2570],{"nodeType":195,"data":2571,"content":2572},{},[2573],{"nodeType":199,"value":215,"marks":2574,"data":2575},[],{},{"nodeType":1431,"data":2577,"content":2578},{},[2579],{"nodeType":195,"data":2580,"content":2581},{},[2582],{"nodeType":199,"value":215,"marks":2583,"data":2584},[],{},{"nodeType":1431,"data":2586,"content":2587},{},[2588],{"nodeType":195,"data":2589,"content":2590},{},[2591],{"nodeType":199,"value":215,"marks":2592,"data":2593},[],{},{"nodeType":1379,"data":2595,"content":2596},{},[2597,2607,2616,2625],{"nodeType":1431,"data":2598,"content":2599},{},[2600],{"nodeType":195,"data":2601,"content":2602},{},[2603],{"nodeType":199,"value":2604,"marks":2605,"data":2606},"Charges exceptionnelles",[],{},{"nodeType":1431,"data":2608,"content":2609},{},[2610],{"nodeType":195,"data":2611,"content":2612},{},[2613],{"nodeType":199,"value":215,"marks":2614,"data":2615},[],{},{"nodeType":1431,"data":2617,"content":2618},{},[2619],{"nodeType":195,"data":2620,"content":2621},{},[2622],{"nodeType":199,"value":215,"marks":2623,"data":2624},[],{},{"nodeType":1431,"data":2626,"content":2627},{},[2628],{"nodeType":195,"data":2629,"content":2630},{},[2631],{"nodeType":199,"value":215,"marks":2632,"data":2633},[],{},{"nodeType":1379,"data":2635,"content":2636},{},[2637,2648,2657,2666],{"nodeType":1431,"data":2638,"content":2639},{},[2640],{"nodeType":195,"data":2641,"content":2642},{},[2643],{"nodeType":199,"value":2644,"marks":2645,"data":2647},"TOTAL CHARGES",[2646],{"type":411},{},{"nodeType":1431,"data":2649,"content":2650},{},[2651],{"nodeType":195,"data":2652,"content":2653},{},[2654],{"nodeType":199,"value":215,"marks":2655,"data":2656},[],{},{"nodeType":1431,"data":2658,"content":2659},{},[2660],{"nodeType":195,"data":2661,"content":2662},{},[2663],{"nodeType":199,"value":215,"marks":2664,"data":2665},[],{},{"nodeType":1431,"data":2667,"content":2668},{},[2669],{"nodeType":195,"data":2670,"content":2671},{},[2672],{"nodeType":199,"value":215,"marks":2673,"data":2674},[],{},{"nodeType":1379,"data":2676,"content":2677},{},[2678,2689,2698,2707],{"nodeType":1431,"data":2679,"content":2680},{},[2681],{"nodeType":195,"data":2682,"content":2683},{},[2684],{"nodeType":199,"value":2685,"marks":2686,"data":2688},"Résultat courant avant impôt",[2687],{"type":411},{},{"nodeType":1431,"data":2690,"content":2691},{},[2692],{"nodeType":195,"data":2693,"content":2694},{},[2695],{"nodeType":199,"value":215,"marks":2696,"data":2697},[],{},{"nodeType":1431,"data":2699,"content":2700},{},[2701],{"nodeType":195,"data":2702,"content":2703},{},[2704],{"nodeType":199,"value":215,"marks":2705,"data":2706},[],{},{"nodeType":1431,"data":2708,"content":2709},{},[2710],{"nodeType":195,"data":2711,"content":2712},{},[2713],{"nodeType":199,"value":215,"marks":2714,"data":2715},[],{},{"nodeType":1379,"data":2717,"content":2718},{},[2719,2729,2738,2747],{"nodeType":1431,"data":2720,"content":2721},{},[2722],{"nodeType":195,"data":2723,"content":2724},{},[2725],{"nodeType":199,"value":2726,"marks":2727,"data":2728},"Impôt sur les sociétés",[],{},{"nodeType":1431,"data":2730,"content":2731},{},[2732],{"nodeType":195,"data":2733,"content":2734},{},[2735],{"nodeType":199,"value":215,"marks":2736,"data":2737},[],{},{"nodeType":1431,"data":2739,"content":2740},{},[2741],{"nodeType":195,"data":2742,"content":2743},{},[2744],{"nodeType":199,"value":215,"marks":2745,"data":2746},[],{},{"nodeType":1431,"data":2748,"content":2749},{},[2750],{"nodeType":195,"data":2751,"content":2752},{},[2753],{"nodeType":199,"value":215,"marks":2754,"data":2755},[],{},{"nodeType":1379,"data":2757,"content":2758},{},[2759,2770,2779,2788],{"nodeType":1431,"data":2760,"content":2761},{},[2762],{"nodeType":195,"data":2763,"content":2764},{},[2765],{"nodeType":199,"value":2766,"marks":2767,"data":2769},"RÉSULTAT NET",[2768],{"type":411},{},{"nodeType":1431,"data":2771,"content":2772},{},[2773],{"nodeType":195,"data":2774,"content":2775},{},[2776],{"nodeType":199,"value":215,"marks":2777,"data":2778},[],{},{"nodeType":1431,"data":2780,"content":2781},{},[2782],{"nodeType":195,"data":2783,"content":2784},{},[2785],{"nodeType":199,"value":215,"marks":2786,"data":2787},[],{},{"nodeType":1431,"data":2789,"content":2790},{},[2791],{"nodeType":195,"data":2792,"content":2793},{},[2794],{"nodeType":199,"value":215,"marks":2795,"data":2796},[],{},{"nodeType":248,"data":2798,"content":2799},{},[2800],{"nodeType":199,"value":2801,"marks":2802,"data":2803},"La méthode en 5 étapes pour le construire",[],{},{"nodeType":195,"data":2805,"content":2806},{},[2807,2812],{"nodeType":199,"value":2808,"marks":2809,"data":2811},"Établir