{"id":18921,"date":"2020-12-07T00:30:16","date_gmt":"2020-12-06T23:30:16","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=18921"},"modified":"2025-07-10T21:35:46","modified_gmt":"2025-07-10T19:35:46","slug":"comprendre-passif-bilan-comptable","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/comprendre-passif-bilan-comptable\/","title":{"rendered":"Comprendre le passif de son bilan comptable"},"content":{"rendered":"<p style=\"text-align: justify;\">Pour un non professionnel de la comptabilit\u00e9, il n\u2019est pas toujours facile de saisir les subtilit\u00e9s d\u2019un bilan comptable, et plus particuli\u00e8rement la <strong>notion d\u2019actif et de passif.<\/strong><\/p>\n<p style=\"text-align: justify;\">Le passif correspond \u00e0 la partie droite du bilan et mat\u00e9rialise <strong>l\u2019ensemble des dettes qu&rsquo;a la soci\u00e9t\u00e9 \u00e0 un instant T<\/strong>, bien souvent au moment de la cl\u00f4ture des comptes.<\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, vous explique dans cet article le passif du bilan.<\/span><\/p>\n<h2 style=\"text-align: justify;\">Le passif du bilan, qu\u2019est-ce que c\u2019est\u00a0?<\/h2>\n<p style=\"text-align: justify;\">Pour rappel, on peut d\u00e9crire le bilan comptable comme un \u00e9tat synth\u00e9tique du patrimoine de l\u2019entreprise \u00e0 un moment donn\u00e9. Cela comprend naturellement tout ce que poss\u00e8de l\u2019entreprise ; aussi bien des \u00e9l\u00e9ments qui viennent augmenter <strong>positivement la valeur de la soci\u00e9t\u00e9, que des \u00e9l\u00e9ments qui viennent la diminuer.<\/strong><\/p>\n<p style=\"text-align: justify;\">Le passif correspond \u00e0 ces \u00e9l\u00e9ments qui influent n\u00e9gativement sur la valeur de la soci\u00e9t\u00e9 puisqu\u2019il regroupe en fait l\u2019ensemble des dettes que la soci\u00e9t\u00e9 poss\u00e8de aupr\u00e8s de tierces parties.<\/p>\n<p style=\"text-align: justify;\">Seuls les<strong> comptes de classe 1, 4 et 5<\/strong> composent le passif du bilan.<\/p>\n<p style=\"text-align: justify;\">Le passif du bilan peut \u00eatre scind\u00e9 en 3 grandes parties :<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/valoxy.org\/blog\/capitaux-propres-laduf\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Les capitaux propres<\/strong><\/a><\/li>\n<li><strong>Les dettes \u00e0 moyen et long terme<\/strong><\/li>\n<li><strong>Les dettes \u00e0 court terme<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A l\u2019image des \u00e9l\u00e9ments d\u2019actif que l\u2019on pourrait consid\u00e9rer comme de plus en plus liquides au fur et \u00e0 mesure que l\u2019on parcourt le bilan de haut en bas, les \u00e9l\u00e9ments du passif se rangent aussi du moins vite exigible au plus vite exigible.<\/p>\n<h2 style=\"text-align: justify;\">De quoi est compos\u00e9 le passif\u00a0?<\/h2>\n<h3 style=\"text-align: justify;\">Les capitaux propres (ou \u00ab\u00a0Fonds propres\u00a0\u00bb)<\/h3>\n<p style=\"text-align: justify;\"><strong><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/capitaux-propres-laduf\/\" target=\"_self\" rel=\"noopener\">Les capitaux propres<\/a> <\/strong>sont les \u00e9l\u00e9ments plac\u00e9s en haut du passif. Ils correspondent aux ressources durables de l\u2019entreprise.<\/p>\n<p style=\"text-align: justify;\">On y retrouve\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>ce qui a \u00e9t\u00e9 initialement apport\u00e9 par les associ\u00e9s ou l\u2019entrepreneur individuel \u00e0 la constitution\u00a0: <strong>les apports en capital,<\/strong><\/li>\n<li><strong><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-prime-demission\/\" target=\"_self\" rel=\"noopener\">La prime d\u2019\u00e9mission<\/a><\/strong><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/comment-comptabiliser-les-subventions-dinvestissement\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>les subventions d\u2019investissements,<\/strong><\/a><\/li>\n<li><strong>les r\u00e9sultats ant\u00e9rieurs non distribu\u00e9s<\/strong>, g\u00e9n\u00e9ralement affect\u00e9s sur des comptes de <a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/reserve-legale-societe-26022015avallchrib\/\">r\u00e9serves<\/a>,<\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/resultat-net-d-une-entreprise\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>le r\u00e9sultat de l\u2019exercice clos<\/strong><\/a>, qui peut \u00eatre une perte ou un b\u00e9n\u00e9fice.