Professional Documents
Culture Documents
Adresse rue
Code postal et Ville
AGAMALL
Dakhla Bd Hassan 1er
80000
Dbut
01/01/14
Remarque : il n'est pas tenu compte de l'incidence d'un dbut d'activit et d'exonrations au nivea
des cotisations sociales; ceci afin d'avoir une ide de la rentabilit non fausse par des gains
temporaires.
0.08%
0.08%
0.08%
0.08%
0.08%
0.08%
0.08%
0.08%
0.08%
0.08%
0.08%
0.08%
1.214285714
1.176470588
Coefficient de Tva
Si TVA encaissements : 1 sinon 0
144,000,000.00
229,500,000.00
5,737,500.00
BUREAU D'ETUDES
BUREAU DE CONTRLE
Matriel et Outillage
Matriel de bureau
LABORATOIRE
TOTAL
3,442,500.00
1,836,000.00
20,000.00
60,000
1,147,500.00
385,743,500.00
HT
1,161,477
144,000,000
241,743,500
20,000
60,000
932,312
Total
387,917,289
AGADIR
fin
31/12/14 Format JJ/MM/AA
t d'exonrations au niveau
1.00%
Taux amort.
Financement
20% Capitaux propres
10% Emprunt
5% Subvention
20%
20%
Total
HT
232,750,373
155,166,916
0
387,917,289
Secteur
dactivit
Affaire
s
Shoppi
150
150
ng
Loisirs
100
Restau
ration
Utilitai
200
100
Videres
Total construit
Extrieur
Parking
Station service
Espace vert
EXOS
exo 1
exo 2
exo 3
superficie
totale en m
500
6,600
11,000
13,200
6,600
2,200
4,400
44,000
7,000
3,000
500
3,500
Montant
total
N (70%)
N+1 (85%)
N+2
(100%)
990,000
693,000
841,500
990,000
1,650,000
1,155,000
1,402,500
1,650,000
1,320,000
924,000
1,122,000
1,320,000
1,320,000
924,000
1,122,000
1,320,000
220,000
154,000
187,000
220,000
250,000
175,000
212,500
250,000
5,750,000
4,025,000
4,887,500
5,750,000
ACTIF IMMOBILISE
Immobilisation en non valeurs (A)
1,161,477.00
Frais preliminaires
Charges a repartir sur plusieurs exercices
Primes de remboursements des obligations
1,161,477.00
-
385,823,500.00
Terrains
Constructions
Installations techniques, matriel et outillage
Matriel de transport
Mobilier, matriel de bureau et amnagements divers
Autres immobilisations corporelles
Immobilisations corporelles en cours
144,000,000.00
241,743,500.00
20,000.00
60,000.00
-
Prts immobiliss
Autres crances financires
Titres de participations
Autres titres immobiliss
Total I (A+B+C+D+E)
386,984,977.00
Marchandises
Matires et fournitures consommables
Produits en cours
Produits intermdiaires et produits rsiduels
Produits finis
Crances de lactif circulant (G)
Comptes dassocis
Autres dbiteurs
Comptes de rgularisation Actif
Titres et valeurs de placement (H)
Ecarts de Conversion - Actif (I) (Elments circulants)
Total II (F+G+H+I)
TRESORERIE -Actif
839,080.80
93,231.20
932,312.00
387,917,289.00
PASSIF
FINANCEMENT PERMANENT
Capitaux propres (A)
Subventions dinvestissememt
Provisions rglementes
Dettes de financement
Emprunts obligataires
Autres dettes de financement
Provisions durables pour risque et charge (D)
232,750,373.40
232,750,373.40
0.00
0.00
155,166,915.60
155,166,915.60
0.00
0.00
