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{"sheet":"BICN2050 TRAME INITIALE AEF","index":0,"n_rows":258,"n_cols":9,"rows_kept":258,"hidden":true,"merged":[[1,0,1,6],[45,0,45,6],[89,0,89,6],[133,0,133,6],[171,0,171,6],[214,0,214,6]]}
[]
["SYNTHESE",{"$nulls":6},"Pour échanges","Dans tous les cas, il faut une guidance dès qu'il y a un retraitement, expliquer quel retraitement"]
[]
["COMPTES SOCIAUX EN EUR","N","% VAR","N-1","%VAR","N-2","LIGNES TEMPLATE"]
["Durée de l'exercice"]
["Conforme Moteur Notation ?"]
["Gestionnaire ?"]
["Origine Bilan ?"]
["Chiffre d'Affaires HT",null,"%"]
["Dont CA export en %",null,"%"]
["VAR CA en %"]
["Excédent Brut d'Exploitation"]
[]
[]
["Frais financiers"]
["Résultat Net"]
[]
["CAF"]
[]
["Fonds Propres"]
["Total Bilan"]
[]
["Endettement Financier "]
["Dont DMLT hors crédit bail"]
["Dont Crédit bail"]
["Dont Court terme bancaire"]
[]
["Disponibilités et Valeur Mobilière de Placement (ou VMP)"]
[]
["Endettement financier net"]
[]
["Endettement net / EBE"]
["DMLT dont CB / CAF"]
["Annuité d'amortissement (en K) / CAF"]
[]
["Fonds de roulement (FR)"]
["FRNG / CA HT * 360 ?"]
["Besoin en Fonds de roulement (BFR)",{"$nulls":6},"est-ce qu'on met un \"-\" devant ?"]
["BFR / CA HT * 360 ?"]
["Trésorerie Nette"]
["Trésorerie nette / CA HT * 360 ?"]
[]
["Effectif"]
[]
[]
["BILAN ACTIF"]
[]
["ACTIF","N","% VAR","N-1","%VAR","N-2"]
["Durée de l'exercice"]
["Fonds commercial"]
["Autres immobilisations incorporelles"]
["Amortissements et provisions ",{"$nulls":6},"est-ce qu'on met un \"-\" devant ?"]
["Immobilisations Incorporelles Nettes"]
["Immobilisations corporelles "]
["Amortissements et provisions "]
["Crédit Bail retraité ?"]
["Immobilisations Corporelles Nettes"]
["Participations"]
["Créances rattachées à des participations"]
["Autres immobilisations financières"]
["Provisions",{"$nulls":6},"est-ce qu'on met un \"-\" devant ?"]
["Immobilisations Financières Nettes"]
["ACTIF IMMOBILISE NET RETRAITE DU CB ? (1)"]
["Stocks"]
["Dont encours"]
["Provisions",{"$nulls":6},"est-ce qu'on met un \"-\" devant ?"]
["Stocks nets"]
["Créances clients et effets escomptés non échus",{"$nulls":6},"est-ce qu'on met un \"+\" devant ?"]
["Dont effets escomptés non échus"]
["Dont Douteux"]
["Provisions",{"$nulls":6},"est-ce qu'on met un \"-\" devant ?"]
["Clients nets"]
["Avances et acomptes versés"]
["Charges constatées d'avance"]
["Autres créances d'exploitation"]
["Autres provisions",{"$nulls":6},"est-ce qu'on met un \"-\" devant ?"]
["Créances d'exploitation nettes"]
["Groupe et Associés"]
["Autres créances Hors exploitation"]
["Provisions",{"$nulls":6},"est-ce qu'on met un \"-\" devant ?"]
["Créances Hors exploitation nettes"]
["STOCKS ET REALISABLES NETS (2)"]
["Disponibilités"]
["Valeurs Mobilières de Placement"]
["Provisions",{"$nulls":6},"est-ce qu'on met un \"-\" devant ?"]
["TRESORERIE ACTIF (3)"]
["TOTAL ACTIF NET (1) + (2) + (3)"]
[]
[]
["BILAN PASSIF"]
["PASSIF","N","% VAR","N-1","%VAR","N-2"]
["Durée de l'exercice"]
["Capital social"]
["(-) Capital non appelé"]
["Primes d'émission, de fusion…+ écart de réévaluation"]
["Réserves"]
["Report à nouveau"]
["Résultat de l'exercice"]
["Provisions réglementées"]
["Ecarts de conversion passif"]
["Autres fonds propres"]
["Provisions pour risques et charges et subventions d'investissement"]
["(-) Non valeurs"]
["FONDS PROPRES"]
["Groupe et Associés"]
["Emprunts participatifs"]
["Emprunts obligataires convertibles"]
["QUASI FONDS PROPRES"]
["Autres emprunts obligataires"]
["Dettes bancaires MLT"]
["Crédits-baux"]
["Dettes financières divers MLT (hors emprunts participatifs)"]
["DETTES MOYEN LONG TERME"]
["CAPITAUX PERMANENTS (4)"]
["Avances et acomptes reçus"]
["Fournisseurs et comptes rattachés"]
["Produits constatés d'avance"]
["Autres dettes d'exploitation"]
["Dettes d'exploitation"]
["Dettes Hors exploitation"]
["EXIGIBLE (5)"]
["Obligations cautionnées"]
["Dettes bancaires Court Terme"]
["Dont Effets escomptés non échus"]
["TRESORERIE PASSIF (6)"]
["TOTAL PASSIF (4) + (5) + (6)"]
["Pour information :"]
["Emprunts à moins d'un an"]
["Dettes à Court Terme (exigible + Trésorerie Passif)"]
["Crédit-Bail Immobilier"]
["Crédit-Bail Mobilier"]
[]
[]
["COMPTE DE RESULTAT",{"$nulls":6},"On ajoute SIG ?"]
["COMPTE DE RESULTAT / SOLDE INTERMEDIAIRE DE GESTION","N","% VAR","N-1","%VAR","N-2",null,"On ajoute SIG ?"]
["Durée de l'exercice"]
["Chiffre d'Affaires HT"]
["Dont export en %"]
["Production stockée"]
["Production immobilisée"]
["PRODUCTION"]
["(-) Achats"]
["(-) Variation de stocks"]
["MARGE BRUTE ",{"$nulls":6},"Ici AEF met un % du CA vs une VAR de la MB"]
[{"$nulls":7},"Ajouter ici une ligne MB / CA"]
["(-) Autres achats et charges externes (CB et Pers. Ext. Entr. Retraité)",{"$nulls":6},"voir pour les infos retraitées si on met ou pas ou si on met 2 lignes"]
["Dont sous traitance"]
["VALEUR AJOUTEE (retraitée) (1)",{"$nulls":6},"Retraitée ou pas ?"]
["Frais de personnel et charges sociales yc Pers. Ext. Entr."]
["Impôts et taxes"]
["EXCEDENT BRUT D'EXPLOITATION (retraité)",{"$nulls":6},"Retraité ou pas ?"]
["(-) Frais financiers CB retraité ",{"$nulls":6},"La colonne % ici sert à mettre le ratio FF / EBE vs la VAR des FF"]
["(+) Produits financiers nets d'autres charges"]
["(+) Autres produits et charges financières",{"$nulls":6},"pourquoi un \"+\" ? À vérifier"]
["EBE après Frais financiers (retraité)"]
["(+) Autres produits - Autres charges (2)"]
["(+) Subventions d'exploitation (3)"]
["(+) Produits - Charges exceptionnelles de gestion"]
["(-) Participation des salariés"]
["(-) IS"]
["(-) Dotations aux amortissements"]
["(-) Dotations aux provisions"]
["(+) Transferts de charges"]
["(+) Reprises sur amortissements et provisions"]
["(+) Variation des provisions exceptionnelles"]
["RESULTAT NET"]
["CAPACITE D'AUTOFINANCEMENT (CAF)",{"$nulls":6},"Ici AEF met un % du CA vs une VAR de la CAF"]
["(-) Dotation aux amortissements de crédits-baux"]
["CAF NON RETRAITEE"]
[]
[]
["ANALYSE DES FLUX FINANCIERS"]
["ANALYSE DES FLUX FINANCIERS","N",null,"N-1",null,"N-2",null,"Ici, pas de colonne Variation en %"]
["Durée de l'exercice"]
["EXCEDENT BRUT D'EXPLOITATION (CB retraité)"]
["Variation des postes de stocks"]
["Variation du poste \"Clients et EENE\""]
["Variation des autres créances d'exploitation"]
["Variation du poste \"Fournisseurs\""]
["Variation des autres dettes d'exploitation"]
["(-) Variation du BFRE"]
["(-) Production immobilisée"]
["EXCEDENT DE TRESORERIE D'EXPLOITATION"]
["(-) Frais financiers (yc CB)"]
["(-) Paiement IS"]
["(-) Paiement Participation"]
["(-) Flux lié au Hors exploitation"]
["(-) Paiement Autres charges"]
["(+) Encaissement Autres produits"]
["(+) Influence des transferts de charges"]
["FLUX DE TRESORERIE GENERE PAR L'ACTIVITE"]
["Acquisitions"]
["Variation Dettes sur Immobilisations"]
["Production immobilisée"]
["Cessions d'immobilisations"]
["Réduction d'immobilisations financières : prêts"]
["(-) Flux de trésorerie lié aux investissements"]
["SOLDE DE TRESORERIE APRES INVESTISSEMENTS"]
["Augmentation de capital en numéraire"]
["Augmentation des autres fonds propres"]
["Paiement dividendes"]
["Variation des subventions d'investissements"]
["Nouveaux emprunts"]
["Remboursement d'emprutns (yc CB)"]
["Variation de Comptes Courants d'Associés"]
["(+) Flux de trésorerie lié au financement"]
["Ajustement (Intérêts courus, prêts, crédit-bail, erreurs comptables…)"]
["VARIATION NETTE DE TRESORERIE"]
["Variation des disponibilités"]
["Variation des concours Court Terme"]
["(+) Solde net de trésorerie de l'exercice précédent"]
["SOLDE NET DE TRESORERIE DE L'EXERCICE"]
[]
[]
["RATIOS"]
["Durée de l'exercice",{"$nulls":6},"Je mettrais \"durée de l'activité\" avant \"ACTIVITE\""]
[]
["ACTIVITE","N",null,"N-1",null,"N-2"]
["Variation du CA"]
["BFR d'exploitation / CA HT * 360"]
["(Clients + EENE) / CA TTC * 360"]
["Fournisseurs / Achats TTC * 360"]
["Stocks / CA HT * 360"]
["Matières premières et Marchandises / Stock global"]
["Encours de production / Stock global"]
["Produits finis / Stock global"]
[]
["RENTABILITE"]
["Marge brute / CA HT"]
["Valeur ajoutée / Effectif"]
["Frais de personnel (yc PEE) / Valeur ajoutée (CB retraité)"]
["EBE / CA HT"]
["Frais financiers / EBE"]
["Frais financiers (yc CB) / EBE (retraité)"]
["Résultat Net / CA HT"]
["CAF / CA HT"]
[]
["STRUCTURE"]
["Fonds propres Nets des non valeurs / Total Bilan (yc crédit-bail retraité)"]
["Fonds propres Nets des non valeurs / Total Bilan"]
["DMLT (yc CBR) / Fonds propres"]
["DMLT (yc CBR) / CAF"]
["Endettement net / EBE (CB retraité)"]
["FRNG / BFR"]
["Trésorerie Nette"]
["ETE (Excédent de Trésorerie d'Exploitation) ",{"$nulls":5},"ETE ou excédent de tréso d'exploit ?"]
["ETE (Excédent de Trésorerie d'Exploitation) / Annuité d'emprunt (K+Int)"]
[]
["AUTRES"]
["Immobilisations corporelles nettes / Immobilisations brutes"]
["Production propre TTC"]
["Charges de personnel (Hors personnel extérieur) / VA"]
["Production propre HT /Effectif En Keuros"]
["Profitabilité"]
["% sous-traitance"]
["Trésorerie nette en jours de production TTC"]
["Délai Fournisseurs en jours de production TTC"]
["Délai Clients en jours de production TTC"]

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[]
["titre","SYNTHESE",{"$nulls":5},"CODES","LIGNES TEMPLATE","RUBRIQUES OU FORMULES TEMPLATE","DETAIL FORMULE"]
[]
["sous-titre","COMPTES SOCIAUX LIASSE 2050 EN EUR","N","% VAR","N-1","%VAR","N-2"]
["durée","Durée de l'exercice",{"$nulls":9},"Dans tous les cas, il faut une guidance dès qu'il y a un retraitement, expliquer quel retraitement"]
["agrégat","Conforme Moteur Notation",{"$nulls":9},"Template IHM BERYL ANALYSE FINANCIERE"]
["agrégat","Gestionnaire"]
[]
["titre","BILAN ACTIF SYNTHETIQUE",{"$nulls":9},"intérêt de mettre des + ou des - devant certains postes ?"]
