Cession Commerce

Qu'est ce que le résultat net du compte de résultat ?

Par Xavier
Le 17/08/2009 à 23h17

Bonjour,
J'envisage de reprendre un commerce, j'aimerais savoir si le résultat net du compte de résultat est ce qu'il nous reste (dans notre poche) une fois déduit toutes les charges, les salaires et le remboursement de l'emprunt ? J'attends votre réponse,merci beaucoup..

M. Joël LOPEZ

Expert-comptable

Email : blm.conseil@wanadoo.fr

cabinet BLM Conseil
105, rue Henri Pauquet 60 100 Creil

Tél : 03 44 55 09 86

Bonjour,

Attention il ne faut pas confondre résultat et trésorerie ! Le résultat n'est pas ce qui "vous reste dans la poche".

Prenons un exemple simple pour que vous puissiez appréhender les deux notions.

Vous vendez à un client et vous lui accordez un délai de paiement de 60 jours. Cela est bien dans votre résultat puisque la facture est faite et la livraison assurée mais ce n'est pas encore dans votre trésorerie. Il faudra attendre 60 jours pour que cela devienne de la trésorerie.

Vous aurez compris qu'il existe de nombreux cas de décalage.

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