{"id":10350,"date":"2015-04-21T16:21:53","date_gmt":"2015-04-21T14:21:53","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10350"},"modified":"2026-02-23T15:58:53","modified_gmt":"2026-02-23T14:58:53","slug":"capitaux-propres-laduf","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/capitaux-propres-laduf\/","title":{"rendered":"Les capitaux propres"},"content":{"rendered":"<p>La notion de \u00ab\u00a0capitaux propres\u00a0\u00bb (ou \u00ab\u00a0fonds propres\u00a0\u00bb) intervient souvent lors des moments cl\u00e9s de la vie de l\u2019entreprise : cr\u00e9ation, financement, d\u00e9veloppement, difficult\u00e9s financi\u00e8res,\u2026<strong><span class=\"exergue\"> Cette importance provient du fait qu&rsquo;ils repr\u00e9sentent une ressource stable pour l\u2019entreprise.<\/span> <\/strong>(au m\u00eame titre que l\u2019endettement de long terme).<\/p>\n<p>Valoxy,\u00a0<span class=\"s1\">cabinet d\u2019expertise comptable dans les Hauts de France,\u00a0<\/span>fait le point sur ce qui fait l&rsquo;importance\u00a0 des capitaux propres et les rend indispensables.<\/p>\n<figure id=\"attachment_6341\" aria-describedby=\"caption-attachment-6341\" style=\"width: 188px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6341 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/subvention-dinvestissement-300x283.jpg\" alt=\"Les capitaux propres : pile de billet pour illustrer un montant important \" width=\"188\" height=\"177\" \/><figcaption id=\"caption-attachment-6341\" class=\"wp-caption-text\">Qu&rsquo;est-ce que les capitaux propres ?<\/figcaption><\/figure>\n<h2>D\u00e9finition<\/h2>\n<p><strong><span class=\"exergue\">Les capitaux propres sont une ressource pour l\u2019entreprise.<\/span><\/strong> Ils sont donc enregistr\u00e9s au passif du bilan. Ils se composent des capitaux apport\u00e9s par les actionnaires ainsi que des montants financiers laiss\u00e9s \u00e0 disposition de l\u2019entreprise pour sa gestion. On y trouve :<\/p>\n<ul>\n<li><strong><span class=\"exergue\">Le capital social<\/span><\/strong> (capitaux apport\u00e9s par les actionnaires ou les associ\u00e9s),<\/li>\n<li><strong><span class=\"exergue\">Les r\u00e9serves l\u00e9gales et statutaires,<\/span><\/strong> constitu\u00e9es des b\u00e9n\u00e9fices non distribu\u00e9s des ann\u00e9es pr\u00e9c\u00e9dentes,<\/li>\n<li><strong><span class=\"exergue\">Le report \u00e0 nouveau, <\/span><\/strong>compos\u00e9 des b\u00e9n\u00e9fices non distribu\u00e9s et non mis en r\u00e9serve,<\/li>\n<li><strong><span class=\"exergue\">Le r\u00e9sultat de l\u2019exercice<\/span><\/strong>.<\/li>\n<\/ul>\n<p><strong>Remarque\u00a0:\u00a0<\/strong>sur le plan comptable,\u00a0les comptes courants sont des dettes financi\u00e8res, et ne font pas partie des capitaux propres.<\/p>\n<h2>La solvabilit\u00e9 de l\u2019entreprise<\/h2>\n<p>Les fonds propres sont une ressource stable (ou de long terme). Ils sont habituellement destin\u00e9s \u00e0 financer les d\u00e9penses de long terme comme les investissements, mais peuvent aussi servir \u00e0 financer l<a title=\"Comment financer son besoin en fonds de roulement ?\" href=\"https:\/\/valoxy.org\/blog\/financer-besoin-e-fonds-de-roulement17072014avalchiib1\/\" target=\"_blank\" rel=\"noopener\"><strong>e BFR,<\/strong><\/a> (par exemple lorsque l&rsquo;activit\u00e9 d&rsquo;une entreprise n\u00e9cessite <a title=\"Faire un inventaire comptable des stocks de qualit\u00e9\" href=\"https:\/\/valoxy.org\/blog\/inventaire-comptable-stock-de-qualite-29082014avallau1\/\" target=\"_blank\" rel=\"noopener\"><strong>un montant de stockage<\/strong><\/a> \u00e9lev\u00e9). Lorsqu\u2019une entreprise dispose de fonds propres importants, cela signifie qu\u2019elle a les moyens de financer les engagements de long terme n\u00e9cessaires \u00e0 son d\u00e9veloppement.<\/p>\n<p><strong><span class=\"exergue\">Lorsque l\u2019entreprise r\u00e9alise des pertes, le r\u00e9sultat de l\u2019exercice est n\u00e9gatif, et il vient diminuer le montant des fonds propres.