{"text_format":"1","workbook":"xlsx","n_sheets":14,"sheets":["depart","C.Résultat 2008 + SIG + CAF","C.Résultat 2009 + SIG + CAF","C.Résultat  2010 + SIG + CAF"," BILAN 2008"," BILAN 2009","BILAN  2010","variation SIG & CAF","clients et fournisseurs","B.Fonctionnel","ratios","S.R","SCORE CONAN & HOLDER","Feuil1"],"not_rendered":{"charts":23,"images":1,"macros":1,"external_links":0,"defined_names":6,"comments":2,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"depart","index":0,"n_rows":30,"n_cols":8,"rows_kept":30,"cut":false,"hidden":false,"merged":[[20,6,20,7],[28,6,28,7],[17,6,17,7],[12,9,12,11],[18,6,18,7],[19,6,19,7],[13,9,13,11],[15,9,15,11],[16,9,16,11],[17,9,17,11],[18,9,18,11],[14,9,14,11],[10,9,10,12],[10,3,10,4],[15,6,15,7],[16,6,16,7],[10,6,10,7]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"SAISIE",null,null,"RESULTATS"]
[]
[null,null,null,"C.RESULTAT N-2","BILAN N-2",null,"SIG N-2","CAF N-2"]
[null,null,null,"C.RESULTAT N-1","BILAN N-1",null,"SIG N-1","CAF N-1"]
[null,null,null,"C.RESULTAT N","BILAN N",null,"SIG N","CAF N"]
[null,null,null,null,null,null,"Comparatif SIG & CAF"]
[null,null,null,null,null,null,"Delai clients & fournisseurs"]
[null,null,null,null,null,null,"Bilan fonctionnel"]
[null,null,null,null,null,null,"Ratios"]
[null,null,null,null,null,null,"Score de Conan & Holder"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"moret.hugues@orange.fr"]

{"sheet":"C.Résultat 2008 + SIG + CAF","index":1,"n_rows":161,"n_cols":15,"rows_kept":161,"cut":false,"hidden":false,"merged":[[1,1,1,5],[69,11,70,12],[5,1,14,1],[15,1,28,1],[32,1,38,1],[39,1,43,1],[69,4,70,5],[46,1,49,1],[50,1,53,1],[69,8,70,9]]}
[]
[null,"COMPTE DE RESULTAT 2008"]
[]
[null,"Ent : ",null,"              exercice N-2"]
[null,null,null,"France","Exportation","Total"]
[null,"produits d'exploitation","ventes march",null,null,{"$f":"E6+D6","v":0},null,null,null,null,null,null,"PCG","CDB","CNC"]
[null,null,"X° biens vendue",130891,null,{"$f":"E7+D7","v":130891},null,null,null,null,null,"Marge commerciale",{"$f":"F77","v":0},{"$f":"J77","v":0},{"$f":"M77","v":0}]
[null,null,"X°servicevendue",0,null,{"$f":"E8+D8","v":0},null,null,null,null,null,"Production de l'exercice",{"$f":"F83","v":0},{"$f":"J83","v":0},{"$f":"M83","v":0}]
[null,null,"CA nets",{"$f":"SUM(D6:D8)","v":130891},{"$f":"SUM(E6:E8)","v":0},{"$f":"SUM(F6:F8)","v":130891},null,null,null,null,null,"Valeur ajoutée",{"$f":"F91","v":0},{"$f":"J93","v":0},{"$f":"M94","v":0}]
[null,null,"production stockée",null,null,12820,null,null,null,null,null,"Excédent brut d'exploitation",{"$f":"F98","v":0},{"$f":"J100","v":0},{"$f":"M103","v":0}]
[null,null,"production immobilisée",null,null,null,null,null,null,null,null,"E.B.E. corrigé",null,null,{"$f":"M112","v":0}]
[null,null,"subventions d'exploitation",null,null,0,null,null,null,null,null,"Résultat d'exploitation",{"$f":"F107","v":0},{"$f":"J110","v":0},{"$f":"M118","v":0}]
[null,null,"reprises sur amortissements et prov, transfert ch.",null,null,null,"dont Tr. Ch.",null,null,null,null,"Résultat économique avant impôt",null,null,{"$f":"M126","v":0}]
[null,null,"autres produits",null,null,0,null,null,null,null,null,"Résultat courant avant impôt",{"$f":"F115","v":0},{"$f":"J119","v":0},{"$f":"M132","v":0}]
[null,null,"total des produits d'exploitation",null,null,{"$f":"SUM(F9:F14)","v":143711},null,null,null,null,null,"Résultat exceptionnel",{"$f":"F120","v":0},{"$f":"J124","v":0},{"$f":"M137","v":0}]
[null,"charges d'exploitation","achats de marchandises(y compris droits douane)",null,null,null,null,null,null,null,null,"Résultat de l'exercice",{"$f":"F127","v":0},{"$f":"J129","v":0},{"$f":"M144","v":0}]
[null,null,"variation de stock (marchandises)",null,null,null,null,null,null,null,null,"+ ou - values de cession",{"$f":"F132","v":0}]
[null,null,"achats de matières premièreset autres approv",null,null,46155]
[null,null,"variation de stock (mat 1ère et approv)",null,null,null,null,null,null,null,null,"CAF",{"$f":"F147","v":0},{"$f":"F162","v":0}]
[null,null,"autres achats et charges externes",null,null,19114,{"$f":"F16+F17+F18+F19","v":46155},"achats et charges externes"]
[null,null,"impôts, taxes et versements assimilés",null,null,4990]
[null,null,"salaires et traitements",null,null,25917]
[null,null,"charges sociales",null,null,16071]
[null,null,"D Amort/ immobilisations",null,null,3037]
[null,null,"D. Prov / immobilisations"]
[null,null,"dot aux provisions actif circulant"]
[null,null,"dot aux provisions pour risques et charges"]
[null,null,"autres charges"]
[null,null,"Total des charges d'exploitation",null,null,{"$f":"SUM(F18:F24)","v":115284}]
[null,"1. RESULTAT D'EXPLOITATION",null,null,null,{"$f":"F15-F29","v":28427}]
[null,null,"bénéfice attribué ou perte transférée"]
[null,null,"perte supportée ou bénéfice transféré"]
[null,"produits financiers","produits financiers de participations"]
[null,null,"produits des autres valeurs mob et créances actif im"]
[null,null,"autres intérêts et produits assimilés"]
[null,null,"reprises sur provisions et transferts de charges",null,null,null,"dont Tr. Ch."]
[null,null,"différences positives de change"]
[null,null,"produits nets sur cessions de VMP"]
[null,null,"total des produits financiers"]
[null,"charges financieres","dot financières aux amortissements et provisions"]
[null,null,"intérêts et charges assimilées",null,null,342]
[null,null,"différences négatives de change"]
[null,null,"charges nettes sur cession de VMP"]
[null,null,"total des charges financières",null,null,{"$f":"SUM(F40:F43)","v":342}]
[null,"2. RESULTAT FINANCIER",null,null,null,{"$f":"F39-F44","v":-342}]
[null,"3. RESULTAT COURANT AVANT IMPOTS",null,null,null,{"$f":"F30+F45","v":28085}]
[null,"produits\nexceptionnels","produits exceptionnels sur opérations de gestion",null,null,4]
[null,null,"produits exceptionnels sur opérations en capital"]
[null,null,"reprises sur provisions et transferts de charges",null,null,null,"dont Tr. Ch."]
[null,null,"Total des produits exceptionnels",null,null,{"$f":"SUM(F47:F49)","v":4}]
[null,"charges \nexceptionnelles","charges exceptionnelles sur opérations de gestion"]
[null,null,"charges exceptionnelles sur opérations en capital"]
[null,null,"dot. Exceptionnelles aux amortissements et prov."]
[null,null,"total des charges exceptionnelles",null,null,{"$f":"SUM(F51:F53)","v":0}]
[null,"3. RESULTAT EXCEPTIONNEL",null,null,null,{"$f":"F50-F54","v":4}]
[null,"Participation des salariés aux résultats de l'entreprise"]
[null,"Impôts sur les bénéfices"]
[null,"TOTAL DES PRODUITS",null,null,null,{"$f":"F15+F31+F39+F50","v":143715}]
[null,"TOTAL DES CHARGES",null,null,null,{"$f":"F29+F32+F44+F54+F56+F57","v":115626}]
[null,"4. BENEFICE OU PERTE ",null,null,null,{"$f":"F58-F59","v":28089}]
[null,null,null,null,"Dont 675"]
[null,null,null,null,"Dont 775"]
[null,null,null,null,"Dont 777",{"$f":"F48-F62","v":0}]
[]
[null,null,null,null,null,null,"Amt","Fin."]
[null,null,null,null,"Sous-traitance"]
[null,null,null,null,"Personnel extérieur"]
[null,null,null,null,"Loyers de Crédit-Bail"]
[]
[null,null,null,null,"S.I.G.  PCG N-2",null,null,null,"S.I.G.  CDB N-2",null,null,"S.I.G. CNC N-2"]
[]
[]
[null,null,null,null,"Marge comerciale",null,null,null,"Marge comerciale",null,null,"Marge comerciale"]
[null,null,null,null,"Ventes de marchandises",{"$f":"D6","v":0},null,null,"Ventes de marchandises",null,null,"Ventes de marchandises"]
[null,null,null,null,"- Achats de marchandises",{"$f":"F16","v":0},null,null,"- Achats de marchandises",null,null,"- Achats de marchandises"]
[null,null,null,null,"- Variation de stock de marchandises",{"$f":"F17","v":0},null,null,"- Variation de stock de marchandises",null,null,"- Variation de stock de marchandises"]
[null,null,null,null,null,{"$f":"F74-F75+F76","v":0}]
[]
[null,null,null,null,"Production de l'exercice",null,null,null,"Production de l'exercice",null,null,"Production de l'exercice"]
[null,null,null,null,"Ventes et prestations",{"$f":"F7","v":130891},null,null,"Ventes et prestations",null,null,"Ventes et prestations"]
[null,null,null,null,"+ Production stockée",{"$f":"F18","v":46155},null,null,"+ Production stockée",null,null,"+ Production stockée"]
[null,null,null,null,"+ Production immobilisée",null,null,null,"+ Production immobilisée",null,null,"+ Production immobilisée"]
[]
[]
[null,null,null,null,"Valeur ajoutée",null,null,null,"Valeur ajoutée",null,null,"Valeur ajoutée"]
[null,null,null,null,"Marge commerciale",null,null,null,"Marge commerciale",null,null,"Marge commerciale"]
[null,null,null,null,"+ Production de l'exercice",null,null,null,"+ Production de l'exercice",null,null,"+ Production de l'exercice"]
[null,null,null,null,"- Achats de MP et appro",null,null,null,"+ Subventions d'exploitation",null,null,"- Achats de MP et appro"]
[null,null,null,null,"- Variation de stocks de MP et appro",null,null,null,"- Achats de MP et appro",null,null,"- Variation de stocks de MP et appro"]
[null,null,null,null,"-Autres charges externes",null,null,null,"- Variation de stocks de MP et appro",null,null,"- Autres charges externes"]
[null,null,null,null,null,null,null,null,"- Autres charges externes (sauf 612 et 621)",null,null,"+ Loyers de crédit bail"]
[null,null,null,null,null,null,null,null,"- Impôts et taxes",null,null,"+ Personnel intérimaire"]
[null,null,null,null,"Excédent brut d'exploitation",null,null,null,null,null,null,"+ Frais de sous traitance"]
[null,null,null,null,"Valeur ajoutée"]
[null,null,null,null,"+ Subventions d'exploitation",null,null,null,"Excédent brut d'exploitation"]
[null,null,null,null,"- Impôts et taxes",null,null,null,"Valeur ajoutée",null,null,"Excédent brut d'exploitation"]
[null,null,null,null,"- Charges de personnel",null,null,null,"- Charges de personnel",null,null,"Valeur ajoutée"]
[null,null,null,null,null,null,null,null,"- personnel intérimaire",null,null,"+ Subventions d'exploitation"]
[null,null,null,null,null,null,null,null,"- participation des salariés",null,null,"- Impôts et taxes"]
[null,null,null,null,"Résultat d'exploitation",null,null,null,null,null,null,"- Charges de personnel"]
[null,null,null,null,"E.B.E.",null,null,null,null,null,null,"- Personnel intérimaire"]
[null,null,null,null,"+ Autres produits",null,null,null,"Résultat d'exploitation",null,null,"- Frais de sous traitance"]
[null,null,null,null,"+ Reprises sur provisions d'exploitation",null,null,null,"E.B.E."]