un compte de résultat prévisionnel ",[2810],{"type":411},{},{"nodeType":199,"value":2813,"marks":2814,"data":2815},"ne s'improvise pas. C'est un processus logique et séquentiel : chaque étape alimente la suivante. Commencer par les charges avant d'avoir validé le chiffre d'affaires, c'est construire sur du sable. Voici comment l'établir dans le bon ordre :",[],{},{"nodeType":969,"data":2817,"content":2818},{},[2819,2834,2849,2864,2879],{"nodeType":780,"data":2820,"content":2821},{},[2822],{"nodeType":195,"data":2823,"content":2824},{},[2825,2830],{"nodeType":199,"value":2826,"marks":2827,"data":2829},"Estimer le chiffre d'affaires prévisionnel →",[2828],{"type":411},{},{"nodeType":199,"value":2831,"marks":2832,"data":2833}," en croisant au moins deux méthodes (offre, panier moyen, analogie) pour valider la cohérence des hypothèses ;",[],{},{"nodeType":780,"data":2835,"content":2836},{},[2837],{"nodeType":195,"data":2838,"content":2839},{},[2840,2845],{"nodeType":199,"value":2841,"marks":2842,"data":2844},"Recenser toutes les charges fixes ",[2843],{"type":411},{},{"nodeType":199,"value":2846,"marks":2847,"data":2848},"→ loyer, salaires, cotisations sociales, assurances, honoraires de l'expert-comptable, fournitures ;",[],{},{"nodeType":780,"data":2850,"content":2851},{},[2852],{"nodeType":195,"data":2853,"content":2854},{},[2855,2860],{"nodeType":199,"value":2856,"marks":2857,"data":2859},"Calculer les dotations aux amortissements",[2858],{"type":411},{},{"nodeType":199,"value":2861,"marks":2862,"data":2863}," → inventaire de tous les investissements prévus, divisés par leur durée d'utilisation estimée ;",[],{},{"nodeType":780,"data":2865,"content":2866},{},[2867],{"nodeType":195,"data":2868,"content":2869},{},[2870,2875],{"nodeType":199,"value":2871,"marks":2872,"data":2874},"Intégrer les charges financières",[2873],{"type":411},{},{"nodeType":199,"value":2876,"marks":2877,"data":2878}," → intérêts d'emprunt uniquement (pas le remboursement du capital), extraits du tableau d'amortissement du crédit bancaire ;",[],{},{"nodeType":780,"data":2880,"content":2881},{},[2882],{"nodeType":195,"data":2883,"content":2884},{},[2885,2890,2894,2903],{"nodeType":199,"value":2886,"marks":2887,"data":2889},"Calculer le résultat net prévisionnel ",[2888],{"type":411},{},{"nodeType":199,"value":2891,"marks":2892,"data":2893},"→ en soustrayant l'",[],{},{"nodeType":204,"data":2895,"content":2897},{"uri":2896},"https://www.clementine.fr/blog/taxes-et-impots/le-regime-de-limpot-sur-les-societes-is/",[2898],{"nodeType":199,"value":2899,"marks":2900,"data":2902},"impôt sur les sociétés",[2901],{"type":212},{},{"nodeType":199,"value":2904,"marks":2905,"data":2906}," (si concerné) du résultat courant avant impôt. ",[],{},{"nodeType":195,"data":2908,"content":2909},{},[2910,2914,2919,2923,2928],{"nodeType":199,"value":2911,"marks":2912,"data":2913},"Ce tableau se présente sur ",[],{},{"nodeType":199,"value":2915,"marks":2916,"data":2918},"3 exercices comptables",[2917],{"type":411},{},{"nodeType":199,"value":2920,"marks":2921,"data":2922}," côte à côte (Année 1 / Année 2 / Année 3). Tous les montants sont exprimés ",[],{},{"nodeType":199,"value":2924,"marks":2925,"data":2927},"hors taxes",[2926],{"type":411},{},{"nodeType":199,"value":2929,"marks":2930,"data":2931},", sauf en cas de franchise en base de TVA. ",[],{},{"nodeType":195,"data":2933,"content":2934},{},[2935,2938,2943],{"nodeType":199,"value":719,"marks":2936,"data":2937},[],{},{"nodeType":199,"value":723,"marks":2939,"data":2942},[2940,2941],{"type":212},{"type":411},{},{"nodeType":199,"value":2944,"marks":2945,"data":2946}," : pour un premier modèle, Excel peut suffire. Mais pour un dossier bancaire ou une levée de fonds, une expertise comptable garantit la fiabilité et la cohérence de l'ensemble du plan financier.",[],{},{"nodeType":248,"data":2948,"content":2949},{},[2950],{"nodeType":199,"value":2951,"marks":2952,"data":2953},"Exemple de compte de résultat prévisionnel sur 3 ans",[],{},{"nodeType":195,"data":2955,"content":2956},{},[2957,2961,2966],{"nodeType":199,"value":2958,"marks":2959,"data":2960},"Pour illustrer concrètement comment l'établir, voici un ",[],{},{"nodeType":199,"value":2962,"marks":2963,"data":2965},"exemple de compte prévisionnel ",[2964],{"type":411},{},{"nodeType":199,"value":2967,"marks":2968,"data":2969},"pour un prestataire de services. Le chiffre d'affaires a été estimé par la méthode de l'offre : 200 jours facturables en année 1 × 600 € HT/jour = 120 000 €. La montée en puissance est progressive : 