﻿{"id":64390,"date":"2024-02-22T08:30:39","date_gmt":"2024-02-22T07:30:39","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=64390"},"modified":"2024-02-22T08:30:39","modified_gmt":"2024-02-22T07:30:39","slug":"la-comptabilite-en-france-et-en-belgique","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-comptabilite-en-france-et-en-belgique\/","title":{"rendered":"La comptabilit\u00e9 en France et en Belgique"},"content":{"rendered":"<p><span data-contrast=\"none\">Pour comparer deux entreprises, belge et fran\u00e7aise, \u00e9voluant dans un secteur similaire, les tiers doivent pouvoir distinguer les \u00e9l\u00e9ments dus aux propres performances \u00e9conomiques des entreprises de ceux qui r\u00e9sultent des normes comptables qu\u2019elles adoptent, ou auxquelles elles sont soumises. <\/span><span data-contrast=\"none\">D&rsquo;o\u00f9 l&rsquo;importance <\/span><span data-contrast=\"none\">de conna\u00eetre les diff\u00e9rences d\u2019approche de la comptabilit\u00e9 en France et en Belgique. <\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, revient dans cet article sur les principales diff\u00e9rences entre la comptabilit\u00e9 en France et en Belgique.<\/span><\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><b><span data-contrast=\"none\">Les principes comptables\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">Les principes de la comptabilit\u00e9 en France et en Belgique sont les m\u00eames, et les syst<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">mes comptables <\/span><span data-contrast=\"none\">repos<\/span><span data-contrast=\"none\">ent sur des bases comparables. La tenue d<\/span><span data-contrast=\"none\">\u2019<\/span><span data-contrast=\"none\">une comptabilit\u00e9 \u00e0 jour et le d\u00e9p\u00f4t des comptes annuels font partie des obligations l\u00e9gales impos\u00e9es aux entreprises.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">En Belgique, les petites entreprises peuvent n\u00e9anmoins se contenter d<\/span><span data-contrast=\"none\">\u2019<\/span><span data-contrast=\"none\">une comptabilit\u00e9 \u201csimplifi\u00e9e\u201d, qui n&rsquo;exige que<\/span><span data-contrast=\"none\"> certains documents comptables et <\/span><span data-contrast=\"none\">un inventaire annuel. Il s\u2019agit des entreprises dont le CA ne d\u00e9passe pas les 500 000 \u20ac HT et qui sont :<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"2\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">des entreprises individuelles (les travailleurs ind\u00e9pendants personnes physiques),<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"2\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">des soci\u00e9t\u00e9s en nom collectif (SNC),<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"2\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">ou des soci\u00e9t\u00e9s en commandite simple (SCS).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">De m\u00eame, la comptabilit\u00e9 des ABSL (associations sans but lucratif) diff<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">re selon leur taille.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Enfin, les entreprises de taille plus importante (et les SRL, les SA, etc.) doivent se plier aux r<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">gles d<\/span><span data-contrast=\"none\">\u2019<\/span><span data-contrast=\"none\">une comptabilit\u00e9 <\/span><span data-contrast=\"none\">compl\u00e8<\/span><span data-contrast=\"none\">te (comptabilit\u00e9 en partie double), et respecter le PCMN (Plan Comptable Minimum Normalis\u00e9), le plan comptable belge.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">En Belgique, il faut d\u00e9poser les comptes comptes annuels approuv\u00e9s\u00a0 aupr\u00e8s de la Centrale des Bilans de la Banque nationale de Belgique <\/span><b><span data-contrast=\"none\">dans les 7 mois<\/span><\/b><span data-contrast=\"none\"> suivant la cl\u00f4ture de l&rsquo;exercice.