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Si l\u2019entreprise a comptabilis\u00e9 des provisions sp\u00e9cifiques en application de dispositions l\u00e9gales, ces provisions peuvent appara\u00eetre dans les capitaux propres. Ce sont les <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-provisions-reglementees\/\" target=\"_self\" rel=\"noopener\">provisions r\u00e9glement\u00e9es<\/a> (exemple : l\u2019amortissement d\u00e9rogatoire).<\/p>\n<p style=\"text-align: justify;\">G\u00e9n\u00e9ralement, les capitaux propres sont repris dans un sous-total au passif du bilan. Il est \u00e9galement possible de voir incluses dans les \u00ab\u00a0autres fonds propres\u00a0\u00bb, deux cat\u00e9gories que sont les produits d\u2019\u00e9mission de titres participatifs et les avances conditionn\u00e9es. Cependant, l\u2019utilisation de ces comptes est plus anecdotique.<\/p>\n<h3 style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-18926 aligncenter\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/12\/1-capitaux-propres-1.jpg\" alt=\"Passif du bilan : les capitaux propres\" width=\"751\" height=\"185\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/12\/1-capitaux-propres-1.jpg 751w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/12\/1-capitaux-propres-1-300x74.jpg 300w\" sizes=\"(max-width: 751px) 100vw, 751px\" \/>Les provisions pour risques et charges<\/h3>\n<p style=\"text-align: justify;\">Juste en dessous des capitaux propres, on retrouve les <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/provisions-pour-risques-et-charges\/\" target=\"_self\" rel=\"noopener\">provisions pour risques et charges<\/a>. Ces provisions se comptabilisent <strong>par anticipation d\u2019une charge future en rapport avec un \u00e9v\u00e9nement ant\u00e9rieur \u00e0 la cl\u00f4ture<\/strong> mais dont la <strong>r\u00e9alisation est incertaine<\/strong>. Ces provisions sont donc consid\u00e9r\u00e9es comme une dette potentielle mais dont le montant n\u2019est pas connu pr\u00e9cis\u00e9ment.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Exemple de provisions pour risques et charges\u00a0: litige avec un salari\u00e9, redressement fiscal, redressement social.<\/div><\/p>\n<p style=\"text-align: justify;\">Les provisions pour risques et charges sont elles aussi reprises dans un sous-total au passif du bilan.<\/p>\n<h3 style=\"text-align: justify;\"><img decoding=\"async\" class=\"size-full wp-image-18923 aligncenter\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/12\/3.-provisions-pour-risques-et-charges-1.jpg\" alt=\"Passif du bilan : les provisions pour risques et charges\" width=\"752\" height=\"99\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/12\/3.-provisions-pour-risques-et-charges-1.jpg 752w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/12\/3.-provisions-pour-risques-et-charges-1-300x39.jpg 300w\" sizes=\"(max-width: 752px) 100vw, 752px\" \/>Les dettes et charges \u00e0 payer<\/h3>\n<p style=\"text-align: justify;\">Les dettes forment un seul et m\u00eame \u00ab\u00a0bloc\u00a0\u00bb au sein du passif. Cependant,<strong> la nature des dettes enregistr\u00e9es diff\u00e8re quelque peu<\/strong>.