300 jours en année 2, 400 jours en année 3.",[],{},{"nodeType":1375,"data":2971,"content":2972},{},[2973,3015,3058,3101,3148,3190,3236,3279],{"nodeType":1379,"data":2974,"content":2975},{},[2976,2985,2995,3005],{"nodeType":1383,"data":2977,"content":2978},{},[2979],{"nodeType":195,"data":2980,"content":2981},{},[2982],{"nodeType":199,"value":215,"marks":2983,"data":2984},[],{},{"nodeType":1383,"data":2986,"content":2987},{},[2988],{"nodeType":195,"data":2989,"content":2990},{},[2991],{"nodeType":199,"value":1401,"marks":2992,"data":2994},[2993],{"type":411},{},{"nodeType":1383,"data":2996,"content":2997},{},[2998],{"nodeType":195,"data":2999,"content":3000},{},[3001],{"nodeType":199,"value":1412,"marks":3002,"data":3004},[3003],{"type":411},{},{"nodeType":1383,"data":3006,"content":3007},{},[3008],{"nodeType":195,"data":3009,"content":3010},{},[3011],{"nodeType":199,"value":1423,"marks":3012,"data":3014},[3013],{"type":411},{},{"nodeType":1379,"data":3016,"content":3017},{},[3018,3028,3038,3048],{"nodeType":1431,"data":3019,"content":3020},{},[3021],{"nodeType":195,"data":3022,"content":3023},{},[3024],{"nodeType":199,"value":3025,"marks":3026,"data":3027},"Chiffre d’affaires (HT)",[],{},{"nodeType":1431,"data":3029,"content":3030},{},[3031],{"nodeType":195,"data":3032,"content":3033},{},[3034],{"nodeType":199,"value":3035,"marks":3036,"data":3037},"120 000 €",[],{},{"nodeType":1431,"data":3039,"content":3040},{},[3041],{"nodeType":195,"data":3042,"content":3043},{},[3044],{"nodeType":199,"value":3045,"marks":3046,"data":3047},"180 000 €",[],{},{"nodeType":1431,"data":3049,"content":3050},{},[3051],{"nodeType":195,"data":3052,"content":3053},{},[3054],{"nodeType":199,"value":3055,"marks":3056,"data":3057},"240 000 €",[],{},{"nodeType":1379,"data":3059,"content":3060},{},[3061,3071,3081,3091],{"nodeType":1431,"data":3062,"content":3063},{},[3064],{"nodeType":195,"data":3065,"content":3066},{},[3067],{"nodeType":199,"value":3068,"marks":3069,"data":3070},"Charges d’exploitation",[],{},{"nodeType":1431,"data":3072,"content":3073},{},[3074],{"nodeType":195,"data":3075,"content":3076},{},[3077],{"nodeType":199,"value":3078,"marks":3079,"data":3080},"115 000 € *",[],{},{"nodeType":1431,"data":3082,"content":3083},{},[3084],{"nodeType":195,"data":3085,"content":3086},{},[3087],{"nodeType":199,"value":3088,"marks":3089,"data":3090},"155 000 €",[],{},{"nodeType":1431,"data":3092,"content":3093},{},[3094],{"nodeType":195,"data":3095,"content":3096},{},[3097],{"nodeType":199,"value":3098,"marks":3099,"data":3100},"195 000 €",[],{},{"nodeType":1379,"data":3102,"content":3103},{},[3104,3115,3126,3137],{"nodeType":1431,"data":3105,"content":3106},{},[3107],{"nodeType":195,"data":3108,"content":3109},{},[3110],{"nodeType":199,"value":3111,"marks":3112,"data":3114},"Résultat d’exploitation",[3113],{"type":411},{},{"nodeType":1431,"data":3116,"content":3117},{},[3118],{"nodeType":195,"data":3119,"content":3120},{},[3121],{"nodeType":199,"value":3122,"marks":3123,"data":3125},"5 000€",[3124],{"type":411},{},{"nodeType":1431,"data":3127,"content":3128},{},[3129],{"nodeType":195,"data":3130,"content":3131},{},[3132],{"nodeType":199,"value":3133,"marks":3134,"data":3136},"25 000 €",[3135],{"type":411},{},{"nodeType":1431,"data":3138,"content":3139},{},[3140],{"nodeType":195,"data":3141,"content":3142},{},[3143],{"nodeType":199,"value":3144,"marks":3145,"data":3147},"45 000 €",[3146],{"type":411},{},{"nodeType":1379,"data":3149,"content":3150},{},[3151,3160,3170,3180],{"nodeType":1431,"data":3152,"content":3153},{},[3154],{"nodeType":195,"data":3155,"content":3156},{},[3157],{"nodeType":199,"value":2564,"marks":3158,"data":3159},[],{},{"nodeType":1431,"data":3161,"content":3162},{},[3163],{"nodeType":195,"data":3164,"content":3165},{},[3166],{"nodeType":199,"value":3167,"marks":3168,"data":3169},"3 000 €",[],{},{"nodeType":1431,"data":3171,"content":3172},{},[3173],{"nodeType":195,"data":3174,"content":3175},{},[3176],{"nodeType":199,"value":3177,"marks":3178,"data":3179},"2 500 €",[],{},{"nodeType":1431,"data":3181,"content":3182},{},[3183],{"nodeType":195,"data":3184,"content":3185},{},[3186],{"nodeType":199,"value":3187,"marks":3188,"data":3189},"2 000 €",[],{},{"nodeType":1379,"data":3191,"content":3192},{},[3193,3204,3214,3225],{"nodeType":1431,"data":3194,"content":3195},{},[3196],{"nodeType":195,"data":3197,"content":3198},{},[3199],{"nodeType":199,"value":3200,"marks":3201,"data":3203},"Résultat courant avant