{"id":934,"date":"2019-05-23T07:55:27","date_gmt":"2019-05-23T07:55:27","guid":{"rendered":"http:\/\/coone-accountants.mailbox-marketing2.be\/?p=934"},"modified":"2019-05-23T07:55:27","modified_gmt":"2019-05-23T07:55:27","slug":"importance-du-plan-financier-dans-le-cadre-du-nouveau-code-des-societes-et-des-associations-02-05-2019","status":"publish","type":"post","link":"https:\/\/www.coone-accountants.be\/fr\/belang-van-het-financieel-plan-in-het-kader-van-het-nieuwe-wetboek-van-vennootschappen-en-verenigingen-02-05-2019\/","title":{"rendered":"Importance du plan financier dans le cadre du nouveau code des soci\u00e9t\u00e9s et associations (02\/05\/2019)."},"content":{"rendered":"
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ans la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (\"bv\") qui remplace la \"bvba\", la notion de capital a \u00e9t\u00e9 supprim\u00e9e. Ainsi, il n'est plus n\u00e9cessaire de disposer d'un capital minimum obligatoire de 18.550 euros lors de la constitution de la soci\u00e9t\u00e9. En revanche, les fondateurs doivent fournir un capital initial suffisant pour l'activit\u00e9 que la soci\u00e9t\u00e9 souhaite d\u00e9velopper. En contrepartie de la suppression du capital minimum obligatoire, le l\u00e9gislateur exige un plan financier plus d\u00e9taill\u00e9.<\/span><\/div>\n<\/div>\n
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Le contenu minimum du nouveau plan financier est d\u00e9termin\u00e9 par le nouveau Code des soci\u00e9t\u00e9s lui-m\u00eame et se compose de sept parties :<\/span><\/div>\n<\/div>\n
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<\/div>\n<\/div>\n
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    Une description pr\u00e9cise de l'activit\u00e9 pr\u00e9vue ;<\/span><\/div>\n<\/li>\n
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    un aper\u00e7u de toutes les sources de financement au moment de la constitution (y compris les garanties fournies) ;<\/span><\/div>\n<\/li>\n
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    un bilan d'ouverture \u00e9tabli selon un calendrier \u00e0 d\u00e9terminer par le Roi et des bilans pr\u00e9visionnels apr\u00e8s 12 et 24 mois ;<\/span><\/div>\n<\/li>\n
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    un compte de r\u00e9sultat pr\u00e9visionnel apr\u00e8s 12 et 24 mois, \u00e9tabli selon un calendrier \u00e0 d\u00e9terminer par le Roi ;<\/span><\/div>\n<\/li>\n
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    un budget des recettes et des d\u00e9penses pr\u00e9vues pour une p\u00e9riode d'au moins deux ans \u00e0 compter de la date d'\u00e9tablissement ;<\/span><\/div>\n<\/li>\n
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    Une description des hypoth\u00e8ses prises en compte pour estimer les ventes et la rentabilit\u00e9 pr\u00e9vues ;<\/span><\/div>\n<\/li>\n
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    le cas \u00e9ch\u00e9ant, le nom de l'expert externe qui a particip\u00e9 \u00e0 l'\u00e9laboration du plan financier.<\/span><\/div>\n<\/li>\n<\/ul>\n
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    <\/div>\n<\/div>\n
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    L'intention du l\u00e9gislateur n'\u00e9tait pas de rendre obligatoire l'\u00e9laboration du plan financier par un professionnel de l'\u00e9conomie (du moins pas d'augmenter les co\u00fbts de constitution). Toutefois, dans la pratique, la complexit\u00e9 accrue du plan financier rend tr\u00e8s probable le recours \u00e0 un comptable, car seul un professionnel de l'\u00e9conomie sera en mesure de pr\u00e9parer un plan financier de mani\u00e8re qualitative.<\/span><\/div>\n<\/div>\n
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    <\/div>\n<\/div>\n
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    Bien qu'un capital minimum reste obligatoire pour les SA, m\u00eame dans ce cas, un plan financier doit \u00eatre \u00e9tabli conform\u00e9ment au sch\u00e9ma ci-dessus en 7 sections<\/span><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

    n de besloten vennootschap (\u201cbv\u201d) die de \u201cbvba\u201d vervangt, is het begrip kapitaal geschrapt. Het is dus niet meer nodig om bij de oprichting van de vennootschap over een verplicht minimumkapitaal van 18.550 euro te beschikken. Aan de andere kant moeten de oprichters voldoende startkapitaal leveren voor de activiteit die de vennootschap wil ontwikkelen. In […]<\/p>\n","protected":false},"author":2,"featured_media":837,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-934","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-geen-onderdeel-van-een-categorie"],"_links":{"self":[{"href":"https:\/\/www.coone-accountants.be\/fr\/wp-json\/wp\/v2\/posts\/934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coone-accountants.be\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coone-accountants.be\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coone-accountants.be\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coone-accountants.be\/fr\/wp-json\/wp\/v2\/comments?post=934"}],"version-history":[{"count":1,"href":"https:\/\/www.coone-accountants.be\/fr\/wp-json\/wp\/v2\/posts\/934\/revisions"}],"predecessor-version":[{"id":935,"href":"https:\/\/www.coone-accountants.be\/fr\/wp-json\/wp\/v2\/posts\/934\/revisions\/935"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coone-accountants.be\/fr\/wp-json\/wp\/v2\/media\/837"}],"wp:attachment":[{"href":"https:\/\/www.coone-accountants.be\/fr\/wp-json\/wp\/v2\/media?parent=934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coone-accountants.be\/fr\/wp-json\/wp\/v2\/categories?post=934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coone-accountants.be\/fr\/wp-json\/wp\/v2\/tags?post=934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}