{"id":1083,"date":"2022-12-02T09:56:36","date_gmt":"2022-12-02T08:56:36","guid":{"rendered":"https:\/\/blog-banque.ifage.ch\/?p=1083"},"modified":"2022-12-02T09:56:36","modified_gmt":"2022-12-02T08:56:36","slug":"lecture-du-bilan-et-du-compte-de-resultat","status":"publish","type":"post","link":"https:\/\/blog-banque.ifage.ch\/?p=1083","title":{"rendered":"Lecture du bilan et du compte de r\u00e9sultat"},"content":{"rendered":"\n<p>Afin de se rendre compte de la sant\u00e9 d&rsquo;une entreprise &#8211; avant d&rsquo;effectuer un investissement ou d&rsquo;octroyer un cr\u00e9dit bancaire &#8211; il est important de savoir lire et int\u00e9rpr\u00e9ter un bilan et le compte de r\u00e9sultat.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-style-default\"><img data-attachment-id=\"1092\" data-permalink=\"https:\/\/blog-banque.ifage.ch\/?attachment_id=1092\" data-orig-file=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/bilan-cr-flux.png?fit=1054%2C684&amp;ssl=1\" data-orig-size=\"1054,684\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"bilan-cr-flux\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/bilan-cr-flux.png?fit=305%2C198&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/bilan-cr-flux.png?fit=525%2C341&amp;ssl=1\" loading=\"lazy\" width=\"525\" height=\"341\" src=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/bilan-cr-flux.png?resize=525%2C341&#038;ssl=1\" alt=\"\" class=\"wp-image-1092\" srcset=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/bilan-cr-flux.png?resize=1025%2C665&amp;ssl=1 1025w, https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/bilan-cr-flux.png?resize=305%2C198&amp;ssl=1 305w, https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/bilan-cr-flux.png?resize=768%2C498&amp;ssl=1 768w, https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/bilan-cr-flux.png?w=1054&amp;ssl=1 1054w\" sizes=\"(max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" data-recalc-dims=\"1\" \/><\/figure>\n\n\n\n<p>Notamment, les diff\u00e9rents ratios disent beaucoup sur une entreprise.<\/p>\n\n\n\n<p>Par exemple le <strong>ratio rapport de cash flow \/ investissements<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img data-attachment-id=\"1091\" data-permalink=\"https:\/\/blog-banque.ifage.ch\/?attachment_id=1091\" data-orig-file=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/cashflow.jpg?fit=1043%2C696&amp;ssl=1\" data-orig-size=\"1043,696\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"cashflow\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/cashflow.jpg?fit=305%2C204&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/cashflow.jpg?fit=525%2C350&amp;ssl=1\" loading=\"lazy\" width=\"525\" height=\"350\" src=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/cashflow.jpg?resize=525%2C350&#038;ssl=1\" alt=\"\" class=\"wp-image-1091\" srcset=\"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/cashflow.jpg?resize=1025%2C684&amp;ssl=1 1025w, https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/cashflow.jpg?resize=305%2C204&amp;ssl=1 305w, https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/cashflow.jpg?resize=768%2C512&amp;ssl=1 768w, https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/11\/cashflow.jpg?w=1043&amp;ssl=1 1043w\" sizes=\"(max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" data-recalc-dims=\"1\" \/><\/figure>\n\n\n\n<p>Ce ratio indique la capacit\u00e9 de l\u2019entreprise \u00e0 financer ses investissements sans recourir au financement ext\u00e9rieur.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote has-text-align-left\"><p>Formule: Cash flow divis\u00e9 par les  investissements nets<\/p><\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote has-text-align-left\"><p>Exemple: 20 *100\/10 = 200 %<\/p><\/blockquote>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p><em><span class=\"has-inline-color has-black-color\">Si vous d\u00e9sirez en apprendre plus sur les diff\u00e9rents ratios et la lecture du bilan et du compte de r\u00e9sultat, le prochain <a rel=\"noreferrer noopener\" href=\"https:\/\/www.ifage.ch\/formation\/management-administration\/formations-banque\/analyse-du-bilan-et-compte-de-resultat\/?attribute_pa_session=385274\" target=\"_blank\">cours<\/a> aura lieu <strong>\u00e0 partir du 10 janvier 2023.