{"id":659,"date":"2024-02-21T00:00:00","date_gmt":"2024-02-20T22:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2015\/09\/11\/lapparition-de-deficits-importants\/"},"modified":"2024-04-18T15:35:56","modified_gmt":"2024-04-18T13:35:56","slug":"lapparition-de-deficits-importants","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-deficits-importants\/","title":{"rendered":"L'apparition de d\u00e9ficits importants"},"content":{"rendered":"\n<h2 class=\"has-normal-font-size wp-block-heading\">Les d\u00e9ficits ou pertes de l'exercice ou des exercices des ann\u00e9es ant\u00e9rieures se cumulent et peuvent finir par provoquer un d\u00e9s\u00e9quilibre dans votre affaire. Si les pertes deviennent trop importantes, l'entreprise ne dispose plus de tr\u00e9sorerie suffisante pour couvrir son besoin en <a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-fonds-de-roulement\/\" target=\"_blank\" rel=\"noreferrer noopener\">fonds de roulement<\/a> entre autres, alors il devient n\u00e9cessaire de \"re-capitaliser\" l'entreprise pour la \"re-viabiliser\".<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">A quel moment une entreprise n'est-elle plus viable ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Il existe une diff\u00e9rence d'interpr\u00e9tation de la viabilit\u00e9 financi\u00e8re d'une entreprise, selon qu'il s'agisse d'un entrepreneur individuel (personne physique) et une soci\u00e9t\u00e9 (personne morale).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S'il s'agit d'un <a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/lentrepreneur-individuel\/\" target=\"_blank\" rel=\"noreferrer noopener\">entrepreneur individuel<\/a> (personne physique), il est financi\u00e8rement qualifi\u00e9 de \"non viable\", lorsque le \"compte de l'exploitant\" devient n\u00e9gatif.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S'il s'agit d'une <a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/choisir-une-forme-juridique-dentreprise\/\" target=\"_blank\" rel=\"noreferrer noopener\">soci\u00e9t\u00e9<\/a> (personne morale), elle est financi\u00e8rement qualifi\u00e9e de \"non viable\", lorsque ses capitaux propres (capital social + r\u00e9serves + b\u00e9n\u00e9fices - pertes + provisions r\u00e9glement\u00e9es) sont devenus inf\u00e9rieurs \u00e0 la moiti\u00e9 du capital social seul.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Que faire en cas de capital insuffisant ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Si les capitaux propres sont inf\u00e9rieurs \u00e0 la moiti\u00e9 du capital social, les associ\u00e9s disposent de 4 mois apr\u00e8s l'assembl\u00e9e g\u00e9n\u00e9rale qui a approuv\u00e9 les comptes, pour mettre en oeuvre une action, telle que :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>re-capitaliser la soci\u00e9t\u00e9, par une augmentation de capital avec versement de capitaux nouveaux,<\/li><li>poursuivre l'activit\u00e9 de la soci\u00e9t\u00e9, malgr\u00e9 les pertes constat\u00e9es, et un capital insuffisant,<\/li><li>dissoudre la soci\u00e9t\u00e9 suite aux pertes constat\u00e9es.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En cas de poursuite d'activit\u00e9 sans augmentation de capital ou de dissolution il y a obligation de :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>de publier la d\u00e9cision prise de poursuite d'activit\u00e9 ou de dissolution, dans un journal d'annonces l\u00e9gales,<\/li><li>de communiquer au Greffe du Tribunal la d\u00e9cision prise afin qu'elle soit inscrite au Kbis.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L'application de la d\u00e9cision prise lors de cette assembl\u00e9e devra avoir eu lieu au plus tard avant la fin du deuxi\u00e8me exercice suivant celui o\u00f9 les pertes ont \u00e9t\u00e9 constat\u00e9es.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Les solutions pour rem\u00e9dier aux pertes constat\u00e9es<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Une fois les pertes d'un exercice constat\u00e9es et les capitaux propres devenus inf\u00e9rieurs \u00e0 la moiti\u00e9 du capital social, il est n\u00e9cessaire d'agir le plus rapidement possible, par exemple :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>verser au plus t\u00f4t de nouvelles liquidit\u00e9s (apport) dans l'entreprise, en effectuant en m\u00eame temps une augmentation de capital de fa\u00e7on \u00e0 ce que les capitaux propres redeviennent au niveau pr\u00e9c\u00e9dent l'exercice d\u00e9ficitaire, ou au minimum sup\u00e9rieurs au capital social ;<\/li><li>r\u00e9aliser des b\u00e9n\u00e9fices dans la soci\u00e9t\u00e9 (au maximum dans les 2 ans qui suivent la perte constat\u00e9e) de mani\u00e8re suffisante de sorte que les capitaux propres soient sup\u00e9rieurs au capital social ;<\/li><li>verser des apports nouveaux de la part des associ\u00e9s, en attendant que les b\u00e9n\u00e9fices soient suffisants pour que les capitaux propres soient de nouveau sup\u00e9rieurs au capital social.