{"id":8955,"date":"2023-10-05T08:30:57","date_gmt":"2023-10-05T06:30:57","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=8955"},"modified":"2025-10-19T17:35:13","modified_gmt":"2025-10-19T15:35:13","slug":"compte-de-resultat-utilite-03112014avallau1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/compte-de-resultat-utilite-03112014avallau1\/","title":{"rendered":"A quoi sert le compte de r\u00e9sultat ?"},"content":{"rendered":"<p class=\"p1\">Le compte de r\u00e9sultat est un document de synth\u00e8se comptable. Il permet de visualiser, en les ordonnant, l\u2019ensemble des produits et des charges d\u2019une entreprise sur une p\u00e9riode donn\u00e9e.<span class=\"Apple-converted-space\">\u00a0 <\/span>Le plus souvent, une comparaison avec l\u2019exercice pr\u00e9c\u00e9dent (n -1) l&rsquo;accompagne.<\/p>\n<p class=\"p1\">Lors de\u00a0l\u2019arr\u00eat\u00e9 des comptes, il est associ\u00e9 au bilan qui, lui, pr\u00e9sente le \u00ab\u00a0patrimoine\u00a0\u00bb que l\u2019entreprise a constitu\u00e9 depuis sa cr\u00e9ation. L\u2019int\u00e9r\u00eat du compte de r\u00e9sultat d\u00e9passe la simple pr\u00e9sentation du r\u00e9sultat (b\u00e9n\u00e9fice ou perte). En effet, en permettant de comprendre comment s\u2019est form\u00e9 le r\u00e9sultat pendant l\u2019exercice comptable, il devient un outil de gestion indispensable.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p class=\"p1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, pr\u00e9sente ici le document de synth\u00e8se qu\u2019est le compte de r\u00e9sultat.<\/p>\n<h2>\u00a0<\/h2>\n<h2>Comment est construit le compte de r\u00e9sultat\u00a0?<\/h2>\n<p class=\"p1\">Le compte de r\u00e9sultat pr\u00e9sente :<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\">les <b>d\u00e9penses<\/b> (aussi appel\u00e9es charges) de l\u2019entreprise (ensemble des comptes de classe 6) regroup\u00e9es par type de d\u00e9penses,<\/span><\/li>\n<li class=\"li2\"><span class=\"s2\">les <b>produits <\/b>(ou ventes) de l\u2019entreprise (ensemble des comptes de classe 7) en les groupant par type de vente.<\/span><\/li>\n<\/ul>\n<p class=\"p1\">Il permet par cons\u00e9quent diff\u00e9rentes lectures\u00a0:<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\">L\u2019analyse par type de produits et charges (exploitation, financiers, exceptionnels) permet de comprendre\u00a0<b>comment s\u2019est form\u00e9 le <\/b><strong>r\u00e9sultat de l\u2019entreprise.<\/strong><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\">La comparaison des postes de produits et\/ou de charges d\u2019un exercice sur l\u2019autre permet d\u2019\u00e9tudier\u00a0l\u2019\u00e9volution des charges en valeur, en pourcentage ou en poids par rapport au chiffre d\u2019affaires.<\/span><\/li>\n<li class=\"li2\"><span class=\"s4\">Enfin\u00a0<a href=\"https:\/\/valoxy.org\/blog\/solde-intermediaire-de-gestion-sig-06022014avalchiib01\/\"><span class=\"s5\">les soldes interm\u00e9diaires de gestion (SIG)<\/span><\/a>\u00a0permetten<\/span><span class=\"s2\">t\u00a0une analyse financi\u00e8re simple et succincte de la performance l\u2019entreprise\u00a0sur l\u2019exercice.<\/span><\/li>\n<\/ul>\n<p class=\"p1\">En soustrayant le total des charges du total des produits on obtient\u00a0<a href=\"https:\/\/valoxy.org\/blog\/resultat-net-d-une-entreprise\/\"><span class=\"s6\">le r\u00e9sultat net r\u00e9alis\u00e9 par l\u2019entreprise<\/span><\/a>\u00a0pendant l\u2019exercice comptable.<\/p>\n<p class=\"p1\">Pour les entreprises soumises \u00e0 <a href=\"https:\/\/valoxy.org\/blog\/la-tva-quest-ce-que-cest\/\"><span class=\"s7\">TVA<\/span><\/a>, les montants pr\u00e9sent\u00e9s sont HT, pour celles exon\u00e9r\u00e9es de TVA, ou en <a href=\"https:\/\/valoxy.org\/blog\/regime-de-franchise-en-base\/\">franchise en base de TVA<\/a>, les montants sont pr\u00e9sent\u00e9s TTC.