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  "fact-1": {
   "value": "Note 1.<span class=\"ff6\"> <span class=\"_ _bb\"> </span></span>Inf<span class=\"_ _1\"></span>ormations relatives <span class=\"_ _1\"></span>au Groupe<span class=\"_ _1\"></span><span class=\"ff3\"> </span>La <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>oci\u00e9t\u00e9 <span class=\"_ _11\"> </span>Planisware <span class=\"_ _11\"> </span>(la <span class=\"_ _11\"> </span>\u00ab <span class=\"_ _3\"> </span>Soci\u00e9t\u00e9 <span class=\"_ _11\"> </span>\u00bb) <span class=\"_ _11\"> </span>est <span class=\"_ _3\"> </span>une <span class=\"_ _11\"> </span>soci\u00e9t\u00e9 <span class=\"_ _11\"> </span>anonyme <span class=\"_ _11\"> </span>de <span class=\"_ _3\"> </span>droi<span class=\"_ _1\"></span>t <span class=\"_ _11\"> </span>fran\u00e7ais <span class=\"_ _3\"> </span>insc<span class=\"_ _1\"></span>rite <span class=\"_ _3\"> </span>au <span class=\"_ _11\"> </span>registre <span class=\"_ _11\"> </span>du commerce <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>soci\u00e9t\u00e9s de <span class=\"_ _2\"></span>Na<span class=\"_ _1\"></span>nterre <span class=\"_ _0\"></span>sous <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>n\u00b0 40<span class=\"_ _0\"></span>3.2<span class=\"_ _1\"></span>62.082 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>domici<span class=\"_ _1\"></span>li\u00e9e <span class=\"_ _0\"></span>200 <span class=\"_ _0\"></span>avenue <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Paris, <span class=\"_ _0\"></span>9232<span class=\"_ _1\"></span>0 Ch\u00e2tillon<span class=\"_ _245\"> </span>, France.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les comptes conso<span class=\"_ _1\"></span>lid\u00e9s comprennent<span class=\"_ _1\"></span> la soci\u00e9t\u00e9 m\u00e8re <span class=\"_ _1\"></span>et ses filiales (<span class=\"_ _1\"></span>l'ensemble d\u00e9sign\u00e9 c<span class=\"_ _1\"></span>omme \"le Group<span class=\"_ _1\"></span>e\"). <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le  Groupe  est <span class=\"_ _11\"> </span>un  \u00e9diteur<span class=\"_ _1\"></span>  de <span class=\"_ _f\"> </span>logiciels  et <span class=\"_ _f\"> </span>acteur  clef  du <span class=\"_ _f\"> </span>secteur <span class=\"_ _12\"> </span><span class=\"ff7\">Project  Economy<span class=\"_ _1\"></span></span>,  offran<span class=\"_ _0\"></span>t  des  solutions informatiques de ge<span class=\"_ _0\"></span>stion de projet <span class=\"_ _0\"></span>et des <span class=\"_ _0\"></span>activit\u00e9s qui <span class=\"_ _0\"></span>y sont li\u00e9es. Le <span class=\"_ _0\"></span>Groupe r\u00e9alise ses <span class=\"_ _0\"></span>activit\u00e9s au <span class=\"_ _0\"></span>trav<span class=\"_ _1\"></span>ers de sa soci\u00e9t\u00e9 \"<span class=\"_ _1\"></span>m\u00e8re\" bas<span class=\"_ _1\"></span>\u00e9e en <span class=\"_ _1\"></span>France et <span class=\"_ _1\"></span>de ses <span class=\"_ _1\"></span>neuf f<span class=\"_ _1\"></span>iliales bas\u00e9es <span class=\"_ _1\"></span>aux Etats <span class=\"_ _1\"></span>Unis, en <span class=\"_ _0\"></span>Allem<span class=\"_ _1\"></span>agne, au R<span class=\"_ _1\"></span>oyaum<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>-<span class=\"_ _245\"> </span>Uni, \u00e0 Singapour<span class=\"_ _0\"></span>, au Japon, en Fra<span class=\"_ _1\"></span>nce, aux Emirats <span class=\"_ _0\"></span>Arabes Un<span class=\"_ _1\"></span>is, en Belgique <span class=\"_ _1\"></span>et en Cor\u00e9e du Su<span class=\"_ _1\"></span>d.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les don<span class=\"_ _1\"></span>n\u00e9es s<span class=\"_ _1\"></span>ont pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9es <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>milliers <span class=\"_ _1\"></span>d\u2019euros. <span class=\"_ _1\"></span>Les <span class=\"_ _1\"></span>arr<span class=\"_ _1\"></span>ondis a<span class=\"_ _1\"></span>u mi<span class=\"_ _1\"></span>llier d<span class=\"_ _1\"></span>\u2019euros l<span class=\"_ _1\"></span>e plus <span class=\"_ _1\"></span>proch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>peuvent, <span class=\"_ _1\"></span>dans certains <span class=\"_ _16\"></span>cas, <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onduire <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>\u00e9carts <span class=\"_ _16\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>mat\u00e9riels <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>niveau <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>tota<span class=\"_ _1\"></span>ux <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ous<span class=\"_ _b\"></span>-totaux <span class=\"_ _16\"></span>figurant <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>es tableaux.<span class=\"ff1\"> </span>Les \u00e9tats financiers<span class=\"_ _1\"></span> consolid\u00e9s sont <span class=\"_ _1\"></span>pr\u00e9sent\u00e9s en euro<span class=\"_ _1\"></span>s, devise fonctionn<span class=\"_ _1\"></span>elle de la Soc<span class=\"_ _1\"></span>i\u00e9",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "Planisware",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "soci\u00e9t\u00e9  anonyme",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "200 avenue de Paris, 92320 Ch\u00e2tillon ",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "France",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "France",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "Le  Groupe  est  un  \u00e9diteur  de  logiciels  et  acteur  clef  du  secteur  Project  Economy,  offrant  des  solutions informatiques de gestion de projet et des activit\u00e9s qui y sont li\u00e9es.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Note 2.<span class=\"ff6\"> <span class=\"_ _bb\"> </span></span>Ev\u00e8n<span class=\"_ _1\"></span>ements significatifs <span class=\"_ _1\"></span>de la p\u00e9riode<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Augmentations de cap<span class=\"_ _1\"></span>ital pour les plans d'at<span class=\"_ _1\"></span>tribution d'actions gratu<span class=\"_ _1\"></span>ites<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _4\"></span>1<span class=\"_ _245\"> </span>er <span class=\"_ _4\"></span>juin <span class=\"_ _16\"></span>2025, <span class=\"_ _4\"> </span>la <span class=\"_ _16\"></span>Soc<span class=\"_ _1\"></span>i\u00e9t\u00e9 <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>proc<span class=\"_ _1\"></span>\u00e9d\u00e9 <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>une<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>au<span class=\"_ _1\"></span>gmentation<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>apital <span class=\"_ _4\"></span>pour <span class=\"_ _16\"></span>le <span class=\"_ _4\"> </span>plan <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>\u2019attribution <span class=\"_ _4\"> </span>des <span class=\"_ _4\"></span>acti<span class=\"_ _0\"></span>ons<span class=\"_ _1\"></span> gratuites <span class=\"_ _0\"></span>mis <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>lace <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>1<span class=\"_ _245\"> </span>er <span class=\"_ _0\"></span>juin <span class=\"_ _2\"></span>2024 <span class=\"_ _0\"></span>dont <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>date <span class=\"_ _2\"></span>d'a<span class=\"_ _1\"></span>ttribution <span class=\"_ _0\"></span>d\u00e9finitive <span class=\"_ _2\"></span>\u00e9ta<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>fix\u00e9<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _2\"></span>1<span class=\"_ _245\"> </span>er <span class=\"_ _2\"></span>juin <span class=\"_ _0\"></span>2025, <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ar <span class=\"_ _0\"></span>l\u2019\u00e9mission de 214 89<span class=\"_ _1\"></span>4 actions <span class=\"_ _1\"></span>nouvelle <span class=\"_ _1\"></span>d\u2019une va<span class=\"_ _1\"></span>leur nomina<span class=\"_ _1\"></span>le de <span class=\"_ _1\"></span>0,10 euros, <span class=\"_ _1\"></span>soit un <span class=\"_ _1\"></span>montan<span class=\"_ _1\"></span>t nominal <span class=\"_ _1\"></span>d\u2019augmentatio<span class=\"_ _1\"></span>n de capital de 21 489,4<span class=\"_ _1\"></span>0 euros, r\u00e9mun\u00e9r\u00e9e <span class=\"_ _1\"></span>par incorporati<span class=\"_ _1\"></span>on de r\u00e9serves.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _16\"></span>29 <span class=\"_ _b\"></span>jui<span class=\"_ _1\"></span>llet <span class=\"_ _16\"></span>2025, <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>S<span class=\"_ _0\"></span>oci\u00e9t\u00e9 <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>proc\u00e9d\u00e9 <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>une <span class=\"_ _b\"></span>au<span class=\"_ _1\"></span>gmentation <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>capital <span class=\"_ _16\"></span>pour <span class=\"_ _b\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>plan <span class=\"_ _b\"></span>d\u2019<span class=\"_ _1\"></span>attribution <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>actions gratuites mis <span class=\"_ _0\"></span>en place <span class=\"_ _0\"></span>le 29 <span class=\"_ _0\"></span>juillet 2024 dont <span class=\"_ _0\"></span>date d'attribution d\u00e9<span class=\"_ _0\"></span>f<span class=\"_ _1\"></span>initive de <span class=\"_ _0\"></span>la premi\u00e8re <span class=\"_ _0\"></span>tranche \u00e9tait <span class=\"_ _0\"></span>fix\u00e9e au  <span class=\"_ _0\"></span>29 juillet <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>25, <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019\u00e9mission <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>18 <span class=\"_ _b\"></span>832 <span class=\"_ _b\"></span>actions <span class=\"_ _b\"></span>nouve<span class=\"_ _1\"></span>lles <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _1\"></span>vale<span class=\"_ _1\"></span>ur <span class=\"_ _b\"></span>nominale <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>0,10 <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>soit <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>montant<span class=\"_ _1\"></span> nominal d\u2019augmentati<span class=\"_ _1\"></span>on de capital de 1<span class=\"_ _1\"></span> 883,20 euros, r<span class=\"_ _1\"></span>\u00e9mun\u00e9r\u00e9e par incorporat<span class=\"_ _1\"></span>ion de r\u00e9serves.<span class=\"_ _16\"></span><span class=\"ff1\"> </span>Les informations relatives \u00e0<span class=\"_ _1\"></span> ces augmentati<span class=\"_ _1\"></span>on de capital sont pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9es en note <span class=\"_ _1\"></span>23.<span class=\"_ _245\"> </span>Plans d\u2019attribution d<span class=\"_ _1\"></span>\u2019actions gratu<span class=\"_ _1\"></span>ites<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _4\"> </span>conseil <span class=\"_ _4\"> </span>d'<span class=\"_ _1\"></span>administration<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>2 <span class=\"_ _3\"> </span>juin <span class=\"_ _3\"> </span>2025 <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>d\u00e9cid\u00e9 <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>m<span class=\"_ _1\"></span>ise <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>place <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>deux <span class=\"_ _3\"> </span>plans <span class=\"_ _4\"> </span>d'attrib<span class=\"_ _1\"></span>ution <span class=\"_ _4\"> </span>d\u2019ac<span class=\"_ _1\"></span>tions gratuites<span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le plan 2 juin 20<span class=\"_ _1\"></span>25, \u00e0 com<span class=\"_ _1\"></span>pter du 2 juin 2<span class=\"_ _1\"></span>025, d\u2019un m<span class=\"_ _1\"></span>aximum de 106<span class=\"_ _1\"></span> 586 actions<span class=\"_ _1\"></span>, repr\u00e9sentant 0,<span class=\"_ _1\"></span>15% </span></span>du <span class=\"_ _b\"></span>capital <span class=\"_ _b\"></span>\u00e9mis, <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>profit <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>dirigeants <span class=\"_ _16\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>membr<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>person<span class=\"_ _1\"></span>nel <span class=\"_ _b\"></span>salari\u00e9 <span class=\"_ _b\"></span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>dehors <span class=\"_ _16\"></span>des Etats-Unis, <span class=\"_ _4\"> </span>mais, <span class=\"_ _4\"></span>par <span class=\"_ _16\"></span>exce<span class=\"_ _1\"></span>ption, <span class=\"_ _4\"></span>comprenant <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span>diri<span class=\"_ _1\"></span>geants<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>aux <span class=\"_ _4\"></span>Etats-Unis. <span class=\"_ _4\"></span>L'attribution <span class=\"_ _4\"></span>est <span class=\"_ _16\"></span>r\u00e9alis\u00e9e<span class=\"_ _1\"></span> sous <span class=\"_ _b\"></span>condition <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr\u00e9s<span class=\"_ _1\"></span>ence <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _b\"></span>d'attr<span class=\"_ _1\"></span>ibution <span class=\"_ _b\"></span>d\u00e9finitive, <span class=\"_ _b\"></span>fix\u00e9e <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>2 <span class=\"_ _1\"></span>juin <span class=\"_ _b\"></span>2026,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>l'issue <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>aquelle les salari\u00e9s encore pr\u00e9sents dans l'entreprise seront b\u00e9n\u00e9ficiaires de plein droit des actions attribu\u00e9es<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le <span class=\"_ _2\"></span>plan <span class=\"_ _0\"></span>2 <span class=\"_ _2\"></span>juin <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>Etats-Unis, <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>compter <span class=\"_ _0\"></span>du <span class=\"_ _2\"></span>2 <span class=\"_ _0\"></span>juin <span class=\"_ _2\"></span>2<span class=\"_ _1\"></span>025, <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _2\"></span>maximum <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>13 <span class=\"_ _0\"></span>560 <span class=\"_ _0\"></span>actions, <span class=\"_ _2\"></span>repr\u00e9se<span class=\"_ _1\"></span>ntant </span></span>0,02% <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>capital <span class=\"_ _4\"> </span>\u00e9mis, <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>profit <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>m<span class=\"_ _1\"></span>embre <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>pers<span class=\"_ _1\"></span>onnel <span class=\"_ _4\"> </span>salari\u00e9 <span class=\"_ _4\"></span>au<span class=\"_ _0\"></span>x<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Et<span class=\"_ _1\"></span>ats<span class=\"_ _b\"></span>-Unis, <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019excl<span class=\"_ _1\"></span>usion <span class=\"_ _4\"></span>des dirigeants <span class=\"_ _16\"></span>aux <span class=\"_ _b\"></span>Etats-<span class=\"_ _1\"></span>Unis. <span class=\"_ _16\"></span>L'attribution <span class=\"_ _16\"></span>est <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9alis\u00e9e <span class=\"_ _16\"></span>sous <span class=\"_ _16\"></span>condition <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>pr\u00e9sence <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>date <span class=\"_ _b\"></span>d'attribution<span class=\"_ _1\"></span> d\u00e9finitive, <span class=\"_ _1\"></span>fix\u00e9e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>espectivement <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>2 <span class=\"_ _1\"></span>juin <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>027, <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l'iss<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>laqu<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>salari\u00e9s <span class=\"_ _1\"></span>encore <span class=\"_ _b\"></span>pr\u00e9sents <span class=\"_ _b\"></span>dans l'entreprise seront b<span class=\"_ _1\"></span>\u00e9n\u00e9ficiaires de <span class=\"_ _1\"></span>plein droit des ac<span class=\"_ _1\"></span>tions attribu\u00e9es.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les informations relatives \u00e0<span class=\"_ _1\"></span> ces plans sont pr<span class=\"_ _1\"></span>\u00e9sent\u00e9es en n<span class=\"_ _1\"></span>ote 10.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Programme de rachat d<span class=\"_ _1\"></span>\u2019actions<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _11\"> </span>1<span class=\"_ _245\"> </span>er <span class=\"_ _11\"> </span>septembre <span class=\"_ _f\"> </span>2025, <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>Groupe <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>confi\u00e9 <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>m<span class=\"_ _1\"></span>andat <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>rac<span class=\"_ _1\"></span>hat <span class=\"_ _11\"> </span>d\u2019actions <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _f\"> </span>un <span class=\"_ _11\"> </span>prestataire <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>services d\u2019investissement, <span class=\"_ _4\"> </span>Rothschild <span class=\"_ _4\"> </span>Martin <span class=\"_ _4\"></span>Maurel, <span class=\"_ _4\"></span>pour <span class=\"_ _16\"></span>un <span class=\"_ _4\"> </span>montant <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>10 <span class=\"_ _16\"></span>m<span class=\"_ _1\"></span>illions <span class=\"_ _4\"></span>d\u2019euros. <span class=\"_ _1\"></span>Au <span class=\"_ _4\"> </span>titre <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>ce <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>ntrat, Rothschild Martin Maure<span class=\"_ _1\"></span>l a rachet\u00e9 518 019<span class=\"_ _1\"></span> actions Pl<span class=\"_ _b\"></span>anisware pour un mo<span class=\"_ _1\"></span>ntant de 1<span class=\"_ _1\"></span>0 millions d\u2019euros.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les informations relatives \u00e0<span class=\"_ _1\"></span> ce programme de r<span class=\"_ _1\"></span>achat d\u2019actions so<span class=\"_ _1\"></span>nt pr\u00e9sent\u00e9es<span class=\"_ _1\"></span> en note 23.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "Augmentations de cap<span class=\"_ _1\"></span>ital pour les plans d'at<span class=\"_ _1\"></span>tribution d'actions gratu<span class=\"_ _1\"></span>ites<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _4\"></span>1<span class=\"_ _245\"> </span>er <span class=\"_ _4\"></span>juin <span class=\"_ _16\"></span>2025, <span class=\"_ _4\"> </span>la <span class=\"_ _16\"></span>Soc<span class=\"_ _1\"></span>i\u00e9t\u00e9 <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>proc<span class=\"_ _1\"></span>\u00e9d\u00e9 <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>une<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>au<span class=\"_ _1\"></span>gmentation<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>apital <span class=\"_ _4\"></span>pour <span class=\"_ _16\"></span>le <span class=\"_ _4\"> </span>plan <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>\u2019attribution <span class=\"_ _4\"> </span>des <span class=\"_ _4\"></span>acti<span class=\"_ _0\"></span>ons<span class=\"_ _1\"></span> gratuites <span class=\"_ _0\"></span>mis <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>lace <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>1<span class=\"_ _245\"> </span>er <span class=\"_ _0\"></span>juin <span class=\"_ _2\"></span>2024 <span class=\"_ _0\"></span>dont <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>date <span class=\"_ _2\"></span>d'a<span class=\"_ _1\"></span>ttribution <span class=\"_ _0\"></span>d\u00e9finitive <span class=\"_ _2\"></span>\u00e9ta<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>fix\u00e9<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _2\"></span>1<span class=\"_ _245\"> </span>er <span class=\"_ _2\"></span>juin <span class=\"_ _0\"></span>2025, <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ar <span class=\"_ _0\"></span>l\u2019\u00e9mission de 214 89<span class=\"_ _1\"></span>4 actions <span class=\"_ _1\"></span>nouvelle <span class=\"_ _1\"></span>d\u2019une va<span class=\"_ _1\"></span>leur nomina<span class=\"_ _1\"></span>le de <span class=\"_ _1\"></span>0,10 euros, <span class=\"_ _1\"></span>soit un <span class=\"_ _1\"></span>montan<span class=\"_ _1\"></span>t nominal <span class=\"_ _1\"></span>d\u2019augmentatio<span class=\"_ _1\"></span>n de capital de 21 489,4<span class=\"_ _1\"></span>0 euros, r\u00e9mun\u00e9r\u00e9e <span class=\"_ _1\"></span>par incorporati<span class=\"_ _1\"></span>on de r\u00e9serves.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _16\"></span>29 <span class=\"_ _b\"></span>jui<span class=\"_ _1\"></span>llet <span class=\"_ _16\"></span>2025, <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>S<span class=\"_ _0\"></span>oci\u00e9t\u00e9 <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>proc\u00e9d\u00e9 <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>une <span class=\"_ _b\"></span>au<span class=\"_ _1\"></span>gmentation <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>capital <span class=\"_ _16\"></span>pour <span class=\"_ _b\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>plan <span class=\"_ _b\"></span>d\u2019<span class=\"_ _1\"></span>attribution <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>actions gratuites mis <span class=\"_ _0\"></span>en place <span class=\"_ _0\"></span>le 29 <span class=\"_ _0\"></span>juillet 2024 dont <span class=\"_ _0\"></span>date d'attribution d\u00e9<span class=\"_ _0\"></span>f<span class=\"_ _1\"></span>initive de <span class=\"_ _0\"></span>la premi\u00e8re <span class=\"_ _0\"></span>tranche \u00e9tait <span class=\"_ _0\"></span>fix\u00e9e au  <span class=\"_ _0\"></span>29 juillet <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>25, <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019\u00e9mission <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>18 <span class=\"_ _b\"></span>832 <span class=\"_ _b\"></span>actions <span class=\"_ _b\"></span>nouve<span class=\"_ _1\"></span>lles <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _1\"></span>vale<span class=\"_ _1\"></span>ur <span class=\"_ _b\"></span>nominale <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>0,10 <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>soit <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>montant<span class=\"_ _1\"></span> nominal d\u2019augmentati<span class=\"_ _1\"></span>on de capital de 1<span class=\"_ _1\"></span> 883,20 euros, r<span class=\"_ _1\"></span>\u00e9mun\u00e9r\u00e9e par incorporat<span class=\"_ _1\"></span>ion de r\u00e9serves.<span class=\"_ _16\"></span><span class=\"ff1\"> </span>Les informations relatives \u00e0<span class=\"_ _1\"></span> ces augmentati<span class=\"_ _1\"></span>on de capital sont pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9es en note <span class=\"_ _1\"></span>23.<span class=\"_ _245\"> </span>Programme de rachat d<span class=\"_ _1\"></span>\u2019actions<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _11\"> </span>1<span class=\"_ _245\"> </span>er <span class=\"_ _11\"> </span>septembre <span class=\"_ _f\"> </span>2025, <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>Groupe <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>confi\u00e9 <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>m<span class=\"_ _1\"></span>andat <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>rac<span class=\"_ _1\"></span>hat <span class=\"_ _11\"> </span>d\u2019actions <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _f\"> </span>un <span class=\"_ _11\"> </span>prestataire <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>services d\u2019investissement, <span class=\"_ _4\"> </span>Rothschild <span class=\"_ _4\"> </span>Martin <span class=\"_ _4\"></span>Maurel, <span class=\"_ _4\"></span>pour <span class=\"_ _16\"></span>un <span class=\"_ _4\"> </span>montant <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>10 <span class=\"_ _16\"></span>m<span class=\"_ _1\"></span>illions <span class=\"_ _4\"></span>d\u2019euros. <span class=\"_ _1\"></span>Au <span class=\"_ _4\"> </span>titre <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>ce <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>ntrat, Rothschild Martin Maure<span class=\"_ _1\"></span>l a rachet\u00e9 518 019<span class=\"_ _1\"></span> actions Pl<span class=\"_ _b\"></span>anisware pour un mo<span class=\"_ _1\"></span>ntant de 1<span class=\"_ _1\"></span>0 millions d\u2019euros.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les informations relatives \u00e0<span class=\"_ _1\"></span> ce programme de r<span class=\"_ _1\"></span>achat d\u2019actions so<span class=\"_ _1\"></span>nt pr\u00e9sent\u00e9es<span class=\"_ _1\"></span> en note 23.<span class=\"_ _245\"> </span>Note 23.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Capitaux prop<span class=\"_ _1\"></span>res<span class=\"ff3\"> </span>23.1 Capital social<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Au 31 d\u00e9cembre 2025, le capital social d<span class=\"_ _1\"></span>e Planisware S.A. s\u2019\u00e9l\u00e8ve \u00e0 7 025 77<span class=\"_ _1\"></span>2,60 euros, divis\u00e9 en 70 <span class=\"_ _1\"></span>257 726 actions <span class=\"_ _11\"> </span>ordinaires <span class=\"_ _11\"> </span>(contre <span class=\"_ _11\"> </span>70 <span class=\"_ _3\"> </span>024 <span class=\"_ _11\"> </span>000 <span class=\"_ _11\"> </span>actions <span class=\"_ _11\"> </span>au <span class=\"_ _3\"> </span>31<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>d\u00e9cembre <span class=\"_ _11\"> </span>2024), <span class=\"_ _3\"> </span>ent<span class=\"_ _1\"></span>i\u00e8rement <span class=\"_ _11\"> </span>lib\u00e9r\u00e9es, <span class=\"_ _11\"> </span>d\u2019une <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>aleur nominale de 0,10 euro<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>variations<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>capit<span class=\"_ _1\"></span>al <span class=\"_ _b\"></span>social <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>nterv<span class=\"_ _1\"></span>enues <span class=\"_ _b\"></span>au<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>cours <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>exerc<span class=\"_ _1\"></span>ices <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>5 <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>2024, <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>nombre <span class=\"_ _16\"></span>d\u2019actions <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> valeur<span class=\"_ _0\"></span>, s\u2019analysent de la fa\u00e7<span class=\"_ _1\"></span>on suivante :<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w3ea h391\" id=\"_1420d177-b80f-46d4-b17d-3fe859b39a50\"><tr><td></td><td></td><td class=\"c x355 y1dde w1ee h275\"><div class=\"t m0 xbe h227 y16cf ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td></td><td class=\"c x37a y1dde w1ee h275\"><div class=\"t m0 xbe h227 y16cf ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td></td><td class=\"c x37b y1ddf w3eb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Nombre<span class=\"_ _245\"> </span></div></td><td class=\"c x37c y1ddf w3ec h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Capital social<span class=\"_ _245\"> </span></div></td><td class=\"c x37d y1ddf w3ed h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Nombre<span class=\"_ _245\"> </span></div></td><td class=\"c x37e y1ddf w3ec h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Capital social<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x37f y1de0 w3ee h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d'actions<span class=\"_ _245\"> </span></div></td><td class=\"c x380 y1de0 w3ef h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">(en euros)<span class=\"_ _245\"> </span></div></td><td class=\"c x381 y1de0 w3ee h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d'actions<span class=\"_ _245\"> </span></div></td><td class=\"c x382 y1de0 w3ef h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">(en euros)<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x252 y1de1 w1ed h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">Capital social au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x94 h277 y11c7 ff1 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x5b h228 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\"> janvier </div></td><td class=\"c x355 y1de1 w1ef h1e8\"><div class=\"t m0 x1b h228 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">     70 024 000  </div></td><td class=\"c x383 y1de1 w1f0 h1e8\"><div class=\"t m0 x1b h228 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">       7 002 400  </div></td><td class=\"c x37a y1de1 w1ef h1e8\"><div class=\"t m0 x1b h228 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">     69 391 000  </div></td><td class=\"c x2fb y1de1 w1f0 h1e8\"><div class=\"t m0 x1b h228 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">       6 939 100  </div></td></tr><tr><td class=\"c x252 y1de2 w1ed h235\"><div class=\"t m0 x75 h228 y179e ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation de capit<span class=\"_ _0\"></span>al par \u00e9mission de nouvelles a<span class=\"_ _0\"></span>ctions<span class=\"_ _1\"></span> </div></td><td class=\"c x355 y1de2 w1ef h235\"><div class=\"t m0 xbb h228 y179e ff1 fs2a fc1 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x383 y1de2 w1f0 h235\"><div class=\"t m0 xbb h228 y179e ff1 fs2a fc1 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x37a y1de2 w1ef h235\"><div class=\"t m0 x1b h228 y179e ff1 fs2a fc0 sc0 ls0 ws0\">          370 000  </div></td><td class=\"c x2fb y1de2 w1f0 h235\"><div class=\"t m0 x1b h228 y179e ff1 fs2a fc0 sc0 ls0 ws0\">            37 000  </div></td></tr><tr><td class=\"c x252 y1de3 w1ed h278\"><div class=\"t m0 x75 h228 y11b6 ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation de capit<span class=\"_ _0\"></span>al par incorporation de r\u00e9serv<span class=\"_ _0\"></span>es, </div><div class=\"t m0 x75 h228 y1650 ff1 fs2a fc0 sc0 ls0 ws0\">b\u00e9n\u00e9fices ou primes </div></td><td class=\"c x355 y1de3 w1ef h278\"><div class=\"t m0 x1b h228 y8e0 ff1 fs2a fc1 sc0 ls0 ws0\">          233 726  </div></td><td class=\"c x383 y1de3 w1f0 h278\"><div class=\"t m0 x1b h228 y8e0 ff1 fs2a fc1 sc0 ls0 ws0\">            23 373  </div></td><td class=\"c x37a y1de3 w1ef h278\"><div class=\"t m0 x1b h228 y8e0 ff1 fs2a fc0 sc0 ls0 ws0\">          263 000  </div></td><td class=\"c x2fb y1de3 w1f0 h278\"><div class=\"t m0 x1b h228 y8e0 ff1 fs2a fc0 sc0 ls0 ws0\">            26 300  </div></td></tr><tr><td class=\"c x252 y1de4 w1ed h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Capital social au 31 d\u00e9<span class=\"_ _0\"></span>cembre </div></td><td class=\"c x355 y1de4 w1ef h229\"><div class=\"t m0 x1b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">     70 257 726  </div></td><td class=\"c x383 y1de4 w1f0 h229\"><div class=\"t m0 x1b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">       7 025 773  </div></td><td class=\"c x37a y1de4 w1ef h229\"><div class=\"t m0 x1b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">     70 024 000  </div></td><td class=\"c x2fb y1de4 w1f0 h229\"><div class=\"t m0 x1b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">       7 002 400  </div></td></tr></table>Les augmentations de capital par incorporation de <span class=\"_ _0\"></span>r\u00e9se<span class=\"_ _1\"></span>rves ont g\u00e9n\u00e9r\u00e9 un pr\u00e9l\u00e8ve<span class=\"_ _1\"></span>ment sur les <span class=\"_ _0\"></span>autres<span class=\"_ _1\"></span> r\u00e9serves de 21 489,40 et 1 8<span class=\"_ _1\"></span>83,20 euros, res<span class=\"_ _1\"></span>pectivement.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>23.2 Dividendes<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _16\"></span>19 <span class=\"_ _16\"></span>juin <span class=\"_ _16\"></span>2<span class=\"_ _1\"></span>025, <span class=\"_ _16\"></span>l'Assem<span class=\"_ _1\"></span>bl\u00e9e <span class=\"_ _16\"></span>g\u00e9n\u00e9rale <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>oci\u00e9t\u00e9 <span class=\"_ _4\"></span>a <span class=\"_ _16\"></span>approuv\u00e9 <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>div<span class=\"_ _1\"></span>idende <span class=\"_ _16\"></span>propos\u00e9 <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>titre <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>l\u2019exercic<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span> 2024, soit <span>0,31</span> euro p<span class=\"_ _1\"></span>ar action. Le <span class=\"_ _1\"></span>dividende <span class=\"_ _1\"></span>a \u00e9t\u00e9 pay\u00e9 le 26 <span class=\"_ _1\"></span>juin 2025.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>23.3 <span class=\"_ _0\"></span>Actions prop<span class=\"_ _1\"></span>res<span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Les <span class=\"_ _3\"> </span>actions<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>propr<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _3\"> </span>insc<span class=\"_ _1\"></span>rites <span class=\"_ _3\"> </span>pour <span class=\"_ _11\"> </span>leur <span class=\"_ _3\"> </span>co\u00fbt <span class=\"_ _11\"> </span>d\u2019acquisition <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>diminut<span class=\"_ _1\"></span>ion <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>apitaux <span class=\"_ _3\"> </span>propr<span class=\"_ _1\"></span>es. <span class=\"_ _11\"> </span>Les<span class=\"_ _245\"> </span> r\u00e9sultats nets <span class=\"_ _1\"></span>de cession <span class=\"_ _1\"></span>de ces <span class=\"_ _1\"></span>titres sont <span class=\"_ _1\"></span>imput\u00e9s <span class=\"_ _b\"></span>directeme<span class=\"_ _1\"></span>nt dans <span class=\"_ _1\"></span>les capitaux<span class=\"_ _1\"></span> propres <span class=\"_ _1\"></span>et ne con<span class=\"_ _1\"></span>tribuent<span class=\"_ _245\"> </span> pas au r\u00e9sultat de l\u2019exerc<span class=\"_ _1\"></span>ice.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>act<span class=\"_ _1\"></span>ions <span class=\"_ _16\"></span>propres <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _16\"></span>acquises <span class=\"_ _b\"></span>dans <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>cadre <span class=\"_ _b\"></span>du <span class=\"_ _16\"></span>contrat <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>liquidit\u00e9 <span class=\"_ _16\"></span>conforme <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>charte <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>d\u00e9ontol<span class=\"_ _1\"></span>ogie reconnue par l'Autori<span class=\"_ _1\"></span>t\u00e9 des March\u00e9s Fin<span class=\"_ _1\"></span>anciers (AMF) <span class=\"_ _1\"></span>ou d\u2019un progra<span class=\"_ _1\"></span>mme de rachat d\u2019act<span class=\"_ _1\"></span>ions.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _b\"></span>Groupe <span class=\"_ _b\"></span>d\u00e9t<span class=\"_ _1\"></span>ient <span class=\"_ _b\"></span>493 <span class=\"_ _b\"></span>55<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>actions <span class=\"_ _16\"></span>propres <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ontant <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>9 <span class=\"_ _1\"></span>550 <span class=\"_ _16\"></span>milliers <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019euros <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>31 <span class=\"_ _16\"></span>d\u00e9cembre <span class=\"_ _b\"></span>2025 contre 800 actions propr<span class=\"_ _1\"></span>es pour un m<span class=\"_ _1\"></span>ontant de 22 m<span class=\"_ _1\"></span>illiers d\u2019euros au 31 d<span class=\"_ _1\"></span>\u00e9cembre 2024.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>23.4 Gestion du capit<span class=\"_ _1\"></span>al<span class=\"ff3\"> </span>La <span class=\"_ _16\"></span>pol<span class=\"_ _1\"></span>itique <span class=\"_ _4\"></span>du<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Groupe <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>nsiste <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"> </span>maintenir <span class=\"_ _4\"> </span>une <span class=\"_ _16\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>capital <span class=\"_ _16\"></span>so<span class=\"_ _1\"></span>lide, <span class=\"_ _4\"></span>afin <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>pr\u00e9server <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>confiance <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span>s investisseurs, <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>cr\u00e9anciers<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>du <span class=\"_ _0\"></span>marc<span class=\"_ _1\"></span>h\u00e9 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>outenir <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>d\u00e9veloppement <span class=\"_ _0\"></span>futur <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>l\u2019activit\u00e9. <span class=\"_ _0\"></span>Dans <span class=\"_ _0\"></span>ce <span class=\"_ _0\"></span>contexte, le <span class=\"_ _4\"></span>Groupe <span class=\"_ _4\"> </span>peut <span class=\"_ _4\"></span>ajuster <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>niveau <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>dividendes <span class=\"_ _4\"> </span>vers\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>aux <span class=\"_ _4\"> </span>actionnaires, <span class=\"_ _4\"> </span>rembourser <span class=\"_ _4\"> </span>une <span class=\"_ _4\"> </span>partie <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>capital, proc\u00e9der au rachat d<span class=\"_ _1\"></span>\u2019actions propres<span class=\"_ _1\"></span>, autoriser des pl<span class=\"_ _1\"></span>ans de paieme<span class=\"_ _1\"></span>nt fond\u00e9s sur actions.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "Augmentations de cap<span class=\"_ _1\"></span>ital pour les plans d'at<span class=\"_ _1\"></span>tribution d'actions gratu<span class=\"_ _1\"></span>ites<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _4\"></span>1<span class=\"_ _245\"> </span>er <span class=\"_ _4\"></span>juin <span class=\"_ _16\"></span>2025, <span class=\"_ _4\"> </span>la <span class=\"_ _16\"></span>Soc<span class=\"_ _1\"></span>i\u00e9t\u00e9 <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>proc<span class=\"_ _1\"></span>\u00e9d\u00e9 <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>une<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>au<span class=\"_ _1\"></span>gmentation<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>apital <span class=\"_ _4\"></span>pour <span class=\"_ _16\"></span>le <span class=\"_ _4\"> </span>plan <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>\u2019attribution <span class=\"_ _4\"> </span>des <span class=\"_ _4\"></span>acti<span class=\"_ _0\"></span>ons<span class=\"_ _1\"></span> gratuites <span class=\"_ _0\"></span>mis <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>lace <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>1<span class=\"_ _245\"> </span>er <span class=\"_ _0\"></span>juin <span class=\"_ _2\"></span>2024 <span class=\"_ _0\"></span>dont <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>date <span class=\"_ _2\"></span>d'a<span class=\"_ _1\"></span>ttribution <span class=\"_ _0\"></span>d\u00e9finitive <span class=\"_ _2\"></span>\u00e9ta<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>fix\u00e9<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _2\"></span>1<span class=\"_ _245\"> </span>er <span class=\"_ _2\"></span>juin <span class=\"_ _0\"></span>2025, <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ar <span class=\"_ _0\"></span>l\u2019\u00e9mission de 214 89<span class=\"_ _1\"></span>4 actions <span class=\"_ _1\"></span>nouvelle <span class=\"_ _1\"></span>d\u2019une va<span class=\"_ _1\"></span>leur nomina<span class=\"_ _1\"></span>le de <span class=\"_ _1\"></span>0,10 euros, <span class=\"_ _1\"></span>soit un <span class=\"_ _1\"></span>montan<span class=\"_ _1\"></span>t nominal <span class=\"_ _1\"></span>d\u2019augmentatio<span class=\"_ _1\"></span>n de capital de 21 489,4<span class=\"_ _1\"></span>0 euros, r\u00e9mun\u00e9r\u00e9e <span class=\"_ _1\"></span>par incorporati<span class=\"_ _1\"></span>on de r\u00e9serves.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _16\"></span>29 <span class=\"_ _b\"></span>jui<span class=\"_ _1\"></span>llet <span class=\"_ _16\"></span>2025, <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>S<span class=\"_ _0\"></span>oci\u00e9t\u00e9 <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>proc\u00e9d\u00e9 <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>une <span class=\"_ _b\"></span>au<span class=\"_ _1\"></span>gmentation <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>capital <span class=\"_ _16\"></span>pour <span class=\"_ _b\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>plan <span class=\"_ _b\"></span>d\u2019<span class=\"_ _1\"></span>attribution <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>actions gratuites mis <span class=\"_ _0\"></span>en place <span class=\"_ _0\"></span>le 29 <span class=\"_ _0\"></span>juillet 2024 dont <span class=\"_ _0\"></span>date d'attribution d\u00e9<span class=\"_ _0\"></span>f<span class=\"_ _1\"></span>initive de <span class=\"_ _0\"></span>la premi\u00e8re <span class=\"_ _0\"></span>tranche \u00e9tait <span class=\"_ _0\"></span>fix\u00e9e au  <span class=\"_ _0\"></span>29 juillet <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>25, <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019\u00e9mission <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>18 <span class=\"_ _b\"></span>832 <span class=\"_ _b\"></span>actions <span class=\"_ _b\"></span>nouve<span class=\"_ _1\"></span>lles <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _1\"></span>vale<span class=\"_ _1\"></span>ur <span class=\"_ _b\"></span>nominale <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>0,10 <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>soit <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>montant<span class=\"_ _1\"></span> nominal d\u2019augmentati<span class=\"_ _1\"></span>on de capital de 1<span class=\"_ _1\"></span> 883,20 euros, r<span class=\"_ _1\"></span>\u00e9mun\u00e9r\u00e9e par incorporat<span class=\"_ _1\"></span>ion de r\u00e9serves.<span class=\"_ _16\"></span><span class=\"ff1\"> </span>Les informations relatives \u00e0<span class=\"_ _1\"></span> ces augmentati<span class=\"_ _1\"></span>on de capital sont pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9es en note <span class=\"_ _1\"></span>23.<span class=\"_ _245\"> </span>23.1 Capital social<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Au 31 d\u00e9cembre 2025, le capital social d<span class=\"_ _1\"></span>e Planisware S.A. s\u2019\u00e9l\u00e8ve \u00e0 7 025 77<span class=\"_ _1\"></span>2,60 euros, divis\u00e9 en 70 <span class=\"_ _1\"></span>257 726 actions <span class=\"_ _11\"> </span>ordinaires <span class=\"_ _11\"> </span>(contre <span class=\"_ _11\"> </span>70 <span class=\"_ _3\"> </span>024 <span class=\"_ _11\"> </span>000 <span class=\"_ _11\"> </span>actions <span class=\"_ _11\"> </span>au <span class=\"_ _3\"> </span>31<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>d\u00e9cembre <span class=\"_ _11\"> </span>2024), <span class=\"_ _3\"> </span>ent<span class=\"_ _1\"></span>i\u00e8rement <span class=\"_ _11\"> </span>lib\u00e9r\u00e9es, <span class=\"_ _11\"> </span>d\u2019une <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>aleur nominale de 0,10 euro<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>variations<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>capit<span class=\"_ _1\"></span>al <span class=\"_ _b\"></span>social <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>nterv<span class=\"_ _1\"></span>enues <span class=\"_ _b\"></span>au<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>cours <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>exerc<span class=\"_ _1\"></span>ices <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>5 <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>2024, <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>nombre <span class=\"_ _16\"></span>d\u2019actions <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> valeur<span class=\"_ _0\"></span>, s\u2019analysent de la fa\u00e7<span class=\"_ _1\"></span>on suivante :<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w3ea h391\" id=\"_1420d177-b80f-46d4-b17d-3fe859b39a50\"><tr><td></td><td></td><td class=\"c x355 y1dde w1ee h275\"><div class=\"t m0 xbe h227 y16cf ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td></td><td class=\"c x37a y1dde w1ee h275\"><div class=\"t m0 xbe h227 y16cf ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td></td><td class=\"c x37b y1ddf w3eb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Nombre<span class=\"_ _245\"> </span></div></td><td class=\"c x37c y1ddf w3ec h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Capital social<span class=\"_ _245\"> </span></div></td><td class=\"c x37d y1ddf w3ed h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Nombre<span class=\"_ _245\"> </span></div></td><td class=\"c x37e y1ddf w3ec h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Capital social<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x37f y1de0 w3ee h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d'actions<span class=\"_ _245\"> </span></div></td><td class=\"c x380 y1de0 w3ef h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">(en euros)<span class=\"_ _245\"> </span></div></td><td class=\"c x381 y1de0 w3ee h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d'actions<span class=\"_ _245\"> </span></div></td><td class=\"c x382 y1de0 w3ef h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">(en euros)<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x252 y1de1 w1ed h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">Capital social au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x94 h277 y11c7 ff1 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x5b h228 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\"> janvier </div></td><td class=\"c x355 y1de1 w1ef h1e8\"><div class=\"t m0 x1b h228 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">     70 024 000  </div></td><td class=\"c x383 y1de1 w1f0 h1e8\"><div class=\"t m0 x1b h228 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">       7 002 400  </div></td><td class=\"c x37a y1de1 w1ef h1e8\"><div class=\"t m0 x1b h228 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">     69 391 000  </div></td><td class=\"c x2fb y1de1 w1f0 h1e8\"><div class=\"t m0 x1b h228 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">       6 939 100  </div></td></tr><tr><td class=\"c x252 y1de2 w1ed h235\"><div class=\"t m0 x75 h228 y179e ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation de capit<span class=\"_ _0\"></span>al par \u00e9mission de nouvelles a<span class=\"_ _0\"></span>ctions<span class=\"_ _1\"></span> </div></td><td class=\"c x355 y1de2 w1ef h235\"><div class=\"t m0 xbb h228 y179e ff1 fs2a fc1 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x383 y1de2 w1f0 h235\"><div class=\"t m0 xbb h228 y179e ff1 fs2a fc1 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x37a y1de2 w1ef h235\"><div class=\"t m0 x1b h228 y179e ff1 fs2a fc0 sc0 ls0 ws0\">          370 000  </div></td><td class=\"c x2fb y1de2 w1f0 h235\"><div class=\"t m0 x1b h228 y179e ff1 fs2a fc0 sc0 ls0 ws0\">            37 000  </div></td></tr><tr><td class=\"c x252 y1de3 w1ed h278\"><div class=\"t m0 x75 h228 y11b6 ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation de capit<span class=\"_ _0\"></span>al par incorporation de r\u00e9serv<span class=\"_ _0\"></span>es, </div><div class=\"t m0 x75 h228 y1650 ff1 fs2a fc0 sc0 ls0 ws0\">b\u00e9n\u00e9fices ou primes </div></td><td class=\"c x355 y1de3 w1ef h278\"><div class=\"t m0 x1b h228 y8e0 ff1 fs2a fc1 sc0 ls0 ws0\">          233 726  </div></td><td class=\"c x383 y1de3 w1f0 h278\"><div class=\"t m0 x1b h228 y8e0 ff1 fs2a fc1 sc0 ls0 ws0\">            23 373  </div></td><td class=\"c x37a y1de3 w1ef h278\"><div class=\"t m0 x1b h228 y8e0 ff1 fs2a fc0 sc0 ls0 ws0\">          263 000  </div></td><td class=\"c x2fb y1de3 w1f0 h278\"><div class=\"t m0 x1b h228 y8e0 ff1 fs2a fc0 sc0 ls0 ws0\">            26 300  </div></td></tr><tr><td class=\"c x252 y1de4 w1ed h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Capital social au 31 d\u00e9<span class=\"_ _0\"></span>cembre </div></td><td class=\"c x355 y1de4 w1ef h229\"><div class=\"t m0 x1b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">     70 257 726  </div></td><td class=\"c x383 y1de4 w1f0 h229\"><div class=\"t m0 x1b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">       7 025 773  </div></td><td class=\"c x37a y1de4 w1ef h229\"><div class=\"t m0 x1b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">     70 024 000  </div></td><td class=\"c x2fb y1de4 w1f0 h229\"><div class=\"t m0 x1b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">       7 002 400  </div></td></tr></table>Les augmentations de capital par incorporation de <span class=\"_ _0\"></span>r\u00e9se<span class=\"_ _1\"></span>rves ont g\u00e9n\u00e9r\u00e9 un pr\u00e9l\u00e8ve<span class=\"_ _1\"></span>ment sur les <span class=\"_ _0\"></span>autres<span class=\"_ _1\"></span> r\u00e9serves de 21 489,40 et 1 8<span class=\"_ _1\"></span>83,20 euros, res<span class=\"_ _1\"></span>pectivement.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "Plans d\u2019attribution d<span class=\"_ _1\"></span>\u2019actions gratu<span class=\"_ _1\"></span>ites<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _4\"> </span>conseil <span class=\"_ _4\"> </span>d'<span class=\"_ _1\"></span>administration<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>2 <span class=\"_ _3\"> </span>juin <span class=\"_ _3\"> </span>2025 <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>d\u00e9cid\u00e9 <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>m<span class=\"_ _1\"></span>ise <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>place <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>deux <span class=\"_ _3\"> </span>plans <span class=\"_ _4\"> </span>d'attrib<span class=\"_ _1\"></span>ution <span class=\"_ _4\"> </span>d\u2019ac<span class=\"_ _1\"></span>tions gratuites<span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le plan 2 juin 20<span class=\"_ _1\"></span>25, \u00e0 com<span class=\"_ _1\"></span>pter du 2 juin 2<span class=\"_ _1\"></span>025, d\u2019un m<span class=\"_ _1\"></span>aximum de 106<span class=\"_ _1\"></span> 586 actions<span class=\"_ _1\"></span>, repr\u00e9sentant 0,<span class=\"_ _1\"></span>15% </span></span>du <span class=\"_ _b\"></span>capital <span class=\"_ _b\"></span>\u00e9mis, <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>profit <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>dirigeants <span class=\"_ _16\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>membr<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>person<span class=\"_ _1\"></span>nel <span class=\"_ _b\"></span>salari\u00e9 <span class=\"_ _b\"></span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>dehors <span class=\"_ _16\"></span>des Etats-Unis, <span class=\"_ _4\"> </span>mais, <span class=\"_ _4\"></span>par <span class=\"_ _16\"></span>exce<span class=\"_ _1\"></span>ption, <span class=\"_ _4\"></span>comprenant <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span>diri<span class=\"_ _1\"></span>geants<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>aux <span class=\"_ _4\"></span>Etats-Unis. <span class=\"_ _4\"></span>L'attribution <span class=\"_ _4\"></span>est <span class=\"_ _16\"></span>r\u00e9alis\u00e9e<span class=\"_ _1\"></span> sous <span class=\"_ _b\"></span>condition <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr\u00e9s<span class=\"_ _1\"></span>ence <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _b\"></span>d'attr<span class=\"_ _1\"></span>ibution <span class=\"_ _b\"></span>d\u00e9finitive, <span class=\"_ _b\"></span>fix\u00e9e <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>2 <span class=\"_ _1\"></span>juin <span class=\"_ _b\"></span>2026,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>l'issue <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>aquelle les salari\u00e9s encore pr\u00e9sents dans l'entreprise seront b\u00e9n\u00e9ficiaires de plein droit des actions attribu\u00e9es<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le <span class=\"_ _2\"></span>plan <span class=\"_ _0\"></span>2 <span class=\"_ _2\"></span>juin <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>Etats-Unis, <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>compter <span class=\"_ _0\"></span>du <span class=\"_ _2\"></span>2 <span class=\"_ _0\"></span>juin <span class=\"_ _2\"></span>2<span class=\"_ _1\"></span>025, <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _2\"></span>maximum <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>13 <span class=\"_ _0\"></span>560 <span class=\"_ _0\"></span>actions, <span class=\"_ _2\"></span>repr\u00e9se<span class=\"_ _1\"></span>ntant </span></span>0,02% <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>capital <span class=\"_ _4\"> </span>\u00e9mis, <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>profit <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>m<span class=\"_ _1\"></span>embre <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>pers<span class=\"_ _1\"></span>onnel <span class=\"_ _4\"> </span>salari\u00e9 <span class=\"_ _4\"></span>au<span class=\"_ _0\"></span>x<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Et<span class=\"_ _1\"></span>ats<span class=\"_ _b\"></span>-Unis, <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019excl<span class=\"_ _1\"></span>usion <span class=\"_ _4\"></span>des dirigeants <span class=\"_ _16\"></span>aux <span class=\"_ _b\"></span>Etats-<span class=\"_ _1\"></span>Unis. <span class=\"_ _16\"></span>L'attribution <span class=\"_ _16\"></span>est <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9alis\u00e9e <span class=\"_ _16\"></span>sous <span class=\"_ _16\"></span>condition <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>pr\u00e9sence <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>date <span class=\"_ _b\"></span>d'attribution<span class=\"_ _1\"></span> d\u00e9finitive, <span class=\"_ _1\"></span>fix\u00e9e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>espectivement <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>2 <span class=\"_ _1\"></span>juin <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>027, <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l'iss<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>laqu<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>salari\u00e9s <span class=\"_ _1\"></span>encore <span class=\"_ _b\"></span>pr\u00e9sents <span class=\"_ _b\"></span>dans l'entreprise seront b<span class=\"_ _1\"></span>\u00e9n\u00e9ficiaires de <span class=\"_ _1\"></span>plein droit des ac<span class=\"_ _1\"></span>tions attribu\u00e9es.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les informations relatives \u00e0<span class=\"_ _1\"></span> ces plans sont pr<span class=\"_ _1\"></span>\u00e9sent\u00e9es en n<span class=\"_ _1\"></span>ote 10.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Note 10.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Paiement fond<span class=\"_ _1\"></span>\u00e9 sur des actio<span class=\"_ _1\"></span>ns<span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Les actions gratuites sont \u00e9valu\u00e9es \u00e0 leur juste valeur \u00e0 la date d\u2019attribution, laquelle est comptabilis\u00e9e dans<span class=\"_ _245\"> </span> le <span class=\"_ _1\"></span>compte <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>r\u00e9sultat <span class=\"_ _b\"></span>avec <span class=\"_ _b\"></span>une <span class=\"_ _1\"></span>aug<span class=\"_ _1\"></span>mentation <span class=\"_ _1\"></span>corr<span class=\"_ _1\"></span>espondante <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>capitaux <span class=\"_ _b\"></span>propre<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>amort<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>lin\u00e9a<span class=\"_ _1\"></span>irement<span class=\"_ _245\"> </span> sur la p\u00e9riode d'acqu<span class=\"_ _1\"></span>isition des droits.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Leur juste <span class=\"_ _1\"></span>valeur <span class=\"_ _1\"></span>est d<span class=\"_ _1\"></span>\u00e9termin\u00e9e sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>du co<span class=\"_ _1\"></span>urs de <span class=\"_ _1\"></span>bourse <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l\u2019action \u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>date d\u2019attri<span class=\"_ _1\"></span>bution actua<span class=\"_ _1\"></span>lis\u00e9e<span class=\"_ _245\"> </span> diminu\u00e9 de l\u2019hypoth\u00e8se<span class=\"_ _1\"></span> de distribution de d<span class=\"_ _1\"></span>ividendes au cours<span class=\"_ _1\"></span> de la p\u00e9riode d\u2019acq<span class=\"_ _1\"></span>uisition. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le nombre d\u2019instruments de <span class=\"_ _0\"></span>capitaux propres attribu\u00e9s peut <span class=\"_ _0\"></span>\u00eatre revu <span class=\"_ _0\"></span>au cours de l<span class=\"_ _0\"></span>a p\u00e9riode d\u2019acquisition en<span class=\"_ _245\"> </span> cas <span class=\"_ _16\"></span>d\u2019<span class=\"_ _0\"></span>antic<span class=\"_ _1\"></span>ipation <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>non<span class=\"_ _1\"></span>-respec<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onditions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>performance <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>ites <span class=\"_ _16\"></span>\u00ab <span class=\"_ _b\"></span>hors <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _16\"></span>\u00bb <span class=\"_ _b\"></span>ou <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>fon<span class=\"_ _0\"></span>ct<span class=\"_ _1\"></span>ion <span class=\"_ _16\"></span>du<span class=\"_ _245\"> </span> taux de rotation des <span class=\"_ _1\"></span>b\u00e9n\u00e9ficiaires.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les principales caract\u00e9r<span class=\"_ _1\"></span>istiques des<span class=\"_ _1\"></span> plans d\u2019attribution<span class=\"_ _1\"></span> d\u2019actions gratu<span class=\"_ _1\"></span>ites se d\u00e9taillent com<span class=\"_ _1\"></span>me suit<span class=\"_ _b\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w391 h36a\" id=\"_fb82edf2-ba0d-404c-a437-218d6cd15846\"><tr><td></td><td class=\"c x2eb y1c7c w392 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">Plan 11 octobre<span class=\"_ _245\"> </span></div></td><td class=\"c x2ef y1c7c w393 h34d\" colspan=\"2\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">Plan 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x2ec h23b y1c7d ff6 fs2b fc1 sc0 ls62 ws0\">er<span class=\"_ _245\"> </span></div><div class=\"t m0 x2ed h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">juin<span class=\"_ _245\"> </span></div><div class=\"t m0 x2ee h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">Plan 29 juillet<span class=\"_ _245\"> </span></div></td><td class=\"c x2f0 y1c7c w394 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">Plan 2 juin</div></td><td class=\"c x2f1 y1c7e w394 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">Plan 2 juin<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x2f2 y1c7f w395 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">2023<span class=\"_ _245\"> </span></div></td><td class=\"c x2f3 y1c7f w395 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">2024<span class=\"_ _245\"> </span></div></td><td class=\"c x2f4 y1c7f w395 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">2024<span class=\"_ _245\"> </span></div></td><td class=\"c x2f5 y1c7f w395 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"_ _245\"> </span></div></td><td class=\"c x2f6 y1c80 w395 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x2f1 y1c81 w396 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">Etats-Unis<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x1a2 y1c82 w397 h34c\"><div class=\"t m0 x1a1 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">Date de la d\u00e9cision du <span class=\"_ _0\"></span>conseil<span class=\"_ _245\"> </span></div></td><td class=\"c x2f7 y1c83 w47 hc6\"><div class=\"t m0 x83 h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">11/10/2023 </div></td><td class=\"c x2f8 y1c83 w13d hc6\"><div class=\"t m0 x18 h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">24/05/2024 </div></td><td class=\"c x2f9 y1c83 w1ab hc6\"><div class=\"t m0 x4f h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">29/07/2024 </div></td><td class=\"c x2fa y1c83 w1ac hc6\"><div class=\"t m0 x9e h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">02/06/2025 </div></td><td class=\"c x2fb y1c83 w1ad hc6\"><div class=\"t m0 xcb h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">02/06/2025 </div></td></tr><tr><td class=\"c x1a2 y1c85 w398 h36b\"><div class=\"t m0 x1a1 h228 y1c84 ff4 fs2a fc0 sc0 ls0 ws0\">d\u2019administration<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1c86 w1aa h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Date d'attribution </div></td><td class=\"c x2f7 y1c86 w47 h23a\"><div class=\"t m0 x83 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">11/10/2023 </div></td><td class=\"c x2f8 y1c86 w13d h23a\"><div class=\"t m0 x18 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">01/06/2024 </div></td><td class=\"c x2f9 y1c86 w1ab h23a\"><div class=\"t m0 x4f h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">29/07/2024 </div></td><td class=\"c x2fa y1c86 w1ac h23a\"><div class=\"t m0 x9e h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">02/06/2025 </div></td><td class=\"c x2fb y1c86 w1ad h23a\"><div class=\"t m0 xcb h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">02/06/2025 </div></td></tr><tr><td class=\"c x252 y1c87 w1aa h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Nombre d'actions attri<span class=\"_ _0\"></span>bu\u00e9es maximum </div></td><td class=\"c x2f7 y1c87 w47 h23a\"><div class=\"t m0 x74 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">121 500 </div></td><td class=\"c x2f8 y1c87 w13d h23a\"><div class=\"t m0 x63 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">215 445 </div></td><td class=\"c x2f9 y1c87 w1ab h23a\"><div class=\"t m0 x74 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">60 000 </div></td><td class=\"c x2fa y1c87 w1ac h23a\"><div class=\"t m0 x51 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">106 586 </div></td><td class=\"c x2fb y1c87 w1ad h23a\"><div class=\"t m0 x81 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">13 560 </div></td></tr><tr><td class=\"c x252 y1c88 w1aa h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">% du capital \u00e0 la dat<span class=\"_ _0\"></span>e d'attribution </div></td><td class=\"c x2f7 y1c88 w47 h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">0,18% </div></td><td class=\"c x2f8 y1c88 w13d h23a\"><div class=\"t m0 x7f h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">0,31% </div></td><td class=\"c x2f9 y1c88 w1ab h23a\"><div class=\"t m0 x71 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">0,09% </div></td><td class=\"c x2fa y1c88 w1ac h23a\"><div class=\"t m0 x6f h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">0,15% </div></td><td class=\"c x2fb y1c88 w1ad h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">0,02% </div></td></tr><tr><td class=\"c x252 y1c89 w1aa h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Nombre de b\u00e9n\u00e9ficiaires </div></td><td class=\"c x2f7 y1c89 w47 h23c\"><div class=\"t m0 xbf h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x2f8 y1c89 w13d h23c\"><div class=\"t m0 x9f h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">96<span class=\"ls0\"> </span></div></td><td class=\"c x2f9 y1c89 w1ab h23c\"><div class=\"t m0 x98 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x2fa y1c89 w1ac h23c\"><div class=\"t m0 xe5 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">67<span class=\"ls0\"> </span></div></td><td class=\"c x2fb y1c89 w1ad h23c\"><div class=\"t m0 xaf h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">27<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2fc y1c8a w399 h34c\"><div class=\"t m0 x1a1 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">1, 2 et 3 ans<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x2fd y1c8a w39a h34c\"><div class=\"t m0 x1a1 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">1 et 2 ans<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c8b w1aa h241\"><div class=\"t m0 x75 h228 y116 ff1 fs2a fc0 sc0 ls0 ws0\">P\u00e9riode d'acquisitio<span class=\"_ _0\"></span>n </div></td><td class=\"c x2fe y1c8c w39b h34c\"><div class=\"t m0 x1a1 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">(acquisition par<span class=\"_ _245\"> </span></div></td><td class=\"c x2f8 y1c8b w13d h241\"><div class=\"t m0 x70 h228 y116 ff1 fs2a fc0 sc0 ls0 ws0\">1 an </div></td><td class=\"c x2ff y1c8c w39c h34c\"><div class=\"t m0 x1a1 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">(acquisition par<span class=\"_ _245\"> </span></div></td><td class=\"c x2fa y1c8b w1ac h241\"><div class=\"t m0 x97 h228 y116 ff1 fs2a fc0 sc0 ls0 ws0\">1 an </div></td><td class=\"c x2fb y1c8b w1ad h241\"><div class=\"t m0 xed h228 y116 ff1 fs2a fc0 sc0 ls0 ws0\">2 ans </div></td></tr><tr><td></td><td class=\"c x300 y1c8d w39d h351\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">tranches)<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x301 y1c8d w39d h351\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">tranches)<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c8e w1aa h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Conditions de perform<span class=\"_ _0\"></span>ance<span class=\"_ _1\"></span> </div></td><td class=\"c x2f7 y1c8e w47 h23a\"><div class=\"t m0 x2 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Oui </div></td><td class=\"c x2f8 y1c8e w13d h23a\"><div class=\"t m0 x1c h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Non </div></td><td class=\"c x2f9 y1c8e w1ab h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Oui </div></td><td class=\"c x2fa y1c8e w1ac h23a\"><div class=\"t m0 x97 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Non </div></td><td class=\"c x2fb y1c8e w1ad h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Non </div></td></tr><tr><td class=\"c x1a2 y1c8f w39e h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">Conditions de pr\u00e9se<span class=\"_ _0\"></span>nce \u00e0 la fin de la<span class=\"_ _245\"> </span></div></td><td class=\"c x2f7 y1c90 w47 hc6\"><div class=\"t m0 x2 h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">Oui </div></td><td class=\"c x2f8 y1c90 w13d hc6\"><div class=\"t m0 x71 h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">Oui </div></td><td class=\"c x2f9 y1c90 w1ab hc6\"><div class=\"t m0 xe7 h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">Oui </div></td><td class=\"c x2fa y1c90 w1ac hc6\"><div class=\"t m0 xb9 h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">Oui </div></td><td class=\"c x2fb y1c90 w1ad hc6\"><div class=\"t m0 x178 h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">Oui </div></td></tr><tr><td class=\"c x1a2 y1c91 w39f h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">p\u00e9riode d'acquisition<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1c92 w3a0 h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">Juste valeur des titres <span class=\"_ _0\"></span>\u00e0 la date d'attribution<span class=\"_ _245\"> </span></div></td><td class=\"c x2f7 y1c93 w47 h128\"><div class=\"t m0 x178 h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">12,44 </div></td><td class=\"c x2f8 y1c93 w13d h128\"><div class=\"t m0 x19 h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">24,93 </div></td><td class=\"c x2f9 y1c93 w1ab h128\"><div class=\"t m0 xd2 h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">26,22 </div></td><td class=\"c x2fa y1c93 w1ac h128\"><div class=\"t m0 x70 h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">24,19 </div></td><td class=\"c x2fb y1c93 w1ad h128\"><div class=\"t m0 xed h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">24,19 </div></td></tr><tr><td class=\"c x1a2 y1c94 w3a1 h36b\"><div class=\"t m0 x1a1 h228 y1c84 ff4 fs2a fc0 sc0 ls0 ws0\">(\u20ac)<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr></table>Plan 1<span class=\"_ _2\"></span>1 octobr<span class=\"_ _1\"></span>e 2023<span class=\"ff1\"> </span>Le <span class=\"_ _4\"> </span>conseil <span class=\"_ _3\"> </span>d\u2019admi<span class=\"_ _1\"></span>nistration <span class=\"_ _3\"> </span>du <span class=\"_ _4\"> </span>1<span class=\"_ _2\"></span>1 <span class=\"_ _3\"> </span>octobr<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>2023 <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>d\u00e9cid\u00e9 <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>mise <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>place <span class=\"_ _3\"> </span>d'un <span class=\"_ _3\"> </span>plan <span class=\"_ _4\"> </span>d'attr<span class=\"_ _1\"></span>ibution <span class=\"_ _3\"> </span>d\u2019actions gratuites, <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>compt<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>1<span class=\"_ _2\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>octobre <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>d'u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>maxi<span class=\"_ _1\"></span>mum <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>121<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>500<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actions <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>profit <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>irecteur <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>\u00e9n\u00e9ral <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u Groupe. <span class=\"_ _2\"></span>C<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>actions <span class=\"_ _2\"></span>seront <span class=\"_ _0\"></span>d\u00e9finitivem<span class=\"_ _1\"></span>ent <span class=\"_ _0\"></span>acquises, <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>tranches <span class=\"_ _2\"></span>succ<span class=\"_ _1\"></span>essives, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>1 <span class=\"_ _0\"></span>octobre <span class=\"_ _0\"></span>2024, <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>1 <span class=\"_ _0\"></span>octobre 2025 <span class=\"_ _2\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>oc<span class=\"_ _1\"></span>tobre <span class=\"_ _0\"></span>2026, <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span>dition <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>b\u00e9n\u00e9ficiaire <span class=\"_ _0\"></span>conserve <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>alit\u00e9 <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>andataire <span class=\"_ _0\"></span>social <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>Soci\u00e9<span class=\"_ _1\"></span>t\u00e9 de <span class=\"_ _16\"></span>fa\u00e7on <span class=\"_ _b\"></span>cont<span class=\"_ _1\"></span>inue <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>ininterrompue <span class=\"_ _16\"></span>jusqu\u2019\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>fin <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>chaque <span class=\"_ _16\"></span>tranche. <span class=\"_ _b\"></span>L<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>nombre <span class=\"_ _16\"></span>d\u00e9finitif <span class=\"_ _16\"></span>d\u2019actions <span class=\"_ _16\"></span>attribu\u00e9es sera soumis \u00e0 des c<span class=\"_ _1\"></span>onditions de perfor<span class=\"_ _1\"></span>mance hors ma<span class=\"_ _1\"></span>rch\u00e9 pour chaqu<span class=\"_ _1\"></span>e t<span class=\"_ _1\"></span>ranche.