[]
["sous-titre","ACTIF","N","% VAR","N-1","%VAR","N-2"]
["durée","Durée de l'exercice",{"$nulls":9},"Prorata P/P aux durée d'exercice ? Quid incidence sur ratio"]
[]
["agrégat","Fonds commercial (brut)",{"$nulls":5},"AH","G10","AH"]
["agrégat","Ensemble des Autres immobilisations incorporelles (brut)",{"$nulls":5},"CY3","G11","AB + CX + AF + AJ + AL"]
["agrégat","Amortissements et provisions des immobilisations incorporelles",{"$nulls":5},"CY4","G12","AC + CQ + AG + AI + AK + AM"]
["sous-total","Immobilisations Incorporelles Nettes",{"$nulls":5},"C3","G9","(AH + AB + CX + AF + AJ + AL) - (AC + CQ + AG + AI + AK + AM)"]
["agrégat","Terrains (brut)",{"$nulls":5},"AN","G14","AN"]
["agrégat","Ensemble des Autres Immobilisations corporelles (brut) yc Engts de CB",{"$nulls":5},"CY6","G15","AP + AR + AT + AV + AX +  90%×YQ  +  85%×YR"]
["agrégat","Amortissements et provisions des immobilisations corporelles",{"$nulls":5},"C5","G16","AO + AQ + AS + AU + AW + AY"]
["sous-total","Immobilisations Corporelles Nettes (yc Engts de CB)",{"$nulls":5},"CY5","G13","(AN + AP + AR + AT + AV + AX +  90%×YQ  +  85%×YR) - (AO + AQ + AS + AU + AW + AY)"]
["agrégat","Ensemble des immobilisations financières (brut)",{"$nulls":5},"CY7","G18","CS + CU + BB + BD + BF + BH"]
["agrégat","Amortissement des immobilisations financières",{"$nulls":5},"CY8","G19","CT + CV + BC + BE + BG + BI"]
["sous-total","Immobilisations Financières Nettes",{"$nulls":5},"C11","G17","(CS + CU + BB + BD + BF + BH) - (CT + CV + BC + BE + BG + BI)"]
["sous-total","ACTIF IMMOBILISE NET (yc ENGTS DE CB)",{"$nulls":5},"CY1","G7","BJ - BK + 90%×YQ  +  85%×YR"]
["sous-total %","Total Immobilisation (Net ) en % du Total Actif (Net)",{"$nulls":5},"CY2","G8","[BJ - BK + 90%×YQ  +  85%×YR]  /  [(CO - 1A) +  90%×YQ  +  85%×YR  +  YS]"]
["agrégat","Ensemble des Stocks et en-cours (brut)",{"$nulls":5},"C12","G23","BL + BN + BP + BR + BT"]
["agrégat","Provisions sur Stock et en-cours",{"$nulls":5},"CY11","G24","BM + BO + BQ + BS + BU"]
["sous-total","Stocks et encours Nets",{"$nulls":5},"C15","G22","(BL + BN + BP + BR + BT) - (BM + BO + BQ + BS + BU)"]
["agrégat","Créances clients et comptes rattachés (brut) (yc effets escomptés non échus)",{"$nulls":5},"C16","G26","BX + YS"]
["agrégat","Ensemble des Autres créances et Réalisables (brut)",{"$nulls":5},"CY13","G27","BV + BZ + CB + CH"]
["agrégat","Provisions sur créances et Réalisables",{"$nulls":5},"CY14","G28","BW + BY + CA + CC + CI"]
["sous-total","Créances clients et Réalisables Nets",{"$nulls":5},"CY12","G25","(BX + YS + BV + BZ + CB + CH) - (BW + BY + CA + CC + CI)"]
["sous-total","Ensemble des Stocks et Créances (Net) (yc effets escomptés non échus)",{"$nulls":5},"CY9","G20","[(BL + BN + BP + BR + BT) - (BM + BO + BQ + BS + BU)]  +  [(BX + YS + BV + BZ + CB + CH) - (BW + BY + CA + CC + CI)]"]
["sous-total %","Ensemble des Stocks et Créances (Net) en % du Total Actif (Net)",{"$nulls":5},"CY10","G21","[[(BL + BN + BP + BR + BT) - (BM + BO + BQ + BS + BU)]  +  [(BX + YS + BV + BZ + CB + CH) - (BW + BY + CA + CC + CI)]]  /  [(CO - 1A) +  90%×YQ  +  85%×YR  +  YS]"]
["ratio %","BFR Besoin en Fonds de Roulement BRUT",{"$nulls":5},"CY15","G29","[(BL + BN + BP + BR + BT)  +  (BV + BX + BZ + CB + CH)]   -   [DW + DX + DY + DZ + EA + EB]"]
["ratio %","BFR Besoin en Fonds de Roulement NET",{"$nulls":5},"CY16","G30","(BL + BN + BP + BR + BT - BM - BO - BQ - BS - BU) + (BX + BV + BZ + CB + CH - BW - BY - CA - CC - CI)  -  (DX + DW + DY + DZ + EA + EB)"]
["agrégat","Valeurs Mobilières de Placement (brut)",{"$nulls":5},"CD","G33","CD"]
["agrégat","Disponibilités (brut)",{"$nulls":5},"CF","G34","CF"]
["agrégat","Provisions sur disponibilités et VMP",{"$nulls":5},"C21","G35","CE + CG"]
["sous-total","TRESORERIE ACTIF NET ",{"$nulls":5},"CX5","G31","(CD + CF) - (CE + CG)"]
["sous-total %","Trésorerie Actif (Net) en % du Total Actif (Net)",{"$nulls":5},"CX75","G32","[(CD + CF) - (CE + CG)]  /  [(CO - 1A) +  90%×YQ  +  85%×YR  +  YS]"]
["sous-total","Ensemble des Autres postes (Régularisations…) (Net)",{"$nulls":5},"CY17","G36","AA + CW + CM + CN"]
["sous-total %","Ensemble des Autres postes (Net) sur Total Actif (Net)",{"$nulls":5},"CY18","G37","[AA + CW + CM + CN]  /  [(CO - 1A) +  90%×YQ  +  85%×YR  +  YS]"]
["total","TOTAL ACTIF NET",{"$nulls":5},"CY19","G38","(CO - 1A) +  90%×YQ  +  85%×YR  +  YS"]
[]
[]
["titre","BILAN PASSIF SYNTHETIQUE"]
[]
["sous-titre","PASSIF","N","% VAR","N-1","%VAR","N-2"]
["durée","Durée de l'exercice"]
[]
["agrégat","Capital social",{"$nulls":5},"DA","G42","DA"]
["agrégat","Ensemble des Réserves et Report à nouveau",{"$nulls":5},"CY21","G43","DD + DE + DF + DG + DH"]
["agrégat","Résultat de l'exercice",{"$nulls":5},"DI","G44","DI"]
["agrégat","Ensemble des autres postes (Subventions, Primes…)",{"$nulls":5},"CY22","G45","DB + DC + DJ + DK"]
["sous-total","TOTAL CAPITAUX PROPRES",{"$nulls":5},"CI24","G40","DL"]
["sous-total %","Total Capitaux propres en % du Total Passif",{"$nulls":5},"CY20","G41","DL  /  [EE  +  90%×YQ  +  85%×YR  +  YS]"]
["sous-total","TOTAL AUTRES FONDS PROPRES",{"$nulls":5},"DO","G46","DO"]
["sous-total %","Total Autres Fonds propres en % du Total Passif",{"$nulls":5},"CY23","G47","DO  /  [EE  +  90%×YQ  +  85%×YR  +  YS]"]
["sous-total","PROVISIONS POUR RISQUES ET CHARGES",{"$nulls":5},"DR","G48","DR"]
["sous-total %","Total Provisions en % du Total Passif",{"$nulls":5},"CY24","G49","DO  /  [EE  +  90%×YQ  +  85%×YR  +  YS]"]
["agrégat","Emprunts obligataires (convertibles ou non) et Emprunts divers MLT (yc Engts de CB)",{"$nulls":5},"CY28","G53","(DS + DT + DV) - (7Y2 + 7Z2 + 8A2)  +  90%×YQ  +  85%×YR"]
["agrégat","Dettes bancaires MLT",{"$nulls":5},"CY29","G54","DU - (VG2 + VH2)"]
["sous-total","ENSEMBLE DES DETTES FINANCIERES MLT",{"$nulls":5},"CY27","G52","(DS + DT + DU + DV) - (7Y2 + 7Z2 + 8A2 + VG2 + VH2)  +  90%×YQ  +  85%×YR"]
["ratio %","FRNG Fonds de Roulement Net Global",{"$nulls":5},"CI26","G55","[DL + DO - AA + DR + ((DS + DT + DU + DV) - (7Y2 + 7Z2 + 8A2 + VG2 + VH2)  +  90%×YQ  +  85%×YR)]  -  [BJ - BK + 90%×YQ  +  85%×YR] - CW - CM - CN + ED"]
["agrégat","Emprunts obligataires (convertibles ou non) et Emprunts divers CT",{"$nulls":5},"CY32","G57","7Y2 + 7Z2 + 8A2"]
["agrégat","Part à moins d'un an des dettes bancaires (hors découvert)",{"$nulls":5},"CY33","G58","VG2 + VH2 - EH"]
["agrégat","Découvert (yc Effets escomptés non échus)",{"$nulls":5},"CI13","G59","EH  +  YS"]
["sous-total","ENSEMBLE DES DETTES FINANCIERES CT",{"$nulls":5},"CY31","G56","7Y2 + 7Z2 + 8A2 + VG2 + VH2 + YS"]
["sous-total","TOTAL DES DETTES FINANCIERES (yc Engts de CB et EENE)",{"$nulls":5},"CI11","G50","DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS"]
["sous-total %","Total des dettes financières (avec Engts de CB et EENE) en % du Total Passif",{"$nulls":5},"CY26","G51","[DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS]  /  [EE  +  90%×YQ  +  85%×YR  +  YS]"]
["ratio %","GEARING BRUT",{"$nulls":5},"CY35","G60","[DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS]  /  DL"]
["ratio %","GEARING NET",{"$nulls":5},"CY36","G61","[(DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS) - ((CD + CF) - (CE + CG))]  /  DL"]
["agrégat","Fournisseurs et comptes rattachés",{"$nulls":5},"DX","G64","DX"]
["agrégat","Ensemble des Autres dettes non financières",{"$nulls":5},"CY39","G65","DW + DY + DZ + EA + EB"]
["sous-total","TOTAL DES DETTES NON FINANCIERES",{"$nulls":5},"CY37","G62","DX + DW + DY + DZ + EA + EB"]
["sous-total %","Total Dettes non financières en % du Total Passif",{"$nulls":5},"CY38","G63","[DX + DW + DY + DZ + EA + EB]  /  [EE  +  90%×YQ  +  85%×YR  +  YS]"]
["sous-total","Ensemble des Autres postes (Régularisations…)",{"$nulls":5},"ED","G66","ED"]
["sous-total %","Ensemble des Autres postes en % du Total Passif",{"$nulls":5},"CY40","G67","ED  /  [EE  +  90%×YQ  +  85%×YR  +  YS]"]
["total","TOTAL PASSIF (yc EENE et Engts de CB ré-incorporés)",{"$nulls":5},"CY41","G68","EE  +  90%×YQ  +  85%×YR  +  YS"]
[]
[]
["titre","BILAN ENGAGEMENTS",{"$nulls":8},"BILAN PASSIF SYNTHETIQUE",{"$nulls":7},"BILAN PASSIF SYNTHETIQUE"]
["agrégat","Engagements de Crédit-bail Mobilier",{"$nulls":5},"YQ","G70","YQ"]
["agrégat","Engagements de Crédit-bail Immobilier",{"$nulls":5},"YR","G71","YR"]
["agrégat","Effets portés à l'escompte non échus (EENE)",{"$nulls":5},"YS","G72","YS"]
["total","TOTAL ENGAGEMENTS",{"$nulls":6},"?",null,"ya pas cette ligne dans le template de benjamin"]
[]
["effectif","Effectif Moyen du Personnel",{"$nulls":5},"YP","G73","YP"]
[]
[]
["titre","COMPTE DE RESULTAT SYNTHETIQUE"]
["sous-titre","COMPTE DE RESULTAT","N","% VAR","N-1","%VAR","N-2"]
["durée","Durée de l'exercice"]
[]
["agrégat","Chiffre d'Affaires HT",{"$nulls":5},"FL","G75","FL"]
["sous-agrégat","Dont % en France",{"$nulls":5},"CY42","G76","(FA + FD + FG)  /  FL"]
["sous-agrégat","Dont Vente de Marchandises",{"$nulls":5},"FC","G77","FC"]
["sous-agrégat","Dont Production vendue (biens et services)",{"$nulls":5},"CY43","G78","FF + FI"]
["agrégat","Production stockée et immobilisée",{"$nulls":5},"CY44","G79","FM + FN"]
["agrégat","Ensemble des Achats (Marchandises, Matières premières…)",{"$nulls":5},"C34","G80","FS + FU"]
["agrégat","Ensemble des Variations de stocks (Marchandises, Matières premières…)",{"$nulls":5},"C35","G81","FT + FV"]
["ratio %","Marge de Production",{"$nulls":5},"CX20","G82","(FL + FM + FN) - (FS + FU + FT + FV)"]
["ratio %","Taux de Marge de Production en % du CA",{"$nulls":5},"CY45","G83","[(FL + FM + FN) - (FS + FU + FT + FV)]  /  FL"]
[]
["agrégat","Autres achats et charges externes ",{"$nulls":5},"FW","G84","FW"]
["ratio %","Valeur Ajoutée",{"$nulls":5},"CY46","G85","(FL + FM + FN) - (FS + FU + FT + FV) - FW"]
["ratio %","Taux de Valeur Ajoutée en % du CA",{"$nulls":5},"CY47","G86","[(FL + FM + FN) - (FS + FU + FT + FV) - FW]  /  FL"]
["agrégat","Subventions d'exploitation",{"$nulls":5},"FO","G87","FO"]
["agrégat","Salaires, Traitements et charges sociales ",{"$nulls":5},"CY48","G88","FY + FZ"]
["agrégat","Impôts et taxes",{"$nulls":5},"FX","G89","FX"]
["ratio %","EBE EXCEDENT BRUT D'EXPLOITATION",{"$nulls":5},"CY49","G90","GG - FP + (GA + GB + GC + GD) - FQ + GE"]
["ratio %","EBE en % du CA",{"$nulls":5},"CY50","G91","[GG - FP + (GA + GB + GC + GD) - FQ + GE]  /  FL"]
["agrégat","Autres produits - Autres charges",{"$nulls":5},"CY51","G92","FQ - GE"]
["ratio %","EBITDA (EARNING BEFORE INTEREST, TAXES, DEPRECIATION AND AMORTIZATION)",{"$nulls":5},"CY94","G93","GG - FP + (GA + GB + GC + GD) - HJ"]
["ratio %","EBITDA en % du CA",{"$nulls":5},"CY50","G94","[GG - FP + (GA + GB + GC + GD) - HJ]  /  FL"]
["agrégat","Reprises sur amortissements et provisions d'exploitation et Transferts de charges",{"$nulls":5},"FP","G95","FP"]
["agrégat","Ensemble des dotations aux amortissements et Provisions d'exploitation",{"$nulls":5},"CY54","G96","GA + GB + GC + GD"]
["sous-total","RESULTAT D'EXPLOITATION (Hors Participation des salariés)",{"$nulls":5},"GG","G97","GG"]
["sous-total","(Bénéfice attribué ou perte transférée)-(Perte supportée ou bénéfice transféré)",{"$nulls":5},"CY55","G98","GH - GI"]
["sous-total","RESULTAT D'EXPLOITATION avec Opérations en commun",{"$nulls":5},"CY56","G99","GG + (GH - GI)"]
["ratio %","ROS Résultat d'Exploitation avec Opérations en commun en % du CA",{"$nulls":5},"CY57","G100","[GG + (GH - GI)]  /  FL"]
["agrégat","Intérêts et produits assimilés",{"$nulls":5},"GL","G101","GL"]
["agrégat","Ensemble des autres produits financiers",{"$nulls":5},"CY58","G102","GJ + GK + GN + GO"]
["agrégat","Reprises sur amortissements et provisions financières",{"$nulls":5},"GM","G103","GM"]
["agrégat","Intérêts et charges assimilées",{"$nulls":5},"GR","G104","GR"]
["agrégat","Ensemble des autres charges financières",{"$nulls":5},"CY59","G105","GS + GT"]
["agrégat","Dotations aux amortissements et provisions financières",{"$nulls":5},"GQ","G106","GQ"]
["sous-total","RESULTAT FINANCIER",{"$nulls":5},"GV","G107","GV"]
["sous-total","RESULTAT COURANT AVANT IMPOTS (RCAI)",{"$nulls":5},"GW","G108","GW"]
["ratio %","RCAI en % du CA",{"$nulls":5},"CY60","G109","GW  /  FL"]
["agrégat","Produits exceptionnels sur opérations de gestion",{"$nulls":5},"HA","G110","HA"]
