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	<title>FranBizPlan</title>
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	<description>Elaborez un business plan professionnel et convaincant !</description>
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		<title>MODÈLE DE BUSINESS PLAN BAR A THÈME</title>
		<link>http://franbizplan.franprofits.com/modeles-de-business-plan/modele-de-business-plan-hotellerie-restauration/modele-de-business-plan-bar-a-theme/</link>
		<comments>http://franbizplan.franprofits.com/modeles-de-business-plan/modele-de-business-plan-hotellerie-restauration/modele-de-business-plan-bar-a-theme/#comments</comments>
		<pubDate>Thu, 03 Feb 2011 16:22:23 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Hotellerie restauration]]></category>
		<category><![CDATA[Business plan bar à thème]]></category>
		<category><![CDATA[Exemple de business plan bar à thème]]></category>
		<category><![CDATA[Modèle de business plan bar à thème]]></category>

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		<description><![CDATA[Le métier “Champ’s”, Bar à Champagne vous accueille dans le 8e arrondissement de Paris, du mardi au samedi et de 17h30 à 2 heures du matin. Avec sa carte construite pour et autour du Champagne, Champ’s vous propose un endroit convivial et intime pour vous début de soirée. Dans une ambiance chic et élégante, vous [...]]]></description>
			<content:encoded><![CDATA[<p style="text-align: center;"><strong>Le métier</strong></p>
<p>“Champ’s”, Bar à Champagne vous accueille dans le 8<sup>e</sup> arrondissement de Paris, du mardi au samedi et de 17h30 à 2 heures du matin.</p>
<p>Avec sa carte construite pour et autour du Champagne, Champ’s vous propose un endroit convivial et intime pour vous début de soirée. Dans une ambiance chic et élégante, vous serez reçus par nos hôtesses et vous redécouvrirez le sens du  mot service.</p>
<p>Dans ce modèle de business plan bar à thème, l’exploitant et son assistant réalisent un chiffre d’affaires de 79 000 euros dès la première année.</p>
<p style="text-align: center;"><strong>L’investissement</strong></p>
<p>L’investissement, pour cet exemple de business plan bar à thème, se chiffre autour de 135 000 euros, fonds de commerce, Licence 4 et stocks compris. Comptez un apport de 50 000 euros minimum.</p>
<table style="border-collapse: collapse; width: 490px;" border="2" cellspacing="2" cellpadding="0">
<colgroup>
<col style="width: 190pt;" width="253"></col>
<col style="width: 60pt;" span="5" width="80"></col>
</colgroup>
<tbody>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="height: 15pt; width: 190pt;" width="253" height="20"></td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 1</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 2</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 3</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 4</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 5</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
produits</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">79411</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">89338</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">99264</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">120109</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">132021</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
achats consommés</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22632</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">25461</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">28290</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34231</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">37626</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Marge<br />
brute</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">56779</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">63876</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">70974</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">85878</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">94395</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Marge brute / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71,5</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71,5</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71,5</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71,5</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71,5</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges fixes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15851</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15851</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15851</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15851</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15851</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges variables</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3256</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3663</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4070</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4924</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5413</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges et redevances</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19107</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19514</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19921</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20775</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21264</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Valeur<br />
ajoutée</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">37672</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">44363</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">51053</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">65103</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">73131</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Valeur ajoutée / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">47,44</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">49,66</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">51,43</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">54,2</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">55,39</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Impôts<br />
et taxes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Personnel</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20122</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20524</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20524</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20524</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20524</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Frais de personnel / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">25</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Excédent<br />
brut d&#8217;exploitation</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17551</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23839</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">30529</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">44579</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">52607</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Excédent brut d&#8217;exploitation / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22,1</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">26,68</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">30,76</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">37,12</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">39,85</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers sur nouveaux emprunts</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4014</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3482</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2922</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2334</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1716</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers : agios</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Dotation<br />
aux amortissements</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2083</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2083</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2083</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1750</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1000</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
courant avant impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11453</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18274</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">25524</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">40495</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">49891</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant avant impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14,42</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20,45</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">25,71</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">33,71</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">37,79</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Impôt<br />
sur les bénéfices</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1718</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2741</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3829</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6502</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9603</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
après impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9735</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15533</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21695</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">33993</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">40289</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant après impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">12,26</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17,39</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21,86</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">28,3</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">30,52</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Autofinancement</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11819</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17616</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23778</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">35743</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">41289</td>
</tr>
</tbody>
</table>
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		<title>MODÈLE DE BUSINESS PLAN PEINTURE</title>
		<link>http://franbizplan.franprofits.com/modeles-de-business-plan/modeles-de-business-plan-btp/modele-de-business-plan-peinture/</link>
		<comments>http://franbizplan.franprofits.com/modeles-de-business-plan/modeles-de-business-plan-btp/modele-de-business-plan-peinture/#comments</comments>
		<pubDate>Thu, 03 Feb 2011 16:08:09 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[BTP]]></category>
		<category><![CDATA[business plan peinture]]></category>
		<category><![CDATA[Exemple de business plan Peinture]]></category>
		<category><![CDATA[Modèle de business plan peinture]]></category>

		<guid isPermaLink="false">http://franbizplan.franprofits.com/?p=557</guid>
		<description><![CDATA[Le métier Peintre en bâtiment installé dans un local de 35 m² à Saint Cloud. Le peintre et son assistant effectuent, selon les chantiers, des travaux en intérieurs et en extérieurs des bâtiments neuf ou en rénovation. Son domaine de compétence va de la préparation des supports à l’application des divers types de peinture à [...]]]></description>
			<content:encoded><![CDATA[<p style="text-align: center;"><strong>Le métier</strong></p>
<p>Peintre en bâtiment installé dans un local de 35 m² à Saint Cloud.</p>
<p>Le peintre et son assistant effectuent, selon les chantiers, des travaux en intérieurs et en extérieurs des bâtiments neuf ou en rénovation. Son domaine de compétence va de la préparation des supports à l’application des divers types de peinture à la pose de papier peint et autres revêtements muraux.</p>
<table style="border-collapse: collapse; width: 490px;" border="2" cellspacing="2" cellpadding="0">
<colgroup>
<col style="width: 190pt;" width="253"></col>
<col style="width: 60pt;" span="5" width="80"></col>
</colgroup>
<tbody>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="height: 15pt; width: 190pt;" width="253" height="20"></td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 1</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 2</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 3</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 4</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 5</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
produits</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">96078</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">108088</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">120098</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">134510</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">150123</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
achats consommés</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18927</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21293</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23659</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">26498</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">29574</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Marge<br />
