{"id":22721,"date":"2025-02-13T09:15:00","date_gmt":"2025-02-13T08:15:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=22721"},"modified":"2025-05-07T15:33:04","modified_gmt":"2025-05-07T13:33:04","slug":"rentabilite-eti-guide-pratique","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/rentabilite-eti-guide-pratique\/","title":{"rendered":"ETI, et si on poussait la rentabilit\u00e9\u2026"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/categorie\/guides-et-modeles-gratuits\/\" class=\"entry-header__link\">Guides et mod\u00e8les gratuits<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tETI, et si on poussait la rentabilit\u00e9\u2026\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publi\u00e9 le <time class=\"entry-date published\" datetime=\"2025-02-13T09:15:00+01:00\">13 f\u00e9vrier 2025<\/time><\/span><span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"ETI, et si on poussait la rentabilit\u00e9\u2026\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/rentabilite-eti-guide-pratique\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/fr-fr\/blog\/author\/christopheadam\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam-350x350.jpg\" class=\"entry-author__image\" alt=\"Christophe Adam\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam-350x350.jpg 350w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam-768x768.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam.jpg 800w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Christophe Adam<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Pour 45 % des entreprises interrog\u00e9es par la Chambre de Commerce de Paris, la rentabilit\u00e9 repr\u00e9sente le d\u00e9fi prioritaire<sup>1<\/sup>. Pas de formule magique mais quelques voies possibles \u00e0 d\u00e9couvrir\u2026<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#sources\">Les sources de la rentabilit\u00e9<\/a><\/li>\n\n\n\n<li><a href=\"#huit\">8 indicateurs \u00e0 suivre <\/a><\/li>\n\n\n\n<li><a href=\"#quatre\">4 technologies qui transforment les m\u00e9tiers de la gestion<\/a><\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#gate-05d901c2-67ae-4d17-926c-b7380f4e396a\">T\u00e9l\u00e9chargez le guide \u00ab\u00a0ETI, et si on poussait la rentabilit\u00e9\u00a0\u00bb<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"sources\">Les sources de la rentabilit\u00e9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Piloter sa rentabilit\u00e9 est plus complexe que calculer la diff\u00e9rence entre ses revenus et ses charges.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>La rentabilit\u00e9 \u00e9conomique<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La rentabilit\u00e9 \u00e9conomique mesure la bonne utilisation des ressources globales de l\u2019entreprise : <br>[r\u00e9sultat d\u2019exploitation &#8211; imp\u00f4t sur les b\u00e9n\u00e9fices] \/ [capitaux propres + dette financi\u00e8re].<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>La rentabilit\u00e9 financi\u00e8re<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La rentabilit\u00e9 financi\u00e8re mesure la bonne utilisation des investissements des actionnaires : <br>[r\u00e9sultat d\u2019exploitation &#8211; imp\u00f4t sur les b\u00e9n\u00e9fices &#8211; int\u00e9r\u00eats vers\u00e9s aux dettes financi\u00e8res] \/ capitaux propres.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>La rentabilit\u00e9 brute<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La rentabilit\u00e9 brute mesure la valeur ajout\u00e9e de l\u2019entreprise : <br>Marge brute \/ chiffre d\u2019affaires<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>La rentabilit\u00e9 nette<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La rentabilit\u00e9 nette mesure la capacit\u00e9 de l\u2019entreprise \u00e0 g\u00e9n\u00e9rer des b\u00e9n\u00e9fices apr\u00e8s d\u00e9duction de toutes les charges d\u2019exploitation, dont les int\u00e9r\u00eats des emprunts et les imp\u00f4ts : b\u00e9n\u00e9fice net \/ chiffre d&rsquo;affaires.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Seuil de rentabilit\u00e9 et point mort<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ces deux notions d\u00e9terminent \u00e0 partir de quel niveau d\u2019activit\u00e9 l\u2019entreprise commence \u00e0 \u00eatre rentable. <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le seuil de  rentabilit\u00e9 s\u2019exprime en chiffre d\u2019affaires : co\u00fbts fixes annuels \/ taux de marge sur co\u00fbts variables.<\/li>\n\n\n\n<li>Le point mort s\u2019exprime en nombre de jours : [seuil de rentabilit\u00e9 \/ chiffre d\u2019affaires] x 365 jours.