{"id":426,"date":"2025-08-26T14:09:37","date_gmt":"2025-08-26T14:09:37","guid":{"rendered":"http:\/\/192.168.15.136\/?p=426"},"modified":"2026-02-06T19:49:25","modified_gmt":"2026-02-06T19:49:25","slug":"comptes-de-resultats","status":"publish","type":"post","link":"https:\/\/pad.cm\/fr\/comptes-de-resultats\/","title":{"rendered":"Comptes de r\u00e9sultats"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"426\" class=\"elementor elementor-426\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6133b12a e-con-full e-flex e-con e-parent\" data-id=\"6133b12a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ccc2c7e Mytab e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"ccc2c7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;tabs_justify_horizontal&quot;:&quot;stretch&quot;,&quot;horizontal_scroll&quot;:&quot;disable&quot;}\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"214707326\" aria-label=\"Onglets. Ouvrez des \u00e9l\u00e9ments avec Entrer ou Espace, fermez-les avec Echape et naviguez \u00e0 l&#039;aide des touches fl\u00e9ch\u00e9es.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-2147073261\" data-tab-title-id=\"e-n-tab-title-2147073261\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-2147073261\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tCompte de R\u00e9sultats\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2147073262\" data-tab-title-id=\"e-n-tab-title-2147073262\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2147073262\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tBilans Simplifi\u00e9s \t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2147073263\" data-tab-title-id=\"e-n-tab-title-2147073263\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2147073263\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tRatios Financiers\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-2147073261\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2147073261\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-a7fd812 e-con-full e-flex e-con e-child\" data-id=\"a7fd812\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1af8cd8 elementor-widget elementor-widget-html\" data-id=\"1af8cd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- \u2705 Compte de r\u00e9sultats \u2013 design #004D9D -->\r\n<style>\r\n  :root{\r\n    --brand:#004D9D; --brand-soft:rgba(0,77,157,.10);\r\n    --border:#e5e7eb; --row:#fafcff; --white:#fff; --muted:#475569;\r\n  }\r\n  *{box-sizing:border-box}\r\n  .card{background:var(--white);border:1px solid var(--border);border-radius:16px;box-shadow:0 10px 30px rgba(15,23,42,.06);overflow:hidden}\r\n  .card-header{padding:14px 18px;border-bottom:1px solid var(--border);background:linear-gradient(90deg,var(--brand-soft),rgba(0,77,157,.02));display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;align-items:baseline}\r\n  .card-title{margin:0;font-size:15px;font-weight:900;letter-spacing:.3px;text-transform:uppercase;color:var(--brand)}\r\n  .note{margin:0;font-size:12px;color:var(--muted)}\r\n  .pill{display:inline-block;padding:2px 8px;border-radius:999px;background:rgba(0,77,157,.10);color:var(--brand);font-weight:900;font-size:12px}\r\n  .table-wrap{overflow:auto}\r\n  table{width:100%;border-collapse:separate;border-spacing:0;min-width:760px}\r\n  thead th{background:var(--brand);color:#fff;font-weight:800;text-transform:uppercase;letter-spacing:.35px;font-size:12px;padding:10px 12px;white-space:nowrap}\r\n  tbody th, tbody td{padding:10px 12px;border-bottom:1px solid var(--border);font-size:13px;white-space:nowrap;font-variant-numeric:tabular-nums}\r\n  tbody tr:nth-child(even){background:var(--row)}\r\n  tbody th[scope=\"row\"]{text-align:left;font-weight:800}\r\n  td{text-align:right}\r\n<\/style>\r\n\r\n<section class=\"card\">\r\n\r\n\r\n  <div class=\"table-wrap\">\r\n    <table>\r\n      <thead>\r\n        <tr>\r\n          <th scope=\"col\">Indicateurs<\/th>\r\n          <th scope=\"col\">2021<\/th>\r\n          <th scope=\"col\">2022<\/th>\r\n          <th scope=\"col\">2023<\/th>\r\n          <th scope=\"col\">2024<\/th>\r\n        <\/tr>\r\n      <\/thead>\r\n      <tbody>\r\n        <tr><th scope=\"row\">Chiffre d'affaires<\/th><td>85<\/td><td>92<\/td><td>105<\/td><td>118<\/td><\/tr>\r\n        <tr><th scope=\"row\">Valeur ajout\u00e9e<\/th><td>52<\/td><td>56<\/td><td>65<\/td><td>72<\/td><\/tr>\r\n        <tr><th scope=\"row\">Exc\u00e9dent Brut d\u2019Exploitation<\/th><td>34<\/td><td>38<\/td><td>45<\/td><td>50<\/td><\/tr>\r\n        <tr><th scope=\"row\">R\u00e9sultat d'exploitation<\/th><td>21<\/td><td>24<\/td><td>31<\/td><td>35<\/td><\/tr>\r\n        <tr><th scope=\"row\">R\u00e9sultat net<\/th><td>14<\/td><td>17<\/td><td>22<\/td><td>26<\/td><\/tr>\r\n        <tr><th scope=\"row\">Capacit\u00e9 d'autofinancement<\/th><td>28<\/td><td>32<\/td><td>39<\/td><td>44<\/td><\/tr>\r\n      <\/tbody>\r\n    <\/table>\r\n  <\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2147073262\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2147073262\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-00ee189 e-con-full e-flex e-con e-child\" data-id=\"00ee189\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df75c37 elementor-widget elementor-widget-html\" data-id=\"df75c37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- \u2705 Bilans simplifi\u00e9s \u2013 design #004D9D -->\r\n<style>\r\n  :root{\r\n    --brand:#004D9D; --brand-soft:rgba(0,77,157,.10);\r\n    --border:#e5e7eb; --row:#fafcff; --white:#fff; --muted:#475569;\r\n  }\r\n  *{box-sizing:border-box}\r\n  .card{background:var(--white);border:1px solid var(--border);border-radius:16px;box-shadow:0 10px 30px rgba(15,23,42,.06);overflow:hidden}\r\n  .card-header{padding:14px 18px;border-bottom:1px solid var(--border);background:linear-gradient(90deg,var(--brand-soft),rgba(0,77,157,.02));display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;align-items:baseline}\r\n  .card-title{margin:0;font-size:15px;font-weight:900;letter-spacing:.3px;text-transform:uppercase;color:var(--brand)}\r\n  .note{margin:0;font-size:12px;color:var(--muted)}\r\n  .pill{display:inline-block;padding:2px 8px;border-radius:999px;background:rgba(0,77,157,.10);color:var(--brand);font-weight:900;font-size:12px}\r\n  .table-wrap{overflow:auto}\r\n  table{width:100%;border-collapse:separate;border-spacing:0;min-width:760px}\r\n  thead th{background:var(--brand);color:#fff;font-weight:800;text-transform:uppercase;letter-spacing:.35px;font-size:12px;padding:10px 12px;white-space:nowrap}\r\n  tbody th, tbody td{padding:10px 12px;border-bottom:1px solid var(--border);font-size:13px;white-space:nowrap;font-variant-numeric:tabular-nums}\r\n  tbody tr:nth-child(even){background:var(--row)}\r\n  tbody th[scope=\"row\"]{text-align:left;font-weight:800}\r\n  td{text-align:right}\r\n<\/style>\r\n\r\n<section class=\"card\">\r\n\r\n  <div class=\"table-wrap\">\r\n    <table>\r\n      <thead>\r\n        <tr>\r\n          <th scope=\"col\">Postes<\/th>\r\n          <th scope=\"col\">2021<\/th>\r\n          <th scope=\"col\">2022<\/th>\r\n          <th scope=\"col\">2023<\/th>\r\n          <th scope=\"col\">2024<\/th>\r\n        <\/tr>\r\n      <\/thead>\r\n      <tbody>\r\n        <tr><th scope=\"row\">Actif immobilis\u00e9 net<\/th><td>210<\/td><td>225<\/td><td>245<\/td><td>265<\/td><\/tr>\r\n        <tr><th scope=\"row\">Actif circulant<\/th><td>75<\/td><td>82<\/td><td>90<\/td><td>98<\/td><\/tr>\r\n        <tr><th scope=\"row\">Tr\u00e9sorerie nette<\/th><td>18<\/td><td>22<\/td><td>28<\/td><td>35<\/td><\/tr>\r\n        <tr><th scope=\"row\">Total bilan<\/th><td>303<\/td><td>329<\/td><td>363<\/td><td>398<\/td><\/tr>\r\n        <tr><th scope=\"row\">Capitaux propres<\/th><td>185<\/td><td>198<\/td><td>215<\/td><td>238<\/td><\/tr>\r\n        <tr><th scope=\"row\">Emprunts et dettes financi\u00e8res<\/th><td>65<\/td><td>72<\/td><td>80<\/td><td>85<\/td><\/tr>\r\n        <tr><th scope=\"row\">Passif circulant<\/th><td>53<\/td><td>59<\/td><td>68<\/td><td>75<\/td><\/tr>\r\n      <\/tbody>\r\n    <\/table>\r\n  <\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2147073263\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2147073263\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\" elementor-element