{"id":25427,"date":"2024-02-08T08:30:46","date_gmt":"2024-02-08T07:30:46","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=25427"},"modified":"2024-02-08T08:30:46","modified_gmt":"2024-02-08T07:30:46","slug":"le-bilan-comptable","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/","title":{"rendered":"Le bilan comptable"},"content":{"rendered":"<p>Le bilan comptable est un \u00e9tat financier qui illustre et d\u00e9taille le patrimoine de l\u2019entreprise \u00e0 la date de son \u00e9tablissement. Il se pr\u00e9sente en deux parties\u00a0: l\u2019actif et le passif.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France synth\u00e9tise dans cet article les \u00e9l\u00e9ments du bilan comptable, et ce que sa lecture apporte comme informations sur l\u2019entreprise.<\/p>\n<h2>Les \u00e9l\u00e9ments du bilan comptable<\/h2>\n<p>Le bilan se pr\u00e9sente sous forme d\u2019un tableau en deux parties (2 colonnes) :<\/p>\n<ul>\n<li>\u00c0 gauche <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/comprendre-actif-bilan-comptable\/\" target=\"_self\" rel=\"noopener\">l\u2019actif<\/a>, qui repr\u00e9sente ce qui appartient \u00e0 l\u2019entreprise. Ces \u00e9l\u00e9ments chiffr\u00e9s se comptabilisent dans des comptes qui sont le plus souvent \u201cd\u00e9biteurs\u201d.<\/li>\n<li>\u00c0 droite <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/comprendre-passif-bilan-comptable\/\" target=\"_self\" rel=\"noopener\">le passif<\/a>, qui liste les ressources que la soci\u00e9t\u00e9 a utilis\u00e9 pour poss\u00e9der ce patrimoine. Ce sont les dettes de l\u2019entreprise, comptabilis\u00e9es dans des comptes le plus souvent cr\u00e9diteurs.<\/li>\n<\/ul>\n<p>Les deux parties de cette pr\u00e9sentation chiffr\u00e9e de l\u2019entreprise doivent \u00eatre \u00e9gales l\u2019une \u00e0 l\u2019autre : <strong>le total de l\u2019actif est \u00e9gal au total du passif.<\/strong><\/p>\n<p>\u00c0 \u00ab\u00a0l\u2019int\u00e9rieur\u00a0\u00bb du bilan, on distingue une partie haute qui traite du long terme et une partie basse qui traite du court terme. On parle de cycles financiers de long terme et de cycles financiers de court terme. On retrouvera ainsi, \u00ab\u00a0en haut du bilan\u00a0\u00bb, les \u00e9l\u00e9ments les moins \u201cliquides\u201d, et, en bas, les \u00e9l\u00e9ments les plus \u201cliquides\u00a0\u00bb.<\/p>\n<p>Contrairement au <a href=\"https:\/\/valoxy.org\/blog\/comment-lire-son-compte-de-resultat\/\">compte de r\u00e9sultat<\/a>, le bilan rend compte de la situation du patrimoine depuis <a href=\"https:\/\/valoxy.org\/blog\/creation-dentreprise\/\">la cr\u00e9ation de l\u2019entreprise<\/a>. Les chiffres qu\u2019il pr\u00e9sente sont donc des \u201ccumuls\u201d et des \u201csoldes\u201d depuis l\u2019origine de l\u2019entreprise, parfois des dizaines d\u2019ann\u00e9es. La \u201ccontrepartie\u201d des \u00e9l\u00e9ments du bilan se retrouvera dans le compte d\u2019exploitation, et d\u00e9taillera, sur la p\u00e9riode d\u2019un exercice, le r\u00e9sultat de celui-ci.<\/p>\n<h2>L\u2019actif<\/h2>\n<p>Les postes de l\u2019actif se composent des \u00e9l\u00e9ments principaux suivants\u00a0:<\/p>\n<ul>\n<li>\n<p class=\"mkd-pt-two-title\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-immobilisations-que-representent-elles\/\" target=\"_self\" rel=\"noopener\">Les immobilisations<\/a> : biens que l\u2019entreprise ach\u00e8te (ou \u00e9ventuellement produit elle-m\u00eame), dans le but d\u2019\u00eatre utilis\u00e9s durablement. Les num\u00e9ros des comptes comptables d\u2019immobilisation commencent par 2, et on les appelle les comptes de \u201cclasse 2\u201d. On distingue trois types d\u2019immobilisations :<\/p>\n<ul>\n<li>Les immobilisations incorporelles (biens immat\u00e9riels\u00a0: fonds commerciaux, \u00a0brevets\u2026)<\/li>\n<li>Les immobilisations corporelles (biens mat\u00e9riels\u00a0: terrains, constructions\u2026)<\/li>\n<li>Et les immobilisations financi\u00e8res (actifs financiers d\u2019utilisation durable : titres de participation, etc.).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/valorisation-des-stocks-30072014avallau1\/\">Les stocks<\/a> : mati\u00e8res premi\u00e8res (MP) et\/ou produits finis (PF) que l\u2019entreprise a achet\u00e9s, mais n\u2019a pas encore utilis\u00e9s dans ses fabrications, ou n\u2019a pas encore vendus et qu\u2019elle doit conserver. Les num\u00e9ros de compte des stocks commencent par 3, ce sont les comptes de \u201cclasse 3\u201d.<\/li>\n<li>Les cr\u00e9ances\u00a0: ce que les tiers (clients, administration fiscale, etc.) doivent \u00e0 l\u2019entreprise pour ses produits et ses services. Ces tiers ont des dettes envers l\u2019entreprise. Les comptes de tiers font partie de la \u201cclasse 4\u201d.<\/li>\n<li>Les \u201cdisponibilit\u00e9s\u201d : ce que l\u2019entreprise poss\u00e8de sur son compte en banque ou dans sa caisse. Ces comptes de \u201ctr\u00e9sorerie\u201d sont des comptes qui commencent par 5 : on les appelle les comptes de la \u201cclasse 5\u201d.