["agrégat","Produits exceptionnels sur opérations en capital",{"$nulls":5},"HB","G111","HB"]
["agrégat","Reprises sur provisions et transferts de charges",{"$nulls":5},"HC","G112","HC"]
["agrégat","Charges exceptionnelles sur opérations de gestion",{"$nulls":5},"HE","G113","HE"]
["agrégat","Charges exceptionnelles sur opérations en capital",{"$nulls":5},"HF","G114","HF"]
["agrégat","Dotations exceptionnelles aux amortissements et provisions",{"$nulls":5},"HG","G115","HG"]
["sous-total","RESULTAT EXCEPTIONNEL",{"$nulls":5},"HH","G116","HH"]
["agrégat","Participation des salariés",{"$nulls":5},"HJ","G117","HJ"]
["agrégat","Impôts sur les Sociétés",{"$nulls":5},"HK","G118","HK"]
["ratio %","CAF Capacité d'Autofinancement",{"$nulls":5},"CY61","G119","GG - FP + (GA + GB + GC + GD) + (GL + GJ + GK + GN + GO) - (GR + GS + GT) + HA - HE - HJ - HK"]
["ratio %","CAF en % du CA",{"$nulls":5},"CY62","G120","[GG - FP + (GA + GB + GC + GD) + (GL + GJ + GK + GN + GO) - (GR + GS + GT) + HA - HE - HJ - HK]  /  FL"]
["total","RESULTAT NET",{"$nulls":5},"HN","G121","HN"]
["ratio %","RN en % du CA",{"$nulls":5},"CY63","G122","HN  /  FL"]
[]
[]
["titre","RATIOS"]
["durée","Durée de l'exercice"]
[]
["sous-titre ratios","RATIOS D'ACTIVITE","N",null,"N-1",null,"N-2"]
["sous-total ratios","EXPLOITATION"]
["agrégat","Stocks * 360",{"$nulls":5},"CY120","G161","360 × STCK_TOT_NET","360 * (BL + BN + BP + BR + BT - BM - BO - BQ - BS - BU)"]
["agrégat","Chiffre d’affaires",{"$nulls":5},"FL","G162","CHF_AFF","FL"]
["ratio indicateur","Stocks en nbre de jours de CA",{"$nulls":5},"CX47","G163","STOCK_TO_CA","(BL + BN + BP + BR + BT - BM - BO - BQ - BS - BU) / FL"]
["agrégat","Stocks * 360",{"$nulls":5},"CY120","G164","360 × STCK_TOT_NET","360 * (BL + BN + BP + BR + BT - BM - BO - BQ - BS - BU)"]
["agrégat","1,20 × Achats (Marchandises, Matières premières et Autres)",{"$nulls":5},"CX49","G165","1,2 × (FS + FU + FW)","1,2 × (FS + FU + FW)"]
["ratio indicateur","Délai de rotation des stocks",{"$nulls":5},"CY121","G166","TX_ROT_STOCK","(360 * (BL + BN + BP + BR + BT - BM - BO - BQ - BS - BU)) /  [1,2 × (FS + FU + FW)]   "]
["agrégat","Clients et comptes rattachés (en net) TTC * 360",{"$nulls":5},"C17","G167","360 × (BX - BY)","360 × (BX - BY)"]
["agrégat","[Chiffre d’Affaires France (TTC) + Chiffre d'Affaires Export (HT)] x 360",{"$nulls":5},"CY65","G168","1,2 × (CHF_AFF - FK) + FK","1,2 × (FL - FK) + FK"]
["ratio indicateur","Délai de rotation Clients",{"$nulls":5},"CY66","G169","TX_ROT_CLIENT","[360 × (BX - BY)]  /  [1,2 × (FL - FK) + FK] "]
["agrégat","Dettes fournisseurs et comptes rattachés TTC * 360",{"$nulls":5},"CY67","G170","360 × DX","360 × DX"]
["agrégat","1,20 × Achats (Marchandises, Matières premières et Autres)",{"$nulls":5},"CX49","G171","1,2 × (FS + FU + FW)","1,2 × (FS + FU + FW)"]
["ratio indicateur","Délai de rotation Fournisseurs",{"$nulls":5},"CY68","G172","TX_ROT_FOURN","[360 × DX]  /  [1,2 × (FS + FU + FW)] "]
["agrégat","BFR Net * 360",{"$nulls":5},"CY69","G173","360 × BFR_NET","360 *  ((BL + BN + BP + BR + BT - BM - BO - BQ - BS - BU) + (BX + BV + BZ + CB + CH - BW - BY - CA - CC - CI)  -  (DX + DW + DY + DZ + EA + EB))"]
["agrégat","Chiffre d’affaires",{"$nulls":5},"FL","G174","CHF_AFF","FL"]
["ratio indicateur","Délai de rotation du BFR Net",{"$nulls":5},"CY70","G175","TX_ROT_BFR_NET","360 *  ((BL + BN + BP + BR + BT - BM - BO - BQ - BS - BU) + (BX + BV + BZ + CB + CH - BW - BY - CA - CC - CI)  -  (DX + DW + DY + DZ + EA + EB)) / FL"]
[]
["sous-total ratios","RENTABILITE"]
["agrégat","(1-TIS) x (Résultat d'Exploitation + Bénéfice attribué - Perte supportée)",{"$nulls":5},"CY71","G182","0,75 × (RES_EXP + GH - GI)","0,75 * (HN + GH - GI)"]
["agrégat","BFR Net + Immobilisations",{"$nulls":5},"CY72","G183","BFR_NET +  IMMO_TOT_NET","((BL + BN + BP + BR + BT - BM - BO - BQ - BS - BU) + (BX + BV + BZ + CB + CH - BW - BY - CA - CC - CI)  -  (DX + DW + DY + DZ + EA + EB)) + (BJ - BK + CW + CM)"]
["ratio indicateur","Rentabilité économique des capitaux engagés",{"$nulls":5},"CY73","G184","ROCE","0,75 * (HN + GH - GI) / (((BL + BN + BP + BR + BT - BM - BO - BQ - BS - BU) + (BX + BV + BZ + CB + CH - BW - BY - CA - CC - CI)  -  (DX + DW + DY + DZ + EA + EB)) + (BJ - BK + CW + CM))"]
[]
["sous-total ratios","REPARTITION"]
["agrégat","Charges de personnel + Participation + Charges sociales",{"$nulls":5},"CY74","G197","FY + HJ + FZ","FY + HJ + FZ"]
["agrégat","Valeur ajoutée",{"$nulls":5},"CY122","G198","VAL_AJT","FL + FM + FN - FS - FU - FT - FV - FW"]
["ratio indicateur","Valeur ajoutée revenant aux salariés (et aux organismes sociaux)",{"$nulls":5},"CY75","G199","VAL_AJT_SALARIES","(FY + HJ + FZ) / (FL + FM + FN - FS - FU - FT - FV - FW)"]
[]
[{"$nulls":6},"Charges Financières"]
["sous-titre ratios","RATIOS D'INVESTISSEMENT"]
["sous-total ratios","ACTIFS"]
["agrégat","Immobilisations corporelles nettes",{"$nulls":5},"CY76","G204","(AN + AP + AR + AT + AV + AX) - (AO + AQ + AS + AU + AW + AY)","(AN + AP + AR + AT + AV + AX) - (AO + AQ + AS + AU + AW + AY)"]
["agrégat","Immobilisations corporelles brutes",{"$nulls":5},"C4","G205"," [AN + AP + AR + AT + AV + AX]      "," [AN + AP + AR + AT + AV + AX]      "]
["ratio indicateur","Ratio de vétusté",{"$nulls":5},"CY77","G206","RT_VETUST","((AN + AP + AR + AT + AV + AX) - (AO + AQ + AS + AU + AW + AY)) /  (AN + AP + AR + AT + AV + AX)"]
[]
[]
["sous-titre ratios","RATIOS DE LIQUIDITE"]
["sous-total ratios","TRESORERIE"]
["agrégat","Disponible ",{"$nulls":5},"CY85","G220","CD - CE + CF - CG","CD - CE + CF - CG"]
["agrégat","Chiffre d'affaires",{"$nulls":5},"FL","G221","FL","FL"]
["ratio indicateur","Trésorerie disponible sur CA",{"$nulls":5},"CY79","G222","DISPO_TO_CHF_AFF","(CD - CE + CF - CG) / FL"]
["agrégat","Trésorerie Nette",{"$nulls":5},"CY80","G223","TRES_NET","(CD-CE+CF-CG)-(EH+YS)","FORMULE DIFF ENTRE MAQUETTE LONGUE ET MAQUETTE COURTE. AJOUTER"]
["agrégat","Chiffre d'affaires",{"$nulls":5},"FL","G224","CHF_AFF","FL"]
["ratio indicateur","Trésorerie nette sur CA",{"$nulls":5},"CY81","G225","TRES_NET_TO_CHF_AFF","((CD-CE+CF-CG)-(EH+YS)) / FL"]
[]
["sous-total ratios","LIQUIDITE"]
["agrégat","Actif circulant en valeur nette (retraitement des charges constatées d'avances)",{"$nulls":5},"CY82","G226","(CJ - CK) - (CH - CI)","(CJ - CK) - (CH - CI)"]
["agrégat","Dettes Financières CT + Dettes non Financières",{"$nulls":5},"CY83","G227","DET_FIN_CT  +  DET_NOFIN_TOT","(EH+YS) + (7Y2+7Z2+VG2+VH2+8A2-EH) + (DW + DX + DY + DZ + EA + EB)"]
["ratio indicateur","Ratio de liquidité générale",{"$nulls":5},"CY84","G228","RT_LIQUID_GEN","((CJ - CK) - (CH - CI)) / (EH+YS) + (7Y2+7Z2+VG2+VH2+8A2-EH) + (DW + DX + DY + DZ + EA + EB)"]
["agrégat","Trésorerie et equivalant de trésorerie",{"$nulls":5},"CY85","G232","TRES_DISPO","CD - CE + CF - CG"]
["agrégat","Dettes financières à moins d'un an + Dettes non Financières",{"$nulls":5},"CY83","G233","DET_FIN_CT + DET_NOFIN_TOT","(EH+YS) + (7Y2+7Z2+VG2+VH2+8A2-EH) + (DW + DX + DY + DZ + EA + EB)"]
["ratio indicateur","Ratio de liquidité cash",{"$nulls":5},"CY87","G234","RT_LIQUID_CASH","(CD - CE + CF - CG) / (EH+YS) + (7Y2+7Z2+VG2+VH2+8A2-EH) + (DW + DX + DY + DZ + EA + EB)"]
[]
[]
["sous-titre ratios","RATIOS D'ENDETTEMENT"]
["sous-total ratios","LEVIER"]
["agrégat","Total Dettes Financières ",{"$nulls":5},"CY25","G236","DET_FIN_TOT ","DS + DT + DU + DV + 90%.YQ + 85%.YR + YS"]
["agrégat","EBITDA",{"$nulls":5},"CY52","G237","EBITDA","GG - FP + (GA + GB + GC + GD) - HJ"]
["ratio indicateur","Levier Brut (couverture de la Dette Financière Brute par l'EBITDA)",{"$nulls":5},"CY90","G238","LVRG_BRT","[DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS]  /  [GG - FP + (GA + GB + GC + GD) - HJ]"]
["agrégat","Dettes Financières Nettes ",{"$nulls":5},"CY91","G239","DET_FIN_NET","[[DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS]  -  [(CD + CF) - (CE + CG)]]"]
["agrégat","EBITDA",{"$nulls":5},"CY52","G240","EBITDA","GG - FP + (GA + GB + GC + GD) - HJ"]
["ratio indicateur","Levier Net (couverture de la Dette Financière Nette par l'EBITDA)",{"$nulls":5},"CY93","G241","LVRG_NET","[[DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS]  -  [(CD + CF) - (CE + CG)]]  /  [GG - FP + (GA + GB + GC + GD) - HJ]"]
[]
["sous-total ratios","DSCR & ICR"]
["agrégat","EBITDA - Impôt sur les bénéfices",{"$nulls":5},"CY94","G242","EBITDA - IMP_SOC","GG - FP + (GA + GB + GC + GD) - HJ -HK"]
["agrégat","Service de la Dette",{"$nulls":5},"CY95","G243","DET_SERV","VK + GR","calcul différent de ce que je fais sur la vue macro"]
["ratio indicateur","DSCR (Debt Service Coverage Ratio Corp)",{"$nulls":5},"CY96","G244","DSCR","(GG - FP + (GA + GB + GC + GD) - HJ -HK) / (VK + GR)"]
["agrégat","EBITDA - Impôt sur les bénéfices",{"$nulls":5},"CY94","G248","EBITDA - IMP_SOC ","GG - FP + (GA + GB + GC + GD) - HJ -HK"]
["agrégat","Charge d'intérêts",{"$nulls":5},"GR","G249","CHG_FIN_INT","GR"]
["ratio indicateur","ICR (Interest Coverage Ratio)",{"$nulls":5},"CY98","G250","ICR","(GG - FP + GA + GB + GC + GD - HJ -HK) / GR"]
[]
["sous-total ratios","SUR CAF"]
["agrégat","Dette Financière MLT ",{"$nulls":5},"CY99","G260","DET_FIN_MLT","(DS + DT + DU + DV) - (7Y2 + 7Z2 + 8A2 + VG2 + VH2)  +  90%×YQ  +  85%×YR"]
["agrégat","Capacité d'Autofinancement",{"$nulls":5},"CY100","G261","CAF","GG - FP + (GA + GB + GC + GD) + (GL + GJ + GK + GN + GO) - (GR + GS + GT) + HA - HE - HJ - HK"]
["ratio indicateur","Capacité de remboursement MLT (couverture Dette Financière MLT par la CAF)",{"$nulls":5},"CY101","G262","CAPA_REMBO_MLT","((DS + DT + DU + DV) - (7Y2 + 7Z2 + 8A2 + VG2 + VH2)  +  90%×YQ  +  85%×YR) / (GG - FP + (GA + GB + GC + GD) + (GL + GJ + GK + GN + GO) - (GR + GS + GT) + HA - HE - HJ - HK)"]
[]
["sous-total ratios","SUR CFO & FCF"]
["agrégat","Total Dettes Financières (CT et MLT) ",{"$nulls":5},"CY25","G263","DET_FIN_TOT","DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS"]
["agrégat","Free Cash Flow",{"$nulls":5},"CY103","G264","CSH_FLW_FREE","((HN+GA+GB+GC+GD-FP) -(HB-HF)- (((BL + BN + BP + BR + BT)  +  (BV + BX + BZ + CB + CH)]   -   (DW + DX + DY + DZ + EA + EB))-((BL + BN + BP + BR + BT)  +  (BV + BX + BZ + CB + CH)]   -   [DW + DX + DY + DZ + EA + EB)-1)))+((AB + CX + AF + AH + AJ + AL + AN + AP + AR + AT + AV + AX)    -    (AB + CX + AF + AH + AJ + AL + AN + AP + AR + AT + AV + AX)-1    +    (AC + CQ + AG + AI + AK + AM + AO + AQ + AS + AU + AW + AY))"]
["ratio indicateur","Couverture de la Dette Financière Brute par le Free Cash Flow",{"$nulls":5},"CY104","G265","DET_BRT_TO_FREE","(DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS) / (((HN+GA+GB+GC+GD-FP) -(HB-HF)- (((BL + BN + BP + BR + BT)  +  (BV + BX + BZ + CB + CH)]   -   (DW + DX + DY + DZ + EA + EB))-((BL + BN + BP + BR + BT)  +  (BV + BX + BZ + CB + CH)]   -   [DW + DX + DY + DZ + EA + EB)-1)))+((AB + CX + AF + AH + AJ + AL + AN + AP + AR + AT + AV + AX)    -    (AB + CX + AF + AH + AJ + AL + AN + AP + AR + AT + AV + AX)-1    +    (AC + CQ + AG + AI + AK + AM + AO + AQ + AS + AU + AW + AY)))"]
["agrégat","Dettes Financières Nette (CT et MLT) ",{"$nulls":5},"CY91","G266","DET_FIN_NET","[[DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS]  -  [(CD + CF) - (CE + CG)]]"]
["agrégat","Free Cash Flow",{"$nulls":5},"CY103","G267","CSH_FLW_FREE","((HN+GA+GB+GC+GD-FP) -(HB-HF)- (((BL + BN + BP + BR + BT)  +  (BV + BX + BZ + CB + CH)]   -   (DW + DX + DY + DZ + EA + EB))-((BL + BN + BP + BR + BT)  +  (BV + BX + BZ + CB + CH)]   -   [DW + DX + DY + DZ + EA + EB)-1)))+((AB + CX + AF + AH + AJ + AL + AN + AP + AR + AT + AV + AX)    -    (AB + CX + AF + AH + AJ + AL + AN + AP + AR + AT + AV + AX)-1    +    (AC + CQ + AG + AI + AK + AM + AO + AQ + AS + AU + AW + AY))"]
["ratio indicateur","Couverture de la Dette Financière Nette par le Free Cash Flow",{"$nulls":5},"CY107","G268","DET_FIN_TO_FREE","[[DS + DT + DU + DV  +  90%×YQ  +  85%×YR  +  YS]  -  [(CD + CF) - (CE + CG)]] / (((HN+GA+GB+GC+GD-FP) -(HB-HF)- (((BL + BN + BP + BR + BT)  +  (BV + BX + BZ + CB + CH)]   -   (DW + DX + DY + DZ + EA + EB))-((BL + BN + BP + BR + BT)  +  (BV + BX + BZ + CB + CH)]   -   [DW + DX + DY + DZ + EA + EB)-1)))+((AB + CX + AF + AH + AJ + AL + AN + AP + AR + AT + AV + AX)    -    (AB + CX + AF + AH + AJ + AL + AN + AP + AR + AT + AV + AX)-1    +    (AC + CQ + AG + AI + AK + AM + AO + AQ + AS + AU + AW + AY)))"]
