{"text_format":"3","workbook":"xlsx","n_sheets":12,"sheets":["Compte de résultat","BFR","Investissements","Emprunts","Plan de financement","Personnel","Hausses salariales","Chiffres d'affaires mensuels","Encaissement des ventes 1°année","Décaissement des achats 1°année","Budget tva","Plan de trésorerie"],"not_rendered":{"charts":7,"defined_names":106,"comments":1},"read":"whole","date_system":"1900"}

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[]
[null,{"$f":"IF(ISBLANK(entreprise),\"Ci-dessous : renseigner le nom de l'entreprise\",\" \")","v":"Ci-dessous : renseigner le nom de l'entreprise"},{"$f":"IF(T5=1,\" Ci-dessous : renseigner l'activité principale de l'entreprise\",\" \")","v":" "},{"$nulls":12},"Les montants sont exprimés en €"]
[]
[{"$f":"IF(AND(ISBLANK(entreprise),ca_1>0),1,\" \")","v":" "},null,{"$f":"IF(ISBLANK(activité),\"APE ?\",\"APE :\")","v":"APE ?"}," Années",{"$nulls":4},{"$f":"IF(ISBLANK(An),\" \",An+1)","v":" "},null,null,{"$f":"IF(ISBLANK(An),\" \",An+2)","v":" "},null,null,{"$f":"IF(ISBLANK(An),\" \",An+3)","v":" "},null,null,{"$f":"IF(ISBLANK(An),\" \",An+4)","v":" "},null,null,{"$f":"IF(A4=1,\"renseigner le nom de la société\",\" \")","v":" "}]
[null,"Compte de résultat prévisionnel",null," Durée",{"$nulls":15},{"$f":"IF(AND(ISBLANK(activité),ca_1>0),1,\" \")","v":" "},{"$f":"IF(AND(ISBLANK(activité),ca_1>0),\"renseigner l'activité principale exercée (APE)\",\" \")","v":" "}]
[{"$nulls":17},12]
[null,"Vente de marchandises",{"$nulls":4},{"$f":"IF(ISBLANK(F7),\" \",F7/$F$11)","v":" "},null,null,{"$f":"IF(ISBLANK(I7),\" \",I7/$I$11)","v":" "},null,null,{"$f":"IF(ISBLANK(L7),\" \",L7/$L$11)","v":" "},null,null,{"$f":"IF(ISBLANK(O7),\" \",O7/$O$11)","v":" "},null,null,{"$f":"IF(ISBLANK(R7),\" \",R7/$R$11)","v":" "},{"$f":"IF(AND(ISBLANK(durée_1),ca_1>0),1,\" \")","v":" "},{"$f":"IF(AND(ISBLANK(durée_1),ca_1>0),\"renseigner la durée du 1er exercice\",\" \")","v":" "}]
[null,"Production vendue de biens",{"$nulls":4},{"$f":"IF(ISBLANK(F8),\" \",F8/$F$11)","v":" "},null,null,{"$f":"IF(ISBLANK(I8),\" \",I8/$I$11)","v":" "},null,null,{"$f":"IF(ISBLANK(L8),\" \",L8/$L$11)","v":" "},null,null,{"$f":"IF(ISBLANK(O8),\" \",O8/$O$11)","v":" "},null,null,{"$f":"IF(ISBLANK(R8),\" \",R8/$R$11)","v":" "},{"$f":"IF(AND(ISBLANK(durée_2),ca_2>0),1,\" \")","v":" "},{"$f":"IF(AND(ISBLANK(durée_2),ca_2>0),\"renseigner la durée du 2ème exercice\",\" \")","v":" "}]
[null,"Production vendue de services",{"$nulls":4},{"$f":"IF(ISBLANK(F9),\" \",F9/$F$11)","v":" "},null,null,{"$f":"IF(ISBLANK(I9),\" \",I9/$I$11)","v":" "},null,null,{"$f":"IF(ISBLANK(L9),\" \",L9/$L$11)","v":" "},null,null,{"$f":"IF(ISBLANK(O9),\" \",O9/$O$11)","v":" "},null,null," ",{"$f":"IF(AND(ISBLANK(durée_3),ca_3>0),1,\" \")","v":" "},{"$f":"IF(AND(ISBLANK(durée_3),ca_3>0),\"renseigner la durée du 3ème exercice\",\" \")","v":" "}]
[null,"Produits d'activités annexes",{"$nulls":4},{"$f":"IF(ISBLANK(F10),\" \",F10/$F$11)","v":" "},null,null,{"$f":"IF(ISBLANK(I10),\" \",I10/$I$11)","v":" "},null,null,{"$f":"IF(ISBLANK(L10),\" \",L10/$L$11)","v":" "},null,null,{"$f":"IF(ISBLANK(O10),\" \",O10/$O$11)","v":" "},null,null," ",{"$f":"IF(AND(ISBLANK(durée_4),ca_4>0),1,\" \")","v":" "},{"$f":"IF(AND(ISBLANK(durée_4),ca_4>0),\"renseigner la durée du 4ème exercice\",\" \")","v":" "}]
[null,"Chiffre d'affaires net",null,"€",null,{"$f":"SUM(F7:F10)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(ca_1/pr_1),\" \",ca_1/pr_1)","v":" "},null,{"$f":"SUM(I7:I10)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(ca_2/pr_2),\" \",ca_2/pr_2)","v":" "},null,{"$f":"SUM(L7:L10)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(ca_3/pr_3),\" \",ca_3/pr_3)","v":" "},null,{"$f":"SUM(O7:O10)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(ca_4/pr_4),\" \",ca_4/pr_4)","v":" "},null,{"$f":"SUM(R7:R10)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(ca_5/pr_5),\" \",ca_5/pr_5)","v":" "},{"$f":"IF(AND(ISBLANK(durée_5),ca_5>0),1,\" \")","v":" "},{"$f":"IF(AND(ISBLANK(durée_5),ca_5>0),\"renseigner la durée du 5ème exercice\",\" \")","v":" "}]
[{"$nulls":3},"D",null,{"$f":"IF(ISERROR(IF(AND(ca_1=0,ISBLANK(ca_0)),\" \",(ca_1/ca_0)-1)),\" \",IF(AND(ca_1=0,ISBLANK(ca_0)),\" \",(ca_1/ca_0)-1))","v":" "},null,null,{"$f":"IF(ISERROR(IF(ca_2=0,\" \",(ca_2/ca_1)-1)),\" \",IF(ca_2=0,\" \",(ca_2/ca_1)-1))","v":" "},null,null,{"$f":"IF(ISERROR(IF(ca_3=0,\" \",(ca_3/ca_2)-1)),\" \",IF(ca_3=0,\" \",(ca_3/ca_2)-1))","v":" "},null,null,{"$f":"IF(ISERROR(IF(ca_4=0,\" \",(ca_4/ca_3)-1)),\" \",IF(ca_4=0,\" \",(ca_4/ca_3)-1))","v":" "},null,null,{"$f":"IF(ISERROR(IF(ca_5=0,\" \",(ca_5/ca_4)-1)),\" \",IF(ca_5=0,\" \",(ca_5/ca_4)-1))","v":" "}]
[null,"Production stockée ou déstockée (+ ou -)"]
[null,"Production immobilisée"]
[null,"Production de l'exercice",{"$nulls":3},{"$f":"F11+F13+F14","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(pr_1/pr_1),\" \",pr_1/pr_1)","v":" "},null,{"$f":"I11+I13+I14","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(pr_2/pr_2),\" \",pr_2/pr_2)","v":" "},null,{"$f":"L11+L13+L14","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(pr_3/pr_3),\" \",pr_3/pr_3)","v":" "},null,{"$f":"O11+O13+O14","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(pr_4/pr_4),\" \",pr_4/pr_4)","v":" "},null,{"$f":"R11+R13+R14","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(pr_5/pr_5),\" \",pr_5/pr_5)","v":" "}]
[null,"Achats de marchandises"]
[null,"Variation de stock de marchandises (+ ou -)"]
[null,"Transport et frais accessoires d'achats"]
[null,"Différence  de change (si gain : signe - ; si perte : signe +)"]
["CV","Coût d'achat des marchandises consommées",{"$nulls":3},{"$f":"SUM(F16:F19)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F20/F7),\" \",F20/F7)","v":" "},null,{"$f":"SUM(I16:I19)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I20/I7),\" \",I20/I7)","v":" "},null,{"$f":"SUM(L16:L19)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L20/L7),\" \",L20/L7)","v":" "},null,{"$f":"SUM(O16:O19)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(O20/O7),\" \",O20/O7)","v":" "},null,{"$f":"SUM(R16:R19)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R20/R7),\" \",R20/R7)","v":" "}]
[null,"Marge commerciale",{"$nulls":3},{"$f":"IF(F7=0,\" \",F7-F20)","v":" "},{"$f":"IF(ISERROR(F21/F7),\" \",F21/F7)","v":" "},null,{"$f":"IF(I7=0,\" \",I7-I20)","v":" "},{"$f":"IF(ISERROR(I21/I7),\" \",I21/I7)","v":" "},null,{"$f":"IF(L7=0,\" \",L7-L20)","v":" "},{"$f":"IF(ISERROR(L21/L7),\" \",L21/L7)","v":" "},null,{"$f":"IF(O7=0,\" \",O7-O20)","v":" "},{"$f":"IF(ISERROR(O21/O7),\" \",O21/O7)","v":" "},null,{"$f":"IF(R7=0,\" \",R7-R20)","v":" "},{"$f":"IF(ISERROR(R21/R7),\" \",R21/R7)","v":" "}]
[null,"Achats de matières premieres et autres approvisionnements"]
[null,"Variation de stock de matières 1ères et autres appros (+ ou -)"]
[null,"Sous-traitance de production"]
[null,"Transport et frais accessoires d'achats"]
[null,"Différence  de change (si gain : signe - ; si perte : signe +)"]
["CV","Coût d'achat des matières consommées",{"$nulls":3},{"$f":"SUM(F22:F26)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(IF(activité=\"PB\",F27/(F8+F13+F14),IF(activité=\"Ps\",F27/(F9+F13+F14),\" \"))),\" \",IF(activité=\"PB\",F27/(F8+F13+F14),IF(activité=\"Ps\",F27/(F9+F13+F14),\" \")))","v":" "},null,{"$f":"SUM(I22:I26)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(IF(activité=\"PB\",I27/(I8+I13+I14),IF(activité=\"Ps\",I27/(I9+I13+I14),\" \"))),\" \",IF(activité=\"PB\",I27/(I8+I13+I14),IF(activité=\"Ps\",I27/(I9+I13+I14),\" \")))","v":" "},null,{"$f":"SUM(L22:L26)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(IF(activité=\"PB\",L27/(L8+L13+L14),IF(activité=\"Ps\",L27/(L9+L13+L14),\" \"))),\" \",IF(activité=\"PB\",L27/(L8+L13+L14),IF(activité=\"Ps\",L27/(L9+L13+L14),\" \")))","v":" "},null,{"$f":"SUM(O22:O26)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(IF(activité=\"PB\",O27/(O8+O13+O14),IF(activité=\"Ps\",O27/(O9+O13+O14),\" \"))),\" \",IF(activité=\"PB\",O27/(O8+O13+O14),IF(activité=\"Ps\",O27/(O9+O13+O14),\" \")))","v":" "},null,{"$f":"SUM(R22:R26)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(IF(activité=\"PB\",R27/(R8+R13+R14),IF(activité=\"Ps\",R27/(R9+R13+R14),\" \"))),\" \",IF(activité=\"PB\",R27/(R8+R13+R14),IF(activité=\"Ps\",R27/(R9+R13+R14),\" \")))","v":" "}]