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Plan 1<span class=\"_ _245\"> </span>er juin 2024<span class=\"ff1\"> </span>Le conseil d'administration du 24 mai 2024 a d\u00e9c<span class=\"_ _1\"></span>id\u00e9 la mise en place d'un plan d'attribution d\u2019<span class=\"_ _1\"></span>actions gratuites<span class=\"_ _1\"></span>, \u00e0 <span class=\"_ _4\"> </span>compt<span class=\"_ _1\"></span>er <span class=\"_ _4\"> </span>du <span class=\"_ _3\"> </span>1<span class=\"_ _245\"> </span>er <span class=\"_ _4\"> </span>juin <span class=\"_ _3\"> </span>2024, <span class=\"_ _3\"> </span>d'un <span class=\"_ _3\"> </span>maximu<span class=\"_ _1\"></span>m <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>215 <span class=\"_ _3\"> </span>445 <span class=\"_ _3\"> </span>actions <span class=\"_ _3\"> </span>au <span class=\"_ _3\"> </span>profit <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>irigeants <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>t <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>mem<span class=\"_ _1\"></span>bres <span class=\"_ _3\"> </span>du personnel <span class=\"_ _11\"> </span>salari\u00e9 <span class=\"_ _11\"> </span>du <span class=\"_ _11\"> </span>Grou<span class=\"_ _1\"></span>pe. <span class=\"_ _11\"> </span>L'attribution <span class=\"_ _11\"> </span>est <span class=\"_ _11\"> </span>r\u00e9<span class=\"_ _1\"></span>alis\u00e9e <span class=\"_ _11\"> </span>sous <span class=\"_ _11\"> </span>condi<span class=\"_ _1\"></span>tion <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>pr\u00e9sence <span class=\"_ _11\"> </span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>date <span class=\"_ _11\"> </span>d'attribut<span class=\"_ _1\"></span>ion d\u00e9finitive, <span class=\"_ _4\"> </span>fix\u00e9e <span class=\"_ _4\"> </span>au <span class=\"_ _4\"> </span>1<span class=\"_ _245\"> </span>er <span class=\"_ _4\"> </span>juin <span class=\"_ _4\"> </span>2025, <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>l'issue <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>laq<span class=\"_ _1\"></span>uelle <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>salar<span class=\"_ _1\"></span>i\u00e9s <span class=\"_ _4\"> </span>encore <span class=\"_ _4\"> </span>pr\u00e9se<span class=\"_ _1\"></span>nts <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>l'entreprise <span class=\"_ _4\"> </span>sero<span class=\"_ _1\"></span>nt b\u00e9n\u00e9ficiaires de ple<span class=\"_ _1\"></span>in droit des actions attr<span class=\"_ _1\"></span>ibu\u00e9es.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Plan 29 juillet 2024<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _0\"></span>conseil <span class=\"_ _0\"></span>d'administration du <span class=\"_ _2\"></span>29 juillet <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>d\u00e9cid\u00e9 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mise <span class=\"_ _0\"></span>en pl<span class=\"_ _0\"></span>ace<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d'un <span class=\"_ _0\"></span>plan <span class=\"_ _0\"></span>d'attrib<span class=\"_ _1\"></span>ution <span class=\"_ _0\"></span>d\u2019actions <span class=\"_ _0\"></span>gratuite<span class=\"_ _1\"></span>s, \u00e0 <span class=\"_ _16\"></span>compter <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>u <span class=\"_ _16\"></span>29 <span class=\"_ _4\"></span>juillet <span class=\"_ _16\"></span>2024, <span class=\"_ _16\"></span>d'un <span class=\"_ _4\"></span>maximum <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>60<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>0<span class=\"_ _1\"></span>00 <span class=\"_ _16\"></span>actions, <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>profit <span class=\"_ _16\"></span>d\u2019un <span class=\"_ _4\"></span>dirigeant. <span class=\"_ _16\"></span>Ces <span class=\"_ _16\"></span>act<span class=\"_ _1\"></span>ions <span class=\"_ _16\"></span>seron<span class=\"_ _1\"></span>t d\u00e9finitivement <span class=\"_ _4\"></span>acquises, <span class=\"_ _16\"></span>par <span class=\"_ _16\"></span>p\u00e9<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>iodes <span class=\"_ _16\"></span>d\u2019acq<span class=\"_ _1\"></span>uisition <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>uccessives<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>2<span class=\"_ _1\"></span>9 <span class=\"_ _16\"></span>juillet<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>2025 <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>29 <span class=\"_ _4\"></span>juillet <span class=\"_ _16\"></span>2026, <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ous condition <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pr\u00e9sence \u00e9te<span class=\"_ _0\"></span>ndue \u00e0 <span class=\"_ _2\"></span>l\u2019<span class=\"_ _1\"></span>exercice <span class=\"_ _0\"></span>continu <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>ininterromp<span class=\"_ _1\"></span>u <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fonctions <span class=\"_ _0\"></span>salari\u00e9es <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>dirigean<span class=\"_ _1\"></span>tes <span class=\"_ _0\"></span>jusqu\u2019\u00e0<span class=\"_ _1\"></span> la <span class=\"_ _4\"> </span>fin <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>chaqu<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>p\u00e9riode<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>d\u2019acquisit<span class=\"_ _1\"></span>ion <span class=\"_ _4\"> </span>et <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>onditions <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>per<span class=\"_ _b\"></span>formance <span class=\"_ _3\"> </span>hors <span class=\"_ _3\"> </span>march\u00e9 <span class=\"_ _3\"> </span>pour <span class=\"_ _4\"> </span>cha<span class=\"_ _1\"></span>que <span class=\"_ _4\"> </span>p\u00e9rio<span class=\"_ _1\"></span>de d\u2019acquisition.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Plans 2 juin 2025<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _4\"> </span>conseil <span class=\"_ _4\"> </span>d'<span class=\"_ _1\"></span>administration<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>2 <span class=\"_ _3\"> </span>juin <span class=\"_ _3\"> </span>2025 <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>d\u00e9cid\u00e9 <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>m<span class=\"_ _1\"></span>ise <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>place <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>deux <span class=\"_ _3\"> </span>plans <span class=\"_ _4\"> </span>d'attrib<span class=\"_ _1\"></span>ution <span class=\"_ _4\"> </span>d\u2019ac<span class=\"_ _1\"></span>tions gratuites :<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le plan 2 juin 20<span class=\"_ _1\"></span>25, \u00e0 com<span class=\"_ _1\"></span>pter du 2 juin 2<span class=\"_ _1\"></span>025, d\u2019un m<span class=\"_ _1\"></span>aximum de 106<span class=\"_ _1\"></span> 586 actions<span class=\"_ _1\"></span>, repr\u00e9sentant 0,<span class=\"_ _1\"></span>15% </span></span>du <span class=\"_ _b\"></span>capital <span class=\"_ _b\"></span>\u00e9mis, <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>profit <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>dirigeants <span class=\"_ _16\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>membr<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>person<span class=\"_ _1\"></span>nel <span class=\"_ _b\"></span>salari\u00e9 <span class=\"_ _b\"></span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>dehors <span class=\"_ _16\"></span>des Etats-Unis, <span class=\"_ _4\"> </span>mais, <span class=\"_ _4\"></span>par <span class=\"_ _16\"></span>exce<span class=\"_ _1\"></span>ption, <span class=\"_ _4\"></span>comprenant <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span>diri<span class=\"_ _1\"></span>geants<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>aux <span class=\"_ _4\"></span>Etats-Unis. <span class=\"_ _4\"></span>L'attribution <span class=\"_ _4\"></span>est <span class=\"_ _16\"></span>r\u00e9alis\u00e9e<span class=\"_ _1\"></span> sous <span class=\"_ _b\"></span>condition <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr\u00e9s<span class=\"_ _1\"></span>ence <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _b\"></span>d'attr<span class=\"_ _1\"></span>ibution <span class=\"_ _b\"></span>d\u00e9finitive, <span class=\"_ _b\"></span>fix\u00e9e <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>2 <span class=\"_ _1\"></span>juin <span class=\"_ _b\"></span>2026,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>l'issue <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>aquelle les salari\u00e9s encore pr\u00e9sents dans l'entreprise seront b\u00e9n\u00e9ficiaires de plein droit des actions attribu\u00e9es<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le <span class=\"_ _2\"></span>plan <span class=\"_ _0\"></span>2 <span class=\"_ _2\"></span>juin <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>Etats-Unis, <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>compter <span class=\"_ _0\"></span>du <span class=\"_ _2\"></span>2 <span class=\"_ _0\"></span>juin <span class=\"_ _2\"></span>2<span class=\"_ _1\"></span>025, <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _2\"></span>maximum <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>13 <span class=\"_ _0\"></span>560 <span class=\"_ _0\"></span>actions, <span class=\"_ _2\"></span>repr\u00e9se<span class=\"_ _1\"></span>ntant </span></span>0,02% <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>capital <span class=\"_ _4\"> </span>\u00e9mis, <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>profit <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>m<span class=\"_ _1\"></span>embre <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>pers<span class=\"_ _1\"></span>onnel <span class=\"_ _4\"> </span>salari\u00e9 <span class=\"_ _4\"></span>au<span class=\"_ _0\"></span>x<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Et<span class=\"_ _1\"></span>ats<span class=\"_ _b\"></span>-Unis, <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019excl<span class=\"_ _1\"></span>usion <span class=\"_ _4\"></span>des dirigeants <span class=\"_ _16\"></span>aux <span class=\"_ _b\"></span>Etats-<span class=\"_ _1\"></span>Unis. <span class=\"_ _16\"></span>L'attribution <span class=\"_ _16\"></span>est <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9alis\u00e9e <span class=\"_ _16\"></span>sous <span class=\"_ _b\"></span>conditio<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>pr\u00e9<span class=\"_ _b\"></span>sence <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>date <span class=\"_ _b\"></span>d'attr<span class=\"_ _1\"></span>ibution d\u00e9finitive, <span class=\"_ _1\"></span>fix\u00e9e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>espectivement <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>2 <span class=\"_ _1\"></span>juin <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>027, <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l'iss<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>laqu<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>salari\u00e9s <span class=\"_ _1\"></span>encore <span class=\"_ _b\"></span>pr\u00e9sents <span class=\"_ _b\"></span>dans l'entreprise seront b<span class=\"_ _1\"></span>\u00e9n\u00e9ficiaires de <span class=\"_ _1\"></span>plein droit des ac<span class=\"_ _1\"></span>tions attribu\u00e9es.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les mouvements <span class=\"_ _0\"></span>relat<span class=\"_ _1\"></span>ifs <span class=\"_ _0\"></span>au<span class=\"_ _1\"></span>x plans <span class=\"_ _0\"></span>d\u2019attribut<span class=\"_ _1\"></span>ion d\u2019actions gratuites <span class=\"_ _0\"></span>au cours de <span class=\"_ _0\"></span>l\u2019exerc<span class=\"_ _1\"></span>ice <span class=\"_ _0\"></span>se pr\u00e9sentent comme suit :<span class=\"ff1\"> </span><table class=\"s w391 h36c\" id=\"_2354ee7a-e8c4-4502-b17f-d735e6d449e2\"><tr><td></td><td class=\"c x302 y1c95 w392 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">Plan 11 octobre<span class=\"_ _245\"> </span></div></td><td class=\"c x305 y1c95 w3a2 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">Plan 1</div><div class=\"t m0 x303 h23b y1c96 ff6 fs2b fc1 sc0 ls62 ws0\">er<span class=\"_ _245\"> </span></div><div class=\"t m0 x304 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">juin<span class=\"_ _245\"> </span></div></td><td class=\"c x306 y1c95 w3a3 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">Plan 29 juillet</div></td><td class=\"c x307 y1c95 w394 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">Plan 2 juin</div></td><td class=\"c x2f1 y1c97 w394 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">Plan 2 juin<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x308 y1c98 w395 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">2023<span class=\"_ _245\"> </span></div></td><td class=\"c x309 y1c98 w395 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">2024<span class=\"_ _245\"> </span></div></td><td class=\"c x30a y1c98 w395 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">2024<span class=\"_ _245\"> </span></div></td><td class=\"c x30b y1c98 w395 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"_ _245\"> </span></div></td><td class=\"c x30c y1c99 w395 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x2f1 y1c9a w396 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">Etats-Unis<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x1a2 y1c9b w3a4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">Nombre d'actions attribu<span class=\"_ _0\"></span>\u00e9es au<span class=\"_ _245\"> </span></div></td><td class=\"c x30d y1c9c w47 h244\"><div class=\"t m0 x1c h227 y8fd ff6 fs2a fc1 sc0 ls0 ws0\">111 000 </div></td><td class=\"c x30e y1c9c w1af h244\"><div class=\"t m0 x7f h227 y8fd ff6 fs2a fc1 sc0 ls0 ws0\">214 934 </div></td><td class=\"c x30f y1c9c w1b0 h244\"><div class=\"t m0 x81 h227 y8fd ff6 fs2a fc1 sc0 ls0 ws0\">60 000 </div></td><td class=\"c x310 y1c9c w1af h244\"><div class=\"t m0 x17b h227 y8fd ff6 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2fb y1c9c w1ad h244\"><div class=\"t m0 x17b h227 y8fd ff6 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1a2 y1c9d w3a5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls5f ws0\">31<span class=\"ls0\"> d\u00e9cembre <span class=\"_ _0\"></span>2024<span class=\"_ _245\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1c9e w1ae h229\"><div class=\"t m0 x75 h228 y15cf ff9 fs2a fc0 sc0 ls0 ws0\">Nombre d'actions attri<span class=\"_ _0\"></span>bu\u00e9es </div></td><td class=\"c x30d y1c9e w47 h229\"><div class=\"t m0 x56 h228 y15cf ff9 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30e y1c9e w1af h229\"><div class=\"t m0 x17b h228 y15cf ff9 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30f y1c9e w1b0 h229\"><div class=\"t m0 x17b h228 y15cf ff9 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x310 y1c9e w1af h229\"><div class=\"t m0 x7f h228 y15cf ff9 fs2a fc0 sc0 ls0 ws0\">106 586 </div></td><td class=\"c x2fb y1c9e w1ad h229\"><div class=\"t m0 x81 h228 y15cf ff9 fs2a fc0 sc0 ls0 ws0\">13 560 </div></td></tr><tr><td class=\"c x252 y1c9f w1ae h1e8\"><div class=\"t m0 x75 h228 y12b1 fff fs2a fc0 sc0 ls0 ws0\">Nombre d\u2019actions \u00e9mi<span class=\"_ _0\"></span>ses<span class=\"ff9\"> </span></div></td><td class=\"c x30d y1c9f w47 h1e8\"><div class=\"t m0 xd2 h228 y12b1 ff9 fs2a fc0 sc0 ls0 ws0\">24 464 </div></td><td class=\"c x30e y1c9f w1af h1e8\"><div class=\"t m0 x7f h228 y12b1 ff9 fs2a fc0 sc0 ls0 ws0\">214 894 </div></td><td class=\"c x30f y1c9f w1b0 h1e8\"><div class=\"t m0 x81 h228 y12b1 ff9 fs2a fc0 sc0 ls0 ws0\">18 832 </div></td><td class=\"c x310 y1c9f w1af h1e8\"><div class=\"t m0 x17b h228 y12b1 ff9 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fb y1c9f w1ad h1e8\"><div class=\"t m0 x17b h228 y12b1 ff9 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1a2 y1ca1 w3a6 h36d\"><div class=\"t m0 x1a1 h246 y1ca0 fff fs2a fc0 sc0 ls0 ws0\">Nombre d\u2019actions non <span class=\"_ _0\"></span>ac<span class=\"_ _1\"></span>quises<span class=\"_ _245\"> </span></div></td><td class=\"c x30d y1ca2 w47 h245\"><div class=\"t m0 xd2 h228 y1020 ff9 fs2a fc0 sc0 ls0 ws0\">26 036 </div></td><td class=\"c x30e y1ca2 w1af h245\"><div class=\"t m0 xaf h228 y1020 ff9 fs2a fc0 sc0 ls5f ws0\">40<span class=\"ls0\"> </span></div></td><td class=\"c x30f y1ca2 w1b0 h245\"><div class=\"t m0 xed h228 y1020 ff9 fs2a fc0 sc0 ls0 ws0\">6 168 </div></td><td class=\"c x310 y1ca2 w1af h245\"><div class=\"t m0 x17b h228 y1020 ff9 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fb y1ca2 w1ad h245\"><div class=\"t m0 x17b h228 y1020 ff9 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1a2 y1ca3 w3a7 h366\"><div class=\"t m0 x1a1 h228 y1c58 ff9 fs2a fc0 sc0 ls0 ws0\">d\u00e9finitivement<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1ca4 w3a4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls0 ws0\">Nombre d'actions attribu<span class=\"_ _0\"></span>\u00e9es au<span class=\"_ _245\"> </span></div></td><td class=\"c x30d y1ca5 w47 h247\"><div class=\"t m0 xd2 h227 yf0f ff6 fs2a fc1 sc0 ls0 ws0\">60 500 </div></td><td class=\"c x30e y1ca5 w1af h247\"><div class=\"t m0 x17b h227 yf0f ff6 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x30f y1ca5 w1b0 h247\"><div class=\"t m0 x81 h227 yf0f ff6 fs2a fc1 sc0 ls0 ws0\">35 000 </div></td><td class=\"c x310 y1ca5 w1af h247\"><div class=\"t m0 x7f h227 yf0f ff6 fs2a fc1 sc0 ls0 ws0\">106 586 </div></td><td class=\"c x2fb y1ca5 w1ad h247\"><div class=\"t m0 x81 h227 yf0f ff6 fs2a fc1 sc0 ls0 ws0\">13 560 </div></td></tr><tr><td class=\"c x1a2 y1b70 w3a5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff6 fs2a fc1 sc0 ls5f ws0\">31<span class=\"ls0\"> d\u00e9cembre <span class=\"_ _0\"></span>2025<span class=\"_ _245\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td></tr></table>Une <span class=\"_ _0\"></span>charge <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>540 <span class=\"_ _0\"></span>milliers <span class=\"_ _0\"></span>d\u2019euros <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9e <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>titre <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>accords <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>paiement <span class=\"_ _0\"></span>fond\u00e9 <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>ac<span class=\"_ _1\"></span>tions pour l\u2019exercice 202<span class=\"_ _1\"></span>5 et 5 0<span class=\"_ _1\"></span>60 milliers d'euros <span class=\"_ _1\"></span>pour l\u2019exerc<span class=\"_ _1\"></span>ice 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "Note 3.<span class=\"ff6\"> <span class=\"_ _bb\"> </span></span>Princ<span class=\"_ _1\"></span>ipes, r\u00e8gles et m<span class=\"_ _1\"></span>\u00e9thodes comptable<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span><span class=\"ff3\"> </span>3.1 Base de pr\u00e9p<span class=\"_ _1\"></span>aration<span class=\"ff3\"> </span>En app<span class=\"_ _1\"></span>lication <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>r\u00e8glemen<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>europ\u00e9en <span class=\"_ _1\"></span>1606/200<span class=\"_ _1\"></span>2 d<span class=\"_ _1\"></span>u 1<span class=\"_ _1\"></span>9 <span class=\"_ _1\"></span>juillet <span class=\"_ _1\"></span>2002, <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>\u00e9tats <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inanciers <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>titre<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e l\u2019exercice <span class=\"_ _11\"> </span>clos <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>31 <span class=\"_ _11\"> </span>d\u00e9cembre <span class=\"_ _11\"> </span>202<span class=\"_ _1\"></span>5 <span class=\"_ _11\"> </span>sont <span class=\"_ _11\"> </span>\u00e9tablis <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>onform\u00e9ment <span class=\"_ _11\"> </span>aux <span class=\"_ _11\"> </span>normes<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>internationales <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>\u2019information financi\u00e8re <span class=\"_ _0\"></span>(IFRS) <span class=\"_ _0\"></span>publi\u00e9es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>l\u2019International<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>Accounti<span class=\"_ _1\"></span>ng <span class=\"_ _0\"></span>Standards <span class=\"_ _0\"></span>Board <span class=\"_ _0\"></span>(IASB), <span class=\"_ _0\"></span>telles <span class=\"_ _0\"></span>qu\u2019adopt\u00e9es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>l\u2019Union Europ\u00e9enne au 31 d<span class=\"_ _1\"></span>\u00e9cembre 202<span class=\"_ _1\"></span>5.<span class=\"ff1\"> </span>Ils ont \u00e9t\u00e9 arr\u00eat\u00e9s et au<span class=\"_ _1\"></span>toris\u00e9s pour p<span class=\"_ _1\"></span>ublication par le c<span class=\"_ _1\"></span>onseil <span class=\"_ _1\"></span>d\u2019administrat<span class=\"_ _1\"></span>ion le 2<span class=\"_ _1\"></span>3 mars 20<span class=\"_ _245\"> </span>26.<span class=\"ff1\"> </span>3.2 Nouvelles norm<span class=\"_ _1\"></span>es, amendement<span class=\"_ _1\"></span>s et interpr\u00e9ta<span class=\"_ _1\"></span>tions<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Nouvelles normes, ame<span class=\"_ _1\"></span>ndements et interpr\u00e9t<span class=\"_ _1\"></span>ations ent<span class=\"_ _1\"></span>r\u00e9s en vigueur au 1<span class=\"_ _245\"> </span>er janvier 2025<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les nouvelles normes<span class=\"_ _1\"></span>, amendements e<span class=\"_ _1\"></span>t interpr\u00e9tations<span class=\"_ _1\"></span> en vigueur au 1<span class=\"_ _245\"> </span>er janvier 2025 co<span class=\"_ _1\"></span>ncernent<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Amendements <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _11\"> </span>IAS <span class=\"_ _3\"> </span>2<span class=\"_ _1\"></span>1 <span class=\"_ _11\"> </span>Ef<span class=\"_ _0\"></span>fets <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>variations <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>cours <span class=\"_ _3\"> </span>des<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>monnaies <span class=\"_ _3\"> </span>\u00e9tran<span class=\"_ _1\"></span>g\u00e8res  \u2013 <span class=\"_ _16\"></span>Absence <span class=\"_ _11\"> </span>de </span></span>convertibilit\u00e9.<span class=\"ff1\"> </span>L<span class=\"_ _0\"></span>\u2019adoption <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>ces <span class=\"_ _b\"></span>modi<span class=\"_ _1\"></span>fications <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>\u2019a <span class=\"_ _16\"></span>eu <span class=\"_ _b\"></span>aucune <span class=\"_ _16\"></span>incidence <span class=\"_ _16\"></span>significative <span class=\"_ _b\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>infor<span class=\"_ _1\"></span>mations <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>fournir <span class=\"_ _16\"></span>ni <span class=\"_ _b\"></span>sur <span class=\"_ _16\"></span>les montants pr\u00e9sent\u00e9s d<span class=\"_ _1\"></span>ans les pr\u00e9sents \u00e9tats<span class=\"_ _1\"></span> financiers.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Nouvelles <span class=\"_ _b\"></span>norm<span class=\"_ _1\"></span>es, <span class=\"_ _b\"></span>amen<span class=\"_ _1\"></span>dements <span class=\"_ _16\"></span>et <span class=\"_ _1\"></span>interpr<span class=\"_ _1\"></span>\u00e9tations <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>ubli\u00e9s <span class=\"_ _16\"></span>adopt\u00e9s <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>ar <span class=\"_ _16\"></span>l\u2019<span class=\"_ _0\"></span>U<span class=\"_ _1\"></span>nion <span class=\"_ _b\"></span>Europ<span class=\"_ _1\"></span>\u00e9enne <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>non <span class=\"_ _b\"></span>anticip\u00e9s par le Groupe<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _14\"> </span>nouvelles <span class=\"_ _15\"> </span>normes, <span class=\"_ _14\"> </span>a<span class=\"_ _1\"></span>mendements <span class=\"_ _14\"> </span>et <span class=\"_ _15\"> </span>interpr\u00e9ta<span class=\"_ _1\"></span>tions <span class=\"_ _14\"> </span>publi\u00e9s <span class=\"_ _13\"> </span>adopt\u00e9s <span class=\"_ _14\"> </span>p<span class=\"_ _1\"></span>ar <span class=\"_ _14\"> </span>l\u2019Union <span class=\"_ _15\"> </span>Europ\u00e9en<span class=\"_ _1\"></span>ne<span class=\"ls5\">, <span class=\"_ _15\"> </span></span>dont l\u2019application n\u2019est p<span class=\"_ _1\"></span>as obligatoire au 1<span class=\"_ _245\"> </span>er janvier 2<span class=\"_ _1\"></span>025 et non ant<span class=\"_ _1\"></span>icip\u00e9s par le Grou<span class=\"_ _1\"></span>pe, concernent<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Amendements \u00e0 <span class=\"_ _0\"></span>IFRS 9 <span class=\"_ _0\"></span>Instruments financiers et <span class=\"_ _0\"></span>IFRS 7 <span class=\"_ _0\"></span>Instruments fi<span class=\"_ _0\"></span>nanciers<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: informations <span class=\"_ _0\"></span>\u00e0 fournir </span></span>- Classement et \u00e9va<span class=\"_ _1\"></span>luation des instrumen<span class=\"_ _1\"></span>ts financiers<span class=\"_ _1\"></span> ; <span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Amendements <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"></span>IFRS <span class=\"_ _16\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Instruments <span class=\"_ _4\"> </span>financiers <span class=\"_ _4\"> </span>et <span class=\"_ _16\"></span>IF<span class=\"_ _1\"></span>RS <span class=\"_ _4\"></span>7 <span class=\"_ _4\"></span>Instruments <span class=\"_ _16\"></span>f<span class=\"_ _1\"></span>inanciers<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>: <span class=\"_ _16\"></span>Contrats <span class=\"_ _4\"> </span>d\u2019achat </span></span>d\u2019\u00e9nergie.<span class=\"ff1\"> </span>No<span class=\"ls0\">uvelles normes, <span class=\"_ _1\"></span>amendements et<span class=\"_ _1\"></span> interpr\u00e9tat<span class=\"_ _1\"></span>ions publi\u00e9s et non <span class=\"_ _1\"></span>encore <span class=\"_ _1\"></span>adopt\u00e9s<span class=\"_ _1\"></span> par l\u2019Union Europ\u00e9e<span class=\"_ _1\"></span>nne<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span>Les nouvelles normes, ame<span class=\"_ _1\"></span>ndements et interpr\u00e9tations<span class=\"_ _1\"></span> publi\u00e9s et non encore adopt\u00e9s par l\u2019Union<span class=\"_ _1\"></span> Europ\u00e9enne au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25, concernent<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Amendements <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>IAS <span class=\"_ _b\"></span>21 <span class=\"_ _1\"></span>Effets <span class=\"_ _1\"></span>des <span class=\"_ _b\"></span>variations <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cours <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>monna<span class=\"_ _1\"></span>ies <span class=\"_ _1\"></span>\u00e9trang<span class=\"_ _1\"></span>\u00e8res <span class=\"_ _16\"></span>\u2013 <span class=\"_ _1\"></span>Conversion<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dans </span></span>une monnaie de pr\u00e9se<span class=\"_ _1\"></span>ntation qui es<span class=\"_ _1\"></span>t celle d\u2019une \u00e9con<span class=\"_ _1\"></span>omie hyperinflat<span class=\"_ _1\"></span>ionniste<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">IFRS 18 Pr\u00e9sentation d<span class=\"_ _1\"></span>es \u00e9tats financiers et <span class=\"_ _1\"></span>informations \u00e0 f<span class=\"_ _1\"></span>ournir<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">IFRS 19 Filiales n\u2019ay<span class=\"_ _1\"></span>ant pas d\u2019obligation<span class=\"_ _1\"></span> d\u2019information <span class=\"_ _1\"></span>du public : informat<span class=\"_ _1\"></span>ions \u00e0 fournir<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>La nouvelle norm<span class=\"_ _1\"></span>e IFRS 1<span class=\"_ _1\"></span>8 a <span class=\"_ _1\"></span>\u00e9t\u00e9 adopt\u00e9e <span class=\"_ _1\"></span>par l\u2019Union <span class=\"_ _1\"></span>Europ\u00e9enne <span class=\"_ _1\"></span>en f\u00e9vr<span class=\"_ _1\"></span>ier 2026 et <span class=\"_ _16\"></span>entrera en vigueur au <span class=\"_ _1\"></span>1<span class=\"_ _245\"> </span>er<span class=\"_ _245\"> </span>janvier <span class=\"_ _0\"></span>2027. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>\u2019analyse <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>impacts <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cette <span class=\"_ _0\"></span>nouvelle <span class=\"_ _0\"></span>norme <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>indicateurs <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>performance,<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pr\u00e9sentation<span class=\"_ _1\"></span> des \u00e9tats financiers<span class=\"_ _1\"></span> consolid\u00e9s et les s<span class=\"_ _1\"></span>yst\u00e8mes d\u2019infor<span class=\"_ _1\"></span>mation comptable d<span class=\"_ _1\"></span>u Groupe est en cours<span class=\"_ _1\"></span>.<span class=\"_ _245\"> </span>3.3 M\u00e9thodes de consolid<span class=\"_ _1\"></span>ation<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Filiales<span class=\"ff1\"> </span>Les <span class=\"_ _4\"> </span>filiales <span class=\"_ _4\"> </span>son<span class=\"_ _1\"></span>t <span class=\"_ _4\"> </span>toutes <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>entit\u00e9s <span class=\"_ _4\"> </span>contr\u00f4<span class=\"_ _1\"></span>l\u00e9es <span class=\"_ _4\"> </span>directe<span class=\"_ _1\"></span>ment <span class=\"_ _4\"> </span>ou <span class=\"_ _3\"> </span>indirectement <span class=\"_ _4\"> </span>par<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>Soci<span class=\"_ _1\"></span>\u00e9t\u00e9. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"> </span>Grou<span class=\"_ _1\"></span>pe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e contr\u00f4le d\u2019une <span class=\"_ _0\"></span>entit\u00e9 lorsqu\u2019il <span class=\"_ _0\"></span>est expos\u00e9 ou <span class=\"_ _0\"></span>qu\u2019il a <span class=\"_ _0\"></span>droit \u00e0 <span class=\"_ _0\"></span>des rendements variables en <span class=\"_ _0\"></span>raison de <span class=\"_ _0\"></span>ses liens avec l\u2019entit\u00e9 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>qu\u2019il <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>la c<span class=\"_ _1\"></span>apacit\u00e9<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>\u2019influ<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>ces <span class=\"_ _1\"></span>rend<span class=\"_ _1\"></span>ements <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>pouvoir <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>\u2019il d<span class=\"_ _1\"></span>\u00e9tient <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>cel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>-c<span class=\"_ _1\"></span>i. <span class=\"_ _1\"></span>Les <span class=\"_ _1\"></span>actifs, passifs, <span class=\"_ _0\"></span>produits<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>charges des <span class=\"_ _0\"></span>filiales <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>conso<span class=\"_ _1\"></span>lid\u00e9s \u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ompter de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>date <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pris<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>contr\u00f4l<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>par le <span class=\"_ _0\"></span>Groupe. Elles sont d\u00e9consol<span class=\"_ _1\"></span>id\u00e9es \u00e0 compter de <span class=\"_ _1\"></span>la date de perte<span class=\"_ _b\"></span> du contr\u00f4le. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les sol<span class=\"_ _0\"></span>des bilantiels et <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ransactions, les <span class=\"_ _0\"></span>produits et <span class=\"_ _0\"></span>les charges <span class=\"_ _0\"></span>r\u00e9sultant des <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>ansactions intragroupes sont \u00e9limin\u00e9s dans le cadre <span class=\"_ _1\"></span>de la pr\u00e9parati<span class=\"_ _1\"></span>on des \u00e9tats fina<span class=\"_ _1\"></span>nciers consolid\u00e9s.<span class=\"_ _245\"> </span>Entreprises associ\u00e9<span class=\"_ _1\"></span>es<span class=\"ff1\"> </span>Les <span class=\"_ _4\"> </span>entreprises <span class=\"_ _4\"> </span>associ\u00e9es <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>entit\u00e9s <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>lesquelles <span class=\"_ _4\"> </span>le <span class=\"_ _4\"></span>Groupe <span class=\"_ _4\"> </span>exerce <span class=\"_ _4\"> </span>une <span class=\"_ _4\"> </span>influence <span class=\"_ _4\"> </span>notable <span class=\"_ _4\"> </span>sur <span class=\"_ _4\"> </span>les politiques financi\u00e8res et op\u00e9rationn<span class=\"_ _1\"></span>elles sans en avoir le contr\u00f4le ou le contr\u00f4le conjoint. Une influence notable est <span class=\"_ _1\"></span>pr\u00e9s<span class=\"_ _1\"></span>um\u00e9e <span class=\"_ _b\"></span>exister <span class=\"_ _b\"></span>lors<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>Gro<span class=\"_ _1\"></span>upe <span class=\"_ _b\"></span>d\u00e9tient <span class=\"_ _16\"></span>di<span class=\"_ _0\"></span>rect<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>indirecte<span class=\"_ _1\"></span>ment <span class=\"_ _b\"></span>plus <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>20% <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ote d\u2019une autre entit\u00e9.<span class=\"_ _245\"> </span>Les <span class=\"_ _b\"></span>r\u00e9s<span class=\"_ _1\"></span>ultats, <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tifs <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>passifs <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>entreprises <span class=\"_ _16\"></span>associ\u00e9es <span class=\"_ _16\"></span>sont <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nt\u00e9gr\u00e9s <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>comptes <span class=\"_ _b\"></span>consolid\u00e9s <span class=\"_ _16\"></span>selon <span class=\"_ _b\"></span>la m\u00e9thode <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>mise <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>\u00e9q<span class=\"_ _1\"></span>uivalence. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>quote<span class=\"_ _1\"></span>-part <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _b\"></span>net <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>oci\u00e9t\u00e9 <span class=\"_ _b\"></span>associ\u00e9e <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t comptabilis\u00e9e sur une <span class=\"_ _0\"></span>ligne distincte \u00ab Quote-part dans l<span class=\"_ _0\"></span>e r\u00e9sultat des <span class=\"_ _0\"></span>soci\u00e9t\u00e9s mises en \u00e9quivalence \u00bb <span class=\"_ _0\"></span>dans le compte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9sultat <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolid\u00e9. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>titres <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>soci<span class=\"_ _1\"></span>\u00e9t\u00e9s <span class=\"_ _1\"></span>mises<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>quivalence <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _b\"></span>comptabilis\u00e9s <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _b\"></span>du co\u00fbt <span class=\"_ _4\"> </span>d\u2019acquisition<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>(incluant<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>fra<span class=\"_ _1\"></span>is <span class=\"_ _4\"> </span>d\u2019acquisitio<span class=\"_ _1\"></span>n), <span class=\"_ _4\"> </span>ajus<span class=\"_ _1\"></span>t\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>quote<span class=\"_ _b\"></span>-part <span class=\"_ _3\"> </span>du <span class=\"_ _4\"> </span>r\u00e9sulta<span class=\"_ _1\"></span>t <span class=\"_ _4\"> </span>global <span class=\"_ _3\"> </span>du <span class=\"_ _4\"> </span>Groupe <span class=\"_ _3\"> </span>de l\u2019entreprise <span class=\"_ _4\"></span>associ\u00e9e <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>iminu\u00e9, <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>cas <span class=\"_ _4\"></span>\u00e9ch\u00e9ant, <span class=\"_ _16\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>dividendes <span class=\"_ _4\"></span>re\u00e7us <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>rtes <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>Le <span class=\"_ _4\"></span>goodwill constat\u00e9  lors <span class=\"_ _12\"> </span>d\u2019une  prise <span class=\"_ _12\"> </span>de  participation <span class=\"_ _12\"> </span>est  inclus<span class=\"_ _1\"></span>  dans  le  m<span class=\"_ _1\"></span>ontant  d<span class=\"_ _1\"></span>es  titres<span class=\"_ _16\"></span>  des  soci\u00e9t\u00e9s  mises <span class=\"_ _12\"> </span>en \u00e9quivalence.<span class=\"ff1\"> </span>Les <span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>ins <span class=\"_ _b\"></span>d\u00e9coulant <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>ansactions <span class=\"_ _b\"></span>avec <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>enti<span class=\"_ _1\"></span>t\u00e9s <span class=\"_ _b\"></span>mises <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u00e9qu<span class=\"_ _1\"></span>ivalence <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>\u00e9limin\u00e9s <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>contrep<span class=\"_ _1\"></span>artie des <span class=\"_ _b\"></span>titres <span class=\"_ _16\"></span>mi<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>\u00e9quivalence <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>concurrenc<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>parts <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _b\"></span>du<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>l\u2019entreprise. <span class=\"_ _16\"></span>Les <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ertes <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt \u00e9limin\u00e9es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>m\u00eame <span class=\"_ _0\"></span>fa\u00e7on <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>les ga<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>ns, <span class=\"_ _0\"></span>mais <span class=\"_ _0\"></span>seulem<span class=\"_ _1\"></span>ent <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mesure <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _0\"></span>elles <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>repr\u00e9sent<span class=\"_ _1\"></span>atives d\u2019une perte de valeur<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Lorsque la <span class=\"_ _1\"></span>quote-part<span class=\"_ _1\"></span> du G<span class=\"_ _1\"></span>roupe <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>les pertes <span class=\"_ _1\"></span>d\u2019une entr<span class=\"_ _1\"></span>eprise <span class=\"_ _1\"></span>associ\u00e9e <span class=\"_ _1\"></span>est s<span class=\"_ _1\"></span>up\u00e9rieure <span class=\"_ _1\"></span>\u00e0 ses <span class=\"_ _1\"></span>int\u00e9r\u00eats <span class=\"_ _1\"></span>dans celle-ci, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>comptable <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>titres <span class=\"_ _0\"></span>mis <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>\u00e9quivalence <span class=\"_ _0\"></span>est <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _1\"></span>duite <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>z\u00e9ro<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>cesse <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>omptabiliser<span class=\"_ _1\"></span> sa quote-p<span class=\"_ _1\"></span>art d<span class=\"_ _1\"></span>ans <span class=\"_ _1\"></span>les pert<span class=\"_ _1\"></span>es ul<span class=\"_ _1\"></span>t\u00e9rieures, <span class=\"_ _1\"></span>sauf<span class=\"_ _1\"></span> dans <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mesure <span class=\"_ _1\"></span>o\u00f9 <span class=\"_ _1\"></span>il a<span class=\"_ _1\"></span> une<span class=\"_ _1\"></span> obligat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>l\u00e9gale <span class=\"_ _1\"></span>ou impl<span class=\"_ _1\"></span>icite <span class=\"_ _1\"></span>envers l\u2019entreprise associ\u00e9<span class=\"_ _1\"></span>e ou a effectu\u00e9 un paiemen<span class=\"_ _1\"></span>t pour son compte. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Lorsque <span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>activit\u00e9s <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _b\"></span>entit\u00e9 <span class=\"_ _b\"></span>mise <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>\u00e9quivalenc<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ature <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>\u00e9rationnelle <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>olongeme<span class=\"_ _1\"></span>nt de  l\u2019activit\u00e9  du  Groupe,  la  quote<span class=\"_ _1\"></span>-p<span class=\"_ _1\"></span>art  de  r\u00e9sultat  r<span class=\"_ _1\"></span>elative  \u00e0  cette  entit\u00e9  est <span class=\"_ _12\"> </span>pr\u00e9sent\u00e9e  apr\u00e8s  le  r\u00e9sult<span class=\"_ _1\"></span>at op\u00e9rationnel courant.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>La liste des soci\u00e9t\u00e9s c<span class=\"_ _1\"></span>onsolid\u00e9es est pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9e en not<span class=\"_ _1\"></span>e 35.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>3.4 Conversion de de<span class=\"_ _1\"></span>vises<span class=\"ff3\"> </span>Les \u00e9tats financiers<span class=\"_ _1\"></span> consolid\u00e9s sont <span class=\"_ _1\"></span>pr\u00e9sent\u00e9s en euro<span class=\"_ _1\"></span>s, devise fonctionn<span class=\"_ _1\"></span>elle de la Soc<span class=\"_ _1\"></span>i\u00e9t\u00e9.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Conversion des <span class=\"_ _1\"></span>\u00e9tats financ<span class=\"_ _1\"></span>iers des soci\u00e9t\u00e9s \u00e9trang\u00e8r<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les \u00e9tats <span class=\"_ _1\"></span>financiers <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>hacune d<span class=\"_ _1\"></span>es soc<span class=\"_ _1\"></span>i\u00e9t\u00e9s conso<span class=\"_ _1\"></span>lid\u00e9es du <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>sont pr\u00e9p<span class=\"_ _1\"></span>ar\u00e9s <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>leur propre<span class=\"_ _1\"></span> monna<span class=\"_ _1\"></span>ie fonctionnelle, <span class=\"_ _1\"></span>c\u2019est-<span class=\"_ _1\"></span>\u00e0-dire <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ans <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>monna<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l\u2019enviro<span class=\"_ _1\"></span>nnement <span class=\"_ _1\"></span>\u00e9conomiq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>principal <span class=\"_ _1\"></span>dans <span class=\"_ _b\"></span>lequel <span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> op<span class=\"_ _1\"></span>\u00e8re <span class=\"_ _1\"></span>et qui correspond, en g\u00e9n\u00e9ral, \u00e0 la monnaie<span class=\"_ _1\"></span> locale. T<span class=\"_ _6\"></span>oute<span class=\"_ _1\"></span>s ses op\u00e9rations financi\u00e8res sont ensuite \u00e9valu\u00e9es dans cette devise.<span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>\u00e9<span class=\"_ _1\"></span>tats <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>inanciers<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>entit\u00e9s <span class=\"_ _b\"></span>consolid<span class=\"_ _1\"></span>\u00e9es <span class=\"_ _16\"></span>ayant <span class=\"_ _b\"></span>une <span class=\"_ _16\"></span>monnaie <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>onctionnelle<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>utre <span class=\"_ _16\"></span>que <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>\u2019euro <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _16\"></span>convertis selon la m\u00e9thode d<span class=\"_ _1\"></span>u cours de cl\u00f4ture d<span class=\"_ _1\"></span>e l\u2019exercice :<span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _16\"></span>actifs <span class=\"_ _4\"> </span>et <span class=\"_ _16\"></span>passifs, <span class=\"_ _4\"></span>y <span class=\"_ _16\"></span>compris <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _4\"></span>Goodwill <span class=\"_ _16\"></span>et <span class=\"_ _4\"> </span>les <span class=\"_ _16\"></span>ajustements <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>juste <span class=\"_ _4\"></span>valeur <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>ns <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>cadre <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>la </span></span>comptabilit\u00e9 d\u2019acquisit<span class=\"_ _1\"></span>ion, sont convertis en <span class=\"_ _1\"></span>euros au c<span class=\"_ _1\"></span>ours de cl\u00f4ture de l\u2019ex<span class=\"_ _1\"></span>ercice ;<span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _1\"></span>\u00e9l\u00e9ments <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>compte <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>r\u00e9sultat <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>lux <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tr\u00e9<span class=\"_ _1\"></span>sorerie <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onvertis <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>euros <span class=\"_ _1\"></span>au <span class=\"_ _b\"></span>cours <span class=\"_ _1\"></span>moye<span class=\"_ _1\"></span>n </span></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _16\"></span>p\u00e9r<span class=\"_ _1\"></span>iode<span class=\"ff1\"> </span>lors<span class=\"_ _1\"></span>que <span class=\"_ _4\"> </span>ce <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ours <span class=\"_ _4\"> </span>moyen <span class=\"_ _4\"> </span>est <span class=\"_ _4\"></span>une <span class=\"_ _4\"></span>valeur <span class=\"_ _4\"></span>approch\u00e9e <span class=\"_ _4\"></span>du <span class=\"_ _4\"></span>cours <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>change <span class=\"_ _16\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>date <span class=\"_ _16\"></span>de transaction en l\u2019absenc<span class=\"_ _1\"></span>e de fluctuations<span class=\"_ _1\"></span> significatives a<span class=\"_ _1\"></span>u cou<span class=\"_ _1\"></span>rs de la <span class=\"_ _1\"></span>p\u00e9riode. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>T<span class=\"_ _9\"></span>outes <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>dif<span class=\"_ _0\"></span>f\u00e9rences<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onversion <span class=\"_ _16\"></span>r\u00e9sultant <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolidation <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>filia<span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>\u00e9trang\u00e8r<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9es dans <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>autres <span class=\"_ _3\"> </span>\u00e9l\u00e9ments <span class=\"_ _3\"> </span>du <span class=\"_ _3\"> </span>r\u00e9sultat <span class=\"_ _3\"> </span>global <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>usceptibles <span class=\"_ _3\"> </span>d\u2019\u00eatre <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>eclass\u00e9s <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>r\u00e9sultat <span class=\"_ _3\"> </span>sur <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>ligne <span class=\"_ _f\"> </span><span class=\"ff7\">Ecart <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> </span>conversion<span class=\"ff4\"> et enreg<span class=\"_ _1\"></span>istr\u00e9es dans l<span class=\"_ _1\"></span>a rubrique <span class=\"_ _1\"></span></span>R\u00e9serves <span class=\"_ _1\"></span>de conversion<span class=\"ff4\"> d<span class=\"_ _1\"></span>es capitaux<span class=\"_ _1\"></span> propres consolid\u00e9s. <span class=\"_ _b\"></span><span class=\"ff1\"> </span></span>Lors <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>cess<span class=\"_ _1\"></span>ion <span class=\"_ _2\"></span>d\u2019une <span class=\"_ _0\"></span>entit\u00e9 <span class=\"_ _2\"></span>\u00e9tra<span class=\"_ _1\"></span>ng\u00e8re, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>montant <span class=\"_ _0\"></span>cumul\u00e9 <span class=\"_ _2\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00e9carts<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>conversion <span class=\"_ _0\"></span>dans <span class=\"_ _2\"></span>les <span class=\"_ _0\"></span>capitaux <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>pres relatifs \u00e0 cette <span class=\"_ _0\"></span>entit\u00e9 est repris au<span class=\"_ _0\"></span> compte de r\u00e9sultat. <span class=\"_ _0\"></span>Si le groupe c\u00e8de <span class=\"_ _0\"></span>une partie de sa <span class=\"_ _0\"></span>participat<span class=\"_ _1\"></span>ion dans <span class=\"_ _0\"></span>une<span class=\"_ _1\"></span> filiale <span class=\"_ _0\"></span>tout en <span class=\"_ _0\"></span>conservant le <span class=\"_ _0\"></span>contr\u00f4le, la <span class=\"_ _0\"></span>part <span class=\"_ _0\"></span>corresp<span class=\"_ _1\"></span>ondante <span class=\"_ _0\"></span>du montant <span class=\"_ _0\"></span>cumul\u00e9 est <span class=\"_ _0\"></span>r\u00e9attribu\u00e9e \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>participa<span class=\"_ _1\"></span>tion ne <span class=\"_ _4\"> </span>donn<span class=\"_ _1\"></span>ant <span class=\"_ _3\"> </span>pas <span class=\"_ _3\"> </span>le <span class=\"_ _3\"> </span>contr\u00f4le. <span class=\"_ _3\"> </span>Lorsque <span class=\"_ _3\"> </span>le<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>gro<span class=\"_ _1\"></span>upe <span class=\"_ _3\"> </span>ne <span class=\"_ _3\"> </span>c\u00e8de <span class=\"_ _3\"> </span>qu'une <span class=\"_ _3\"> </span>partie <span class=\"_ _3\"> </span>d'une <span class=\"_ _3\"> </span>entreprise<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>as<span class=\"_ _1\"></span>soci\u00e9e <span class=\"_ _3\"> </span>ou <span class=\"_ _3\"> </span>d'une<span class=\"_ _1\"></span> coentreprise <span class=\"_ _11\"> </span>tout <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>onservant <span class=\"_ _11\"> </span>une <span class=\"_ _3\"> </span>influence <span class=\"_ _11\"> </span>notable <span class=\"_ _3\"> </span>ou <span class=\"_ _11\"> </span>un <span class=\"_ _3\"> </span>contr<span class=\"_ _b\"></span>\u00f4le <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>onjoint, <span class=\"_ _11\"> </span>la <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>art <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>orrespondante <span class=\"_ _11\"> </span>du montant <span class=\"_ _0\"></span>cumu<span class=\"_ _1\"></span>l\u00e9 <span class=\"_ _0\"></span>est reclass\u00e9e <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>r\u00e9sulta<span class=\"_ _1\"></span>t. <span class=\"_ _0\"></span>Lors d\u2019une <span class=\"_ _0\"></span>acquisition par <span class=\"_ _0\"></span>\u00e9tapes d\u2019une <span class=\"_ _0\"></span>entit\u00e9 <span class=\"_ _0\"></span>avec prise <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contr<span class=\"_ _1\"></span>\u00f4le, le <span class=\"_ _1\"></span>montant <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>mul\u00e9 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>\u00e9car<span class=\"_ _1\"></span>ts <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>convers<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>dans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>capitaux <span class=\"_ _1\"></span>propres <span class=\"_ _b\"></span>relatifs <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ette <span class=\"_ _1\"></span>entit\u00e9 <span class=\"_ _1\"></span>ava<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ise <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e contr\u00f4le est recycl\u00e9 au c<span class=\"_ _1\"></span>ompte de r\u00e9sultat.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Conversion des op\u00e9ra<span class=\"_ _1\"></span>tions en d<span class=\"_ _1\"></span>evises \u00e9trang\u00e8res<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les op\u00e9rations libell\u00e9es en devises \u00e9trang\u00e8res sont converties dans les devises fonctionnelles respectives des<span class=\"_ _1\"></span> soci\u00e9t\u00e9s du Groupe e<span class=\"_ _1\"></span>n appliquant le taux d<span class=\"_ _1\"></span>e change a<span class=\"_ _1\"></span>pplicable \u00e0 la date d<span class=\"_ _1\"></span>e l\u2019op\u00e9ration. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u00c0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cl\u00f4t<span class=\"_ _1\"></span>ure, <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>actifs <span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>passifs <span class=\"_ _b\"></span>mon\u00e9taires <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onv<span class=\"_ _1\"></span>ertis <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>taux<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ange <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cl\u00f4ture. <span class=\"_ _b\"></span>Les <span class=\"_ _1\"></span>actifs<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>passif<span class=\"_ _1\"></span>s non mon\u00e9taires \u00e9valu\u00e9s \u00e0 leur juste valeur en devises \u00e9trang\u00e8res sont convertis dans la monnaie fonctionnelle au <span class=\"_ _16\"></span>t<span class=\"_ _1\"></span>aux <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>change<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>vi<span class=\"_ _1\"></span>gueur <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>date <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>d\u00e9termi<span class=\"_ _1\"></span>nation <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _4\"> </span>juste <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leur<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>L<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>\u00e9l\u00e9ments <span class=\"_ _16\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>m<span class=\"_ _1\"></span>on\u00e9taires<span class=\"_ _245\"> </span>\u00e9valu\u00e9s sur la base du co\u00fbt historiq<span class=\"_ _1\"></span>ue dans une devise \u00e9trang\u00e8r<span class=\"_ _1\"></span>e sont convertis au taux de change en vigueu<span class=\"_ _1\"></span>r \u00e0 la date de la transact<span class=\"_ _1\"></span>ion.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>\u00e9carts <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>hange <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>\u00e9sultant <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _b\"></span>compt<span class=\"_ _1\"></span>abilis\u00e9s <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>r\u00e9s<span class=\"_ _1\"></span>ultat <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>pr\u00e9sent\u00e9s <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>sein <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span><span class=\"ff7\">Frais <span class=\"_ _b\"></span>g\u00e9n\u00e9raux <span class=\"_ _16\"></span>et </span>administratifs<span class=\"ff4\"> <span class=\"_ _4\"> </span>po<span class=\"_ _1\"></span>ur <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>op\u00e9rations <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>i\u00e9es <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>l\u2019exploitatio<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span></span>Autres<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>produits <span class=\"_ _4\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>charges <span class=\"_ _4\"> </span>financiers<span class=\"_ _1\"></span><span class=\"ff4\"> <span class=\"_ _3\"> </span>pour <span class=\"_ _4\"> </span>les<span class=\"_ _1\"></span> </span>op\u00e9rations de natur<span class=\"_ _1\"></span>e financi\u00e8re.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>3.5 Recours aux jug<span class=\"_ _1\"></span>ements et estim<span class=\"_ _1\"></span>ations significa<span class=\"_ _1\"></span>tifs<span class=\"_ _1\"></span><span class=\"ff3\"> </span>En  pr\u00e9parant  ces<span class=\"_ _1\"></span>  \u00e9tats  financi<span class=\"_ _1\"></span>ers  consolid\u00e9s, <span class=\"_ _12\"> </span>le  management<span class=\"_ _1\"></span>  a  exerc\u00e9 <span class=\"_ _12\"> </span>des  jugements<span class=\"_ _1\"></span>  et  effectu\u00e9  des estimations <span class=\"_ _16\"></span>ayant <span class=\"_ _4\"></span>un <span class=\"_ _16\"></span>impact <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _16\"></span>l\u2019application <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>m\u00e9thodes <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>omptables<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>Gro<span class=\"_ _1\"></span>upe <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>sur <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span>montants <span class=\"_ _16\"></span>des actifs <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>des <span class=\"_ _4\"> </span>passifs, <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>produits <span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _4\"> </span>charges. <span class=\"_ _4\"> </span>L<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>valeurs <span class=\"_ _4\"></span>r\u00e9elles <span class=\"_ _4\"></span>peuvent <span class=\"_ _4\"></span>\u00eatre <span class=\"_ _16\"></span>diff\u00e9rentes <span class=\"_ _4\"> </span>des <span class=\"_ _16\"></span>v<span class=\"_ _1\"></span>aleurs estim\u00e9es.<span class=\"ff1\"> </span>Les <span class=\"_ _13\"> </span>estimations <span class=\"_ _13\"> </span>e<span class=\"_ _1\"></span>t <span class=\"_ _13\"> </span>les <span class=\"_ _13\"> </span>h<span class=\"_ _1\"></span>ypoth\u00e8ses <span class=\"_ _13\"> </span>sous<span class=\"_ _1\"></span>-jace<span class=\"_ _1\"></span>ntes <span class=\"_ _13\"> </span>sont <span class=\"_ _13\"> </span>r\u00e9<span class=\"_ _1\"></span>examin\u00e9es <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>f<span class=\"_ _1\"></span>a\u00e7on <span class=\"_ _13\"> </span>continue. <span class=\"_ _13\"> </span>L<span class=\"_ _0\"></span>\u2019impact <span class=\"_ _19\"> </span>des changements d\u2019estimat<span class=\"_ _1\"></span>ion est comptabil<span class=\"_ _1\"></span>is\u00e9 de mani\u00e8re prospect<span class=\"_ _1\"></span>ive.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Jugements<span class=\"ff1\"> </span>Les <span class=\"_ _16\"></span>informations <span class=\"_ _16\"></span>relatives <span class=\"_ _16\"></span>aux <span class=\"_ _16\"></span>jugements <span class=\"_ _16\"></span>exerc\u00e9s <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>appliquer <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>m\u00e9<span class=\"_ _1\"></span>thodes <span class=\"_ _16\"></span>comptables <span class=\"_ _16\"></span>ayant <span class=\"_ _16\"></span>l'impact <span class=\"_ _16\"></span>le plus <span class=\"_ _0\"></span>significatif sur <span class=\"_ _0\"></span>les mo<span class=\"_ _0\"></span>nt<span class=\"_ _1\"></span>ants <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>ptabilis\u00e9s <span class=\"_ _0\"></span>dans les <span class=\"_ _0\"></span>\u00e9tats financiers <span class=\"_ _0\"></span>consolid\u00e9s sont <span class=\"_ _0\"></span>incluses dans <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>notes suivantes<span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">D\u00e9termination <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>dur\u00e9e<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>des <span class=\"_ _3\"> </span>contr<span class=\"_ _1\"></span>ats <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>location<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>d\u00e9t<span class=\"_ _1\"></span>erminer <span class=\"_ _3\"> </span>si <span class=\"_ _3\"> </span>le <span class=\"_ _3\"> </span>Groupe <span class=\"_ _3\"> </span>est <span class=\"_ _3\"> </span>raisonnableme<span class=\"_ _1\"></span>nt </span></span>certain d\u2019exercer ses options de prolongation<span class=\"_ _1\"></span> ou de ne pas <span class=\"_ _0\"></span>exerc<span class=\"_ _1\"></span>er ses options de r\u00e9siliation (Note 18)<span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">D\u00e9termination  de  la  dur\u00e9e  d\u2019amortissement  des  co\u00fbts  d\u2019obtentio<span class=\"_ _1\"></span>n  des  contrats  et  des <span class=\"_ _f\"> </span>co\u00fbts  de </span></span>d\u00e9veloppement capita<span class=\"_ _1\"></span>lis\u00e9s (Notes 16 et 2<span class=\"_ _1\"></span>1)<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Hypoth\u00e8ses et incertit<span class=\"_ _1\"></span>udes li\u00e9es aux est<span class=\"_ _1\"></span>imations<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _0\"></span>informations <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>hypoth\u00e8ses <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>incertitudes <span class=\"_ _0\"></span>li\u00e9es <span class=\"_ _0\"></span>aux <span class=\"_ _0\"></span>estimations <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>comportent <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>isque <span class=\"_ _0\"></span>significatif d\u2019ajustement <span class=\"_ _3\"> </span>mat\u00e9rie<span class=\"_ _1\"></span>l <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>aleur <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>omptable <span class=\"_ _3\"> </span>des <span class=\"_ _11\"> </span>actifs <span class=\"_ _3\"> </span>et <span class=\"_ _3\"> </span>passifs <span class=\"_ _3\"> </span>au <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>urs <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>p\u00e9riodes <span class=\"_ _3\"> </span>ult<span class=\"_ _1\"></span>\u00e9rieures <span class=\"_ _3\"> </span>sont<span class=\"_ _1\"></span> donn\u00e9es dans les not<span class=\"_ _1\"></span>es suivantes<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">T<span class=\"_ _9\"></span>est <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>d\u00e9pr\u00e9ciat<span class=\"_ _1\"></span>ion <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>actifs <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>financiers<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>: <span class=\"_ _4\"> </span>principales <span class=\"_ _4\"> </span>hypot<span class=\"_ _1\"></span>h\u00e8ses <span class=\"_ _4\"> </span>utilis\u00e9es <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>calcu<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>des </span></span>montants recouvrables (N<span class=\"_ _1\"></span>ote 15)<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Evaluation des pertes<span class=\"_ _1\"></span> de cr\u00e9dit attend<span class=\"_ _1\"></span>ues sur les cr\u00e9ances<span class=\"_ _1\"></span> clients et actifs sur co<span class=\"_ _1\"></span>ntrats (Note 20)<span class=\"_ _16\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Evaluation <span class=\"_ _14\"> </span>des<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>obligat<span class=\"_ _1\"></span>ions <span class=\"_ _15\"> </span>li\u00e9es <span class=\"_ _14\"> </span>\u00e0 <span class=\"_ _15\"> </span>des <span class=\"_ _14\"> </span>r<span class=\"_ _1\"></span>\u00e9gimes <span class=\"_ _14\"> </span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>prestat<span class=\"_ _1\"></span>ions <span class=\"_ _14\"> </span>d<span class=\"_ _1\"></span>\u00e9finies<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>pri<span class=\"_ _1\"></span>ncipales <span class=\"_ _15\"> </span>hypoth\u00e8ses </span></span>actuarielles (Note 9)<span class=\"_ _1\"></span><span class=\"ff1\"> </span>3.6 R\u00e9sultat op\u00e9rationn<span class=\"_ _1\"></span>el courant <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _4\"></span>Groupe <span class=\"_ _4\"></span>pr\u00e9sente <span class=\"_ _16\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>r\u00e9sultat <span class=\"_ _4\"></span>op\u00e9rationnel <span class=\"_ _4\"></span>courant <span class=\"_ _4\"></span>qui <span class=\"_ _16\"></span>exc<span class=\"_ _1\"></span>lut <span class=\"_ _4\"></span>les <span class=\"_ _4\"> </span><span class=\"ff7\">Autres <span class=\"_ _4\"> </span>prod<span class=\"_ _1\"></span>uits <span class=\"_ _4\"></span>op\u00e9rationnels<span class=\"_ _1\"></span></span> <span class=\"_ _4\"></span><span class=\"ls4\">et <span class=\"_ _4\"></span></span><span class=\"ff7\">Autres </span>charges op\u00e9rationnelles. <span class=\"ff4 ls19\">Ce<span class=\"_ _0\"></span><span class=\"ls0\">s rubriques ne <span class=\"_ _0\"></span>sont aliment\u00e9es que <span class=\"_ _0\"></span>dans le <span class=\"_ _0\"></span>cas o\u00f9 <span class=\"_ _0\"></span>un \u00e9v\u00e9nement majeur intervenu </span></span>pendant la p\u00e9riode comptable est de nature \u00e0 fausser la lecture de la performance du Groupe. Il s\u2019agit donc de produits <span class=\"_ _19\"> </span>ou <span class=\"_ _13\"> </span>charges <span class=\"_ _19\"> </span>en <span class=\"_ _13\"> </span>nombre <span class=\"_ _19\"> </span>tr\u00e8s <span class=\"_ _13\"> </span>limit<span class=\"_ _1\"></span>\u00e9, <span class=\"_ _13\"> </span>inhab<span class=\"_ _1\"></span>ituels, <span class=\"_ _19\"> </span>anormaux <span class=\"_ _19\"> </span>et <span class=\"_ _13\"> </span>p<span class=\"_ _1\"></span>eu <span class=\"_ _19\"> </span>fr\u00e9quents, <span class=\"_ _13\"> </span>et <span class=\"_ _19\"> </span>de <span class=\"_ _13\"> </span>monta<span class=\"_ _1\"></span>nt particuli\u00e8rement <span class=\"_ _0\"></span>significat<span class=\"_ _1\"></span>if. <span class=\"_ _0\"></span>Les <span class=\"_ _0\"></span><span class=\"ff7\">Autres <span class=\"_ _0\"></span>produits op\u00e9rationnels<span class=\"ff4\"> <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span><span class=\"ff7\">Autres <span class=\"_ _0\"></span>charges op\u00e9rationnelles <span class=\"_ _0\"></span><span class=\"ff4\">sont <span class=\"_ _0\"></span>pr\u00e9sent\u00e9<span class=\"_ _1\"></span>s </span></span></span></span>en note<span class=\"ff7\"> </span>1<span class=\"_ _2\"></span>1.<span class=\"_ _245\"> </span>Principes comptables<span class=\"_ _245\"> </span>Le <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>comptabilise <span class=\"_ _b\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>regroupements <span class=\"_ _16\"></span>d\u2019<span class=\"_ _1\"></span>entreprises <span class=\"_ _16\"></span>au <span class=\"_ _1\"></span>moye<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _16\"></span>m\u00e9thode <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l\u2019acquisition <span class=\"_ _16\"></span>lorsque<span class=\"_ _245\"> </span>l\u2019ensemble <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>ac<span class=\"_ _1\"></span>tivit\u00e9s <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>t <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>actifs <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>pris <span class=\"_ _3\"> </span>r\u00e9pond <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>d\u00e9f<span class=\"_ _1\"></span>inition <span class=\"_ _3\"> </span>d\u2019une <span class=\"_ _3\"> </span>entreprise, <span class=\"_ _3\"> </span>dont <span class=\"_ _3\"> </span>le <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _3\"> </span>est<span class=\"_ _245\"> </span>transf\u00e9r\u00e9 <span class=\"_ _1\"></span>au <span class=\"_ _b\"></span>Groupe. <span class=\"_ _b\"></span>Pour <span class=\"_ _b\"></span>d\u00e9terminer <span class=\"_ _b\"></span>si <span class=\"_ _1\"></span>un <span class=\"_ _b\"></span>ensemble <span class=\"_ _b\"></span>d\u2019activit\u00e9s <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>d\u2019acti<span class=\"_ _1\"></span>fs <span class=\"_ _1\"></span>donn\u00e9 <span class=\"_ _b\"></span>cons<span class=\"_ _b\"></span>titue <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>entreprise,<span class=\"_ _245\"> </span>le Groupe \u00e9v<span class=\"_ _1\"></span>alue si c<span class=\"_ _1\"></span>elui-ci<span class=\"_ _1\"></span> inclut, au <span class=\"_ _1\"></span>minimum, <span class=\"_ _1\"></span>un intr<span class=\"_ _1\"></span>ant et u<span class=\"_ _1\"></span>n processus <span class=\"_ _1\"></span>essentiel, et <span class=\"_ _1\"></span>si l\u2019ens<span class=\"_ _1\"></span>emble acquis<span class=\"_ _245\"> </span>a la capacit\u00e9 de produ<span class=\"_ _1\"></span>ire des biens ou des s<span class=\"_ _1\"></span>ervices.<span class=\"_ _245\"> </span>Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>possib<span class=\"_ _1\"></span>ilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>proc\u00e9der <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>un <span class=\"_ _3\"> </span>\u00ab <span class=\"_ _4\"> </span>test <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>concentratio<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>\u00bb <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>permet <span class=\"_ _4\"> </span>d\u2019\u00e9val<span class=\"_ _1\"></span>uer <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mani\u00e8re<span class=\"_ _245\"> </span>simplifi\u00e9e <span class=\"_ _12\"> </span>si <span class=\"_ _14\"> </span>un <span class=\"_ _12\"> </span>ense<span class=\"_ _1\"></span>mble <span class=\"_ _14\"> </span>d\u2019activit\u00e9s <span class=\"_ _12\"> </span>et <span class=\"_ _14\"> </span>d\u2019actifs <span class=\"_ _12\"> </span>ac<span class=\"_ _1\"></span>quis <span class=\"_ _14\"> </span>ne <span class=\"_ _12\"> </span>constitue <span class=\"_ _14\"> </span>pas <span class=\"_ _12\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>entrepr<span class=\"_ _1\"></span>ise. <span class=\"_ _12\"> </span>Ce <span class=\"_ _14\"> </span>test <span class=\"_ _14\"> </span>de<span class=\"_ _245\"> </span>concentration <span class=\"_ _b\"></span>facultatif <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>concluant <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>l\u2019ense<span class=\"_ _1\"></span>mble <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>justes <span class=\"_ _b\"></span>val<span class=\"_ _1\"></span>eurs <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>bruts <span class=\"_ _b\"></span>acqu<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>entr\u00e9<span class=\"_ _245\"> </span>en un unique actif ide<span class=\"_ _1\"></span>ntifiable ou d<span class=\"_ _1\"></span>ans un groupe d\u2019act<span class=\"_ _1\"></span>ifs identifiables si<span class=\"_ _1\"></span>milaires.