{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["Intro","Bilan","Compte de résultat","A remplir","Correction"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":8,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Intro","index":0,"n_rows":21,"n_cols":8,"rows_kept":21,"cut":false,"hidden":false,"merged":[[20,7,22,12]]}
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[null,null,null,null,null,null,null,"Sur la base du bilan et du compte de résultat de l'exercice FINANC'ICN, calculez le FdR, le BFR, la trésorerie ainsi que les S.I.G pour l'année N et N-1. Calculez le TER de l'année N."]

{"sheet":"Bilan","index":1,"n_rows":68,"n_cols":9,"rows_kept":68,"cut":false,"hidden":false,"merged":[[0,1,0,8],[65,4,65,5],[1,1,1,5],[1,6,1,8],[2,2,2,4],[2,1,3,1],[18,6,19,6],[18,7,19,7],[18,8,19,8],[63,1,63,6],[24,1,28,4]]}
[null,"BILAN"]
[null,"ACTIF",null,null,null,null,"PASSIF"]
[null,null,"Exercice N",null,null,"N-1",null,"N","N-1"]
[null,null,"Brut","Amort/Prov","Net","Net",null,"Net","Net"]
[null,"Immobilisations incorporelles",{"$f":"RAND()*(5000-3000)+3000","v":3777.2573711100395},{"$f":"C5*2/4","v":1888.6286855550197},{"$f":"C5-D5","v":1888.6286855550197},{"$f":"((E5+E6)+'Compte de résultat'!G12+'Compte de résultat'!C20-(0.1*(C5+C6)))*0.02","v":1450.4231872801724},"Capital social",{"$f":"RAND()*(30000-27000)+27000","v":29005.620690728283},{"$f":"RAND()*(27000-22000)+22000","v":24586.123004477056}]
[null,"immobilisations corporelles",{"$f":"RAND()*(100000-75000)+75000","v":90388.557606359289},{"$f":"C6*5/30","v":15064.759601059883},{"$f":"C6-D6","v":75323.79800529941},{"$f":"((E5+E6)+'Compte de résultat'!G12+'Compte de résultat'!C20-(0.1*(C5+C6)))*0.98","v":71070.736176728446},"Primes d'émission,…",{"$f":"RAND()*(20000-0)+0","v":7940.0333447485045},0]
[null,"Participations",{"$f":"RAND()*(5000-3000)+3000","v":4344.423741240701},null,4344.423741240701,{"$f":"RAND()*(1500-1000)+1000","v":1297.5693808797841},"Réserves",{"$f":"I7+I8-'Compte de résultat'!G4","v":4883.4605677543495},{"$f":"RAND()*(4000-3000)+3000","v":3371.1498775830764}]
[null,"Prêts",{"$f":"RAND()*(1000-500)+500","v":892.14468138247582},null,892.14468138247582,{"$f":"RAND()*(1800-1000)+1000","v":1798.8908306143258},"RESULTAT DE l'EXERCICE",{"$f":"'Compte de résultat'!C34","v":5303.0814288661932},{"$f":"'Compte de résultat'!D34","v":1630.4662080584203}]
[null,"TOTAL ACTIF IMMOBILISE (I)",{"$f":"SUM(C5:C8)","v":99402.383400092498},16953.388286614903,{"$f":"SUM(E5:E8)","v":82448.995113477591},{"$f":"SUM(F5:F8)","v":75617.619575502729},"Subventions d'investissement",{"$f":"I9-'Compte de résultat'!G14+INT(RAND()*(800-600)+600)","v":667.61262885458086},{"$f":"RAND()*(150-100)+100","v":121.02290142616265}]
[null,"Stocks matières premières",{"$f":"RAND()*(13000-10000)+10000","v":11903.949174431133},null,{"$f":"C10-D10","v":11903.949174431133},{"$f":"RAND()*(13000-10000)+10000","v":10606.117238819092},"Provisions réglementées",{"$f":"RAND()*(300-200)+200","v":271.14212312736356},{"$f":"RAND()*(250-100)+100","v":102.18097741034984}]