brute</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">77151</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">86795</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">96439</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">108011</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">120548</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Marge brute / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">80,3</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">80,3</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">80,3</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">80,3</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">80,3</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges fixes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15380</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15688</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16001</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16321</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16648</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges variables</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2594</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2918</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3243</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3632</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4053</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges et redevances</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17974</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18606</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19244</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19953</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20701</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Valeur<br />
ajoutée</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">59177</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">68189</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">77195</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">88058</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">99847</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Valeur ajoutée / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">61,59</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">63,09</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">64,28</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">65,47</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">66,51</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Impôts<br />
et taxes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1922</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2162</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2402</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2690</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3002</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Personnel</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34320</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34320</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34320</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34320</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34320</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Frais de personnel / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">36</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">32</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">29</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">26</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Excédent<br />
brut d&#8217;exploitation</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22935</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">31707</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">40473</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">51048</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">62525</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Excédent brut d&#8217;exploitation / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23,87</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">29,33</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">33,7</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">37,95</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">41,65</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers sur nouveaux emprunts</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">331</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">287</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">241</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">192</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">141</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers : agios</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Dotation<br />
aux amortissements</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1660</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1660</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1660</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1405</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">767</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
courant avant impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20945</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">29761</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">38573</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">49451</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">61617</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant avant impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21,8</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">27,53</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">32,12</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">36,76</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">41,04</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Impôt<br />
sur les bénéfices</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3142</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4464</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5867</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9457</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13472</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
après impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17803</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">25297</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">32705</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">39994</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">48145</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant après impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18,53</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23,4</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">27,23</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">29,73</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">32,07</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Autofinancement</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19463</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">26956</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34365</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">41399</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">48912</td>
</tr>
</tbody>
</table>
<p>Dans cet exemple de business plan Peinture, le peintre et son équipe réalisent un chiffre d’affaires de 120 000 euros dès la troisième année d’activité.</p>
<p style="text-align: center;"><strong>L’investissement</strong></p>
<p>L’investissement nécessaire dans ce modèle de business plan peinture s’élève à 15 000 euros répartis entre le matériel, le stock, la trésorerie et l’achat d’un véhicule. Prévoyez 8000 euros d’apport personnel.</p>
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		<title>MODELE DE BUSINESS PLAN COMMERCE DE DETAIL DE CHAUSSURES</title>
		<link>http://franbizplan.franprofits.com/modeles-de-business-plan/modeles-de-business-plan-commerce-de-detail/modele-de-business-plan-commerce-de-detail-de-chaussures/</link>
		<comments>http://franbizplan.franprofits.com/modeles-de-business-plan/modeles-de-business-plan-commerce-de-detail/modele-de-business-plan-commerce-de-detail-de-chaussures/#comments</comments>
		<pubDate>Thu, 03 Feb 2011 15:51:05 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Commerce de détail]]></category>
		<category><![CDATA[commerce de détail de chaussures]]></category>
		<category><![CDATA[exemple de business plan commerce de détail de chaussures]]></category>
		<category><![CDATA[Modèle de business plan commerce de détail de chaussures]]></category>

		<guid isPermaLink="false">http://franbizplan.franprofits.com/?p=553</guid>
		<description><![CDATA[Le métier Ce magasin spécialisé en vêtements pour hommes femmes, enfants et accessoires se situe sur un axe passant près de la Gare Saint-Lazare. Le magasin  ouvert de 9h à 19h, du lundi au samedi propose un large choix de vêtements «mode » et classiques parmi lesquels vous trouverez forcement votre bonheur. Les clients pourront [...]]]></description>
			<content:encoded><![CDATA[<p style="text-align: center;"><strong>Le métier</strong></p>
<p>Ce magasin spécialisé en vêtements pour hommes femmes, enfants et accessoires se situe sur un axe passant près de la Gare Saint-Lazare.</p>
<p>Le magasin  ouvert de 9h à 19h, du lundi au samedi propose un large choix de vêtements «mode » et classiques parmi lesquels vous trouverez forcement votre bonheur. Les clients pourront faire leurs choix entre différentes collections «élégante », « casual » et « sportwear »</p>
<p>Dans ce modèle de business plan commerce de détail de chaussures, le chiffre d’affaires est de 159 000 euros et 2 employés, le tout sur une surface de 70 m², ce dépôt-vente fera le bonheur des parents et des enfants.</p>
<p style="text-align: center;"><strong>L’investissement</strong></p>
<p>Pour cet exemple de business plan commerce de détail de chaussures, l’investissement de départ est de 220 000 euros  à repartir entre le fonds de commerce, l’agencement et le stock. Comptez 70 000 euros d’apport.</p>
<table style="border-collapse: collapse; width: 490px;" border="2" cellspacing="2" cellpadding="0">
<colgroup>
<col style="width: 190pt;" width="253"></col>
<col style="width: 60pt;" span="5" width="80"></col>
</colgroup>
<tbody>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="height: 15pt; width: 190pt;" width="253" height="20"></td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 1</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 2</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 3</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 4</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 5</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
produits</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">236932</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">266549</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">296165</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">370206</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">444248</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
achats consommés</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">140975</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">158596</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">176218</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">220273</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">264327</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Marge<br />
brute</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">95957</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">107952</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">119947</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">149934</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">179920</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Marge brute / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">40,5</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">40,5</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">40,5</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">40,5</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">40,5</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges fixes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22007</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22447</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22896</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23354</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23821</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges variables</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9596</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">10795</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11995</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14993</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17992</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges et redevances</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">31603</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">33242</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34891</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">38347</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">41813</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Valeur<br />