[null,null,null,null,"+ Transferts de charges",null,null,null,"+ Autres produits"]
[null,null,null,null,"- Dotations d'exploitation",null,null,null,"+ Reprises sur provisions d'exploitation",null,null,"E.B.E. corrigé"]
[null,null,null,null,"- Autres charges",null,null,null,"+ Transferts de charges",null,null,"E.B.E."]
[null,null,null,null,null,null,null,null,"- Dotations d'exploitation",null,null,"+ Reprises sur provisions d'exploitation"]
[null,null,null,null,null,null,null,null,"- Autres charges",null,null,"+Transferts de charges d'exploitation"]
[null,null,null,null,"Résultat courant avant impôts",null,null,null,"- Part de capital en Crédit bail",null,null,"+ Autres produits"]
[null,null,null,null,"Résultat d'exploitation",null,null,null,null,null,null,"- Dotations aux provisions d'exploitation"]
[null,null,null,null,"+ Quote part sur opérations en commun",null,null,null,null,null,null,"- Autres charges"]
[null,null,null,null,"+ Produits financiers",null,null,null,"Résultat courant avant impôts"]
[null,null,null,null,"- Quote part sur opérations en commun",null,null,null,"Résultat d'exploitation"]
[null,null,null,null,"- Charges financières",null,null,null,"+ Quote part sur opérations en commun",null,null,"Résultat d'exploitation"]
[null,null,null,null,null,null,null,null,"+ Produits financiers",null,null,"E.B.E. corrigé"]
[null,null,null,null,null,null,null,null,"- Quote part sur opérations en commun",null,null,"- Dotations aux amortissements d'exploitation"]
[null,null,null,null,"Résultat exceptionnel",null,null,null,"- Charges financières",null,null,"- Part en capital en Crédit bail"]
[null,null,null,null,"Produits exceptionnels",null,null,null,"- Part financière en Crédit bail"]
[null,null,null,null,"- Charges exceptionnelles"]
[]
[null,null,null,null,null,null,null,null,"Résultat exceptionnel",null,null,"Résultat d'exploitation"]
[null,null,null,null,"Résultat net comptable",null,null,null,"Produits exceptionnels",null,null,"+ Quote part sur opérations en commun"]
[null,null,null,null,"Résultat courant avant impôts",null,null,null,"- Charges exceptionnelles",null,null,"+ Produits financiers"]
[null,null,null,null,"+ Résultat exceptionnel",null,null,null,null,null,null,"- Quote part sur opérations en commun"]
[null,null,null,null,"- Impôt sur les bénéfices",null,null,null,null,null,null,"- Charges financières sauf intérêts"]
[null,null,null,null,"- Participation des salariés",null,null,null,"Résultat net comptable"]
[null,null,null,null,null,null,null,null,"Résultat courant avant impôts"]
[null,null,null,null,null,null,null,null,"+ Résultat exceptionnel",null,null,"Résultat courant"]
[null,null,null,null,"+ ou - values de cession",null,null,null,"- Impôt sur les bénéfices",null,null,"Résultat économique avant impôt"]
[null,null,null,null,"Produits des cesions d'éléments d'actif",null,null,null,null,null,null,"- Charges d'intérêts"]
[null,null,null,null,"- Valeur comptable des éléments d'actif cédés",null,null,null,"V.A. Globale",null,null,"- Part d'intérêts en Crédit bail"]
[null,null,null,null,null,null,null,null,"Valeur ajoutée"]
[null,null,null,null,null,null,null,null,"+ Autres produits"]
[null,null,null,null,null,null,null,null,"+ Quote part",null,null,"Résultat exceptionnel"]
[null,null,null,null,"CAF PCG  N-2",null,null,null,"+ Produits financiers de participation",null,null,"Produits exceptionnels"]
[null,null,null,null,null,null,null,null,"+ Produits des autres VM",null,null,"- Charges exceptionnelles"]
[null,null,null,null,"'= E.B.E.",null,null,null,"+ Autres intérêts et pdts assimilés"]
[null,null,null,null,"+ Autres produits",null,null,null,"+ Différences positives de change"]
[null,null,null,null,"+ Produits financiers",null,null,null,"+ Produits nets sur cessions de VMP",null,null,"Résultat de l'exercice"]
[null,null,null,null,"+ Produits exceptionnels (sauf 775 et 777)",null,null,null,"+ Produits exceptionnels sur opératº en capital",null,null,"Résultat courant avant impôts"]
[null,null,null,null,"+ Transfert de charges d'exploitation",null,null,null,"- Autres charges",null,null,"+ Résultat exceptionnel"]
[null,null,null,null,"- Autres charges",null,null,null,"- Quote part",null,null,"- Impôt sur les bénéfices"]
[null,null,null,null,"- Charges financières",null,null,null,"- Différence négatives de change",null,null,"- Participation des salariés"]
[null,null,null,null,"- Charges exceptionnelles (sauf 675)",null,null,null,"- Charges nettes sur cessions de VMP"]
[null,null,null,null,"- Participation des salariés",null,null,null,"- Charges exceptionnelles / opératº en capital"]
[null,null,null,null,"- Impôt net sur les bénéfices"]
[]
[null,null,null,null,null,null,null,null,"E.B. Global"]
[null,null,null,null,"Vérification",null,null,null,"V.A. Globale"]
[null,null,null,null,"Résultat net comptable",null,null,null,"- Charges de personnel"]
[null,null,null,null,"+ Valeur comptable des éléments d'actif cédés",null,null,null,"- Personnel intérimaire"]
[null,null,null,null,"+ Dotations aux amortissements",null,null,null,"- Participation des salariés"]
[null,null,null,null,"- Produits sur cession d'éléments d'actif"]
[null,null,null,null,"- Quote part de subventº virées au résultat"]
[null,null,null,null,"- Reprises sur amort et provisions"]
[null,null,null,null,null,null,null,null,"CAF CDB"]
[]
[null,null,null,null,null,null,null,null,"'= E.B. Global"]
[null,null,null,null,null,null,null,null,"- Charges d'intérêts"]
[null,null,null,null,null,null,null,null,"- Part d'intérêts en Crédit bail"]
[null,null,null,null,null,null,null,null,"- Impôts sur les bénéfices"]

{"sheet":"C.Résultat 2009 + SIG + CAF","index":2,"n_rows":161,"n_cols":15,"rows_kept":161,"cut":false,"hidden":false,"merged":[[1,1,1,5],[69,11,70,12],[69,8,70,9],[5,1,14,1],[15,1,28,1],[32,1,38,1],[69,4,70,5],[39,1,43,1],[46,1,49,1],[50,1,53,1]]}
[]
[null,"COMPTE DE RESULTAT 2009"]
[]
[null,"Ent : SIGUE",null,"              exercice "]
[null,null,null,"France","Exportation","Total"]
[null,"produits d'exploitation","ventes march",null,null,{"$f":"$D$6","v":0},null,null,null,null,null,null,"PCG","CDB","CNC"]
[null,null,"X° biens vendue",null,null,{"$f":"$D$7","v":0},null,null,null,null,null,"Marge commerciale",{"$f":"F77","v":183340},{"$f":"J77","v":0},{"$f":"M77","v":0}]
[null,null,"X°servicevendue",null,null,{"$f":"$D$8","v":0},null,null,null,null,null,"Production de l'exercice",{"$f":"F83","v":2470},{"$f":"J83","v":0},{"$f":"M83","v":0}]
[null,null,"CA nets",{"$f":"SUM(D6:D8)","v":0},{"$f":"SUM(E6:E8)","v":0},268724,null,null,null,null,null,"Valeur ajoutée",{"$f":"F91","v":140125},{"$f":"J93","v":0},{"$f":"M94","v":0}]
[null,null,"production stockée",null,null,2470,null,null,null,null,null,"Excédent brut d'exploitation",{"$f":"F98","v":32076},{"$f":"J100","v":0},{"$f":"M103","v":0}]
[null,null,"production immobilisée",null,null,null,null,null,null,null,null,"E.B.E. corrigé",null,null,{"$f":"M112","v":0}]
[null,null,"subventions d'exploitation",null,null,2709,null,null,null,null,null,"Résultat d'exploitation",{"$f":"F107","v":25952},{"$f":"J110","v":0},{"$f":"M118","v":0}]
[null,null,"reprises sur amortissements et prov, transfert ch.",null,null,null,"dont Tr. Ch.",null,null,null,null,"Résultat économique avant impôt",null,null,{"$f":"M126","v":0}]
[null,null,"autres produits",null,null,null,null,null,null,null,null,"Résultat courant avant impôt",{"$f":"F115","v":25943},{"$f":"J119","v":0},{"$f":"M132","v":0}]
[null,null,"total des produits d'exploitation",null,null,{"$f":"SUM(F9:F14)","v":273903},null,null,null,null,null,"Résultat exceptionnel",{"$f":"F120","v":0},{"$f":"J124","v":0},{"$f":"M137","v":0}]
[null,"charges d'exploitation","achats de marchandises(y compris droits douane)",null,null,null,null,null,null,null,null,"Résultat de l'exercice",{"$f":"F127","v":25943},{"$f":"J129","v":0},{"$f":"M144","v":0}]
[null,null,"variation de stock (marchandises)",null,null,null,{"$f":"F16+F17+F18+F19","v":85384},"achats et charges externes",null,null,null,"+ ou - values de cession",{"$f":"F132","v":0}]
[null,null,"achats de matières premièreset autres approv",null,null,92663]
[null,null,"variation de stock (mat 1ère et approv)",null,null,-7279,null,null,null,null,null,"CAF",{"$f":"F147","v":32067},{"$f":"F162","v":0}]
[null,null,"autres achats et charges externes",null,null,45685]
[null,null,"impôts, taxes et versements assimilés",null,null,7371]
[null,null,"salaires et traitements",null,null,64420]
[null,null,"charges sociales",null,null,38967]
[null,null,"D Amort/ immobilisations",null,null,6124]
[null,null,"D. Prov / immobilisations"]
[null,null,"dot aux provisions actif circulant"]
[null,null,"dot aux provisions pour risques et charges"]
[null,null,"autres charges"]
[null,null,"Total des charges d'exploitation",null,null,{"$f":"SUM(F16:F28)","v":247951}]
[null,"1. RESULTAT D'EXPLOITATION",null,null,null,{"$f":"F15-F29","v":25952}]
[null,null,"bénéfice attribué ou perte transférée"]
[null,null,"perte supportée ou bénéfice transféré"]
[null,"produits financiers","produits financiers de participations",null,null,150]
[null,null,"produits des autres valeurs mob et créances actif im",null,null,498]
[null,null,"autres intérêts et produits assimilés"]
[null,null,"reprises sur provisions et transferts de charges",null,null,null,"dont Tr. Ch."]