[null,"Stocks produits finis et en-cours",{"$f":"RAND()*(10000-6000)+6000","v":8000.065712228854},{"$f":"'Compte de résultat'!G16","v":2210.3265750444384},{"$f":"C11-D11","v":5789.7391371844151},{"$f":"E11+('Compte de résultat'!G16-'Compte de résultat'!H16)-(0.1*C11)","v":5095.1340193233536},"TOTAL DES FONDS PROPRES (I)",{"$f":"SUM(H5:H10)","v":48070.950784079272},{"$f":"SUM(I5:I10)","v":29810.942968955067}]
[null,"Stocks marchandises",{"$f":"RAND()*(2500-2000)+2000","v":2217.3227878033554},null,2217.3227878033554,{"$f":"RAND()*(2500-2000)+2000","v":2482.7950430574883},"Provisions pour risques et charges (II)",{"$f":"RAND()*(1000-800)+800","v":967.41657530574219},{"$f":"RAND()*(900-700)+700","v":735.65465069518507}]
[null,"Clients et comptes rattachés",{"$f":"RAND()*(17000-9000)+9000","v":12377.699177140679},{"$f":"'Compte de résultat'!G17","v":2229.4936241149994},10148.20555302568,{"$f":"E13+('Compte de résultat'!G17-'Compte de résultat'!H17)-(0.1*C13)","v":9170.9907325479962},"Dettes financières (*)",{"$f":"RAND()*(100000-60000)+60000","v":74445.052191117473},{"$f":"RAND()*(80000-72000)+72000","v":74539.984729666729}]
[null,"Autres créances",{"$f":"RAND()*(2500-2000)+2000","v":2115.7808660946762},null,2115.7808660946762,{"$f":"RAND()*(2500-2000)+2000","v":2401.4069785400557},"Dettes fournisseurs et comptes rattachés",{"$f":"RAND()*(15000-8000)+8000","v":8783.8487726665462},{"$f":"RAND()*(15000-8000)+8000","v":9547.6478207425698}]
[null,"Valeurs mobilières de placement",{"$f":"RAND()*(1000-500)+500","v":825.7740637211873},null,825.7740637211873,{"$f":"F67+0.45*(I18-F9-F10-F11-F12-F13-F14-F67)","v":5936.0180369363543},"Dettes fiscales et sociales",{"$f":"RAND()*(3000-2000)+2000","v":2500.1909382396934},{"$f":"RAND()*(3000-2000)+2000","v":2255.715615034143}]
[null,"Disponibilités",{"$f":"H18-E9-E10-E11-E12-E13-E14-E15","v":19989.532844578011},null,19989.532844578011,{"$f":"F68-0.45*(I18-F9-F10-F11-F12-F13-F14-F67)","v":6122.1331562555433},"Dettes sur immobilisations",{"$f":"RAND()*(1000-500)+500","v":671.84008453279137},{"$f":"RAND()*(1000-500)+500","v":542.26910961251349}]
[null,"TOTAL ACTIF CIRCULANT (II)",{"$f":"SUM(C10:C16)","v":57430.124625997894},{"$f":"SUM(D10:D16)","v":4439.8201991594378},52990.304426838455,{"$f":"SUM(F10:F16)","v":41814.595205479884},"TOTAL DES DETTES (III)",{"$f":"SUM(H13:H16)","v":86400.931986556505},{"$f":"SUM(I13:I16)","v":86885.617275055964}]
[null,"TOTAL GENERAL (I+II)",{"$f":"C17+C9","v":156832.50802609039},{"$f":"D17+D9","v":21393.208485774339},135439.29954031605,{"$f":"F17+F9","v":117432.21478098261},"TOTAL GENERAL (I+II+III)",{"$f":"H17+H12+H11","v":135439.29934594152},{"$f":"I17+I12+I11","v":117432.21489470621}]
[null,null,null,null,null,null,"(*) Dont concours bancaires courants et soldes créditeurs des banques et CCP",{"$f":"RAND()*(10000-7000)+7000","v":9423.9250204507571},{"$f":"RAND()*(7000-5000)+5000","v":6937.1082148510504}]
[]
[]
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[]
[null,"Voici un Bilan et un Compte de Résultat type Examen. Remplissez la feuille Excel     \"A remplir\" pour vous entrainer. L'exercice se génère de manière aléatoire, à l'infini, en cliquant sur le bouton \"Exercice aléatoire\". La feuille \"Correction\" indique les résultat que vous devriez obtenir."]
