Tableau de Bord financier Paramètres

OUTIL "TABLEAU DE BORD FINANCIER "

Entité ETS MATRIN

Unité FCFA à modifier si nécessaire

N 12/31/2016
N-1 12/31/2015
N-2 12/31/2014
N-3 12/31/2013

Paramètres à saisir : police rouge

Données chiffrées à renseigner dans les différents onglets

ETS MATRIN

ACTIF FCFA 12/31/2016 12/31/2015 12/31/2014 12/31/2013 PASSIF FCFA 12/31/2016 12/31/2015 12/31/2014

Immobilisations incorporelles 24,000 22,000 35,000 10,000 Capital 100,000 100,000 100,000
Immobilisations corporelles 24,000 20,000 20,000 Réserves 60,000 60,000 60,000
Immobilisations financières 70,000 36,000 7,676 Report à nouveau 306,034 128,324 -25,000
Résultat de l'exercice 213,966 177,710 153,324

Total Actif immobilisé 118,000 78,000 55,000 17,676 Capitaux propres 680,000 466,034 288,324

Provisions pour risques 5,000 2,000 340

Emprunts et dettes auprès des

Stocks et en-cours 400,700 380,657 320,675 230,567 établissements de crédit (1) 15,000 24,588 35,689
Avances et comptes versés 10,300 6,170 3,940 786 Dettes financières 150,000 221,457 255,964
Avances et acomptes reçus sur
Clients et comptes rattachés 330,400 428,234 396,543 315,654 333 1,164 7,848
commande
Autres Créances 34,000 27,840 16,679 15,875 Dettes fournisseurs 56,400 220,125 202,187
Dettes fiscales et sociales 4,456 5,689 8,789
Autres dettes 451 402 22

Valeurs mobilières de placement 5,000 8,568 800 575

Disponibilités 7,210 6,345 5,438 6,543

Charges constatées d'avance 6,790 5,679 657 300 Produits constatés d'avance 760 34 569

Total actif circulant 794,400 863,493 744,732 570,300 Total Dettes 227,400 473,459 511,068

Total Actif 912,400 941,493 799,732 587,976 Total Passif 912,400 941,493 799,732

(1) Dont découverts bancaires 15,000 23,588 5,689

12/31/2013

100,000
60,000

-25,000

135,000

560

26,670
280,560

787
131,827
7,663
569

4,340

452,416

587,976

6,670
Structure bilantielle
ETS MATRIN

12/31/2016 % 12/31/2015 % 12/31/2014 % 12/31/2013 %

FCFA

Capitaux propres 680,000 81% 466,034 67% 288,324 50% 135,000 31%
Provisions pour risques 5,000 1% 2,000 0% 340 0% 560 0%
Dettes financières nettes de la trésorerie 152,790 18% 231,132 33% 285,415 50% 300,112 69%

Total capitaux employés 837,790 100% 699,166 100% 574,079 100% 435,672 100%

Immobilisations incorporelles 24,000 3% 22,000 3% 35,000 6% 10,000 2%

Immobilisations corporelles 24,000 3% 20,000 3% 20,000 3% 0 0%
Immobilisations financières 70,000 8% 36,000 5% 0 0% 7,676 2%
Besoin en fonds de roulement 719,790 86% 621,166 89% 519,079 90% 417,996 96%

Total emplois à financer 837,790 100% 699,166 100% 574,079 100% 435,672 100%
Principaux ratios et délais
ETS MATRIN

Principaux ratios et délais 12/31/2016 12/31/2015 ### 12/31/2014 ### 12/31/2013 ###

Taux d'endettement %

Emprunts et dettes financières 152,790 22% 231,132 50% 285,415 99% 300,112 222%
Capitaux propres 680,000 466,034 288,324 135,000
BON FAIBLE RISQUE RISQUE

Couverture des intérêts

Excédent Brut d'exploitation 390,000 97.50 320,000 35.56 210,000 11.05 40,000 2.67
Intérêt des emprunts 4,000 9,000 19,000 15,000
BON BON BON FAIBLE
Autonomie %