[null,"Marge brute sur production de biens ou de services ",{"$nulls":3},{"$f":"F8+F9+F13+F14-F27","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(IF(activité=\"PB\",F28/(F8+F13+F14),IF(activité=\"Ps\",F28/(F9+F13+F14),\" \"))),\" \",IF(activité=\"PB\",F28/(F8+F13+F14),IF(activité=\"Ps\",F28/(F9+F13+F14),\" \")))","v":" "},null,{"$f":"I8+I9+I13+I14-I27","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(IF(activité=\"PB\",I28/(I8+I13+I14),IF(activité=\"Ps\",I28/(I9+I13+I14),\" \"))),\" \",IF(activité=\"PB\",I28/(I8+I13+I14),IF(activité=\"Ps\",I28/(I9+I13+I14),\" \")))","v":" "},null,{"$f":"L8+L9+L13+L14-L27","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(IF(activité=\"PB\",L28/(L8+L13+L14),IF(activité=\"Ps\",L28/(L9+L13+L14),\" \"))),\" \",IF(activité=\"PB\",L28/(L8+L13+L14),IF(activité=\"Ps\",L28/(L9+L13+L14),\" \")))","v":" "},null,{"$f":"O8+O9+O13+O14-O27","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(IF(activité=\"PB\",O28/(O8+O13+O14),IF(activité=\"Ps\",O28/(O9+O13+O14),\" \"))),\" \",IF(activité=\"PB\",O28/(O8+O13+O14),IF(activité=\"Ps\",O28/(O9+O13+O14),\" \")))","v":" "},null,{"$f":"R8+R9+R13+R14-R27","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(IF(activité=\"PB\",R28/(R8+R13+R14),IF(activité=\"Ps\",R28/(R9+R13+R14),\" \"))),\" \",IF(activité=\"PB\",R28/(R8+R13+R14),IF(activité=\"Ps\",R28/(R9+R13+R14),\" \")))","v":" "}]
[null,"Marge brute  totale",{"$nulls":3},{"$f":"pr_1-F20-F27","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F29/pr_1),\" \",F29/pr_1)","v":" "},null,{"$f":"pr_2-I20-I27","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I29/pr_2),\" \",I29/pr_2)","v":" "},null,{"$f":"pr_3-L20-L27","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L29/pr_3),\" \",L29/pr_3)","v":" "},null,{"$f":"pr_4-O20-O27","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(O29/pr_4),\" \",O29/pr_4)","v":" "},null,{"$f":"pr_5-R20-R27","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R29/pr_5),\" \",R29/pr_5)","v":" "}]
[null,"Autres achats et charges externes \n(hors sous-traitance de prod. et transports/achats)"]
["CV","- dont transports sur ventes"]
[null,"- dont personnel extérieur à l'entreprise"]
[null,"Autres consommations  (hors intérim)",{"$nulls":3},{"$f":"fw_1-F32","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F33/pr_1),\" \",F33/pr_1)","v":" "},null,{"$f":"fw_2-I32","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I33/pr_2),\" \",I33/pr_2)","v":" "},null,{"$f":"fw_3-L32","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L33/pr_3),\" \",L33/pr_3)","v":" "},null,{"$f":"fw_4-O32","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(O33/pr_4),\" \",O33/pr_4)","v":" "},null,{"$f":"fw_5-R32","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R33/pr_5),\" \",R33/pr_5)","v":" "}]
[null,"Valeur ajoutée",{"$nulls":3},{"$f":"pr_1-F20-F27-F33","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F34/pr_1),\" \",F34/pr_1)","v":" "},null,{"$f":"pr_2-I20-I27-I33","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I34/pr_2),\" \",I34/pr_2)","v":" "},null,{"$f":"pr_3-L20-L27-L33","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L34/pr_3),\" \",L34/pr_3)","v":" "},null,{"$f":"pr_4-O20-O27-O33","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(O34/pr_4),\" \",O34/pr_4)","v":" "},null,{"$f":"pr_5-R20-R27-R33","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R34/pr_5),\" \",R34/pr_5)","v":" "}]
["CF",{"$nulls":4},{"$f":"F33-F31","v":{"v":0,"d":"0 "}},null,null,{"$f":"I33-I31","v":{"v":0,"d":"0 "}},null,null,{"$f":"L33-L31","v":{"v":0,"d":"0 "}},null,null,{"$f":"O33-O31","v":{"v":0,"d":"0 "}},null,null,{"$f":"R33-R31","v":{"v":0,"d":"0 "}}]
[null,"Subventions d'exploitation"]
["CF","Impôts et taxes"]
["CF","Charges  de personnel"]
["CV","Personnel extérieur à l'entreprise",{"$nulls":3},{"$f":"F32","v":{"v":0,"d":"0 "}},null,null,{"$f":"I32","v":{"v":0,"d":"0 "}},null,null,{"$f":"L32","v":{"v":0,"d":"0 "}},null,null,{"$f":"O32","v":{"v":0,"d":"0 "}},null,null,{"$f":"R32","v":{"v":0,"d":"0 "}}]
[null,"Total charges de personnel",{"$nulls":3},{"$f":"SUM(F38:F39)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F40/pr_1),\" \",F40/pr_1)","v":" "},null,{"$f":"SUM(I38:I39)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I40/pr_2),\" \",I40/pr_2)","v":" "},null,{"$f":"SUM(L38:L39)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L40/pr_3),\" \",L40/pr_3)","v":" "},null,{"$f":"SUM(O38:O39)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(O40/pr_4),\" \",O40/pr_4)","v":" "},null,{"$f":"SUM(R38:R39)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R40/pr_5),\" \",R40/pr_5)","v":" "}]
[null,"Reprise sur provisions d'exploitation"]
[null,"Transferts de charges"]
[null,"Autres produits"]
[null,"Dotation aux provisions d'exploitation"]
[null,"- dont provisions d'exploitation sur immobilisations"]
[null,"Autres charges"]
[null,"Excédent brut d'exploitation",{"$nulls":3},{"$f":"F34+F36-F37-F40+F41+F42+F43-F44+F45-F46","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F47/pr_1),\" \",F47/pr_1)","v":" "},null,{"$f":"I34+I36-I37-I40+I41+I42+I43-I44+I45-I46","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I47/pr_2),\" \",I47/pr_2)","v":" "},null,{"$f":"L34+L36-L37-L40+L41+L42+L43-L44+L45-L46","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L47/pr_3),\" \",L47/pr_3)","v":" "},null,{"$f":"O34+O36-O37-O40+O41+O42+O43-O44+O45-O46","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(O47/pr_4),\" \",O47/pr_4)","v":" "},null,{"$f":"R34+R36-R37-R40+R41+R42+R43-R44+R45-R46","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R47/pr_5),\" \",R47/pr_5)","v":" "}]
[null,"Dotation aux amortissements "]
[null,"Dotation aux provisions d'exploitation sur immobilisations",{"$nulls":3},{"$f":"F45","v":{"v":0,"d":"0 "}},null,null,{"$f":"I45","v":{"v":0,"d":"0 "}},null,null,{"$f":"L45","v":{"v":0,"d":"0 "}},null,null,{"$f":"O45","v":{"v":0,"d":"0 "}},null,null,{"$f":"R45","v":{"v":0,"d":"0 "}}]
[null,"Résultat d'exploitation",{"$nulls":3},{"$f":"F47-F48-F49","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F50/pr_1),\" \",F50/pr_1)","v":" "},null,{"$f":"I47-I48-I49","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I50/pr_2),\" \",I50/pr_2)","v":" "},null,{"$f":"L47-L48-L49","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L50/pr_3),\" \",L50/pr_3)","v":" "},null,{"$f":"O47-O48-O49","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(O50/pr_4),\" \",O50/pr_4)","v":" "},null,{"$f":"R47-R48-R49","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R50/pr_5),\" \",R50/pr_5)","v":" "}]
["CF",{"$nulls":4},{"$f":"ga_1+F44+F46-F41-F42-F43","v":{"v":0,"d":"0 "}},null,null,{"$f":"ga_2+I44+I46-I41-I42-I43","v":{"v":0,"d":"0 "}},null,null,{"$f":"ga_3+L44+L46-L41-L42-L43","v":{"v":0,"d":"0 "}},null,null,{"$f":"ga_4+O44+O46-O41-O42-O43","v":{"v":0,"d":"0 "}},null,null,{"$f":"ga_5+R44+R46-R41-R42-R43","v":{"v":0,"d":"0 "}}]
[null,"Produits financiers de participations"]
[null,"Autres intérêts et produits financiers"]
[null,"Reprise sur provisions financières"]
[null,"Intérêts et charges assimilées"]
[null,"Frais financiers nets",{"$nulls":3},{"$f":"F55-F53","v":{"v":0,"d":"0 "}},null,null,{"$f":"I55-I53","v":{"v":0,"d":"0 "}},null,null,{"$f":"L55-L53","v":{"v":0,"d":"0 "}},null,null,{"$f":"O55-O53","v":{"v":0,"d":"0 "}},null,null,{"$f":"R55-R53","v":{"v":0,"d":"0 "}}]
[null,"Dotation aux provisions financières"]
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[null,"Résultat exceptionnel sur opération de gestion (+ ou -)"]
[null,"Résultat exceptionnel sur opération en capital (+ ou -)"]
[null,"- dont produits sur cession d'actifs"]
[null,"- dont provisions exceptionnelles (dotation- reprise)"]
[null,"- dont quote-part de la subvention d'invest. reportée au résultat"]
[null,"- dont amortissements dérogatoires (dotation- reprise)"]
[null,"Participation des salariés aux résultats"]
[null,"Impôts sur les bénéfices"]
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[]
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[]
[null,"Résultat courant avant impôt (hors subvention)",{"$nulls":3},{"$f":"pr_1-F72-F73","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F75/pr_1),\" \",F75/pr_1)","v":" "},null,{"$f":"pr_2-I72-I73","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I75/pr_2),\" \",I75/pr_2)","v":" "},null,{"$f":"pr_3-L72-L73","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L75/pr_3),\" \",L75/pr_3)","v":" "},null,{"$f":"pr_4-O72-O73","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(O75/pr_4),\" \",O75/pr_4)","v":" "},null,{"$f":"pr_5-R72-R73","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R75/pr_5),\" \",R75/pr_5)","v":" "}]
[null,"Subventions d'exploitation",{"$nulls":3},{"$f":"F36","v":{"v":0,"d":"0 "}},null,null,{"$f":"I36","v":{"v":0,"d":"0 "}},null,null,{"$f":"L36","v":{"v":0,"d":"0 "}},null,null,{"$f":"O36","v":{"v":0,"d":"0 "}},null,null,{"$f":"R36","v":{"v":0,"d":"0 "}}]
[null,"Résultat courant avant impôts",{"$nulls":3},{"$f":"F76+F75","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F77/pr_1),\" \",F77/pr_1)","v":" "},null,{"$f":"I76+I75","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I77/pr_2),\" \",I77/pr_2)","v":" "},null,{"$f":"L76+L75","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L77/pr_3),\" \",L77/pr_3)","v":" "},null,{"$f":"O76+O75","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(O77/pr_4),\" \",O77/pr_4)","v":" "},null,{"$f":"R76+R75","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R77/pr_5),\" \",R77/pr_5)","v":" "}]