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[null,"AIDE A LA GENERATION ALEATOIRE"]
[]
[null,"N",{"$f":"E18-H18","v":1.943745301105082E-4},null,"N-1"]
[null,"N-1",{"$f":"F18-I18","v":-1.1372359585948288E-4},null,"VMP avant passage d'une part des disponibilités:",{"$f":"INT(RAND()*(1000-500)+500)","v":927}]
[null,null,null,null,"Disponibilités avant passage d'une partie aux VMP:",{"$f":"I18-F9-F10-F11-F12-F13-F14-F67","v":11131.151306915493}]

{"sheet":"Compte de résultat","index":2,"n_rows":34,"n_cols":8,"rows_kept":34,"cut":false,"hidden":false,"merged":[[1,1,1,3],[1,5,1,7]]}
[]
[null,"COMPTE DE RESULTAT",null,null,null,"ANNEXES"]
[null,null,"N","N-1",null,null,"N","N-1"]
[null,"Ventes de marchandises",{"$f":"RAND()*(7000-5000)+5000","v":5942.6524610052629},{"$f":"RAND()*(7000-5000)+5000","v":6210.5890926924767},null,"Dividendes versés au titre du résultat N-1",{"$f":"RAND()*(250-100)+100","v":118.15540416354823}]
[null,"Production vendue",{"$f":"RAND()*(40000-25000)+25000","v":28709.517335922708},{"$f":"RAND()*(30000-20000)+20000","v":24716.984047151531}]
[null,"Chiffres d'affaires nets",{"$f":"SUM(C4:C5)","v":34652.16979692797},{"$f":"SUM(D4:D5)","v":30927.573139844008},null,"Effets escomptés non échus",{"$f":"RAND()*(2500-1500)+1500","v":1972.188623765833},{"$f":"RAND()*(2500-1500)+1500","v":2382.05337849838}]
[null,"Production stockée",{"$f":"(Bilan!E11-Bilan!F11)+('Compte de résultat'!G16-'Compte de résultat'!H16)","v":800.00657122288521},{"$f":"RAND()*(1000-500)+500","v":694.26747728063992}]
[null,"Production immobilisée",{"$f":"RAND()*(300-100)+100","v":171.75509439275953},{"$f":"RAND()*(300-100)+100","v":163.58512325662718},null,"Personnel extérieur à l'entreprise",{"$f":"RAND()*(900-500)+500","v":525.94163681187592},{"$f":"RAND()*(900-500)+500","v":835.57542002476612}]
[null,"Subventions d'exploitation",{"$f":"RAND()*(200-100)+100","v":195.58387119219222},{"$f":"RAND()*(200-100)+100","v":144.79928240414517}]
[null,"Reprises sur provisions",{"$f":"RAND()*(100-10)+10","v":44.486612776945549},{"$f":"RAND()*(100-10)+10","v":52.595661621011168},null,"Prix de vente des immobilisations ",{"$f":"RAND()*(5000-2000)+2000","v":2466.0417368105022}]
[null,"Total des produits d'exploitation (I)",{"$f":"SUM(C6:C10)","v":35864.001946512741},{"$f":"SUM(D6:D10)","v":31982.82068440643},null,"Valeur brute des immobilisations cédées",{"$f":"RAND()*(9000-8000)+8000","v":8280.9717539032154}]
[null,"Achats de marchandises",{"$f":"RAND()*(4000-3000)+3000","v":3921.7100626084343},{"$f":"RAND()*(4000-3000)+3000","v":3699.3022551236177},null,"Valeur nette comptable des immos cédées",{"$f":"RAND()*(1800-500)+500","v":1649.9993847441358}]
[null,"Variation de stocks (marchandises)",{"$f":"-(Bilan!E12-Bilan!F12)","v":265.47225525413296},{"$f":"RAND()*(300-100)+100","v":101.17098685237309}]
[null,"Achats de mat. prem. Et autres appros",{"$f":"RAND()*(5000-1000)+1000","v":4271.9512872804298},{"$f":"RAND()*(6000-1000)+1000","v":4689.4511600583492},null,"QPSIVR",{"$f":"RAND()*(300-100)+100","v":206.41027257158174},{"$f":"RAND()*(300-100)+100","v":172.78301609979593}]
[null,"Variation de stocks (MP et appros)",{"$f":"-(Bilan!E10-Bilan!F10)","v":-1297.831935612041},{"$f":"RAND()*(300-100)+100","v":125.36492757082476}]
[null,"Autres achats et charges externes",{"$f":"RAND()*(4000-2500)+2500","v":3689.9643756410123},{"$f":"RAND()*(4000-2500)+2500","v":2949.920121987398},null,"Provisions sur stocks au 31 -12",{"$f":"RAND()*(2300-2200)+2200","v":2210.3265750444384},{"$f":"RAND()*(2200-1900)+1900","v":2104.9251216826146}]
[null,"Impôts et taxes",{"$f":"RAND()*(1200-1000)+1000","v":1186.1569176830371},{"$f":"RAND()*(1200-1000)+1000","v":1081.1092409368223},null,"Provisions sur créances au 31 - 12",{"$f":"RAND()*(2300-2200)+2200","v":2229.4936241149994},{"$f":"RAND()*(2200-1900)+1900","v":1968.9385268786164}]