<\/p>\n<h2>La composition des produits<\/h2>\n<p class=\"p1\">Les produits d\u2019une entreprise peuvent \u00eatre compos\u00e9s de diff\u00e9rentes cat\u00e9gories.<\/p>\n<h4 class=\"p1\"><b>Les produits d\u2019exploitation<\/b><\/h4>\n<p class=\"p1\">Cette cat\u00e9gorie comprend tout d\u2019abord <a href=\"https:\/\/valoxy.org\/blog\/chiffre-d-affaires-entreprise\/\"><span class=\"s1\">le chiffre d\u2019affaires<\/span><\/a>\u00a0: c\u2019est le principal produit.\u00a0Il est constitu\u00e9 de la somme des ventes HT des biens, de produits et des services commercialis\u00e9s par l\u2019entreprise.\u00a0La composition du chiffre d\u2019affaires peut<span class=\"s2\"> \u00eatre ventil\u00e9e de mani\u00e8re plus ou moins d\u00e9taill\u00e9e selon le type de compte de r\u00e9sultat souhait\u00e9. <\/span>Les produits d\u2019exploitation comprennent aussi\u00a0:<\/p>\n<ul class=\"ul1\">\n<li class=\"li5\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/quest-ce-quune-subvention\/\"><span class=\"s4\">Les subventions<\/span><\/a><\/span><span class=\"s5\"> d\u2019exploitation re\u00e7ues,<\/span><\/li>\n<li class=\"li5\"><span class=\"s5\">La production immobilis\u00e9e,<\/span><\/li>\n<li class=\"li5\"><span class=\"s5\">Les travaux en cours,<\/span><\/li>\n<li class=\"li6\"><span class=\"s6\">\u2026<\/span><\/li>\n<\/ul>\n<h4 class=\"p1\"><b>Les produits financiers<\/b><\/h4>\n<p class=\"p1\">Ils sont compos\u00e9s\u00a0des gains provenant des placements financiers\u00a0:<\/p>\n<ul class=\"ul1\">\n<li class=\"li5\"><span class=\"s5\">Placement de la tr\u00e9sorerie,<\/span><\/li>\n<li class=\"li7\"><span class=\"s7\"><a href=\"https:\/\/valoxy.org\/blog\/comptabiliser-dividendes-27062014avallud01\/\"><span class=\"s8\">Dividendes per\u00e7us<\/span><\/a><\/span><span class=\"s9\">,<\/span><\/li>\n<li class=\"li5\"><span class=\"s5\">Escomptes obtenus pour paiement anticip\u00e9,<\/span><\/li>\n<li class=\"li5\"><span class=\"s5\">R\u00e9mun\u00e9ration des avances en tr\u00e9sorerie r\u00e9alis\u00e9es au sein d\u2019un groupe,<\/span><\/li>\n<li class=\"li6\"><span class=\"s6\">\u2026<\/span><\/li>\n<\/ul>\n<h4 class=\"p1\"><b>Les produits exceptionnels<\/b><\/h4>\n<p class=\"p1\"><span class=\"s2\">Cette cat\u00e9gorie compre<\/span>nd l\u2019ensemble des <a href=\"https:\/\/valoxy.org\/blog\/produit-exceptionnel\/\">produits<\/a> qui ne proviennent pas de l\u2019exploitation \u00e9conomique de l\u2019entreprise. Bien souvent ces produits sont uniques :<\/p>\n<ul class=\"ul1\">\n<li class=\"li8\"><span class=\"s5\">P\u00e9nalit\u00e9s per\u00e7ues,<\/span><\/li>\n<li class=\"li8\"><span class=\"s5\">D\u00e9gr\u00e8vements d\u2019imp\u00f4ts,<\/span><\/li>\n<li class=\"li8\"><span class=\"s5\">Cessions d\u2019actifs,<\/span><\/li>\n<li class=\"li6\"><span class=\"s10\">\u2026<\/span><\/li>\n<\/ul>\n<h2>La composition des charges<\/h2>\n<p class=\"p1\">Dans un compte de r\u00e9sultat, les charges sont regroup\u00e9es selon les m\u00eames cat\u00e9gories que pour les produits.<\/p>\n<h4 class=\"p1\"><b>Les charges d\u2019exploitation<\/b><\/h4>\n<p class=\"p1\"><i>Les achats<\/i><\/p>\n<p class=\"p1\">Les achats comprennent les achats utilis\u00e9s pour\u00a0le fonctionnement\u00a0de\u00a0l\u2019activit\u00e9 principale\u00a0de l\u2019entreprise\u00a0:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><span class=\"s2\">Achats de biens et de marchandises,<\/span><\/li>\n<li class=\"li3\"><span class=\"s2\">Achats de mati\u00e8res premi\u00e8res,<\/span><\/li>\n<li class=\"li3\"><span class=\"s2\">Au poste Achats est aussi le plus souvent int\u00e9gr\u00e9e <a href=\"https:\/\/valoxy.org\/blog\/comptabilisation-variation-des-stocks\/\"><span class=\"s3\">la variation des stocks<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s2\">Pourquoi ? On tiendra compte ainsi de l\u2019utilisation des stocks\u00a0ou au contraire de la mise en stock de certains achats (et donc \u201cnon consomm\u00e9s\u201d) effectu\u00e9s pendant l\u2019exercice.