[]
[null,"Marge sur coûts variables",{"$nulls":3},{"$f":"pr_1-F73","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F79/pr_1),\" \",F79/pr_1)","v":" "},null,{"$f":"pr_2-I73","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I79/pr_2),\" \",I79/pr_2)","v":" "},null,{"$f":"pr_3-L73","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L79/pr_3),\" \",L79/pr_3)","v":" "},null,{"$f":"pr_4-O73","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(O79/pr_4),\" \",O79/pr_4)","v":" "},null,{"$f":"pr_5-R73","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R79/pr_5),\" \",R79/pr_5)","v":" "}]
[null,"C.A. critique - Point mort  (hors subventions)",null,"Commentaire",null,{"$f":"IF(pr_1=0,\" \",F72/G79)","v":" "},{"$f":"IF(ISERROR(F80/pr_1),\" \",F80/pr_1)","v":" "},null,{"$f":"IF(pr_2=0,\" \",I72/J79)","v":" "},{"$f":"IF(ISERROR(I80/pr_2),\" \",I80/pr_2)","v":" "},null,{"$f":"IF(pr_3=0,\" \",L72/M79)","v":" "},{"$f":"IF(ISERROR(L80/pr_3),\" \",L80/pr_3)","v":" "},null,{"$f":"IF(pr_4=0,\" \",O72/P79)","v":" "},{"$f":"IF(ISERROR(O80/pr_4),\" \",O80/pr_4)","v":" "},null,{"$f":"IF(pr_5=0,\" \",R72/S79)","v":" "},{"$f":"IF(ISERROR(R80/pr_5),\" \",R80/pr_5)","v":" "}]
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[]
[{"$nulls":3},"Résulat exceptionnel",null,{"$f":"F61+F62","v":0},null,null,{"$f":"I61+I62","v":0},null,null,{"$f":"L61+L62","v":0},null,null,{"$f":"O61+O62","v":0},null,null,{"$f":"R61+R62","v":0}]

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[]
[null,{"$f":"IF(ISBLANK(entreprise),\" \",entreprise)","v":" "},null,{"$f":"IF(AND(ca_1>0,quotité_tv<100%),\"Vous devez obligatoirement renseigner la quotité du chiffre d'affaires et des achats soumise ou exonérée de TVA\",IF(AND(ca_1>0,quotité_ta<100%),\"Vous devez obligatoirement renseigner la quotité du chiffre d'affaires et des achats soumise ou exonérée de TVA\",\" \"))","v":" "}]
[]
[null,"TVA appliquée sur les ventes",{"$nulls":5},"TVA appliquée sur les achats"]
[null,"Taux de TVA",null,"Quotité \ndes ventes",{"$nulls":3},"Taux de TVA",{"$nulls":5},"Quotité \ndes achats"]
[null,"Taux normal",{"v":0.2,"d":"20.0%"},null,{"$f":"C6*D6","v":{"v":0,"d":"0%"}},null,null,"Taux normal",{"$nulls":4},{"$f":"C6","v":{"v":0.2,"d":"20.0%"}},null,{"$f":"M6*N6","v":{"v":0,"d":"0%"}},{"$f":"L6*N6","v":{"v":0,"d":"0%"}}]
[null,"Taux intermédiaire",{"v":0.1,"d":"10.0%"},null,{"$f":"C7*D7","v":{"v":0,"d":"0%"}},null,null,"Taux intermédiaire",{"$nulls":4},{"$f":"C7","v":{"v":0.1,"d":"10.0%"}},null,{"$f":"M7*N7","v":{"v":0,"d":"0%"}},{"$f":"L7*N7","v":{"v":0,"d":"0%"}}]
[null,"Taux réduit",{"v":0.055,"d":"5.5%"},null,{"$f":"C8*D8","v":{"v":0,"d":"0%"}},null,null,"Taux réduit",{"$nulls":4},{"v":0.055,"d":"5.5%"},null,{"$f":"M8*N8","v":{"v":0,"d":"0%"}},{"$f":"L8*N8","v":{"v":0,"d":"0%"}}]
[null,"Exonération",{"v":0,"d":"0.0%"},null,{"$f":"C9*D9","v":{"v":0,"d":"0%"}},null,null,"Exonération",{"$nulls":4},{"v":0,"d":"0.0%"},null,{"$f":"M9*N9","v":{"v":0,"d":"0%"}},{"$f":"L9*N9","v":{"v":0,"d":"0%"}}]
[null,"Quotité totale des ventes",null,{"$f":"SUM(D6:D9)","v":{"v":0,"d":"0%"}},{"$f":"SUM(E6:E9)","v":{"v":0,"d":"0%"}},null,null,"Quotité totale des achats",{"$nulls":5},{"$f":"SUM(N6:N9)","v":{"v":0,"d":"0%"}},{"$f":"SUM(O6:O9)","v":{"v":0,"d":"0%"}},{"$f":"SUM(P6:P9)","v":{"v":0,"d":"0%"}}]
[]
[null,{"$f":"IF(D10=0,\" \",IF(D10<100%,\" Attention : quotité des ventes < à 100%\",IF(D10>100%,\"Attention : quotité des ventes > à 100%\",\" \")))","v":" "},{"$nulls":5},{"$f":"IF(N10=0,\" \",IF(N10<100%,\" Attention : quotité des achats < à 100%\",IF(N10>100%,\"Attention : quotité des achats > à 100%\",\" \")))","v":" "}]
[]
[null,"L'entreprise ayant déjà clôturé un exercice ?","non",{"$f":"IF(OR(C14=\"non\",C14=0,ISBLANK(An)),\" \",An-1)","v":" "},{"$nulls":5},{"$f":"IF(OR(C14=\"non\",C14=0,ISBLANK(An)),\" \",D14)","v":" "},{"$nulls":5},{"$f":"IF(AND(ca_0>0,ISBLANK(M14)),\"renseigner la durée de l'exercice\",\" \")","v":" "}]
[]
[{"$nulls":3},{"$f":"IF(OR(C14=\"non\",C14=0,ISBLANK(An)),\" \",D14)","v":" "},{"$nulls":3},{"$f":"IF(ISBLANK(bfr_0),\" \",IF(ca_0=0,0,G16*M14*30/ca_0))","v":" "},null,{"$f":"IF(OR(C14=\"non\",C14=0,ISBLANK(An)),\" \",D14)","v":" "},{"$nulls":3},{"$f":"IF(ISBLANK(dfr_0),\" \",IF(ca_0=0,0,M16*M14*30/ca_0))","v":" "},null,{"$f":"IF(AND(bfr_0>0,dfr_0>0),\"renseigner le BFR ou le DFR, pas les 2\",IF(AND(bfr_0<>0,ISBLANK(M14)),\"il est indispensable de renseigner la durée de l'exercice\",IF(AND(dfr_0<>0,ISBLANK(M14)),\"il est indispensable de renseigner la durée de l'exercice\",\" \")))","v":" "}]
[]
[{"$nulls":3},{"$f":"IF(OR(ISBLANK(sté_existante),sté_existante=\"non\",ISBLANK(An)),\" \",\"Trésorerie nette positive\")","v":" "},{"$nulls":3},{"$f":"IF(ISBLANK(tr0_positive),\" \",IF(ca_0=0,0,G18*M14*30/ca_0))","v":" "},null,{"$f":"IF(OR(ISBLANK(sté_existante),sté_existante=\"non\",ISBLANK(An)),\" \",\"Trésorerie nette négative (-)\")","v":" "},{"$nulls":3},{"$f":"IF(ISBLANK(tr0_négative),\" \",IF(ca_0=0,0,M18*M14*30/ca_0))","v":" "},null,{"$f":"IF(AND(tr0_positive>0,tr0_négative<>0),\"renseigner la trésorerie positive ou négatibe, pas les deux !\",IF(AND(tr0_positive<>0,ISBLANK(M14)),\"il est indispensable de renseigner la durée de l'exercice\",IF(AND(tr0_négative<>0,ISBLANK(M14)),\"il est indispensable de renseigner la durée de l'exercice\",\" \")))","v":" "}]
[]
[null,"Besoin ou dégagement en Fonds de Roulement prévisionnel",{"$nulls":4},{"$f":"IF(ISBLANK(An),\" \",An)","v":" "},null,null,{"$f":"IF(ISBLANK(An),\" \",An+1)","v":" "},null,null,{"$f":"IF(ISBLANK(An),\" \",An+2)","v":" "},null,null,{"$f":"IF(ISBLANK(An),\" \",An+3)","v":" "},null,null,{"$f":"IF(ISBLANK(An),\" \",An+4)","v":" "}]
[]
[null,"Délais d'écoulement  et de paiement moyens",null,null,{"$f":"IF(E23=\" \",\" \",\"Rappel\")","v":" "},null,"jours \n(à renseigner)","D",null,"jours \n(à renseigner)","D",null,"jours \n(à renseigner)","D",null,"jours \n(à renseigner)","D",null,"jours \n(à renseigner)","D"]
[{"$nulls":4},{"$f":"IF(OR(ISBLANK(sté_existante),sté_existante=\"non\"),\" \",An-1)","v":" "}]
[null,"Délai d'écoulement des stocks\nen jours d'achats HT","matières",{"$nulls":4},{"$f":"IF(OR(ISBLANK(E24),ISBLANK(G24)),\" \",G24-E24)","v":" "},null,null,{"$f":"IF(ISERROR(J24-G24),\" \",J24-G24)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(M24-J24),\" \",M24-J24)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(P24-M24),\" \",P24-M24)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(S24-P24),\" \",S24-P24)","v":{"v":0,"d":"0 j"}}]
[{"$nulls":6},{"$f":"IF(ISERROR(G24*fu_1/(durée_1*30)),\" \",G24*fu_1/(durée_1*30))","v":" "},null,null,{"$f":"IF(ISERROR(J24*fu_2/(durée_2*30)),\" \",J24*fu_2/(durée_2*30))","v":" "},null,null,{"$f":"IF(ISERROR(M24*fu_3/(durée_3*30)),\" \",M24*fu_3/(durée_3*30))","v":" "},null,null,{"$f":"IF(ISERROR(P24*fu_4/(durée_4*30)),\" \",P24*fu_4/(durée_4*30))","v":" "},null,null,{"$f":"IF(ISERROR(S24*fu_5/(durée_5*30)),\" \",S24*fu_5/(durée_5*30))","v":" "}]
[null,null,"marchandises",{"$nulls":4},{"$f":"IF(OR(ISBLANK(E26),ISBLANK(G26)),\" \",G26-E26)","v":" "},null,null,{"$f":"IF(ISERROR(J26-G26),\" \",J26-G26)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(M26-J26),\" \",M26-J26)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(P26-M26),\" \",P26-M26)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(S26-P26),\" \",S26-P26)","v":{"v":0,"d":"0 j"}}]
[{"$nulls":6},{"$f":"IF(ISERROR(G26*fs_1/(durée_1*30)),\" \",G26*fs_1/(durée_1*30))","v":" "},null,null,{"$f":"IF(ISERROR(J26*fs_2/(durée_2*30)),\" \",J26*fs_2/(durée_2*30))","v":" "},null,null,{"$f":"IF(ISERROR(M26*fs_3/(durée_3*30)),\" \",M26*fs_3/(durée_3*30))","v":" "},null,null,{"$f":"IF(ISERROR(P26*fs_4/(durée_4*30)),\" \",P26*fs_4/(durée_4*30))","v":" "},null,null,{"$f":"IF(ISERROR(S26*fs_5/(durée_5*30)),\" \",S26*fs_5/(durée_5*30))","v":" "}]
[null,"Délai d'écoulement des stocks d'encours\nde production en jours de production réalisée","biens",{"$nulls":4},{"$f":"IF(OR(ISBLANK(E28),ISBLANK(G28)),\" \",G28-E28)","v":" "},null,null,{"$f":"IF(ISERROR(J28-G28),\" \",J28-G28)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(M28-J28),\" \",M28-J28)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(P28-M28),\" \",P28-M28)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(S28-P28),\" \",S28-P28)","v":{"v":0,"d":"0 j"}}]
[{"$nulls":6},{"$f":"IF(ISERROR(G28*ca_1/(durée_1*30)),\" \",G28*ca_1/(durée_1*30))","v":" "},{"$f":"IF(OR(ISBLANK(E29),ISBLANK(G29)),\" \",G29-E29)","v":" "},null,{"$f":"IF(ISERROR(J28*ca_2/(durée_2*30)),\" \",J28*ca_2/(durée_2*30))","v":" "},null,null,{"$f":"IF(ISERROR(M28*ca_3/(durée_3*30)),\" \",M28*ca_3/(durée_3*30))","v":" "},null,null,{"$f":"IF(ISERROR(P28*ca_4/(durée_4*30)),\" \",P28*ca_4/(durée_4*30))","v":" "},null,null,{"$f":"IF(ISERROR(S28*ca_5/(durée_5*30)),\" \",S28*ca_5/(durée_5*30))","v":" "}]