[null,null,"différences positives de change"]
[null,null,"produits nets sur cessions de VMP"]
[null,null,"total des produits financiers",null,null,{"$f":"SUM(F33:F38)","v":648}]
[null,"charges financieres","dot financières aux amortissements et provisions"]
[null,null,"intérêts et charges assimilées",null,null,566]
[null,null,"différences négatives de change",null,null,91]
[null,null,"charges nettes sur cession de VMP"]
[null,null,"total des charges financières",null,null,{"$f":"SUM(F40:F43)","v":657}]
[null,"2. RESULTAT FINANCIER",null,null,null,{"$f":"F39-F44","v":-9}]
[null,"3. RESULTAT COURANT AVANT IMPOTS",null,null,null,{"$f":"F30+F45","v":25943}]
[null,"produits\nexceptionnels","produits exceptionnels sur opérations de gestion"]
[null,null,"produits exceptionnels sur opérations en capital"]
[null,null,"reprises sur provisions et transferts de charges",null,null,null,"dont Tr. Ch."]
[null,null,"Total des produits exceptionnels",null,null,{"$f":"SUM(F47:F49)","v":0}]
[null,"charges \nexceptionnelles","charges exceptionnelles sur opérations de gestion"]
[null,null,"charges exceptionnelles sur opérations en capital"]
[null,null,"dot. Exceptionnelles aux amortissements et prov."]
[null,null,"total des charges exceptionnelles",null,null,{"$f":"SUM(F51:F53)","v":0}]
[null,"3. RESULTAT EXCEPTIONNEL",null,null,null,{"$f":"F50-F54","v":0}]
[null,"Participation des salariés aux résultats de l'entreprise"]
[null,"Impôts sur les bénéfices"]
[null,"TOTAL DES PRODUITS",null,null,null,{"$f":"F15+F31+F39+F50","v":274551}]
[null,"TOTAL DES CHARGES",null,null,null,{"$f":"F29+F32+F44+F54+F56+F57","v":248608}]
[null,"4. BENEFICE OU PERTE ",null,null,null,{"$f":"F58-F59","v":25943}]
[null,null,null,null,"Dont 675"]
[null,null,null,null,"Dont 775"]
[null,null,null,null,"Dont 777",{"$f":"F48-F62","v":0}]
[]
[null,null,null,null,null,null,"Amt","Fin."]
[null,null,null,null,"Sous-traitance"]
[null,null,null,null,"Personnel extérieur"]
[null,null,null,null,"Loyers de Crédit-Bail"]
[]
[null,null,null,null,"S.I.G.  PCG N-1",null,null,null,"S.I.G.  CDB N-1",null,null,"S.I.G. CNC N-1"]
[]
[]
[null,null,null,null,"Marge comerciale",null,null,null,"Marge comerciale",null,null,"Marge comerciale"]
[null,null,null,null,"Ventes de marchandises",{"$f":"F9","v":268724},null,null,"Ventes de marchandises",null,null,"Ventes de marchandises"]
[null,null,null,null,"- Achats de marchandises",{"$f":"F18","v":92663},null,null,"- Achats de marchandises",null,null,"- Achats de marchandises"]
[null,null,null,null,"- Variation de stock de marchandises",{"$f":"F19","v":-7279},null,null,"- Variation de stock de marchandises",null,null,"- Variation de stock de marchandises"]
[null,null,null,null,null,{"$f":"F74-F75-F76","v":183340}]
[]
[null,null,null,null,"Production de l'exercice",null,null,null,"Production de l'exercice",null,null,"Production de l'exercice"]
[null,null,null,null,"Ventes et prestations",null,null,null,"Ventes et prestations",null,null,"Ventes et prestations"]
[null,null,null,null,"+ Production stockée",null,null,null,"+ Production stockée",null,null,"+ Production stockée"]
[null,null,null,null,"+ Production immobilisée",{"$f":"F10","v":2470},null,null,"+ Production immobilisée",null,null,"+ Production immobilisée"]
[null,null,null,null,null,{"$f":"F80+F81+F82","v":2470}]
[]
[null,null,null,null,"Valeur ajoutée",null,null,null,"Valeur ajoutée",null,null,"Valeur ajoutée"]
[null,null,null,null,"Marge commerciale",{"$f":"F77+F83","v":185810},null,null,"Marge commerciale",null,null,"Marge commerciale"]
[null,null,null,null,"+ Production de l'exercice",null,null,null,"+ Production de l'exercice",null,null,"+ Production de l'exercice"]
[null,null,null,null,"- Achats de MP et appro",null,null,null,"+ Subventions d'exploitation",null,null,"- Achats de MP et appro"]
[null,null,null,null,"- Variation de stocks de MP et appro",null,null,null,"- Achats de MP et appro",null,null,"- Variation de stocks de MP et appro"]
[null,null,null,null,"-Autres charges externes",{"$f":"F20","v":45685},null,null,"- Variation de stocks de MP et appro",null,null,"- Autres charges externes"]
[null,null,null,null,null,{"$f":"F86+F87-F88-F89-F90","v":140125},null,null,"- Autres charges externes (sauf 612 et 621)",null,null,"+ Loyers de crédit bail"]
[null,null,null,null,null,null,null,null,"- Impôts et taxes",null,null,"+ Personnel intérimaire"]
[null,null,null,null,"Excédent brut d'exploitation",null,null,null,null,null,null,"+ Frais de sous traitance"]
[null,null,null,null,"Valeur ajoutée",{"$f":"F91","v":140125}]
[null,null,null,null,"+ Subventions d'exploitation",{"$f":"F12","v":2709},null,null,"Excédent brut d'exploitation"]
[null,null,null,null,"- Impôts et taxes",{"$f":"F21","v":7371},null,null,"Valeur ajoutée",null,null,"Excédent brut d'exploitation"]
[null,null,null,null,"- Charges de personnel",{"$f":"F22+F23","v":103387},null,null,"- Charges de personnel",null,null,"Valeur ajoutée"]
[null,null,null,null,null,{"$f":"F94+F95-F96-F97","v":32076},null,null,"- personnel intérimaire",null,null,"+ Subventions d'exploitation"]
[null,null,null,null,null,null,null,null,"- participation des salariés",null,null,"- Impôts et taxes"]
[null,null,null,null,"Résultat d'exploitation",null,null,null,null,null,null,"- Charges de personnel"]
[null,null,null,null,"E.B.E.",{"$f":"F98","v":32076},null,null,null,null,null,"- Personnel intérimaire"]
[null,null,null,null,"+ Autres produits",null,null,null,"Résultat d'exploitation",null,null,"- Frais de sous traitance"]
[null,null,null,null,"+ Reprises sur provisions d'exploitation",null,null,null,"E.B.E."]
[null,null,null,null,"+ Transferts de charges",null,null,null,"+ Autres produits"]
[null,null,null,null,"- Dotations d'exploitation",{"$f":"F24","v":6124},null,null,"+ Reprises sur provisions d'exploitation",null,null,"E.B.E. corrigé"]
[null,null,null,null,"- Autres charges",null,null,null,"+ Transferts de charges",null,null,"E.B.E."]
[null,null,null,null,null,{"$f":"F101+F102+F103+F104-F105-F106","v":25952},null,null,"- Dotations d'exploitation",null,null,"+ Reprises sur provisions d'exploitation"]
[null,null,null,null,null,null,null,null,"- Autres charges",null,null,"+Transferts de charges d'exploitation"]
[null,null,null,null,"Résultat courant avant impôts",null,null,null,"- Part de capital en Crédit bail",null,null,"+ Autres produits"]
[null,null,null,null,"Résultat d'exploitation",{"$f":"F107","v":25952},null,null,null,null,null,"- Dotations aux provisions d'exploitation"]
[null,null,null,null,"+ Quote part sur opérations en commun",null,null,null,null,null,null,"- Autres charges"]
[null,null,null,null,"+ Produits financiers",{"$f":"F39","v":648},null,null,"Résultat courant avant impôts"]
[null,null,null,null,"- Quote part sur opérations en commun",null,null,null,"Résultat d'exploitation"]
[null,null,null,null,"- Charges financières",{"$f":"F44","v":657},null,null,"+ Quote part sur opérations en commun",null,null,"Résultat d'exploitation"]
[null,null,null,null,null,{"$f":"F110+F111+F112-F113-F114","v":25943},null,null,"+ Produits financiers",null,null,"E.B.E. corrigé"]
[null,null,null,null,null,null,null,null,"- Quote part sur opérations en commun",null,null,"- Dotations aux amortissements d'exploitation"]
[null,null,null,null,"Résultat exceptionnel",null,null,null,"- Charges financières",null,null,"- Part en capital en Crédit bail"]
[null,null,null,null,"Produits exceptionnels",null,null,null,"- Part financière en Crédit bail"]
[null,null,null,null,"- Charges exceptionnelles"]
[null,null,null,null,null,{"$f":"F118+F119","v":0}]
[null,null,null,null,null,null,null,null,"Résultat exceptionnel",null,null,"Résultat d'exploitation"]
[null,null,null,null,"Résultat net comptable",null,null,null,"Produits exceptionnels",null,null,"+ Quote part sur opérations en commun"]
[null,null,null,null,"Résultat courant avant impôts",{"$f":"F115","v":25943},null,null,"- Charges exceptionnelles",null,null,"+ Produits financiers"]
[null,null,null,null,"+ Résultat exceptionnel",{"$f":"F120","v":0},null,null,null,null,null,"- Quote part sur opérations en commun"]
[null,null,null,null,"- Impôt sur les bénéfices",null,null,null,null,null,null,"- Charges financières sauf intérêts"]
[null,null,null,null,"- Participation des salariés",null,null,null,"Résultat net comptable"]
[null,null,null,null,null,{"$f":"F123+F124-F125-F126","v":25943},null,null,"Résultat courant avant impôts"]
[null,null,null,null,null,null,null,null,"+ Résultat exceptionnel",null,null,"Résultat courant"]
[null,null,null,null,"+ ou - values de cession",null,null,null,"- Impôt sur les bénéfices",null,null,"Résultat économique avant impôt"]
[null,null,null,null,"Produits des cesions d'éléments d'actif",null,null,null,null,null,null,"- Charges d'intérêts"]
[null,null,null,null,"- Valeur comptable des éléments d'actif cédés",null,null,null,"V.A. Globale",null,null,"- Part d'intérêts en Crédit bail"]
[null,null,null,null,null,null,null,null,"Valeur ajoutée"]
[null,null,null,null,null,null,null,null,"+ Autres produits"]
[null,null,null,null,null,null,null,null,"+ Quote part",null,null,"Résultat exceptionnel"]
[null,null,null,null,"CAF PCG  N-1",null,null,null,"+ Produits financiers de participation",null,null,"Produits exceptionnels"]
[null,null,null,null,null,null,null,null,"+ Produits des autres VM",null,null,"- Charges exceptionnelles"]
[null,null,null,null,"'= E.B.E.",{"$f":"F98","v":32076},null,null,"+ Autres intérêts et pdts assimilés"]
[null,null,null,null,"+ Autres produits",{"$f":"F102","v":0},null,null,"+ Différences positives de change"]
[null,null,null,null,"+ Produits financiers",{"$f":"F112","v":648},null,null,"+ Produits nets sur cessions de VMP",null,null,"Résultat de l'exercice"]
[null,null,null,null,"+ Produits exceptionnels (sauf 775 et 777)",{"$f":"F118","v":0},null,null,"+ Produits exceptionnels sur opératº en capital",null,null,"Résultat courant avant impôts"]
[null,null,null,null,"+ Transfert de charges d'exploitation",{"$f":"F104","v":0},null,null,"- Autres charges",null,null,"+ Résultat exceptionnel"]
[null,null,null,null,"- Autres charges",{"$f":"F106","v":0},null,null,"- Quote part",null,null,"- Impôt sur les bénéfices"]
[null,null,null,null,"- Charges financières",{"$f":"F114","v":657},null,null,"- Différence négatives de change",null,null,"- Participation des salariés"]
[null,null,null,null,"- Charges exceptionnelles (sauf 675)",{"$f":"F119","v":0},null,null,"- Charges nettes sur cessions de VMP"]
[null,null,null,null,"- Participation des salariés",{"$f":"F126","v":0},null,null,"- Charges exceptionnelles / opératº en capital"]