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><span data-contrast=\"none\">La prudence<\/span><\/h4>\n<p><span data-contrast=\"none\">Il faut \u00e9tablir les comptes annuels de mani<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">re r\u00e9guli<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">re et sinc<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">re, que ceux-ci donnent une\u00a0<\/span> <span data-contrast=\"none\">\u201cimage fid<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">le\u201d, et qu&rsquo;ils respectent un certain nombre de principes, dont celui de prudence. N\u00e9anmoins il existe sur ce point des diff\u00e9rences entre les deux pays :<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"2\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"none\">En <\/span><span data-contrast=\"none\">France il n<\/span><span data-contrast=\"none\">\u2019y a pas d&rsquo;obligation d&rsquo;enregistrer des provisions pour<\/span> <span data-contrast=\"none\">pertes de change (voir notre article <\/span><a href=\"https:\/\/valoxy.org\/blog\/la-comptabilisation-des-pertes-et-gains-de-change\/\"><span data-contrast=\"none\">La comptabilisation des pertes et gains de change<\/span><\/a><span data-contrast=\"none\">) lorsque le risque de change est compens\u00e9 par des op\u00e9rations de couverture ou lorsqu\u2019un investissement est financ\u00e9 par un pr\u00eat dans la m\u00ea<\/span><span data-contrast=\"none\">me devise.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"2\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"none\">En Belgique, les profits non encore r\u00e9alis\u00e9s peuvent \u00eatre enregistr\u00e9s s&rsquo;ils r\u00e9sultent d&rsquo;actions d\u00e9tenues dans des filiales ou de transactions sp\u00e9culatives<\/span> <span data-contrast=\"none\">sur des m<\/span><span data-contrast=\"none\">arch<\/span><span data-contrast=\"none\">\u00e9s financiers \u00e9valu\u00e9es \u00e0 la valeur de march\u00e9 (de nature \u201c<\/span><span data-contrast=\"none\">mark to market<\/span><span data-contrast=\"none\">\u201d).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p>De m\u00eame, en Belgique,\u00a0<span data-contrast=\"none\">\u00a0les gains non r\u00e9alis\u00e9s \u00e0 I&rsquo;occasion d&rsquo;un contrat \u00e0 terme peuvent s&rsquo;enregistrer dans les r\u00e9sultats :<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"3\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"none\">s\u2019il existe un march\u00e9 ouvert et liquide pour les biens sous-jacents \u00e0 ce contrat,<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"3\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"none\">\u00e0 condition que I&rsquo;op\u00e9ration li\u00e9e \u00e0 ce march\u00e9 \u00e0 terme ne soit pas\u00a0 \u00e9loign\u00e9e ou inhabituelle par rapport \u00e0 l&rsquo;activit\u00e9 de I\u2019entreprise, <\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"3\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"none\">et que les gains non r\u00e9alis\u00e9s soient mentionn\u00e9s dans <\/span><a href=\"https:\/\/valoxy.org\/blog\/annexe-comptable-un-element-indispensable-des-comptes-annuels-06102014avalluti1\/\"><span data-contrast=\"none\">les annexes<\/span><\/a><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span data-contrast=\"none\">Enfin, la comptabilisation des mouvements financiers se fait sur la base de l&rsquo;extrait bancaire et non sur la base des paiements effectu\u00e9<\/span><span data-contrast=\"none\">s ou re<\/span><span data-contrast=\"none\">\u00e7us, ce qui rend le rapprochement bancaire (\u201c<\/span><b><span data-contrast=\"none\">r<\/span><\/b><b><span data-contrast=\"none\">\u00e9conciliation\u201d<\/span><\/b> <span data-contrast=\"none\">bancaire, en langage comptable belge)<\/span><span data-contrast=\"none\"> inutile<\/span><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><b><span data-contrast=\"none\">Fiscalit\u00e9 et r\u00e8gles com<\/span><\/b><b><span data-contrast=\"none\">ptables<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">Les r<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">gles comptables et la fiscalit\u00e9 s&rsquo;imbriquent fortement, tant en France qu\u2019en Belgique. Or les r<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">gles fiscales n\u2019ont pas forc\u00e9ment de justification \u00e9conomique.