Capacité d'autofinancement (CAF) 223,466 146% 187,380 81% 160,924 56% - 23,700 -8%
Emprunts et dettes financières 152,790 231,132 285,415 300,112
BON BON BON RISQUE

Stocks (nombre de jours /CA) 88 jours 87 jours 82 jours 69 jours

Délai de paiement des clients (nombre de jours /CA) 61 jours 82 jours 85 jours 79 jours

Délai de paiement des fournisseurs (nombre de jours / 10 jours 42 jours 43 jours 33 jours
Détail de la variation du Besoin en fonds de roulement
ETS MATRIN

Besoin en fonds de roulement 12/31/2016 12/31/2015 12/31/2014

Variation Stocks 20,043 59,982 90,108

Variation Avances et acomptes versés 4,130 2,230 3,154
Variation Créances clients (97,834) 31,691 80,889
Variation Autres Créances 6,160 11,161 804
Variation Charges constatées d'avance 1,111 5,022 357
Variation Actif Circulant (66,390) 110,086 175,312

Variation Avances et acomptes reçus (831) (6,684) 7,061

Variation Dettes fournisseurs (163,725) 17,938 70,360
Variation Dettes sociales et fiscales (1,233) (3,100) 1,126
Variation Autres dettes 49 380 (547)
Produits constatés d'avance 726 (535) (3,771)
Variation Passif circulant (165,014) 7,999 74,229

Variation Besoin en Fond de roulement 98,624 102,087 101,083

Prévision de trésorerie mensuelle
ETS MATRIN

Mois Mois 1 Mois 2 Mois 3 Mois 4 Mois 5 Mois 6 Mois 7 Mois 8 Mois 9
décembre-16

Stocks 400,700 441,146 443,056 440,451 442,188 441,840 442,396 445,000 443,090 445,174
Créances clients 330,400 474,849 476,905 474,102 475,971 475,597 476,195 478,998 476,942 479,185
Dettes fournisseurs (56,400) (316,566) (317,937) (316,068) (317,314) (317,065) (317,463) (319,332) (317,962) (319,457)
Investissement 118,000 65,000 0 0 0 0 0 0 0 45,001
Autres éléments du BFR 45,090 88,229 88,611 88,090 88,438 88,368 88,479 89,000 88,618 89,035
TOTAL BESOINS 837,790 752,658 690,635 686,576 689,282 688,741 689,607 693,666 690,689 738,938

Fonds propres 680,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000
Dettes financières 140,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000
TOTAL RESSOURCES LT 820,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000
Escomptes, concours bancaires 15,000 25,675 31,000 35,000 28,000 37,000 26,000 21,000 36,470 45,600
TOTAL RESSOURCES 835,000 725,675 731,000 735,000 728,000 737,000 726,000 721,000 736,470 745,600

TRESORERIE (2,790) (26,983) 40,365 48,424 38,718 48,259 36,393 27,334 45,781 6,662

Mois 1 Mois 2 Mois 3 Mois 4 Mois 5 Mois 6 Mois 7 Mois 8 Mois 9

Chiffre d'affaires N-1 137,500 140,625 139,375 121,875 138,750 128,000 128,125 123,750 130,000
Chiffre d'affaires 146,000 147,500 130,000 128,125 137,500 130,000 137,500 116,875 137,500
Chiffre d'affaires glissant 12 mois 1,588,125 1,595,000 1,585,625 1,591,875 1,590,625 1,592,625 1,602,000 1,595,125 1,602,625
Stocks ( nombres de jours de CA) 100 100 100 100 100 100 100 100 100
Créances clients 90 90 90 90 90 90 90 90 90
Fournisseurs d'exploitation 60 60 60 60 60 60 60 60 60
Autres éléments du BFR 20 20 20 20 20 20 20 20 20

BFR normatif
 Année 2,017

Mois 10 Mois 11 Mois 12

446,979 449,236 452,708

481,128 483,558 487,295
(320,752) (322,372) (324,864)
0 0 0
89,396 89,847 90,542
696,751 700,269 705,682

