{"id":8369,"date":"2025-05-23T10:30:00","date_gmt":"2025-05-23T08:30:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=8369"},"modified":"2025-07-18T15:16:02","modified_gmt":"2025-07-18T13:16:02","slug":"resultat-net-d-une-entreprise","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/resultat-net-d-une-entreprise\/","title":{"rendered":"Le r\u00e9sultat net d\u2019une entreprise"},"content":{"rendered":"<p>Le r\u00e9sultat net exprime le gain ou la perte r\u00e9alis\u00e9 par une entreprise au cours d\u2019un exercice comptable. C\u2019est un indicateur important du niveau de sa rentabilit\u00e9. Il int\u00e9resse le dirigeant, mais aussi les associ\u00e9s, les salari\u00e9s, ainsi que les partenaires de l&rsquo;entreprise, financiers ou non, et tous les tiers.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, fait le point sur cet indicateur comptable qui sert de base \u00e0 de nombreux ratios financiers.<\/p>\n<h2><img decoding=\"async\" title=\"Qu'est-ce que le r\u00e9sultat net d\u2019une entreprise\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/green-red-light-1-300x165.jpg\" width=\"300\" height=\"165\" \/><\/h2>\n<h2>D\u00e9finition<\/h2>\n<p>Le r\u00e9sultat net se calcule par la diff\u00e9rence entre le\u00a0total des produits et des charges de l\u2019entreprise. Il appara\u00eet dans <a title=\"Comment lire son compte de r\u00e9sultat ?\" href=\"https:\/\/valoxy.org\/blog\/comment-lire-son-compte-de-resultat\/\" target=\"_blank\" rel=\"noopener noreferrer\">le compte de r\u00e9sultat<\/a> et <a title=\"Comment lire un bilan comptable en un clin d\u2019\u0153il et 10 informations simples ?\" href=\"https:\/\/valoxy.org\/blog\/bilan-comptable\/\" target=\"_blank\" rel=\"noopener noreferrer\">dans le bilan<\/a> qui sont \u00e9tablis lors de la cl\u00f4ture de chaque exercice comptable. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/larrete-des-comptes\/\" target=\"_self\" rel=\"noopener\">L\u2019arr\u00eat\u00e9 des comptes<\/a>). Une fois d\u00e9termin\u00e9, le r\u00e9sultat fait l\u2019objet d\u2019une affectation lors de l\u2019Assembl\u00e9 G\u00e9n\u00e9rale Ordinaire annuelle des associ\u00e9s (AGO) :<\/p>\n<ul>\n<li>\u00e0 l&rsquo;augmentation des capitaux propres de l\u2019entreprise, dans un compte de r\u00e9serve (classe 1)<\/li>\n<li>aux associ\u00e9s par la\u00a0distribution d&rsquo;un dividende r\u00e9mun\u00e9rant leur participation dans l&rsquo;entreprise.<\/li>\n<\/ul>\n<p><strong>Remarque :<\/strong> beaucoup de dirigeants disent affecter leur r\u00e9sultat \u00e0 un investissement. En r\u00e9alit\u00e9, lorsqu\u2019il est d\u00e9cid\u00e9 d\u2019utiliser le r\u00e9sultat net pour financer un investissement, ce dernier\u00a0est affect\u00e9 dans\u00a0un compte de r\u00e9serve (qui est une ressource de long terme). C\u2019est la tr\u00e9sorerie d\u00e9gag\u00e9e gr\u00e2ce aux r\u00e9sultats de l\u2019entreprise qui servira \u00e0 financer l\u2019investissement.<\/p>\n<h2>La composition du r\u00e9sultat net<\/h2>\n<p>Le r\u00e9sultat net de l\u2019entreprise est la diff\u00e9rence entre l\u2019ensemble des produits et des charges d\u2019une entreprise. Et il est possible de distinguer diff\u00e9rents types de produits et charges permettant de d\u00e9composer le r\u00e9sultat net en plusieurs r\u00e9sultats sp\u00e9cifiques successifs :<\/p>\n<ul>\n<li>Les produits et charges d\u2019exploitation qui concernent l&rsquo;activit\u00e9 de l\u2019entreprise. Leur diff\u00e9rence permet d\u2019obtenir<strong> le r\u00e9sultat d\u2019exploitation<\/strong> qui donne la performance r\u00e9alis\u00e9e par l\u2019entreprise sur son activit\u00e9 de base, son c\u0153ur de m\u00e9tier. C\u2019est le r\u00e9sultat \u00ab\u00a0r\u00e9el\u00a0\u00bb de la performance \u00e9conomique de l\u2019entreprise.<\/li>\n<li>Les produits et charges financiers dont la\u00a0diff\u00e9rence permet d\u2019obtenir <strong>le r\u00e9sultat financier<\/strong> qui indique la performance de l\u2019entreprise en mati\u00e8re de choix de financements et de placements.