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"none\">Ainsi, l\u2019amortissement \u00e9conomique des actifs peut parfois \u00ea<\/span><\/i><i><span data-contrast=\"none\">tre acc<\/span><\/i><i><span data-contrast=\"none\">\u00e9l\u00e9r\u00e9 artificiellement et donc la valeur r\u00e9elle des actifs n\u2019est pas appr\u00e9hend\u00e9e de la mani\u00e8re la plus juste.\u00a0<\/span><\/i><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"2\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">Attention, en Belgique, depuis le 1er Janvier 2020 et la r\u00e9forme de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, il n\u2019y a plus d\u2019amortissement d\u00e9gressif, et l\u2019amortissement l\u2019ann\u00e9e de l\u2019achat se fait au prorata temporis. Ces r\u00e8gles ne s\u2019appliquent cependant pas pour l\u2019ind\u00e9pendant en nom personnel (entreprise individuelle).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">De m\u00eame, les r<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">gles fiscales influent sur la comptabilisation des provisions. Dans les deux pays, la d\u00e9termination des provisions est parfois fonction de leur d\u00e9ductibilit\u00e9 <\/span><span data-contrast=\"none\">fiscale.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"3\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">En Belgique, des \u201cprovisions pour imp\u00f4t\u201d incluent les montants destin\u00e9s \u00e0 couvrir les ajustements du revenu fiscal ou des changements dans les m\u00e9thodes de calcul. Ces provisions sont cependant rarement utilis\u00e9es.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"3\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"none\">En France il existe plus de latitude gr\u00e2ce aux <\/span><a href=\"https:\/\/valoxy.org\/blog\/les-provisions-reglementees\/\"><span data-contrast=\"none\">provisions dites \u00ab\u00a0r\u00e9glement\u00e9es\u00a0\u00bb<\/span><\/a><span data-contrast=\"none\">, <\/span><span data-contrast=\"none\">en fait des provisions \u201cfiscales\u201d (<\/span><a href=\"https:\/\/valoxy.org\/blog\/provision-pour-hausse-des-prix\/\"><span data-contrast=\"none\">provision pour hausse des prix<\/span><\/a><span data-contrast=\"none\">, provision pour implantation \u00e0 l&rsquo;\u00e9tranger, etc.). Elles r\u00e9pondent non \u00e0 un principe comptable mais \u00e0 une incitation fiscale.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<h4><b><span data-contrast=\"none\">D\u00e9ductibilit\u00e9 fiscale des v\u00e9hicules de tourisme<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"none\">La d\u00e9ductibilit\u00e9 en Belgique est de 50% au minimum. \u00c0 condition que :<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"2\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"none\">l\u2019utilisation professionnelle soit au minimum 50% de l\u2019utilisation totale du v\u00e9hicule,\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"2\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"none\">le taux d\u2019\u00e9mission de CO\u00b2\/km soit inf\u00e9rieur \u00e0 200 grammes.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">Si ce n\u2019est pas le cas, la d\u00e9ductibilit\u00e9 minimum est de 40%. Elle est de 100% au maximum, car le taux incitatif de 120% pour les v\u00e9hicules \u00e9lectriques n\u2019existe plus.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><b><span data-contrast=\"none\">Les \u00e9tats financiers<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">La comptabilit\u00e9 en France et en Belgique utilise Bilan, Compte de r\u00e9sultat et\u00a0 Annexes de fa\u00e7on globalement similaires dans les deux pays. L&rsquo;information contenue dans ces <\/span><a href=\"https:\/\/valoxy.org\/blog\/la-modernisation-des-etats-financiers\/\"><span data-contrast=\"none\">\u00e9tats financiers<\/span><\/a><span data-contrast=\"none\"> reste, dans les deux pays, tr<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">s orient\u00e9<\/span><span data-contrast=\"none\">e vers<\/span><span data-contrast=\"none\"> les cr\u00e9anciers.