450,000 450,000 450,000

250,000 250,000 250,000
700,000 700,000 700,000
34,908 34,500 24,870
734,908 734,500 724,870

38,157 34,231 19,188

Mois 10 Mois 11 Mois 12

131,000 120,000 140,625

137,500 128,125 153,125
1,609,125 1,617,250 1,629,750
100 100 100
90 90 90
60 60 60
20 20 20
Suivi trésorerie mensuelle (réel)
ETS MATRIN

Mois Mois 1 Mois 2 Mois 3 Mois 4 Mois 5 Mois 6 Mois 7 Mois 8 Mois 9
FCFA décembre-16

Stocks 400700 450,000 420,000 440,000 450,000 450,000 430,000 500,000 390,000 390,000
Créances clients 330400 350,000 400,000 410,000 400,000 423,000 400,000 401,000 385,000 402,000
Dettes fournisseurs -56400 (250,000) (265,000) (270,000) (250,000) (260,000) (259,000) (224,000) (266,000) (251,000)
Investissements 118000 65,000 0 0 0 0 7,600 0 0 56,000
Autres éléments du BFR 45090 90,000 88,000 86,000 67,000 51,000 89,000 10,000 85,000 46,000
TOTAL BESOINS 837,790 705,000 643,000 666,000 667,000 664,000 667,600 687,000 594,000 643,000

Fonds propres 680000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000
Dettes financières 140000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000
TOTAL RESSOURCES LT 820,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000
Escomptes, concours bancaires 15000 46,000 31,000 56,000 28,000 37,000 26,000 21,000 36,470 45,600
TOTAL RESSOURCES 835,000 746,000 731,000 756,000 728,000 737,000 726,000 721,000 736,470 745,600

TRESORERIE (2,790) 41,000 88,000 90,000 61,000 73,000 58,400 34,000 142,470 102,600

Cumul annuel
Chiffre d'affaires N-1 1,579,625 137,500 140,625 139,375 121,875 138,750 128,000 128,125 123,750 130,000
Chiffre d'affaires 1,633,485 149,000 157,500 131,000 128,000 137,500 135,000 137,500 113,875 127,500
Chiffre d'affaires glissant 12 mois 1,591,125 1,608,000 1,599,625 1,605,750 1,604,500 1,611,500 1,620,875 1,611,000 1,608,500
Stocks ( nombres de jours de CA) 102 95 100 102 102 97 113 88 88
Créances clients 66 76 78 76 80 76 76 73 76
Fournisseurs d'exploitation - 47 - 50 - 51 - 47 - 49 - 49 - 42 - 50 - 47
Autres éléments du BFR 20 20 19 15 12 20 2 19 10
 Année 2017

Mois 10 Mois 11 Mois 12

370,000 390,000 440,000

405,000 410,000 402,000
(256,000) (270,000) (285,000)
0 0 0
91,000 65,000 92,000
610,000 595,000 649,000

450,000 450,000 450,000

250,000 250,000 250,000
700,000 700,000 700,000
46,000 34,500 24,870
746,000 734,500 724,870

136,000 139,500 75,870

131,000 120,000 140,625

134,500 128,125 153,985
1,612,000 1,620,125 1,633,485
84 88 100
77 78 76
- 48 - 51 - 54
21 15 21
Suivi de la trésorerie
Comparatif réel/prévisionnel
ETS MATRIN