[null,null,null,null,"- Impôt net sur les bénéfices",{"$f":"F125","v":0}]
[null,null,null,null,null,{"$f":"F137+F138+F139+F140+F141-F142-F143-F144-F145-F146","v":32067}]
[null,null,null,null,null,null,null,null,"E.B. Global"]
[null,null,null,null,"Vérification",null,null,null,"V.A. Globale"]
[null,null,null,null,"Résultat net comptable",{"$f":"F127","v":25943},null,null,"- Charges de personnel"]
[null,null,null,null,"+ Valeur comptable des éléments d'actif cédés",{"$f":"F131","v":0},null,null,"- Personnel intérimaire"]
[null,null,null,null,"+ Dotations aux amortissements",{"$f":"F105","v":6124},null,null,"- Participation des salariés"]
[null,null,null,null,"- Produits sur cession d'éléments d'actif",{"$f":"F130","v":0}]
[null,null,null,null,"- Quote part de subventº virées au résultat",{"$f":"F113","v":0}]
[null,null,null,null,"- Reprises sur amort et provisions",{"$f":"F103","v":0}]
[null,null,null,null,null,{"$f":"F150+F151+F152-F153-F154-F155","v":32067},null,null,"CAF CDB"]
[]
[null,null,null,null,null,null,null,null,"'= E.B. Global"]
[null,null,null,null,null,null,null,null,"- Charges d'intérêts"]
[null,null,null,null,null,null,null,null,"- Part d'intérêts en Crédit bail"]
[null,null,null,null,null,null,null,null,"- Impôts sur les bénéfices"]

{"sheet":"C.Résultat  2010 + SIG + CAF","index":3,"n_rows":162,"n_cols":15,"rows_kept":162,"cut":false,"hidden":false,"merged":[[1,1,1,5],[70,11,71,12],[70,4,71,5],[70,8,71,9],[5,1,14,1],[15,1,28,1],[32,1,38,1],[39,1,43,1],[46,1,49,1],[50,1,53,1]]}
[]
[null,"COMPTE DE RESULTAT 2010"]
[]
[null,"Ent : ",null,"              exercice "]
[null,null,null,"France","Exportation","Total"]
[null,"produits d'exploitation","ventes march",null,null,{"$f":"E6+D6","v":0},null,null,null,null,null,null,"PCG","CDB","CNC"]
[null,null,"X° biens vendue",262969,null,{"$f":"E7+D7","v":262969},null,null,null,null,null,"Marge commerciale",{"$f":"F77","v":0},{"$f":"J77","v":0},{"$f":"M77","v":0}]
[null,null,"X°servicevendue",null,null,{"$f":"E8+D8","v":0},null,null,null,null,null,"Production de l'exercice",{"$f":"F83","v":247679},{"$f":"J83","v":0},{"$f":"M83","v":0}]
[null,null,"CA nets",{"$f":"SUM(D6:D8)","v":262969},{"$f":"SUM(E6:E8)","v":0},262969,null,null,null,null,null,"Valeur ajoutée",{"$f":"F91","v":217259},{"$f":"J93","v":0},{"$f":"M94","v":0}]
[null,null,"production stockée",null,null,-15290,null,null,null,null,null,"Excédent brut d'exploitation",{"$f":"F98","v":93304},{"$f":"J100","v":0},{"$f":"M103","v":0}]
[null,null,"production immobilisée",null,null,null,null,null,null,null,null,"E.B.E. corrigé",null,null,{"$f":"M112","v":0}]
[null,null,"subventions d'exploitation",null,null,1242,null,null,null,null,null,"Résultat d'exploitation",{"$f":"F107","v":87855},{"$f":"J110","v":0},{"$f":"M118","v":0}]
[null,null,"reprises sur amortissements et prov, transfert ch.",null,null,1130,"dont Tr. Ch.",null,null,null,null,"Résultat économique avant impôt",null,null,{"$f":"M126","v":0}]
[null,null,"autres produits",null,null,null,null,null,null,null,null,"Résultat courant avant impôt",{"$f":"F115","v":88036},{"$f":"J119","v":0},{"$f":"M132","v":0}]
[null,null,"total des produits d'exploitation",null,null,{"$f":"SUM(F9:F14)","v":250051},null,null,null,null,null,"Résultat exceptionnel",{"$f":"F120","v":0},{"$f":"J124","v":0},{"$f":"M137","v":0}]
[null,"charges d'exploitation","achats de marchandises(y compris droits douane)",null,null,null,null,null,null,null,null,"Résultat de l'exercice",{"$f":"F127","v":88036},{"$f":"J129","v":0},{"$f":"M144","v":0}]
[null,null,"variation de stock (marchandises)",null,null,null,null,null,null,null,null,"+ ou - values de cession",{"$f":"F132","v":0}]
[null,null,"achats de matières premièreset autres approv",null,null,72198]
[null,null,"variation de stock (mat 1ère et approv)",null,null,2044,null,null,null,null,null,"CAF",{"$f":"F147","v":94615},{"$f":"F162","v":0}]
[null,null,"autres achats et charges externes",null,null,30420,{"$f":"F16+F17+F18+F19+F20","v":104662},"achats et charges externes"]
[null,null,"impôts, taxes et versements assimilés",null,null,6647]
[null,null,"salaires et traitements",null,null,74183]
[null,null,"charges sociales",null,null,44367,{"$f":"F22+F23","v":118550}]
[null,null,"D Amort/ immobilisations",null,null,6579]
[null,null,"D. Prov / immobilisations"]
[null,null,"dot aux provisions actif circulant"]
[null,null,"dot aux provisions pour risques et charges"]
[null,null,"autres charges"]
[null,null,"Total des charges d'exploitation",null,null,{"$f":"SUM(F16:F28)","v":236438}]
[null,"1. RESULTAT D'EXPLOITATION",null,null,null,{"$f":"F15-F29","v":13613}]
[null,null,"bénéfice attribué ou perte transférée"]
[null,null,"perte supportée ou bénéfice transféré"]
[null,"produits financiers","produits financiers de participations",null,null,1028]
[null,null,"produits des autres valeurs mob et créances actif im",null,null,1]
[null,null,"autres intérêts et produits assimilés"]
[null,null,"reprises sur provisions et transferts de charges",null,null,null,"dont Tr. Ch."]
[null,null,"différences positives de change"]
[null,null,"produits nets sur cessions de VMP"]
[null,null,"total des produits financiers",null,null,{"$f":"SUM(F33:F38)","v":1029}]
[null,"charges financieres","dot financières aux amortissements et provisions"]
[null,null,"intérêts et charges assimilées",null,null,452]
[null,null,"différences négatives de change",null,null,396]
[null,null,"charges nettes sur cession de VMP"]
[null,null,"total des charges financières",null,null,{"$f":"SUM(F40:F43)","v":848}]
[null,"2. RESULTAT FINANCIER",null,null,null,{"$f":"F39-F44","v":181}]
[null,"3. RESULTAT COURANT AVANT IMPOTS",null,null,null,{"$f":"F30+F45","v":13794}]
[null,"produits\nexceptionnels","produits exceptionnels sur opérations de gestion"]
[null,null,"produits exceptionnels sur opérations en capital"]
[null,null,"reprises sur provisions et transferts de charges",null,null,null,"dont Tr. Ch."]
[null,null,"Total des produits exceptionnels",null,null,{"$f":"SUM(F47:F49)","v":0}]
[null,"charges \nexceptionnelles","charges exceptionnelles sur opérations de gestion"]
[null,null,"charges exceptionnelles sur opérations en capital"]
[null,null,"dot. Exceptionnelles aux amortissements et prov."]
[null,null,"total des charges exceptionnelles",null,null,{"$f":"SUM(F51:F53)","v":0}]
[null,"3. RESULTAT EXCEPTIONNEL",null,null,null,{"$f":"F50-F54","v":0}]
[null,"Participation des salariés aux résultats de l'entreprise"]
[null,"Impôts sur les bénéfices"]
[null,"TOTAL DES PRODUITS",null,null,null,{"$f":"F15+F31+F39+F50","v":251080}]
[null,"TOTAL DES CHARGES",null,null,null,{"$f":"F29+F32+F44+F54+F56+F57","v":237286}]
[null,"4. BENEFICE OU PERTE ",null,null,null,{"$f":"F58-F59","v":13794}]
[null,null,null,null,"Dont 675"]
[null,null,null,null,"Dont 775"]
[null,null,null,null,"Dont 777"]
[]
[null,null,null,null,null,null,"Amt","Fin."]
[null,null,null,null,"Sous-traitance"]
[null,null,null,null,"Personnel extérieur"]
[null,null,null,null,"Loyers de Crédit-Bail"]
[]
[]
[null,null,null,null,"S.I.G.  PCG N",null,null,null,"S.I.G.  CDB N",null,null,"S.I.G. CNC N"]
[]
[null,null,null,null,"Marge comerciale",null,null,null,"Marge comerciale",null,null,"Marge comerciale"]
[null,null,null,null,"Ventes de marchandises",{"$f":"D6","v":0},null,null,"Ventes de marchandises",null,null,"Ventes de marchandises"]
[null,null,null,null,"- Achats de marchandises",{"$f":"F16","v":0},null,null,"- Achats de marchandises",null,null,"- Achats de marchandises"]
[null,null,null,null,"- Variation de stock de marchandises",{"$f":"F17","v":0},null,null,"- Variation de stock de marchandises",null,null,"- Variation de stock de marchandises"]
[null,null,null,null,null,{"$f":"F74-F75-F76","v":0}]
[]
[null,null,null,null,"Production de l'exercice",null,null,null,"Production de l'exercice",null,null,"Production de l'exercice"]
[null,null,null,null,"Ventes et prestations",{"$f":"F7","v":262969},null,null,"Ventes et prestations",null,null,"Ventes et prestations"]
[null,null,null,null,"+ Production stockée",{"$f":"F10","v":-15290},null,null,"+ Production stockée",null,null,"+ Production stockée"]
[null,null,null,null,"+ Production immobilisée",null,null,null,"+ Production immobilisée",null,null,"+ Production immobilisée"]
[null,null,null,null,null,{"$f":"F80+F81","v":247679}]
[]
[null,null,null,null,"Valeur ajoutée",null,null,null,"Valeur ajoutée",null,null,"Valeur ajoutée"]
[null,null,null,null,"Marge commerciale",{"$f":"F77+F83","v":247679},null,null,"Marge commerciale",null,null,"Marge commerciale"]
[null,null,null,null,"+ Production de l'exercice",null,null,null,"+ Production de l'exercice",null,null,"+ Production de l'exercice"]
[null,null,null,null,"- Achats de MP et appro",null,null,null,"+ Subventions d'exploitation",null,null,"- Achats de MP et appro"]
[null,null,null,null,"- Variation de stocks de MP et appro",null,null,null,"- Achats de MP et appro",null,null,"- Variation de stocks de MP et appro"]
[null,null,null,null,"-Autres charges externes",{"$f":"F20","v":30420},null,null,"- Variation de stocks de MP et appro",null,null,"- Autres charges externes"]
[null,null,null,null,null,{"$f":"F86+F87-F88-F89-F90","v":217259},null,null,"- Autres charges externes (sauf 612 et 621)",null,null,"+ Loyers de crédit bail"]
[null,null,null,null,null,null,null,null,"- Impôts et taxes",null,null,"+ Personnel intérimaire"]
[null,null,null,null,"Excédent brut d'exploitation",null,null,null,null,null,null,"+ Frais de sous traitance"]
[null,null,null,null,"Valeur ajoutée",{"$f":"F91","v":217259}]
[null,null,null,null,"+ Subventions d'exploitation",{"$f":"F12","v":1242},null,null,"Excédent brut d'exploitation"]
[null,null,null,null,"- Impôts et taxes",{"$f":"F21","v":6647},null,null,"Valeur ajoutée",null,null,"Excédent brut d'exploitation"]
[null,null,null,null,"- Charges de personnel",{"$f":"F22+F23","v":118550},null,null,"- Charges de personnel",null,null,"Valeur ajoutée"]
[null,null,null,null,null,{"$f":"F94+F95-F96-F97","v":93304},null,null,"- personnel intérimaire",null,null,"+ Subventions d'exploitation"]
[null,null,null,null,null,null,null,null,"- participation des salariés",null,null,"- Impôts et taxes"]
[null,null,null,null,"Résultat d'exploitation",null,null,null,null,null,null,"- Charges de personnel"]
[null,null,null,null,"E.B.E.",{"$f":"F98","v":93304},null,null,null,null,null,"- Personnel intérimaire"]
[null,null,null,null,"+ Autres produits",{"$f":"F14","v":0},null,null,"Résultat d'exploitation",null,null,"- Frais de sous traitance"]
[null,null,null,null,"+ Reprises sur provisions d'exploitation",{"$f":"F49","v":0},null,null,"E.B.E."]
