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7/22/2019 Outils Tableau Financier
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Tableau de Bord financier Paramtres
OUTIL "TABLEAU DE BORD FINANCIER "
Entit ENTREPRISE CARAIBEUnit modifier si ncessaire
N 12/31/2009N-1 12/31/2008N-2 12/31/2007N-3 12/31/2006
Paramtres saisir : police rouge
Donnes chiffres renseigner dans les diffrents onglets
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ENTREPRISE CARAIBE
ACTIF 12/31/2009 12/31/2008 12/31/2007 12/31/2006 PASSIF 12/31/2009 12/31/2008 12/31/2007
Immobilisations incorporelles 24,000 22,000 35,000 10,000 Capital 100,000 100,000 100,000
Immobilisations corporelles 24,000 20,000 20,000 Rserves 60,000 60,000 60,000
Immobilisations financires 70,000 36,000 7,676 Report nouveau 306,034 128,324 -25,000
Rsultat de l'exercice 213,966 177,710 153,324
Total Actif immobilis 118,000 78,000 55,000 17,676 Capitaux propres 680,000 466,034 288,324
Provisions pour risques 5,000 2,000 340
Stocks et en-cours 400,700 380,657 320,675 230,567
Emprunts et dettes auprs des
tablissements de crdit (1) 15,000 24,588 35,689
Avances et comptes verss 10,300 6,170 3,940 786 Dettes financires 150,000 221,457 255,964
Clients et comptes rattachs330,400 428,234 396,543 315,654
Avances et acomptes reus sur
commande 333 1,164 7,848Autres Crances 34,000 27,840 16,679 15,875 Dettes fournisseurs 56,400 220,125 202,187
Dettes fiscales et sociales 4,456 5,689 8,789
Autres dettes 451 402 22
Valeurs mobilires de placement 5,000 8,568 800 575
Disponibilits 7,210 6,345 5,438 6,543
Charges constates d'avance 6,790 5,679 657 300 Produits constats d'avance 760 34 569
Total actif circulant 794,400 863,493 744,732 570,300 Total Dettes 227,400 473,459 511,068
Total Actif 912,400 941,493 799,732 587,976 Total Passif 912,400 941,493 799,732
(1) Dont dcouverts bancaires 15,000 23,588 5,689
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12/31/2006
100,000
60,000
-25,000
135,000
560
26,670
280,560
787131,827
7,663
569
4,340
452,416
587,976
6,670
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Principaux ratios et dlais
ENTREPRISE CARAIBE
Principaux ratios et dlais 12/31/2009 12/31/2008 12/31/2007 12/31/2006
Taux d'endettement %
Emprunts et dettes financires 152,790 22% 231,132 50% 285,415 99% 300,112 222%Capitaux propres 680,000 466,034 288,324 135,000
BON FAIBLE RISQUE RISQUE
Couverture des intrts
Excdent Brut d'exploitation 390,000 97.50 320,000 35.56 210,000 11.05 40,000 2.67
Intrt des emprunts 4,000 9,000 19,000 15,000
BON BON BON FAIBLE
Autonomie %
Capacit d'autofinancement (CAF) 223,466 146% 187,380 81% 160,924 56% 23,700- -8%
Emprunts et dettes financires 152,790 231,132 285,415 300,112
BON BON BON RISQUE
Stocks (nombre de jours /CA) 88 jours 87 jours 82 jours 69 jours
Dlai de paiement des clients (nombre de jours /CA) 61 jours 82 jours 85 jours 79 jours
Dlai de paiement des fournisseurs (nombre de jours / 10 jours 42 jours 43 jours 33 jours
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Dtail de la variation du Besoin en fonds de roulementENTREPRISE CARAIBE
Besoin en fonds de roulement 12/31/2009 12/31/2008 12/31/2007
Variation Stocks 20,043 59,982 90,108
Variation Avances et acomptes verss 4,130 2,230 3,154
Variation Crances clients (97,834) 31,691 80,889
Variation Autres Crances 6,160 11,161 804
Variation Charges constates d'avance 1,111 5,022 357
Variation Actif Circulant (66,390) 110,086 175,312