[null,"Salaires et traitements",{"$f":"RAND()*(7000-6000)+6000","v":6764.3775445800193},{"$f":"RAND()*(7000-6000)+6000","v":6073.3269391978665}]
[null,"Charges sociales",{"$f":"C18/2","v":3382.1887722900096},{"$f":"D18/2","v":3036.6634695989333}]
[null,"Dotations aux ammortissements",{"$f":"RAND()*(6000-3000)+3000","v":3075.314786156986},{"$f":"RAND()*(6000-3000)+3000","v":5352.0022229354563}]
[null,"Dotations aux provisions",{"$f":"G16-H16+G17-H17+Bilan!H10-Bilan!I10+Bilan!H12-Bilan!I12+C10","v":811.16623370272316},{"$f":"RAND()*(500-100)+100","v":335.96706583052151}]
[null,"Total des charges d'exploitation (II)",{"$f":"SUM(C12:C21)","v":26070.470299584744},{"$f":"SUM(D12:D21)","v":27444.278390092168}]
[null,"RRESULTAT D'EXPLOITATION (I-II)",{"$f":"C11-C22","v":9793.5316469279969},{"$f":"D11-D22","v":4538.5422943142621}]
[null,"Produits financiers (III)",{"$f":"RAND()*(60-20)+20","v":43.046664963293409},{"$f":"RAND()*(60-20)+20","v":36.151146559235208}]
[null,"Charges financières (IV)",{"$f":"RAND()*(2500-1500)+1500","v":2462.0437550039615},{"$f":"RAND()*(2500-1500)+1500","v":2172.8631811415585}]
[null,"RESULTAT FINANCIER (III-IV)",{"$f":"C24-C25","v":-2418.9970900406679},{"$f":"D24-D25","v":-2136.7120345823232}]
[null,"Produits exceptionnels (V)",{"$f":"RAND()*(200-100)+100+G10+G14","v":2785.790805768474},{"$f":"RAND()*(200-100)+100+H10+H14","v":371.88464500269623}]
[null,"Charges exceptionnelles (VI)",{"$f":"RAND()*(200-100)+100+INT(G12)","v":1763.7797672894567},{"$f":"RAND()*(200-100)+100","v":192.14347498090541}]
[null,"RESULTAT EXCEPTIONNEL (V+VI)",{"$f":"C27-C28","v":1022.0110384790173},{"$f":"D27-D28","v":179.74117002179082}]
[null,"Participation des salariés aux résultats (VII)",{"$f":"C34/4","v":1325.7703572165483},{"$f":"D34/4","v":407.61655201460508}]
[null,"Impôts sur les bénéfices (VIII)",{"$f":"C34/3","v":1767.6938096220645},{"$f":"D34/3","v":543.48873601947344}]
[null,"TOTAL DES PRODUITS (I+III+V)",{"$f":"C27+C24+C11","v":38692.839417244511},{"$f":"D27+D24+D11","v":32390.856475968361}]
[null,"TOTAL DES CHARGES (II+IV+VI+VII+VIII)",{"$f":"C22+C25+C28+C30+C31","v":33389.757988716774},{"$f":"D22+D25+D28+D30+D31","v":30760.39033424871}]
[null,"BENEFICE OU PERTE",{"$f":"C32-C33","v":5303.0814285277374},{"$f":"D32-D33","v":1630.4661417196512}]

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[]
[null,"BILAN FONCTIONNEL",null,null,null,null,null,null,"BILAN FONCTIONNEL",null,null,null,null,"S.I.G"]
[null,null,"N","N-1",null,null,null,null,null,"N","N-1",null,null,null,"N","N-1"]
[null,"FOND DE ROULEMENT:",null,null,null,null,null,null,"TRÉSORERIE",null,null,null,null,"…"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(1)\"","v":"(1)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"…"]
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[]
[null,null,null,null,null,null,null,null,"OU ALORS"]
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[]
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[null,"BESOIN EN FOND DE ROULEMENT:",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(2)\"","v":"(2)"}]
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[null,null,null,null,null,"TABLEAU EMPLOIS-RESSOURCES",null,null,null,null,null,null,null,"Seulement si activité de négociation"]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(3)\"","v":"(3)"}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,"…"]
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[]
[]
[null,null,null,null,null,"TOTAL",null,null,"TOTAL"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(4)\"","v":"(4)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"…"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(5)\"","v":"(5)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"…"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(6)\"","v":"(6)"}]