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"huit\">8 indicateurs \u00e0 suivre pour une rentabilit\u00e9 \u00e0 360\u00b0<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>La croissance du <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/chiffre-daffaires-definition-du-ca-dune-entreprise\/\">chiffre d\u2019affaires<\/a><\/li>\n\n\n\n<li>La part de march\u00e9 par ligne de produit<\/li>\n\n\n\n<li>La <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/marge-commerciale-taux-marge\/\">marge<\/a> b\u00e9n\u00e9ficiaire, brute ou nette<\/li>\n\n\n\n<li>Le r\u00e9sultat brut d\u2019exploitation<\/li>\n\n\n\n<li>La valeur client : co\u00fbt d\u2019acquisition et valeur \u00e0 vie<\/li>\n\n\n\n<li>La tr\u00e9sorerie disponible<\/li>\n\n\n\n<li>La solvabilit\u00e9 : ratio d\u2019endettement et taux de couverture des int\u00e9r\u00eats<\/li>\n\n\n\n<li>La capitalisation boursi\u00e8re : ratio cours \/b\u00e9n\u00e9fice et b\u00e9n\u00e9fice par action<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-pullquote has-text-align-center\"><blockquote><p>\u00ab <em>Les algorithmes aliment\u00e9s par l\u2019IA sont capables d\u2019identifier mod\u00e8les et tendances en analysant des donn\u00e9es financi\u00e8res. Le Machine Learning peut vous aider \u00e0 optimiser vos strat\u00e9gies de tarification et \u00e0 mieux anticiper vos performances \u00e9conomiques.<\/em> \u00bb<\/p><cite>Christophe Adam, Product Marketing Manager, Sage<\/cite><\/blockquote><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"quatre\">Quatre technologies qui transforment les m\u00e9tiers de la gestion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Gr\u00e2ce \u00e0 quatre technologies digitales, la fonction finance est en mesure de contribuer activement \u00e0 la prise de d\u00e9cision.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-machine-learning-et-deep-learning\">Machine learning et Deep learning<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019apprentissage automatique et l\u2019apprentissage profond donnent aux syst\u00e8mes d\u2019information la capacit\u00e9 d\u2019am\u00e9liorer leurs performances \u00e0 partir de donn\u00e9es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Une cellule sp\u00e9cialis\u00e9e de 80 data scientistes et data ing\u00e9nieurs met \u00e0 la disposition des clients Sage des services avanc\u00e9s d\u2019automatisation nourris \u00e0 l\u2019IA<\/strong> : reconnaissance de caract\u00e8res, imputations comptables, r\u00e9conciliation bancaire ou encore pr\u00e9visions de tr\u00e9sorerie.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-intelligence-artificielle\">Intelligence artificielle<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019utilisation de l\u2019IA permet d\u2019automatiser le traitement des pi\u00e8ces comptables au fil de l\u2019eau, en temps r\u00e9el, am\u00e9liorant ainsi l\u2019efficacit\u00e9 op\u00e9rationnelle des collaborateurs.<br>Associ\u00e9 aux technologies de <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/machine-learning-definition\/\">machine learning<\/a> et de <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/deep-learning-definition\/\">deep learning<\/a>, son algorithme peut traiter avec de plus en plus de fiabilit\u00e9 les informations \u00e9chang\u00e9es avec les fournisseurs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/fr-fr\/sage-copilot\/\">Sage Copilot<\/a>, application d\u00e9di\u00e9e aux m\u00e9tiers de la gestion, constitue un assistant intelligent qui aide \u00e0 la d\u00e9tection des anomalies, \u00e0 l\u2019organisation de la journ\u00e9e et \u00e0 la conception de contenus.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-cloud\">Cloud<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019informatique en nuage conf\u00e8re s\u00e9curit\u00e9, souplesse, ouverture et facilit\u00e9 de mise \u00e0 jour. Sage propose \u00e0 son catalogue une nouvelle g\u00e9n\u00e9ration de solutions Cloud natives. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elles s\u2019ajoutent aux solutions historiques, qui restent disponibles en version <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/on-premise-definition\/\">On-premise<\/a> \u00e0 c\u00f4t\u00e9 de leur version <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/saas-definition-du-logiciel-saas\/\">SaaS<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-gestion-interentreprises\">Gestion interentreprises<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La donn\u00e9e, juste, actualis\u00e9e et partag\u00e9e, est centrale pour alimenter les technologies d\u2019automatisation. <a href=\"https:\/\/www.sage.com\/fr-fr\/sage-network\/\">Sage Network<\/a> connecte directement les syst\u00e8mes d\u2019information des entreprises en r\u00e9seau (clients, fournisseurs et partenaires) pour \u00e9tendre la circulation des donn\u00e9es \u00e0 l\u2019\u00e9chelle des \u00e9cosyst\u00e8mes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><sup>1 <\/sup><a href=\"https:\/\/www.eurogroupconsulting.com\/fr\/actualites\/publications\/barometre-des-entreprises-francaises-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\">Barom\u00e8tre des entreprises fran\u00e7aises ; Eurogroup Consulting\/CCI Paris ; \u00e9dition 