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Taux d'actualisation 6%
VAN = 5535.12 5535.12
TIR = 10.33%
DRCI sans actualisation
DRCI avec actualisation
Année N+3
FNT mensuel 2,086.56
Reste à encaisser 9,408.69
FNTmensuel/Reste à encaisser 4.5091857832 4ans et 5mois
2021 2022 2023
Activité SAV 30000 40000 50000
39,318.04 40,050.40
200.00 200.00
1,500.00 1,500.00
400.00 400.00
600.00 600.00
22,922.09 23,380.53
1,910.17 1,948.38
955.09 974.19
10,830.69 11,047.30 42%
3,200.00 3,200.00
1,527.78 1,666.67
138.89 138.89
2019 2020
CA 1,824,184.24 109,451.05
Charges d'éxploitation prévisionnelles
soldes des comptes 60 à 63 1,412,376.91 84,742.61
taux 0.774251240105
amortissement de la construction 4940 4940
amortissement des aménagements 1520 1520
amortissement architecte 600 600
Exercices N N+1
Taux IS 26.50%
CA HT 1,824,184.24 109,451.05 111,640.08
Charges d'exploitation 1,412,376.91 84,742.61 86,437.47
Dotations Amortissements 6,460.00 7,060.00 7,060.00
REAI 405,347.33 17,648.44 18,142.61
Impôt 107,417.04 4,676.84 4,807.79
Résultat d'exploitation net 297,930.29 12,971.60 13,334.82
Dotations aux amortissements 6,460.00 7,060.00 7,060.00
CAF d'exploitation 304,390.29 20,031.60 20,394.82
Taux d'actualisation 6%
VAN = 29944.26 29944.26
TIR = 10.50%
DRCI sans actualisation
DRCI avec actualisation
Année N+5
FNT mensuel 1,993.10
Reste à encaisser 3,638.57
FNTmensuel/Reste à encaisse 1.82558588354936 6 ans et 2 mois
2021 2022 2023 2024 2025
111,640.08 113,872.88 116,150.33 118,473.34 120,842.81
- -
20,765.30 21,143.18 21,528.63 21,921.78 22,322.80
8 9 10 11
N+7 N+8 N+9 N+10
-
- - 1,666.67
29,992.26 33,517.42 46,706.25
29,651.22 33,314.00 46,501.54
- 119,329.95 - 89,678.72 - 56,364.72
- 89,678.72 - 56,364.72 - 9,863.18
N N+1 N+2
CAF 12,145.60 22,798.70 29,992.26
-intérêts emprunt 1,429.71 1,751.29 1,570.55
-frais de dossier 500.00
-frais d'augmentation capital 1,400.00
+ économie d' impôt (car + de charges) 882.37 464.09 416.20
nouvelle CAF 9,698.27 21,511.50 28,837.91
Taux IS
367.24 317.20 26.50%
32,498.85 36,159.81
-
- - 1,666.67
28,837.91 32,498.85 44,159.81
16,168.40 19,782.23 31,253.05
27,433.24 43,601.64 63,383.86
43,601.64 63,383.86 94,636.92
Capital emprunté 88640
Construction HT 98800
Honoraires de
l'Architecte HT 12000
taux constant
trimestrielles 0.55%
Emprunt
Année Capital emprunté Intérêts Amortissement Trimestrialités Capital restant
1 88,640.00 487.52 1,987.23 2,474.75 € 86,652.77
86,652.77 476.59 1,998.16 2,474.75 € 84,654.60
84,654.60 465.60 2,009.15 2,474.75 € 82,645.45
2 82,645.45 454.55 2,020.20 2,474.75 € 80,625.24
80,625.24 443.44 2,031.32 2,474.75 € 78,593.93
78,593.93 432.27 2,042.49 2,474.75 € 76,551.44
76,551.44 421.03 2,053.72 2,474.75 € 74,497.72
3 74,497.72 409.74 2,065.02 2,474.75 € 72,432.70
72,432.70 398.38 2,076.37 2,474.75 € 70,356.32
70,356.32 386.96 2,087.79 2,474.75 € 68,268.53
68,268.53 375.48 2,099.28 2,474.75 € 66,169.25
4 66,169.25 363.93 2,110.82 2,474.75 € 64,058.43
64,058.43 352.32 2,122.43 2,474.75 € 61,935.99
61,935.99 340.65 2,134.11 2,474.75 € 59,801.89
59,801.89 328.91 2,145.84 2,474.75 € 57,656.04
5 57,656.04 317.11 2,157.65 2,474.75 € 55,498.40
55,498.40 305.24 2,169.51 2,474.75 € 53,328.88
53,328.88 293.31 2,181.45 2,474.75 € 51,147.44
51,147.44 281.31 2,193.44 2,474.75 € 48,953.99
6 48,953.99 269.25 2,205.51 2,474.75 € 46,748.49
46,748.49 257.12 2,217.64 2,474.75 € 44,530.85
44,530.85 244.92 2,229.83 2,474.75 € 42,301.01
42,301.01 232.66 2,242.10 2,474.75 € 40,058.91
7 40,058.91 220.32 2,254.43 2,474.75 € 37,804.48
37,804.48 207.92 2,266.83 2,474.75 € 35,537.65
35,537.65 195.46 2,279.30 2,474.75 € 33,258.36
33,258.36 182.92 2,291.83 2,474.75 € 30,966.52
8 30,966.52 170.32 2,304.44 2,474.75 € 28,662.08
28,662.08 157.64 2,317.11 2,474.75 € 26,344.97
26,344.97 144.90 2,329.86 2,474.75 € 24,015.11
24,015.11 132.08 2,342.67 2,474.75 € 21,672.44
9 21,672.44 119.20 2,355.56 2,474.75 € 19,316.89
19,316.89 106.24 2,368.51 2,474.75 € 16,948.37
16,948.37 93.22 2,381.54 2,474.75 € 14,566.83
14,566.83 80.12 2,394.64 2,474.75 € 12,172.20
10 12,172.20 66.95 2,407.81 2,474.75 € 9,764.39
9,764.39 53.70 2,421.05 2,474.75 € 7,343.34
7,343.34 40.39 2,434.37 2,474.75 € 4,908.97
4,908.97 27.00 2,447.76 2,474.75 € 2,461.22
11 2,461.22 13.54 2,461.22 2,474.75 € 0.00