BUDGET DES VENTES

1 2 3 4 5
Coéf 1 1 1 1 1
QTE 135 195 180 120 105
CAHT 675,000 975,000 900,000 600,000 525,000
CATTC 810,000 1,170,000 1,080,000 720,000 630,000
BILAN N 500,000
1 162,000 648,000
2 234,000 936,000
3 216,000 864,000
4 144,000 576,000
5 126,000
6
7
8
9
10
11
12
ENCAISS VENTES 662,000 882,000 1,152,000 1,008,000 702,000
TVA FACTUREE 110,333 147,000 192,000 168,000 117,000

BUDGET DES ACHATS

1 2 3 4 5
ACHAHT 240,000 240,000
ACHTTC 288,000 288,000
DECAISS ACH 288,000 - - 288,000 -
TVA RECUPE 48,000 - - 48,000 -

TVA
1 2 3 4 5
TVA FACTUREE 110,333 147,000 192,000 168,000 117,000
TVA RECUP 82,800 34,800 34,800 82,800 34,800
ACHAT 48,000 - - 48,000 -
FFV 28,800 28,800 28,800 28,800 28,800
FFF 6,000 6,000 6,000 6,000 6,000
MATER
TVA DUE 27,533 112,200 157,200 85,200 82,200
TVA A PAYER 78,000 27,533 112,200 157,200 85,200

BUDGET ENCAISSEMEN
1 2 3 4 5
VENTES 662,000 882,000 1,152,000 1,008,000 702,000
CREANCES 120,000
ESCOMPTE 536,720 123,770
TOTAL 1,318,720 1,005,770 1,152,000 1,008,000 702,000

BUDGET DECAISSE
1 2 3 4 5
ACAHTS MP 288,000 - - 288,000 -
FFV 316,800 316,800 316,800 316,800 316,800
FFF 36,000 36,000 36,000 36,000 36,000
FADMIN 20,000 20,000 20,000 20,000 20,000
FDSTRIB 75,000 67,500 97,500 90,000 60,000
EMPRUNT 200,000
MATERIEL
TVA A PAYER 78,000 27,533 112,200 157,200 85,200
INTERER ESCOMPTE 4,920 1,217
ESCOMPTE 536,720 123,770
TOTAL 818,720 1,005,770 906,270 908,000 518,000

BUDGET GENERAL
1 2 3 4 5
ENCAI 1,318,720 1,005,770 1,152,000 1,008,000 702,000
DECAI 818,720 1,005,770 906,270 908,000 518,000

SOLDE PERIODE 500,000 - 0 245,730 100,000 184,000

TRES INITIAL - 500,000 - - 0 245,730 345,730
TRES FINA - - 0 245,730 345,730 529,730

ACHATS 960,000 CA 9,000,000

FFV 3,456,000
FFF 360,000 Variation stock PF 303,500
FADMI 240,000
FDISTRIB 900,000
AMORT 100,000
Frais fin 6,137
IS 913,825
6,022,137 9,303,500
Résultat 2,367,538

Immob corpo 1,400,000 400,000 1,000,000 Capital

RESERVES
Stock MP 84,054
STOCK PF 603,500 Résultat

CLIENTS 432,000 EMPRUNT

CREANCES DIV DETTES DIVERSES

CCB
Disponibilité 2,125,730

4,245,284
 6 7 8 9 10 11 12
1 1 1 2 1 1 1
180 195 120 225 135 120 90
900,000 975,000 600,000 1,125,000 675,000 600,000 450,000
1,080,000 1,170,000 720,000 1,350,000 810,000 720,000 540,000

504,000
216,000 864,000
234,000 936,000
144,000 576,000
270,000 1,080,000
162,000 648,000
144,000 576,000
108,000
720,000 1,098,000 1,080,000 846,000 1,242,000 792,000 684,000
120,000 183,000 180,000 141,000 207,000 132,000 114,000

6 7 8 9 10 11 12
240,000 240,000
288,000 288,000
- 288,000 - - 288,000 - -
- 48,000 - - 48,000 - -

6 7 8 9 10 11 12
120,000 183,000 180,000 141,000 207,000 132,000 114,000
114,800 82,800 34,800 34,800 82,800 34,800 34,800
- 48,000 - - 48,000
28,800 28,800 28,800 28,800 28,800 28,800 28,800
6,000 6,000 6,000 6,000 6,000 6,000 6,000
80,000
5,200 100,200 145,200 106,200 124,200 97,200 79,200
82,200 5,200 100,200 145,200 106,200 124,200 97,200

6 7 8 9 10 11 12
720,000 1,098,000 1,080,000 846,000 1,242,000 792,000 684,000

720,000 1,098,000 1,080,000 846,000 1,242,000 792,000 684,000

6 7 8 9 10 11 12
- 288,000 - - 288,000 -
316,800 316,800 316,800 316,800 316,800 316,800 316,800
36,000 36,000 36,000 36,000 36,000 36,000 36,000
 20,000 20,000 20,000 20,000 20,000 20,000 20,000
52,500 90,000 97,500 60,000 112,500 67,500 60,000

480,000
82,200 5,200 100,200 145,200 106,200 124,200 97,200

987,500 756,000 570,500 578,000 879,500 564,500 530,000

6 7 8 9 10 11 12
720,000 1,098,000 1,080,000 846,000 1,242,000 792,000 684,000
987,500 756,000 570,500 578,000 879,500 564,500 530,000

- 267,500 342,000 509,500 268,000 362,500 227,500 154,000

529,730 262,230 604,230 1,113,730 1,381,730 1,744,230 1,971,730
262,230 604,230 1,113,730 1,381,730 1,744,230 1,971,730 2,125,730

SI 300,000

Coût de ption 1,920

Achats 960,000
FFV 3,456,000
FFF 440,000
TOTAL 4,856,000
CPU 2,529

COÜT DE prod articles vendu 1,800

CPAV 4,552,500

SF 603,500

900,000
- 132,280

2,367,538

-
1,110,025

4,245,283
 150
12
1,800

BILAN N+1
432,000
432,000
72,000

28,800
6,000

79,200
45,000