2024<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces articles peuvent \u00e9galement vous int\u00e9resser : <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/pilotage-rentabilite-eti\/\">Pilotage de la rentabilit\u00e9\u00a0: priorit\u00e9 2024 des ETI<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/rentabilite-comment-la-calculer-et-loptimiser\/\">Taux de rentabilit\u00e9 : comment le calculer et l\u2019optimiser<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/ia-dans-la-finance-comment-la-maitriser\/\">Quand la technologie rencontre la finance : comment ma\u00eetriser l\u2019IA<\/a><\/li>\n<\/ul>\n \n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">ETI, et si on poussait la rentabilit\u00e9<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-05d901c2-67ae-4d17-926c-b7380f4e396a\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>T\u00e9l\u00e9chargez le guide<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1250486500-1440x810.jpg\" class=\"single-cta__image\" alt=\"Pilotage de la rentabilit\u00e9 : priorit\u00e9 2024 des ETI\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1250486500-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Inscrivez-vous \u00e0 la e-newsletter mensuelle<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a947ade1-e692-455f-94ce-a275d72a9a11\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Je m&#039;abonne<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/comptabilite\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tComptabilit\u00e9\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/daf-directeur-administratif-financier\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tDAF &#8211; Directeur Administratif &amp; Financier\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/tresorerie\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tTr\u00e9sorerie\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-30036 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-facture-electronique tag-reglementation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-1440x810.jpg\" class=\"card-post__image\" alt=\"Que devient le secret professionnel des avocats avec la RFE ? I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-02T10:00:00+02:00\">2 juillet 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/rfe-que-devient-le-secret-professionnel-des-avocats\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tQue devient le secret professionnel des avocats avec la facture \u00e9lectronique\u00a0?\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tLa r\u00e9forme de la facture \u00e9lectronique impose aux avocats une transparence accrue envers l\u2019administration fiscale. Pourtant, cette obligation se heurte au secret professionnel, pilier de la relation avocat-client. Gr\u00e2ce au cas d\u2019usage n\u00b036 et \u00e0 des plateformes agr\u00e9\u00e9es s\u00e9curis\u00e9es, les cabinets peuvent toutefois concilier conformit\u00e9 fiscale et confidentialit\u00e9. Les libell\u00e9s g\u00e9n\u00e9riques, le chiffrement des donn\u00e9es et l\u2019h\u00e9bergement en France\/UE deviennent des leviers cl\u00e9s. \nCe cadre, encore en cours de n\u00e9gociation sur certains points, prouve que facture \u00e9lectronique et secret professionnel des avocats peuvent coexister.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">En savoir plus sur ce sujet<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-30027 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-daf-directeur-administratif-financier tag-facture-electronique tag-reglementation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/facturation-electronique-b-to-g-quels-changements\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0299-684x384.jpg\" class=\"card-post__image\" alt=\"Facturation \u00e9lectronique BtoG : quels changements ? I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0299-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0299-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0299-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-30T10:00:00+02:00\">30 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tFacturation \u00e9lectronique BtoG\u00a0: quels changements pour les entreprises\u00a0?