M1 M2 M3
FCFA Prévision Réel Ecart Prévision Réel Ecart Prévision Réel Ecart

Stocks 441,146 450,000 8,854 443,056 420,000 (23,056) 440,451 440,000 (451)
Créances clients 474,849 350,000 (124,849) 476,905 400,000 (76,905) 474,102 410,000 (64,102)
Dettes fournisseurs (316,566) (250,000) 66,566 (317,937) (265,000) 52,937 (316,068) (270,000) 46,068
Investissements 65,000 65,000 0 0 0 0 0 0 0
Autres éléments du BFR 88,229 90,000 1,771 88,611 88,000 (611) 88,090 86,000 (2,090)
TOTAL BESOINS 752,658 705,000 (47,658) 690,635 643,000 (47,635) 686,576 666,000 (20,576)
0 0 0
Fonds propres 450,000 450,000 0 450,000 450,000 0 450,000 450,000 0
Dettes financières 250,000 250,000 0 250,000 250,000 0 250,000 250,000 0
TOTAL RESSOURCES LT 700,000 700,000 0 700,000 700,000 0 700,000 700,000 0
Escomptes, concours bancaires 25,675 46,000 20,325 31,000 31,000 0 35,000 56,000 21,000
TOTAL RESSOURCES 725,675 746,000 20,325 731,000 731,000 0 735,000 756,000 21,000
0 0 0
TRESORERIE (26,983) 41,000 67,983 40,365 88,000 47,635 48,424 90,000 41,576

Variation M1 Variation M2 Variation M3

FCFA Prévision Réel Ecart Prévision Réel Ecart Prévision Réel Ecart

Stocks 40,446 49,300 8,854 42,356 19,300 (23,056) 39,751 39,300 (451)
Créances clients 144,449 19,600 (124,849) 146,505 69,600 (76,905) 143,702 79,600 (64,102)
Dettes fournisseurs (260,166) (193,600) 66,566 (261,537) (208,600) 52,937 (259,668) (213,600) 46,068
Investissements (53,000) (53,000) 0 (118,000) (118,000) 0 (118,000) (118,000) 0
Autres éléments du BFR 43,139 44,910 1,771 43,521 42,910 (611) 43,000 40,910 (2,090)
TOTAL BESOINS (85,132) (132,790) (47,658) (147,155) (194,790) (47,635) (151,214) (171,790) (20,576)
0 0 0
Fonds propres (230,000) (230,000) 0 (230,000) (230,000) 0 (230,000) (230,000) 0
Dettes financières 110,000 110,000 0 110,000 110,000 0 110,000 110,000 0
TOTAL RESSOURCES LT (120,000) (120,000) 0 (120,000) (120,000) 0 (120,000) (120,000) 0
Escomptes, concours bancaires 10,675 31,000 20,325 16,000 16,000 0 20,000 41,000 21,000
TOTAL RESSOURCES (109,325) (89,000) 20,325 (104,000) (104,000) 0 (100,000) (79,000) 21,000
0 0 0
TRESORERIE (24,193) 43,790 67,983 43,155 90,790 47,635 51,214 92,790 41,576
Suivi de la trésorerie
Comparatif réel/prévisionnel
ETS MATRIN

M4 M5 M6
FCFA Prévision Réel Ecart Prévision Réel Ecart Prévision Réel Ecart

Stocks 442,188 450,000 7,813 441,840 450,000 8,160 442,396 430,000 (12,396)
Créances clients 475,971 400,000 (75,971) 475,597 423,000 (52,597) 476,195 400,000 (76,195)
Dettes fournisseurs (317,314) (250,000) 67,314 (317,065) (260,000) 57,065 (317,463) (259,000) 58,463
Investissements 0 0 0 0 0 0 0 7,600 7,600
Autres éléments du BFR 88,438 67,000 (21,438) 88,368 51,000 (37,368) 88,479 89,000 521
TOTAL BESOINS 689,282 667,000 (22,282) 688,741 664,000 (24,741) 689,607 667,600 (22,007)
0 0 0
Fonds propres 450,000 450,000 0 450,000 450,000 0 450,000 450,000 0
Dettes financières 250,000 250,000 0 250,000 250,000 0 250,000 250,000 0
TOTAL RESSOURCES LT 700,000 700,000 0 700,000 700,000 0 700,000 700,000 0
Escomptes, concours bancaires 28,000 28,000 0 37,000 37,000 0 26,000 26,000 0
TOTAL RESSOURCES 728,000 728,000 0 737,000 737,000 0 726,000 726,000 0
0 0 0
TRESORERIE 38,718 61,000 22,282 48,259 73,000 24,741 36,393 58,400 22,007