<\/p>\n<p style=\"text-align: justify;\">On y retrouve\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Les emprunts obligataires,<\/strong><\/li>\n<li><strong>Les emprunts souscrits aupr\u00e8s des banques et organismes de cr\u00e9dit,<\/strong><\/li>\n<li><strong>Les autres formes d\u2019emprunt, dont emprunts participatifs par exemple,<\/strong><\/li>\n<li><strong><strong>L<\/strong>es avances en <\/strong><strong><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/fonctionnement-compte-courant-associe\/\" target=\"_self\" rel=\"noopener\">compte courant des associ\u00e9s<\/a> de la soci\u00e9t\u00e9,<\/strong><\/li>\n<li><strong>Les d\u00e9couverts bancaires.<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ces lignes correspondent pour la plupart \u00e0 des <strong>dettes \u00e0 moyen ou long terme.<\/strong><\/p>\n<p style=\"text-align: justify;\">On retrouve ensuite\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Les avances et acomptes re\u00e7us par les clients sur les commandes,<\/strong><\/li>\n<li><strong>Les dettes fournisseurs \u00e0 la cl\u00f4ture, (voir notre article <\/strong><strong><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/quest-ce-quune-balance-agee\/\" target=\"_self\" rel=\"noopener\">Qu\u2019est-ce qu\u2019une balance \u00e2g\u00e9e ?<\/a>)<\/strong><\/li>\n<li><strong>Les dettes fiscales et sociales (imp\u00f4ts \u00e0 payer, charges sociales \u00e0 payer, etc..),<\/strong><\/li>\n<li><strong>Les autres dettes diverses non reprises dans les cat\u00e9gories pr\u00e9c\u00e9dentes,<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ces lignes correspondent g\u00e9n\u00e9ralement \u00e0 des dettes <strong>\u00e0 \u00e9ch\u00e9ance de moins d\u2019un an<\/strong>, donc exigibles assez rapidement comme nous l\u2019\u00e9voquions au d\u00e9but de l\u2019article.<\/p>\n<p style=\"text-align: justify;\">Les produits constat\u00e9s d\u2019avance peuvent \u00e9galement faire partie de cet ensemble. Ils correspondent \u00e0 un produit constat\u00e9 en N mais imputable \u00e0 l\u2019exercice suivant. Cela s\u2019apparente \u00e0 une dette car la prestation ou la marchandise n\u2019a pas \u00e9t\u00e9 r\u00e9alis\u00e9e\/livr\u00e9e.<\/p>\n<h3 style=\"text-align: justify;\"><img decoding=\"async\" class=\"aligncenter wp-image-18924 size-full\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/12\/4.-ecarts-de-conversion-passif-1.jpg\" alt=\"Passif du bilan : les dettes et charges \u00e0 payer\" width=\"761\" height=\"390\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/12\/4.-ecarts-de-conversion-passif-1.jpg 761w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/12\/4.-ecarts-de-conversion-passif-1-300x154.jpg 300w\" sizes=\"(max-width: 761px) 100vw, 761px\" \/>Les \u00e9carts de conversion passif<\/h3>\n<p style=\"text-align: justify;\">Les \u00e9carts de conversion passif correspondent \u00e0 un gain ou une perte latente sur une dette libell\u00e9e en devise \u00e9trang\u00e8re. La dette n\u2019\u00e9tant pas encore arriv\u00e9e \u00e0 \u00e9ch\u00e9ance, il est important de provisionner le gain ou la perte latente. (Voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-comptabilisation-des-pertes-et-gains-de-change\/\" target=\"_self\" rel=\"noopener\">La comptabilisation des pertes et gains de change<\/a>)<\/p>\n<p style=\"text-align: justify;\">L\u2019\u00e9cart de conversion passif permet d\u2019ajuster le montant de la dette, \u00e0 la hausse ou \u00e0 la baisse.<\/p>\n<h2 style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-18925 aligncenter\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/12\/5-total-passif-1.jpg\" alt=\"Passif du bilan : Le total bilan\" width=\"752\" height=\"61\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/12\/5-total-passif-1.jpg 752w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/12\/5-total-passif-1-300x24.jpg 300w\" sizes=\"(max-width: 752px) 100vw, 752px\" \/>L\u2019affectation du r\u00e9sultat<\/h2>\n<p style=\"text-align: justify;\">Lorsqu\u2019un bilan est cl\u00f4tur\u00e9 pour un exercice N, le r\u00e9sultat net de l\u2019exercice (issu du compte de r\u00e9sultat) s&rsquo;affecte dans un <strong>poste d\u00e9di\u00e9 dans le haut du passif<\/strong>, dans les capitaux propres. Attention, cette somme n\u2019est \u00ab fig\u00e9e \u00bb qu\u2019au moment de la d\u00e9cision d\u2019affectation de celle-ci, lors de l\u2019AG annuelle d\u2019approbation des comptes. (Voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/laffectation-du-resultat\/\" target=\"_self\" rel=\"noopener\">L\u2019affectation du r\u00e9sultat<\/a>).