{"id":24523,"date":"2025-07-10T07:30:00","date_gmt":"2025-07-10T05:30:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?post_type=sage_glossary&#038;p=24523"},"modified":"2026-02-10T17:52:18","modified_gmt":"2026-02-10T16:52:18","slug":"dettes-a-court-terme-cles-pour-bien-gerer","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/dettes-a-court-terme-cles-pour-bien-gerer\/","title":{"rendered":"Dettes \u00e0 court terme : les cl\u00e9s pour bien les g\u00e9rer"},"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\/glossaire\/\" class=\"entry-header__link\">D\u00e9finition<\/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\tDettes \u00e0 court terme : les cl\u00e9s pour bien les g\u00e9rer\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\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=\"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=\"Dettes \u00e0 court terme : les cl\u00e9s pour bien les g\u00e9rer\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/dettes-a-court-terme-cles-pour-bien-gerer\/\"\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\n<p>Dans la gestion financi\u00e8re d&rsquo;une entreprise, les <strong>dettes \u00e0 court terme<\/strong> jouent un r\u00f4le central. Elles refl\u00e8tent les engagements financiers \u00e0 honorer rapidement et influencent directement la tr\u00e9sorerie. Une bonne compr\u00e9hension de ces dettes est donc essentielle pour assurer la p\u00e9rennit\u00e9 et la stabilit\u00e9 financi\u00e8re d\u2019une entreprise.<\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#sont\" data-level=\"2\">Que sont les dettes &agrave; court terme ?<\/a><\/li><li><a href=\"#differents\" data-level=\"2\">Quels sont les diff&eacute;rents types de dettes &agrave; court terme ?<\/a><\/li><li><a href=\"#mesurer\" data-level=\"2\">Comment les mesurer ?<\/a><\/li><li><a href=\"#relation\" data-level=\"2\">Quelle relation entre dettes et actifs &agrave; court terme ?<\/a><\/li><li><a href=\"#reduire\" data-level=\"2\">Comment les r&eacute;duire ?<\/a><\/li><\/ul><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#gate-a41da3bf-15a3-4444-af1d-4bb7317b9a31\">T\u00e9l\u00e9chargez le guide \u00ab\u00a0Gestion financi\u00e8re : les secrets du succ\u00e8s\u00a0\u00bb<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"sont\"><strong>Que sont les dettes \u00e0 court terme ?<\/strong><\/h2>\n\n\n\n<p>Les dettes \u00e0 court terme d\u00e9signent <strong>l\u2019ensemble des obligations financi\u00e8res qu\u2019une entreprise doit r\u00e9gler dans un d\u00e9lai inf\u00e9rieur \u00e0 un an<\/strong>. Ces dettes apparaissent au <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/bilan-passif-comptabilite\/\">passif du bilan comptable<\/a>.<\/p>\n\n\n\n<p>Leur sp\u00e9cificit\u00e9 est li\u00e9e \u00e0 leur \u00e9ch\u00e9ance rapide, ce qui les rend particuli\u00e8rement sensibles \u00e0 la gestion de tr\u00e9sorerie. Une accumulation non ma\u00eetris\u00e9e de ces dettes peut entra\u00eener des <strong>tensions financi\u00e8res<\/strong>, voire des <strong>d\u00e9fauts de paiement<\/strong>. C\u2019est pourquoi elles constituent un indicateur essentiel de la <strong>solvabilit\u00e9 \u00e0 court terme d\u2019une entreprise<\/strong>. Leur suivi r\u00e9gulier et rigoureux est essentiel pour anticiper les besoins de financement et ajuster les d\u00e9penses en cons\u00e9quence.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"differents\"><strong>Quels sont les diff\u00e9rents types de dettes \u00e0 court terme ?<\/strong><\/h2>\n\n\n\n<p>Ces dettes se d\u00e9clinent en plusieurs cat\u00e9gories, en fonction de leur origine et de leur nature :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Dettes fournisseurs<\/strong> : les montants dus aux fournisseurs pour des biens ou services d\u00e9j\u00e0 re\u00e7us, mais pas encore r\u00e9gl\u00e9s.<\/li>\n\n\n\n<li><strong>Dettes fiscales et sociales<\/strong> : les imp\u00f4ts \u00e0 reverser \u00e0 l\u2019\u00c9tat (TVA, imp\u00f4t sur les soci\u00e9t\u00e9s) et les cotisations sociales dues aux organismes (URSSAF, retraite, mutuelle).<\/li>\n\n\n\n<li><strong>D\u00e9couverts bancaires<\/strong> : un cr\u00e9dit de tr\u00e9sorerie octroy\u00e9 par une banque, souvent utilis\u00e9 de mani\u00e8re temporaire pour combler un manque de liquidit\u00e9s.<\/li>\n\n\n\n<li><strong>Emprunts \u00e0 court terme<\/strong> : des pr\u00eats contract\u00e9s pour une dur\u00e9e inf\u00e9rieure \u00e0 12 mois, souvent aupr\u00e8s d\u2019\u00e9tablissements bancaires.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"mesurer\"><strong>Comment les mesurer ?<\/strong><\/h2>\n\n\n\n<p>La mesure des dettes \u00e0 court terme s\u2019effectue principalement \u00e0 travers le <a href=\"https:\/\/www.economie.gouv.fr\/facileco\/bilan\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>bilan comptable<\/strong><\/a>, document de synth\u00e8se financi\u00e8re obligatoire pour toute entreprise. Elles y figurent dans la <strong>rubrique \u00ab\u00a0passif circulant\u00a0\u00bb<\/strong>, r\u00e9parties en plusieurs postes. Pour les calculer, il suffit <strong>d\u2019additionner l\u2019ensemble des montants dus \u00e0 \u00e9ch\u00e9ance inf\u00e9rieure \u00e0 un an<\/strong>.