[]
[]
["sous-titre ratios","RATIOS DE STRUCTURE"]
["agrégat","Total des dettes financières ",{"$nulls":5},"CY25","G273","DET_FIN_TOT","DS + DT + DU + DV + 90%.YQ + 85%.YR + YS"]
["agrégat","Total dettes financières  + Total Capitaux Propres",{"$nulls":5},"CY109","G274","DET_FIN_TOT + CAP_PROP_TOT","DS + DT + DU + DV + 90%.YQ + 85%.YR + YS + DL"]
["ratio indicateur","Dettes Financières & Capitaux propres (Debt-To-Capital Ratio)",{"$nulls":5},"CY110","G275","DEBT_TO_CAP","(DS + DT + DU + DV + 90%.YQ + 85%.YR + YS) / (DS + DT + DU + DV + 90%.YQ + 85%.YR + YS + DL)"]
["agrégat","Total Dettes * + Engagements de crédit-bail + Effets portés à l'escompte non échus ",{"$nulls":5},"CY111","G276","EC + 90%.YQ + 85%.YR + YS","EC + 90%.YQ + 85%.YR + YS"]
["agrégat","Total Capitaux Propres",{"$nulls":5},"DL","G277","CAP_PROP_TOT","DL"]
["ratio indicateur","Total Dettes Sur Capitaux propres (Debt-To-Equity Ratio)",{"$nulls":5},"CY113","G278","DEBT_TO_EQTY","(EC + 90%.YQ + 85%.YR + YS) / DL"]
["agrégat","Total Dettes",{"$nulls":5},"CY111","G279","EC + 90%.YQ + 85%.YR + YS","EC + 90%.YQ + 85%.YR + YS"]
["agrégat","Total Bilan",{"$nulls":5},"CY115","G280","TOT_BIL + 90%.YQ + 85%.YR + YS","EE  +  90%×YQ  +  85%×YR  +  YS"]
["ratio indicateur","Total Dettes Sur Total Bilan",{"$nulls":5},"CY119","G281","DEBT_TO_BIL","(EC + 90%.YQ + 85%.YR + YS) / (EE  +  90%×YQ  +  85%×YR  +  YS)"]
["agrégat","Total Capitaux Propres",{"$nulls":5},"DL","G282","CAP_PROP_TOT ","DL"]
["agrégat","Total Bilan (avec engagements de crédit-bail et EENE)",{"$nulls":5},"CY115","G283","TOT_BIL + 90%.YQ + 85%.YR + YS","EE  +  90%×YQ  +  85%×YR  +  YS"]
["ratio indicateur","Autonomie Financière (Total Capitaux propres / Total Bilan)",{"$nulls":5},"CY116","G284","RT_AUTO_FIN","DL / (EE  +  90%×YQ  +  85%×YR  +  YS)"]
["agrégat","FRNG * 360",{"$nulls":5},"CY117","G291","360 × FRNG","360 * ([DL + DO - AA + DR + ((DS + DT + DU + DV) - (7Y2 + 7Z2 + 8A2 + VG2 + VH2)  +  90%×YQ  +  85%×YR)]  -  [BJ - BK + 90%×YQ  +  85%×YR] - CW - CM - CN + ED)"]
["agrégat","Chiffre d'affaires",{"$nulls":5},"FL","G292","CHF_AFF","FL"]
["ratio indicateur","Fonds de Roulement en Nbre de jours de CA",{"$nulls":5},"CY118","G293","TX_FRNG","(360 * ([DL + DO - AA + DR + ((DS + DT + DU + DV) - (7Y2 + 7Z2 + 8A2 + VG2 + VH2)  +  90%×YQ  +  85%×YR)]  -  [BJ - BK + 90%×YQ  +  85%×YR] - CW - CM - CN + ED)) / FL"]

{"sheet":"BICS2033 TRAME INITIALE AEF","index":2,"n_rows":266,"n_cols":8,"rows_kept":266,"hidden":true,"merged":[[57,1,57,2],[57,3,57,4],[57,5,57,6],[80,1,81,1],[80,2,81,2],[80,3,81,3],[80,4,81,4],[80,5,81,5],[80,6,81,6],[87,1,88,1],[87,2,88,2],[87,3,88,3],[87,4,88,4],[87,5,88,5],[87,6,88,6],[94,1,95,1],[94,2,95,2],[94,3,95,3],[94,4,95,4],[94,5,95,5],[94,6,95,6],[114,1,115,1],[114,2,115,2],[114,3,115,3],[114,4,115,4],[114,5,115,5],[114,6,115,6],[122,1,124,1],[122,2,124,2],[122,3,124,3],[122,4,124,4],[122,5,124,5],[122,6,124,6],[132,0,132,1],[132,2,132,3],[132,4,132,5],[132,6,132,7],[133,0,133,1],[134,0,134,1],[135,0,135,1],[136,0,136,1],[137,0,137,1],[138,0,138,1],[139,0,139,1],[140,0,140,1],[141,0,141,1],[142,0,142,1],[143,0,143,1],[144,0,144,1],[145,0,145,1],[145,2,146,2],[145,3,146,3],[145,4,146,4],[145,5,146,5],[145,6,146,6],[145,7,146,7],[146,0,146,1],[147,0,147,1],[148,0,148,1],[149,0,149,1],[151,0,151,1],[152,0,152,1],[153,0,153,1],[154,0,154,1],[155,0,155,1],[156,0,156,1],[157,0,157,1],[165,1,165,3],[165,4,165,6],[168,1,171,1],[168,2,171,2],[168,3,171,3],[168,4,171,4],[168,5,171,5],[168,6,171,6],[172,0,173,0],[172,1,173,1],[172,2,173,2],[172,3,173,3],[172,4,173,4],[172,5,173,5],[172,6,173,6],[175,1,178,1],[175,2,178,2],[175,3,178,3],[175,4,178,4],[175,5,178,5],[175,6,178,6],[179,1,181,1],[179,2,181,2],[179,3,181,3],[179,4,181,4],[179,5,181,5],[179,6,181,6],[183,1,187,1],[183,2,187,2],[183,3,187,3],[183,4,187,4],[183,5,187,5],[183,6,187,6],[189,1,191,1],[189,2,191,2],[189,3,191,3],[189,4,191,4],[189,5,191,5],[189,6,191,6],[245,4,245,7],[246,4,246,7],[253,4,253,7],[258,0,258,3],[259,4,259,7],[263,4,263,7]]}
[]
["ACTIF – 2033 ENTREPRISE"]
[]
["ACTIF","s_DateFinExrc_Nmoins2","s_DateFinExrc_Nmoins1","s_DateFinExrc_N","PASSIF","s_DateFinExrc_Nmoins2","s_DateFinExrc_Nmoins1","s_DateFinExrc_N"]
["(Nbre de mois de l'exercice)"," (s_durExrc_Nmoins2 mois)"," (s_durExrc_Nmoins1 mois)","(s_durExrc_N mois)","(Nbre de mois de l'exercice)","(s_durExrc_Nmoins2 mois)","(s_durExrc_Nmoins1 mois)","(s_durExrc_N mois)"]
["Unité-Devise","s_Devise","s_Devise","s_Devise","Unité-Devise","s_Devise","s_Devise","s_Devise"]
[]
["IMMOB INCORPORELLES","s_C0_Nmoins2","s_C0_Nmoins1","s_C0_N","RESSOURCES INTERNES","s_C11_Nmoins2","s_C11_Nmoins1","s_C11_N"]
["dont fonds commercial","s_010_Nmoins2","s_010_Nmoins1","s_010_N","Fonds Propres","s_C8_Nmoins2","s_C8_Nmoins1","s_C8_N"]
["(-) Amortissements & Provisions","s_C64_Nmoins2","s_C64_Nmoins1","s_C64_N","dont Capital ou Cpte Exploitant","s_120_Nmoins2","s_120_Nmoins1","s_120_N"]
[{"$nulls":4},"dont Réserves","s_C8A_Nmoins2","s_C8A_Nmoins1","s_C8A_N"]
["IMMOB CORPORELLES","s_C66_Nmoins2","s_C66_Nmoins1","s_C66_N","dont Report à nouveau","s_134_Nmoins2","s_134_Nmoins1","s_134_N"]
["(-) Amortissements & Provisions","s_E66_Nmoins2","s_E66_Nmoins1","s_E66_N","dont Résultat de l’exercice","s_136_Nmoins2","s_136_Nmoins1","s_136_N"]
[]
["IMMOBFINANCIERES","s_C67_Nmoins2","s_C67_Nmoins1","s_C67_N","Provisions pour risques et charges","s_154_Nmoins2","s_154_Nmoins1","s_154_N"]
["(-) Provisions","s_E67_Nmoins2","s_E67_Nmoins1","s_E67_N"]
[{"$nulls":4},"RESSOURCES d’EMPRUNTS","s_C12_Nmoins2","s_C12_Nmoins1","s_C12_N"]
[null,"s_C1_Nmoins2","s_C1_Nmoins1","s_C1_N","Emprunts dettes assimilés","s_E24_Nmoins2","s_E24_Nmoins1","s_E24_N"]
[null,"s_C0_Nmoins2","s_C0_Nmoins1","s_C0_N","Compte courants associés","s_169_Nmoins2","s_169_Nmoins1","s_169_N"]
["ACTIF IMMOBILISE NET (1)","s_010_Nmoins2","s_010_Nmoins1","s_010_N","RESSOURCES STABLES (2)","s_C13_Nmoins2","s_C13_Nmoins1","s_C13_N"]
[]
[{"$nulls":4},"FOND DE ROULEMENT NET GLOBAL FRNG (2) – (1)","s_C18_Nmoins2","s_C18_Nmoins1","s_C18_N"]
["STOCKS","s_C2_Nmoins2","s_C2_Nmoins1","s_C2_N","DETTES","s_C15_Nmoins2","s_C15_Nmoins1","s_C15_N"]
["Matières Premières","s_050_Nmoins2","s_050_Nmoins1","s_050_N","Dettes Fournisseurs","s_166_Nmoins2","s_166_Nmoins1","s_166_N"]
["Marchandises","s_060_Nmoins2","s_060_Nmoins1","s_060_N","Autres Dettes","s_C14_Nmoins2","s_C14_Nmoins1","s_C14_N"]
["(-) Provisions","s_C68_Nmoins2","s_C68_Nmoins1","s_C68_N"]
[]
["REALISABLE","s_C4001_Nmoins2","s_C4001_Nmoins1","s_C4001_N"]
["Avances et acomptes versés","s_064_Nmoins2","s_064_Nmoins1","s_064_N"]
["Clients + EENE","s_C3_Nmoins2","s_C3_Nmoins1","s_C3_N"]
["Autres créances","s_C4_Nmoins2","s_C4_Nmoins1","s_C4_N"]
["(-) Provisions","s_C69_Nmoins2","s_C69_Nmoins1","s_C69_N"]
[]
["STOCKS & REALISABLE NETS (3)","s_C5_Nmoins2","s_C5_Nmoins1","s_C5_N","EXIGIBLE (4)","s_C15_Nmoins2","s_C15_Nmoins1","s_C15_N"]
[]
["BESOIN EN FONDS DE ROULEMENT BFR (3) – (4)","s_C19_Nmoins2","s_C19_Nmoins1","s_C19_N"]
[]
["TRESORERIE ACTIF","s_C6_Nmoins2","s_C6_Nmoins1","s_C6_N","TRESORERIE PASSIF","s_C16_Nmoins2","s_C16_Nmoins1","s_C16_N"]
["Valeurs Mobilières","s_E12_Nmoins2","s_E12_Nmoins1","s_E12_N"]
["Caisse","s_088_Nmoins2","s_088_Nmoins1","s_088_N","Effets escomptés non échus","s_E30_Nmoins2","s_E30_Nmoins1","s_E30_N"]
["Autres disponibilités","s_C6A_Nmoins2","s_C6A_Nmoins1","s_C6A_N","Autres concours court terme","s_E31_Nmoins2","s_E31_Nmoins1","s_E31_N"]
["dont Caisse d’Epargne","s_E58_Nmoins2","s_E58_Nmoins1","s_E58_N"]
["(-) Provisions","s_C70_Nmoins2","s_C70_Nmoins1","s_C70_N"]
[]
["TRESORERIE SOLDE POSITIF (FRNG - BFG)","s_C20A_Nmoins2","s_C20A_Nmoins1","s_C20A_N","TRESORERIE SOLDE NEGATIF (FRNG - BFR)","s_C20B_Nmoins2","s_C20B_Nmoins1","s_C20B_N"]
[]
["TOTAL ACTIF","s_C7_Nmoins2","s_C7_Nmoins1","s_C7_N","TOTAL PASSIF","s_C17_Nmoins2","s_C17_Nmoins1","s_C17_N"]
[{"$nulls":4}," Pour Information"]
[{"$nulls":4},"-        Emprunt < 1 an","s_S5_Nmoins2","s_S5_Nmoins1","s_S5_N"]
[{"$nulls":4},"-        Dettes à CT","s_C17A_Nmoins2","s_C17A_Nmoins1","s_C17A_N"]
[]
[]
[]
[]
[]
["SOLDES INTERMEDIAIRES DE GESTION – 2033 ENTREPRISE"]
[]
["EXERCICES ARRETES AU ","s_DateFinExrc_Nmoins2",null,"s_DateFinExrc_Nmoins1",null,"s_DateFinExrc_N"]
["(Nbre de mois de l'exercice)","(s_durExrc_Nmoins2 mois)","%","(s_durExrc_Nmoins1 mois)","%","(s_durExrc_N mois)","%"]
[]
["Chiffres d’affaires France HT","s_C25_Nmoins2",null,"s_C25_Nmoins1",null,"s_C25_N"]
["+ Chiffres d’affaires Export HT","s_C26_Nmoins2",null,"s_C26_Nmoins1",null,"s_C26_N"]
[]
[{"$f":"#NAME?","v":{"$error":"#NAME?"}},"s_C27_Nmoins2",null,"s_C27_Nmoins1",null,"s_C27_N"]
["Evolution CA HT (Base Annuelle)","s_C59_Nmoins2",null,"s_C59_Nmoins1",null,"s_C59_N"]
[]
["+ Production Stockée","s_222_Nmoins2",null,"s_222_Nmoins1",null,"s_222_N"]
["+ Production Immobilisée","s_224_Nmoins2",null,"s_224_Nmoins1",null,"s_224_N"]
["+ Subvention d’Exploitation","s_226_Nmoins2",null,"s_226_Nmoins1",null,"s_226_N"]
[]
["= PRODUCTION (1)","s_C28_Nmoins2",100,"s_C28_Nmoins1",100,"s_C28_N",100]
[]
["Achat HT","s_C29_Nmoins2",null,"s_C29_Nmoins1",null,"s_C29_N"]
["(+ ou -) Variation des Stocks","s_C30_Nmoins2",null,"s_C30_Nmoins1",null,"s_C30_N"]
["= Consommation (2)","s_C31_Nmoins2",null,"s_C31_Nmoins1",null,"s_C31_N"]
[]
["= MARGE BRUTE (1 – 2)","s_C32_Nmoins2","s_C320_Nmoins2","s_C32_Nmoins1","s_C320_Nmoins1","s_C32_N","s_C320_N"]
[]
["- Charges externes (CB retraité)","s_C33_Nmoins2",null,"s_C33_Nmoins1",null,"s_C33_N"]
[]
[{"$f":"valeur ajoutee","v":{"$error":"#VALUE!"}},"s_C34_Nmoins2","s_C340_Nmoins2","s_C34_Nmoins1","s_C340_Nmoins1","s_C34_N","s_C340_N"]
["(CB retraité)"]
[]
["Impôts & Taxes (3)","s_244_Nmoins2",null,"s_244_Nmoins1",null,"s_244_N"]
["+ Frais & Charges de Personnel (4)","s_C35_Nmoins2","s_C350_Nmoins2","s_C35_Nmoins1","s_C350_Nmoins1","s_C35_N","s_C350_N"]
["= Charges Internes (3 + 4)","s_C36_Nmoins2",null,"s_C36_Nmoins1",null,"s_C36_N"]
[]
[{"$f":"#NAME?","v":{"$error":"#NAME?"}},"s_C37_Nmoins2","s_C370_Nmoins2","s_C37_Nmoins1","s_C370_Nmoins1","s_C37_N","s_C370_N"]
["(CB retraité)"]
[]
["+ Produits Financiers","s_280_Nmoins2",null,"s_280_Nmoins1",null,"s_280_N"]
["- Charges Financières","s_294_Nmoins2","s_E450_Nmoins2","s_294_Nmoins1","s_E450_Nmoins1","s_294_N","s_E450_N"]
["- Part des frais financiers du Crédit Bail","s_C38_Nmoins2",null,"s_C38_Nmoins1",null,"s_C38_N"]
[]
[{"$f":"ebe après frais financiers","v":{"$error":"#VALUE!"}},"s_C39_Nmoins2","s_C390_Nmoins2","s_C39_Nmoins1","s_C390_Nmoins1","s_C39_N","s_C390_N"]
["(CB retraité)"]
[]
["+ Autres Produits","s_C40_Nmoins2",null,"s_C40_Nmoins1",null,"s_C40_N"]
["- Autres Charges","s_C41_Nmoins2",null,"s_C41_Nmoins1",null,"s_C41_N"]
["- Impôts sur les Sociétés","s_N06_Nmoins2",null,"s_N06_Nmoins1",null,"s_N06_N"]
[]
[]
[]
[]
["SOLDES INTERMEDIAIRES DE GESTION (Suite) – 2033 ENTREPRISE"]
[]
[{"$f":"caf (cb retraité)","v":{"$error":"#VALUE!"}},"s_C42_Nmoins2","s_C420_Nmoins2","s_C42_Nmoins1","s_C420_Nmoins1","s_C42_N","s_C420_N"]
[]
["- Dotations amortissements","s_254_Nmoins2",null,"s_254_Nmoins1",null,"s_254_N"]
["- Part d’amortissement du Crédit Bail","s_E553_Nmoins2",null,"s_E553_Nmoins1",null,"s_E553_N"]
["- Dotations provisions","s_256_Nmoins2",null,"s_256_Nmoins1",null,"s_256_N"]
[]
[{"$f":"resultat net","v":{"$error":"#VALUE!"}},"s_C43_Nmoins2","s_C430_Nmoins2","s_C43_Nmoins1","s_C430_Nmoins1","s_C43_N","s_C430_N"]
["Pour Information :"]
["Excédent Brut d’Exploitation ","s_C44_Nmoins2",null,"s_C44_Nmoins1",null,"s_C44_N"]
["(CB non retraité)"]
[]
["Si Entreprise individuelle :"]
["Prélèvements du Dirigeant ","s_E5411_Nmoins2",null,"s_E5411_Nmoins1",null,"s_E5411_N"]
["Apport du Dirigeant ","s_E5412_Nmoins2",null,"s_E5412_Nmoins1",null,"s_E5412_N"]
[]
[]
[null,"s_N76_Nmoins2",null,"s_N76_Nmoins1",null,"s_N76_N"]
["Effectif (Annexe II)"]
[]
[]
[]
[]
["RATIOS & CLIGNOTANTS – 2033 ENTREPRISE"]
[]
["RATIOS"]
[]
[null,null,"s_DateFinExrc_Nmoins2",null,"s_DateFinExrc_Nmoins1",null,"s_DateFinExrc_N"]
[]
["COUVERTURE DES CAPITAUX INVESTIS"]
["Ressources stables / (Immobilisations Nettes + BFR (1))",null,"s_C56_Nmoins2","%","s_C56_","%","s_C56_N","%"]
["(1) Le BFR doit être positif uniquement"]