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le capital social, ainsi redevenu \u00e9gal ou sup\u00e9rieur au capital existant avant la perte constat\u00e9e, les capitaux propres doivent \u00eatre redevenus positifs; il y a lieu de demander au Greffe du Tribunal de radier la mention au Kbis, faisant \u00e9tat des pertes sup\u00e9rieures \u00e0 la moiti\u00e9 du capital.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pour aller plus loin : <\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a target=\"_blank\" href=\"http:\/\/www.legifrance.gouv.fr\/affichCode.do?cidTexte=LEGITEXT000005634379&amp;dateTexte=20120927\" rel=\"noreferrer noopener\">Legifrance - La dissolution anticip\u00e9e \u00e0 l'art. L223-42 C. Com.<\/a><\/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 class=\"titleWithShadowText__wave titleWithShadowText__wave--horizontal\" viewbox=\"0 0 35171 2240\"><use xlink:href=\"#wave\" href=\"#wave\"><\/use><\/svg><\/div>\n        \n\n<div class=\"carousel\" data-wp-interactive=\"fbf\/carousel\" data-wp-context=\"{&quot;perView&quot;:4,&quot;perViewTablet&quot;:2,&quot;perViewMobile&quot;:1,&quot;scroll&quot;:1,&quot;loop&quot;:true}\" data-wp-init=\"callbacks.init\"><div class=\"carousel__cards cards\" data-carousel-track><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;:657,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/&quot;,&quot;title&quot;:&quot;L\\u0027apparition de pertes en capital&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;likes&quot;:0}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"657\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/\"\n         data-title=\"L&#039;apparition de pertes en capital\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">2 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">L&#039;apparition de difficult\u00e9s<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">L&#039;apparition de pertes en capital<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Si vous r\u00e9alisez des pertes qui entament votre capital, vous devez alors agir avant que ces pertes ne provoquent d&#039;autres dommages. La constatation de pertes en capital Si (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--white\" 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;:297,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/qui-peut-vous-aider-a-prevenir-les-difficultes\/&quot;,&quot;title&quot;:&quot;Qui peut vous aider \u00e0 pr\u00e9venir les difficult\u00e9s ?&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/06\/prevenir-difficultes-1-150x150.jpg&quot;,&quot;likes&quot;:4}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"297\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/qui-peut-vous-aider-a-prevenir-les-difficultes\/\"\n         data-title=\"Qui peut vous aider \u00e0 pr\u00e9venir les difficult\u00e9s ?\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">2 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/qui-peut-vous-aider-a-prevenir-les-difficultes\/\">\n                <picture>\n                        <source media=\"(min-width: 990px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/06\/prevenir-difficultes-1-290x400.jpg\">\n                        <source media=\"(min-width: 500px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/06\/prevenir-difficultes-1-928x270.jpg\">\n                        <source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/06\/prevenir-difficultes-1-382x270.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/06\/prevenir-difficultes-1.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">L&#039;apparition de difficult\u00e9s<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Qui peut vous aider \u00e0 pr\u00e9venir les difficult\u00e9s ?<\/span>\n                <\/h3>\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;:655,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/le-deces-du-dirigeant\/&quot;,&quot;title&quot;:&quot;Le d\u00e9c\u00e8s du dirigeant&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;likes&quot;:1}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"655\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-deces-du-dirigeant\/\"\n         data-title=\"Le d\u00e9c\u00e8s du dirigeant\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">&lt; 1 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-deces-du-dirigeant\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">L&#039;apparition de difficult\u00e9s<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Le d\u00e9c\u00e8s du dirigeant<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Le d\u00e9c\u00e8s du dirigeant en tant qu&#039;entrepreneur individuel bloque imm\u00e9diatement les comptes professionnels de l&#039;entreprise au jour du d\u00e9c\u00e8s. En revanche pour les soci\u00e9t\u00e9s, (...)