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[null,"TABLEAU A NE PAS MODIFIER"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"BILAN FONCTIONNEL",null,null,null,null,null,null,"BILAN FONCTIONNEL",null,null,null,null,"S.I.G"]
[null,null,"N","N-1",null,null,null,null,null,"N","N-1",null,null,null,"N","N-1"]
[null,"FOND DE ROULEMENT:",null,null,null,null,null,null,"TRÉSORERIE",null,null,null,null,"…"]
[null,"RESSOURCES STABLES",null,null,null,null,null,null,"TRÉSORERIE ACTIVE"]
[]
[]
[]
[null,null,null,null,null,null,null,null,"TRÉSORERIE PASSIVE",null,null,null,null,"Production Globale (1)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"…"]
[]
[]
[null,"EMPLOIS STABLES",null,null,null,null,null,null,"OU ALORS"]
[]
[null,null,null,null,null,null,null,null,"FOND DE ROULEMENT"]
[null,null,null,null,null,null,null,null,"BESOIN EN FOND DE ROULEMENT"]
[null,"BESOIN EN FOND DE ROULEMENT:",null,null,null,null,null,null,null,null,null,null,null,"Valeur Ajoutée (2)"]
[null,"EMPLOIS CIRCULANTS"]
[null,null,null,null,null,"TABLEAU EMPLOIS-RESSOURCES",null,null,null,null,null,null,null,"Seulement si activité de négociation"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Marge Commerciale (3)"]
[null,"RESSOURCES CIRCULANTES"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"…"]
[]
[]
[]
[null,null,null,null,null,"TOTAL",null,null,"TOTAL"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Revenu Brut d'Exploitation (4)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"…"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Revenu Brut Global (5)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"…"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Capacité d'Auto-Financement (6)"]

{"sheet":"Correction","index":4,"n_rows":45,"n_cols":16,"rows_kept":45,"cut":false,"hidden":false,"merged":[[40,13,40,15],[25,5,25,6],[1,1,1,3],[1,8,1,10],[14,1,15,3],[1,13,1,15],[18,5,19,9],[20,5,20,6],[21,5,21,6],[22,5,22,6],[23,5,23,6],[24,5,24,6],[9,13,9,15],[3,13,3,15],[18,13,18,15],[24,13,24,15],[31,13,31,15],[35,1,35,2],[36,1,36,2],[28,5,28,6],[26,5,26,6],[27,5,27,6]]}
[]
[null,"BILAN FONCTIONNEL",null,null,null,null,null,null,"BILAN FONCTIONNEL",null,null,null,null,"S.I.G"]
[null,null,"N","N-1",null,null,null,null,null,"N","N-1",null,null,null,"N","N-1"]
[null,"FOND DE ROULEMENT:",{"$f":"C5-C13","v":36050.319476894612},{"$f":"D5-D13","v":26605.718288755583},null,null,null,null,"TRÉSORERIE",{"$f":"J5-J9","v":9419.1935020922774},{"$f":"K5-K9","v":2738.9894605890786},null,null,"…"]
[null,"RESSOURCES STABLES",{"$f":"C6+C7+C10+C11+C8-C9","v":135452.70321020062},{"$f":"D6+D7+D10+D11+D8-D9","v":122732.38353892056},null,null,null,null,"TRÉSORERIE ACTIVE",{"$f":"J6+J7","v":20815.306575085717},{"$f":"K6+K7","v":12058.151388146642},null,null,"Chiffre d'affaire Net",{"$f":"'Compte de résultat'!C6","v":34652.16979692797},{"$f":"'Compte de résultat'!D6","v":30927.573139844008}]
[null,"Total des fonds propres",{"$f":"Bilan!H11","v":48070.950784079272},{"$f":"Bilan!I11","v":29810.942968955067},null,null,null,null,"Valeurs mobilières de placement",{"$f":"Bilan!C15","v":825.7740637211873},{"$f":"Bilan!F15","v":5936.0180369363543},null,"+","Production stockée",{"$f":"'Compte de résultat'!C7","v":800.00657122288521},{"$f":"'Compte de résultat'!D7","v":694.26747728063992}]
["+","Provisions pour risques et charges",{"$f":"Bilan!H12","v":967.41657530574219},{"$f":"Bilan!I12","v":735.65465069518507},null,null,null,"+","Disponibilités",{"$f":"Bilan!C16","v":19989.532844578011},{"$f":"Bilan!F16","v":6122.1331562555433},null,"+","Production immobilisée",{"$f":"'Compte de résultat'!C8","v":171.75509439275953},{"$f":"'Compte de résultat'!D8","v":163.58512325662718}]