[null,null,"sercices",{"$nulls":4},{"$f":"IF(OR(ISBLANK(E30),ISBLANK(G30)),\" \",G30-E30)","v":" "},null,null,{"$f":"IF(ISERROR(J30-G30),\" \",J30-G30)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(M30-J30),\" \",M30-J30)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(P30-M30),\" \",P30-M30)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(S30-P30),\" \",S30-P30)","v":{"v":0,"d":"0 j"}}]
[{"$nulls":6},{"$f":"IF(ISERROR(G30*ca_1/(durée_1*30)),\" \",G30*ca_1/(durée_1*30))","v":" "},null,null,{"$f":"IF(ISERROR(J30*ca_2/(durée_2*30)),\" \",J30*ca_2/(durée_2*30))","v":" "},null,null,{"$f":"IF(ISERROR(M30*ca_3/(durée_3*30)),\" \",M30*ca_3/(durée_3*30))","v":" "},null,null,{"$f":"IF(ISERROR(P30*ca_4/(durée_4*30)),\" \",P30*ca_4/(durée_4*30))","v":" "},null,null,{"$f":"IF(ISERROR(S30*ca_5/(durée_5*30)),\" \",S30*ca_5/(durée_5*30))","v":" "}]
[null,"Délai d'écoulement des stocks de produits finis en jours de production vendue",{"$nulls":5},{"$f":"IF(OR(ISBLANK(E32),ISBLANK(G32)),\" \",G32-E32)","v":" "},null,null,{"$f":"IF(ISERROR(J32-G32),\" \",J32-G32)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(M32-J32),\" \",M32-J32)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(P32-M32),\" \",P32-M32)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(S32-P32),\" \",S32-P32)","v":{"v":0,"d":"0 j"}}]
[{"$nulls":6},{"$f":"IF(ISERROR(G32*ca_1/(durée_1*30)),\" \",G32*ca_1/(durée_1*30))","v":" "},null,null,{"$f":"IF(ISERROR(J32*ca_2/(durée_2*30)),\" \",J32*ca_2/(durée_2*30))","v":" "},null,null,{"$f":"IF(ISERROR(M32*ca_3/(durée_3*30)),\" \",M32*ca_3/(durée_3*30))","v":" "},null,null,{"$f":"IF(ISERROR(P32*ca_4/(durée_4*30)),\" \",P32*ca_4/(durée_4*30))","v":" "},null,null,{"$f":"IF(ISERROR(S32*ca_5/(durée_5*30)),\" \",S32*ca_5/(durée_5*30))","v":" "}]
[null,"Délai moyen de paiement des clients",{"$nulls":5},{"$f":"IF(OR(ISBLANK(E34),ISBLANK(G34)),\" \",G34-E34)","v":" "},null,null,{"$f":"IF(ISERROR(J34-G34),\" \",J34-G34)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(M34-J34),\" \",M34-J34)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(P34-M34),\" \",P34-M34)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(S34-P34),\" \",S34-P34)","v":{"v":0,"d":"0 j"}}]
[{"$nulls":6},{"$f":"IF(ISERROR(IF(ISBLANK(G34),0,(ca_1*(1+tv)*G34/(durée_1*30)))),\" \",IF(ISBLANK(G34),0,(ca_1*(1+tv)*G34/(durée_1*30))))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(J34),0,(ca_2*(1+tv)*J34/(durée_2*30)))),\" \",IF(ISBLANK(J34),0,(ca_2*(1+tv)*J34/(durée_2*30))))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(M34),0,(ca_3*(1+tv)*M34/(durée_3*30)))),\" \",IF(ISBLANK(M34),0,(ca_3*(1+tv)*M34/(durée_3*30))))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(P34),0,(ca_4*(1+tv)*P34/(durée_4*30)))),\" \",IF(ISBLANK(P34),0,(ca_4*(1+tv)*P34/(durée_4*30))))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(S34),0,(ca_5*(1+tv)*S34/(durée_5*30)))),\" \",IF(ISBLANK(S34),0,(ca_5*(1+tv)*S34/(durée_5*30))))","v":{"v":0,"d":"0 "}}]
[null,"Délai moyen de paiement aux fournisseurs",{"$nulls":5},{"$f":"IF(OR(ISBLANK(E36),ISBLANK(G36)),\" \",G36-E36)","v":" "},null,null,{"$f":"IF(ISERROR(J36-G36),\" \",J36-G36)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(M36-J36),\" \",M36-J36)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(P36-M36),\" \",P36-M36)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(S36-P36),\" \",S36-P36)","v":{"v":0,"d":"0 j"}}]
[{"$nulls":6},{"$f":"IF(ISERROR(IF(ISBLANK(G36),0,(('Compte de résultat'!F16+'Compte de résultat'!F18+'Compte de résultat'!F22+'Compte de résultat'!F24+'Compte de résultat'!F25+'Compte de résultat'!F30)*(1+ta)*G36/(durée_1*30)))),0,IF(ISBLANK(G36),0,(('Compte de résultat'!F16+'Compte de résultat'!F18+'Compte de résultat'!F22+'Compte de résultat'!F24+'Compte de résultat'!F25+'Compte de résultat'!F30)*(1+ta)*G36/(durée_1*30))))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(J36),0,(('Compte de résultat'!I16+'Compte de résultat'!I18+'Compte de résultat'!I22+'Compte de résultat'!I24+'Compte de résultat'!I25+'Compte de résultat'!I30)*(1+ta)*J36/(durée_3*30)))),0,IF(ISBLANK(J36),0,(('Compte de résultat'!I16+'Compte de résultat'!I18+'Compte de résultat'!I22+'Compte de résultat'!I24+'Compte de résultat'!I25+'Compte de résultat'!I30)*(1+ta)*J36/(durée_3*30))))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(M36),0,(('Compte de résultat'!L16+'Compte de résultat'!L18+'Compte de résultat'!L22+'Compte de résultat'!L24+'Compte de résultat'!L25+'Compte de résultat'!L30)*(1+ta)*M36/(durée_3*30)))),0,IF(ISBLANK(M36),0,(('Compte de résultat'!L16+'Compte de résultat'!L18+'Compte de résultat'!L22+'Compte de résultat'!L24+'Compte de résultat'!L25+'Compte de résultat'!L30)*(1+ta)*M36/(durée_3*30))))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(P36),0,(('Compte de résultat'!O16+'Compte de résultat'!O18+'Compte de résultat'!O22+'Compte de résultat'!O24+'Compte de résultat'!O25+'Compte de résultat'!O30)*(1+ta)*P36/(durée_4*30)))),0,IF(ISBLANK(P36),0,(('Compte de résultat'!O16+'Compte de résultat'!O18+'Compte de résultat'!O22+'Compte de résultat'!O24+'Compte de résultat'!O25+'Compte de résultat'!O30)*(1+ta)*P36/(durée_4*30))))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(S36),0,(('Compte de résultat'!R16+'Compte de résultat'!R18+'Compte de résultat'!R22+'Compte de résultat'!R24+'Compte de résultat'!R25+'Compte de résultat'!R30)*(1+ta)*S36/(durée_5*30)))),0,IF(ISBLANK(S36),0,(('Compte de résultat'!R16+'Compte de résultat'!R18+'Compte de résultat'!R22+'Compte de résultat'!R24+'Compte de résultat'!R25+'Compte de résultat'!R30)*(1+ta)*S36/(durée_5*30))))","v":{"v":0,"d":"0 "}}]
[null,"Autres créances d'exploitation en jours de CA hors taxe",{"$nulls":5},{"$f":"IF(OR(ISBLANK(E38),ISBLANK(G38)),\" \",G38-E38)","v":" "},null,null,{"$f":"IF(ISERROR(J38-G38),\" \",J38-G38)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(M38-J38),\" \",M38-J38)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(P38-M38),\" \",P38-M38)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(S38-P38),\" \",S38-P38)","v":{"v":0,"d":"0 j"}}]
[{"$nulls":6},{"$f":"IF(ISERROR(ca_1*G38/(durée_1*30)),0,ca_1*G38/(durée_1*30))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(ca_2*J38/(durée_2*30)),0,ca_2*J38/(durée_2*30))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(ca_3*M38/(durée_3*30)),0,ca_3*M38/(durée_3*30))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(ca_4*P38/(durée_4*30)),0,ca_4*P38/(durée_4*30))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(ca_5*S38/(durée_5*30)),0,ca_5*S38/(durée_5*30))","v":{"v":0,"d":"0 "}}]
[null,"Dettes fiscales et sociales en jours de CA hors taxe",{"$nulls":5},{"$f":"IF(OR(ISBLANK(E40),ISBLANK(G40)),\" \",G40-E40)","v":" "},null,null,{"$f":"IF(ISERROR(J40-G40),\" \",J40-G40)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(M40-J40),\" \",M40-J40)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(P40-M40),\" \",P40-M40)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(S40-P40),\" \",S40-P40)","v":{"v":0,"d":"0 j"}}]
[{"$nulls":6},{"$f":"IF(ISERROR(ca_1*G40/(durée_1*30)),\" \",ca_1*G40/(durée_1*30))","v":" "},null,null,{"$f":"IF(ISERROR(ca_2*J40/(durée_2*30)),\" \",ca_2*J40/(durée_2*30))","v":" "},null,null,{"$f":"IF(ISERROR(ca_3*M40/(durée_3*30)),\" \",ca_3*M40/(durée_3*30))","v":" "},null,null,{"$f":"IF(ISERROR(ca_4*P40/(durée_4*30)),\" \",ca_4*P40/(durée_4*30))","v":" "},null,null,{"$f":"IF(ISERROR(ca_5*S40/(durée_5*30)),\" \",ca_5*S40/(durée_5*30))","v":" "}]
[null,"Autres dettes d'exploitation en jours de CA hors taxe",{"$nulls":5},{"$f":"IF(OR(ISBLANK(E42),ISBLANK(G42)),\" \",G42-E42)","v":" "},null,null,{"$f":"IF(ISERROR(J42-G42),\" \",J42-G42)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(M42-J42),\" \",M42-J42)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(P42-M42),\" \",P42-M42)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(S42-P42),\" \",S42-P42)","v":{"v":0,"d":"0 j"}}]
[{"$nulls":6},{"$f":"IF(ISERROR(ca_1*G42/(durée_1*30)),0,ca_1*G42/(durée_1*30))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(ca_2*J42/(durée_2*30)),0,ca_2*J42/(durée_2*30))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(ca_3*M42/(durée_3*30)),0,ca_3*M42/(durée_3*30))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(ca_4*P42/(durée_4*30)),0,ca_4*P42/(durée_4*30))","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(ca_5*S42/(durée_5*30)),0,ca_5*S42/(durée_5*30))","v":{"v":0,"d":"0 "}}]
[]
