{"text_format":"1","workbook":"xlsx","n_sheets":11,"sheets":["Sommaire","Compte de résultat","Point mort","BFR","Tableau financement I","Tableau financement II","Budget trésorerie","Budget exploitation","Budget ventes","Budget achats","Budget TVA"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Sommaire","index":0,"n_rows":31,"n_cols":2,"rows_kept":31,"cut":false,"hidden":false,"merged":[[1,0,1,3]]}
[]
["ETATS PREVISIONNELS"]
[]
[]
[null,"                                               SOMMAIRE"]
[]
[]
[]
["Feuille 1","COMPTE DE RESULTAT PREVISIONNEL"]
[]
["Feuille 2","POINT MORT"]
[]
["Feuille 3","BESOIN EN FONDS DE ROULEMENT"]
[]
["Feuille 4","TABLEAU DE FINANCEMENT I"]
[]
["Feuille 5","TABLEAU DE FINANCEMENT II"]
[]
["Feuille 6","BUDGET MENSUEL DE TRESORERIE"]
[]
["Feuille 7","BUDGET MENSUEL D'EXPLOITATION"]
[]
["Feuille 8","BUDGET MENSUEL DES VENTES"]
[]
["Feuille 9","BUDGET MENSUEL DES ACHATS - AUTRES CHARGES"]
[]
["Feuille 10 ","BUDGET MENSUEL DE TVA"]
[]
[]
["Nb : Ces états sont fournis à titre indicatif et sont à adapter en fonction des projets traités"]
["       Il est conseillé de faire une copie du classeur à chaque utilisation afin de conserver les matrices vierges"]

{"sheet":"Compte de résultat","index":1,"n_rows":44,"n_cols":4,"rows_kept":44,"cut":false,"hidden":false,"merged":[[1,0,1,3]]}
[]
["ETATS PREVISIONNELS"]
[]
[]
[]
["DOSSIER : ",null,"REF :"]
[]
["CABINET :",null,"DATE :"]
[]
[]
[]
["COMPTE DE RESULTAT PREVISIONNEL","N","N+1","N+3"]
[]
["A = Chiffre d'affaires "]
["      Subventions d'exploitation"]
[]
["1 = Achats consommés"]
["2 = Charges externes"]
[]
["B = Valeur ajoutée : A - (1+2) + subventions d'exploitation",{"$f":"(B14+B15)-(B17+B18)","v":0},{"$f":"(C14+C15)-(C17+C18)","v":0},{"$f":"(D14+D15)-(D17+D18)","v":0}]
[]
["3 = Impôts taxes et cotisations diverses "]
["4 = Charges de personnel"]
[]
["C = Excédent brut d'exploitation : B - (3+ 4)",{"$f":"B20-(B22+B23)","v":0},{"$f":"C20-(C22+C23)","v":0},{"$f":"D20-(D22+D23)","v":0}]
[]
["5 = Dotation aux amortissements et provisions "]
[]
["D = Résultat d'exploitation : C - 5 ",{"$f":"B25-B27","v":0},{"$f":"C25-C27","v":0},{"$f":"D25-D27","v":0}]
[]
["6 = Charges financières sur dettes à moyen et long terme"]
["7 = Charges financières sur dettes à court terme"]
[]
["E = Résultat courant avant impôt : D - (6+7) ",{"$f":"B29-(B31+B32)","v":0},{"$f":"C29-(C31+C32)","v":0},{"$f":"D29-(D31+D32)","v":0}]
[]
["8 =  Impôts sur les bénéfices "]
[]
["F = Résultat de l'exercice : E - 8 ",{"$f":"B34-B36","v":0},{"$f":"C34-C36","v":0},{"$f":"D34-D36","v":0}]
[]
["9 = Dividendes ou prélèvements "]
[]
["G = Résultat non distribué : F - 9 ",{"$f":"B38-B40","v":0},{"$f":"C38-C40","v":0},{"$f":"D38-D40","v":0}]
[]
["H = Autofinancement : G + 5 ",{"$f":"B42+B27","v":0},{"$f":"C42+C27","v":0},{"$f":"D42+D27","v":0}]