[]
["STRUCTURE"]
["Fonds Propres Nets / Total Bilan",null,"s_C51_Nmoins2","%","s_C51_Nmoins1","%","s_C51_N","%"]
["Fonds Propres Corrigés / Dettes MLT",null,"s_C53_Nmoins2","%","s_C53_Nmoins1","%","s_C53_N","%"]
["FRNG / Stocks (si FRNG négatif, ratio non pertinent)",null,"s_C65_Nmoins2","%","s_C65_Nmoins1","%","s_C65_N","%"]
["FRNG / CAHT (si FRNG négatif, ratio non pertinent)",null,"s_C52_Nmoins2","J","s_C52_Nmoins1","J","s_C52_N","J"]
[]
["PRODUCTIVITE"]
["CAHT (Base Annuelle) / Effectif (*)",null,"s_C49_Nmoins2","(*)","s_C49_Nmoins1","(*)","s_C49_N","(*)"]
["(exprimé en s_Unité de s_Devise)"]
["Frais de personnel / VA",null,"s_C50_Nmoins2","%","s_C50_Nmoins1","%","s_C50_N","%"]
[]
["CAPACITES D'ENDETTEMENT & REMBOURSEMENT"]
["Dettes à terme / CAF","(exprimée en année(s))","s_C62_Nmoins2",null,"s_C62_Nmoins1",null,"s_C62_N","A"]
["Annuité de remboursement / CAF (- Prélèvement si EI)",null,"s_C63_Nmoins2","%","s_C63_Nmoins1","%","s_C63_N","%"]
["Annuité de remboursement / EBE (- Prélèvement si EI)",null,"s_C71_Nmoins2","%","s_C71_Nmoins1","%","s_C71_N","%"]
[]
["DELAIS"]
["(Clients + EENE) / CATTC",null,"s_C54_Nmoins2","J","s_C54_Nmoins1","J","s_C54_N","J"]
["Fournisseurs / Achats TTC",null,"s_C55_Nmoins2","J","s_C55_Nmoins1","J","s_C55_N","J"]
[]
[]
[]
[]
[]
[]
["RATIOS & CLIGNOTANTS (Suite) – 2033 ENTREPRISE"]
[]
[null,"POINTS FORTS",null,null,"POINTS FAIBLES"]
[null,"s_DateFinExrc_Nmoins2","s_DateFinExrc_Nmoins1","s_DateFinExrc_N","s_DateFinExrc_Nmoins2","s_DateFinExrc_Nmoins1","s_DateFinExrc_N"]
["RENTABILITE"]
[null,"s_Z1100_Nmoins2","s_Z1100_Nmoins1","s_Z1100_N","s_Z1101_Nmoins2","s_Z1101_Nmoins1","s_Z1101_N"]
["Frais de Personnel / VA (%)"]
["Point faible si > à 80%, Point fort si <= 60%"]
[]
["Variation FF par rapport à la Variation du CA","s_Z1200_Nmoins2","s_Z1200_Nmoins1","s_Z1200_N","s_Z1201_Nmoins2","s_Z1201_Nmoins1","s_Z1201_N"]
[]
["ACTIVITE"]
[null,"s_Z1300_Nmoins2","s_Z1300_Nmoins1","s_Z1300_N","s_Z1301_Nmoins2","s_Z1301_Nmoins1","s_Z1301_N"]
["Variation du CA (%)"]
["Point faible si la prog. < 0%, Point fort si > 10%"]
[]
[null,"s_Q1201_Nmoins2","s_Q1201_Nmoins1","s_Q1201_N","s_Q1200_Nmoins2","s_Q1200_Nmoins1","s_Q1200_N"]
["Variation de l’EBE par rapport à la Variation de la Production"]
[]
["ENDETTEMENT"]
[null,"s_Z1500_Nmoins2","s_Z1500_Nmoins1","s_Z1500_N","s_Z1501_Nmoins2","s_Z1501_Nmoins1","s_Z1501_N"]
["Dettes à Terme / CAF"]
["Point faible si > 5 ans ou CAF <= 0,"]
["Point fort si < 2 ans"]
[]
["TRESORERIE"]
[null,"s_Z1600_Nmoins2","s_Z1600_Nmoins1","s_Z1600_N","s_Z1601_Nmoins2","s_Z1601_Nmoins1","s_Z1601_N"]
["Variation B.F.R / CA"]
[]
[]
[]
["CLIGNOTANTS"]
[]
[null,"s_DateFinExrc_Nmoins2","s_DateFinExrc_Nmoins1","s_DateFinExrc_N"]
["Prélèvement du Dirigeant (Si Ent. Individuelle)","s_Z2200_Nmoins2","s_Z2200_Nmoins1","s_Z2200_N"]
["Apport du Dirigeant (Si Entreprise Individuelle)","s_Z2300_Nmoins2","s_Z2300_Nmoins1","s_Z2300_N"]
["Délais fournisseurs > 90 jours","s_Z3001_Nmoins2","s_Z3001_Nmoins1","s_Z3001_N"]
["Délais clients > 60 jours","s_Z3002_Nmoins2","s_Z3002_Nmoins1","s_Z3002_N"]
["Variation de Stocks > Variation du CA (Base annuelle)","s_Z1800_Nmoins2","s_Z1800_Nmoins1","s_Z1800_N"]
["Variation de la MB < Variation du CA","s_Z2000_Nmoins2","s_Z2000_Nmoins1","s_Z2000_N"]
["EBE Négatif (CB retraité)","s_Z1700_Nmoins2","s_Z1700_Nmoins1","s_Z1700_N"]
["B.F.R. financé par la trésorerie négative","s_Z2100_Nmoins2","s_Z2100_Nmoins1","s_Z2100_N"]
[]
[]
[]
["SYNTHESE – 2033 ENTREPRISE"]
[]
[]
["ACTIF","s_DateFinExrc_Nmoins2","s_DateFinExrc_Nmoins1","s_DateFinExrc_N","PASSIF","s_DateFinExrc_Nmoins2","s_DateFinExrc_Nmoins1","s_DateFinExrc_N"]
["(Nbre de mois de l'exercice)","s_durExrc_Nmoins2","s_durExrc_Nmoins1","s_durExrc_N","(Nbre de mois de l'exercice)","s_durExrc_Nmoins2","s_durExrc_Nmoins1","s_durExrc_N"]
[{"$nulls":4},"RESSOURCES INTERNES","s_C11_Nmoins2","s_C11_Nmoins1","s_C11_N"]
["IMMO. INCORPORELLES","s_C0_Nmoins2","s_C0_Nmoins1","s_C0_N","Fonds Propres","s_C8_Nmoins2","s_C8_Nmoins1","s_C8_N"]
[" après Amortissements & Provisions","s_C64_Nmoins2","s_C64_Nmoins1","s_C64_N","dont Capital ou Cpte Exploitant","s_Nmoins220_Nmoins2","s_Nmoins220_Nmoins1","s_Nmoins220_N"]
["IMMO. CORPORELLES","s_C66_Nmoins2","s_C66_Nmoins1","s_C66_N","dont Résultat","s_Nmoins236_Nmoins2","s_Nmoins236_Nmoins1","s_Nmoins236_N"]
[" après Amortissements & Provisions","s_E66_Nmoins2","s_E66_Nmoins1","s_E66_N"]
["IMMO. FINANCIERES","s_C67_Nmoins2","s_C67_Nmoins1","s_C67_N","Provisions risques et charges","s_Nmoins254_Nmoins2","s_Nmoins254_Nmoins1","s_Nmoins254_N"]
[" après Amortissements & Provisions","s_E67_Nmoins2","s_E67_Nmoins1","s_E67_N"]
["ACTIF IMMOBILISE NET (1)","s_C1_Nmoins2","s_C1_Nmoins1","s_C1_N","RESSOURCES D’EMPRUNTS","s_C12_Nmoins2","s_C12_Nmoins1","s_C12_N"]
[{"$nulls":4},"Emprunt dettes assimilées","s_E24_Nmoins2","s_E24_Nmoins1","s_E24_N"]
[{"$nulls":4},"Compte courants associés","s_Nmoins269_Nmoins2","s_Nmoins269_Nmoins1","s_Nmoins269_N"]
["STOCKS","s_C2_Nmoins2","s_C2_Nmoins1","s_C2_N","RESSOURCES STABLES (2)","s_C13_Nmoins2","s_C13_Nmoins1","s_C13_N"]
["après Provisions","s_C68_Nmoins2","s_C68_Nmoins1","s_C68_N"]
[{"$nulls":4},"FOND DE ROULEMENT NET GLOBAL (5) = (2) – (1)","s_C18_Nmoins2","s_C18_Nmoins1","s_C18_N"]
["Clients + EENE","s_C3_Nmoins2","s_C3_Nmoins1","s_C3_N"]
["Autres créances","s_C4_Nmoins2","s_C4_Nmoins1","s_C4_N"]
["après Provisions","s_C69_Nmoins2","s_C69_Nmoins1","s_C69_N"]
["(Clients et Autres Créances)"]
[{"$nulls":4},"Fournisseurs","s_Nmoins266_Nmoins2","s_Nmoins266_Nmoins1","s_Nmoins266_N"]
[{"$nulls":4},"Autres Dettes","s_C14_Nmoins2","s_C14_Nmoins1","s_C14_N"]
["REALISABLE & STOCKS NETS (3)","s_C5_Nmoins2","s_C5_Nmoins1","s_C5_N"]
[]
["BESOIN EN FONDS DE ROULEMENT (6) = (3) – (4)","s_C19_Nmoins2","s_C19_Nmoins1","s_C19_N","EXIGIBLE (4)","s_C15_Nmoins2","s_C15_Nmoins1","s_C15_N"]
["TRESORERIE ACTIF (7)","s_C6_Nmoins2","s_C6_Nmoins1","s_C6_N"]
["Valeurs Mobilières de Placement","s_E12_Nmoins2","s_E12_Nmoins1","s_E12_N","TRESORERIE PASSIF (8)","s_C16_Nmoins2","s_C16_Nmoins1","s_C16_N"]
["après Provisions","s_C70_Nmoins2","s_C70_Nmoins1","s_C70_N","Effets escomptés Non Echus","s_E30_Nmoins2","s_E30_Nmoins1","s_E30_N"]
["Disponibilité","s_C6AB_Nmoins2","s_C6AB_Nmoins1","s_C6AB_N","Autres concours Court Terme","s_E31_Nmoins2","s_E31_Nmoins1","s_E31_N"]
[]
["TRESORERIE SOLDE POSITIF (7) – (8)","s_C20A_Nmoins2","s_C20A_Nmoins1","s_C20A_N","TRESORERIE SOLDE NEG (8) - (7)","s_C20B_Nmoins2","s_C20B_Nmoins1","s_C20B_N"]
["TOTAL ACTIF (1) + (3) + (7)","s_C7_Nmoins2","s_C7_Nmoins1","s_C7_N","TOTAL PASSIF (2) + (4) + (8)","s_C17_Nmoins2","s_C17_Nmoins1","s_C17_N"]
[]
[]
["RESULTAT","s_DateFinExrc_Nmoins2","s_DateFinExrc_Nmoins1","s_DateFinExrc_N","RATIOS","s_DateFinExrc_Nmoins2","s_DateFinExrc_Nmoins1","s_DateFinExrc_N"]
[]
["CHIFFRE D’AFFAIRES HT","s_C27_Nmoins2","s_C27_Nmoins1","s_C27_N","STRUCTURE"]
["PRODUCTION (1)","s_C28_Nmoins2","s_C28_Nmoins1","s_C28_N","Ressources Stables / (Immobilisations Nettes + BFR)","s_C56_Nmoins2","s_C56_Nmoins1","s_C56_N"]
["Consommation (2)","s_C31_Nmoins2","s_C31_Nmoins1","s_C31_N","Fonds Propres Nets / Total Bilan","s_C51_Nmoins2","s_C51_Nmoins1","s_C51_N"]
["MARGE BRUTE (1) – (2)","s_C32_Nmoins2","s_C32_Nmoins1","s_C32_N","Fonds Propres Corrigés/Dettes MLT","s_C53_Nmoins2","s_C53_Nmoins1","s_C53_N"]
["Charges Externes (CB retraité)","s_C33_Nmoins2","s_C33_Nmoins1","s_C33_N","((BFR - FRNG) / CA HT) x 360","s_C61_Nmoins2","s_C61_Nmoins1","s_C61_N"]
["VALEUR AJOUTE (CB retraité)","s_C34_Nmoins2","s_C34_Nmoins1","s_C34_N","FRNG / Stocks","s_C65_Nmoins2","s_C65_Nmoins1","s_C65_N"]
["Charges Internes","s_C36_Nmoins2","s_C36_Nmoins1","s_C36_N","FRNG / CA HT (exprimé en jours)","s_C52_Nmoins2","s_C52_Nmoins1","s_C52_N"]
["Excédent Brut d’Exploitation (CB retraité)","s_C37_Nmoins2","s_C37_Nmoins1","s_C37_N","ACTIVITE, PRODUCTIVITE & RENTABILITE"]
["Frais Financiers (CB retraité)","s_C381_Nmoins2","s_C381_Nmoins1","s_C381_N","Variation du CA HT","s_C59_Nmoins2","s_C59_Nmoins1","s_C59_N"]
["CAF (CB retraité)","s_C42_Nmoins2","s_C42_Nmoins1","s_C42_N","CA HT (Base Annuelle) / Effectif","s_C49_Nmoins2","s_C49_Nmoins1","s_C49_N"]
["RESULTAT NET","s_C43_Nmoins2","s_C43_Nmoins1","s_C43_N","Frais de Personnel / VA","s_C50_Nmoins2","s_C50_Nmoins1","s_C50_N"]
[{"$nulls":4},"CAF (CB retraité) / Production","s_C58_Nmoins2","s_C58_Nmoins1","s_C58_N"]
["SANS RETRAITEMENT DU CREDIT BAIL",{"$nulls":3},"Frais Fin. (CB retraité) / EBE (CB retraité)","s_C60_Nmoins2","s_C60_Nmoins1","s_C60_N"]
["Capacité d’Autofinancement","s_C42A_Nmoins2","s_C42A_Nmoins1","s_C42A_N","CAPACITES d’ENDETTEMENT & REMBOURSEMENT"]
["Frais Financiers","s_E45_Nmoins2","s_E45_Nmoins1","s_E45_N","Dettes à terme (yc CB) / CAF (CB retraité) (années)","s_C62_Nmoins2","s_C62_Nmoins1","s_C62_N"]
["CAF / Production","s_C58A_Nmoins2","s_C58A_Nmoins1","s_C58A_N","Annuités de remboursement (yc CB) / CAF (CB retraité)","s_C63_Nmoins2","s_C63_Nmoins1","s_C63_N"]
["Frais Financiers / EBE","s_C60A_Nmoins2","s_C60A_Nmoins1","s_C60A_N","Annuités de remboursement (yc CB) / EBE (CB retraité)","s_C71_Nmoins2","s_C71_Nmoins1","s_C71_N"]
[{"$nulls":4},"DELAIS"]
[{"$nulls":4},"Clients + EENE / CA TTC","s_C54_Nmoins2","s_C54_Nmoins1","s_C54_N"]
[{"$nulls":4},"Fournisseurs / Achats TTC","s_C55_Nmoins2","s_C55_Nmoins1","s_C55_N"]

{"sheet":"BICS2033 TRAME CIBLE","index":3,"n_rows":409,"n_cols":12,"rows_kept":409,"merged":[[1,1,1,6],[47,1,47,6],[100,1,100,6],[149,1,149,6],[213,1,213,6],[256,1,256,6]]}
[]
["titre","SYNTHESE",{"$nulls":5},"CODES","LIGNES TEMPLATE","RUBRIQUES LIASSE OU FORMULES TEMPLATE","DETAIL FORMULES"]
[]
["sous-titre","COMPTES SOCIAUX LIASSE 2033 EN EUR","N","% VAR","N-1","%VAR","N-2"]
["durée","Durée de l'exercice",{"$nulls":9},"Dans tous les cas, il faut une guidance dès qu'il y a un retraitement, expliquer quel retraitement"]
["agrégat","Conforme Moteur Notation",{"$nulls":9},"Template IHM BERYL ANALYSE FINANCIERE"]
["agrégat","Gestionnaire"]
[null,"Origine Bilan ?",{"$nulls":9},"Ratios à part"]
[]
[null,"Chiffre d'Affaires HT",null,"%",{"$nulls":6},"on l'a dans le compte de résultat synthetique","Guidance à prévoir sur tous les ratios (formules accessibles facilement)"]
[null,"Dont CA export en %",null,"%",{"$nulls":6},"on l'a dans le compte de résultat synthetique"]
[null,"VAR CA en %",{"$nulls":8},"on l'a dans le compte de résultat synthetique"]
[null,"Excédent Brut d'Exploitation",{"$nulls":8},"on l'a dans le compte de résultat synthetique"]
[]
[]
[null,"Frais financiers",{"$nulls":8},"on l'a dans le compte de résultat synthetique"]
[null,"Résultat Net",{"$nulls":8},"on l'a dans le compte de résultat synthetique"]
[]
[null,"CAF",{"$nulls":8},"on l'a dans le compte de résultat synthétique"]
[]
[null,"Fonds Propres",{"$nulls":8},"on l'a dans le bilan synthétique"]
[null,"Total Bilan",{"$nulls":8},"on l'a dans le bilan synthétique"]
[]
[null,"Endettement Financier ",{"$nulls":8},"on l'a dans le bilan synthetique"]
[null,"Dont DMLT hors crédit bail",{"$nulls":8},"on l'a dans le bilan synthetique"]
[null,"Dont Crédit bail",{"$nulls":8},"on l'a dans le bilan synthetique"]
[null,"Dont Court terme bancaire",{"$nulls":8},"on l'a dans le bilan synthetique"]
[]
[null,"Disponibilités et Valeur Mobilière de Placement (ou VMP)",{"$nulls":8},"on l'a dans le bilan synthetique"]
[]
[null,"Endettement financier net",{"$nulls":8},"on l'a dans le bilan synthetique"]
[]
[null,"Endettement net / EBE",{"$nulls":8},"on a end net / ebitda"]
[null,"DMLT dont CB / CAF",{"$nulls":8},"on l'a dans les ratios"]
[null,"Annuité d'amortissement (en K) / CAF",{"$nulls":8},"on a service de la dette / ebitda"]
[]
[null,"Fonds de roulement (FR)",{"$nulls":8},"on l'a dans le bilan synthetique"]
[null,"FRNG / CA HT * 360 ?",{"$nulls":8},"pas besoin"]
[null,"Besoin en Fonds de roulement (BFR)",{"$nulls":8},"on l'a dans le bilan synthetique"]
[null,"BFR / CA HT * 360 ?",{"$nulls":8},"pas besoin"]
[null,"Trésorerie Nette",{"$nulls":8},"on l'a dans les ratios"]
[null,"Trésorerie nette / CA HT * 360 ?",{"$nulls":8},"on l'a dans les ratios"]
[]
[null,"Effectif",{"$nulls":8},"on l'a dans le bilan synthetique"]
[]
[{"$nulls":11},"est-ce qu'on met les lignes de détail de la formule pour le pavé des ratios ?"]
