{"id":7545,"date":"2018-04-07T09:47:01","date_gmt":"2018-04-07T07:47:01","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=7545"},"modified":"2024-09-26T17:03:43","modified_gmt":"2024-09-26T15:03:43","slug":"bilan-et-compte-de-resultat-04072014avse1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/bilan-et-compte-de-resultat-04072014avse1\/","title":{"rendered":"Que sont le Bilan et le Compte de r\u00e9sultat"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">Bilan et Compte de r\u00e9sultat sont\u00a0les deux principaux documents comptables de synth\u00e8se permettant de suivre dans le temps, l\u2019activit\u00e9 et les performances \u00e9conomiques et financi\u00e8res d\u2019une <\/span><span class=\"s2\">soci\u00e9t\u00e9.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans cet article sur les caract\u00e9ristiques de ces documents, et sur leur importance pour le chef d\u2019entreprise.<\/span><\/p>\n<figure id=\"attachment_6457\" aria-describedby=\"caption-attachment-6457\" style=\"width: 406px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-6457 \" title=\"le Bilan et le compte de r\u00e9sultat\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/green-red-light-1.jpg\" alt=\"Bilan &amp; compte de r\u00e9sultat\" width=\"406\" height=\"223\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/green-red-light-1.jpg 1500w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/green-red-light-1-300x165.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/green-red-light-1-1024x562.jpg 1024w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/green-red-light-1-768x421.jpg 768w\" sizes=\"(max-width: 406px) 100vw, 406px\" \/><figcaption id=\"caption-attachment-6457\" class=\"wp-caption-text\">Que sont le Bilan et le Compte de r\u00e9sultat ?<\/figcaption><\/figure>\n<h2>Quellle est la typologie des comptes ?<\/h2>\n<p class=\"p1\"><span class=\"s1\">Pour mieux comprendre comment sont constitu\u00e9s ces deux documents (ou \u00e9tats),<\/span><span class=\"s2\"> il convient tout d\u2019abord de rappeler qu\u2019ils sont l\u2019expression, \u00e0 un instant donn\u00e9, de toutes les op\u00e9rations qui ont \u00e9t\u00e9 enregistr\u00e9es par l\u2019entreprise, \u201ctraduites\u201d en \u201c<a href=\"https:\/\/valoxy.org\/blog\/comptabilite-qu-est-ce-qu-un-compte-03102014avl1\/\"><span class=\"s3\">comptes<\/span><\/a>\u201d dans sa comptabilit\u00e9.<\/span><\/p>\n<p>Chaque compte peut \u00eatre rattach\u00e9 \u00e0 l\u2019une des 4 grandes familles suivantes\u00a0:<\/p>\n<p><img decoding=\"async\" class=\" wp-image-6470 alignright\" style=\"margin-left: 10px;\" title=\"cr\u00e9ation d'entreprise : la typologie des comptes\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-direction-arrows.jpg\" alt=\"expert-comptable : les comptes utilis\u00e9s en comptabilit\u00e9\" width=\"181\" height=\"205\" \/><\/p>\n<ul style=\"text-align: justify; margin-right: 200px;\">\n<li class=\"li1\"><b><\/b><span class=\"s2\"><b>Les comptes d\u2019actif<\/b><\/span><span class=\"s3\">\u00a0dans lesquels sont enregistr\u00e9es toutes les op\u00e9rations portant sur ce qui est poss\u00e9d\u00e9. Les actifs \u00e9tant des emplois, <a href=\"https:\/\/valoxy.org\/blog\/comprendre-actif-bilan-comptable\/\"><span class=\"s4\">les comptes d\u2019actifs <\/span><\/a>pr\u00e9sentent par nature un solde d\u00e9biteur.<\/span><\/li>\n<li class=\"li1\"><b><\/b><span class=\"s2\"><b>Les comptes de passif<\/b><\/span><span class=\"s3\">\u00a0dans lesquels sont enregistr\u00e9es toutes les op\u00e9rations portant sur ce qui est d\u00fb. Les passifs \u00e9tant des ressources, <a href=\"https:\/\/valoxy.org\/blog\/comprendre-passif-bilan-comptable\/\"><span class=\"s4\">les comptes de passifs<\/span><\/a> pr\u00e9sentent par nature un solde cr\u00e9diteur.<\/span><\/li>\n<li><span class=\"exergue\"><b><span style=\"text-decoration: underline;\">Les comptes de charges<\/span><\/b><\/span> dans lesquels sont enregistr\u00e9es toutes les op\u00e9rations conduisant \u00e0 une baisse du patrimoine. Les charges \u00e9tant des emplois, les comptes de charges pr\u00e9sentent par nature un solde d\u00e9biteur.<\/li>\n<li><span class=\"exergue\"><b><span style=\"text-decoration: underline;\">Les comptes de produits<\/span><\/b><\/span> dans lesquels sont enregistr\u00e9es toutes les op\u00e9rations conduisant \u00e0 une augmentation du patrimoine. Les produits \u00e9tant des ressources, les comptes de produits pr\u00e9sentent par nature un solde cr\u00e9diteur.<\/li>\n<\/ul>\n<h2>Qu\u2019est-ce que le Compte de R\u00e9sultat\u00a0?