{"sheet":"Point mort","index":2,"n_rows":34,"n_cols":3,"rows_kept":34,"cut":false,"hidden":false,"merged":[[1,0,1,6]]}
[]
["ETATS PREVISIONNELS"]
[]
[]
[]
["DOSSIER : ","REF :","REF :"]
[]
["CABINET :","DATE :","DATE :"]
[]
[]
[]
["POINT MORT"]
[]
["1. Chiffre d'affaires"]
[]
["2. Prix d'achat des marchandises vendues (achats +/- variation des stocks)"]
[]
["3. Autres charges variables"]
[]
["4. Total des charges variables (2+3)",{"$f":"B16+B18","v":0}]
[]
["5. Marge sur coût variable (1-4)",{"$f":"B14-B20","v":0}]
[]
["6. Taux de marge sur coûts variables (5/1) x 100",{"$f":"(B22/B14)","v":{"$error":"#DIV/0!"}}]
[]
["7. Charges fixes"]
[]
["Point mort = charges fixes / taux de marge sur coûts variables",{"$f":"B26/B24","v":{"$error":"#DIV/0!"}}]
[]
["Pour les entreprises industrielles"]
[]
["2= consommation de matières : achats +/- variation des stocks de matières "]
[]
["3= autres charges variables +/- variation des stocks de produits finis, semi-finis et en cours"]

{"sheet":"BFR","index":3,"n_rows":32,"n_cols":2,"rows_kept":32,"cut":false,"hidden":false,"merged":[[1,0,1,4]]}
[]
["ETATS PREVISIONNELS"]
[]
[]
[]
["DOSSIER : ","REF :"]
[]
["CABINET :","DATE :"]
[]
[]
[]
["BESOIN EN FONDS DE ROULEMENT"]
[]
["1. Délai moyen d'écoulement des stocks"]
[]
["2. Consommations journalières moyennes"]
[]
["A - Valeur moyenne : 1x2",{"$f":"B14*B24","v":0}]
[]
["3. Chiffre d'affaires annuel TTC"]
[]
["4. Nombre de jours de crédits accordés / 360 jours"]
[]
["B - Crédit client : 3 x 4",{"$f":"B20*B22","v":0}]
[]
["5. Achats annuels TTC"]
[]
["6. Nombre de jours moyens de crédits obtenus / 360 jours"]
[]
["C - Crédit fournisseurs : 5 x 6",{"$f":"B26*B28","v":0}]
[]
["Besoin en fonds de roulement : A + B - C",{"$f":"B18+B24-B30","v":0}]

{"sheet":"Tableau financement I","index":4,"n_rows":39,"n_cols":8,"rows_kept":39,"cut":false,"hidden":false,"merged":[[13,0,13,7],[1,0,1,7],[12,0,12,7]]}
[]
["ETATS PREVISIONNELS"]
[]
[]
[]
["DOSSIER : ",null,null,null,null,"REF :"]
[]
["CABINET :",null,null,null,null,"DATE :"]
[]
[]
[]
[]
["MODELE DE TABLEAU DES EMPLOIS ET DES RESSOURCES"]
["Tableau de financement en compte (I)"]
[]
[]
["EMPLOIS","N","N+1","N+2","RESSOURCES","N","N+1","N+2"]
[]
["Distributions mises en paiement au cours de l'exercice",null,null,null,"Capacité d'autofinancement de l'exercice "]
[]
["Acquisitions d'éléments de l'actif immobilisé :",null,null,null,"Cessions ou réductions d'éléments de l'actif immobilisé :"]
["Immobilisations incorporelles",null,null,null,"Cessions d'immobilisations :"]
["Immobilisations corporelles",null,null,null,"    Incorporelles"]
["Immobilisations financières ",null,null,null,"    Corporelles"]
[null,null,null,null,"Cessions ou réductions d'immobilisations financières "]
["Charges à répartir sur plusieurs exercices (a) "]
["Réduction des capitaux propres (réduction de capital, ",null,null,null,"Augmentation des capitaux propres :"]