ajoutée</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">64355</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">74710</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">85056</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">111586</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">138107</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Valeur ajoutée / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">27,16</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">28,03</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">28,72</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">30,14</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">31,09</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Impôts<br />
et taxes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3554</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3998</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4442</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5553</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6664</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Personnel</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19958</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20158</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20158</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20158</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20158</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Frais de personnel / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Excédent<br />
brut d&#8217;exploitation</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">40842</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">50554</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">60456</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">85875</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">111285</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Excédent brut d&#8217;exploitation / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17,24</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18,97</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20,41</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23,2</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">25,05</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers sur nouveaux emprunts</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">10861</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9421</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7907</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6315</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4643</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers : agios</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Dotation<br />
aux amortissements</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">25036</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">25036</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">25036</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">25036</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">25036</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
courant avant impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4945</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16097</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">27512</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">54523</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">81606</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant avant impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2,09</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6,04</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9,29</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14,73</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18,37</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Impôt<br />
sur les bénéfices</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">742</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2414</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4127</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11131</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20068</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
après impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4203</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13682</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23386</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">43392</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">61538</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant après impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1,77</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5,13</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7,9</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11,72</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13,85</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Autofinancement</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">29240</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">38718</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">48422</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">68429</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">86574</td>
</tr>
</tbody>
</table>
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		<title>MODÈLE DE BUSINESS PLAN COMMERCE DE PARFUMERIE ET DE COMESTIQUES</title>
		<link>http://franbizplan.franprofits.com/modeles-de-business-plan/modeles-de-business-plan-beaute/modele-de-business-plan-commerce-de-parfumerie-et-de-comestiques/</link>
		<comments>http://franbizplan.franprofits.com/modeles-de-business-plan/modeles-de-business-plan-beaute/modele-de-business-plan-commerce-de-parfumerie-et-de-comestiques/#comments</comments>
		<pubDate>Thu, 03 Feb 2011 15:37:24 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Beauté]]></category>
		<category><![CDATA[Commerce de parfumerie et de cosmétiques]]></category>
		<category><![CDATA[Exemple de business plan Commerce de parfumerie et de cosmétiques]]></category>
		<category><![CDATA[modèle de business plan Commerce de parfumerie et de cosmétiques]]></category>

		<guid isPermaLink="false">http://franbizplan.franprofits.com/?p=547</guid>
		<description><![CDATA[Le métier Parfumerie situé à Chatelet Les Halles. Ouverte de 10h à 19h00. Sur 60m² venez découvrir des senteurs et des soins venus du monde entier. Spécialisée dans les parfums et les produits pour les soins du visage et du corps, la gérante et ses 2 assistantes vous proposent une gamme de cosmétiques variés et [...]]]></description>
			<content:encoded><![CDATA[<p style="text-align: center;"><strong>Le métier</strong></p>
<p>Parfumerie situé à Chatelet Les Halles. Ouverte de 10h à 19h00.</p>
<p>Sur 60m² venez découvrir des senteurs et des soins venus du monde entier. Spécialisée dans les parfums et les produits pour les soins du visage et du corps, la gérante et ses 2 assistantes vous proposent une gamme de cosmétiques variés et vous guident dans le choix des produits de beauté.</p>
<p>Dans cet exemple de business plan Commerce de parfumerie et de cosmétiques, le chiffre d’affaires de la première année d’activité s’élève à 219 000 euros.</p>
<p style="text-align: center;"><strong>L’investissement</strong></p>
<p>Dans ce modèle de business plan Commerce de parfumerie et de cosmétiques l’investissement de départ est de 65 000 euros principalement repartis entre l’agencement, le matériel, le fonds de commerce et le stock. Prévoyez un apport de 90 000 à 120 000 euros.</p>
<table style="border-collapse: collapse; width: 490px;" border="2" cellspacing="2" cellpadding="0">
<colgroup>
<col style="width: 190pt;" width="253"></col>
<col style="width: 60pt;" span="5" width="80"></col>
</colgroup>
<tbody>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="height: 15pt; width: 190pt;" width="253" height="20"></td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 1</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 2</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 3</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 4</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 5</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
produits</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">219260</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">246668</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">274075</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">342594</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">411113</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
achats consommés</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">121909</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">137147</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">152386</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">190482</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">228579</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Marge<br />
brute</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">97351</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">109520</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">121689</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">152112</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">182534</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Marge brute / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">44,4</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">44,4</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">44,4</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">44,4</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">44,4</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges fixes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18563</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18934</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19313</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19699</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20093</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges variables</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11950</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13443</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14937</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18671</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22406</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges et redevances</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">30513</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">32378</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34250</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">38371</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">42499</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Valeur<br />
ajoutée</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">66839</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">77143</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">87439</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">113741</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">140035</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Valeur ajoutée / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">30,48</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">31,27</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">31,9</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">33,2</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34,06</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Impôts<br />
et taxes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3289</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3700</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4111</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5139</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6167</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Personnel</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">37699</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">38076</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">38076</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">38076</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">38076</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Frais de personnel / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Excédent<br />
brut d&#8217;exploitation</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">25851</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">35367</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">45252</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">70526</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">95792</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Excédent brut d&#8217;exploitation / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11,79</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14,34</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16,51</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20,59</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23,3</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers sur nouveaux emprunts</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5666</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4915</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4125</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3295</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2422</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers : agios</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Dotation<br />