<span class=\"_ _245\"> </span>La <span class=\"_ _1\"></span>contre<span class=\"_ _1\"></span>partie <span class=\"_ _b\"></span>transf\u00e9r\u00e9e <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>g\u00e9n\u00e9ral<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>\u00e9valu\u00e9e <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>vale<span class=\"_ _1\"></span>ur<span class=\"_ _2\"></span>, <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>l'instar <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>identifia<span class=\"_ _1\"></span>bles <span class=\"_ _b\"></span>nets<span class=\"_ _245\"> </span>acquis. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>go<span class=\"_ _1\"></span>odwill <span class=\"_ _b\"></span>r\u00e9sulta<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>regro<span class=\"_ _1\"></span>upements <span class=\"_ _16\"></span>est <span class=\"_ _1\"></span>soumis <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>un <span class=\"_ _1\"></span>test <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>d\u00e9pr\u00e9<span class=\"_ _1\"></span>ciation <span class=\"_ _b\"></span>cha<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>ann\u00e9e. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>out<span class=\"_ _245\"> </span>profit <span class=\"_ _0\"></span>au titre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acq<span class=\"_ _1\"></span>uisition \u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>nditions avantageuses <span class=\"_ _0\"></span>est comptabilis\u00e9 imm\u00e9diatement <span class=\"_ _0\"></span>en r\u00e9sultat. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span>co\u00fbts li\u00e9s \u00e0 l\u2019acq<span class=\"_ _1\"></span>uisition sont com<span class=\"_ _1\"></span>ptabilis\u00e9s en ch<span class=\"_ _1\"></span>arges lorsqu<span class=\"_ _1\"></span>\u2019ils sont enco<span class=\"_ _1\"></span>urus, \u00e0 moins <span class=\"_ _1\"></span>qu'ils ne so<span class=\"_ _1\"></span>ient li\u00e9s<span class=\"_ _245\"> </span>\u00e0 l'\u00e9mission d\u2019une d<span class=\"_ _1\"></span>ette ou d'instruments <span class=\"_ _1\"></span>de capitaux pr<span class=\"_ _1\"></span>opres.<span class=\"_ _245\"> </span>La <span class=\"_ _2\"></span>contrep<span class=\"_ _1\"></span>artie <span class=\"_ _2\"></span>transf<span class=\"_ _1\"></span>\u00e9r\u00e9e <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>xclut <span class=\"_ _2\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants <span class=\"_ _2\"></span>relatifs <span class=\"_ _0\"></span>au <span class=\"_ _2\"></span>r\u00e8g<span class=\"_ _1\"></span>lement <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>\u00e9existantes. <span class=\"_ _0\"></span>Ces <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants<span class=\"_ _245\"> </span>sont g\u00e9n\u00e9ralement compt<span class=\"_ _1\"></span>abilis\u00e9s en r<span class=\"_ _1\"></span>\u00e9sultat net.<span class=\"_ _245\"> </span>T<span class=\"_ _9\"></span>oute contrepartie \u00e9ventuelle est <span class=\"_ _0\"></span>\u00e9va<span class=\"_ _1\"></span>lu\u00e9e \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur \u00e0 <span class=\"_ _0\"></span>la date d\u2019acquisition. Si <span class=\"_ _0\"></span>l\u2019obligation<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e payer un<span class=\"_ _0\"></span>e<span class=\"_ _245\"> </span>contrepartie \u00e9ventuelle r\u00e9p<span class=\"_ _1\"></span>ondant \u00e0 la d\u00e9finition d'un ins<span class=\"_ _1\"></span>trument financier a \u00e9t\u00e9 class<span class=\"_ _1\"></span>\u00e9e en capitaux propres,<span class=\"_ _245\"> </span>elle <span class=\"_ _14\"> </span>n\u2019est <span class=\"_ _15\"> </span>pas <span class=\"_ _14\"> </span>r\u00e9\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _15\"> </span>et <span class=\"_ _14\"> </span>son<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>r<span class=\"_ _1\"></span>\u00e8glement <span class=\"_ _14\"> </span>es<span class=\"_ _1\"></span>t <span class=\"_ _14\"> </span>compta<span class=\"_ _1\"></span>bilis\u00e9 <span class=\"_ _14\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>capitaux <span class=\"_ _15\"> </span>propres. <span class=\"_ _15\"> </span>Sinon, <span class=\"_ _14\"> </span>les <span class=\"_ _15\"> </span>autres<span class=\"_ _245\"> </span>contreparties \u00e9ventuelles sont <span class=\"_ _0\"></span>r\u00e9\u00e9valu<span class=\"_ _1\"></span>\u00e9es \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur \u00e0 <span class=\"_ _0\"></span>cha<span class=\"_ _1\"></span>que date <span class=\"_ _0\"></span>de cl\u00f4ture et <span class=\"_ _0\"></span>les variations <span class=\"_ _0\"></span>de juste<span class=\"_ _245\"> </span>valeur de la contrepart<span class=\"_ _1\"></span>ie \u00e9ventuelle sont com<span class=\"_ _1\"></span>ptabilis\u00e9es en r\u00e9sult<span class=\"_ _1\"></span>at.<span class=\"_ _245\"> </span>Si des droits \u00e0 <span class=\"_ _0\"></span>paiement fo<span class=\"_ _1\"></span>nd\u00e9 sur des actions <span class=\"_ _0\"></span>(droits<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>rempl<span class=\"_ _1\"></span>acement) doivent \u00eatre donn\u00e9s en \u00e9change de<span class=\"_ _245\"> </span>droits d\u00e9tenus<span class=\"_ _1\"></span> par <span class=\"_ _1\"></span>les salari<span class=\"_ _1\"></span>\u00e9s de l<span class=\"_ _1\"></span>\u2019entreprise <span class=\"_ _1\"></span>acquise (<span class=\"_ _1\"></span>droits d<span class=\"_ _1\"></span>e l\u2019entreprise <span class=\"_ _1\"></span>acqu<span class=\"_ _1\"></span>ise), alors<span class=\"_ _1\"></span> tout <span class=\"_ _1\"></span>ou partie <span class=\"_ _1\"></span>du<span class=\"_ _245\"> </span>montant  des <span class=\"_ _12\"> </span>droits  de  re<span class=\"_ _1\"></span>mplacement  d<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>l\u2019acqu\u00e9reur <span class=\"_ _12\"> </span>est  compris  dans <span class=\"_ _12\"> </span>l\u2019\u00e9valuation <span class=\"_ _12\"> </span>de  la  contrep<span class=\"_ _1\"></span>artie<span class=\"_ _245\"> </span>transf\u00e9r\u00e9e du <span class=\"_ _1\"></span>regroupeme<span class=\"_ _1\"></span>nt d\u2019entrepr<span class=\"_ _1\"></span>ises. Po<span class=\"_ _1\"></span>ur \u00e9value<span class=\"_ _1\"></span>r ce <span class=\"_ _1\"></span>montant, le <span class=\"_ _1\"></span>Groupe c<span class=\"_ _1\"></span>ompare <span class=\"_ _1\"></span>les valeurs<span class=\"_ _1\"></span> bas\u00e9es<span class=\"_ _245\"> </span>sur <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>droits <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>remplacement <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _16\"></span>octroy\u00e9s <span class=\"_ _4\"></span>par <span class=\"_ _16\"></span>l\u2019entreprise <span class=\"_ _16\"></span>acquise <span class=\"_ _3\"> </span>et <span class=\"_ _16\"></span>d\u00e9termine <span class=\"_ _4\"></span>la<span class=\"_ _245\"> </span>proportion de services r<span class=\"_ _1\"></span>endus avant <span class=\"_ _1\"></span>la date du regroup<span class=\"_ _1\"></span>ement.<span class=\"_ _245\"> </span>Le <span class=\"_ _0\"></span>goodwill <span class=\"_ _2\"></span>r\u00e9s<span class=\"_ _1\"></span>ultant <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>acquisitions <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>iliales <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>\u00e9valu\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>son <span class=\"_ _0\"></span>co\u00fbt, <span class=\"_ _0\"></span>diminu\u00e9 <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>cumul <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>pertes <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>valeur<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span>Le Groupe n\u2019a pas r\u00e9a<span class=\"_ _1\"></span>lis\u00e9 d\u2019acquisitio<span class=\"_ _1\"></span>n au cours de l\u2019exerc<span class=\"_ _1\"></span>ice 2025.<span class=\"_ _245\"> </span>Conform\u00e9ment <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>8, <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>secteurs <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>\u00e9rationnels <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>composantes <span class=\"_ _1\"></span>d'un<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>grou<span class=\"_ _1\"></span>pe <span class=\"_ _1\"></span>faisant <span class=\"_ _b\"></span>l\u2019objet <span class=\"_ _b\"></span>d\u2019un<span class=\"_ _245\"> </span>suivi <span class=\"_ _4\"> </span>ind<span class=\"_ _1\"></span>ividuel <span class=\"_ _3\"> </span>et <span class=\"_ _3\"> </span>le <span class=\"_ _4\"> </span>r\u00e9su<span class=\"_ _1\"></span>ltat <span class=\"_ _4\"> </span>op<span class=\"_ _1\"></span>\u00e9rationnel <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>chaque<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>sec<span class=\"_ _1\"></span>teur <span class=\"_ _4\"> </span>est <span class=\"_ _3\"> </span>r\u00e9gul<span class=\"_ _1\"></span>i\u00e8rement <span class=\"_ _3\"> </span>examin\u00e9 <span class=\"_ _3\"> </span>par <span class=\"_ _3\"> </span>le <span class=\"_ _4\"> </span>pri<span class=\"_ _1\"></span>ncipal<span class=\"_ _245\"> </span>d\u00e9cideur <span class=\"_ _1\"></span>op\u00e9rat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>(\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>PDO<span class=\"ff1\"> <span class=\"_ _1\"></span></span>\u00bb) <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>vu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>prendre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u00e9cisions <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>mati\u00e8re <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>sources <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>affecter <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019en<span class=\"_ _245\"> </span>\u00e9valuer la performance<span class=\"_ _1\"></span>.<span class=\"_ _245\"> </span>L<span class=\"_ _0\"></span>\u2019information <span class=\"_ _1b\"> </span>sectoriel<span class=\"_ _1\"></span>le <span class=\"_ _1b\"> </span>est <span class=\"_ _1b\"> </span>bas\u00e9e <span class=\"_ _1b\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _1b\"> </span>les <span class=\"_ _1b\"> </span>do<span class=\"_ _1\"></span>nn\u00e9es <span class=\"_ _1c\"> </span>internes <span class=\"_ _1b\"> </span>de <span class=\"_ _1c\"> </span>gestion <span class=\"_ _1c\"> </span>utilis\u00e9es <span class=\"_ _1b\"> </span>par <span class=\"_ _1c\"> </span>le <span class=\"_ _1b\"> </span>Consei<span class=\"_ _1\"></span>l<span class=\"_ _245\"> </span>d\u2019Administration, d\u00e9cid<span class=\"_ _1\"></span>eur op\u00e9rationne<span class=\"_ _1\"></span>l du Groupe. Le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>est g\u00e9r\u00e9 <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _0\"></span>une base <span class=\"_ _0\"></span>refl\u00e9tant <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>activ<span class=\"_ _1\"></span>it\u00e9 <span class=\"_ _0\"></span>globale, la <span class=\"_ _0\"></span>vente de <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>duits logiciels <span class=\"_ _0\"></span>avec <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>serv<span class=\"_ _1\"></span>ices<span class=\"_ _245\"> </span>de mise en \u0153uvre et <span class=\"_ _1\"></span>de conseil associ\u00e9s,<span class=\"_ _1\"></span> cons<span class=\"_ _1\"></span>id\u00e9r\u00e9e comme un se<span class=\"_ _1\"></span>ul secteur op\u00e9ratio<span class=\"_ _1\"></span>nnel.<span class=\"_ _245\"> </span>Les principaux indicat<span class=\"_ _1\"></span>eurs de performa<span class=\"_ _1\"></span>nce utilis\u00e9s pour \u00e9v<span class=\"_ _1\"></span>aluer la performa<span class=\"_ _1\"></span>nce sont pr\u00e9sent\u00e9s ci<span class=\"_ _b\"></span>-des<span class=\"_ _1\"></span>sous<span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le chiffre d\u2019affai<span class=\"_ _0\"></span>res <span class=\"_ _1\"></span>par typologie de serv<span class=\"_ _1\"></span>ices ;<span class=\"_ _245\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le chiffre d\u2019affai<span class=\"_ _0\"></span>res r\u00e9curr<span class=\"_ _1\"></span>ent versus<span class=\"_ _1\"></span> non-r\u00e9c<span class=\"_ _1\"></span>urrent<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le chiffre d\u2019affai<span class=\"_ _0\"></span>res <span class=\"_ _1\"></span>par r\u00e9gion de factura<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">L<span class=\"_ _0\"></span>\u2019EBITDA<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Ajust\u00e9 et l<span class=\"_ _1\"></span>a marge d\u2019E<span class=\"_ _1\"></span>BITDA<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Aj<span class=\"_ _1\"></span>ust\u00e9.<span class=\"_ _245\"> </span></span></span>Les indicateurs relatifs <span class=\"_ _1\"></span>au chiffre d\u2019affaires sont pr\u00e9sent\u00e9s en note 6.Note 6.<span class=\"ff6\"> <span class=\"_ _bb\"> </span></span>Chif<span class=\"_ _1\"></span>fre d\u2019affaires<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Le <span class=\"_ _0\"></span>ch<span class=\"_ _1\"></span>iffre <span class=\"_ _0\"></span>d\u2019affaires doit <span class=\"_ _0\"></span>\u00eatre<span class=\"_ _1\"></span> reconnu <span class=\"_ _0\"></span>de mani\u00e8re \u00e0 <span class=\"_ _0\"></span>trad<span class=\"_ _1\"></span>uire le <span class=\"_ _0\"></span>transfert du contr\u00f4le des <span class=\"_ _0\"></span>biens<span class=\"_ _1\"></span> ou <span class=\"_ _0\"></span>des services promis au client pour l<span class=\"_ _1\"></span>e montant de co<span class=\"_ _1\"></span>ntrepartie au<span class=\"_ _1\"></span>quel le Groupe s\u2019a<span class=\"_ _1\"></span>ttend \u00e0 <span class=\"_ _1\"></span>avoir <span class=\"_ _1\"></span>droit en \u00e9change.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>a.<span class=\"ff6 ls0\"> <span class=\"_ _e\"> </span><span class=\"ff2\">Principes g<span class=\"_ _1\"></span>\u00e9n\u00e9raux<span class=\"_ _1\"></span><span class=\"ff3\"> </span></span></span>i.<span class=\"ff9 ls0\"> <span class=\"_ _c6\"> </span><span class=\"ff4\">Identification du contr<span class=\"_ _1\"></span>at conclu avec l<span class=\"_ _1\"></span>e client<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>La <span class=\"_ _16\"></span>comptabilisation <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>produits <span class=\"_ _16\"></span>d'un <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _16\"></span>ou <span class=\"_ _16\"></span>d'un <span class=\"_ _16\"></span>groupe <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>doit <span class=\"_ _16\"></span>r\u00e9pondre <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>inq <span class=\"_ _16\"></span>crit\u00e8res <span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>le contrat <span class=\"_ _16\"></span>doit <span class=\"_ _16\"></span>avoir <span class=\"_ _16\"></span>une <span class=\"_ _16\"></span>substance <span class=\"_ _16\"></span>commerc<span class=\"_ _1\"></span>iale <span class=\"_ _16\"></span>(g\u00e9n\u00e9ration <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>flux <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>futurs<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>groupe), <span class=\"_ _16\"></span>les parties <span class=\"_ _1\"></span>doivent<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>avoir <span class=\"_ _b\"></span>appr<span class=\"_ _1\"></span>ouv\u00e9 <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>contrat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>sont <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>gag\u00e9es <span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>respect<span class=\"_ _1\"></span>er <span class=\"_ _b\"></span>leurs <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>bligations <span class=\"_ _b\"></span>respectives, <span class=\"_ _b\"></span>les droits <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>ob<span class=\"_ _1\"></span>ligations <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>chaque <span class=\"_ _16\"></span>partie <span class=\"_ _b\"></span>sont <span class=\"_ _16\"></span>identifi\u00e9s, <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>conditions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>paiement <span class=\"_ _16\"></span>sont <span class=\"_ _b\"></span>identifiab<span class=\"_ _1\"></span>les <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>est probable que l'entit\u00e9 p<span class=\"_ _1\"></span>ercevra la contrepart<span class=\"_ _1\"></span>ie \u00e0 laquelle elle a<span class=\"_ _1\"></span>ura droit en<span class=\"_ _1\"></span> \u00e9cha<span class=\"_ _1\"></span>nge des biens ou<span class=\"_ _1\"></span> services qui seront trans<span class=\"_ _1\"></span>f\u00e9r\u00e9s <span class=\"_ _1\"></span>au cli<span class=\"_ _1\"></span>ent (<span class=\"_ _1\"></span>c'est<span class=\"_ _1\"></span>-\u00e0-dire, <span class=\"_ _1\"></span>le c<span class=\"_ _1\"></span>lient a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>capacit\u00e9 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>l'intention <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>payer <span class=\"_ _1\"></span>ce mont<span class=\"_ _1\"></span>ant en<span class=\"_ _1\"></span> \u00e9chang<span class=\"_ _1\"></span>e des biens et services<span class=\"_ _1\"></span> fournis).<span class=\"_ _1\"></span><span class=\"ff1\"> </span>ii.<span class=\"ff9 ls0\"> <span class=\"_ _c6\"> </span><span class=\"ff4\">Identif<span class=\"_ _1\"></span>ication des obligat<span class=\"_ _1\"></span>ions de prestations<span class=\"_ _1\"></span> incluses dans le c<span class=\"_ _1\"></span>ontrat<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>Une obligation de perform<span class=\"_ _1\"></span>ance est une prom<span class=\"_ _1\"></span>esse, dans un contrat avec un c<span class=\"_ _1\"></span>lient, de transf\u00e9rer des prod<span class=\"_ _1\"></span>uits ou des <span class=\"_ _0\"></span>serv<span class=\"_ _1\"></span>ices, distincte des au<span class=\"_ _0\"></span>tres promesses du contrat. Un <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>trat ou <span class=\"_ _0\"></span>un regroupeme<span class=\"_ _1\"></span>nt de <span class=\"_ _0\"></span>contr<span class=\"_ _1\"></span>ats peut comprendre u<span class=\"_ _1\"></span>ne ou <span class=\"_ _1\"></span>plusieu<span class=\"_ _1\"></span>rs obligations<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>prestations<span class=\"_ _1\"></span><span class=\"ff1\"> </span>: prestat<span class=\"_ _1\"></span>ion unique <span class=\"_ _1\"></span>ou c<span class=\"_ _1\"></span>ontrat \u00e0<span class=\"_ _1\"></span> \u00e9l\u00e9ments <span class=\"_ _1\"></span>multip<span class=\"_ _1\"></span>les. Une obligation de presta<span class=\"_ _1\"></span>tion doit \u00eatre distin<span class=\"_ _1\"></span>gu\u00e9e des autres<span class=\"_ _1\"></span> \u00e0 deux conditions<span class=\"_ _b\"></span><span class=\"ff1\"> </span><span class=\"ls11\">: </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le bien ou le service sous-j<span class=\"_ _1\"></span>acent doit tout d\u2019abord \u00eatre distinct dans l\u2019abso<span class=\"_ _1\"></span>lu<span class=\"ff1\"> </span>: <span class=\"_ _1\"></span>il peut \u00eatre vendu seul </span></span>ou le client peut en tir<span class=\"_ _1\"></span>er b\u00e9n\u00e9fice au moye<span class=\"_ _1\"></span>n de ressou<span class=\"_ _1\"></span>rces facilement dispon<span class=\"_ _1\"></span>ibles sur le <span class=\"_ _1\"></span>march\u00e9. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le <span class=\"_ _1\"></span>bien <span class=\"_ _1\"></span>ou <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>serv<span class=\"_ _1\"></span>ice <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>aussi <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _1\"></span>disti<span class=\"_ _1\"></span>nct <span class=\"_ _1\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>cadre <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>contrat <span class=\"_ _b\"></span>ce <span class=\"_ _b\"></span>qui <span class=\"_ _1\"></span>n\u00e9ces<span class=\"_ _1\"></span>site <span class=\"_ _1\"></span>d\u2019analyser <span class=\"_ _b\"></span>la </span></span>relation de <span class=\"_ _0\"></span>transformat<span class=\"_ _1\"></span>ion entre <span class=\"_ _0\"></span>les diff\u00e9rents <span class=\"_ _0\"></span>biens et <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ervices du contrat. <span class=\"_ _0\"></span>Cette relation n\u2019existe pa<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> si <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>ien <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>service <span class=\"_ _b\"></span>cons<span class=\"_ _1\"></span>id\u00e9r\u00e9 <span class=\"_ _b\"></span>n\u2019est <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>utili<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>pr<span class=\"_ _1\"></span>oduire <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>autres <span class=\"_ _b\"></span>biens<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>serv<span class=\"_ _1\"></span>ices <span class=\"_ _1\"></span>obj<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u contrat, <span class=\"_ _b\"></span>s\u2019il <span class=\"_ _16\"></span>ne <span class=\"_ _1\"></span>vient <span class=\"_ _16\"></span>pas <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsid\u00e9rablement <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>odifier <span class=\"_ _b\"></span>ou<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>adapter <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>autre <span class=\"_ _16\"></span>bien <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>u <span class=\"_ _16\"></span>service <span class=\"_ _1\"></span>prom<span class=\"_ _1\"></span>is <span class=\"_ _b\"></span>au<span class=\"_ _1\"></span> contrat, s\u2019il n\u2019est pas \u00e9troitement li\u00e9 ou fortement d\u00e9p<span class=\"_ _1\"></span>endant des autres biens ou s<span class=\"_ _1\"></span>ervices promis au contrat.<span class=\"ff1\"> </span>iii.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>D\u00e9termination du prix <span class=\"_ _1\"></span>de transaction d<span class=\"_ _1\"></span>u contrat<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Une <span class=\"_ _4\"> </span>fois <span class=\"_ _4\"> </span>l\u2019existence <span class=\"_ _4\"> </span>du <span class=\"_ _3\"> </span>contrat <span class=\"_ _4\"> </span>valid\u00e9<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>diff\u00e9rentes <span class=\"_ _4\"> </span>obl<span class=\"_ _1\"></span>igations <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>prestat<span class=\"_ _1\"></span>ions <span class=\"_ _4\"> </span>identifi\u00e9es, <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>prix <span class=\"_ _4\"> </span>de transaction <span class=\"_ _1\"></span>du c<span class=\"_ _1\"></span>ontrat <span class=\"_ _1\"></span>doit <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>d\u00e9termin\u00e9, <span class=\"_ _b\"></span>puis <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>r\u00e9partition <span class=\"_ _1\"></span>entre <span class=\"_ _b\"></span>les diff\u00e9rentes <span class=\"_ _1\"></span>obligatio<span class=\"_ _1\"></span>ns <span class=\"_ _1\"></span>de pr<span class=\"_ _1\"></span>estations r\u00e9alis\u00e9e. <span class=\"ff1\"> </span>Le <span class=\"_ _0\"></span>prix de <span class=\"_ _0\"></span>transaction du <span class=\"_ _0\"></span>contrat peut i<span class=\"_ _0\"></span>nc<span class=\"_ _1\"></span>lure <span class=\"_ _0\"></span>des contreparties <span class=\"_ _0\"></span>vari<span class=\"_ _1\"></span>ables qui<span class=\"_ _0\"></span> prennent g\u00e9n\u00e9ralement la <span class=\"_ _0\"></span>forme de <span class=\"_ _16\"></span>remises, <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>rabais, <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>p\u00e9nalit\u00e9s <span class=\"_ _16\"></span>ou <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019inverse <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>bonus <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>euvent <span class=\"_ _16\"></span>\u00eatre <span class=\"_ _16\"></span>conditionn\u00e9es <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>r\u00e9al<span class=\"_ _1\"></span>isation d\u2019\u00e9v\u00e9nements <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>projet. <span class=\"_ _4\"></span>Il<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>peut <span class=\"_ _16\"></span>auss<span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>i<span class=\"_ _1\"></span>nclure <span class=\"_ _4\"></span>une <span class=\"_ _16\"></span>composan<span class=\"_ _1\"></span>te <span class=\"_ _16\"></span>f<span class=\"_ _1\"></span>inanci\u00e8re <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ignificative <span class=\"_ _4\"></span>ou <span class=\"_ _16\"></span>une <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontrepartie payable au client. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>La <span class=\"_ _0\"></span>contrepartie<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>variab<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>n\u2019e<span class=\"_ _1\"></span>st <span class=\"_ _0\"></span>prise en <span class=\"_ _0\"></span>compte \u00e0 <span class=\"_ _0\"></span>l\u2019origine du <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>qu\u2019\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>hauteur du <span class=\"_ _0\"></span>montant<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>pour lequel <span class=\"_ _0\"></span>il est hautement <span class=\"_ _3\"> </span>probab<span class=\"_ _1\"></span>le <span class=\"_ _3\"> </span>qu\u2019il <span class=\"_ _11\"> </span>n\u2019existera <span class=\"_ _4\"> </span>pas<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>d\u2019ajust<span class=\"_ _1\"></span>ement <span class=\"_ _3\"> </span>significa<span class=\"_ _1\"></span>tif <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>ba<span class=\"_ _1\"></span>isse <span class=\"_ _3\"> </span>du <span class=\"_ _3\"> </span>revenu <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _3\"> </span>les <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>\u00e9riodes suivantes <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>si <span class=\"_ _16\"></span>elle <span class=\"_ _16\"></span>n<span class=\"_ _1\"></span>\u2019est <span class=\"_ _16\"></span>pas <span class=\"_ _16\"></span>conditi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>n\u00e9e <span class=\"_ _16\"></span>par <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>\u00e9<span class=\"_ _1\"></span>v\u00e9nements <span class=\"_ _16\"></span>ext\u00e9rie<span class=\"_ _1\"></span>urs <span class=\"_ _16\"></span>hors <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>contr<span class=\"_ _1\"></span>\u00f4le <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>soci\u00e9t\u00e9.<span class=\"_ _1\"></span> Cette <span class=\"_ _16\"></span>contrepartie<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>variable <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>r\u00e9partie<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>obligat<span class=\"_ _1\"></span>ions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>prestations<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>prorata <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>leur <span class=\"_ _16\"></span>prix <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>vente sp\u00e9cifique respectif s<span class=\"_ _1\"></span>i elle ne peut pas<span class=\"_ _1\"></span> \u00eatre allou\u00e9e diff\u00e9remment. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>iv.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>Allocation du prix d<span class=\"_ _1\"></span>e transaction aux d<span class=\"_ _1\"></span>iff\u00e9rentes obligations de prest<span class=\"_ _1\"></span>ations identifi\u00e9es<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _1\"></span>prix <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>transact<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>allou\u00e9 <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>chaqu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>obligation <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>prestatio<span class=\"_ _1\"></span>ns <span class=\"_ _b\"></span>identifi\u00e9e <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _b\"></span>en proportion des<span class=\"_ _1\"></span> prix d<span class=\"_ _1\"></span>e vente <span class=\"_ _1\"></span>sp\u00e9cifiques <span class=\"_ _1\"></span>de ch<span class=\"_ _1\"></span>aque bi<span class=\"_ _1\"></span>en ou <span class=\"_ _1\"></span>service s<span class=\"_ _1\"></span>ous<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>jacent. <span class=\"_ _1\"></span>Le prix d<span class=\"_ _1\"></span>e vente <span class=\"_ _1\"></span>sp\u00e9cifique<span class=\"_ _1\"></span> est le prix <span class=\"_ _1\"></span>de l\u2019oblig<span class=\"_ _1\"></span>ation de<span class=\"_ _1\"></span> prestat<span class=\"_ _1\"></span>ion c<span class=\"_ _1\"></span>omme si <span class=\"_ _1\"></span>elle \u00e9t<span class=\"_ _1\"></span>ait vendue s\u00e9p<span class=\"_ _1\"></span>ar\u00e9ment. I<span class=\"_ _1\"></span>l s\u2019appuie g<span class=\"_ _1\"></span>\u00e9n\u00e9raleme<span class=\"_ _1\"></span>nt sur des prix catalogue, <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ur des prix de <span class=\"_ _0\"></span>transac<span class=\"_ _1\"></span>tions pass\u00e9es similaires, voire des prix <span class=\"_ _0\"></span>de march\u00e9 observables, le cas \u00e9ch\u00e9ant.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _11\"> </span>montant <span class=\"_ _11\"> </span>allou\u00e9 <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _11\"> </span>chaque <span class=\"_ _11\"> </span>obligat<span class=\"_ _1\"></span>ion <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>prestatio<span class=\"_ _1\"></span>ns <span class=\"_ _11\"> </span>identifi\u00e9e <span class=\"_ _11\"> </span>dans <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>contrat <span class=\"_ _11\"> </span>est <span class=\"_ _11\"> </span>reconn<span class=\"_ _1\"></span>u <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>chiffre d\u2019affaires lors du transfert du contr\u00f4<span class=\"_ _1\"></span>le au cl<span class=\"_ _1\"></span>ient des biens ou serv<span class=\"_ _1\"></span>ices sous<span class=\"_ _1\"></span>-jacent promis <span class=\"_ _1\"></span>au contrat.<span class=\"_ _245\"> </span>v.<span class=\"ff9 ls0\"> <span class=\"_ _c6\"> </span><span class=\"ff4\">Reconnaissance du revenu<span class=\"_ _1\"></span> </span></span>Le <span class=\"_ _15\"> </span>transfert <span class=\"_ _13\"> </span>du <span class=\"_ _15\"> </span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _13\"> </span>d\u2019un <span class=\"_ _15\"> </span>bien <span class=\"_ _13\"> </span>ou <span class=\"_ _15\"> </span>d\u2019u<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>serv<span class=\"_ _1\"></span>ice <span class=\"_ _15\"> </span>au <span class=\"_ _13\"> </span>client <span class=\"_ _15\"> </span>est <span class=\"_ _13\"> </span>r\u00e9alis\u00e9 <span class=\"_ _15\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>c<span class=\"_ _1\"></span>ontinu <span class=\"_ _15\"> </span>(impl<span class=\"_ _1\"></span>iquant <span class=\"_ _13\"> </span>la<span class=\"_ _245\"> </span>comptabilisation <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>chiffre <span class=\"_ _16\"></span>d\u2019affaires <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019avancement) <span class=\"_ _16\"></span>seulement <span class=\"_ _16\"></span>si <span class=\"_ _16\"></span>l\u2019une <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>trois<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>conditions <span class=\"_ _16\"></span>suivantes <span class=\"_ _16\"></span>est<span class=\"_ _245\"> </span>satisfaite<span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le <span class=\"_ _b\"></span>cl<span class=\"_ _1\"></span>ient <span class=\"_ _b\"></span>re\u00e7<span class=\"_ _1\"></span>oit <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>consom<span class=\"_ _1\"></span>me <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>multan\u00e9ment <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>avantages <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>pres<span class=\"_ _1\"></span>tation <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>fur <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>mesure <span class=\"_ _16\"></span>o\u00f9<span class=\"_ _245\"> </span></span></span>celle<span class=\"ff16\">\u2011</span>ci a lieu ;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">La <span class=\"_ _16\"></span>prestat<span class=\"_ _1\"></span>ion <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>r\u00e9e <span class=\"_ _16\"></span>o<span class=\"_ _1\"></span>u <span class=\"_ _16\"></span>v<span class=\"_ _1\"></span>alorise <span class=\"_ _16\"></span>un <span class=\"_ _4\"></span>actif <span class=\"_ _16\"></span>dont <span class=\"_ _4\"> </span>le <span class=\"_ _16\"></span>clien<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>obtient <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>fur <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>mesure <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span></span></span>cr\u00e9ation ou de son d<span class=\"_ _1\"></span>\u00e9veloppement ;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Si <span class=\"_ _11\"> </span>aucune <span class=\"_ _3\"> </span>des <span class=\"_ _11\"> </span>deux <span class=\"_ _11\"> </span>prem<span class=\"_ _1\"></span>i\u00e8res <span class=\"_ _11\"> </span>conditions <span class=\"_ _11\"> </span>ne <span class=\"_ _3\"> </span>pe<span class=\"_ _1\"></span>ut <span class=\"_ _11\"> </span>s\u2019appliquer<span class=\"_ _0\"></span>, <span class=\"_ _11\"> </span>le <span class=\"_ _3\"> </span>chiffre <span class=\"_ _11\"> </span>d\u2019affaires <span class=\"_ _3\"> </span>ne <span class=\"_ _11\"> </span>peut <span class=\"_ _11\"> </span>\u00eatre<span class=\"_ _245\"> </span></span></span>reconnu <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019avancem<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>l\u2019actif <span class=\"_ _1\"></span>cr\u00e9\u00e9 <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>\u2019a <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>d\u2019autre <span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>ilisation <span class=\"_ _1\"></span>alternative <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>le<span class=\"_ _245\"> </span>Groupe dispose d\u2019un <span class=\"_ _1\"></span>droit ex\u00e9cutoir<span class=\"_ _1\"></span>e \u00e0 paiement au t<span class=\"_ _1\"></span>itre<span class=\"_ _1\"></span> des trava<span class=\"_ _1\"></span>ux r\u00e9alis\u00e9s \u00e0 d<span class=\"_ _1\"></span>ate.<span class=\"_ _245\"> </span>Les <span class=\"_ _0\"></span>prestations rendues <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>encore ou <span class=\"_ _0\"></span>partiellement <span class=\"_ _0\"></span>fa<span class=\"_ _1\"></span>ctur\u00e9es fi<span class=\"_ _0\"></span>gurent au <span class=\"_ _0\"></span>bilan en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span><span class=\"ff7\">Actifs <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>contrats<span class=\"_ _1\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span>au sein<span class=\"_ _245\"> </span></span></span>du <span class=\"_ _4\"></span>po<span class=\"_ _0\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff7\">Cr\u00e9ances <span class=\"_ _16\"></span>clients <span class=\"_ _4\"> </span>et <span class=\"_ _16\"></span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontrats<span class=\"_ _1\"></span></span>. <span class=\"_ _4\"> </span>Celles <span class=\"_ _4\"></span>factur\u00e9es <span class=\"_ _16\"></span>mais <span class=\"_ _4\"> </span>non <span class=\"_ _4\"></span>encore <span class=\"_ _16\"></span>totaleme<span class=\"_ _1\"></span>nt <span class=\"_ _4\"></span>ex\u00e9cut\u00e9es<span class=\"_ _245\"> </span>figurent <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>bilan <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>oste <span class=\"_ _16\"></span><span class=\"ff7\">Passifs <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>contrats</span>. <span class=\"_ _16\"></span>Les <span class=\"_ _16\"></span>acti<span class=\"_ _0\"></span>fs <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>passifs <span class=\"_ _b\"></span>li\u00e9s <span class=\"_ _16\"></span>aux <span class=\"_ _16\"></span>contrats <span class=\"_ _b\"></span>av<span class=\"_ _1\"></span>ec <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>clients <span class=\"_ _16\"></span>sont<span class=\"_ _245\"> </span>pr\u00e9sent\u00e9s sur une bas<span class=\"_ _1\"></span>e nette pour chaq<span class=\"_ _1\"></span>ue contrat indi<span class=\"_ _1\"></span>viduel. Ces postes son<span class=\"_ _1\"></span>t pr\u00e9sent\u00e9s en not<span class=\"_ _1\"></span>es 20 et 29.<span class=\"_ _245\"> </span>vi.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>Co\u00fbts d\u2019obtention d<span class=\"_ _1\"></span>es contrats<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les co\u00fbts <span class=\"_ _0\"></span>d\u2019obtention des <span class=\"_ _0\"></span>contrats sont <span class=\"_ _0\"></span>capital<span class=\"_ _1\"></span>is\u00e9s si <span class=\"_ _0\"></span>deux conditions <span class=\"_ _0\"></span>sont remplies<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: l<span class=\"_ _0\"></span>es co\u00fbts <span class=\"_ _0\"></span>n'auraie<span class=\"_ _1\"></span>nt <span class=\"_ _0\"></span>pas<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> \u00e9t\u00e9 encourus si <span class=\"_ _0\"></span>le contrat n'avait pas \u00e9t\u00e9 obtenu et <span class=\"_ _0\"></span>ils sont recouvrables. Les commissions de vente peuvent<span class=\"_ _245\"> </span>donc <span class=\"_ _0\"></span>\u00eatre capitalis\u00e9es si <span class=\"_ _0\"></span>elles sont sp\u00e9cifiquement et <span class=\"_ _0\"></span>uniquement li\u00e9es \u00e0 <span class=\"_ _0\"></span>l'obtention d\u2019un <span class=\"_ _0\"></span>contrat et <span class=\"_ _0\"></span>si elles <span class=\"_ _0\"></span>ne<span class=\"_ _245\"> </span>sont <span class=\"_ _3\"> </span>pas <span class=\"_ _3\"> </span>accord\u00e9es <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _3\"> </span>une <span class=\"_ _3\"> </span>base <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>iscr\u00e9tionnaire. <span class=\"_ _3\"> </span>Les<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>co\u00fbts <span class=\"_ _3\"> </span>d'obtention <span class=\"_ _3\"> </span>d'u<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>contrat <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>apitalis\u00e9s <span class=\"_ _3\"> </span>et<span class=\"_ _245\"> </span>comptabilis\u00e9s <span class=\"_ _b\"></span>au <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ompte <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>m\u00eame <span class=\"_ _b\"></span>ry<span class=\"_ _1\"></span>thme <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>chiffre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019affai<span class=\"_ _1\"></span>res <span class=\"_ _b\"></span>auquel <span class=\"_ _b\"></span>ils <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>attachent. <span class=\"_ _b\"></span>Ces<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> actifs sont pr\u00e9sent\u00e9s en <span class=\"_ _1\"></span>note 21.<span class=\"_ _245\"> </span>b.<span class=\"ff6 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Ap<span class=\"_ _1\"></span>plication <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ratique <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>reconnaissance <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>reven<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>prestation<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>r\u00e9alis\u00e9es <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>Groupe<span class=\"_ _245\"> </span></span></span>Planisware pour ses c<span class=\"_ _1\"></span>lients<span class=\"_ _245\"> </span>Le <span class=\"_ _4\"> </span>chiffre <span class=\"_ _4\"> </span>d\u2019affaires <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>provie<span class=\"_ _1\"></span>nt <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>cinq <span class=\"_ _4\"> </span>acti<span class=\"_ _1\"></span>vit\u00e9s <span class=\"_ _4\"> </span>principales<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>pro<span class=\"_ _1\"></span>duits <span class=\"_ _4\"> </span>relatifs <span class=\"_ _4\"> </span>aux <span class=\"_ _3\"> </span>ventes <span class=\"_ _4\"> </span>de<span class=\"_ _245\"> </span>licences annuelles ou<span class=\"_ _0\"></span> perp\u00e9tuelles et l<span class=\"_ _0\"></span>es contrats de maintenance <span class=\"_ _0\"></span>assoc<span class=\"_ _1\"></span>i\u00e9s, les <span class=\"_ _0\"></span>produits relatifs aux <span class=\"_ _0\"></span>contrats<span class=\"_ _245\"> </span>de <span class=\"_ _12\"> </span>typ<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>\u00ab<span class=\"ff1\"> <span class=\"_ _1\"></span></span>SaaS<span class=\"ff1\"> </span>\u00bb, <span class=\"_ _14\"> </span>les <span class=\"_ _12\"> </span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>su<span class=\"_ _1\"></span>pport <span class=\"_ _14\"> </span>\u00e9volutif <span class=\"_ _14\"> </span>incluant <span class=\"_ _14\"> </span>les <span class=\"_ _12\"> </span>o<span class=\"_ _1\"></span>bligations <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>performance <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>typ<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span>\u00ab<span class=\"ff1\"> </span>Evolutive<span class=\"ff1\"> </span>\u00bb et \u00ab<span class=\"ff1\"> <span class=\"_ _1\"></span></span>Subscription<span class=\"ff1\"> <span class=\"_ _1\"></span></span>\u00bb, et les serv<span class=\"_ _1\"></span>ices relatifs au d\u00e9pl<span class=\"_ _1\"></span>oiement du logic<span class=\"_ _1\"></span>iel.<span class=\"_ _245\"> </span>D\u2019un <span class=\"_ _1\"></span>poi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>vue <span class=\"_ _b\"></span>juridi<span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>Group<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>n\u2019a <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>habitude <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>regrouper <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>diff\u00e9rents <span class=\"_ _b\"></span>services <span class=\"_ _b\"></span>propos\u00e9s<span class=\"_ _245\"> </span>au <span class=\"_ _0\"></span>client en<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>uniq<span class=\"_ _1\"></span>ue<span class=\"ff1\"> </span>; <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>mptablement, lorsque <span class=\"_ _0\"></span>Planisware vend <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mani\u00e8re concomitante di<span class=\"_ _0\"></span>ff\u00e9rents<span class=\"_ _245\"> </span>services <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>laps <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>temps <span class=\"_ _b\"></span>relativeme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ourt, <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>diff\u00e9rents <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ats <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nalys\u00e9s <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omme <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>contrat<span class=\"_ _245\"> </span>unique pour les besoi<span class=\"_ _1\"></span>ns d\u2019analyse re<span class=\"_ _1\"></span>lative \u00e0 la norme I<span class=\"_ _1\"></span>FRS 15.<span class=\"_ _245\"> </span>T<span class=\"_ _0\"></span>ypiquement, <span class=\"_ _12\"> </span>les <span class=\"_ _12\"> </span>produ<span class=\"_ _1\"></span>its <span class=\"_ _12\"> </span>et <span class=\"_ _12\"> </span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _12\"> </span>d\u00e9crits <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>-des<span class=\"_ _1\"></span>sous <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>consid<span class=\"_ _1\"></span>\u00e9r\u00e9s <span class=\"_ _12\"> </span>co<span class=\"_ _1\"></span>mme <span class=\"_ _12\"> </span>des <span class=\"_ _12\"> </span>o<span class=\"_ _1\"></span>bligations <span class=\"_ _12\"> </span>de<span class=\"_ _245\"> </span>performance <span class=\"_ _1\"></span>distinctes<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>part <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>prix <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>ansaction <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>attribu\u00e9e <span class=\"_ _1\"></span>est<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>comptabilis\u00e9<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>\u00e9par\u00e9ment.<span class=\"_ _245\"> </span>Le prix de chaque obligation de performance est ind\u00e9penda<span class=\"_ _1\"></span>nt du fait que l\u2019<span class=\"_ _0\"></span>obl<span class=\"_ _1\"></span>igation soit vendue de mani\u00e8re<span class=\"_ _245\"> </span>isol\u00e9e ou group\u00e9e, et<span class=\"_ _1\"></span> n\u00e9goci\u00e9e concomi<span class=\"_ _1\"></span>tamment ou n<span class=\"_ _1\"></span>on \u00e0 d\u2019autres obligatio<span class=\"_ _1\"></span>ns.<span class=\"_ _245\"> </span>De <span class=\"_ _0\"></span>mani\u00e8re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>g\u00e9n\u00e9rale,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>les logiciels <span class=\"_ _0\"></span>vendus<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>par le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>ne n\u00e9cessitent pas <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cr\u00e9atio<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>d\u2019un code <span class=\"_ _0\"></span>additionnel<span class=\"_ _245\"> </span>ou <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>modification <span class=\"_ _2\"></span>du<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>code <span class=\"_ _0\"></span>source <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>our <span class=\"_ _2\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ces <span class=\"_ _0\"></span>derniers <span class=\"_ _2\"></span>soie<span class=\"_ _1\"></span>nt <span class=\"_ _2\"></span>adapt\u00e9s <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>int<span class=\"_ _1\"></span>\u00e9gr\u00e9s <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _2\"></span>sein <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>l\u2019enviro<span class=\"_ _1\"></span>nnement<span class=\"_ _245\"> </span>du client, et en ce s<span class=\"_ _1\"></span>ens le Groupe ne<span class=\"_ _1\"></span> cons<span class=\"_ _1\"></span>id\u00e8re pas q<span class=\"_ _1\"></span>ue les prestations<span class=\"_ _1\"></span> de services li\u00e9es a<span class=\"_ _1\"></span>u d\u00e9ploieme<span class=\"_ _1\"></span>nt du<span class=\"_ _245\"> </span>logiciel int\u00e8grent ou modifient de mani\u00e8re significative le logiciel adjacent au sens de la norme IFRS 15 (qu\u2019il<span class=\"_ _245\"> </span>soit <span class=\"_ _3\"> </span>vendu <span class=\"_ _11\"> </span>sous <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>forme <span class=\"_ _11\"> </span>d\u2019une <span class=\"_ _11\"> </span>li<span class=\"_ _0\"></span>ce<span class=\"_ _1\"></span>nce <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span>nnuelle <span class=\"_ _11\"> </span>ou <span class=\"_ _3\"> </span>perp\u00e9tue<span class=\"_ _1\"></span>lle <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>u <span class=\"_ _3\"> </span>dans <span class=\"_ _11\"> </span>l<span class=\"_ _b\"></span>e <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>adre <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019un <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>ty<span class=\"_ _1\"></span>pe<span class=\"_ _245\"> </span>\u00ab<span class=\"ff1\"> </span>SaaS<span class=\"ff1\"> </span>\u00bb).  <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>outre, en raison <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la nature de<span class=\"_ _0\"></span>s services d'int\u00e9gration <span class=\"_ _0\"></span>propos\u00e9s aux clients <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de leur vol<span class=\"_ _0\"></span>ume<span class=\"_ _245\"> </span>relatif <span class=\"_ _16\"></span>par <span class=\"_ _b\"></span>rapport <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>volume <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>lic<span class=\"_ _1\"></span>ences <span class=\"_ _16\"></span>annuelles <span class=\"_ _16\"></span>ou <span class=\"_ _b\"></span>perp\u00e9tue<span class=\"_ _1\"></span>lles <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>SaaS <span class=\"_ _16\"></span>auxquels <span class=\"_ _16\"></span>il<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>se<span class=\"_ _245\"> </span>rapportent, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _16\"></span>d\u2019<span class=\"_ _1\"></span>int\u00e9gration <span class=\"_ _16\"></span>v<span class=\"_ _1\"></span>ont <span class=\"_ _16\"></span>g\u00e9n\u00e9ral<span class=\"_ _1\"></span>ement <span class=\"_ _16\"></span>au<span class=\"_ _1\"></span>-de<span class=\"_ _1\"></span>l\u00e0 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>imple <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>ctivit\u00e9 <span class=\"_ _16\"></span>d'insta<span class=\"_ _1\"></span>llation <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ont<span class=\"_ _245\"> </span>donc consid\u00e9r\u00e9s comme <span class=\"_ _1\"></span>une obligation <span class=\"_ _1\"></span>de performanc<span class=\"_ _1\"></span>e distincte.<span class=\"_ _245\"> </span>Licences annuelles et p<span class=\"_ _1\"></span>erp\u00e9tuelles<span class=\"_ _245\"> </span>La vent<span class=\"_ _1\"></span>e d\u2019<span class=\"_ _1\"></span>une <span class=\"_ _1\"></span>licence <span class=\"_ _1\"></span>conf\u00e8re <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>client <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>droit <span class=\"_ _1\"></span>d\u2019uti<span class=\"_ _1\"></span>lisation <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>logiciel <span class=\"_ _1\"></span>pendant <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>e dur\u00e9e <span class=\"_ _b\"></span>d\u2019un a<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>une<span class=\"_ _245\"> </span>licence <span class=\"_ _0\"></span>annuelle et <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _0\"></span>ind\u00e9termi<span class=\"_ _1\"></span>n\u00e9e <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>une licence <span class=\"_ _0\"></span>perp\u00e9tuelle. Le <span class=\"_ _0\"></span>ch<span class=\"_ _1\"></span>iffre <span class=\"_ _0\"></span>d\u2019af<span class=\"_ _0\"></span>faires relatif <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vente<span class=\"_ _245\"> </span>d\u2019une <span class=\"_ _11\"> </span>licence <span class=\"_ _11\"> </span>est <span class=\"_ _11\"> </span>compta<span class=\"_ _1\"></span>bilis\u00e9 <span class=\"_ _11\"> </span>lorsque <span class=\"_ _f\"> </span>le <span class=\"_ _11\"> </span>logiciel <span class=\"_ _11\"> </span>est <span class=\"_ _11\"> </span>mis <span class=\"_ _11\"> </span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>disposition <span class=\"_ _11\"> </span>du <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>lient, <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>qu\u2019il <span class=\"_ _11\"> </span>ne <span class=\"_ _11\"> </span>reste <span class=\"_ _f\"> </span>plus<span class=\"_ _245\"> </span>d'obligation significative e<span class=\"_ _1\"></span>nvers<span class=\"_ _1\"></span> le client en rapport avec c<span class=\"_ _1\"></span>ette vente de licence.<span class=\"_ _245\"> </span>Maintenance<span class=\"_ _245\"> </span>Le <span class=\"_ _1\"></span>chiffre <span class=\"_ _b\"></span>d\u2019affaires <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>latif <span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _16\"></span>ma<span class=\"_ _0\"></span>inte<span class=\"_ _1\"></span>nance <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omprend <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>redeva<span class=\"_ _1\"></span>nces <span class=\"_ _b\"></span>p\u00e9riodiques<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>associ\u00e9es <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ente <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span>mises  \u00e0 <span class=\"_ _f\"> </span>jour  de <span class=\"_ _f\"> </span>logiciels  non  sp\u00e9cifi\u00e9es  et <span class=\"_ _f\"> </span>l\u2019assistance  technique.  Les  contrats  de <span class=\"_ _11\"> </span>mai<span class=\"_ _1\"></span>ntenance  sont<span class=\"_ _245\"> </span>g\u00e9n\u00e9ralement <span class=\"_ _14\"> </span>conclus <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>m\u00eame <span class=\"_ _12\"> </span>t<span class=\"_ _1\"></span>emps <span class=\"_ _14\"> </span>que <span class=\"_ _12\"> </span>l<span class=\"_ _1\"></span>\u2019achat <span class=\"_ _14\"> </span>i<span class=\"_ _1\"></span>nitial <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _14\"> </span>licence <span class=\"_ _12\"> </span>ann<span class=\"_ _1\"></span>uelle <span class=\"_ _14\"> </span>ou <span class=\"_ _12\"> </span>perp<span class=\"_ _1\"></span>\u00e9tuelle. <span class=\"_ _14\"> </span>La<span class=\"_ _245\"> </span>maintenance peut <span class=\"_ _1\"></span>\u00eatre renouv<span class=\"_ _1\"></span>el\u00e9e par le cl<span class=\"_ _1\"></span>ient \u00e0 la fin de cha<span class=\"_ _1\"></span>que terme. <span class=\"_ _1\"></span>Le chiffre d\u2019affaires des prestations<span class=\"_ _245\"> </span>de ma<span class=\"_ _1\"></span>intenance est<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>ptabilis\u00e9 <span class=\"_ _1\"></span>\u00e0 l<span class=\"_ _1\"></span>\u2019avancement, s<span class=\"_ _1\"></span>elon <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>mode <span class=\"_ _1\"></span>lin\u00e9aire, <span class=\"_ _1\"></span>s\u2019agissant <span class=\"_ _1\"></span>d\u2019obligations<span class=\"_ _16\"></span> \u00e0 se<span class=\"_ _1\"></span> tenir<span class=\"_ _245\"> </span>pr\u00eat tout au long du co<span class=\"_ _1\"></span>ntrat sans pics not<span class=\"_ _1\"></span>ables d\u2019activit<span class=\"_ _1\"></span>\u00e9 (\u00ab stand<span class=\"_ _1\"></span>-ready o<span class=\"_ _1\"></span>bligations<span class=\"_ _1\"></span> \u00bb).<span class=\"_ _245\"> </span>Contrats \u00ab<span class=\"ff3\"> </span>SaaS<span class=\"ff3\"> <span class=\"_ _1\"></span></span>\u00bb (\u00ab<span class=\"ff3\"> </span>Software as a <span class=\"_ _1\"></span>Service\u201d)<span class=\"_ _245\"> </span>Le <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>ntrat <span class=\"_ _3\"> </span>\u00ab<span class=\"ff1\"> </span>SaaS<span class=\"ff1\"> <span class=\"_ _1\"></span></span>\u00bb <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>pr\u00e9sente<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>un<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>dro<span class=\"_ _1\"></span>it <span class=\"_ _3\"> </span>d\u2019acc\u00e8s <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>fonctionn<span class=\"_ _1\"></span>alit\u00e9 <span class=\"_ _4\"> </span>d'u<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>logiciel <span class=\"_ _3\"> </span>dans <span class=\"_ _3\"> </span>u<span class=\"_ _1\"></span>ne <span class=\"_ _4\"> </span>in<span class=\"_ _1\"></span>frastructure<span class=\"_ _245\"> </span>accessible <span class=\"_ _0\"></span>en mo<span class=\"_ _0\"></span>de \u00ab<span class=\"ff1\"> </span>Cloud<span class=\"ff1\"> </span>\u00bb <span class=\"_ _0\"></span>h\u00e9berg\u00e9e par <span class=\"_ _0\"></span>Planisware <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>par de<span class=\"_ _0\"></span>s tiers <span class=\"_ _0\"></span>engag\u00e9s <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>Planisware, o\u00f9 <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>client<span class=\"_ _245\"> </span>n'a <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>droit <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r\u00e9s<span class=\"_ _1\"></span>ilier <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>contrat <span class=\"_ _1\"></span>d'h<span class=\"_ _1\"></span>\u00e9ber<span class=\"_ _1\"></span>gement <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pren<span class=\"_ _1\"></span>dre <span class=\"_ _1\"></span>posses<span class=\"_ _1\"></span>sion <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>logiciel <span class=\"_ _1\"></span>pour <span class=\"_ _b\"></span>l'ex\u00e9cuter <span class=\"_ _b\"></span>sur<span class=\"_ _245\"> </span>sa <span class=\"_ _0\"></span>propre <span class=\"_ _0\"></span>infrastructure<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>informatique <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>pour engager <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>fournisseur <span class=\"_ _0\"></span>tiers <span class=\"_ _0\"></span>non l<span class=\"_ _0\"></span>i\u00e9 <span class=\"_ _0\"></span>\u00e0 Planisware <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>h\u00e9berger<span class=\"_ _245\"> </span>et g\u00e9rer <span class=\"_ _1\"></span>le logici<span class=\"_ _1\"></span>el. Le c<span class=\"_ _1\"></span>hiffre d\u2019affaires relatif <span class=\"_ _1\"></span>aux contr<span class=\"_ _1\"></span>ats \u00ab<span class=\"_ _b\"></span><span class=\"ff1\"> </span>SaaS<span class=\"ff1\"> </span>\u00bb <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>comptabilis<span class=\"_ _1\"></span>\u00e9 au f<span class=\"_ _1\"></span>ur et \u00e0<span class=\"_ _1\"></span> mesur<span class=\"_ _1\"></span>e que<span class=\"_ _245\"> </span>les <span class=\"_ _2\"></span>services <span class=\"_ _0\"></span>sont <span class=\"_ _2\"></span>fourn<span class=\"_ _1\"></span>is<span class=\"ff1\"> </span>; <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>l\u2019esp\u00e8ce, <span class=\"_ _0\"></span>l\u2019obligation <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>performanc<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u00e9t<span class=\"_ _1\"></span>ant <span class=\"_ _2\"></span>d\u2019octroy<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dro<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>d'acc\u00e8s<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>permett<span class=\"_ _1\"></span>ant<span class=\"_ _245\"> </span>l'utilisation <span class=\"_ _11\"> </span>co<span class=\"_ _1\"></span>ntinue <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>\u2019un <span class=\"_ _11\"> </span>logiciel<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>access<span class=\"_ _1\"></span>ible <span class=\"_ _11\"> </span>en  mode <span class=\"_ _11\"> </span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Cloud<span class=\"ff1\"> <span class=\"_ _1\"></span></span>\u00bb <span class=\"_ _11\"> </span>pendant<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>une  certaine <span class=\"_ _11\"> </span>dur\u00e9e, <span class=\"_ _11\"> </span>le<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>chiffre<span class=\"_ _245\"> </span>d\u2019affaires <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>comptabilis\u00e9 <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>fonction <span class=\"_ _b\"></span>du <span class=\"_ _16\"></span>temps <span class=\"_ _16\"></span>\u00e9coul\u00e9 <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>donc <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>pr<span class=\"_ _1\"></span>orata <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cette <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>tout <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>long <span class=\"_ _16\"></span>du<span class=\"_ _245\"> </span>contrat. Certains <span class=\"_ _16\"></span>contrats <span class=\"_ _b\"></span>\u00ab<span class=\"ff1\"> </span>Saa<span class=\"_ _1\"></span>S<span class=\"ff1\"> </span>\u00bb <span class=\"_ _16\"></span>pr\u00e9voient <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>lauses <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>disponibilit\u00e9 <span class=\"_ _16\"></span>du <span class=\"_ _b\"></span>service <span class=\"_ _16\"></span>fourni. <span class=\"_ _b\"></span>N\u00e9an<span class=\"_ _1\"></span>moins, <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>e, <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span>Groupe <span class=\"_ _16\"></span>n<span class=\"_ _1\"></span>\u2019a <span class=\"_ _16\"></span>pas <span class=\"_ _4\"></span>identifi\u00e9 <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>contreparties <span class=\"_ _16\"></span>variab<span class=\"_ _1\"></span>les <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>ont <span class=\"_ _16\"></span>l\u2019impact <span class=\"_ _4\"> </span>sur <span class=\"_ _16\"></span>le <span class=\"_ _4\"></span>chif<span class=\"_ _0\"></span>fre <span class=\"_ _4\"></span>d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>erait<span class=\"_ _245\"> </span>significatif.<span class=\"_ _245\"> </span>Support et prestations de<span class=\"_ _1\"></span> services<span class=\"_ _245\"> </span>Le <span class=\"_ _3\"> </span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _11\"> </span>distingue <span class=\"_ _11\"> </span>trois <span class=\"_ _11\"> </span>principaux <span class=\"_ _11\"> </span>types <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>support <span class=\"_ _11\"> </span>et <span class=\"_ _3\"> </span>pres<span class=\"_ _1\"></span>tations<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span></span>de <span class=\"_ _11\"> </span>services<span class=\"ff1\"> </span>; <span class=\"_ _11\"> </span>ces <span class=\"_ _11\"> </span>trois <span class=\"_ _11\"> </span>prestations<span class=\"_ _245\"> </span>repr\u00e9sentant chacune <span class=\"_ _1\"></span>une obligation d<span class=\"_ _1\"></span>e performance <span class=\"_ _1\"></span>distincte :<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _16\"></span>pres<span class=\"_ _1\"></span>tations <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>i\u00e9es <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>d\u00e9ploiement <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>logiciel <span class=\"_ _4\"></span>(i.e., <span class=\"_ _16\"></span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Imple<span class=\"_ _1\"></span>mentation <span class=\"_ _4\"></span>support<span class=\"ff1\"> </span>\u00bb), <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>nature <span class=\"_ _4\"></span>non<span class=\"_ _245\"> </span></span></span>r\u00e9currente<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _12\"> </span>prestations<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>type <span class=\"_ _14\"> </span>\u00ab<span class=\"ff1\"> </span>Evolut<span class=\"_ _1\"></span>ive <span class=\"_ _12\"> </span>support<span class=\"ff1\"> </span>\u00bb<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>nature <span class=\"_ _12\"> </span>r<span class=\"_ _1\"></span>\u00e9currente<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>permettant <span class=\"_ _12\"> </span>a<span class=\"_ _1\"></span>u <span class=\"_ _12\"> </span>client <span class=\"_ _12\"> </span>un<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span></span></span>adaptation <span class=\"_ _4\"> </span>en <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontinu <span class=\"_ _4\"> </span>du <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>ogiciel <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>ses<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>besoins <span class=\"_ _16\"></span>\u00e9vol<span class=\"_ _1\"></span>utifs, <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>incluan<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>notamment <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>serv<span class=\"_ _1\"></span>ices <span class=\"_ _4\"></span>de<span class=\"_ _245\"> </span>configuration et de support technique en comp<span class=\"_ _1\"></span>l\u00e9ment des prestations<span class=\"_ _b\"></span> de maintenance et de support<span class=\"_ _245\"> </span>des fonctionnalit\u00e9s s<span class=\"_ _1\"></span>tandard d\u00e9j\u00e0 int\u00e9gr\u00e9es <span class=\"_ _1\"></span>au contrat \u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Sa<span class=\"_ _1\"></span>aS<span class=\"ff1\"> </span>\u00bb ou de m<span class=\"_ _1\"></span>aintenance<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le su<span class=\"_ _1\"></span>pport <span class=\"_ _1\"></span>sous<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>forme <span class=\"_ _1\"></span>d\u2019ab<span class=\"_ _1\"></span>onnement <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> ty<span class=\"_ _1\"></span>pe <span class=\"_ _1\"></span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Subs<span class=\"_ _1\"></span>cription <span class=\"_ _1\"></span>support<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00bb <span class=\"_ _1\"></span>corr<span class=\"_ _1\"></span>espondant <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>sup<span class=\"_ _1\"></span>port<span class=\"_ _245\"> </span></span></span>premium d\u00e9di\u00e9 au cl<span class=\"_ _1\"></span>ient en continu.<span class=\"_ _245\"> </span>Les <span class=\"_ _f\"> </span>produits  li\u00e9s <span class=\"_ _11\"> </span>aux  prestations  de <span class=\"_ _11\"> </span>serv<span class=\"_ _1\"></span>ices  \u2013  hors <span class=\"_ _f\"> </span>contrats  de <span class=\"_ _11\"> </span>type  \u00ab<span class=\"ff1\"> </span>Subs<span class=\"_ _1\"></span>cription <span class=\"_ _f\"> </span>support<span class=\"ff1\"> <span class=\"_ _1\"></span></span><span class=\"ls4\">\u00bb  </span>- <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>ont<span class=\"_ _245\"> </span>principalement <span class=\"_ _0\"></span>d\u00e9riv\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contrats <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>r\u00e9gie <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>reconnus <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>onction <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>temps <span class=\"_ _0\"></span>pass\u00e9s <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>d\u2019autres <span class=\"_ _0\"></span>unit\u00e9s<span class=\"_ _245\"> </span>d\u2019\u0153uvres facturables.<span class=\"_ _245\"> </span>Un <span class=\"_ _1\"></span>nombre <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>imit\u00e9 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>tations <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>serv<span class=\"_ _1\"></span>ices <span class=\"_ _1\"></span>peuvent <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onclues <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>forfa<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span></span>auquel <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>iffre d\u2019affaires<span class=\"_ _245\"> </span>est g\u00e9n\u00e9ralement co<span class=\"_ _1\"></span>mptabilis\u00e9 sur la <span class=\"_ _1\"></span>base d'un pource<span class=\"_ _1\"></span>ntage d\u2019avancemen<span class=\"_ _1\"></span>t des travaux.<span class=\"_ _245\"> </span>Le <span class=\"_ _b\"></span>chiffre <span class=\"_ _16\"></span>d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _16\"></span>relatif <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ux <span class=\"_ _16\"></span>contrats <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>type <span class=\"_ _b\"></span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>S<span class=\"_ _1\"></span>ubscription <span class=\"_ _16\"></span>support<span class=\"ff1\"> </span>\u00bb <span class=\"_ _16\"></span>est <span class=\"_ _b\"></span>g\u00e9n\u00e9r<span class=\"_ _1\"></span>alement <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>mptabilis\u00e9 <span class=\"_ _16\"></span>en<span class=\"_ _245\"> </span>fonction <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>temps <span class=\"_ _0\"></span>\u00e9coul\u00e9 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>donc <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>prorata <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>contrat. <span class=\"_ _0\"></span>Dans <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>cadre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ces <span class=\"_ _0\"></span>contrats, <span class=\"_ _0\"></span>l\u2019obligation<span class=\"_ _245\"> </span>de <span class=\"_ _16\"></span>perfor<span class=\"_ _1\"></span>mance <span class=\"_ _4\"></span>consiste <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"> </span>se <span class=\"_ _16\"></span>tenir <span class=\"_ _4\"> </span>pr\u00eat <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>fourn<span class=\"_ _1\"></span>ir <span class=\"_ _16\"></span>u<span class=\"_ _1\"></span>ne <span class=\"_ _4\"></span>assistance <span class=\"_ _16\"></span>techn<span class=\"_ _1\"></span>ique <span class=\"_ _16\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>ses <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>j<span class=\"_ _1\"></span>our<span class=\"_ _2\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>\u00e0<span class=\"_ _245\"> </span>niveau, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>m\u00e9liorations <span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onfiguration <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>sp\u00e9c<span class=\"_ _1\"></span>ifi\u00e9es, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonction <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>eur <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>isponibilit\u00e9 <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dem<span class=\"_ _1\"></span>ande <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _245\"> </span>client. Les <span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>ients <span class=\"_ _1\"></span>re\u00e7oivent<span class=\"_ _1\"></span> et <span class=\"_ _1\"></span>consom<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>simultan<span class=\"_ _1\"></span>\u00e9ment <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>avanta<span class=\"_ _1\"></span>ges <span class=\"_ _1\"></span>de ces<span class=\"_ _16\"></span> services<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>supp<span class=\"_ _1\"></span>ort au <span class=\"_ _b\"></span>fur<span class=\"_ _245\"> </span>et \u00e0 mesure de la r\u00e9<span class=\"_ _1\"></span>alisation des serv<span class=\"_ _1\"></span>ices.