( en milliers de Dirhams)
STE BATIMA
ACTIF
IMMOBILISATION EN NON-VALEUR
(A)
. Frais prliminaires
MONTANTS NETS
N+1
N+2
12.00
12.00
9.00
9.00
6.00
6.00
5,956.00
750.00
1,036.00
4,170.00
5,631.00
750.00
984.00
3,897.00
5,103.00
750.00
932.00
3,421.00
135.00
135.00
135.00
135.00
135.00
135.00
6,103.00
5,775.00
5,244.00
540.00
735.00
735.00
303.00
270.00
295.00
237.00
7,012.00
465.00
6,969.00
440.00
12,602.00
6,752.00
6,756.00
12,332.00
180.00
198.00
255.00
80.00
15.00
15.00
88.00
63.00
58.00
7,640.00
7,767.00
13,395.00
360.00
15.00
11.00
300.00
60.00
360.00
14,103.00
15.00
15.00
13,557.00
11.00
11.00
18,650.00
I
M
M
O
B
I
L
I
S
E
(C)
.
.
.
.
.
Terrains
Constructions
Installations techniques, Materiel et outillage
Matriel transport
Mobilier, matriel de bureau et amnagements
divers
. Autres immobilisations corporelles
. Immobilisations corporelles en cours
IMMOBILISATIONS FINANCIERES
(D)
. Prts immobiliss
. Autre crances financires
. Titres de participation
. Autres titres immobiliss
ECARTS DE CONVERSION - ACTIF (E)
. Diminution des crances immobilises
. Augmentation des dettes financires
TOTAL I ( A+B+C+D+E)
STOCKS (F)
.
.
A .
C .
T .
Marchandises
Matires et fournitures consommables
Produits en cours
Produits interndiaires et produits rsiduels
Produits finis
.
.
.
.
.
.
(H)
( Elments circulants)
TOTAL II ( F+G+H+I)
T
R
E
S
O
TRESORERIE - ACTIF
. Chques et valeurs encaisser
. Banques, TG et CP
. Caisse, Rgies d'avances et accrditifs
TOTAL III
TOTAL GENERAL I + II + III
BILAN (passif)
STE BATIMA
PASSIF
CAPITAUX PROPRES
3,534.00
3,399.00
4,500.00
4,500.00
4,500.00
114.00
132.00
132.00
342.00
-1,098.00
(B)
360.00
4,974.00
0.00
-1,440.00
3,534.00
0.00
-135.00
3,399.00
0.00
(C)
1,425.00
918.00
765.00
1,425.00
918.00
765.00
0.00
0.00
540.00
540.00
6,399.00
4,452.00
4,704.00
7,584.00
4,605.00
7,398.00
4,695.00
10,260.00
7,230.00
708.00
531.00
570.00
120.00
1,680.00
471.00
132.00
1,680.00
360.00
150.00
1,680.00
630.00
120.00
7,704.00
0.00
7,398.00
1,707.00
10,260.00
3,686.00
0.00
14,103.00
1,707.00
1,707.00
13,557.00
3,686.00
3,686.00
18,650.00
N
A
N
C
E
M
E
N
T
P
E
R
M
A
N
E
N
T
.
.
.
.
Autres Rserves
Reports nouveau (2)
Rsultat nets en instance d'affectation (2)
Rsultat net de l'exercice (2)
Total des capitaux propres
(A)
N+2
4,974.00
. Subventions d'invertissement
. Provisions rglementes
DETTES DE FINANCEMENTS
. Emprunts obligatoires
. Autres dettes de financemennt
.
(D)
(E)
P
A
S
S
I
F
(F)
(G)
(H)
TOTAL III
N
14,103.00
ACTIF IMMOBILISE
ACTIF CIRCULANT (hors trsorerie)
TRESORERIE ACTIF
PASSIF
6,103.00
7,640.00
360.00
14,103.00
CAPITAUX PROPRES
DETTES DE FINANCEMENT
PASSIF CIRCULANT (hors trsorerie)
TRESORERIE PASSIF
4,974.00
1,425.00
7,704.00
0.00
N+1
100% 13,557.00
100%
43.27%
54.17%
2.55%
5,775.00
7,767.00
15.00
N+2
18,650.00 100%
42.60%
57.29%
0.11%
5,244.00
13,395.00
11.00
100% 13,557.00
100%
18,650.00
100%
35.27%
10.10%
54.63%
0.00%
26.07%
6.77%
54.57%
12.59%
3,399.00
1,305.00
10,260.00
3,686.00
18.23%
7.00%
55.01%
19.76%
3,534.00
918.00
7,398.00
1,707.00
N+1
N+2
4,452.00
5,775.00
4,704.00
5,244.00
Variation
(N+1)-N
Variation
(N+2)-(N+1)
6,399.00
6,103.00
F.R.F
296.00 -1,323.00
7,640.00
7,704.00
7,767.00
7,398.00
13,395.00
10,260.00
-64.00
369.00
3,135.00
360.00
0.00
15.00
1,707.00
11.00
3,686.00
B.F.G
TRESORERIE
TRESORERIE - ACTIF
TRESORERIE - PASSIF
TRESORERIE NETTE
TN = F.R.F. - B.F.G.