aux amortissements</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3000</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3000</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3000</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3000</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3000</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
courant avant impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17184</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">27451</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">38127</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">64231</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">90370</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant avant impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7,84</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11,13</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13,91</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18,75</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21,98</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Impôt<br />
sur les bénéfices</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2578</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4118</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5720</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14335</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22960</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
après impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14607</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23334</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">32406</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">49896</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">67409</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant après impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6,66</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9,46</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11,82</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14,56</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16,4</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Autofinancement</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17607</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">26334</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">35406</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">52896</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">70409</td>
</tr>
</tbody>
</table>
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		<title>MODÈLE  DE BUSINESS PLAN RESTAURATION RAPIDE</title>
		<link>http://franbizplan.franprofits.com/modeles-de-business-plan/modele-de-business-plan-hotellerie-restauration/modele-de-business-plan-restauration-rapide/</link>
		<comments>http://franbizplan.franprofits.com/modeles-de-business-plan/modele-de-business-plan-hotellerie-restauration/modele-de-business-plan-restauration-rapide/#comments</comments>
		<pubDate>Thu, 03 Feb 2011 15:21:09 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Hotellerie restauration]]></category>
		<category><![CDATA[exemple de business plan restauration rapide]]></category>
		<category><![CDATA[modèle de business plan restauration rapide]]></category>
		<category><![CDATA[restauration rapide]]></category>

		<guid isPermaLink="false">http://franbizplan.franprofits.com/?p=538</guid>
		<description><![CDATA[Le métier Franresto est un établissement de restaurant rapide situé dans un emplacement en centre-ville. Ouvert du lundi au samedi de 10h30 à 19h, il vous propose un large choix de sandwich, salades, à consommer sur place ou à emporter. Dans ce modèle de business plan restauration rapide, le gérant et son employé à temps [...]]]></description>
			<content:encoded><![CDATA[<p style="text-align: center;"><strong>Le métier</strong></p>
<p>Franresto est un établissement de restaurant rapide situé dans un emplacement en centre-ville. Ouvert du lundi au samedi de 10h30 à 19h, il vous propose un large choix de sandwich, salades, à consommer sur place ou à emporter.</p>
<p>Dans ce modèle de business plan restauration rapide, le gérant et son employé à temps partiel réalisent un chiffre d’affaire de 67 500 euros.</p>
<p style="text-align: center;"><strong>L’investissement</strong></p>
<p>Cet exemple de business plan restauration rapide nécessite un investissement de 75 000 euros répartis entre le fonds de commerce, le matériel et l’agencement. Prévoyez entre 21 000 et 35 000 euros d’apport personnel.</p>
<table style="border-collapse: collapse; width: 490px;" border="2" cellspacing="2" cellpadding="0">
<colgroup>
<col style="width: 190pt;" width="253"></col>
<col style="width: 60pt;" span="5" width="80"></col>
</colgroup>
<tbody>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="height: 15pt; width: 190pt;" width="253" height="20"></td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 1</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 2</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 3</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 4</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 5</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
produits</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">67466</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71435</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">79372</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">83341</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">87309</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
achats consommés</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21387</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22645</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">25161</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">26419</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">27677</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Marge<br />
brute</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">46079</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">48790</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">54211</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">56922</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">59632</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Marge brute / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">68,3</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">68,3</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">68,3</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">68,3</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">68,3</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges fixes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">12259</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">12259</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">12259</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">12259</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">12259</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges variables</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5735</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6072</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6747</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7084</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7421</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges et redevances</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17994</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18331</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19006</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19343</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19680</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Valeur<br />
ajoutée</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">28086</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">30459</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">35205</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">37579</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">39952</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Valeur ajoutée / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">41,63</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">42,64</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">44,36</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">45,09</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">45,76</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Impôts<br />
et taxes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1349</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1429</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1587</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1667</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1746</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Personnel</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15880</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15880</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15880</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15880</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15880</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Frais de personnel / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">24</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Excédent<br />
brut d&#8217;exploitation</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">10857</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13151</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17738</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20032</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22326</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Excédent brut d&#8217;exploitation / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16,09</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18,41</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22,35</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">24,04</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">25,57</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers sur nouveaux emprunts</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1889</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1638</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1375</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1098</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">807</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers : agios</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Dotation<br />
aux amortissements</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1040</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1040</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1040</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">938</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">913</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
courant avant impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7928</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">10472</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15323</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17996</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20605</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant avant impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11,75</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14,66</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19,31</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21,59</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23,6</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Impôt<br />
sur les bénéfices</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1189</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1571</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2298</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2699</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3091</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
après impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6739</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8901</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13025</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15296</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17515</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant après impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9,99</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">12,46</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16,41</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18,35</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20,06</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Autofinancement</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7779</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9941</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14065</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16235</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18428</td>
</tr>
</tbody>
</table>