[null,"Approche de calcul du BFR d'exploitation moyen (BFRE) ou du DFRE",{"$nulls":4},{"$f":"IF(ISERROR(G25+G27+G29+G31+G33+G35-G37+G39-G41-G43),\" \",G25+G27+G29+G31+G33+G35-G37+G39-G41-G43)","v":" "},{"$f":"IF(ISERROR(IF(ca_1=0,0,G45*durée_1*30/ca_1)),0,IF(ca_1=0,0,G45*durée_1*30/ca_1))","v":{"v":0,"d":"0 j CA"}},null,{"$f":"IF(ISERROR(J25+J27+J29+J31+J33+J35-J37+J39-J41-J43),\" \",J25+J27+J29+J31+J33+J35-J37+J39-J41-J43)","v":" "},{"$f":"IF(ISERROR(IF(ca_2=0,0,J45*durée_2*30/ca_2)),0,IF(ca_2=0,0,J45*durée_2*30/ca_2))","v":{"v":0,"d":"0 j CA"}},null,{"$f":"IF(ISERROR(M25+M27+M29+M31+M33+M35-M37+M39-M41-M43),\" \",M25+M27+M29+M31+M33+M35-M37+M39-M41-M43)","v":" "},{"$f":"IF(ISERROR(IF(ca_3=0,0,M45*durée_3*30/ca_3)),0,IF(ca_3=0,0,M45*durée_3*30/ca_3))","v":{"v":0,"d":"0 j CA"}},null,{"$f":"IF(ISERROR(P25+P27+P29+P31+P33+P35-P37+P39-P41-P43),\" \",P25+P27+P29+P31+P33+P35-P37+P39-P41-P43)","v":" "},{"$f":"IF(ISERROR(IF(ca_2=0,0,P45*durée_2*30/ca_2)),0,IF(ca_2=0,0,P45*durée_2*30/ca_2))","v":{"v":0,"d":"0 j CA"}},null,{"$f":"IF(ISERROR(S25+S27+S29+S31+S33+S35-S37+S39-S41-S43),\" \",S25+S27+S29+S31+S33+S35-S37+S39-S41-S43)","v":" "},{"$f":"IF(ISERROR(IF(ca_3=0,0,S45*durée_3*30/ca_3)),0,IF(ca_3=0,0,S45*durée_3*30/ca_3))","v":{"v":0,"d":"0 j CA"}}]
[null,"Besoin ou dégagement en FR hors exploitation (en jour de CA HT, à renseigner)",{"$nulls":5},{"$f":"IF(OR(ISBLANK(E46),ISBLANK(G46)),\" \",G46-E46)","v":" "},null,null,{"$f":"IF(ISERROR(J46-G46),\" \",J46-G46)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(M46-J46),\" \",M46-J46)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(P46-M46),\" \",P46-M46)","v":{"v":0,"d":"0 j"}},null,null,{"$f":"IF(ISERROR(S46-P46),\" \",S46-P46)","v":{"v":0,"d":"0 j"}}]
[{"$nulls":6},{"$f":"IF(ISERROR(ca_1*G46/(durée_1*30)),\" \",ca_1*G46/(durée_1*30))","v":" "},null,null,{"$f":"IF(ISERROR(ca_2*J46/(durée_2*30)),\" \",ca_2*J46/(durée_2*30))","v":" "},null,null,{"$f":"IF(ISERROR(ca_3*M46/(durée_3*30)),\" \",ca_3*M46/(durée_3*30))","v":" "},null,null,{"$f":"IF(ISERROR(ca_2*P46/(durée_2*30)),\" \",ca_2*P46/(durée_2*30))","v":" "},null,null,{"$f":"IF(ISERROR(ca_3*S46/(durée_3*30)),\" \",ca_3*S46/(durée_3*30))","v":" "}]
[null,"Approche de calcul du BFR global moyen ou du DFR global moyen",{"$nulls":4},{"$f":"IF(ISERROR(G45+G47),\" \",G45+G47)","v":" "},{"$f":"IF(ISERROR(IF(ca_1=0,0,G48*durée_1*30/ca_1)),0,IF(ca_1=0,0,G48*durée_1*30/ca_1))","v":{"v":0,"d":"0 j de CA"}},null,{"$f":"IF(ISERROR(J45+J47),\" \",J45+J47)","v":" "},{"$f":"IF(ISERROR(IF(ca_2=0,0,J48*durée_2*30/ca_2)),0,IF(ca_2=0,0,J48*durée_2*30/ca_2))","v":{"v":0,"d":"0 j de CA"}},null,{"$f":"IF(ISERROR(M45+M47),\" \",M45+M47)","v":" "},{"$f":"IF(ISERROR(IF(ca_3=0,0,M48*durée_3*30/ca_3)),0,IF(ca_3=0,0,M48*durée_3*30/ca_3))","v":{"v":0,"d":"0 j de CA"}},null,{"$f":"IF(ISERROR(P45+P47),\" \",P45+P47)","v":" "},{"$f":"IF(ISERROR(IF(ca_2=0,0,P48*durée_2*30/ca_2)),0,IF(ca_2=0,0,P48*durée_2*30/ca_2))","v":{"v":0,"d":"0 j de CA"}},null,{"$f":"IF(ISERROR(S45+S47),\" \",S45+S47)","v":" "},{"$f":"IF(ISERROR(IF(ca_3=0,0,S48*durée_3*30/ca_3)),0,IF(ca_3=0,0,S48*durée_3*30/ca_3))","v":{"v":0,"d":"0 j de CA"}}]
[]
[null,"Montant du Besoin en fonds de roulement global retenu (€ à renseigner)",{"$nulls":5},{"$f":"IF(ca_1=0,0,G50*durée_1*30/ca_1)","v":{"v":0,"d":"0 j de CA"}},null,null,{"$f":"IF(ca_2=0,0,J50*durée_2*30/ca_2)","v":{"v":0,"d":"0 j de CA"}},null,null,{"$f":"IF(ca_3=0,0,M50*durée_3*30/ca_3)","v":{"v":0,"d":"0 j de CA"}},null,null,{"$f":"IF(ca_4=0,0,P50*durée_4*30/ca_4)","v":{"v":0,"d":"0 j de CA"}},null,null,{"$f":"IF(ca_5=0,0,S50*durée_5*30/ca_5)","v":{"v":0,"d":"0 j de CA"}}]
[null,"Dégagement de fonds de roulement global retenu (€ à renseigner)",{"$nulls":5},{"$f":"IF(ca_1=0,0,G51*durée_1*30/ca_1)","v":{"v":0,"d":"0 j de CA"}},null,null,{"$f":"IF(ca_2=0,0,J51*durée_2*30/ca_2)","v":{"v":0,"d":"0 j de CA"}},null,null,{"$f":"IF(ca_3=0,0,M51*durée_3*30/ca_3)","v":{"v":0,"d":"0 j de CA"}},null,null,{"$f":"IF(ca_4=0,0,P51*durée_4*30/ca_4)","v":{"v":0,"d":"0 j de CA"}},null,null,{"$f":"IF(ca_5=0,0,S51*durée_5*30/ca_5)","v":{"v":0,"d":"0 j de CA"}}]

{"sheet":"Investissements","index":2,"n_rows":86,"n_cols":21,"rows_kept":86,"merged":[[1,1,1,2],[1,3,1,20],[2,10,2,14],[2,16,2,20],[3,1,4,1],[3,2,4,4],[3,5,4,5],[3,7,3,8],[3,10,3,11],[3,13,3,14],[3,16,3,17],[3,19,3,20],[6,1,6,2],[7,1,10,1],[7,2,7,5],[8,2,8,5],[9,2,9,5],[10,2,10,5],[14,1,20,1],[14,2,14,4],[15,2,15,4],[16,2,16,4],[17,2,17,4],[18,2,18,4],[19,2,19,4],[20,2,20,4],[23,1,23,2],[24,1,25,1],[29,1,32,1],[29,2,29,4],[30,2,30,4],[31,2,31,4],[32,2,32,4],[36,1,39,1],[36,2,36,4],[37,2,37,4],[38,2,38,4],[39,2,39,4],[43,1,46,1],[43,2,43,4],[44,2,44,4],[45,2,45,4],[46,2,46,4],[50,1,53,1],[50,2,50,4],[51,2,51,4],[52,2,52,4],[53,2,53,4],[57,1,60,1],[57,2,57,4],[58,2,58,4],[59,2,59,4],[60,2,60,4],[63,1,63,2],[64,1,67,1],[64,2,64,4],[65,2,65,4],[66,2,66,4],[67,2,67,4],[71,1,71,5],[72,1,72,5],[73,1,73,5],[74,1,74,5]]}
[]
[null,{"$f":"IF(ISBLANK(entreprise),\" \",entreprise)","v":" "},null,"Programme d'investissements"]
[{"$nulls":16},"Les montants sont exprimés en € et hors TVA"]
[null,"Nature","Description \nsommaire",null,null,"Apport \nen \nnature ?",null,{"$f":"IF(ISBLANK(An),\" \",An)","v":" "},null,null,{"$f":"IF(ISBLANK(An),\" \",An+1)","v":" "},null,null,{"$f":"IF(ISBLANK(An),\" \",An+2)","v":" "},null,null,{"$f":"IF(ISBLANK(An),\" \",An+3)","v":" "},null,null,{"$f":"IF(ISBLANK(An),\" \",An+4)","v":" "}]
[{"$nulls":7},"Acquisition","Crédit-bail",null,"Acquisition","Crédit-bail",null,"Acquisition","Crédit-bail",null,"Acquisition","Crédit-bail",null,"Acquisition","Crédit-bail"]
[]
[null,"I - Investissements immatériels"]
[null,"Frais \nd'établissement","Frais de constitution"]
[null,null,"Frais d'augmentation de capital"]
[]
[]
[{"$nulls":9},"Matériel mobilier",{"$nulls":7},"Financier"]
[{"$nulls":5},"Total",null,{"$f":"SUM(H8:H11)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I8:I11)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K8:K11)","v":{"v":0,"d":"0 "}},{"$f":"SUM(L8:L11)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(N8:N11)","v":{"v":0,"d":"0 "}},{"$f":"SUM(O8:O11)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(Q8:Q11)","v":{"v":0,"d":"0 "}},{"$f":"SUM(R8:R11)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(T8:T11)","v":{"v":0,"d":"0 "}},{"$f":"SUM(U8:U11)","v":{"v":0,"d":"0 "}}]
[]
[null,"Autres \ninvestissements \nimmatériels","Brevets, marques, dessins et modèles"]
[null,null,"Autres frais de R&D (part immobilisée)"]
[null,null,"Prototypes"]
[null,null,"Droit au bail, fonds de commerce"]
[null,null,"Franchise, licence"]
[null,null,"Logiciels dissociés"]
[]
[]
[{"$nulls":5},"Total",null,{"$f":"SUM(H15:H21)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I15:I21)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K15:K21)","v":{"v":0,"d":"0 "}},{"$f":"SUM(L15:L21)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(N15:N21)","v":{"v":0,"d":"0 "}},{"$f":"SUM(O15:O21)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(Q15:Q21)","v":{"v":0,"d":"0 "}},{"$f":"SUM(R15:R21)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(T15:T21)","v":{"v":0,"d":"0 "}},{"$f":"SUM(U15:U21)","v":{"v":0,"d":"0 "}}]
[null,"Investissements matériels",{"$nulls":5},{"$f":"SUMIF(F15:F21,\"oui\",H15:H21)","v":{"v":0,"d":"0 "}}]
[null," Terrains \n et bâtiments","Terrains","superficie : "]
[null,null,"Bâtiments","superficie : "]
[]
[{"$nulls":5},"Total",null,{"$f":"SUM(H24:H26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I24:I26)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K24:K26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(L24:L26)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(N24:N26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(O24:O26)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(Q24:Q26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(R24:R26)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(T24:T26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(U24:U26)","v":{"v":0,"d":"0 "}}]
[{"$nulls":7},{"$f":"SUMIF(F25:F26,\"oui\",H25:H26)","v":{"v":0,"d":"0 "}}]
[null,"Agencements \net aménagements"]
[]
[]
[]
[]
[{"$nulls":5},"Total",null,{"$f":"SUM(H30:H33)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I30:I33)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K30:K33)","v":{"v":0,"d":"0 "}},{"$f":"SUM(L30:L33)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(N30:N33)","v":{"v":0,"d":"0 "}},{"$f":"SUM(O30:O33)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(Q30:Q33)","v":{"v":0,"d":"0 "}},{"$f":"SUM(R30:R33)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(T30:T33)","v":{"v":0,"d":"0 "}},{"$f":"SUM(U30:U33)","v":{"v":0,"d":"0 "}}]
[{"$nulls":7},{"$f":"SUMIF(F30:F33,\"oui\",H30:H33)","v":{"v":0,"d":"0 "}}]
[null,"Matériels  techniques \net outillages"]
[]
[]
[]
[]