Variation Avances et acomptes reus (831) (6,684) 7,061
Variation Dettes fournisseurs (163,725) 17,938 70,360
Variation Dettes sociales et fiscales (1,233) (3,100) 1,126
Variation Autres dettes 49 380 (547)
Produits constats d'avance 726 (535) (3,771)
Variation Passif circulant (165,014) 7,999 74,229
Variation Besoin en Fond de roulement 98,624 102,087 101,083
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Prvision de trsorerie mensuelleENTREPRISE CARAIBE
Mois Mois 1 Mois 2 Mois 3 Mois 4 Mois 5 Mois 6 Mois 7 Mois 8 Mois 9
dcembre-09
Stocks 400,700 441,146 443,056 440,451 442,188 441,840 442,396 445,000 443,090 445,174
Crances clients 330,400 474,849 476,905 474,102 475,971 475,597 476,195 478,998 476,942 479,185Dettes fournisseurs (56,400) (316,566) (317,937) (316,068) (317,314) (317,065) (317,463) (319,332) (317,962) (319,457)
Investissement 118,000 65,000 0 0 0 0 0 0 0 45,001
Autres lments du BFR 45,090 88,229 88,611 88,090 88,438 88,368 88,479 89,000 88,618 89,035
TOTAL BESOINS 837,790 752,658 690,635 686,576 689,282 688,741 689,607 693,666 690,689 738,938
Fonds propres 680,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000
Dettes financires 140,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000
TOTAL RESSOURCES LT 820,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000
Escomptes, concours bancaires 15,000 25,675 31,000 35,000 28,000 37,000 26,000 21,000 36,470 45,600
TOTAL RESSOURCES 835,000 725,675 731,000 735,000 728,000 737,000 726,000 721,000 736,470 745,600
TRESORERIE (2,790) (26,983) 40,365 48,424 38,718 48,259 36,393 27,334 45,781 6,662
Mois 1 Mois 2 Mois 3 Mois 4 Mois 5 Mois 6 Mois 7 Mois 8 Mois 9
Chiffre d'affaires N-1 137,500 140,625 139,375 121,875 138,750 128,000 128,125 123,750 130,000Chiffre d'affaires 146,000 147,500 130,000 128,125 137,500 130,000 137,500 116,875 137,500
Chiffre d'affaires glissant 12 mois 1,588,125 1,595,000 1,585,625 1,591,875 1,590,625 1,592,625 1,602,000 1,595,125 1,602,625
Stocks ( nombres de jours de CA) 100 100 100 100 100 100 100 100 100
Crances clients 90 90 90 90 90 90 90 90 90
Fournisseurs d'exploitation 60 60 60 60 60 60 60 60 60
Autres lments du BFR 20 20 20 20 20 20 20 20 20
BFR normatif
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Anne 2,010
Mois 10 Mois 11 Mois 12
446,979 449,236 452,708
481,128 483,558 487,295(320,752) (322,372) (324,864)
0 0 0
89,396 89,847 90,542
696,751 700,269 705,682
450,000 450,000 450,000
250,000 250,000 250,000
700,000 700,000 700,000
34,908 34,500 24,870
734,908 734,500 724,870
38,157 34,231 19,188
Mois 10 Mois 11 Mois 12
131,000 120,000 140,625137,500 128,125 153,125
1,609,125 1,617,250 1,629,750
100 100 100
90 90 90
60 60 60
20 20 20
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Suivi trsorerie mensuelle (rel)ENTREPRISE CARAIBE
Mois Mois 1 Mois 2 Mois 3 Mois 4 Mois 5 Mois 6 Mois 7 Mois 8 Mois 9
dcembre-09
Stocks 400700 450,000 420,000 440,000 450,000 450,000 430,000 500,000 390,000 390,000
Crances clients 330400 350,000 400,000 410,000 400,000 423,000 400,000 401,000 385,000 402,000
Dettes fournisseurs -56400 (250,000) (265,000) (270,000) (250,000) (260,000) (259,000) (224,000) (266,000) (251,000)Investissements 118000 65,000 0 0 0 0 7,600 0 0 56,000
Autres lments du BFR 45090 90,000 88,000 86,000 67,000 51,000 89,000 10,000 85,000 46,000
TOTAL BESOINS 837,790 705,000 643,000 666,000 667,000 664,000 667,600 687,000 594,000 643,000
Fonds propres 680000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000