<span class=\"_ _245\"> </span>vii.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>Distinction agent/princi<span class=\"_ _1\"></span>pal Planisware <span class=\"_ _14\"> </span>cons<span class=\"_ _1\"></span>id\u00e8re <span class=\"_ _14\"> </span>ag<span class=\"_ _1\"></span>ir <span class=\"_ _14\"> </span>c<span class=\"_ _1\"></span>omme <span class=\"_ _14\"> </span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>princ<span class=\"_ _1\"></span>ipal<span class=\"ff1\"> </span>\u00bb, <span class=\"_ _14\"> </span>\u00e9t<span class=\"_ _1\"></span>ant <span class=\"_ _14\"> </span>notam<span class=\"_ _1\"></span>ment <span class=\"_ _14\"> </span>resp<span class=\"_ _1\"></span>onsable <span class=\"_ _14\"> </span>v<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>-\u00e0-vis <span class=\"_ _14\"> </span>du<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>client <span class=\"_ _15\"> </span>de<span class=\"_ _245\"> </span>l\u2019ex\u00e9cution <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>prestation <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>accept<span class=\"_ _1\"></span>ation p<span class=\"_ _1\"></span>ar <span class=\"_ _1\"></span>celui<span class=\"_ _1\"></span>-c<span class=\"_ _1\"></span>i. L<span class=\"_ _1\"></span>e c<span class=\"_ _1\"></span>hiffre d\u2019affaires <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>reconnu <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>une <span class=\"_ _1\"></span>base<span class=\"_ _245\"> </span>brute et les achats ex<span class=\"_ _1\"></span>ternes sont comptab<span class=\"_ _1\"></span>ilis\u00e9<span class=\"_ _1\"></span>s en totalit\u00e9 en charg<span class=\"_ _1\"></span>es op\u00e9rationn<span class=\"_ _1\"></span>elles. Principes comptables<span class=\"_ _245\"> </span>Co\u00fbt des ventes<span class=\"_ _245\"> </span>Le <span class=\"_ _4\"> </span>co\u00fbt <span class=\"_ _4\"></span>des <span class=\"_ _4\"> </span>ventes <span class=\"_ _4\"></span>est <span class=\"_ _4\"></span>principalement <span class=\"_ _4\"> </span>compos\u00e9 <span class=\"_ _4\"> </span>des<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>heures <span class=\"_ _4\"> </span>projets <span class=\"_ _4\"> </span>r\u00e9alis\u00e9es <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>consultants <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>des<span class=\"_ _245\"> </span>charges <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>personnel <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>elatives <span class=\"_ _0\"></span>aux <span class=\"_ _2\"></span>\u00e9quipes <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>production <span class=\"_ _0\"></span>op\u00e9rationnelle <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span>i.e., infrastructure, <span class=\"_ _2\"></span>Saa<span class=\"_ _1\"></span>S, <span class=\"_ _2\"></span>et <span class=\"_ _0\"></span>support<span class=\"_ _245\"> </span>technique) <span class=\"_ _1d\"> </span>ainsi <span class=\"_ _1d\"> </span>que <span class=\"_ _20\"> </span>des <span class=\"_ _1d\"> </span>co\u00fbts <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>sous<span class=\"_ _1\"></span>-traitanc<span class=\"_ _1\"></span>e <span class=\"_ _1d\"> </span>et <span class=\"_ _1d\"> </span>d\u2019h\u00e9bergemen<span class=\"_ _1\"></span>t <span class=\"_ _1d\"> </span>(incluant <span class=\"_ _1d\"> </span>les <span class=\"_ _1d\"> </span>dotat<span class=\"_ _1\"></span>ions <span class=\"_ _1d\"> </span>aux<span class=\"_ _245\"> </span>amortissements <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>d\u2019utilisation <span class=\"_ _1\"></span>relatifs <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>ocation des <span class=\"_ _1\"></span>espac<span class=\"_ _1\"></span>es en <span class=\"_ _1\"></span>datacent<span class=\"_ _1\"></span>er). Le<span class=\"_ _1\"></span> co\u00fbt<span class=\"_ _245\"> </span>des <span class=\"_ _4\"> </span>ventes <span class=\"_ _4\"> </span>inclut <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>ussi <span class=\"_ _4\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>portion <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>fra<span class=\"_ _1\"></span>is <span class=\"_ _4\"> </span>g\u00e9n\u00e9raux<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>allou\u00e9s <span class=\"_ _4\"> </span>selon <span class=\"_ _4\"> </span>une <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>lef <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>\u00e9partition <span class=\"_ _4\"> </span>bas\u00e9e <span class=\"_ _4\"> </span>sur <span class=\"_ _3\"> </span>la<span class=\"_ _245\"> </span>proportion des <span class=\"_ _0\"></span>effectifs i<span class=\"_ _0\"></span>den<span class=\"_ _1\"></span>tifi\u00e9s par <span class=\"_ _0\"></span>destination ; <span class=\"_ _0\"></span>ces frais <span class=\"_ _0\"></span>g\u00e9n\u00e9raux sont principalement compos\u00e9s <span class=\"_ _0\"></span>de co\u00fbts<span class=\"_ _245\"> </span>relatifs aux<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>oyers <span class=\"_ _1\"></span>exempt\u00e9<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>dans le <span class=\"_ _1\"></span>cadre <span class=\"_ _1\"></span>d\u2019IF<span class=\"_ _1\"></span>RS 1<span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>l\u2019amort<span class=\"_ _1\"></span>issement <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>immobilisat<span class=\"_ _1\"></span>ions c<span class=\"_ _1\"></span>orporelles<span class=\"_ _245\"> </span>et des droits d\u2019utilisat<span class=\"_ _1\"></span>ion.<span class=\"_ _245\"> </span>Frais de recherche <span class=\"_ _1\"></span>et d\u00e9veloppement<span class=\"_ _245\"> </span>Les <span class=\"_ _16\"></span>frais <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>recherche <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d\u00e9vel<span class=\"_ _1\"></span>oppement <span class=\"_ _16\"></span>comprenne<span class=\"_ _1\"></span>nt <span class=\"_ _16\"></span>principalement <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>char<span class=\"_ _1\"></span>ges <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>personnel <span class=\"_ _16\"></span>rel<span class=\"_ _1\"></span>atives<span class=\"_ _245\"> </span>aux <span class=\"_ _3\"> </span>d\u00e9v<span class=\"_ _1\"></span>eloppeurs <span class=\"_ _11\"> </span>charg\u00e9s <span class=\"_ _11\"> </span>du <span class=\"_ _3\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>ogiciels <span class=\"_ _11\"> </span>qui <span class=\"_ _3\"> </span>ne <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>pas<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>capitalis\u00e9es, <span class=\"_ _11\"> </span>les <span class=\"_ _3\"> </span>co\u00fbts <span class=\"_ _11\"> </span>des<span class=\"_ _245\"> </span>services <span class=\"_ _0\"></span>externes <span class=\"_ _0\"></span>utilis\u00e9s <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>pl\u00e9ment <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>ressource<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>internes, <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>d\u2019amortissement<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>elatives <span class=\"_ _0\"></span>aux<span class=\"_ _245\"> </span>frais <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00e9veloppement<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>capitalis\u00e9s <span class=\"_ _0\"></span>ainsi <span class=\"_ _0\"></span>qu\u2019une<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>portion <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>frais <span class=\"_ _0\"></span>g\u00e9n\u00e9raux allou\u00e9s <span class=\"_ _0\"></span>selon <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>clef <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9partition<span class=\"_ _245\"> </span>bas\u00e9e <span class=\"_ _4\"> </span>sur <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>proportion <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>effectifs <span class=\"_ _4\"></span>identifi\u00e9s <span class=\"_ _4\"></span>par <span class=\"_ _4\"></span>destination. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"></span>cr\u00e9dit <span class=\"_ _4\"></span>d\u2019imp\u00f4t <span class=\"_ _4\"> </span>recher<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _4\"> </span>applicable <span class=\"_ _4\"> </span>en<span class=\"_ _245\"> </span>France est pr\u00e9sent\u00e9 en <span class=\"_ _1\"></span>d\u00e9duction des d\u00e9pe<span class=\"_ _1\"></span>nses de recherche et<span class=\"_ _1\"></span> de d\u00e9veloppe<span class=\"_ _1\"></span>ment.<span class=\"_ _245\"> </span>Frais commerciau<span class=\"_ _1\"></span>x et marketing<span class=\"_ _245\"> </span>Les <span class=\"_ _4\"></span>frais <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ommerciaux <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>marketing <span class=\"_ _4\"> </span>comprennent <span class=\"_ _4\"> </span>principa<span class=\"_ _1\"></span>lement <span class=\"_ _4\"> </span>les <span class=\"_ _4\"></span>charges <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>p<span class=\"_ _1\"></span>ersonnel <span class=\"_ _4\"> </span>relatives <span class=\"_ _4\"> </span>aux<span class=\"_ _245\"> </span>\u00e9quipes commerc<span class=\"_ _1\"></span>iales et <span class=\"_ _1\"></span>mark<span class=\"_ _1\"></span>eting incluant <span class=\"_ _1\"></span>les c<span class=\"_ _1\"></span>ommissions <span class=\"_ _1\"></span>vers\u00e9es <span class=\"_ _1\"></span>aux comm<span class=\"_ _1\"></span>erciaux pour <span class=\"_ _1\"></span>la v<span class=\"_ _1\"></span>ente et/ou<span class=\"_ _245\"> </span>le renouvellement d<span class=\"_ _1\"></span>es contrats, de co<span class=\"_ _1\"></span>\u00fbts marketing a<span class=\"_ _b\"></span>insi qu\u2019une porti<span class=\"_ _1\"></span>on de frais g\u00e9n\u00e9r<span class=\"_ _1\"></span>aux allou\u00e9s se<span class=\"_ _1\"></span>lon une<span class=\"_ _245\"> </span>clef <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>r\u00e9partition <span class=\"_ _b\"></span>bas\u00e9<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>proportion <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>ef<span class=\"_ _0\"></span>fectifs <span class=\"_ _16\"></span>identifi\u00e9s <span class=\"_ _b\"></span>par <span class=\"_ _b\"></span>dest<span class=\"_ _1\"></span>ination. <span class=\"_ _16\"></span>Ils <span class=\"_ _b\"></span>incluent <span class=\"_ _16\"></span>\u00e9galement <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es<span class=\"_ _245\"> </span>d\u00e9pr\u00e9ciations sur cr<span class=\"_ _1\"></span>\u00e9ances clients et act<span class=\"_ _1\"></span>ifs sur contrats.<span class=\"_ _245\"> </span>Frais administratifs et g\u00e9<span class=\"_ _1\"></span>n\u00e9raux<span class=\"_ _245\"> </span>Les <span class=\"_ _4\"></span>frais <span class=\"_ _16\"></span>ad<span class=\"_ _1\"></span>ministratifs <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>g\u00e9n\u00e9raux <span class=\"_ _4\"> </span>comprennent <span class=\"_ _4\"> </span>principalement <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>charges <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>personnel <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>f<span class=\"_ _1\"></span>onctions<span class=\"_ _245\"> </span>\u00ab<span class=\"ff1\"> </span>comptabilit\u00e9<span class=\"ff1\"> </span><span class=\"ls4\">\u00bb, \u00ab<span class=\"_ _1\"></span></span><span class=\"ff1\"> </span>finance<span class=\"ff1\"> <span class=\"_ _1\"></span></span><span class=\"ls4\">\u00bb, \u00ab</span><span class=\"ff1\"> </span>ressources h<span class=\"_ _1\"></span>umaines<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00bb ou \u00ab<span class=\"ff1\"> <span class=\"_ _1\"></span></span>juridique<span class=\"ff1\"> </span>\u00bb a<span class=\"_ _1\"></span>insi que les d\u00e9<span class=\"_ _1\"></span>penses relatives a<span class=\"_ _1\"></span>ux<span class=\"_ _245\"> </span>frais <span class=\"_ _16\"></span>compta<span class=\"_ _1\"></span>bles <span class=\"_ _16\"></span>et <span class=\"_ _4\"></span>juridiques, <span class=\"_ _16\"></span>frais <span class=\"_ _4\"></span>bancaires, <span class=\"_ _4\"></span>certaines <span class=\"_ _16\"></span>taxes <span class=\"_ _4\"></span>ou <span class=\"_ _16\"></span>autres <span class=\"_ _16\"></span>frais <span class=\"_ _4\"></span>g\u00e9n\u00e9raux <span class=\"_ _16\"></span>non <span class=\"_ _4\"></span>allou\u00e9s <span class=\"_ _16\"></span>ainsi<span class=\"_ _245\"> </span>qu\u2019une <span class=\"_ _16\"></span>po<span class=\"_ _0\"></span>rt<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>fr<span class=\"_ _1\"></span>ais <span class=\"_ _16\"></span>g\u00e9n\u00e9raux <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>llou\u00e9s <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>elon <span class=\"_ _16\"></span>une <span class=\"_ _b\"></span>cl<span class=\"_ _1\"></span>ef <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>\u00e9partition <span class=\"_ _16\"></span>bas\u00e9e <span class=\"_ _b\"></span>sur<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>proport<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>ef<span class=\"_ _0\"></span>fectifs<span class=\"_ _245\"> </span>identifi\u00e9s <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>destination <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>gains <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>pertes<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>change <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>our <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>op\u00e9rations <span class=\"_ _0\"></span>li\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>l\u2019exploitation, <span class=\"_ _0\"></span>notamment<span class=\"_ _245\"> </span>sur les royalties factur\u00e9es<span class=\"_ _1\"></span> par la Soci\u00e9t\u00e9 en <span class=\"_ _1\"></span>devises au<span class=\"_ _1\"></span>x entit\u00e9s du Groupe.<div class=\"c w190 he gs1a1\"><div class=\"t m0 xe h2 yd6 ff4 fs0 fc7 sc0 ls0 ws0\">Principes comptables<span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span></div></div><div class=\"c w20 h238 gs1a2\"><div class=\"t m0 xe ha y1672 ff2 fs0 fc1 sc0 ls0 ws0\">Principe g\u00e9n\u00e9ral<span class=\"_ _1\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 xe hb ydec ff4 fs0 fc0 sc0 ls0 ws0\">Le <span class=\"_ _12\"> </span>groupe <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>ontribue <span class=\"_ _12\"> </span>\u00e0 <span class=\"_ _14\"> </span>des <span class=\"_ _12\"> </span>r\u00e9gimes <span class=\"_ _12\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>retraite,<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>soins <span class=\"_ _14\"> </span>m\u00e9dicaux <span class=\"_ _12\"> </span>et <span class=\"_ _14\"> </span>d'indemnit\u00e9s <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>licenciement </div><div class=\"t m0 xe hb y1673 ff4 fs0 fc0 sc0 ls0 ws0\">conform\u00e9ment <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>lois <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ratiques <span class=\"_ _1\"></span>de cha<span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>pays. <span class=\"_ _1\"></span>Ces <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>tations <span class=\"_ _1\"></span>peuvent <span class=\"_ _1\"></span>varier <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>fonction <span class=\"_ _1\"></span>d'une <span class=\"_ _1\"></span>s\u00e9rie<span class=\"_ _1\"></span> </div><div class=\"t m0 xe h2 yc24 ff4 fs0 fc0 sc0 ls0 ws0\">de facteurs, notammen<span class=\"_ _1\"></span>t l'anciennet\u00e9, le sal<span class=\"_ _1\"></span>aire et le<span class=\"_ _1\"></span>s v<span class=\"_ _1\"></span>ersements aux r\u00e9gimes g<span class=\"_ _1\"></span>\u00e9n\u00e9raux obligato<span class=\"_ _1\"></span>ires. <span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe h2 y2c3 ff4 fs0 fc0 sc0 ls0 ws0\">Ces r\u00e9gimes peuvent \u00eatre s<span class=\"_ _1\"></span>oit des r\u00e9gimes <span class=\"_ _1\"></span>\u00e0 prestations d\u00e9f<span class=\"_ _1\"></span>inies, soit des r\u00e9gime<span class=\"_ _1\"></span>s \u00e0 cotisations d\u00e9f<span class=\"_ _1\"></span>inies.<span class=\"_ _b\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe ha y1674 ff2 fs0 fc1 sc0 ls0 ws0\">R\u00e9gimes de retrait<span class=\"_ _1\"></span>e \u00e0 prestation<span class=\"_ _1\"></span>s d\u00e9finies <span class=\"_ _1\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 xe hb y698 ff4 fs0 fc0 sc0 ls0 ws0\">Les <span class=\"_ _1\"></span>r\u00e9gimes <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>prestations <span class=\"_ _b\"></span>d\u00e9finies <span class=\"_ _b\"></span>post\u00e9rieurs <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>l\u2019emploi <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>ernent <span class=\"_ _1\"></span>principa<span class=\"_ _1\"></span>lement <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>salari\u00e9s <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>France. </div><div class=\"t m0 xe h2 y699 ff4 fs0 fc0 sc0 ls0 ws0\">Ces engagements ne so<span class=\"_ _1\"></span>nt pas couverts<span class=\"_ _1\"></span> par des actifs de couvertur<span class=\"_ _1\"></span>e.<span class=\"_ _b\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb y2e7 ff4 fs0 fc0 sc0 ls0 ws0\">Les <span class=\"_ _b\"></span>eng<span class=\"_ _1\"></span>agements <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>r\u00e9gimes <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>presta<span class=\"_ _1\"></span>tions <span class=\"_ _b\"></span>d\u00e9f<span class=\"_ _1\"></span>inies <span class=\"_ _16\"></span>post\u00e9rieurs <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019emploi <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt <span class=\"_ _16\"></span>d\u00e9termin\u00e9s <span class=\"_ _b\"></span>annue<span class=\"_ _1\"></span>llement </div><div class=\"t m0 xe h2 y69a ff4 fs0 fc0 sc0 ls0 ws0\">selon la <span class=\"_ _0\"></span>m\u00e9thod<span class=\"_ _1\"></span>e actuarielle dite <span class=\"_ _0\"></span>des unit\u00e9s de cr\u00e9dits projet\u00e9es (\u00ab<span class=\"ff1\"> </span>projected unit credit method<span class=\"ff1\"> </span>\u00bb) qui stipule </div><div class=\"t m0 xe hb y1675 ff4 fs0 fc0 sc0 ls0 ws0\">que <span class=\"_ _f\"> </span>chaque  p\u00e9riode <span class=\"_ _11\"> </span>de  service  donne <span class=\"_ _11\"> </span>l<span class=\"_ _1\"></span>ieu  \u00e0 <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>onstatation  d\u2019une <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>it\u00e9 <span class=\"_ _f\"> </span>de  droit <span class=\"_ _11\"> </span>\u00e0  prestation  et <span class=\"_ _11\"> </span>\u00e9value<span class=\"_ _1\"></span> </div><div class=\"t m0 xe h2 y1676 ff4 fs0 fc0 sc0 ls0 ws0\">s\u00e9par\u00e9ment chacune <span class=\"_ _1\"></span>de ces unit\u00e9s pour <span class=\"_ _1\"></span>obtenir l\u2019obligation f<span class=\"_ _1\"></span>inale. <span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb y1677 ff4 fs0 fc0 sc0 ls0 ws0\">Ces <span class=\"_ _16\"></span>calculs <span class=\"_ _16\"></span>int\u00e8grent<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>hypoth\u00e8s<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>mortalit\u00e9, <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>rotation <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>perso<span class=\"_ _1\"></span>nnel <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>proj<span class=\"_ _1\"></span>ection <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>salair<span class=\"_ _1\"></span>es </div><div class=\"t m0 xe hb y1678 ff4 fs0 fc0 sc0 ls0 ws0\">futurs. La valeur actu<span class=\"_ _1\"></span>elle des engage<span class=\"_ _1\"></span>ments de retrait<span class=\"_ _1\"></span>e est d\u00e9term<span class=\"_ _1\"></span>in\u00e9e par l\u2019actua<span class=\"_ _1\"></span>lisation des d\u00e9caisse<span class=\"_ _1\"></span>ments </div><div class=\"t m0 xe hb y1679 ff4 fs0 fc0 sc0 ls0 ws0\">futurs de tr\u00e9sorerie au taux <span class=\"_ _1\"></span>de rendement d<span class=\"_ _1\"></span>es obligatio<span class=\"_ _1\"></span>ns d\u2019entreprises de premi\u00e8r<span class=\"_ _1\"></span>e cat\u00e9gorie libell\u00e9es d<span class=\"_ _1\"></span>ans </div><div class=\"t m0 xe hb y167a ff4 fs0 fc0 sc0 ls0 ws0\">la monnaie <span class=\"_ _1\"></span>de p<span class=\"_ _1\"></span>aiement <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la prestat<span class=\"_ _1\"></span>ion et <span class=\"_ _1\"></span>dont l<span class=\"_ _1\"></span>a dur<span class=\"_ _1\"></span>\u00e9e avo<span class=\"_ _1\"></span>isine <span class=\"_ _1\"></span>la dur\u00e9e <span class=\"_ _1\"></span>moyenne <span class=\"_ _1\"></span>estim\u00e9e <span class=\"_ _1\"></span>de l\u2019ob<span class=\"_ _1\"></span>ligation </div><div class=\"t m0 xe h2 y167b ff4 fs0 fc0 sc0 ls0 ws0\">de retraite concern\u00e9<span class=\"_ _1\"></span>e. <span class=\"ff1\"> </span></div><div class=\"t m0 xe hb y167c ff4 fs0 fc0 sc0 ls0 ws0\">La charge repr\u00e9sentative du co\u00fbt des services rendus au cours de la p\u00e9riode est ventil\u00e9e par destination, en </div><div class=\"t m0 xe hb y15a3 ff4 fs0 fc0 sc0 ls0 ws0\">compte <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>r\u00e9sultat, <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>rubriques<span class=\"_ _1\"></span> <span class=\"_ _b\"></span><span class=\"ff7\">Charges <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ersonnel</span>,<span class=\"ff7\"> <span class=\"_ _b\"></span></span>pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9es <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>note <span class=\"_ _b\"></span>7. <span class=\"_ _1\"></span>Une <span class=\"_ _b\"></span>charge <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eats<span class=\"_ _1\"></span> </div><div class=\"t m0 xe hb y165d ff4 fs0 fc0 sc0 ls0 ws0\">est  comptabilis\u00e9e  au  com<span class=\"_ _1\"></span>pte  de  r\u00e9sultat  en <span class=\"_ _12\"> </span><span class=\"ff7\">Autres<span class=\"_ _1\"></span>  charges  financi\u00e8res<span class=\"_ _1\"></span></span>  et  corr<span class=\"_ _1\"></span>espond  au  co\u00fbt  de  la </div><div class=\"t m0 xe h2 y677 ff4 fs0 fc0 sc0 ls0 ws0\">d\u00e9sactualisation des<span class=\"_ _1\"></span> engagements de re<span class=\"_ _1\"></span>traite. <span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb y89a ff4 fs0 fc0 sc0 ls0 ws0\">Les <span class=\"_ _3\"> </span>hypoth\u00e8s<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>calcul <span class=\"_ _3\"> </span>ac<span class=\"_ _1\"></span>tuariel <span class=\"_ _3\"> </span>des<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>engage<span class=\"_ _1\"></span>ments <span class=\"_ _11\"> </span>de <span class=\"_ _3\"> </span>retraite <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _3\"> </span>prestations <span class=\"_ _11\"> </span>d\u00e9finies <span class=\"_ _3\"> </span>comporte<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>des<span class=\"_ _1\"></span> </div><div class=\"t m0 xe hb y89b ff4 fs0 fc0 sc0 ls0 ws0\">incertitudes qui peuvent af<span class=\"_ _0\"></span>fecter la valeur de<span class=\"_ _0\"></span>s actifs financiers et des <span class=\"_ _0\"></span>obl<span class=\"_ _1\"></span>igations vis<span class=\"_ _1\"></span>-\u00e0-v<span class=\"_ _1\"></span>is des em<span class=\"_ _0\"></span>ploy\u00e9s. Les </div><div class=\"t m0 xe hb y272 ff4 fs0 fc0 sc0 ls0 ws0\">gains <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>pertes <span class=\"_ _0\"></span>actuariels <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>\u00e9sultant <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ffets <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>changements <span class=\"_ _2\"></span>d\u2019hyp<span class=\"_ _1\"></span>oth\u00e8ses <span class=\"_ _0\"></span>d\u00e9mographiques, <span class=\"_ _0\"></span>d\u2019hypoth\u00e8ses </div><div class=\"t m0 xe hb y167d ff4 fs0 fc0 sc0 ls0 ws0\">financi\u00e8res <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>variatio<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>taux <span class=\"_ _b\"></span>d\u2019actualisatio<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>port\u00e9s <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>autres <span class=\"_ _b\"></span>\u00e9l\u00e9men<span class=\"_ _1\"></span>ts <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>r\u00e9s<span class=\"_ _1\"></span>ultat <span class=\"_ _1\"></span>global <span class=\"_ _b\"></span>dans<span class=\"_ _1\"></span> </div><div class=\"t m0 xe h2 y167e ff4 fs0 fc0 sc0 ls0 ws0\">la rubrique des <span class=\"ff7\">E<span class=\"_ _1\"></span>l\u00e9ments du r\u00e9sultat g<span class=\"_ _1\"></span>lobal qui ne ser<span class=\"_ _1\"></span>ont pas reclass\u00e9s<span class=\"_ _1\"></span> en r\u00e9sulta<span class=\"_ _1\"></span>t</span>.<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe ha ybac ff2 fs0 fc1 sc0 ls0 ws0\">R\u00e9gimes de retrait<span class=\"_ _1\"></span>e \u00e0 cotisations d\u00e9fini<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 xe hb ybe5 ff4 fs0 fc0 sc0 ls0 ws0\">Les c<span class=\"_ _1\"></span>otisations <span class=\"_ _1\"></span>dues <span class=\"_ _b\"></span>au <span class=\"_ _1\"></span>titre <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>r\u00e9g<span class=\"_ _1\"></span>imes <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>cotisations<span class=\"_ _1\"></span> d\u00e9f<span class=\"_ _1\"></span>inies <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mptabilis\u00e9es<span class=\"_ _1\"></span> en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>charges <span class=\"_ _1\"></span>lors<span class=\"_ _1\"></span>qu\u2019elles </div><div class=\"t m0 xe hb y167f ff4 fs0 fc0 sc0 ls0 ws0\">sont du<span class=\"_ _0\"></span>es. Ces <span class=\"_ _0\"></span>charges<span class=\"_ _1\"></span> sont <span class=\"_ _0\"></span>r\u00e9parties <span class=\"_ _0\"></span>par destination <span class=\"_ _0\"></span>dans les <span class=\"_ _0\"></span>diff\u00e9rentes lignes <span class=\"_ _0\"></span>du compte <span class=\"_ _0\"></span>de r\u00e9sultat, <span class=\"_ _0\"></span>dans </div><div class=\"t m0 xe h2 y828 ff4 fs0 fc0 sc0 ls0 ws0\">les rubriques <span class=\"ff7\">Charg<span class=\"_ _1\"></span>es de pers<span class=\"_ _1\"></span>onnel</span>,<span class=\"ff7\"> </span>pr\u00e9se<span class=\"_ _1\"></span>nt\u00e9es en no<span class=\"_ _1\"></span>te 7. <span class=\"ff1\"> </span></div><div class=\"t m0 xe hb yde ff4 fs0 fc0 sc0 ls0 ws0\">Dans <span class=\"_ _16\"></span>les <span class=\"_ _4\"></span>autres <span class=\"_ _16\"></span>filiales <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _4\"> </span>\u2013 <span class=\"_ _16\"></span>Etats-<span class=\"_ _1\"></span>Unis <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>Allemag<span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>princ<span class=\"_ _1\"></span>ipalement <span class=\"_ _4\"> </span>\u2013 <span class=\"_ _16\"></span>des <span class=\"_ _4\"></span>r\u00e9gimes <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>cot<span class=\"_ _1\"></span>isations </div><div class=\"t m0 xe hb yd9 ff4 fs0 fc0 sc0 ls0 ws0\">d\u00e9finies <span class=\"_ _b\"></span>ont <span class=\"_ _16\"></span>\u00e9t\u00e9 <span class=\"_ _b\"></span>mis <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>place. <span class=\"_ _b\"></span>Le <span class=\"_ _16\"></span>Groupe <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omptabilise <span class=\"_ _16\"></span>en <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>harges <span class=\"_ _b\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>cotisati<span class=\"_ _1\"></span>ons <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>payer <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>orsqu\u2019elles <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ont </div><div class=\"t m0 xe h2 yd6 ff4 fs0 fc0 sc0 ls0 ws0\">exigibles, le Groupe n<span class=\"_ _1\"></span>\u2019\u00e9tant pas engag<span class=\"_ _1\"></span>\u00e9 au-<span class=\"_ _1\"></span><span class=\"ls4\">de</span>l\u00e0 des cotisat<span class=\"_ _1\"></span>ions vers\u00e9es.<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div>Les actions gratuites sont \u00e9valu\u00e9es \u00e0 leur juste valeur \u00e0 la date d\u2019attribution, laquelle est comptabilis\u00e9e dans<span class=\"_ _245\"> </span>le <span class=\"_ _1\"></span>compte <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>r\u00e9sultat <span class=\"_ _b\"></span>avec <span class=\"_ _b\"></span>une <span class=\"_ _1\"></span>aug<span class=\"_ _1\"></span>mentation <span class=\"_ _1\"></span>corr<span class=\"_ _1\"></span>espondante <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>capitaux <span class=\"_ _b\"></span>propre<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>amort<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>lin\u00e9a<span class=\"_ _1\"></span>irement<span class=\"_ _245\"> </span>sur la p\u00e9riode d'acqu<span class=\"_ _1\"></span>isition des droits.<span class=\"_ _245\"> </span>Leur juste <span class=\"_ _1\"></span>valeur <span class=\"_ _1\"></span>est d<span class=\"_ _1\"></span>\u00e9termin\u00e9e sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>du co<span class=\"_ _1\"></span>urs de <span class=\"_ _1\"></span>bourse <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l\u2019action \u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>date d\u2019attri<span class=\"_ _1\"></span>bution actua<span class=\"_ _1\"></span>lis\u00e9e<span class=\"_ _245\"> </span>diminu\u00e9 de l\u2019hypoth\u00e8se<span class=\"_ _1\"></span> de distribution de d<span class=\"_ _1\"></span>ividendes au cours<span class=\"_ _1\"></span> de la p\u00e9riode d\u2019acq<span class=\"_ _1\"></span>uisition. Le nombre d\u2019instruments de <span class=\"_ _0\"></span>capitaux propres attribu\u00e9s peut <span class=\"_ _0\"></span>\u00eatre revu <span class=\"_ _0\"></span>au cours de l<span class=\"_ _0\"></span>a p\u00e9riode d\u2019acquisition en<span class=\"_ _245\"> </span>cas <span class=\"_ _16\"></span>d\u2019<span class=\"_ _0\"></span>antic<span class=\"_ _1\"></span>ipation <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>non<span class=\"_ _1\"></span>-respec<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onditions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>performance <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>ites <span class=\"_ _16\"></span>\u00ab <span class=\"_ _b\"></span>hors <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _16\"></span>\u00bb <span class=\"_ _b\"></span>ou <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>fon<span class=\"_ _0\"></span>ct<span class=\"_ _1\"></span>ion <span class=\"_ _16\"></span>du<span class=\"_ _245\"> </span>taux de rotation des <span class=\"_ _1\"></span>b\u00e9n\u00e9ficiaires.Principes comptables<span class=\"_ _245\"> </span>Les  autres <span class=\"_ _f\"> </span>produits  et  charges  op\u00e9rationnels  comprennent  les  pertes  de <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>aleurs  d\u2019actifs  corporels  et<span class=\"_ _245\"> </span>incorporels, les co\u00fbts <span class=\"_ _0\"></span>li\u00e9s aux restructurations et int\u00e9grations, les <span class=\"_ _0\"></span>plus ou moins<span class=\"_ _1\"></span>-va<span class=\"_ _1\"></span>lues de <span class=\"_ _0\"></span>cessio<span class=\"_ _1\"></span>n, ainsi <span class=\"_ _0\"></span>que<span class=\"_ _245\"> </span>d\u2019autres <span class=\"_ _0\"></span>produits <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>charges<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>op\u00e9rationnels<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>r\u00e9currents. <span class=\"_ _0\"></span>Ces <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>oduits <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>op\u00e9rationnels <span class=\"_ _0\"></span>sont<span class=\"_ _245\"> </span>exclus du r\u00e9sultat <span class=\"_ _0\"></span>op\u00e9rat<span class=\"_ _1\"></span>ionnel courant compte tenu de leur <span class=\"_ _0\"></span>caract\u00e8re inhab<span class=\"_ _1\"></span>ituel, anormal et peu <span class=\"_ _0\"></span>fr\u00e9qu<span class=\"_ _1\"></span>ent, et<span class=\"_ _245\"> </span>de montant particuli\u00e8rem<span class=\"_ _1\"></span>ent significatif,<span class=\"_ _1\"></span> qui fausserait l<span class=\"_ _1\"></span>a lecture de la perf<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rmanc<span class=\"_ _1\"></span>e du Groupe.L<span class=\"_ _0\"></span>\u2019imp\u00f4t <span class=\"_ _0\"></span>sur le <span class=\"_ _0\"></span>r\u00e9sultat (charge <span class=\"_ _0\"></span>ou produit) comprend la <span class=\"_ _0\"></span>charge (ou <span class=\"_ _0\"></span>le produit) <span class=\"_ _0\"></span>d\u2019imp\u00f4t exigible <span class=\"_ _0\"></span>et la <span class=\"_ _0\"></span>charge (ou<span class=\"_ _245\"> </span>produit) <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>\u2019imp\u00f4t <span class=\"_ _4\"></span>dif<span class=\"_ _0\"></span>f\u00e9r\u00e9. <span class=\"_ _4\"></span>L<span class=\"_ _2\"></span>\u2019i<span class=\"_ _1\"></span>mp\u00f4t <span class=\"_ _4\"></span>est <span class=\"_ _16\"></span>comptabilis\u00e9 <span class=\"_ _4\"> </span>en <span class=\"_ _16\"></span>r<span class=\"_ _1\"></span>\u00e9sultat <span class=\"_ _4\"></span>sauf <span class=\"_ _16\"></span>s\u2019il <span class=\"_ _4\"></span>se <span class=\"_ _16\"></span>rattache <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>des <span class=\"_ _4\"> </span>\u00e9l\u00e9ments <span class=\"_ _16\"></span>qu<span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>sont<span class=\"_ _245\"> </span>comptabilis\u00e9s <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>irectement <span class=\"_ _16\"></span>en <span class=\"_ _1\"></span>autres<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>\u00e9l\u00e9ments <span class=\"_ _16\"></span>du <span class=\"_ _1\"></span>r\u00e9s<span class=\"_ _1\"></span>ultat <span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>lobal<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2013 <span class=\"_ _16\"></span>auquel <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omptabilis\u00e9 <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>autres<span class=\"_ _245\"> </span>\u00e9l\u00e9ments du r\u00e9sultat gl<span class=\"_ _1\"></span>obal ou directement <span class=\"_ _1\"></span>en capitaux<span class=\"_ _1\"></span> propres.<span class=\"_ _245\"> </span>Imp\u00f4t exigible L<span class=\"_ _0\"></span>\u2019imp\u00f4t exigible est <span class=\"_ _1\"></span>le mont<span class=\"_ _1\"></span>ant estim\u00e9 d<span class=\"_ _1\"></span>e l\u2019imp\u00f4t d<span class=\"_ _1\"></span>\u00fb au <span class=\"_ _1\"></span>titre du <span class=\"_ _1\"></span>b\u00e9n\u00e9fice imp<span class=\"_ _1\"></span>osable <span class=\"_ _1\"></span>d\u2019une p\u00e9riode, <span class=\"_ _1\"></span>d\u00e9termin\u00e9<span class=\"_ _245\"> </span>en utilisant les taux d\u2019i<span class=\"_ _1\"></span>mp\u00f4t adopt\u00e9s o<span class=\"_ _1\"></span>u quasi<span class=\"_ _1\"></span>-adopt\u00e9s \u00e0 la dat<span class=\"_ _1\"></span>e de cl\u00f4ture. Imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _1\"></span><span class=\"ff3\"> </span>L<span class=\"_ _0\"></span>\u2019imp\u00f4t diff\u00e9r\u00e9 est <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mptabilis\u00e9 <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>diff\u00e9rences <span class=\"_ _1\"></span>temporelles<span class=\"_ _1\"></span> entre <span class=\"_ _b\"></span>la va<span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>comptable <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> ac<span class=\"_ _1\"></span>tifs<span class=\"_ _245\"> </span>et passifs et leurs bases f<span class=\"_ _1\"></span>iscales.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>L<span class=\"_ _0\"></span>\u2019\u00e9valuation de<span class=\"_ _0\"></span>s actifs et passifs <span class=\"_ _0\"></span>d\u2019imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _0\"></span>repose sur la <span class=\"_ _0\"></span>fa\u00e7on dont le <span class=\"_ _0\"></span>Groupe s\u2019attend \u00e0 <span class=\"_ _0\"></span>recouvrer ou<span class=\"_ _245\"> </span>r\u00e9gler <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>valeur <span class=\"_ _b\"></span>comp<span class=\"_ _1\"></span>table <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>passifs, <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>utilisant <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>ta<span class=\"_ _1\"></span>ux <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019imp\u00f4t <span class=\"_ _b\"></span>adopt\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uasi<span class=\"_ _b\"></span>-a<span class=\"_ _1\"></span>dopt\u00e9s <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _245\"> </span>cl\u00f4ture. <span class=\"_ _0\"></span>Un actif <span class=\"_ _0\"></span>d\u2019imp\u00f4t diff\u00e9r\u00e9 est <span class=\"_ _0\"></span>comptabilis\u00e9 s\u2019il <span class=\"_ _0\"></span>est probable <span class=\"_ _0\"></span>que le <span class=\"_ _0\"></span>Groupe disposera <span class=\"_ _0\"></span>de b\u00e9n\u00e9fices fut<span class=\"_ _0\"></span>urs<span class=\"_ _245\"> </span>imposables, <span class=\"_ _1\"></span>appr\u00e9ci\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> pr\u00e9v<span class=\"_ _1\"></span>isions <span class=\"_ _1\"></span>fiscales, <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>lesquels <span class=\"_ _1\"></span>cet <span class=\"_ _b\"></span>actif p<span class=\"_ _1\"></span>ourra <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>imput\u00e9 <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>un<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> horizon <span class=\"_ _1\"></span>raisonnable. <span class=\"_ _1\"></span>Sin<span class=\"_ _1\"></span>on, <span class=\"_ _1\"></span>les ac<span class=\"_ _1\"></span>tifs <span class=\"_ _1\"></span>d\u2019imp\u00f4ts <span class=\"_ _1\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>r\u00e9duit<span class=\"_ _b\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cons\u00e9qu<span class=\"_ _1\"></span>ence. <span class=\"_ _1\"></span>L<span class=\"_ _0\"></span>\u2019effet des <span class=\"_ _1\"></span>\u00e9v<span class=\"_ _1\"></span>entuelles<span class=\"_ _245\"> </span>variations <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>taux <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>\u2019imposition <span class=\"_ _16\"></span>sur <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>imp\u00f4ts <span class=\"_ _b\"></span>diff\u00e9r\u00e9s <span class=\"_ _16\"></span>constat\u00e9s <span class=\"_ _b\"></span>ant\u00e9ri<span class=\"_ _1\"></span>eurement <span class=\"_ _16\"></span>est <span class=\"_ _b\"></span>enregistr\u00e9 <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>r\u00e9sultat<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> selon le principe du re<span class=\"_ _1\"></span>port variable, sa<span class=\"_ _1\"></span>uf si l\u2019effet concerne un \u00e9l\u00e9ment co<span class=\"_ _1\"></span>mptabilis<span class=\"_ _1\"></span>\u00e9 en capitaux propre<span class=\"_ _b\"></span>s. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les imp\u00f4ts di<span class=\"_ _0\"></span>ff\u00e9r\u00e9s sont pr\u00e9sent\u00e9s au bilan <span class=\"_ _0\"></span>s\u00e9par\u00e9m<span class=\"_ _1\"></span>ent des actifs et <span class=\"_ _0\"></span>passifs d\u2019imp\u00f4t exigible et class\u00e9s dans<span class=\"_ _245\"> </span>les \u00e9l\u00e9ments non co<span class=\"_ _1\"></span>urants.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>T<span class=\"_ _0\"></span>raitements fiscaux ince<span class=\"_ _1\"></span>rtains<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Un <span class=\"_ _11\"> </span>\u00ab <span class=\"_ _11\"> </span>traiteme<span class=\"_ _1\"></span>nt <span class=\"_ _11\"> </span>fiscal <span class=\"_ _f\"> </span>incertain <span class=\"_ _11\"> </span>\u00bb <span class=\"_ _f\"> </span>est <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>traitem<span class=\"_ _1\"></span>ent <span class=\"_ _11\"> </span>fiscal <span class=\"_ _f\"> </span>pour <span class=\"_ _11\"> </span>lequel <span class=\"_ _f\"> </span>il <span class=\"_ _11\"> </span>existe <span class=\"_ _11\"> </span>une <span class=\"_ _11\"> </span>i<span class=\"_ _1\"></span>ncertitude <span class=\"_ _f\"> </span>quant <span class=\"_ _11\"> </span>\u00e0<span class=\"_ _245\"> </span>l\u2019acceptation par l\u2019adm<span class=\"_ _1\"></span>inistration fiscale co<span class=\"_ _1\"></span>ncern\u00e9e du t<span class=\"_ _1\"></span>raitement fiscal en vert<span class=\"_ _1\"></span>u de la l\u00e9g<span class=\"_ _1\"></span>islation fiscale. <span class=\"_ _16\"></span><span class=\"ff1\"> </span>Si <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>conclut <span class=\"_ _16\"></span>qu\u2019il <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>probabl<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>l\u2019administration <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>accep<span class=\"_ _1\"></span>te <span class=\"_ _16\"></span>une <span class=\"_ _16\"></span>position <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>incertai<span class=\"_ _1\"></span>ne,<span class=\"_ _245\"> </span>l\u2019ensemble <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>\u00e9l\u00e9ments<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>elatifs <span class=\"_ _3\"> </span>aux <span class=\"_ _3\"> </span>imp\u00f4ts <span class=\"_ _3\"> </span>(r\u00e9sultat<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>fiscal<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>assiettes <span class=\"_ _3\"> </span>fiscales, <span class=\"_ _3\"> </span>taux <span class=\"_ _3\"> </span>d\u2019impos<span class=\"_ _1\"></span>ition, <span class=\"_ _3\"> </span>d\u00e9ficits<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> reportables, <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dits <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>\u2019imp\u00f4t, <span class=\"_ _b\"></span>taxes)<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>seront <span class=\"_ _b\"></span>d\u00e9termin\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>conform\u00e9<span class=\"_ _1\"></span>ment <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>cette<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>posit<span class=\"_ _1\"></span>ion. <span class=\"_ _16\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _16\"></span>le <span class=\"_ _1\"></span>Grou<span class=\"_ _1\"></span>pe <span class=\"_ _b\"></span>concl<span class=\"_ _1\"></span>ut<span class=\"_ _245\"> </span>que l\u2019acceptation par l\u2019administration fiscale n\u2019est pas probable, cette incertitude sera int\u00e9gr\u00e9e dans le cal<span class=\"_ _0\"></span>cu<span class=\"_ _1\"></span>l<span class=\"_ _245\"> </span>des \u00e9l\u00e9ments relatifs aux<span class=\"_ _1\"></span> imp\u00f4ts, et donnera l<span class=\"_ _1\"></span>ieu \u00e0 comptabi<span class=\"_ _1\"></span>lisation d\u2019<span class=\"_ _1\"></span>un pass<span class=\"_ _1\"></span>if d\u2019imp\u00f4ts. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Sur <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>exercices<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span> d\u00e9c<span class=\"_ _1\"></span>embre <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Grou<span class=\"_ _1\"></span>pe <span class=\"_ _1\"></span>n\u2019a <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>connaissance <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019un<span class=\"_ _245\"> </span>traitement fiscal incertai<span class=\"_ _1\"></span>n qui aurait un im<span class=\"_ _1\"></span>pact significatif sur l<span class=\"_ _1\"></span>es comptes.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Cr\u00e9dit Imp\u00f4t Recherche<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _16\"></span>cr\u00e9dit <span class=\"_ _b\"></span>d'<span class=\"_ _1\"></span>imp\u00f4t <span class=\"_ _16\"></span>recherche <span class=\"_ _16\"></span>(CIR) <span class=\"_ _16\"></span>est <span class=\"_ _b\"></span>une <span class=\"_ _16\"></span>mesure <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>permettant <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>fina<span class=\"_ _1\"></span>ncer <span class=\"_ _16\"></span>ses <span class=\"_ _16\"></span>activit\u00e9s <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e recherche <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u2019innovat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>biais <span class=\"_ _1\"></span>d\u2019un <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _1\"></span>d\u2019imp<span class=\"_ _1\"></span>\u00f4t acc<span class=\"_ _1\"></span>ord\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>l\u2019Et<span class=\"_ _1\"></span>at fra<span class=\"_ _1\"></span>n\u00e7ais. <span class=\"_ _1\"></span>Seules<span class=\"_ _1\"></span> les d\u00e9penses relatives \u00e0 P<span class=\"_ _0\"></span>laniswar<span class=\"_ _1\"></span>e Enterprise font l\u2019objet de <span class=\"_ _0\"></span>ce cr\u00e9dit sur les exercices pr\u00e9sent\u00e9s. Le<span class=\"_ _0\"></span> monta<span class=\"_ _1\"></span>nt du CIR sur les exerc<span class=\"_ _1\"></span>ices 20<span class=\"_ _1\"></span>25 et 2024 est de 582 <span class=\"_ _1\"></span>milliers d\u2019euros et 81<span class=\"_ _1\"></span>0 milliers d\u2019euros res<span class=\"_ _1\"></span>pectivement.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Dans <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>r\u00e9f\u00e9re<span class=\"_ _1\"></span>ntiel <span class=\"_ _4\"> </span>IFRS, <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>cr<span class=\"_ _1\"></span>\u00e9dit <span class=\"_ _4\"></span>d\u2019imp\u00f4t <span class=\"_ _16\"></span>rech<span class=\"_ _1\"></span>erche <span class=\"_ _4\"> </span>est <span class=\"_ _4\"></span>consid\u00e9r\u00e9 <span class=\"_ _4\"></span>comme <span class=\"_ _4\"></span>une <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ubvention, <span class=\"_ _4\"> </span>r\u00e9pondant <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a norme IAS <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>Subventions <span class=\"_ _1\"></span>publiques, <span class=\"_ _1\"></span>en ra<span class=\"_ _1\"></span>ison de <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>caract\u00e8re re<span class=\"_ _1\"></span>mboursab<span class=\"_ _1\"></span>le. En <span class=\"_ _1\"></span>l\u2019esp\u00e8ce, <span class=\"_ _1\"></span>le cr<span class=\"_ _1\"></span>\u00e9dit d\u2019imp<span class=\"_ _1\"></span>\u00f4t recherche est <span class=\"_ _0\"></span>li\u00e9 \u00e0 <span class=\"_ _0\"></span>des d\u00e9penses d\u2019exploitation. Il <span class=\"_ _0\"></span>est ainsi enregistr\u00e9 <span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>r\u00e9duc<span class=\"_ _1\"></span>tion des <span class=\"_ _0\"></span>charges auxquelles il <span class=\"_ _0\"></span>se rapporte <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>compt<span class=\"_ _1\"></span>abilis\u00e9 <span class=\"_ _4\"> </span>au <span class=\"_ _4\"></span>cours <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _16\"></span>p\u00e9r<span class=\"_ _1\"></span>iode <span class=\"_ _4\"></span>durant <span class=\"_ _16\"></span>laq<span class=\"_ _1\"></span>uelle <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sont <span class=\"_ _16\"></span>imput\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>compte <span class=\"_ _4\"> </span>de r\u00e9sultat <span class=\"_ _4\"></span>dans <span class=\"_ _16\"></span>le <span class=\"_ _4\"> </span>poste <span class=\"_ _4\"> </span><span class=\"ff7\">Frais <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>recherche <span class=\"_ _16\"></span>et <span class=\"_ _4\"> </span>d\u00e9veloppement. <span class=\"_ _3\"> </span></span>Les <span class=\"_ _4\"> </span>charges <span class=\"_ _4\"></span>concern\u00e9es <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>le <span class=\"_ _16\"></span>cr\u00e9di<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>d\u2019imp\u00f4t recherche sont princ<span class=\"_ _1\"></span>ipalement des c<span class=\"_ _1\"></span>harges de person<span class=\"_ _1\"></span>nel.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _2\"></span>r\u00e9sultat <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>par <span class=\"_ _0\"></span>action <span class=\"_ _2\"></span>correspo<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>au <span class=\"_ _0\"></span>r\u00e9sultat <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>et <span class=\"_ _2\"></span>part <span class=\"_ _0\"></span>du <span class=\"_ _2\"></span>Groupe<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>divis\u00e9<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>par <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>nombre<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>moye<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>d\u2019act<span class=\"_ _1\"></span>ions<span class=\"_ _245\"> </span>en circulation <span class=\"_ _1\"></span>au cours <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>p\u00e9riode, \u00e0 <span class=\"_ _1\"></span>l\u2019exclusion <span class=\"_ _1\"></span>du nombr<span class=\"_ _1\"></span>e des <span class=\"_ _b\"></span>actions <span class=\"_ _1\"></span>ordinai<span class=\"_ _1\"></span>res auto<span class=\"_ _1\"></span>-d\u00e9tenues. <span class=\"_ _1\"></span>Pour le<span class=\"_ _245\"> </span>calcul <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>r\u00e9su<span class=\"_ _1\"></span>ltat <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>ilu\u00e9 <span class=\"_ _b\"></span>par <span class=\"_ _16\"></span>action, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>nombre<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>d\u2019actions<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>circ<span class=\"_ _1\"></span>ulation <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>ajust\u00e9 <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>nir <span class=\"_ _b\"></span>compte <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>l\u2019effet<span class=\"_ _245\"> </span>dilutif <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>instruments <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>capitaux <span class=\"_ _4\"></span>propres <span class=\"_ _16\"></span>\u00e9<span class=\"_ _1\"></span>mis <span class=\"_ _4\"></span>par <span class=\"_ _16\"></span>l\u2019entreprise, <span class=\"_ _4\"> </span>tels <span class=\"_ _4\"></span>que <span class=\"_ _16\"></span>les <span class=\"_ _4\"></span>\u00e9ventuels <span class=\"_ _16\"></span>o<span class=\"_ _1\"></span>ptions, <span class=\"_ _4\"></span>bon<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _245\"> </span>souscription d\u2019actions et<span class=\"_ _1\"></span> actions gratu<span class=\"_ _1\"></span>ites.Principes compta<span class=\"_ _1\"></span>bles<span class=\"_ _245\"> </span>\u00c0 chaque <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>l\u00f4ture, <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>valeurs <span class=\"_ _1\"></span>comptables<span class=\"_ _1\"></span> des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actifs non<span class=\"_ _1\"></span> financ<span class=\"_ _1\"></span>iers d<span class=\"_ _1\"></span>u Groupe<span class=\"_ _1\"></span> (autres<span class=\"_ _1\"></span> que <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs<span class=\"_ _245\"> </span>d\u2019imp\u00f4t <span class=\"_ _12\"> </span>diff\u00e9r\u00e9  et <span class=\"_ _12\"> </span>les <span class=\"_ _12\"> </span>co\u00fbts <span class=\"_ _12\"> </span>d\u2019obtention <span class=\"_ _12\"> </span>des  c<span class=\"_ _1\"></span>ontrats) <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>examin\u00e9es  afi<span class=\"_ _1\"></span>n  d<span class=\"_ _1\"></span>\u2019appr\u00e9cier <span class=\"_ _12\"> </span>s\u2019il <span class=\"_ _12\"> </span>existe <span class=\"_ _12\"> </span>une<span class=\"_ _245\"> </span>quelconque <span class=\"_ _f\"> </span>indication <span class=\"_ _11\"> </span>qu<span class=\"_ _1\"></span>\u2019un <span class=\"_ _f\"> </span>actif <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>subi <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>ne <span class=\"_ _11\"> </span>perte<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _11\"> </span>S\u2019il <span class=\"_ _f\"> </span>existe <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>telle  i<span class=\"_ _0\"></span>ndicat<span class=\"_ _1\"></span>ion, <span class=\"_ _f\"> </span>la <span class=\"_ _11\"> </span>valeur<span class=\"_ _245\"> </span>recouvrable  de  l\u2019actif <span class=\"_ _12\"> </span>est  estim\u00e9e.  Le <span class=\"_ _12\"> </span>goodwill  est <span class=\"_ _12\"> </span>test\u00e9  chaque  ann\u00e9e  a<span class=\"_ _1\"></span>insi  que  les  immobi<span class=\"_ _1\"></span>lisations<span class=\"_ _245\"> </span>incorporelles en cours<span class=\"_ _1\"></span> en date de cl\u00f4<span class=\"_ _1\"></span>ture de l\u2019exercice<span class=\"_ _1\"></span>.<span class=\"_ _245\"> </span>Pour <span class=\"_ _4\"> </span>\u00eatre <span class=\"_ _3\"> </span>test\u00e9s, <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>regro<span class=\"_ _1\"></span>up\u00e9s <span class=\"_ _4\"> </span>da<span class=\"_ _1\"></span>ns <span class=\"_ _4\"> </span>le <span class=\"_ _3\"> </span>plus <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>etit <span class=\"_ _3\"> </span>groupe <span class=\"_ _4\"> </span>d\u2019act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>g\u00e9n\u00e8re <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>ntr\u00e9es <span class=\"_ _4\"> </span>de<span class=\"_ _245\"> </span>tr\u00e9sorerie r\u00e9sultant de <span class=\"_ _0\"></span>leur utilisation continue, largement ind\u00e9pendantes des entr\u00e9es de tr\u00e9sorerie <span class=\"_ _0\"></span>g\u00e9n<span class=\"_ _1\"></span>\u00e9r\u00e9es<span class=\"_ _245\"> </span>par <span class=\"_ _0\"></span>d\u2019autres actifs <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>UGT<span class=\"_ _9\"></span>. Le <span class=\"_ _0\"></span>goodwill issu <span class=\"_ _0\"></span>d'un <span class=\"_ _0\"></span>regroupeme<span class=\"_ _1\"></span>nt <span class=\"_ _0\"></span>d\u2019entrepr<span class=\"_ _1\"></span>ises <span class=\"_ _0\"></span>est af<span class=\"_ _0\"></span>fect\u00e9 aux <span class=\"_ _0\"></span>UGT <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>groupes<span class=\"_ _245\"> </span>d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des s<span class=\"_ _1\"></span>ynergies du reg<span class=\"_ _1\"></span>roupement d\u2019entre<span class=\"_ _1\"></span>prises.<span class=\"_ _245\"> </span>La valeur recouvrable d\u2019un actif <span class=\"_ _0\"></span>ou d\u2019une UGT <span class=\"_ _0\"></span>est la valeur la plus \u00e9lev\u00e9e en<span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>e valeur d\u2019utilit\u00e9 et <span class=\"_ _0\"></span>juste valeur<span class=\"_ _245\"> </span>diminu\u00e9e <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>co\u00fbts <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cession. <span class=\"_ _2\"></span>La <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>d\u2019utilit\u00e9 <span class=\"_ _0\"></span>est <span class=\"_ _2\"></span>\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ar <span class=\"_ _0\"></span>rapport <span class=\"_ _2\"></span>aux <span class=\"_ _0\"></span>flux <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>tr\u00e9sorerie <span class=\"_ _0\"></span>futurs <span class=\"_ _0\"></span>estim\u00e9s,<span class=\"_ _245\"> </span>actualis\u00e9s a<span class=\"_ _1\"></span>u taux, <span class=\"_ _1\"></span>avant <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>p\u00f4t, q<span class=\"_ _1\"></span>ui refl<span class=\"_ _1\"></span>\u00e8te l\u2019appr<span class=\"_ _1\"></span>\u00e9ciation c<span class=\"_ _1\"></span>ourante <span class=\"_ _1\"></span>du m<span class=\"_ _1\"></span>arch\u00e9 de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valeur t<span class=\"_ _1\"></span>emps <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019argent<span class=\"_ _245\"> </span>et des risques sp\u00e9c<span class=\"_ _1\"></span>ifiques \u00e0 l\u2019actif ou \u00e0 l\u2019UGT<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span>Une <span class=\"_ _0\"></span>perte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9e <span class=\"_ _0\"></span>si l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>ptable <span class=\"_ _0\"></span>d\u2019un acti<span class=\"_ _0\"></span>f ou <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019UGT <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>sup\u00e9rieure <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>sa valeur<span class=\"_ _245\"> </span>recouvrable estim\u00e9e.<span class=\"_ _245\"> </span>Les <span class=\"_ _16\"></span>pertes <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>valeur <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9es <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _16\"></span>net. <span class=\"_ _16\"></span>Elles <span class=\"_ _16\"></span>sont <span class=\"_ _b\"></span>affect\u00e9es <span class=\"_ _16\"></span>d\u2019abord <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _245\"> </span>valeur <span class=\"_ _16\"></span>comptable <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tout<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>goodwill <span class=\"_ _16\"></span>affect\u00e9 <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019UGT<span class=\"_ _9\"></span>, <span class=\"_ _16\"></span>pu<span class=\"_ _1\"></span>is <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leurs <span class=\"_ _16\"></span>comptabl<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>autres<span class=\"_ _245\"> </span>actifs de l\u2019UGT au prorata d<span class=\"_ _1\"></span>e la valeur com<span class=\"_ _1\"></span>ptable de ch<span class=\"_ _1\"></span>aque actif de l\u2019UG<span class=\"_ _1\"></span>T<span class=\"_ _9\"></span>.<span class=\"_ _245\"> </span>Une <span class=\"_ _b\"></span>perte <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>aleur <span class=\"_ _b\"></span>com<span class=\"_ _1\"></span>ptabilis\u00e9e <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>itre <span class=\"_ _b\"></span>d\u2019un <span class=\"_ _16\"></span>goodwill <span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>peut <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _b\"></span>repr<span class=\"_ _1\"></span>ise. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>autr<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>actifs, <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _245\"> </span>valeur com<span class=\"_ _1\"></span>ptable, <span class=\"_ _1\"></span>augment\u00e9e <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>raison <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>reprise <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>perte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span>, ne <span class=\"_ _1\"></span>doit <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>sup\u00e9rieure <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span>valeur comptable<span class=\"_ _1\"></span> qui aurait<span class=\"_ _1\"></span> \u00e9t\u00e9 d\u00e9term<span class=\"_ _1\"></span>in\u00e9e,<span class=\"_ _1\"></span> nette des <span class=\"_ _1\"></span>amortissements, s<span class=\"_ _1\"></span>i aucune<span class=\"_ _1\"></span> perte de v<span class=\"_ _1\"></span>aleur n\u2019avait \u00e9t<span class=\"_ _1\"></span>\u00e9<span class=\"_ _245\"> </span>comptabilis\u00e9e.<span class=\"_ _245\"> </span>Frais de recherche <span class=\"_ _1\"></span>et d\u00e9veloppement<span class=\"_ _245\"> </span>En application de la norm<span class=\"_ _1\"></span>e IAS<span class=\"ff1\"> <span class=\"_ _1\"></span></span>38 Immobil<span class=\"_ _1\"></span>isations incorporelles : <span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>echerche <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>comptabilis\u00e9es <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019exercice <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>cours <span class=\"_ _0\"></span>duquel <span class=\"_ _0\"></span>elles<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>sont engag\u00e9es<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de d\u00e9veloppement <span class=\"_ _0\"></span>relatif au <span class=\"_ _0\"></span>logiciel <span class=\"_ _0\"></span>Pla<span class=\"_ _1\"></span>nisware <span class=\"_ _0\"></span>Enterprise<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>sont immobilis\u00e9es <span class=\"_ _0\"></span>si les <span class=\"_ _0\"></span>six<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>conditions suivantes s<span class=\"_ _1\"></span>ont r\u00e9unies<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">F<span class=\"_ _1\"></span>aisabilit\u00e9 technique n\u00e9ces<span class=\"_ _1\"></span>saire \u00e0 l\u2019ach\u00e8vement de l\u2019immo<span class=\"_ _1\"></span>bilisation incorporel<span class=\"_ _1\"></span>le en vue de sa<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>mise en service ou d<span class=\"_ _1\"></span>e sa vente,<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Inten<span class=\"_ _1\"></span>tion d\u2019achever l\u2019im<span class=\"_ _1\"></span>mobilisation incorpor<span class=\"_ _1\"></span>elle et de <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>utiliser ou de la vendr<span class=\"_ _1\"></span>e,<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 utiliser ou <span class=\"_ _1\"></span>\u00e0 vendre l\u2019immobi<span class=\"_ _1\"></span>lisation incorpor<span class=\"_ _1\"></span>elle,<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">G<span class=\"_ _1\"></span>\u00e9n\u00e9ration d\u2019avantages \u00e9c<span class=\"_ _1\"></span>onomiques fu<span class=\"_ _1\"></span>turs probable<span class=\"_ _1\"></span>s, </span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Dispon<span class=\"_ _1\"></span>ibilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ressources<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>techniques, <span class=\"_ _4\"> </span>financi\u00e8res <span class=\"_ _4\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>autres, <span class=\"_ _4\"> </span>appropri\u00e9es <span class=\"_ _4\"> </span>pour <span class=\"_ _3\"> </span>achever <span class=\"_ _4\"> </span>le<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>d\u00e9veloppement et ut<span class=\"_ _1\"></span>iliser ou vendre l<span class=\"_ _1\"></span>\u2019immobilisation in<span class=\"_ _1\"></span>corporelle,<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 <span class=\"_ _0\"></span>\u00e9valuer <span class=\"_ _0\"></span>de fa\u00e7on <span class=\"_ _0\"></span>fiable l<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>attribuab<span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>\u00e0 l\u2019immobilisation i<span class=\"_ _0\"></span>nc<span class=\"_ _1\"></span>orporelle <span class=\"_ _0\"></span>au<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>cours de son d\u00e9velop<span class=\"_ _1\"></span>pement.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _13\"> </span>au<span class=\"_ _1\"></span>tres <span class=\"_ _19\"> </span>d\u00e9penses <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>d\u00e9veloppement, <span class=\"_ _19\"> </span>ne <span class=\"_ _13\"> </span>r\u00e9ponda<span class=\"_ _1\"></span>nt <span class=\"_ _19\"> </span>pas <span class=\"_ _13\"> </span>aux <span class=\"_ _19\"> </span>crit\u00e8res <span class=\"_ _19\"> </span>\u00e9nonc\u00e9s <span class=\"_ _19\"> </span>ci-<span class=\"_ _1\"></span>dessus, <span class=\"_ _19\"> </span>sont<span class=\"_ _245\"> </span>comptabilis\u00e9es direct<span class=\"_ _1\"></span>ement en charges<span class=\"_ _1\"></span> de l\u2019exercice.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Au titre de l\u2019activit\u00e9 de <span class=\"_ _1\"></span>d\u00e9veloppement du <span class=\"_ _1\"></span>groupe, deux<span class=\"_ _1\"></span> cat\u00e9gories d\u2019activ<span class=\"_ _1\"></span>it\u00e9 doivent \u00eatre disting<span class=\"_ _1\"></span>u\u00e9es :<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les activit\u00e9s <span class=\"_ _0\"></span>de d\u00e9veloppement visant \u00e0 <span class=\"_ _0\"></span>cr\u00e9er de nouveaux produits <span class=\"_ _0\"></span>(e.g., modules, applications) ou<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>\u00e0  apporter <span class=\"_ _12\"> </span>des  n<span class=\"_ _1\"></span>ouvelles  fonc<span class=\"_ _1\"></span>tionnalit\u00e9s <span class=\"_ _12\"> </span>aux  pro<span class=\"_ _1\"></span>duits  exista<span class=\"_ _1\"></span>nts,  pour <span class=\"_ _12\"> </span>lesquels <span class=\"_ _12\"> </span>les  crit\u00e8res <span class=\"_ _12\"> </span>de<span class=\"_ _245\"> </span>capitalisation <span class=\"_ _4\"> </span>d\u00e9fi<span class=\"_ _1\"></span>nis <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>norme <span class=\"_ _3\"> </span>IAS <span class=\"_ _4\"> </span>38 <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _4\"> </span>appr\u00e9<span class=\"_ _1\"></span>ci\u00e9s <span class=\"_ _4\"> </span>par<span class=\"_ _b\"></span> <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>\u00e9quipes <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _4\"> </span>au<span class=\"_ _245\"> </span>moment du lancemen<span class=\"_ _1\"></span>t de ces projets<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _1\"></span>activit<span class=\"_ _1\"></span>\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>d\u00e9ve<span class=\"_ _1\"></span>loppement <span class=\"_ _b\"></span>visant <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>maintenir <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>produits<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>existants <span class=\"_ _b\"></span>(ad<span class=\"_ _1\"></span>aptation <span class=\"_ _b\"></span>aux <span class=\"_ _b\"></span>nouveaux<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>syst\u00e8mes <span class=\"_ _b\"></span>d\u2019exploitati<span class=\"_ _1\"></span>on, <span class=\"_ _b\"></span>maintenance <span class=\"_ _b\"></span>correc<span class=\"_ _1\"></span>tive\u2026), <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ui <span class=\"_ _b\"></span>ne <span class=\"_ _b\"></span>rempliss<span class=\"_ _1\"></span>ent <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>cond<span class=\"_ _1\"></span>itions <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>equises<span class=\"_ _245\"> </span>par la norme et ne s<span class=\"_ _1\"></span>ont donc pas immob<span class=\"_ _1\"></span>ilis\u00e9s. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Apr\u00e8s <span class=\"_ _1\"></span>leur <span class=\"_ _b\"></span>comptabilisation<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>initiale, <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>frais <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d\u00e9veloppement <span class=\"_ _b\"></span>capitalis\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>valu\u00e9s <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>leur <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>minu\u00e9<span class=\"_ _245\"> </span>du <span class=\"_ _12\"> </span>cumul <span class=\"_ _12\"> </span>des <span class=\"_ _14\"> </span>amortissements <span class=\"_ _12\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>du <span class=\"_ _12\"> </span>cumu<span class=\"_ _1\"></span>l <span class=\"_ _12\"> </span>des <span class=\"_ _12\"> </span>pertes <span class=\"_ _14\"> </span>de  v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _12\"> </span>Les <span class=\"_ _12\"> </span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>d\u00e9ve<span class=\"_ _1\"></span>loppement<span class=\"_ _245\"> </span>immobilis\u00e9es s<span class=\"_ _1\"></span>ont a<span class=\"_ _1\"></span>morties lin\u00e9airem<span class=\"_ _1\"></span>ent s<span class=\"_ _1\"></span>ur leur <span class=\"_ _1\"></span>dur\u00e9e<span class=\"_ _b\"></span> d\u2019utilit\u00e9 <span class=\"_ _1\"></span>estim\u00e9e <span class=\"_ _1\"></span>\u00e0 tr<span class=\"_ _1\"></span>ois ans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u2013 d<span class=\"_ _1\"></span>ur\u00e9e <span class=\"_ _1\"></span>que le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span>jug\u00e9e raison<span class=\"_ _1\"></span>nable en<span class=\"_ _1\"></span> raison <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019avanc\u00e9e t<span class=\"_ _1\"></span>echnologiq<span class=\"_ _1\"></span>ue rapide <span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>es nouv<span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>versions et<span class=\"_ _1\"></span> mises <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>jour du<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> logiciel commercialis\u00e9<span class=\"_ _1\"></span>es r\u00e9guli\u00e8rement<span class=\"_ _1\"></span>. Relations clients<span class=\"_ _245\"> </span>Les <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _b\"></span>clients <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>initialement <span class=\"_ _b\"></span>reco<span class=\"_ _1\"></span>nnues <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>valeur <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ise <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contr\u00f4<span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>d\u2019une<span class=\"_ _245\"> </span>entit\u00e9 <span class=\"_ _0\"></span>par l<span class=\"_ _0\"></span>e Groupe. <span class=\"_ _0\"></span>Elles <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>ensuit<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>amorties lin\u00e9airement <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>figurent <span class=\"_ _0\"></span>au bilan <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>leur co\u00fbt <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nitial <span class=\"_ _0\"></span>diminu\u00e9<span class=\"_ _245\"> </span>des amortissements c<span class=\"_ _1\"></span>umul\u00e9s et d<span class=\"_ _1\"></span>es \u00e9ventuelles p<span class=\"_ _1\"></span>ertes de valeur c<span class=\"_ _1\"></span>onstat\u00e9es.