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		<title>MODÈLE DE BUSINESS PLAN PRET-A-PORTER HOMMES, FEMMES, ENFANTS</title>
		<link>http://franbizplan.franprofits.com/modeles-de-business-plan/modeles-de-business-plan-commerce-de-detail/modele-de-business-plan-pret-a-porter-hommes-femmes-enfants/</link>
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		<pubDate>Thu, 03 Feb 2011 15:14:09 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Commerce de détail]]></category>
		<category><![CDATA[exemple de business plan prêt-à-porter homme femmes et enfants]]></category>
		<category><![CDATA[Modèle de business plan prêt-à-porter hommes femmes et enfants]]></category>
		<category><![CDATA[prêt-à-porter hommes femmes et enfants]]></category>

		<guid isPermaLink="false">http://franbizplan.franprofits.com/?p=536</guid>
		<description><![CDATA[Le métier Ce magasin spécialisé en vêtements pour hommes femmes, enfants et accessoires se situe sur un axe passant près de la Gare Saint-Lazare. Le magasin  ouvert de 9h à 19h, du lundi au samedi propose un large choix de vêtements «mode » et classiques parmi lesquels vous trouverez forcement votre bonheur. Les clients pourront faire [...]]]></description>
			<content:encoded><![CDATA[<p style="text-align: center;"><strong>Le métier</strong></p>
<p>Ce magasin spécialisé en vêtements pour hommes femmes, enfants et accessoires se situe sur un axe passant près de la Gare Saint-Lazare.</p>
<p>Le magasin  ouvert de 9h à 19h, du lundi au samedi propose un large choix de vêtements «mode » et classiques parmi lesquels vous trouverez forcement votre bonheur. Les clients pourront faire leurs choix entre différentes collections «élégante », « casual » et « sportwear »</p>
<p>Dans ce modèle de business plan prêt-à-porter hommes, femmes et enfants, le chiffre d’affaires est de 159 000 euros et 2 employés, le tout sur une surface de 70 m², ce dépôt-vente fera le bonheur des parents et des enfants.</p>
<p style="text-align: center;"><strong>L’investissement</strong></p>
<p>Pour cet exemple de business plan, l’investissement de départ est de 220 000 euros  à repartir entre le fonds de commerce, l’agencement et le stock. Comptez 70 000 euros d’apport.</p>
<table style="border-collapse: collapse; width: 490px;" border="2" cellspacing="2" cellpadding="0">
<colgroup>
<col style="width: 190pt;" width="253"></col>
<col style="width: 60pt;" span="5" width="80"></col>
</colgroup>
<tbody>
<tr style="height: 15pt;" height="20">
<td style="height: 15pt; width: 190pt;" width="253" height="20"></td>
<td style="width: 60pt;" width="80"></td>
<td style="width: 60pt;" width="80"></td>
<td style="width: 60pt;" width="80"></td>
<td style="width: 60pt;" width="80"></td>
<td style="width: 60pt;" width="80"></td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="height: 15pt;" height="20"></td>
<td class="xl66" style="border-left: medium none; text-align: center;">An 1</td>
<td class="xl66" style="border-left: medium none; text-align: center;">An 2</td>
<td class="xl66" style="border-left: medium none; text-align: center;">An 3</td>
<td class="xl66" style="border-left: medium none; text-align: center;">An 4</td>
<td class="xl66" style="border-left: medium none; text-align: center;">An 5</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
produits</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">159169</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">179065</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">198961</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">228805</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">248701</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
achats consommés</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">91363</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">102783</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">114204</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">131334</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">142755</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Marge<br />
brute</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">67806</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">76282</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">84757</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">97471</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">105947</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Marge brute / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">42,6</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">42,6</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">42,6</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">42,6</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">42,6</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges fixes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13606</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13606</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13606</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13606</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13606</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges variables</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9073</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">10207</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11341</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13042</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14176</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges et redevances</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22679</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23813</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">24947</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">26648</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">27782</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Valeur<br />
ajoutée</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">45127</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">52469</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">59811</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">70823</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">78165</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Valeur ajoutée / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">28,35</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">29,3</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">30,06</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">30,95</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">31,43</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Impôts<br />
et taxes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3183</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3581</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3979</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4576</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4974</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Personnel</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13306</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13439</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13439</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13439</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13439</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Frais de personnel / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Excédent<br />
brut d&#8217;exploitation</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">28638</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">35449</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">42393</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">52808</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">59752</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Excédent brut d&#8217;exploitation / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17,99</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19,8</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21,31</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23,08</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">24,03</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers sur nouveaux emprunts</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7083</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6144</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5157</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4119</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3028</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers : agios</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Dotation<br />
aux amortissements</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">10983</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">10983</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">10983</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7650</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3900</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
courant avant impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">10572</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18322</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">26253</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">41040</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">52824</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant avant impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6,64</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">10,23</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13,19</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17,94</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21,24</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Impôt<br />
sur les bénéfices</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1586</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2748</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3938</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6681</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">10570</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
après impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8986</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15574</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22315</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34358</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">42254</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant après impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5,65</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8,7</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11,22</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15,02</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16,99</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="border-top: medium none; height: 15pt;" height="20">Autofinancement</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19969</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">26557</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">33298</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">42008</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">46154</td>
</tr>
</tbody>
</table>
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		<title>MODÈLE DE  BUSINESS PLAN INSTITUT DE BEAUTÉ</title>
		<link>http://franbizplan.franprofits.com/modeles-de-business-plan/modeles-de-business-plan-beaute/modele-de-business-plan-institut-de-beaute/</link>
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		<pubDate>Thu, 03 Feb 2011 14:59:46 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Beauté]]></category>
		<category><![CDATA[exemple de business plan institut de beauté]]></category>
		<category><![CDATA[institut de beauté]]></category>
		<category><![CDATA[modèle de business plan institut de beauté]]></category>

		<guid isPermaLink="false">http://franbizplan.franprofits.com/?p=533</guid>
		<description><![CDATA[Le métier Institut de beauté situé à Cergy préfecture. Ouvert de 10h à 19h00. Sur 70m² venez découvrir ce havre de paix et de bien-être. Spécialisée dans les soins du visage, du corps de l’épilation et du maquillage, l’esthéticienne et ses 2 assistantes vous proposent une gamme de soins variés et vous guident dans le [...]]]></description>
			<content:encoded><![CDATA[<p style="text-align: center;"><strong>Le métier</strong></p>
<p>Institut de beauté situé à Cergy préfecture. Ouvert de 10h à 19h00.</p>
<p>Sur 70m² venez découvrir ce havre de paix et de bien-être. Spécialisée dans les soins du visage, du corps de l’épilation et du maquillage, l’esthéticienne et ses 2 assistantes vous proposent une gamme de soins variés et vous guident dans le choix des produits de beautés et compléments de soins.</p>
<p>Dans cet exemple de business plan Institut de beauté, le chiffre d’affaires de la première année d’activité s’élève à 110 000 euros.</p>
<p style="text-align: center;"><strong>L’investissement</strong></p>
<p>Dans ce modèle de business plan institut de beauté, l’investissement de départ est de 65 000 euros principalement repartis entre l’achat de matériel et le stock. Prévoyez un apport de 30 000 euros.</p>
<table style="border-collapse: collapse; width: 490px;" border="2" cellspacing="2" cellpadding="0">
<colgroup>
<col style="width: 190pt;" width="253"></col>
<col style="width: 60pt;" span="5" width="80"></col>
</colgroup>
<tbody>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="height: 15pt; width: 190pt;" width="253" height="20"></td>