[null,null,null,null,"+ Transferts de charges",{"$f":"F13","v":1130},null,null,"+ Autres produits"]
[null,null,null,null,"- Dotations d'exploitation",{"$f":"F24","v":6579},null,null,"+ Reprises sur provisions d'exploitation",null,null,"E.B.E. corrigé"]
[null,null,null,null,"- Autres charges",{"$f":"F28","v":0},null,null,"+ Transferts de charges",null,null,"E.B.E."]
[null,null,null,null,null,{"$f":"F101+F102+F103+F104-F105-F106","v":87855},null,null,"- Dotations d'exploitation",null,null,"+ Reprises sur provisions d'exploitation"]
[null,null,null,null,null,null,null,null,"- Autres charges",null,null,"+Transferts de charges d'exploitation"]
[null,null,null,null,"Résultat courant avant impôts",null,null,null,"- Part de capital en Crédit bail",null,null,"+ Autres produits"]
[null,null,null,null,"Résultat d'exploitation",{"$f":"F107","v":87855},null,null,null,null,null,"- Dotations aux provisions d'exploitation"]
[null,null,null,null,"+ Quote part sur opérations en commun",null,null,null,null,null,null,"- Autres charges"]
[null,null,null,null,"+ Produits financiers",{"$f":"F39","v":1029},null,null,"Résultat courant avant impôts"]
[null,null,null,null,"- Quote part sur opérations en commun",null,null,null,"Résultat d'exploitation"]
[null,null,null,null,"- Charges financières",{"$f":"F41+F42","v":848},null,null,"+ Quote part sur opérations en commun",null,null,"Résultat d'exploitation"]
[null,null,null,null,null,{"$f":"F110+F112-F113-F114","v":88036},null,null,"+ Produits financiers",null,null,"E.B.E. corrigé"]
[null,null,null,null,null,null,null,null,"- Quote part sur opérations en commun",null,null,"- Dotations aux amortissements d'exploitation"]
[null,null,null,null,"Résultat exceptionnel",null,null,null,"- Charges financières",null,null,"- Part en capital en Crédit bail"]
[null,null,null,null,"Produits exceptionnels",0,null,null,"- Part financière en Crédit bail"]
[null,null,null,null,"- Charges exceptionnelles",0]
[null,null,null,null,null,{"$f":"F118+F119","v":0}]
[null,null,null,null,null,null,null,null,"Résultat exceptionnel",null,null,"Résultat d'exploitation"]
[null,null,null,null,"Résultat net comptable",null,null,null,"Produits exceptionnels",null,null,"+ Quote part sur opérations en commun"]
[null,null,null,null,"Résultat courant avant impôts",{"$f":"F115","v":88036},null,null,"- Charges exceptionnelles",null,null,"+ Produits financiers"]
[null,null,null,null,"+ Résultat exceptionnel",null,null,null,null,null,null,"- Quote part sur opérations en commun"]
[null,null,null,null,"- Impôt sur les bénéfices",null,null,null,null,null,null,"- Charges financières sauf intérêts"]
[null,null,null,null,"- Participation des salariés",null,null,null,"Résultat net comptable"]
[null,null,null,null,null,{"$f":"F123+F124-F125-F126","v":88036},null,null,"Résultat courant avant impôts"]
[null,null,null,null,null,null,null,null,"+ Résultat exceptionnel",null,null,"Résultat courant"]
[null,null,null,null,"+ ou - values de cession",null,null,null,"- Impôt sur les bénéfices",null,null,"Résultat économique avant impôt"]
[null,null,null,null,"Produits des cesions d'éléments d'actif",null,null,null,null,null,null,"- Charges d'intérêts"]
[null,null,null,null,"- Valeur comptable des éléments d'actif cédés",null,null,null,"V.A. Globale",null,null,"- Part d'intérêts en Crédit bail"]
[null,null,null,null,null,null,null,null,"Valeur ajoutée"]
[null,null,null,null,null,null,null,null,"+ Autres produits"]
[null,null,null,null,null,null,null,null,"+ Quote part",null,null,"Résultat exceptionnel"]
[null,null,null,null,"CAF PCG  N",null,null,null,"+ Produits financiers de participation",null,null,"Produits exceptionnels"]
[null,null,null,null,null,null,null,null,"+ Produits des autres VM",null,null,"- Charges exceptionnelles"]
[null,null,null,null,"'= E.B.E.",{"$f":"F101","v":93304},null,null,"+ Autres intérêts et pdts assimilés"]
[null,null,null,null,"+ Autres produits",{"$f":"F102","v":0},null,null,"+ Différences positives de change"]
[null,null,null,null,"+ Produits financiers",{"$f":"F112","v":1029},null,null,"+ Produits nets sur cessions de VMP",null,null,"Résultat de l'exercice"]
[null,null,null,null,"+ Produits exceptionnels (sauf 775 et 777)",{"$f":"F118","v":0},null,null,"+ Produits exceptionnels sur opératº en capital",null,null,"Résultat courant avant impôts"]
[null,null,null,null,"+ Transfert de charges d'exploitation",{"$f":"F104","v":1130},null,null,"- Autres charges",null,null,"+ Résultat exceptionnel"]
[null,null,null,null,"- Autres charges",{"$f":"F106","v":0},null,null,"- Quote part",null,null,"- Impôt sur les bénéfices"]
[null,null,null,null,"- Charges financières",{"$f":"F114","v":848},null,null,"- Différence négatives de change",null,null,"- Participation des salariés"]
[null,null,null,null,"- Charges exceptionnelles (sauf 675)",{"$f":"F119","v":0},null,null,"- Charges nettes sur cessions de VMP"]
[null,null,null,null,"- Participation des salariés",{"$f":"F126","v":0},null,null,"- Charges exceptionnelles / opératº en capital"]
[null,null,null,null,"- Impôt net sur les bénéfices",{"$f":"F125","v":0}]
[null,null,null,null,null,{"$f":"F137+F138+F139+F140+F141-F142-F143-F144-F145-F146","v":94615}]
[null,null,null,null,null,null,null,null,"E.B. Global"]
[null,null,null,null,"Vérification",null,null,null,"V.A. Globale"]
[null,null,null,null,"Résultat net comptable",{"$f":"F127","v":88036},null,null,"- Charges de personnel"]
[null,null,null,null,"+ Valeur comptable des éléments d'actif cédés",{"$f":"F131","v":0},null,null,"- Personnel intérimaire"]
[null,null,null,null,"+ Dotations aux amortissements",{"$f":"F105","v":6579},null,null,"- Participation des salariés"]
[null,null,null,null,"- Produits sur cession d'éléments d'actif",{"$f":"F130","v":0}]
[null,null,null,null,"- Quote part de subventº virées au résultat",{"$f":"F113","v":0}]
[null,null,null,null,"- Reprises sur amort et provisions",{"$f":"F103","v":0}]
[null,null,null,null,null,{"$f":"F150+F151+F152-F153-F155-F154","v":94615},null,null,"CAF CDB"]
[]
[null,null,null,null,null,null,null,null,"'= E.B. Global",{"$f":"J153","v":0}]
[null,null,null,null,null,null,null,null,"- Charges d'intérêts",{"$f":"F41","v":452}]
[null,null,null,null,null,null,null,null,"- Part d'intérêts en Crédit bail",{"$f":"H68","v":0}]
[null,null,null,null,null,null,null,null,"- Impôts sur les bénéfices",{"$f":"F57","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"J158-J159-J160-J161","v":-452}]

{"sheet":" BILAN 2008","index":4,"n_rows":46,"n_cols":12,"rows_kept":46,"cut":false,"hidden":false,"merged":[[0,0,0,7],[0,9,0,11],[1,0,1,4],[3,0,3,3],[4,0,5,2],[4,3,4,11],[5,3,5,4],[5,5,5,6],[5,8,16,8],[6,0,6,2],[17,8,19,8],[19,1,24,1],[20,8,22,8],[23,8,32,8],[25,0,25,2],[26,0,36,0],[26,1,30,1],[32,1,34,1],[35,1,36,1],[37,0,42,1],[7,0,24,0],[7,1,12,1],[13,1,18,1]]}
["BILAN ACTIF",null,null,null,null,null,null,null,"N-2","BILAN PASSIF"]
["Désignation de l'entreprise",null,null,null,null,null,"Durée de l'exercice exprimée en nombre de mois"]
["Adresse de l'entreprise",null,null,null,null,null,null,"Durée de l'exercuice précedent"]
["Numero SIRET",null,null,null,"Code APE"]
["(ne pas reporter les centimes)",null,null,"Exercice N clos le :"]
[null,null,null,"Brut",null,"Amortissements\nprovisions",null,"Net","CAPITAUX PROPRES","Capital social ou individuel","DA",5000]
["                 Capital souscrit non appelé",null,null,"AA",null,null,null,{"$f":"$E$7","v":0},null,"Primes d'émission de fusion, d'apports,…","DB"]
["ACTIF IMMOBILISE","IMMOBILISATIONS   INCORPORELLES","Frais d'établissement","AB",null,"AC",null,{"$f":"E8-G8","v":0},null,"Ecarts de réévaluation","DC"]
[null,null,"Frais de recherche et de développement","AD",null,"AE",null,{"$f":"E9-G9","v":0},null,"Réserve légale","DD"]
[null,null,"Concession, brevet droit similaires","AF",null,"AG",null,0,null,"Réserves statutaires ou contractuelles","DE"]
[null,null,"Fonds commercial","AH",null,"AI",null,0,null,"Réserves réglementées","DF"]
[null,null,"Autres immobilisations incorporelles","AJ",495.83,"AK",null,495.83,null,"Autres réserves","DG"]
[null,null,"Avances et acomptes sur immobilisations incorporelles","AL",null,"AM",null,0,null,"report à nouveau","DH"]
[null,"IMMOBILISATIONS   CORPORELLES","Terrains","AN",null,"AO",null,0,null,"RESULTAT DE L'EXERCICE (bénéfice ou perte)","DI",28088.93]
[null,null,"Constructions","AP",null,"AQ",null,0,null,"Subvention d'investissement","DJ"]
[null,null,"Installations techniques, matériel et outillage industriels","AR",null,"AS",null,0,null,"Provisions réglementées","DK"]
[null,null,"Autres immobilisations corporelles","AT",25684.91,"AU",null,25684.91,null,"TOTAL (I)","DL",{"$f":"SUM(L6:L16)","v":33088.93}]
[null,null,"Immobilisations en cours","AV",null,"AW",null,{"$f":"E18-G18","v":0},"Autres fonds propres","Produits des émissions de titres participatif","DM"]
[null,null,"Avances et acomptes","AX",null,"AY",null,{"$f":"E19-G19","v":0},null,"Avances conditionnées","DN"]
[null,"IMMOBILISATIONS   FINANCIERES","Participations évaluées selon la méthode de mise en équivalence","CS",null,"CT",null,0,null,"TOTAL (II)","DO",{"$f":"L19+L18","v":0}]
[null,null,"Autres participations","CU",null,"CV",null,0,"Provisions pour risques et charges","Provisions pour risques","DP"]
[null,null,"Créance rattachées à des participations","BB",null,"BC",null,0,null,"Provisions pour charges ","DQ"]