<span class=\"_ _245\"> </span>Les relations clients comptabi<span class=\"_ _1\"></span>lis\u00e9es lors de l\u2019acquis<span class=\"_ _1\"></span>ition de la filiale <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>lanisware Japan <span class=\"_ _1\"></span>K.K. sont amorties s<span class=\"_ _1\"></span>ur<span class=\"_ _245\"> </span>18 ans.<span class=\"_ _245\"> </span>Autres immobilisation<span class=\"_ _1\"></span>s incorporelles<span class=\"_ _245\"> </span>Les autres immobilisations incorporel<span class=\"_ _1\"></span>les comprennent essentiellem<span class=\"_ _1\"></span>ent des licences et logiciels acquis par le<span class=\"_ _245\"> </span>Groupe, \u00e9valu\u00e9s \u00e0 leur co<span class=\"_ _1\"></span>\u00fbt d\u2019acquis<span class=\"_ _1\"></span>ition et amortis lin<span class=\"_ _1\"></span>\u00e9airement sur un<span class=\"_ _1\"></span> an.<span class=\"_ _245\"> </span>Les im<span class=\"_ _1\"></span>mobilisations <span class=\"_ _1\"></span>corpor<span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>\u00e9valu\u00e9es <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>d\u2019acqu<span class=\"_ _1\"></span>isition (pr<span class=\"_ _1\"></span>ix <span class=\"_ _1\"></span>d\u2019ach<span class=\"_ _1\"></span>at et <span class=\"_ _1\"></span>frais <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>essoires), <span class=\"_ _1\"></span>et<span class=\"_ _245\"> </span>sont amorties en foncti<span class=\"_ _1\"></span>on de leur dur\u00e9<span class=\"_ _1\"></span>e d\u2019utilisation pr\u00e9v<span class=\"_ _1\"></span>ue.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>L<span class=\"_ _0\"></span>\u2019amortissement  d\u2019un <span class=\"_ _f\"> </span>actif  d\u00e9bute <span class=\"_ _f\"> </span>d\u00e8s  qu'il  est <span class=\"_ _11\"> </span>pr<span class=\"_ _1\"></span>\u00eat  \u00e0 <span class=\"_ _f\"> </span>\u00eatre  mis <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>n  service. <span class=\"_ _f\"> </span>Lorsqu\u2019une  immobilisation<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> corporelle  a  des  co<span class=\"_ _1\"></span>mposantes  s<span class=\"_ _1\"></span>ignificatives  ayant<span class=\"_ _1\"></span>  des  dur\u00e9es <span class=\"_ _12\"> </span>d\u2019utilit\u00e9  diff\u00e9rentes,  ces  dern<span class=\"_ _1\"></span>i\u00e8res  sont<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> comptabilis\u00e9es s\u00e9par\u00e9<span class=\"_ _1\"></span>ment.<span class=\"_ _245\"> </span>Les <span class=\"_ _16\"></span>co\u00fbts <span class=\"_ _b\"></span>d\u2019entret<span class=\"_ _1\"></span>ien <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>r\u00e9paration <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9s <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>charge <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>l\u2019exercice <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>cours<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>duquel <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ls <span class=\"_ _16\"></span>sont<span class=\"_ _245\"> </span>encourus.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Les dur\u00e9es d\u2019amortiss<span class=\"_ _1\"></span>ement pratiqu\u00e9es e<span class=\"_ _1\"></span>n mode lin\u00e9aire son<span class=\"_ _1\"></span>t les suivantes<span class=\"_ _b\"></span><span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Installations et agence<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span><span class=\"ff1\"> </span>: 3 \u00e0 9 ans<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Mat\u00e9riel informatique <span class=\"_ _1\"></span>et de bureau<span class=\"_ _1\"></span><span class=\"ff1\"> </span>(incluant l<span class=\"_ _1\"></span>es baies informatiques)<span class=\"_ _1\"></span> : 3 \u00e0 4 ans<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"_ _b\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Mobilier de bureau<span class=\"ff1\"> <span class=\"_ _1\"></span></span>: 5 \u00e0 8 a<span class=\"_ _1\"></span>ns<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"ff1\"> </span></span></span>Une <span class=\"_ _0\"></span>d\u00e9pr\u00e9ciation <span class=\"_ _0\"></span>compl\u00e9mentaire <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>constat\u00e9e <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>ca<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>perte<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _2\"></span>En <span class=\"_ _0\"></span>cas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>modification <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ur\u00e9e<span class=\"_ _245\"> </span>d\u2019utilit\u00e9 estim\u00e9e, l\u2019amortis<span class=\"_ _1\"></span>sement annue<span class=\"_ _1\"></span>l est modifi\u00e9 en<span class=\"_ _1\"></span> cons\u00e9quence.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>En application d\u2019IFRS 16 <span class=\"ff7\">Contrats de l<span class=\"_ _0\"></span>ocat<span class=\"_ _1\"></span>ion<span class=\"ff4\">, tous les contrats de <span class=\"_ _0\"></span>location \u00e9ligibles<span class=\"_ _1\"></span> du <span class=\"_ _0\"></span>fait des crit\u00e8res de la<span class=\"_ _245\"> </span></span></span><span class=\"ff7\"><span class=\"ff4\"> </span></span>norme, <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>recon<span class=\"_ _1\"></span>nus <span class=\"_ _12\"> </span>\u00e0 <span class=\"_ _12\"> </span>l<span class=\"_ _1\"></span>\u2019actif <span class=\"_ _12\"> </span>par <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>onstatation <span class=\"_ _14\"> </span>d\u2019un <span class=\"_ _12\"> </span>droit <span class=\"_ _12\"> </span>d\u2019utilisati<span class=\"_ _1\"></span>on <span class=\"_ _12\"> </span>et <span class=\"_ _12\"> </span>au <span class=\"_ _12\"> </span>passif <span class=\"_ _14\"> </span>par <span class=\"_ _12\"> </span>une <span class=\"_ _12\"> </span>dette<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> correspondant \u00e0 la vale<span class=\"_ _1\"></span>ur actualis\u00e9e d<span class=\"_ _1\"></span>es loyers futurs.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Evaluation des droit<span class=\"_ _1\"></span>s d\u2019utilisation loc<span class=\"_ _1\"></span>atifs<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le droit <span class=\"_ _0\"></span>d\u2019utilisat<span class=\"_ _1\"></span>ion est <span class=\"_ _0\"></span>initialement<span class=\"_ _1\"></span> \u00e9valu\u00e9 au <span class=\"_ _0\"></span>co\u00fbt, qui comprend <span class=\"_ _0\"></span>le montant initial de <span class=\"_ _0\"></span>la dette locative ajust\u00e9<span class=\"_ _245\"> </span>des paiements de <span class=\"_ _1\"></span>loyers effectu\u00e9s \u00e0 la date d<span class=\"_ _1\"></span>\u2019entr\u00e9e en v<span class=\"_ _1\"></span>igueur ou avant ce<span class=\"_ _1\"></span>tte date, augm<span class=\"_ _1\"></span>ent\u00e9 des charges<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> initiales <span class=\"_ _1b\"> </span>dir<span class=\"_ _1\"></span>ectes <span class=\"_ _1b\"> </span>\u00e9v<span class=\"_ _1\"></span>entuellement <span class=\"_ _1c\"> </span>sup<span class=\"_ _1\"></span>port\u00e9es <span class=\"_ _1b\"> </span>et <span class=\"_ _1c\"> </span>d\u2019une <span class=\"_ _1c\"> </span>estimatio<span class=\"_ _1\"></span>n <span class=\"_ _1b\"> </span>des <span class=\"_ _1c\"> </span>co\u00fbts <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>d\u00e9mant\u00e8lement <span class=\"_ _1c\"> </span>et<span class=\"_ _245\"> </span>d\u2019enl\u00e8vement <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>l\u2019actif <span class=\"_ _1\"></span>sous<span class=\"_ _1\"></span>-jacent <span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>remise <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00e9t<span class=\"_ _1\"></span>at d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>dernier<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ou <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>site <span class=\"_ _1\"></span>o\u00f9 <span class=\"_ _b\"></span>il <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>trouve, <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>ins <span class=\"_ _1\"></span>tout<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> avantage incitatif \u00e0 la <span class=\"_ _1\"></span>location \u00e9ventue<span class=\"_ _1\"></span>llement per\u00e7u.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Par <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>suite, <span class=\"_ _4\"></span>il <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>amorti <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>application <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>\u2019IAS16 <span class=\"_ _16\"></span>sel<span class=\"_ _1\"></span>on <span class=\"_ _16\"></span>la <span class=\"_ _4\"></span>m\u00e9thode <span class=\"_ _16\"></span>lin\u00e9aire <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>pa<span class=\"_ _1\"></span>rtir <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _4\"></span>date <span class=\"_ _16\"></span>d\u2019entr\u00e9e <span class=\"_ _16\"></span>en<span class=\"_ _245\"> </span>vigueur sur la <span class=\"_ _1\"></span>dur\u00e9e du co<span class=\"_ _1\"></span>ntrat, correspo<span class=\"_ _1\"></span>ndant \u00e0 la<span class=\"_ _1\"></span> dur\u00e9e contrac<span class=\"_ _1\"></span>tuelle non r\u00e9s<span class=\"_ _1\"></span>iliable de l\u2019util<span class=\"_ _1\"></span>isation de <span class=\"_ _1\"></span>l\u2019actif<span class=\"_ _245\"> </span>apr\u00e8s pris<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>n c<span class=\"_ _1\"></span>ompte <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>option<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de r<span class=\"_ _1\"></span>enouvellem<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>que l<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _1\"></span>est r<span class=\"_ _1\"></span>aisonnablement <span class=\"_ _1\"></span>cert<span class=\"_ _1\"></span>ain d\u2019<span class=\"_ _1\"></span>exercer<span class=\"_ _245\"> </span>et <span class=\"_ _0\"></span>des options <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9siliat<span class=\"_ _1\"></span>ion an<span class=\"_ _0\"></span>tic<span class=\"_ _1\"></span>ip\u00e9e <span class=\"_ _0\"></span>que le <span class=\"_ _0\"></span>groupe <span class=\"_ _0\"></span>est<span class=\"_ _1\"></span> raisonnablement <span class=\"_ _0\"></span>certain de <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>pas exercer<span class=\"_ _2\"></span>. En <span class=\"_ _0\"></span>outre,<span class=\"_ _245\"> </span>le droit d\u2019utilisation pe<span class=\"_ _1\"></span>ut faire l\u2019objet d\u2019<span class=\"_ _1\"></span>une d\u00e9pr\u00e9ciation <span class=\"_ _1\"></span>en applicati<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>d\u2019IAS36.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Evaluation des dett<span class=\"_ _1\"></span>es locatives<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>La dette <span class=\"_ _1\"></span>locative<span class=\"_ _1\"></span> est <span class=\"_ _1\"></span>initiale<span class=\"_ _1\"></span>ment \u00e9va<span class=\"_ _1\"></span>lu\u00e9e <span class=\"_ _1\"></span>\u00e0 la<span class=\"_ _1\"></span> valeur<span class=\"_ _1\"></span> ac<span class=\"_ _1\"></span>tualis\u00e9e des<span class=\"_ _1\"></span> loyers<span class=\"_ _1\"></span> fut<span class=\"_ _1\"></span>urs <span class=\"_ _1\"></span>diminu\u00e9e <span class=\"_ _1\"></span>de t<span class=\"_ _1\"></span>out ava<span class=\"_ _1\"></span>ntage<span class=\"_ _245\"> </span>significatif \u00e0 <span class=\"_ _0\"></span>recevoir<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Le taux d\u2019<span class=\"_ _0\"></span>actualisa<span class=\"_ _1\"></span>tion utilis\u00e9 <span class=\"_ _0\"></span>correspond au <span class=\"_ _0\"></span>taux d\u2019int\u00e9r\u00eat <span class=\"_ _0\"></span>im<span class=\"_ _1\"></span>plicite du <span class=\"_ _0\"></span>contrat ou, <span class=\"_ _0\"></span>s\u2019il ne<span class=\"_ _245\"> </span>peut <span class=\"_ _f\"> </span>\u00eatre <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span>is\u00e9ment <span class=\"_ _f\"> </span>d\u00e9termin<span class=\"_ _1\"></span>\u00e9, <span class=\"_ _11\"> </span>au  taux <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>\u2019emprunt  marginal. <span class=\"_ _11\"> </span>En  pratique, <span class=\"_ _11\"> </span>c\u2019e<span class=\"_ _1\"></span>st <span class=\"_ _f\"> </span>ce <span class=\"_ _11\"> </span>dernier  taux <span class=\"_ _11\"> </span>qui <span class=\"_ _f\"> </span>est<span class=\"_ _245\"> </span>g\u00e9n\u00e9ralement <span class=\"_ _16\"></span>utilis\u00e9. <span class=\"_ _b\"></span>E<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>l\u2019absence <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>taux <span class=\"_ _16\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>mplic<span class=\"_ _1\"></span>ite <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>contrats, <span class=\"_ _16\"></span>le <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>lcul <span class=\"_ _b\"></span>du<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>taux<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>d\u2019actualisation<span class=\"_ _245\"> </span>n\u00e9cessite <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>estimati<span class=\"_ _1\"></span>ons, <span class=\"_ _16\"></span>notamment <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>ce <span class=\"_ _b\"></span>qu<span class=\"_ _1\"></span>i <span class=\"_ _b\"></span>conc<span class=\"_ _1\"></span>erne <span class=\"_ _16\"></span>le <span class=\"_ _b\"></span>spread <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>cr<span class=\"_ _b\"></span>\u00e9dit <span class=\"_ _16\"></span>ajout\u00e9 <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>taux <span class=\"_ _16\"></span>sans <span class=\"_ _b\"></span>risque,<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> pour tenir compte des <span class=\"_ _1\"></span>environneme<span class=\"_ _1\"></span>nts \u00e9conomiques<span class=\"_ _1\"></span> sp\u00e9cifiques \u00e0 la soci<span class=\"_ _1\"></span>\u00e9t\u00e9 preneuse.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>La <span class=\"_ _1\"></span>dette <span class=\"_ _b\"></span>locative <span class=\"_ _1\"></span>est <span class=\"_ _b\"></span>ensuit<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>augment\u00e9e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>charge <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eats <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>diminu<span class=\"_ _1\"></span>\u00e9e <span class=\"_ _1\"></span>des <span class=\"_ _b\"></span>montants <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>loyers<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pay\u00e9s,<span class=\"_ _245\"> </span>conform\u00e9ment <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _4\"> </span>m\u00e9thode <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>taux <span class=\"_ _4\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _16\"></span>effectif. <span class=\"_ _4\"> </span>Elle <span class=\"_ _16\"></span>est <span class=\"_ _4\"> </span>r\u00e9\u00e9valu\u00e9e <span class=\"_ _4\"></span>pour <span class=\"_ _16\"></span>p<span class=\"_ _1\"></span>rendre <span class=\"_ _4\"></span>en <span class=\"_ _16\"></span>compt<span class=\"_ _1\"></span>e, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>cas<span class=\"_ _245\"> </span>\u00e9ch\u00e9ant, la <span class=\"_ _0\"></span>r\u00e9estimation du passif <span class=\"_ _0\"></span>locatif, des modifications du <span class=\"_ _0\"></span>contrat de location <span class=\"_ _0\"></span>ou encore pour <span class=\"_ _0\"></span>prendre en<span class=\"_ _245\"> </span>compte la r\u00e9vision des <span class=\"_ _1\"></span>loyers qui sont en su<span class=\"_ _1\"></span>bstance de<span class=\"_ _1\"></span>s paiements fixes.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les paiements <span class=\"_ _1\"></span>relatifs <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>contrats de <span class=\"_ _1\"></span>location <span class=\"_ _1\"></span>inclus <span class=\"_ _1\"></span>dans le <span class=\"_ _1\"></span>p\u00e9rim\u00e8tre <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>norme <span class=\"_ _1\"></span>IFRS 16 <span class=\"_ _1\"></span>sont r<span class=\"_ _1\"></span>econnus<span class=\"_ _245\"> </span>dans <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>flux <span class=\"_ _4\"></span>nets <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>tr\u00e9sorerie <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4\"></span>aux <span class=\"_ _4\"> </span>activit\u00e9s <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>financement, <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>tableau <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>flux <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>tr\u00e9sorerie<span class=\"_ _245\"> </span>consolid\u00e9s, <span class=\"_ _b\"></span>ventil\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>entr<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>rembours<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>princ<span class=\"_ _1\"></span>ipal <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>passif <span class=\"_ _b\"></span>locat<span class=\"_ _1\"></span>if <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>inclus <span class=\"_ _b\"></span>dans <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span><span class=\"ff7\">Rembourse<span class=\"_ _1\"></span>ment<span class=\"_ _245\"> </span></span><span class=\"ff7\"> </span>des <span class=\"_ _16\"></span>dettes <span class=\"_ _4\"></span>locatives <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>urs <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>l\u2019exercice<span class=\"ff4\">) <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>pa<span class=\"_ _1\"></span>iement <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>l\u2019int\u00e9r\u00eat <span class=\"_ _4\"></span>(inclus <span class=\"_ _16\"></span>dans <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span></span>In<span class=\"_ _1\"></span>t\u00e9r\u00eats <span class=\"_ _16\"></span>f<span class=\"_ _1\"></span>inanciers<span class=\"_ _245\"> </span>vers\u00e9s au titre des dettes <span class=\"_ _1\"></span>locatives<span class=\"_ _1\"></span><span class=\"ff4\">)<span class=\"_ _245\"> </span></span><span class=\"ff4\"><span class=\"ff1\"> </span></span>Exemptions<span class=\"_ _245\"> </span><span class=\"ff3\"> </span>Le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>pris <span class=\"_ _b\"></span>l\u2019option <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>retraiter <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>contrats<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>locati<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ur\u00e9e <span class=\"_ _1\"></span>inf\u00e9r<span class=\"_ _1\"></span>ieure <span class=\"_ _1\"></span>ou <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>gale <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>1 <span class=\"_ _1\"></span>an<span class=\"_ _245\"> </span>ou port<span class=\"_ _1\"></span>ant sur <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>faible <span class=\"_ _1\"></span>vale<span class=\"_ _1\"></span>ur (<span class=\"_ _1\"></span>i.e., va<span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>inf\u00e9rieure <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>000 <span class=\"_ _1\"></span>dollars). <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>roupe co<span class=\"_ _1\"></span>mptabilise <span class=\"_ _1\"></span>les<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> loyers acquitt\u00e9s <span class=\"_ _0\"></span>dans le <span class=\"_ _0\"></span>cadre de <span class=\"_ _0\"></span>ces contrats en<span class=\"_ _0\"></span> charges, sur un<span class=\"_ _0\"></span>e base <span class=\"_ _0\"></span>lin\u00e9aire pendant la <span class=\"_ _0\"></span>dur\u00e9e du <span class=\"_ _0\"></span>contrat.<span class=\"_ _245\"> </span>  <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Par <span class=\"_ _4\"></span>ailleurs, <span class=\"_ _16\"></span>p<span class=\"_ _1\"></span>our <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span>ba<span class=\"_ _1\"></span>ux <span class=\"_ _4\"> </span>relatifs <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>location <span class=\"_ _4\"> </span>d\u2019espaces <span class=\"_ _4\"> </span>au <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ein <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>datacenters, <span class=\"_ _4\"> </span>le <span class=\"_ _16\"></span>Group<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>a <span class=\"_ _16\"></span>app<span class=\"_ _1\"></span>liqu\u00e9<span class=\"_ _245\"> </span>l\u2019option <span class=\"_ _3\"> </span>consista<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _11\"> </span>ne <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>as <span class=\"_ _11\"> </span>s\u00e9parer <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>comp<span class=\"_ _1\"></span>osante <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _11\"> </span>\u00ab<span class=\"ff1\"> </span>\u00e9lectricit\u00e9<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00bb <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>charge <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>location, <span class=\"_ _11\"> </span>la<span class=\"_ _245\"> </span>composante ne pouvan<span class=\"_ _1\"></span>t pas toujours \u00eatre <span class=\"_ _1\"></span>d\u00e9ter<span class=\"_ _1\"></span>min\u00e9e de fa\u00e7on exp<span class=\"_ _1\"></span>licite.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>T<span class=\"_ _2\"></span>ypologie des <span class=\"_ _1\"></span>contrats de location<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le Groupe a identifi\u00e9 d<span class=\"_ _1\"></span>eux principales<span class=\"_ _1\"></span> cat\u00e9gories d\u2019act<span class=\"_ _1\"></span>ifs<span class=\"_ _1\"></span><span class=\"ff1\"> </span>faisant l\u2019objet de c<span class=\"_ _1\"></span>ontrats de l<span class=\"_ _1\"></span>ocations<span class=\"_ _1\"></span><span class=\"ff1\"> </span><span class=\"ls5\">: </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les baux de bureaux<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _14\"> </span>ba<span class=\"_ _1\"></span>ux <span class=\"_ _15\"> </span>relatifs <span class=\"_ _15\"> </span>\u00e0 <span class=\"_ _14\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _14\"> </span>l<span class=\"_ _1\"></span>ocation <span class=\"_ _15\"> </span>d\u2019espace <span class=\"_ _15\"> </span>d\u2019h\u00e9b<span class=\"_ _1\"></span>ergement <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>baies <span class=\"_ _15\"> </span>informat<span class=\"_ _1\"></span>iques <span class=\"_ _15\"> </span>au <span class=\"_ _15\"> </span>sein <span class=\"_ _14\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>datacenters.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Dur\u00e9e des contrats de<span class=\"_ _1\"></span> location<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _0\"></span>jugement <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>estimations <span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>n\u00e9cessaires pour <span class=\"_ _2\"></span>d\u00e9ter<span class=\"_ _1\"></span>miner <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>contrats <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>location <span class=\"_ _0\"></span>compte<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> tenu <span class=\"_ _f\"> </span>des <span class=\"_ _11\"> </span>o<span class=\"_ _1\"></span>ptions  de <span class=\"_ _11\"> </span>r\u00e9siliation <span class=\"_ _f\"> </span>ou <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>renouvellement  pr\u00e9vues <span class=\"_ _11\"> </span>da<span class=\"_ _1\"></span>ns <span class=\"_ _f\"> </span>le <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>adre <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>cert<span class=\"_ _1\"></span>ains <span class=\"_ _f\"> </span>contrats.  En<span class=\"_ _245\"> </span>particulier<span class=\"_ _0\"></span>, <span class=\"_ _4\"> </span>pour <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>baux <span class=\"_ _4\"> </span>immo<span class=\"_ _1\"></span>biliers, <span class=\"_ _4\"> </span>l\u2019appr\u00e9c<span class=\"_ _b\"></span>iation <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>\u00e9t\u00e9 <span class=\"_ _4\"> </span>r\u00e9alis\u00e9e <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>localisat<span class=\"_ _1\"></span>ion <span class=\"_ _4\"> </span>du <span class=\"_ _3\"> </span>bien<span class=\"_ _245\"> </span>(France <span class=\"_ _11\"> </span>ou <span class=\"_ _11\"> </span>\u00e9tranger) <span class=\"_ _11\"> </span>et <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>son <span class=\"_ _3\"> </span>carac<span class=\"_ _1\"></span>t\u00e8re <span class=\"_ _11\"> </span>strat\u00e9gique <span class=\"_ _11\"> </span>ou <span class=\"_ _11\"> </span>non, <span class=\"_ _11\"> </span>ainsi <span class=\"_ _11\"> </span>que <span class=\"_ _11\"> </span>du <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>aract\u00e8re <span class=\"_ _11\"> </span>r\u00e9cent <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>baux<span class=\"_ _245\"> </span>principaux <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>lus <span class=\"_ _0\"></span>par le <span class=\"_ _0\"></span>Groupe. <span class=\"_ _0\"></span>En France, <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>eux prin<span class=\"_ _0\"></span>cipaux baux <span class=\"_ _0\"></span>immobil<span class=\"_ _1\"></span>iers du<span class=\"_ _0\"></span> Groupe <span class=\"_ _0\"></span>son<span class=\"_ _b\"></span>t de<span class=\"_ _0\"></span>s baux<span class=\"_ _245\"> </span>commerciaux dits \u00ab 3 6 9 \u00bb <span class=\"_ _1\"></span>; en g\u00e9n\u00e9ral une dur\u00e9e t<span class=\"_ _1\"></span>otale de 9 ans a \u00e9t\u00e9 rete<span class=\"_ _1\"></span>nue et tient compt<span class=\"_ _1\"></span>e de l\u2019analyse<span class=\"_ _245\"> </span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>en <span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>mes <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>\u00e9nalit\u00e9s <span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>incitations<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>\u00e9con<span class=\"_ _1\"></span>omiques, <span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>ls <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>investissements <span class=\"_ _16\"></span>connexes, <span class=\"_ _b\"></span>ou<span class=\"_ _245\"> </span>frais <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>d\u00e9m\u00e9nag<span class=\"_ _1\"></span>ement, <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>u <span class=\"_ _4\"> </span>encore <span class=\"_ _3\"> </span>les <span class=\"_ _3\"> </span>p\u00e9nalit\u00e9s <span class=\"_ _3\"> </span>contr<span class=\"_ _1\"></span>actuelles <span class=\"_ _4\"> </span>pr\u00e9v<span class=\"_ _1\"></span>ues <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>ux <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ontrats. <span class=\"_ _4\"> </span>En <span class=\"_ _3\"> </span>particu<span class=\"_ _1\"></span>lier<span class=\"_ _0\"></span>, <span class=\"_ _4\"> </span>les<span class=\"_ _245\"> </span>agencements <span class=\"_ _1\"></span>non <span class=\"_ _b\"></span>amov<span class=\"_ _1\"></span>ibles <span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>sign<span class=\"_ _1\"></span>ificati<span class=\"_ _1\"></span>fs <span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>ont <span class=\"_ _1\"></span>une <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>vie <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>imilaire <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>dur\u00e9e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9siduelle<span class=\"_ _245\"> </span>des baux.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Les <span class=\"_ _16\"></span>autres <span class=\"_ _16\"></span>principaux <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>ont <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>dur\u00e9es <span class=\"_ _16\"></span>g\u00e9n\u00e9ralement <span class=\"_ _16\"></span>comme <span class=\"_ _16\"></span>suit, <span class=\"_ _16\"></span>d\u00e9termin\u00e9es <span class=\"_ _16\"></span>conform\u00e9m<span class=\"_ _1\"></span>ent <span class=\"_ _16\"></span>aux<span class=\"_ _245\"> </span>principes \u00e9voqu\u00e9s ci-<span class=\"_ _1\"></span>avant :<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Bureaux : entre 1 et 9<span class=\"_ _1\"></span> ans<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Datacenters (dur\u00e9es en fonction des pays et du caract\u00e8re strat\u00e9gique de l\u2019emplacement) : entre 3 et<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>5 ans.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>A<span class=\"_ _0\"></span> chaque cl\u00f4ture, le<span class=\"_ _1\"></span> Groupe r\u00e9\u00e9valu<span class=\"_ _1\"></span>e la dur\u00e9e d<span class=\"_ _1\"></span>u contrat en<span class=\"_ _1\"></span> cas d\u2019\u00e9v\u00e9nem<span class=\"_ _1\"></span>ent significatif o<span class=\"_ _1\"></span>u de chang<span class=\"_ _1\"></span>ement<span class=\"_ _245\"> </span>de circ<span class=\"_ _1\"></span>onstances <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>sera<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>de n<span class=\"_ _1\"></span>ature <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>affecter <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>capacit\u00e9 <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>exercer <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>u no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>l\u2019option <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>renouve<span class=\"_ _1\"></span>llement <span class=\"_ _1\"></span>ou<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> de r\u00e9siliatiPrincipes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Ce <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>oste <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omprend<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sentiellement <span class=\"_ _b\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>itres <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>participat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolid\u00e9es <span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _4\"> </span>d\u00e9p\u00f4ts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>garanties<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> vers\u00e9s principaleme<span class=\"_ _1\"></span>nt dans le ca<span class=\"_ _1\"></span>dre des contrats <span class=\"_ _1\"></span>de location. Les titres <span class=\"_ _1\"></span>de particip<span class=\"_ _1\"></span>ation non consol<span class=\"_ _1\"></span>id\u00e9s sont<span class=\"_ _245\"> </span>comptabilis\u00e9s \u00e0 la just<span class=\"_ _1\"></span>e valeur par le biais du<span class=\"_ _1\"></span> r\u00e9sultat net.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les cr\u00e9ances clients sont comptabi<span class=\"_ _1\"></span>lis\u00e9s initialement \u00e0 leur prix de transac<span class=\"_ _1\"></span>tion (au sens d\u2019IFRS 15) ; celles<span class=\"_ _b\"></span>-ci<span class=\"_ _245\"> </span>ne <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>portant pas <span class=\"_ _0\"></span>de composante financement importante <span class=\"_ _0\"></span>compte tenu des <span class=\"_ _0\"></span>d\u00e9lais<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span> r\u00e8glement courts. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> cr\u00e9ances clients<span class=\"_ _1\"></span> sont, <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>la suite, <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilis\u00e9es au <span class=\"_ _1\"></span>co\u00fbt am<span class=\"_ _1\"></span>orti, di<span class=\"_ _1\"></span>minu\u00e9 le <span class=\"_ _1\"></span>cas <span class=\"_ _1\"></span>\u00e9ch\u00e9ant des <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations<span class=\"_ _245\"> </span>r\u00e9sultant du caract\u00e8re <span class=\"_ _1\"></span>non recouvrable d<span class=\"_ _1\"></span>e leur montant<span class=\"_ _1\"></span> et de l\u2019estimation des <span class=\"_ _1\"></span>pertes de cr\u00e9dit att<span class=\"_ _1\"></span>endues.  <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les c<span class=\"_ _1\"></span>r\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrats <span class=\"_ _1\"></span>font <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019objet <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _1\"></span>pr\u00e9ciation <span class=\"_ _1\"></span>lorsq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>probable <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span>leur <span class=\"_ _b\"></span>recouvreme<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>inf\u00e9rieur <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>compta<span class=\"_ _1\"></span>ble. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>d\u00e9terminer <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>pert<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dit <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>dues <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> titre des <span class=\"_ _1\"></span>cr\u00e9ances, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>utilise <span class=\"_ _b\"></span>une <span class=\"_ _1\"></span>matrice <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisionne<span class=\"_ _1\"></span>ment s<span class=\"_ _1\"></span>implifi\u00e9e <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>s\u2019appuie <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de<span class=\"_ _245\"> </span>perte <span class=\"_ _b\"></span>estim\u00e9s <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vie <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>due <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cr\u00e9ances <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>leur <span class=\"_ _b\"></span>ancienne<span class=\"_ _1\"></span>t\u00e9, <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>ajust\u00e9e, <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> cas <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as, <span class=\"_ _1\"></span>d\u2019esti<span class=\"_ _1\"></span>mations <span class=\"_ _b\"></span>prospectives. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iation <span class=\"_ _b\"></span>augment<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>mesure <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>soldes<span class=\"_ _245\"> </span>impay\u00e9s \u00e0 forte ant\u00e9ri<span class=\"_ _1\"></span>orit\u00e9 augment<span class=\"_ _1\"></span>ent.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Les <span class=\"_ _3\"> </span>actifs <span class=\"_ _11\"> </span>sur <span class=\"_ _3\"> </span>contrats <span class=\"_ _11\"> </span>clients <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>d\u00e9crits <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>note<span class=\"_ _1\"></span><span class=\"ff1\"> </span>6.<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>La <span class=\"_ _11\"> </span>variation <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>p\u00e9ri<span class=\"_ _1\"></span>ode <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>\u00e9sulte, <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019une <span class=\"_ _3\"> </span>part, <span class=\"_ _11\"> </span>de<span class=\"_ _245\"> </span>l\u2019apparition <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>facturer <span class=\"_ _1\"></span>transforma<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _1\"></span>et, <span class=\"_ _1\"></span>d\u2019autr<span class=\"_ _1\"></span>e part, <span class=\"_ _b\"></span>de la<span class=\"_ _245\"> </span>reconnaissance de rev<span class=\"_ _1\"></span>enus entra\u00eena<span class=\"_ _1\"></span>nt l\u2019apparitio<span class=\"_ _1\"></span>n de nouveaux <span class=\"_ _1\"></span>actifs sur contrats c<span class=\"_ _1\"></span>lients.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Autres cr\u00e9ances et a<span class=\"_ _1\"></span>ctifs courants<span class=\"_ _245\"> </span>Les <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>courants <span class=\"_ _0\"></span>sont ma<span class=\"_ _0\"></span>jorit<span class=\"_ _1\"></span>airement <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>cr\u00e9ances <span class=\"_ _0\"></span>d\u2019exploit<span class=\"_ _1\"></span>ation <span class=\"_ _0\"></span>valoris\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>inale.<span class=\"_ _245\"> </span>Elles <span class=\"_ _0\"></span>sont, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>as <span class=\"_ _0\"></span>\u00e9ch\u00e9ant, <span class=\"_ _0\"></span>d\u00e9pr\u00e9ci\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>voie <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>provision <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>tenir <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>diffi<span class=\"_ _0\"></span>cu<span class=\"_ _1\"></span>lt\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>recouvrement<span class=\"_ _245\"> </span>auxquelles elles sont sus<span class=\"_ _1\"></span>ceptibles de d<span class=\"_ _1\"></span>onner lieu.<span class=\"_ _245\"> </span>Commissions sur vente<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span>Le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>dispose de <span class=\"_ _0\"></span>plusieurs <span class=\"_ _0\"></span>types de<span class=\"_ _0\"></span> pl<span class=\"_ _0\"></span>ans relatifs <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9mun\u00e9ration variable <span class=\"_ _0\"></span>pay\u00e9e <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>personnel interne<span class=\"_ _245\"> </span>de <span class=\"_ _4\"></span>ventes. <span class=\"_ _16\"></span>Certa<span class=\"_ _1\"></span>ins <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>co\u00fbts <span class=\"_ _4\"></span>constituant <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>\u00fbts <span class=\"_ _4\"></span>marginaux <span class=\"_ _4\"></span>d\u2019obtention <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>renouvellement <span class=\"_ _4\"> </span>des<span class=\"_ _245\"> </span>contrats <span class=\"_ _0\"></span>et conform\u00e9ment \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>norme <span class=\"ff7\">IFRS 15 <span class=\"_ _0\"></span>Produits des <span class=\"_ _0\"></span>activit\u00e9s ordinaires <span class=\"_ _0\"></span>tir\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>trats <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>lus avec<span class=\"_ _245\"> </span></span>des clients<span class=\"ff4\">, <span class=\"_ _0\"></span>ils sont comptabilis\u00e9s \u00e0 l\u2019actif <span class=\"_ _0\"></span>si deux conditions sont <span class=\"_ _0\"></span>remplies<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: ils <span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>\u2019auraient pas <span class=\"_ _0\"></span>\u00e9t\u00e9 encourus si<span class=\"_ _245\"> </span></span>le contrat n\u2019avait pas \u00e9t\u00e9<span class=\"_ _1\"></span> obtenu et ils sont<span class=\"_ _1\"></span> recouvrables.<span class=\"_ _245\"> </span>Les <span class=\"_ _14\"> </span>commissi<span class=\"_ _1\"></span>ons <span class=\"_ _14\"> </span>ca<span class=\"_ _1\"></span>pitalis\u00e9es <span class=\"_ _14\"> </span>sont<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>amort<span class=\"_ _1\"></span>ies <span class=\"_ _14\"> </span>g\u00e9n<span class=\"_ _1\"></span>\u00e9ralement <span class=\"_ _14\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _14\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>p\u00e9rio<span class=\"_ _1\"></span>de <span class=\"_ _14\"> </span>de <span class=\"_ _15\"> </span>trois <span class=\"_ _14\"> </span>a<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span><span class=\"ff1\"> </span>; <span class=\"_ _14\"> </span>certa<span class=\"_ _1\"></span>ines<span class=\"_ _245\"> </span>commissions relatives <span class=\"_ _0\"></span>\u00e0 des contrats <span class=\"_ _0\"></span>significatifs peuvent <span class=\"_ _0\"></span>\u00eatre amorties sur <span class=\"_ _0\"></span>une dur\u00e9e <span class=\"_ _0\"></span>de quatre <span class=\"_ _0\"></span>ou cinq <span class=\"_ _0\"></span>ans.Conform\u00e9ment <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>norme <span class=\"_ _16\"></span>IA<span class=\"_ _0\"></span>S <span class=\"_ _16\"></span>7 <span class=\"_ _b\"></span>\u00ab<span class=\"ff1\"> </span>T<span class=\"_ _2\"></span>ableau <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>tr\u00e9sorer<span class=\"_ _1\"></span>ie<span class=\"ff1\"> </span>\u00bb, <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>lig<span class=\"_ _1\"></span>ne<span class=\"ff1\"> </span>\u00ab<span class=\"ff1\"> </span>Tr\u00e9sorerie <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>\u00e9quivalents <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> tr\u00e9sorerie<span class=\"ff1\"> </span>\u00bb figurant au<span class=\"_ _1\"></span> bilan cons<span class=\"_ _1\"></span>olid\u00e9 comprend<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les disponibilit\u00e9s,<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _16\"></span>plac<span class=\"_ _1\"></span>ements <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>court <span class=\"_ _16\"></span>ter<span class=\"_ _1\"></span>me <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>iquides <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>facilement <span class=\"_ _4\"></span>convertibles <span class=\"_ _16\"></span>en <span class=\"_ _4\"> </span>un <span class=\"_ _16\"></span>montant <span class=\"_ _4\"> </span>d\u00e9terminable <span class=\"_ _4\"></span>de </span></span>liquidit\u00e9s <span class=\"_ _4\"> </span>et <span class=\"_ _16\"></span>pr\u00e9sent<span class=\"_ _1\"></span>ant <span class=\"_ _4\"> </span>un <span class=\"_ _4\"></span>risque <span class=\"_ _16\"></span>n\u00e9glig<span class=\"_ _1\"></span>eable <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>vari<span class=\"_ _1\"></span>ation <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leur<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>d\u00e9t<span class=\"_ _1\"></span>enus <span class=\"_ _4\"></span>pour <span class=\"_ _16\"></span>faire <span class=\"_ _4\"> </span>face <span class=\"_ _4\"> </span>aux besoins de tr\u00e9sorerie <span class=\"_ _1\"></span>\u00e0 court terme.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les d\u00e9couverts banca<span class=\"_ _1\"></span>ires \u00e9tant ass<span class=\"_ _1\"></span>imil\u00e9s \u00e0 un financement so<span class=\"_ _1\"></span>nt \u00e9galement ex<span class=\"_ _1\"></span>clus de la tr\u00e9soreri<span class=\"_ _1\"></span>e.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _16\"></span>\u00e9quivalents <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>\u00e9sorerie <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9s <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _b\"></span>juste<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>valeur <span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>var<span class=\"_ _1\"></span>iations <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>juste <span class=\"_ _b\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _16\"></span>sont comptabilis\u00e9es <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _16\"></span>compte <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>r\u00e9sultat <span class=\"_ _b\"></span>sous <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>rubriques <span class=\"_ _4\"></span><span class=\"ff7\">A<span class=\"_ _0\"></span>utres<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>produ<span class=\"_ _1\"></span>its <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanciers<span class=\"_ _1\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span><span class=\"ls4\">et <span class=\"_ _16\"></span></span></span>Autres <span class=\"_ _b\"></span>charg<span class=\"_ _1\"></span>es </span>financi\u00e8res<span class=\"ff4\">.</span><span class=\"ff4\"><span class=\"ff1\"> </span></span>Les <span class=\"_ _3\"> </span>actions<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>propr<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _3\"> </span>insc<span class=\"_ _1\"></span>rites <span class=\"_ _3\"> </span>pour <span class=\"_ _11\"> </span>leur <span class=\"_ _3\"> </span>co\u00fbt <span class=\"_ _11\"> </span>d\u2019acquisition <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>diminut<span class=\"_ _1\"></span>ion <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>apitaux <span class=\"_ _3\"> </span>propr<span class=\"_ _1\"></span>es. <span class=\"_ _11\"> </span>Les<span class=\"_ _245\"> </span>r\u00e9sultats nets <span class=\"_ _1\"></span>de cession <span class=\"_ _1\"></span>de ces <span class=\"_ _1\"></span>titres sont <span class=\"_ _1\"></span>imput\u00e9s <span class=\"_ _b\"></span>directeme<span class=\"_ _1\"></span>nt dans <span class=\"_ _1\"></span>les capitaux<span class=\"_ _1\"></span> propres <span class=\"_ _1\"></span>et ne con<span class=\"_ _1\"></span>tribuent<span class=\"_ _245\"> </span>pas au r\u00e9sultat de l\u2019exerc<span class=\"_ _1\"></span>ice.<span class=\"_ _245\"> </span>Les em<span class=\"_ _0\"></span>pru<span class=\"_ _1\"></span>nts sont <span class=\"_ _0\"></span>initialement enregistr\u00e9s au<span class=\"_ _0\"></span> co\u00fbt, qui <span class=\"_ _0\"></span>correspond \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur du <span class=\"_ _0\"></span>montant re\u00e7u, <span class=\"_ _0\"></span>net de<span class=\"_ _0\"></span>s<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> co\u00fbts <span class=\"_ _b\"></span>d\u2019\u00e9miss<span class=\"_ _1\"></span>ion. <span class=\"_ _b\"></span>Post\u00e9r<span class=\"_ _1\"></span>ieurement <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omptabilisati<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>initial<span class=\"_ _1\"></span>e, <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>emprunts <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>\u00e9v<span class=\"_ _1\"></span>alu\u00e9s <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>\u00fbt <span class=\"_ _b\"></span>amort<span class=\"_ _1\"></span>i,<span class=\"_ _245\"> </span>en <span class=\"_ _3\"> </span>utilisant <span class=\"_ _3\"> </span>la <span class=\"_ _11\"> </span>m\u00e9thode <span class=\"_ _3\"> </span>du <span class=\"_ _3\"> </span>taux <span class=\"_ _11\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _3\"> </span>effectif, <span class=\"_ _3\"> </span>qui <span class=\"_ _3\"> </span>prend <span class=\"_ _11\"> </span>en <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>te <span class=\"_ _3\"> </span>les <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>o\u00fbts <span class=\"_ _11\"> </span>marginaux <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>irectement<span class=\"_ _245\"> </span>attribuables \u00e0 l\u2019\u00e9m<span class=\"_ _1\"></span>ission et toute d\u00e9cot<span class=\"_ _1\"></span>e ou prime de re<span class=\"_ _1\"></span>mboursement.  <span class=\"_ _b\"></span><span class=\"ff1\"> </span>La <span class=\"_ _b\"></span>partie <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inanci\u00e8re <span class=\"_ _b\"></span>due<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>mo<span class=\"_ _1\"></span>is <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>compter<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>cl\u00f4ture <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>lass\u00e9e <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>les<span class=\"_ _245\"> </span>passifs courants.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les niveaux de hi\u00e9rarc<span class=\"_ _1\"></span>hie des justes va<span class=\"_ _1\"></span>leurs suivants sont d\u00e9finis c<span class=\"_ _1\"></span>onform\u00e9ment \u00e0<span class=\"_ _1\"></span> la norme IFRS 7 :<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau 1 : juste valeur fo<span class=\"_ _1\"></span>nd\u00e9e sur <span class=\"_ _1\"></span>des prix cot\u00e9s s<span class=\"_ _1\"></span>ur un march\u00e9 actif<span class=\"_ _1\"></span> ;<span class=\"_ _245\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau <span class=\"_ _16\"></span>2 <span class=\"_ _16\"></span>: <span class=\"_ _16\"></span>juste <span class=\"_ _16\"></span>valeur <span class=\"_ _16\"></span>\u00e9valu\u00e9e <span class=\"_ _16\"></span>gr\u00e2ce <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>donn\u00e9es <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _16\"></span>observables <span class=\"_ _16\"></span>(autres <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>prix<span class=\"_ _245\"> </span></span></span>cot\u00e9s inclus dans le nive<span class=\"_ _1\"></span>au 1) ;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau 3 : <span class=\"_ _0\"></span>juste valeur d\u00e9ter<span class=\"_ _1\"></span>min\u00e9e selon des techniques de valorisation s\u2019appuyan<span class=\"_ _1\"></span>t sur des donn\u00e9es<span class=\"_ _245\"> </span></span></span>de march\u00e9 non observ<span class=\"_ _1\"></span>ables.Les <span class=\"_ _2\"></span>prov<span class=\"_ _1\"></span>isions <span class=\"_ _0\"></span>sont <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>omptabilis\u00e9es <span class=\"_ _0\"></span>lorsque <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>une obligation <span class=\"_ _0\"></span>pr\u00e9sente, <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _1\"></span>sultant <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _2\"></span>fa<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>\u00e9n\u00e9rateur<span class=\"_ _245\"> </span>pass\u00e9, <span class=\"_ _16\"></span>qui <span class=\"_ _16\"></span>entra\u00eenera <span class=\"_ _16\"></span>pr<span class=\"_ _1\"></span>obablement <span class=\"_ _16\"></span>une<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>sortie <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>ress<span class=\"_ _1\"></span>ources <span class=\"_ _16\"></span>pouvant <span class=\"_ _16\"></span>\u00eatre <span class=\"_ _16\"></span>es<span class=\"_ _1\"></span>tim\u00e9e <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>mani\u00e8re <span class=\"_ _16\"></span>fia<span class=\"_ _1\"></span>ble. <span class=\"_ _16\"></span>Le<span class=\"_ _245\"> </span>montant comptabilis\u00e9 <span class=\"_ _0\"></span>en provision <span class=\"_ _0\"></span>doit \u00eatre <span class=\"_ _0\"></span>la meilleure esti<span class=\"_ _0\"></span>matio<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>d\u00e9pense n\u00e9cessaire <span class=\"_ _0\"></span>\u00e0 l\u2019exti<span class=\"_ _1\"></span>nction de<span class=\"_ _245\"> </span>l\u2019obligation pr\u00e9sente \u00e0 l<span class=\"_ _0\"></span>a date de la <span class=\"_ _0\"></span>cl\u00f4ture. Elle est actualis\u00e9e lorsque <span class=\"_ _0\"></span>l\u2019effet est <span class=\"_ _0\"></span>si<span class=\"_ _1\"></span>gnificatif et <span class=\"_ _0\"></span>que l\u2019\u00e9ch\u00e9ance<span class=\"_ _245\"> </span>est sup\u00e9rieure \u00e0 un an.<span class=\"_ _245\"> </span>Principes comptables<span class=\"_ _245\"> </span>Si <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>montan<span class=\"_ _1\"></span>ts <span class=\"_ _b\"></span>re\u00e7us <span class=\"_ _b\"></span>ou <span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>recevoir <span class=\"_ _b\"></span>d'un <span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>ient <span class=\"_ _1\"></span>d\u00e9p<span class=\"_ _1\"></span>assent <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>chiffre <span class=\"_ _1\"></span>d\u2019affaires <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontrat, <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>assif <span class=\"_ _b\"></span>sur<span class=\"_ _245\"> </span>contrat est comptabilis\u00e9<span class=\"_ _1\"></span>.  Les <span class=\"_ _b\"></span>passifs <span class=\"_ _b\"></span>rela<span class=\"_ _1\"></span>tifs <span class=\"_ _b\"></span>aux <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontrats <span class=\"_ _b\"></span>refl\u00e8tent <span class=\"_ _b\"></span>pr<span class=\"_ _1\"></span>incipalement <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>factures <span class=\"_ _b\"></span>dues <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>paiements <span class=\"_ _b\"></span>re\u00e7us <span class=\"_ _16\"></span>avant <span class=\"_ _1\"></span>la<span class=\"_ _245\"> </span>comptabilisation <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>chiffre <span class=\"_ _16\"></span>d\u2019affaires. <span class=\"_ _16\"></span>Les<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>passifs <span class=\"_ _4\"> </span>sur <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontrats <span class=\"_ _16\"></span>sont <span class=\"_ _4\"></span>d\u00e9boucl\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _4\"></span>fur <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"> </span>mesure <span class=\"_ _16\"></span>que <span class=\"_ _4\"></span>les<span class=\"_ _245\"> </span>obligations de perfor<span class=\"_ _1\"></span>mance corresponda<span class=\"_ _1\"></span>ntes son<span class=\"_ _1\"></span>t satisfaites<span class=\"_ _1\"></span><span class=\"ffa\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "3.1 Base de pr\u00e9p<span class=\"_ _1\"></span>aration<span class=\"ff3\"> </span>En app<span class=\"_ _1\"></span>lication <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>r\u00e8glemen<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>europ\u00e9en <span class=\"_ _1\"></span>1606/200<span class=\"_ _1\"></span>2 d<span class=\"_ _1\"></span>u 1<span class=\"_ _1\"></span>9 <span class=\"_ _1\"></span>juillet <span class=\"_ _1\"></span>2002, <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>\u00e9tats <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inanciers <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>titre<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e l\u2019exercice <span class=\"_ _11\"> </span>clos <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>31 <span class=\"_ _11\"> </span>d\u00e9cembre <span class=\"_ _11\"> </span>202<span class=\"_ _1\"></span>5 <span class=\"_ _11\"> </span>sont <span class=\"_ _11\"> </span>\u00e9tablis <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>onform\u00e9ment <span class=\"_ _11\"> </span>aux <span class=\"_ _11\"> </span>normes<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>internationales <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>\u2019information financi\u00e8re <span class=\"_ _0\"></span>(IFRS) <span class=\"_ _0\"></span>publi\u00e9es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>l\u2019International<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>Accounti<span class=\"_ _1\"></span>ng <span class=\"_ _0\"></span>Standards <span class=\"_ _0\"></span>Board <span class=\"_ _0\"></span>(IASB), <span class=\"_ _0\"></span>telles <span class=\"_ _0\"></span>qu\u2019adopt\u00e9es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>l\u2019Union Europ\u00e9enne au 31 d<span class=\"_ _1\"></span>\u00e9cembre 202<span class=\"_ _1\"></span>5.<span class=\"ff1\"> </span>Ils ont \u00e9t\u00e9 arr\u00eat\u00e9s et au<span class=\"_ _1\"></span>toris\u00e9s pour p<span class=\"_ _1\"></span>ublication par le c<span class=\"_ _1\"></span>onseil <span class=\"_ _1\"></span>d\u2019administrat<span class=\"_ _1\"></span>ion le 2<span class=\"_ _1\"></span>3 mars 20<span class=\"_ _245\"> </span>26.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "3.1 Base de pr\u00e9p<span class=\"_ _1\"></span>aration<span class=\"ff3\"> </span>En app<span class=\"_ _1\"></span>lication <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>r\u00e8glemen<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>europ\u00e9en <span class=\"_ _1\"></span>1606/200<span class=\"_ _1\"></span>2 d<span class=\"_ _1\"></span>u 1<span class=\"_ _1\"></span>9 <span class=\"_ _1\"></span>juillet <span class=\"_ _1\"></span>2002, <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>\u00e9tats <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inanciers <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>titre<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e l\u2019exercice <span class=\"_ _11\"> </span>clos <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>31 <span class=\"_ _11\"> </span>d\u00e9cembre <span class=\"_ _11\"> </span>202<span class=\"_ _1\"></span>5 <span class=\"_ _11\"> </span>sont <span class=\"_ _11\"> </span>\u00e9tablis <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>onform\u00e9ment <span class=\"_ _11\"> </span>aux <span class=\"_ _11\"> </span>normes<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>internationales <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>\u2019information financi\u00e8re <span class=\"_ _0\"></span>(IFRS) <span class=\"_ _0\"></span>publi\u00e9es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>l\u2019International<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>Accounti<span class=\"_ _1\"></span>ng <span class=\"_ _0\"></span>Standards <span class=\"_ _0\"></span>Board <span class=\"_ _0\"></span>(IASB), <span class=\"_ _0\"></span>telles <span class=\"_ _0\"></span>qu\u2019adopt\u00e9es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>l\u2019Union Europ\u00e9enne au 31 d<span class=\"_ _1\"></span>\u00e9cembre 202<span class=\"_ _1\"></span>5.<span class=\"ff1\"> </span>Ils ont \u00e9t\u00e9 arr\u00eat\u00e9s et au<span class=\"_ _1\"></span>toris\u00e9s pour p<span class=\"_ _1\"></span>ublication par le c<span class=\"_ _1\"></span>onseil <span class=\"_ _1\"></span>d\u2019administrat<span class=\"_ _1\"></span>ion le 2<span class=\"_ _1\"></span>3 mars 20<span class=\"_ _245\"> </span>26.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "3.1 Base de pr\u00e9p<span class=\"_ _1\"></span>aration<span class=\"ff3\"> </span>En app<span class=\"_ _1\"></span>lication <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>r\u00e8glemen<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>europ\u00e9en <span class=\"_ _1\"></span>1606/200<span class=\"_ _1\"></span>2 d<span class=\"_ _1\"></span>u 1<span class=\"_ _1\"></span>9 <span class=\"_ _1\"></span>juillet <span class=\"_ _1\"></span>2002, <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>\u00e9tats <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inanciers <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>titre<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e l\u2019exercice <span class=\"_ _11\"> </span>clos <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>31 <span class=\"_ _11\"> </span>d\u00e9cembre <span class=\"_ _11\"> </span>202<span class=\"_ _1\"></span>5 <span class=\"_ _11\"> </span>sont <span class=\"_ _11\"> </span>\u00e9tablis <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>onform\u00e9ment <span class=\"_ _11\"> </span>aux <span class=\"_ _11\"> </span>normes<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>internationales <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>\u2019information financi\u00e8re <span class=\"_ _0\"></span>(IFRS) <span class=\"_ _0\"></span>publi\u00e9es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>l\u2019International<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>Accounti<span class=\"_ _1\"></span>ng <span class=\"_ _0\"></span>Standards <span class=\"_ _0\"></span>Board <span class=\"_ _0\"></span>(IASB), <span class=\"_ _0\"></span>telles <span class=\"_ _0\"></span>qu\u2019adopt\u00e9es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>l\u2019Union Europ\u00e9enne au 31 d<span class=\"_ _1\"></span>\u00e9cembre 202<span class=\"_ _1\"></span>5.<span class=\"ff1\"> </span>Ils ont \u00e9t\u00e9 arr\u00eat\u00e9s et au<span class=\"_ _1\"></span>toris\u00e9s pour p<span class=\"_ _1\"></span>ublication par le c<span class=\"_ _1\"></span>onseil <span class=\"_ _1\"></span>d\u2019administrat<span class=\"_ _1\"></span>ion le 2<span class=\"_ _1\"></span>3 mars 20<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-0": {