elementor-element-9048ae6 e-flex e-con-boxed e-con e-child\" data-id=\"9048ae6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b46c3ba elementor-widget elementor-widget-html\" data-id=\"b46c3ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- \u2705 Ratios financiers \u2013 design #004D9D -->\r\n<style>\r\n  :root{\r\n    --brand:#004D9D; --brand-soft:rgba(0,77,157,.10);\r\n    --border:#e5e7eb; --row:#fafcff; --white:#fff; --muted:#475569;\r\n  }\r\n  *{box-sizing:border-box}\r\n  .card{background:var(--white);border:1px solid var(--border);border-radius:16px;box-shadow:0 10px 30px rgba(15,23,42,.06);overflow:hidden}\r\n  .card-header{padding:14px 18px;border-bottom:1px solid var(--border);background:linear-gradient(90deg,var(--brand-soft),rgba(0,77,157,.02));display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;align-items:baseline}\r\n  .card-title{margin:0;font-size:15px;font-weight:900;letter-spacing:.3px;text-transform:uppercase;color:var(--brand)}\r\n  .note{margin:0;font-size:12px;color:var(--muted)}\r\n  .table-wrap{overflow:auto}\r\n  table{width:100%;border-collapse:separate;border-spacing:0;min-width:760px}\r\n  thead th{background:var(--brand);color:#fff;font-weight:800;text-transform:uppercase;letter-spacing:.35px;font-size:12px;padding:10px 12px;white-space:nowrap}\r\n  tbody th, tbody td{padding:10px 12px;border-bottom:1px solid var(--border);font-size:13px;white-space:nowrap;font-variant-numeric:tabular-nums}\r\n  tbody tr:nth-child(even){background:var(--row)}\r\n  tbody th[scope=\"row\"]{text-align:left;font-weight:800}\r\n  td{text-align:right}\r\n<\/style>\r\n\r\n<section class=\"card\">\r\n\r\n  <div class=\"table-wrap\">\r\n    <table>\r\n      <thead>\r\n        <tr>\r\n          <th scope=\"col\">Ratios<\/th>\r\n          <th scope=\"col\">2021<\/th>\r\n          <th scope=\"col\">2022<\/th>\r\n          <th scope=\"col\">2023<\/th>\r\n          <th scope=\"col\">2024<\/th>\r\n        <\/tr>\r\n      <\/thead>\r\n      <tbody>\r\n        <tr><th scope=\"row\">Rentabilit\u00e9 \u00e9conomique (%)<\/th><td>7.0<\/td><td>7.3<\/td><td>8.5<\/td><td>8.8<\/td><\/tr>\r\n        <tr><th scope=\"row\">Rentabilit\u00e9 financi\u00e8re (%)<\/th><td>7.6<\/td><td>8.6<\/td><td>10.2<\/td><td>10.9<\/td><\/tr>\r\n        <tr><th scope=\"row\">Marge nette (%)<\/th><td>16.5<\/td><td>18.5<\/td><td>21.0<\/td><td>22.0<\/td><\/tr>\r\n        <tr><th scope=\"row\">Capacit\u00e9 de remboursement (ann\u00e9es)<\/th><td>2.3<\/td><td>2.2<\/td><td>2.0<\/td><td>1.9<\/td><\/tr>\r\n        <tr><th scope=\"row\">B\u00e9n\u00e9fice par action (indicatif)<\/th><td>1400<\/td><td>1650<\/td><td>2100<\/td><td>2450<\/td><\/tr>\r\n      <\/tbody>\r\n    <\/table>\r\n  <\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Compte de R\u00e9sultats Bilans Simplifi\u00e9s Ratios Financiers Indicateurs 2021 2022 2023 2024 Chiffre d&rsquo;affaires 85 92 105 118 Valeur ajout\u00e9e 52 56 65 72 Exc\u00e9dent Brut d\u2019Exploitation 34 38 45 50 R\u00e9sultat d&rsquo;exploitation 21 24 31 35 R\u00e9sultat net 14 17 22 26 Capacit\u00e9 d&rsquo;autofinancement 28 32 39 44 Postes 2021 2022 2023 2024 Actif [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[10,29],"tags":[],"class_list":["post-426","post","type-post","status-publish","format-standard","hentry","category-le-pad","category-nos-moyens"],"_links":{"self":[{"href":"https:\/\/pad.cm\/fr\/wp-json\/wp\/v2\/posts\/426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pad.cm\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pad.cm\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pad.cm\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pad.cm\/fr\/wp-json\/wp\/v2\/comments?post=426"}],"version-history":[{"count":0,"href":"https:\/\/pad.cm\/fr\/wp-json\/wp\/v2\/posts\/426\/revisions"}],"wp:attachment":[{"href":"https:\/\/pad.cm\/fr\/wp-json\/wp\/v2\/media?parent=426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pad.cm\/fr\/wp-json\/wp\/v2\/categories?post=426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pad.cm\/fr\/wp-json\/wp\/v2\/tags?post=426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}