{"id":708,"date":"2024-09-27T08:30:00","date_gmt":"2024-09-27T06:30:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=708"},"modified":"2025-07-29T11:22:07","modified_gmt":"2025-07-29T09:22:07","slug":"le-calcul-de-la-tresorerie","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/","title":{"rendered":"Le calcul de la tr\u00e9sorerie de l&rsquo;entreprise"},"content":{"rendered":"<p>Le calcul de la tr\u00e9sorerie se fait par la diff\u00e9rence entre le surplus de ressources stables et les d\u00e9penses globales n\u00e9cessaires pour faire fonctionner l&rsquo;entreprise. En d\u2019autres termes, la tr\u00e9sorerie de l\u2019entreprise se calcule par l\u2019\u00e9quation suivante :<\/p>\n<p>Calcul de la tr\u00e9sorerie (TR)\u00a0 = Fonds de Roulement (FR)\u00a0&#8211;\u00a0<a title=\"Besoin en fonds de roulement\" href=\"https:\/\/valoxy.org\/blog\/le-bfr-quels-sont-ses-enjeux\/\">Besoin en Fonds de Roulement (BFR)<\/a><\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, revient dans cet article sur le calcul de la tr\u00e9sorerie de l&rsquo;entreprise.<\/p>\n<h2>Le Fonds de Roulement<\/h2>\n<p>Le FDR correspond au surplus des capitaux permanents (<a title=\"Les capitaux propres\" href=\"https:\/\/valoxy.org\/blog\/capitaux-propres\/\" target=\"_blank\" rel=\"noopener noreferrer\">capitaux propres<\/a> et emprunts LMT) par rapport aux immobilisations. Il repr\u00e9sente une ressource durable mise \u00e0 la disposition de l\u2019entreprise par ses actionnaires sur le long terme (capital,\u00a0<a href=\"https:\/\/valoxy.org\/blog\/le-financement\/7\/\" target=\"_blank\" rel=\"noopener noreferrer\">comptes courant<\/a>, \u2026) ou cr\u00e9\u00e9e au fur et \u00e0 mesure des exercices par le r\u00e9sultat d\u00e9gag\u00e9 de l\u2019exploitation (r\u00e9serves, ..) pour permettre de\u00a0 financer les investissements et les emplois nets du cycle d\u2019exploitation.<\/p>\n<h3><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2012\/10\/compte-courant-dassocie.jpg\"><img decoding=\"async\" class=\"size-full wp-image-5385 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2012\/10\/compte-courant-dassocie.jpg\" alt=\"calcul de la tr\u00e9sorerie\" width=\"250\" height=\"197\" \/><\/a> Calcul du\u00a0 FDR (Fonds de Roulement)\u00a0:<\/h3>\n<h4>Fonds de Roulement = <a title=\"Actif-Passif\" href=\"https:\/\/valoxy.org\/blog\/comprendre-le-bilan-dentreprise-quest-ce-que-lactif-passif\/\">Passif \u2013 Actif<\/a> immobilis\u00e9<\/h4>\n<ul>\n<li>Passif = Capitaux permanents dont <a title=\"capitaux propres\" href=\"https:\/\/valoxy.org\/blog\/capitaux-propres\/\">capitaux propres<\/a>, amortissements et provisions, dettes financi\u00e8res \u00e0 long terme<\/li>\n<li>Actif immobilis\u00e9 = <a title=\"Amortissements sur Immobilisations\" href=\"https:\/\/valoxy.org\/blog\/amortissement-des-immobilisations-les-questions-frequemment-posees\/\">Immobilisations<\/a> corporelles, incorporelles, financi\u00e8res<\/li>\n<\/ul>\n<h3>Interpr\u00e9tation du r\u00e9sultat trouv\u00e9\u00a0:<\/h3>\n<ul>\n<li>Si <strong>le Fonds de Roulement est positif<\/strong>, les ressources stables de l\u2019entreprise couvrent les besoins financiers \u00e0 long terme.<\/li>\n<li>Si <strong>le Fonds de Roulement est n\u00e9gatif<\/strong>, les besoins financiers de l\u2019entreprise ne sont pas couverts. Il faut donc trouver un financement pour \u00e9viter l\u2019insolvabilit\u00e9.<\/li>\n<li>Si <strong>le Fonds de Roulement est nul<\/strong>, l\u2019entreprise se trouve \u00e0 l\u2019\u00e9quilibre financier. Mais elle ne dispose pas de moyens suppl\u00e9mentaires pour financer ses besoins. Sa situation reste difficile.<\/li>\n<\/ul>\n<p>En conclusion, plus le Fonds de Roulement est important, plus l\u2019entreprise est solide financi\u00e8rement !<\/p>\n<h2>Le Besoin de Fonds de Roulement (BFR)<\/h2>\n<p>Pour fonctionner, l\u2019entreprise engage des d\u00e9penses (salaires, achats de mati\u00e8res premi\u00e8res, etc.) qui ne seront compens\u00e9es que lors de l\u2019encaissement des <a title=\"Les mentions sur les factures\" href=\"https:\/\/valoxy.org\/blog\/conditions-de-formes\/2\/\" target=\"_blank\" rel=\"noopener noreferrer\">factures<\/a> clients. Le <strong>Besoin en Fonds de Roulement<\/strong> (BFR) correspond aux sommes d\u2019argent n\u00e9cessaires pour pouvoir payer\u00a0\u00ab\u00a0l\u2019avance de tr\u00e9sorerie\u00a0\u00bb due \u00e0 l\u2019exploitation de l\u2019entreprise (\u00e0 court terme). En mati\u00e8re financi\u00e8re, le <em>BFR<\/em> repr\u00e9sente le montant des capitaux n\u00e9cessaires pour financer le cycle d\u2019exploitation\u00a0: actifs circulants \u2013 dettes \u00e0 CT.