["retraits) ",null,null,null,"Augmentation de capital ou apports"]
[null,null,null,null,"Augmentation des autres capitaux propres"]
["Remboursements de dettes financières (b) ",null,null,null,"Augmentation des dettes financières (b) (c) "]
[]
["Total des emplois",{"$f":"SUM(B19:B30)","v":0},{"$f":"SUM(C19:C30)","v":0},{"$f":"SUM(D19:D30)","v":0},"Total des ressources",{"$f":"SUM(F19:F30)","v":0},{"$f":"SUM(G19:G30)","v":0},{"$f":"SUM(H19:H30)","v":0}]
[]
["Variation du fonds de roulement net global",null,null,null,"Variation du fonds de roulement net global "]
["(ressource nette)",null,null,null,"(emploi net)"]
[]
["(a) Montant brut transféré au cours de l'exercice"]
["(b) Sauf concours bancaires courants et soldes créditeurs de banques"]
["(c) Hors primes de remboursement des obligations"]

{"sheet":"Tableau financement II","index":5,"n_rows":46,"n_cols":12,"rows_kept":46,"cut":false,"hidden":false,"merged":[[13,1,13,3],[13,6,13,8],[13,9,13,11],[1,0,1,11],[10,0,10,11],[11,0,11,11]]}
[]
["ETATS PREVISIONNELS"]
[]
[]
[]
["DOSSIER : ",null,null,null,null,null,null,null,null,null,"REF :"]
[]
["CABINET :",null,null,null,null,null,null,null,null,null,"DATE :"]
[]
[]
["MODELE DE TABLEAU DES EMPLOIS ET DES RESSOURCES "]
["Tableau de financement en compte (II)"]
[]
["Variation du fonds de roulement global","N",null,null,null,null,"N+1",null,null,"N+2"]
[null,"Besoins","Dégagement","Solde ",null,null,"Besoins","Dégagement","Solde ","Besoins","Dégagement","Solde "]
["Variations \"Exploitation\" :"]
["Variations des actifs d'exploitation :"]
["Stocks et en-cours"]
["Avances et acomptes versés sur commandes"]
["Créances clients, Comptes rattachés et autres créances d'exploitation (a)"]
["Variations des dettes d'exploitation :"]
["Avances et acomptes reçus sur commande en-cours"]
["Dettes Fournisseurs. Comptes rattachés et autres dettes d'exploitation (b)"]
["Totaux",{"$f":"SUM(B18:B23)","v":0},{"$f":"SUM(C18:C23)","v":0},null,null,null,{"$f":"SUM(G18:G23)","v":0},{"$f":"SUM(H18:H23)","v":0},null,{"$f":"SUM(J18:J23)","v":0},{"$f":"SUM(K18:K23)","v":0}]
["            A. Variation nette \"exploitation\" (c)",null,null,{"$f":"C24-B24","v":0},null,null,null,null,{"$f":"H24-G24","v":0},null,null,{"$f":"K24-J24","v":0}]
["Variations \"Hors exploitation\" :"]
["Variations des autres débiteurs (a) (b) (d) "]
["Variation des autres créditeurs (b)"]
["Totaux",{"$f":"SUM(B27:B28)","v":0},{"$f":"SUM(C27:C28)","v":0},null,null,null,{"$f":"SUM(G27:G28)","v":0},{"$f":"SUM(H27:H28)","v":0},null,{"$f":"SUM(J27:J28)","v":0},{"$f":"SUM(K27:K28)","v":0}]
["            B. Variation nette \"hors exploitation\" (c)",null,null,{"$f":"C29-B29","v":0},null,null,null,null,{"$f":"H29-G29","v":0},null,null,{"$f":"K29-J29","v":0}]
["Total A + B :"]
