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Ajoutez ici la CSG non déductible (2,9 % de vos revenus) et la CRDS (0,5 %), ainsi que toute charge initialement déduite mais non admise fiscalement ;",{"data":2366,"content":2367,"nodeType":1131},{},[2368],{"data":2369,"content":2370,"nodeType":58},{},[2371,2376],{"data":2372,"marks":2373,"value":2375,"nodeType":62},{},[2374],{"type":275},"Ligne 37 :",{"data":2377,"marks":2378,"value":2379,"nodeType":62},{},[]," déductions spécifiques (abattements particuliers, exonérations liées à votre zone d'implantation...) ;",{"data":2381,"content":2382,"nodeType":1131},{},[2383],{"data":2384,"content":2385,"nodeType":58},{},[2386,2391],{"data":2387,"marks":2388,"value":2390,"nodeType":62},{},[2389],{"type":275},"Ligne 38 :",{"data":2392,"marks":2393,"value":2394,"nodeType":62},{},[]," résultat fiscal avant amortissements = ligne 12 (recettes) - ligne 35 (charges) + ligne 36 (réintégrations) - ligne 37 (déductions). Ce chiffre sera complété par les amortissements de l'annexe 2035-B.",{"data":2396,"content":2397,"nodeType":111},{},[2398],{"data":2399,"marks":2400,"value":2401,"nodeType":62},{},[],"Étape 2 : Remplir l'annexe 2035-B (immobilisations et amortissements)",{"data":2403,"content":2404,"nodeType":58},{},[2405,2410,2414,2419,2423,2428],{"data":2406,"marks":2407,"value":2409,"nodeType":62},{},[2408],{"type":275},"L'annexe 2035-B ",{"data":2411,"marks":2412,"value":2413,"nodeType":62},{},[],"recense ",{"data":2415,"marks":2416,"value":2418,"nodeType":62},{},[2417],{"type":275},"l'ensemble de vos biens professionnels",{"data":2420,"marks":2421,"value":2422,"nodeType":62},{},[]," d'une valeur ",{"data":2424,"marks":2425,"value":2427,"nodeType":62},{},[2426],{"type":275},"supérieure à 500 € HT",{"data":2429,"marks":2430,"value":2431,"nodeType":62},{},[]," ainsi que leurs amortissements.",{"data":2433,"content":2434,"nodeType":58},{},[2435,2438,2443,2447,2456],{"data":2436,"marks":2437,"value":1376,"nodeType":62},{},[],{"data":2439,"marks":2440,"value":2442,"nodeType":62},{},[2441],{"type":275}," tableau I ",{"data":2444,"marks":2445,"value":2446,"nodeType":62},{},[],"détaille pour chaque bien : sa nature (matériel médical, informatique, mobilier, véhicule, etc.), sa date d'acquisition, sa valeur d'origine HT, sa durée d'",{"data":2448,"content":2450,"nodeType":67},{"uri":2449},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/quest-ce-quun-amortissement-et-comment-le-calculer/",[2451],{"data":2452,"marks":2453,"value":2455,"nodeType":62},{},[2454],{"type":75},"amortissement",{"data":2457,"marks":2458,"value":2459,"nodeType":62},{},[],", les amortissements antérieurs, l'amortissement de l'exercice 2025 et sa valeur nette comptable (VNC).",{"data":2461,"content":2462,"nodeType":58},{},[2463,2468],{"data":2464,"marks":2465,"value":2467,"nodeType":62},{},[2466],{"type":275},"En cas de cession d'actifs",{"data":2469,"marks":2470,"value":2471,"nodeType":62},{},[],", les lignes 41 à 46 permettent de calculer les plus-values et moins-values. Le prix de cession (ligne 41), la valeur nette comptable (ligne 42) et la plus ou moins-value résultante (ligne 43) déterminent la plus-value nette imposable à reporter en ligne 46.",{"data":2473,"content":2474,"nodeType":111},{},[2475],{"data":2476,"marks":2477,"value":2478,"nodeType":62},{},[],"Étape 3 : Remplir le formulaire 2035-SD",{"data":2480,"content":2481,"nodeType":58},{},[2482,2486,2491,2495,2500],{"data":2483,"marks":2484,"value":2485,"nodeType":62},{},[],"Le ",{"data":2487,"marks":2488,"value":2490,"nodeType":62},{},[2489],{"type":275},"formulaire 2035-SD",{"data":2492,"marks":2493,"value":2494,"nodeType":62},{},[]," constitue la ",{"data":2496,"marks":2497,"value":2499,"nodeType":62},{},[2498],{"type":275},"déclaration principale",{"data":2501,"marks":2502,"value":2503,"nodeType":62},{},[],". Il se complète en trois grandes parties.",{"data":2505,"content":2506,"nodeType":58},{},[2507,2510,2515,2519,2524],{"data":2508,"marks":2509,"value":1351,"nodeType":62},{},[],{"data":2511,"marks":2512,"value":2514,"nodeType":62},{},[2513],{"type":275}," première partie",{"data":2516,"marks":2517,"value":2518,"nodeType":62},{},[]," concerne votre",{"data":2520,"marks":2521,"value":2523,"nodeType":62},{},[2522],{"type":275}," identification",{"data":2525,"marks":2526,"value":2527,"nodeType":62},{},[]," : nom, prénom, adresse professionnelle, numéro SIRET et code APE (NAF). Précisez la nature exacte de votre activité libérale ainsi que votre mode d'exercice (individuel, société ou groupement).",{"data":2529,"content":2530,"nodeType":58},{},[2531,2534,2539,2543,2548,2552,2561],{"data":2532,"marks":2533,"value":475,"nodeType":62},{},[],{"data":2535,"marks":2536,"value":2538,"nodeType":62},{},[2537],{"type":275},"deuxième partie",{"data":2540,"marks":2541,"value":2542,"nodeType":62},{},[]," regroupe les",{"data":2544,"marks":2545,"value":2547,"nodeType":62},{},[2546],{"type":275}," informations générales ",{"data":2549,"marks":2550,"value":2551,"nodeType":62},{},[],": indiquez si vous adhérez à une association de gestion agréée (AGA ou ",{"data":2553,"content":2555,"nodeType":67},{"uri":2554},"https://www.clementine.fr/blog/creation-et-financement/a-quoi-sert-un-organisme-de-gestion-agree-oga/",[2556],{"data":2557,"marks":2558,"value":2560,"nodeType":62},{},[2559],{"type":75},"OGA",{"data":2562,"marks":2563,"value":2564,"nodeType":62},{},[],"), les coordonnées de votre expert-comptable si vous faites appel à un professionnel, et si vous optez pour la comptabilité d'engagement (article 93A CGI) plutôt que la comptabilité de trésorerie.",{"data":2566,"content":2567,"nodeType":58},{},[2568,2571,2576,2580,2585],{"data":2569,"marks":2570,"value":1351,"nodeType":62},{},[],{"data":2572,"marks":2573,"value":2575,"nodeType":62},{},[2574],{"type":275}," troisième partie ",{"data":2577,"marks":2578,"value":2579,"nodeType":62},{},[],"accueille",{"data":2581,"marks":2582,"value":2584,"nodeType":62},{},[2583],{"type":275}," votre résultat fiscal",{"data":2586,"marks":2587,"value":2588,"nodeType":62},{},[]," : report du bénéfice ou du déficit calculé sur l'annexe 2035-A, ajout des plus-values nettes (ligne 46), et détermination du résultat imposable final à reporter sur votre déclaration de revenus 2042-C PRO.",{"data":2590,"content":2591,"nodeType":111},{},[2592],{"data":2593,"marks":2594,"value":2595,"nodeType":62},{},[],"Étape 4 : Compléter l'annexe 2035-E (valeur ajoutée)",{"data":2597,"content":2598,"nodeType":58},{},[2599,2604,2608,2613,2617,2622,2626,2635],{"data":2600,"marks":2601,"value":2603,"nodeType":62},{},[2602],{"type":275},"L'annexe 2035-E ",{"data":2605,"marks":2606,"value":2607,"nodeType":62},{},[],"est obligatoire uniquement si votre ",{"data":2609,"marks":2610,"value":2612,"nodeType":62},{},[2611],{"type":275},"chiffre d'affaires dépasse 152 500 €",{"data":2614,"marks":2615,"value":2616,"nodeType":62},{},[]," HT. Elle permet de ",{"data":2618,"marks":2619,"value":2621,"nodeType":62},{},[2620],{"type":275},"calculer la valeur ajoutée",{"data":2623,"marks":2624,"value":2625,"nodeType":62},{},[]," produite par votre activité, qui sert de base à la Cotisation sur la Valeur Ajoutée des Entreprises (",{"data":2627,"content":2629,"nodeType":67},{"uri":2628},"https://www.clementine.fr/blog/taxes-et-impots/cvae/",[2630],{"data":2631,"marks":2632,"value":2634,"nodeType":62},{},[2633],{"type":75},"CVAE",{"data":2636,"marks":2637,"value":532,"nodeType":62},{},[],{"data":2639,"content":2640,"nodeType":58},{},[2641,2645],{"data":2642,"marks":2643,"value":2644,"nodeType":62},{},[],"La valeur ajoutée se calcule en soustrayant les achats de marchandises et les services extérieurs de votre chiffre d'affaires HT. Si votre valeur ajoutée dépasse 500 000 €, vous devez également ",{"data":2646,"marks":2647,"value":2649,"nodeType":62},{},[2648],{"type":275},"déposer la déclaration 1330-CVAE.",{"data":2651,"content":2652,"nodeType":58},{},[2653,2658,2663,2667],{"data":2654,"marks":2655,"value":2657,"nodeType":62},{},[2656],{"type":275},"💡 ",{"data":2659,"marks":2660,"value":1233,"nodeType":62},{},[2661,2662],{"type":75},{"type":275},{"data":2664,"marks":2665,"value":1038,"nodeType":62},{},[2666],{"type":275},{"data":2668,"marks":2669,"value":2670,"nodeType":62},{},[],": la suppression de la CVAE, initialement prévue pour 2027, a été reportée par la loi de finances pour 2025. L'annexe 2035-E reste donc obligatoire pour les exercices 2025 et 2026.",{"data":2672,"content":2673,"nodeType":111},{},[2674],{"data":2675,"marks":2676,"value":2677,"nodeType":62},{},[],"Étape 5 : Les annexes complémentaires",{"data":2679,"content":2680,"nodeType":58},{},[2681,2685,2690],{"data":2682,"marks":2683,"value":2684,"nodeType":62},{},[],"Selon votre situation, ",{"data":2686,"marks":2687,"value":2689,"nodeType":62},{},[2688],{"type":275},"d'autres documents",{"data":2691,"marks":2692,"value":2693,"nodeType":62},{},[]," doivent compléter votre liasse fiscale 2035.",{"data":2695,"content":2696,"nodeType":58},{},[2697,2701,2706],{"data":2698,"marks":2699,"value":2700,"nodeType":62},{},[],"Si vous avez opté pour la",{"data":2702,"marks":2703,"value":2705,"nodeType":62},{},[2704],{"type":275}," comptabilité d'engagement ",{"data":2707,"marks":2708,"value":2709,"nodeType":62},{},[],"(article 93A CGI), vous devez joindre un état des créances et des dettes au 31 décembre de l'exercice. Cet état recense l'ensemble des sommes dues par vos clients (créances) et celles que vous devez à vos fournisseurs (dettes) à la date de clôture, même si elles n'ont pas