<\/li>\n<\/ul>\n<h2>Le passif<\/h2>\n<p>Les postes du passif se composent des \u00e9l\u00e9ments principaux suivants, et ne comprendront que des comptes de \u00ab\u00a0classe 1\u00a0\u00bb (moyens financiers), 4 (comptes de tiers), et 5 (comptes de tr\u00e9sorerie) :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/capitaux-propres-laduf\/\">Les capitaux propres<\/a> : il s\u2019agit de l\u2019argent qui provient des actionnaires ou des b\u00e9n\u00e9fices ant\u00e9rieurs r\u00e9alis\u00e9s par l\u2019entreprise. Ces \u00e9l\u00e9ments sont comptabilis\u00e9s dans des comptes commen\u00e7ant par 1 : les comptes de \u201cclasse 1\u201d.<\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/provisions-pour-risques-et-charges\/\">Les provisions<\/a> : ce sont les \u00e9l\u00e9ments dont le montant ou l\u2019\u00e9ch\u00e9ance ne sont pas connus pr\u00e9cis\u00e9ment. Elles constatent en fin d\u2019exercice un risque ou une charge probable. Ces \u00e9l\u00e9ments sont aussi comptabilis\u00e9s dans des comptes commen\u00e7ant par 1 : les comptes de \u201cclasse 15\u201d.<\/li>\n<li>Les dettes\u00a0: c\u2019est l\u2019argent que doit l\u2019entreprise \u00e0 des tiers (fournisseurs, administration fiscale, Urssaf, caisses de retraite, \u00e9tablissements financiers, etc.). Ces \u00e9l\u00e9ments sont comptabilis\u00e9s dans des comptes de tiers (classe 4), ou de tr\u00e9sorerie (classe 5).<\/li>\n<\/ul>\n<h2>La lecture du bilan comptable<\/h2>\n<p>Pour pouvoir faire une bonne lecture du bilan, il faut comprendre ce que contiennent les principaux postes (d\u00e9crits ci-dessus) et les analyser.<\/p>\n<p>L\u2019analyse peut se faire \u00e0 l\u2019aide d\u2019agr\u00e9gats et d\u2019indicateurs tels que le <a href=\"https:\/\/valoxy.org\/blog\/le-bfr-quels-sont-ses-enjeux\/\">besoin en fonds de roulement (BFR)<\/a>, la marge commerciale, l\u2019exc\u00e9dent brut d\u2019exploitation (EBE), etc. Mais \u00e9galement \u00e0 l\u2019aide de <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/bilan-fonctionnel-ratios\/\" target=\"_self\" rel=\"noopener\">ratios<\/a>, qui permettent de situer l\u2019entreprise et de la comparer \u00e0 ses pairs.<\/p>\n<p>&nbsp;<\/p>\n<p>Cet article vous a plu ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Vous souhaitez approfondir vos connaissances sur les documents financiers de l\u2019entreprise ?\u00a0 Retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-incontournables-de-la-comptabilite\/\">Les incontournables de la comptabilit\u00e9<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-principes-comptables-expliques\/\">Les principes comptables expliqu\u00e9s<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-test-de-depreciation-des-actifs\/\" target=\"_self\" rel=\"noopener\">Le test de d\u00e9pr\u00e9ciation des actifs<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/bilan-comptable\/\" target=\"_self\" rel=\"noopener\">Comment lire un bilan comptable en un clin d\u2019\u0153il ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/compte-de-resultat-utilite-03112014avallau1\/\">A quoi sert le compte de r\u00e9sultat ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/larrete-des-comptes\/\" target=\"_self\" rel=\"noopener\">L\u2019arr\u00eat\u00e9 des comptes<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le bilan comptable est un \u00e9tat financier qui illustre et d\u00e9taille le patrimoine de l\u2019entreprise \u00e0 la date de son \u00e9tablissement. Il se pr\u00e9sente en deux parties\u00a0: l\u2019actif et le passif. Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France synth\u00e9tise dans&#8230;<\/p>\n","protected":false},"author":1,"featured_media":25430,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-25427","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 bilan comptable | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le bilan comptable est un \u00e9tat financier qui d\u00e9taille le patrimoine et la situation de l\u2019entreprise \u00e0 la date de son \u00e9tablissement.\" \/>\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\/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 | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Le bilan comptable est un \u00e9tat financier qui d\u00e9taille le patrimoine et la situation de l\u2019entreprise \u00e0 la date de son \u00e9tablissement.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2024-02-08T07:30:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2019\/02\/le-bilan-comptable-e1620201618678-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"700\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Le bilan comptable\",\"datePublished\":\"2024-02-08T07:30:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/\"},\"wordCount\":850,\"commentCount\":2,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2019\/02\/le-bilan-comptable-e1620201618678-1.jpg\",\"articleSection\":[\"Comptabilit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/\",\"url\":\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/\",\"name\":\"Le bilan comptable | Blog Valoxy - 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