{"id":350,"date":"2017-06-20T00:00:00","date_gmt":"2017-06-20T00:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2017\/06\/20\/le-bilan-comptable\/"},"modified":"2022-09-05T14:18:15","modified_gmt":"2022-09-05T12:18:15","slug":"le-bilan-comptable","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-bilan-comptable\/","title":{"rendered":"Le bilan comptable"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Le bilan comptable est une photographie de l'entreprise \u00e0 un instant donn\u00e9 qui permet de d\u00e9terminer la valeur et la structure financi\u00e8re de l'entreprise, en comparant ce qu'elle poss\u00e8de par rapport \u00e0 ce qu'elle doit. C'est un \u00e9galement le document qui permet \u00e0 vos partenaires financiers de mieux conna\u00eetre votre entreprise.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qu'est-ce-que le bilan comptable ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Le bilan comptable d'une entreprise est le recensement de tout ce que poss\u00e8de l'entreprise, mis en balance avec tout ce qu'elle doit. L'entrepreneur peut ainsi visualiser le total de ce qu'il doit par rapport au total de ce qu'il poss\u00e8de.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La partie actif repr\u00e9sente tout ce que poss\u00e8de l'entreprise (les b\u00e2timents, le fonds de commerce, le mat\u00e9riel, le stock\u2026).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La partie passif repr\u00e9sente tout ce que doit l'entreprise (aux actionnaires, aux fournisseurs, \u00e0 l'Etat, \u00e0 la banque\u2026).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comment est compos\u00e9 l'actif du bilan ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>A l'int\u00e9rieur de la colonne actif, on distingue :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>un haut de bilan, appel\u00e9 actif immobilis\u00e9 ; il est constitu\u00e9 des immobilisations incorporelles (fonds de commerce\u2026), des immobilisations corporelles (les machines\u2026) et les immobilisations financi\u00e8res (les d\u00e9p\u00f4ts de garantie\u2026),<\/li><li>un bas de bilan appel\u00e9 actif circulant ; il est constitu\u00e9 des stocks, des cr\u00e9ances clients, des titres de placement et enfin des disponibilit\u00e9s (\u00e9ventuellement), c'est-\u00e0-dire le solde cr\u00e9diteur inscrit au compte en banque.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les valeurs reprises \u00e0 l'actif sont class\u00e9es depuis le haut de bilan, par tout ce qui est tr\u00e8s solide (les immeubles), vers le bas de bilan par ce qui est de plus en plus liquide ou disponible rapidement (la tr\u00e9sorerie positive).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comment est compos\u00e9 le passif du bilan ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>A l'int\u00e9rieur de la colonne passif, on distingue :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>un haut de bilan, appel\u00e9 capitaux propres qui correspond \u00e0 un passif immobilis\u00e9 ; il est constitu\u00e9 du capital de la soci\u00e9t\u00e9, des r\u00e9serves et des b\u00e9n\u00e9fices ou pertes\u2026<\/li><li>un bas de bilan appel\u00e9 dettes qui correspond \u00e0 un passif circulant ; il est constitu\u00e9 des emprunts, des dettes fournisseurs, et enfin du solde d\u00e9biteur (\u00e9ventuellement) inscrit au compte en banque.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les valeurs reprises au passif sont class\u00e9es depuis le haut de bilan par tout ce qui est tr\u00e8s solide (le capital de l'entreprise), vers le bas de bilan qui est de plus en plus liquide (la tr\u00e9sorerie n\u00e9gative).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comment lire un bilan comptable ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Le total de la colonne actif est toujours \u00e9gal au total de la colonne passif. Etant donn\u00e9 qu'il existe une diff\u00e9rence entre la valeur r\u00e9elle de ce que l'entrepreneur poss\u00e8de et ce qu'il doit, cette diff\u00e9rence se retrouve \u00e0 la ligne b\u00e9n\u00e9fice ou perte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En effet, si le total de la colonne actif est sup\u00e9rieur \u00e0 la colonne passif, il y a un gain, un b\u00e9n\u00e9fice, \u00e9gal \u00e0 la diff\u00e9rence entre ces deux colonnes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D'autre part, si le total de la colonne actif est inf\u00e9rieur \u00e0 la colonne passif, il y a une perte, un d\u00e9ficit, \u00e9gal \u00e0 la diff\u00e9rence entre ces deux colonnes.<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pourquoi transmettre votre bilan \u00e0 la banque ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>La communication de votre bilan est un moment d'\u00e9changes et de dialogue avec votre interlocuteur au sein de votre \u00e9tablissement bancaire. Il permet en effet de vous entretenir de vos \u00e9ventuels projets ou difficult\u00e9s, de vos besoins de financement\u2026<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les annexes du bilan <\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les annexes du bilan sont des documents comptables qui donnent des d\u00e9tails et des explications compl\u00e9mentaires sur certains postes de la comptabilit\u00e9. Le nombre de ces annexes est diff\u00e9rent selon qu'il s'agisse d'une soci\u00e9t\u00e9, d'une entreprise artisanale ou d'une profession lib\u00e9rale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Selon le type de bilan que vous devez remplir (N\u00b0 2050,2035,2033\u2026), les annexes du bilan sont diff\u00e9rentes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Voici quelques exemples d'annexes :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Etat des Immobilisations : cette annexe reprend en d\u00e9tail les immobilisations incorporelles, corporelles et financi\u00e8res inscrites \u00e0 l'actif du bilan, ainsi que les nouvelles immobilisations acquises au cours de cet exercice.