387,917,289.00
0
0
0
0
0
0
0
0
TOTAL II (F+G+H)
TRSORERIE
Trsorerie - Passif
Crdits descompte
Crdits de trsorerie
Banques (soldes crditeurs)
0
0
0
TOTAL III
387,917,289.00
EXO N
POSTES
Directeur Gnral
responsable comptable et
financier
responsable
administratif et
commercial
TOTAL
SALARIALE
SALAIRE DE BASE ANNUEL (4,29%)
CNSS
PATRONALE
(8,6%)
Taxe
Formation
Prof.(1,6%)
240000
156000
10296
6692.4
20640
13416
3840
2496
156000
552000
6692.4
23680.8
13416
47472
2496
8832
69552
EXO N+1
POSTES
Directeur Gnral
responsable comptable et
financier
responsable administratif et
commercial
TOTAL
Parts patronales totales
SALARIALE
SALAIRE DE BASE ANNUEL (4,29%)
CNSS
PATRONALE
(8,6%)
Taxe
Formation
Prof.(1,6%)
300000
12870
25800
4800
180000
7722
15480
2880
180000
660000
83160
7722
28314
15480
56760
2880
10560
EXO N+2
POSTES
Directeur Gnral
responsable comptable et
financier
responsable administratif et
commercial
TOTAL
Parts patronales totales
CNSS
SALARIALE
PATRONALE
(8,6%)
SALAIRE DE BASE ANNUEL (4,29%)
Taxe
Formation
Prof.(1,6%)
360000
15444
30960
5760
240000
10296
20640
3840
240000
840000
10296
36036
20640
72240
3840
13440
105840
CIMR
Patronale
Salariale (3%)
(4%)
ASS. Accident
(3%)
FRAIS PROFESSIONNELS
(20%)
CHARGES TOTALES
7200
4680
9600
6240
7200
4680
30000
30000
58536
48548.4
4680
16560
6240
22080
4680
16560
30000
90000
48548.4
155632.8
CIMR
Patronale
Salariale (3%)
(4%)
ASS. Accident
(3%)
FRAIS PROFESSIONNELS
(20%)
CHARGES TOTALES
9000
12000
9000
30000
65670
5400
7200
5400
30000
51402
5400
19800
7200
26400
5400
19800
30000
90000
51402
168474
CIMR
Patronale
Salariale (3%)
(4%)
ASS. Accident
(3%)
FRAIS PROFESSIONNELS
(20%)
CHARGES TOTALES
10800
14400
10800
30000
72804
7200
9600
7200
30000
58536
7200
25200
9600
33600
7200
25200
30000
90000
88776
220116
SBI
181464
107451.6
IGR
SALAIRES NETS
72585.6
40831.608
108878.40
66619.99
107451.6 40831.608
396367.2 154248.816
66619.99
242118.384
SBI
IGR
SALAIRES NETS
234330
93732
140598.00
128598
48867.24
79730.76
128598
491526
48867.24
191466.48
79730.76
300059.52
SBI
IGR
SALAIRES NETS
287196
114878.4
172317.60
181464
72585.6
108878.40
151224
619884
60489.6
247953.6
90734.40
371930.4
TOTAL
FRAIS GENERAUX
Electricit
N+1
N+2
1,260,000
1,530,000
1,800,000
840,000
1,020,000
1,200,000
19,200
19,200
19,200
600,000
650,000
700,000
12,000
12,000
12,000
Assurances
240,000
240,000
240,000
Publicit
200,000
200,000
150,000
6,048
6,048
6,048
12,000
13,800
15,180
3,177,248
3,691,048
4,142,428
Eau
Internet
Entretien et scurit
Dplacements
Tlphone, timbres
Divers
Total
TAXES
TAXE URBAINE (13,5%
de la valeur locative)
N+1
-
N+2
-
3,519,000.00
4,140,000.00
TOTAL
3,519,000.00
4,140,000.00
2,898,000.00
COMMENTAIRES
La taxe urbaine ne s'applique pas
aux locaux neufs et additions de
construction pendant 5 ans
partir de la dlivrance du permis
d'habiter.
