{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["presentation","Balance","Bilan"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":0,"comments":0,"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":"presentation","index":0,"n_rows":15,"n_cols":2,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
[]
[]
[null,"Bonjour,"]
[]
[null,"Voici une  application qui permet de présenter un Bilan en fonction de la balance"]
[]
[null,"Les boutons sont accessibles par un clic droit dans tout le classeur."]
[]
[null,"En onglet Balance, vous avez les paramétrages des correspondances entre les comptes de la balance et les postes du bilan."]
[]
[null,"Vous pouvez les modifier et apporter des modifications sur les lignes de sous-totaux."]
[]
[null,"Un bouton vous permet de masquer ou démasquer les colonnes de comptes dans le bilan."]
[]
[null,"Bonne utilisation"]

{"sheet":"Balance","index":1,"n_rows":109,"n_cols":13,"rows_kept":109,"cut":false,"hidden":false,"merged":[[0,9,1,9],[0,0,1,0],[0,1,1,1],[0,5,1,5],[0,6,1,6],[0,4,1,4]]}
["N°","Intitulés comptes Balance","          Soldes  N",null,"Ordre","Actif \npassif","Postes du Bilan","compte","compte","Sens","          Soldes  N"]
[null,null,"Débiteur","Créditeur",null,null,null,"début","fin",null,"Débiteur","Créditeur"]
[101000,"Capital social",null,400000,"P2","Passif","Capital social",101000,108000,"C",null,{"$f":"+D3","v":400000}]
[108000,"compte de l'exploitant"]
[111000,"Réserve légale ",null,105000,"P3","Passif","Réserves",111000,111999,"C",null,{"$f":"+D5","v":105000}]
[121000,"Résultats reportés "]
[130000,"Résultat de l'exercice",null,125000,"P6","Passif","résultat de l'exercice",120000,130000,"C",null,{"$f":"+D7","v":125000}]
[150000,"Provisions pour risque"]
[162000,"Emprunts auprès des établissements financiers",null,133000,"P10","Passif","Emprunts",160000,169999,"C",null,{"$f":"+D9","v":133000}]
[168100,"Autres emprunts"]
[167000,"Dépôts et cautionnements reçus"]
[205000,"Logiciels",20000]
[207000,"Fonds commercial",80000,null,"A2","Actif","Immobilisations incorporelles",201000,209999,"D",{"$f":"+C12+C13","v":100000}]
[206000,"Droit au bail"]
[212000,"Concessions de marques, brevêts... "]
[221000,"Terrains",130000]
[222000,"Constructions ",150000,null,"A5","Actif","Immobilisations corporelles",210000,229999,"D",{"$f":"+SUM(C16:C20)","v":470000}]
[223000,"Installations, .techniques, matériel et outillage industriels ",50000]
[224000,"Matériel de transport         ",100000]
[228200,"Equipements de bureau",40000]
[251000,"Titres de participations  ",10000,null,"A8","Actif","Immobilisations financières",251000,264000,"D",{"$f":"+SUM(C21:C22)","v":18500}]
[264000,"Prêts",8500]
[271000,"Frais préliminaires "]
[272000,"Charges à répartir"]
[281300,"Amortissements des logiciels",null,6000,"A3","Actif","amorts immob incorporelles",281300,281400,"C",{"$f":"-D25-D26","v":-14000}]
[281400,"Amortissements des fonds commerciales",null,8000]
[282200,"Amortissements des constructions ",null,7500]
[282300,"Amortissements des ITMOI   ",null,10000,"A6","Actif","amorts immob corporelles",282200,282999,"C",{"$f":"-SUM(D27:D30)","v":-37000}]
[282400,"Amortissements du matériel de transport",null,18000]
[282820,"Amortissements des équipements de bureau",null,1500]
[295100,"Provisions pour dépréciation des titres de participation",null,2000,"A9","Actif","prov immob financieres",295100,297000,"C",{"$f":"-D31","v":-2000}]
[310000,"Stocks de matières premières et fournitures liées ",80000]
[320000,null,null,null,"A16","Actif","Stocks",310000,359999,"D",{"$f":"+C32+C34","v":170000}]
[350000,"Stock de produits ",90000]
[370000]
[391000,"Provision des stocks de matières premières",null,4000]
[392000,null,null,null,"A17","Actif","provisions depr stocks",391000,395999,"C",{"$f":"-D36-D38","v":-7500}]
[395000,"Provision des stocks de produits finis",null,3500]
[397000]
[401000,"Fournisseurs d'exploitation",null,34000]