<td class="xl64" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 1</td>
<td class="xl64" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 2</td>
<td class="xl64" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 3</td>
<td class="xl64" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 4</td>
<td class="xl64" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 5</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Total<br />
produits</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">110608</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">121669</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">132730</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">138260</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">143790</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Total<br />
achats consommés</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">22852</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">25137</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">27422</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">28565</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">29707</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Marge<br />
brute</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">87756</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">96532</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">105308</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">109695</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">114083</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">%<br />
Marge brute / CA</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">79,34</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">79,34</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">79,34</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">79,34</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">79,34</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges fixes</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">22300</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">22523</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">22748</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">22976</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">23205</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges variables</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">3318</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">3650</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">3982</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">4148</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">4314</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges et redevances</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">25618</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">26173</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">26730</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">27124</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">27519</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Valeur<br />
ajoutée</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">62138</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">70359</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">78578</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">82572</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">86564</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">%<br />
Valeur ajoutée / CA</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">56,18</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">57,83</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">59,2</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">59,72</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">60,2</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Impôts<br />
et taxes</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">2212</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">2433</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">2655</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">2765</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">2876</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Personnel</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">40738</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">41145</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">41145</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">41145</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">41145</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">%<br />
Frais de personnel / CA</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">37</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">34</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">31</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">30</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">29</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Excédent<br />
brut d&#8217;exploitation</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">19188</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">26781</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">34778</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">38662</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">42543</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">%<br />
Excédent brut d&#8217;exploitation / CA</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">17,35</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">22,01</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">26,2</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">27,96</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">29,59</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers sur nouveaux emprunts</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">1653</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">1434</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">1203</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">961</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">707</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers : agios</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Dotation<br />
aux amortissements</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">7214</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">6774</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">6699</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">5517</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">4593</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
courant avant impôt</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">10322</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">18573</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">26876</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">32184</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">37243</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant avant impôt / CA</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">9,33</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">15,27</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">20,25</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">23,28</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">25,9</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Impôt<br />
sur les bénéfices</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">1548</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">2786</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">4031</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">4828</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">5587</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
après impôt</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">8773</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">15787</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">22844</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">27357</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">31657</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant après impôt / CA</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">7,93</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">12,98</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">17,21</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">19,79</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">22,02</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl63" style="border-top: medium none; height: 15pt;" height="20">Autofinancement</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">15987</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">22561</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">29543</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">32873</td>
<td class="xl64" style="border-top: medium none; border-left: medium none; text-align: center;">36250</td>
</tr>
</tbody>
</table>
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		<title>Exemple de business plan Commerce de fruits et légumes</title>
		<link>http://franbizplan.franprofits.com/modeles-de-business-plan/modeles-de-business-plan-commerce-de-detail/exemple-de-business-plan-commerce-de-fruits-et-legumes/</link>
		<comments>http://franbizplan.franprofits.com/modeles-de-business-plan/modeles-de-business-plan-commerce-de-detail/exemple-de-business-plan-commerce-de-fruits-et-legumes/#comments</comments>
		<pubDate>Fri, 21 Jan 2011 14:01:31 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Commerce de détail]]></category>
		<category><![CDATA[business plan Commerce de fruits et légumes]]></category>
		<category><![CDATA[Exemple de business plan Commerce de fruits et légumes]]></category>

		<guid isPermaLink="false">http://franbizplan.franprofits.com/?p=526</guid>
		<description><![CDATA[Le métier Primeur proche de la gare Saint Lazare à Paris. Ouvert entre 8h et 19h, sur une surface de 75m², vous aurez trouverez des produits frais, à proximité de chez vous et avec  le sourire du primeur en plus. Dans ce magasin, un service de livraison vous est proposé. Dans ce modèle de business [...]]]></description>
			<content:encoded><![CDATA[<p style="text-align: center;"><strong>Le métier</strong></p>
<p>Primeur proche de la gare Saint Lazare à Paris.</p>
<p>Ouvert entre 8h et 19h, sur une surface de 75m², vous aurez trouverez des produits frais, à proximité de chez vous et avec  le sourire du primeur en plus. Dans ce magasin, un service de livraison vous est proposé.</p>
<p>Dans ce modèle de business plan commerce de fruits et légumes, le primeur et son employé réalisent un chiffre d’affaires 231 000 euros.</p>
<p style="text-align: center;"><strong>L’investissement</strong></p>
<p>L’investissement de départ pour dans cet exemple de business plan commerce de fruits et légumes est de 210 000 euros dont plus de la moitié vont dans l’achat du fonds de commerce. Comptez un apport personnel de 75 à 100 000 euros.</p>
<table style="border-collapse: collapse; width: 490px;" border="2" cellspacing="2" cellpadding="0">
<col style="width: 190pt;" width="253"></col>
<col style="width: 60pt;" span="5" width="80"></col>
<tbody>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="height: 15pt; width: 190pt;" width="253" height="20"></td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 1</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 2</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 3</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 4</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 5</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Total<br />
produits</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">185182</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">208330</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">231478</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">254626</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">266200</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Total<br />
achats consommés</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">122591</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">137915</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">153238</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">168562</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">176224</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Marge<br />
brute</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">62592</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">70416</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">78240</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">86064</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">89975</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Marge brute / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">33,8</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">33,8</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">33,8</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">33,8</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">33,8</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges fixes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21209</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21209</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21209</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21209</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21209</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges variables</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5463</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6146</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6829</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7511</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7853</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges et redevances</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">26672</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">27355</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">28038</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">28720</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">29062</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Valeur<br />
