{"id":404,"date":"2026-10-16T11:06:50","date_gmt":"2026-10-16T11:06:50","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=404"},"modified":"2026-10-16T17:22:08","modified_gmt":"2026-10-16T15:22:08","slug":"lc-d4afa2a0f7acf7138c2a","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/capitaux-propres.php","title":{"rendered":"Capitaux propres : composition et lecture financi\u00e8re"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Capitaux propres : composition et lecture financi\u00e8re<\/h1>\n<p><strong>Les capitaux propres repr\u00e9sentent une composante du financement de l\u2019entit\u00e9 distincte des dettes.<\/strong> Ils comprennent notamment le capital, les primes, les r\u00e9serves, le report \u00e0 nouveau et le <a href=\"\/vocabulaire\/resultat.php\">r\u00e9sultat<\/a>, selon la pr\u00e9sentation applicable.<\/p>\n<p>Ils \u00e9voluent avec les apports, les r\u00e9sultats et les d\u00e9cisions d\u2019affectation. Un b\u00e9n\u00e9fice conserv\u00e9 augmente les ressources propres ; une perte les diminue. Le montant du capital social ne r\u00e9sume donc pas le niveau total des capitaux propres.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur capitaux propres<\/strong><\/p>\n<ul>\n<li>Capital : Apports inscrits au capital social.<\/li>\n<li>R\u00e9serves : R\u00e9sultats ant\u00e9rieurs affect\u00e9s \u00e0 cette rubrique.<\/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>Ces montants ne correspondent pas \u00e0 une somme isol\u00e9e sur un compte bancaire. Les apports et les b\u00e9n\u00e9fices conserv\u00e9s peuvent financer des machines, des <a href=\"\/vocabulaire\/vocabulaire-comptabilite-s\/stocks.php\">stocks<\/a> ou des <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ances<\/a>. L\u2019analyse rapproche les capitaux propres des <a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/actifs.php\">actifs<\/a>, de l\u2019endettement et des perspectives d\u2019activit\u00e9.<\/p>\n<p>Le <a href=\"\/vocabulaire\/bilan.php\">bilan<\/a> distingue les ressources propres et les obligations envers les tiers. Le calendrier de remboursement d\u00e9crit un <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/tableau-de-financement.php\">financement<\/a>, alors que le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/documents-comptable-de-synthese.php\">compte de r\u00e9sultat<\/a> d\u00e9crit des charges et des produits. Le suivi doit relier les contrats, les mouvements et les soldes sans assimiler une ressource re\u00e7ue \u00e0 un b\u00e9n\u00e9fice.<\/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\">Capital<\/th>\n<td>Apports inscrits au capital social<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">R\u00e9serves<\/th>\n<td>R\u00e9sultats ant\u00e9rieurs affect\u00e9s \u00e0 cette rubrique<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">R\u00e9sultat<\/th>\n<td>Solde de la p\u00e9riode avant affectation<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une soci\u00e9t\u00e9 dispose d\u2019un capital de 10 000 euros, de r\u00e9serves de 4 000 euros et d\u2019un r\u00e9sultat b\u00e9n\u00e9ficiaire de 3 000 euros, sans autre rubrique. Les capitaux propres totalisent 17 000 euros avant affectation. Une distribution ult\u00e9rieure modifie leur montant selon la d\u00e9cision prise.<\/p>\n<blockquote><p>Des capitaux propres positifs ne garantissent pas une tr\u00e9sorerie suffisante pour r\u00e9gler toutes les \u00e9ch\u00e9ances.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Lire toutes les rubriques concern\u00e9es.<\/li>\n<li>Distinguer r\u00e9sultat de l\u2019exercice et r\u00e9serves.<\/li>\n<li>Comparer \u00e9volution patrimoniale et capacit\u00e9 de paiement.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Les comptes courants d\u2019associ\u00e9s font-ils toujours partie des capitaux propres ?<\/h3>\n<p>Non. Une avance remboursable d\u2019associ\u00e9 constitue g\u00e9n\u00e9ralement une dette dans les comptes individuels. Les conditions particuli\u00e8res doivent \u00eatre analys\u00e9es s\u00e9par\u00e9ment.<\/p>\n<h3>Une perte r\u00e9duit-elle le capital social automatiquement ?<\/h3>\n<p>Elle diminue le r\u00e9sultat puis les capitaux propres. Le capital social reste une rubrique distincte, dont la modification suppose une op\u00e9ration sp\u00e9cifique.<\/p>\n<h3>Pourquoi s\u00e9parer financement et r\u00e9sultat ?<\/h3>\n<p>Un apport ou un emprunt peut augmenter les disponibilit\u00e9s sans cr\u00e9er de produit d\u2019exploitation. \u00c0 l\u2019inverse, certains frais et int\u00e9r\u00eats affectent le r\u00e9sultat. La qualification de chaque composante \u00e9vite de commenter un encaissement global comme une performance.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Capitaux propres : composition et lecture financi\u00e8re Les capitaux propres repr\u00e9sentent une composante du financement de l\u2019entit\u00e9 distincte des dettes. [&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-404","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/404","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=404"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/404\/revisions"}],"predecessor-version":[{"id":828,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/404\/revisions\/828"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}