Variation M4 Variation M5 Variation M6

FCFA Prévision Réel Ecart Prévision Réel Ecart Prévision Réel Ecart

Stocks 41,488 49,300 7,813 41,140 49,300 8,160 41,696 29,300 (12,396)
Créances clients 145,571 69,600 (75,971) 145,197 92,600 (52,597) 145,795 69,600 (76,195)
Dettes fournisseurs (260,914) (193,600) 67,314 (260,665) (203,600) 57,065 (261,063) (202,600) 58,463
Investissements (118,000) (118,000) 0 (118,000) (118,000) 0 (118,000) (110,400) 7,600
Autres éléments du BFR 43,348 21,910 (21,438) 43,278 5,910 (37,368) 43,389 43,910 521
TOTAL BESOINS (148,508) (170,790) (22,282) (149,049) (173,790) (24,741) (148,183) (170,190) (22,007)
0 0 0
Fonds propres (230,000) (230,000) 0 (230,000) (230,000) 0 (230,000) (230,000) 0
Dettes financières 110,000 110,000 0 110,000 110,000 0 110,000 110,000 0
TOTAL RESSOURCES LT (120,000) (120,000) 0 (120,000) (120,000) 0 (120,000) (120,000) 0
Escomptes, concours bancaires 13,000 13,000 0 22,000 22,000 0 11,000 11,000 0
TOTAL RESSOURCES (107,000) (107,000) 0 (98,000) (98,000) 0 (109,000) (109,000) 0
0 0 0
TRESORERIE 41,508 63,790 22,282 51,049 75,790 24,741 39,183 61,190 22,007
Suivi de la trésorerie
Comparatif réel/prévisionnel
ETS MATRIN

M7 M8 M9
FCFA Prévision Réel Ecart Prévision Réel Ecart Prévision Réel Ecart

Stocks 445,000 500,000 55,000 443,090 390,000 (53,090) 445,174 390,000 (55,174)
Créances clients 478,998 401,000 (77,998) 476,942 385,000 (91,942) 479,185 402,000 (77,185)
Dettes fournisseurs (319,332) (224,000) 95,332 (317,962) (266,000) 51,962 (319,457) (251,000) 68,457
Investissements 0 0 0 0 0 0 45,001 56,000 10,999
Autres éléments du BFR 89,000 10,000 (79,000) 88,618 85,000 (3,618) 89,035 46,000 (43,035)
TOTAL BESOINS 693,666 687,000 (6,666) 690,689 594,000 (96,689) 738,938 643,000 (95,938)
0 0 0
Fonds propres 450,000 450,000 0 450,000 450,000 0 450,000 450,000 0
Dettes financières 250,000 250,000 0 250,000 250,000 0 250,000 250,000 0
TOTAL RESSOURCES LT 700,000 700,000 0 700,000 700,000 0 700,000 700,000 0
Escomptes, concours bancaires 21,000 21,000 0 36,470 36,470 0 45,600 45,600 0
TOTAL RESSOURCES 721,000 721,000 0 736,470 736,470 0 745,600 745,600 0
0 0 0
TRESORERIE 27,334 34,000 6,666 45,781 142,470 96,689 6,662 102,600 95,938

