{"id":10861,"date":"2015-07-02T00:50:04","date_gmt":"2015-07-01T22:50:04","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10861"},"modified":"2026-03-12T13:51:51","modified_gmt":"2026-03-12T12:51:51","slug":"capital-social","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/capital-social\/","title":{"rendered":"Le capital social"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">Le capital social est un \u00e9l\u00e9ment essentiel <\/span><span class=\"s2\">des soci\u00e9t\u00e9s, qui sont les seules formes<span class=\"Apple-converted-space\">\u00a0 <\/span>d\u2019organisation contractuelles d\u2019activit\u00e9 (production, vente, etc.)<\/span><span class=\"s1\"> \u00e0 en poss\u00e9der un. Les <\/span><span class=\"s3\">auto-entrepreneurs,<\/span><span class=\"s1\">\u00a0les entreprises individuelles ou encore les EIRL n\u2019en poss\u00e8dent pas, pas plus que les associations.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span class=\"exergue\">Il se compose des apports (en num\u00e9raire et en nature) effectu\u00e9s par les associ\u00e9s (ou actionnaires), et repr\u00e9sente donc une \u00ab dette \u00bb \u00e0 long terme qu&rsquo;a la soci\u00e9t\u00e9 envers ces derniers.<\/span><\/strong><\/p>\n<p>En contrepartie de cette \u00ab cr\u00e9ance \u00bb, les associ\u00e9s (ou actionnaires) vont recevoir des titres (parts sociales ou actions), fragments de ce capital social qui vont leur donner des droits de vote ainsi que des droits aux b\u00e9n\u00e9fices, g\u00e9n\u00e9ralement proportionnels \u00e0 la quotit\u00e9 de capital d\u00e9tenu.<\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, dessine dans cet article les contours de ce que repr\u00e9sente le capital social.<\/span><\/p>\n<figure id=\"attachment_9840\" aria-describedby=\"caption-attachment-9840\" style=\"width: 107px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-9840 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/01\/contrat-4-1-199x300.png\" alt=\"le capital social\" width=\"107\" height=\"161\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/01\/contrat-4-1-199x300.png 199w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/01\/contrat-4-1.png 495w\" sizes=\"(max-width: 107px) 100vw, 107px\" \/><figcaption id=\"caption-attachment-9840\" class=\"wp-caption-text\">Le capital social<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\">Sa composition<\/h2>\n<p style=\"text-align: justify;\">Les associ\u00e9s (ou actionnaires) peuvent effectuer trois types d\u2019apports :<\/p>\n<ul style=\"text-align: justify;\">\n<li>En num\u00e9raire : liquidit\u00e9s,<\/li>\n<li>En nature : biens mobiliers ou immobiliers,<\/li>\n<li>Et en industrie : savoir-faire, carnet d\u2019adresse\u2026<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><span class=\"exergue\">Seuls les deux premiers types d\u2019apports entrent dans la composition du capital social.<\/span><\/strong><\/p>\n<p><strong>Attention<\/strong> :<span class=\"exergue\"><strong>\u00a0il ne faut pas confondre le capital social et les capitaux (ou fonds) propres.<\/strong> <\/span>Les deux sont inscrits au passif du bilan, car ils repr\u00e9sentent une dette de la soci\u00e9t\u00e9 envers ses associ\u00e9s, mais la notion de capitaux propres est plus large.<\/p>\n<p><strong><span class=\"exergue\">Le capital social n&rsquo;est qu&rsquo;une des composantes des capitaux propres, au m\u00eame titre que le \u00ab\u00a0report \u00e0 nouveau\u00a0\u00bb, les \u00ab\u00a0r\u00e9serves\u00a0\u00bb ou encore le \u00ab\u00a0r\u00e9sultat de l&rsquo;exercice\u00a0\u00bb.