["+","Dettes financières",{"$f":"Bilan!H13","v":74445.052191117473},{"$f":"Bilan!I13","v":74539.984729666729},null,null,null,null,"-",null,null,null,"+","Subventions d'exploitation",{"$f":"'Compte de résultat'!C9","v":195.58387119219222},{"$f":"'Compte de résultat'!D9","v":144.79928240414517}]
["-","Concours bancaires courants",{"$f":"Bilan!H19","v":9423.9250204507571},{"$f":"Bilan!I19","v":6937.1082148510504},null,null,null,null,"TRÉSORERIE PASSIVE",{"$f":"J10+J11","v":11396.11364421659},{"$f":"K10+K11","v":9319.1615933494304},null,"=","Production Globale (1)",{"$f":"SUM(O5:O8)","v":35819.515333735799},{"$f":"SUM(P5:P8)","v":31930.22502278542}]
["+","Provisions de l'actif",{"$f":"Bilan!D17","v":4439.8201991594378},{"$f":"'Compte de résultat'!H16+'Compte de résultat'!H17","v":4073.863648561231},null,null,null,null,"Concours bancaires courants",{"$f":"Bilan!H19","v":9423.9250204507571},{"$f":"Bilan!I19","v":6937.1082148510504},null,null,"…"]
["+","Ammortissement des immobilisations",{"$f":"Bilan!D9","v":16953.388286614903},{"$f":"Bilan!D9-'Compte de résultat'!C20+'Compte de résultat'!G11-'Compte de résultat'!G12","v":20509.045869616995},null,null,null,"+","Effets escomptés non échus",{"$f":"'Compte de résultat'!G6","v":1972.188623765833},{"$f":"'Compte de résultat'!H6","v":2382.05337849838},null,null,"Production Globale",{"$f":"O9","v":35819.515333735799},{"$f":"P9","v":31930.22502278542}]
[null,"-",null,null,null,null,null,null,null,null,null,null,"-","Achats",{"$f":"'Compte de résultat'!C12+'Compte de résultat'!C14","v":8193.6613498888637},{"$f":"'Compte de résultat'!D12+'Compte de résultat'!D14","v":8388.7534151819673}]
[null,"EMPLOIS STABLES",{"$f":"C14","v":99402.383400092498},{"$f":"D14","v":96126.665445119725},null,null,null,null,"OU ALORS",null,null,null,"-","Variaions de stocks",{"$f":"'Compte de résultat'!C13+'Compte de résultat'!C15","v":-1032.359680357908},{"$f":"'Compte de résultat'!D13+'Compte de résultat'!D15","v":226.53591442319785}]
[null,"Valeur brute total des actifs immobilisés",{"$f":"Bilan!C9","v":99402.383400092498},{"$f":"D11+Bilan!F9","v":96126.665445119725},null,null,null,null,null,null,null,null,"-","Autres achats et charges externes",{"$f":"'Compte de résultat'!C16","v":3689.9643756410123},{"$f":"'Compte de résultat'!D16","v":2949.920121987398}]
[null,null,null,null,null,null,null,null,"FOND DE ROULEMENT",{"$f":"C4","v":36050.319476894612},{"$f":"D4","v":26605.718288755583},null,"+","Réintégration Personnels externes",{"$f":"'Compte de résultat'!G8","v":525.94163681187592},{"$f":"'Compte de résultat'!H8","v":835.57542002476612}]
[null,null,null,null,null,null,null,"-","BESOIN EN FOND DE ROULEMENT",{"$f":"C17","v":26631.126546025494},{"$f":"D17","v":23866.72849395837},null,"-","Impots et taxes",{"$f":"'Compte de résultat'!C17","v":1186.1569176830371},{"$f":"'Compte de résultat'!D17","v":1081.1092409368223}]
[null,"BESOIN EN FOND DE ROULEMENT:",{"$f":"C18-C24","v":26631.126546025494},{"$f":"D18-D24","v":23866.72849395837},null,null,null,null,null,null,null,null,"=","Valeur Ajoutée (2)",{"$f":"O11-O12-O13-O14+O15-O16","v":24308.034007692673},{"$f":"P11-P12-P13-P14+P15-P16","v":20119.4817502808}]
[null,"EMPLOIS CIRCULANTS",{"$f":"C19+C20+C21+C22","v":38587.006341464526},{"$f":"D19+D20+D21+D22","v":36212.361039347597}]
[null,"Stocks",{"$f":"Bilan!C10+Bilan!C11+Bilan!C12","v":22121.337674463339},{"$f":"Bilan!F10+Bilan!F11+Bilan!F12+'Compte de résultat'!H16","v":20288.971422882551},null,"TABLEAU EMPLOIS-RESSOURCES",null,null,null,null,null,null,null,"Seulement si activité de négociation"]
["+","Créances",{"$f":"Bilan!C13","v":12377.699177140679},{"$f":"Bilan!F13+'Compte de résultat'!H17","v":11139.929259426612},null,null,null,null,null,null,null,null,null,"Vente de marchandises",{"$f":"'Compte de résultat'!C4","v":5942.6524610052629},{"$f":"'Compte de résultat'!D4","v":6210.5890926924767}]