-540.00 -1,619.00
783.00
433.00
2,766.00
-1,983.00
-1,983.00
28.12%
71.82%
0.06%
N
14,003.00
100%
N+1
13,485.00
6,091.00
540.00
7,012.00
360.00
43.50%
3.86%
50.07%
2.57%
5,766.00
735.00
6,969.00
15.00
14,003.00
100%
13,485.00
4,994.00
918.00
8,091.00
0.00
35.66%
6.56%
57.78%
0.00%
3,462.00
765.00
7,551.00
1,707.00
ACTIF A + D'UN AN
STOCKS
CREANCES DE L'ACTIF CIRCULANT
TRESORERIE ACTIF
PASSIF
CAPITAUX PROPRES
DETTES A + D'UN AN
DETTE A - D'UN AN
TRESORERIE PASSIF
N+2
100% 19,186.00
42.76%
5.45%
51.68%
0.11%
5,838.00
735.00
12,602.00
11.00
100% 19,186.00
25.67%
5.67%
56.00%
12.66%
3,335.00
1,752.00
10,413.00
3,686.00
N+1
N+2
Variation
(N+1)-N
Variation
(N+2)-(N+1)
5,912.00
6,091.00
4,227.00
5,766.00
5,087.00
5,838.00
F.R.F
-179.00
-1,539.00
-751.00
STACKS
CREANCES DE L'ACTIF C
DETTES A - D'UN AN
540.00
7,012.00
8,091.00
735.00
6,969.00
7,551.00
735.00
12,602.00
10,413.00
B.F.G
-539.00
153.00
2,924.00
360.00
0.00
15.00
1,707.00
11.00
3,686.00
360.00
360.00
-1,692.00
-1,692.00
-3,675.00
-3,675.00
-1,360.00
788.00
692.00
2,771.00
-2,052.00
-2,052.00
-1,983.00
-1,983.00
TRESORERIE
TRESORERIE - ACTIF
TRESORERIE - PASSIF
TRESORERIE NETTE
TN = F.R.F. - B.F.G.
100%
30.43%
3.83%
65.68%
0.06%
100%
17.38%
9.13%
54.27%
19.21%
E
X
P
L
O
I
T
A
T
I
O
N
PRODUITS D'EXPLOITATION
. Ventes de marchandises (en l'tat)
. Ventes de biens et services produits
. Chiffre d'affaires
. Variation de stocks de produits (+/-) (1)
. Immobilisations produites par
l'entreprise pour elle - mme
. Subventions d'exploitation
. Autres produits d'exploitation
. Reprises d'exploitation; Transferts de
charges
TOTAL I
II
CHARGES D'EXPLOITATION
. Achats revendus de marchandises
. Achats consomms (2) de matriels et fournitures
. Autres charges externes
. Impts et taxes
. Charges de personnel
. Autres charges d'exploitation
. Dotations d'exploitation
TOTAL II
F
I
N
A
N
C
I
E
R
III
IV
CHARGES FINANCIERES
. Charges d'intrts
. Pertes de change
. Autres charges financires
. Dotations financires
38,316.00
38,316.00
-186.00
41,919.00
41,919.00
228.00
48,961.00
48,961.00
-25.00
38,130.00
42,147.00
48,936.00
6,300.00
18,255.00
245.00
11,001.00
349.00
515.00
36,665.00
1,465.00
9,012.00
16,845.00
378.00
14,412.00
1,136.00
328.00
42,111.00
36.00
10,701.00
18,792.00
654.00
15,858.00
594.00
531.00
47,130.00
1,806.00
0.00
0.00
0.00
616.00
756.00
261.00
616.00
-616.00
849.00
756.00
-756.00
-720.00
261.00
-261.00
1,545.00
PRODUITS FINANCIERS
. Produits des titres de participation et
autres titres immobiliss
. Gains de change
. Intrts et autres produits financiers
. Reprises financires; transferts de
charges
TOTAL IV
TOTAL V
VI
VII
N+2
N+1
1) Variantion de stocks : Stock final - Stock initial ; augmentation (+); diminution (-)
2) Achats revendus ouachats consomms - variation de stocks
PRODUITS ET CHARGES
VII RESULTAT COURANT (reports)
VIII PRODUITS NON COURANTS
. Produits des cessions d'immobilisation
. Subventions d'quilibre
. Reprises sur subventions
d'investissement
. Autres produits non courants
. Reprises non courantes; transferts de
charges
N+1
849.00
-720.00
N+2
1,545.00
TOTAL VIII
IX
X
XI
XII
XIII
XIV
XV
XVI
0.00
0.00
0.00
209.00
720.00
1,680.00
209.00
-209.00
640.00
280.00
360.00
720.00
-720.00
-1,440.00
1,680.00
-1,680.00
-135.00
-1,440.00
-135.00
38,130.00
42,147.00
48,936.00
37,770.00
43,587.00
49,071.00
360.00
-1,440.00
-135.00
ELEMENTS
1
2
I
II
=
+
=
=
+
+
=
+
=
+
-
=
+
3
4
5
-
III
6
7
IV
V
8
9
10
11
12
13
14
VI