<\/span><\/li>\n<\/ul>\n<p class=\"p1\">On int\u00e8gre aussi dans cette cat\u00e9gorie\u00a0l\u2019ensemble des frais directement li\u00e9s aux approvisionnements\u00a0de biens, marchandises et mati\u00e8res premi\u00e8res (transport, pesage, emballage, etc).<\/p>\n<p class=\"p1\"><i>Les charges externes<\/i><\/p>\n<p class=\"p1\">Cette cat\u00e9gorie comprend\u00a0l\u2019ensemble des <b>frais g\u00e9n\u00e9raux<\/b> n\u00e9cessaires au fonctionnement de l\u2019entreprise\u00a0:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><span class=\"s2\">Loyer immobilier,<\/span><\/li>\n<li class=\"li3\"><span class=\"s2\">Entretien,<\/span><\/li>\n<li class=\"li4\"><span class=\"s4\">Location, <a href=\"https:\/\/valoxy.org\/blog\/credit-bail-ce-meilleure-option\/\"><span class=\"s5\">cr\u00e9dit-bail<\/span><\/a><\/span><\/li>\n<li class=\"li5\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/les-differents-types-d-assurance-de-lentreprise\/\"><span class=\"s6\">Les assurance de l\u2019entreprise<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s2\">Honoraires,<\/span><\/li>\n<li class=\"li3\"><span class=\"s2\">Publicit\u00e9,<\/span><\/li>\n<li class=\"li3\"><span class=\"s2\">Communications t\u00e9l\u00e9phoniques, internet, affranchissement,<\/span><\/li>\n<li class=\"li3\"><span class=\"s2\">Frais bancaires,<\/span><\/li>\n<li class=\"li6\"><span class=\"s7\">\u2026<\/span><\/li>\n<\/ul>\n<p class=\"p1\"><i>Les imp\u00f4ts et taxes li\u00e9s \u00e0 l\u2019exploitation<\/i><\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><span class=\"s2\">Taxe d\u2019apprentissage,<\/span><\/li>\n<li class=\"li7\"><span class=\"s8\"><a href=\"https:\/\/valoxy.org\/blog\/cvae-definition-et-calcul-06192014avallau01\/\"><span class=\"s9\"><b>CVAE<\/b><\/span><\/a><\/span><span class=\"s2\">, CFE, etc.<\/span><\/li>\n<li class=\"li7\"><span class=\"s2\">Formation professionnelle continue,<\/span><\/li>\n<li class=\"li6\"><span class=\"s10\">\u2026<\/span><\/li>\n<\/ul>\n<p class=\"p8\"><i>Les d\u00e9penses de personnel<\/i><\/p>\n<ul class=\"ul1\">\n<li class=\"li7\"><span class=\"s2\">La masse salariale,<\/span><\/li>\n<li class=\"li7\"><span class=\"s8\"><span class=\"s9\"><b>Les charges sociales<\/b><\/span><\/span><span class=\"s2\">\u00a0patronales et salariales,<\/span><\/li>\n<li class=\"li9\"><span class=\"s1\"><span class=\"s9\"><b>La m\u00e9decine du travail<\/b><\/span><\/span><span class=\"s11\">,<\/span><\/li>\n<li class=\"li6\"><span class=\"s10\">\u2026<\/span><\/li>\n<\/ul>\n<h4 class=\"p1\">Les charges financi\u00e8res<\/h4>\n<ul class=\"ul1\">\n<li class=\"li7\"><span class=\"s2\">Les int\u00e9r\u00eats d\u2019emprunt,<\/span><\/li>\n<li class=\"li9\"><span class=\"s11\">La r\u00e9mun\u00e9ration des\u00a0<a href=\"https:\/\/valoxy.org\/blog\/compte-courant-associe\/\"><span class=\"s12\"><b>comptes courants d\u2019associ\u00e9<\/b><\/span><\/a>,<\/span><\/li>\n<li class=\"li7\"><span class=\"s2\">Les agios (int\u00e9r\u00eats de d\u00e9couverts),<\/span><\/li>\n<li class=\"li6\"><span class=\"s10\">\u2026<\/span><\/li>\n<\/ul>\n<h4 class=\"p1\">Les charges exceptionnelles<\/h4>\n<ul class=\"ul1\">\n<li class=\"li7\"><span class=\"s2\">P\u00e9nalit\u00e9s et amendes,<\/span><\/li>\n<li class=\"li7\"><span class=\"s2\">Dons,<\/span><\/li>\n<li class=\"li6\"><span class=\"s10\">\u2026<\/span><\/li>\n<\/ul>\n<h2>Le compte de r\u00e9sultat produit des indicateurs de gestion (SIG)<\/h2>\n<p><strong><span class=\"exergue\"><img decoding=\"async\" class=\"alignright wp-image-6460 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/up-down-hand-signs-216x300.jpg\" alt=\"compte de r\u00e9sultat\" width=\"158\" height=\"219\" \/>La structure par cat\u00e9gorie permet d\u2019\u00e9diter des indicateurs \u00e0 partir du compte de r\u00e9sultat.