   "value": "3.2 Nouvelles norm<span class=\"_ _1\"></span>es, amendement<span class=\"_ _1\"></span>s et interpr\u00e9ta<span class=\"_ _1\"></span>tions<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Nouvelles normes, ame<span class=\"_ _1\"></span>ndements et interpr\u00e9t<span class=\"_ _1\"></span>ations ent<span class=\"_ _1\"></span>r\u00e9s en vigueur au 1<span class=\"_ _245\"> </span>er janvier 2025<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les nouvelles normes<span class=\"_ _1\"></span>, amendements e<span class=\"_ _1\"></span>t interpr\u00e9tations<span class=\"_ _1\"></span> en vigueur au 1<span class=\"_ _245\"> </span>er janvier 2025 co<span class=\"_ _1\"></span>ncernent<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Amendements <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _11\"> </span>IAS <span class=\"_ _3\"> </span>2<span class=\"_ _1\"></span>1 <span class=\"_ _11\"> </span>Ef<span class=\"_ _0\"></span>fets <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>variations <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>cours <span class=\"_ _3\"> </span>des<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>monnaies <span class=\"_ _3\"> </span>\u00e9tran<span class=\"_ _1\"></span>g\u00e8res  \u2013 <span class=\"_ _16\"></span>Absence <span class=\"_ _11\"> </span>de </span></span>convertibilit\u00e9.<span class=\"ff1\"> </span>L<span class=\"_ _0\"></span>\u2019adoption <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>ces <span class=\"_ _b\"></span>modi<span class=\"_ _1\"></span>fications <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>\u2019a <span class=\"_ _16\"></span>eu <span class=\"_ _b\"></span>aucune <span class=\"_ _16\"></span>incidence <span class=\"_ _16\"></span>significative <span class=\"_ _b\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>infor<span class=\"_ _1\"></span>mations <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>fournir <span class=\"_ _16\"></span>ni <span class=\"_ _b\"></span>sur <span class=\"_ _16\"></span>les montants pr\u00e9sent\u00e9s d<span class=\"_ _1\"></span>ans les pr\u00e9sents \u00e9tats<span class=\"_ _1\"></span> financiers.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Nouvelles <span class=\"_ _b\"></span>norm<span class=\"_ _1\"></span>es, <span class=\"_ _b\"></span>amen<span class=\"_ _1\"></span>dements <span class=\"_ _16\"></span>et <span class=\"_ _1\"></span>interpr<span class=\"_ _1\"></span>\u00e9tations <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>ubli\u00e9s <span class=\"_ _16\"></span>adopt\u00e9s <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>ar <span class=\"_ _16\"></span>l\u2019<span class=\"_ _0\"></span>U<span class=\"_ _1\"></span>nion <span class=\"_ _b\"></span>Europ<span class=\"_ _1\"></span>\u00e9enne <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>non <span class=\"_ _b\"></span>anticip\u00e9s par le Groupe<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _14\"> </span>nouvelles <span class=\"_ _15\"> </span>normes, <span class=\"_ _14\"> </span>a<span class=\"_ _1\"></span>mendements <span class=\"_ _14\"> </span>et <span class=\"_ _15\"> </span>interpr\u00e9ta<span class=\"_ _1\"></span>tions <span class=\"_ _14\"> </span>publi\u00e9s <span class=\"_ _13\"> </span>adopt\u00e9s <span class=\"_ _14\"> </span>p<span class=\"_ _1\"></span>ar <span class=\"_ _14\"> </span>l\u2019Union <span class=\"_ _15\"> </span>Europ\u00e9en<span class=\"_ _1\"></span>ne<span class=\"ls5\">, <span class=\"_ _15\"> </span></span>dont l\u2019application n\u2019est p<span class=\"_ _1\"></span>as obligatoire au 1<span class=\"_ _245\"> </span>er janvier 2<span class=\"_ _1\"></span>025 et non ant<span class=\"_ _1\"></span>icip\u00e9s par le Grou<span class=\"_ _1\"></span>pe, concernent<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Amendements \u00e0 <span class=\"_ _0\"></span>IFRS 9 <span class=\"_ _0\"></span>Instruments financiers et <span class=\"_ _0\"></span>IFRS 7 <span class=\"_ _0\"></span>Instruments fi<span class=\"_ _0\"></span>nanciers<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: informations <span class=\"_ _0\"></span>\u00e0 fournir </span></span>- Classement et \u00e9va<span class=\"_ _1\"></span>luation des instrumen<span class=\"_ _1\"></span>ts financiers<span class=\"_ _1\"></span> ; <span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Amendements <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"></span>IFRS <span class=\"_ _16\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Instruments <span class=\"_ _4\"> </span>financiers <span class=\"_ _4\"> </span>et <span class=\"_ _16\"></span>IF<span class=\"_ _1\"></span>RS <span class=\"_ _4\"></span>7 <span class=\"_ _4\"></span>Instruments <span class=\"_ _16\"></span>f<span class=\"_ _1\"></span>inanciers<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>: <span class=\"_ _16\"></span>Contrats <span class=\"_ _4\"> </span>d\u2019achat </span></span>d\u2019\u00e9nergie.<span class=\"ff1\"> </span>No<span class=\"ls0\">uvelles normes, <span class=\"_ _1\"></span>amendements et<span class=\"_ _1\"></span> interpr\u00e9tat<span class=\"_ _1\"></span>ions publi\u00e9s et non <span class=\"_ _1\"></span>encore <span class=\"_ _1\"></span>adopt\u00e9s<span class=\"_ _1\"></span> par l\u2019Union Europ\u00e9e<span class=\"_ _1\"></span>nne<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span>Les nouvelles normes, ame<span class=\"_ _1\"></span>ndements et interpr\u00e9tations<span class=\"_ _1\"></span> publi\u00e9s et non encore adopt\u00e9s par l\u2019Union<span class=\"_ _1\"></span> Europ\u00e9enne au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25, concernent<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Amendements <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>IAS <span class=\"_ _b\"></span>21 <span class=\"_ _1\"></span>Effets <span class=\"_ _1\"></span>des <span class=\"_ _b\"></span>variations <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cours <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>monna<span class=\"_ _1\"></span>ies <span class=\"_ _1\"></span>\u00e9trang<span class=\"_ _1\"></span>\u00e8res <span class=\"_ _16\"></span>\u2013 <span class=\"_ _1\"></span>Conversion<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dans </span></span>une monnaie de pr\u00e9se<span class=\"_ _1\"></span>ntation qui es<span class=\"_ _1\"></span>t celle d\u2019une \u00e9con<span class=\"_ _1\"></span>omie hyperinflat<span class=\"_ _1\"></span>ionniste<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">IFRS 18 Pr\u00e9sentation d<span class=\"_ _1\"></span>es \u00e9tats financiers et <span class=\"_ _1\"></span>informations \u00e0 f<span class=\"_ _1\"></span>ournir<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">IFRS 19 Filiales n\u2019ay<span class=\"_ _1\"></span>ant pas d\u2019obligation<span class=\"_ _1\"></span> d\u2019information <span class=\"_ _1\"></span>du public : informat<span class=\"_ _1\"></span>ions \u00e0 fournir<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>La nouvelle norm<span class=\"_ _1\"></span>e IFRS 1<span class=\"_ _1\"></span>8 a <span class=\"_ _1\"></span>\u00e9t\u00e9 adopt\u00e9e <span class=\"_ _1\"></span>par l\u2019Union <span class=\"_ _1\"></span>Europ\u00e9enne <span class=\"_ _1\"></span>en f\u00e9vr<span class=\"_ _1\"></span>ier 2026 et <span class=\"_ _16\"></span>entrera en vigueur au <span class=\"_ _1\"></span>1<span class=\"_ _245\"> </span>er<span class=\"_ _245\"> </span>janvier <span class=\"_ _0\"></span>2027. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>\u2019analyse <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>impacts <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cette <span class=\"_ _0\"></span>nouvelle <span class=\"_ _0\"></span>norme <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>indicateurs <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>performance,<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pr\u00e9sentation<span class=\"_ _1\"></span> des \u00e9tats financiers<span class=\"_ _1\"></span> consolid\u00e9s et les s<span class=\"_ _1\"></span>yst\u00e8mes d\u2019infor<span class=\"_ _1\"></span>mation comptable d<span class=\"_ _1\"></span>u Groupe est en cours<span class=\"_ _1\"></span>.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "3.2 Nouvelles norm<span class=\"_ _1\"></span>es, amendement<span class=\"_ _1\"></span>s et interpr\u00e9ta<span class=\"_ _1\"></span>tions<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Nouvelles normes, ame<span class=\"_ _1\"></span>ndements et interpr\u00e9t<span class=\"_ _1\"></span>ations ent<span class=\"_ _1\"></span>r\u00e9s en vigueur au 1<span class=\"_ _245\"> </span>er janvier 2025<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les nouvelles normes<span class=\"_ _1\"></span>, amendements e<span class=\"_ _1\"></span>t interpr\u00e9tations<span class=\"_ _1\"></span> en vigueur au 1<span class=\"_ _245\"> </span>er janvier 2025 co<span class=\"_ _1\"></span>ncernent<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Amendements <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _11\"> </span>IAS <span class=\"_ _3\"> </span>2<span class=\"_ _1\"></span>1 <span class=\"_ _11\"> </span>Ef<span class=\"_ _0\"></span>fets <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>variations <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>cours <span class=\"_ _3\"> </span>des<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>monnaies <span class=\"_ _3\"> </span>\u00e9tran<span class=\"_ _1\"></span>g\u00e8res  \u2013 <span class=\"_ _16\"></span>Absence <span class=\"_ _11\"> </span>de </span></span>convertibilit\u00e9.<span class=\"ff1\"> </span>L<span class=\"_ _0\"></span>\u2019adoption <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>ces <span class=\"_ _b\"></span>modi<span class=\"_ _1\"></span>fications <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>\u2019a <span class=\"_ _16\"></span>eu <span class=\"_ _b\"></span>aucune <span class=\"_ _16\"></span>incidence <span class=\"_ _16\"></span>significative <span class=\"_ _b\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>infor<span class=\"_ _1\"></span>mations <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>fournir <span class=\"_ _16\"></span>ni <span class=\"_ _b\"></span>sur <span class=\"_ _16\"></span>les montants pr\u00e9sent\u00e9s d<span class=\"_ _1\"></span>ans les pr\u00e9sents \u00e9tats<span class=\"_ _1\"></span> financiers.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Nouvelles <span class=\"_ _b\"></span>norm<span class=\"_ _1\"></span>es, <span class=\"_ _b\"></span>amen<span class=\"_ _1\"></span>dements <span class=\"_ _16\"></span>et <span class=\"_ _1\"></span>interpr<span class=\"_ _1\"></span>\u00e9tations <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>ubli\u00e9s <span class=\"_ _16\"></span>adopt\u00e9s <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>ar <span class=\"_ _16\"></span>l\u2019<span class=\"_ _0\"></span>U<span class=\"_ _1\"></span>nion <span class=\"_ _b\"></span>Europ<span class=\"_ _1\"></span>\u00e9enne <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>non <span class=\"_ _b\"></span>anticip\u00e9s par le Groupe<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _14\"> </span>nouvelles <span class=\"_ _15\"> </span>normes, <span class=\"_ _14\"> </span>a<span class=\"_ _1\"></span>mendements <span class=\"_ _14\"> </span>et <span class=\"_ _15\"> </span>interpr\u00e9ta<span class=\"_ _1\"></span>tions <span class=\"_ _14\"> </span>publi\u00e9s <span class=\"_ _13\"> </span>adopt\u00e9s <span class=\"_ _14\"> </span>p<span class=\"_ _1\"></span>ar <span class=\"_ _14\"> </span>l\u2019Union <span class=\"_ _15\"> </span>Europ\u00e9en<span class=\"_ _1\"></span>ne<span class=\"ls5\">, <span class=\"_ _15\"> </span></span>dont l\u2019application n\u2019est p<span class=\"_ _1\"></span>as obligatoire au 1<span class=\"_ _245\"> </span>er janvier 2<span class=\"_ _1\"></span>025 et non ant<span class=\"_ _1\"></span>icip\u00e9s par le Grou<span class=\"_ _1\"></span>pe, concernent<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Amendements \u00e0 <span class=\"_ _0\"></span>IFRS 9 <span class=\"_ _0\"></span>Instruments financiers et <span class=\"_ _0\"></span>IFRS 7 <span class=\"_ _0\"></span>Instruments fi<span class=\"_ _0\"></span>nanciers<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: informations <span class=\"_ _0\"></span>\u00e0 fournir </span></span>- Classement et \u00e9va<span class=\"_ _1\"></span>luation des instrumen<span class=\"_ _1\"></span>ts financiers<span class=\"_ _1\"></span> ; <span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Amendements <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"></span>IFRS <span class=\"_ _16\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Instruments <span class=\"_ _4\"> </span>financiers <span class=\"_ _4\"> </span>et <span class=\"_ _16\"></span>IF<span class=\"_ _1\"></span>RS <span class=\"_ _4\"></span>7 <span class=\"_ _4\"></span>Instruments <span class=\"_ _16\"></span>f<span class=\"_ _1\"></span>inanciers<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>: <span class=\"_ _16\"></span>Contrats <span class=\"_ _4\"> </span>d\u2019achat </span></span>d\u2019\u00e9nergie.<span class=\"ff1\"> </span>No<span class=\"ls0\">uvelles normes, <span class=\"_ _1\"></span>amendements et<span class=\"_ _1\"></span> interpr\u00e9tat<span class=\"_ _1\"></span>ions publi\u00e9s et non <span class=\"_ _1\"></span>encore <span class=\"_ _1\"></span>adopt\u00e9s<span class=\"_ _1\"></span> par l\u2019Union Europ\u00e9e<span class=\"_ _1\"></span>nne<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span>Les nouvelles normes, ame<span class=\"_ _1\"></span>ndements et interpr\u00e9tations<span class=\"_ _1\"></span> publi\u00e9s et non encore adopt\u00e9s par l\u2019Union<span class=\"_ _1\"></span> Europ\u00e9enne au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25, concernent<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Amendements <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>IAS <span class=\"_ _b\"></span>21 <span class=\"_ _1\"></span>Effets <span class=\"_ _1\"></span>des <span class=\"_ _b\"></span>variations <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cours <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>monna<span class=\"_ _1\"></span>ies <span class=\"_ _1\"></span>\u00e9trang<span class=\"_ _1\"></span>\u00e8res <span class=\"_ _16\"></span>\u2013 <span class=\"_ _1\"></span>Conversion<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dans </span></span>une monnaie de pr\u00e9se<span class=\"_ _1\"></span>ntation qui es<span class=\"_ _1\"></span>t celle d\u2019une \u00e9con<span class=\"_ _1\"></span>omie hyperinflat<span class=\"_ _1\"></span>ionniste<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">IFRS 18 Pr\u00e9sentation d<span class=\"_ _1\"></span>es \u00e9tats financiers et <span class=\"_ _1\"></span>informations \u00e0 f<span class=\"_ _1\"></span>ournir<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">IFRS 19 Filiales n\u2019ay<span class=\"_ _1\"></span>ant pas d\u2019obligation<span class=\"_ _1\"></span> d\u2019information <span class=\"_ _1\"></span>du public : informat<span class=\"_ _1\"></span>ions \u00e0 fournir<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>La nouvelle norm<span class=\"_ _1\"></span>e IFRS 1<span class=\"_ _1\"></span>8 a <span class=\"_ _1\"></span>\u00e9t\u00e9 adopt\u00e9e <span class=\"_ _1\"></span>par l\u2019Union <span class=\"_ _1\"></span>Europ\u00e9enne <span class=\"_ _1\"></span>en f\u00e9vr<span class=\"_ _1\"></span>ier 2026 et <span class=\"_ _16\"></span>entrera en vigueur au <span class=\"_ _1\"></span>1<span class=\"_ _245\"> </span>er<span class=\"_ _245\"> </span>janvier <span class=\"_ _0\"></span>2027. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>\u2019analyse <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>impacts <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cette <span class=\"_ _0\"></span>nouvelle <span class=\"_ _0\"></span>norme <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>indicateurs <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>performance,<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pr\u00e9sentation<span class=\"_ _1\"></span> des \u00e9tats financiers<span class=\"_ _1\"></span> consolid\u00e9s et les s<span class=\"_ _1\"></span>yst\u00e8mes d\u2019infor<span class=\"_ _1\"></span>mation comptable d<span class=\"_ _1\"></span>u Groupe est en cours<span class=\"_ _1\"></span>.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "3.3 M\u00e9thodes de consolid<span class=\"_ _1\"></span>ation<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Filiales<span class=\"ff1\"> </span>Les <span class=\"_ _4\"> </span>filiales <span class=\"_ _4\"> </span>son<span class=\"_ _1\"></span>t <span class=\"_ _4\"> </span>toutes <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>entit\u00e9s <span class=\"_ _4\"> </span>contr\u00f4<span class=\"_ _1\"></span>l\u00e9es <span class=\"_ _4\"> </span>directe<span class=\"_ _1\"></span>ment <span class=\"_ _4\"> </span>ou <span class=\"_ _3\"> </span>indirectement <span class=\"_ _4\"> </span>par<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>Soci<span class=\"_ _1\"></span>\u00e9t\u00e9. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"> </span>Grou<span class=\"_ _1\"></span>pe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e contr\u00f4le d\u2019une <span class=\"_ _0\"></span>entit\u00e9 lorsqu\u2019il <span class=\"_ _0\"></span>est expos\u00e9 ou <span class=\"_ _0\"></span>qu\u2019il a <span class=\"_ _0\"></span>droit \u00e0 <span class=\"_ _0\"></span>des rendements variables en <span class=\"_ _0\"></span>raison de <span class=\"_ _0\"></span>ses liens avec l\u2019entit\u00e9 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>qu\u2019il <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>la c<span class=\"_ _1\"></span>apacit\u00e9<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>\u2019influ<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>ces <span class=\"_ _1\"></span>rend<span class=\"_ _1\"></span>ements <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>pouvoir <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>\u2019il d<span class=\"_ _1\"></span>\u00e9tient <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>cel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>-c<span class=\"_ _1\"></span>i. <span class=\"_ _1\"></span>Les <span class=\"_ _1\"></span>actifs, passifs, <span class=\"_ _0\"></span>produits<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>charges des <span class=\"_ _0\"></span>filiales <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>conso<span class=\"_ _1\"></span>lid\u00e9s \u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ompter de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>date <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pris<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>contr\u00f4l<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>par le <span class=\"_ _0\"></span>Groupe. Elles sont d\u00e9consol<span class=\"_ _1\"></span>id\u00e9es \u00e0 compter de <span class=\"_ _1\"></span>la date de perte<span class=\"_ _b\"></span> du contr\u00f4le. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les sol<span class=\"_ _0\"></span>des bilantiels et <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ransactions, les <span class=\"_ _0\"></span>produits et <span class=\"_ _0\"></span>les charges <span class=\"_ _0\"></span>r\u00e9sultant des <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>ansactions intragroupes sont \u00e9limin\u00e9s dans le cadre <span class=\"_ _1\"></span>de la pr\u00e9parati<span class=\"_ _1\"></span>on des \u00e9tats fina<span class=\"_ _1\"></span>nciers consolid\u00e9s.<span class=\"_ _245\"> </span>Entreprises associ\u00e9<span class=\"_ _1\"></span>es<span class=\"ff1\"> </span>Les <span class=\"_ _4\"> </span>entreprises <span class=\"_ _4\"> </span>associ\u00e9es <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>entit\u00e9s <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>lesquelles <span class=\"_ _4\"> </span>le <span class=\"_ _4\"></span>Groupe <span class=\"_ _4\"> </span>exerce <span class=\"_ _4\"> </span>une <span class=\"_ _4\"> </span>influence <span class=\"_ _4\"> </span>notable <span class=\"_ _4\"> </span>sur <span class=\"_ _4\"> </span>les politiques financi\u00e8res et op\u00e9rationn<span class=\"_ _1\"></span>elles sans en avoir le contr\u00f4le ou le contr\u00f4le conjoint. Une influence notable est <span class=\"_ _1\"></span>pr\u00e9s<span class=\"_ _1\"></span>um\u00e9e <span class=\"_ _b\"></span>exister <span class=\"_ _b\"></span>lors<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>Gro<span class=\"_ _1\"></span>upe <span class=\"_ _b\"></span>d\u00e9tient <span class=\"_ _16\"></span>di<span class=\"_ _0\"></span>rect<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>indirecte<span class=\"_ _1\"></span>ment <span class=\"_ _b\"></span>plus <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>20% <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ote d\u2019une autre entit\u00e9.<span class=\"_ _245\"> </span>Les <span class=\"_ _b\"></span>r\u00e9s<span class=\"_ _1\"></span>ultats, <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tifs <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>passifs <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>entreprises <span class=\"_ _16\"></span>associ\u00e9es <span class=\"_ _16\"></span>sont <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nt\u00e9gr\u00e9s <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>comptes <span class=\"_ _b\"></span>consolid\u00e9s <span class=\"_ _16\"></span>selon <span class=\"_ _b\"></span>la m\u00e9thode <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>mise <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>\u00e9q<span class=\"_ _1\"></span>uivalence. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>quote<span class=\"_ _1\"></span>-part <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _b\"></span>net <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>oci\u00e9t\u00e9 <span class=\"_ _b\"></span>associ\u00e9e <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t comptabilis\u00e9e sur une <span class=\"_ _0\"></span>ligne distincte \u00ab Quote-part dans l<span class=\"_ _0\"></span>e r\u00e9sultat des <span class=\"_ _0\"></span>soci\u00e9t\u00e9s mises en \u00e9quivalence \u00bb <span class=\"_ _0\"></span>dans le compte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9sultat <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolid\u00e9. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>titres <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>soci<span class=\"_ _1\"></span>\u00e9t\u00e9s <span class=\"_ _1\"></span>mises<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>quivalence <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _b\"></span>comptabilis\u00e9s <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _b\"></span>du co\u00fbt <span class=\"_ _4\"> </span>d\u2019acquisition<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>(incluant<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>fra<span class=\"_ _1\"></span>is <span class=\"_ _4\"> </span>d\u2019acquisitio<span class=\"_ _1\"></span>n), <span class=\"_ _4\"> </span>ajus<span class=\"_ _1\"></span>t\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>quote<span class=\"_ _b\"></span>-part <span class=\"_ _3\"> </span>du <span class=\"_ _4\"> </span>r\u00e9sulta<span class=\"_ _1\"></span>t <span class=\"_ _4\"> </span>global <span class=\"_ _3\"> </span>du <span class=\"_ _4\"> </span>Groupe <span class=\"_ _3\"> </span>de l\u2019entreprise <span class=\"_ _4\"></span>associ\u00e9e <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>iminu\u00e9, <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>cas <span class=\"_ _4\"></span>\u00e9ch\u00e9ant, <span class=\"_ _16\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>dividendes <span class=\"_ _4\"></span>re\u00e7us <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>rtes <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>Le <span class=\"_ _4\"></span>goodwill constat\u00e9  lors <span class=\"_ _12\"> </span>d\u2019une  prise <span class=\"_ _12\"> </span>de  participation <span class=\"_ _12\"> </span>est  inclus<span class=\"_ _1\"></span>  dans  le  m<span class=\"_ _1\"></span>ontant  d<span class=\"_ _1\"></span>es  titres<span class=\"_ _16\"></span>  des  soci\u00e9t\u00e9s  mises <span class=\"_ _12\"> </span>en \u00e9quivalence.<span class=\"ff1\"> </span>Les <span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>ins <span class=\"_ _b\"></span>d\u00e9coulant <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>ansactions <span class=\"_ _b\"></span>avec <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>enti<span class=\"_ _1\"></span>t\u00e9s <span class=\"_ _b\"></span>mises <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u00e9qu<span class=\"_ _1\"></span>ivalence <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>\u00e9limin\u00e9s <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>contrep<span class=\"_ _1\"></span>artie des <span class=\"_ _b\"></span>titres <span class=\"_ _16\"></span>mi<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>\u00e9quivalence <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>concurrenc<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>parts <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _b\"></span>du<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>l\u2019entreprise. <span class=\"_ _16\"></span>Les <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ertes <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt \u00e9limin\u00e9es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>m\u00eame <span class=\"_ _0\"></span>fa\u00e7on <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>les ga<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>ns, <span class=\"_ _0\"></span>mais <span class=\"_ _0\"></span>seulem<span class=\"_ _1\"></span>ent <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mesure <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _0\"></span>elles <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>repr\u00e9sent<span class=\"_ _1\"></span>atives d\u2019une perte de valeur<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Lorsque la <span class=\"_ _1\"></span>quote-part<span class=\"_ _1\"></span> du G<span class=\"_ _1\"></span>roupe <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>les pertes <span class=\"_ _1\"></span>d\u2019une entr<span class=\"_ _1\"></span>eprise <span class=\"_ _1\"></span>associ\u00e9e <span class=\"_ _1\"></span>est s<span class=\"_ _1\"></span>up\u00e9rieure <span class=\"_ _1\"></span>\u00e0 ses <span class=\"_ _1\"></span>int\u00e9r\u00eats <span class=\"_ _1\"></span>dans celle-ci, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>comptable <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>titres <span class=\"_ _0\"></span>mis <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>\u00e9quivalence <span class=\"_ _0\"></span>est <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _1\"></span>duite <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>z\u00e9ro<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>cesse <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>omptabiliser<span class=\"_ _1\"></span> sa quote-p<span class=\"_ _1\"></span>art d<span class=\"_ _1\"></span>ans <span class=\"_ _1\"></span>les pert<span class=\"_ _1\"></span>es ul<span class=\"_ _1\"></span>t\u00e9rieures, <span class=\"_ _1\"></span>sauf<span class=\"_ _1\"></span> dans <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mesure <span class=\"_ _1\"></span>o\u00f9 <span class=\"_ _1\"></span>il a<span class=\"_ _1\"></span> une<span class=\"_ _1\"></span> obligat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>l\u00e9gale <span class=\"_ _1\"></span>ou impl<span class=\"_ _1\"></span>icite <span class=\"_ _1\"></span>envers l\u2019entreprise associ\u00e9<span class=\"_ _1\"></span>e ou a effectu\u00e9 un paiemen<span class=\"_ _1\"></span>t pour son compte. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Lorsque <span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>activit\u00e9s <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _b\"></span>entit\u00e9 <span class=\"_ _b\"></span>mise <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>\u00e9quivalenc<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ature <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>\u00e9rationnelle <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>olongeme<span class=\"_ _1\"></span>nt de  l\u2019activit\u00e9  du  Groupe,  la  quote<span class=\"_ _1\"></span>-p<span class=\"_ _1\"></span>art  de  r\u00e9sultat  r<span class=\"_ _1\"></span>elative  \u00e0  cette  entit\u00e9  est <span class=\"_ _12\"> </span>pr\u00e9sent\u00e9e  apr\u00e8s  le  r\u00e9sult<span class=\"_ _1\"></span>at op\u00e9rationnel courant.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>La liste des soci\u00e9t\u00e9s c<span class=\"_ _1\"></span>onsolid\u00e9es est pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9e en not<span class=\"_ _1\"></span>e 35.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-33": {
   "value": "Filiales<span class=\"ff1\"> </span>Les <span class=\"_ _4\"> </span>filiales <span class=\"_ _4\"> </span>son<span class=\"_ _1\"></span>t <span class=\"_ _4\"> </span>toutes <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>entit\u00e9s <span class=\"_ _4\"> </span>contr\u00f4<span class=\"_ _1\"></span>l\u00e9es <span class=\"_ _4\"> </span>directe<span class=\"_ _1\"></span>ment <span class=\"_ _4\"> </span>ou <span class=\"_ _3\"> </span>indirectement <span class=\"_ _4\"> </span>par<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>Soci<span class=\"_ _1\"></span>\u00e9t\u00e9. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"> </span>Grou<span class=\"_ _1\"></span>pe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e contr\u00f4le d\u2019une <span class=\"_ _0\"></span>entit\u00e9 lorsqu\u2019il <span class=\"_ _0\"></span>est expos\u00e9 ou <span class=\"_ _0\"></span>qu\u2019il a <span class=\"_ _0\"></span>droit \u00e0 <span class=\"_ _0\"></span>des rendements variables en <span class=\"_ _0\"></span>raison de <span class=\"_ _0\"></span>ses liens avec l\u2019entit\u00e9 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>qu\u2019il <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>la c<span class=\"_ _1\"></span>apacit\u00e9<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>\u2019influ<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>ces <span class=\"_ _1\"></span>rend<span class=\"_ _1\"></span>ements <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>pouvoir <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>\u2019il d<span class=\"_ _1\"></span>\u00e9tient <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>cel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>-c<span class=\"_ _1\"></span>i. <span class=\"_ _1\"></span>Les <span class=\"_ _1\"></span>actifs, passifs, <span class=\"_ _0\"></span>produits<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>charges des <span class=\"_ _0\"></span>filiales <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>conso<span class=\"_ _1\"></span>lid\u00e9s \u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ompter de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>date <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pris<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>contr\u00f4l<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>par le <span class=\"_ _0\"></span>Groupe. Elles sont d\u00e9consol<span class=\"_ _1\"></span>id\u00e9es \u00e0 compter de <span class=\"_ _1\"></span>la date de perte<span class=\"_ _b\"></span> du contr\u00f4le. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les sol<span class=\"_ _0\"></span>des bilantiels et <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ransactions, les <span class=\"_ _0\"></span>produits et <span class=\"_ _0\"></span>les charges <span class=\"_ _0\"></span>r\u00e9sultant des <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>ansactions intragroupes sont \u00e9limin\u00e9s dans le cadre <span class=\"_ _1\"></span>de la pr\u00e9parati<span class=\"_ _1\"></span>on des \u00e9tats fina<span class=\"_ _1\"></span>nciers consolid\u00e9s.<span class=\"_ _245\"> </span>4.2 <span class=\"_ _0\"></span>Autres variatio<span class=\"_ _1\"></span>ns de p<span class=\"_ _1\"></span>\u00e9rim\u00e8tre<span class=\"ff3\"> </span>Le <span class=\"_ _b\"></span>Groupe <span class=\"_ _b\"></span>a <span class=\"_ _16\"></span>cr\u00e9\u00e9 <span class=\"_ _1\"></span>quatre <span class=\"_ _16\"></span>nouvelles <span class=\"_ _b\"></span>filiales <span class=\"_ _16\"></span>commerciales <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>cours <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>l\u2019exerc<span class=\"_ _1\"></span>ice <span class=\"_ _b\"></span>2025, <span class=\"_ _16\"></span>Planisware <span class=\"_ _b\"></span>Korea <span class=\"_ _16\"></span>LLC en <span class=\"_ _0\"></span>Cor\u00e9e <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>Sud, <span class=\"_ _0\"></span>Planiswar<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>Belgium <span class=\"_ _0\"></span>SRL <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>Belgique<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>Planisware <span class=\"_ _0\"></span>Mexico au<span class=\"_ _0\"></span> Mexique <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>Planisware <span class=\"_ _2\"></span>Australia PTY L<span class=\"_ _9\"></span>TD e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>Australie. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les filiales P<span class=\"_ _0\"></span>lanisw<span class=\"_ _1\"></span>are Korea <span class=\"_ _0\"></span>LLC et Planisware Belgium SRL<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ont \u00e9t\u00e9 int\u00e9gr\u00e9es \u00e0 <span class=\"_ _0\"></span>100% et consolid\u00e9es selon <span class=\"_ _0\"></span>la<span class=\"_ _1\"></span> m\u00e9thode <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>l\u2019int\u00e9grati<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>globa<span class=\"_ _1\"></span>le. <span class=\"_ _1\"></span>Les <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>iliales <span class=\"_ _b\"></span>Planiswa<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>Mexico <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>lanisware Australia <span class=\"_ _1\"></span>PTY <span class=\"_ _1\"></span>L<span class=\"_ _2\"></span>TD <span class=\"_ _b\"></span>ne <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _b\"></span>pas consolid\u00e9es en raison <span class=\"_ _1\"></span>de leur caract\u00e8r<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>on significatif, <span class=\"_ _1\"></span>tant individuelleme<span class=\"_ _1\"></span>nt qu\u2019en cumul.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Dans <span class=\"_ _b\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>cadre <span class=\"_ _16\"></span>d\u2019une <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>mplification <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>structure <span class=\"_ _16\"></span>j<span class=\"_ _0\"></span>urid<span class=\"_ _1\"></span>ique <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>son <span class=\"_ _b\"></span>Group<span class=\"_ _1\"></span>e, <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _b\"></span>a <span class=\"_ _16\"></span>d\u00e9cid\u00e9 <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>dissolution sans <span class=\"_ _b\"></span>liquidatio<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>soci\u00e9t\u00e9 <span class=\"_ _b\"></span>In<span class=\"_ _1\"></span>novation <span class=\"_ _b\"></span>Fra<span class=\"_ _1\"></span>mework <span class=\"_ _b\"></span>T<span class=\"_ _9\"></span>echnologies Asi<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>S\u00e0rl. <span class=\"_ _b\"></span>C<span class=\"_ _1\"></span>ette <span class=\"_ _b\"></span>disso<span class=\"_ _1\"></span>lution <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ntrain\u00e9 <span class=\"_ _16\"></span>une transmission universel<span class=\"_ _1\"></span>le du patrimoin<span class=\"_ _1\"></span>e (TUP) au<span class=\"_ _1\"></span> profit de Planisware<span class=\"_ _1\"></span> SA.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le p\u00e9rim\u00e8tre de conso<span class=\"_ _1\"></span>lidation est <span class=\"_ _1\"></span>pr\u00e9sent\u00e9 en note 3<span class=\"_ _1\"></span>5.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Note 35.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>P\u00e9rim\u00e8tre de con<span class=\"_ _1\"></span>solidatio<span class=\"_ _1\"></span>n<span class=\"ff3\"> </span>T<span class=\"_ _9\"></span>outes <span class=\"_ _11\"> </span>les <span class=\"_ _f\"> </span>entit\u00e9s <span class=\"_ _11\"> </span>compris<span class=\"_ _1\"></span>es <span class=\"_ _11\"> </span>dans <span class=\"_ _f\"> </span>le <span class=\"_ _11\"> </span>p\u00e9rim\u00e8tre  de <span class=\"_ _11\"> </span>consolidation <span class=\"_ _11\"> </span>\u00e9l<span class=\"_ _1\"></span>aborent <span class=\"_ _11\"> </span>le<span class=\"_ _1\"></span>urs  comptes <span class=\"_ _11\"> </span>an<span class=\"_ _1\"></span>nuels <span class=\"_ _11\"> </span>au <span class=\"_ _f\"> </span>31 d\u00e9cembre de chaq<span class=\"_ _1\"></span>ue ann\u00e9e.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Certaines filiales comm<span class=\"_ _1\"></span>erciales non si<span class=\"_ _1\"></span>gnificatives, tant <span class=\"_ _1\"></span>individuellement qu\u2019e<span class=\"_ _1\"></span>n cumul, ne sont pas co<span class=\"_ _1\"></span>nsolid\u00e9es.<span class=\"_ _16\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _b\"></span>tableau <span class=\"_ _16\"></span>suivant <span class=\"_ _b\"></span>pr\u00e9sent<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>pays <span class=\"_ _b\"></span>d\u2019implantation<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>filiales, <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>pourc<span class=\"_ _1\"></span>entage <span class=\"_ _16\"></span>d\u2019int\u00e9r\u00eats <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>m\u00e9t<span class=\"_ _1\"></span>hode <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> consolidation (IG<span class=\"ff1\"> </span>: int\u00e9gration globale, NC<span class=\"ff1\"> </span>: non consolid\u00e9e) pour les exercices clos le <span class=\"_ _0\"></span>31 d\u00e9cembre 202<span class=\"_ _1\"></span>5 et 31 d\u00e9cembre 2024 :<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w410 h39d\" id=\"_315fcaf1-a2c0-49e4-a89e-c16660d74668\"><tr><td></td><td></td><td></td><td class=\"c x3a3 y1e59 w20d h27b\"><div class=\"t m0 x23 hbd y1246 ff3 fsa fc1 sc0 ls13 ws0\">2025<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3c3 y1e59 w20d h27b\"><div class=\"t m0 x23 hbd y1246 ff3 fsa fc1 sc0 ls13 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e5a w20c h28d\"><div class=\"t m0 x75 hbd y1550 ff3 fsa fc1 sc0 ls0 ws0\">Soci\u00e9t\u00e9s </div></td><td class=\"c x3c4 y1e5a w1c2 h28d\"><div class=\"t m0 x80 hbd y1550 ff3 fsa fc1 sc0 ls0 ws0\">Pays </div></td><td class=\"c x3c5 y1e5b w411 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Pourcentage<span class=\"_ _245\"> </span></div></td><td class=\"c x3c6 y1e5b w412 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">M\u00e9thode de<span class=\"_ _245\"> </span></div></td><td class=\"c x3c7 y1e5b w411 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Pourcentage<span class=\"_ _245\"> </span></div></td><td class=\"c x3c8 y1e5b w412 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">M\u00e9thode de<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x3c9 y1e5c w413 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">d'int\u00e9r\u00eats<span class=\"_ _245\"> </span></div></td><td class=\"c x3ca y1e5c w414 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">consolidation<span class=\"_ _245\"> </span></div></td><td class=\"c x3cb y1e5c w413 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">d'int\u00e9r\u00eats<span class=\"_ _245\"> </span></div></td><td class=\"c x3cc y1e5c w414 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">consolidation<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x252 y1e5d w20c h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Planisware S.A. </div></td><td class=\"c x3c4 y1e5d w1c2 h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">France </div></td><td class=\"c x3a3 y1e5d w20e h1bd\"><div class=\"t m0 x18 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Soci\u00e9t\u00e9 m\u00e8re </div></td><td class=\"c x378 y1e5d w20f h1bd\"><div class=\"t m0 x18 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Soci\u00e9t\u00e9 m\u00e8re </div></td><td class=\"c x3c3 y1e5d w20e h1bd\"><div class=\"t m0 x18 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Soci\u00e9t\u00e9 m\u00e8re </div></td><td class=\"c x2cd y1e5d w20f h1bd\"><div class=\"t m0 x18 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Soci\u00e9t\u00e9 m\u00e8re </div></td></tr><tr><td class=\"c x252 y1e5e w20c h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Planisware USA<span class=\"_ _0\"></span> Inc. </div></td><td class=\"c x3c4 y1e5e w1c2 h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Etats-Unis </div></td><td class=\"c x3a3 y1e5e w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e5e w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e5e w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e5e w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e5f w20c h26e\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Planisware Deu<span class=\"_ _0\"></span>tschland GmbH </div></td><td class=\"c x3c4 y1e5f w1c2 h26e\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Allemagne </div></td><td class=\"c x3a3 y1e5f w20e h26e\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e5f w20f h26e\"><div class=\"t m0 x62 h21 y1084 ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e5f w20e h26e\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e5f w20f h26e\"><div class=\"t m0 x62 h21 y1084 ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e60 w20c h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Planisware UK L<span class=\"_ _0\"></span>td. </div></td><td class=\"c x3c4 y1e60 w1c2 h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Royaume-Uni </div></td><td class=\"c x3a3 y1e60 w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e60 w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e60 w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e60 w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e61 w20c h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Planisware Singap<span class=\"_ _0\"></span>ore Pte. Ltd. </div></td><td class=\"c x3c4 y1e61 w1c2 h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Singapour </div></td><td class=\"c x3a3 y1e61 w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e61 w20f h1bd\"><div class=\"t m0 x62 h21 y1084 ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e61 w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e61 w20f h1bd\"><div class=\"t m0 x62 h21 y1084 ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e62 w20c h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Planisware Japan<span class=\"_ _0\"></span> K.K. </div></td><td class=\"c x3c4 y1e62 w1c2 h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Japon </div></td><td class=\"c x3a3 y1e62 w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e62 w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e62 w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e62 w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1a2 y1e63 w415 h356\"><div class=\"t m0 x1a1 h21 y1bbb ff1 fsa fc0 sc0 ls0 ws0\">Innovation Framewo<span class=\"_ _0\"></span>rk Technologi<span class=\"_ _0\"></span>es<span class=\"_ _245\"> </span></div></td><td class=\"c x3c4 y1e64 w1c2 h28d\"><div class=\"t m0 x75 h21 y1550 ff1 fsa fc0 sc0 ls0 ws0\">France </div></td><td></td><td></td><td class=\"c x3c3 y1e64 w20e h28d\"><div class=\"t m0 x1e h21 y1550 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e64 w20f h28d\"><div class=\"t m0 x7f h21 y1550 ff1 fsa fc0 sc0 ls66 ws0\">NC<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1a2 y1e65 w416 h356\"><div class=\"t m0 x1a1 h21 y1bbb ff1 fsa fc0 sc0 ls0 ws0\">Asia S\u00e0rl<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1e66 w20c h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Planisware MIS <span class=\"_ _0\"></span>S\u00e0rl </div></td><td class=\"c x3c4 y1e66 w1c2 h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">France </div></td><td class=\"c x3a3 y1e66 w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e66 w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e66 w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e66 w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e67 w20c h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">PLW Tunisia Suar<span class=\"_ _0\"></span>l </div></td><td class=\"c x3c4 y1e67 w1c2 h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Tunisie </div></td><td class=\"c x3a3 y1e67 w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e67 w20f h1bd\"><div class=\"t m0 x7f h21 y1084 ff1 fsa fc0 sc0 ls66 ws0\">NC<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e67 w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e67 w20f h1bd\"><div class=\"t m0 x7f h21 y1084 ff1 fsa fc0 sc0 ls66 ws0\">NC<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e68 w20c h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Planisware </div></td><td class=\"c x3c4 y1e68 w1c2 h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Tunisie </div></td><td class=\"c x3a3 y1e68 w20e h26d\"><div class=\"t m0 x51 h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">90%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e68 w20f h26d\"><div class=\"t m0 x7f h21 y17dc ff1 fsa fc0 sc0 ls66 ws0\">NC<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e68 w20e h26d\"><div class=\"t m0 x51 h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">90%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e68 w20f h26d\"><div class=\"t m0 x7f h21 y17dc ff1 fsa fc0 sc0 ls66 ws0\">NC<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e69 w20c h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Planisware MIS D<span class=\"_ _0\"></span>MCC Duba\u00ef Bra<span class=\"_ _0\"></span>nch </div></td><td class=\"c x3c4 y1e69 w1c2 h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">\u00c9mirats Arabes U<span class=\"_ _0\"></span>nis </div></td><td class=\"c x3a3 y1e69 w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e69 w20f h1bd\"><div class=\"t m0 x62 h21 y1084 ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e69 w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e69 w20f h1bd\"><div class=\"t m0 x62 h21 y1084 ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e6a w20c h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Planisware Belgiu<span class=\"_ _0\"></span>m SRL </div></td><td class=\"c x3c4 y1e6a w1c2 h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Belgique </div></td><td class=\"c x3a3 y1e6a w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e6a w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1e6b w20c h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Planisware Korea<span class=\"_ _0\"></span> LLC </div></td><td class=\"c x3c4 y1e6b w1c2 h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Cor\u00e9e du Sud<span class=\"_ _0\"></span> </div></td><td class=\"c x3a3 y1e6b w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e6b w20f h1bd\"><div class=\"t m0 x62 h21 y1084 ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1e6c w20c h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Planisware Mexico<span class=\"_ _0\"></span> </div></td><td class=\"c x3c4 y1e6c w1c2 h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Mexique </div></td><td class=\"c x3a3 y1e6c w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e6c w20f h26d\"><div class=\"t m0 x7f h21 y17dc ff1 fsa fc0 sc0 ls66 ws0\">NC<span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1e6d w20c h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Planisware Australia <span class=\"_ _0\"></span>PTY LTD </div></td><td class=\"c x3c4 y1e6d w1c2 h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Australie </div></td><td class=\"c x3a3 y1e6d w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e6d w20f h1bd\"><div class=\"t m0 x7f h21 y1084 ff1 fsa fc0 sc0 ls66 ws0\">NC<span class=\"ls0\"> </span></div></td><td></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-32": {
   "value": "Filiales<span class=\"ff1\"> </span>Les <span class=\"_ _4\"> </span>filiales <span class=\"_ _4\"> </span>son<span class=\"_ _1\"></span>t <span class=\"_ _4\"> </span>toutes <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>entit\u00e9s <span class=\"_ _4\"> </span>contr\u00f4<span class=\"_ _1\"></span>l\u00e9es <span class=\"_ _4\"> </span>directe<span class=\"_ _1\"></span>ment <span class=\"_ _4\"> </span>ou <span class=\"_ _3\"> </span>indirectement <span class=\"_ _4\"> </span>par<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>Soci<span class=\"_ _1\"></span>\u00e9t\u00e9. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"> </span>Grou<span class=\"_ _1\"></span>pe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e contr\u00f4le d\u2019une <span class=\"_ _0\"></span>entit\u00e9 lorsqu\u2019il <span class=\"_ _0\"></span>est expos\u00e9 ou <span class=\"_ _0\"></span>qu\u2019il a <span class=\"_ _0\"></span>droit \u00e0 <span class=\"_ _0\"></span>des rendements variables en <span class=\"_ _0\"></span>raison de <span class=\"_ _0\"></span>ses liens avec l\u2019entit\u00e9 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>qu\u2019il <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>la c<span class=\"_ _1\"></span>apacit\u00e9<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>\u2019influ<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>ces <span class=\"_ _1\"></span>rend<span class=\"_ _1\"></span>ements <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>pouvoir <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>\u2019il d<span class=\"_ _1\"></span>\u00e9tient <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>cel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>-c<span class=\"_ _1\"></span>i. <span class=\"_ _1\"></span>Les <span class=\"_ _1\"></span>actifs, passifs, <span class=\"_ _0\"></span>produits<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>charges des <span class=\"_ _0\"></span>filiales <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>conso<span class=\"_ _1\"></span>lid\u00e9s \u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ompter de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>date <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pris<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>contr\u00f4l<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>par le <span class=\"_ _0\"></span>Groupe. Elles sont d\u00e9consol<span class=\"_ _1\"></span>id\u00e9es \u00e0 compter de <span class=\"_ _1\"></span>la date de perte<span class=\"_ _b\"></span> du contr\u00f4le. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les sol<span class=\"_ _0\"></span>des bilantiels et <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ransactions, les <span class=\"_ _0\"></span>produits et <span class=\"_ _0\"></span>les charges <span class=\"_ _0\"></span>r\u00e9sultant des <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>ansactions intragroupes sont \u00e9limin\u00e9s dans le cadre <span class=\"_ _1\"></span>de la pr\u00e9parati<span class=\"_ _1\"></span>on des \u00e9tats fina<span class=\"_ _1\"></span>nciers consolid\u00e9s.<span class=\"_ _245\"> </span>Entreprises associ\u00e9<span class=\"_ _1\"></span>es<span class=\"ff1\"> </span>Les <span class=\"_ _4\"> </span>entreprises <span class=\"_ _4\"> </span>associ\u00e9es <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>entit\u00e9s <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>lesquelles <span class=\"_ _4\"> </span>le <span class=\"_ _4\"></span>Groupe <span class=\"_ _4\"> </span>exerce <span class=\"_ _4\"> </span>une <span class=\"_ _4\"> </span>influence <span class=\"_ _4\"> </span>notable <span class=\"_ _4\"> </span>sur <span class=\"_ _4\"> </span>les politiques financi\u00e8res et op\u00e9rationn<span class=\"_ _1\"></span>elles sans en avoir le contr\u00f4le ou le contr\u00f4le conjoint. Une influence notable est <span class=\"_ _1\"></span>pr\u00e9s<span class=\"_ _1\"></span>um\u00e9e <span class=\"_ _b\"></span>exister <span class=\"_ _b\"></span>lors<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>Gro<span class=\"_ _1\"></span>upe <span class=\"_ _b\"></span>d\u00e9tient <span class=\"_ _16\"></span>di<span class=\"_ _0\"></span>rect<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>indirecte<span class=\"_ _1\"></span>ment <span class=\"_ _b\"></span>plus <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>20% <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ote d\u2019une autre entit\u00e9.<span class=\"_ _245\"> </span> <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>r\u00e9s<span class=\"_ _1\"></span>ultats, <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tifs <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>passifs <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>entreprises <span class=\"_ _16\"></span>associ\u00e9es <span class=\"_ _16\"></span>sont <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nt\u00e9gr\u00e9s <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>comptes <span class=\"_ _b\"></span>consolid\u00e9s <span class=\"_ _16\"></span>selon <span class=\"_ _b\"></span>la m\u00e9thode <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>mise <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>\u00e9q<span class=\"_ _1\"></span>uivalence. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>quote<span class=\"_ _1\"></span>-part <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _b\"></span>net <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>oci\u00e9t\u00e9 <span class=\"_ _b\"></span>associ\u00e9e <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t comptabilis\u00e9e sur une <span class=\"_ _0\"></span>ligne distincte \u00ab Quote-part dans l<span class=\"_ _0\"></span>e r\u00e9sultat des <span class=\"_ _0\"></span>soci\u00e9t\u00e9s mises en \u00e9quivalence \u00bb <span class=\"_ _0\"></span>dans le compte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9sultat <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolid\u00e9. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>titres <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>soci<span class=\"_ _1\"></span>\u00e9t\u00e9s <span class=\"_ _1\"></span>mises<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>quivalence <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _b\"></span>comptabilis\u00e9s <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _b\"></span>du co\u00fbt <span class=\"_ _4\"> </span>d\u2019acquisition<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>(incluant<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>fra<span class=\"_ _1\"></span>is <span class=\"_ _4\"> </span>d\u2019acquisitio<span class=\"_ _1\"></span>n), <span class=\"_ _4\"> </span>ajus<span class=\"_ _1\"></span>t\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>quote<span class=\"_ _b\"></span>-part <span class=\"_ _3\"> </span>du <span class=\"_ _4\"> </span>r\u00e9sulta<span class=\"_ _1\"></span>t <span class=\"_ _4\"> </span>global <span class=\"_ _3\"> </span>du <span class=\"_ _4\"> </span>Groupe <span class=\"_ _3\"> </span>de l\u2019entreprise <span class=\"_ _4\"></span>associ\u00e9e <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>iminu\u00e9, <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>cas <span class=\"_ _4\"></span>\u00e9ch\u00e9ant, <span class=\"_ _16\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>dividendes <span class=\"_ _4\"></span>re\u00e7us <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>rtes <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>Le <span class=\"_ _4\"></span>goodwill constat\u00e9  lors <span class=\"_ _12\"> </span>d\u2019une  prise <span class=\"_ _12\"> </span>de  participation <span class=\"_ _12\"> </span>est  inclus<span class=\"_ _1\"></span>  dans  le  m<span class=\"_ _1\"></span>ontant  d<span class=\"_ _1\"></span>es  titres<span class=\"_ _16\"></span>  des  soci\u00e9t\u00e9s  mises <span class=\"_ _12\"> </span>en \u00e9quivalence.<span class=\"ff1\"> </span>Les <span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>ins <span class=\"_ _b\"></span>d\u00e9coulant <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>ansactions <span class=\"_ _b\"></span>avec <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>enti<span class=\"_ _1\"></span>t\u00e9s <span class=\"_ _b\"></span>mises <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u00e9qu<span class=\"_ _1\"></span>ivalence <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>\u00e9limin\u00e9s <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>contrep<span class=\"_ _1\"></span>artie des <span class=\"_ _b\"></span>titres <span class=\"_ _16\"></span>mi<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>\u00e9quivalence <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>concurrenc<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>parts <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _b\"></span>du<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>l\u2019entreprise. <span class=\"_ _16\"></span>Les <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ertes <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt \u00e9limin\u00e9es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>m\u00eame <span class=\"_ _0\"></span>fa\u00e7on <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>les ga<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>ns, <span class=\"_ _0\"></span>mais <span class=\"_ _0\"></span>seulem<span class=\"_ _1\"></span>ent <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mesure <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _0\"></span>elles <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>repr\u00e9sent<span class=\"_ _1\"></span>atives d\u2019une perte de valeur<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Lorsque la <span class=\"_ _1\"></span>quote-part<span class=\"_ _1\"></span> du G<span class=\"_ _1\"></span>roupe <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>les pertes <span class=\"_ _1\"></span>d\u2019une entr<span class=\"_ _1\"></span>eprise <span class=\"_ _1\"></span>associ\u00e9e <span class=\"_ _1\"></span>est s<span class=\"_ _1\"></span>up\u00e9rieure <span class=\"_ _1\"></span>\u00e0 ses <span class=\"_ _1\"></span>int\u00e9r\u00eats <span class=\"_ _1\"></span>dans celle-ci, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>comptable <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>titres <span class=\"_ _0\"></span>mis <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>\u00e9quivalence <span class=\"_ _0\"></span>est <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _1\"></span>duite <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>z\u00e9ro<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>cesse <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>omptabiliser<span class=\"_ _1\"></span> sa quote-p<span class=\"_ _1\"></span>art d<span class=\"_ _1\"></span>ans <span class=\"_ _1\"></span>les pert<span class=\"_ _1\"></span>es ul<span class=\"_ _1\"></span>t\u00e9rieures, <span class=\"_ _1\"></span>sauf<span class=\"_ _1\"></span> dans <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mesure <span class=\"_ _1\"></span>o\u00f9 <span class=\"_ _1\"></span>il a<span class=\"_ _1\"></span> une<span class=\"_ _1\"></span> obligat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>l\u00e9gale <span class=\"_ _1\"></span>ou impl<span class=\"_ _1\"></span>icite <span class=\"_ _1\"></span>envers l\u2019entreprise associ\u00e9<span class=\"_ _1\"></span>e ou a effectu\u00e9 un paiemen<span class=\"_ _1\"></span>t pour son compte. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Lorsque <span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>activit\u00e9s <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _b\"></span>entit\u00e9 <span class=\"_ _b\"></span>mise <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>\u00e9quivalenc<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ature <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>\u00e9rationnelle <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>olongeme<span class=\"_ _1\"></span>nt de  l\u2019activit\u00e9  du  Groupe,  la  quote<span class=\"_ _1\"></span>-p<span class=\"_ _1\"></span>art  de  r\u00e9sultat  r<span class=\"_ _1\"></span>elative  \u00e0  cette  entit\u00e9  est <span class=\"_ _12\"> </span>pr\u00e9sent\u00e9e  apr\u00e8s  le  r\u00e9sult<span class=\"_ _1\"></span>at op\u00e9rationnel courant.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>La liste des soci\u00e9t\u00e9s c<span class=\"_ _1\"></span>onsolid\u00e9es est pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9e en not<span class=\"_ _1\"></span>e 35.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Note 4.<span class=\"ff6\"> <span class=\"_ _bb\"> </span></span>\u00c9volution<span class=\"_ _1\"></span>s du p\u00e9rim\u00e8t<span class=\"_ _1\"></span>re de consolidation<span class=\"_ _1\"></span><span class=\"ff3\"> </span>4.1 Regroupement d\u2019<span class=\"_ _1\"></span>entrepris<span class=\"_ _1\"></span>es<span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Le <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>comptabilise <span class=\"_ _b\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>regroupements <span class=\"_ _16\"></span>d\u2019<span class=\"_ _1\"></span>entreprises <span class=\"_ _16\"></span>au <span class=\"_ _1\"></span>moye<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _16\"></span>m\u00e9thode <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l\u2019acquisition <span class=\"_ _16\"></span>lorsque<span class=\"_ _245\"> </span> l\u2019ensemble <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>ac<span class=\"_ _1\"></span>tivit\u00e9s <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>t <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>actifs <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>pris <span class=\"_ _3\"> </span>r\u00e9pond <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>d\u00e9f<span class=\"_ _1\"></span>inition <span class=\"_ _3\"> </span>d\u2019une <span class=\"_ _3\"> </span>entreprise, <span class=\"_ _3\"> </span>dont <span class=\"_ _3\"> </span>le <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _3\"> </span>est<span class=\"_ _245\"> </span> transf\u00e9r\u00e9 <span class=\"_ _1\"></span>au <span class=\"_ _b\"></span>Groupe. <span class=\"_ _b\"></span>Pour <span class=\"_ _b\"></span>d\u00e9terminer <span class=\"_ _b\"></span>si <span class=\"_ _1\"></span>un <span class=\"_ _b\"></span>ensemble <span class=\"_ _b\"></span>d\u2019activit\u00e9s <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>d\u2019acti<span class=\"_ _1\"></span>fs <span class=\"_ _1\"></span>donn\u00e9 <span class=\"_ _b\"></span>cons<span class=\"_ _b\"></span>titue <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>entreprise,<span class=\"_ _245\"> </span> le Groupe \u00e9v<span class=\"_ _1\"></span>alue si c<span class=\"_ _1\"></span>elui-ci<span class=\"_ _1\"></span> inclut, au <span class=\"_ _1\"></span>minimum, <span class=\"_ _1\"></span>un intr<span class=\"_ _1\"></span>ant et u<span class=\"_ _1\"></span>n processus <span class=\"_ _1\"></span>essentiel, et <span class=\"_ _1\"></span>si l\u2019ens<span class=\"_ _1\"></span>emble acquis<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> a la capacit\u00e9 de produ<span class=\"_ _1\"></span>ire des biens ou des s<span class=\"_ _1\"></span>ervices.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>possib<span class=\"_ _1\"></span>ilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>proc\u00e9der <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>un <span class=\"_ _3\"> </span>\u00ab <span class=\"_ _4\"> </span>test <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>concentratio<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>\u00bb <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>permet <span class=\"_ _4\"> </span>d\u2019\u00e9val<span class=\"_ _1\"></span>uer <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mani\u00e8re<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> simplifi\u00e9e <span class=\"_ _12\"> </span>si <span class=\"_ _14\"> </span>un <span class=\"_ _12\"> </span>ense<span class=\"_ _1\"></span>mble <span class=\"_ _14\"> </span>d\u2019activit\u00e9s <span class=\"_ _12\"> </span>et <span class=\"_ _14\"> </span>d\u2019actifs <span class=\"_ _12\"> </span>ac<span class=\"_ _1\"></span>quis <span class=\"_ _14\"> </span>ne <span class=\"_ _12\"> </span>constitue <span class=\"_ _14\"> </span>pas <span class=\"_ _12\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>entrepr<span class=\"_ _1\"></span>ise. <span class=\"_ _12\"> </span>Ce <span class=\"_ _14\"> </span>test <span class=\"_ _14\"> </span>de<span class=\"_ _245\"> </span> concentration <span class=\"_ _b\"></span>facultatif <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>concluant <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>l\u2019ense<span class=\"_ _1\"></span>mble <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>justes <span class=\"_ _b\"></span>val<span class=\"_ _1\"></span>eurs <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>bruts <span class=\"_ _b\"></span>acqu<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>entr\u00e9<span class=\"_ _245\"> </span> en un unique actif ide<span class=\"_ _1\"></span>ntifiable ou d<span class=\"_ _1\"></span>ans un groupe d\u2019act<span class=\"_ _1\"></span>ifs identifiables si<span class=\"_ _1\"></span>milaires.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>La <span class=\"_ _1\"></span>contre<span class=\"_ _1\"></span>partie <span class=\"_ _b\"></span>transf\u00e9r\u00e9e <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>g\u00e9n\u00e9ral<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>\u00e9valu\u00e9e <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>vale<span class=\"_ _1\"></span>ur<span class=\"_ _2\"></span>, <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>l'instar <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>identifia<span class=\"_ _1\"></span>bles <span class=\"_ _b\"></span>nets<span class=\"_ _245\"> </span> acquis. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>go<span class=\"_ _1\"></span>odwill <span class=\"_ _b\"></span>r\u00e9sulta<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>regro<span class=\"_ _1\"></span>upements <span class=\"_ _16\"></span>est <span class=\"_ _1\"></span>soumis <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>un <span class=\"_ _1\"></span>test <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>d\u00e9pr\u00e9<span class=\"_ _1\"></span>ciation <span class=\"_ _b\"></span>cha<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>ann\u00e9e. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>out<span class=\"_ _245\"> </span> profit <span class=\"_ _0\"></span>au titre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acq<span class=\"_ _1\"></span>uisition \u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>nditions avantageuses <span class=\"_ _0\"></span>est comptabilis\u00e9 imm\u00e9diatement <span class=\"_ _0\"></span>en r\u00e9sultat. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span> co\u00fbts li\u00e9s \u00e0 l\u2019acq<span class=\"_ _1\"></span>uisition sont com<span class=\"_ _1\"></span>ptabilis\u00e9s en ch<span class=\"_ _1\"></span>arges lorsqu<span class=\"_ _1\"></span>\u2019ils sont enco<span class=\"_ _1\"></span>urus, \u00e0 moins <span class=\"_ _1\"></span>qu'ils ne so<span class=\"_ _1\"></span>ient li\u00e9s<span class=\"_ _245\"> </span> \u00e0 l'\u00e9mission d\u2019une d<span class=\"_ _1\"></span>ette ou d'instruments <span class=\"_ _1\"></span>de capitaux pr<span class=\"_ _1\"></span>opres.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>La <span class=\"_ _2\"></span>contrep<span class=\"_ _1\"></span>artie <span class=\"_ _2\"></span>transf<span class=\"_ _1\"></span>\u00e9r\u00e9e <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>xclut <span class=\"_ _2\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants <span class=\"_ _2\"></span>relatifs <span class=\"_ _0\"></span>au <span class=\"_ _2\"></span>r\u00e8g<span class=\"_ _1\"></span>lement <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>\u00e9existantes. <span class=\"_ _0\"></span>Ces <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants<span class=\"_ _245\"> </span> sont g\u00e9n\u00e9ralement compt<span class=\"_ _1\"></span>abilis\u00e9s en r<span class=\"_ _1\"></span>\u00e9sultat net.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>T<span class=\"_ _9\"></span>oute contrepartie \u00e9ventuelle est <span class=\"_ _0\"></span>\u00e9va<span class=\"_ _1\"></span>lu\u00e9e \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur \u00e0 <span class=\"_ _0\"></span>la date d\u2019acquisition. Si <span class=\"_ _0\"></span>l\u2019obligation<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e payer un<span class=\"_ _0\"></span>e<span class=\"_ _245\"> </span> contrepartie \u00e9ventuelle r\u00e9p<span class=\"_ _1\"></span>ondant \u00e0 la d\u00e9finition d'un ins<span class=\"_ _1\"></span>trument financier a \u00e9t\u00e9 class<span class=\"_ _1\"></span>\u00e9e en capitaux propres,<span class=\"_ _245\"> </span> elle <span class=\"_ _14\"> </span>n\u2019est <span class=\"_ _15\"> </span>pas <span class=\"_ _14\"> </span>r\u00e9\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _15\"> </span>et <span class=\"_ _14\"> </span>son<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>r<span class=\"_ _1\"></span>\u00e8glement <span class=\"_ _14\"> </span>es<span class=\"_ _1\"></span>t <span class=\"_ _14\"> </span>compta<span class=\"_ _1\"></span>bilis\u00e9 <span class=\"_ _14\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>capitaux <span class=\"_ _15\"> </span>propres. <span class=\"_ _15\"> </span>Sinon, <span class=\"_ _14\"> </span>les <span class=\"_ _15\"> </span>autres<span class=\"_ _245\"> </span> contreparties \u00e9ventuelles sont <span class=\"_ _0\"></span>r\u00e9\u00e9valu<span class=\"_ _1\"></span>\u00e9es \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur \u00e0 <span class=\"_ _0\"></span>cha<span class=\"_ _1\"></span>que date <span class=\"_ _0\"></span>de cl\u00f4ture et <span class=\"_ _0\"></span>les variations <span class=\"_ _0\"></span>de juste<span class=\"_ _245\"> </span> valeur de la contrepart<span class=\"_ _1\"></span>ie \u00e9ventuelle sont com<span class=\"_ _1\"></span>ptabilis\u00e9es en r\u00e9sult<span class=\"_ _1\"></span>at.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Si des droits \u00e0 <span class=\"_ _0\"></span>paiement fo<span class=\"_ _1\"></span>nd\u00e9 sur des actions <span class=\"_ _0\"></span>(droits<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>rempl<span class=\"_ _1\"></span>acement) doivent \u00eatre donn\u00e9s en \u00e9change de<span class=\"_ _245\"> </span> droits d\u00e9tenus<span class=\"_ _1\"></span> par <span class=\"_ _1\"></span>les salari<span class=\"_ _1\"></span>\u00e9s de l<span class=\"_ _1\"></span>\u2019entreprise <span class=\"_ _1\"></span>acquise (<span class=\"_ _1\"></span>droits d<span class=\"_ _1\"></span>e l\u2019entreprise <span class=\"_ _1\"></span>acqu<span class=\"_ _1\"></span>ise), alors<span class=\"_ _1\"></span> tout <span class=\"_ _1\"></span>ou partie <span class=\"_ _1\"></span>du<span class=\"_ _245\"> </span> montant  des <span class=\"_ _12\"> </span>droits  de  re<span class=\"_ _1\"></span>mplacement  d<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>l\u2019acqu\u00e9reur <span class=\"_ _12\"> </span>est  compris  dans <span class=\"_ _12\"> </span>l\u2019\u00e9valuation <span class=\"_ _12\"> </span>de  la  contrep<span class=\"_ _1\"></span>artie<span class=\"_ _245\"> </span> transf\u00e9r\u00e9e du <span class=\"_ _1\"></span>regroupeme<span class=\"_ _1\"></span>nt d\u2019entrepr<span class=\"_ _1\"></span>ises. Po<span class=\"_ _1\"></span>ur \u00e9value<span class=\"_ _1\"></span>r ce <span class=\"_ _1\"></span>montant, le <span class=\"_ _1\"></span>Groupe c<span class=\"_ _1\"></span>ompare <span class=\"_ _1\"></span>les valeurs<span class=\"_ _1\"></span> bas\u00e9es<span class=\"_ _245\"> </span> sur <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>droits <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>remplacement <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _16\"></span>octroy\u00e9s <span class=\"_ _4\"></span>par <span class=\"_ _16\"></span>l\u2019entreprise <span class=\"_ _16\"></span>acquise <span class=\"_ _3\"> </span>et <span class=\"_ _16\"></span>d\u00e9termine <span class=\"_ _4\"></span>la<span class=\"_ _245\"> </span> proportion de services r<span class=\"_ _1\"></span>endus avant <span class=\"_ _1\"></span>la date du regroup<span class=\"_ _1\"></span>ement.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _0\"></span>goodwill <span class=\"_ _2\"></span>r\u00e9s<span class=\"_ _1\"></span>ultant <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>acquisitions <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>iliales <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>\u00e9valu\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>son <span class=\"_ _0\"></span>co\u00fbt, <span class=\"_ _0\"></span>diminu\u00e9 <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>cumul <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>pertes <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>valeur<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span><span class=\"_ _16\"></span><span class=\"ff1\"> </span>Le Groupe n\u2019a pas r\u00e9a<span class=\"_ _1\"></span>lis\u00e9 d\u2019acquisitio<span class=\"_ _1\"></span>n au cours de l\u2019exerc<span class=\"_ _1\"></span>ice 2025.<span class=\"_ _245\"> </span>4.2 <span class=\"_ _0\"></span>Autres variatio<span class=\"_ _1\"></span>ns de p<span class=\"_ _1\"></span>\u00e9rim\u00e8tre<span class=\"ff3\"> </span>Le <span class=\"_ _b\"></span>Groupe <span class=\"_ _b\"></span>a <span class=\"_ _16\"></span>cr\u00e9\u00e9 <span class=\"_ _1\"></span>quatre <span class=\"_ _16\"></span>nouvelles <span class=\"_ _b\"></span>filiales <span class=\"_ _16\"></span>commerciales <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>cours <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>l\u2019exerc<span class=\"_ _1\"></span>ice <span class=\"_ _b\"></span>2025, <span class=\"_ _16\"></span>Planisware <span class=\"_ _b\"></span>Korea <span class=\"_ _16\"></span>LLC en <span class=\"_ _0\"></span>Cor\u00e9e <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>Sud, <span class=\"_ _0\"></span>Planiswar<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>Belgium <span class=\"_ _0\"></span>SRL <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>Belgique<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>Planisware <span class=\"_ _0\"></span>Mexico au<span class=\"_ _0\"></span> Mexique <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>Planisware <span class=\"_ _2\"></span>Australia PTY L<span class=\"_ _9\"></span>TD e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>Australie. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les filiales P<span class=\"_ _0\"></span>lanisw<span class=\"_ _1\"></span>are Korea <span class=\"_ _0\"></span>LLC et Planisware Belgium SRL<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ont \u00e9t\u00e9 int\u00e9gr\u00e9es \u00e0 <span class=\"_ _0\"></span>100% et consolid\u00e9es selon <span class=\"_ _0\"></span>la<span class=\"_ _1\"></span> m\u00e9thode <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>l\u2019int\u00e9grati<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>globa<span class=\"_ _1\"></span>le. <span class=\"_ _1\"></span>Les <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>iliales <span class=\"_ _b\"></span>Planiswa<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>Mexico <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>lanisware Australia <span class=\"_ _1\"></span>PTY <span class=\"_ _1\"></span>L<span class=\"_ _2\"></span>TD <span class=\"_ _b\"></span>ne <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _b\"></span>pas consolid\u00e9es en raison <span class=\"_ _1\"></span>de leur caract\u00e8r<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>on significatif, <span class=\"_ _1\"></span>tant individuelleme<span class=\"_ _1\"></span>nt qu\u2019en cumul.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Dans <span class=\"_ _b\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>cadre <span class=\"_ _16\"></span>d\u2019une <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>mplification <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>structure <span class=\"_ _16\"></span>j<span class=\"_ _0\"></span>urid<span class=\"_ _1\"></span>ique <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>son <span class=\"_ _b\"></span>Group<span class=\"_ _1\"></span>e, <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _b\"></span>a <span class=\"_ _16\"></span>d\u00e9cid\u00e9 <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>dissolution sans <span class=\"_ _b\"></span>liquidatio<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>soci\u00e9t\u00e9 <span class=\"_ _b\"></span>In<span class=\"_ _1\"></span>novation <span class=\"_ _b\"></span>Fra<span class=\"_ _1\"></span>mework <span class=\"_ _b\"></span>T<span class=\"_ _9\"></span>echnologies Asi<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>S\u00e0rl. <span class=\"_ _b\"></span>C<span class=\"_ _1\"></span>ette <span class=\"_ _b\"></span>disso<span class=\"_ _1\"></span>lution <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ntrain\u00e9 <span class=\"_ _16\"></span>une transmission universel<span class=\"_ _1\"></span>le du patrimoin<span class=\"_ _1\"></span>e (TUP) au<span class=\"_ _1\"></span> profit de Planisware<span class=\"_ _1\"></span> SA.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le p\u00e9rim\u00e8tre de conso<span class=\"_ _1\"></span>lidation est <span class=\"_ _1\"></span>pr\u00e9sent\u00e9 en note 3<span class=\"_ _1\"></span>5.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Note 35.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>P\u00e9rim\u00e8tre de con<span class=\"_ _1\"></span>solidatio<span class=\"_ _1\"></span>n<span class=\"ff3\"> </span>T<span class=\"_ _9\"></span>outes <span class=\"_ _11\"> </span>les <span class=\"_ _f\"> </span>entit\u00e9s <span class=\"_ _11\"> </span>compris<span class=\"_ _1\"></span>es <span class=\"_ _11\"> </span>dans <span class=\"_ _f\"> </span>le <span class=\"_ _11\"> </span>p\u00e9rim\u00e8tre  de <span class=\"_ _11\"> </span>consolidation <span class=\"_ _11\"> </span>\u00e9l<span class=\"_ _1\"></span>aborent <span class=\"_ _11\"> </span>le<span class=\"_ _1\"></span>urs  comptes <span class=\"_ _11\"> </span>an<span class=\"_ _1\"></span>nuels <span class=\"_ _11\"> </span>au <span class=\"_ _f\"> </span>31 d\u00e9cembre de chaq<span class=\"_ _1\"></span>ue ann\u00e9e.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Certaines filiales comm<span class=\"_ _1\"></span>erciales non si<span class=\"_ _1\"></span>gnificatives, tant <span class=\"_ _1\"></span>individuellement qu\u2019e<span class=\"_ _1\"></span>n cumul, ne sont pas co<span class=\"_ _1\"></span>nsolid\u00e9es.