Cette taxe s'applique tous les
immeubles quelque soit leur
destination. La base est la valeur
locative, base de la taxe urbaine,
ou les loyers perus,
20%
Exercice
BASE DAMORTISSEMENT
DOTATIONS
1,161,477.00
232,295.40
1,161,477.00
232,295.40
1,161,477.00
232,295.40
1,161,477.00
232,295.40
1,161,477.00
232,295.40
Les frais prliminaires constituent l'ensemble des charges supportes par la socit lors de la
20%
ANNES
BASE DAMORTISSEMENT
DOTATIONS
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
2
3
4
5
20%
ANNES
BASE DAMORTISSEMENT
DOTATIONS
60,000.00
60,000.00
60,000.00
60,000.00
60,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
2
3
4
5
BASE DAMORTISSEMENT
DOTATIONS
241,743,500.00
24,174,350.00
24,174,350.00
241,743,500.00
241,743,500.00
241,743,500.00
241,743,500.00
24,174,350.00
6
7
8
9
10
241,743,500.00
241,743,500.00
241,743,500.00
241,743,500.00
241,743,500.00
24,174,350.00
24,174,350.00
24,174,350.00
24,174,350.00
24,174,350.00
24,174,350.00
24,174,350.00
BASE DAMORTISSEMENT
DOTATIONS
144,000,000.00
14,400,000.00
144,000,000.00
14,400,000.00
144,000,000.00
14,400,000.00
144,000,000.00
14,400,000.00
144,000,000.00
14,400,000.00
6
7
8
9
10
144,000,000.00
14,400,000.00
144,000,000.00
14,400,000.00
144,000,000.00
14,400,000.00
144,000,000.00
14,400,000.00
144,000,000.00
14,400,000.00
Rsum
Amortissement
Dotation N
Dotations totales
38,822,645.40
CUMUL DAMORTISSEMENT
VNA
232,295.40
929,181.60
464,590.80
696,886.20
696,886.20
464,590.80
929,181.60
232,295.40
1,161,477.00
0.00
CUMUL DAMORTISSEMENT
VNA
4,000.00
8,000.00
12,000.00
16,000.00
20,000.00
16,000.00
12,000.00
8,000.00
4,000.00
0.00
CUMUL DAMORTISSEMENT
VNA
12,000.00
24,000.00
36,000.00
48,000.00
60,000.00
48,000.00
36,000.00
24,000.00
12,000.00
0.00
CUMUL DAMORTISSEMENT
VNA
24,174,350.00
48,348,700.00
72,523,050.00
96,697,400.00
217,569,150.00
193,394,800.00
169,220,450.00
145,046,100.00
120,871,750.00
120,871,750.00
145,046,100.00
169,220,450.00
193,394,800.00
217,569,150.00
241,743,500.00
96,697,400.00
72,523,050.00
48,348,700.00
24,174,350.00
-
CUMUL DAMORTISSEMENT
VNA
14,400,000.00
28,800,000.00
43,200,000.00
57,600,000.00
129,600,000.00
115,200,000.00
100,800,000.00
86,400,000.00
72,000,000.00
72,000,000.00
86,400,000.00
100,800,000.00
115,200,000.00
129,600,000.00
144,000,000.00
57,600,000.00
43,200,000.00
28,800,000.00
14,400,000.00
0.00
Dotation N+1
Dotation N+2
38,822,645.40
38,822,645.40
Actif
Brut
ACTIF IMMOBILISE
Immobilisation en non valeurs (A)
1,161,477.00
Frais preliminaires
Charges a repartir sur plusieurs exercices
Primes de remboursements des obligations
1,161,477.00
0.00
0.00
385,823,500.00
Terrains
Constructions
Installations techniques, matriel et outillage
Matriel de transport
Mobilier, matriel de bureau et amnagements divers
Autres immobilisations corporelles
Immobilisations corporelles en cours
144,000,000.00
241,743,500.00
20,000.00
60,000.00
0.00
0.00
Prts immobiliss
Autres crances financires
Titres de participations
Autres titres immobiliss
Ecarts de Conversion - Actif (E)
0.00
386,984,977.00
Marchandises
Matires et fournitures consommables
Produits en cours
Produits intermdiaires et produits rsiduels
Produits finis
Crances de lactif circulant (G)
0.00
0.00
4,072,354.13
4,025,000.00
47,354.13
Autres dbiteurs
Comptes de rgularisation Actif
Titres et valeurs de placement (H)
Ecarts de Conversion - Actif (I) (Elments circulants)
Total II (F+G+H+I)
0.00
0.00
4,072,354.13
TRESORERIE
Trsorerie - Actif
23,356,695.33
21,021,025.80
2,335,669.53
Total III
23,356,695.33
414,414,026.47
EL FIN EXO N
EXERCICE N
Amort. Et Prov.