Dettes financires 140000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000
TOTAL RESSOURCES LT 820,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000
Escomptes, concours bancaires 15000 46,000 31,000 56,000 28,000 37,000 26,000 21,000 36,470 45,600
TOTAL RESSOURCES 835,000 746,000 731,000 756,000 728,000 737,000 726,000 721,000 736,470 745,600
TRESORERIE (2,790) 41,000 88,000 90,000 61,000 73,000 58,400 34,000 142,470 102,600
Cumul annuel
Chiffre d'affaires N-1 1,579,625 137,500 140,625 139,375 121,875 138,750 128,000 128,125 123,750 130,000
Chiffre d'affaires 1,633,485 149,000 157,500 131,000 128,000 137,500 135,000 137,500 113,875 127,500Chiffre d'affaires glissant 12 mois 1,591,125 1,608,000 1,599,625 1,605,750 1,604,500 1,611,500 1,620,875 1,611,000 1,608,500
Stocks ( nombres de jours de CA) 102 95 100 102 102 97 113 88 88
Crances clients 66 76 78 76 80 76 76 73 76
Fournisseurs d'exploitation 47- 50- 51- 47- 49- 49- 42- 50- 47-
Autres lments du BFR 20 20 19 15 12 20 2 19 10
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Anne 2010
Mois 10 Mois 11 Mois 12
370,000 390,000 440,000
405,000 410,000 402,000
(256,000) (270,000) (285,000)0 0 0
91,000 65,000 92,000
610,000 595,000 649,000
450,000 450,000 450,000
250,000 250,000 250,000
700,000 700,000 700,000
46,000 34,500 24,870
746,000 734,500 724,870
136,000 139,500 75,870
131,000 120,000 140,625
134,500 128,125 153,985
1,612,000 1,620,125 1,633,485
84 88 100
77 78 76
48- 51- 54-
21 15 21
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Suivi de la trsorerieComparatif rel/prvisionnel
ENTREPRISE CARAIBE
Prvision Rel Ecart Prvision Rel Ecart Prvision Rel Ecart
Stocks 441,146 450,000 8,854 443,056 420,000 (23,056) 440,451 440,000 (451)Crances clients 474,849 350,000 (124,849) 476,905 400,000 (76,905) 474,102 410,000 (64,102)Dettes fournisseurs (316,566) (250,000) 66,566 (317,937) (265,000) 52,937 (316,068) (270,000) 46,068Investissements 65,000 65,000 0 0 0 0 0 0 0
Autres lments du BFR 88,229 90,000 1,771 88,611 88,000 (611) 88,090 86,000 (2,090)
TOTAL BESOINS 752,658 705,000 (47,658) 690,635 643,000 (47,635) 686,576 666,000 (20,576)0 0 0Fonds propres 450,000 450,000 0 450,000 450,000 0 450,000 450,000 0Dettes financires 250,000 250,000 0 250,000 250,000 0 250,000 250,000 0TOTAL RESSOURCES LT 700,000 700,000 0 700,000 700,000 0 700,000 700,000 0Escomptes, concours bancaires 25,675 46,000 20,325 31,000 31,000 0 35,000 56,000 21,000TOTAL RESSOURCES 725,675 746,000 20,325 731,000 731,000 0 735,000 756,000 21,000
0 0 0TRESORERIE (26,983) 41,000 67,983 40,365 88,000 47,635 48,424 90,000 41,576
Prvision Rel Ecart Prvision Rel Ecart Prvision Rel Ecart
Stocks 40,446 49,300 8,854 42,356 19,300 (23,056) 39,751 39,300 (451)Crances clients 144,449 19,600 (124,849) 146,505 69,600 (76,905) 143,702 79,600 (64,102)Dettes fournisseurs (260,166) (193,600) 66,566 (261,537) (208,600) 52,937 (259,668) (213,600) 46,068Investissements (53,000) (53,000) 0 (118,000) (118,000) 0 (118,000) (118,000) 0Autres lments du BFR 43,139 44,910 1,771 43,521 42,910 (611) 43,000 40,910 (2,090)TOTAL BESOINS (85,132) (132,790) (47,658) (147,155) (194,790) (47,635) (151,214) (171,790) (20,576)
0 0 0Fonds propres (230,000) (230,000) 0 (230,000) (230,000) 0 (230,000) (230,000) 0Dettes financires 110,000 110,000 0 110,000 110,000 0 110,000 110,000 0TOTAL RESSOURCES LT (120,000) (120,000) 0 (120,000) (120,000) 0 (120,000) (120,000) 0Escomptes, concours bancaires 10,675 31,000 20,325 16,000 16,000 0 20,000 41,000 21,000TOTAL RESSOURCES (109,325) (89,000) 20,325 (104,000) (104,000) 0 (100,000) (79,000) 21,000