<\/li><li>D\u00e9tail des amortissements : cette annexe reprend en d\u00e9tail les amortissements d\u00e9j\u00e0 pass\u00e9s, augment\u00e9s de ceux de l'exercice en cours.<\/li><li>D\u00e9tail des provisions : cette annexe reprend en d\u00e9tail les provisions d\u00e9j\u00e0 pass\u00e9es, augment\u00e9es de celles de l'exercice en cours.<\/li><li>Etat des \u00e9ch\u00e9ances des cr\u00e9ances et dettes \u00e0 la cl\u00f4ture de l'exercice : cette annexe reprend en d\u00e9tail les cr\u00e9ances (cadre A) et les dettes (cadre B), en d\u00e9taillant le montant total, dont le montant \u00e0 moins d'un an (cr\u00e9ance et dette \u00e0 court terme) et le montant \u00e0 plus d'un an (cr\u00e9ance et dette \u00e0 long terme).<\/li><li>D\u00e9termination du r\u00e9sultat fiscal : cette annexe reprend le b\u00e9n\u00e9fice de l'exercice puis rajoute et diminue des \u00e9l\u00e9ments impactant ce b\u00e9n\u00e9fice (plus et moins values\u2026), afin de d\u00e9terminer le r\u00e9sultat fiscal.<\/li><li>D\u00e9ficits, indemnit\u00e9s pour cong\u00e9s \u00e0 payer et provisions non d\u00e9ductibles : cette annexe d\u00e9taille les \u00e9ventuels d\u00e9ficits ant\u00e9rieurs et reportables, ainsi que indemnit\u00e9s pour cong\u00e9s \u00e0 payer et charges sociales y aff\u00e9rents.<\/li><li>Tableau d'affectation du r\u00e9sultat et renseignements divers : cette annexe informe en d\u00e9tail de l'affectation du b\u00e9n\u00e9fice de l'exercice pr\u00e9c\u00e9dent, puis donne \u00e9galement des renseignements comme les engagements en cr\u00e9dit bail mobilier et immobilier.<\/li><\/ul>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h2 class=\"titleWithShadowText__title\">\n                    Voir aussi                                    <\/h2>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Voir aussi<\/span>\n                                                            <\/div>\n        <\/div>\n            <\/div>\n<div role=\"presentation\" class=\"titleWithShadowText__wave titleWithShadowText__wave--ie\"><\/div><svg 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actionnaires<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Le registre des actionnaires ne concerne que les soci\u00e9t\u00e9s qui ont \u00e9mis des actions sous la forme nominative, c&#039;est-\u00e0-dire des entreprises qui ont attribu\u00e9 des actions \u00e0 des (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--noBg\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:746,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/le-registre-des-immobilisations-et-des-amortissements\/&quot;,&quot;title&quot;:&quot;Le registre des immobilisations et des amortissements&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;likes&quot;:1}\"\n     data-wp-init=\"callbacks.init\">\n    <button 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             <p class=\"card__time\">&lt; 1 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-registre-des-immobilisations-et-des-amortissements\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les documents comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Le registre des immobilisations et des amortissements<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Ce registre est obligatoire pour les professionnels lib\u00e9raux qui se soumettent \u00e0 la d\u00e9claration contr\u00f4l\u00e9e. Que comporte le registre ? 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Il peut s&#039;agir (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Le bilan comptable est une photographie de l'entreprise \u00e0 un instant donn\u00e9 qui permet de d\u00e9terminer la valeur et la structure financi\u00e8re de l'entreprise, en comparant ce qu'elle poss\u00e8de par rapport \u00e0 ce qu'elle doit. C'est un \u00e9galement le document qui permet \u00e0 vos partenaires financiers de mieux conna\u00eetre votre entreprise. Qu'est-ce-que le bilan comptable [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":5,"views":13215,"viewed_at":"1778492940","newsletter":"0","_yoast_wpseo_primary_category":131,"footnotes":""},"categories":[79,130,131],"tags":[],"class_list":["post-350","post","type-post","status-publish","format-standard","hentry","category-comptabilite-fiscalite","category-la-comptabilite","category-les-documents-comptables"],"yoast_head":"<title>Le bilan comptable - Les documents comptables - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-bilan-comptable\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le bilan comptable - Les documents comptables - Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"og:description\" content=\"Le bilan comptable est une photographie de l&#039;entreprise \u00e0 un instant donn\u00e9 qui permet de d\u00e9terminer la valeur et la structure financi\u00e8re de l&#039;entreprise, en comparant ce qu&#039;elle poss\u00e8de par rapport \u00e0 ce qu&#039;elle doit. 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