<\/span><\/strong>\u00a0Les <a title=\"Indicateurs : \u00e0 quoi servent-ils ?\" href=\"https:\/\/valoxy.org\/blog\/indicateurs-servent\/\" target=\"_blank\" rel=\"noopener\"><strong>indicateurs<\/strong> <\/a>\u00a0du compte de r\u00e9sultat permettent une premi\u00e8re approche des performances financi\u00e8res de l\u2019entreprise sur la p\u00e9riode comptable. On retrouvera\u00a0:<\/p>\n<ul>\n<li><a title=\"Connaitre et ma\u00eetriser votre Taux de Marge\" href=\"https:\/\/valoxy.org\/blog\/taux-de-marge\/\" target=\"_blank\" rel=\"noopener\"><strong>La marge commerciale<\/strong><\/a>,<\/li>\n<li><strong>La valeur ajout\u00e9e<\/strong>,<\/li>\n<li><strong>Les r\u00e9sultats <\/strong>\n<ul>\n<li><strong>d\u2019exploitation<\/strong>,<\/li>\n<li>financier,<\/li>\n<li>exceptionnel,<\/li>\n<li><strong>Le r\u00e9sultat net.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><div class=\"encadre-style\">Remarque\u00a0:<\/strong> On retrouve le r\u00e9sultat net <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\">dans les capitaux propres du bilan.<\/a> Lorsqu\u2019il est positif il contribue \u00e0 augmenter le montant des capitaux propres, et, \u00e0 l\u2019inverse il les r\u00e9duit lorsque l\u2019entreprise est en perte.<\/div><\/p>\n<p>Pour en savoir plus sur le compte de r\u00e9sultat, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\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\/comment-lire-son-compte-de-resultat\/\">Comment lire son compte de r\u00e9sultat ?<\/a><\/li>\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\/quest-ce-que-lebitda-et-lebit-2\/\">Qu\u2019est ce que l\u2019EBIT et l\u2019EBITDA ?<\/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\/bilan-et-compte-de-resultat-04072014avse1\/\">Que sont le Bilan et le Compte de r\u00e9sultat ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/bilan-comptable\/\" target=\"_self\" rel=\"noopener\">Comment lire un bilan comptable en un clin d\u2019\u0153il et 10 informations simples ?<\/a><\/li>\n<li><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<\/ul>\n<\/li>\n<\/ul>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le compte de r\u00e9sultat est un document de synth\u00e8se comptable. Il permet de visualiser, en les ordonnant, l\u2019ensemble des produits et des charges d\u2019une entreprise sur une p\u00e9riode donn\u00e9e.\u00a0 Le plus souvent, une comparaison avec l\u2019exercice pr\u00e9c\u00e9dent (n -1) l&rsquo;accompagne&#8230;.<\/p>\n","protected":false},"author":1,"featured_media":3581,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-8955","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>A quoi sert le compte de r\u00e9sultat ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le compte de r\u00e9sultat est un document de synth\u00e8se comptable qui permet d&#039;\u00e9tudier la mani\u00e8re dont le r\u00e9sultat de l&#039;exercice s&#039;est form\u00e9.\" \/>\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\/compte-de-resultat-utilite-03112014avallau1\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A quoi sert le compte de r\u00e9sultat ? | Blog Valoxy - 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