abilanfonctio.py

Created on June 22, 2025
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BILAN FONCTIONNEL 

QUESTION
BILAN FONCTIONNEL
CAS LAVIA
RETRAITEMENTS ?
DONNEES
immo brutes = 33000
amort cumules = -5300
incorporels = 3500
stocks = 35350
creances expl = 3850
charges avance = 2920
autres creances = 4230
VMP = 2150
dispos = 4850
total actif = 84550

cap soc = 26000
reserves = 260
quasi fonds = 90
resultat = 6400
total cap propres = 32750
emprunts oblig = 8200
dettes banc = 20700
dont CBC = 13100
dettes fournis = 15500
dettes fiscales = 6550
partic salariés = 350
interets courus = 500
total passif = 84550

RETRAITEMENTS
on garde IMMO BRUT
amort / depreciat =
en fonds propres
(donc remis en haut)
En positif

dettes bancaires ->
dettes financieres
tresorerie passive
Concour bancaire courant
 = treso passive

CCA = expl
________________________________________
FORMULE
emplois stables =
immo brutes + incorp
actif circ expl =
stocks + creances +
charges avance
actif circ hors expl =
autres creances +
treso active (VMP)
ressources propres =
cap soc + reserves +
resultat + amort
dettes financieres =
emprunts + dettes
bancaires long terme
(CBC en treso passive)
passif circ expl =
fournis + fiscales
passif circ hors expl =
partic salariés +
interets courus
treso passive = CBC