<\/p>\n<p style=\"text-align: justify;\">Quand est-il de ce r\u00e9sultat en N+1\u00a0? Deux cas de figure\u00a0:<\/p>\n<p style=\"text-align: justify;\"><strong>Le r\u00e9sultat N est une perte.<\/strong> Il n\u2019y a donc pas la possibilit\u00e9 de distribuer de dividende sur ce r\u00e9sultat. La perte, de ce fait s&rsquo;affecte au compte \u00ab report \u00e0 nouveau \u00bb. Quant au r\u00e9sultat, n\u00e9gatif, il va venir diminuer les fonds propres.<\/p>\n<p style=\"text-align: justify;\"><strong>Le r\u00e9sultat N est positif.<\/strong> Lors de <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/assemblee-generale-ordinaire-modalites\/\" target=\"_self\" rel=\"noopener\">l\u2019assembl\u00e9e g\u00e9n\u00e9rale ordinaire (AGO)<\/a> d\u2019approbation des comptes, les associ\u00e9s pourront alors d\u00e9cider de verser des dividendes sur tout ou partie de cette somme. Les dividendes vers\u00e9s ne seront pas incorpor\u00e9s aux capitaux propres. Cependant, la somme restante peut s&rsquo;affecter soit dans un compte de r\u00e9serve (l\u00e9gale, statutaire, ou autres r\u00e9serves), soit dans un compte de report \u00e0 nouveau.<\/p>\n<h2 style=\"text-align: justify;\">Conclusion<\/h2>\n<p style=\"text-align: justify;\">Il est possible \u00e0 partir du bilan comptable de d\u00e9gager certains indicateurs indispensables \u00e0 la bonne conduite de la soci\u00e9t\u00e9 (FR, BFR..). Mais avant, il est important de conna\u00eetre quelque \u00e9l\u00e9ments essentiels pour d\u00e9crypter son activit\u00e9. Savoir lire son bilan comptable, <strong>c\u2019est d\u00e9j\u00e0 conna\u00eetre le patrimoine de sa soci\u00e9t\u00e9.<\/strong><\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur la lecture d\u2019un bilan, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/comprendre-le-bilan-dentreprise-quest-ce-que-lactif-passif\/\"><span class=\"s3\">Comprendre le bilan d\u2019une d\u2019entreprise, qu\u2019est ce que l\u2019actif\/passif ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/comprendre-actif-bilan-comptable\/\"><span class=\"s3\">Comprendre l\u2019actif de son bilan<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/bilan-comptable\/\"><span class=\"s3\">Comment lire un bilan comptable en un clin d\u2019\u0153il ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/parler-langage-comptable\/\"><span class=\"s3\">Parler le langage comptable<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pour un non professionnel de la comptabilit\u00e9, il n\u2019est pas toujours facile de saisir les subtilit\u00e9s d\u2019un bilan comptable, et plus particuli\u00e8rement la notion d\u2019actif et de passif. Le passif correspond \u00e0 la partie droite du bilan et mat\u00e9rialise l\u2019ensemble&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16642,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-18921","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>Le passif du bilan comptable | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le passif du bilan comptable (\u00e0 droite) mat\u00e9rialise toutes les dettes de l&#039;entreprise vis \u00e0 vis des tiers, \u00e0 un instant t (la cl\u00f4ture des comptes).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/comprendre-passif-bilan-comptable\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le passif du bilan comptable | Blog Valoxy - 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