Start - Business Model performant, Business Plan convaincant - 1re - 133

,,L'excédent

brut d'exploitation

C'est un montant qui est très important pour le lecteur de votre business plan.
Il représente la trésorerie qui va être dégagée (ou perdue) par votre entreprise
chaque année. Si l'on peut comprendre que ce montant soit négatif les premières années, il est essentiel que votre entreprise dégage un flux de trésorerie positif passé les dépenses des premières années.

,,Le

résultat d'exploitation

C'est votre excédent brut exploitation net des éléments qui ont une incidence
sur la rentabilité, mais pas sur la trésorerie. On y retrouve l'amortissement de
vos immobilisations. Ce sont les biens dans lesquels vous avez investi et qui
sont nécessaires pour faire tourner votre entreprise sur le long terme.
Vous achetez ces biens à un instant T (en grande partie lors du lancement de
votre activité) et vous allez continuer à les utiliser sur plusieurs années. Pour
refléter le fait que l'avantage économique de cet investissement va perdurer sur plusieurs années, vous allez pouvoir amortir ce bien en conséquence
(c'est-à-dire constater une fraction du prix dans votre compte de résultat pendant plusieurs années).
Les charges financières sont les intérêts des emprunts que vous allez payer
aux banques et à vos financeurs. L'impôt sur les sociétés est calculé sur votre
résultat avant impôt. Ces derniers éléments permettent d'arriver à votre
résultat net prévisionnel. Il correspond au montant que vous allez pouvoir
réaffecter en réserves pour financer le développement de votre entreprise ou
distribuer en dividendes à vos actionnaires.
À partir de ce compte de résultat prévisionnel, votre investisseur va pouvoir
calculer la trésorerie excédentaire qui sera effectivement dégagée par votre
entreprise. Cela lui permettra de s'assurer que vous allez pouvoir lui rembourser les emprunts que vous aurez souscrits ou lui verser les dividendes
qu'il attend au titre de son investissement.

L'étude financière : valider la viabilité de votre entreprise

133



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