<\/h2>\n<div class=\"encadre-style\">Le compte de r\u00e9sultat r\u00e9sume sur une p\u00e9riode donn\u00e9e (appel\u00e9e \u00ab\u00a0exercice\u00a0\u00bb), l\u2019ensemble des comptes de charges et de produits\u00a0<span class=\"s1\">de la soci\u00e9t\u00e9 (ou de l\u2019entit\u00e9). C\u2019est donc une s\u00e9rie d\u2019additions et de soustractions qui aboutira au \u201cr\u00e9sultat\u201d de l\u2019entreprise ou de l&rsquo;entit\u00e9. (Voir notre article <\/span><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/larrete-des-comptes\/\" target=\"_self\" rel=\"noopener\">L\u2019arr\u00eat\u00e9 des comptes<\/a>)<\/p>\n<p class=\"p1\"><span class=\"s1\">Il est \u00e0 noter qu\u2019il existe plusieurs types de r\u00e9sultats (brut, net, financier, avant imp\u00f4ts, etc.), qui int\u00e9resseront des interlocuteurs diff\u00e9rents de l\u2019entreprise.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">La pr\u00e9sentation d\u2019un <a href=\"https:\/\/valoxy.org\/blog\/comment-lire-son-compte-de-resultat\/\"><span class=\"s2\">compte de r\u00e9sultat<\/span><\/a> est la suivante\u00a0:<\/span><\/p>\n<div align=\"center\">\n<table class=\"aligncenter\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"343\"><b>Comptes<\/b><\/td>\n<td valign=\"top\" width=\"93\">\n<p align=\"center\"><b>Montant<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"343\">Produits d\u2019exploitation (A)<\/td>\n<td valign=\"top\" width=\"93\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"343\">Charges d\u2019exploitation (B)<\/td>\n<td valign=\"top\" width=\"93\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"343\"><b>R\u00e9sultat d\u2019exploitation (C)<\/b><\/td>\n<td valign=\"top\" width=\"93\"><b>(A-B)<\/b><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"343\">Produits financiers (D)<\/td>\n<td valign=\"top\" width=\"93\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"343\">Charges financi\u00e8res (E)<\/td>\n<td valign=\"top\" width=\"93\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"343\"><b>R\u00e9sultat financier (F)<\/b><\/td>\n<td valign=\"top\" width=\"93\"><b>(D) \u2013 (E)<\/b><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"343\"><b>R\u00e9sultat courant avant imp\u00f4t (G)<\/b><\/td>\n<td valign=\"top\" width=\"93\"><b>(C) + (F)<\/b><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"343\">Produits exceptionnels (H)<\/td>\n<td valign=\"top\" width=\"93\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"343\">Charges exceptionnelles (I)<\/td>\n<td valign=\"top\" width=\"93\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"343\"><b>R\u00e9sultat exceptionnel (J)<\/b><\/td>\n<td valign=\"top\" width=\"93\"><b>(H) \u2013 (I)<\/b><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"343\">Participation des salari\u00e9s et Imp\u00f4t sur les soci\u00e9t\u00e9s (K)<\/td>\n<td valign=\"top\" width=\"93\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"343\"><b>R\u00e9sultat net de l\u2019exercice (L)<\/b><\/td>\n<td valign=\"top\" width=\"93\"><b>(G) + (J) \u2013 (K)<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>Qu\u2019est-ce que le Bilan\u00a0?<\/h2>\n<p><div class=\"encadre-style\"><\/div>Le Bilan pr\u00e9sente \u00e0 une date donn\u00e9e (souvent au terme de l\u2019exercice comptable)\u00a0<span class=\"s1\">l\u2019image arr\u00eat\u00e9e <\/span><span class=\"s2\">de la composition du <\/span><span class=\"s1\">patrimoine <\/span><span class=\"s3\">de la soci\u00e9t\u00e9 (ou de l\u2019entit\u00e9)<\/span><span class=\"s1\">, \u00e0 savoir l\u2019ensemble de ses comptes d\u2019Actif et de Passif.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Les immeubles, les stocks, les dettes, le compte en banque, la valeur des outillages, etc., seront pr\u00e9sents dans le bilan avec leur importance relative.<\/span><\/p>\n<p><\/div>\n<p>Sa pr\u00e9sentation est la suivante\u00a0:<\/p>\n<table class=\"aligncenter\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td colspan=\"2\" valign=\"top\" width=\"262\">\n<p align=\"center\"><b>Actif<\/b><\/p>\n<\/td>\n<td colspan=\"2\" valign=\"top\" width=\"283\">\n<p align=\"center\"><b>Passif<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"187\">Immobilisations financi\u00e8res<\/td>\n<td valign=\"top\" width=\"76\"><\/td>\n<td valign=\"top\" width=\"208\">Capitaux propres<\/td>\n<td valign=\"top\" width=\"76\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"187\">Stocks<\/td>\n<td valign=\"top\" width=\"76\"><\/td>\n<td