Variation M7 Variation M8 Variation M9

FCFA Prévision Réel Ecart Prévision Réel Ecart Prévision Réel Ecart

Stocks 44,300 99,300 55,000 42,390 (10,700) (53,090) 44,474 (10,700) (55,174)
Créances clients 148,598 70,600 (77,998) 146,542 54,600 (91,942) 148,785 71,600 (77,185)
Dettes fournisseurs (262,932) (167,600) 95,332 (261,562) (209,600) 51,962 (263,057) (194,600) 68,457
Investissements (118,000) (118,000) 0 (118,000) (118,000) 0 (72,999) (62,000) 10,999
Autres éléments du BFR 43,910 (35,090) (79,000) 43,528 39,910 (3,618) 43,945 910 (43,035)
TOTAL BESOINS (144,124) (150,790) (6,666) (147,101) (243,790) (96,689) (98,852) (194,790) (95,938)
0 0 0
Fonds propres (230,000) (230,000) 0 (230,000) (230,000) 0 (230,000) (230,000) 0
Dettes financières 110,000 110,000 0 110,000 110,000 0 110,000 110,000 0
TOTAL RESSOURCES LT (120,000) (120,000) 0 (120,000) (120,000) 0 (120,000) (120,000) 0
Escomptes, concours bancaires 6,000 6,000 0 21,470 21,470 0 30,600 30,600 0
TOTAL RESSOURCES (114,000) (114,000) 0 (98,530) (98,530) 0 (89,400) (89,400) 0
0 0 0
TRESORERIE 30,124 36,790 6,666 48,571 145,260 96,689 9,452 105,390 95,938
Suivi de la trésorerie Année 2017
Comparatif réel/prévisionnel
ETS MATRIN

M10 M11 M12

FCFA Prévision Réel Ecart Prévision Réel Ecart Prévision Réel Ecart

Stocks 446,979 370,000 (76,979) 449,236 390,000 (59,236) 452,708 440,000 (12,708)
Créances clients 481,128 405,000 (76,128) 483,558 410,000 (73,558) 487,295 402,000 (85,295)
Dettes fournisseurs (320,752) (256,000) 64,752 (322,372) (270,000) 52,372 (324,864) (285,000) 39,864
Investissements 0 0 0 0 0 0 0 0 0
Autres éléments du BFR 89,396 91,000 1,604 89,847 65,000 (24,847) 90,542 92,000 1,458
TOTAL BESOINS 696,751 610,000 (86,751) 700,269 595,000 (105,269) 705,682 649,000 (56,682)
0 0 0
Fonds propres 450,000 450,000 0 450,000 450,000 0 450,000 450,000 0
Dettes financières 250,000 250,000 0 250,000 250,000 0 250,000 250,000 0
TOTAL RESSOURCES LT 700,000 700,000 0 700,000 700,000 0 700,000 700,000 0
Escomptes, concours bancaires 34,908 46,000 11,092 34,500 34,500 0 24,870 24,870 0
TOTAL RESSOURCES 734,908 746,000 11,092 734,500 734,500 0 724,870 724,870 0
0 0 0
TRESORERIE 38,157 136,000 97,843 34,231 139,500 105,269 19,188 75,870 56,682

Variation M10 Variation M11 Variation M12

FCFA Prévision Réel Ecart Prévision Réel Ecart Prévision Réel Ecart

Stocks 46,279 (30,700) (76,979) 48,536 (10,700) (59,236) 52,008 39,300 (12,708)
Créances clients 150,728 74,600 (76,128) 153,158 79,600 (73,558) 156,895 71,600 (85,295)
Dettes fournisseurs (264,352) (199,600) 64,752 (265,972) (213,600) 52,372 (268,464) (228,600) 39,864
Investissements (118,000) (118,000) 0 (118,000) (118,000) 0 (118,000) (118,000) 0
Autres éléments du BFR 44,306 45,910 1,604 44,757 19,910 (24,847) 45,452 46,910 1,458
TOTAL BESOINS (141,039) (227,790) (86,751) (137,521) (242,790) (105,269) (132,108) (188,790) (56,682)
0 0 0
Fonds propres (230,000) (230,000) 0 (230,000) (230,000) 0 (230,000) (230,000) 0
Dettes financières 110,000 110,000 0 110,000 110,000 0 110,000 110,000 0
TOTAL RESSOURCES LT (120,000) (120,000) 0 (120,000) (120,000) 0 (120,000) (120,000) 0
Escomptes, concours bancaires 19,908 31,000 11,092 19,500 19,500 0 9,870 9,870 0
TOTAL RESSOURCES (100,092) (89,000) 11,092 (100,500) (100,500) 0 (110,130) (110,130) 0
0 0 0
TRESORERIE 40,947 138,790 97,843 37,021 142,290 105,269 21,978 78,660 56,682