encore été encaissées ou décaissées.",{"data":2711,"content":2712,"nodeType":58},{},[2713,2717,2722,2726,2735],{"data":2714,"marks":2715,"value":2716,"nodeType":62},{},[],"Si vous avez",{"data":2718,"marks":2719,"value":2721,"nodeType":62},{},[2720],{"type":275}," constitué des provisions",{"data":2723,"marks":2724,"value":2725,"nodeType":62},{},[]," au cours de l'exercice, un état détaillé des ",{"data":2727,"content":2729,"nodeType":67},{"uri":2728},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/provisions-comptables/",[2730],{"data":2731,"marks":2732,"value":2734,"nodeType":62},{},[2733],{"type":75},"provisions",{"data":2736,"marks":2737,"value":2738,"nodeType":62},{},[]," doit également être annexé à votre déclaration.",{"data":2740,"content":2741,"nodeType":58},{},[2742,2747],{"data":2743,"marks":2744,"value":2746,"nodeType":62},{},[2745],{"type":275},"Si vous exercez en société ",{"data":2748,"marks":2749,"value":2750,"nodeType":62},{},[],"ou en groupement (SCM, SCP, SELARL à l'IR), trois annexes supplémentaires s'imposent :",{"data":2752,"content":2753,"nodeType":1172},{},[2754,2769,2784],{"data":2755,"content":2756,"nodeType":1131},{},[2757],{"data":2758,"content":2759,"nodeType":58},{},[2760,2765],{"data":2761,"marks":2762,"value":2764,"nodeType":62},{},[2763],{"type":275},"L'annexe 2035-AS",{"data":2766,"marks":2767,"value":2768,"nodeType":62},{},[]," répartit le résultat fiscal entre chaque associé selon sa quote-part de capital ;",{"data":2770,"content":2771,"nodeType":1131},{},[2772],{"data":2773,"content":2774,"nodeType":58},{},[2775,2780],{"data":2776,"marks":2777,"value":2779,"nodeType":62},{},[2778],{"type":275},"L'annexe 2035-F",{"data":2781,"marks":2782,"value":2783,"nodeType":62},{},[]," détaille la composition du capital social (associés détenant au moins 10 %) ;",{"data":2785,"content":2786,"nodeType":1131},{},[2787],{"data":2788,"content":2789,"nodeType":58},{},[2790,2795],{"data":2791,"marks":2792,"value":2794,"nodeType":62},{},[2793],{"type":275},"L'annexe 2035-G",{"data":2796,"marks":2797,"value":2798,"nodeType":62},{},[]," liste les filiales et participations avec leur numéro SIRET.",{"data":2800,"content":2801,"nodeType":264},{},[2802],{"data":2803,"marks":2804,"value":2805,"nodeType":62},{},[],"Quelles sont les dates limites pour la déclaration 2035 en 2026 ? ",{"data":2807,"content":2808,"nodeType":58},{},[2809,2812,2817],{"data":2810,"marks":2811,"value":475,"nodeType":62},{},[],{"data":2813,"marks":2814,"value":2816,"nodeType":62},{},[2815],{"type":275},"date limite de dépôt de la déclaration 2035",{"data":2818,"marks":2819,"value":2820,"nodeType":62},{},[]," est fixée au 2ᵉ jour ouvré suivant le 1ᵉʳ mai de chaque année.",{"data":2822,"content":2823,"nodeType":58},{},[2824,2829],{"data":2825,"marks":2826,"value":2828,"nodeType":62},{},[2827],{"type":275},"Deux modes de transmission",{"data":2830,"marks":2831,"value":2832,"nodeType":62},{},[]," coexistent avec des dates limites différentes :",{"data":2834,"content":2835,"nodeType":1172},{},[2836,2851],{"data":2837,"content":2838,"nodeType":1131},{},[2839],{"data":2840,"content":2841,"nodeType":58},{},[2842,2847],{"data":2843,"marks":2844,"value":2846,"nodeType":62},{},[2845],{"type":275},"Mode EFI",{"data":2848,"marks":2849,"value":2850,"nodeType":62},{},[]," (dépôt direct sur impots.gouv.fr) : vous déposez vous-même votre déclaration sur votre espace professionnel ;",{"data":2852,"content":2853,"nodeType":1131},{},[2854],{"data":2855,"content":2856,"nodeType":58},{},[2857,2862],{"data":2858,"marks":2859,"value":2861,"nodeType":62},{},[2860],{"type":275},"Mode EDI",{"data":2863,"marks":2864,"value":2865,"nodeType":62},{},[]," (transmission par un expert-comptable via EDI-TDFC) : votre cabinet transmet automatiquement vos fichiers. Ce mode bénéficie d'un délai supplémentaire de 15 jours calendaires pour permettre aux cabinets de gérer leur volume de déclarations. ",{"data":2867,"content":2868,"nodeType":58},{},[2869,2873,2878],{"data":2870,"marks":2871,"value":2872,"nodeType":62},{},[],"Pour les ",{"data":2874,"marks":2875,"value":2877,"nodeType":62},{},[2876],{"type":275},"revenus 2025",{"data":2879,"marks":2880,"value":2881,"nodeType":62},{},[],", la date limite de dépôt est donc fixée au 5 mai 2026. Les entreprises individuelles et sociétés utilisant les téléprocédures bénéficient jusqu'au 20 mai 2026.",{"data":2883,"content":2884,"nodeType":58},{},[2885,2889,2894,2898],{"data":2886,"marks":2887,"value":1227,"nodeType":62},{},[2888],{"type":275},{"data":2890,"marks":2891,"value":1233,"nodeType":62},{},[2892,2893],{"type":75},{"type":275},{"data":2895,"marks":2896,"value":1038,"nodeType":62},{},[2897],{"type":275},{"data":2899,"marks":2900,"value":2901,"nodeType":62},{},[],": le dépôt dématérialisé est obligatoire pour l'ensemble des intéressés. Toute transmission papier est refusée par l'administration fiscale.",{"data":2903,"content":2904,"nodeType":264},{},[2905],{"data":2906,"marks":2907,"value":2908,"nodeType":62},{},[],"Comment éviter les erreurs fréquentes dans la déclaration 2035 ? ",{"data":2910,"content":2911,"nodeType":111},{},[2912],{"data":2913,"marks":2914,"value":2915,"nodeType":62},{},[],"Les erreurs les plus fréquentes (et comment les éviter)",{"data":2917,"content":2918,"nodeType":58},{},[2919],{"data":2920,"marks":2921,"value":2922,"nodeType":62},{},[],"Plusieurs erreurs reviennent systématiquement dans les déclarations 2035 et peuvent coûter cher, soit en déductions manquées, soit en sanctions fiscales.",{"data":2924,"content":2925,"nodeType":58},{},[2926,2931],{"data":2927,"marks":2928,"value":2930,"nodeType":62},{},[2929],{"type":275},"Mal catégoriser ses charges ",{"data":2932,"marks":2933,"value":2934,"nodeType":62},{},[],"est l'erreur la plus répandue. Inscrire une dépense dans la mauvaise ligne ne fausse pas votre résultat fiscal mais peut créer des incohérences d'une année sur l'autre. Reportez chaque charge sur la ligne correspondante exactement à sa nature dans l'annexe 2035-A. ",{"data":2936,"content":2937,"nodeType":58},{},[2938,2943],{"data":2939,"marks":2940,"value":2942,"nodeType":62},{},[2941],{"type":275},"Oublier de déclarer certaines recettes ",{"data":2944,"marks":2945,"value":2946,"nodeType":62},{},[],"expose à un redressement fiscal. Les rétrocessions d'honoraires reçues, les indemnités journalières de remplacement ou les revenus de remplacement doivent impérativement figurer à la ligne 1 ou à la ligne 2 de l'annexe 2035-A.",{"data":2948,"content":2949,"nodeType":58},{},[2950,2955],{"data":2951,"marks":2952,"value":2954,"nodeType":62},{},[2953],{"type":275},"Confondre charges et immobilisations",{"data":2956,"marks":2957,"value":2958,"nodeType":62},{},[]," est une erreur classique. Tout bien d'une valeur supérieure à 500 € HT doit être inscrit au tableau des immobilisations (annexe 2035-B) et amorti. Le passer directement en charges expose à un rejet en cas de contrôle fiscal.",{"data":2960,"content":2961,"nodeType":58},{},[2962,2967],{"data":2963,"marks":2964,"value":2966,"nodeType":62},{},[2965],{"type":275},"Mal déclarer les cotisations Madelin ",{"data":2968,"marks":2969,"value":2970,"nodeType":62},{},[],"génère des redressements réguliers. Seules les cotisations Madelin santé et prévoyance se déclarent en ligne 25 de la 2035. Les cotisations PER et Madelin retraite se reportent exclusivement sur la déclaration 2042, case 6NS ou 6NT.",{"data":2972,"content":2973,"nodeType":58},{},[2974,2979],{"data":2975,"marks":2976,"value":2978,"nodeType":62},{},[2977],{"type":275},"Ne pas réintégrer la CSG non déductible",{"data":2980,"marks":2981,"value":2982,"nodeType":62},{},[]," est un oubli très fréquent. La CSG non déductible (2,9 %) et la CRDS (0,5 %) doivent obligatoirement être réintégrées ligne 36. Ne pas le faire fausse le calcul du résultat fiscal imposable.",{"data":2984,"content":2985,"nodeType":58},{},[2986,2990,2995,3000],{"data":2987,"marks":2988,"value":1227,"nodeType":62},{},[2989],{"type":275},{"data":2991,"marks":2992,"value":1233,"nodeType":62},{},[2993,2994],{"type":75},{"type":275},{"data":2996,"marks":2997,"value":2999,"nodeType":62},{},[2998],{"type":275}," :",{"data":3001,"marks":3002,"value":3003,"nodeType":62},{},[]," instauré par la loi ESSOC du 10 août 2018, le droit à l'erreur vous permet de corriger spontanément une erreur dans votre déclaration 2035 sans subir de pénalités, à condition de régulariser de bonne foi avant tout contrôle de l'administration fiscale. Si vous constatez une erreur après le dépôt, déposez une déclaration rectificative dans les meilleurs délais. L'administration ne peut pas vous appliquer de majoration si la régularisation est spontanée et de bonne foi. Seuls les intérêts de retard (0,4 %/mois) restent dus.",{"data":3005,"content":3006,"nodeType":111},{},[3007],{"data":3008,"marks":3009,"value":3010,"nodeType":62},{},[],"Comment Clementine vous accompagne pour votre déclaration 2035 ?",{"data":3012,"content":3013,"nodeType":58},{},[3014,3018,3023],{"data":3015,"marks":3016,"value":3017,"nodeType":62},{},[],"Gérer sa comptabilité, tenir son livre-journal, calculer ses amortissements et préparer sa déclaration 2035 représente un volume de travail conséquent pour un professionnel libéral. 