{"id":397,"date":"2026-10-16T11:06:49","date_gmt":"2026-10-16T11:06:49","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=397"},"modified":"2026-10-16T17:22:08","modified_gmt":"2026-10-16T15:22:08","slug":"lc-930597646d9a0da50f11","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/bilan.php","title":{"rendered":"Bilan comptable : actif, passif et \u00e9quilibre"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Bilan comptable : actif, passif et \u00e9quilibre<\/h1>\n<p><strong>Le bilan pr\u00e9sente le patrimoine comptable d\u2019une entit\u00e9 \u00e0 une date donn\u00e9e.<\/strong> L\u2019<a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/actifs.php\">actif<\/a> d\u00e9crit les ressources contr\u00f4l\u00e9es ; le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/passifs.php\">passif<\/a> du bilan pr\u00e9sente les <a href=\"\/vocabulaire\/capitaux-propres.php\">capitaux propres<\/a> et les obligations qui contribuent \u00e0 leur <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/tableau-de-financement.php\">financement<\/a>.<\/p>\n<p>Le bilan constitue une photographie de cl\u00f4ture, tandis que le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/documents-comptable-de-synthese.php\">compte de r\u00e9sultat<\/a> explique les <a href=\"\/vocabulaire\/charges.php\">charges<\/a> et les produits de la p\u00e9riode. Le <a href=\"\/vocabulaire\/resultat.php\">r\u00e9sultat<\/a> de l\u2019exercice relie ces deux \u00e9tats : un b\u00e9n\u00e9fice augmente les capitaux propres avant les d\u00e9cisions d\u2019affectation.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur bilan comptable<\/strong><\/p>\n<ul>\n<li>Actif : Ressources contr\u00f4l\u00e9es \u00e0 la cl\u00f4ture.<\/li>\n<li>Capitaux propres : Financement r\u00e9siduel de l\u2019entit\u00e9.<\/li>\n<\/ul>\n<\/blockquote>\n<div class=\"lc-lexicon-toc-container\"><nav class=\"lc-lexicon-toc\" aria-label=\"Sommaire de la page\"><details open><summary>Dans cette page<\/summary><ol><li><a href=\"#definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/a><\/li><li><a href=\"#les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/a><\/li><li><a href=\"#exemple-pratique\">Exemple pratique<\/a><\/li><li><a href=\"#points-de-controle\">Points de contr\u00f4le<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/h2>\n<p>L\u2019\u00e9galit\u00e9 entre le total de l\u2019actif et celui du passif provient de la partie double. Elle ne garantit ni l\u2019absence d\u2019erreur ni la solvabilit\u00e9. Une cr\u00e9ance sur\u00e9valu\u00e9e et un produit comptabilis\u00e9 \u00e0 tort peuvent laisser le bilan parfaitement \u00e9quilibr\u00e9.<\/p>\n<p>Le bilan et le compte de r\u00e9sultat pr\u00e9sentent des informations compl\u00e9mentaires : situation \u00e0 une date et activit\u00e9 sur une p\u00e9riode. L\u2019annexe et les m\u00e9thodes expliquent les conventions n\u00e9cessaires \u00e0 leur lecture. Les comparaisons entre exercices doivent distinguer les \u00e9volutions r\u00e9elles des changements de pr\u00e9sentation.<\/p>\n<hr>\n<h2 id=\"les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<caption>Les rep\u00e8res \u00e0 distinguer<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Rep\u00e8re<\/th>\n<th scope=\"col\">Lecture comptable<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Actif<\/th>\n<td>Ressources contr\u00f4l\u00e9es \u00e0 la cl\u00f4ture<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Capitaux propres<\/th>\n<td>Financement r\u00e9siduel de l\u2019entit\u00e9<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Dettes et provisions<\/th>\n<td>Obligations \u00e0 examiner selon leur nature<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une soci\u00e9t\u00e9 pr\u00e9sente 30 000 euros d\u2019actifs, financ\u00e9s par 12 000 euros de capitaux propres et 18 000 euros de dettes. Les deux c\u00f4t\u00e9s totalisent 30 000 euros. Une dette fournisseur de 4 000 euros r\u00e9gl\u00e9e par banque diminue simultan\u00e9ment les disponibilit\u00e9s et les dettes de ce montant.<\/p>\n<blockquote><p>Un bilan \u00e9quilibr\u00e9 est une condition de coh\u00e9rence arithm\u00e9tique, pas une preuve de qualit\u00e9 des comptes ou de capacit\u00e9 \u00e0 payer les \u00e9ch\u00e9ances.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Comparer les valeurs brutes et nettes.<\/li>\n<li>Lire les \u00e9ch\u00e9ances des dettes.<\/li>\n<li>Rapprocher les postes avec l\u2019annexe et les justificatifs.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Le bilan indique-t-il le chiffre d\u2019affaires ?<\/h3>\n<p>Le chiffre d\u2019affaires appara\u00eet dans le compte de r\u00e9sultat. Le bilan peut pr\u00e9senter les cr\u00e9ances correspondantes, mais leur solde ne repr\u00e9sente pas les ventes annuelles.<\/p>\n<h3>Un b\u00e9n\u00e9fice signifie-t-il une banque positive ?<\/h3>\n<p>Non. Le b\u00e9n\u00e9fice r\u00e9sulte des produits et des charges. Les d\u00e9lais de paiement, les investissements et les remboursements d\u2019emprunts expliquent notamment les diff\u00e9rences avec la tr\u00e9sorerie.<\/p>\n<h3>Pourquoi comparer plusieurs \u00e9tats comptables ?<\/h3>\n<p>Une variation patrimoniale peut provenir d\u2019un r\u00e9sultat, d\u2019un apport, d\u2019un remboursement ou d\u2019un reclassement. Le rapprochement des \u00e9tats et des pi\u00e8ces permet de distinguer ces causes, au lieu d\u2019attribuer toute variation \u00e0 l\u2019activit\u00e9 commerciale.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Bilan comptable : actif, passif et \u00e9quilibre Le bilan pr\u00e9sente le patrimoine comptable d\u2019une entit\u00e9 \u00e0 une date donn\u00e9e. L\u2019actif [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-397","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/397","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=397"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/397\/revisions"}],"predecessor-version":[{"id":810,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/397\/revisions\/810"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}