Net
232,295.40
929,181.60
232,295.40
929,181.60
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
38,590,350.00
347,233,150.00
14,400,000.00
129,600,000.00
24,174,350.00
217,569,150.00
4,000.00
16,000.00
0.00
12,000.00
48,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
38,822,645.40
348,162,331.60
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4,072,354.13
0.00
4,025,000.00
0.00
47,354.13
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4,072,354.13
0.00
0.00
23,356,695.33
0.00
0.00
21,021,025.80
2,335,669.53
23,356,695.33
38,822,645.40
375,591,381.07
PASSIF
Exo N
FINANCEMENT PERMANENT
Capitaux propres (A)
227,410,465.38
232,750,373.40
-5,339,908.02
0.00
Subventions dinvestissememt
Provisions rglementes
Dettes de financement
147,408,569.82
Emprunts obligataires
Autres dettes de financement
147,408,569.82
0.00
0.00
374,819,035.20
772,345.87
0.00
772,345.87
0.00
0.00
772,345.87
TRSORERIE
Trsorerie - Passif
Crdits descompte
Crdits de trsorerie
0.00
0.00
375,591,381.07
Actif
Brut
ACTIF IMMOBILISE
Immobilisation en non valeurs (A)
1,161,477.00
Frais preliminaires
Charges a repartir sur plusieurs exercices
Primes de remboursements des obligations
1,161,477.00
0.00
0.00
385,823,500.00
Terrains
144,000,000.00
Constructions
241,743,500.00
Installations techniques, matriel et outillage
20,000.00
Matriel de transport
Mobilier, matriel de bureau et amnagements divers
60,000.00
Autres immobilisations corporelles
0.00
Immobilisations corporelles en cours
Immobilisations financires (D)
0.00
Prts immobiliss
Autres crances financires
Titres de participations
Autres titres immobiliss
Ecarts de Conversion - Actif (E)
0.00
386,984,977.00
Marchandises
Matires et fournitures consommables
Produits en cours
Produits intermdiaires et produits rsiduels
Produits finis
0.00
0.00
4,930,317.47
4,887,500.00
Personnel
Etat
Comptes dassocis
Autres dbiteurs
Comptes de rgularisation Actif
Titres et valeurs de placement (H)
Ecarts de Conversion - Actif (I) (Elments circulants)
Total II (F+G+H+I)
42,817.47
0.00
0.00
4,930,317.47
TRESORERIE
Trsorerie - Actif
0.00
52,043,452.41
5,782,605.82
Total III
57,826,058.23
449,741,352.70
Net
464,590.80
696,886.20
464,590.80
696,886.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
77,180,700.00
308,642,800.00
28,800,000.00
115,200,000.00
48,348,700.00
193,394,800.00
8,000.00
12,000.00
0.00
24,000.00
36,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
77,645,290.80
309,339,686.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4,930,317.47
0.00
4,887,500.00
0.00
42,817.47
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4,930,317.47
0.00
0.00
0.00
0.00
0.00
52,043,452.41
5,782,605.82
57,826,058.23
77,645,290.80
372,096,061.90
PASSIF
Exo N+1
FINANCEMENT PERMANENT
Capitaux propres (A)
230,490,837.86
232,750,373.40
-5,339,908.02
3,080,372.48
0.00
Subventions dinvestissememt
Provisions rglementes
Dettes de financement
139,650,224.04
Emprunts obligataires
Autres dettes de financement
139,650,224.04
0.00
0.00
370,141,061.90
1,955,000.00
0.00
1,955,000.00
0.00
0.00
TOTAL II (F+G+H)
1,955,000.00
TRSORERIE
Trsorerie - Passif
Crdits descompte
0.00
Crdits de trsorerie
Banques (soldes crditeurs)
TOTAL III
TOTAL GENERAL I+II+III
0.00
372,096,061.90
Actif
Brut
Amort. Et Prov.