valign=\"top\" width=\"208\">R\u00e9sultat de l\u2019exercice<\/td>\n<td valign=\"top\" width=\"76\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"187\">Cr\u00e9ances<\/td>\n<td valign=\"top\" width=\"76\"><\/td>\n<td valign=\"top\" width=\"208\">Emprunts et dettes financi\u00e8res<\/td>\n<td valign=\"top\" width=\"76\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"187\">Tr\u00e9sorerie<\/td>\n<td valign=\"top\" width=\"76\"><\/td>\n<td valign=\"top\" width=\"208\">Autres dettes<\/td>\n<td valign=\"top\" width=\"76\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"187\"><b>Total Actif<\/b><\/td>\n<td valign=\"top\" width=\"76\"><\/td>\n<td valign=\"top\" width=\"208\"><b>Total Passif<\/b><\/td>\n<td valign=\"top\" width=\"76\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span class=\"exergue\">Le Bilan doit respecter le principe de la partie double\u00a0: Actif = Passif<\/span><\/strong><\/p>\n<p><b>\u00a0<\/b><\/p>\n<h2>Quel lien unit le bilan et le compte de r\u00e9sultat\u00a0?<\/h2>\n<div class=\"encadre-style\">Le solde du Compte de r\u00e9sultat, appel\u00e9 R\u00e9sultat de l\u2019exercice, appara\u00eet au passif du Bilan, puisqu\u2019il est une ressource dont dispose l\u2019entit\u00e9.<\/div>\n<p><img decoding=\"async\" class=\"size-full wp-image-7546 aligncenter\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/04\/bilan-et-compte-de-resultat-1.png\" alt=\"bilan et compte de resultat\" width=\"594\" height=\"130\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/04\/bilan-et-compte-de-resultat-1.png 594w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/04\/bilan-et-compte-de-resultat-1-300x66.png 300w\" sizes=\"(max-width: 594px) 100vw, 594px\" \/><\/p>\n<p>Au terme de l\u2019exercice comptable, les comptes de produits et de charges sont sold\u00e9s par la contrepartie du compte \u00ab\u00a0R\u00e9sultat de l\u2019Exercice\u00a0\u00bb.<\/p>\n<p class=\"p1\"><span class=\"s1\">Ainsi,\u00a0<b>les comptes de charges et de produits sont \u00ab\u00a0remis \u00e0 z\u00e9ro\u00a0\u00bb d\u2019un exercice \u00e0 l\u2019autre, alors que les comptes d\u2019actif et de passif (du Bilan) <\/b><\/span><span class=\"s2\"><b>traversent les exercices sans \u00eatre remis \u00e0 z\u00e9<\/b><\/span><span class=\"s3\"><b>ro et gardent ainsi un historique de l\u2019entreprise dans le temps.<\/b><\/span><\/p>\n<p class=\"p3\"><span class=\"s1\">Pour plus d\u2019informations sur le bilan et le compte de r\u00e9sultat, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li5\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/comprendre-le-bilan-dentreprise-quest-ce-que-lactif-passif\/\"><span class=\"s5\">Comprendre le bilan d\u2019une d\u2019entreprise, qu\u2019est ce que l\u2019actif\/passif ?<\/span><\/a><\/span><\/li>\n<li class=\"li5\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/laffectation-du-resultat\/\" target=\"_self\" rel=\"noopener\">L\u2019affectation du r\u00e9sultat<\/a><\/li>\n<li class=\"li5\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/bilan-comptable\/\"><span class=\"s5\">Comment lire un bilan comptable en un clin d\u2019\u0153il et 10 informations simples ?<\/span><\/a><\/span><\/li>\n<li class=\"li5\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/compte-de-resultat-utilite-03112014avallau1\/\"><span class=\"s5\">A quoi sert le compte de r\u00e9sultat ?<\/span><\/a><\/span><\/li>\n<li class=\"li5\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/les-ratios-du-compte-de-resultat\/\"><span class=\"s5\">Quels sont les principaux ratios du compte de r\u00e9sultat\u00a0?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Bilan et Compte de r\u00e9sultat sont\u00a0les deux principaux documents comptables de synth\u00e8se permettant de suivre dans le temps, l\u2019activit\u00e9 et les performances \u00e9conomiques et financi\u00e8res d\u2019une soci\u00e9t\u00e9. Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans cet article&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6463,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-7545","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>Que sont le Bilan et le Compte de r\u00e9sultat<\/title>\n<meta name=\"description\" content=\"Bilan et Compte de r\u00e9sultat sont les deux principaux documents comptables de synth\u00e8se permettant de suivre dans le temps, l\u2019activit\u00e9 et les performances \u00e9conomiques et financi\u00e8res d\u2019une entit\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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