[null,null,"Autres titres immobilisés","BD",null,"BE",null,0,null,"TOTAL (III)","DR",{"$f":"L22+L21","v":0}]
[null,null,"Prêts","BF",null,"BG",null,0,"DETTES","Emprunt obligataires convertibles","DS"]
[null,null,"Autres immobilisations financières","BH",990.82,"BI",null,990.82,null,"Autres emprunt obligataires","DT"]
["TOTAL ",null,null,"BJ",{"$f":"SUM(E7:E25)","v":27171.56},"BK",{"$f":"SUM(G7:G25)","v":0},27171.56,null,"Emprunt et dettes auprès des établissements de crédit(1)","DU",15204.75]
["ACTIF CIRCULANT","STOCKS","Matières premières, appovisionnements","BL",12820,"BM",null,{"$f":"E27-G27","v":12820},null," "]
[null,null,"En cours de production de biens","BN",null,"BO",null,{"$f":"E28-G28","v":0},null,"Emprunt et dettes financières diverses","DV"]
[null,null,"En cours de productions de services","BP",null,"BQ",null,0,null,"Avances et acomptes reçus sur commande en cours","DW"]
[null,null,"Produits intermédiaires et finis","BR",null,"BS",null,0,null,"Dettes fournisseurs et comptes rattachés","DX",16961.47]
[null,null,"Marchandises","BT",null,"BU",null,0,null,"Dettes fiscales et sociales","DY",37307.93]
[null,null,"Avances et acomptes versés sur commandes","BV",null,"BW",null,0,null,"Dettes sur immobilisations et comptes rattachés","DZ"]
[null,"CREANCES","Clients et comptes ratachés","BX",15381.73,"BY",null,15381.73,null,"Autres dettes\n","EA"]
[null,null,"Autres créances","BZ",2345,"CA",null,2345,null,"Produits constatées d'avance","EB"]
[null,null,"Capital souscrit et appellé, non versé","CB",null,"CC",null,0,null,"TOTAL (IV)","EC",{"$f":"SUM(L18:L34)","v":69474.149999999994}]
[null,"DIVERS","Valeurs mobilières de placement (dont actions propres ………..)","CD",null,"CE",null,0,null,"Ecarts de conversions passif (V)","ED"]
[null,null,"Disponibilités","CF",44452.44,"CG",null,44452.44,null,"TOTAL GENERAL (I à V)","EE",{"$f":"L35+L17+L20+L23","v":102563.07999999999}]
["COMPTE    DE    REGULARISATION",null,"Charges constatées d'avance","CH",392.35,"CI",null,392.35]
[null,null,"TOTAL ","CJ",{"$f":"SUM(E27:E38)","v":75391.520000000004},"CK",{"$f":"SUM(G28:G38)","v":0},75391.520000000004]
[null,null,"Charges à répartir sur plusieurs exercices","CL",null,null,null,{"$f":"$E$40","v":0}]
[null,null,"Primes de remboursement des obligations","CM",null,null,null,null,null,"(1)Dont concours bancaires courants"]
[null,null,"Ecarts de conversion actif","CN"]
[null,null,"TOTAL GENERAL","CO",{"$f":"E42+E41+E40+E39+E26","v":102563.08},"IA",{"$f":"G42+G41+G40+G39+G26","v":0},{"$f":"H42+H41+H40+H39+H26","v":102563.08}]
[null,null,null,null,null,null,null,null,null,"Capitaux permanents",{"$f":"(L17+L26)-K41","v":48293.68}]
[null,null,null,null,null,null,null,null,null,"Dettes nettes",{"$f":"L26+L28","v":15204.75}]
[null,null,"Réalisables & disponibles",null,{"$f":"E33+E34+E37","v":62179.17}]

{"sheet":" BILAN 2009","index":5,"n_rows":46,"n_cols":12,"rows_kept":46,"cut":false,"hidden":false,"merged":[[37,0,42,1],[25,0,25,2],[26,0,36,0],[26,1,30,1],[32,1,34,1],[35,1,36,1],[23,8,32,8],[20,8,22,8],[0,9,0,11],[5,8,16,8],[7,0,24,0],[19,1,24,1],[17,8,19,8],[6,0,6,2],[7,1,12,1],[13,1,18,1],[0,0,0,7],[1,0,1,4],[3,0,3,3],[4,0,5,2],[5,3,5,4],[5,5,5,6],[4,3,4,11]]}
["BILAN ACTIF",null,null,null,null,null,null,null,"N-2","BILAN PASSIF"]
["Désignation de l'entreprise",null,null,null,null,null,"Durée de l'exercice exprimée en nombre de mois"]
["Adresse de l'entreprise",null,null,null,null,null,null,"Durée de l'exercuice précedent"]
["Numero SIRET",null,null,null,"Code APE"]
["(ne pas reporter les centimes)",null,null,"Exercice N clos le :"]
[null,null,null,"Brut",null,"Amortissements\nprovisions",null,"Net","CAPITAUX PROPRES","Capital social ou individuel","DA",5000]
["                 Capital souscrit non appelé",null,null,"AA",null,null,null,{"$f":"$E$7","v":0},null,"Primes d'émission de fusion, d'apports,…","DB"]
["ACTIF IMMOBILISE","IMMOBILISATIONS   INCORPORELLES","Frais d'établissement","AB",null,"AC",null,{"$f":"E8-G8","v":0},null,"Ecarts de réévaluation","DC"]
[null,null,"Frais de recherche et de développement","AD",null,"AE",null,{"$f":"E9-G9","v":0},null,"Réserve légale","DD",500]
[null,null,"Concession, brevet droit similaires","AF",null,"AG",null,0,null,"Réserves statutaires ou contractuelles","DE"]
[null,null,"Fonds commercial","AH",null,"AI",null,0,null,"Réserves réglementées","DF"]
[null,null,"Autres immobilisations incorporelles","AJ",700,"AK",554.16999999999996,145.83000000000004,null,"Autres réserves","DG"]
[null,null,"Avances et acomptes sur immobilisations incorporelles","AL",null,"AM",null,0,null,"report à nouveau","DH"]
[null,"IMMOBILISATIONS   CORPORELLES","Terrains","AN",null,"AO",null,0,null,"RESULTAT DE L'EXERCICE (bénéfice ou perte)","DI",{"$f":"'C.Résultat 2009 + SIG + CAF'!F60","v":25943}]
[null,null,"Constructions","AP",null,"AQ",null,0,null,"Subvention d'investissement","DJ"]
[null,null,"Installations techniques, matériel et outillage industriels","AR",null,"AS",null,0,null,"Provisions réglementées","DK"]
[null,null,"Autres immobilisations corporelles","AT",28517.53,"AU",8606.5499999999993,19910.98,null,"TOTAL (I)","DL",{"$f":"SUM(L6:L16)","v":31443}]
[null,null,"Immobilisations en cours","AV",null,"AW",null,{"$f":"E18-G18","v":0},"Autres fonds propres","Produits des émissions de titres participatif","DM"]
[null,null,"Avances et acomptes","AX",null,"AY",null,{"$f":"E19-G19","v":0},null,"Avances conditionnées","DN"]
[null,"IMMOBILISATIONS   FINANCIERES","Participations évaluées selon la méthode de mise en équivalence","CS",null,"CT",null,0,null,"TOTAL (II)","DO",{"$f":"L19+L18","v":0}]
[null,null,"Autres participations","CU",null,"CV",null,0,"Provisions pour risques et charges","Provisions pour risques","DP"]
[null,null,"Créance rattachées à des participations","BB",null,"BC",null,0,null,"Provisions pour charges ","DQ"]
[null,null,"Autres titres immobilisés","BD",null,"BE",null,0,null,"TOTAL (III)","DR",{"$f":"L22+L21","v":0}]
[null,null,"Prêts","BF",null,"BG",null,0,"DETTES","Emprunt obligataires convertibles","DS"]
[null,null,"Autres immobilisations financières","BH",990.82,"BI",null,990.82,null,"Autres emprunt obligataires","DT"]
["TOTAL ",null,null,"BJ",{"$f":"SUM(E7:E25)","v":30208.35},"BK",{"$f":"SUM(G7:G25)","v":9160.7199999999993},21047.629999999997,null,"Emprunt et dettes auprès des établissements de crédit(1)","DU",12072.12]
["ACTIF CIRCULANT","STOCKS","Matières premières, appovisionnements","BL",22568.95,"BM",null,{"$f":"E27-G27","v":22568.95},null," "]
[null,null,"En cours de production de biens","BN",null,"BO",null,{"$f":"E28-G28","v":0},null,"Emprunt et dettes financières diverses","DV"]
[null,null,"En cours de productions de services","BP",null,"BQ",null,0,null,"Avances et acomptes reçus sur commande en cours","DW"]
[null,null,"Produits intermédiaires et finis","BR",null,"BS",null,0,null,"Dettes fournisseurs et comptes rattachés","DX",8864.23]
[null,null,"Marchandises","BT",null,"BU",null,0,null,"Dettes fiscales et sociales","DY",71732.86]
[null,null,"Avances et acomptes versés sur commandes","BV",23248.52,"BW",null,23248.52,null,"Dettes sur immobilisations et comptes rattachés","DZ"]
[null,"CREANCES","Clients et comptes ratachés","BX",null,"BY",null,0,null,"Autres dettes\n","EA"]
[null,null,"Autres créances","BZ",1431.38,"CA",null,1431.38,null,"Produits constatées d'avance","EB"]
[null,null,"Capital souscrit et appellé, non versé","CB",null,"CC",null,0,null,"TOTAL (IV)","EC",{"$f":"SUM(L18:L34)","v":92669.209999999992}]
[null,"DIVERS","Valeurs mobilières de placement (dont actions propres ………..)","CD",30000,"CE",null,30000,null,"Ecarts de conversions passif (V)","ED"]
[null,null,"Disponibilités","CF",23815.119999999999,"CG",null,23815.119999999999,null,"TOTAL GENERAL (I à V)","EE",{"$f":"L35+L17+L20+L23","v":124112.20999999999}]
["COMPTE    DE    REGULARISATION",null,"Charges constatées d'avance","CH",2001.4,"CI",null,2001.4]
[null,null,"TOTAL ","CJ",{"$f":"SUM(E27:E38)","v":103065.37},"CK",{"$f":"SUM(G28:G38)","v":0},103065.37]
[null,null,"Charges à répartir sur plusieurs exercices","CL",null,null,null,{"$f":"$E$40","v":0}]
[null,null,"Primes de remboursement des obligations","CM",null,null,null,null,null,"(1)Dont concours bancaires courants"]
[null,null,"Ecarts de conversion actif","CN"]
[null,null,"TOTAL GENERAL","CO",{"$f":"E42+E41+E40+E39+E26","v":133273.72},"IA",{"$f":"G42+G41+G40+G39+G26","v":9160.7199999999993},{"$f":"H42+H41+H40+H39+H26","v":124113}]
[null,null,null,null,null,null,null,null,null,"Capitaux permanents",{"$f":"(L17+L26)-K41","v":43515.12}]
[null,null,null,null,null,null,null,null,null,"Dettes nettes",{"$f":"L26+L28","v":12072.12}]
[null,null,"Réalisables & disponibles",null,{"$f":"E33+E34+E37","v":25246.5}]

{"sheet":"BILAN  2010","index":6,"n_rows":50,"n_cols":12,"rows_kept":50,"cut":false,"hidden":false,"merged":[[26,0,36,0],[26,1,30,1],[32,1,34,1],[35,1,36,1],[6,0,6,2],[7,1,12,1],[13,1,18,1],[17,8,19,8],[37,0,42,1],[0,0,0,7],[1,9,1,11],[19,1,24,1],[20,8,22,8],[23,8,32,8],[25,0,25,2],[0,9,0,11],[1,0,1,4],[3,0,3,3],[3,5,3,6],[4,0,5,2],[4,3,4,11],[5,3,5,4],[5,5,5,6],[5,8,16,8],[7,0,24,0]]}
["1. BILAN - ACTIF",null,null,null,null,null,null,null,"N","BILAN PASSIF"]
["Désignation de l'entreprise",null,null,null,null,null,"Durée de l'exercice exprimée en nombre de mois"]