[]
["titre","BILAN ACTIF SYNTHETIQUE"]
[{"$nulls":11},"Démarche : repartir sur une trame quasi identique que pour les 2050, actif passif cr à la suite, et pas actif passif côte à côte"]
["sous-titre","ACTIF","N","% VAR","N-1","%VAR","N-2",{"$nulls":4},"Faut-il préciser si Nbre ou % ?"]
["durée","Durée de l'exercice",{"$nulls":9},"Reste à décider pour la situation patrimoniale"]
[]
["agrégat","Fonds commercial (brut)",{"$nulls":5},"010","G10","010"]
["agrégat","Ensemble des Autres immobilisations incorporelles (brut)",{"$nulls":5},"014","G11","014"]
["agrégat","Amortissements et provisions des immobilisations incorporelles",{"$nulls":5},"CY3","G12","012 + 016"]
["sous-total","Immobilisations Incorporelles Nettes",{"$nulls":5},"C0","G9","(010 + 014) - (012 + 016)"]
["agrégat","Terrains (brut)",{"$nulls":5},426,"G14","426"]
["agrégat","Ensemble des Autres Immobilisations corporelles (brut) yc Engts de CB",{"$nulls":5},"CY4","G15","028 - 426"]
["agrégat","Amortissements et provisions des immobilisations corporelles",{"$nulls":5},"E66","G16","030"]
[null,"Crédit Bail retraité ?",{"$nulls":5},"BISA06"]
["sous-total","Immobilisations Corporelles Nettes (yc Engts de CB)",{"$nulls":5},"C66","G13","028 - 030"]
[null,"Participations"]
[null,"Créances rattachées à des participations"]
["agrégat","Ensemble des immobilisations financières (brut)",{"$nulls":5},"040","G18","040"]
["agrégat","Amortissement des immobilisations financières",{"$nulls":5},"042","G19","042"]
["sous-total","Immobilisations Financières Nettes",{"$nulls":5},"C67","G17","040 - 042"]
["sous-total","ACTIF IMMOBILISE NET (yc ENGTS DE CB)",{"$nulls":5},"CY1","G7","044 - 048"]
["sous-total %","Total Immobilisation (Net ) en % du Total Actif (Net)",{"$nulls":5},"CY2","G8","[044 - 048]  /  [110 - 112]"]
["agrégat","Ensemble des Stocks et en-cours (Marchandises, Matières premières…) (brut)",{"$nulls":5},"CY6","G23","050 + 060"]
["agrégat","Dont encours"]
["agrégat","Provisions sur Stock et en-cours",{"$nulls":5},"CY7","G24","052 + 062"]
["sous-total","Stocks et en-cours Nets",{"$nulls":5},"C2","G22","(050 + 060) - (052 + 062)"]
["agrégat","Créances clients et comptes rattachés (brut) (yc effets escomptés non échus)",{"$nulls":5},"068","G26","068"]
["agrégat","Dont effets escomptés non échus"]
["agrégat","Dont Douteux"]
["agrégat","Ensemble des Autres créances et Réalisables (brut)",{"$nulls":5},"C4","G27","064 + 072 + 092"]
["agrégat","Provisions sur créances et Réalisables",{"$nulls":5},"C4A","G28","070 + 066 + 074 + 094"]
["sous-total","Créances clients et Réalisables Nets",{"$nulls":5},"C4001","G25","(068 + 064 + 072 + 092) - (070 + 066 + 074 + 094)"]
["sous-total","Ensemble des Stocks et Créances (Net) (yc effets escomptés non échus)",{"$nulls":5},"C5","G20","(050 + 060) - (052 + 062) + (068 + 064 + 072 + 092) - (070 + 066 + 074 + 094)"]
["sous-total %","Ensemble des Stocks et Créances (Net) en % du Total Actif (Net)",{"$nulls":5},"CY5","G21","[(050 + 060) - (052 + 062) + (068 + 064 + 072 + 092) - (070 + 066 + 074 + 094)]  /  [110 - 112]"]
["ratio %","BFR Besoin en Fonds de Roulement BRUT",{"$nulls":5},"CY8","G29","[(050 + 060) + (068 + 064 + 072 + 092)]  -  [164 + 166 + 172 + 175 + 174]"]
["ratio %","BFR Besoin en Fonds de Roulement NET",{"$nulls":5},"C19","G30","(050 + 060 - 052 - 062) + (068 + 064 + 072 + 092 - 070 - 066 - 074 - 094)  -  (164 + 166 + 172 + 175 + 174)"]
[null,"Avances et acomptes versés"]
[null,"Charges constatées d'avance"]
[null,"Autres créances d'exploitation"]
[null,"Autres provisions",{"$nulls":8},"est-ce qu'on met un \"-\" devant ?"]
[null,"Créances d'exploitation nettes"]
[null,"Groupe et Associés"]
[null,"Autres créances Hors exploitation"]
[null,"Provisions",{"$nulls":8},"est-ce qu'on met un \"-\" devant ?"]
[null,"Créances Hors exploitation nettes"]
[null,"STOCKS ET REALISABLES NETS"]
["agrégat","Valeurs Mobilières de Placement (brut)",{"$nulls":5},"E12","G33","080"]
["agrégat","Disponibilités (brut)",{"$nulls":5},"084","G34","084"]
["agrégat","Provisions sur disponibilités et VMP",{"$nulls":5},"CY10","G35","082 + 086"]
["sous-total","TRESORERIE ACTIF NET ",{"$nulls":5},"C6","G31","(080 + 084) - (082 + 086)"]
["sous-total %","Trésorerie Actif (Net) en % du Total Actif (Net)",{"$nulls":5},"CY9","G32","[(080 + 084) - (082 + 086)]  /  [110 - 112]"]
["total","TOTAL ACTIF NET",{"$nulls":5},"CY11","G36","110 - 112"]
[]
[]
["titre","BILAN PASSIF SYNTHETIQUE"]
[]
["sous-titre","PASSIF","N","% VAR","N-1","%VAR","N-2"]
["durée","Durée de l'exercice"]
[]
["agrégat","Capital social",{"$nulls":5},"120","G40","120"]
["agrégat","(-) Capital non appelé"]
["agrégat","Primes d'émission, de fusion…+ écart de réévaluation"]
["agrégat","Ensemble des Réserves et Report à nouveau",{"$nulls":5},"CY56","G41","126 + 130 + 132 + 134"]
["agrégat","Report à nouveau"]
["agrégat","Résultat de l'exercice",{"$nulls":5},"E21","G42","136"]
["agrégat","Ensemble des autres postes (Subventions, Primes…)",{"$nulls":5},"CY13","G43","124 + 137 + 140"]
[null,"Provisions réglementées"]
[null,"Ecarts de conversion passif"]
[null,"Autres fonds propres"]
[null,"Provisions pour risques et charges et subventions d'investissement"]
[null,"(-) Non valeurs"]
["sous-total","TOTAL CAPITAUX PROPRES",{"$nulls":5},142,"G38","142"]
["sous-total %","Total Capitaux propres en % du Total Passif",{"$nulls":5},"CY12","G39","142  /  180"]
["sous-total","PROVISIONS POUR RISQUES ET CHARGES",{"$nulls":5},154,"G44","154"]
["sous-total %","Total Provisions en % du Total Passif",{"$nulls":5},"CY14","G45","154  /  180"]
[null,"Groupe et Associés"]
[null,"Emprunts participatifs"]
[null,"Emprunts obligataires convertibles"]
[null,"QUASI FONDS PROPRES"]
["agrégat","Emprunts et dettes assimilées (yc Engts de CB)",{"$nulls":5},156,"G48","156"]
["agrégat","Comptes Courants d'Associés",{"$nulls":5},173,"G49","173"]
[null,"Crédits-baux"]
[null,"Ensemble des Dettes financières divers MLT (hors emprunts participatifs)"]
["sous-total","TOTAL DES DETTES FINANCIERES",{"$nulls":5},"CY15","G46","156 + 173"]
["sous-total %","Total Dettes financières en % du Total Passif",{"$nulls":5},"CY16","G47","[156 + 173]  /  180"]
["ratio %","FRNG Fonds de Roulement Net Global",{"$nulls":5},"CY17","G50","[142 + 154 + 195]  -  [044 - 048]"]
["ratio %","GEARING BRUT",{"$nulls":5},"CY18","G51","[156 + 173]  /  142"]
["ratio %","GEARING NET",{"$nulls":5},"CY19","G52","[(156 + 173) - ((080 + 084) - (082 + 086))]  /  142"]
[null,"CAPITAUX PERMANENTS (4)"]
[null,"Avances et acomptes reçus"]
["agrégat","Dettes Fournisseurs et comptes rattachés",{"$nulls":5},166,"G55","166"]
["agrégat","Ensemble des Autres dettes non financières",{"$nulls":5},"C14","G56","164 + 172 + 175 +174"]
[null,"Autres dettes d'exploitation"]
["sous-total","TOTAL DES DETTES NON FINANCIERES",{"$nulls":5},"C15","G53","164 + 166 + 172 + 175 + 174"]
["sous-total %","Total Dettes non financières en % du Total Passif",{"$nulls":5},"CY20","G54","[164 + 166 + 172 + 175 + 174]  /  180"]
[null,"EXIGIBLE (5)"]
[null,"Obligations cautionnées"]
[null,"Dettes bancaires Court Terme"]
[null,"Dont Effets escomptés non échus"]
[null,"TRESORERIE PASSIF (6)"]
["total","TOTAL PASSIF (yc EENE et Engts de CB ré-incorporés)",{"$nulls":5},180,"G57","180"]
[]
[]
["titre","COMPTE DE RESULTAT SYNTHETIQUE"]
["sous-titre","COMPTE DE RESULTAT","N","% VAR","N-1","%VAR","N-2"]
["durée","Durée de l'exercice"]
[]
["agrégat","Chiffre d'Affaires HT",{"$nulls":5},"C25","G59","210 + 214 + 218"]
["agrégat","Dont % en France",{"$nulls":5},"C27","G60","[(210 + 214 + 218) - (209 + 215 + 217)]  /  (210 + 214 + 218)"]
["agrégat","Dont Vente de Marchandises",{"$nulls":5},210,"G61","210"]
["agrégat","Dont Production vendue (biens et services)",{"$nulls":5},"CY21","G62","214 + 218"]
["agrégat","Production stockée et immobilisée",{"$nulls":5},"CY22","G63","222 + 224"]
["agrégat","Production immobilisée",{"$nulls":5},"BISR26"]
["agrégat","PRODUCTION",{"$nulls":5},"BISR27"]
["agrégat","Ensemble des Achats (Marchandises, Matières premières…)",{"$nulls":5},"C29","G64","234 + 238"]
["agrégat","Ensemble des Variations de stocks (Marchandises, Matières premières…)",{"$nulls":5},"C30","G65","236 + 240"]
[null,"MARGE BRUTE ",{"$nulls":8},"Ici AEF met un % du CA vs une VAR de la MB"]
["ratio %","Marge de Production",{"$nulls":5},"C32","G66","(210 + 214 + 218 + 222 + 224) - (234 + 238 + 236 + 240)"]
["ratio %","Taux de Marge de Production en % du CA",{"$nulls":5},"CY23","G67","[(210 + 214 + 218 + 222 + 224) - (234 + 238 + 236 + 240)]  /  [210 + 214 + 218]"]
["agrégat","Autres achats et charges externes ",{"$nulls":5},242,"G68","242"]
[null,"Dont sous traitance"]
["ratio %","Valeur Ajoutée",{"$nulls":5},"CY24","G69","(210 + 214 + 218 + 222 + 224) - (234 + 238 + 236 + 240) - 242"]
["ratio %","Taux de Valeur Ajoutée en % du CA",{"$nulls":5},"CY25","G70","[(210 + 214 + 218 + 222 + 224) - (234 + 238 + 236 + 240) - 242]  /  [210 + 214 + 218]"]
["agrégat","Subventions d'exploitation",{"$nulls":5},226,"G71","226"]
["agrégat","Salaires, Traitements et charges sociales ",{"$nulls":5},"C35","G72","250 + 252"]
["agrégat","Impôts et taxes",{"$nulls":5},244,"G73","244"]
["ratio %","EBE EXCEDENT BRUT D'EXPLOITATION",{"$nulls":5},"CY26","G74","270 - (230 - 262) + (254 + 256)"]
["ratio %","EBE en % du CA",{"$nulls":5},"CY27","G75","[270 - (230 - 262) + (254 + 256)]  /  [210 + 214 + 218]"]
["agrégat","Autres produits - Autres charges",{"$nulls":5},"CY28","G76","230 - 262"]
["ratio %","EBITDA (EARNING BEFORE INTEREST, TAXES, DEPRECIATION AND AMORTIZATION)",{"$nulls":5},"CI6","G77","270 + (254 + 256)"]
["ratio %","EBITDA en % du CA",{"$nulls":5},"CY30","G78","[270 + (254 + 256)]  /  [210 + 214 + 218]"]
["agrégat","Ensemble des dotations aux amortissements et Provisions d'exploitation",{"$nulls":5},"CY30","G79","254 + 256"]
["sous-total","RESULTAT D'EXPLOITATION",{"$nulls":5},270,"G80","270"]
["ratio %","ROS Résultat d'Exploitation en % du CA",{"$nulls":5},"CY32","G81","270  /  [210 + 214 + 218]"]
["agrégat","Produits financiers",{"$nulls":5},280,"G82","280"]
["agrégat","Charges financières",{"$nulls":5},"E45","G83","294"]
["sous-total","RESULTAT FINANCIER",{"$nulls":5},"CY33","G84","280 - 294"]
["sous-total","RESULTAT COURANT AVANT IMPOTS (RCAI)",{"$nulls":5},"CY34","G85","270 + 280 - 294"]
["ratio %","RCAI en % du CA",{"$nulls":5},"CY35","G86","[270 + 280 - 294]  /  [210 + 214 + 218]"]
["agrégat","Produits exceptionnels ",{"$nulls":5},290,"G87","290"]
["agrégat","Charges exceptionnelles ",{"$nulls":5},300,"G88","300"]
["sous-total","RESULTAT EXCEPTIONNEL",{"$nulls":5},"CY36","G89","290 - 300"]
[null,"(-) Frais financiers CB retraité ",{"$nulls":5},"BISP52",null,null,"La colonne % ici sert à mettre le ratio FF / EBE vs la VAR des FF"]
[null,"(+) Produits financiers nets d'autres charges",{"$nulls":5},"BISP53"]
[null,"(+) Autres produits et charges financières",{"$nulls":5},"BISP54",null,null,"pourquoi un \"+\" ? À vérifier"]
[null,"EBE après Frais financiers (retraité)",{"$nulls":5},"BISP55"]
[null,"(+) Autres produits - Autres charges (2)",{"$nulls":5},"BISP56"]
[null,"(+) Subventions d'exploitation (3)",{"$nulls":5},"BISP57"]
[null,"(+) Produits - Charges exceptionnelles de gestion",{"$nulls":5},"BISP58"]
["agrégat","Impôts sur les Sociétés",{"$nulls":5},306,"G90","306"]
[null,"(-) Dotations aux amortissements et Provisions d'exploitation"]
[null,"(-) Dotations aux provisions"]
[null,"(+) Transferts de charges"]
[null,"(+) Reprises sur amortissements et provisions d'exploitation"]
[null,"(+) Variation des provisions exceptionnelles"]
["ratio %","CAF Capacité d'Autofinancement",{"$nulls":5},"CY37","G91","270  + (254 + 256) + 280 - 294 + 290 - (300 - 347 - 348) - 306"]
["ratio %","CAF en % du CA",{"$nulls":5},"CY38","G92","[270 +  (254 + 256) + 280 - 294 + 290 - (300 - 347 - 348) - 306]  /  [210 + 214 + 218]"]
["total","RESULTAT NET",{"$nulls":5},310,"G93","310"]
["ratio %","RN en % du CA",{"$nulls":5},"CY39","G94","310  /  [210 + 214 + 218]"]
[null,"CAPACITE D'AUTOFINANCEMENT (CAF)",{"$nulls":8},"Ici AEF met un % du CA vs une VAR de la CAF"]
[null,"(-) Dotation aux amortissements de crédits-baux"]
[null,"CAF NON RETRAITEE"]
[]
[]
["effectif","Effectif Moyen du Personnel",{"$nulls":5},376,"G96","376"]
[]
[]
[null,"ANALYSE DES FLUX FINANCIERS"]
[null,"ANALYSE DES FLUX FINANCIERS","N",null,"N-1",null,"N-2",{"$nulls":3},"Ici, pas de colonne Variation en %"]
[null,"Durée de l'exercice"]
[null,"EXCEDENT BRUT D'EXPLOITATION (CB retraité)"]
[null,"Variation des postes de stocks"]