[{"$nulls":5},"Total",null,{"$f":"SUM(H37:H40)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I37:I40)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K37:K40)","v":{"v":0,"d":"0 "}},{"$f":"SUM(L37:L40)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(N37:N40)","v":{"v":0,"d":"0 "}},{"$f":"SUM(O37:O40)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(Q37:Q40)","v":{"v":0,"d":"0 "}},{"$f":"SUM(R37:R40)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(T37:T40)","v":{"v":0,"d":"0 "}},{"$f":"SUM(U37:U40)","v":{"v":0,"d":"0 "}}]
[{"$nulls":7},{"$f":"SUMIF(F37:F40,\"oui\",H37:H40)","v":{"v":0,"d":"0 "}}]
[null,"Matériel \nde transport"]
[]
[]
[]
[]
[{"$nulls":5},"Total",null,{"$f":"SUM(H44:H47)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I44:I47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K44:K47)","v":{"v":0,"d":"0 "}},{"$f":"SUM(L44:L47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(N44:N47)","v":{"v":0,"d":"0 "}},{"$f":"SUM(O44:O47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(Q44:Q47)","v":{"v":0,"d":"0 "}},{"$f":"SUM(R44:R47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(T44:T47)","v":{"v":0,"d":"0 "}},{"$f":"SUM(U44:U47)","v":{"v":0,"d":"0 "}}]
[{"$nulls":7},{"$f":"SUMIF(F44:F47,\"oui\",H44:H47)","v":{"v":0,"d":"0 "}}]
[null,"Equipement \ninformatique"]
[]
[]
[]
[]
[{"$nulls":5},"Total",null,{"$f":"SUM(H51:H54)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I51:I54)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K51:K54)","v":{"v":0,"d":"0 "}},{"$f":"SUM(L51:L54)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(N51:N54)","v":{"v":0,"d":"0 "}},{"$f":"SUM(O51:O54)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(Q51:Q54)","v":{"v":0,"d":"0 "}},{"$f":"SUM(R51:R54)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(T51:T54)","v":{"v":0,"d":"0 "}},{"$f":"SUM(U51:U54)","v":{"v":0,"d":"0 "}}]
[{"$nulls":7},{"$f":"SUMIF(F51:F54,\"oui\",H51:H54)","v":{"v":0,"d":"0 "}}]
[null,"Matériel\nmobilier \nde bureau"]
[]
[]
[]
[]
[{"$nulls":5},"Total",null,{"$f":"SUM(H58:H61)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I58:I61)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K58:K61)","v":{"v":0,"d":"0 "}},{"$f":"SUM(L58:L61)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(N58:N61)","v":{"v":0,"d":"0 "}},{"$f":"SUM(O58:O61)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(Q58:Q61)","v":{"v":0,"d":"0 "}},{"$f":"SUM(R58:R61)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(T58:T61)","v":{"v":0,"d":"0 "}},{"$f":"SUM(U58:U61)","v":{"v":0,"d":"0 "}}]
[null,"Investissements financiers",{"$nulls":5},{"$f":"SUMIF(F58:F61,\"oui\",H58:H61)","v":{"v":0,"d":"0 "}}]
[null,"Investissements \nfinanciers","Dépôt de garantie"]
[null,null,"Titres de participation"]
[]
[]
[]
[{"$nulls":5},"Total",null,{"$f":"SUM(H65:H68)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I65:I68)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K65:K68)","v":{"v":0,"d":"0 "}},{"$f":"SUM(L65:L68)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(N65:N68)","v":{"v":0,"d":"0 "}},{"$f":"SUM(O65:O68)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(Q65:Q68)","v":{"v":0,"d":"0 "}},{"$f":"SUM(R65:R68)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(T65:T68)","v":{"v":0,"d":"0 "}},{"$f":"SUM(U65:U68)","v":{"v":0,"d":"0 "}}]
[{"$nulls":7},{"$f":"SUMIF(F65:F68,\"oui\",H65:H68)","v":{"v":0,"d":"0 "}}]
[null,"Récapitualtif des investissements",{"$nulls":5},"Acquisition","Crédit-bail",null,"Acquisition","Crédit-bail",null,"Acquisition","Crédit-bail",null,"Acquisition","Crédit-bail",null,"Acquisition","Crédit-bail"]
[null," Total des investissements immatériels",{"$nulls":5},{"$f":"H13+H23","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},null,{"$f":"K13+K23","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},null,{"$f":"N13+N23","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},null,{"$f":"Q13+Q23","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},null,{"$f":"T13+T23","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "}]
[null," Total des investissements matériels",{"$nulls":5},{"$f":"H28+H35+H42+H49+H56+H63","v":{"v":0,"d":"0 "}},{"$f":"I28+I35+I42+I49+I56+I63","v":{"v":0,"d":"0 "}},null,{"$f":"K28+K35+K42+K49+K56+K63","v":{"v":0,"d":"0 "}},{"$f":"L28+L35+L42+L49+L56+L63","v":{"v":0,"d":"0 "}},null,{"$f":"N28+N35+N42+N49+N56+N63","v":{"v":0,"d":"0 "}},{"$f":"O28+O35+O42+O49+O56+O63","v":{"v":0,"d":"0 "}},null,{"$f":"Q28+Q35+Q42+Q49+Q56+Q63","v":{"v":0,"d":"0 "}},{"$f":"R28+R35+R42+R49+R56+R63","v":{"v":0,"d":"0 "}},null,{"$f":"T28+T35+T42+T49+T56+T63","v":{"v":0,"d":"0 "}},{"$f":"U28+U35+U42+U49+U56+U63","v":{"v":0,"d":"0 "}}]
[null," Total des investissements financiers",{"$nulls":5},{"$f":"H70","v":{"v":0,"d":"0 "}},{"$f":"I70","v":{"v":0,"d":"0 "}},null,{"$f":"K70","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},null,{"$f":"N70","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},null,{"$f":"Q70","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},null,{"$f":"T70","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "}]
[]
[{"$nulls":5},"Total",null,{"$f":"SUM(H72:H75)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I72:I75)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K72:K75)","v":{"v":0,"d":"0 "}},{"$f":"SUM(L72:L75)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(N72:N75)","v":{"v":0,"d":"0 "}},{"$f":"SUM(O72:O75)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(Q72:Q75)","v":{"v":0,"d":"0 "}},{"$f":"SUM(R72:R75)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(T72:T75)","v":{"v":0,"d":"0 "}},{"$f":"SUM(U72:U75)","v":{"v":0,"d":"0 "}}]
[{"$nulls":7},{"$f":"H24+H29+H36+H43+H50+H57+H64+H71","v":{"v":0,"d":"0 "}}]
{"$rows_empty":7}
[null,"Financier","Immatériel","Matériel-mobilier","Immobilier",null,null,"Financier",null,"Matériel mobilier","Immobilier",{"$nulls":5},"Immobilier"]

{"sheet":"Emprunts","index":3,"n_rows":36,"n_cols":18,"rows_kept":36,"merged":[[1,1,1,17],[3,1,3,5],[3,7,3,11],[3,13,3,17],[5,3,5,4],[5,9,5,10],[5,15,5,16],[7,3,7,4],[7,9,7,10],[7,15,7,16],[8,1,8,2],[8,7,8,8],[8,13,8,14]]}
[]
[null,"Tableaux de remboursement d'emprunts - annuités constantes"]
[]
[null,"Emprunt n°1",{"$nulls":5},"Emprunt n°2",{"$nulls":5},"Emprunt n°3"]
[]
[null,"Montant",null,"Taux annuel",{"$nulls":3},"Montant",null,"Taux annuel",{"$nulls":3},"Montant",null,"Taux annuel"]
[]
[null,"Durée",null,"Différé (mois)",{"$nulls":3},"Durée",null,"Différé (mois)",{"$nulls":3},"Durée",null,"Différé (mois)"]
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[null,"▪ Investissements matériels",null,null,{"$f":"Investissements!I74","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E13/E11),\" \",E13/E11)","v":" "},null,{"$f":"Investissements!L74","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H13/H11),\" \",H13/H11)","v":" "},null,{"$f":"Investissements!O74","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K13/K11),\" \",K13/K11)","v":" "},null,{"$f":"Investissements!R74","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N13/N11),\" \",N13/N11)","v":" "},null,{"$f":"Investissements!U74","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(Q13/Q11),\" \",Q13/Q11)","v":" "}]
[null,"▪ Investissements financiers",null,null,{"$f":"Investissements!I75","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E14/E11),\" \",E14/E11)","v":" "},null,{"$f":"Investissements!L75","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H14/H11),\" \",H14/H11)","v":" "},null,{"$f":"Investissements!O75","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K14/K11),\" \",K14/K11)","v":" "},null,{"$f":"Investissements!R75","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N14/N11),\" \",N14/N11)","v":" "},null,{"$f":"Investissements!U75","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(Q14/Q11),\" \",Q14/Q11)","v":" "}]
[null," Besoin en \n fonds de roulement "," ▪ Constitution si nouvelle entreprise",null,{"$f":"IF(sté_existante=\"oui\",0,bfr_1)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(IF(E15=0,\" \",E15/E21)),\" \",IF(E15=0,\" \",E15/E21))","v":" "}]
[null,null," ▪ Evolution (+ ou -)",null,{"$f":"IF(sté_existante=\"oui\",bfr_1-bfr_0,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E16/E21),\" \",E16/E21)","v":" "},null,{"$f":"bfr_2-bfr_1","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H16/H21),\" \",H16/H21)","v":" "},null,{"$f":"bfr_3-bfr_2","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K16/K21),\" \",K16/K21)","v":" "},null,{"$f":"bfr_4-bfr_3","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N16/N21),\" \",N16/N21)","v":" "},null,{"$f":"bfr_5-bfr_4","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(Q16/Q21),\" \",Q16/Q21)","v":" "}]