VII
VIII
IX
15
X
N +1
0.00
38,130.00 ######
38,316.00
-186.00
0.00
23,695.00 62.14%
6,300.00
17,395.00
14,435.00 37.86%
0.00
245.00
11,861.00
2,329.00 6.11%
0.00
42,147.00 ######
41,919.00
228.00
0.00
24,944.00 59.18%
9,012.00
15,932.00
17,203.00 40.82%
0.00
378.00
15,325.00
1,500.00 3.56%
0.00
349.00
0.00
515.00
1,465.00 3.84%
-616.00
849.00 2.23%
-209.00 -0.55%
280.00
0.00
1,136.00
0.00
328.00
36.00 0.09%
-756.00
-720.00 -1.71%
-720.00 -1.71%
0.00
0.94%
-1,440.00 -3.42%
360.00
VARIATION
(N+1)-N
N+2
0.00
48,936.00 ######
48,961.00
-25.00
0.00
28,362.00 57.96%
10,701.00
17,661.00
20,574.00 42.04%
0.00
654.00
16,809.00
3,111.00 6.36%
0.00
594.00
0.00
681.00
1,836.00
-291.00
1,545.00
-1,680.00
0.00
3.75%
3.16%
-135.00 -0.28%
11%
5%
19%
-36%
2
3
4
5
6
7
8
9
+
+
+
+
10
I
II
. Benefice +
360.00
. Perte
-1,440.00
Dotations d'exploitation (1)
515.00
328.00
Dotations financieres (1)
0.00
0.00
Dotations non courantes (1)
0.00
0.00
Reprises d'exploitation (2)
0.00
0.00
Reprises financieres (2)
0.00
0.00
Reprises non courantes (2) (3)
0.00
0.00
Produits des cessions d'immobilis
0.00
0.00
Valeurs nettes d'amort.des imm. cedees
0.00
0.00
CAPACITE D'AUTOFINANCEMENT (C.A.F)
875.00
-1,112.00
Distributions de benefices
AUTOFINANCEMENT
875.00
0.00 -1,112.00
(1) A l'exclusion des dotations relatives aux actifs et passifs circulants et a la tresorerie
(2) A l'exclusion des reprises relatives aux actifs circulants et a la tresorerie
(3) Y compris reprises sur subventions d'investissement
0.00
-135.00
531.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
396.00
0.00
-227%
396.00
0.00
-227%
VARIATION
(N+2)-(N+1)
16%
14%
20%
107%
-136%
-136%
TABLEAU DE FINANCEMENT
I. La synthse des masses du bilan
Masses
1
2
3
4
5
6
7
Financement Permanent
Moins Actif immobilis
FONDS DE ROULEMENT FONCTIONNEL (1-2) (A)
Actif circuliant
Moins Passif circulant
BESOIN DE FINANCEMENT GLOBAL (4-5) (B)
TRESORERIE NETTE (ACTIF-PASSIF) = A-B
N+1
4,452.00
5,775.00
6,399.00
6,103.00
-1,323.00
296.00
7,767.00
7,398.00
7,640.00
7,704.00
369.00
-1,692.00
-64.00
360.00
2002
RESSOURCES
662,485.32
662,485.32
0.00
0.00
989,162.26
TOTAL GENERAL
37,000.00
37,000.00
289,676.94
2,090,954.28
2,090,954.28
2,090,954.28
2,766.00
2,093,720.28
-1,983.00
987,179.26
TABLEAU DE FINANCEMENT
Variation
Emplois
Ressources
-1,947.00
N+2
Variation
Emplois
Ressources
N+1
4,704.00
5,244.00
4,452.00
5,775.00
-1,619.00
-540.00
-1,323.00
127.00
-306.00
13,395.00
10,260.00
7,767.00
7,398.00
5,628.00
433.00
3,135.00
-3,675.00
369.00
-1,692.00
2,766.00
-328.00
-2,052.00
EMPLOIS
2001
RESSOURCES
EMPLOIS
2000
RESSOURCES
339,255.06
339,255.06
0.00
25,000.00
299,989.04
299,989.04
0.00
35,000.00
25,000.00
35,000.00
3,000,000.00
0.00
3,000,000.00
35,400.00
3,399,655.06
962,779.14
334,989.04
0.00
3,211.45
959,567.69
15,000.00
977,779.14
0.00
433.00
978,212.14
3,399,655.06
0.00
334,989.04
252.00
-531.00
783.00
2,862.00
-1,983.00
LES RATIOS
STRUCRTURE FINANCIERE
RATIOS
N+1
N+2
4,994.00
14,003.00
36%
3,462.00
13,485.00
26%
3,335.00
19,186.00
17%
4,994.00
5,912.00
84%
3,462.00
4,227.00
82%
3,335.00
5,087.00
66%
95%
89%
1,052,640.00
=
48,961.00
21.5
N
N+1
N+2
N
N+1
N+2
N
N+1
N+2
N
N+1
N+2
LIQUIDITE
RATIOS
N+1
7,912.00
8,091.00
7,372.00
8,091.00
R5 :
(B.F.Rt / C.A. ht) x 360J
-194,040.00
=
38,316.00
98%
83%
13,348.00
14,099.00
91%
6,984.00
9,258.00
75%
12,613.00
14,099.00
-5
55,080.00
42,147.00
1.3
Jours
R6 : Dlai d'coulement des
stocks de matires premires.
