{"id":239,"date":"2010-04-16T15:18:14","date_gmt":"2010-04-16T13:18:14","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=239"},"modified":"2020-01-17T10:54:07","modified_gmt":"2020-01-17T09:54:07","slug":"fondation-dentreprise-sarl-sa-societe-en-nom-collectif-bilan","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2010\/04\/16\/fondation-dentreprise-sarl-sa-societe-en-nom-collectif-bilan\/","title":{"rendered":"Fondation d\u2019entreprise \u2013 S\u00e0rl, SA, soci\u00e9t\u00e9 en nom collectif \u2013 comment dois-je cr\u00e9er mon bilan ?"},"content":{"rendered":"

Le bilan est constitu\u00e9 de la fortune (actifs) et des dettes (passifs) d\u2019une entreprise. Il doit \u00eatre cr\u00e9\u00e9 au d\u00e9but de l\u2019activit\u00e9 \u00e9conomique et \u00e0 la fin de chaque ann\u00e9e \u00e9conomique. Le bilan repr\u00e9sente l\u2019\u00e9tat financier d\u2019une soci\u00e9t\u00e9 \u00e0 un moment fixe.<\/p>\n

Du c\u00f4t\u00e9 des actifs se trouvent les fortunes mobili\u00e8re et immobili\u00e8re. Dans la fortune mobili\u00e8re se trouvent, en particulier, le niveau de la caisse, les avoirs bancaires et les d\u00e9biteurs. La fortune immobili\u00e8re est principalement compos\u00e9e d\u2019immeubles et autres biens n\u00e9cessaires \u00e0 l\u2019activit\u00e9 \u00e9conomique (voitures, outils, mobilier, etc.).<\/p>\n

Face aux actifs se trouvent les passifs. Ceux-ci sont compos\u00e9s du capital propre et du capital \u00e9tranger. Le passif renseigne sur les niveaux des dettes (capitaux \u00e9trangers) et du capital (propre) de l\u2019entreprise.<\/p>\n

Une composition minimale est impos\u00e9e pour les soci\u00e9t\u00e9s \u00e0 capitaux (art. 663a CO).<\/p>\n

Exemple d\u2019un bilan\u00a0:<\/p>\n\n\n\n\n\n
Actifs<\/strong><\/td>\nPassifs<\/strong><\/td>\n<\/tr>\n
Fortune mobili\u00e8re<\/p>\n

Caisse\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 50<\/p>\n

Compte postal\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 20<\/p>\n

Banque\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 40<\/p>\n

D\u00e9biteurs\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 60<\/p>\n

Fortune immobili\u00e8re<\/p>\n

V\u00e9hicules\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 30<\/p>\n

Immeubles\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 40<\/td>\n

Capitaux \u00e9trangers<\/p>\n

Cr\u00e9diteurs\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 40<\/p>\n

Emprunt\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 30<\/p>\n

Hypoth\u00e8que\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 50<\/p>\n

Capitaux propres<\/p>\n

Capital-actions \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 90<\/p>\n

R\u00e9serves\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 20<\/p>\n

Gain\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 10<\/td>\n<\/tr>\n

240<\/td>\n240<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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\u00bb Se lancer, cr\u00e9er son entreprise<\/a>\u00a0\u00bb Nos services<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Le bilan est constitu\u00e9 de la fortune (actifs) et des dettes (passifs) d\u2019une entreprise. Il doit \u00eatre cr\u00e9\u00e9 au d\u00e9but de l\u2019activit\u00e9 \u00e9conomique et \u00e0 la fin de chaque ann\u00e9e \u00e9conomique. Le bilan repr\u00e9sente l\u2019\u00e9tat financier d\u2019une soci\u00e9t\u00e9 \u00e0 un moment fixe. Du c\u00f4t\u00e9 des actifs se trouvent les fortunes mobili\u00e8re et immobili\u00e8re. Dans la […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[13,1,3,4,8],"tags":[103,70,403,404,406],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":7662,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-3R","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/239"}],"collection":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/comments?post=239"}],"version-history":[{"count":3,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/239\/revisions"}],"predecessor-version":[{"id":8474,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/239\/revisions\/8474"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}