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-30016 post type-post status-publish format-standard has-post-thumbnail hentry category-guides-et-modeles-gratuits tag-comptabilite tag-daf-directeur-administratif-financier tag-ia-digitalisation tag-intelligence-artificielle tag-logiciel-de-gestion business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/guide-pilotage-financier-avantage-concurrentiel\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-684x384.jpg\" class=\"card-post__image\" alt=\"Livre blanc PILOTAGE FINANCIER NOUVELLE G\u00c9N\u00c9RATION : L\u2019AVANTAGE CONCURRENTIEL 2027\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><path d=\"M11.988 2.989a.75.75 0 0 0-.739.761v10.689l-1.72-1.72a.75.75 0 0 0-.957-.099.75.75 0 0 0-.315.776c.031.146.104.28.211.384l3 3a.75.75 0 0 0 1.06 0l3-3a.76.76 0 0 0 .231-.533.74.74 0 0 0-.22-.538q-.108-.106-.247-.164c-.139-.058-.191-.057-.291-.056s-.198.022-.29.061-.174.097-.243.169l-1.72 1.72V3.75a.76.76 0 0 0-.22-.541.76.76 0 0 0-.542-.22zM5.75 8.5C4.24 8.5 3 9.74 3 11.25v7C3 19.76 4.24 21 5.75 21h12.5c1.51 0 2.75-1.24 2.75-2.75v-7c0-1.51-1.24-2.75-2.75-2.75h-3a.76.76 0 0 0-.537.216.74.74 0 0 0-.223.535.76.76 0 0 0 .223.535.74.74 0 0 0 .537.216h3c.699 0 1.25.551 1.25 1.25v7a1.24 1.24 0 0 1-1.25 1.25H5.75a1.24 1.24 0 0 1-1.25-1.25v-7c0-.699.551-1.25 1.25-1.25h3a.76.76 0 0 0 .537-.216.74.74 0 0 0 .223-.535.76.76 0 0 0-.223-.535.75.75 0 0 0-.537-.216z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-26T18:34:56+02:00\">26 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">2 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tPilotage financier nouvelle g\u00e9n\u00e9ration : l\u2019avantage concurrentiel 2027\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-30009 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-facture-electronique business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/code-de-routage-l-adresse-electronique-indispensable\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965461824-684x384.jpg\" class=\"card-post__image\" alt=\"Code de routage : l\u2019adresse \u00e9lectronique indispensable I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965461824-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965461824-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965461824-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-24T10:00:00+02:00\">24 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">5 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tCode de routage : l\u2019adresse indispensable pour vos factures \u00e9lectroniques\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-29876 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-comptabilite tag-facture-electronique business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/une-gestion-comptable-defaillante-dans-60-des-procedures-collectives\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-684x384.jpg\" class=\"card-post__image\" alt=\"60 % des proc\u00e9dures collectives li\u00e9es \u00e0 une gestion comptable d\u00e9faillante\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-04T10:00:00+02:00\">4 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">5 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\t60 % des proc\u00e9dures collectives li\u00e9es \u00e0 une gestion comptable d\u00e9faillante\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ce guide explore les leviers de rentabilit\u00e9 pour les ETI, en s&rsquo;appuyant sur des analyses, des t\u00e9moignages et des solutions digitales. Il d\u00e9taille les principaux indicateurs financiers \u00e0 surveiller et met en lumi\u00e8re l&rsquo;impact des nouvelles technologies sur la gestion et la comp\u00e9titivit\u00e9. Sage propose des strat\u00e9gies concr\u00e8tes pour am\u00e9liorer la performance des entreprises tout en anticipant les d\u00e9fis \u00e9conomiques et r\u00e9glementaires.<\/p>\n","protected":false},"author":710,"featured_media":21649,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[834],"tags":[70,605,41],"business_type":[9],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[867,35,34,868],"imagine_tag":[446,728,458],"coauthors":[906],"class_list":["post-22721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guides-et-modeles-gratuits","tag-comptabilite","tag-daf-directeur-administratif-financier","tag-tresorerie","business_type-petites-et-moyennes-entreprises","industry-btp","industry-industrie","industry-negoce","industry-services"],"sage_meta":{"region":"fr-fr","author_name":"Christophe Adam","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Discrete-Mfg-Appliances_0732.jpg","imagine_tags":{"446":"Comptabilit\u00e9","728":"DAF - DSI","458":"Tr\u00e9sorerie"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/22721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/710"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=22721"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/22721\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/21649"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=22721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=22721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=22721"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=22721"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=22721"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=22721"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=22721"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=22721"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=22721"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=22721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}