{"id":590,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=590"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-9fcc7a008fdd98e61694","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-t\/tableau-de-financement.php","title":{"rendered":"Tableau de financement : emplois, ressources et \u00e9quilibre"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Tableau de financement : emplois, ressources et \u00e9quilibre<\/h1>\n<p><strong>Le tableau de financement explique l\u2019\u00e9volution de la structure financi\u00e8re entre deux dates.<\/strong> Dans sa pr\u00e9sentation classique, il rapproche les ressources et les emplois stables puis l\u2019\u00e9volution du <a href=\"\/outils\/bfr\/\">besoin en fonds de roulement<\/a> et de la tr\u00e9sorerie.<\/p>\n<p>Les acquisitions d\u2019<a href=\"\/vocabulaire\/vocabulaire-comptabilite-i\/immobilisations.php\">immobilisations<\/a>, les remboursements et les distributions peuvent constituer des emplois selon le mod\u00e8le. Les apports, nouveaux <a href=\"\/vocabulaire\/vocabulaire-comptabilite-e\/emprunts.php\">emprunts<\/a> et ressources internes figurent parmi les ressources examin\u00e9es. Les variations doivent \u00eatre corrig\u00e9es des mouvements sans flux appropri\u00e9s.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur tableau de financement<\/strong><\/p>\n<ul>\n<li><a href=\"\/vocabulaire\/bilan.php\">Bilan<\/a> : Situation \u00e0 une date.<\/li>\n<li>Tableau de financement : \u00c9volution des \u00e9quilibres financiers.<\/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>Il ne se confond pas avec le bilan, qui d\u00e9crit des soldes \u00e0 une date, ni avec un tableau de flux de tr\u00e9sorerie construit selon une autre logique. La m\u00e9thode et les signes doivent \u00eatre pr\u00e9cis\u00e9s pour interpr\u00e9ter les montants.<\/p>\n<p>L\u2019analyse financi\u00e8re distingue <a href=\"\/vocabulaire\/resultat.php\">r\u00e9sultat<\/a>, <a href=\"\/vocabulaire\/capacite-d-autofinancement.php\">capacit\u00e9 d\u2019autofinancement<\/a>, besoin en fonds de roulement et tr\u00e9sorerie. Les tableaux de financement ou de flux expliquent les passages entre ces niveaux selon leur m\u00e9thode. Les investissements, apports et remboursements doivent rester s\u00e9par\u00e9s des op\u00e9rations d\u2019exploitation.<\/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\">Bilan<\/th>\n<td>Situation \u00e0 une date<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Tableau de financement<\/th>\n<td>\u00c9volution des \u00e9quilibres financiers<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Tableau de flux<\/th>\n<td>Variation de tr\u00e9sorerie par cat\u00e9gories<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Des ressources stables de 30 000 euros financent 24 000 euros d\u2019emplois stables. L\u2019\u00e9cart de 6 000 euros peut contribuer \u00e0 financer une hausse du BFR ou \u00e0 am\u00e9liorer la tr\u00e9sorerie, selon les autres mouvements du mod\u00e8le retenu.<\/p>\n<blockquote><p>Une variation entre deux soldes ne repr\u00e9sente pas toujours un flux de paiement. Les reclassements et op\u00e9rations sans tr\u00e9sorerie doivent \u00eatre identifi\u00e9s.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Annoncer la pr\u00e9sentation utilis\u00e9e.<\/li>\n<li>Isoler les mouvements sans flux.<\/li>\n<li>V\u00e9rifier le lien avec la tr\u00e9sorerie finale.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Le tableau se d\u00e9duit-il de deux bilans sans retraitement ?<\/h3>\n<p>Pas toujours. Des cessions, <a href=\"\/vocabulaire\/amortissement.php\">amortissements<\/a>, reclassements et op\u00e9rations sans flux n\u00e9cessitent des informations compl\u00e9mentaires.<\/p>\n<h3>Une ressource stable correspond-elle \u00e0 une vente ?<\/h3>\n<p>Non. Un apport ou un emprunt finance l\u2019entit\u00e9 sans constituer un produit commercial de l\u2019exercice.<\/p>\n<h3>Pourquoi identifier les mouvements sans tr\u00e9sorerie ?<\/h3>\n<p>Un amortissement, une d\u00e9pr\u00e9ciation ou un reclassement peut modifier les soldes sans paiement imm\u00e9diat. Leur identification permet d\u2019expliquer le passage du r\u00e9sultat aux flux et d\u2019\u00e9viter qu\u2019une variation de bilan soit pr\u00e9sent\u00e9e automatiquement comme un encaissement.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tableau de financement : emplois, ressources et \u00e9quilibre Le tableau de financement explique l\u2019\u00e9volution de la structure financi\u00e8re entre deux [&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-590","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/590","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=590"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/590\/revisions"}],"predecessor-version":[{"id":1126,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/590\/revisions\/1126"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}