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net comptable","Cover article Résultat net comptable",{"url":7182,"details":7183,"fileName":7186,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/3UjAoRwzk3YUUcKBoiviWx/790799f956e78f0c8f1fdb4386734cea/Résultat_net_comptable.webp",{"size":7184,"image":7185},147164,{"width":397,"height":398},"Résultat net comptable.webp",{"data":7188,"content":7189,"nodeType":54},{},[7190,7205,7211,7256,7274,7281,7288,7404,7420,7427,7462,7469,7485,7493,7500,7507,7533,7541,7548,7572,7580,7587,7594,7602,7609,7710,7726,7808,7815,7837,7844,7851,7858,7905,7912,7936,7942,7949,7956,7963,7970,7977],{"data":7191,"content":7192,"nodeType":58},{},[7193,7196,7201],{"data":7194,"marks":7195,"value":2485,"nodeType":62},{},[],{"data":7197,"marks":7198,"value":7200,"nodeType":62},{},[7199],{"type":275},"résultat net comptable",{"data":7202,"marks":7203,"value":7204,"nodeType":62},{},[]," apparaît dans les documents financiers, mais son utilité reste floue. Beaucoup d’entreprises peinent à l’interpréter correctement. Pourtant, cet indicateur est essentiel : il révèle si une activité est réellement rentable et oriente les décisions stratégiques. Une mauvaise lecture peut fausser les choix de gestion. Définition, calcul, analyse… Cet article explore en détail le résultat net comptable et son rôle clé dans le pilotage financier d’une entreprise.",{"data":7206,"content":7207,"nodeType":264},{},[7208],{"data":7209,"marks":7210,"value":7112,"nodeType":62},{},[],{"data":7212,"content":7213,"nodeType":58},{},[7214,7217,7221,7225,7230,7234,7243,7247,7252],{"data":7215,"marks":7216,"value":2485,"nodeType":62},{},[],{"data":7218,"marks":7219,"value":7200,"nodeType":62},{},[7220],{"type":275},{"data":7222,"marks":7223,"value":7224,"nodeType":62},{},[]," est un indicateur clé qui permet de ",{"data":7226,"marks":7227,"value":7229,"nodeType":62},{},[7228],{"type":275},"mesurer la rentabilité d’une entreprise",{"data":7231,"marks":7232,"value":7233,"nodeType":62},{},[],". Il correspond au bénéfice ou à la perte réalisée après avoir pris en compte l’ensemble des charges et des produits comptabilisés sur un ",{"data":7235,"content":7237,"nodeType":67},{"uri":7236},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/exercice-comptable-quest-ce-que-cest/",[7238],{"data":7239,"marks":7240,"value":7242,"nodeType":62},{},[7241],{"type":75},"exercice",{"data":7244,"marks":7245,"value":7246,"nodeType":62},{},[]," donné. Il s’agit donc de l",{"data":7248,"marks":7249,"value":7251,"nodeType":62},{},[7250],{"type":275},"a différence entre les produits et des charges de l’exercice",{"data":7253,"marks":7254,"value":7255,"nodeType":62},{},[],". En d’autres termes, c’est ce qui reste une fois que l’entreprise a payé toutes ses dépenses, y compris les impôts.",{"data":7257,"content":7258,"nodeType":58},{},[7259,7263,7270],{"data":7260,"marks":7261,"value":7262,"nodeType":62},{},[],"Ce résultat est inscrit en bas du ",{"data":7264,"content":7265,"nodeType":67},{"uri":3349},[7266],{"data":7267,"marks":7268,"value":3356,"nodeType":62},{},[7269],{"type":75},{"data":7271,"marks":7272,"value":7273,"nodeType":62},{},[]," et reflète la performance globale d’une société. Un résultat net comptable positif signifie que l’entreprise a généré des bénéfices, tandis qu’un résultat négatif indique une perte.",{"data":7275,"content":7276,"nodeType":264},{},[7277],{"data":7278,"marks":7279,"value":7280,"nodeType":62},{},[],"Pourquoi calculer le résultat net comptable ?",{"data":7282,"content":7283,"nodeType":58},{},[7284],{"data":7285,"marks":7286,"value":7287,"nodeType":62},{},[],"Le calcul du résultat net comptable est fondamental pour plusieurs raisons :",{"data":7289,"content":7290,"nodeType":1172},{},[7291,7306,7321,7348,7374,7389],{"data":7292,"content":7293,"nodeType":1131},{},[7294],{"data":7295,"content":7296,"nodeType":58},{},[7297,7302],{"data":7298,"marks":7299,"value":7301,"nodeType":62},{},[7300],{"type":275},"Évaluer la rentabilité",{"data":7303,"marks":7304,"value":7305,"nodeType":62},{},[]," : Il permet aux dirigeants et aux investisseurs de savoir si l’entreprise est viable financièrement.",{"data":7307,"content":7308,"nodeType":1131},{},[7309],{"data":7310,"content":7311,"nodeType":58},{},[7312,7317],{"data":7313,"marks":7314,"value":7316,"nodeType":62},{},[7315],{"type":275},"Prendre des décisions stratégiques",{"data":7318,"marks":7319,"value":7320,"nodeType":62},{},[]," : Un résultat net comptable élevé peut encourager une entreprise à investir davantage, tandis qu’un résultat négatif incite à revoir les dépenses ou à ajuster la stratégie.",{"data":7322,"content":7323,"nodeType":1131},{},[7324],{"data":7325,"content":7326,"nodeType":58},{},[7327,7332,7335,7344],{"data":7328,"marks":7329,"value":7331,"nodeType":62},{},[7330],{"type":275},"Rassurer les partenaires financiers",{"data":7333,"marks":7334,"value":1238,"nodeType":62},{},[],{"data":7336,"content":7338,"nodeType":67},{"uri":7337},"https://www.clementine.fr/blog/creation-et-financement/banque-en-ligne-ou-banque-traditionnelle/",[7339],{"data":7340,"marks":7341,"value":7343,"nodeType":62},{},[7342],{"type":75},"Banques",{"data":7345,"marks":7346,"value":7347,"nodeType":62},{},[],", investisseurs et fournisseurs analysent souvent cet indicateur avant d’accorder un crédit ou un financement.",{"data":7349,"content":7350,"nodeType":1131},{},[7351],{"data":7352,"content":7353,"nodeType":58},{},[7354,7359,7363,7370],{"data":7355,"marks":7356,"value":7358,"nodeType":62},{},[7357],{"type":275},"Respecter les obligations légales",{"data":7360,"marks":7361,"value":7362,"nodeType":62},{},[]," : Le résultat net comptable doit obligatoirement figurer dans le ",{"data":7364,"content":7365,"nodeType":67},{"uri":3335},[7366],{"data":7367,"marks":7368,"value":3342,"nodeType":62},{},[7369],{"type":75},{"data":7371,"marks":7372,"value":7373,"nodeType":62},{},[]," annuel et dans le compte de résultat de l’entreprise.",{"data":7375,"content":7376,"nodeType":1131},{},[7377],{"data":7378,"content":7379,"nodeType":58},{},[7380,7385],{"data":7381,"marks":7382,"value":7384,"nodeType":62},{},[7383],{"type":275},"Suivre l’évolution financière",{"data":7386,"marks":7387,"value":7388,"nodeType":62},{},[]," : Il permet de comparer la performance d’une année sur l’autre et d’identifier les tendances économiques de l’entreprise.",{"data":7390,"content":7391,"nodeType":1131},{},[7392],{"data":7393,"content":7394,"nodeType":58},{},[7395,7400],{"data":7396,"marks":7397,"value":7399,"nodeType":62},{},[7398],{"type":275},"Faciliter le calcul des ratios financiers",{"data":7401,"marks":7402,"value":7403,"nodeType":62},{},[]," : De nombreux indicateurs financiers, essentiels pour piloter l’activité, sont directement liés au résultat net comptable.",{"data":7405,"content":7406,"nodeType":58},{},[7407,7411,7416],{"data":7408,"marks":7409,"value":7410,"nodeType":62},{},[],"En effet, le résultat net comptable est utilisé pour calculer plusieurs ",{"data":7412,"marks":7413,"value":7415,"nodeType":62},{},[7414],{"type":275},"ratios financiers",{"data":7417,"marks":7418,"value":7419,"nodeType":62},{},[],", qui donnent une vision plus précise de la santé de l’entreprise.",{"data":7421,"content":7422,"nodeType":111},{},[7423],{"data":7424,"marks":7425,"value":7426,"nodeType":62},{},[],"La marge nette",{"data":7428,"content":7429,"nodeType":58},{},[7430,7434,7439,7449,7453,7457],{"data":7431,"marks":7432,"value":7433,"nodeType":62},{},[],"La marge nette mesure ",{"data":7435,"marks":7436,"value":7438,"nodeType":62},{},[7437],{"type":275},"la rentabilité d’une entreprise par rapport à son ",{"data":7440,"content":7442,"nodeType":67},{"uri":7441},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/chiffre-daffaires",[7443],{"data":7444,"marks":7445,"value":7448,"nodeType":62},{},[7446,7447],{"type":275},{"type":75},"chiffre d’affaires",{"data":7450,"marks":7451,"value":1038,"nodeType":62},{},[7452],{"type":275},{"data":7454,"marks":7455,"value":7456,"nodeType":62},{},[],"et s’exprime en pourcentage. Une marge nette élevée signifie que l’entreprise parvient à générer des bénéfices importants par rapport à son activité.\n",{"data":7458,"marks":7459,"value":7461,"nodeType":62},{},[7460],{"type":275},"Marge nette = (résultat net / chiffre d’affaires) x 100",{"data":7463,"content":7464,"nodeType":111},{},[7465],{"data":7466,"marks":7467,"value":7468,"nodeType":62},{},[],"Le taux d’investissement",{"data":7470,"content":7471,"nodeType":58},{},[7472,7476,7481],{"data":7473,"marks":7474,"value":7475,"nodeType":62},{},[],"Le taux d’investissement indique ",{"data":7477,"marks":7478,"value":7480,"nodeType":62},{},[7479],{"type":275},"la part des investissements par rapport au chiffre d’affaires",{"data":7482,"marks":7483,"value":7484,"nodeType":62},{},[],". Un taux d’investissement élevé montre une volonté de croissance et de développement.",{"data":7486,"content":7487,"nodeType":58},{},[7488],{"data":7489,"marks":7490,"value":7492,"nodeType":62},{},[7491],{"type":275},"Taux d’investissement = (FBCF / valeur ajoutée) x 100",{"data":7494,"content":7495,"nodeType":58},{},[7496],{"data":7497,"marks":7498,"value":7499,"nodeType":62},{},[],"Avec la FBCF (Formation Brute de Capital Fixe) correspondant aux investissements réalisés par l’entreprise sur une période donnée.",{"data":7501,"content":7502,"nodeType":111},{},[7503],{"data":7504,"marks":7505,"value":7506,"nodeType":62},{},[],"Le BPA (Bénéfice Par Action)",{"data":7508,"content":7509,"nodeType":58},{},[7510,7514,7519,7529],{"data":7511,"marks":7512,"value":7513,"nodeType":62},{},[],"Dans les sociétés cotées, ce ratio indique ",{"data":7515,"marks":7516,"value":7518,"nodeType":62},{},[7517],{"type":275},"la rentabilité d’une ",{"data":7520,"content":7522,"nodeType":67},{"uri":7521},"https://www.clementine.fr/blog/creation-et-financement/qu-est-ce-qu-une-action/",[7523],{"data":7524,"marks":7525,"value":7528,"nodeType":62},{},[7526,7527],{"type":75},{"type":275},"action",{"data":7530,"marks":7531,"value":7532,"nodeType":62},{},[],", un BPA élevé attire généralement les investisseurs.",{"data":7534,"content":7535,"nodeType":58},{},[7536],{"data":7537,"marks":7538,"value":7540,"nodeType":62},{},[7539],{"type":275},"BPA = résultat net / nombre d’actions en circulation",{"data":7542,"content":7543,"nodeType":111},{},[7544],{"data":7545,"marks":7546,"value":7547,"nodeType":62},{},[],"le ROI (retour sur investissement)",{"data":7549,"content":7550,"nodeType":58},{},[7551,7555,7564,7568],{"data":7552,"marks":7553,"value":2485,"nodeType":62},{},[7554],{"type":275},{"data":7556,"content":7558,"nodeType":67},{"uri":7557},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/retour-sur-investissement-roi/",[7559],{"data":7560,"marks":7561,"value":7563,"nodeType":62},{},[7562],{"type":275},"retour sur investissement (ROI)",{"data":7565,"marks":7566,"value":1038,"nodeType":62},{},[7567],{"type":275},{"data":7569,"marks":7570,"value":7571,"nodeType":62},{},[],"mesure l’efficacité d’un investissement par rapport aux bénéfices générés. Plus le ROI est élevé, plus l’investissement est rentable.",{"data":7573,"content":7574,"nodeType":58},{},[7575],{"data":7576,"marks":7577,"value":7579,"nodeType":62},{},[7578],{"type":275},"ROI = (gains de l’investissement - coûts de l’investissement) / coût de l’investissement",{"data":7581,"content":7582,"nodeType":264},{},[7583],{"data":7584,"marks":7585,"value":7586,"nodeType":62},{},[],"Comment calculer le résultat net comptable ?",{"data":7588,"content":7589,"nodeType":58},{},[7590],{"data":7591,"marks":7592,"value":7593,"nodeType":62},{},[],"Le calcul du résultat net comptable repose sur une formule simple :",{"data":7595,"content":7596,"nodeType":58},{},[7597],{"data":7598,"marks":7599,"value":7601,"nodeType":62},{},[7600],{"type":275},"Résultat net comptable = REX + résultat financier + résultat exceptionnel - IS",{"data":7603,"content":7604,"nodeType":58},{},[7605],{"data":7606,"marks":7607,"value":7608,"nodeType":62},{},[],"Avec :",{"data":7610,"content":7611,"nodeType":1172},{},[7612,7639,7662,7685],{"data":7613,"content":7614,"nodeType":1131},{},[7615],{"data":7616,"content":7617,"nodeType":58},{},[7618,7623,7627,7636],{"data":7619,"marks":7620,"value":7622,"nodeType":62},{},[7621],{"type":275},"REX (résultat net d’exploitation)",{"data":7624,"marks":7625,"value":7626,"nodeType":62},{},[]," = produits d’exploitation - ",{"data":7628,"content":7630,"nodeType":67},{"uri":7629},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/charges-dexploitation/",[7631],{"data":7632,"marks":7633,"value":7635,"nodeType":62},{},[7634],{"type":75},"charges d’exploitation",{"data":7637,"marks":7638,"value":78,"nodeType":62},{},[],{"data":7640,"content":7641,"nodeType":1131},{},[7642],{"data":7643,"content":7644,"nodeType":58},{},[7645,7648,7658],{"data":7646,"marks":7647,"value":78,"nodeType":62},{},[],{"data":7649,"content":7651,"nodeType":67},{"uri":7650},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/resultat-financier/",[7652],{"data":7653,"marks":7654,"value":7657,"nodeType":62},{},[7655,7656],{"type":275},{"type":75},"Résultat financier",{"data":7659,"marks":7660,"value":7661,"nodeType":62},{},[]," = produits financiers - charges financières",{"data":7663,"content":7664,"nodeType":1131},{},[7665],{"data":7666,"content":7667,"nodeType":58},{},[7668,7671,7681],{"data":7669,"marks":7670,"value":78,"nodeType":62},{},[],{"data":7672,"content":7674,"nodeType":67},{"uri":7673},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/le-resultat-exceptionnel-dune-entreprise-cest-quoi/",[7675],{"data":7676,"marks":7677,"value":7680,"nodeType":62},{},[7678,7679],{"type":75},{"type":275},"Résultat exceptionnel",{"data":7682,"marks":7683,"value":7684,"nodeType":62},{},[]," = produits exceptionnels - charges exceptionnelles",{"data":7686,"content":7687,"nodeType":1131},{},[7688],{"data":7689,"content":7690,"nodeType":58},{},[7691,7696,7699,7707],{"data":7692,"marks":7693,"value":7695,"nodeType":62},{},[7694],{"type":275},"IS",{"data":7697,"marks":7698,"value":1238,"nodeType":62},{},[],{"data":7700,"content":7701,"nodeType":67},{"uri":1245},[7702],{"data":7703,"marks":7704,"value":7706,"nodeType":62},{},[7705],{"type":75},"impôts sur les sociétés",{"data":7708,"marks":7709,"value":78,"nodeType":62},{},[],{"data":7711,"content":7712,"nodeType":58},{},[7713,7717,7722],{"data":7714,"marks":7715,"value":7716,"nodeType":62},{},[],"Autrement dit, ",{"data":7718,"marks":7719,"value":7721,"nodeType":62},{},[7720],{"type":275},"on soustrait à l’ensemble des revenus générés par l’entreprise toutes les dépenses engagées ",{"data":7723,"marks":7724,"value":7725,"nodeType":62},{},[],"pour son fonctionnement. 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Que vous soyez associé, actionnaire ou futur investisseur, comprendre les enjeux et les mécanismes de cette opération est essentiel pour décider si elle correspond à vos besoins et à votre stratégie. ",{"data":14036,"content":14037,"nodeType":58},{},[14038],{"data":14039,"marks":14040,"value":14041,"nodeType":62},{},[],"Cet article vous guide pas à pas, des définitions aux procédures, pour que vous puissiez prendre des décisions éclairées.",{"data":14043,"content":14044,"nodeType":264},{},[14045],{"data":14046,"marks":14047,"value":14048,"nodeType":62},{},[],"Qu’est-ce qu’une augmentation de capital ?",{"data":14050,"content":14051,"nodeType":58},{},[14052,14056,14061,14069,14073,14077,14086],{"data":14053,"marks":14054,"value":14055,"nodeType":62},{},[],"L’",{"data":14057,"marks":14058,"value":14060,"nodeType":62},{},[14059],{"type":275},"augmentation du ",{"data":14062,"content":14063,"nodeType":67},{"uri":6150},[14064],{"data":14065,"marks":14066,"value":6156,"nodeType":62},{},[14067,14068],{"type":75},{"type":275},{"data":14070,"marks":14071,"value":1038,"nodeType":62},{},[14072],{"type":275},{"data":14074,"marks":14075,"value":14076,"nodeType":62},{},[],"correspond à l’accroissement du capital d’une société, par opposition à la ",{"data":14078,"content":14080,"nodeType":67},{"uri":14079},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/reduction-de-capital/",[14081],{"data":14082,"marks":14083,"value":14085,"nodeType":62},{},[14084],{"type":75},"réduction de capital",{"data":14087,"marks":14088,"value":14089,"nodeType":62},{},[]," qui en diminue le montant. 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Elle se prend généralement lors d’une ",{"data":14162,"content":14164,"nodeType":67},{"uri":14163},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/assemblee-generale-entreprise/",[14165],{"data":14166,"marks":14167,"value":14170,"nodeType":62},{},[14168,14169],{"type":75},{"type":275},"assemblée générale",{"data":14172,"marks":14173,"value":14175,"nodeType":62},{},[14174],{"type":275}," extraordinaire (AGE)",{"data":14177,"marks":14178,"value":14179,"nodeType":62},{},[]," et suit des ",{"data":14181,"marks":14182,"value":14184,"nodeType":62},{},[14183],{"type":275},"modalités de vote qui dépendent de la forme juridique de la société",{"data":14186,"marks":14187,"value":14188,"nodeType":62},{},[]," :",{"data":14190,"content":14191,"nodeType":1172},{},[14192,14219,14246],{"data":14193,"content":14194,"nodeType":1131},{},[14195],{"data":14196,"content":14197,"nodeType":58},{},[14198,14201,14211,14215],{"data":14199,"marks":14200,"value":78,"nodeType":62},{},[],{"data":14202,"content":14204,"nodeType":67},{"uri":14203},"https://www.clementine.fr/juridique/creation-sarl-en-ligne/",[14205],{"data":14206,"marks":14207,"value":14210,"nodeType":62},{},[14208,14209],{"type":75},{"type":275},"SARL",{"data":14212,"marks":14213,"value":8480,"nodeType":62},{},[14214],{"type":275},{"data":14216,"marks":14217,"value":14218,"nodeType":62},{},[],": la majorité requise varie selon la date de création et le type d’augmentation (ex. 2/3 ou 3/4 des parts sociales).",{"data":14220,"content":14221,"nodeType":1131},{},[14222],{"data":14223,"content":14224,"nodeType":58},{},[14225,14228,14238,14242],{"data":14226,"marks":14227,"value":78,"nodeType":62},{},[],{"data":14229,"content":14231,"nodeType":67},{"uri":14230},"https://www.clementine.fr/juridique/creation-sas-en-ligne/",[14232],{"data":14233,"marks":14234,"value":14237,"nodeType":62},{},[14235,14236],{"type":75},{"type":275},"SAS",{"data":14239,"marks":14240,"value":8480,"nodeType":62},{},[14241],{"type":275},{"data":14243,"marks":14244,"value":14245,"nodeType":62},{},[],": les modalités de vote sont librement définies par les statuts.",{"data":14247,"content":14248,"nodeType":1131},{},[14249],{"data":14250,"content":14251,"nodeType":58},{},[14252,14257],{"data":14253,"marks":14254,"value":14256,"nodeType":62},{},[14255],{"type":275},"SA ",{"data":14258,"marks":14259,"value":14260,"nodeType":62},{},[],": l’augmentation de capital est décidée par le Conseil d’Administration ou l’assemblée générale à majorité qualifiée.",{"data":14262,"content":14263,"nodeType":58},{},[14264,14268,14273,14277,14282],{"data":14265,"marks":14266,"value":14267,"nodeType":62},{},[],"L’augmentation de capital est donc une opération ",{"data":14269,"marks":14270,"value":14272,"nodeType":62},{},[14271],{"type":275},"strictement encadrée",{"data":14274,"marks":14275,"value":14276,"nodeType":62},{},[],", qui nécessite ",{"data":14278,"marks":14279,"value":14281,"nodeType":62},{},[14280],{"type":275},"l’accord des personnes détentrices des parts ou