<\/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>Les d\u00e9ficits ou pertes de l'exercice ou des exercices des ann\u00e9es ant\u00e9rieures se cumulent et peuvent finir par provoquer un d\u00e9s\u00e9quilibre dans votre affaire. Si les pertes deviennent trop importantes, l'entreprise ne dispose plus de tr\u00e9sorerie suffisante pour couvrir son besoin en fonds de roulement entre autres, alors il devient n\u00e9cessaire de \"re-capitaliser\" l'entreprise pour [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":9898,"viewed_at":"1778473715","newsletter":"0","_yoast_wpseo_primary_category":114,"footnotes":""},"categories":[114,113,90],"tags":[],"class_list":["post-659","post","type-post","status-publish","format-standard","hentry","category-lapparition-de-difficultes","category-les-difficultes-dans-lentreprise","category-vie-de-lentreprise"],"yoast_head":"<title>L&#039;apparition de d\u00e9ficits importants - L&#039;apparition de difficult\u00e9s - 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\/lapparition-de-deficits-importants\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L&#039;apparition de d\u00e9ficits importants - L&#039;apparition de difficult\u00e9s - Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"og:description\" content=\"Les d\u00e9ficits ou pertes de l&#039;exercice ou des exercices des ann\u00e9es ant\u00e9rieures se cumulent et peuvent finir par provoquer un d\u00e9s\u00e9quilibre dans votre affaire. Si les pertes deviennent trop importantes, l&#039;entreprise ne dispose plus de tr\u00e9sorerie suffisante pour couvrir son besoin en fonds de roulement entre autres, alors il devient n\u00e9cessaire de &quot;re-capitaliser&quot; l&#039;entreprise pour [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-deficits-importants\/\" \/>\n<meta property=\"og:site_name\" content=\"Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"article:published_time\" content=\"2024-02-20T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-18T13:35:56+00:00\" \/>\n<meta name=\"author\" content=\"jcartenet\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jcartenet\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-deficits-importants\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-deficits-importants\\\/\"},\"author\":{\"name\":\"jcartenet\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/person\\\/c52b07b0f498ff9f1f8379b8cbfa5a86\"},\"headline\":\"L'apparition de d\u00e9ficits importants\",\"datePublished\":\"2024-02-20T22:00:00+00:00\",\"dateModified\":\"2024-04-18T13:35:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-deficits-importants\\\/\"},\"wordCount\":589,\"publisher\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#organization\"},\"articleSection\":[\"L'apparition de difficult\u00e9s\",\"Les difficult\u00e9s dans l'entreprise\",\"Vie de l'entreprise\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-deficits-importants\\\/\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-deficits-importants\\\/\",\"name\":\"L'apparition de d\u00e9ficits importants - L'apparition de difficult\u00e9s - Les cl\u00e9s de la banque - Entreprise\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#website\"},\"datePublished\":\"2024-02-20T22:00:00+00:00\",\"dateModified\":\"2024-04-18T13:35:56+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-deficits-importants\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-deficits-importants\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-deficits-importants\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"L'apparition de d\u00e9ficits importants\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#website\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/\",\"name\":\"Les cl\u00e9s de la banque - Entreprise\",\"description\":\"Les cl\u00e9s de la banque - Entreprise\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#organization\",\"name\":\"Les cl\u00e9s de la banque - Entreprise\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/uploads\\\/2021\\\/09\\\/cropped-logo_CDB_PP2-1.png\",\"contentUrl\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/uploads\\\/2021\\\/09\\\/cropped-logo_CDB_PP2-1.png\",\"width\":150,\"height\":100,\"caption\":\"Les cl\u00e9s de la banque - Entreprise\"},\"image\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/person\\\/c52b07b0f498ff9f1f8379b8cbfa5a86\",\"name\":\"jcartenet\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/79bba27499090f3d486a669dd39420e6b9f203a378dedb7b41325de5173973b5?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/79bba27499090f3d486a669dd39420e6b9f203a378dedb7b41325de5173973b5?