["+","Autres créances",{"$f":"Bilan!C14","v":2115.7808660946762},{"$f":"Bilan!F14","v":2401.4069785400557},null,{"$f":"IF(O45<=0,\"CAF<0\",)","v":0},null,{"$f":"IF(O45<=0,-O45,)","v":0},{"$f":"IF(O45>=0,\"CAF>0\",)","v":"CAF>0"},{"$f":"IF(O45>=0,O45,)","v":8122.6232113110127},null,null,"-","Achats de marchandises",{"$f":"'Compte de résultat'!C12","v":3921.7100626084343},{"$f":"'Compte de résultat'!D12","v":3699.3022551236177}]
["+","Effets escomptés non échus",{"$f":"'Compte de résultat'!G6","v":1972.188623765833},{"$f":"'Compte de résultat'!H6","v":2382.05337849838},null,"Dividendes",null,{"$f":"'Compte de résultat'!G4","v":118.15540416354823},"Apport en capital",{"$f":"Bilan!H5-Bilan!I5-(Bilan!I7-Bilan!H7+Bilan!I8-'Compte de résultat'!G4)+Bilan!H6-Bilan!I6","v":12359.530917276134},null,null,"-","Variations de stocks de marchandises",{"$f":"'Compte de résultat'!C13","v":265.47225525413296},{"$f":"'Compte de résultat'!D13","v":101.17098685237309}]
[null,"-",null,null,null,"Investissements d'exploitation",null,{"$f":"Bilan!E5+Bilan!E6-(Bilan!F5+Bilan!F6)+'Compte de résultat'!C20+'Compte de résultat'!G12","v":9416.5814977469236},"Cession d'immobilisation",{"$f":"'Compte de résultat'!G10","v":2466.0417368105022},null,null,"=","Marge Commerciale (3)",{"$f":"O20-O21-O22","v":1755.4701431426956},{"$f":"P20-P21-P22","v":2410.115850716486}]
[null,"RESSOURCES CIRCULANTES",{"$f":"C25+C26+C27","v":11955.87979543903},{"$f":"D25+D26+D27","v":12345.632545389226},null,"Investissements financiers",null,{"$f":"Bilan!E7-Bilan!F7","v":3046.8543603609169},"Réduction des prêts",{"$f":"Bilan!F8-Bilan!E8","v":906.74614923184993}]
[null,"Dettes fournisseurs",{"$f":"Bilan!H14","v":8783.8487726665462},{"$f":"Bilan!I14","v":9547.6478207425698},null,{"$f":"IF(-((Bilan!H13-Bilan!I13)+('Compte de résultat'!G6-'Compte de résultat'!H6))=H25,\"Baisse dettes financières\",0)","v":"Baisse dettes financières"},null,{"$f":"IF((Bilan!H13-Bilan!I13)+('Compte de résultat'!G6-'Compte de résultat'!H6)<0,-((Bilan!H13-Bilan!I13)+('Compte de résultat'!G6-'Compte de résultat'!H6)),0)","v":504.79729328180269},"Subvention d'investissement",{"$f":"Bilan!H9-Bilan!I9+'Compte de résultat'!G14","v":753},null,null,null,"…"]
["+","Dettes fiscales",{"$f":"Bilan!H15","v":2500.1909382396934},{"$f":"Bilan!I15","v":2255.715615034143},null,{"$f":"IF((Bilan!C15+Bilan!C16)-(Bilan!F16+Bilan!F15)>0,\"Augmentation des liquidités\",)","v":"Augmentation des liquidités"},null,{"$f":"IF((Bilan!C15+Bilan!C16)-(Bilan!F15+Bilan!F16)>0,(Bilan!C15+Bilan!C16)-(Bilan!F15+Bilan!F16),)","v":8757.1557151072993},{"$f":"IF(Bilan!H13-Bilan!I13+'Compte de résultat'!G6-'Compte de résultat'!H6=J26,\"Augmentation des dettes financières\",)","v":0},{"$f":"IF(Bilan!H13-Bilan!I13+'Compte de résultat'!G6-'Compte de résultat'!H6>0,Bilan!H13-Bilan!I13+'Compte de résultat'!G6-'Compte de résultat'!H6,0)","v":0},null,null,null,"Valeur Ajoutée",{"$f":"O17","v":24308.034007692673},{"$f":"P17","v":20119.4817502808}]
["+","Dettes sur immobilisations",{"$f":"Bilan!H16","v":671.84008453279137},{"$f":"Bilan!I16","v":542.26910961251349},null,{"$f":"IF(C17-D17>0,\"Augmentation du BFR\",)","v":"Augmentation du BFR"},null,{"$f":"IF(C17-D17>0,C17-D17,)","v":2764.3980520671248},{"$f":"IF((Bilan!E15+Bilan!E16-(Bilan!F15+Bilan!F16))<0,\"Baisse des liquidités\",)","v":0},{"$f":"IF((Bilan!E15+Bilan!E16-(Bilan!F16+Bilan!F15))<0,-(Bilan!E15+Bilan!E16-(Bilan!F16+Bilan!F15)),)","v":0},null,null,"-","Salaires et traitements",{"$f":"'Compte de résultat'!C18","v":6764.3775445800193},{"$f":"'Compte de résultat'!D18","v":6073.3269391978665}]