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h3><span style=\"color: #c1d72e;\">\u2014<\/span><b><span data-contrast=\"none\">Bilan<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h3>\n<p><b><span data-contrast=\"none\">Cr\u00e9ances et dettes \u00e0 plus ou moins un an<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Dans <\/span><a href=\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/\"><span data-contrast=\"none\">le bilan comptable<\/span><\/a><span data-contrast=\"none\"> fran\u00e7ais<\/span><span data-contrast=\"none\">, il n<\/span><span data-contrast=\"none\">\u2019y a plus d\u2019obligation de distinction (depuis le PCG de 1982) entre les cr\u00e9ances et les dettes \u00e0 court ou long terme. Mais leur ventilation appara\u00eet dans l\u2019annexe au bilan. En Belgique une distinction est toujours faite pour les dettes et les cr\u00e9ances selon qu\u2019elles sont \u00e0 plus ou moins d&rsquo;un an.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">Immobilisations<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Dans le bilan fran\u00e7<\/span><span data-contrast=\"none\">ais, <\/span><span data-contrast=\"none\">\u00e0 l&rsquo;actif, pour l&rsquo;exercice N, on distingue le montant brut, les amortissements et le montant net, alors qu\u2019en Belgique seul le montant net est donn\u00e9, et le d\u00e9tail sur ces points est fourni dans l\u2019annexe au bilan.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">Capital souscrit et appel\u00e9<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">L<\/span><span data-contrast=\"none\">e com<\/span><span data-contrast=\"none\">pte \u201ccapital souscrit non appel\u00e9\u201d\u00a0<\/span> <span data-contrast=\"none\">est inscrit \u00e0 l&rsquo;actif en France, alors qu\u2019il est inscrit au passif &#8211; en n\u00e9gatif &#8211; en Belgique.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">R\u00e9sultat<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Le r\u00e9<\/span><span data-contrast=\"none\">sultat de I&rsquo;exercice n<\/span><span data-contrast=\"none\">\u2019<\/span><span data-contrast=\"none\">appara<\/span><span data-contrast=\"none\">\u00eet pas \u201cen clair\u201d dans le bilan belge, <\/span><b><span data-contrast=\"none\">car il est affect\u00e9 tout de suite<\/span><\/b><span data-contrast=\"none\">, alors qu\u2019il ne l\u2019est que l\u2019ann\u00e9e suivante en France, apr\u00e8s d\u00e9cision de l\u2019AGO. Cela a donc une influence sur la lecture des capitaux, du r\u00e9sultat, des r\u00e9serves, des\u00a0 <\/span><a href=\"https:\/\/valoxy.org\/blog\/remuneration-capitaux-dividendes\/\"><span data-contrast=\"none\">dividendes<\/span><\/a><span data-contrast=\"none\">, etc.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">Il s&rsquo;agit sans doute de la diff\u00e9rence la plus importante, du moins celle qui modifie le plus l\u2019apparence et la composition des comptes entre la France et la Belgique.<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">Comptes de conversion<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Les comptes de conversion actif et passif sont, en France,<\/span><span data-contrast=\"none\"> plac<\/span><span data-contrast=\"none\">\u00e9s s\u00e9par\u00e9ment, respectivement \u00e0 l&rsquo;actif et au passif. En Belgique, ce n&rsquo;est pas le cas.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h3><span style=\"color: #c1d72e;\">\u2014<\/span><b><span data-contrast=\"none\">Compte de R\u00e9sultat<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h3>\n<p><a href=\"https:\/\/valoxy.org\/blog\/comment-lire-son-compte-de-resultat\/\"><span data-contrast=\"none\">Les comptes de r\u00e9sultat<\/span><\/a><span data-contrast=\"none\"> de la comptabilit\u00e9 en France et en Belgique sont structur\u00e9<\/span><span data-contrast=\"none\">s de la m<\/span><span data-contrast=\"none\">\u00eame mani<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">re. Ils s\u00e9parent le r\u00e9sultat d&rsquo;exploitation du r\u00e9sultat financier et du r\u00e9<\/span><span data-contrast=\"none\">sul<\/span><span data-contrast=\"none\">t<\/span><span data-contrast=\"none\">at excep<\/span><span data-contrast=\"none\">tionnel.