[null,"Capacité d'autofinancement négative",null,null,{"$f":"IF(caf_1>0,0,caf_1/-1)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E17/E21),\" \",E17/E21)","v":" "},null,{"$f":"IF(caf_2>0,0,caf_2/-1)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H17/H21),\" \",H17/H21)","v":" "},null,{"$f":"IF(caf_3>0,0,caf_3/-1)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K17/K21),\" \",K17/K21)","v":" "},null,{"$f":"IF(caf_4>0,0,caf_4/-1)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N17/N21),\" \",N17/N21)","v":" "},null,{"$f":"IF(caf_5>0,0,caf_5/-1)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(Q17/Q21),\" \",Q17/Q21)","v":" "}]
[null,"Distribution de dividendes",{"$nulls":3},{"$f":"IF(ISERROR(E18/E21),\" \",E18/E21)","v":" "},null,null,{"$f":"IF(ISERROR(H18/H21),\" \",H18/H21)","v":" "},null,null,{"$f":"IF(ISERROR(K18/K21),\" \",K18/K21)","v":" "},null,null,{"$f":"IF(ISERROR(N18/N21),\" \",N18/N21)","v":" "},null,null,{"$f":"IF(ISERROR(Q18/Q21),\" \",Q18/Q21)","v":" "}]
[null,"Remboursement du capital des emprunts",{"$nulls":3},{"$f":"IF(ISERROR(E19/E21),\" \",E19/E21)","v":" "},null,null,{"$f":"IF(ISERROR(H19/H21),\" \",H19/H21)","v":" "},null,null,{"$f":"IF(ISERROR(K19/K21),\" \",K19/K21)","v":" "},null,null,{"$f":"IF(ISERROR(N19/N21),\" \",N19/N21)","v":" "},null,null,{"$f":"IF(ISERROR(Q19/Q21),\" \",Q19/Q21)","v":" "}]
[null,"Remboursement du capital des comptes courants",{"$nulls":3},{"$f":"IF(ISERROR(E20/E21),\" \",E20/E21)","v":" "},null,null,{"$f":"IF(ISERROR(H20/H21),\" \",H20/H21)","v":" "},null,null,{"$f":"IF(ISERROR(K20/K21),\" \",K20/K21)","v":" "},null,null,{"$f":"IF(ISERROR(N20/N21),\" \",N20/N21)","v":" "},null,null,{"$f":"IF(ISERROR(Q20/Q21),\" \",Q20/Q21)","v":" "}]
[null,"Total des besoins",null,null,{"$f":"E7+E11+E15+E16+E17+E18+E19+E20","v":{"v":0,"d":"0 "}},{"$f":"IF(E21<>0,100%,\" \")","v":" "},null,{"$f":"H7+H11+H16+H17+H18+H19+H20","v":{"v":0,"d":"0 "}},{"$f":"IF(H21<>0,100%,\" \")","v":" "},null,{"$f":"K7+K11+K16+K17+K18+K19+K20","v":{"v":0,"d":"0 "}},{"$f":"IF(K21<>0,100%,\" \")","v":" "},null,{"$f":"N7+N11+N16+N17+N18+N19+N20","v":{"v":0,"d":"0 "}},{"$f":"IF(N21<>0,100%,\" \")","v":" "},null,{"$f":"Q7+Q11+Q16+Q17+Q18+Q19+Q20","v":{"v":0,"d":"0 "}},{"$f":"IF(Q21<>0,100%,\" \")","v":" "}]
[]
[null,"Ressources",null,null,"Ressources",null,null,"Ressources",null,null,"Ressources",null,null,"Ressources",null,null,"Ressources"]
[]
[null,"▪ Apports en nature",null,null,{"$f":"IF(ISERROR(nature),0,nature)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E25/E27),\" \",E25/E27)","v":" "},null,null,{"$f":"IF(ISERROR(H25/H27),\" \",H25/H27)","v":" "},null,null,{"$f":"IF(ISERROR(K25/K27),\" \",K25/K27)","v":" "},null,null,{"$f":"IF(ISERROR(N25/N27),\" \",N25/N27)","v":" "},null,null,{"$f":"IF(ISERROR(Q25/Q27),\" \",Q25/Q27)","v":" "}]
[null,"▪ Apports en numéraire",{"$nulls":3},{"$f":"IF(ISERROR(E26/E27),\" \",E26/E27)","v":" "},null,null,{"$f":"IF(ISERROR(H26/H27),\" \",H26/H27)","v":" "},null,null,{"$f":"IF(ISERROR(K26/K27),\" \",K26/K27)","v":" "},null,null,{"$f":"IF(ISERROR(N26/N27),\" \",N26/N27)","v":" "},null,null,{"$f":"IF(ISERROR(Q26/Q27),\" \",Q26/Q27)","v":" "}]
[null,"Capital",null,null,{"$f":"SUM(E25:E26)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E27/E36),\" \",E27/E36)","v":" "},null,{"$f":"SUM(H25:H26)","v":{"v":0,"d":"0 "}},null,null,{"$f":"SUM(K25:K26)","v":{"v":0,"d":"0 "}},null,null,{"$f":"SUM(N25:N26)","v":{"v":0,"d":"0 "}},null,null,{"$f":"SUM(Q25:Q26)","v":{"v":0,"d":"0 "}}]
[null,"Cession d'actifs immobilisés",null,null,{"$f":"cession_1","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E28/E36),\" \",E28/E36)","v":" "},null,{"$f":"cession_2","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H28/H36),\" \",H28/H36)","v":" "},null,{"$f":"cession_3","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K28/K36),\" \",K28/K36)","v":" "},null,{"$f":"cession_2","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N28/N36),\" \",N28/N36)","v":" "},null,{"$f":"cession_3","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(Q28/Q36),\" \",Q28/Q36)","v":" "}]
[null,"Subventions d'équipement",{"$nulls":3},{"$f":"IF(ISERROR(E29/E36),\" \",E29/E36)","v":" "},null,null,{"$f":"IF(ISERROR(H29/H36),\" \",H29/H36)","v":" "},null,null,{"$f":"IF(ISERROR(K29/K36),\" \",K29/K36)","v":" "},null,null,{"$f":"IF(ISERROR(N29/N36),\" \",N29/N36)","v":" "},null,null,{"$f":"IF(ISERROR(Q29/Q36),\" \",Q29/Q36)","v":" "}]
[null,"Comptes courants d'associés",{"$nulls":3},{"$f":"IF(ISERROR(E30/E36),\" \",E30/E36)","v":" "},null,null,{"$f":"IF(ISERROR(H30/H36),\" \",H30/H36)","v":" "},null,null,{"$f":"IF(ISERROR(K30/K36),\" \",K30/K36)","v":" "},null,null,{"$f":"IF(ISERROR(N30/N36),\" \",N30/N36)","v":" "},null,null,{"$f":"IF(ISERROR(Q30/Q36),\" \",Q30/Q36)","v":" "}]
[null,"Emprunt bancaire à moyen terme et à long terme",{"$nulls":3},{"$f":"IF(ISERROR(E31/E36),\" \",E31/E36)","v":" "},null,null,{"$f":"IF(ISERROR(H31/H36),\" \",H31/H36)","v":" "},null,null,{"$f":"IF(ISERROR(K31/K36),\" \",K31/K36)","v":" "},null,null,{"$f":"IF(ISERROR(N31/N36),\" \",N31/N36)","v":" "},null,null,{"$f":"IF(ISERROR(Q31/Q36),\" \",Q31/Q36)","v":" "}]
[null,"Crédit-bail",null,null,{"$f":"créditbail_1","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E32/E36),\" \",E32/E36)","v":" "},null,{"$f":"créditbail_2","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H32/H36),\" \",H32/H36)","v":" "},null,{"$f":"créditbail_3","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K32/K36),\" \",K32/K36)","v":" "},null,{"$f":"créditbail_4","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N32/N36),\" \",N32/N36)","v":" "},null,{"$f":"créditbail_5","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(Q32/Q36),\" \",Q32/Q36)","v":" "}]
[null," Dégagement de\n fonds de roulement "," ▪ Constitution si nouvelle entreprise",null,{"$f":"IF(sté_existante=\"oui\",0,dfr_1)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(IF(E33=0,\" \",E33/E36)),\" \",IF(E33=0,\" \",E33/E36))","v":" "}]
[null,null," ▪ Evolution (+ ou -)",null,{"$f":"IF(sté_existante=\"oui\",dfr_1-dfr_0,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E34/E36),\" \",E34/E36)","v":" "},null,{"$f":"dfr_2-dfr_1","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H34/H36),\" \",H34/H36)","v":" "},null,{"$f":"dfr_3-dfr_2","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K34/K36),\" \",K34/K36)","v":" "},null,{"$f":"dfr_4-dfr_3","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N34/N36),\" \",N34/N36)","v":" "},null,{"$f":"dfr_5-dfr_4","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(Q34/Q36),\" \",Q34/Q36)","v":" "}]
[null,"Capacité d'autofinancement",null,null,{"$f":"IF(caf_1<0,0,caf_1)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E35/E36),\" \",E35/E36)","v":" "},null,{"$f":"IF(caf_2<0,0,caf_2)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H35/H36),\" \",H35/H36)","v":" "},null,{"$f":"IF(caf_3<0,0,caf_3)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K35/K36),\" \",K35/K36)","v":" "},null,{"$f":"IF(caf_4<0,0,caf_4)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N35/N36),\" \",N35/N36)","v":" "},null,{"$f":"IF(caf_5<0,0,caf_5)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(Q35/Q36),\" \",Q35/Q36)","v":" "}]
[null,"Total des ressources",null,null,{"$f":"SUM(E27:E35)","v":{"v":0,"d":"0 "}},{"$f":"IF(E36<>0,100%,\" \")","v":" "},null,{"$f":"SUM(H27:H35)","v":{"v":0,"d":"0 "}},{"$f":"IF(H36<>0,100%,\" \")","v":" "},null,{"$f":"SUM(K27:K35)","v":{"v":0,"d":"0 "}},{"$f":"IF(K36<>0,100%,\" \")","v":" "},null,{"$f":"SUM(N27:N35)","v":{"v":0,"d":"0 "}},{"$f":"IF(N36<>0,100%,\" \")","v":" "},null,{"$f":"SUM(Q27:Q35)","v":{"v":0,"d":"0 "}},{"$f":"IF(Q36<>0,100%,\" \")","v":" "}]
[]
[null,"Solde annuel   (Ressources - Emplois)",null,null,{"$f":"E36-E21","v":{"v":0,"d":"0 "}},null,null,{"$f":"H36-H21","v":{"v":0,"d":"0 "}},null,null,{"$f":"K36-K21","v":{"v":0,"d":"0 "}},null,null,{"$f":"N36-N21","v":{"v":0,"d":"0 "}},null,null,{"$f":"Q36-Q21","v":{"v":0,"d":"0 "}}]
[null,"Solde cumulé",null,null,{"$f":"IF(sté_existante=\"oui\",E38+tr0_positive+tr0_négative,E38)","v":{"v":0,"d":"0 "}},null,null,{"$f":"E39+H38","v":{"v":0,"d":"0 "}},null,null,{"$f":"H39+K38","v":{"v":0,"d":"0 "}},null,null,{"$f":"K39+N38","v":{"v":0,"d":"0 "}},null,null,{"$f":"N39+Q38","v":{"v":0,"d":"0 "}}]

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[]
[null,"Aide au calcul de la masse salariale - répartition des charges de personnel"]
[]
[null," 1er exercice - durée :",{"$f":"IF(ISBLANK(durée_1),\" \",durée_1)","v":" "}]
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[null," Administration",{"$nulls":47}," ",{"v":0,"d":"0 "},null,{"v":0,"d":"0 "}," ",{"v":0,"d":"0 "}]
[null," Recherche & Développement",{"$nulls":47}," ",{"v":0,"d":"0 "},null,{"v":0,"d":"0 "}," ",{"v":0,"d":"0 "}]
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[{"$nulls":49}," ",{"v":0,"d":"0 "},null,{"v":0,"d":"0 "}," ",{"v":0,"d":"0 "}]