IS",[3202],{"type":411},{},{"nodeType":1431,"data":3205,"content":3206},{},[3207],{"nodeType":195,"data":3208,"content":3209},{},[3210],{"nodeType":199,"value":3187,"marks":3211,"data":3213},[3212],{"type":411},{},{"nodeType":1431,"data":3215,"content":3216},{},[3217],{"nodeType":195,"data":3218,"content":3219},{},[3220],{"nodeType":199,"value":3221,"marks":3222,"data":3224},"22 500 €",[3223],{"type":411},{},{"nodeType":1431,"data":3226,"content":3227},{},[3228],{"nodeType":195,"data":3229,"content":3230},{},[3231],{"nodeType":199,"value":3232,"marks":3233,"data":3235},"43 000 €",[3234],{"type":411},{},{"nodeType":1379,"data":3237,"content":3238},{},[3239,3249,3259,3269],{"nodeType":1431,"data":3240,"content":3241},{},[3242],{"nodeType":195,"data":3243,"content":3244},{},[3245],{"nodeType":199,"value":3246,"marks":3247,"data":3248},"IS",[],{},{"nodeType":1431,"data":3250,"content":3251},{},[3252],{"nodeType":195,"data":3253,"content":3254},{},[3255],{"nodeType":199,"value":3256,"marks":3257,"data":3258},"300 €",[],{},{"nodeType":1431,"data":3260,"content":3261},{},[3262],{"nodeType":195,"data":3263,"content":3264},{},[3265],{"nodeType":199,"value":3266,"marks":3267,"data":3268},"3 375 €",[],{},{"nodeType":1431,"data":3270,"content":3271},{},[3272],{"nodeType":195,"data":3273,"content":3274},{},[3275],{"nodeType":199,"value":3276,"marks":3277,"data":3278},"6 500 €",[],{},{"nodeType":1379,"data":3280,"content":3281},{},[3282,3292,3302,3312],{"nodeType":1431,"data":3283,"content":3284},{},[3285],{"nodeType":195,"data":3286,"content":3287},{},[3288],{"nodeType":199,"value":3289,"marks":3290,"data":3291},"Résultat net prévisionnel",[],{},{"nodeType":1431,"data":3293,"content":3294},{},[3295],{"nodeType":195,"data":3296,"content":3297},{},[3298],{"nodeType":199,"value":3299,"marks":3300,"data":3301},"1 700 €",[],{},{"nodeType":1431,"data":3303,"content":3304},{},[3305],{"nodeType":195,"data":3306,"content":3307},{},[3308],{"nodeType":199,"value":3309,"marks":3310,"data":3311},"19 125 €",[],{},{"nodeType":1431,"data":3313,"content":3314},{},[3315],{"nodeType":195,"data":3316,"content":3317},{},[3318],{"nodeType":199,"value":3319,"marks":3320,"data":3321},"36 500 €",[],{},{"nodeType":195,"data":3323,"content":3324},{},[3325,3329,3338,3342,3351],{"nodeType":199,"value":3326,"marks":3327,"data":3328},"* Les 115 000 € de ",[],{},{"nodeType":204,"data":3330,"content":3332},{"uri":3331},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/charges-dexploitation/",[3333],{"nodeType":199,"value":3334,"marks":3335,"data":3337},"charges d'exploitation",[3336],{"type":212},{},{"nodeType":199,"value":3339,"marks":3340,"data":3341}," intègrent la rémunération du dirigeant et ses cotisations sociales (environ 58 000 €), le loyer (12 000 €), les ",[],{},{"nodeType":204,"data":3343,"content":3345},{"uri":3344},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/dotation-aux-amortissements/",[3346],{"nodeType":199,"value":3347,"marks":3348,"data":3350},"dotations aux amortissements",[3349],{"type":212},{},{"nodeType":199,"value":3352,"marks":3353,"data":3354}," (8 000 €) et les frais généraux restants (37 000 €). ",[],{},{"nodeType":195,"data":3356,"content":3357},{},[3358],{"nodeType":199,"value":3359,"marks":3360,"data":3362},"Lecture étape par étape :",[3361],{"type":411},{},{"nodeType":776,"data":3364,"content":3365},{},[3366,3380,3394],{"nodeType":780,"data":3367,"content":3368},{},[3369],{"nodeType":195,"data":3370,"content":3371},{},[3372,3376],{"nodeType":199,"value":1401,"marks":3373,"data":3375},[3374],{"type":411},{},{"nodeType":199,"value":3377,"marks":3378,"data":3379}," : l'activité démarre lentement, les charges pèsent lourd. Le résultat net est positif mais très faible (1 700 €). C'est normal en phase de démarrage ;",[],{},{"nodeType":780,"data":3381,"content":3382},{},[3383],{"nodeType":195,"data":3384,"content":3385},{},[3386,3390],{"nodeType":199,"value":1412,"marks":3387,"data":3389},[3388],{"type":411},{},{"nodeType":199,"value":3391,"marks":3392,"data":3393}," : la montée en charge compense les charges fixes qui, elles, restent stables. Le résultat net progresse significativement à 19 125 € ;",[],{},{"nodeType":780,"data":3395,"content":3396},{},[3397],{"nodeType":195,"data":3398,"content":3399},{},[3400,3405,3409,3418],{"nodeType":199,"value":3401,"marks":3402,"data":3404},"Année 3 ",[3403],{"type":411},{},{"nodeType":199,"value":3406,"marks":3407,"data":3408},": l'activité atteint sa maturité. Le ",[],{},{"nodeType":204,"data":3410,"content":3412},{"uri":3411},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/resultat-courant-avant-impot/",[3413],{"nodeType":199,"value":3414,"marks":3415,"data":3417},"résultat courant