ajoutée</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">35920</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">43061</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">50202</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">57343</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">60914</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Valeur ajoutée / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19,4</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20,67</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21,69</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22,52</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22,88</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Impôts<br />
et taxes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Personnel</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15523</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15678</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15678</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15678</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15678</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Frais de personnel / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Excédent<br />
brut d&#8217;exploitation</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20397</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">27382</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34524</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">41665</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">45235</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Excédent brut d&#8217;exploitation / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11,01</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13,14</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14,91</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16,36</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16,99</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers sur nouveaux emprunts</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4722</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4096</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3438</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2746</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2019</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers : agios</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Dotation<br />
aux amortissements</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8000</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8000</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8000</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8000</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8000</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
courant avant impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7675</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15287</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23086</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">30919</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">35217</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant avant impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4,14</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7,34</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9,97</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">12,14</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13,23</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Impôt<br />
sur les bénéfices</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1151</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2293</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3463</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4638</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5282</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
après impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6523</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">12994</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19623</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">26281</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">29934</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant après impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3,52</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6,24</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8,48</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">10,32</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11,24</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Autofinancement</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14523</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20994</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">27623</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34281</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">37934</td>
</tr>
</tbody>
</table>
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		<title>Exemple de business plan Commerce de détail de vins</title>
		<link>http://franbizplan.franprofits.com/modeles-de-business-plan/modeles-de-business-plan-commerce-de-detail/exemple-de-business-plan-commerce-de-detail-de-vins/</link>
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		<pubDate>Fri, 21 Jan 2011 13:32:38 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Commerce de détail]]></category>
		<category><![CDATA[business plan Commerce de détail de vins]]></category>
		<category><![CDATA[Exemple de business plan Commerce de détail de vins]]></category>

		<guid isPermaLink="false">http://franbizplan.franprofits.com/?p=523</guid>
		<description><![CDATA[Le métier Dans ce magasin situé rue Rivoli dans le 8e arrondissement de paris vous rencontrerez M. LAMIN notre excellent caviste, toujours à l’affut de bons produits et des nouveautés, pour le service et le  plus grand plaisir de nos clients. Sur une surface de  75m², entre 10h et 19h, vous aurez le choix entre [...]]]></description>
			<content:encoded><![CDATA[<p style="text-align: center;"><strong>Le métier</strong></p>
<p>Dans ce magasin situé rue Rivoli dans le 8<sup>e</sup> arrondissement de paris vous rencontrerez M. LAMIN notre excellent caviste, toujours à l’affut de bons produits et des nouveautés, pour le service et le  plus grand plaisir de nos clients.</p>
<p>Sur une surface de  75m², entre 10h et 19h, vous aurez le choix entre diverses boissons alcoolisées : vins de consommation courante, AOC, vins du pays, grands crus classés, vins anciens, alcools millésimés, et bien sûr champagne et liqueurs.</p>
<p>Dans ce modèle de business plan commerce de détail de vins, le chiffre d’affaires réalisé par l’exploitant(e) et son unique employé est d’environ 216 000 euros.</p>
<p style="text-align: center;"><strong>L’investissement</strong></p>
<p>Dans cet exemple de business plan commerce de détail de vins, l’investissement de départ s’élève à 90 000 euros qui s’articulent principalement autour du stock, de l’aménagement et du droit au bail. Un apport personnel de 40 000 euros est nécessaire.</p>
<table style="border-collapse: collapse; width: 490px;" border="2" cellspacing="2" cellpadding="0">
<col style="width: 190pt;" width="253"></col>
<col style="width: 60pt;" span="5" width="80"></col>
<tbody>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="height: 15pt; width: 190pt;" width="253" height="20"></td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 1</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 2</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 3</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 4</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 5</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Total<br />
produits</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">184082</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">207093</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">230103</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">253113</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">264618</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Total<br />
achats consommés</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">53384</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">60057</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">66730</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">73403</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">76739</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Marge<br />
brute</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">130699</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">147036</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">163373</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">179710</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">187879</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Marge brute / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges fixes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19853</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19853</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19853</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19853</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19853</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges variables</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8100</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9112</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">10125</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11137</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11643</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges et redevances</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">27953</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">28965</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">29978</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">30990</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">31496</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Valeur<br />
ajoutée</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">102746</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">118071</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">133396</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">148720</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">156383</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Valeur ajoutée / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">55,82</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">57,01</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">57,97</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">58,76</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">59,1</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Impôts<br />
et taxes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Personnel</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">59875</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">60474</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">60474</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">60474</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">60474</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Frais de personnel / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">33</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">29</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">26</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">24</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Excédent<br />
brut d&#8217;exploitation</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">42871</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">57597</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">72922</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">88247</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">95909</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Excédent brut d&#8217;exploitation / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23,29</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">27,81</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">31,69</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34,86</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">36,24</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers sur nouveaux emprunts</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">12986</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11264</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9454</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7551</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5551</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers : agios</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Dotation<br />