ACTIF IMMOBILISE
Immobilisation en non valeurs (A)
1,161,477.00
696,886.20
Frais preliminaires
Charges a repartir sur plusieurs exercices
Primes de remboursements des obligations
1,161,477.00
696,886.20
0.00
0.00
0.00
0.00
385,823,500.00
115,771,050.00
Terrains
144,000,000.00
Constructions
241,743,500.00
Installations techniques, matriel et outillage
20,000.00
Matriel de transport
Mobilier, matriel de bureau et amnagements divers
60,000.00
Autres immobilisations corporelles
0.00
Immobilisations corporelles en cours
43,200,000.00
72,523,050.00
12,000.00
36,000.00
0.00
0.00
0.00
0.00
0.00
386,984,977.00
116,467,936.20
Prts immobiliss
Autres crances financires
Titres de participations
Autres titres immobiliss
Ecarts de Conversion - Actif (E)
Marchandises
Matires et fournitures consommables
Produits en cours
Produits intermdiaires et produits rsiduels
Produits finis
0.00
0.00
5,797,040.47
5,750,000.00
Personnel
Etat
Comptes dassocis
Autres dbiteurs
Comptes de rgularisation Actif
Titres et valeurs de placement (H)
Ecarts de Conversion - Actif (I) (Elments circulants)
Total II (F+G+H+I)
47,040.47
0.00
0.00
0.00
0.00
5,797,040.47
0.00
0.00
0.00
TRESORERIE
Trsorerie - Actif
88,269,128.12
9,807,680.90
Total III
98,076,809.02
0.00
490,858,826.48
116,467,936.20
N+2
PASSIF
FINANCEMENT PERMANENT
E N+2
0.00
0.00
0.00
0.00
0.00
0.00
0.00
270,052,450.00
Subventions dinvestissememt
Provisions rglementes
100,800,000.00
Dettes de financement
169,220,450.00
Emprunts obligataires
Autres dettes de financement
8,000.00
0.00
24,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
270,517,040.80
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5,797,040.47
TRSORERIE
0.00
5,750,000.00
Trsorerie - Passif
Crdits descompte
0.00
47,040.47
0.00
0.00
0.00
0.00
0.00
5,797,040.47
0.00
0.00
0.00
88,269,128.12
9,807,680.90
98,076,809.02
374,390,890.28
Crdits de trsorerie
Banques (soldes crditeurs)
TOTAL III
TOTAL GENERAL I+II+III
Exo N+2
240,199,012.02
232,750,373.40
-2,259,535.54
9,708,174.17
0.00
131,891,878.26
131,891,878.26
0.00
0.00
372,090,890.28
RESORERIE)
2,300,000.00
0.00
2,300,000.00
0.00
0.00
2,300,000.00
0.00
0.00
374,390,890.28
EXO N
EXPLOITATION
I Produits dexploitation
48,300,000.00
TOTAL I
48,300,000.00
II Charges dexploitation
2,100,000.00
1,089,248.00
2,898,000.00
621,552.00
38,822,645.40
TOTAL II
III RSULTAT DEXPLOITATION (I - II)
45,531,445.40
2,768,554.60
FINANCIER
IV Produits financiers
Produits des titres de participation, et autres titres
immobilis
Gains de change
Intrts et autres produits financiers
Reprises financires; transferts de charges
TOTAL IV
V Charges finacires
7,866,962.62
Charges d'intrts
Pertes de change
Autres charges financires
Dotations financires
TOTAL V
VI RSULTAT FINANCIER ( IV - V )
7,866,962.62
-
7,866,962.62
5,098,408.02
TOTAL VIII
TOTAL IX
5,098,408.02
241,500.00
5,339,908.02
ET CHARGES PREVISIONNEL
EXO N+1
EXO N+2
58,650,000.00
69,000,000.00
58,650,000.00
69,000,000.00
2,550,000.00
1,141,048.00
3,519,000.00
743,160.00
38,822,645.40
3,000,000.00
1,142,428.00
4,140,000.00
945,840.00
38,822,645.40
46,775,853.40
48,050,913.40
11,874,146.60
20,949,086.60
7,473,614.49
7,080,266.36