avant IS",[3416],{"type":212},{},{"nodeType":199,"value":3419,"marks":3420,"data":3421}," est de 43 000 €. L'IS se calcule en deux temps : 15 % sur les 42 500 premiers euros (= 6 375 €), puis 25 % sur les 500 € restants (= 125 €), soit 6 500 € d'IS au total.",[],{},{"nodeType":195,"data":3423,"content":3424},{},[3425,3428,3434,3438],{"nodeType":199,"value":719,"marks":3426,"data":3427},[],{},{"nodeType":199,"value":3429,"marks":3430,"data":3433},"À noter",[3431,3432],{"type":212},{"type":411},{},{"nodeType":199,"value":627,"marks":3435,"data":3437},[3436],{"type":411},{},{"nodeType":199,"value":3439,"marks":3440,"data":3441},": le résultat net prévisionnel de l'année 3 (36 500 €) est la donnée que le banquier analysera en priorité pour évaluer la capacité de remboursement de l'emprunt et juger la solidité financière du projet. ",[],{},{"nodeType":401,"data":3443,"content":3444},{},[3445],{"nodeType":199,"value":3446,"marks":3447,"data":3448},"Comment réaliser un compte de résultat prévisionnel fiable ?",[],{},{"nodeType":248,"data":3450,"content":3451},{},[3452],{"nodeType":199,"value":3453,"marks":3454,"data":3455},"Les 5 erreurs à éviter absolument",[],{},{"nodeType":195,"data":3457,"content":3458},{},[3459,3463,3468,3472,3477,3481,3486],{"nodeType":199,"value":3460,"marks":3461,"data":3462},"Un ",[],{},{"nodeType":199,"value":3464,"marks":3465,"data":3467},"prévisionnel trop optimiste ",[3466],{"type":411},{},{"nodeType":199,"value":3469,"marks":3470,"data":3471},"est aussi dangereux qu'un",[],{},{"nodeType":199,"value":3473,"marks":3474,"data":3476}," prévisionnel sous-estimé",[3475],{"type":411},{},{"nodeType":199,"value":3478,"marks":3479,"data":3480},". Dans les deux cas, la viabilité du projet est remise en question par le banquier ou l'investisseur. Or, les ",[],{},{"nodeType":199,"value":3482,"marks":3483,"data":3485},"erreurs les plus fréquentes",[3484],{"type":411},{},{"nodeType":199,"value":3487,"marks":3488,"data":3489}," sont précisément les plus rédhibitoires. Voici les cinq à éviter pour réaliser un compte fiable et crédible :",[],{},{"nodeType":969,"data":3491,"content":3492},{},[3493,3508,3523,3538,3553],{"nodeType":780,"data":3494,"content":3495},{},[3496],{"nodeType":195,"data":3497,"content":3498},{},[3499,3504],{"nodeType":199,"value":3500,"marks":3501,"data":3503},"Sur-estimer le CA dès la première année",[3502],{"type":411},{},{"nodeType":199,"value":3505,"marks":3506,"data":3507}," : les premiers mois d'activité sont toujours plus lents que prévu. Le démarrage prend du temps, les premiers clients aussi. Une montée en charge progressive est bien plus crédible qu'un CA immédiatement élevé ;",[],{},{"nodeType":780,"data":3509,"content":3510},{},[3511],{"nodeType":195,"data":3512,"content":3513},{},[3514,3519],{"nodeType":199,"value":3515,"marks":3516,"data":3518},"Oublier les dotations aux amortissements",[3517],{"type":411},{},{"nodeType":199,"value":3520,"marks":3521,"data":3522}," : c'est une charge qui ne génère aucune sortie de trésorerie, ce qui la rend invisible au quotidien. Pourtant, elle réduit le résultat imposable et doit impérativement figurer dans le tableau ;",[],{},{"nodeType":780,"data":3524,"content":3525},{},[3526],{"nodeType":195,"data":3527,"content":3528},{},[3529,3534],{"nodeType":199,"value":3530,"marks":3531,"data":3533},"Ne pas intégrer la rémunération du dirigeant",[3532],{"type":411},{},{"nodeType":199,"value":3535,"marks":3536,"data":3537}," : en particulier pour les gérants associés relevant du régime TNS. La rémunération du dirigeant est une charge de l'entreprise : l'omettre fausse l'ensemble du prévisionnel ;",[],{},{"nodeType":780,"data":3539,"content":3540},{},[3541],{"nodeType":195,"data":3542,"content":3543},{},[3544,3549],{"nodeType":199,"value":3545,"marks":3546,"data":3548},"Sous-estimer les cotisations sociales ",[3547],{"type":411},{},{"nodeType":199,"value":3550,"marks":3551,"data":3552},": le projet entrepreneurial bute souvent sur ce point. Comptez ~40 à 45 % du revenu net pour un TNS, et jusqu'à ~80 % du salaire net pour un dirigeant assimilé salarié. L'écart est considérable ;",[],{},{"nodeType":780,"data":3554,"content":3555},{},[3556],{"nodeType":195,"data":3557,"content":3558},{},[3559,3564],{"nodeType":199,"value":3560,"marks":3561,"data":3563},"Prévoir des charges exceptionnelles ",[3562],{"type":411},{},{"nodeType":199,"value":3565,"marks":3566,"data":3567},": par définition difficile à anticiper et quasi impossible à justifier face à un banquier. Sauf événement majeur identifié, ce poste est à éviter dans un