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">En France, le r\u00e9sultat fiscal fait l\u2019objet de divers retraitements. De plus, la participation l\u00e9gale des salari\u00e9s doit \u00eatre d\u00e9duite du compte de r\u00e9sultat. Cette obligation n\u2019existe pas en Belgique.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h3><span style=\"color: #c1d72e;\">\u2014<\/span><b><span data-contrast=\"none\">Les annexes<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"none\">Les annexes incluent les m\u00eames informations en Belgique et en France et fournissent des\u00a0\u00a0<\/span> <span data-contrast=\"none\">renseignements compl\u00e9mentaires notamment sur les changements de m\u00e9thodes, le capital, les diff\u00e9rents types d&rsquo;actions, les valeurs mobili<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">res, les sommes dues \u00e0<\/span><span data-contrast=\"none\"> I\u2019administration fiscale et sociale, etc.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><b><span data-contrast=\"none\">Principales diff\u00e9rences de valorisation et d\u2019enregistrement comptable\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h2>\n<h3><span style=\"color: #c1d72e;\">\u2014<\/span><b><span data-contrast=\"none\">Evaluation g\u00e9n\u00e9rale des actifs<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h3>\n<p><b><span data-contrast=\"none\">Les amortissements<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">En Belgique, l\u2019amortissement d\u00e9gressif n\u2019existe plus, depuis 2020, que pour les ind\u00e9pendants. De m\u00eame, les petites entreprises doivent maintenant calculer les amortissements\u00a0 au<\/span> <span data-contrast=\"none\">prorata temporis lorsqu&rsquo;un bien est acquis en cours d\u2019exercice. L\u2019amortissement sur une ann\u00e9e enti<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">re n\u2019existe plus<\/span><span data-contrast=\"none\">.<\/span><span data-contrast=\"none\">\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/valoxy.org\/blog\/fonds-de-commerce\/\"><span data-contrast=\"none\">Le fonds de commerce<\/span><\/a> <span data-contrast=\"none\">peut s&rsquo;amortir <\/span><span data-contrast=\"none\">en Belgique, contrairement \u00e0 la France. (Voir notre article <\/span><a href=\"https:\/\/valoxy.org\/blog\/lamortissement-du-fonds-de-commerce\/\"><span data-contrast=\"none\">L<\/span><span data-contrast=\"none\">\u2019<\/span><span data-contrast=\"none\">amortissement du fonds de commerce<\/span><\/a><span data-contrast=\"none\">.)<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"none\">Les v\u00e9hicules de tourisme peuvent s&rsquo;amortir fiscalement sans plafond en Belgique, ce qui n\u2019est pas le cas en France !<\/span><\/i><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h3><span style=\"color: #c1d72e;\">\u2014<\/span><b><span data-contrast=\"none\">Actifs corporels<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h3>\n<p><b><span data-contrast=\"none\">Leasing<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p>On consid\u00e8re <a href=\"https:\/\/valoxy.org\/blog\/le-leasing-pour-sequiper\/\"><span data-contrast=\"none\">le leasing<\/span><\/a> <span data-contrast=\"none\">financier comme un actif en Belgique. Le<\/span> <span data-contrast=\"none\">co<\/span><span data-contrast=\"none\">\u00fbt d\u2019<\/span><span data-contrast=\"none\">acquisition<\/span><span data-contrast=\"none\"> \u00e9gale le<\/span>\u00a0<span data-contrast=\"none\">montant du capital (<\/span><span data-contrast=\"none\">reconstitu<\/span><span data-contrast=\"none\">\u00e9 par le<\/span> <span data-contrast=\"none\">total des<\/span> <span data-contrast=\"none\">sommes vers\u00e9es \u00e0 ce<\/span> <span data-contrast=\"none\">titre). Si une option d\u2019achat existe, elle ne peut pas<\/span> <span data-contrast=\"none\">d\u00e9passer 15% du co\u00fbt d\u2019<\/span><span data-contrast=\"none\">acquisition.<\/span><span data-contrast=\"none\"> Le leasing financier peut donc s&rsquo;amortir en Belgique, contrairement \u00e0 la France, o\u00f9 il repr\u00e9sente une charge p\u00e9riodique.