[null,"Variation du poste \"Clients et EENE\""]
[null,"Variation des autres créances d'exploitation"]
[null,"Variation du poste \"Fournisseurs\""]
[null,"Variation des autres dettes d'exploitation"]
[null,"(-) Variation du BFRE"]
[null,"(-) Production immobilisée"]
[null,"EXCEDENT DE TRESORERIE D'EXPLOITATION"]
[null,"(-) Frais financiers (yc CB)"]
[null,"(-) Paiement IS"]
[null,"(-) Paiement Participation"]
[null,"(-) Flux lié au Hors exploitation"]
[null,"(-) Paiement Autres charges"]
[null,"(+) Encaissement Autres produits"]
[null,"(+) Influence des transferts de charges"]
[null,"FLUX DE TRESORERIE GENERE PAR L'ACTIVITE"]
[null,"Acquisitions"]
[null,"Variation Dettes sur Immobilisations"]
[null,"Production immobilisée"]
[null,"Cessions d'immobilisations"]
[null,"Réduction d'immobilisations financières : prêts"]
[null,"(-) Flux de trésorerie lié aux investissements"]
[null,"SOLDE DE TRESORERIE APRES INVESTISSEMENTS"]
[null,"Augmentation de capital en numéraire"]
[null,"Augmentation des autres fonds propres"]
[null,"Paiement dividendes"]
[null,"Variation des subventions d'investissements"]
[null,"Nouveaux emprunts"]
[null,"Remboursement d'emprutns (yc CB)"]
[null,"Variation de Comptes Courants d'Associés"]
[null,"(+) Flux de trésorerie lié au financement"]
[null,"Ajustement (Intérêts courus, prêts, crédit-bail, erreurs comptables…)"]
[null,"VARIATION NETTE DE TRESORERIE"]
[null,"Variation des disponibilités"]
[null,"Variation des concours Court Terme"]
[null,"(+) Solde net de trésorerie de l'exercice précédent"]
[null,"SOLDE NET DE TRESORERIE DE L'EXERCICE"]
[]
[]
["titre","RATIOS"]
["durée","Durée de l'exercice"]
[]
["sous-titre ratios","RATIOS D'ACTIVITE","N",null,"N-1",null,"N-2"]
["sous-total ratios","EXPLOITATION"]
[null,"Variation du CA"]
[null,"BFR d'exploitation / CA HT * 360"]
[null,"(Clients + EENE) / CA TTC * 360"]
[null,"Fournisseurs / Achats TTC * 360"]
["agrégat","Stocks * 360",{"$nulls":5},"CY40","G152","360 × STCK_TOT_NET","360 * (050 + 060 - 052  - 062)"]
["agrégat","Chiffre d’affaires",{"$nulls":5},"C25","G153","CHF_AFF","210 + 214 + 218"]
["ratio indicateurs","Stocks en nbre de jours de CA",{"$nulls":5},"CY42","G154","STOCK_TO_CA","(050 + 060 - 052  - 062) / (210 + 214 + 218)"]
["agrégat","Stocks * 360",{"$nulls":5},"CY40","G155","360 × STCK_TOT_NET","360 * (050 + 060 - 052  - 062)"]
["agrégat","1,20 × Achats (Marchandises, Matières premières et Autres)",{"$nulls":5},"CY43","G156","1,2 × (234 + 238 + 242)","1,2 × (234 + 238 + 242)"]
["ratio indicateurs","Délai de rotation des stocks",{"$nulls":5},"CI21","G157","TX_ROT_STOCK","(360 * (050 + 060 - 052  - 062)) / [1,2 × (234 + 238 + 242)]   "]
["agrégat","Clients et comptes rattachés (en net) TTC * 360",{"$nulls":5},"C3A","G158","360 × (068 - 070)","360 × (068 - 070)"]
["agrégat","[Chiffre d’Affaires France (TTC) + Chiffre d'Affaires Export (HT)] x 360",{"$nulls":5},"CY44","G159","1,2 × (CHF_AFF - 209 - 215 - 217) + (209 + 215 + 217)","1,2 × ( (210 + 214 + 218) - 209 - 215 - 217) + (209 + 215 + 217)"]
["ratio indicateurs","Délai de rotation Clients",{"$nulls":5},"CI1","G160","TX_ROT_CLIENT","[360 × (068 - 070)]  /  [1,2 × ( (210 + 214 + 218)- 209 - 215 - 217) + 209 + 215 + 217]  \n"]
["agrégat","Dettes fournisseurs et comptes rattachés TTC * 360",{"$nulls":5},"CY45","G161","360 × 166","360 × 166"]
["agrégat","1,20 × Achats (Marchandises, Matières premières et Autres)",{"$nulls":5},"CY46","G162","1,2 × (234 + 238 + 242)","1,2 × (234 + 238 + 242)"]
["ratio indicateurs","Délai de rotation Fournisseurs",{"$nulls":5},"CI2","G163","TX_ROT_FOURN","[360 × 166]  /  [1,2 × (234 + 238 + 242)]  "]
["agrégat","BFR Net * 360",{"$nulls":5},"CY47","G164","360 × BFR_NET","360*((050 + 060 - 052 - 062) + (068 + 064 + 072 + 092 - 070 - 066 - 074 - 094)  -  (164 + 166 + 172 + 175 + 174))"]
["agrégat","Chiffre d’affaires",{"$nulls":5},"C25","G165","CHF_AFF","210 + 214 + 218"]
["ratio indicateurs","Délai de rotation du BFR Net",{"$nulls":5},"CI23","G166","TX_ROT_BFR_NET"," 360*((050 + 060 - 052 - 062) + (068 + 064 + 072 + 092 - 070 - 066 - 074 - 094)  -  (164 + 166 + 172 + 175 + 174)) / (210 + 214 + 218)"]
[null,"Matières premières et Marchandises / Stock global"]
[null,"Encours de production / Stock global"]
[null,"Produits finis / Stock global"]
[]
["sous-total ratios","RENTABILITE"]
["agrégat","(1-TIS) x (Résultat d'Exploitation + Bénéfice attribué + Perte supportée)",{"$nulls":5},"CY48","G173","0,75 × RES_EXP","0,75 * 310"]
["agrégat","BFR Net + Immobilisations",{"$nulls":5},"CY49","G174","BFR_NET + IMMO_TOT_NET","((050 + 060 - 052 - 062) + (068 + 064 + 072 + 092 - 070 - 066 - 074 - 094)  -  (164 + 166 + 172 + 175 + 174)) + (044 - 048)"]
["ratio indicateurs","Rentabilité économique des capitaux engagés",{"$nulls":5},"CI24","G175","ROCE","0,75 * 310 / (((050 + 060 - 052 - 062) + (068 + 064 + 072 + 092 - 070 - 066 - 074 - 094)  -  (164 + 166 + 172 + 175 + 174)) + (044 - 048))"]
[null,"Marge brute / CA HT"]
[null,"Valeur ajoutée / Effectif"]
[null,"Frais de personnel (yc PEE) / Valeur ajoutée (CB retraité)"]
[null,"EBE / CA HT"]
[null,"Frais financiers / EBE"]
[null,"Frais financiers (yc CB) / EBE (retraité)"]
[null,"Résultat Net / CA HT"]
[null,"CAF / CA HT"]
[]
["sous-total ratios","REPARTITION"]
["agrégat","Charges de personnel + Participation + Charges sociales",{"$nulls":5},"C35","G188","250 + 252","250 + 252"]
["agrégat","Valeur ajoutée",{"$nulls":5},"CI3","G189","VAL_AJT","210 + 214 + 218 + 222 + 224 - 234 - 238 - 236 - 240 - 242"]
["ratio indicateurs","Valeur ajoutée revenant aux salariés (et aux organismes sociaux)",{"$nulls":5},"CI4","G190","VAL_AJT_SALARIES","(250 + 252) / (210 + 214 + 218 + 222 + 224 - 234 - 238 - 236 - 240 - 242)"]
[]
[]
["sous-titre ratios","RATIOS D'INVESTISSEMENT"]
["sous-total ratios","ACTIFS"]
["agrégat","Immobilisations corporelles nettes",{"$nulls":5},"C66","G195","028 - 030","028 - 030"]
["agrégat","Immobilisations corporelles brutes",{"$nulls":5},"028","G196","028","028"]
["ratio indicateurs","Ratio de vétusté",{"$nulls":5},"CI5","G197","RT_VETUST","(028 - 030) / 028"]
[]
[]
["sous-titre ratios","RATIOS DE LIQUIDITE"]
["sous-total ratios","TRESORERIE"]
["agrégat","Disponible ",{"$nulls":5},"CI25","G211","TRES_DISPO","080 - 082 + 084 - 086"]
["agrégat","Chiffre d'affaires",{"$nulls":5},"C25","G212","CHF_AFF","210 + 214 + 218"]
["ratio indicateurs","Trésorerie disponible sur CA",{"$nulls":5},"CI26","G213","DISPO_TO_CHF_AFF","(080 - 082 + 084 - 086) / (210 + 214 + 218)"]
["agrégat","Trésorerie Nette",{"$nulls":5},"BISI28","G214","TRES_NET","non dispo. NC"]
["agrégat","Chiffre d'affaires",{"$nulls":5},"C25","G215","CHF_AFF","210 + 214 + 218"]
["ratio indicateurs","Trésorerie nette sur CA",{"$nulls":5},"BISI30","G216","TRES_NET_TO_CHF_AFF","NC"]
[]
["sous-total ratios","LIQUIDITE"]
["agrégat","Actif circulant en valeur nette (retraitement des charges constatées d'avances)",{"$nulls":5},"BISI31",null,"NC","NC"]
["agrégat","Dettes Financières CT + Dettes non Financières",{"$nulls":5},"BISI32",null,"NC","NC"]
["ratio indicateurs","Ratio de liquidité générale",{"$nulls":5},"BISI33","G219","RT_LIQUID_GEN","NC (DET_FIN_CT non isolable)"]
["agrégat","Trésorerie et equivalant de trésorerie",{"$nulls":5},"CI25","G223","TRES_DISPO","080 - 082 + 084 - 086"]
["agrégat","Dettes financières à moins d'un an + Dettes non Financières",{"$nulls":5},"BISI35","G224","DET_FIN_CT + DET_NOFIN_TOT","NC"]
["ratio indicateurs","Ratio de liquidité cash",{"$nulls":5},"BISI36","G225","RT_LIQUID_CASH","NC"]
[]
[]
["sous-titre ratios","RATIOS D'ENDETTEMENT"]
["sous-total ratios","LEVIER"]
["agrégat","Total Dettes Financières ",{"$nulls":5},156,"G227","DET_FIN_TOT ",156]
["agrégat","EBITDA",{"$nulls":5},"CI6","G228","EBITDA","270 + (254 + 256)"]
["ratio indicateurs","Levier Brut (couverture de la Dette Financière Brute par l'EBITDA)",{"$nulls":5},"CI7","G229","LVRG_BRT","156 / (270 + 254 + 256)"]
["agrégat","Dettes Financières Nettes ",{"$nulls":5},"CI8","G230","DET_FIN_NET","156  -  [(080 + 084) - (082 + 086)]"]
["agrégat","EBITDA",{"$nulls":5},"CI6","G231","EBITDA","270 + (254 + 256)"]
["ratio indicateurs","Levier Net (couverture de la Dette Financière Nette par l'EBITDA)",{"$nulls":5},"CI9","G232","LVRG_NET","(156  -  ((080 + 084) - (082 + 086))) / (270 + 254 + 256)"]
[]
["sous-total ratios","DSCR & ICR"]
["agrégat","EBITDA - Impôt sur les bénéfices",{"$nulls":5},"CY52","G233","EBITDA - IMP_SOC","270 + 254 + 256 - 306"]
["agrégat","Service de la Dette",{"$nulls":5},"BISI44","G234","DET_SERV","Proxy proposé : Max{(156-1  - 156) ; 0} + 294 "]
["ratio indicateurs","DSCR (Debt Service Coverage Ratio Corp)",{"$nulls":5},"BISI45","G235","DSCR","(270 + 254 + 256 - 306) / (Max{(156-1  - 156) ; 0} + 294)"]
["agrégat","EBITDA - Impôt sur les bénéfices",{"$nulls":5},"CY52","G239","EBITDA - IMP_SOC","270 + 254 + 256 - 306"]
["agrégat","Charge d'intérêts",{"$nulls":5},294,"G240","CHG_FIN_INT",294]
["ratio indicateurs","ICR (Interest Coverage Ratio)",{"$nulls":5},"CI10","G241","ICR","(270 + 254 + 256 - 306) / 294"]
[]
["sous-total ratios","SUR CAF"]
["agrégat","Dette Financière MLT ",{"$nulls":5},"BISI49","G251","DET_FIN_MLT","MLT non isolable. NC"]
["agrégat","Capacité d'Autofinancement",{"$nulls":5},"CI11","G252","CAF","270 + (254 + 256) + 280 - 294 + 290 - (300 - 347 - 348) - 306"]
["ratio indicateurs","Capacité de remboursement MLT (couverture Dette Financière MLT par la CAF)",{"$nulls":5},"BISI51","G253","CAPA_REMBO_MLT","NC"]
[]
["sous-total ratios","SUR CFO & FCF"]
["agrégat","Total Dettes Financières (CT et MLT) ",{"$nulls":5},156,"G254","DET_FIN_TOT",156]
["agrégat","Free Cash Flow",{"$nulls":5},"CI12","G255","CSH_FLW_FREE"]
["ratio indicateurs","Couverture de la Dette Financière Brute par le Free Cash Flow",{"$nulls":5},"CI13","G256","DET_BRT_TO_FREE"]
["agrégat","Dettes Financières Nette (CT et MLT) ",{"$nulls":5},"CI8","G257","DET_FIN_NET","156  -  [(080 + 084) - (082 + 086)]"]
["agrégat","Free Cash Flow",{"$nulls":5},"CI12","G258","CSH_FLW_FREE"]
["ratio indicateurs","Couverture de la Dette Financière Nette par le Free Cash Flow",{"$nulls":5},"CI14","G259","DET_FIN_TO_FREE"]
[]
[]
["sous-titre ratios","RATIOS DE STRUCTURE"]
["agrégat","Total des dettes financières (CT et MLT) ",{"$nulls":5},156,"G264","DET_FIN_TOT",156]
["agrégat","Total dettes financières (CT et MLT) + Total Capitaux Propres",{"$nulls":5},"CY54","G265","DET_FIN_TOT + CAP_PROP_TOT","156 + 142"]
["ratio indicateurs","Dettes Financières & Capitaux propres (Debt-To-Capital Ratio)",{"$nulls":5},"CI15","G266","DEBT_TO_CAP","156 / (156 + 142)"]
["agrégat","Total Dettes * + Engagements de crédit-bail + Effets portés à l'escompte non échus ",{"$nulls":5},176,"G267",176,176]
["agrégat","Total Capitaux Propres",{"$nulls":5},142,"G268","CAP_PROP_TOT","142"]
["ratio indicateurs","Total Dettes Sur Capitaux propres (Debt-To-Equity Ratio)",{"$nulls":5},"CI16","G269","DEBT_TO_EQTY","176 / 142"]
["agrégat","Total Dettes",{"$nulls":5},176,"G270",176,176]
["agrégat","Total Bilan",{"$nulls":5},180,"G271","TOT_BIL","180"]
["ratio indicateurs","Total Dettes Sur Total Bilan",{"$nulls":5},180,"G272","DEBT_TO_BIL","176 / 180"]
["agrégat","Total Capitaux Propres",{"$nulls":5},142,"G273","CAP_PROP_TOT ","142"]
["agrégat","Total Bilan (avec engagements de crédit-bail et EENE)",{"$nulls":5},180,"G274","TOT_BIL","180"]
["ratio indicateurs","Autonomie Financière (Total Capitaux propres / Total Bilan)",{"$nulls":5},"CI17","G275","RT_AUTO_FIN","142 / 180"]
["agrégat","FRNG * 360",{"$nulls":5},"CY55","G282","360 × FRNG","360 * ([142 + 154 + 195]  -  [044 - 048])"]
["agrégat","Chiffre d'affaires",{"$nulls":5},"C25","G283","CHF_AFF","210 + 214 + 218"]
["ratio indicateurs","Fonds de Roulement en Nbre de jours de CA",{"$nulls":5},"CI27","G284","TX_FRNG","(360 * ([142 + 154 + 195]  -  [044 - 048])) / (210 + 214 + 218)"]
[]
[]
[null,"EQUILIBRE BILANCIEL"]
[null,"BFR NET"]
[null,"FRNG"]
[null,"TRESO DISPO"]
[null,"TRESO DEC"]
[]
[]
[null,"STRUCTURE"]
[null,"Capitaux propres"]
[null,"Total Bilan"]
[null,"Capitaux propres  / Total Bilan (yc crédit-bail retraité)",{"$nulls":8},"qu'est-ce que \"non valeur\" ? Retraitement CB ?"]
[null,"Fonds propres Nets des non valeurs / Total Bilan"]
[]
[]
[null,"DMLT (yc CBR) / Fonds propres"]
[null,"DMLT (yc CBR) / CAF"]
[null,"Endettement net / EBE (CB retraité)"]
[null,"FRNG / BFR"]
[null,"Trésorerie Nette"]
[null,"ETE (Excédent de Trésorerie d'Exploitation) ",{"$nulls":8},"ETE ou excédent de tréso d'exploit ?"]