109,080.00
=
6,300.00
17
Jours
97,200.00
9,012.00
Jours
R7 : Dlai d'coulement des
stocks de produits finis
85,320.00
38,130.00
2,430,720.00
=
45,979.20
53
167,400.00
=
42,147.00
1,657,800.00
=
7,560.00
219
Jours
106,200.00
=
10,701.00
2,432,160.00
=
50,576.40
48
158,400.00
=
48,936.00
156
Jours
3
Jours
4,439,520.00
=
58,753.20
Jours
1,690,200.00
=
10,814.40
10
Jours
Jours
Jours
R9 : Dlai moyen de rglement
des dettes Fournisseurs
11
Jours
Jours
Jours
R8 : Dlai moyen de
recouvrement
N+2
7,719.00
9,258.00
76
Jours
2,602,800.00
=
12,841.20
203
Jours
N
N+1
N+2
N
N+1
N+2
N
N+1
N+2
N
N+1
N+2
N
N+1
N+2
RENTABILITE
N+1
N+2
E.B.E
VARIATION B.F.R.
GRANDEURS
1,500.00
692.00
3,111.00
2771.00
E.T.G.
808.00
340.00
EXPLOITATION
RATIOS
R10 =
E.B.E. / C.A. H.T
N
2,329.00
38,316.00
N+1
= 6.08%
R11 =
E.T.G. / C.A. H.T.
1,500.00
41,919.00
N+2
= 3.58%
3,111.00
48,961.00
= 6.35%
808.00
41,919.00
= 1.93%
340.00
48,961.00
= 0.69%
R12 =
Rsultat d'exploitation / C.A. H.T.
1,465.00
38,316.00
= 3.82%
36.00
41,919.00
= 0.09%
1,806.00
48,961.00
= 3.69%
R13 =
Rsultat courant / C.A. H.T.
849.00
38,316.00
= 2.22%
-720.00
41,919.00
= -1.72%
1,545.00
48,961.00
= 3.16%
ECONOMIQUE
RATIOS
N+1
R14 =
E.B.E. / (Immob + B.F.R.T.)
2,329.00
5,552.00
= 41.95%
1,500.00
5,919.00
R15 =
E.B.E. / C.A. H.T.
2,329.00
38,316.00
= 6.08%
R16 =
C.A. H.T. / (Immob + B.F.R.T.)
38,316.00
5,552.00
FINANCIER
RATIOS
R17 =
Rsultat net / C.P. Dbut
6.90
N
360.00
4,614.00
N+2
= 25.34%
3,111.00
8,762.00
= 35.51%
1,500.00
41,919.00
= 3.58%
3,111.00
48,961.00
= 6.35%
41,919.00
5,919.00
48,961.00
8,762.00
7.08
N+1
= 7.80%
-1,440.00
4,994.00
= -28.83%
5.59
N+2
-135.00
3,462.00
= -3.90%
de priode
PRODUCTIVITE
RATIOS
R18 =
V.A. / PRODUCTION
14,435.00
38,130.00
R19 =
CHARGES DE PL /V.A.
R20 =
CHARGES FINANCIERE / V.A.
N+1
= 37.86%
17,203.00
42,147.00
11,861.00
14,435.00
= 82.17%
616.00
14,435.00
= 4.27%
N+2
= 40.82%
20,574.00
48,936.00
= 42.04%
15,325.00
17,203.00
= 89.08%
16,809.00
20,574.00
= 81.70%
756.00
17,203.00
= 4.39%
291.00
20,574.00
= 1.41%