<span class=\"_ _16\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _b\"></span>tableau <span class=\"_ _16\"></span>suivant <span class=\"_ _b\"></span>pr\u00e9sent<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>pays <span class=\"_ _b\"></span>d\u2019implantation<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>filiales, <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>pourc<span class=\"_ _1\"></span>entage <span class=\"_ _16\"></span>d\u2019int\u00e9r\u00eats <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>m\u00e9t<span class=\"_ _1\"></span>hode <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> consolidation (IG<span class=\"ff1\"> </span>: int\u00e9gration globale, NC<span class=\"ff1\"> </span>: non consolid\u00e9e) pour les exercices clos le <span class=\"_ _0\"></span>31 d\u00e9cembre 202<span class=\"_ _1\"></span>5 et 31 d\u00e9cembre 2024 :<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w410 h39d\" id=\"_315fcaf1-a2c0-49e4-a89e-c16660d74668\"><tr><td></td><td></td><td></td><td class=\"c x3a3 y1e59 w20d h27b\"><div class=\"t m0 x23 hbd y1246 ff3 fsa fc1 sc0 ls13 ws0\">2025<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3c3 y1e59 w20d h27b\"><div class=\"t m0 x23 hbd y1246 ff3 fsa fc1 sc0 ls13 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e5a w20c h28d\"><div class=\"t m0 x75 hbd y1550 ff3 fsa fc1 sc0 ls0 ws0\">Soci\u00e9t\u00e9s </div></td><td class=\"c x3c4 y1e5a w1c2 h28d\"><div class=\"t m0 x80 hbd y1550 ff3 fsa fc1 sc0 ls0 ws0\">Pays </div></td><td class=\"c x3c5 y1e5b w411 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Pourcentage<span class=\"_ _245\"> </span></div></td><td class=\"c x3c6 y1e5b w412 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">M\u00e9thode de<span class=\"_ _245\"> </span></div></td><td class=\"c x3c7 y1e5b w411 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Pourcentage<span class=\"_ _245\"> </span></div></td><td class=\"c x3c8 y1e5b w412 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">M\u00e9thode de<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x3c9 y1e5c w413 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">d'int\u00e9r\u00eats<span class=\"_ _245\"> </span></div></td><td class=\"c x3ca y1e5c w414 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">consolidation<span class=\"_ _245\"> </span></div></td><td class=\"c x3cb y1e5c w413 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">d'int\u00e9r\u00eats<span class=\"_ _245\"> </span></div></td><td class=\"c x3cc y1e5c w414 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">consolidation<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x252 y1e5d w20c h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Planisware S.A. </div></td><td class=\"c x3c4 y1e5d w1c2 h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">France </div></td><td class=\"c x3a3 y1e5d w20e h1bd\"><div class=\"t m0 x18 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Soci\u00e9t\u00e9 m\u00e8re </div></td><td class=\"c x378 y1e5d w20f h1bd\"><div class=\"t m0 x18 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Soci\u00e9t\u00e9 m\u00e8re </div></td><td class=\"c x3c3 y1e5d w20e h1bd\"><div class=\"t m0 x18 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Soci\u00e9t\u00e9 m\u00e8re </div></td><td class=\"c x2cd y1e5d w20f h1bd\"><div class=\"t m0 x18 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Soci\u00e9t\u00e9 m\u00e8re </div></td></tr><tr><td class=\"c x252 y1e5e w20c h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Planisware USA<span class=\"_ _0\"></span> Inc. </div></td><td class=\"c x3c4 y1e5e w1c2 h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Etats-Unis </div></td><td class=\"c x3a3 y1e5e w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e5e w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e5e w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e5e w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e5f w20c h26e\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Planisware Deu<span class=\"_ _0\"></span>tschland GmbH </div></td><td class=\"c x3c4 y1e5f w1c2 h26e\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Allemagne </div></td><td class=\"c x3a3 y1e5f w20e h26e\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e5f w20f h26e\"><div class=\"t m0 x62 h21 y1084 ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e5f w20e h26e\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e5f w20f h26e\"><div class=\"t m0 x62 h21 y1084 ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e60 w20c h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Planisware UK L<span class=\"_ _0\"></span>td. </div></td><td class=\"c x3c4 y1e60 w1c2 h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Royaume-Uni </div></td><td class=\"c x3a3 y1e60 w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e60 w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e60 w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e60 w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e61 w20c h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Planisware Singap<span class=\"_ _0\"></span>ore Pte. Ltd. </div></td><td class=\"c x3c4 y1e61 w1c2 h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Singapour </div></td><td class=\"c x3a3 y1e61 w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e61 w20f h1bd\"><div class=\"t m0 x62 h21 y1084 ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e61 w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e61 w20f h1bd\"><div class=\"t m0 x62 h21 y1084 ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e62 w20c h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Planisware Japan<span class=\"_ _0\"></span> K.K. </div></td><td class=\"c x3c4 y1e62 w1c2 h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Japon </div></td><td class=\"c x3a3 y1e62 w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e62 w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e62 w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e62 w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1a2 y1e63 w415 h356\"><div class=\"t m0 x1a1 h21 y1bbb ff1 fsa fc0 sc0 ls0 ws0\">Innovation Framewo<span class=\"_ _0\"></span>rk Technologi<span class=\"_ _0\"></span>es<span class=\"_ _245\"> </span></div></td><td class=\"c x3c4 y1e64 w1c2 h28d\"><div class=\"t m0 x75 h21 y1550 ff1 fsa fc0 sc0 ls0 ws0\">France </div></td><td></td><td></td><td class=\"c x3c3 y1e64 w20e h28d\"><div class=\"t m0 x1e h21 y1550 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e64 w20f h28d\"><div class=\"t m0 x7f h21 y1550 ff1 fsa fc0 sc0 ls66 ws0\">NC<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1a2 y1e65 w416 h356\"><div class=\"t m0 x1a1 h21 y1bbb ff1 fsa fc0 sc0 ls0 ws0\">Asia S\u00e0rl<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1e66 w20c h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Planisware MIS <span class=\"_ _0\"></span>S\u00e0rl </div></td><td class=\"c x3c4 y1e66 w1c2 h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">France </div></td><td class=\"c x3a3 y1e66 w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e66 w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e66 w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e66 w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e67 w20c h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">PLW Tunisia Suar<span class=\"_ _0\"></span>l </div></td><td class=\"c x3c4 y1e67 w1c2 h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Tunisie </div></td><td class=\"c x3a3 y1e67 w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e67 w20f h1bd\"><div class=\"t m0 x7f h21 y1084 ff1 fsa fc0 sc0 ls66 ws0\">NC<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e67 w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e67 w20f h1bd\"><div class=\"t m0 x7f h21 y1084 ff1 fsa fc0 sc0 ls66 ws0\">NC<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e68 w20c h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Planisware </div></td><td class=\"c x3c4 y1e68 w1c2 h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Tunisie </div></td><td class=\"c x3a3 y1e68 w20e h26d\"><div class=\"t m0 x51 h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">90%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e68 w20f h26d\"><div class=\"t m0 x7f h21 y17dc ff1 fsa fc0 sc0 ls66 ws0\">NC<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e68 w20e h26d\"><div class=\"t m0 x51 h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">90%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e68 w20f h26d\"><div class=\"t m0 x7f h21 y17dc ff1 fsa fc0 sc0 ls66 ws0\">NC<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e69 w20c h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Planisware MIS D<span class=\"_ _0\"></span>MCC Duba\u00ef Bra<span class=\"_ _0\"></span>nch </div></td><td class=\"c x3c4 y1e69 w1c2 h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">\u00c9mirats Arabes U<span class=\"_ _0\"></span>nis </div></td><td class=\"c x3a3 y1e69 w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e69 w20f h1bd\"><div class=\"t m0 x62 h21 y1084 ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td class=\"c x3c3 y1e69 w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x2cd y1e69 w20f h1bd\"><div class=\"t m0 x62 h21 y1084 ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e6a w20c h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Planisware Belgiu<span class=\"_ _0\"></span>m SRL </div></td><td class=\"c x3c4 y1e6a w1c2 h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Belgique </div></td><td class=\"c x3a3 y1e6a w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e6a w20f h26d\"><div class=\"t m0 x62 h21 y17dc ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1e6b w20c h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Planisware Korea<span class=\"_ _0\"></span> LLC </div></td><td class=\"c x3c4 y1e6b w1c2 h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Cor\u00e9e du Sud<span class=\"_ _0\"></span> </div></td><td class=\"c x3a3 y1e6b w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e6b w20f h1bd\"><div class=\"t m0 x62 h21 y1084 ff1 fsa fc0 sc0 ls15 ws0\">IG<span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1e6c w20c h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Planisware Mexico<span class=\"_ _0\"></span> </div></td><td class=\"c x3c4 y1e6c w1c2 h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">Mexique </div></td><td class=\"c x3a3 y1e6c w20e h26d\"><div class=\"t m0 x1e h21 y17dc ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e6c w20f h26d\"><div class=\"t m0 x7f h21 y17dc ff1 fsa fc0 sc0 ls66 ws0\">NC<span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1e6d w20c h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Planisware Australia <span class=\"_ _0\"></span>PTY LTD </div></td><td class=\"c x3c4 y1e6d w1c2 h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">Australie </div></td><td class=\"c x3a3 y1e6d w20e h1bd\"><div class=\"t m0 x1e h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1e6d w20f h1bd\"><div class=\"t m0 x7f h21 y1084 ff1 fsa fc0 sc0 ls66 ws0\">NC<span class=\"ls0\"> </span></div></td><td></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "Filiales<span class=\"ff1\"> </span>Les <span class=\"_ _4\"> </span>filiales <span class=\"_ _4\"> </span>son<span class=\"_ _1\"></span>t <span class=\"_ _4\"> </span>toutes <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>entit\u00e9s <span class=\"_ _4\"> </span>contr\u00f4<span class=\"_ _1\"></span>l\u00e9es <span class=\"_ _4\"> </span>directe<span class=\"_ _1\"></span>ment <span class=\"_ _4\"> </span>ou <span class=\"_ _3\"> </span>indirectement <span class=\"_ _4\"> </span>par<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>Soci<span class=\"_ _1\"></span>\u00e9t\u00e9. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"> </span>Grou<span class=\"_ _1\"></span>pe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e contr\u00f4le d\u2019une <span class=\"_ _0\"></span>entit\u00e9 lorsqu\u2019il <span class=\"_ _0\"></span>est expos\u00e9 ou <span class=\"_ _0\"></span>qu\u2019il a <span class=\"_ _0\"></span>droit \u00e0 <span class=\"_ _0\"></span>des rendements variables en <span class=\"_ _0\"></span>raison de <span class=\"_ _0\"></span>ses liens avec l\u2019entit\u00e9 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>qu\u2019il <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>la c<span class=\"_ _1\"></span>apacit\u00e9<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>\u2019influ<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>ces <span class=\"_ _1\"></span>rend<span class=\"_ _1\"></span>ements <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>pouvoir <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>\u2019il d<span class=\"_ _1\"></span>\u00e9tient <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>cel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>-c<span class=\"_ _1\"></span>i. <span class=\"_ _1\"></span>Les <span class=\"_ _1\"></span>actifs, passifs, <span class=\"_ _0\"></span>produits<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>charges des <span class=\"_ _0\"></span>filiales <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>conso<span class=\"_ _1\"></span>lid\u00e9s \u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ompter de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>date <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pris<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>contr\u00f4l<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>par le <span class=\"_ _0\"></span>Groupe. Elles sont d\u00e9consol<span class=\"_ _1\"></span>id\u00e9es \u00e0 compter de <span class=\"_ _1\"></span>la date de perte<span class=\"_ _b\"></span> du contr\u00f4le. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les sol<span class=\"_ _0\"></span>des bilantiels et <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ransactions, les <span class=\"_ _0\"></span>produits et <span class=\"_ _0\"></span>les charges <span class=\"_ _0\"></span>r\u00e9sultant des <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>ansactions intragroupes sont \u00e9limin\u00e9s dans le cadre <span class=\"_ _1\"></span>de la pr\u00e9parati<span class=\"_ _1\"></span>on des \u00e9tats fina<span class=\"_ _1\"></span>nciers consolid\u00e9s.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-51": {
   "value": "Entreprises associ\u00e9<span class=\"_ _1\"></span>es<span class=\"ff1\"> </span>Les <span class=\"_ _4\"> </span>entreprises <span class=\"_ _4\"> </span>associ\u00e9es <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>entit\u00e9s <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>lesquelles <span class=\"_ _4\"> </span>le <span class=\"_ _4\"></span>Groupe <span class=\"_ _4\"> </span>exerce <span class=\"_ _4\"> </span>une <span class=\"_ _4\"> </span>influence <span class=\"_ _4\"> </span>notable <span class=\"_ _4\"> </span>sur <span class=\"_ _4\"> </span>les politiques financi\u00e8res et op\u00e9rationn<span class=\"_ _1\"></span>elles sans en avoir le contr\u00f4le ou le contr\u00f4le conjoint. Une influence notable est <span class=\"_ _1\"></span>pr\u00e9s<span class=\"_ _1\"></span>um\u00e9e <span class=\"_ _b\"></span>exister <span class=\"_ _b\"></span>lors<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>Gro<span class=\"_ _1\"></span>upe <span class=\"_ _b\"></span>d\u00e9tient <span class=\"_ _16\"></span>di<span class=\"_ _0\"></span>rect<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>indirecte<span class=\"_ _1\"></span>ment <span class=\"_ _b\"></span>plus <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>20% <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ote d\u2019une autre entit\u00e9.<span class=\"_ _245\"> </span> <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>r\u00e9s<span class=\"_ _1\"></span>ultats, <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tifs <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>passifs <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>entreprises <span class=\"_ _16\"></span>associ\u00e9es <span class=\"_ _16\"></span>sont <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nt\u00e9gr\u00e9s <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>comptes <span class=\"_ _b\"></span>consolid\u00e9s <span class=\"_ _16\"></span>selon <span class=\"_ _b\"></span>la m\u00e9thode <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>mise <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>\u00e9q<span class=\"_ _1\"></span>uivalence. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>quote<span class=\"_ _1\"></span>-part <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _b\"></span>net <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>oci\u00e9t\u00e9 <span class=\"_ _b\"></span>associ\u00e9e <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t comptabilis\u00e9e sur une <span class=\"_ _0\"></span>ligne distincte \u00ab Quote-part dans l<span class=\"_ _0\"></span>e r\u00e9sultat des <span class=\"_ _0\"></span>soci\u00e9t\u00e9s mises en \u00e9quivalence \u00bb <span class=\"_ _0\"></span>dans le compte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9sultat <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolid\u00e9. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>titres <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>soci<span class=\"_ _1\"></span>\u00e9t\u00e9s <span class=\"_ _1\"></span>mises<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>quivalence <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _b\"></span>comptabilis\u00e9s <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _b\"></span>du co\u00fbt <span class=\"_ _4\"> </span>d\u2019acquisition<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>(incluant<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>fra<span class=\"_ _1\"></span>is <span class=\"_ _4\"> </span>d\u2019acquisitio<span class=\"_ _1\"></span>n), <span class=\"_ _4\"> </span>ajus<span class=\"_ _1\"></span>t\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>quote<span class=\"_ _b\"></span>-part <span class=\"_ _3\"> </span>du <span class=\"_ _4\"> </span>r\u00e9sulta<span class=\"_ _1\"></span>t <span class=\"_ _4\"> </span>global <span class=\"_ _3\"> </span>du <span class=\"_ _4\"> </span>Groupe <span class=\"_ _3\"> </span>de l\u2019entreprise <span class=\"_ _4\"></span>associ\u00e9e <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>iminu\u00e9, <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>cas <span class=\"_ _4\"></span>\u00e9ch\u00e9ant, <span class=\"_ _16\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>dividendes <span class=\"_ _4\"></span>re\u00e7us <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>rtes <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>Le <span class=\"_ _4\"></span>goodwill constat\u00e9  lors <span class=\"_ _12\"> </span>d\u2019une  prise <span class=\"_ _12\"> </span>de  participation <span class=\"_ _12\"> </span>est  inclus<span class=\"_ _1\"></span>  dans  le  m<span class=\"_ _1\"></span>ontant  d<span class=\"_ _1\"></span>es  titres<span class=\"_ _16\"></span>  des  soci\u00e9t\u00e9s  mises <span class=\"_ _12\"> </span>en \u00e9quivalence.<span class=\"ff1\"> </span>Les <span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>ins <span class=\"_ _b\"></span>d\u00e9coulant <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>ansactions <span class=\"_ _b\"></span>avec <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>enti<span class=\"_ _1\"></span>t\u00e9s <span class=\"_ _b\"></span>mises <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u00e9qu<span class=\"_ _1\"></span>ivalence <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>\u00e9limin\u00e9s <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>contrep<span class=\"_ _1\"></span>artie des <span class=\"_ _b\"></span>titres <span class=\"_ _16\"></span>mi<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>\u00e9quivalence <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>concurrenc<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>parts <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _b\"></span>du<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>l\u2019entreprise. <span class=\"_ _16\"></span>Les <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ertes <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt \u00e9limin\u00e9es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>m\u00eame <span class=\"_ _0\"></span>fa\u00e7on <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>les ga<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>ns, <span class=\"_ _0\"></span>mais <span class=\"_ _0\"></span>seulem<span class=\"_ _1\"></span>ent <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mesure <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _0\"></span>elles <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>repr\u00e9sent<span class=\"_ _1\"></span>atives d\u2019une perte de valeur<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Lorsque la <span class=\"_ _1\"></span>quote-part<span class=\"_ _1\"></span> du G<span class=\"_ _1\"></span>roupe <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>les pertes <span class=\"_ _1\"></span>d\u2019une entr<span class=\"_ _1\"></span>eprise <span class=\"_ _1\"></span>associ\u00e9e <span class=\"_ _1\"></span>est s<span class=\"_ _1\"></span>up\u00e9rieure <span class=\"_ _1\"></span>\u00e0 ses <span class=\"_ _1\"></span>int\u00e9r\u00eats <span class=\"_ _1\"></span>dans celle-ci, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>comptable <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>titres <span class=\"_ _0\"></span>mis <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>\u00e9quivalence <span class=\"_ _0\"></span>est <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _1\"></span>duite <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>z\u00e9ro<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>cesse <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>omptabiliser<span class=\"_ _1\"></span> sa quote-p<span class=\"_ _1\"></span>art d<span class=\"_ _1\"></span>ans <span class=\"_ _1\"></span>les pert<span class=\"_ _1\"></span>es ul<span class=\"_ _1\"></span>t\u00e9rieures, <span class=\"_ _1\"></span>sauf<span class=\"_ _1\"></span> dans <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mesure <span class=\"_ _1\"></span>o\u00f9 <span class=\"_ _1\"></span>il a<span class=\"_ _1\"></span> une<span class=\"_ _1\"></span> obligat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>l\u00e9gale <span class=\"_ _1\"></span>ou impl<span class=\"_ _1\"></span>icite <span class=\"_ _1\"></span>envers l\u2019entreprise associ\u00e9<span class=\"_ _1\"></span>e ou a effectu\u00e9 un paiemen<span class=\"_ _1\"></span>t pour son compte. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Lorsque <span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>activit\u00e9s <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _b\"></span>entit\u00e9 <span class=\"_ _b\"></span>mise <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>\u00e9quivalenc<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ature <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>\u00e9rationnelle <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>olongeme<span class=\"_ _1\"></span>nt de  l\u2019activit\u00e9  du  Groupe,  la  quote<span class=\"_ _1\"></span>-p<span class=\"_ _1\"></span>art  de  r\u00e9sultat  r<span class=\"_ _1\"></span>elative  \u00e0  cette  entit\u00e9  est <span class=\"_ _12\"> </span>pr\u00e9sent\u00e9e  apr\u00e8s  le  r\u00e9sult<span class=\"_ _1\"></span>at op\u00e9rationnel courant.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>La liste des soci\u00e9t\u00e9s c<span class=\"_ _1\"></span>onsolid\u00e9es est pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9e en not<span class=\"_ _1\"></span>e 35.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-50": {
   "value": "Entreprises associ\u00e9<span class=\"_ _1\"></span>es<span class=\"ff1\"> </span>Les <span class=\"_ _4\"> </span>entreprises <span class=\"_ _4\"> </span>associ\u00e9es <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>entit\u00e9s <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>lesquelles <span class=\"_ _4\"> </span>le <span class=\"_ _4\"></span>Groupe <span class=\"_ _4\"> </span>exerce <span class=\"_ _4\"> </span>une <span class=\"_ _4\"> </span>influence <span class=\"_ _4\"> </span>notable <span class=\"_ _4\"> </span>sur <span class=\"_ _4\"> </span>les politiques financi\u00e8res et op\u00e9rationn<span class=\"_ _1\"></span>elles sans en avoir le contr\u00f4le ou le contr\u00f4le conjoint. Une influence notable est <span class=\"_ _1\"></span>pr\u00e9s<span class=\"_ _1\"></span>um\u00e9e <span class=\"_ _b\"></span>exister <span class=\"_ _b\"></span>lors<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>Gro<span class=\"_ _1\"></span>upe <span class=\"_ _b\"></span>d\u00e9tient <span class=\"_ _16\"></span>di<span class=\"_ _0\"></span>rect<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>indirecte<span class=\"_ _1\"></span>ment <span class=\"_ _b\"></span>plus <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>20% <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ote d\u2019une autre entit\u00e9.<span class=\"_ _245\"> </span> <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>r\u00e9s<span class=\"_ _1\"></span>ultats, <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tifs <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>passifs <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>entreprises <span class=\"_ _16\"></span>associ\u00e9es <span class=\"_ _16\"></span>sont <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nt\u00e9gr\u00e9s <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>comptes <span class=\"_ _b\"></span>consolid\u00e9s <span class=\"_ _16\"></span>selon <span class=\"_ _b\"></span>la m\u00e9thode <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>mise <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>\u00e9q<span class=\"_ _1\"></span>uivalence. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>quote<span class=\"_ _1\"></span>-part <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _b\"></span>net <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>oci\u00e9t\u00e9 <span class=\"_ _b\"></span>associ\u00e9e <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t comptabilis\u00e9e sur une <span class=\"_ _0\"></span>ligne distincte \u00ab Quote-part dans l<span class=\"_ _0\"></span>e r\u00e9sultat des <span class=\"_ _0\"></span>soci\u00e9t\u00e9s mises en \u00e9quivalence \u00bb <span class=\"_ _0\"></span>dans le compte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9sultat <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolid\u00e9. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>titres <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>soci<span class=\"_ _1\"></span>\u00e9t\u00e9s <span class=\"_ _1\"></span>mises<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>quivalence <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _b\"></span>comptabilis\u00e9s <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _b\"></span>du co\u00fbt <span class=\"_ _4\"> </span>d\u2019acquisition<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>(incluant<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>fra<span class=\"_ _1\"></span>is <span class=\"_ _4\"> </span>d\u2019acquisitio<span class=\"_ _1\"></span>n), <span class=\"_ _4\"> </span>ajus<span class=\"_ _1\"></span>t\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>quote<span class=\"_ _b\"></span>-part <span class=\"_ _3\"> </span>du <span class=\"_ _4\"> </span>r\u00e9sulta<span class=\"_ _1\"></span>t <span class=\"_ _4\"> </span>global <span class=\"_ _3\"> </span>du <span class=\"_ _4\"> </span>Groupe <span class=\"_ _3\"> </span>de l\u2019entreprise <span class=\"_ _4\"></span>associ\u00e9e <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>iminu\u00e9, <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>cas <span class=\"_ _4\"></span>\u00e9ch\u00e9ant, <span class=\"_ _16\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>dividendes <span class=\"_ _4\"></span>re\u00e7us <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>rtes <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>Le <span class=\"_ _4\"></span>goodwill constat\u00e9  lors <span class=\"_ _12\"> </span>d\u2019une  prise <span class=\"_ _12\"> </span>de  participation <span class=\"_ _12\"> </span>est  inclus<span class=\"_ _1\"></span>  dans  le  m<span class=\"_ _1\"></span>ontant  d<span class=\"_ _1\"></span>es  titres<span class=\"_ _16\"></span>  des  soci\u00e9t\u00e9s  mises <span class=\"_ _12\"> </span>en \u00e9quivalence.<span class=\"ff1\"> </span>Les <span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>ins <span class=\"_ _b\"></span>d\u00e9coulant <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>ansactions <span class=\"_ _b\"></span>avec <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>enti<span class=\"_ _1\"></span>t\u00e9s <span class=\"_ _b\"></span>mises <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u00e9qu<span class=\"_ _1\"></span>ivalence <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>\u00e9limin\u00e9s <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>contrep<span class=\"_ _1\"></span>artie des <span class=\"_ _b\"></span>titres <span class=\"_ _16\"></span>mi<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>\u00e9quivalence <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>concurrenc<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>parts <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _b\"></span>du<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>l\u2019entreprise. <span class=\"_ _16\"></span>Les <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ertes <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt \u00e9limin\u00e9es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>m\u00eame <span class=\"_ _0\"></span>fa\u00e7on <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>les ga<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>ns, <span class=\"_ _0\"></span>mais <span class=\"_ _0\"></span>seulem<span class=\"_ _1\"></span>ent <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mesure <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _0\"></span>elles <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>repr\u00e9sent<span class=\"_ _1\"></span>atives d\u2019une perte de valeur<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Lorsque la <span class=\"_ _1\"></span>quote-part<span class=\"_ _1\"></span> du G<span class=\"_ _1\"></span>roupe <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>les pertes <span class=\"_ _1\"></span>d\u2019une entr<span class=\"_ _1\"></span>eprise <span class=\"_ _1\"></span>associ\u00e9e <span class=\"_ _1\"></span>est s<span class=\"_ _1\"></span>up\u00e9rieure <span class=\"_ _1\"></span>\u00e0 ses <span class=\"_ _1\"></span>int\u00e9r\u00eats <span class=\"_ _1\"></span>dans celle-ci, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>comptable <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>titres <span class=\"_ _0\"></span>mis <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>\u00e9quivalence <span class=\"_ _0\"></span>est <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _1\"></span>duite <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>z\u00e9ro<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>cesse <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>omptabiliser<span class=\"_ _1\"></span> sa quote-p<span class=\"_ _1\"></span>art d<span class=\"_ _1\"></span>ans <span class=\"_ _1\"></span>les pert<span class=\"_ _1\"></span>es ul<span class=\"_ _1\"></span>t\u00e9rieures, <span class=\"_ _1\"></span>sauf<span class=\"_ _1\"></span> dans <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mesure <span class=\"_ _1\"></span>o\u00f9 <span class=\"_ _1\"></span>il a<span class=\"_ _1\"></span> une<span class=\"_ _1\"></span> obligat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>l\u00e9gale <span class=\"_ _1\"></span>ou impl<span class=\"_ _1\"></span>icite <span class=\"_ _1\"></span>envers l\u2019entreprise associ\u00e9<span class=\"_ _1\"></span>e ou a effectu\u00e9 un paiemen<span class=\"_ _1\"></span>t pour son compte. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Lorsque <span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>activit\u00e9s <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _b\"></span>entit\u00e9 <span class=\"_ _b\"></span>mise <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>\u00e9quivalenc<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ature <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>\u00e9rationnelle <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>olongeme<span class=\"_ _1\"></span>nt de  l\u2019activit\u00e9  du  Groupe,  la  quote<span class=\"_ _1\"></span>-p<span class=\"_ _1\"></span>art  de  r\u00e9sultat  r<span class=\"_ _1\"></span>elative  \u00e0  cette  entit\u00e9  est <span class=\"_ _12\"> </span>pr\u00e9sent\u00e9e  apr\u00e8s  le  r\u00e9sult<span class=\"_ _1\"></span>at op\u00e9rationnel courant.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>La liste des soci\u00e9t\u00e9s c<span class=\"_ _1\"></span>onsolid\u00e9es est pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9e en not<span class=\"_ _1\"></span>e 35.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-49": {
   "value": "Entreprises associ\u00e9<span class=\"_ _1\"></span>es<span class=\"ff1\"> </span>Les <span class=\"_ _4\"> </span>entreprises <span class=\"_ _4\"> </span>associ\u00e9es <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>entit\u00e9s <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>lesquelles <span class=\"_ _4\"> </span>le <span class=\"_ _4\"></span>Groupe <span class=\"_ _4\"> </span>exerce <span class=\"_ _4\"> </span>une <span class=\"_ _4\"> </span>influence <span class=\"_ _4\"> </span>notable <span class=\"_ _4\"> </span>sur <span class=\"_ _4\"> </span>les politiques financi\u00e8res et op\u00e9rationn<span class=\"_ _1\"></span>elles sans en avoir le contr\u00f4le ou le contr\u00f4le conjoint. Une influence notable est <span class=\"_ _1\"></span>pr\u00e9s<span class=\"_ _1\"></span>um\u00e9e <span class=\"_ _b\"></span>exister <span class=\"_ _b\"></span>lors<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>Gro<span class=\"_ _1\"></span>upe <span class=\"_ _b\"></span>d\u00e9tient <span class=\"_ _16\"></span>di<span class=\"_ _0\"></span>rect<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>indirecte<span class=\"_ _1\"></span>ment <span class=\"_ _b\"></span>plus <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>20% <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ote d\u2019une autre entit\u00e9.<span class=\"_ _245\"> </span> <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>r\u00e9s<span class=\"_ _1\"></span>ultats, <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tifs <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>passifs <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>entreprises <span class=\"_ _16\"></span>associ\u00e9es <span class=\"_ _16\"></span>sont <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nt\u00e9gr\u00e9s <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>comptes <span class=\"_ _b\"></span>consolid\u00e9s <span class=\"_ _16\"></span>selon <span class=\"_ _b\"></span>la m\u00e9thode <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>mise <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>\u00e9q<span class=\"_ _1\"></span>uivalence. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>quote<span class=\"_ _1\"></span>-part <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _b\"></span>net <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>oci\u00e9t\u00e9 <span class=\"_ _b\"></span>associ\u00e9e <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t comptabilis\u00e9e sur une <span class=\"_ _0\"></span>ligne distincte \u00ab Quote-part dans l<span class=\"_ _0\"></span>e r\u00e9sultat des <span class=\"_ _0\"></span>soci\u00e9t\u00e9s mises en \u00e9quivalence \u00bb <span class=\"_ _0\"></span>dans le compte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9sultat <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolid\u00e9. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>titres <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>soci<span class=\"_ _1\"></span>\u00e9t\u00e9s <span class=\"_ _1\"></span>mises<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>quivalence <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _b\"></span>comptabilis\u00e9s <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _b\"></span>du co\u00fbt <span class=\"_ _4\"> </span>d\u2019acquisition<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>(incluant<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>fra<span class=\"_ _1\"></span>is <span class=\"_ _4\"> </span>d\u2019acquisitio<span class=\"_ _1\"></span>n), <span class=\"_ _4\"> </span>ajus<span class=\"_ _1\"></span>t\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>quote<span class=\"_ _b\"></span>-part <span class=\"_ _3\"> </span>du <span class=\"_ _4\"> </span>r\u00e9sulta<span class=\"_ _1\"></span>t <span class=\"_ _4\"> </span>global <span class=\"_ _3\"> </span>du <span class=\"_ _4\"> </span>Groupe <span class=\"_ _3\"> </span>de l\u2019entreprise <span class=\"_ _4\"></span>associ\u00e9e <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>iminu\u00e9, <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>cas <span class=\"_ _4\"></span>\u00e9ch\u00e9ant, <span class=\"_ _16\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>dividendes <span class=\"_ _4\"></span>re\u00e7us <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>rtes <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>Le <span class=\"_ _4\"></span>goodwill constat\u00e9  lors <span class=\"_ _12\"> </span>d\u2019une  prise <span class=\"_ _12\"> </span>de  participation <span class=\"_ _12\"> </span>est  inclus<span class=\"_ _1\"></span>  dans  le  m<span class=\"_ _1\"></span>ontant  d<span class=\"_ _1\"></span>es  titres<span class=\"_ _16\"></span>  des  soci\u00e9t\u00e9s  mises <span class=\"_ _12\"> </span>en \u00e9quivalence.<span class=\"ff1\"> </span>Les <span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>ins <span class=\"_ _b\"></span>d\u00e9coulant <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>ansactions <span class=\"_ _b\"></span>avec <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>enti<span class=\"_ _1\"></span>t\u00e9s <span class=\"_ _b\"></span>mises <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u00e9qu<span class=\"_ _1\"></span>ivalence <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>\u00e9limin\u00e9s <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>contrep<span class=\"_ _1\"></span>artie des <span class=\"_ _b\"></span>titres <span class=\"_ _16\"></span>mi<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>\u00e9quivalence <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>concurrenc<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>parts <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _b\"></span>du<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>l\u2019entreprise. <span class=\"_ _16\"></span>Les <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ertes <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt \u00e9limin\u00e9es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>m\u00eame <span class=\"_ _0\"></span>fa\u00e7on <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>les ga<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>ns, <span class=\"_ _0\"></span>mais <span class=\"_ _0\"></span>seulem<span class=\"_ _1\"></span>ent <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mesure <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _0\"></span>elles <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>repr\u00e9sent<span class=\"_ _1\"></span>atives d\u2019une perte de valeur<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Lorsque la <span class=\"_ _1\"></span>quote-part<span class=\"_ _1\"></span> du G<span class=\"_ _1\"></span>roupe <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>les pertes <span class=\"_ _1\"></span>d\u2019une entr<span class=\"_ _1\"></span>eprise <span class=\"_ _1\"></span>associ\u00e9e <span class=\"_ _1\"></span>est s<span class=\"_ _1\"></span>up\u00e9rieure <span class=\"_ _1\"></span>\u00e0 ses <span class=\"_ _1\"></span>int\u00e9r\u00eats <span class=\"_ _1\"></span>dans celle-ci, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>comptable <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>titres <span class=\"_ _0\"></span>mis <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>\u00e9quivalence <span class=\"_ _0\"></span>est <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _1\"></span>duite <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>z\u00e9ro<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>cesse <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>omptabiliser<span class=\"_ _1\"></span> sa quote-p<span class=\"_ _1\"></span>art d<span class=\"_ _1\"></span>ans <span class=\"_ _1\"></span>les pert<span class=\"_ _1\"></span>es ul<span class=\"_ _1\"></span>t\u00e9rieures, <span class=\"_ _1\"></span>sauf<span class=\"_ _1\"></span> dans <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mesure <span class=\"_ _1\"></span>o\u00f9 <span class=\"_ _1\"></span>il a<span class=\"_ _1\"></span> une<span class=\"_ _1\"></span> obligat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>l\u00e9gale <span class=\"_ _1\"></span>ou impl<span class=\"_ _1\"></span>icite <span class=\"_ _1\"></span>envers l\u2019entreprise associ\u00e9<span class=\"_ _1\"></span>e ou a effectu\u00e9 un paiemen<span class=\"_ _1\"></span>t pour son compte. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Lorsque <span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>activit\u00e9s <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _b\"></span>entit\u00e9 <span class=\"_ _b\"></span>mise <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>\u00e9quivalenc<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ature <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>\u00e9rationnelle <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>olongeme<span class=\"_ _1\"></span>nt de  l\u2019activit\u00e9  du  Groupe,  la  quote<span class=\"_ _1\"></span>-p<span class=\"_ _1\"></span>art  de  r\u00e9sultat  r<span class=\"_ _1\"></span>elative  \u00e0  cette  entit\u00e9  est <span class=\"_ _12\"> </span>pr\u00e9sent\u00e9e  apr\u00e8s  le  r\u00e9sult<span class=\"_ _1\"></span>at op\u00e9rationnel courant.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>La liste des soci\u00e9t\u00e9s c<span class=\"_ _1\"></span>onsolid\u00e9es est pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9e en not<span class=\"_ _1\"></span>e 35.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "Entreprises associ\u00e9<span class=\"_ _1\"></span>es<span class=\"ff1\"> </span>Les <span class=\"_ _4\"> </span>entreprises <span class=\"_ _4\"> </span>associ\u00e9es <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>entit\u00e9s <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>lesquelles <span class=\"_ _4\"> </span>le <span class=\"_ _4\"></span>Groupe <span class=\"_ _4\"> </span>exerce <span class=\"_ _4\"> </span>une <span class=\"_ _4\"> </span>influence <span class=\"_ _4\"> </span>notable <span class=\"_ _4\"> </span>sur <span class=\"_ _4\"> </span>les politiques financi\u00e8res et op\u00e9rationn<span class=\"_ _1\"></span>elles sans en avoir le contr\u00f4le ou le contr\u00f4le conjoint. Une influence notable est <span class=\"_ _1\"></span>pr\u00e9s<span class=\"_ _1\"></span>um\u00e9e <span class=\"_ _b\"></span>exister <span class=\"_ _b\"></span>lors<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>Gro<span class=\"_ _1\"></span>upe <span class=\"_ _b\"></span>d\u00e9tient <span class=\"_ _16\"></span>di<span class=\"_ _0\"></span>rect<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>indirecte<span class=\"_ _1\"></span>ment <span class=\"_ _b\"></span>plus <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>20% <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ote d\u2019une autre entit\u00e9.<span class=\"_ _245\"> </span> <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>r\u00e9s<span class=\"_ _1\"></span>ultats, <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tifs <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>passifs <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>entreprises <span class=\"_ _16\"></span>associ\u00e9es <span class=\"_ _16\"></span>sont <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nt\u00e9gr\u00e9s <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>comptes <span class=\"_ _b\"></span>consolid\u00e9s <span class=\"_ _16\"></span>selon <span class=\"_ _b\"></span>la m\u00e9thode <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>mise <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>\u00e9q<span class=\"_ _1\"></span>uivalence. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>quote<span class=\"_ _1\"></span>-part <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _b\"></span>net <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>oci\u00e9t\u00e9 <span class=\"_ _b\"></span>associ\u00e9e <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t comptabilis\u00e9e sur une <span class=\"_ _0\"></span>ligne distincte \u00ab Quote-part dans l<span class=\"_ _0\"></span>e r\u00e9sultat des <span class=\"_ _0\"></span>soci\u00e9t\u00e9s mises en \u00e9quivalence \u00bb <span class=\"_ _0\"></span>dans le compte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9sultat <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolid\u00e9. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>titres <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>soci<span class=\"_ _1\"></span>\u00e9t\u00e9s <span class=\"_ _1\"></span>mises<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>quivalence <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _b\"></span>comptabilis\u00e9s <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _b\"></span>du co\u00fbt <span class=\"_ _4\"> </span>d\u2019acquisition<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>(incluant<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>fra<span class=\"_ _1\"></span>is <span class=\"_ _4\"> </span>d\u2019acquisitio<span class=\"_ _1\"></span>n), <span class=\"_ _4\"> </span>ajus<span class=\"_ _1\"></span>t\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>quote<span class=\"_ _b\"></span>-part <span class=\"_ _3\"> </span>du <span class=\"_ _4\"> </span>r\u00e9sulta<span class=\"_ _1\"></span>t <span class=\"_ _4\"> </span>global <span class=\"_ _3\"> </span>du <span class=\"_ _4\"> </span>Groupe <span class=\"_ _3\"> </span>de l\u2019entreprise <span class=\"_ _4\"></span>associ\u00e9e <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>iminu\u00e9, <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>cas <span class=\"_ _4\"></span>\u00e9ch\u00e9ant, <span class=\"_ _16\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>dividendes <span class=\"_ _4\"></span>re\u00e7us <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>rtes <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>Le <span class=\"_ _4\"></span>goodwill constat\u00e9  lors <span class=\"_ _12\"> </span>d\u2019une  prise <span class=\"_ _12\"> </span>de  participation <span class=\"_ _12\"> </span>est  inclus<span class=\"_ _1\"></span>  dans  le  m<span class=\"_ _1\"></span>ontant  d<span class=\"_ _1\"></span>es  titres<span class=\"_ _16\"></span>  des  soci\u00e9t\u00e9s  mises <span class=\"_ _12\"> </span>en \u00e9quivalence.<span class=\"ff1\"> </span>Les <span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>ins <span class=\"_ _b\"></span>d\u00e9coulant <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>ansactions <span class=\"_ _b\"></span>avec <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>enti<span class=\"_ _1\"></span>t\u00e9s <span class=\"_ _b\"></span>mises <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u00e9qu<span class=\"_ _1\"></span>ivalence <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>\u00e9limin\u00e9s <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>contrep<span class=\"_ _1\"></span>artie des <span class=\"_ _b\"></span>titres <span class=\"_ _16\"></span>mi<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>\u00e9quivalence <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>concurrenc<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>parts <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _b\"></span>du<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>l\u2019entreprise. <span class=\"_ _16\"></span>Les <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ertes <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt \u00e9limin\u00e9es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>m\u00eame <span class=\"_ _0\"></span>fa\u00e7on <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>les ga<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>ns, <span class=\"_ _0\"></span>mais <span class=\"_ _0\"></span>seulem<span class=\"_ _1\"></span>ent <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mesure <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _0\"></span>elles <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>pas <span class=\"_ _0\"></span>repr\u00e9sent<span class=\"_ _1\"></span>atives d\u2019une perte de valeur<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Lorsque la <span class=\"_ _1\"></span>quote-part<span class=\"_ _1\"></span> du G<span class=\"_ _1\"></span>roupe <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>les pertes <span class=\"_ _1\"></span>d\u2019une entr<span class=\"_ _1\"></span>eprise <span class=\"_ _1\"></span>associ\u00e9e <span class=\"_ _1\"></span>est s<span class=\"_ _1\"></span>up\u00e9rieure <span class=\"_ _1\"></span>\u00e0 ses <span class=\"_ _1\"></span>int\u00e9r\u00eats <span class=\"_ _1\"></span>dans celle-ci, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>comptable <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>titres <span class=\"_ _0\"></span>mis <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>\u00e9quivalence <span class=\"_ _0\"></span>est <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _1\"></span>duite <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>z\u00e9ro<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>cesse <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>omptabiliser<span class=\"_ _1\"></span> sa quote-p<span class=\"_ _1\"></span>art d<span class=\"_ _1\"></span>ans <span class=\"_ _1\"></span>les pert<span class=\"_ _1\"></span>es ul<span class=\"_ _1\"></span>t\u00e9rieures, <span class=\"_ _1\"></span>sauf<span class=\"_ _1\"></span> dans <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mesure <span class=\"_ _1\"></span>o\u00f9 <span class=\"_ _1\"></span>il a<span class=\"_ _1\"></span> une<span class=\"_ _1\"></span> obligat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>l\u00e9gale <span class=\"_ _1\"></span>ou impl<span class=\"_ _1\"></span>icite <span class=\"_ _1\"></span>envers l\u2019entreprise associ\u00e9<span class=\"_ _1\"></span>e ou a effectu\u00e9 un paiemen<span class=\"_ _1\"></span>t pour son compte. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Lorsque <span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>activit\u00e9s <span class=\"_ _b\"></span>d\u2019une <span class=\"_ _b\"></span>entit\u00e9 <span class=\"_ _b\"></span>mise <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>\u00e9quivalenc<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ature <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>\u00e9rationnelle <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>olongeme<span class=\"_ _1\"></span>nt de  l\u2019activit\u00e9  du  Groupe,  la  quote<span class=\"_ _1\"></span>-p<span class=\"_ _1\"></span>art  de  r\u00e9sultat  r<span class=\"_ _1\"></span>elative  \u00e0  cette  entit\u00e9  est <span class=\"_ _12\"> </span>pr\u00e9sent\u00e9e  apr\u00e8s  le  r\u00e9sult<span class=\"_ _1\"></span>at op\u00e9rationnel courant.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>La liste des soci\u00e9t\u00e9s c<span class=\"_ _1\"></span>onsolid\u00e9es est pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9e en not<span class=\"_ _1\"></span>e 35.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-148": {
   "value": "3.4 Conversion de de<span class=\"_ _1\"></span>vises<span class=\"ff3\"> </span>Les \u00e9tats financiers<span class=\"_ _1\"></span> consolid\u00e9s sont <span class=\"_ _1\"></span>pr\u00e9sent\u00e9s en euro<span class=\"_ _1\"></span>s, devise fonctionn<span class=\"_ _1\"></span>elle de la Soc<span class=\"_ _1\"></span>i\u00e9t\u00e9.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Conversion des <span class=\"_ _1\"></span>\u00e9tats financ<span class=\"_ _1\"></span>iers des soci\u00e9t\u00e9s \u00e9trang\u00e8r<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les \u00e9tats <span class=\"_ _1\"></span>financiers <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>hacune d<span class=\"_ _1\"></span>es soc<span class=\"_ _1\"></span>i\u00e9t\u00e9s conso<span class=\"_ _1\"></span>lid\u00e9es du <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>sont pr\u00e9p<span class=\"_ _1\"></span>ar\u00e9s <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>leur propre<span class=\"_ _1\"></span> monna<span class=\"_ _1\"></span>ie fonctionnelle, <span class=\"_ _1\"></span>c\u2019est-<span class=\"_ _1\"></span>\u00e0-dire <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ans <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>monna<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l\u2019enviro<span class=\"_ _1\"></span>nnement <span class=\"_ _1\"></span>\u00e9conomiq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>principal <span class=\"_ _1\"></span>dans <span class=\"_ _b\"></span>lequel <span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> op<span class=\"_ _1\"></span>\u00e8re <span class=\"_ _1\"></span>et qui correspond, en g\u00e9n\u00e9ral, \u00e0 la monnaie<span class=\"_ _1\"></span> locale. T<span class=\"_ _6\"></span>oute<span class=\"_ _1\"></span>s ses op\u00e9rations financi\u00e8res sont ensuite \u00e9valu\u00e9es dans cette devise.<span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>\u00e9<span class=\"_ _1\"></span>tats <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>inanciers<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>entit\u00e9s <span class=\"_ _b\"></span>consolid<span class=\"_ _1\"></span>\u00e9es <span class=\"_ _16\"></span>ayant <span class=\"_ _b\"></span>une <span class=\"_ _16\"></span>monnaie <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>onctionnelle<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>utre <span class=\"_ _16\"></span>que <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>\u2019euro <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _16\"></span>convertis selon la m\u00e9thode d<span class=\"_ _1\"></span>u cours de cl\u00f4ture d<span class=\"_ _1\"></span>e l\u2019exercice :<span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _16\"></span>actifs <span class=\"_ _4\"> </span>et <span class=\"_ _16\"></span>passifs, <span class=\"_ _4\"></span>y <span class=\"_ _16\"></span>compris <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _4\"></span>Goodwill <span class=\"_ _16\"></span>et <span class=\"_ _4\"> </span>les <span class=\"_ _16\"></span>ajustements <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>juste <span class=\"_ _4\"></span>valeur <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>ns <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>cadre <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>la </span></span>comptabilit\u00e9 d\u2019acquisit<span class=\"_ _1\"></span>ion, sont convertis en <span class=\"_ _1\"></span>euros au c<span class=\"_ _1\"></span>ours de cl\u00f4ture de l\u2019ex<span class=\"_ _1\"></span>ercice ;<span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _1\"></span>\u00e9l\u00e9ments <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>compte <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>r\u00e9sultat <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>lux <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tr\u00e9<span class=\"_ _1\"></span>sorerie <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onvertis <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>euros <span class=\"_ _1\"></span>au <span class=\"_ _b\"></span>cours <span class=\"_ _1\"></span>moye<span class=\"_ _1\"></span>n </span></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _16\"></span>p\u00e9r<span class=\"_ _1\"></span>iode<span class=\"ff1\"> </span>lors<span class=\"_ _1\"></span>que <span class=\"_ _4\"> </span>ce <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ours <span class=\"_ _4\"> </span>moyen <span class=\"_ _4\"> </span>est <span class=\"_ _4\"></span>une <span class=\"_ _4\"></span>valeur <span class=\"_ _4\"></span>approch\u00e9e <span class=\"_ _4\"></span>du <span class=\"_ _4\"></span>cours <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>change <span class=\"_ _16\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>date <span class=\"_ _16\"></span>de transaction en l\u2019absenc<span class=\"_ _1\"></span>e de fluctuations<span class=\"_ _1\"></span> significatives a<span class=\"_ _1\"></span>u cou<span class=\"_ _1\"></span>rs de la <span class=\"_ _1\"></span>p\u00e9riode. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>T<span class=\"_ _9\"></span>outes <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>dif<span class=\"_ _0\"></span>f\u00e9rences<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onversion <span class=\"_ _16\"></span>r\u00e9sultant <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolidation <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>filia<span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>\u00e9trang\u00e8r<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9es dans <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>autres <span class=\"_ _3\"> </span>\u00e9l\u00e9ments <span class=\"_ _3\"> </span>du <span class=\"_ _3\"> </span>r\u00e9sultat <span class=\"_ _3\"> </span>global <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>usceptibles <span class=\"_ _3\"> </span>d\u2019\u00eatre <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>eclass\u00e9s <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>r\u00e9sultat <span class=\"_ _3\"> </span>sur <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>ligne <span class=\"_ _f\"> </span><span class=\"ff7\">Ecart <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> </span>conversion<span class=\"ff4\"> et enreg<span class=\"_ _1\"></span>istr\u00e9es dans l<span class=\"_ _1\"></span>a rubrique <span class=\"_ _1\"></span></span>R\u00e9serves <span class=\"_ _1\"></span>de conversion<span class=\"ff4\"> d<span class=\"_ _1\"></span>es capitaux<span class=\"_ _1\"></span> propres consolid\u00e9s. <span class=\"_ _b\"></span><span class=\"ff1\"> </span></span>Lors <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>cess<span class=\"_ _1\"></span>ion <span class=\"_ _2\"></span>d\u2019une <span class=\"_ _0\"></span>entit\u00e9 <span class=\"_ _2\"></span>\u00e9tra<span class=\"_ _1\"></span>ng\u00e8re, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>montant <span class=\"_ _0\"></span>cumul\u00e9 <span class=\"_ _2\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00e9carts<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>conversion <span class=\"_ _0\"></span>dans <span class=\"_ _2\"></span>les <span class=\"_ _0\"></span>capitaux <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>pres relatifs \u00e0 cette <span class=\"_ _0\"></span>entit\u00e9 est repris au<span class=\"_ _0\"></span> compte de r\u00e9sultat. <span class=\"_ _0\"></span>Si le groupe c\u00e8de <span class=\"_ _0\"></span>une partie de sa <span class=\"_ _0\"></span>participat<span class=\"_ _1\"></span>ion dans <span class=\"_ _0\"></span>une<span class=\"_ _1\"></span> filiale <span class=\"_ _0\"></span>tout en <span class=\"_ _0\"></span>conservant le <span class=\"_ _0\"></span>contr\u00f4le, la <span class=\"_ _0\"></span>part <span class=\"_ _0\"></span>corresp<span class=\"_ _1\"></span>ondante <span class=\"_ _0\"></span>du montant <span class=\"_ _0\"></span>cumul\u00e9 est <span class=\"_ _0\"></span>r\u00e9attribu\u00e9e \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>participa<span class=\"_ _1\"></span>tion ne <span class=\"_ _4\"> </span>donn<span class=\"_ _1\"></span>ant <span class=\"_ _3\"> </span>pas <span class=\"_ _3\"> </span>le <span class=\"_ _3\"> </span>contr\u00f4le. <span class=\"_ _3\"> </span>Lorsque <span class=\"_ _3\"> </span>le<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>gro<span class=\"_ _1\"></span>upe <span class=\"_ _3\"> </span>ne <span class=\"_ _3\"> </span>c\u00e8de <span class=\"_ _3\"> </span>qu'une <span class=\"_ _3\"> </span>partie <span class=\"_ _3\"> </span>d'une <span class=\"_ _3\"> </span>entreprise<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>as<span class=\"_ _1\"></span>soci\u00e9e <span class=\"_ _3\"> </span>ou <span class=\"_ _3\"> </span>d'une<span class=\"_ _1\"></span> coentreprise <span class=\"_ _11\"> </span>tout <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>onservant <span class=\"_ _11\"> </span>une <span class=\"_ _3\"> </span>influence <span class=\"_ _11\"> </span>notable <span class=\"_ _3\"> </span>ou <span class=\"_ _11\"> </span>un <span class=\"_ _3\"> </span>contr<span class=\"_ _b\"></span>\u00f4le <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>onjoint, <span class=\"_ _11\"> </span>la <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>art <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>orrespondante <span class=\"_ _11\"> </span>du montant <span class=\"_ _0\"></span>cumu<span class=\"_ _1\"></span>l\u00e9 <span class=\"_ _0\"></span>est reclass\u00e9e <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>r\u00e9sulta<span class=\"_ _1\"></span>t. <span class=\"_ _0\"></span>Lors d\u2019une <span class=\"_ _0\"></span>acquisition par <span class=\"_ _0\"></span>\u00e9tapes d\u2019une <span class=\"_ _0\"></span>entit\u00e9 <span class=\"_ _0\"></span>avec prise <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contr<span class=\"_ _1\"></span>\u00f4le, le <span class=\"_ _1\"></span>montant <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>mul\u00e9 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>\u00e9car<span class=\"_ _1\"></span>ts <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>convers<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>dans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>capitaux <span class=\"_ _1\"></span>propres <span class=\"_ _b\"></span>relatifs <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ette <span class=\"_ _1\"></span>entit\u00e9 <span class=\"_ _1\"></span>ava<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ise <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e contr\u00f4le est recycl\u00e9 au c<span class=\"_ _1\"></span>ompte de r\u00e9sultat.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Conversion des op\u00e9ra<span class=\"_ _1\"></span>tions en d<span class=\"_ _1\"></span>evises \u00e9trang\u00e8res<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les op\u00e9rations libell\u00e9es en devises \u00e9trang\u00e8res sont converties dans les devises fonctionnelles respectives des<span class=\"_ _1\"></span> soci\u00e9t\u00e9s du Groupe e<span class=\"_ _1\"></span>n appliquant le taux d<span class=\"_ _1\"></span>e change a<span class=\"_ _1\"></span>pplicable \u00e0 la date d<span class=\"_ _1\"></span>e l\u2019op\u00e9ration. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u00c0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cl\u00f4t<span class=\"_ _1\"></span>ure, <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>actifs <span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>passifs <span class=\"_ _b\"></span>mon\u00e9taires <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onv<span class=\"_ _1\"></span>ertis <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>taux<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ange <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cl\u00f4ture. <span class=\"_ _b\"></span>Les <span class=\"_ _1\"></span>actifs<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>passif<span class=\"_ _1\"></span>s non mon\u00e9taires \u00e9valu\u00e9s \u00e0 leur juste valeur en devises \u00e9trang\u00e8res sont convertis dans la monnaie fonctionnelle au <span class=\"_ _16\"></span>t<span class=\"_ _1\"></span>aux <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>change<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>vi<span class=\"_ _1\"></span>gueur <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>date <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>d\u00e9termi<span class=\"_ _1\"></span>nation <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _4\"> </span>juste <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leur<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>L<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>\u00e9l\u00e9ments <span class=\"_ _16\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>m<span class=\"_ _1\"></span>on\u00e9taires<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "3.4 Conversion de de<span class=\"_ _1\"></span>vises<span class=\"ff3\"> </span>Les \u00e9tats financiers<span class=\"_ _1\"></span> consolid\u00e9s sont <span class=\"_ _1\"></span>pr\u00e9sent\u00e9s en euro<span class=\"_ _1\"></span>s, devise fonctionn<span class=\"_ _1\"></span>elle de la Soc<span class=\"_ _1\"></span>i\u00e9t\u00e9.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Conversion des <span class=\"_ _1\"></span>\u00e9tats financ<span class=\"_ _1\"></span>iers des soci\u00e9t\u00e9s \u00e9trang\u00e8r<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les \u00e9tats <span class=\"_ _1\"></span>financiers <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>hacune d<span class=\"_ _1\"></span>es soc<span class=\"_ _1\"></span>i\u00e9t\u00e9s conso<span class=\"_ _1\"></span>lid\u00e9es du <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>sont pr\u00e9p<span class=\"_ _1\"></span>ar\u00e9s <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>leur propre<span class=\"_ _1\"></span> monna<span class=\"_ _1\"></span>ie fonctionnelle, <span class=\"_ _1\"></span>c\u2019est-<span class=\"_ _1\"></span>\u00e0-dire <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ans <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>monna<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l\u2019enviro<span class=\"_ _1\"></span>nnement <span class=\"_ _1\"></span>\u00e9conomiq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>principal <span class=\"_ _1\"></span>dans <span class=\"_ _b\"></span>lequel <span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> op<span class=\"_ _1\"></span>\u00e8re <span class=\"_ _1\"></span>et qui correspond, en g\u00e9n\u00e9ral, \u00e0 la monnaie<span class=\"_ _1\"></span> locale. T<span class=\"_ _6\"></span>oute<span class=\"_ _1\"></span>s ses op\u00e9rations financi\u00e8res sont ensuite \u00e9valu\u00e9es dans cette devise.<span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>\u00e9<span class=\"_ _1\"></span>tats <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>inanciers<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>entit\u00e9s <span class=\"_ _b\"></span>consolid<span class=\"_ _1\"></span>\u00e9es <span class=\"_ _16\"></span>ayant <span class=\"_ _b\"></span>une <span class=\"_ _16\"></span>monnaie <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>onctionnelle<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>utre <span class=\"_ _16\"></span>que <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>\u2019euro <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _16\"></span>convertis selon la m\u00e9thode d<span class=\"_ _1\"></span>u cours de cl\u00f4ture d<span class=\"_ _1\"></span>e l\u2019exercice :<span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _16\"></span>actifs <span class=\"_ _4\"> </span>et <span class=\"_ _16\"></span>passifs, <span class=\"_ _4\"></span>y <span class=\"_ _16\"></span>compris <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _4\"></span>Goodwill <span class=\"_ _16\"></span>et <span class=\"_ _4\"> </span>les <span class=\"_ _16\"></span>ajustements <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>juste <span class=\"_ _4\"></span>valeur <span class=\"_ _4\"></span>da<span class=\"_ _0\"></span>ns <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>cadre <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>la </span></span>comptabilit\u00e9 d\u2019acquisit<span class=\"_ _1\"></span>ion, sont convertis en <span class=\"_ _1\"></span>euros au c<span class=\"_ _1\"></span>ours de cl\u00f4ture de l\u2019ex<span class=\"_ _1\"></span>ercice ;<span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _1\"></span>\u00e9l\u00e9ments <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>compte <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>r\u00e9sultat <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>lux <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tr\u00e9<span class=\"_ _1\"></span>sorerie <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onvertis <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>euros <span class=\"_ _1\"></span>au <span class=\"_ _b\"></span>cours <span class=\"_ _1\"></span>moye<span class=\"_ _1\"></span>n </span></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _16\"></span>p\u00e9r<span class=\"_ _1\"></span>iode<span class=\"ff1\"> </span>lors<span class=\"_ _1\"></span>que <span class=\"_ _4\"> </span>ce <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ours <span class=\"_ _4\"> </span>moyen <span class=\"_ _4\"> </span>est <span class=\"_ _4\"></span>une <span class=\"_ _4\"></span>valeur <span class=\"_ _4\"></span>approch\u00e9e <span class=\"_ _4\"></span>du <span class=\"_ _4\"></span>cours <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>change <span class=\"_ _16\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>date <span class=\"_ _16\"></span>de transaction en l\u2019absenc<span class=\"_ _1\"></span>e de fluctuations<span class=\"_ _1\"></span> significatives a<span class=\"_ _1\"></span>u cou<span class=\"_ _1\"></span>rs de la <span class=\"_ _1\"></span>p\u00e9riode. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>T<span class=\"_ _9\"></span>outes <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>dif<span class=\"_ _0\"></span>f\u00e9rences<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onversion <span class=\"_ _16\"></span>r\u00e9sultant <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolidation <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>filia<span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>\u00e9trang\u00e8r<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9es dans <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>autres <span class=\"_ _3\"> </span>\u00e9l\u00e9ments <span class=\"_ _3\"> </span>du <span class=\"_ _3\"> </span>r\u00e9sultat <span class=\"_ _3\"> </span>global <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>usceptibles <span class=\"_ _3\"> </span>d\u2019\u00eatre <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>eclass\u00e9s <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>r\u00e9sultat <span class=\"_ _3\"> </span>sur <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>ligne <span class=\"_ _f\"> </span><span class=\"ff7\">Ecart <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> </span>conversion<span class=\"ff4\"> et enreg<span class=\"_ _1\"></span>istr\u00e9es dans l<span class=\"_ _1\"></span>a rubrique <span class=\"_ _1\"></span></span>R\u00e9serves <span class=\"_ _1\"></span>de conversion<span class=\"ff4\"> d<span class=\"_ _1\"></span>es capitaux<span class=\"_ _1\"></span> propres consolid\u00e9s. <span class=\"_ _b\"></span><span class=\"ff1\"> </span></span>Lors <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>cess<span class=\"_ _1\"></span>ion <span class=\"_ _2\"></span>d\u2019une <span class=\"_ _0\"></span>entit\u00e9 <span class=\"_ _2\"></span>\u00e9tra<span class=\"_ _1\"></span>ng\u00e8re, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>montant <span class=\"_ _0\"></span>cumul\u00e9 <span class=\"_ _2\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00e9carts<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>conversion <span class=\"_ _0\"></span>dans <span class=\"_ _2\"></span>les <span class=\"_ _0\"></span>capitaux <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>pres relatifs \u00e0 cette <span class=\"_ _0\"></span>entit\u00e9 est repris au<span class=\"_ _0\"></span> compte de r\u00e9sultat. <span class=\"_ _0\"></span>Si le groupe c\u00e8de <span class=\"_ _0\"></span>une partie de sa <span class=\"_ _0\"></span>participat<span class=\"_ _1\"></span>ion dans <span class=\"_ _0\"></span>une<span class=\"_ _1\"></span> filiale <span class=\"_ _0\"></span>tout en <span class=\"_ _0\"></span>conservant le <span class=\"_ _0\"></span>contr\u00f4le, la <span class=\"_ _0\"></span>part <span class=\"_ _0\"></span>corresp<span class=\"_ _1\"></span>ondante <span class=\"_ _0\"></span>du montant <span class=\"_ _0\"></span>cumul\u00e9 est <span class=\"_ _0\"></span>r\u00e9attribu\u00e9e \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>participa<span class=\"_ _1\"></span>tion ne <span class=\"_ _4\"> </span>donn<span class=\"_ _1\"></span>ant <span class=\"_ _3\"> </span>pas <span class=\"_ _3\"> </span>le <span class=\"_ _3\"> </span>contr\u00f4le. <span class=\"_ _3\"> </span>Lorsque <span class=\"_ _3\"> </span>le<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>gro<span class=\"_ _1\"></span>upe <span class=\"_ _3\"> </span>ne <span class=\"_ _3\"> </span>c\u00e8de <span class=\"_ _3\"> </span>qu'une <span class=\"_ _3\"> </span>partie <span class=\"_ _3\"> </span>d'une <span class=\"_ _3\"> </span>entreprise<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>as<span class=\"_ _1\"></span>soci\u00e9e <span class=\"_ _3\"> </span>ou <span class=\"_ _3\"> </span>d'une<span class=\"_ _1\"></span> coentreprise <span class=\"_ _11\"> </span>tout <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>onservant <span class=\"_ _11\"> </span>une <span class=\"_ _3\"> </span>influence <span class=\"_ _11\"> </span>notable <span class=\"_ _3\"> </span>ou <span class=\"_ _11\"> </span>un <span class=\"_ _3\"> </span>contr<span class=\"_ _b\"></span>\u00f4le <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>onjoint, <span class=\"_ _11\"> </span>la <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>art <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>orrespondante <span class=\"_ _11\"> </span>du montant <span class=\"_ _0\"></span>cumu<span class=\"_ _1\"></span>l\u00e9 <span class=\"_ _0\"></span>est reclass\u00e9e <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>r\u00e9sulta<span class=\"_ _1\"></span>t. <span class=\"_ _0\"></span>Lors d\u2019une <span class=\"_ _0\"></span>acquisition par <span class=\"_ _0\"></span>\u00e9tapes d\u2019une <span class=\"_ _0\"></span>entit\u00e9 <span class=\"_ _0\"></span>avec prise <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contr<span class=\"_ _1\"></span>\u00f4le, le <span class=\"_ _1\"></span>montant <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>mul\u00e9 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>\u00e9car<span class=\"_ _1\"></span>ts <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>convers<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>dans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>capitaux <span class=\"_ _1\"></span>propres <span class=\"_ _b\"></span>relatifs <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ette <span class=\"_ _1\"></span>entit\u00e9 <span class=\"_ _1\"></span>ava<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ise <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e contr\u00f4le est recycl\u00e9 au c<span class=\"_ _1\"></span>ompte de r\u00e9sultat.