actions",{"data":14283,"marks":14284,"value":14285,"nodeType":62},{},[]," de la société.",{"data":14287,"content":14288,"nodeType":264},{},[14289],{"data":14290,"marks":14291,"value":14292,"nodeType":62},{},[],"Dans quels buts procéder à une augmentation du capital ?",{"data":14294,"content":14295,"nodeType":58},{},[14296],{"data":14297,"marks":14298,"value":14299,"nodeType":62},{},[],"Les associés ou actionnaires peuvent décider d’augmenter le capital social d’une société pour plusieurs raisons, notamment : ",{"data":14301,"content":14302,"nodeType":1172},{},[14303,14326,14361],{"data":14304,"content":14305,"nodeType":1131},{},[14306],{"data":14307,"content":14308,"nodeType":58},{},[14309,14312,14322],{"data":14310,"marks":14311,"value":78,"nodeType":62},{},[],{"data":14313,"content":14315,"nodeType":67},{"uri":14314},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/faire-entrer-un-nouvel-associe/",[14316],{"data":14317,"marks":14318,"value":14321,"nodeType":62},{},[14319,14320],{"type":75},{"type":275},"Faire entrer de nouveaux associés",{"data":14323,"marks":14324,"value":14325,"nodeType":62},{},[]," : il est possible de créer de nouvelles actions ou parts sociales en augmentant le capital, ce qui permet l’entrée de nouveaux associés ou investisseurs dans la société.",{"data":14327,"content":14328,"nodeType":1131},{},[14329],{"data":14330,"content":14331,"nodeType":58},{},[14332,14337,14341,14349,14353,14358],{"data":14333,"marks":14334,"value":14336,"nodeType":62},{},[14335],{"type":275},"Renforcer la trésorerie ",{"data":14338,"marks":14339,"value":14340,"nodeType":62},{},[],": lorsque les capitaux propres sont inférieurs à la moitié du capital, la société risque la dissolution. Le fait de procéder à une augmentation du capital permet d’éviter la dissolution et de renforcer la ",{"data":14342,"content":14343,"nodeType":67},{"uri":5454},[14344],{"data":14345,"marks":14346,"value":14348,"nodeType":62},{},[14347],{"type":75},"trésorerie",{"data":14350,"marks":14351,"value":14352,"nodeType":62},{},[],", c’est ce qu’on appelle une ",{"data":14354,"marks":14355,"value":14357,"nodeType":62},{},[14356],{"type":275},"recapitalisation",{"data":14359,"marks":14360,"value":583,"nodeType":62},{},[],{"data":14362,"content":14363,"nodeType":1131},{},[14364],{"data":14365,"content":14366,"nodeType":58},{},[14367,14372],{"data":14368,"marks":14369,"value":14371,"nodeType":62},{},[14370],{"type":275},"Financer la croissance de la société",{"data":14373,"marks":14374,"value":14375,"nodeType":62},{},[]," : les fonds apportés peuvent être utilisés pour développer de nouvelles activités, investir dans du matériel, recruter ou lancer un produit. Par exemple, une entreprise souhaitant ouvrir une nouvelle filiale pourra utiliser une augmentation de capital pour financer ce projet.",{"data":14377,"content":14378,"nodeType":264},{},[14379],{"data":14380,"marks":14381,"value":14382,"nodeType":62},{},[],"Quelles sont les conséquences d’une augmentation de capital ?",{"data":14384,"content":14385,"nodeType":58},{},[14386],{"data":14387,"marks":14388,"value":14389,"nodeType":62},{},[],"L’augmentation du capital social a des effets à la fois sur les associés et sur la société elle-même, mais ses répercussions vont au-delà de la simple variation du pourcentage de détention.",{"data":14391,"content":14392,"nodeType":58},{},[14393],{"data":14394,"marks":14395,"value":14396,"nodeType":62},{},[],"Pour les associés, l’augmentation du capital peut avoir pour conséquence :",{"data":14398,"content":14399,"nodeType":1172},{},[14400,14415,14430],{"data":14401,"content":14402,"nodeType":1131},{},[14403],{"data":14404,"content":14405,"nodeType":58},{},[14406,14411],{"data":14407,"marks":14408,"value":14410,"nodeType":62},{},[14409],{"type":275},"La dilution de leur participation au capital",{"data":14412,"marks":14413,"value":14414,"nodeType":62},{},[]," : si de nouvelles actions ou parts sociales sont émises, les associés existants peuvent voir leur pourcentage de détention diminuer, ce qui peut réduire leur pouvoir de décision.",{"data":14416,"content":14417,"nodeType":1131},{},[14418],{"data":14419,"content":14420,"nodeType":58},{},[14421,14426],{"data":14422,"marks":14423,"value":14425,"nodeType":62},{},[14424],{"type":275},"La valorisation des titres ",{"data":14427,"marks":14428,"value":14429,"nodeType":62},{},[],": à l’inverse, la valeur nominale des parts ou actions peut être augmentée, renforçant la valeur patrimoniale des associés.",{"data":14431,"content":14432,"nodeType":1131},{},[14433],{"data":14434,"content":14435,"nodeType":58},{},[14436,14441],{"data":14437,"marks":14438,"value":14440,"nodeType":62},{},[14439],{"type":275},"Des tensions internes potentielles",{"data":14442,"marks":14443,"value":14444,"nodeType":62},{},[]," : l’arrivée de nouveaux associés ou la dilution peut générer des arbitrages ou des désaccords au sein des associés historiques, qu’il est important d’anticiper.",{"data":14446,"content":14447,"nodeType":58},{},[14448],{"data":14449,"marks":14450,"value":14451,"nodeType":62},{},[],"Du côté de la société, l’augmentation de capital a ou peut avoir pour conséquences : ",{"data":14453,"content":14454,"nodeType":1172},{},[14455,14470,14485,14500],{"data":14456,"content":14457,"nodeType":1131},{},[14458],{"data":14459,"content":14460,"nodeType":58},{},[14461,14466],{"data":14462,"marks":14463,"value":14465,"nodeType":62},{},[14464],{"type":275},"Le renforcement des fonds propres",{"data":14467,"marks":14468,"value":14469,"nodeType":62},{},[]," : de nouveaux capitaux stables permettent d’améliorer la santé financière de l’entreprise et de sécuriser ses partenaires.",{"data":14471,"content":14472,"nodeType":1131},{},[14473],{"data":14474,"content":14475,"nodeType":58},{},[14476,14481],{"data":14477,"marks":14478,"value":14480,"nodeType":62},{},[14479],{"type":275},"Une capacité d’emprunt accrue",{"data":14482,"marks":14483,"value":14484,"nodeType":62},{},[]," : avec un bilan renforcé, la société peut obtenir plus facilement des crédits ou financer de nouveaux projets.",{"data":14486,"content":14487,"nodeType":1131},{},[14488],{"data":14489,"content":14490,"nodeType":58},{},[14491,14496],{"data":14492,"marks":14493,"value":14495,"nodeType":62},{},[14494],{"type":275},"Une influence sur la gouvernance et la stratégie",{"data":14497,"marks":14498,"value":14499,"nodeType":62},{},[]," : l’entrée de nouveaux actionnaires peut modifier la répartition du pouvoir et influencer les décisions stratégiques, telles que l’orientation vers de nouveaux marchés ou la réorganisation du management.",{"data":14501,"content":14502,"nodeType":1131},{},[14503],{"data":14504,"content":14505,"nodeType":58},{},[14506,14511],{"data":14507,"marks":14508,"value":14510,"nodeType":62},{},[14509],{"type":275},"Une crédibilité renforcée",{"data":14512,"marks":14513,"value":14514,"nodeType":62},{},[]," : une augmentation de capital est souvent perçue comme un signal positif par les investisseurs, partenaires et concurrents, témoignant de la solidité et de l’ambition de la société.",{"data":14516,"content":14517,"nodeType":264},{},[14518],{"data":14519,"marks":14520,"value":14521,"nodeType":62},{},[],"Les différentes méthodes pour augmenter le capital d’une société",{"data":14523,"content":14524,"nodeType":58},{},[14525],{"data":14526,"marks":14527,"value":14528,"nodeType":62},{},[],"Les associés d’une société peuvent utiliser trois méthodes différentes pour augmenter le capital. Chacune possède des caractéristiques et des contraintes qui lui sont propres.",{"data":14530,"content":14531,"nodeType":111},{},[14532],{"data":14533,"marks":14534,"value":14535,"nodeType":62},{},[],"L’apport en numéraire",{"data":14537,"content":14538,"nodeType":58},{},[14539,14543,14548,14552,14560,14564,14569],{"data":14540,"marks":14541,"value":14542,"nodeType":62},{},[],"Le capital d’une société peut être augmenté grâce à ",{"data":14544,"marks":14545,"value":14547,"nodeType":62},{},[14546],{"type":275},"l’apport de nouvelles liquidités",{"data":14549,"marks":14550,"value":14551,"nodeType":62},{},[],", réalisé par les associés actuels ou par de futurs associés. Cet ",{"data":14553,"content":14554,"nodeType":67},{"uri":6168},[14555],{"data":14556,"marks":14557,"value":14559,"nodeType":62},{},[14558],{"type":75},"apport en numéraire",{"data":14561,"marks":14562,"value":14563,"nodeType":62},{},[]," permet soit de créer de nouvelles actions ou parts sociales, soit d’augmenter la valeur des titres existants. Il ne peut être effectué que ",{"data":14565,"marks":14566,"value":14568,"nodeType":62},{},[14567],{"type":275},"lorsque le capital constitutif de la société a été entièrement libéré",{"data":14570,"marks":14571,"value":583,"nodeType":62},{},[],{"data":14573,"content":14574,"nodeType":58},{},[14575,14579,14584,14588,14593],{"data":14576,"marks":14577,"value":14578,"nodeType":62},{},[],"Lorsqu’il entraîne la création de nouveaux titres au profit d’un nouvel associé, les associés existants peuvent voir leur participation diminuer : on parle alors de ",{"data":14580,"marks":14581,"value":14583,"nodeType":62},{},[14582],{"type":275},"dilution",{"data":14585,"marks":14586,"value":14587,"nodeType":62},{},[],". Ce phénomène peut être encadré, notamment grâce au ",{"data":14589,"marks":14590,"value":14592,"nodeType":62},{},[14591],{"type":275},"droit préférentiel de souscription",{"data":14594,"marks":14595,"value":14596,"nodeType":62},{},[],", permettant aux associés de conserver leur quote-part dans le capital et de limiter les risques de