[403000,"Fournisseurs d'exploitation - effets à payer"]
[404000,"Fournisseurs d'immobilisation",null,40000,"P16","Passif","fournisseurs et cptes rattachés",401000,409000,"C",null,{"$f":"+SUM(D40:D44)","v":99000}]
[405000,"Fournisseurs d'immobilisation - effets à payer",null,25000]
[408000,"Fournisseurs factures non parvenues"]
[409000,"Fournisseurs débiteurs"]
[411000,"Clients ",80000]
[413000,"clients effets à recevoir"]
[416000,"clients douteux ou litigieux",null,null,"A19","Actif","Clients et comptes rattachés",410000,419999,"D",{"$f":"+C46","v":80000}]
[418000,"Clients, produits non encore facturés"]
[419000,"Clients créditeurs"]
[421000,"Personnel - avances et acomptes"]
[425000,"Personnel - rémunérations dues"]
[427000,"Personnel - oppositions"]
[432000,"etat impôts et taxes retenus à la source"]
[436600,"Etat, taxes/C A déductibles"]
[436700,"Etat, taxes/C A collectées",null,null,"P17","Passif","Autres passifs courants (crédits)",421000,489999,"C",null,{"$f":"+D58+D62","v":26000}]
[436800]
[453000,"sécurité sociale et autes organismes sociaux",null,18000]
[458700,"Produits à reçevoir"]
[486000,"Charges constatées d’avance",7500,null,"A22","Actif","Autres actifs courants (débits)",486000,486999,"D",{"$f":"+C60","v":7500}]
[472000,"Produits constatés d’avance"]
[480000,"Provisions courantes pour risques et charges",null,8000]
[491000,"Provisions pour dépréciation des comptes clients",null,4000,"A20","Actif","prov depr cptes clients",490000,496000,"C",{"$f":"-D63","v":-4000}]
[501000,"Emprunts courants liés au cycle d’exploitation"]
[505000,"Echéances à moins d’un an sur emprunts non courants",null,12000]
[506000,"Concours bancaires",null,9000,"P18","Passif","Concours bancaires et  autres passifs financiers ",505000,532000,"C",null,{"$f":"+SUM(D65:D73)","v":32000}]
[508000,"Intérêts courus sur emprunts",null,3000]
[516000,"Echéances à moins d’un an sur prets non courants",2000]
[520000,"Placements courants ",18000]
[531200,"chèques à encaisser"]
[531300,"Effets à l’escompte",6000]
[531400,"Effets à l’encaissement",7500,null,"A23","Actif","Placements et autres actifs financiers",516000,520000,"D",{"$f":"+C68+C69-D71","v":20000}]
[532000,"Banques",84500,8000]
[540000,"Caisse ",24000,null,"A25","Actif","Liquidités",531300,540000,"D",{"$f":"+SUM(C70:C74)","v":122000}]
[592000,"Provisions sur les placements courants",null,3500,"A24","Actif","Provison Actif circulant",592000,592999,"C",{"$f":"-D75","v":-3500}]
[null,"Total",{"$f":"SUM(C3:C75)","v":988000},{"$f":"SUM(D3:D75)","v":988000},null,null,"Total",null,null,null,{"$f":"SUM(K3:K75)","v":920000},{"$f":"SUM(L3:L75)","v":920000},{"$f":"+K76-L76","v":0}]
[null,null,null,{"$f":"+C76-D76","v":0},"P1"]
[null,null,null,null,"P4",null,"Résultats reportés"]
[null,null,null,null,"P5",null,"Total des capitaux propres\navant résultat de l'exercice",null,null,null,null,"tot"]
[null,null,null,null,"P7",null,"total des capitaux propres\navant affectation",null,null,null,null,"tot"]
[null,null,null,null,"P8"]
[null,null,null,null,"P9",null,"Passifs non courants"]
[null,null,null,null,"P11",null,"Autres passifs financiers"]
[null,null,null,null,"P12",null,"Provisions"]
[null,null,null,null,"P13",null,"Total des passifs non courants",null,null,null,null,"tot"]
[null,null,null,null,"P14"]
[null,null,null,null,"P15",null,"Passifs courants"]
[null,null,null,null,"P19",null,"Total des passifs courants",null,null,null,null,"tot"]
[null,null,null,null,"P20"]
[null,null,null,null,"P21"]
[null,null,null,null,"P22"]
[null,null,null,null,"P23"]
[null,null,null,null,"P24"]
[null,null,null,null,"P25"]
[null,null,null,null,"P26"]
[null,null,null,null,"P27",null,"Total des cap. Prop. Et passifs",null,null,null,null,"tot"]
[null,null,null,null,"A1",null,"Actifs immobilisés"]
[null,null,null,null,"A4",null,"Sous-total",null,null,null,"tot"]
[null,null,null,null,"A7",null,"Sous-total",null,null,null,"tot"]
[null,null,null,null,"A10",null,"Sous-total",null,null,null,"tot"]