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/79bba27499090f3d486a669dd39420e6b9f203a378dedb7b41325de5173973b5?s=96&d=mm&r=g\",\"caption\":\"jcartenet\"}}]}<\/script>","yoast_head_json":{"title":"L'apparition de d\u00e9ficits importants - L'apparition de difficult\u00e9s - Les cl\u00e9s de la banque - Entreprise","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-deficits-importants\/","og_locale":"fr_FR","og_type":"article","og_title":"L'apparition de d\u00e9ficits importants - L'apparition de difficult\u00e9s - Les cl\u00e9s de la banque - Entreprise","og_description":"Les d\u00e9ficits ou pertes de l'exercice ou des exercices des ann\u00e9es ant\u00e9rieures se cumulent et peuvent finir par provoquer un d\u00e9s\u00e9quilibre dans votre affaire. Si les pertes deviennent trop importantes, l'entreprise ne dispose plus de tr\u00e9sorerie suffisante pour couvrir son besoin en fonds de roulement entre autres, alors il devient n\u00e9cessaire de \"re-capitaliser\" l'entreprise pour [&hellip;]","og_url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-deficits-importants\/","og_site_name":"Les cl\u00e9s de la banque - Entreprise","article_published_time":"2024-02-20T22:00:00+00:00","article_modified_time":"2024-04-18T13:35:56+00:00","author":"jcartenet","twitter_card":"summary_large_image","twitter_misc":{"Written by":"jcartenet","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-deficits-importants\/#article","isPartOf":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-deficits-importants\/"},"author":{"name":"jcartenet","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/person\/c52b07b0f498ff9f1f8379b8cbfa5a86"},"headline":"L'apparition de d\u00e9ficits importants","datePublished":"2024-02-20T22:00:00+00:00","dateModified":"2024-04-18T13:35:56+00:00","mainEntityOfPage":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-deficits-importants\/"},"wordCount":589,"publisher":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#organization"},"articleSection":["L'apparition de difficult\u00e9s","Les difficult\u00e9s dans l'entreprise","Vie de l'entreprise"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-deficits-importants\/","url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-deficits-importants\/","name":"L'apparition de d\u00e9ficits importants - L'apparition de difficult\u00e9s - Les cl\u00e9s de la banque - Entreprise","isPartOf":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#website"},"datePublished":"2024-02-20T22:00:00+00:00","dateModified":"2024-04-18T13:35:56+00:00","breadcrumb":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-deficits-importants\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-deficits-importants\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-deficits-importants\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.lesclesdelabanque.com\/entreprise\/"},{"@type":"ListItem","position":2,"name":"L'apparition de d\u00e9ficits importants"}]},{"@type":"WebSite","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#website","url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/","name":"Les cl\u00e9s de la banque - Entreprise","description":"Les cl\u00e9s de la banque - Entreprise","publisher":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.lesclesdelabanque.com\/entreprise\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#organization","name":"Les cl\u00e9s de la banque - Entreprise","url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/logo\/image\/","url":"https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/09\/cropped-logo_CDB_PP2-1.png","contentUrl":"https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/09\/cropped-logo_CDB_PP2-1.png","width":150,"height":100,"caption":"Les cl\u00e9s de la banque - Entreprise"},"image":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/person\/c52b07b0f498ff9f1f8379b8cbfa5a86","name":"jcartenet","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/79bba27499090f3d486a669dd39420e6b9f203a378dedb7b41325de5173973b5?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/79bba27499090f3d486a669dd39420e6b9f203a378dedb7b41325de5173973b5?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/79bba27499090f3d486a669dd39420e6b9f203a378dedb7b41325de5173973b5?s=96&d=mm&r=g","caption":"jcartenet"}}]}},"_links":{"self":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/posts\/659","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/comments?post=659"}],"version-history":[{"count":0,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/posts\/659\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/media?parent=659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/categories?post=659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/tags?post=659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}