aux amortissements</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22440</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22440</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22440</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22440</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22440</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
courant avant impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7445</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23893</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">41028</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">58256</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">67918</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant avant impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4,04</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11,54</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17,83</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23,02</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">25,67</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Impôt<br />
sur les bénéfices</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1117</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3584</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6678</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">12363</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15551</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
après impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">6329</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20309</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34351</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">45893</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">52367</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant après impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3,44</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9,81</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14,93</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18,13</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19,79</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Autofinancement</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">28768</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">42749</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">56790</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">68333</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">74806</td>
</tr>
</tbody>
</table>
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		<title>Exemple de business plan Boulangerie-Patisserie artisanale</title>
		<link>http://franbizplan.franprofits.com/modeles-de-business-plan/modeles-de-business-plan-commerce-de-detail/exemple-de-business-plan-boulangerie-patisserie-artisanale/</link>
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		<pubDate>Fri, 21 Jan 2011 13:25:16 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Commerce de détail]]></category>
		<category><![CDATA[business plan Boulangerie-Patisserie artisanale]]></category>
		<category><![CDATA[Exemple de business plan Boulangerie-Patisserie artisanale]]></category>

		<guid isPermaLink="false">http://franbizplan.franprofits.com/?p=520</guid>
		<description><![CDATA[BOULANGERIE PÂTISSERIE ARTISANALE Le métier Boulangerie pâtisserie artisanale située dans le centre-ville d’Andrésy (18 500 habitants). Ouverte du mardi au samedi de 8h à 12h30 et de 14h à 19h, et le dimanche matin, cette boulangerie pâtisserie artisanale vous propose un large choix de pains, pains spéciaux, pâtisseries et  glaces. Implantée sur une surface de 50 [...]]]></description>
			<content:encoded><![CDATA[<p><strong>BOULANGERIE PÂTISSERIE ARTISANALE<br />
</strong></p>
<p style="text-align: center;"><strong>Le métier</strong></p>
<p>Boulangerie pâtisserie artisanale située dans le centre-ville d’Andrésy (18 500 habitants).</p>
<p>Ouverte du mardi au samedi de 8h à 12h30 et de 14h à 19h, et le dimanche matin, cette boulangerie pâtisserie artisanale vous propose un large choix de pains, pains spéciaux, pâtisseries et  glaces.</p>
<p>Implantée sur une surface de 50 m² vous serez accueilli par le boulanger ou l’un ou l’autre de ses 3 employés.</p>
<p>Pour cet exemple de business plan boulangerie pâtisserie, le chiffre d’affaires réalisé par l’exploitant(e) et ses 3 employés est de 230 000  euros</p>
<p style="text-align: center;"><strong>L’investissement</strong></p>
<p>Pour ce modèle de business plan pour boulangerie pâtisserie artisanale, l’investissement de départ s’élève à 430 000 euros répartis entre le matériel et l’achat du fonds de commerce. Comptez 125 000 euros d’apport personnel.</p>
<table style="border-collapse: collapse; width: 490px;" border="2" cellspacing="2" cellpadding="0">
<col style="width: 190pt;" width="253"></col>
<col style="width: 60pt;" span="5" width="80"></col>
<tbody>
<tr style="height: 15pt;" height="20">
<td class="xl65" style="height: 15pt; width: 190pt;" width="253" height="20"></td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 1</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 2</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 3</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 4</td>
<td class="xl66" style="border-left: medium none; width: 60pt; text-align: center;" width="80">An 5</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Total<br />
produits</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">184082</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">207093</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">230103</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">253113</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">264618</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt; text-align: left;" height="20">Total achats consommés</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">53384</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">60057</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">66730</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">73403</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">76739</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Marge<br />
brute</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">130699</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">147036</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">163373</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">179710</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">187879</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Marge brute / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges fixes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19853</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19853</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19853</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19853</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">19853</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges variables</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11229</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">12633</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14036</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">15440</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16142</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Total<br />
charges et redevances</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">31082</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">32486</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">33889</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">35293</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">35995</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Valeur<br />
ajoutée</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">99616</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">114550</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">129484</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">144418</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">151884</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Valeur ajoutée / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">54,12</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">55,31</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">56,27</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">57,06</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">57,4</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Impôts<br />
et taxes</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Personnel</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">59875</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">60474</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">60474</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">60474</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">60474</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Frais de personnel / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">33</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">29</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">26</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">24</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Excédent<br />
brut d&#8217;exploitation</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">39741</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">54076</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">69010</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">83944</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">91410</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Excédent brut d&#8217;exploitation / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21,59</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">26,11</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">29,99</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">33,16</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">34,54</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers sur nouveaux emprunts</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">12986</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">11264</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9454</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">7551</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5551</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Frais<br />
financiers : agios</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">0</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Dotation<br />
aux amortissements</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22440</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22440</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22440</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22440</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">22440</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
courant avant impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">4316</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">20373</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">37117</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">53953</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">63420</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant avant impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">2,34</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">9,84</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16,13</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">21,32</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">23,97</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Impôt<br />
sur les bénéfices</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">647</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3056</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">5567</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">10943</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">14067</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Résultat<br />
après impôt</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">3669</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">17317</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">31549</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">43010</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">49353</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">%<br />
Résultat courant après impôt / CA</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">1,99</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">8,36</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">13,71</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">16,99</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">18,65</td>
</tr>
<tr style="height: 15pt;" height="20">
<td class="xl67" style="border-top: medium none; height: 15pt;" height="20">Autofinancement</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">26108</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">39757</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">53989</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">65450</td>
<td class="xl66" style="border-top: medium none; border-left: medium none; text-align: center;">71792</td>
</tr>
</tbody>
</table>
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