<\/li>\n<li>Les <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\/produit-exceptionnel\/\">produits<\/a> et charges exceptionnels dont la diff\u00e9rence donne <strong>le r\u00e9sultat exceptionnel<\/strong> qui d\u00e9coule d\u2019op\u00e9rations particuli\u00e8res g\u00e9n\u00e9ralement non r\u00e9currentes. (gestion, op\u00e9ration en capital, &#8230;). Voir notre article <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\/le-plan-comptable-modifie\/\">Les modifications du Plan Comptable en 2025<\/a>.<\/li>\n<\/ul>\n<figure id=\"attachment_8386\" aria-describedby=\"caption-attachment-8386\" style=\"width: 671px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/09\/resultat-net-11-e1620287285943.png\" alt=\"r\u00e9sultat net en comptabilit\u00e9\" width=\"671\" height=\"418\" \/><figcaption id=\"caption-attachment-8386\" class=\"wp-caption-text\">Le calcul du r\u00e9sultat net<\/figcaption><\/figure>\n<p>Pour calculer le r\u00e9sultat net \u00e0 partir des r\u00e9sultats ci-dessus, il suffit de les additionner et de soustraire du total obtenu, l&rsquo;imp\u00f4t sur les b\u00e9n\u00e9fices (IS) et la participation \u00e9ventuelle des salari\u00e9s.<\/p>\n<p>L\u2019entreprise est b\u00e9n\u00e9ficiaire lorsque le r\u00e9sultat net est positif, elle est d\u00e9ficitaire (ou en perte) lorsqu\u2019il est n\u00e9gatif.<\/p>\n<h2>L\u2019affectation du r\u00e9sultat<\/h2>\n<p>Comme nous l\u2019avons vu plus haut, le r\u00e9sultat net peut \u00eatre vers\u00e9 aux associ\u00e9s de l\u2019entreprise sous forme de dividendes ou \u00eatre mis en r\u00e9serve. C&rsquo;est l&rsquo;AGO qui d\u00e9cidera de son affectation, et de la forme de versement. (voir notre article <a href=\"https:\/\/valoxy.org\/blog\/laffectation-du-resultat\/\" target=\"_self\" rel=\"noopener\">L\u2019affectation du r\u00e9sultat<\/a>)<\/p>\n<h3>Qu\u2019est-ce que la mise en r\u00e9serve du r\u00e9sultat net ?<\/h3>\n<p>La mise en r\u00e9serve consiste \u00e0 affecter le r\u00e9sultat au financement de long terme de l\u2019entreprise. Il existe ainsi plusieurs types de r\u00e9serves :<\/p>\n<ul>\n<li>La r\u00e9serve l\u00e9gale. Toute entreprise est tenue de mettre au moins 5% de son r\u00e9sultat net dans une \u00ab <a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/reserve-legale-societe-26022015avallchrib\/\">r\u00e9serve l\u00e9gale <\/a>\u00bb jusqu\u2019\u00e0 ce que le montant de cette r\u00e9serve atteigne le seuil de 10% de son capital social.<\/li>\n<\/ul>\n<ul>\n<li>La r\u00e9serve statutaire ou contractuelle. Les statuts juridiques ou les contrats (emprunt avec mise en r\u00e9serve obligatoire pour garantir le remboursement) peuvent contenir des clauses d\u2019affectation du r\u00e9sultat dans une r\u00e9serve statutaire ou contractuelle. Ces r\u00e9serves ne peuvent servir \u00e0 un achat, \u00e0 un remboursement d\u2019action ou \u00e0 un versement de dividende. Elles peuvent servir \u00e0 apurer des pertes ou \u00e0 augmenter le capital lorsque les statuts juridiques ne l\u2019interdisent pas.<\/li>\n<\/ul>\n<ul>\n<li>Les r\u00e9serves r\u00e9glement\u00e9es. Elles sont constitu\u00e9es en contrepartie du b\u00e9n\u00e9fice de certains avantages fiscaux. Exemple, l&rsquo;imp\u00f4t r\u00e9duit sur les plus-values \u00e0 long terme.<\/li>\n<\/ul>\n<ul>\n<li>Les r\u00e9serves facultatives. Elles regroupent toutes les affectations d\u00e9cid\u00e9es librement par les associ\u00e9s lors de l\u2019AGO. Dans le but, par exemple, de renforcer les capitaux propres. Ou encore, lorsque la tr\u00e9sorerie n&rsquo;est pas disponible, pour distribuer des dividendes, \u2026<\/li>\n<\/ul>\n<h3>Le versement de dividendes<\/h3>\n<div class=\"encadre-style\"> Lors de l\u2019AGO, les associ\u00e9s peuvent d\u00e9cider de se verser tout ou partie du r\u00e9sultat net en <strong><a title=\"Comment comptabiliser les dividendes ?