conflits.",{"data":14598,"content":14599,"nodeType":58},{},[14600,14604,14609],{"data":14601,"marks":14602,"value":14603,"nodeType":62},{},[],"Après décision des associés, les fonds doivent être ",{"data":14605,"marks":14606,"value":14608,"nodeType":62},{},[14607],{"type":275},"déposés sur un compte bloqué auprès d’une banque ou d’un notaire dans les 8 jours suivant leur réception",{"data":14610,"marks":14611,"value":627,"nodeType":62},{},[],{"data":14613,"content":14614,"nodeType":111},{},[14615],{"data":14616,"marks":14617,"value":14618,"nodeType":62},{},[],"L’apport en nature",{"data":14620,"content":14621,"nodeType":58},{},[14622,14625,14633,14637,14642],{"data":14623,"marks":14624,"value":14055,"nodeType":62},{},[],{"data":14626,"content":14627,"nodeType":67},{"uri":6181},[14628],{"data":14629,"marks":14630,"value":14632,"nodeType":62},{},[14631],{"type":75},"apport en nature",{"data":14634,"marks":14635,"value":14636,"nodeType":62},{},[]," correspond à ",{"data":14638,"marks":14639,"value":14641,"nodeType":62},{},[14640],{"type":275},"l’apport de biens autres que de l’argent",{"data":14643,"marks":14644,"value":14645,"nodeType":62},{},[]," à la société. Il peut s’agir, par exemple, d’un fonds de commerce, d’un immeuble, du matériel ou encore d’une clientèle. ",{"data":14647,"content":14648,"nodeType":58},{},[14649,14653,14658,14662,14667],{"data":14650,"marks":14651,"value":14652,"nodeType":62},{},[],"Les biens apportés doivent ",{"data":14654,"marks":14655,"value":14657,"nodeType":62},{},[14656],{"type":275},"être évalués par un commissaire aux apports",{"data":14659,"marks":14660,"value":14661,"nodeType":62},{},[]," désigné à l’unanimité des associés ou par décision de justice. Celui-ci ",{"data":14663,"marks":14664,"value":14666,"nodeType":62},{},[14665],{"type":275},"rédige un rapport",{"data":14668,"marks":14669,"value":14670,"nodeType":62},{},[]," qui doit être déposé au tribunal de commerce compétent 8 jours avant la date de l’assemblée générale qui statuera sur l’augmentation du capital. ",{"data":14672,"content":14673,"nodeType":58},{},[14674],{"data":14675,"marks":14676,"value":14677,"nodeType":62},{},[],"Il est toutefois possible de se dispenser du recours à un commissaire aux apports en SARL et en SAS lorsque les deux conditions suivantes sont réunies : ",{"data":14679,"content":14680,"nodeType":1172},{},[14681,14692],{"data":14682,"content":14683,"nodeType":1131},{},[14684],{"data":14685,"content":14686,"nodeType":58},{},[14687],{"data":14688,"marks":14689,"value":14691,"nodeType":62},{},[14690],{"type":275},"Aucun des biens apportés n’excède une valeur de 30 000 €.",{"data":14693,"content":14694,"nodeType":1131},{},[14695],{"data":14696,"content":14697,"nodeType":58},{},[14698,14703],{"data":14699,"marks":14700,"value":14702,"nodeType":62},{},[14701],{"type":275},"La valeur totale des apports en nature n’excède pas la moitié du capital social",{"data":14704,"marks":14705,"value":583,"nodeType":62},{},[],{"data":14707,"content":14708,"nodeType":58},{},[14709,14712,14717],{"data":14710,"marks":14711,"value":2657,"nodeType":62},{},[],{"data":14713,"marks":14714,"value":1233,"nodeType":62},{},[14715,14716],{"type":75},{"type":275},{"data":14718,"marks":14719,"value":14720,"nodeType":62},{},[]," : le capital ne doit pas nécessairement avoir été entièrement libéré pour réaliser une augmentation de capital par apport en nature.",{"data":14722,"content":14723,"nodeType":111},{},[14724],{"data":14725,"marks":14726,"value":14727,"nodeType":62},{},[],"L’incorporation des réserves ou de comptes courants d’associés",{"data":14729,"content":14730,"nodeType":58},{},[14731,14735,14740],{"data":14732,"marks":14733,"value":14734,"nodeType":62},{},[],"Lors d’une augmentation de capital par incorporation des réserves, ",{"data":14736,"marks":14737,"value":14739,"nodeType":62},{},[14738],{"type":275},"les sommes sont prélevées sur les réserves de la société pour être intégrées au capital",{"data":14741,"marks":14742,"value":14743,"nodeType":62},{},[],". Il s’agit des bénéfices réalisés au cours des exercices précédents et qui n’ont pas été distribués aux associés.",{"data":14745,"content":14746,"nodeType":58},{},[14747,14751,14756],{"data":14748,"marks":14749,"value":14750,"nodeType":62},{},[],"On parle alors d’",{"data":14752,"marks":14753,"value":14755,"nodeType":62},{},[14754],{"type":275},"augmentation de capital sans apport de fonds nouveaux",{"data":14757,"marks":14758,"value":14759,"nodeType":62},{},[],". Il s’agit d’une opération comptable consistant à transférer les sommes du compte « réserves » vers le compte « capital ». ",{"data":14761,"content":14762,"nodeType":58},{},[14763,14767,14772],{"data":14764,"marks":14765,"value":14766,"nodeType":62},{},[],"L’incorporation de compte courant d’associés consiste, quant à elle, à ",{"data":14768,"marks":14769,"value":14771,"nodeType":62},{},[14770],{"type":275},"convertir une créance détenue par un associé en une participation au capital",{"data":14773,"marks":14774,"value":14775,"nodeType":62},{},[]," pour qu’il en résulte une augmentation du capital social.",{"data":14777,"content":14778,"nodeType":264},{},[14779],{"data":14780,"marks":14781,"value":14782,"nodeType":62},{},[],"Quelle procédure suivre pour procéder à l’augmentation du capital d’une société ?",{"data":14784,"content":14785,"nodeType":58},{},[14786],{"data":14787,"marks":14788,"value":14789,"nodeType":62},{},[],"Plusieurs étapes doivent être suivies pour augmenter le capital d’une société. Celles-ci peuvent légèrement différer selon la forme juridique de la société en question.",{"data":14791,"content":14792,"nodeType":111},{},[14793],{"data":14794,"marks":14795,"value":14796,"nodeType":62},{},[],"Consulter les statuts de la société et vérifier les clauses spécifiques",{"data":14798,"content":14799,"nodeType":58},{},[14800,14804,14813],{"data":14801,"marks":14802,"value":14803,"nodeType":62},{},[],"Il convient tout d’abord de vérifier les statuts de la société, et ce quelle que soit sa ",{"data":14805,"content":14807,"nodeType":67},{"uri":14806},"https://www.clementine.fr/blog/calculateurs/forme-juridique-entreprise/",[14808],{"data":14809,"marks":14810,"value":14812,"nodeType":62},{},[14811],{"type":75},"forme juridique",{"data":14814,"marks":14815,"value":14816,"nodeType":62},{},[],", pour savoir s’ils 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détenues.",{"data":15052,"content":15053,"nodeType":705},{},[15054],{"data":15055,"content":15056,"nodeType":58},{},[15057],{"data":15058,"marks":15059,"value":15060,"nodeType":62},{},[],"Décision adoptée à la majorité des parts sociales composant le capital",{"data":15062,"content":15063,"nodeType":691},{},[15064,15074,15084],{"data":15065,"content":15066,"nodeType":705},{},[15067],{"data":15068,"content":15069,"nodeType":58},{},[15070],{"data":15071,"marks":15072,"value":14237,"nodeType":62},{},[15073],{"type":275},{"data":15075,"content":15076,"nodeType":705},{},[15077],{"data":15078,"content":15079,"nodeType":58},{},[15080],{"data":15081,"marks":15082,"value":15083,"nodeType":62},{},[],"Selon les conditions de majorité prévues par les statuts.",{"data":15085,"content":15086,"nodeType":705},{},[15087],{"data":15088,"content":15089,"nodeType":58},{},[15090],{"data":15091,"marks":15092,"value":78,"nodeType":62},{},[],{"data":15094,"content":15095,"nodeType":691},{},[15096,15107,15117],{"data":15097,"content":15098,"nodeType":705},{},[15099],{"data":15100,"content":15101,"nodeType":58},{},[15102],{"data":15103,"marks":15104,"value":15106,"nodeType":62},{},[15105],{"type":275},"SA",{"data":15108,"content":15109,"nodeType":705},{},[15110],{"data":15111,"content":15112,"nodeType":58},{},[15113],{"data":15114,"marks":15115,"value":15116,"nodeType":62},{},[],"Décision votée à la majorité qualifiée des ⅔ des voix des actionnaires présents ou représentés.",{"data":15118,"content":15119,"nodeType":705},{},[15120],{"data":15121,"content":15122,"nodeType":58},{},[15123],{"data":15124,"marks":15125,"value":15126,"nodeType":62},{},[],"Décision adoptée à la majorité des voix des actionnaires présents ou représentés. ",{"data":15128,"content":15129,"nodeType":58},{},[15130,15134,15143],{"data":15131,"marks":15132,"value":15133,"nodeType":62},{},[],"Quoi qu’il en soit, la décision des associés est retranscrite dans un ",{"data":15135,"content":15136,"nodeType":67},{"uri":1696},[15137],{"data":15138,"marks":15139,"value":15142,"nodeType":62},{},[15140,15141],{"type":75},{"type":275},"procès-verbal",{"data":15144,"marks":15145,"value":15146,"nodeType":62},{},[]," et, lorsque l’augmentation de capital consiste en une augmentation de la valeur des titres existants, elle peut nécessiter l’unanimité des associés. ",{"data":15148,"content":15149,"nodeType":58},{},[15150,15153,15158],{"data":15151,"marks":15152,"value":2657,"nodeType":62},{},[],{"data":15154,"marks":15155,"value":1233,"nodeType":62},{},[15156,15157],{"type":75},{"type":275},{"data":15159,"marks":15160,"value":15161,"nodeType":62},{},[]," : une seconde décision collective des associés doit avoir lieu en SARL pour constater la réalisation définitive de l’augmentation du capital.",{"data":15163,"content":15164,"nodeType":111},{},[15165],{"data":15166,"marks":15167,"value":15168,"nodeType":62},{},[],"Déposer les fonds sur un compte (pour les apports en numéraire)",{"data":15170,"content":15171,"nodeType":58},{},[15172,15176,15181],{"data":15173,"marks":15174,"value":15175,"nodeType":62},{},[],"Lorsque l’AGE donne son accord, les fonds doivent être déposés dans les 8 jours suivant leur réception sur un