7,473,614.49
7,080,266.36
7,473,614.49
7,080,266.36
4,400,532.11
13,868,820.24
4,400,532.11
13,868,820.24
1,320,159.63
4,160,646.07
3,080,372.48
9,708,174.17
N
TVA REC
TVA FACT
TVA DUE
N+1
453049.6
9,660,000.00
9,206,950.40
ELEMENTS
N+2
513809.6
11,730,000.00
11,216,190.40
Janvier
564485.6
13,800,000.00
13,235,514.40
Fvrier
805,000.00
805,000.00
32,654.13
805,000.00
0
0
0
0
14,700.00
17954.13333
0
772,345.87
Avril
805,000.00
805,000.00
805,000.00
805,000.00
805,000.00
32,654.13
47,354.13
14,700.00
14,700.00
17,954.13
32,654.13
32,654.13
47,354.13
14,700.00
14,700.00
17,954.13
0
14,700.00
17,954.13
0
772,345.87
Mai
0
14,700.00
17,954.13
0
757,645.87
Juin
0
14,700.00
17,954.13
0
772,345.87
Juillet
0
772,345.87
0
757,645.87
N
Septembre
Octobre
Novembre
Dcembre
SoldeBilan au
31/12/N
805,000.00
805,000.00
805,000.00
805,000.00
805,000.00
32,654.13
32,654.13
47,354.13
14,700.00
14,700.00
17,954.13
32,654.13
32,654.13
Aot
0
14,700.00
17,954.13
0
14,700.00
17,954.13
0
772,345.87
0
772,345.87
0
14,700.00
17,954.13
0
757,645.87
0
14,700.00
17,954.13
0
772,345.87
47,354.13
14,700.00
14,700.00
17,954.13
0
772,345.87
TVA DUE Dc
0
- 47,354.13
772,345.87
ELEMENTS
Solde dbut
Janvier
Fvrier
932,312.00
133,245.33
Mars
2,810,575.85
Avril
5,520,560.51
Encaissement
VENTES
Total
encaissement
4,025,000.00
-
4,025,000.00
4,025,000.00
4,025,000.00
4,025,000.00
4,025,000.00
175,000.00
175,000.00
175,000.00
90,770.67
90,770.67
90,770.67
805,000.00
772,345.87
772,345.87
241,500.00
241,500.00
241,500.00
241,500.00
51,796.00
35,398.81
35,398.81
35,398.81
Dcaissement
Achats
consomms de
mat et fournitures
Assurance
Autres charges
d'exp
175,000.00
240,000.00
90,770.67
TVA payer
Impt et taxe
payer
charges d'intrts
d'emprunt
Charges de
personnel
60,375.00
Acomptes IS
Total
dcaissement
799,066.67
1,347,669.48
1,315,015.35
1,315,015.35
SOLDE final
133,245.33
2,810,575.85
5,520,560.51
8,230,545.16
Mai
8,230,545.16
4,025,000.00
4,025,000.00
Juin
Juillet
10,955,229.82
Aot
13,665,214.47
16,375,199.13
PRODUITS D'EXPLOITATION
4,025,000.00
4,025,000.00
4,025,000.00
4,025,000.00
4,025,000.00
Septembre
19,099,883.78
4,025,000.00
4,025,000.00
4,025,000.00
CHARGES D'EXPLOITATION
175,000.00
175,000.00
175,000.00
175,000.00
175,000.00
90,770.67
90,770.67
90,770.67
90,770.67
90,770.67
757,645.87
772,345.87
772,345.87
757,645.87
772,345.87
241,500.00
241,500.00
241,500.00
241,500.00
241,500.00
35,398.81
35,398.81
35,398.81
35,398.81
35,398.81
60,375.00
60,375.00
1,300,315.35
1,315,015.35
1,315,015.35
1,300,315.35
1,315,015.35
10,955,229.82
13,665,214.47
16,375,199.13
19,099,883.78
21,809,868.44
Octobre
Novembre
21,809,868.44
24,519,853.09
4,025,000.00
4,025,000.00
Dcembre
27,244,537.75
4,025,000.00
4,025,000.00
4,025,000.00
4,025,000.00
175,000.00
175,000.00
175,000.00
TOTAUX
22,087,559.78
44,275,000.00
66,362,559.78
2,100,000.00
240,000.00
90,770.67
90,770.67
90,770.67
1,089,248.00
772,345.87
757,645.87
772,345.87
8,484,358.67
241,500.00
241,500.00
241,500.00
2,898,000.00
7,866,962.62
7,866,962.62
35,398.81
441,182.93
60,375.00
241,500.00
35,398.81
35,398.81
1,315,015.35
1,300,315.35
9,181,977.97
23,119,752.22
24,519,853.09
27,244,537.75
22,087,559.78