["Adresse de l'entreprise",null,null,null,null,null,null,"Durée de l'exercuice précedent"]
["Numero SIRET",null,null,null,"Code APE"]
["(ne pas reporter les centimes)",null,null,"Exercice N clos le :"]
[null,null,null,"Brut",null,"Amortissements\nprovisions",null,"Net","CAPITAUX PROPRES","Capital social ou individuel","DA",5000]
["                 Capital souscrit non appelé",null,null,"AA",null,null,null,{"$f":"$E$7","v":0},null,"Primes d'émission de fusion, d'apports,…","DB"]
["ACTIF IMMOBILISE","IMMOBILISATIONS   INCORPORELLES","Frais d'établissement","AB",null,"AC",null,{"$f":"E8-G8","v":0},null,"Ecarts de réévaluation","DC"]
[null,null,"Frais de recherche et de développement","AD",null,"AE",null,{"$f":"E9-G9","v":0},null,"COMPTE EXPLOITANT","DD"]
[null,null,"Concession, brevet droit similaires","AF",null,"AG",null,0,null,"Réserves statutaires ou contractuelles","DE"]
[null,null,"Fonds commercial","AH",null,"AI",null,0,null,"Réserves réglementées","DF",500]
[null,null,"Autres immobilisations incorporelles","AJ",1380,"AK",805.78,574.22,null,"Autres réserves","DG"]
[null,null,"Avances et acomptes sur immobilisations incorporelles","AL",null,"AM",null,0,null,"report à nouveau","DH"]
[null,"IMMOBILISATIONS   CORPORELLES","Terrains","AN",null,"AO",null,0,null,"RESULTAT DE L'EXERCICE (bénéfice ou perte)","DI",{"$f":"'C.Résultat  2010 + SIG + CAF'!$F$60","v":13794}]
[null,null,"Constructions","AP",null,"AQ",null,0,null,"Subvention d'investissement","DJ"]
[null,null,"Installations techniques, matériel et outillage industriels","AR",null,"AS",null,0,null,"Provisions réglementées","DK"]
[null,null,"Autres immobilisations corporelles","AT",31949.72,"AU",14933.45,17016.27,null,"TOTAL (I)","DL",{"$f":"SUM(L6:L16)","v":19294}]
[null,null,"Immobilisations en cours","AV",null,"AW",null,{"$f":"E18-G18","v":0},"Autres fonds propres","Produits des émissions de titres participatif","DM"]
[null,null,"Avances et acomptes","AX",null,"AY",null,{"$f":"E19-G19","v":0},null,"Avances conditionnées","DN"]
[null,"IMMOBILISATIONS   FINANCIERES","Participations évaluées selon la méthode de mise en équivalence","CS",null,"CT",null,0,null,"TOTAL (II)","DO",{"$f":"L19+L18","v":0}]
[null,null,"Autres participations","CU",null,"CV",null,0,"Provisions pour risques et charges","Provisions pour risques","DP"]
[null,null,"Créance rattachées à des participations","BB",null,"BC",null,0,null,"Provisions pour charges ","DQ"]
[null,null,"Autres titres immobilisés","BD",null,"BE",null,0,null,"TOTAL (III)","DR",{"$f":"L22+L21","v":0}]
[null,null,"Prêts","BF",null,"BG",null,0,"DETTES","Emprunt obligataires convertibles","DS"]
[null,null,"Autres immobilisations financières","BH",990.82,"BI",null,990.82,null,"Autres emprunt obligataires","DT"]
["TOTAL ",null,null,"BJ",{"$f":"SUM(E7:E25)","v":34320.54},"BK",{"$f":"SUM(G7:G25)","v":15739.230000000001},18581.309999999998,null,"Emprunt et dettes auprès des établissements de crédit (1)","DU",8803.81]
["ACTIF CIRCULANT","STOCKS","Matières premières, appovisionnements","BL",5235,"BM",null,{"$f":"E27-G27","v":5235},null," "]
[null,null,"En cours de production de biens","BN",null,"BO",null,{"$f":"E28-G28","v":0},null,"Emprunt et dettes financières diverses","DV"]
[null,null,"En cours de productions de services","BP",null,"BQ",null,0,null,"Avances et acomptes reçus sur commande en cours","DW"]
[null,null,"Produits intermédiaires et finis","BR",null,"BS",null,0,null,"Dettes fournisseurs et comptes rattachés","DX",8839.76]
[null,null,"Marchandises","BT",null,"BU",null,0,null,"Dettes fiscales et sociales","DY",61886]
[null,null,"Avances et acomptes versés sur commandes","BV",null,"BW",null,0,null,"Dettes sur immobilisations et comptes rattachés","DZ"]
[null,"CREANCES","Clients et comptes ratachés","BX",6597.08,"BY",null,6597.08,null,"Autres dettes\n","EA"]
[null,null,"Autres créances","BZ",56.64,"CA",null,56.64,null,"Produits constatées d'avance","EB"]
[null,null,"Capital souscrit et appellé, non versé","CB",null,"CC",null,0,null,"TOTAL (IV)","EC",{"$f":"SUM(L24:L34)","v":79529.570000000007}]
[null,"DIVERS","Valeurs mobilières de placement (dont actions propres ………..)","CD",20000,"CE",null,20000,null,"Ecarts de conversions passif (V)","ED"]
[null,null,"Disponibilités","CF",44403.22,"CG",null,44403.22,null,"TOTAL GENERAL (I à V)","EE",{"$f":"L35+L23+L20+L17","v":98823.57}]
["COMPTE    DE    REGULARISATION",null,"Charges constatées d'avance","CH",3952,"CI",null,3952]
[null,null,"TOTAL ","CJ",{"$f":"SUM(E27:E38)","v":80243.94},"CK",{"$f":"SUM(G28:G38)","v":0},80243.94]
[null,null,"Charges à répartir sur plusieurs exercices","CL",null,null,null,{"$f":"$E$40","v":0}]
[null,null,"Primes de remboursement des obligations","CM",null,null,null,null,null,"(1)Dont concours bancaires courants"]
[null,null,"Ecarts de conversion actif","CN"]
[null,null,"TOTAL GENERAL","CO",{"$f":"E42+E41+E40+E39+E26","v":114564.48000000001},"IA",{"$f":"G42+G41+G40+G39+G26","v":15739.230000000001},{"$f":"H42+H41+H40+H39+H26","v":98825.25}]
[]
[null,null,null,null,null,null,null,null,null,"Capitaux permanents",{"$f":"(L17+L26)-K41","v":28097.809999999998}]
[null,null,null,null,null,null,null,null,null,"Dettes nettes",{"$f":"L26+L28","v":8803.81}]
[]
[]
[]
[null,null,"Réalisables et disponibles",null,{"$f":"E33+E34+E37","v":51056.94}]

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[null,null,2008,"%",2009,"%","variation",2010,"%","variation"]
[null,"C.A",null,null,null,null,null,null,null,null,null,null,null,"N","N-1","N-2"]
[null,"M. commerciale",null,null,null,null,null,null,null,null,null,"C.A",{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"$H$5","v":0},{"$f":"E5","v":0},{"$f":"C5","v":0}]
[null,"P. exercice",null,null,null,null,null,null,null,null,null,"M. commerciale",{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"H6","v":0},0,0]
[null,"achats",null,null,null,null,null,null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,"ch.externes",null,null,null,null,null,null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,"V.ajoutée",null,null,null,null,null,null,null,null,null,"P. exercice",{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"H7","v":0},{"$f":"E7","v":0},{"$f":"C7","v":0}]
[null,"ch.personnel",null,null,null,null,null,null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,"E.B.E",null,null,null,null,null,null,null,null,null,"V.ajoutée",{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"H10","v":0},{"$f":"E10","v":0},{"$f":"C10","v":0}]
[null,"R. exploitation",null,null,null,null,null,null,null,null,null,"E.B.E",{"$f":"#REF!","v":{"$error":"#REF!"}},0,0,0]
[null,"R.courant av Impôts",null,null,null,null,null,null,null,null,null,"R. exploitation",{"$f":"#REF!","v":{"$error":"#REF!"}},0,0,0]
[null,"R.exceptionnel",null,null,null,null,null,null,null,null,null,"R.courant av Impôts",{"$f":"#REF!","v":{"$error":"#REF!"}},0,0,0]
[null,"R. exercice",null,null,null,null,null,null,null,null,null,"R.exceptionnel",{"$f":"#REF!","v":{"$error":"#REF!"}},0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,"R. exercice",{"$f":"#REF!","v":{"$error":"#REF!"}},0,0,0]
[]
[null,null,"N-2","%","N-1","%","variation","N","%","variation"]
[null,"CAF",{"$f":"'C.Résultat 2008 + SIG + CAF'!$F$156","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N-1","N-2"]
[null,null,null,null,null,null,null,null,null,null,null,"CAF",null,{"$f":"$H$20","v":0},{"$f":"$E$20","v":0},{"$f":"$C$20","v":0}]
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[]
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[null,null,null,null,null,null,null,null,null,null,"N-2","N-1",null,"N"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"C5","v":0},{"$f":"E5","v":0},null,{"$f":"H5","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"C8","v":0},{"$f":"E8","v":0},null,{"$f":"H8","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"C9","v":0},{"$f":"E9","v":0},null,{"$f":"H9","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"C11","v":0},{"$f":"E11","v":0},null,{"$f":"H11","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"C16","v":0},{"$f":"E16","v":0},null,{"$f":"H16","v":0}]

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[null,null,null,"Clients et comptes rattachés",null,null,null,"TVA"]
[null,null,"DELAI CLIENTS :",null,null,"X 360"]
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[null,null,"N-1",null,null,"=",null,null,"X 360 =",{"$f":"G14/G16*360","v":{"$error":"#DIV/0!"}}]
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[null,null,"N-2",null,null,"=",null,null,"X 360 =",{"$f":"G19/G21*360","v":{"$error":"#DIV/0!"}}]
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[null,"DELAI FOURNISSEURS"]
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[null,null,null,null,"Fournisseurs et  comptes rattachés",null,null,null,"TVA"]
[null,null,"DELAI FOURNISSEURS :",null,null,null,"X 360"]
[null,null,null,null,"Achats et charges externesTTC"]
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[null,null,null,null,null,null,null,null,null,"Nbr / jours"]
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[null,null,"N",null,null,"=",null,null,"X 360 =",{"$f":"(G35/G37)*360","v":{"$error":"#DIV/0!"}}]
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[null,null,"N-1",null,null,"=",null,null,"X 360 =",{"$f":"(G40/G42)*360","v":{"$error":"#DIV/0!"}}]