<\/span><\/strong><\/p>\n<h2 style=\"text-align: justify;\">Son montant<\/h2>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Si la loi imposait il y a quelques ann\u00e9es un capital minimum dans la plupart des soci\u00e9t\u00e9s commerciales, aujourd\u2019hui seule la soci\u00e9t\u00e9 anonyme (SA) se cr\u00e9e obligatoirement avec un capital minimum de 37 000 euros. Pour les autres soci\u00e9t\u00e9s, ce montant se fixe librement. Un euro suffit !.<br \/>\nSi le montant du capital social est le plus souvent fix\u00e9 librement, il doit n\u00e9cessairement \u00eatre inscrit dans les statuts de la soci\u00e9t\u00e9.<\/div><\/p>\n<p style=\"text-align: justify;\"><strong>Attention<\/strong> : Dans les soci\u00e9t\u00e9s qui n&rsquo;exigent aucun capital minimum, <a title=\"Comment r\u00e9aliser un budget pr\u00e9visionnel\u00a0?\" href=\"https:\/\/valoxy.org\/blog\/realiser-budget-previsionnel-01122014avallaudu1\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>prenez garde \u00e0 bien \u00e9valuer les besoins initiaux de votre soci\u00e9t\u00e9<\/strong><\/a> ! <strong><span class=\"exergue\">En cas de liquidation, vous pourriez \u00eatre tenu responsable du passif si le capital s\u2019av\u00e9rait trop faible<\/span><\/strong>.<\/p>\n<p style=\"text-align: justify;\">Les statuts vont \u00e9galement pr\u00e9voir les modalit\u00e9s de souscription et de lib\u00e9ration du capital social.<\/p>\n<h2 style=\"text-align: justify;\">Souscription et lib\u00e9ration du capital social<\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignright wp-image-3906 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/creation-dentreprise7-300x284.png\" alt=\"le capital social\" width=\"147\" height=\"139\" \/>La <strong>souscription<\/strong> du capital repr\u00e9sente l\u2019engagement des associ\u00e9s (ou actionnaires) de mettre \u00e0 la disposition de la soci\u00e9t\u00e9 telle somme d\u2019argent, ou tel bien.<br \/>\nSa <strong>lib\u00e9ration<\/strong>, quant \u00e0 elle, repr\u00e9sente l\u2019ex\u00e9cution de cet engagement.<br \/>\nLe capital doit imp\u00e9rativement \u00eatre souscrit en d\u00e9but d\u2019activit\u00e9 (le montant \u00e9tant inscrit dans les statuts). <strong>Mais i<span class=\"exergue\"><strong>l<\/strong> peut ne pas \u00eatre lib\u00e9r\u00e9 imm\u00e9diatement en int\u00e9gralit\u00e9.<\/span><\/strong><br \/>\nEn effet, il peut y avoir une lib\u00e9ration partielle des apports en num\u00e9raire. Seuls les apports en nature doivent \u00eatre lib\u00e9r\u00e9s \u00e0 la souscription.<\/p>\n<p><strong><span class=\"exergue\">Ainsi, on peut souscrire une certaine somme et ne la mettre \u00e0 disposition de la soci\u00e9t\u00e9 que petit \u00e0 petit.<\/span><\/strong> Cela peut notamment permettre de pouvoir apporter plus tard un montant plus important.<\/p>\n<p><strong><div class=\"encadre-style\">Attention<\/strong> : en cas d&rsquo;ouverture d&rsquo;une proc\u00e9dure collective (sauvegarde, redressement, liquidation judiciaire), en cas de difficult\u00e9s rencontr\u00e9es par la soci\u00e9t\u00e9, le juge ou le liquidateur peut demander la lib\u00e9ration imm\u00e9diate du reliquat de capital social souscrit. L\u00e0 aussi, gare aux engagements excessifs !<\/div><\/p>\n<h2 style=\"text-align: justify;\">Modalit\u00e9s de lib\u00e9ration des apports en num\u00e9raire<\/h2>\n<p style=\"text-align: justify;\">Il existe des obligations l\u00e9gales en fonction des diff\u00e9rents types de soci\u00e9t\u00e9.<\/p>\n<ul style=\"text-align: justify;\">\n<li>En SA\/SAS : La moiti\u00e9 du capital doit \u00eatre lib\u00e9r\u00e9e \u00e0 la signature, le reste dans les 5 ans.