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">On consid\u00e8re le leasing op<\/span><span data-contrast=\"none\">\u00e9rationnel<\/span><span data-contrast=\"none\">\u00a0en Belgique comme une charge p\u00e9riodique.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">Actifs de peu de valeur<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Les actifs appartiennent \u00e0 cette cat\u00e9gorie s&rsquo;ils sont \u201csouvent renouvel\u00e9s\u201d pour le m\u00eame montant et si leur valeur est relativement faible au regard du total du bilan (Belgique). On les consid\u00e8re comme des charg<\/span><span data-contrast=\"none\">es. <\/span><span data-contrast=\"none\">En France leur valeur maximale est de 500 \u20ac<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h3><span style=\"color: #c1d72e;\">\u2014<\/span><b><span data-contrast=\"none\">Actifs incorporels<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h3>\n<p><b><span data-contrast=\"none\">Goodwill<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">En Belgique, la valeur est le prix d&rsquo;achat moins la<\/span> <span data-contrast=\"none\">valeur nette de l&rsquo;actif. La dur\u00e9e maximum d&rsquo;amortissement est de 5 ans. Cependant, la r\u00e9glementation autorise une dur\u00e9e plus longue \u00e0 condition qu&rsquo;il y ait une explication dans les annexes.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">En France, certains \u00e9l\u00e9ments incorporels tels que le fonds de commerce ne s&rsquo;amortissent pas. La valeur du G<\/span><span data-contrast=\"none\">oodwill <\/span><span data-contrast=\"none\">(ou \u00e9cart d\u2019<\/span><span data-contrast=\"none\">acquisition<\/span><span data-contrast=\"none\">) \u00e9gale <\/span><span data-contrast=\"none\">la diff<\/span><span data-contrast=\"none\">\u00e9rence entre le co\u00fbt d&rsquo;acquisition des titres et l&rsquo;\u00e9valuation totale des actifs et passifs<\/span><span data-contrast=\"none\"> identifi<\/span><span data-contrast=\"none\">\u00e9s \u00e0 <\/span><span data-contrast=\"none\">la date d<\/span><span data-contrast=\"none\">\u2019<\/span><span data-contrast=\"none\">acquisition<\/span><span data-contrast=\"none\">. (Voir notre article<\/span> <a href=\"https:\/\/valoxy.org\/blog\/evaluation-entreprise-methode-goodwill\/\"><span data-contrast=\"none\">\u00c9valuation d<\/span><span data-contrast=\"none\">\u2019<\/span><span data-contrast=\"none\">entreprise : le Goodwill parmi les m\u00e9thodes mixtes<\/span><\/a><span data-contrast=\"none\">). <\/span><span data-contrast=\"none\">La dur\u00e9e maximum d&rsquo;amortissement est de 40 ans.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Jusqu&rsquo;en 1999 il \u00e9tait possible d&rsquo;imputer les \u00e9carts d&rsquo;acquisition sur les capitaux propres. Depuis la sortie du r<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">glement 99-02, il s\u2019agit d\u2019une exception \u00e0 justifier imp\u00e9rativement. En contrepartie il existe une m\u00e9thode d\u00e9rogatoire consistant \u00e0 maintenir les actifs et passifs \u00e0 la valeur d&rsquo;acquisition et \u00e0 imputer de mani<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">re d\u00e9finitive sur les capitaux propres l&rsquo;\u00e9cart entre le co\u00fbt d&rsquo;acquisition et la quote-part de l&rsquo;acqu\u00e9reur dans ces valeurs comptables.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h3><span style=\"color: #c1d72e;\">\u2014<\/span><b><span data-contrast=\"none\">Actif circulant<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h3>\n<p><b><span data-contrast=\"none\">Stocks<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">En ce qui concerne les stocks, la Belgique autorise diff\u00e9rentes m\u00e9thodes d\u2019\u00e9valuation (CUMP, LIFO, FIFO) alors que la France n&rsquo;autorise pas la m\u00e9thode LIFO<\/span><span data-contrast=\"none\">. (Voir notre article <\/span><a href=\"https:\/\/valoxy.org\/blog\/inventaire-comptable-stock-de-qualite-29082014avallau1\/\"><span data-contrast=\"none\">Faire un inventaire comptable des stocks de qualit\u00e9<\/span><\/a><span data-contrast=\"none\">).