<\/span><\/strong><\/p>\n<p>Une entreprise qui affiche au bilan des capitaux propres n\u00e9gatifs est une entreprise qui doit plus d\u2019argent qu\u2019elle n\u2019en poss\u00e8de. Dans ce cas, la question de sa solvabilit\u00e9 est pos\u00e9e.<\/p>\n<p><strong><span class=\"exergue\"><img decoding=\"async\" class=\"alignleft wp-image-2357 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/temps-partiel-changement-en-vue-au-1012014-300x260.png\" alt=\"panneau attention pour illustrer le danger des capitaux propres n\u00e9gatifs\" width=\"173\" height=\"150\" \/>L&rsquo;entreprise doit alors tenir<a title=\"A quoi sert l\u2019assembl\u00e9e g\u00e9n\u00e9rale ordinaire annuelle(AGOA) dans une soci\u00e9t\u00e9 ?\" href=\"https:\/\/valoxy.org\/blog\/assemblee-generale-ordinaire-modalites\/\" target=\"_blank\" rel=\"noopener\"> une Assembl\u00e9e G\u00e9n\u00e9rale<\/a> dans les 4 mois qui suivent l\u2019approbation des comptes pour d\u00e9cider de la dissolution de la soci\u00e9t\u00e9 ou de la poursuite de l\u2019activit\u00e9.<\/span> <\/strong>Elle dispose ensuite d\u2019un d\u00e9lai de deux ans pour reconstituer ses capitaux.<\/p>\n<p>Si elle n&rsquo;y parvient pas dans les deux ans, le tribunal peut convoquer le repr\u00e9sentant l\u00e9gal. Il doit alors s\u2019expliquer sur la mani\u00e8re dont il compte reconstituer ses capitaux propres. Ce type de convocation est toutefois assez rare.<\/p>\n<h2>Le rapport entre capitaux propres et endettement<\/h2>\n<p>Leur premi\u00e8re utilit\u00e9 est d\u2019assurer le financement de l\u2019entreprise sur le long terme. <strong><span class=\"exergue\">Lorsqu&rsquo;on veut savoir si une entreprise est en bonne sant\u00e9 financi\u00e8re, il peut \u00eatre int\u00e9ressant de comparer le montant des capitaux propres avec le montant des dettes contract\u00e9es par l\u2019entreprise pour assurer son activit\u00e9 et son d\u00e9veloppement.<\/span><\/strong> Cette analyse peut se faire en comparant les montants, ou par un ratio d\u2019autonomie financi\u00e8re. (endettement net \/ KP). Plus le r\u00e9sultat du ratio s\u2019approche de 1, plus l\u2019entreprise est financi\u00e8rement expos\u00e9e.<\/p>\n<p>Comme on le voit, l\u2019\u00e9tude des capitaux propres permet de se faire une id\u00e9e de la sant\u00e9 financi\u00e8re de l\u2019entreprise. M\u00eame si, en cas d\u2019endettement important, il ne faut pas en tirer des conclusions h\u00e2tives ! Il faut plut\u00f4t\u00a0 chercher la raison de cette situation.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur les capitaux propres, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/capitaux-propres\/\"><span class=\"s2\">Capitaux propres : devenir autonome financi\u00e8rement<\/span><\/a><\/li>\n<li class=\"li1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/perte-de-plus-de-la-moitie-du-capital\/\" target=\"_self\" rel=\"noopener\">Perte de plus de la moiti\u00e9 du capital<\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/comment-fixer-le-montant-du-capital-social\/\"><span class=\"s2\">Cr\u00e9ation d\u2019entreprise : comment fixer le montant du capital social?<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/comprendre-passif-bilan-comptable\/\"><span class=\"s2\">Comprendre le passif de son bilan comptable<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La notion de \u00ab\u00a0capitaux propres\u00a0\u00bb (ou \u00ab\u00a0fonds propres\u00a0\u00bb) intervient souvent lors des moments cl\u00e9s de la vie de l\u2019entreprise : cr\u00e9ation, financement, d\u00e9veloppement, difficult\u00e9s financi\u00e8res,\u2026 Cette importance provient du fait qu&rsquo;ils repr\u00e9sentent une ressource stable pour l\u2019entreprise. (au m\u00eame titre&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6462,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-10350","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les capitaux propres<\/title>\n<meta name=\"description\" content=\"\ufeffLes capitaux propres sont des ressources financi\u00e8res stables de l&#039;entreprise. 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