43,242,807.56
Plan d'investissement et de
Dbut exo 1
EMPLOIS
Acquisition d'immobilisation
Titres de participation
Remboursement dettes long terme
Besoin de financement d'exploitation
Dividendes
0
0
0
0.00
Total I
0.00
RESSOURCES
A - Ressources internes
CAF
Cession d'actif
Total II
0.00
Solde II - I
0.00
B - Ressources externes
Emprunts bancaires LT
Augmentation de capital
0.00
0.00
Total III
0.00
0.00
en cas d'emprunt
Taux d'emprunt =
5.07%
Anne
N
N+1
N+2
N+3
147,408,569.82
139,650,224.04
131,891,878.26
Capacit d'AutoFina
ELEMENTS
RESULTAT NET
DEA
CAF
d'investissement et de financement
exo 1
exo 2
exo 3
0
7,758,346
3,300,008.27
0.00
0
0.00
7,758,346
-324,690.80
0.00
0
0.00
7,758,346
521,723.00
0.00
11,058,354.05
7,433,654.98
8,280,068.78
33,482,737.38
0
41,903,017.88
0
48,530,819.57
0
33,482,737.38
41,903,017.88
48,530,819.57
22,424,383.33
34,469,362.90
40,250,750.79
0.00
0.00
0
0
0
0
22,424,383.33
34,469,362.90
40,250,750.79
Intrt de la priode
7,866,962.62
7,473,614.49
7,080,266.36
6,686,918.23
Amortissement
7,758,345.78
7,758,345.78
7,758,345.78
7,758,345.78
Annuit
15,625,308.40
15,231,960.27
14,838,612.14
14,445,264.01
22,420,843.47
23,275,037.34
45,695,880.81
Capacit d'AutoFinancement
N
-
N+1
5,339,908.02
38,822,645.40
33,482,737.38
3,080,372.48
38,822,645.40
41,903,017.88
N+2
9,708,174.17
38,822,645.40
48,530,819.57
Montant de l'investissement =
387,917,289.00
CALCUL TRI
387,917,289.00
exo 1
exo 2
48,300,000.00
6,708,800.00
38,822,645.40
2,768,554.60
830,566.38
1,937,988.22
40,760,633.62
58,650,000.00
7,953,208.00
38,822,645.40
11,874,146.60
3,562,243.98
8,311,902.62
47,134,548.02
12.0%
36,393,422.88
12.0%
37,575,373.10
-83,659,498.84
40,760,633.62
47,134,548.02
Taux d'actualisation
Valeur
12.0%
-83,659,498.84
IP (Indice de profitabilit)
0.78
Dlai de rcupration
-36%
VO
241,743,500
Cumul
d'amortissement
72523050
Terrain
Mobilier de bureau
Matriel et Outillage
Total
144,000,000
60,000
20,000
385,823,500
192,218,000
43,200,000
36000
12000
115771050
exo 3
69,000,000.00
9,228,268.00
38,822,645.40
20,949,086.60
6,284,725.98
14,664,360.62
53,487,006.02
12.0%
38,070,994.40
TOTAL CF
ACTUALISES
112,039,790.38
53,487,006.02
11.04
Observations
Non rentable sur 3 ans
Non rentable sur les 3
ans
Pas de rcupration de
l'investissement en 3
ans
VNA
169,220,450
100,800,000
24,000
8,000
270,052,450
Annes
Financement permanent
Actif immobilis
FRF
Actif circulant
Passif circulant
BFR
Trsorerie actif
Tsorerie passif
TN
Annes
DEBUT N
387,917,289.00
386,984,977.00
932,312.00
0
0
0
932312
0
932,312.00
Autonomie financire
61%
Capacit de remboursement
4.40
Rentabilit conomique
1%
Rentabilit financire
-2%
N+1
370,141,061.90
309,339,686.20
60,801,375.70
4,930,317.47
1,955,000.00
2,975,317.47
57,826,058.23
0.00
57,826,058.23
N+2
372,090,890.28
270,517,040.80
101,573,849.48
5,797,040.47
2,300,000.00
3,497,040.47
98,076,809.02
0.00
98,076,809.02
Les ratios:
N+1
62%
3.33
4%
1%
N+2
COMMENTAIRES
65%
2.72
8%
4%
FDR, BFR, TN
s:
COMMENTAIRES
FRF>0, donc les ressources durables financent les emplois
durables. De plus nous remarquons une amlioration de ce FRF
d'anne en anne.
BFR>0, donc les ressources CT ne financent pas les emplois
CT.