0 0 0TRESORERIE (24,193) 43,790 67,983 43,155 90,790 47,635 51,214 92,790 41,576
M1
Variation M1
M2 M3
Variation M2 Variation M3
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Suivi de la trsorerieComparatif rel/prvisionnel
ENTREPRISE CARAIBE
StocksCrances clientsDettes fournisseursInvestissementsAutres lments du BFR
TOTAL BESOINS
Fonds propresDettes financiresTOTAL RESSOURCES LTEscomptes, concours bancairesTOTAL RESSOURCES
TRESORERIE
StocksCrances clientsDettes fournisseursInvestissementsAutres lments du BFRTOTAL BESOINS
Fonds propresDettes financiresTOTAL RESSOURCES LTEscomptes, concours bancairesTOTAL RESSOURCES
TRESORERIE
Prvision Rel Ecart Prvision Rel Ecart Prvision Rel Ecart
442,188 450,000 7,813 441,840 450,000 8,160 442,396 430,000 (12,396)475,971 400,000 (75,971) 475,597 423,000 (52,597) 476,195 400,000 (76,195)
(317,314) (250,000) 67,314 (317,065) (260,000) 57,065 (317,463) (259,000) 58,4630 0 0 0 0 0 0 7,600 7,600
88,438 67,000 (21,438) 88,368 51,000 (37,368) 88,479 89,000 521
689,282 667,000 (22,282) 688,741 664,000 (24,741) 689,607 667,600 (22,007)0 0 0450,000 450,000 0 450,000 450,000 0 450,000 450,000 0250,000 250,000 0 250,000 250,000 0 250,000 250,000 0
700,000 700,000 0 700,000 700,000 0 700,000 700,000 028,000 28,000 0 37,000 37,000 0 26,000 26,000 0
728,000 728,000 0 737,000 737,000 0 726,000 726,000 00 0 0
38,718 61,000 22,282 48,259 73,000 24,741 36,393 58,400 22,007
Prvision Rel Ecart Prvision Rel Ecart Prvision Rel Ecart
41,488 49,300 7,813 41,140 49,300 8,160 41,696 29,300 (12,396)145,571 69,600 (75,971) 145,197 92,600 (52,597) 145,795 69,600 (76,195)
(260,914) (193,600) 67,314 (260,665) (203,600) 57,065 (261,063) (202,600) 58,463(118,000) (118,000) 0 (118,000) (118,000) 0 (118,000) (110,400) 7,600
43,348 21,910 (21,438) 43,278 5,910 (37,368) 43,389 43,910 521(148,508) (170,790) (22,282) (149,049) (173,790) (24,741) (148,183) (170,190) (22,007)
0 0 0(230,000) (230,000) 0 (230,000) (230,000) 0 (230,000) (230,000) 0
110,000 110,000 0 110,000 110,000 0 110,000 110,000 0(120,000) (120,000) 0 (120,000) (120,000) 0 (120,000) (120,000) 0
13,000 13,000 0 22,000 22,000 0 11,000 11,000 0(107,000) (107,000) 0 (98,000) (98,000) 0 (109,000) (109,000) 0
0 0 041,508 63,790 22,282 51,049 75,790 24,741 39,183 61,190 22,007
M4 M5 M6
Variation M4 Variation M5 Variation M6
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Suivi de la trsorerieComparatif rel/prvisionnel
ENTREPRISE CARAIBE
StocksCrances clientsDettes fournisseursInvestissementsAutres lments du BFR
TOTAL BESOINS
Fonds propresDettes financiresTOTAL RESSOURCES LTEscomptes, concours bancairesTOTAL RESSOURCES
TRESORERIE
StocksCrances clientsDettes fournisseursInvestissementsAutres lments du BFRTOTAL BESOINS
Fonds propresDettes financiresTOTAL RESSOURCES LTEscomptes, concours bancairesTOTAL RESSOURCES
TRESORERIE
Prvision Rel Ecart Prvision Rel Ecart Prvision Rel Ecart
445,000 500,000 55,000 443,090 390,000 (53,090) 445,174 390,000 (55,174)478,998 401,000 (77,998) 476,942 385,000 (91,942) 479,185 402,000 (77,185)
(319,332) (224,000) 95,332 (317,962) (266,000) 51,962 (319,457) (251,000) 68,4570 0 0 0 0 0 45,001 56,000 10,999
89,000 10,000 (79,000) 88,618 85,000 (3,618) 89,035 46,000 (43,035)
693,666 687,000 (6,666) 690,689 594,000 (96,689) 738,938 643,000 (95,938)0 0 0450,000 450,000 0 450,000 450,000 0 450,000 450,000 0250,000 250,000 0 250,000 250,000 0 250,000 250,000 0