compte, ",{"data":15177,"marks":15178,"value":15180,"nodeType":62},{},[15179],{"type":275},"soit chez un notaire, soit dans un établissement bancaire",{"data":15182,"marks":15183,"value":627,"nodeType":62},{},[],{"data":15185,"content":15186,"nodeType":58},{},[15187,15191,15196],{"data":15188,"marks":15189,"value":15190,"nodeType":62},{},[],"Le représentant légal de la société obtient ensuite un ",{"data":15192,"marks":15193,"value":15195,"nodeType":62},{},[15194],{"type":275},"certificat du 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mois",{"data":15306,"marks":15307,"value":15308,"nodeType":62},{},[]," à compter de la décision d’augmentation de capital. La société reçoit ensuite une ",{"data":15310,"marks":15311,"value":15313,"nodeType":62},{},[15312],{"type":275},"attestation de parution",{"data":15315,"marks":15316,"value":583,"nodeType":62},{},[],{"data":15318,"content":15319,"nodeType":111},{},[15320],{"data":15321,"marks":15322,"value":15323,"nodeType":62},{},[],"Déclarer la modification sur le guichet unique (INPI)",{"data":15325,"content":15326,"nodeType":58},{},[15327,15331,15340,15344,15349],{"data":15328,"marks":15329,"value":15330,"nodeType":62},{},[],"La dernière étape consiste à déclarer la modification de capital sur le ",{"data":15332,"content":15334,"nodeType":67},{"uri":15333},"https://procedures.inpi.fr",[15335],{"data":15336,"marks":15337,"value":15339,"nodeType":62},{},[15338],{"type":75},"guichet des formalités des entreprises",{"data":15341,"marks":15342,"value":15343,"nodeType":62},{},[]," (géré par l’INPI) en transmettant ",{"data":15345,"marks":15346,"value":15348,"nodeType":62},{},[15347],{"type":275},"plusieurs pièces justificatives",{"data":15350,"marks":15351,"value":15352,"nodeType":62},{},[]," : ",{"data":15354,"content":15355,"nodeType":1172},{},[15356,15366,15376,15386,15396],{"data":15357,"content":15358,"nodeType":1131},{},[15359],{"data":15360,"content":15361,"nodeType":58},{},[15362],{"data":15363,"marks":15364,"value":15365,"nodeType":62},{},[],"le procès-verbal de l’AGE ayant statué sur l’augmentation de capital ; ",{"data":15367,"content":15368,"nodeType":1131},{},[15369],{"data":15370,"content":15371,"nodeType":58},{},[15372],{"data":15373,"marks":15374,"value":15375,"nodeType":62},{},[],"un exemplaire des statuts mis à jour ; ",{"data":15377,"content":15378,"nodeType":1131},{},[15379],{"data":15380,"content":15381,"nodeType":58},{},[15382],{"data":15383,"marks":15384,"value":15385,"nodeType":62},{},[],"l’attestation de parution ; ",{"data":15387,"content":15388,"nodeType":1131},{},[15389],{"data":15390,"content":15391,"nodeType":58},{},[15392],{"data":15393,"marks":15394,"value":15395,"nodeType":62},{},[],"l’attestation de dépôt de fonds pour les apports en numéraire ;",{"data":15397,"content":15398,"nodeType":1131},{},[15399],{"data":15400,"content":15401,"nodeType":58},{},[15402],{"data":15403,"marks":15404,"value":15405,"nodeType":62},{},[],"le récépissé du dépôt du rapport du commissaire aux apports en cas d’apport en nature.",{"data":15407,"content":15408,"nodeType":58},{},[15409,15414,15418,15423,15427,15431],{"data":15410,"marks":15411,"value":15413,"nodeType":62},{},[15412],{"type":275},"En cas d’apport en nature",{"data":15415,"marks":15416,"value":15417,"nodeType":62},{},[],", il est également nécessaire d’enregistrer l’augmentation de capital au ",{"data":15419,"marks":15420,"value":15422,"nodeType":62},{},[15421],{"type":275},"service des impôts des entreprises (SIE)",{"data":15424,"marks":15425,"value":15426,"nodeType":62},{},[],". Le PV doit alors leur être transmis dans un ",{"data":15428,"marks":15429,"value":15304,"nodeType":62},{},[15430],{"type":275},{"data":15432,"marks":15433,"value":15434,"nodeType":62},{},[]," à compter de la date où l’augmentation a été actée. ",{"data":15436,"content":15437,"nodeType":58},{},[15438,15442,15450],{"data":15439,"marks":15440,"value":15441,"nodeType":62},{},[],"👉 Il est possible de se faire accompagner par un professionnel comme ",{"data":15443,"content":15444,"nodeType":67},{"uri":12605},[15445],{"data":15446,"marks":15447,"value":15449,"nodeType":62},{},[15448],{"type":75},"Clementine.fr",{"data":15451,"marks":15452,"value":15453,"nodeType":62},{},[]," dans la réalisation de ces étapes pour éviter les erreurs. ",{"data":15455,"content":15456,"nodeType":264},{},[15457],{"data":15458,"marks":15459,"value":15460,"nodeType":62},{},[],"Augmentation du capital ou alternatives : que choisir ?",{"data":15462,"content":15463,"nodeType":58},{},[15464,15468,15473,15477,15482,15486,15491,15495,15500,15504,15509],{"data":15465,"marks":15466,"value":15467,"nodeType":62},{},[],"Maintenant que vous savez ce qu’est une ",{"data":15469,"marks":15470,"value":15472,"nodeType":62},{},[15471],{"type":275},"augmentation de capital",{"data":15474,"marks":15475,"value":15476,"nodeType":62},{},[]," et comment cette procédure doit être réalisée, il est légitime de vous demander si cette solution correspond réellement à vos besoins. Selon votre ",{"data":15478,"marks":15479,"value":15481,"nodeType":62},{},[15480],{"type":275},"projet",{"data":15483,"marks":15484,"value":15485,"nodeType":62},{},[],", votre ",{"data":15487,"marks":15488,"value":15490,"nodeType":62},{},[15489],{"type":275},"situation financière",{"data":15492,"marks":15493,"value":15494,"nodeType":62},{},[]," et vos ",{"data":15496,"marks":15497,"value":15499,"nodeType":62},{},[15498],{"type":275},"objectifs",{"data":15501,"marks":15502,"value":15503,"nodeType":62},{},[],", d’",{"data":15505,"marks":15506,"value":15508,"nodeType":62},{},[15507],{"type":275},"autres options de financement",{"data":15510,"marks":15511,"value":15512,"nodeType":62},{},[]," peuvent parfois être plus adaptées, plus rapides ou moins contraignantes.",{"data":15514,"content":15515,"nodeType":58},{},[15516],{"data":15517,"marks":15518,"value":15519,"nodeType":62},{},[],"Nous vous proposons donc de comparer l’augmentation de capital avec les principales alternatives afin de vous aider à choisir la solution la plus pertinente pour votre société.",{"data":15521,"content":15522,"nodeType":111},{},[15523],{"data":15524,"marks":15525,"value":15526,"nodeType":62},{},[],"Augmentation du capital vs emprunt bancaire",{"data":15528,"content":15529,"nodeType":58},{},[15530,15533,15538,15542,15547,15551,15556,15560,15565],{"data":15531,"marks":15532,"value":14055,"nodeType":62},{},[],{"data":15534,"marks":15535,"value":15537,"nodeType":62},{},[15536],{"type":275},"emprunt bancaire",{"data":15539,"marks":15540,"value":15541,"nodeType":62},{},[]," présente l’avantage de ",{"data":15543,"marks":15544,"value":15546,"nodeType":62},{},[15545],{"type":275},"ne pas diluer le capital",{"data":15548,"marks":15549,"value":15550,"nodeType":62},{},[]," de la société. Les associés conservent donc l’intégralité de leur participation, mais cette solution implique un ",{"data":15552,"marks":15553,"value":15555,"nodeType":62},{},[15554],{"type":275},"remboursement régulier",{"data":15557,"marks":15558,"value":15559,"nodeType":62},{},[],", avec ",{"data":15561,"marks":15562,"value":15564,"nodeType":62},{},[15563],{"type":275},"intérêts",{"data":15566,"marks":15567,"value":15568,"nodeType":62},{},[],", et son obtention peut parfois être difficile selon la situation financière de l’entreprise.",{"data":15570,"content":15571,"nodeType":58},{},[15572,15576,15580,15584,15589,15593,15598,15601,15606],{"data":15573,"marks":15574,"value":15575,"nodeType":62},{},[],"À l’inverse, l’",{"data":15577,"marks":15578,"value":15472,"nodeType":62},{},[15579],{"type":275},{"data":15581,"marks":15582,"value":15583,"nodeType":62},{},[]," ne nécessite aucun remboursement et permet de ",{"data":15585,"marks":15586,"value":15588,"nodeType":62},{},[15587],{"type":275},"renforcer durablement les fonds propres",{"data":15590,"marks":15591,"value":15592,"nodeType":62},{},[]," de la société. En contrepartie, elle entraîne une ",{"data":15594,"marks":15595,"value":15597,"nodeType":62},{},[15596],{"type":275},"dilution des parts sociales",{"data":15599,"marks":15600,"value":1038,"nodeType":62},{},[],{"data":15602,"marks":15603,"value":15605,"nodeType":62},{},[15604],{"type":275},"existantes",{"data":15607,"marks":15608,"value":15609,"nodeType":62},{},[],", qui peut modifier l’équilibre entre les associés.",{"data":15611,"content":15612,"nodeType":58},{},[15613,15617,15622,15626,15631,15635,15640,15644,15649],{"data":15614,"marks":15615,"value":15616,"nodeType":62},{},[],"En pratique, ",{"data":15618,"marks":15619,"value":15621,"nodeType":62},{},[15620],{"type":275},"l’emprunt ",{"data":15623,"marks":15624,"value":15625,"nodeType":62},{},[],"est souvent privilégié pour ",{"data":15627,"marks":15628,"value":15630,"nodeType":62},{},[15629],{"type":275},"des besoins ponctuels",{"data":15632,"marks":15633,"value":15634,"nodeType":62},{},[]," ou de trésorerie, tandis que ",{"data":15636,"marks":15637,"value":15639,"nodeType":62},{},[15638],{"type":275},"l’augmentation de capital",{"data":15641,"marks":15642,"value":15643,"nodeType":62},{},[]," est mieux adaptée pour financer un ",{"data":15645,"marks":15646,"value":15648,"nodeType":62},{},[15647],{"type":275},"projet structurant",{"data":15650,"marks":15651,"value":15652,"nodeType":62},{},[]," ou soutenir le développement à long terme.",{"data":15654,"content":15655,"nodeType":111},{},[15656],{"data":15657,"marks":15658,"value":15659,"nodeType":62},{},[],"Augmentation du capital vs compte courant