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">M<\/span><b><span data-contrast=\"none\">ontants <\/span><\/b><b><span data-contrast=\"none\">\u00e0 <\/span><\/b><b><span data-contrast=\"none\">recevoir<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">En Belgique, on distingue les montants \u00e0 recevoir \u00e0 plus ou moins un an, alors qu\u2019on ne\u00a0 fait pas cette distinction en France.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><b><span data-contrast=\"none\">Les r\u00e8gles et normes comptables nationales<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h2>\n<p><b><span data-contrast=\"none\">Du c\u00f4t\u00e9 de la loi<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"3\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Le Code de Commerce, le PCG 2019, et les Plans Comptables professionnels en France,<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"3\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">La Loi du 17\/07\/1975 sur la comptabilit\u00e9 et le reporting financier pour les soci\u00e9t\u00e9s industrielles et commerciales, la Loi du 28 f\u00e9vrier 2013 instaurant le Code de Droit Economique, le D\u00e9cret royal du 8 octobre 1976, imposant un mod<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">le d&rsquo;\u00e9tat financier et des normes d&rsquo;\u00e9<\/span><span data-contrast=\"none\">valuation <\/span><span data-contrast=\"none\">en Belgique <\/span><i><span data-contrast=\"none\">et l\u2019Arr\u00eat\u00e9 Royal du 21 octobre 2018.<\/span><\/i><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"none\">Les Organismes de r\u00e9gulation<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">En France<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"3\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">Le CRC (<\/span><span data-contrast=\"none\">Comit<\/span><span data-contrast=\"none\">\u00e9 de la r\u00e9glementation comptable), dont le r\u00f4le leader est d&rsquo;\u00e9laborer l&rsquo;ensemble des r<\/span><span data-contrast=\"none\">\u00e8<\/span><span data-contrast=\"none\">gles comptables applicables aux entreprises,<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"3\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"none\">Le CNC (Conseil national de la comptabilit\u00e9), qui donne des avis au CRC<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">En Belgique<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">&#8211; Le CBNI\/CNC (<\/span><span data-contrast=\"none\">Commissie voor Boekhoudkundige Normen<\/span><span data-contrast=\"none\"> \/ Commission des normes comptables), qui fait des recommandations au gouvernement et \u00e9dite les interpr\u00e9tations du code et du d\u00e9cret royal.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">Les Instances professionnelles<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Ces instances ont une influence sur la doctrine comptable et son interpr\u00e9tation :<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">En France,<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"3\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Le CSOEC : Conseil sup\u00e9rieur de <\/span><a href=\"https:\/\/valoxy.org\/blog\/ordre-des-experts-comptables-23032015avalchrib\/\"><span data-contrast=\"none\">l\u2019Ordre des experts-comptables<\/span><\/a><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"3\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">La CNCC : Compagnie nationale des commissaires aux comptes,\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">En Belgique,<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"3\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">L\u2019Instituut der Bedrijfsrevisoren<\/span><span data-contrast=\"none\"> \/ <\/span><span data-contrast=\"none\">lnstitut des R<\/span><span data-contrast=\"none\">\u00e9viseurs d&rsquo;entreprises.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"3\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"none\">L\u2019<\/span><span data-contrast=\"none\">Institut des experts-comptables et des conseillers fiscaux \/ lnstituut der Accountants en Belastingconsulenter et l\u2019Institut Professionnel des Comptables et Fiscalistes Agr\u00e9\u00e9s \/<\/span> <span data-contrast=\"none\">Beroepsinstituut van erkende Boekhouders en Fiscalisten, fusionn\u00e9s dans l\u2019Institute for Tax Advisors and Accountants.