prévisionnel.",[],{},{"nodeType":248,"data":3569,"content":3570},{},[3571],{"nodeType":199,"value":3572,"marks":3573,"data":3574},"Cohérence avec les autres documents du plan de financement",[],{},{"nodeType":195,"data":3576,"content":3577},{},[3578,3581,3586,3590,3595,3599,3604],{"nodeType":199,"value":3460,"marks":3579,"data":3580},[],{},{"nodeType":199,"value":3582,"marks":3583,"data":3585},"compte de résultat prévisionnel",[3584],{"type":411},{},{"nodeType":199,"value":3587,"marks":3588,"data":3589}," ne vit pas seul. Il s'inscrit dans un ",[],{},{"nodeType":199,"value":3591,"marks":3592,"data":3594},"ensemble de quatre tableaux financiers",[3593],{"type":411},{},{"nodeType":199,"value":3596,"marks":3597,"data":3598}," indissociables qui constituent le",[],{},{"nodeType":199,"value":3600,"marks":3601,"data":3603}," plan financier du business plan",[3602],{"type":411},{},{"nodeType":199,"value":3605,"marks":3606,"data":3607},". Toute incohérence entre eux, notamment sur le montant des amortissements ou des charges financières, constitue un signal d'alerte immédiat.",[],{},{"nodeType":195,"data":3609,"content":3610},{},[3611,3615,3620],{"nodeType":199,"value":3612,"marks":3613,"data":3614},"Les ",[],{},{"nodeType":199,"value":3616,"marks":3617,"data":3619},"quatre documents",[3618],{"type":411},{},{"nodeType":199,"value":3621,"marks":3622,"data":3623}," à aligner sont les suivants :",[],{},{"nodeType":969,"data":3625,"content":3626},{},[3627,3641,3656,3671],{"nodeType":780,"data":3628,"content":3629},{},[3630],{"nodeType":195,"data":3631,"content":3632},{},[3633,3637],{"nodeType":199,"value":533,"marks":3634,"data":3636},[3635],{"type":411},{},{"nodeType":199,"value":3638,"marks":3639,"data":3640}," → mesure la rentabilité sur 3 exercices ;",[],{},{"nodeType":780,"data":3642,"content":3643},{},[3644],{"nodeType":195,"data":3645,"content":3646},{},[3647,3652],{"nodeType":199,"value":3648,"marks":3649,"data":3651},"Plan de financement",[3650],{"type":411},{},{"nodeType":199,"value":3653,"marks":3654,"data":3655}," → compare les besoins initiaux aux ressources disponibles ;",[],{},{"nodeType":780,"data":3657,"content":3658},{},[3659],{"nodeType":195,"data":3660,"content":3661},{},[3662,3667],{"nodeType":199,"value":3663,"marks":3664,"data":3666},"Tableau de trésorerie",[3665],{"type":411},{},{"nodeType":199,"value":3668,"marks":3669,"data":3670}," → suit les flux de cash mois par mois ;",[],{},{"nodeType":780,"data":3672,"content":3673},{},[3674],{"nodeType":195,"data":3675,"content":3676},{},[3677,3680,3690,3694],{"nodeType":199,"value":215,"marks":3678,"data":3679},[],{},{"nodeType":204,"data":3681,"content":3683},{"uri":3682},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/a-quoi-sert-le-bilan-previsionnel/",[3684],{"nodeType":199,"value":3685,"marks":3686,"data":3689},"Bilan prévisionnel",[3687,3688],{"type":212},{"type":411},{},{"nodeType":199,"value":627,"marks":3691,"data":3693},[3692],{"type":411},{},{"nodeType":199,"value":3695,"marks":3696,"data":3697},"→ photographie du patrimoine en fin de chaque exercice. ",[],{},{"nodeType":195,"data":3699,"content":3700},{},[3701,3706,3710,3715,3719,3728],{"nodeType":199,"value":3702,"marks":3703,"data":3705},"Deux indicateurs clés ",[3704],{"type":411},{},{"nodeType":199,"value":3707,"marks":3708,"data":3709},"se calculent directement à partir du compte de résultat prévisionnel et intéressent particulièrement les financeurs. D'abord, la ",[],{},{"nodeType":199,"value":3711,"marks":3712,"data":3714},"capacité d'autofinancement",[3713],{"type":411},{},{"nodeType":199,"value":3716,"marks":3717,"data":3718}," (",[],{},{"nodeType":204,"data":3720,"content":3722},{"uri":3721},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/la-capacite-dautofinancement/",[3723],{"nodeType":199,"value":3724,"marks":3725,"data":3727},"CAF",[3726],{"type":212},{},{"nodeType":199,"value":3729,"marks":3730,"data":3731}," = résultat net + dotations aux amortissements), qui mesure la capacité à rembourser les emprunts sans recourir à un financement externe. ",[],{},{"nodeType":195,"data":3733,"content":3734},{},[3735,3739,3743,3752,3756],{"nodeType":199,"value":3736,"marks":3737,"data":3738},"Ensuite, le",[],{},{"nodeType":199,"value":627,"marks":3740,"data":3742},[3741],{"type":411},{},{"nodeType":204,"data":3744,"content":3746},{"uri":3745},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/seuil-de-rentabilite/",[3747],{"nodeType":199,"value":1144,"marks":3748,"data":3751},[3749,3750],{"type":212},{"type":411},{},{"nodeType":199,"value":627,"marks":3753,"data":3755},[3754],{"type":411},{},{"nodeType":199,"value":3757,"marks":3758,"data":3759},"(charges