<\/p>\n<p>Autrement dit, le <strong>Besoin en Fonds de Roulement<\/strong> r\u00e9sulte des d\u00e9calages dans le temps entre les d\u00e9caissements et les encaissements des flux li\u00e9s \u00e0 l&rsquo;activit\u00e9 de l&rsquo;entreprise. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/suivre-la-tresorerie-de-son-entreprise\/\">la tr\u00e9sorerie<\/a>)<\/p>\n<h3>Calcul du\u00a0 BFR\u00a0:<\/h3>\n<p><strong>Besoin en Fonds de Roulement = Stocks HT + Encours des cr\u00e9ances clients TTC \u2013 Encours des cr\u00e9dits fournisseurs TTC<\/strong><\/p>\n<p><a title=\"Comment g\u00e9rer ses stocks ?\" href=\"https:\/\/valoxy.org\/blog\/gestion-des-stocks\/\">Stocks HT<\/a>\u00a0: stocks minimum de mati\u00e8res premi\u00e8res (MP), produits en cours et produits finis dont l\u2019entreprise doit disposer en permanence pour son activit\u00e9.<\/p>\n<ul>\n<li>Encours des cr\u00e9ances clients TTC\u00a0: total des sommes factur\u00e9es aux clients et pas encore encaiss\u00e9es.<\/li>\n<li>Encours des cr\u00e9dits fournisseurs TTC\u00a0: total des factures dues aux fournisseurs (hors d\u00e9lais de paiement g\u00e9n\u00e9ralement accord\u00e9s)<\/li>\n<\/ul>\n<h3>Interpr\u00e9tation du r\u00e9sultat trouv\u00e9\u00a0:<\/h3>\n<ul>\n<li>Si <strong>le BFR (Besoins de Fonds de Roulement) est positif<\/strong>, l\u2019entreprise a un besoin de financement sup\u00e9rieur aux ressources d\u2019exploitation. Elle doit trouver un moyen de financer ce besoin pour p\u00e9renniser son activit\u00e9.<\/li>\n<li>Si <strong>le Besoins de Fonds de Roulement (BFR) est n\u00e9gatif,<\/strong> l\u2019entreprise a des ressources d&rsquo;exploitation sup\u00e9rieures au besoin de financement. L\u2019entreprise n\u2019a donc pas besoin d\u2019utiliser ses exc\u00e9dents de ressources \u00e0 long terme.<\/li>\n<li>Si <strong>le BFR est nul<\/strong>, l\u2019entreprise a un besoin de financement \u00e9gal aux ressources d\u2019exploitation. Le passif circulant est tout juste suffisant pour financer l\u2019actif circulant.<\/li>\n<\/ul>\n<p>Le calcul expliqu\u00e9 ci dessus montre que la tr\u00e9sorerie comprend l&rsquo;ensemble des flux financiers qui composent l\u2019entreprise ainsi que les modes de financement retenus. Toute \u00e9volution positive ou n\u00e9gative des ressources stables de l\u2019entreprise ou\u00a0de ses d\u00e9penses globales aura un impact direct sur sa tr\u00e9sorerie. Ceci nous aide \u00e0 comprendre pourquoi il est important de conna\u00eetre les flux financiers de l\u2019entreprise si on veut anticiper et ma\u00eetriser sa tr\u00e9sorerie.<\/p>\n<p>Pour en savoir plus sur le suivi de tr\u00e9sorerie, d\u00e9couvrez nos articles sur le blog Valoxy :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/power-bi\/\">Power BI et le reporting<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-tresorerie-de-lentreprise\/\" target=\"_blank\" rel=\"noopener noreferrer\">La tr\u00e9sorerie de l\u2019entreprise.<\/a><\/li>\n<li><a style=\"font-size: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/plan-tresorerie-sert-il\/\" target=\"_blank\" rel=\"noopener noreferrer\">Le plan de tr\u00e9sorerie, a quoi sert-il ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-baisse-de-la-tresorerie\/\" target=\"_blank\" rel=\"noopener noreferrer\">Les raisons qui engendrent une d\u00e9gradation de la tr\u00e9sorerie<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/suivre-la-tresorerie-de-son-entreprise\/\" target=\"_blank\" rel=\"noopener noreferrer\">Suivre la tr\u00e9sorerie de son entreprise : une n\u00e9cessit\u00e9 absolue<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le calcul de la tr\u00e9sorerie se fait par la diff\u00e9rence entre le surplus de ressources stables et les d\u00e9penses globales n\u00e9cessaires pour faire fonctionner l&rsquo;entreprise. En d\u2019autres termes, la tr\u00e9sorerie de l\u2019entreprise se calcule par l\u2019\u00e9quation suivante : Calcul de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":70337,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-708","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le calcul de la tr\u00e9sorerie de l&#039;entreprise | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le calcul de la tr\u00e9sorerie se fait par diff\u00e9rence entre surplus de ressources stables et d\u00e9penses n\u00e9cessaires au fonctionnement.\" \/>\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-calcul-de-la-tresorerie\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le calcul de la tr\u00e9sorerie de l&#039;entreprise | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Le calcul de la tr\u00e9sorerie se fait par diff\u00e9rence entre surplus de ressources stables et d\u00e9penses n\u00e9cessaires au fonctionnement.