<\/strong><\/span><\/em><\/p><\/blockquote><\/figure>\n<div class=\"sharedaddy sd-sharing-enabled\"><div class=\"robots-nocontent sd-block sd-social sd-social-icon sd-sharing\"><h3 class=\"sd-title\">Partager\u00a0:<\/h3><div class=\"sd-content\"><ul><li class=\"share-linkedin\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"sharing-linkedin-1083\" class=\"share-linkedin sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=1083&amp;share=linkedin\" target=\"_blank\" title=\"Cliquez pour partager sur LinkedIn\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour partager sur LinkedIn(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-facebook\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"sharing-facebook-1083\" class=\"share-facebook sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=1083&amp;share=facebook\" target=\"_blank\" title=\"Cliquez pour partager sur Facebook\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour partager sur Facebook(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-email\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"\" class=\"share-email sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=1083&amp;share=email\" target=\"_blank\" title=\"Cliquez pour envoyer par e-mail \u00e0 un ami\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour envoyer par e-mail \u00e0 un ami(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-end\"><\/li><\/ul><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Afin de se rendre compte de la sant\u00e9 d&rsquo;une entreprise &#8211; avant d&rsquo;effectuer un investissement ou d&rsquo;octroyer un cr\u00e9dit bancaire &#8211; il est important de savoir lire et int\u00e9rpr\u00e9ter un bilan et le compte de r\u00e9sultat. Notamment, les diff\u00e9rents ratios disent beaucoup sur une entreprise. Par exemple le ratio rapport de cash flow \/ investissements: &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/blog-banque.ifage.ch\/?p=1083\" class=\"more-link\">Continuer la lecture<span class=\"screen-reader-text\"> de &laquo;&nbsp;Lecture du bilan et du compte de r\u00e9sultat&nbsp;&raquo;<\/span><\/a><\/p>\n<div class=\"sharedaddy sd-sharing-enabled\"><div class=\"robots-nocontent sd-block sd-social sd-social-icon sd-sharing\"><h3 class=\"sd-title\">Partager\u00a0:<\/h3><div class=\"sd-content\"><ul><li class=\"share-linkedin\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"sharing-linkedin-1083\" class=\"share-linkedin sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=1083&amp;share=linkedin\" target=\"_blank\" title=\"Cliquez pour partager sur LinkedIn\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour partager sur LinkedIn(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-facebook\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"sharing-facebook-1083\" class=\"share-facebook sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=1083&amp;share=facebook\" target=\"_blank\" title=\"Cliquez pour partager sur Facebook\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour partager sur Facebook(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-email\"><a rel=\"nofollow noopener noreferrer\" data-shared=\"\" class=\"share-email sd-button share-icon no-text\" href=\"https:\/\/blog-banque.ifage.ch\/?p=1083&amp;share=email\" target=\"_blank\" title=\"Cliquez pour envoyer par e-mail \u00e0 un ami\"><span><\/span><span class=\"sharing-screen-reader-text\">Cliquez pour envoyer par e-mail \u00e0 un ami(ouvre dans une nouvelle fen\u00eatre)<\/span><\/a><\/li><li class=\"share-end\"><\/li><\/ul><\/div><\/div><\/div>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false},"categories":[3],"tags":[],"jetpack_featured_media_url":"","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p8sq8B-ht","jetpack-related-posts":[{"id":1110,"url":"https:\/\/blog-banque.ifage.ch\/?p=1110","url_meta":{"origin":1083,"position":0},"title":"Les op\u00e9rations bancaires sont au c\u0153ur de l\u2019activit\u00e9 d\u2019une banque","date":"9 d\u00e9cembre 2022","format":false,"excerpt":"Les\u00a0op\u00e9rations bancaires\u00a0sont au c\u0153ur de l\u2019activit\u00e9 d\u2019une banque. Il existe deux types importants d\u2019op\u00e9rations\u00a0qui repr\u00e9sentent les fondements techniques : Sur la monnaie\u00a0: les paiements, et quelles \u00e9tapes sont n\u00e9cessaires pour transf\u00e9rer l\u2019argent du compte d\u2019un client vers un compte dans une autre banque.Sur les produits financiers (comme les actions et\u2026","rel":"","context":"Dans &quot;COURS BANCAIRES&quot;","img":{"alt_text":"","src":"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2022\/12\/opsbanc.