["Besoins de l'exercice en fonds de roulement",null,null,{"$f":"D25+D30","v":0},null,null,null,null,{"$f":"I25+I30","v":0},null,null,{"$f":"L25+L30","v":0}]
["Ou dégagement net de fonds de roulement"]
["Variations \"Trésorerie\" "]
["Variations des disponibilités "]
["Variation des concours bancaires courants et soldes créditeurs de banques"]
["Totaux",{"$f":"SUM(B35:B36)","v":0},{"$f":"SUM(C35:C36)","v":0},null,null,null,{"$f":"SUM(G35:G36)","v":0},{"$f":"SUM(H35:H36)","v":0},null,{"$f":"SUM(J35:J36)","v":0},{"$f":"SUM(K35:K36)","v":0}]
["            C. Variations nette \"Trésorerie\" (c)",null,null,{"$f":"C37-B37","v":0},null,null,null,null,{"$f":"H37-G37","v":0},null,null,{"$f":"K37-J37","v":0}]
[]
["Variation du fonds de roulement net global "]
["(Total A+B+C) : Emploi net ou Ressource nette",null,null,{"$f":"D25+D30+D38","v":0},null,null,null,null,{"$f":"I25+I30+I38","v":0},null,null,{"$f":"L25+L30+L38","v":0}]
[]
["(a) y compris charges constatées d'avance selon leur affectation à l'exploitation ou non"]
["(b) y compris produits constatés d'avance selon leur affectation à l'exploitation ou non"]
["(c) les montants ont assortis du signe (+) lorsque les dégagements l'emportent sur les besoins et du signe (-) dans le cas contraire "]
["(d)  y compris valeurs mobilières de placement"]

{"sheet":"Budget trésorerie","index":6,"n_rows":46,"n_cols":14,"rows_kept":46,"cut":false,"hidden":false,"merged":[[1,0,1,13],[11,0,11,13]]}
[]
["ETATS PREVISIONNELS"]
[]
[]
[]
["DOSSIER : ",null,null,null,null,null,null,null,null,null,null,null,"REF :"]
[]
["CABINET :",null,null,null,null,null,null,null,null,null,null,null,"DATE :"]
[]
[]
[]
[" BUDGET MENSUEL DE TRESORERIE"]
[]
[]
["(en K€ )","TOTAL","JANV.","FEV.","MARS","AVRIL","MAI","JUIN","JUIL.","AOUT","SEPT.","OCT.","NOV.","DEC."]
[]
["RECETTES D'EXPLOITATION",{"$f":"B19+B20","v":0},{"$f":"C19+C20","v":0},{"$f":"D19+D20","v":0},0,0,0,0,0,0,0,0,0,0]
[]
["Encaissements clients",{"$f":"SUM(C19:N19)","v":0}]
[]
["DEPENSES D'EXPLOITATION",{"$f":"SUM(B23:B27)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Fournisseurs",{"$f":"SUM(C23:N23)","v":0}]
["Salaires",{"$f":"SUM(C24:N24)","v":0}]
["Charges sociales",{"$f":"SUM(C25:N25)","v":0}]
["TVA",{"$f":"SUM(C26:N26)","v":0}]
["Intérêts des emprunts",{"$f":"SUM(C27:N27)","v":0}]
[]
["TRESORERIE D'EXPLOITATION",{"$f":"B17-B21","v":0},{"$f":"C17-C21","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["RECETTES HORS EXPLOITATION",{"$f":"SUM(B33:B35)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Apport en capital",{"$f":"SUM(C33:N33)","v":0}]
["Apport en compte courant",{"$f":"SUM(C34:N34)","v":0}]
["Emprunt",{"$f":"SUM(C35:N35)","v":0}]
[]
["DEPENSES HORS EXPLOITATION",{"$f":"SUM(B39:B42)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Investissements HT",{"$f":"SUM(C39:N39)","v":0}]
["TVA s/ investissements",{"$f":"SUM(C40:N40)","v":0}]