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[null,null,"N-2",null,null,"=",null,null,"X 360 =",{"$f":"(G45/G47)*360","v":{"$error":"#DIV/0!"}}]
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[null,null,null,null,null,null,null,"ECARTS CLIENTS & FOURNISSEUS"]
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[null,null,null,null,null,null,null,"N",null,"jours"]
[null,null,null,null,null,null,null,"N-1",null,"jours"]
[null,null,null,null,null,null,null,"N-2",null,"jours"]

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[null,"BILAN FONCTIONNEL N"]
[null,"EMPLOIS STABLES","RESSOURCES STABLES"]
[null,null,null,null,"FRNG",{"$f":"C5-B5","v":0}]
[null,null,null,null,"BFR",{"$f":"B8-C9","v":0}]
[null,null,null,null,"TRESORERIE",{"$f":"F4-F5","v":0}]
[null,"EMPLOIS STABLES","DETTES NON-FINANCIERES"]
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[null,"TRESORERIE POSITIVE","TRESORERIE NEGATIVE"]
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[null,"BILAN FONCTIONNEL N-1"]
[null,"EMPLOIS STABLES","RESSOURCES STABLES"]
[null,null,null,null,"FRNG",{"$f":"C20-B20","v":0},null,null,null,"N","N-1","N-2"]
[null,null,null,null,"BRR",{"$f":"B24-C24","v":0},null,null,"FRNG",{"$f":"$F$4","v":0},{"$f":"$F$19","v":0},{"$f":"$F$34","v":0}]
[null,null,null,null,"TRESORERIE",{"$f":"F19-F20","v":0},null,null,"BFR",{"$f":"$F$5","v":0},{"$f":"$F$20","v":0},{"$f":"$F$35","v":0}]
[null,null,null,null,null,null,null,null,"TRESORERIE",{"$f":"$F$6","v":0},{"$f":"$F$21","v":0},{"$f":"$F$36","v":0}]
[null,"ACTIFS CIRCULANTS","DETTES NON-FINANCIERES"]
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[]
[null,"TRESORERIE POSITIVE","TRESORERIE NEGATIVE"]
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[]
[]
[null,"BILAN FONCTIONNEL N-2"]
[null,"EMPLOIS STABLES","RESSOURCES STABLES"]
[null,null,null,null,"FRNG",{"$f":"C35-B35","v":0}]
[null,null,null,null,"BRR",{"$f":"B39-C39","v":0}]
[null,null,null,null,"TRESORERIE",{"$f":"F34-F35","v":0}]
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[null,"ACTIFS CIRCULANTS","DETTES NON-FINANCIERES"]
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[]
[null,"TRESORERIE POSITIVE","TRESORERIE NEGATIVE"]

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["RATIOS DE GESTION"]
[null,null,"N","N-1","N-2"]
["EBE/\nC. d'AFFAIRES"]
[null,null,"N","N-1","N-2"]
["R exploitat° /\n C. d'AFFAIRES"]
[null,null,"N","N-1","N-2"]
["R net /\n C. d'AFFAIRES"]
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[]
["RATIOS FINANCIERS"]
[null,null,"N","N-1","N-2"]
["Capitaux propres /\ncapitaux permanents"]
[null,null,"N","N-1","N-2"]
["Capitaux propres / \npassif total"]
[null,null,"N","N-1","N-2"]
["Dettes nettes /\ncapitaux propres"]
[null,null,"N","N-1","N-2"]
["Capitaux permanents /\nimmobilisations nettes"]
[]
[]
["RATIOS D'EXPLOITATION"]
[null,null,"N","N-1","N-2"]
["(Actifs circulalnts - stocks) /\ndettes à court terme"]
[]
["RATIOS DE STRUCTURE FINANCIERE"]
[null,null,"N","N-1","N-2"]
["Dettes à long terme /\nimobilisations"]
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[]
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[null,null,null,null,null,null,"N","N-1","N-2"]
[]
[]
[null,null,null,null,"Ch personnelles ",null,{"$f":"'C.Résultat  2010 + SIG + CAF'!$F$97","v":118550},{"$f":"'C.Résultat 2009 + SIG + CAF'!$F$97","v":103387}]
[null,null,null,null,"C.A",null,{"$f":"'C.Résultat  2010 + SIG + CAF'!$F$15","v":250051},{"$f":"'C.Résultat 2009 + SIG + CAF'!$F$15","v":273903}]
[null,null,null,null,"C PERSO /CA",null,{"$f":"G101/G102","v":0.4741032829302822},{"$f":"H101/H102","v":0.37745844331752482}]

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[]
[null,null,"SEUIL DE RENTABILITE SI LES CHARGES VARIABLES SONT UNIQUEMENT LES ACHATS (marchandises et mat 1)"]
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[null,null,null,"N-2",null,null,"N-1",null,null,"N"]
[]
[null,null,null,"CA",null,null,"CA",null,null,"CA"]
[null,null,null,"CV",null,null,"CV",null,null,"CV"]
[null,null,null,"MCV",null,null,"MCV",null,null,"MCV"]
[null,null,null,"CF",null,null,"CF",null,null,"CF"]
[null,null,null,"R",null,null,"R",null,null,"R"]
[]
[]
[]
[]
[null,null,null,"SR",null,null,"SR",null,null,"SR"]
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[]
[null,null,"taux de risque",null,null,null,"taux de risque",null,null,"taux de risque"]

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["Application du score de Conan et Holder N"]
[null,null,null,null,"Ratios",null,"Coefficients","Total"]
["Excédent Brut d'Exploitation",{"$f":"'variation SIG & CAF'!$H$12","v":0},"Total des dettes",{"$f":"'BILAN  2010'!$L$35","v":79529.570000000007},"R1 =",{"$f":"B3/D3","v":0},0.24,{"$f":"F3*G3","v":0}]
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["Frais financiers",{"$f":"'C.Résultat  2010 + SIG + CAF'!$F$44","v":848},"CA HT",{"$f":"'C.Résultat  2010 + SIG + CAF'!$F$9","v":262969},"R4 =",{"$f":"B6/D6","v":3.2247147002118122E-3},-0.87,{"$f":"F6*G6","v":-2.8055017891842767E-3},null,"R2 =",{"$f":"H4","v":6.2549987983840163E-2},{"$f":"H14","v":{"$error":"#REF!"}},{"$f":"H24","v":7.7133953735708596E-2}]
["Frais de personnel",{"$f":"'C.Résultat  2010 + SIG + CAF'!$G$23","v":118550},"Valeur ajoutée",{"$f":"'C.Résultat  2010 + SIG + CAF'!$F$91","v":217259},"R5 =",{"$f":"B7/D7","v":0.5456620899479423},-0.1,{"$f":"F7*G7","v":-5.4566208994794231E-2},null,"R3 =",{"$f":"H5","v":8.2662177935294887E-2},{"$f":"H15","v":{"$error":"#REF!"}},{"$f":"H25","v":3.2546469749341327E-2}]
[null,null,null,null,null,null,"Z=",{"$f":"SUM(H3:H7)","v":8.7840455135156537E-2},null,"R4 =",{"$f":"H6","v":-2.8055017891842767E-3},{"$f":"H16","v":-2.7454190917074769E-3},{"$f":"H26","v":-2.2731891421106112E-3}]
[{"$f":"IF(H8<=-0.05,\"L'entreprise est très vulnérable\",IF(AND(-0.05<H8,H8<=0.04),\"La situation est dangereuse, l'entreprise est vulnérable\",IF(0.04<H8<=0.1,\" L'entreprise est vulnérable, il convient d'être prudent\",\"La situation est bonne\")))","v":"La situation est bonne"},null,null,null,null,null,null,null,null,"R5 =",{"$f":"H7","v":-5.4566208994794231E-2},{"$f":"H17","v":-7.3781980374665476E-2},{"$f":"H27","v":{"$error":"#DIV/0!"}}]
[]
["Application du score de Conan et Holder N-1"]
[null,null,null,null,"Ratios",null,"Coefficients","Total"]
["Excédent Brut d'Exploitation",{"$f":"'C.Résultat 2009 + SIG + CAF'!$F$98","v":32076},"Total des dettes",{"$f":"#REF!","v":{"$error":"#REF!"}},"R1 =",{"$f":"B13/D13","v":{"$error":"#REF!"}},0.24,{"$f":"F13*G13","v":{"$error":"#REF!"}}]
["Capitaux permanents",{"$f":"#REF!","v":{"$error":"#REF!"}},"Total de l'actif",{"$f":"#REF!","v":{"$error":"#REF!"}},"R2 =",{"$f":"B14/D14","v":{"$error":"#REF!"}},0.22,{"$f":"F14*G14","v":{"$error":"#REF!"}}]
["Réalisable et disponible",{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,"R3 =",{"$f":"B15/D14","v":{"$error":"#REF!"}},0.16,{"$f":"F15*G15","v":{"$error":"#REF!"}}]
["Frais financiers",{"$f":"'C.Résultat  2010 + SIG + CAF'!$F$44","v":848},"CA HT",{"$f":"'C.Résultat 2009 + SIG + CAF'!$F$9","v":268724},"R4 =",{"$f":"B16/D16","v":3.1556541283993987E-3},-0.87,{"$f":"F16*G16","v":-2.7454190917074769E-3}]
["Frais de personnel",{"$f":"'C.Résultat 2009 + SIG + CAF'!$F$97","v":103387},"Valeur ajoutée",{"$f":"'C.Résultat 2009 + SIG + CAF'!$F$91","v":140125},"R5 =",{"$f":"B17/D17","v":0.73781980374665479},-0.1,{"$f":"F17*G17","v":-7.3781980374665476E-2}]
[null,null,null,null,null,null,"Z=",{"$f":"SUM(H13:H17)","v":{"$error":"#REF!"}}]
[{"$f":"IF(H18<=-0.05,\"L'entreprise est très vulnérable\",IF(AND(-0.05<H18,H18<=0.04),\"La situation est dangereuse, l'entreprise est vulnérable\",IF(0.04<H18<=0.1,\" L'entreprise est vulnérable, il convient d'être prudent\",\"La situation est bonne\")))","v":{"$error":"#REF!"}}]
[]
["Application du score de Conan et Holder N-2"]
[null,null,null,null,"Ratios",null,"Coefficients","Total"]
["Excédent Brut d'Exploitation",{"$f":"'C.Résultat 2008 + SIG + CAF'!$F$98","v":0},"Total des dettes",{"$f":"' BILAN 2009'!$L$35","v":92669.209999999992},"R1 =",{"$f":"B23/D23","v":0},0.24,{"$f":"F23*G23","v":0}]
["Capitaux permanents",{"$f":"' BILAN 2009'!$K$44","v":43515.12},"Total de l'actif",{"$f":"' BILAN 2009'!$H$43","v":124113},"R2 =",{"$f":"B24/D24","v":0.35060888061685724},0.22,{"$f":"F24*G24","v":7.7133953735708596E-2}]
["Réalisable et disponible",{"$f":"' BILAN 2009'!$E$46","v":25246.5},null,null,"R3 =",{"$f":"B25/D24","v":0.20341543593338329},0.16,{"$f":"F25*G25","v":3.2546469749341327E-2}]
["Frais financiers",{"$f":"'C.Résultat 2008 + SIG + CAF'!$F$44","v":342},"CA HT",{"$f":"'C.Résultat 2008 + SIG + CAF'!$F$9","v":130891},"R4 =",{"$f":"B26/D26","v":2.6128610828857601E-3},-0.87,{"$f":"F26*G26","v":-2.2731891421106112E-3}]
["Frais de personnel",{"$f":"'C.Résultat 2008 + SIG + CAF'!$F$97","v":0},"Valeur ajoutée",{"$f":"'C.Résultat 2008 + SIG + CAF'!$F$91","v":0},"R5 =",{"$f":"B27/D27","v":{"$error":"#DIV/0!"}},-0.1,{"$f":"F27*G27","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,"Z=",{"$f":"SUM(H23:H27)","v":{"$error":"#DIV/0!"}}]
[{"$f":"IF(H28<=-0.05,\"L'entreprise est très vulnérable\",IF(AND(-0.05<H28,H28<=0.04),\"La situation est dangereuse, l'entreprise est vulnérable\",IF(0.04<H28<=0.1,\" L'entreprise est vulnérable, il convient d'être prudent\",\"La situation est bonne\")))","v":{"$error":"#DIV/0!"}}]

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