\u00a0\" href=\"https:\/\/valoxy.org\/blog\/comptabiliser-dividendes-27062014avallud01\/\" target=\"_blank\" rel=\"noopener noreferrer\">dividendes<\/a>, <\/strong>afin de\u00a0r\u00e9mun\u00e9rer le risque pris en investissant\u00a0dans l\u2019entreprise. A l&rsquo;inverse, mettre en r\u00e9serve sert \u00e0 renforcer <a title=\"Capitaux propres : devenir autonome financi\u00e8rement\" href=\"https:\/\/valoxy.org\/blog\/capitaux-propres\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>les capitaux propres de l\u2019entreprise<\/strong><\/a> et \u00e0 consolider son ind\u00e9pendance financi\u00e8re.<\/div>\n<p>Les associ\u00e9s peuvent aussi d\u00e9cider de ne pas affecter le r\u00e9sultat en r\u00e9serve et de ne pas le distribuer. Il se porte alors en \u00ab report \u00e0 nouveau \u00bb (RAN) afin, par exemple, d&rsquo;apurer un r\u00e9sultat d\u00e9ficitaire pass\u00e9 ou \u00e0 venir.<\/p>\n<h2>Le r\u00e9sultat net est-il un indicateur de performance fiable ?<\/h2>\n<p>Comme nous l\u2019avons vu, le r\u00e9sultat net se compose de plusieurs r\u00e9sultats : exploitation, financier et exceptionnel. <strong>La bonne ou la mauvaise performance du r\u00e9sultat financier ou exceptionnel peut masquer la r\u00e9alit\u00e9 du r\u00e9sultat d\u2019exploitation qui seul illustre la performance r\u00e9elle de l\u2019entreprise et de son activit\u00e9.<\/strong><\/p>\n<div class=\"encadre-style\">En effet, la performance de l\u2019entreprise doit avant tout provenir de son exploitation courante. Il est donc pr\u00e9f\u00e9rable d\u2019\u00e9tudier le niveau et l\u2019\u00e9volution du r\u00e9sultat d\u2019exploitation sur plusieurs exercices. On se fera ainsi une id\u00e9e de la profitabilit\u00e9 de l\u2019activit\u00e9.<\/div>\n<p>Cependant, au final, si les investisseurs sont attentifs au r\u00e9sultat net pour le potentiel de dividendes qu\u2019il repr\u00e9sente, il demeure un indicateur incomplet lorsqu&rsquo;il est pris isol\u00e9ment et sans compl\u00e9ment d&rsquo;informations. Il reste cependant une base de calcul pour <strong>de nombreux ratios financiers<\/strong>. Ceux-ci permettront une analyse des performances et des perspectives de l&rsquo;entreprise (capacit\u00e9 d\u2019autofinancement (ou CAF), taux de distribution, b\u00e9n\u00e9fice par action, \u2026).<\/p>\n<p>Cet article vous a \u00e9t\u00e9 utile ? Vous souhaitez plus d\u2019informations sur les diff\u00e9rents types de r\u00e9sultat et leurs ratios ? Retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/resultat-analytic-03032015avallaudu\/\">Le r\u00e9sultat analytique<\/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\/comment-lire-son-compte-de-resultat\/\">Comment lire son compte de r\u00e9sultat ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/impot-societes-resultat-fiscal\/\">Imp\u00f4ts sur les soci\u00e9t\u00e9s. Le r\u00e9sultat fiscal<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-ratios-du-compte-de-resultat\/\">Quels sont les principaux ratios du compte de r\u00e9sultat\u00a0?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/difference-resultat-comptable-resultat-fiscal\/\">Quelles diff\u00e9rences entre le r\u00e9sultat comptable et le r\u00e9sultat fiscal ?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9sultat net exprime le gain ou la perte r\u00e9alis\u00e9 par une entreprise au cours d\u2019un exercice comptable. C\u2019est un indicateur important du niveau de sa rentabilit\u00e9. Il int\u00e9resse le dirigeant, mais aussi les associ\u00e9s, les salari\u00e9s, ainsi que les&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6505,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-8369","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le R\u00e9sultat net de l&#039;entreprise | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le r\u00e9sultat net exprime le gain (ou la perte) r\u00e9alis\u00e9 par une entreprise au cours d\u2019un exercice comptable. 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