d’associé",{"data":15661,"content":15662,"nodeType":58},{},[15663,15666,15675,15679,15683,15688,15692,15697,15701,15706],{"data":15664,"marks":15665,"value":2485,"nodeType":62},{},[],{"data":15667,"content":15668,"nodeType":67},{"uri":1749},[15669],{"data":15670,"marks":15671,"value":15674,"nodeType":62},{},[15672,15673],{"type":75},{"type":275},"compte courant d’associé",{"data":15676,"marks":15677,"value":1038,"nodeType":62},{},[15678],{"type":275},{"data":15680,"marks":15681,"value":15682,"nodeType":62},{},[],"permet aux associés de ",{"data":15684,"marks":15685,"value":15687,"nodeType":62},{},[15686],{"type":275},"mettre rapidement des fonds à disposition",{"data":15689,"marks":15690,"value":15691,"nodeType":62},{},[]," de la société. Cette somme reste ",{"data":15693,"marks":15694,"value":15696,"nodeType":62},{},[15695],{"type":275},"remboursable à tout moment",{"data":15698,"marks":15699,"value":15700,"nodeType":62},{},[]," et ne nécessite aucune modification des statuts. C’est donc une solution souple et réversible pour répondre à des ",{"data":15702,"marks":15703,"value":15705,"nodeType":62},{},[15704],{"type":275},"besoins temporaires",{"data":15707,"marks":15708,"value":583,"nodeType":62},{},[],{"data":15710,"content":15711,"nodeType":58},{},[15712,15715,15719,15723,15728,15731,15735,15738,15743,15747,15752],{"data":15713,"marks":15714,"value":14055,"nodeType":62},{},[],{"data":15716,"marks":15717,"value":15472,"nodeType":62},{},[15718],{"type":275},{"data":15720,"marks":15721,"value":15722,"nodeType":62},{},[],", elle, transforme définitivement les ",{"data":15724,"marks":15725,"value":15727,"nodeType":62},{},[15726],{"type":275},"apports en capital social",{"data":15729,"marks":15730,"value":4774,"nodeType":62},{},[],{"data":15732,"marks":15733,"value":1179,"nodeType":62},{},[15734],{"type":275},{"data":15736,"marks":15737,"value":1038,"nodeType":62},{},[],{"data":15739,"marks":15740,"value":15742,"nodeType":62},{},[15741],{"type":275},"formalités sont plus lourdes",{"data":15744,"marks":15745,"value":15746,"nodeType":62},{},[]," et ",{"data":15748,"marks":15749,"value":15751,"nodeType":62},{},[15750],{"type":275},"la répartition du capital peut être modifiée",{"data":15753,"marks":15754,"value":15755,"nodeType":62},{},[],", ce qui peut avoir un impact sur le contrôle de la société.",{"data":15757,"content":15758,"nodeType":58},{},[15759,15763,15767,15771,15776,15780,15784,15788,15793],{"data":15760,"marks":15761,"value":15762,"nodeType":62},{},[],"Ainsi, le ",{"data":15764,"marks":15765,"value":15674,"nodeType":62},{},[15766],{"type":275},{"data":15768,"marks":15769,"value":15770,"nodeType":62},{},[]," est souvent utilisé comme ",{"data":15772,"marks":15773,"value":15775,"nodeType":62},{},[15774],{"type":275},"solution temporaire",{"data":15777,"marks":15778,"value":15779,"nodeType":62},{},[],", tandis que l’",{"data":15781,"marks":15782,"value":15472,"nodeType":62},{},[15783],{"type":275},{"data":15785,"marks":15786,"value":15787,"nodeType":62},{},[]," s’inscrit dans une ",{"data":15789,"marks":15790,"value":15792,"nodeType":62},{},[15791],{"type":275},"vision stratégique de long terme",{"data":15794,"marks":15795,"value":583,"nodeType":62},{},[],{"data":15797,"content":15798,"nodeType":111},{},[15799],{"data":15800,"marks":15801,"value":15802,"nodeType":62},{},[],"Augmentation du capital vs levée de fonds",{"data":15804,"content":15805,"nodeType":58},{},[15806,15809,15819,15823,15828,15832,15837,15841,15846,15850,15855,15859,15864,15868,15873],{"data":15807,"marks":15808,"value":475,"nodeType":62},{},[],{"data":15810,"content":15812,"nodeType":67},{"uri":15811},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/la-levee-de-fonds/",[15813],{"data":15814,"marks":15815,"value":15818,"nodeType":62},{},[15816,15817],{"type":75},{"type":275},"levée de fonds",{"data":15820,"marks":15821,"value":15822,"nodeType":62},{},[]," consiste à faire entrer de ",{"data":15824,"marks":15825,"value":15827,"nodeType":62},{},[15826],{"type":275},"nouveaux investisseurs",{"data":15829,"marks":15830,"value":15831,"nodeType":62},{},[]," dans le capital de la société. Elle peut apporter non seulement des ",{"data":15833,"marks":15834,"value":15836,"nodeType":62},{},[15835],{"type":275},"ressources financières",{"data":15838,"marks":15839,"value":15840,"nodeType":62},{},[],", mais aussi un ",{"data":15842,"marks":15843,"value":15845,"nodeType":62},{},[15844],{"type":275},"accompagnement stratégique",{"data":15847,"marks":15848,"value":15849,"nodeType":62},{},[]," et un ",{"data":15851,"marks":15852,"value":15854,"nodeType":62},{},[15853],{"type":275},"réseau pour soutenir le développement",{"data":15856,"marks":15857,"value":15858,"nodeType":62},{},[],". Ce processus est cependant plus long, exigeant et encadré, avec des négociations sur la ",{"data":15860,"marks":15861,"value":15863,"nodeType":62},{},[15862],{"type":275},"valorisation ",{"data":15865,"marks":15866,"value":15867,"nodeType":62},{},[],"et la mise en place éventuelle d’un ",{"data":15869,"marks":15870,"value":15872,"nodeType":62},{},[15871],{"type":275},"pacte d’associés",{"data":15874,"marks":15875,"value":583,"nodeType":62},{},[],{"data":15877,"content":15878,"nodeType":58},{},[15879,15882,15886,15890,15895,15899,15903,15906,15911],{"data":15880,"marks":15881,"value":14055,"nodeType":62},{},[],{"data":15883,"marks":15884,"value":15472,"nodeType":62},{},[15885],{"type":275},{"data":15887,"marks":15888,"value":15889,"nodeType":62},{},[],", quant à elle, peut rester ",{"data":15891,"marks":15892,"value":15894,"nodeType":62},{},[15893],{"type":275},"interne entre associés",{"data":15896,"marks":15897,"value":15898,"nodeType":62},{},[],". Elle est plus ",{"data":15900,"marks":15901,"value":13351,"nodeType":62},{},[15902],{"type":275},{"data":15904,"marks":15905,"value":13301,"nodeType":62},{},[],{"data":15907,"marks":15908,"value":15910,"nodeType":62},{},[15909],{"type":275},"moins formalisée",{"data":15912,"marks":15913,"value":15914,"nodeType":62},{},[]," qu’une levée de fonds, mais n’apporte pas automatiquement l’expertise ou le soutien stratégique d’investisseurs externes.",{"data":15916,"content":15917,"nodeType":58},{},[15918],{"data":15919,"marks":15920,"value":15921,"nodeType":62},{},[],"En pratique, une levée de fonds passe toujours par une augmentation de capital, mais elle implique des enjeux supplémentaires.",{"data":15923,"content":15924,"nodeType":111},{},[15925],{"data":15926,"marks":15927,"value":15928,"nodeType":62},{},[],"Comment faire le bon choix ? ",{"data":15930,"content":15931,"nodeType":58},{},[15932],{"data":15933,"marks":15934,"value":15935,"nodeType":62},{},[],"Le choix entre augmentation de capital et autres solutions de financement dépend essentiellement de trois critères : ",{"data":15937,"content":15938,"nodeType":11144},{},[15939,15962,15977],{"data":15940,"content":15941,"nodeType":1131},{},[15942],{"data":15943,"content":15944,"nodeType":58},{},[15945,15950,15953,15958],{"data":15946,"marks":15947,"value":15949,"nodeType":62},{},[15948],{"type":275},"Votre",{"data":15951,"marks":15952,"value":1038,"nodeType":62},{},[],{"data":15954,"marks":15955,"value":15957,"nodeType":62},{},[15956],{"type":275},"objectif ",{"data":15959,"marks":15960,"value":15961,"nodeType":62},{},[],": souhaitez-vous financer un projet, restructurer la société, ou faire entrer un nouvel associé ? ",{"data":15963,"content":15964,"nodeType":1131},{},[15965],{"data":15966,"content":15967,"nodeType":58},{},[15968,15973],{"data":15969,"marks":15970,"value":15972,"nodeType":62},{},[15971],{"type":275},"Votre situation financière",{"data":15974,"marks":15975,"value":15976,"nodeType":62},{},[]," : quelle est votre capacité d’endettement, quelle est la trésorerie disponible ? ",{"data":15978,"content":15979,"nodeType":1131},{},[15980],{"data":15981,"content":15982,"nodeType":58},{},[15983,15988],{"data":15984,"marks":15985,"value":15987,"nodeType":62},{},[15986],{"type":275},"Votre volonté de partager le contrôle",{"data":15989,"marks":15990,"value":15991,"nodeType":62},{},[]," : certaines solutions entraînent une dilution du capital et modifient les droits de vote, tandis que d’autres conservent la structure existante.",{"data":15993,"content":15994,"nodeType":58},{},[15995],{"data":15996,"marks":15997,"value":15998,"nodeType":62},{},[],"Il n’existe donc pas de solution unique. Chaque option présente ses avantages et ses limites, et le choix doit être adapté à votre stratégie et aux besoins spécifiques de votre société.",{"data":16000,"content":16001,"nodeType":264},{},[16002],{"data":16003,"marks":16004,"value":3069,"nodeType":62},{},[],{"data":16006,"content":16007,"nodeType":111},{},[16008],{"data":16009,"marks":16010,"value":16011,"nodeType":62},{},[],"Peut-on augmenter le capital sans nouvel associé ?",{"data":16013,"content":16014,"nodeType":58},{},[16015],{"data":16016,"marks":16017,"value":16018,"nodeType":62},{},[],"Oui, en modifiant la valeur des actions ou parts sociales déjà existantes.",{"data":16020,"content":16021,"nodeType":111},{},[16022],{"data":16023,"marks":16024,"value":16025,"nodeType":62},{},[],"Quel est l’intérêt d’augmenter le capital d’une société ?",{"data":16027,"content":16028,"nodeType":58},{},[16029],{"data":16030,"marks":16031,"value":16032,"nodeType":62},{},[],"Cela peut permettre l’entrée de nouveaux associés, le développement d’un nouveau projet ou le renfort de la trésorerie pour accroître sa crédibilité auprès de partenaires ou investisseurs. ",258,0,["Island",16036],{"key":16037,"result":16038},"BlogAuthorHero_q9DRaAoNa4g1Fjfkd2xo2FCNbsxlIz2YWO5p6U03CY",{"head":16039},{},1780395359974]