[null,null,null,null,null,null,null,null,{"$f":"IF(C17-D17<0,\"Baisse du BFR\",)","v":0},{"$f":"IF(C17-D17<0,-(C17-D17),)","v":0},null,null,"-","Charges sociales",{"$f":"'Compte de résultat'!C19","v":3382.1887722900096},{"$f":"'Compte de résultat'!D19","v":3036.6634695989333}]
[null,null,null,null,null,"TOTAL",null,{"$f":"SUM(H21:H28)","v":24607.942322727613},"TOTAL",{"$f":"SUM(J21:J28)","v":24607.942014629498},null,null,"-","Participations des salariés au résultat",{"$f":"'Compte de résultat'!C30","v":1325.7703572165483},{"$f":"'Compte de résultat'!D30","v":407.61655201460508}]
[null,null,null,null,null,null,null,null,null,null,null,null,"-","Personnel extérieur à l'entreprise",{"$f":"'Compte de résultat'!G8","v":525.94163681187592},{"$f":"'Compte de résultat'!H8","v":835.57542002476612}]
[null,null,null,null,null,null,null,null,null,null,null,null,"=","Revenu Brut d'Exploitation (4)",{"$f":"O26-O27-O28-O29-O30","v":12309.755696794218},{"$f":"P26-P27-P28-P29-P30","v":9766.2993694446286}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"…"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Revenu Brut d'Exploitation",{"$f":"O31","v":12309.755696794218},{"$f":"P31","v":9766.2993694446286}]
[null,null,null,null,null,null,null,null,null,null,null,null,"+","Produits exceptionnels",{"$f":"'Compte de résultat'!C27","v":2785.790805768474},{"$f":"'Compte de résultat'!D27","v":371.88464500269623}]
[null,null,null,null,null,null,null,null,null,null,null,null,"-","Charges exceptionnelles",{"$f":"'Compte de résultat'!C28","v":1763.7797672894567},{"$f":"'Compte de résultat'!D28","v":192.14347498090541}]
[null,"ES CE QUE L'EXERCICE EST MAL GÉNÉRÉ?",null,null,null,null,null,null,null,null,null,null,"+","Produits financiers",{"$f":"'Compte de résultat'!C24","v":43.046664963293409},{"$f":"'Compte de résultat'!D24","v":36.151146559235208}]
[null,"Valide ou Invalide",null,null,null,null,null,null,null,null,null,null,"-","QPSIVR",{"$f":"'Compte de résultat'!G14","v":206.41027257158174},{"$f":"'Compte de résultat'!H14","v":172.78301609979593}]
[null,"Bilan N-1",{"$f":"IF(INT(Bilan!F18)=INT(Bilan!I18),\"VALIDE\",\"INVALIDE\")","v":"VALIDE"},null,null,null,null,null,null,null,null,null,"+","Valeur nette des immos cédés",{"$f":"'Compte de résultat'!G12","v":1649.9993847441358},{"$f":"'Compte de résultat'!H12","v":0}]
[null,"Bilan N",{"$f":"IF(INT(Bilan!E18)=INT(Bilan!H18),\"VALIDE\",\"INVALIDE\")","v":"VALIDE"},null,null,null,null,null,null,null,null,null,"-","Prix de vente des immos cédés",{"$f":"'Compte de résultat'!G10","v":2466.0417368105022},{"$f":"'Compte de résultat'!H10","v":0}]
[null,"Bilan fonctionnel N-1",{"$f":"IF(INT(K15-K16)=INT(K4),\"VALIDE\",\"INVALIDE\")","v":"VALIDE"},null,null,null,null,null,null,null,null,null,"=","Revenu Brut Global (5)",{"$f":"O33+O34-O35+O36-O37+O38-O39","v":12352.360775598579},{"$f":"P33+P34-P35+P36-P37+P38-P39","v":9809.4086699258587}]
[null,"Bilan fonctionnel N",{"$f":"IF(INT(J15-J16)=INT(J4),\"VALIDE\",\"INVALIDE\")","v":"VALIDE"},null,null,null,null,null,null,null,null,null,null,"…"]
[null,"Tableau emploi ressource",{"$f":"IF(INT(H29)=INT(J29),\"VALIDE\",\"INVALIDE\")","v":"VALIDE"},null,null,null,null,null,null,null,null,null,null,"Revenu Brut Global  ",{"$f":"O40","v":12352.360775598579},{"$f":"P40","v":9809.4086699258587}]
[null,null,null,null,null,null,null,null,null,null,null,null,"-","Charges financières",{"$f":"'Compte de résultat'!C25","v":2462.0437550039615},{"$f":"'Compte de résultat'!D25","v":2172.8631811415585}]
[null,null,null,null,null,null,null,null,null,null,null,null,"-","Impôts sur les bénéfices",{"$f":"'Compte de résultat'!C31","v":1767.6938096220645},{"$f":"'Compte de résultat'!D31","v":543.48873601947344}]
[null,null,null,null,null,null,null,null,null,null,null,null,"=","Capacité d'Auto-Financement",{"$f":"O42-O43-O44","v":8122.6232109725543},{"$f":"P42-P43-P44","v":7093.0567527648273}]