fixes ÷ marge sur coûts variables / CA), qui détermine le chiffre d'affaires minimum à atteindre pour ne pas générer de perte.",[],{},{"nodeType":248,"data":3761,"content":3762},{},[3763],{"nodeType":199,"value":3764,"marks":3765,"data":3766},"Les soldes intermédiaires de gestion pour analyser votre prévisionnel",[],{},{"nodeType":195,"data":3768,"content":3769},{},[3770,3774,3779,3783,3792,3796,3801,3805,3810],{"nodeType":199,"value":3771,"marks":3772,"data":3773},"Savoir comment faire pour construire un compte de résultat prévisionnel, c'est déjà bien. Mais pour analyser en profondeur la",[],{},{"nodeType":199,"value":3775,"marks":3776,"data":3778}," performance de l'entreprise",[3777],{"type":411},{},{"nodeType":199,"value":3780,"marks":3781,"data":3782}," et en tirer de véritables avantages, il faut aller plus loin avec les ",[],{},{"nodeType":204,"data":3784,"content":3786},{"uri":3785},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/les-soldes-intermediaires-de-gestion/",[3787],{"nodeType":199,"value":3788,"marks":3789,"data":3791},"soldes intermédiaires de gestion",[3790],{"type":212},{},{"nodeType":199,"value":3793,"marks":3794,"data":3795}," (SIG). Cet ",[],{},{"nodeType":199,"value":3797,"marks":3798,"data":3800},"outil essentiel de la comptabilité",[3799],{"type":411},{},{"nodeType":199,"value":3802,"marks":3803,"data":3804}," décompose le compte de résultat en indicateurs successifs, chacun apportant une",[],{},{"nodeType":199,"value":3806,"marks":3807,"data":3809}," information spécifique",[3808],{"type":411},{},{"nodeType":199,"value":3811,"marks":3812,"data":3813}," sur la création de valeur au sein de l'entreprise.",[],{},{"nodeType":195,"data":3815,"content":3816},{},[3817],{"nodeType":199,"value":3818,"marks":3819,"data":3821},"Les quatre SIG les plus utiles dans un prévisionnel :",[3820],{"type":411},{},{"nodeType":776,"data":3823,"content":3824},{},[3825,3847,3857,3879],{"nodeType":780,"data":3826,"content":3827},{},[3828],{"nodeType":195,"data":3829,"content":3830},{},[3831,3834,3843],{"nodeType":199,"value":215,"marks":3832,"data":3833},[],{},{"nodeType":204,"data":3835,"content":3837},{"uri":3836},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/calcul-marge-commerciale/",[3838],{"nodeType":199,"value":3839,"marks":3840,"data":3842},"Marge commerciale",[3841],{"type":212},{},{"nodeType":199,"value":3844,"marks":3845,"data":3846}," (ventes de marchandises − coût d'achat des marchandises) → premier élément à déterminer pour toute activité de négoce, par exemple ;",[],{},{"nodeType":780,"data":3848,"content":3849},{},[3850],{"nodeType":195,"data":3851,"content":3852},{},[3853],{"nodeType":199,"value":3854,"marks":3855,"data":3856},"Marge brute → indicateur de la rentabilité sur les ventes, avant charges fixes ;",[],{},{"nodeType":780,"data":3858,"content":3859},{},[3860],{"nodeType":195,"data":3861,"content":3862},{},[3863,3866,3875],{"nodeType":199,"value":215,"marks":3864,"data":3865},[],{},{"nodeType":204,"data":3867,"content":3869},{"uri":3868},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/calcul-valeur-ajoutee/",[3870],{"nodeType":199,"value":3871,"marks":3872,"data":3874},"Valeur ajoutée",[3873],{"type":212},{},{"nodeType":199,"value":3876,"marks":3877,"data":3878}," → mesure la richesse créée par l'entreprise après déduction des consommations intermédiaires ;",[],{},{"nodeType":780,"data":3880,"content":3881},{},[3882],{"nodeType":195,"data":3883,"content":3884},{},[3885,3888,3897],{"nodeType":199,"value":215,"marks":3886,"data":3887},[],{},{"nodeType":204,"data":3889,"content":3891},{"uri":3890},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/excedent-brut-exploitation/",[3892],{"nodeType":199,"value":3893,"marks":3894,"data":3896},"Excédent Brut d'Exploitation",[3895],{"type":212},{},{"nodeType":199,"value":3898,"marks":3899,"data":3900}," (EBE) → outil de business plan décisif, il mesure la rentabilité opérationnelle avant amortissements et charges financières. ",[],{},{"nodeType":195,"data":3902,"content":3903},{},[3904,3908,3913],{"nodeType":199,"value":3905,"marks":3906,"data":3907},"Ces SIG permettent également de",[],{},{"nodeType":199,"value":3909,"marks":3910,"data":3912}," vérifier la cohérence des hypothèses retenues",[3911],{"type":411},{},{"nodeType":199,"value":3914,"marks":3915,"data":3916}," : si la marge brute est insuffisante pour couvrir les charges fixes dès l'année 1, c'est un signal à corriger avant de soumettre le