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><b><span data-contrast=\"none\">Et le vocabulaire ?<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">Le plan comptable fran\u00e7ais ressemble au \u201cplan de comptes\u201d belge, malgr\u00e9 des num\u00e9ros de compte qui diff\u00e8rent. Mais il faut aussi s\u2019habituer \u00e0 certaines terminologies :<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"2\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"none\">Un avoir est une \u201cnote de cr\u00e9dit\u201d,<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"2\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"none\">Les charges constat\u00e9es d\u2019avance sont des \u201c<\/span><span data-contrast=\"none\">charges <\/span><span data-contrast=\"none\">\u00e0 <\/span><span data-contrast=\"none\">reporter<\/span><span data-contrast=\"none\">\u201d<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"2\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"7\" data-aria-level=\"1\"><span data-contrast=\"none\">Le rapprochement bancaire se dit \u201cr\u00e9conciliation\u201d bancaire,<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"2\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"8\" data-aria-level=\"1\"><span data-contrast=\"none\">L\u2019association \u00ab\u00a0Loi de 1901\u00a0\u00bb \u00e9quivaut \u00e0 une ABSL (Association sans but lucratif)<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Times New Roman\" data-listid=\"2\" data-list-defn-props=\"{&quot;201340374&quot;:2,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:262,&quot;335559991&quot;:262,&quot;469769226&quot;:&quot;Times New Roman&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"9\" data-aria-level=\"1\"><span data-contrast=\"none\">etc.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">Cet article sur le comptabilit\u00e9 en France et en Belgique vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez aussi nos autres articles sur le blog de Valoxy :<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/ifrs\/\"><span data-contrast=\"none\">IFRS<\/span><\/a><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-comptabilite-en-france-et-en-belgique\/\" target=\"_self\" rel=\"noopener\">La comptabilit\u00e9 en France et en Belgique<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-fiscalite-de-lentreprise-en-belgique\/\" target=\"_self\" rel=\"noopener\">La fiscalit\u00e9 de l\u2019entreprise en Belgique<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/referentiel-normes-ifrs\/\"><span data-contrast=\"none\">Le r\u00e9f\u00e9rentiel des normes IFRS: qu<\/span><span data-contrast=\"none\">\u2019<\/span><span data-contrast=\"none\">est ce que c<\/span><span data-contrast=\"none\">\u2019<\/span><span data-contrast=\"none\">est ?<\/span><\/a><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:true,&quot;134245418&quot;:false,&quot;134245529&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:4278190080,&quot;335559737&quot;:0,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-lutte-contre-le-blanchiment-et-le-financement-du-terrorisme-lcb-ft\/\"><span data-contrast=\"none\">La lutte contre le blanchiment et le financement du terrorisme (LCB-FT)<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pour comparer deux entreprises, belge et fran\u00e7aise, \u00e9voluant dans un secteur similaire, les tiers doivent pouvoir distinguer les \u00e9l\u00e9ments dus aux propres performances \u00e9conomiques des entreprises de ceux qui r\u00e9sultent des normes comptables qu\u2019elles adoptent, ou auxquelles elles sont soumises&#8230;.<\/p>\n","protected":false},"author":1,"featured_media":64391,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-64390","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>La comptabilit\u00e9 en France et en Belgique | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Pourquoi comparer la comptabilit\u00e9 en France et en Belgique ? 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