1 2 3 4

CHIFFRE D'AFFAIRES 570,000.00 712,000.00 997,500.00 1,446,375.00

CHARGES VARRIABLES 171,000.00 213,600.00 299,250.00 433,912.50
MARGE SUR COûT VARRIABLE 399,000.00 498,400.00 698,250.00 1,012,462.50
CHARGES FIXES 300,000.00 300,000.00 300,000.00 300,000.00
DAP 140,000.00 140,000.00 140,000.00 140,000.00
RESULTAT AVANT IMPôt - 41,000.00 58,400.00 258,250.00 572,462.50
IMPOT - 17,520.00 77,475.00 171,738.75
RESULTAT NET - 41,000.00 40,880.00 180,775.00 400,723.75
CAF 99,000.00 198,400.00 398,250.00 712,462.50
BFRE 47,500 59,333 83,125 120,531
AUGMENTATION BFRE 47,500 11,833 23,792 37,406
 5
1,229,000.00
368,700.00
860,300.00
300,000.00
140,000.00
420,300.00
126,090.00
294,210.00
560,300.00
102,417
-18,115
1.EVALUATION BFRE PAR LA METHODE
NORMAYIVE
 1 2 3 4 5
CHIFFRE D'AFFAIRES 570,000.00 712,000.00 997,500.00 1,446,375.00 1,229,000.00
BFRE
ETUDE EMPRUNT

ECHEANCE DETTES INTERETS AMORT ANNUITE

1 725,000.00 87,000.00 145,000.00 232,000.00
2 580,000.00 69,600.00 145,000.00 214,600.00
3 435,000.00 52,200.00 145,000.00 197,200.00
4 290,000.00 34,800.00 145,000.00 179,800.00
5 145,000.00 17,400.00 145,000.00 162,400.00
TOTAL 261,000.00 725,000.00 986,000.00

1 2 3 4 5
DOTATION AUX AMORT 140,000.00 140,000.00 140,000.00 140,000.00 140,000.00
CHARGE FINANCIER 87000 69,600.00 52,200.00 34,800.00 17,400.00
ECONOMIE IS 53,000.00