dossier.",[],{},{"nodeType":195,"data":3918,"content":3919},{},[3920],{"nodeType":199,"value":3921,"marks":3922,"data":3923},"Pourquoi élaborer et développer ces calculs en amont? Parce que les bénéfices concrets sont immédiats : repérer si des charges exceptionnelles récurrentes pèsent sur le résultat, et garantir la crédibilité du document face à tout investisseur.",[],{},{"nodeType":401,"data":3925,"content":3926},{},[3927],{"nodeType":199,"value":3928,"marks":3929,"data":3930},"Comment Clementine vous accompagne après votre prévisionnel ?",[],{},{"nodeType":195,"data":3932,"content":3933},{},[3934,3938,3942,3946,3951],{"nodeType":199,"value":3935,"marks":3936,"data":3937},"Votre ",[],{},{"nodeType":199,"value":554,"marks":3939,"data":3941},[3940],{"type":411},{},{"nodeType":199,"value":3943,"marks":3944,"data":3945},"est validé et votre projet entrepreneurial lancé. Vient alors l'étape suivante : tenir une",[],{},{"nodeType":199,"value":3947,"marks":3948,"data":3950}," comptabilité fiable",[3949],{"type":411},{},{"nodeType":199,"value":3952,"marks":3953,"data":3954},", conforme et à jour. C'est exactement ce que fait Clementine.",[],{},{"nodeType":195,"data":3956,"content":3957},{},[3958],{"nodeType":199,"value":3959,"marks":3960,"data":3961},"Bilan avec attestation, liasse fiscale, déclarations d'IS, conseils illimités par chat ou e-mail : notre équipe d'experts-comptables prend en charge l'ensemble de vos obligations comptables, dès le premier exercice.",[],{},{"nodeType":195,"data":3963,"content":3964},{},[3965],{"nodeType":199,"value":3966,"marks":3967,"data":3968},"Plus de 20 000 entrepreneurs font déjà confiance à Clementine pour leur comptabilité.",[],{},{"nodeType":195,"data":3970,"content":3971},{},[3972,3976,3985],{"nodeType":199,"value":3973,"marks":3974,"data":3975},"👉 Découvrez ",[],{},{"nodeType":204,"data":3977,"content":3979},{"uri":3978},"https://www.clementine.fr/expertise-comptable/",[3980],{"nodeType":199,"value":3981,"marks":3982,"data":3984},"Clementine",[3983],{"type":212},{},{"nodeType":199,"value":3986,"marks":3987,"data":3988}," à partir de 75 € HT/mois (tarif sociétés).",[],{},{"nodeType":401,"data":3990,"content":3991},{},[3992],{"nodeType":199,"value":3993,"marks":3994,"data":3995},"FAQ",[],{},{"nodeType":248,"data":3997,"content":3998},{},[3999],{"nodeType":199,"value":4000,"marks":4001,"data":4002},"Quel taux d'IS appliquer dans un compte de résultat prévisionnel ?",[],{},{"nodeType":195,"data":4004,"content":4005},{},[4006],{"nodeType":199,"value":4007,"marks":4008,"data":4009},"Le taux standard est de 25 % pour les sociétés soumises à l'IS. Les PME éligibles bénéficient d'un taux réduit de 15 % sur les 42 500 premiers euros de bénéfice, sous certaines conditions.",[],{},"Compte de résultat prévisionnel : comment l'établir ?","Qu'est-ce qu'un compte de résultat prévisionnel ? Découvrez comment l'établir en 2026, quels éléments inclure et comment calculer le résultat net prévisionnel. ",["Island",4013],{"key":4014,"result":4015},"FooterRight_xChizOkZHtfKMx5OucLyrTuMks1upRtLOjoJMGXqo",{"head":4016},{},["Island",4018],{"key":4019,"result":4020},"FooterBottom_SscEr0q32ZkdOufuXx5gAIgjWbNuigcJd3pxKDYeqc",{"head":4021},{},["Island",4023],{"key":4024,"result":4025},"PromotionModalContent_Djo69sGGP7gOnSn6zLgYPPnxq9dVaG0JrR147xTmAE",{"head":4026},{},["Island",4028],{"key":4029,"result":4030},"BlogArticleTocLinks_7Mh1dkfZgTkmnzOM8F5uTd9vw7f1bBAQ7y6zWIj8E0",{"head":4031},{},["Island",4033],{"key":4034,"result":4035},"BlogArticleContent_9sStmy5bfKzi2aC4lfomN3ZY4IOG0z97gniN0EUBY",{"head":4036},{"link":4037,"script":4043},[4038],{"rel":4039,"as":4040,"href":4041,"imagesizes":4042},"preload","image","https://images.ctfassets.net/97bcek6xbwhd/2IXY5ivQLujlHOZJGechjZ/fef95c0a2e682fb158ecc28b23181e44/78553355-95fa-4b39-89b1-5c27236dd2ab.webp?w=1536&h=864&fm=webp","(max-width: 768px) 100vw, (max-width: 1024px) 100vw, (max-width: 1280px) 50vw, (max-width: 1536px) 50vw, 50vw",[4044],{"type":4045,"key":4046,"nodes":4047,"tagPriority":4051,"data-nuxt-schema-org":4052},"application/ld+json","schema-org-graph",[4048],{"name":4000,"acceptedAnswer":4049,"_resolver":4050},"\u003Cp>Le taux standard est de 25 % pour les sociétés soumises à l&#39;IS. Les PME éligibles bénéficient d&#39;un taux réduit de 15 % sur les 42 500 premiers euros de bénéfice, sous certaines conditions.\u003C/p>","question","high",true,["Island",4054],{"key":4055,"result":4056},"PromotionBarContent_qgH3DzkwsibRJb04DapaWuiLSDmQOKgVzF5L49Ow20",{"head":4057},{},["Island",4059],{"key":4060,"result":4061},"BlogSectionRelated_ZZsM7M41HsnDMVWogBL7T38ZeU5nBjjkrqgi3Ik",{"head":4062},{},"3860",1786950126290]