700,000 700,000 0 700,000 700,000 0 700,000 700,000 021,000 21,000 0 36,470 36,470 0 45,600 45,600 0
721,000 721,000 0 736,470 736,470 0 745,600 745,600 00 0 0
27,334 34,000 6,666 45,781 142,470 96,689 6,662 102,600 95,938
Prvision Rel Ecart Prvision Rel Ecart Prvision Rel Ecart
44,300 99,300 55,000 42,390 (10,700) (53,090) 44,474 (10,700) (55,174)148,598 70,600 (77,998) 146,542 54,600 (91,942) 148,785 71,600 (77,185)
(262,932) (167,600) 95,332 (261,562) (209,600) 51,962 (263,057) (194,600) 68,457(118,000) (118,000) 0 (118,000) (118,000) 0 (72,999) (62,000) 10,999
43,910 (35,090) (79,000) 43,528 39,910 (3,618) 43,945 910 (43,035)(144,124) (150,790) (6,666) (147,101) (243,790) (96,689) (98,852) (194,790) (95,938)
0 0 0(230,000) (230,000) 0 (230,000) (230,000) 0 (230,000) (230,000) 0
110,000 110,000 0 110,000 110,000 0 110,000 110,000 0(120,000) (120,000) 0 (120,000) (120,000) 0 (120,000) (120,000) 0
6,000 6,000 0 21,470 21,470 0 30,600 30,600 0(114,000) (114,000) 0 (98,530) (98,530) 0 (89,400) (89,400) 0
0 0 030,124 36,790 6,666 48,571 145,260 96,689 9,452 105,390 95,938
M7
Variation M8 Variation M9
M8 M9
Variation M7
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Suivi de la trsorerieComparatif rel/prvisionnel
ENTREPRISE CARAIBE
StocksCrances clientsDettes fournisseursInvestissementsAutres lments du BFR
TOTAL BESOINS
Fonds propresDettes financiresTOTAL RESSOURCES LTEscomptes, concours bancairesTOTAL RESSOURCES
TRESORERIE
StocksCrances clientsDettes fournisseursInvestissementsAutres lments du BFRTOTAL BESOINS
Fonds propresDettes financiresTOTAL RESSOURCES LTEscomptes, concours bancairesTOTAL RESSOURCES
TRESORERIE
Anne 2010
Prvision Rel Ecart Prvision Rel Ecart Prvision Rel Ecart
446,979 370,000 (76,979) 449,236 390,000 (59,236) 452,708 440,000 (12,708)481,128 405,000 (76,128) 483,558 410,000 (73,558) 487,295 402,000 (85,295)
(320,752) (256,000) 64,752 (322,372) (270,000) 52,372 (324,864) (285,000) 39,8640 0 0 0 0 0 0 0 0
89,396 91,000 1,604 89,847 65,000 (24,847) 90,542 92,000 1,458
696,751 610,000 (86,751) 700,269 595,000 (105,269) 705,682 649,000 (56,682)0 0 0450,000 450,000 0 450,000 450,000 0 450,000 450,000 0250,000 250,000 0 250,000 250,000 0 250,000 250,000 0
700,000 700,000 0 700,000 700,000 0 700,000 700,000 034,908 46,000 11,092 34,500 34,500 0 24,870 24,870 0
734,908 746,000 11,092 734,500 734,500 0 724,870 724,870 00 0 0
38,157 136,000 97,843 34,231 139,500 105,269 19,188 75,870 56,682
Prvision Rel Ecart Prvision Rel Ecart Prvision Rel Ecart
46,279 (30,700) (76,979) 48,536 (10,700) (59,236) 52,008 39,300 (12,708)150,728 74,600 (76,128) 153,158 79,600 (73,558) 156,895 71,600 (85,295)
(264,352) (199,600) 64,752 (265,972) (213,600) 52,372 (268,464) (228,600) 39,864(118,000) (118,000) 0 (118,000) (118,000) 0 (118,000) (118,000) 0
44,306 45,910 1,604 44,757 19,910 (24,847) 45,452 46,910 1,458(141,039) (227,790) (86,751) (137,521) (242,790) (105,269) (132,108) (188,790) (56,682)
0 0 0(230,000) (230,000) 0 (230,000) (230,000) 0 (230,000) (230,000) 0
110,000 110,000 0 110,000 110,000 0 110,000 110,000 0(120,000) (120,000) 0 (120,000) (120,000) 0 (120,000) (120,000) 0
19,908 31,000 11,092 19,500 19,500 0 9,870 9,870 0(100,092) (89,000) 11,092 (100,500) (100,500) 0 (110,130) (110,130) 0
0 0 040,947 138,790 97,843 37,021 142,290 105,269 21,978 78,660 56,682
M12
Variation M10
M10 M11
Variation M11 Variation M12