[null,"ETE (Excédent de Trésorerie d'Exploitation) / Annuité d'emprunt (K+Int)"]
[]
[null,"AUTRES"]
[null,"Immobilisations corporelles nettes / Immobilisations brutes"]
[null,"Production propre TTC"]
[null,"Charges de personnel (Hors personnel extérieur) / VA"]
[null,"Production propre HT /Effectif En Keuros"]
[null,"Profitabilité"]
[null,"% sous-traitance"]
[null,"Trésorerie nette en jours de production TTC"]
[null,"Délai Fournisseurs en jours de production TTC"]
[null,"Délai Clients en jours de production TTC"]

{"sheet":"BNC2035 TRAME INITIALE AEF","index":4,"n_rows":135,"n_cols":7,"rows_kept":135,"hidden":true,"merged":[[3,2,8,2],[3,4,8,4],[3,6,8,6],[42,1,42,2],[42,3,42,4],[42,5,42,6],[171,0,171,6],[214,0,214,6]]}
[]
["SOLDES INTERMEDIAIRES DE GESTION - LIASSE 2035"]
[]
["EXERCICE ARRETE AU","2007-01-01","%","2008-01-01","%","2009-01-01","%"]
["(Nbre de mois de l'exercice",12,null,12,null,12]
["Unité-Devise)","U – EUR",null,"U – EUR",null,"U – EUR"]
["Conforme moteur","NIE",null,"NIO",null,"Non"]
["Gestionnaire","s_etab_crtn_Nmoins2",null,"s_etab_crtn_Nmoins1",null,"s_etab_crtn_N"]
["Origine","s_codeOrigCrtn_Nmoins2",null,"s_codeOrigCrtn_Nmoins1",null,"s_codeOrigCrtn_NmoinsN"]
[]
["= CHIFFRE D'AFFAIRES HT ","s_AD_Nmoins2",999,"s_AD_Nmoins1",999,"s_AD_N",999]
["Evolution CAHT (Base annuelle)","s_A100_Nmoins2",null,"s_A100_Nmoins1",null,"s_A100_N"]
[]
[" - Achats HT","s_BA_Nmoins2",null,"s_BA_Nmoins1",null,"s_BA_N"]
[]
["= MARGE BRUTE","s_A3_Nmoins2",999,"s_A3_Nmoins1",999,"s_A3_N",999]
[]
[" - Autres achats & charges externes","s_A4_Nmoins2",null,"s_A4_Nmoins1",null,"s_A4_N"]
[]
["= VALEUR AJOUTEE","s_A5_Nmoins2",999,"s_A5_Nmoins1",999,"s_A5_N",999]
[]
[" - Impôts et Taxes","s_A6_Nmoins2",null,"s_A6_Nmoins1",null,"s_A6_N"]
[" - Frais de Personnel (dont intérim)","s_A7_Nmoins2","s_A700_Nmoins2 ","s_A7_Nmoins1","s_A700_Nmoins1 ","s_A7_N","s_A700_N "]
[]
["= EBE","s_A8_Nmoins2",999,"s_A8_Nmoins1",999,"s_A8_N",999]
[]
[" + Produits financiers","s_AE_Nmoins2",null,"s_AE_Nmoins1",null,"s_AE_N"]
[" - Charges financières","s_BN_Nmoins2","s_A1000_Nmoins2 ","s_BN_Nmoins1","s_A1000_Nmoins1 ","s_BN_N","s_A1000_N "]
[]
["= REB après frais financiers","s_A12_Nmoins2",999,"s_A12_Nmoins1",999,"s_A12_N",999]
[]
[" + Gains divers","s_AF_Nmoins2",null,"s_AF_Nmoins1",null,"s_AF_N"]
[" - Pertes diverses","s_BP_Nmoins2",null,"s_BP_Nmoins1",null,"s_BP_N"]
[" + Autres produits","s_A15_Nmoins2",null,"s_A15_Nmoins1",null,"s_A15_N"]
[" - Autres charges","s_A16_Nmoins2",null,"s_A16_Nmoins1",null,"s_A16_N"]
[]
["=> Capacité d’AutoFinancement ","s_A20_Nmoins2",999,"s_A20_Nmoins1",999,"s_A20_N",999]
[]
[" - Amortissements & Provisions","s_A25_Nmoins2",null,"s_A25_Nmoins1",null,"s_A25_N"]
[]
["=> RESULTAT NET","s_A45_Nmoins2",null,"s_A45_Nmoins1",null,"s_A45_N"]
[]
["Effectif (Annexe II)","s_NS_Nmoins2",null,"s_NS_Nmoins1",null,"s_NS_N"]
[]
[]
["SITUATION PATRIMONIALE 2035"]
[]
["RESSOURCES ANNUELLES","2007-01-01","2008-01-01","2009-01-01"]
["PROFESSIONNELLES"]
["    . Résultat Net Comptable","s_H18_Nmoins2","s_H18_Nmoins1","s_H18_N"]
["    . Amortissement & Provisions","s_A25_Nmoins2","s_A25_Nmoins1","s_A25_N"]
["    . Frais Financiers","s_BN_Nmoins2","s_BN_Nmoins1","s_BN_N"]
["      => EBE de l'exercice","s_H19_Nmoins2","s_H19_Nmoins1","s_H19_N"]
["    . Nbre de mois de l'exercice","s_NBEX_Nmoins2","s_NBEX_Nmoins1","s_NBEX_N"]
[]
["    . EBE (Base annuelle)","s_H20_Nmoins2","s_H20_Nmoins1","s_H20_N"]
["    . Autres","s_TT20_Nmoins2","s_TT20_Nmoins1","s_TT20_N"]
["TOTAL (1)","s_H25_Nmoins2","s_H25_Nmoins1","s_H25_N"]
["PRIVEES"]
["    . Salaire Interne Conjoint","s_TT26_Nmoins2","s_TT26_Nmoins1","s_TT26_N"]
["    . Revenus extérieurs Conjoint","s_TT27_Nmoins2","s_TT27_Nmoins1","s_TT27_N"]
["    . Revenus Fonciers Bruts","s_TT29_Nmoins2","s_TT29_Nmoins1","s_TT29_N"]
["    . Revenus Valeurs mobilières","s_TT30_Nmoins2","s_TT30_Nmoins1","s_TT30_N"]
["    . BIC-BNC (Autres affaires)","s_TT31_Nmoins2","s_TT31_Nmoins1","s_TT31_N"]
["    . Autres (dt Alloc. Fam. - Pension Alimentaire…)","s_TT32_Nmoins2","s_TT32_Nmoins1","s_TT32_N"]
["TOTAL (2)","s_H30_Nmoins2","s_H30_Nmoins1","s_H30_N"]
[]
["TOTAL (1)+(2)","s_H35_Nmoins2","s_H35_Nmoins1","s_H35_N"]
[]
["CHARGES ANNUELLES","2007-01-01","2008-01-01","2009-01-01"]
["PROFESSIONNELLES"]
["    . Ech Prêts (K+1) CE","s_TT02_Nmoins2","s_TT02_Nmoins1","s_TT02_N"]
["    . Ech Prêts (K+1) Autres Banques","s_TT03_Nmoins2","s_TT03_Nmoins1","s_TT03_N"]
["    . Frais financiers CT","s_TT04_Nmoins2","s_TT04_Nmoins1","s_TT04_N"]
[]
["TOTAL (3)","s_H05_Nmoins2","s_H05_Nmoins1","s_H05_N"]
["PRIVEES"]
["    . Loyer habitation","s_TT10_Nmoins2","s_TT10_Nmoins1","s_TT10_N"]
["    . IRPP","s_TT11_Nmoins2","s_TT11_Nmoins1","s_TT11_N"]
["    . Autre (Pension Alimentaire…)","s_TT12_Nmoins2","s_TT12_Nmoins1","s_TT12_N"]
["    . Ech Prêts (K+1) CE","s_TT13_Nmoins2","s_TT13_Nmoins1","s_TT13_N"]
["    . Ech Prêts (K+1) Autres Banques","s_TT14_Nmoins2","s_TT14_Nmoins1","s_TT14_N"]
["TOTAL (4)","s_H10_Nmoins2","s_H10_Nmoins1","s_H10_N"]
[]
["TOTAL (3)+(4)","s_H15_Nmoins2","s_H15_Nmoins1","s_H15_N"]
[]
["DISPONIBLE :","s_H40_Nmoins2","s_H40_Nmoins1","s_H40_N"]
["NOMBRE DE PERSONNES AU FOYER:","s_TT01_Nmoins2","s_TT01_Nmoins1","s_TT01_N"]
["DISPONIBLE PAR PERSONNE :","s_H45_Nmoins2","s_H45_Nmoins1","s_H45_N"]
[]
[]
["SITUATION PATRIMONIALE 2035"]
[]
["PATRIMOINE","2007-01-01","2008-01-01","2009-01-01"]
[]
["PROFESSIONNEL"]
["    . Evaluation Biens Incorporels","s_TT42_Nmoins2","s_TT42_Nmoins1","s_TT42_N"]
["    . Evaluation Biens Immobiliers","s_TT48_Nmoins2","s_TT48_Nmoins1","s_TT48_N"]
["    . Divers","s_TT50_Nmoins2","s_TT50_Nmoins1","s_TT50_N"]
[]
["TOTAL (5)","s_H50_Nmoins2","s_H50_Nmoins1","s_H50_N"]
[]
["PRIVE"]
["    . Résidence Principale","s_TT60_Nmoins2","s_TT60_Nmoins1","s_TT60_N"]
["    . Autres Immobiliers","s_TT70_Nmoins2","s_TT70_Nmoins1","s_TT70_N"]
["    . Participation (évaluation)","s_TT72_Nmoins2","s_TT72_Nmoins1","s_TT72_N"]
["    . Epargne Financière (CE)","s_TT73_Nmoins2","s_TT73_Nmoins1","s_TT73_N"]
["    . Epargne Financière (Autres)","s_TT74_Nmoins2","s_TT74_Nmoins1","s_TT74_N"]
["    . Divers","s_TT75_Nmoins2","s_TT75_Nmoins1","s_TT75_N"]
[]
["TOTAL (6)","s_H55_Nmoins2","s_H55_Nmoins1","s_H55_N"]
[]
["TOTAL (5)+(6)","s_H60_Nmoins2","s_H60_Nmoins1","s_H60_N"]
[]
["ENDETTEMENT","2007-01-01","2008-01-01","2009-01-01"]
[]
["PROFESSIONNEL"]
["    . CRD CE","s_TT55A_Nmoins2","s_TT55A_Nmoins1","s_TT55A_N"]
["    . CRD Autres Banques","s_TT55B_Nmoins2","s_TT55B_Nmoins1","s_TT55B_N"]
["    . Autres","s_TT55C_Nmoins2","s_TT55C_Nmoins1","s_TT55C_N"]
[]
["TOTAL (7)","s_H65_Nmoins2","s_H65_Nmoins1","s_H65_N"]
[]
["PRIVE"]
["    . CRD CE","s_TT80A_Nmoins2","s_TT80A_Nmoins1","s_TT80A_N"]
["    . CRD Autres Banques","s_TT80B_Nmoins2","s_TT80B_Nmoins1","s_TT80B_N"]
["    . Autres","s_TT80C_Nmoins2","s_TT80C_Nmoins1","s_TT80C_N"]
[]
["TOTAL (8)","s_H70_Nmoins2","s_H70_Nmoins1","s_H70_N"]
[]
["TOTAL (7)+(8)","s_H75_Nmoins2","s_H75_Nmoins1","s_H75_N"]
[]
["PATRIMOINE NET ESTIME :","s_H80_Nmoins2","s_H80_Nmoins1","s_H80_N"]
[]
["ENGAGEMENTS DONNES :","s_TT90_Nmoins2","s_TT90_Nmoins1","s_TT90_N"]

{"sheet":"BNC2035 TRAME CIBLE AEF","index":5,"n_rows":39,"n_cols":11,"rows_kept":39,"merged":[[1,1,1,6],[44,1,44,8],[88,1,88,8],[132,1,132,8],[170,1,170,8],[213,1,213,8]]}
[]
["titre","COMPTE DE RESULTAT SYNTHETIQUE (RECETTES - DEPENSES)",{"$nulls":5},"CODES","LIGNES TEMPLATE","RUBRIQUES LIASSE OU FORMULE TEMPLATE"]
[]
["sous-titre","EXERCICE ARRETE AU","N","% VAR","N-1","%VAR","N-2"]
["durée","Durée de l'exercice - Devise"]
["agrégat","Conforme Moteur Notation "]
["agrégat","Gestionnaire "]
["agrégat","Origine Bilan "]
[]
["sous-total ratios","Chiffres d'Affaires HT",{"$nulls":5},"AD","G7","AD"]
["agrégat","Achats",{"$nulls":5},"BA","G8","BA"]
["ratio %","Marge de Production",{"$nulls":5},"A3","G9",{"$f":"J10&\" - \"&J11","v":"AD - BA"}]
["ratio %","Marge brute en % du CA",{"$nulls":5},"A300","G10",{"$f":"\"[\"&J12&\"]  /  \"&J10","v":"[AD - BA]  /  AD"}]
["agrégat","Autres achats et charges externes",{"$nulls":5},"A4","G11","BF + BG + (BH - BH2) + BJ + BM"]
["ratio %","Valeur Ajoutée",{"$nulls":5},"A4","G12",{"$f":"\"(\"&J12&\") - (\"&J14&\")\"","v":"(AD - BA) - (BF + BG + (BH - BH2) + BJ + BM)"}]
["ratio %","Taux de Valeur Ajoutée en % du CA",{"$nulls":5},"A500","G13",{"$f":"\"[\"&J15&\"]  /  \"&J10","v":"[(AD - BA) - (BF + BG + (BH - BH2) + BJ + BM)]  /  AD"}]
["agrégat","Frais de personnel (dont interim)",{"$nulls":5},"AY7","G14","BB + BC + BH2"]
["agrégat","Impôts et Taxes",{"$nulls":5},"AY6","G15","BD + JY + BS"]
["ratio %","EBE EXCEDENT BRUT D'EXPLOITATION",{"$nulls":5},"AY8","G16",{"$f":"\"(\"&J15&\")  -  (\"&J17&\" + \"&J18&\")\"","v":"((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)"}]
["ratio %","EBE en % du CA",{"$nulls":5},"AY800","G17",{"$f":"\"[\"&J19&\"]  /  \"&J10","v":"[((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)]  /  AD"}]
["agrégat","Produits financiers",{"$nulls":5},"AE","G18","AE"]
["agrégat","Charges financières",{"$nulls":5},"BN","G19","BN"]
["ratio %","REB Résultat Economique brut après frais financiers",{"$nulls":5},"AY12","G20",{"$f":"\"(\"&J19&\") + \"&J21&\" - \"&J22","v":"(((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)) + AE - BN"},"est-ce qu'on a besoin de ces 2 ratios de REB ?"]
["ratio %","REB après frais financiers en % du CA",{"$nulls":5},"AY1200","G21",{"$f":"\"[\"&J23&\"]  /  \"&J10","v":"[(((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)) + AE - BN]  /  AD"}]
["agrégat","Gains divers",{"$nulls":5},"AF","G22","AF"]
["agrégat","Bénéfice Société civile de moyen",{"$nulls":5},"CD","G23","CD"]
["agrégat","Autres produits",{"$nulls":5},"AY15","G24","CB + CC"]
["agrégat","Pertes diverses",{"$nulls":5},"BP","G25","BP"]
["agrégat","Déficit Société civile de moyen",{"$nulls":5},"CM","G26","CM"]
["agrégat","Autres charges",{"$nulls":5},"AY16","G27","CG + CK + CL"]
["ratio %","CAF Capacité d'Autofinancement",{"$nulls":5},"AY20","G28",{"$f":"\"(\"&J23&\") + (\"&J25&\" + \"&J27&\") - (\"&J28&\" + \"&J30&\")\"","v":"((((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)) + AE - BN) + (AF + CB + CC) - (BP + CG + CK + CL)"}]
["ratio %","CAF en % du CA",{"$nulls":5},"AY2000","G29",{"$f":"\"[\"&J31&\"]  /  \"&J10","v":"[((((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)) + AE - BN) + (AF + CB + CC) - (BP + CG + CK + CL)]  /  AD"}]
["agrégat","Dotations aux amortissements et Provisions",{"$nulls":5},"A25","G30","CH"]
["sous-total ratios","RESULTAT NET",{"$nulls":5},"AY45","G31",{"$f":"J31&\" - \"&J33","v":"((((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)) + AE - BN) + (AF + CB + CC) - (BP + CG + CK + CL) - CH"}]
["ratio %","RN en % du CA",{"$nulls":5},"AY4500","G32",{"$f":"\"[\"&J34&\"]  /  \"&J10","v":"[((((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)) + AE - BN) + (AF + CB + CC) - (BP + CG + CK + CL) - CH]  /  AD"}]
[]
["sous-total ratios","Nombre de salariés",{"$nulls":5},"NS","G34","AP"]
[]
["disponible","Disponible Pro avant Rbt des annuités de prêts pros (=CAF)",{"$nulls":5},"BNCI22","G28",{"$f":"\"(\"&J31&\") + (\"&J33&\" + \"&J35&\") - (\"&J36&\" + \"&J38&\")\"","v":"(((((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)) + AE - BN) + (AF + CB + CC) - (BP + CG + CK + CL)) + (CH + [((((AD - BA) - (BF + BG + (BH - BH2) + BJ + BM))  -  (BB + BC + BH2 + BD + JY + BS)) + AE - BN) + (AF + CB + CC) - (BP + CG + CK + CL) - CH]  /  AD) - ( + )"}]