<strong>&nbsp;<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"relation\"><strong>Quelle relation entre dettes et actifs \u00e0 court terme ?<\/strong><\/h2>\n\n\n\n<p>Au-del\u00e0 du simple calcul des dettes \u00e0 court terme, il est important d\u2019analyser leur poids par rapport \u00e0 la capacit\u00e9 de l\u2019entreprise \u00e0 y faire face. Des indicateurs comme le <strong>fonds de roulement<\/strong> ou le <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/besoin-en-fonds-roulement-definition\/\"><strong>besoin en fonds de roulement (BFR)<\/strong><\/a> permettent de <strong>croiser les dettes et les <\/strong><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/actifs-a-court-terme\/\"><strong>actifs \u00e0 court terme<\/strong><\/a>. Ces derniers regroupent des ressources pouvant \u00eatre converties rapidement en liquidit\u00e9s : tr\u00e9sorerie, stocks, cr\u00e9ances clients, etc.<\/p>\n\n\n\n<p>Un autre indicateur est le <strong>ratio de liquidit\u00e9 g\u00e9n\u00e9rale<\/strong> (ou <em>current ratio<\/em>), calcul\u00e9 ainsi : <strong>Actifs \u00e0 court terme \/ Dettes \u00e0 court terme<\/strong><\/p>\n\n\n\n<p>Un ratio sup\u00e9rieur \u00e0 1 signifie que l\u2019entreprise dispose de ressources suffisantes pour couvrir ses obligations imm\u00e9diates. \u00c0 l\u2019inverse, un ratio inf\u00e9rieur \u00e0 1 peut indiquer un <strong>risque de d\u00e9faut de paiement<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"reduire\"><strong>Comment les r\u00e9duire ?<\/strong><\/h2>\n\n\n\n<p>La r\u00e9duction des dettes \u00e0 court terme passe avant tout par une <strong>gestion proactive et strat\u00e9gique de la tr\u00e9sorerie<\/strong>. Voici quelques leviers d\u2019action efficaces :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Recourir \u00e0 un <\/strong><a href=\"https:\/\/www.sage.com\/fr-fr\/comptabilite-logiciels\/\"><strong>logiciel de gestion<\/strong><\/a> : ces dettes doivent faire l\u2019objet d\u2019un suivi individuel afin d\u2019identifier les postes les plus sensibles et d\u2019optimiser les \u00e9ch\u00e9ances de r\u00e8glement.<\/li>\n\n\n\n<li><strong>Optimiser le cycle client<\/strong> : en r\u00e9duisant les d\u00e9lais de paiement des clients, l\u2019entreprise acc\u00e9l\u00e8re l\u2019entr\u00e9e de liquidit\u00e9s.<\/li>\n\n\n\n<li><strong>N\u00e9gocier les conditions fournisseurs<\/strong> : allonger les d\u00e9lais de r\u00e8glement peut permettre de lisser les \u00e9ch\u00e9ances.<\/li>\n\n\n\n<li><strong>R\u00e9duire les charges<\/strong> : revoir les d\u00e9penses non essentielles permet de lib\u00e9rer de la tr\u00e9sorerie.<\/li>\n\n\n\n<li><strong>Recourir \u00e0 des financements adapt\u00e9s<\/strong> : transformer une partie de ces dettes en emprunts \u00e0 moyen terme pour r\u00e9duire la pression imm\u00e9diate sur la tr\u00e9sorerie.<\/li>\n<\/ul>\n\n\n\n<p>Les dettes \u00e0 court terme constituent un indicateur majeur de la sant\u00e9 financi\u00e8re d\u2019une entreprise. Leur compr\u00e9hension, leur mesure et leur pilotage sont indispensables pour maintenir un \u00e9quilibre de tr\u00e9sorerie et anticiper les risques. Gr\u00e2ce \u00e0 des outils et des m\u00e9thodes proactives, les entreprises peuvent mieux ma\u00eetriser leurs engagements \u00e0 court terme et renforcer leur capacit\u00e9 de r\u00e9action face aux al\u00e9as du march\u00e9.<\/p>\n\n\n\n<p>Ces articles peuvent \u00e9galement vous int\u00e9resser&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/pcg-plan-comptable-general-reforme-2025\/\">R\u00e9forme du PCG (plan comptable g\u00e9n\u00e9ral) : les r\u00e8gles pour 2025<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/transformation-numerique-pme-et-eti-convaincues\/\">PME et ETI : quand la transformation num\u00e9rique s\u2019impose comme nouveau standard<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/reduire-le-risque-de-defaillance-de-tpe\/\">R\u00e9duire le risque de d\u00e9faillance de sa TPE gr\u00e2ce \u00e0 une gestion vertueuse<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/bilan-comptable-guide\/\">Comment faire un bilan comptable : guide<\/a><\/li>\n<\/ul>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\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\">Gestion financi\u00e8re : les secrets du succ\u00e8s<\/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-a41da3bf-15a3-4444-af1d-4bb7317b9a31\"\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=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0771-1214x810.jpg\" class=\"single-cta__image\" alt=\"Quand la technologie rencontre la finance : comment ma\u00eetriser l\u2019IA dans la finance ?