[null,"Total",null,{"$f":"SUM(D8:D15)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(E8:E12)","v":{"v":0,"d":"0 "}},{"$f":"SUM(F8:F15)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(G8:G12)","v":{"v":0,"d":"0 "}},{"$f":"SUM(H8:H15)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0 "},{"$f":"SUM(J8:J15)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0 "},{"$f":"SUM(L8:L15)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0 "},{"$f":"SUM(N8:N15)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0 "},{"$f":"SUM(P8:P15)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0 "},{"$f":"SUM(R8:R15)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0 "},{"$f":"SUM(T8:T15)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0 "},{"$f":"SUM(V8:V15)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0 "},{"$f":"SUM(X8:X15)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0 "},{"$f":"SUM(Z8:Z15)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0 "},{"$f":"SUM(AB8:AB15)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0 "},{"$f":"SUM(AD8:AD15)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0 "},{"$f":"SUM(AF8:AF15)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0 "},{"$f":"SUM(AH8:AH15)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(AI8:AI12)","v":{"v":0,"d":"0 "}},{"$f":"SUM(AJ8:AJ15)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(AK8:AK12)","v":{"v":0,"d":"0 "}},{"$f":"SUM(AL8:AL15)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(AM8:AM12)","v":{"v":0,"d":"0 "}},{"$f":"SUM(AN8:AN15)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(AO8:AO12)","v":{"v":0,"d":"0 "}},{"$f":"SUM(AP8:AP15)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(AQ8:AQ12)","v":{"v":0,"d":"0 "}},{"$f":"SUM(AR8:AR15)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(AS8:AS12)","v":{"v":0,"d":"0 "}},{"$f":"SUM(AT8:AT15)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(AU8:AU12)","v":{"v":0,"d":"0 "}},{"$f":"SUM(AV8:AV15)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(AW8:AW12)","v":{"v":0,"d":"0 "}},{"$f":"SUM(AX8:AX15)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(AY8:AY12)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(BA16/AY16),\" \",BA16/AY16)","v":" "},{"$f":"SUM(BA8:BA15)","v":{"v":0,"d":"0 "}},{"$f":"SUM(BB8:BB15)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0 "}]
[]
[null," 2° exercice - durée :",{"$f":"IF(ISBLANK(durée_2),\" \",durée_2)","v":" "}]
[]
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[null," Administration",{"$nulls":25}," ",{"v":0,"d":"0 "},null,{"v":0,"d":"0 "}," ",{"v":0,"d":"0 "}]
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[{"$nulls":27}," ",{"v":0,"d":"0 "},null,{"v":0,"d":"0 "}," ",{"v":0,"d":"0 "}]
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[{"$nulls":27}," ",{"v":0,"d":"0 "},null,{"v":0,"d":"0 "}," ",{"v":0,"d":"0 "}]
[null,"Total",null,{"$f":"SUM(D22:D29)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(E22:E26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(F22:F29)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(G22:G26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(H22:H29)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(I22:I26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(J22:J29)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(K22:K26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(L22:L29)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(M22:M26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(N22:N29)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(O22:O26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P22:P29)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(Q22:Q26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(R22:R29)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(S22:S26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(T22:T29)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(U22:U26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(V22:V29)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(W22:W26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(X22:X29)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(Y22:Y26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(Z22:Z29)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(AA22:AA26)","v":{"v":0,"d":"0 "}},{"$f":"SUM(AB22:AB29)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(AC22:AC26)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(AE30/AC30),\" \",AE30/AC30)","v":" "},{"$f":"SUM(AE22:AE29)","v":{"v":0,"d":"0 "}},{"$f":"SUM(AF22:AF29)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0 "}]
[]
[null," 3° exercice - durée :",{"$f":"IF(ISBLANK(durée_3),\" \",durée_3)","v":" "}]
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[]
[null,"4° exercice - durée :",{"$f":"IF(ISBLANK(durée_4),\" \",durée_4)","v":" "}]
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[]
[null," 5° exercice - durée :",{"$f":"IF(ISBLANK(durée_5),\" \",durée_5)","v":" "}]
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[null,null,"Remboursement de crédit de tva",{"$f":"'Budget tva'!C18","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!D18","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!E18","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!F18","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!G18","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!H18","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!I18","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!J18","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!K18","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!L18","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!M18","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!N18","v":{"v":0,"d":"0 "}}]
[]
[null,null,"Cession d'actifs"]
[null,null,"Poduits financiers"]
[]
[]
[null,"Total encaissements",null,{"$f":"SUM(D6:D18)","v":{"v":0,"d":"0 "}},{"$f":"SUM(E6:E18)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"SUM(U6:U18)","v":{"v":0,"d":"0 "}}]
[null,"DECAISSEMENTS","Fournisseurs/achats budgétés",{"$f":"'Décaissement des achats 1°année'!R6","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R7","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R8","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R9","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R10","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R11","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R12","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R13","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R14","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R15","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R16","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R17","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R18","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R19","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R20","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R21","v":{"v":0,"d":"0 "}},{"$f":"'Décaissement des achats 1°année'!R22","v":{"v":0,"d":"0 "}},null,{"$f":"IF(SUM(D20:U20)=achats_ttc,\"ok\",SUM(D20:U20)-achats_ttc)","v":"ok"}]
[null,null,"Fournisseurs/achats antérieurs"]
[null,null,"Ajustements éventuels/fournisseurs"]
[null,null,"Echéances de crédit-bail TTC"]
[null,null,"Loyers TTC"]
[null,null,"Assurances"]
[null,null,"Fournisseurs/autres achats et services"]
[null,null,"Impôts & taxes"]
[null,null,"Impôt sur les sociétés"]
[null,null,"Salaires nets"]
[null,null,"Charges sociales "]
[null,null,"Fournisseurs d'immobilisations"]
[null,null,"Paiement tva",{"$f":"'Budget tva'!C20","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!D20","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!E20","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!F20","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!G20","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!H20","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!I20","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!J20","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!K20","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!L20","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!M20","v":{"v":0,"d":"0 "}},{"$f":"'Budget tva'!N20","v":{"v":0,"d":"0 "}}]
[]
[null,null,"Échéances d'emprunts"]
[null,null,"Remboursement compte courants"]
[null,null,"Dividendes"]
[null,null,"Agios et frais bancaires"]
[]
[null,"Total décaissements",null,{"$f":"SUM(D20:D38)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[]
[null,"Solde de trésorerie en fin de mois",null,{"$f":"D5+D19-D39","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[{"$nulls":3},{"$f":"D41/1000","v":0},{"$f":"E41/1000","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]