<\/li>\n<li>En SARL : 1\/5 du capital social doit \u00eatre lib\u00e9r\u00e9 \u00e0 la signature, le reste dans les 5 ans.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><span class=\"exergue\">Ce sont ensuite les statuts qui vont d\u00e9terminer l\u2019\u00e9chelonnement ou les modalit\u00e9s d\u2019appel du reliquat.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Attention<\/strong> : Si le capital n\u2019est pas enti\u00e8rement lib\u00e9r\u00e9, la soci\u00e9t\u00e9 ne peut b\u00e9n\u00e9ficier du taux r\u00e9duit de l\u2019IS \u00e0 15%.<\/div><\/p>\n<h2 style=\"text-align: justify;\">Evolution du capital social<\/h2>\n<p style=\"text-align: justify;\">Le capital social est susceptible d\u2019\u00e9voluer au fil des ann\u00e9es. <strong><span class=\"exergue\">Il peut augmenter dans les cas o\u00f9 la soci\u00e9t\u00e9 grandit et que de nouveaux associ\u00e9s (ou actionnaires) y sont entr\u00e9s.<\/span><\/strong><br \/>\n<strong><span class=\"exergue\"> A l\u2019inverse, il peut \u00e9galement \u00eatre amen\u00e9 \u00e0 diminuer en cas de sortie d\u2019un ou plusieurs associ\u00e9s.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Attention<\/strong> : Si g\u00e9n\u00e9ralement, les augmentations et r\u00e9ductions de capital sont libres, une proc\u00e9dure imp\u00e9rative existe lorsque <a title=\"Perte de la moiti\u00e9 du capital social : Quelle proc\u00e9dure ?\" href=\"https:\/\/valoxy.org\/blog\/perte-de-plus-de-la-moitie-du-capital\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>les capitaux propres deviennent inf\u00e9rieurs \u00e0 la moiti\u00e9 du capital social<\/strong><\/a>.<\/p>\n<p style=\"text-align: justify;\">Pour approfondir le sujet, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li class=\"li1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/depot-de-capital\/\"><span class=\"s2\">Le d\u00e9p\u00f4t de capital<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/capitaux-propres-laduf\/\"><span class=\"s2\">Les capitaux propres<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/bon-de-souscription-dactions-bsa\/\">Le Bon de Souscription d\u2019Actions (BSA)<\/a><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/comment-fixer-le-montant-du-capital-social\/\"><span class=\"s5\">Cr\u00e9ation d\u2019entreprise : comment fixer le montant du capital social ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/liberer-apports-capital-social\/\"><span class=\"s5\">Quand faut-il lib\u00e9rer les apports au capital social de sa soci\u00e9t\u00e9\u00a0?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le capital social est un \u00e9l\u00e9ment essentiel des soci\u00e9t\u00e9s, qui sont les seules formes\u00a0 d\u2019organisation contractuelles d\u2019activit\u00e9 (production, vente, etc.) \u00e0 en poss\u00e9der un. Les auto-entrepreneurs,\u00a0les entreprises individuelles ou encore les EIRL n\u2019en poss\u00e8dent pas, pas plus que les associations&#8230;.<\/p>\n","protected":false},"author":1,"featured_media":6447,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,9],"tags":[],"class_list":["post-10861","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le capital social : d\u00e9finition et utilit\u00e9<\/title>\n<meta name=\"description\" content=\"\u00c0 la cr\u00e9ation de l&#039;entreprise, \u00e9valuer et d\u00e9finir le montant du capital social est une d\u00e9marche essentielle, m\u00eame si la loi n&#039;impose plus de montant minimum\" \/>\n<meta name=\"robots\" content=\"index, follow, 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