["Remboursement d'emprunts",{"$f":"SUM(C41:N41)","v":0}]
["Remboursement compte courants",{"$f":"SUM(C42:N42)","v":0}]
[]
["TRESORERIE NETTE MENSUELLE",{"$f":"B29+B31-B37","v":0},{"$f":"C29+C31-C37","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["TRESORERIE CUMULEE",null,{"$f":"C44","v":0},{"$f":"C44+D44","v":0},{"$f":"D46+E44","v":0},0,0,0,0,0,0,0,0,0]

{"sheet":"Budget exploitation","index":7,"n_rows":49,"n_cols":14,"rows_kept":49,"cut":false,"hidden":false,"merged":[[1,0,1,13],[10,0,10,13]]}
[]
["ETATS PREVISIONNELS"]
[]
[]
[]
["DOSSIER : ",null,null,null,null,null,null,null,null,null,null,null,"REF :"]
[]
["CABINET :",null,null,null,null,null,null,null,null,null,null,null,"DATE :"]
[]
[]
["BUDGET MENSUEL D'EXPLOITATION"]
[]
["(en K€)","TOTAL","JANV.","FEV.","MARS","AVRIL","MAI","JUIN","JUIL.","AOUT","SEPT.","OCT.","NOV.","DEC."]
[]
["CA HT",{"$f":"SUM(C15:N15)","v":0}]
["Autres produits d'exploitation",{"$f":"SUM(C16:N16)","v":0}]
[]
["Consommations",{"$f":"SUM(C18:N18)","v":0}]
[]
["VALEUR AJOUTEE",{"$f":"B15+B16-B18","v":0},null,{"$f":"D15+D16-D18","v":0},0,0,0,0,0,0,0,0,0,0]
["(en % CA)",{"$f":"B20/B15","v":{"$error":"#DIV/0!"}},{"$f":"C20/C15","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[]
["Subventions d 'exploitation",{"$f":"SUM(C23:N23)","v":0}]
[]
["Impôts et taxes",{"$f":"SUM(C25:N25)","v":0}]
["Salaires",{"$f":"SUM(C26:N26)","v":0}]
["Charges sociales",{"$f":"SUM(C27:N27)","v":0}]
[]
["EXCEDENT BRUT EXPLOITATION",{"$f":"B20+B23-(B25+B26+B27)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Produits nets de gestion courante",{"$f":"SUM(C31:N31)","v":0}]
[]
["Dotations nettes / amortissements et provisions d'exploitation",{"$f":"SUM(C33:N33)","v":0}]
[]
["RESULTAT D'EXPLOITATION",{"$f":"(B29+B31)-B33","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Produits financiers ",{"$f":"SUM(C37:N37)","v":0}]
["Charges financières",{"$f":"SUM(C38:N38)","v":0}]
[]
["RESULTAT COURANT",{"$f":"(B35+B37)-B38","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Produits exceptionnels",{"$f":"SUM(C42:N42)","v":0}]
["Charges exceptionnelles",{"$f":"SUM(C43:N43)","v":0}]
[]
["RESULTAT AVANT IMPOT",{"$f":"(B40+B42)-B43","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Impôt sociétés",{"$f":"SUM(C47:N47)","v":0}]
[]
["RESULTAT NET",{"$f":"B45-B47","v":0},{"$f":"C45-C47","v":0},0,0,0,0,0,0,0,0,0,0,0]

{"sheet":"Budget ventes","index":8,"n_rows":36,"n_cols":14,"rows_kept":36,"cut":false,"hidden":false,"merged":[[1,0,1,13],[11,0,11,13]]}
[]
["ETATS PREVISIONNELS"]
[]
[]
[]
["DOSSIER : ",null,null,null,null,null,null,null,null,null,null,null,"REF :"]
[]
["CABINET :",null,null,null,null,null,null,null,null,null,null,null,"DATE :"]
[]
[]
[]
["BUDGET MENSUEL DES VENTES"]
[]
[]
["ENCAISSEMENTS  (en K€)","TOTAL","JANV.","FEV.","MARS","AVRIL","MAI","JUIN","JUIL.","AOUT","SEPT.","OCT.","NOV.","DEC."]