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":437,"url":"https:\/\/blog-banque.ifage.ch\/?p=437","url_meta":{"origin":1083,"position":1},"title":"Entre l\u2019estimation des banques pour un appartement ou une maison et le prix demand\u00e9 par le vendeur, la diff\u00e9rence peut atteindre 30%!","date":"29 janvier 2018","format":false,"excerpt":"L\u2019\u00e9valuation d\u2019un bien immobilier est une \u00e9tape cl\u00e9 dans tout processus de vente ou d\u2019achat. Lire tout l'article de\u00a0BILAN IMMOBILIER du\u00a030 Janvier 2017 \"Comment \u00e9valuer un bien immobilier\" ici. Prochain cours Cr\u00e9dits Hypoth\u00e9caires \u00e0 l'ifage \u00a0\u00e0 partir du 5 mars 2018 - pour plus d'information, cliquer ici. \u00a0 \u00a0","rel":"","context":"Dans &quot;COURS BANCAIRES&quot;","img":{"alt_text":"","src":"https:\/\/i1.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2017\/01\/immo.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":30,"url":"https:\/\/blog-banque.ifage.ch\/?p=30","url_meta":{"origin":1083,"position":2},"title":"Dipl\u00f4me d'Assistant-e en Gestion du Patrimoine - Gestionnaire Junior (AG-GJ)","date":"2 octobre 2016","format":false,"excerpt":"Dans le domaine de la gestion de fortune et du patrimoine et de la banque priv\u00e9e en g\u00e9n\u00e9ral. La banque demande de ses collaborateurs une exigence constante. Dispens\u00e9e par des praticiens dont les comp\u00e9tences font notori\u00e9t\u00e9 dans le domaine cette formation s'adresse \u00e0 toute personne \u00e9voluant d\u00e9j\u00e0 dans le domaine\u2026","rel":"","context":"Dans &quot;COURS BANCAIRES&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/10\/ifagefin4.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":1042,"url":"https:\/\/blog-banque.ifage.ch\/?p=1042","url_meta":{"origin":1083,"position":3},"title":"Blockchain, Start-up, Fintech, Sandbox : la FINMA cadre l\u2019innovation financi\u00e8re","date":"22 mars 2019","format":false,"excerpt":"Depuis le 1erjanvier 2019, la place financi\u00e8re suisse compte une nouvelle cat\u00e9gorie d'autorisation,\u00a0d\u00e9di\u00e9e aux entreprises actives dans le secteur \u00ab\u00a0Fintech\u00a0\u00bb.\u00a0A la suite de cette modification qu\u2019a voulue le l\u00e9gislateur, la FINMA a rendu publique sa volont\u00e9 d\u2019adapter deux de ses principales circulaires. Il s\u2019agit des circulaires suivantes\u00a0: D\u00e9p\u00f4ts du public\u2026","rel":"","context":"Dans &quot;COURS BANCAIRES&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2019\/03\/Blockchain.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":616,"url":"https:\/\/blog-banque.ifage.ch\/?p=616","url_meta":{"origin":1083,"position":4},"title":"Connaissez-vous les risques juridiques qui se pr\u00e9sentent aux \u00e9tablissements financiers et \u00e0 leurs collaborateurs?","date":"5 octobre 2017","format":false,"excerpt":"Un cours Cadre juridique, compliance et fiscalit\u00e9 Depuis plusieurs ann\u00e9es, le monde bancaire suisse a op\u00e9r\u00e9 de profondes mutations en r\u00e9action aux pressions internationales. Tout en cherchant \u00e0 pr\u00e9server savoir-faire et traditions, de nombreux acteurs ont consenti \u00e0 adapter leurs mod\u00e8les d'affaires. Face \u00e0 ces nouveaux d\u00e9fis, le cours\u00a0Cadre juridique,\u2026","rel":"","context":"Dans &quot;COURS BANCAIRES&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/blog-banque.ifage.ch\/wp-content\/uploads\/2016\/12\/justice-300x169.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":292,"url":"https:\/\/blog-banque.ifage.ch\/?p=292","url_meta":{"origin":1083,"position":5},"title":"La Finma d\u00e9finit sept objectifs strat\u00e9giques pour 2020","date":"17 novembre 2016","format":false,"excerpt":"Zurich (awp) - L'Autorit\u00e9 f\u00e9d\u00e9rale de surveillance des march\u00e9s financiers (Finma) a d\u00e9fini sept objectifs strat\u00e9giques \u00e0 r\u00e9aliser d'ici 2020, notamment au niveau de la capitalisation des banques, la protection des cr\u00e9anciers et le blanchiment d'argent, a-t-elle annonc\u00e9 mercredi. Ces objectifs ont \u00e9t\u00e9 approuv\u00e9s par le Conseil f\u00e9d\u00e9ral. \"L'environnement dans\u2026","rel":"","context":"Dans &quot;FIN&amp;BUZZ&quot;","img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"_links":{"self":[{"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/posts\/1083"}],"collection":[{"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1083"}],"version-history":[{"count":4,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/posts\/1083\/revisions"}],"predecessor-version":[{"id":1109,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=\/wp\/v2\/posts\/1083\/revisions\/1109"}],"wp:attachment":[{"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1083"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog-banque.ifage.ch\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}