[null,null,null,null,"A11"]
[null,null,null,null,"A12",null,"Total des actifs non courants",null,null,null,"tot"]
[null,null,null,null,"A13"]
[null,null,null,null,"A14",null,"Actifs courants"]
[null,null,null,null,"A15",null,"Sous-total",null,null,null,"tot"]
[null,null,null,null,"A18",null,"Sous-total",null,null,null,"tot"]
[null,null,null,null,"A21",null,"Sous-total",null,null,null,"tot"]
[null,null,null,null,"A26",null,"Total des actifs courants",null,null,null,"tot"]
[null,null,null,null,"A27",null,"Total des actifs",null,null,null,"tot"]

{"sheet":"Bilan","index":2,"n_rows":29,"n_cols":16,"rows_kept":29,"cut":false,"hidden":false,"merged":[[0,15,1,15],[0,14,1,14],[0,7,1,7],[0,8,1,8],[0,9,1,9],[0,10,1,10],[0,5,1,5],[0,0,1,0],[0,2,1,2],[0,1,1,1],[0,13,1,13],[0,6,1,6]]}
["Ordre1","Ordre2","Postes du Bilan","compte","compte","Sens","Notes","Montants","Ordre1","Ordre2","Postes du Bilan","compte","compte","Sens","Notes","Montants"]
[null,null,null,"debut","fin",null,null,null,null,null,null,"debut","fin"]
["A",1,"Actifs immobilisés",null,null,null,null,null,"P",1]
["A",2,"Immobilisations incorporelles",201000,209999,"D",null,100000,"P",2,"Capital social",101000,108000,"C",null,400000]
["A",3,"amorts immob incorporelles",281300,281400,"C",null,-14000,"P",3,"Réserves",111000,111999,"C",null,105000]
["A",4,"Sous-total",null,null,null,null,{"$f":"H4+H5","v":86000},"P",4,"Résultats reportés"]
["A",5,"Immobilisations corporelles",210000,229999,"D",null,470000,"P",5,"Total des capitaux propres\navant résultat de l'exercice",null,null,null,null,{"$f":"P6+P5+P4","v":505000}]
["A",6,"amorts immob corporelles",282200,282999,"C",null,-37000,"P",6,"résultat de l'exercice",120000,130000,"C",null,125000]
["A",7,"Sous-total",null,null,null,null,{"$f":"H7+H8","v":433000},"P",7,"total des capitaux propres\navant affectation",null,null,null,null,{"$f":"P8+P7","v":630000}]
["A",8,"Immobilisations financières",251000,264000,"D",null,18500,"P",8]
["A",9,"prov immob financieres",295100,297000,"C",null,-2000,"P",9,"Passifs non courants"]
["A",10,"Sous-total",null,null,null,null,{"$f":"H10+H11","v":16500},"P",10,"Emprunts",160000,169999,"C",null,133000]
["A",11,null,null,null,null,null,null,"P",11,"Autres passifs financiers"]
["A",12,"Total des actifs non courants",null,null,null,null,{"$f":"H12+H9+H6","v":535500},"P",12,"Provisions"]
["A",13,null,null,null,null,null,null,"P",13,"Total des passifs non courants",null,null,null,null,{"$f":"P14+P13+P12","v":133000}]
["A",14,"Actifs courants",null,null,null,null,null,"P",14]
["A",15,"Sous-total",null,null,null,null,{"$f":"H15+H16","v":0},"P",15,"Passifs courants"]
["A",16,"Stocks",310000,359999,"D",null,170000,"P",16,"fournisseurs et cptes rattachés",401000,409000,"C",null,99000]
["A",17,"provisions depr stocks",391000,395999,"C",null,-7500,"P",17,"Autres passifs courants (crédits)",421000,489999,"C",null,26000]
["A",18,"Sous-total",null,null,null,null,{"$f":"H18+H19","v":162500},"P",18,"Concours bancaires et  autres passifs financiers ",505000,532000,"C",null,32000]
["A",19,"Clients et comptes rattachés",410000,419999,"D",null,80000,"P",19,"Total des passifs courants",null,null,null,null,{"$f":"P20+P19+P18","v":157000}]
["A",20,"prov depr cptes clients",490000,496000,"C",null,-4000,"P",20]
["A",21,"Sous-total",null,null,null,null,{"$f":"H21+H22","v":76000},"P",21]
["A",22,"Autres actifs courants (débits)",486000,486999,"D",null,7500,"P",22]
["A",23,"Placements et autres actifs financiers",516000,520000,"D",null,20000,"P",23]
["A",24,"Provison Actif circulant",592000,592999,"C",null,-3500,"P",24]
["A",25,"Liquidités",531300,540000,"D",null,122000,"P",25]
["A",26,"Total des actifs courants",null,null,null,null,{"$f":"H27+H26+H25++H24+H23+H20","v":384500},"P",26]
["A",27,"Total des actifs",null,null,null,null,{"$f":"H28+H14","v":920000},"P",27,"Total des cap. Prop. Et passifs",null,null,null,null,{"$f":"P21+P15+P9","v":920000}]