[]
["Ventes HT",{"$f":"SUM(C17:N17)","v":0}]
[]
["TVA ",{"$f":"SUM(C19:N19)","v":0}]
[]
["Ventes TTC",{"$f":"B17+B19","v":0},{"$f":"C17+C19","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["janvier",{"$f":"SUM(C23:N23)","v":0}]
["février",0]
["mars",0]
["avril",0]
["mai",0]
["juin",0]
["juillet",0]
["août",0]
["septembre",0]
["octobre",0]
["novembre",0]
["décembre",0]
[]
["Encaissements mensuels",{"$f":"SUM(B23:B35)","v":0},{"$f":"SUM(C23:C35)","v":0},0,0,0,0,0,0,0,0,0,0,0]

{"sheet":"Budget achats","index":9,"n_rows":39,"n_cols":14,"rows_kept":39,"cut":false,"hidden":false,"merged":[[1,0,1,13],[11,0,11,13]]}
[]
["ETATS PREVISIONNELS"]
[]
[]
[]
["DOSSIER : ",null,null,null,null,null,null,null,null,null,null,null,"REF :"]
[]
["CABINET :",null,null,null,null,null,null,null,null,null,null,null,"DATE :"]
[]
[]
[]
["BUDGET MENSUEL ACHATS - AUTRES CHARGES"]
[]
[]
["DECAISSEMENTS (en K€)","TOTAL","JANV.","FEV.","MARS","AVRIL","MAI","JUIN","JUIL.","AOUT","SEPT.","OCT.","NOV.","DEC."]
[]
["Achats et autres charges HT",{"$f":"SUM(C17:N17)","v":0}]
[]
["TVA",{"$f":"SUM(C19:N19)","v":0}]
[]
["Achats et autres charges TTC",{"$f":"SUM(C21:N21)","v":0},{"$f":"SUM(C17:C19)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["janvier",{"$f":"SUM(C23:N23)","v":0}]
["février",0]
["mars",0]
["avril",0]
["mai",0]
["juin",0]
["juillet",0]
["août",0]
["septembre",0]
["octobre",0]
["novembre",0]
["décembre",0]
[]
["Décaissements mensuels",{"$f":"SUM(C36:N36)","v":0},{"$f":"SUM(C23:C34)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
[]
["Solde fournisseurs",null,{"$f":"C21-C36","v":0},{"$f":"(C39+D21)-D36","v":0},0,0,0,0,0,0,0,0,0,0]

{"sheet":"Budget TVA","index":10,"n_rows":32,"n_cols":14,"rows_kept":32,"cut":false,"hidden":false,"merged":[[1,0,1,13],[11,0,11,13]]}
[]
["ETATS PREVISIONNELS"]
[]
[]
[]
["DOSSIER : ",null,null,null,null,null,null,null,null,null,null,null,"REF :"]
[]
["CABINET :",null,null,null,null,null,null,null,null,null,null,null,"DATE :"]
[]
[]
[]
["BUDGET MENSUEL TVA"]
[]
[]
[]
["Déclarations TVA (en K€)","TOTAL","JANV.","FEV.","MARS","AVRIL","MAI","JUIN","JUIL.","AOUT","SEPT.","OCT.","NOV.","DEC."]
[]
["Bases à déclarer HT",{"$f":"SUM(C18:N18)","v":0}]
[]
["TVA collectée ",{"$f":"SUM(C20:N20)","v":0}]
[]
[]
[]
["TVA déductible sur achats",{"$f":"SUM(C24:N24)","v":0}]
[]
["TVA déductible s/investissements",{"$f":"SUM(C26:N26)","v":0}]
[]
["TVA nette mensuelle",{"$f":"B20-(B24+B26)","v":0},{"$f":"C20-(C24+C26)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["Crédit TVA à reporter"]
[]
["TVA à payer"]