\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0771-1214x810.jpg 1214w\" 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\">\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\/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-29906 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-cabinet-expert-comptable tag-comptabilite tag-facture-electronique 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=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-1214x810.jpg\" class=\"card-post__image\" alt=\"Expert-comptable : accompagner les clients vers la facture \u00e9lectronique\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-1214x810.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\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=\"2026-06-15T12:17:44+02:00\">15 juin 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\">6 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\/expert-comptable-facture-electronique-ne-pas-rester-passif\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tExpert-comptable : accompagner les clients vers la facture \u00e9lectronique\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 facturation \u00e9lectronique est aussi un enjeu strat\u00e9gique pour les cabinets d\u2019expertise comptable. \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-29885 post type-post status-publish format-standard has-post-thumbnail hentry category-management-et-rh tag-cabinet-expert-comptable tag-comptabilite tag-rh-et-fiche-de-paie 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\/dsn-intensification-controles-2026\/\"\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\/2021\/05\/GettyImages-736491675_super-1024x683-1-684x384.jpg\" class=\"card-post__image\" alt=\"DSN 2026-2027 : ce qui change pour la paie\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-736491675_super-1024x683-1-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-736491675_super-1024x683-1-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-736491675_super-1024x683-1.jpg 1024w\" 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=\"2026-06-08T11:42:15+02:00\">8 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\">7 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\tDSN : une intensification structur\u00e9e des contr\u00f4les sur les donn\u00e9es sociales\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-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\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-29772 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-comptabilite tag-donnees tag-ia-digitalisation 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\/connectee-a-100-des-donnees-contextuelles-ia-universelle\/\"\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-1397606538-684x384.jpg\" class=\"card-post__image\" alt=\"IA Sage donn\u00e9es contextuelles\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-1215x810.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=\"2026-05-13T18:44:37+02:00\">13 mai 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\">4 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\tConnect\u00e9e \u00e0 100 % des donn\u00e9es contextuelles\u00a0: vers une IA universelle\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-29762 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-cabinet-expert-comptable tag-comptabilite tag-facture-electronique business_type-expertise-comptable 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\/facture-electronique-comptable\/\"\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_0405-684x384.jpg\" class=\"card-post__image\" alt=\"experts comptables facture \u00e9lectronique\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0405-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0405-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0405-1214x810.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=\"2026-05-07T18:23:03+02:00\">7 mai 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\">7 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\tFacture \u00e9lectronique : un chantier p\u00e9dagogique \u00ab colossal \u00bb pour les experts-comptables\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>Dans la gestion financi\u00e8re d&rsquo;une entreprise, les dettes \u00e0 court terme jouent un r\u00f4le central. Elles refl\u00e8tent les engagements financiers \u00e0 honorer rapidement et influencent directement la tr\u00e9sorerie. Une bonne compr\u00e9hension de ces dettes est donc essentielle pour assurer la p\u00e9rennit\u00e9 et la stabilit\u00e9 financi\u00e8re d\u2019une entreprise. Que sont les dettes \u00e0 court terme ? [&hellip;]<\/p>\n","protected":false},"author":1589,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[70,41],"class_list":["post-24523","sage_glossary","type-sage_glossary","status-publish","hentry","tag-comptabilite","tag-tresorerie"],"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\/sage_glossary\/24523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/sage_glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/1589"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary\/24523\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=24523"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=24523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}