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/\" \/>\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=\"2024-09-27T06:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-29T09:22:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/09\/le-calcul-de-la-tresorerie-de-lentreprise-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\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-calcul-de-la-tresorerie\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Le calcul de la tr\u00e9sorerie de l&rsquo;entreprise\",\"datePublished\":\"2024-09-27T06:30:00+00:00\",\"dateModified\":\"2025-07-29T09:22:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/\"},\"wordCount\":774,\"commentCount\":8,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/09\/le-calcul-de-la-tresorerie-de-lentreprise-scaled.jpg\",\"articleSection\":[\"Gestion\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/\",\"url\":\"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/\",\"name\":\"Le calcul de la tr\u00e9sorerie de l'entreprise | Blog Valoxy - Expertise comptable\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/09\/le-calcul-de-la-tresorerie-de-lentreprise-scaled.jpg\",\"datePublished\":\"2024-09-27T06:30:00+00:00\",\"dateModified\":\"2025-07-29T09:22:07+00:00\",\"description\":\"Le calcul de la tr\u00e9sorerie se fait par diff\u00e9rence entre surplus de ressources stables et d\u00e9penses n\u00e9cessaires au fonctionnement.\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/09\/le-calcul-de-la-tresorerie-de-lentreprise-scaled.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/09\/le-calcul-de-la-tresorerie-de-lentreprise-scaled.jpg\",\"width\":2560,\"height\":1707,\"caption\":\"Le calcul de la tr\u00e9sorerie de l'entreprise\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Le calcul de la tr\u00e9sorerie de l&rsquo;entreprise\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Le calcul de la tr\u00e9sorerie de l'entreprise | Blog Valoxy - Expertise comptable","description":"Le calcul de la tr\u00e9sorerie se fait par diff\u00e9rence entre surplus de ressources stables et d\u00e9penses n\u00e9cessaires au fonctionnement.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/","og_locale":"fr_FR","og_type":"article","og_title":"Le calcul de la tr\u00e9sorerie de l'entreprise | Blog Valoxy - Expertise comptable","og_description":"Le calcul de la tr\u00e9sorerie se fait par diff\u00e9rence entre surplus de ressources stables et d\u00e9penses n\u00e9cessaires au fonctionnement.","og_url":"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2024-09-27T06:30:00+00:00","article_modified_time":"2025-07-29T09:22:07+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/09\/le-calcul-de-la-tresorerie-de-lentreprise-scaled.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Le calcul de la tr\u00e9sorerie de l&rsquo;entreprise","datePublished":"2024-09-27T06:30:00+00:00","dateModified":"2025-07-29T09:22:07+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/"},"wordCount":774,"commentCount":8,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/09\/le-calcul-de-la-tresorerie-de-lentreprise-scaled.jpg","articleSection":["Gestion"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/","url":"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/","name":"Le calcul de la tr\u00e9sorerie de l'entreprise | Blog Valoxy - Expertise comptable","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/09\/le-calcul-de-la-tresorerie-de-lentreprise-scaled.jpg","datePublished":"2024-09-27T06:30:00+00:00","dateModified":"2025-07-29T09:22:07+00:00","description":"Le calcul de la tr\u00e9sorerie se fait par diff\u00e9rence entre surplus de ressources stables et d\u00e9penses n\u00e9cessaires au fonctionnement.","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/09\/le-calcul-de-la-tresorerie-de-lentreprise-scaled.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/09\/le-calcul-de-la-tresorerie-de-lentreprise-scaled.jpg","width":2560,"height":1707,"caption":"Le calcul de la tr\u00e9sorerie de l'entreprise"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/le-calcul-de-la-tresorerie\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Le calcul de la tr\u00e9sorerie de l&rsquo;entreprise"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/708","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=708"}],"version-history":[{"count":8,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/708\/revisions"}],"predecessor-version":[{"id":72139,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/708\/revisions\/72139"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/70337"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}