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Conversion des op\u00e9ra<span class=\"_ _1\"></span>tions en d<span class=\"_ _1\"></span>evises \u00e9trang\u00e8res<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les op\u00e9rations libell\u00e9es en devises \u00e9trang\u00e8res sont converties dans les devises fonctionnelles respectives des<span class=\"_ _1\"></span> soci\u00e9t\u00e9s du Groupe e<span class=\"_ _1\"></span>n appliquant le taux d<span class=\"_ _1\"></span>e change a<span class=\"_ _1\"></span>pplicable \u00e0 la date d<span class=\"_ _1\"></span>e l\u2019op\u00e9ration. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u00c0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cl\u00f4t<span class=\"_ _1\"></span>ure, <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>actifs <span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>passifs <span class=\"_ _b\"></span>mon\u00e9taires <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onv<span class=\"_ _1\"></span>ertis <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>taux<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ange <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cl\u00f4ture. <span class=\"_ _b\"></span>Les <span class=\"_ _1\"></span>actifs<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>passif<span class=\"_ _1\"></span>s non mon\u00e9taires \u00e9valu\u00e9s \u00e0 leur juste valeur en devises \u00e9trang\u00e8res sont convertis dans la monnaie fonctionnelle au <span class=\"_ _16\"></span>t<span class=\"_ _1\"></span>aux <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>change<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>vi<span class=\"_ _1\"></span>gueur <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>date <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>d\u00e9termi<span class=\"_ _1\"></span>nation <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _4\"> </span>juste <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leur<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>L<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>\u00e9l\u00e9ments <span class=\"_ _16\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>m<span class=\"_ _1\"></span>on\u00e9taires<span class=\"_ _245\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "3.5 Recours aux jug<span class=\"_ _1\"></span>ements et estim<span class=\"_ _1\"></span>ations significa<span class=\"_ _1\"></span>tifs<span class=\"_ _1\"></span><span class=\"ff3\"> </span>En  pr\u00e9parant  ces<span class=\"_ _1\"></span>  \u00e9tats  financi<span class=\"_ _1\"></span>ers  consolid\u00e9s, <span class=\"_ _12\"> </span>le  management<span class=\"_ _1\"></span>  a  exerc\u00e9 <span class=\"_ _12\"> </span>des  jugements<span class=\"_ _1\"></span>  et  effectu\u00e9  des estimations <span class=\"_ _16\"></span>ayant <span class=\"_ _4\"></span>un <span class=\"_ _16\"></span>impact <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _16\"></span>l\u2019application <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>m\u00e9thodes <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>omptables<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>Gro<span class=\"_ _1\"></span>upe <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>sur <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span>montants <span class=\"_ _16\"></span>des actifs <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>des <span class=\"_ _4\"> </span>passifs, <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>produits <span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _4\"> </span>charges. <span class=\"_ _4\"> </span>L<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>valeurs <span class=\"_ _4\"></span>r\u00e9elles <span class=\"_ _4\"></span>peuvent <span class=\"_ _4\"></span>\u00eatre <span class=\"_ _16\"></span>diff\u00e9rentes <span class=\"_ _4\"> </span>des <span class=\"_ _16\"></span>v<span class=\"_ _1\"></span>aleurs estim\u00e9es.<span class=\"ff1\"> </span>Les <span class=\"_ _13\"> </span>estimations <span class=\"_ _13\"> </span>e<span class=\"_ _1\"></span>t <span class=\"_ _13\"> </span>les <span class=\"_ _13\"> </span>h<span class=\"_ _1\"></span>ypoth\u00e8ses <span class=\"_ _13\"> </span>sous<span class=\"_ _1\"></span>-jace<span class=\"_ _1\"></span>ntes <span class=\"_ _13\"> </span>sont <span class=\"_ _13\"> </span>r\u00e9<span class=\"_ _1\"></span>examin\u00e9es <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>f<span class=\"_ _1\"></span>a\u00e7on <span class=\"_ _13\"> </span>continue. <span class=\"_ _13\"> </span>L<span class=\"_ _0\"></span>\u2019impact <span class=\"_ _19\"> </span>des changements d\u2019estimat<span class=\"_ _1\"></span>ion est comptabil<span class=\"_ _1\"></span>is\u00e9 de mani\u00e8re prospect<span class=\"_ _1\"></span>ive.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Jugements<span class=\"ff1\"> </span>Les <span class=\"_ _16\"></span>informations <span class=\"_ _16\"></span>relatives <span class=\"_ _16\"></span>aux <span class=\"_ _16\"></span>jugements <span class=\"_ _16\"></span>exerc\u00e9s <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>appliquer <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>m\u00e9<span class=\"_ _1\"></span>thodes <span class=\"_ _16\"></span>comptables <span class=\"_ _16\"></span>ayant <span class=\"_ _16\"></span>l'impact <span class=\"_ _16\"></span>le plus <span class=\"_ _0\"></span>significatif sur <span class=\"_ _0\"></span>les mo<span class=\"_ _0\"></span>nt<span class=\"_ _1\"></span>ants <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>ptabilis\u00e9s <span class=\"_ _0\"></span>dans les <span class=\"_ _0\"></span>\u00e9tats financiers <span class=\"_ _0\"></span>consolid\u00e9s sont <span class=\"_ _0\"></span>incluses dans <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>notes suivantes<span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">D\u00e9termination <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>dur\u00e9e<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>des <span class=\"_ _3\"> </span>contr<span class=\"_ _1\"></span>ats <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>location<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>d\u00e9t<span class=\"_ _1\"></span>erminer <span class=\"_ _3\"> </span>si <span class=\"_ _3\"> </span>le <span class=\"_ _3\"> </span>Groupe <span class=\"_ _3\"> </span>est <span class=\"_ _3\"> </span>raisonnableme<span class=\"_ _1\"></span>nt </span></span>certain d\u2019exercer ses options de prolongation<span class=\"_ _1\"></span> ou de ne pas <span class=\"_ _0\"></span>exerc<span class=\"_ _1\"></span>er ses options de r\u00e9siliation (Note 18)<span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">D\u00e9termination  de  la  dur\u00e9e  d\u2019amortissement  des  co\u00fbts  d\u2019obtentio<span class=\"_ _1\"></span>n  des  contrats  et  des <span class=\"_ _f\"> </span>co\u00fbts  de </span></span>d\u00e9veloppement capita<span class=\"_ _1\"></span>lis\u00e9s (Notes 16 et 2<span class=\"_ _1\"></span>1)<span class=\"_ _245\"> </span>Hypoth\u00e8ses et incertit<span class=\"_ _1\"></span>udes li\u00e9es aux est<span class=\"_ _1\"></span>imations<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _0\"></span>informations <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>hypoth\u00e8ses <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>incertitudes <span class=\"_ _0\"></span>li\u00e9es <span class=\"_ _0\"></span>aux <span class=\"_ _0\"></span>estimations <span class=\"_ _0\"></span>qui <span class=\"_ _0\"></span>comportent <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>isque <span class=\"_ _0\"></span>significatif d\u2019ajustement <span class=\"_ _3\"> </span>mat\u00e9rie<span class=\"_ _1\"></span>l <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>aleur <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>omptable <span class=\"_ _3\"> </span>des <span class=\"_ _11\"> </span>actifs <span class=\"_ _3\"> </span>et <span class=\"_ _3\"> </span>passifs <span class=\"_ _3\"> </span>au <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>urs <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>p\u00e9riodes <span class=\"_ _3\"> </span>ult<span class=\"_ _1\"></span>\u00e9rieures <span class=\"_ _3\"> </span>sont<span class=\"_ _1\"></span> donn\u00e9es dans les not<span class=\"_ _1\"></span>es suivantes<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">T<span class=\"_ _9\"></span>est <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>d\u00e9pr\u00e9ciat<span class=\"_ _1\"></span>ion <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>actifs <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>financiers<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>: <span class=\"_ _4\"> </span>principales <span class=\"_ _4\"> </span>hypot<span class=\"_ _1\"></span>h\u00e8ses <span class=\"_ _4\"> </span>utilis\u00e9es <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>calcu<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>des </span></span>montants recouvrables (N<span class=\"_ _1\"></span>ote 15)<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Evaluation des pertes<span class=\"_ _1\"></span> de cr\u00e9dit attend<span class=\"_ _1\"></span>ues sur les cr\u00e9ances<span class=\"_ _1\"></span> clients et actifs sur co<span class=\"_ _1\"></span>ntrats (Note 20)<span class=\"_ _16\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Evaluation <span class=\"_ _14\"> </span>des<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>obligat<span class=\"_ _1\"></span>ions <span class=\"_ _15\"> </span>li\u00e9es <span class=\"_ _14\"> </span>\u00e0 <span class=\"_ _15\"> </span>des <span class=\"_ _14\"> </span>r<span class=\"_ _1\"></span>\u00e9gimes <span class=\"_ _14\"> </span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>prestat<span class=\"_ _1\"></span>ions <span class=\"_ _14\"> </span>d<span class=\"_ _1\"></span>\u00e9finies<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>pri<span class=\"_ _1\"></span>ncipales <span class=\"_ _15\"> </span>hypoth\u00e8ses </span></span>actuarielles (Note 9)<span class=\"_ _1\"></span><span class=\"ff1\"> </span>9.1 Hypoth\u00e8ses actua<span class=\"_ _1\"></span>rielles<span class=\"_ _245\"> </span>Les hypoth\u00e8ses actuarie<span class=\"_ _1\"></span>lles retenues so<span class=\"_ _1\"></span>nt les suivant<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<table class=\"s w38b h365\" id=\"_6ca8c7dd-b706-4436-aba3-6141773a1718\"><tr><td class=\"c x252 y1c51 w1a0 h11\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">Hypoth\u00e8ses </div></td><td class=\"c x2e2 y1c51 w1a3 h11\"><div class=\"t m0 x6f h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e3 y1c51 w1a3 h11\"><div class=\"t m0 x6f h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c52 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Taux d'actualisation </div></td><td class=\"c x2e2 y1c52 w1a3 h229\"><div class=\"t m0 x154 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3,70% </div></td><td class=\"c x2e3 y1c52 w1a3 h229\"><div class=\"t m0 x154 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3,20% </div></td></tr><tr><td class=\"c x252 y1c53 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Taux d'augmentation <span class=\"_ _0\"></span>des salaires </div></td><td class=\"c x2e2 y1c53 w1a3 h1e8\"><div class=\"t m0 x154 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">2,00% </div></td><td class=\"c x2e3 y1c53 w1a3 h1e8\"><div class=\"t m0 x154 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">2,00% </div></td></tr><tr><td class=\"c x252 y1c54 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Table de mortalit\u00e9 h<span class=\"_ _0\"></span>ommes </div></td><td class=\"c x2e2 y1c54 w1a3 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">TH <span class=\"ls5f\">19</span>-<span class=\"ls61\">21</span> </div></td><td class=\"c x2e3 y1c54 w1a3 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">TH 18-<span class=\"ls61\">20</span> </div></td></tr><tr><td class=\"c x252 y1c55 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Table de mortalit\u00e9 femm<span class=\"_ _0\"></span>es </div></td><td class=\"c x2e2 y1c55 w1a3 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">TF 19-<span class=\"ls61\">21</span> </div></td><td class=\"c x2e3 y1c55 w1a3 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">TF 18-<span class=\"ls61\">20</span> </div></td></tr><tr><td class=\"c x252 y1c56 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Taux de turnover </div></td><td class=\"c x2e2 y1c56 w1a3 h1e8\"><div class=\"t m0 x51 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">0% \u00e0 7% </div></td><td class=\"c x2e3 y1c56 w1a3 h1e8\"><div class=\"t m0 x51 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">0% \u00e0 7% </div></td></tr><tr><td class=\"c x252 y1c57 w1a0 h239\"><div class=\"t m0 x75 h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">Mode de d\u00e9part en r<span class=\"_ _0\"></span>etraite </div></td><td class=\"c x2e5 y1c59 w38c h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9part volontaire<span class=\"_ _245\"> </span></div></td><td class=\"c x2e6 y1c59 w38c h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9part volontaire<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x2e7 y1c5a w38d h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">\u00e0 64 ans<span class=\"_ _245\"> </span></div></td><td class=\"c x2e8 y1c5a w38d h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">\u00e0 64 ans<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x252 y1c5b w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Convention collectiv<span class=\"_ _0\"></span>e </div></td><td class=\"c x2e2 y1c5b w1a3 h1e8\"><div class=\"t m0 x83 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">SYNTEC </div></td><td class=\"c x2e3 y1c5b w1a3 h1e8\"><div class=\"t m0 x83 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">SYNTEC </div></td></tr></table>9.2 Evolution de l<span class=\"_ _1\"></span>\u2019engagement<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _4\"> </span>montant <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>engagem<span class=\"_ _1\"></span>ents <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>etraite <span class=\"_ _4\"> </span>s\u2019\u00e9l\u00e8ve<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _11\"> </span>3 <span class=\"_ _4\"></span>021 <span class=\"_ _4\"> </span>milliers <span class=\"_ _3\"> </span>d\u2019euros <span class=\"_ _4\"> </span>pou<span class=\"_ _1\"></span>r <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>salar<span class=\"_ _1\"></span>i\u00e9s <span class=\"_ _4\"> </span>fran\u00e7ais <span class=\"_ _3\"> </span>au <span class=\"_ _3\"> </span>31 d\u00e9cembre <span class=\"_ _12\"> </span>2025. <span class=\"_ _12\"> </span>L<span class=\"_ _0\"></span>\u2019impact<span class=\"_ _1\"></span>  brut <span class=\"_ _14\"> </span>en  r<span class=\"_ _1\"></span>\u00e9sultat  s<span class=\"_ _1\"></span>ur <span class=\"_ _12\"> </span>l\u2019exercice <span class=\"_ _12\"> </span>202<span class=\"_ _1\"></span>5 <span class=\"_ _12\"> </span>es<span class=\"_ _1\"></span>t  u<span class=\"_ _1\"></span>ne  c<span class=\"_ _1\"></span>harge <span class=\"_ _12\"> </span>de <span class=\"_ _14\"> </span>324 <span class=\"_ _12\"> </span>milliers <span class=\"_ _12\"> </span>d\u2019euro<span class=\"_ _1\"></span>s, principalement due <span class=\"_ _1\"></span>au co\u00fbt des serv<span class=\"_ _1\"></span>ices rendus sur l\u2019e<span class=\"_ _1\"></span>xercice de 2<span class=\"_ _b\"></span><span class=\"ls4\">39</span> milliers d\u2019<span class=\"_ _1\"></span>euros.<span class=\"ff1\"> </span><table class=\"s w38e h367\" id=\"_161af622-f42a-4220-974c-bc55fc2d784d\"><tr><td class=\"c x252 y1c5c w1a0 h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1c5c w1a6 h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e4 y1c5c w1a8 h23a\"><div class=\"t m0 x6f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c5d w1a0 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Evolution de l'engagemen<span class=\"_ _0\"></span>t<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c5e w1a0 h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1686 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier  </div></td><td class=\"c x2e2 y1c5e w1a6 h23a\"><div class=\"t m0 x44 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2 651 </div></td><td class=\"c x2e4 y1c5e w1a8 h23a\"><div class=\"t m0 x98 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2 252 </div></td></tr><tr><td class=\"c x252 y1c5f w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt des services ren<span class=\"_ _0\"></span>dus au cours de la p\u00e9riode </div></td><td class=\"c x2e2 y1c5f w1a6 h23a\"><div class=\"t m0 xb3 h228 y1073 ff1 fs2a fc3 sc0 ls0 ws0\">239 </div></td><td class=\"c x2e4 y1c5f w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">206 </div></td></tr><tr><td class=\"c x252 y1c60 w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt des services p<span class=\"_ _0\"></span>ass\u00e9s </div></td><td class=\"c x2e2 y1c60 w1a6 h23a\"><div class=\"t m0 x5b h228 y1073 ff1 fs2a fc3 sc0 ls0 ws0\">- </div></td><td class=\"c x2e4 y1c60 w1a8 h23a\"><div class=\"t m0 x84 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1c61 w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt financier </div></td><td class=\"c x2e2 y1c61 w1a6 h23a\"><div class=\"t m0 xc h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">85<span class=\"ls0\"> </span></div></td><td class=\"c x2e4 y1c61 w1a8 h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">74<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1c62 w1a0 h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Prestations vers\u00e9es </div></td><td class=\"c x2e2 y1c62 w1a6 h23c\"><div class=\"t m0 x5b h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2e4 y1c62 w1a8 h23c\"><div class=\"t m0 x84 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1c63 w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(Gains) / pertes actuar<span class=\"_ _0\"></span>iels </div></td><td class=\"c x2e2 y1c63 w1a6 h23a\"><div class=\"t m0 xc h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">47<span class=\"ls0\"> </span></div></td><td class=\"c x2e4 y1c63 w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td></tr><tr><td class=\"c x252 y1c64 w1a0 h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre </div></td><td class=\"c x2e2 y1c64 w1a6 h23a\"><div class=\"t m0 x44 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 021 </div></td><td class=\"c x2e4 y1c64 w1a8 h23a\"><div class=\"t m0 x98 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2 651 </div></td></tr><tr><td class=\"c x252 y1c65 w1a0 h23d\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Comptabilis\u00e9s en r\u00e9sulta<span class=\"_ _0\"></span>t net<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c66 w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt des services ren<span class=\"_ _0\"></span>dus au cours de la p\u00e9riode </div></td><td class=\"c x2e2 y1c66 w1a6 h23a\"><div class=\"t m0 xb3 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">239 </div></td><td class=\"c x2e4 y1c66 w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">206 </div></td></tr><tr><td class=\"c x252 y1c67 w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt des services p<span class=\"_ _0\"></span>ass\u00e9s </div></td><td class=\"c x2e2 y1c67 w1a6 h23a\"><div class=\"t m0 x5b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2e4 y1c67 w1a8 h23a\"><div class=\"t m0 x84 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1c68 w1a0 h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt financier </div></td><td class=\"c x2e2 y1c68 w1a6 h23c\"><div class=\"t m0 xc h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">85<span class=\"ls0\"> </span></div></td><td class=\"c x2e4 y1c68 w1a8 h23c\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">74<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1c69 w1a0 h23c\"><div class=\"t m0 x75 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">Total charges sur l'exercic<span class=\"_ _0\"></span>e </div></td><td class=\"c x2e2 y1c69 w1a6 h23c\"><div class=\"t m0 xb3 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">324 </div></td><td class=\"c x2e4 y1c69 w1a8 h23c\"><div class=\"t m0 x45 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">280 </div></td></tr><tr><td class=\"c x252 y1c6a w1a0 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Compris dans les au<span class=\"_ _0\"></span>tres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c6b w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(Gains) / Pertes actuarie<span class=\"_ _0\"></span>ls li\u00e9s \u00e0 des ajustements li\u00e9<span class=\"_ _0\"></span>s \u00e0 l'exp\u00e9rience<span class=\"_ _1\"></span> </div></td><td class=\"c x2e2 y1c6b w1a6 h23a\"><div class=\"t m0 xb3 h228 y1073 ff1 fs2a fc3 sc0 ls0 ws0\">283 </div></td><td class=\"c x2e4 y1c6b w1a8 h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">74<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1c6c w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(Gains) / Pertes actuarie<span class=\"_ _0\"></span>ls li\u00e9s \u00e0 des changements d<span class=\"_ _0\"></span>'hypoth\u00e8ses financi\u00e8res<span class=\"_ _1\"></span> </div></td><td class=\"c x2e2 y1c6c w1a6 h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc3 sc0 ls0 ws0\">(236) </div></td><td class=\"c x2e4 y1c6c w1a8 h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">45<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1c6d w1a0 h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Total des (gains) / pertes a<span class=\"_ _0\"></span>ctuariels sur l'exercice </div></td><td class=\"c x2e2 y1c6d w1a6 h23a\"><div class=\"t m0 xc h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">47<span class=\"ls0\"> </span></div></td><td class=\"c x2e4 y1c6d w1a8 h23a\"><div class=\"t m0 x45 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">119 </div></td></tr><tr><td class=\"c x252 y1c6e w1a0 h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Stock de fin de p\u00e9riod<span class=\"_ _0\"></span>e (gains) / pertes actuariels </div></td><td class=\"c x2e2 y1c6e w1a6 h23a\"><div class=\"t m0 x11b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(393) </div></td><td class=\"c x2e4 y1c6e w1a8 h23a\"><div class=\"t m0 x44 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(440) </div></td></tr><tr><td class=\"c x252 y1c6f w1a0 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c70 w1a0 h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Prestations vers\u00e9es </div></td><td class=\"c x2e2 y1c70 w1a6 h23c\"><div class=\"t m0 x5b h228 y109e ff1 fs2a fc3 sc0 ls0 ws0\">- </div></td><td class=\"c x2e4 y1c70 w1a8 h23c\"><div class=\"t m0 x84 h228 y109e ff1 fs2a fc3 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1c71 w1a0 h23e\"><div class=\"t m0 x75 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">Total autres </div></td><td class=\"c x2e2 y1c71 w1a6 h23e\"><div class=\"t m0 x5b h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2e4 y1c71 w1a8 h23e\"><div class=\"t m0 x84 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1c72 w1a0 h23c\"><div class=\"t m0 x75 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">Total variations de l'<span class=\"_ _0\"></span>engagement </div></td><td class=\"c x2e2 y1c72 w1a6 h23c\"><div class=\"t m0 xb3 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">370 </div></td><td class=\"c x2e4 y1c72 w1a8 h23c\"><div class=\"t m0 x45 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">399 </div></td></tr></table>9.3 Sensibilit\u00e9 de<span class=\"_ _1\"></span>s engagements \u00e0 un<span class=\"_ _1\"></span>e variation d<span class=\"_ _1\"></span>u taux d'actuali<span class=\"_ _1\"></span>sation<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w38f h368\" id=\"_171a1d43-af94-4c5f-9335-62fe2d6d52f7\"><tr><td class=\"c x2b9 y1c73 w1a0 h23a\"><div class=\"t m0 x4a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e9 y1c73 w1a6 h23a\"><div class=\"t m0 xbb h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2ea y1c73 w1a8 h23a\"><div class=\"t m0 x1b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x2b9 y1c74 w1a0 h23a\"><div class=\"t m0 x4a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Impact sur le montant d<span class=\"_ _0\"></span>e l'engagement </div></td><td></td><td></td></tr><tr><td class=\"c x2b9 y1c75 w1a0 h23a\"><div class=\"t m0 x4a h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Diminution de 0,25% </div></td><td class=\"c x2e9 y1c75 w1a6 h23a\"><div class=\"t m0 xb3 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">116 </div></td><td class=\"c x2ea y1c75 w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">116 </div></td></tr><tr><td class=\"c x2b9 y1c76 w1a0 h23a\"><div class=\"t m0 x4a h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation de 0,25% </div></td><td class=\"c x2e9 y1c76 w1a6 h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(110) </div></td><td class=\"c x2ea y1c76 w1a8 h23a\"><div class=\"t m0 x44 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(139) </div></td></tr></table>9.4 Flux de tr\u00e9sore<span class=\"_ _1\"></span>rie pr\u00e9visionnels<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w390 h369\" id=\"_4d397324-ad26-4061-9db9-9158e6fa607c\"><tr><td class=\"c x252 y1c77 w1a9 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1c77 w1a6 h23a\"><div class=\"t m0 xbb hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1c77 w1a8 h23a\"><div class=\"t m0 x1b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1c78 w1a9 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Estimation des prest<span class=\"_ _0\"></span>ations \u00e0 payer<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c79 w1a9 h23e\"><div class=\"t m0 x75 h5 y109e ff1 fs2a fc0 sc0 ls0 ws0\">&lt;1 an<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1c79 w1a6 h23e\"><div class=\"t m0 xc h5 y109e ff1 fs2a fc0 sc0 ls5f ws0\">18<span class=\"fs3 ls0\"> </span></div></td><td class=\"c x2e3 y1c79 w1a8 h23e\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1c7a w1a9 h23a\"><div class=\"t m0 x75 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">De 2 \u00e0 5 ans<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1c7a w1a6 h23a\"><div class=\"t m0 xb3 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">283<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1c7a w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">295 </div></td></tr><tr><td class=\"c x252 y1c7b w1a9 h23a\"><div class=\"t m0 x75 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">De 6 \u00e0 10 ans<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1c7b w1a6 h23a\"><div class=\"t m0 xb3 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">726<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1c7b w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">642 </div></td></tr></table>Le Groupe <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>r\u00e9alis\u00e9 <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span>ts <span class=\"_ _1\"></span>de d\u00e9pr\u00e9ciat<span class=\"_ _1\"></span>ion au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"_ _b\"></span>5 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>31 d<span class=\"_ _1\"></span>\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"ls4\">4 <span class=\"_ _1\"></span></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span> flux <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _16\"></span>par <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>activit\u00e9s, <span class=\"_ _16\"></span>actualis\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>taux <span class=\"_ _16\"></span>moyen <span class=\"_ _16\"></span>pond\u00e9r\u00e9 <span class=\"_ _16\"></span>du <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>pital <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>1<span class=\"_ _9\"></span>1<span class=\"_ _16\"></span><span class=\"ls11\">,5</span>% <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>9<span class=\"ls5\">,6<span class=\"_ _1\"></span><span class=\"ls64\">%<span class=\"_ _245\"> </span></span></span><span class=\"ls5\"><span class=\"ls64\"> </span></span>respectivement. <span class=\"_ _1\"></span>Les <span class=\"_ _1\"></span>flux <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>g\u00e9n\u00e9r\u00e9s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>ar <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>activit\u00e9s <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Gro<span class=\"_ _1\"></span>upe so<span class=\"_ _1\"></span>nt c<span class=\"_ _1\"></span>alcul\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _b\"></span>d\u2019un <span class=\"_ _1\"></span>plan<span class=\"_ _245\"> </span> pr\u00e9visionnel <span class=\"_ _1\"></span>sur <span class=\"_ _b\"></span>5 <span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>compte <span class=\"_ _b\"></span>tenu <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>caract\u00e9risti<span class=\"_ _1\"></span>ques <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>march\u00e9 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>lequel <span class=\"_ _b\"></span>est <span class=\"_ _1\"></span>posit<span class=\"_ _1\"></span>ionn\u00e9 <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>roupe, <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _245\"> </span> dynamique de croissance et de la mat<span class=\"_ _1\"></span>urit\u00e9 de ses activit\u00e9s. Les flux de tr\u00e9sorer<span class=\"_ _1\"></span>ie issus de ce plan pr\u00e9visionnel<span class=\"_ _245\"> </span> sont  coh\u00e9rents  avec  le  taux  de  croissanc<span class=\"_ _1\"></span>e  du  chiffre  d\u2019affaires  et  du  taux  d\u2019EBITDA<span class=\"_ _0\"></span>  sur  les  exercices<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> historiques<span class=\"ff1\"> </span>; le taux <span class=\"_ _1\"></span>de croissance du ch<span class=\"_ _1\"></span>iffre d\u2019af<span class=\"_ _0\"></span>faires \u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00e0 <span class=\"_ _1\"></span>l\u2019infini<span class=\"ff1\"> </span>\u00bb est fix\u00e9 <span class=\"_ _1\"></span>\u00e0 2%.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Compte <span class=\"_ _0\"></span>tenu <span class=\"_ _2\"></span>des <span class=\"_ _0\"></span>pays <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _2\"></span>Planiswar<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>op\u00e8re<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>les <span class=\"_ _2\"></span>entr\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>tr\u00e9sorerie <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _0\"></span>g\u00e9n\u00e9r\u00e9es <span class=\"_ _0\"></span>sur <span class=\"_ _2\"></span>une <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>ind\u00e9pen<span class=\"_ _1\"></span>dante<span class=\"_ _245\"> </span> et,  \u00e0  ce  titre,  les <span class=\"_ _12\"> </span>pays  sont <span class=\"_ _12\"> </span>la  plus  petite  un<span class=\"_ _1\"></span>it\u00e9  g\u00e9n\u00e9rant <span class=\"_ _12\"> </span>des  entr\u00e9es  de  t<span class=\"_ _1\"></span>r\u00e9sorerie  et  do<span class=\"_ _1\"></span>nc  des  U<span class=\"_ _1\"></span>GT<span class=\"_ _245\"> </span> ind\u00e9pendantes. Pour <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>besoins <span class=\"_ _0\"></span>des tests <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00e9pr\u00e9ciation du <span class=\"_ _2\"></span>go<span class=\"_ _1\"></span>odwill,<span class=\"_ _1\"></span> celui-ci <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9 af<span class=\"_ _0\"></span>fect\u00e9 <span class=\"_ _0\"></span>\u00e0 un <span class=\"_ _2\"></span>regro<span class=\"_ _1\"></span>upemen<span class=\"_ _1\"></span>t<span class=\"_ _245\"> </span> d\u2019UGT <span class=\"_ _16\"></span>repr\u00e9sentant <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>Groupe <span class=\"_ _4\"></span>dans <span class=\"_ _16\"></span>son <span class=\"_ _16\"></span>ens<span class=\"_ _1\"></span>emble. <span class=\"_ _16\"></span>En <span class=\"_ _4\"></span>ef<span class=\"_ _0\"></span>fet, <span class=\"_ _16\"></span>les <span class=\"_ _4\"></span>produits <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _16\"></span>s\u2019a<span class=\"_ _1\"></span>dressent <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"></span>tous <span class=\"_ _16\"></span>les<span class=\"_ _245\"> </span> march\u00e9s <span class=\"_ _1\"></span>o\u00f9 <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _b\"></span>op\u00e8re, <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tifs <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Gro<span class=\"_ _1\"></span>upe <span class=\"_ _1\"></span>s\u2019adressent <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>tous <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lients <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>oit<span class=\"_ _245\"> </span> leur <span class=\"_ _16\"></span>localisation. <span class=\"_ _16\"></span>Les <span class=\"_ _16\"></span>clients <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>souvent <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>groupes<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>internationaux <span class=\"_ _16\"></span>qui <span class=\"_ _16\"></span>acqui\u00e8rent <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>pro<span class=\"_ _1\"></span>duits<span class=\"_ _245\"> </span> Planisware <span class=\"_ _11\"> </span>pour <span class=\"_ _11\"> </span>l\u2019ensembl<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>leurs <span class=\"_ _11\"> </span>filiales. <span class=\"_ _11\"> </span>Les <span class=\"_ _11\"> </span>\u00e9quipes <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>produits, <span class=\"_ _11\"> </span>exclusiveme<span class=\"_ _1\"></span>nt<span class=\"_ _245\"> </span> bas\u00e9es <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>France, <span class=\"_ _4\"> </span>participent <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>perman<span class=\"_ _1\"></span>ence <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _3\"> </span>am\u00e9liorer <span class=\"_ _4\"> </span>l\u2019offre <span class=\"_ _4\"> </span>propos\u00e9e <span class=\"_ _4\"> </span>globale<span class=\"_ _1\"></span>ment, <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>produits <span class=\"_ _4\"> </span>du<span class=\"_ _245\"> </span> Groupe, <span class=\"_ _b\"></span>comp<span class=\"_ _1\"></span>l\u00e9mentaires, <span class=\"_ _16\"></span>permettent <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>propos<span class=\"_ _1\"></span>er <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>offre <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>mpl\u00e8te <span class=\"_ _b\"></span>au <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Project <span class=\"_ _16\"></span>Economy<span class=\"_ _2\"></span>. <span class=\"_ _b\"></span>Le<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> groupe <span class=\"_ _b\"></span>ne <span class=\"_ _16\"></span>suit <span class=\"_ _1\"></span>pas <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>performance <span class=\"_ _16\"></span>autre <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>hiffre <span class=\"_ _b\"></span>d\u2019affaires, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>\u2019est<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>\u00e0-dire <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>\u2019effectue <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>as <span class=\"_ _16\"></span>un <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>nitoring <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _245\"> </span> goodwill, \u00e0 un niveau<span class=\"_ _1\"></span> plus fin que le gro<span class=\"_ _1\"></span>upe dans son e<span class=\"_ _1\"></span>nsemble.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Au <span class=\"_ _1\"></span>31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>\u00e9cembre <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>d\u00e9ce<span class=\"_ _1\"></span>mbre <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onclu <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>valeur <span class=\"_ _b\"></span>rec<span class=\"_ _1\"></span>ouvrable <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>regroupeme<span class=\"_ _1\"></span>nt<span class=\"_ _245\"> </span> d\u2019UGT <span class=\"_ _0\"></span>exc\u00e9dait sa <span class=\"_ _0\"></span>valeur comptable. <span class=\"_ _0\"></span>L<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>manag<span class=\"_ _1\"></span>ement estime <span class=\"_ _0\"></span>qu\u2019aucu<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>changem<span class=\"_ _1\"></span>ent raisonnable <span class=\"_ _0\"></span>poss<span class=\"_ _1\"></span>ible <span class=\"_ _0\"></span>dans<span class=\"_ _245\"> </span> les <span class=\"_ _4\"> </span>hyp<span class=\"_ _1\"></span>oth\u00e8ses <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>l\u00e9s <span class=\"_ _3\"> </span>mentionn\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>i-dess<span class=\"_ _1\"></span>us <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>\u2019aurait <span class=\"_ _3\"> </span>pour <span class=\"_ _3\"> </span>cons\u00e9<span class=\"_ _1\"></span>quence <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>orter <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>valeur <span class=\"_ _3\"> </span>re<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ouvrable <span class=\"_ _3\"> </span>du<span class=\"_ _245\"> </span> groupe d\u2019UGT \u00e0 des monta<span class=\"_ _1\"></span>nts significativement<span class=\"_ _1\"></span> inf\u00e9rieurs<span class=\"_ _1\"></span> \u00e0 sa valeur comptab<span class=\"_ _1\"></span>le. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Pour valider ces conclusions, l<span class=\"_ _0\"></span>e Groupe a <span class=\"_ _0\"></span>r\u00e9al<span class=\"_ _1\"></span>is\u00e9 des tests de <span class=\"_ _0\"></span>sensibilit\u00e9 aux principales hypoth\u00e8ses impactant<span class=\"_ _245\"> </span> le calcul de la valeur recouvr<span class=\"_ _1\"></span>able du groupe d\u2019UGT ; \u00e0 savoir : le taux d\u2019actualisation et le taux de croissance \u00e0<span class=\"_ _245\"> </span> l\u2019infini. Ainsi, <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>deux<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>exercices <span class=\"_ _16\"></span>pr\u00e9sent\u00e9s, <span class=\"_ _16\"></span>une <span class=\"_ _b\"></span>augmentatio<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>1% <span class=\"_ _16\"></span>du <span class=\"_ _b\"></span>tau<span class=\"_ _1\"></span>x <span class=\"_ _16\"></span>d\u2019actualisation <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ombin\u00e9e <span class=\"_ _16\"></span>\u00e0<span class=\"_ _245\"> </span> une diminution de 0<span class=\"_ _1\"></span>,5% du taux de<span class=\"_ _1\"></span> croissance \u00e0 l<span class=\"_ _1\"></span>\u2019infini n\u2019aurait pas con<span class=\"_ _1\"></span>duit \u00e0 d\u00e9pr\u00e9cier l<span class=\"_ _1\"></span>e goodwill du Grou<span class=\"_ _1\"></span>pe.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Principes comptables<span class=\"_ _245\"> </span>En application d\u2019IFRS 16 <span class=\"ff7\">Contrats de l<span class=\"_ _0\"></span>ocat<span class=\"_ _1\"></span>ion<span class=\"ff4\">, tous les contrats de <span class=\"_ _0\"></span>location \u00e9ligibles<span class=\"_ _1\"></span> du <span class=\"_ _0\"></span>fait des crit\u00e8res de la<span class=\"_ _245\"> </span></span></span>norme, <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>recon<span class=\"_ _1\"></span>nus <span class=\"_ _12\"> </span>\u00e0 <span class=\"_ _12\"> </span>l<span class=\"_ _1\"></span>\u2019actif <span class=\"_ _12\"> </span>par <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>onstatation <span class=\"_ _14\"> </span>d\u2019un <span class=\"_ _12\"> </span>droit <span class=\"_ _12\"> </span>d\u2019utilisati<span class=\"_ _1\"></span>on <span class=\"_ _12\"> </span>et <span class=\"_ _12\"> </span>au <span class=\"_ _12\"> </span>passif <span class=\"_ _14\"> </span>par <span class=\"_ _12\"> </span>une <span class=\"_ _12\"> </span>dette<span class=\"_ _245\"> </span>correspondant \u00e0 la vale<span class=\"_ _1\"></span>ur actualis\u00e9e d<span class=\"_ _1\"></span>es loyers futurs.<span class=\"_ _245\"> </span>Evaluation des droit<span class=\"_ _1\"></span>s d\u2019utilisation loc<span class=\"_ _1\"></span>atifs<span class=\"_ _245\"> </span>Le droit <span class=\"_ _0\"></span>d\u2019utilisat<span class=\"_ _1\"></span>ion est <span class=\"_ _0\"></span>initialement<span class=\"_ _1\"></span> \u00e9valu\u00e9 au <span class=\"_ _0\"></span>co\u00fbt, qui comprend <span class=\"_ _0\"></span>le montant initial de <span class=\"_ _0\"></span>la dette locative ajust\u00e9<span class=\"_ _245\"> </span>des paiements de <span class=\"_ _1\"></span>loyers effectu\u00e9s \u00e0 la date d<span class=\"_ _1\"></span>\u2019entr\u00e9e en v<span class=\"_ _1\"></span>igueur ou avant ce<span class=\"_ _1\"></span>tte date, augm<span class=\"_ _1\"></span>ent\u00e9 des charges<span class=\"_ _245\"> </span>initiales <span class=\"_ _1b\"> </span>dir<span class=\"_ _1\"></span>ectes <span class=\"_ _1b\"> </span>\u00e9v<span class=\"_ _1\"></span>entuellement <span class=\"_ _1c\"> </span>sup<span class=\"_ _1\"></span>port\u00e9es <span class=\"_ _1b\"> </span>et <span class=\"_ _1c\"> </span>d\u2019une <span class=\"_ _1c\"> </span>estimatio<span class=\"_ _1\"></span>n <span class=\"_ _1b\"> </span>des <span class=\"_ _1c\"> </span>co\u00fbts <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>d\u00e9mant\u00e8lement <span class=\"_ _1c\"> </span>et<span class=\"_ _245\"> </span>d\u2019enl\u00e8vement <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>l\u2019actif <span class=\"_ _1\"></span>sous<span class=\"_ _1\"></span>-jacent <span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>remise <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00e9t<span class=\"_ _1\"></span>at d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>dernier<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ou <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>site <span class=\"_ _1\"></span>o\u00f9 <span class=\"_ _b\"></span>il <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>trouve, <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>ins <span class=\"_ _1\"></span>tout<span class=\"_ _245\"> </span>avantage incitatif \u00e0 la <span class=\"_ _1\"></span>location \u00e9ventue<span class=\"_ _1\"></span>llement per\u00e7u.<span class=\"_ _245\"> </span>Par <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>suite, <span class=\"_ _4\"></span>il <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>amorti <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>application <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>\u2019IAS16 <span class=\"_ _16\"></span>sel<span class=\"_ _1\"></span>on <span class=\"_ _16\"></span>la <span class=\"_ _4\"></span>m\u00e9thode <span class=\"_ _16\"></span>lin\u00e9aire <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>pa<span class=\"_ _1\"></span>rtir <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _4\"></span>date <span class=\"_ _16\"></span>d\u2019entr\u00e9e <span class=\"_ _16\"></span>en<span class=\"_ _245\"> </span>vigueur sur la <span class=\"_ _1\"></span>dur\u00e9e du co<span class=\"_ _1\"></span>ntrat, correspo<span class=\"_ _1\"></span>ndant \u00e0 la<span class=\"_ _1\"></span> dur\u00e9e contrac<span class=\"_ _1\"></span>tuelle non r\u00e9s<span class=\"_ _1\"></span>iliable de l\u2019util<span class=\"_ _1\"></span>isation de <span class=\"_ _1\"></span>l\u2019actif<span class=\"_ _245\"> </span>apr\u00e8s pris<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>n c<span class=\"_ _1\"></span>ompte <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>option<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de r<span class=\"_ _1\"></span>enouvellem<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>que l<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _1\"></span>est r<span class=\"_ _1\"></span>aisonnablement <span class=\"_ _1\"></span>cert<span class=\"_ _1\"></span>ain d\u2019<span class=\"_ _1\"></span>exercer<span class=\"_ _245\"> </span>et <span class=\"_ _0\"></span>des options <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9siliat<span class=\"_ _1\"></span>ion an<span class=\"_ _0\"></span>tic<span class=\"_ _1\"></span>ip\u00e9e <span class=\"_ _0\"></span>que le <span class=\"_ _0\"></span>groupe <span class=\"_ _0\"></span>est<span class=\"_ _1\"></span> raisonnablement <span class=\"_ _0\"></span>certain de <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>pas exercer<span class=\"_ _2\"></span>. En <span class=\"_ _0\"></span>outre,<span class=\"_ _245\"> </span>le droit d\u2019utilisation pe<span class=\"_ _1\"></span>ut faire l\u2019objet d\u2019<span class=\"_ _1\"></span>une d\u00e9pr\u00e9ciation <span class=\"_ _1\"></span>en applicati<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>d\u2019IAS36.<span class=\"_ _245\"> </span>Evaluation des dett<span class=\"_ _1\"></span>es locatives<span class=\"_ _245\"> </span>La dette <span class=\"_ _1\"></span>locative<span class=\"_ _1\"></span> est <span class=\"_ _1\"></span>initiale<span class=\"_ _1\"></span>ment \u00e9va<span class=\"_ _1\"></span>lu\u00e9e <span class=\"_ _1\"></span>\u00e0 la<span class=\"_ _1\"></span> valeur<span class=\"_ _1\"></span> ac<span class=\"_ _1\"></span>tualis\u00e9e des<span class=\"_ _1\"></span> loyers<span class=\"_ _1\"></span> fut<span class=\"_ _1\"></span>urs <span class=\"_ _1\"></span>diminu\u00e9e <span class=\"_ _1\"></span>de t<span class=\"_ _1\"></span>out ava<span class=\"_ _1\"></span>ntage<span class=\"_ _245\"> </span>significatif \u00e0 <span class=\"_ _0\"></span>recevoir<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Le taux d\u2019<span class=\"_ _0\"></span>actualisa<span class=\"_ _1\"></span>tion utilis\u00e9 <span class=\"_ _0\"></span>correspond au <span class=\"_ _0\"></span>taux d\u2019int\u00e9r\u00eat <span class=\"_ _0\"></span>im<span class=\"_ _1\"></span>plicite du <span class=\"_ _0\"></span>contrat ou, <span class=\"_ _0\"></span>s\u2019il ne<span class=\"_ _245\"> </span>peut <span class=\"_ _f\"> </span>\u00eatre <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span>is\u00e9ment <span class=\"_ _f\"> </span>d\u00e9termin<span class=\"_ _1\"></span>\u00e9, <span class=\"_ _11\"> </span>au  taux <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>\u2019emprunt  marginal. <span class=\"_ _11\"> </span>En  pratique, <span class=\"_ _11\"> </span>c\u2019e<span class=\"_ _1\"></span>st <span class=\"_ _f\"> </span>ce <span class=\"_ _11\"> </span>dernier  taux <span class=\"_ _11\"> </span>qui <span class=\"_ _f\"> </span>est<span class=\"_ _245\"> </span>g\u00e9n\u00e9ralement <span class=\"_ _16\"></span>utilis\u00e9. <span class=\"_ _b\"></span>E<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>l\u2019absence <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>taux <span class=\"_ _16\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>mplic<span class=\"_ _1\"></span>ite <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>contrats, <span class=\"_ _16\"></span>le <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>lcul <span class=\"_ _b\"></span>du<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>taux<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>d\u2019actualisation<span class=\"_ _245\"> </span>n\u00e9cessite <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>estimati<span class=\"_ _1\"></span>ons, <span class=\"_ _16\"></span>notamment <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>ce <span class=\"_ _b\"></span>qu<span class=\"_ _1\"></span>i <span class=\"_ _b\"></span>conc<span class=\"_ _1\"></span>erne <span class=\"_ _16\"></span>le <span class=\"_ _b\"></span>spread <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>cr<span class=\"_ _b\"></span>\u00e9dit <span class=\"_ _16\"></span>ajout\u00e9 <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>taux <span class=\"_ _16\"></span>sans <span class=\"_ _b\"></span>risque,<span class=\"_ _245\"> </span>pour tenir compte des <span class=\"_ _1\"></span>environneme<span class=\"_ _1\"></span>nts \u00e9conomiques<span class=\"_ _1\"></span> sp\u00e9cifiques \u00e0 la soci<span class=\"_ _1\"></span>\u00e9t\u00e9 preneuse.<span class=\"_ _245\"> </span>La <span class=\"_ _1\"></span>dette <span class=\"_ _b\"></span>locative <span class=\"_ _1\"></span>est <span class=\"_ _b\"></span>ensuit<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>augment\u00e9e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>charge <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eats <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>diminu<span class=\"_ _1\"></span>\u00e9e <span class=\"_ _1\"></span>des <span class=\"_ _b\"></span>montants <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>loyers<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pay\u00e9s,<span class=\"_ _245\"> </span>conform\u00e9ment <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _4\"> </span>m\u00e9thode <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>taux <span class=\"_ _4\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _16\"></span>effectif. <span class=\"_ _4\"> </span>Elle <span class=\"_ _16\"></span>est <span class=\"_ _4\"> </span>r\u00e9\u00e9valu\u00e9e <span class=\"_ _4\"></span>pour <span class=\"_ _16\"></span>p<span class=\"_ _1\"></span>rendre <span class=\"_ _4\"></span>en <span class=\"_ _16\"></span>compt<span class=\"_ _1\"></span>e, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>cas<span class=\"_ _245\"> </span>\u00e9ch\u00e9ant, la <span class=\"_ _0\"></span>r\u00e9estimation du passif <span class=\"_ _0\"></span>locatif, des modifications du <span class=\"_ _0\"></span>contrat de location <span class=\"_ _0\"></span>ou encore pour <span class=\"_ _0\"></span>prendre en<span class=\"_ _245\"> </span>compte la r\u00e9vision des <span class=\"_ _1\"></span>loyers qui sont en su<span class=\"_ _1\"></span>bstance de<span class=\"_ _1\"></span>s paiements fixes.<span class=\"_ _245\"> </span>Les paiements <span class=\"_ _1\"></span>relatifs <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>contrats de <span class=\"_ _1\"></span>location <span class=\"_ _1\"></span>inclus <span class=\"_ _1\"></span>dans le <span class=\"_ _1\"></span>p\u00e9rim\u00e8tre <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>norme <span class=\"_ _1\"></span>IFRS 16 <span class=\"_ _1\"></span>sont r<span class=\"_ _1\"></span>econnus<span class=\"_ _245\"> </span>dans <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>flux <span class=\"_ _4\"></span>nets <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>tr\u00e9sorerie <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4\"></span>aux <span class=\"_ _4\"> </span>activit\u00e9s <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>financement, <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>tableau <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>flux <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>tr\u00e9sorerie<span class=\"_ _245\"> </span>consolid\u00e9s, <span class=\"_ _b\"></span>ventil\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>entr<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>rembours<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>princ<span class=\"_ _1\"></span>ipal <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>passif <span class=\"_ _b\"></span>locat<span class=\"_ _1\"></span>if <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>inclus <span class=\"_ _b\"></span>dans <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span><span class=\"ff7\">Rembourse<span class=\"_ _1\"></span>ment<span class=\"_ _245\"> </span></span>des <span class=\"_ _16\"></span>dettes <span class=\"_ _4\"></span>locatives <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>urs <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>l\u2019exercice<span class=\"ff4\">) <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>pa<span class=\"_ _1\"></span>iement <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>l\u2019int\u00e9r\u00eat <span class=\"_ _4\"></span>(inclus <span class=\"_ _16\"></span>dans <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span></span>In<span class=\"_ _1\"></span>t\u00e9r\u00eats <span class=\"_ _16\"></span>f<span class=\"_ _1\"></span>inanciers<span class=\"_ _245\"> </span>vers\u00e9s au titre des dettes <span class=\"_ _1\"></span>locatives<span class=\"_ _1\"></span><span class=\"ff4\">)<span class=\"_ _245\"> </span></span>Exemptions<span class=\"_ _245\"> </span>Le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>pris <span class=\"_ _b\"></span>l\u2019option <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>retraiter <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>contrats<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>locati<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ur\u00e9e <span class=\"_ _1\"></span>inf\u00e9r<span class=\"_ _1\"></span>ieure <span class=\"_ _1\"></span>ou <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>gale <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>1 <span class=\"_ _1\"></span>an<span class=\"_ _245\"> </span>ou port<span class=\"_ _1\"></span>ant sur <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>faible <span class=\"_ _1\"></span>vale<span class=\"_ _1\"></span>ur (<span class=\"_ _1\"></span>i.e., va<span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>inf\u00e9rieure <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>000 <span class=\"_ _1\"></span>dollars). <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>roupe co<span class=\"_ _1\"></span>mptabilise <span class=\"_ _1\"></span>les<span class=\"_ _245\"> </span>loyers acquitt\u00e9s <span class=\"_ _0\"></span>dans le <span class=\"_ _0\"></span>cadre de <span class=\"_ _0\"></span>ces contrats en<span class=\"_ _0\"></span> charges, sur un<span class=\"_ _0\"></span>e base <span class=\"_ _0\"></span>lin\u00e9aire pendant la <span class=\"_ _0\"></span>dur\u00e9e du <span class=\"_ _0\"></span>contrat.<span class=\"_ _245\"> </span>Par <span class=\"_ _4\"></span>ailleurs, <span class=\"_ _16\"></span>p<span class=\"_ _1\"></span>our <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span>ba<span class=\"_ _1\"></span>ux <span class=\"_ _4\"> </span>relatifs <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>location <span class=\"_ _4\"> </span>d\u2019espaces <span class=\"_ _4\"> </span>au <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ein <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>datacenters, <span class=\"_ _4\"> </span>le <span class=\"_ _16\"></span>Group<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>a <span class=\"_ _16\"></span>app<span class=\"_ _1\"></span>liqu\u00e9<span class=\"_ _245\"> </span>l\u2019option <span class=\"_ _3\"> </span>consista<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _11\"> </span>ne <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>as <span class=\"_ _11\"> </span>s\u00e9parer <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>comp<span class=\"_ _1\"></span>osante <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _11\"> </span>\u00ab<span class=\"ff1\"> </span>\u00e9lectricit\u00e9<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00bb <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>charge <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>location, <span class=\"_ _11\"> </span>la<span class=\"_ _245\"> </span>composante ne pouvan<span class=\"_ _1\"></span>t pas toujours \u00eatre <span class=\"_ _1\"></span>d\u00e9ter<span class=\"_ _1\"></span>min\u00e9e de fa\u00e7on exp<span class=\"_ _1\"></span>licite.<span class=\"_ _245\"> </span>T<span class=\"_ _2\"></span>ypologie des <span class=\"_ _1\"></span>contrats de location<span class=\"_ _245\"> </span>Le Groupe a identifi\u00e9 d<span class=\"_ _1\"></span>eux principales<span class=\"_ _1\"></span> cat\u00e9gories d\u2019act<span class=\"_ _1\"></span>ifs<span class=\"_ _1\"></span><span class=\"ff1\"> </span>faisant l\u2019objet de c<span class=\"_ _1\"></span>ontrats de l<span class=\"_ _1\"></span>ocations<span class=\"_ _1\"></span><span class=\"ff1\"> </span><span class=\"ls5\">: </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les baux de bureaux<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _14\"> </span>ba<span class=\"_ _1\"></span>ux <span class=\"_ _15\"> </span>relatifs <span class=\"_ _15\"> </span>\u00e0 <span class=\"_ _14\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _14\"> </span>l<span class=\"_ _1\"></span>ocation <span class=\"_ _15\"> </span>d\u2019espace <span class=\"_ _15\"> </span>d\u2019h\u00e9b<span class=\"_ _1\"></span>ergement <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>baies <span class=\"_ _15\"> </span>informat<span class=\"_ _1\"></span>iques <span class=\"_ _15\"> </span>au <span class=\"_ _15\"> </span>sein <span class=\"_ _14\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span></span></span>datacenters.<span class=\"_ _245\"> </span>Dur\u00e9e des contrats de<span class=\"_ _1\"></span> location<span class=\"_ _245\"> </span>Le <span class=\"_ _0\"></span>jugement <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>estimations <span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>n\u00e9cessaires pour <span class=\"_ _2\"></span>d\u00e9ter<span class=\"_ _1\"></span>miner <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>contrats <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>location <span class=\"_ _0\"></span>compte<span class=\"_ _245\"> </span>tenu <span class=\"_ _f\"> </span>des <span class=\"_ _11\"> </span>o<span class=\"_ _1\"></span>ptions  de <span class=\"_ _11\"> </span>r\u00e9siliation <span class=\"_ _f\"> </span>ou <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>renouvellement  pr\u00e9vues <span class=\"_ _11\"> </span>da<span class=\"_ _1\"></span>ns <span class=\"_ _f\"> </span>le <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>adre <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>cert<span class=\"_ _1\"></span>ains <span class=\"_ _f\"> </span>contrats.  En<span class=\"_ _245\"> </span>particulier<span class=\"_ _0\"></span>, <span class=\"_ _4\"> </span>pour <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>baux <span class=\"_ _4\"> </span>immo<span class=\"_ _1\"></span>biliers, <span class=\"_ _4\"> </span>l\u2019appr\u00e9c<span class=\"_ _b\"></span>iation <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>\u00e9t\u00e9 <span class=\"_ _4\"> </span>r\u00e9alis\u00e9e <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>localisat<span class=\"_ _1\"></span>ion <span class=\"_ _4\"> </span>du <span class=\"_ _3\"> </span>bien<span class=\"_ _245\"> </span>(France <span class=\"_ _11\"> </span>ou <span class=\"_ _11\"> </span>\u00e9tranger) <span class=\"_ _11\"> </span>et <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>son <span class=\"_ _3\"> </span>carac<span class=\"_ _1\"></span>t\u00e8re <span class=\"_ _11\"> </span>strat\u00e9gique <span class=\"_ _11\"> </span>ou <span class=\"_ _11\"> </span>non, <span class=\"_ _11\"> </span>ainsi <span class=\"_ _11\"> </span>que <span class=\"_ _11\"> </span>du <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>aract\u00e8re <span class=\"_ _11\"> </span>r\u00e9cent <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>baux<span class=\"_ _245\"> </span>principaux <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>lus <span class=\"_ _0\"></span>par le <span class=\"_ _0\"></span>Groupe. <span class=\"_ _0\"></span>En France, <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>eux prin<span class=\"_ _0\"></span>cipaux baux <span class=\"_ _0\"></span>immobil<span class=\"_ _1\"></span>iers du<span class=\"_ _0\"></span> Groupe <span class=\"_ _0\"></span>son<span class=\"_ _b\"></span>t de<span class=\"_ _0\"></span>s baux<span class=\"_ _245\"> </span>commerciaux dits \u00ab 3 6 9 \u00bb <span class=\"_ _1\"></span>; en g\u00e9n\u00e9ral une dur\u00e9e t<span class=\"_ _1\"></span>otale de 9 ans a \u00e9t\u00e9 rete<span class=\"_ _1\"></span>nue et tient compt<span class=\"_ _1\"></span>e de l\u2019analyse<span class=\"_ _245\"> </span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>en <span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>mes <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>\u00e9nalit\u00e9s <span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>incitations<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>\u00e9con<span class=\"_ _1\"></span>omiques, <span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>ls <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>investissements <span class=\"_ _16\"></span>connexes, <span class=\"_ _b\"></span>ou<span class=\"_ _245\"> </span>frais <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>d\u00e9m\u00e9nag<span class=\"_ _1\"></span>ement, <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>u <span class=\"_ _4\"> </span>encore <span class=\"_ _3\"> </span>les <span class=\"_ _3\"> </span>p\u00e9nalit\u00e9s <span class=\"_ _3\"> </span>contr<span class=\"_ _1\"></span>actuelles <span class=\"_ _4\"> </span>pr\u00e9v<span class=\"_ _1\"></span>ues <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>ux <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ontrats. <span class=\"_ _4\"> </span>En <span class=\"_ _3\"> </span>particu<span class=\"_ _1\"></span>lier<span class=\"_ _0\"></span>, <span class=\"_ _4\"> </span>les<span class=\"_ _245\"> </span>agencements <span class=\"_ _1\"></span>non <span class=\"_ _b\"></span>amov<span class=\"_ _1\"></span>ibles <span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>sign<span class=\"_ _1\"></span>ificati<span class=\"_ _1\"></span>fs <span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>ont <span class=\"_ _1\"></span>une <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>vie <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>imilaire <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>dur\u00e9e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9siduelle<span class=\"_ _245\"> </span>des baux.<span class=\"_ _245\"> </span>Les <span class=\"_ _16\"></span>autres <span class=\"_ _16\"></span>principaux <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>ont <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>dur\u00e9es <span class=\"_ _16\"></span>g\u00e9n\u00e9ralement <span class=\"_ _16\"></span>comme <span class=\"_ _16\"></span>suit, <span class=\"_ _16\"></span>d\u00e9termin\u00e9es <span class=\"_ _16\"></span>conform\u00e9m<span class=\"_ _1\"></span>ent <span class=\"_ _16\"></span>aux<span class=\"_ _245\"> </span>principes \u00e9voqu\u00e9s ci-<span class=\"_ _1\"></span>avant :<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Bureaux : entre 1 et 9<span class=\"_ _1\"></span> ans<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Datacenters (dur\u00e9es en fonction des pays et du caract\u00e8re strat\u00e9gique de l\u2019emplacement) : entre 3 et<span class=\"_ _245\"> </span></span></span>5 ans.<span class=\"_ _245\"> </span>A<span class=\"_ _0\"></span> chaque cl\u00f4ture, le<span class=\"_ _1\"></span> Groupe r\u00e9\u00e9valu<span class=\"_ _1\"></span>e la dur\u00e9e d<span class=\"_ _1\"></span>u contrat en<span class=\"_ _1\"></span> cas d\u2019\u00e9v\u00e9nem<span class=\"_ _1\"></span>ent significatif o<span class=\"_ _1\"></span>u de chang<span class=\"_ _1\"></span>ement<span class=\"_ _245\"> </span>de circ<span class=\"_ _1\"></span>onstances <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>sera<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>de n<span class=\"_ _1\"></span>ature <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>affecter <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>capacit\u00e9 <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>exercer <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>u no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>l\u2019option <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>renouve<span class=\"_ _1\"></span>llement <span class=\"_ _1\"></span>ou<span class=\"_ _245\"> </span>de r\u00e9siliation.<span class=\"_ _245\"> </span>27.<span class=\"ls0\">3 Impact de<span class=\"_ _1\"></span>s risques environnement<span class=\"_ _1\"></span>aux sur les<span class=\"_ _1\"></span> \u00e9tats financi<span class=\"_ _1\"></span>ers consolid<span class=\"_ _1\"></span>\u00e9s </span><span class=\"ls0\"><span class=\"_ _1\"></span><span class=\"ff3\"> </span></span>Le <span class=\"_ _11\"> </span>groupe <span class=\"_ _f\"> </span>consid\u00e8re <span class=\"_ _f\"> </span>qu'\u00e0 <span class=\"_ _f\"> </span>ce <span class=\"_ _11\"> </span>stade,  le <span class=\"_ _11\"> </span>changement <span class=\"_ _f\"> </span>climatique <span class=\"_ _11\"> </span>n'<span class=\"_ _1\"></span>a <span class=\"_ _11\"> </span>pas <span class=\"_ _f\"> </span>d'impact <span class=\"_ _f\"> </span>significatif <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _11\"> </span>ses  \u00e9tats<span class=\"_ _245\"> </span> financiers, notamme<span class=\"_ _1\"></span>nt en raison de <span class=\"_ _1\"></span>la nature de ses<span class=\"_ _1\"></span> activit\u00e9s.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Hypoth\u00e8ses et incertitudes li\u00e9es aux estimations Les informations sur les hypoth\u00e8ses et les incertitudes li\u00e9es aux estimations qui comportent un risque significatif d\u2019ajustement  mat\u00e9riel  de  la  valeur  comptable  des  actifs  et  passifs  au  cours  des  p\u00e9riodes  ult\u00e9rieures  sont donn\u00e9es dans les notes suivantes : \u2022  Test  de  d\u00e9pr\u00e9ciation  des  actifs  non  financiers  :  principales  hypoth\u00e8ses  utilis\u00e9es  dans  le  calcul  des montants recouvrables (Note 15) \u2022  Evaluation des pertes de cr\u00e9dit attendues sur les cr\u00e9ances clients et actifs sur contrats (Note 20) \u2022  Evaluation  des  obligations  li\u00e9es  \u00e0  des  r\u00e9gimes  \u00e0  prestations  d\u00e9finies :  principales  hypoth\u00e8ses actuarielles (Note 9) ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "3.6 R\u00e9sultat op\u00e9rationn<span class=\"_ _1\"></span>el courant <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _4\"></span>Groupe <span class=\"_ _4\"></span>pr\u00e9sente <span class=\"_ _16\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>r\u00e9sultat <span class=\"_ _4\"></span>op\u00e9rationnel <span class=\"_ _4\"></span>courant <span class=\"_ _4\"></span>qui <span class=\"_ _16\"></span>exc<span class=\"_ _1\"></span>lut <span class=\"_ _4\"></span>les <span class=\"_ _4\"> </span><span class=\"ff7\">Autres <span class=\"_ _4\"> </span>prod<span class=\"_ _1\"></span>uits <span class=\"_ _4\"></span>op\u00e9rationnels<span class=\"_ _1\"></span></span> <span class=\"_ _4\"></span><span class=\"ls4\">et <span class=\"_ _4\"></span></span><span class=\"ff7\">Autres </span>charges op\u00e9rationnelles. <span class=\"ff4 ls19\">Ce<span class=\"_ _0\"></span><span class=\"ls0\">s rubriques ne <span class=\"_ _0\"></span>sont aliment\u00e9es que <span class=\"_ _0\"></span>dans le <span class=\"_ _0\"></span>cas o\u00f9 <span class=\"_ _0\"></span>un \u00e9v\u00e9nement majeur intervenu </span></span>pendant la p\u00e9riode comptable est de nature \u00e0 fausser la lecture de la performance du Groupe. Il s\u2019agit donc de produits <span class=\"_ _19\"> </span>ou <span class=\"_ _13\"> </span>charges <span class=\"_ _19\"> </span>en <span class=\"_ _13\"> </span>nombre <span class=\"_ _19\"> </span>tr\u00e8s <span class=\"_ _13\"> </span>limit<span class=\"_ _1\"></span>\u00e9, <span class=\"_ _13\"> </span>inhab<span class=\"_ _1\"></span>ituels, <span class=\"_ _19\"> </span>anormaux <span class=\"_ _19\"> </span>et <span class=\"_ _13\"> </span>p<span class=\"_ _1\"></span>eu <span class=\"_ _19\"> </span>fr\u00e9quents, <span class=\"_ _13\"> </span>et <span class=\"_ _19\"> </span>de <span class=\"_ _13\"> </span>monta<span class=\"_ _1\"></span>nt particuli\u00e8rement <span class=\"_ _0\"></span>significat<span class=\"_ _1\"></span>if. <span class=\"_ _0\"></span>Les <span class=\"_ _0\"></span><span class=\"ff7\">Autres <span class=\"_ _0\"></span>produits op\u00e9rationnels<span class=\"ff4\"> <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span><span class=\"ff7\">Autres <span class=\"_ _0\"></span>charges op\u00e9rationnelles <span class=\"_ _0\"></span><span class=\"ff4\">sont <span class=\"_ _0\"></span>pr\u00e9sent\u00e9<span class=\"_ _1\"></span>s </span></span></span></span>en note<span class=\"ff7\"> </span>1<span class=\"_ _2\"></span>1.<span class=\"_ _245\"> </span>5.1 <span class=\"ls0\">EBITDA <span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>just\u00e9 et m<span class=\"_ _1\"></span>arge d\u2019EBITDA <span class=\"_ _0\"></span>Ajust\u00e9<span class=\"ff3\"> </span></span>L<span class=\"_ _0\"></span>\u2019EBITDA<span class=\"_ _2\"></span> <span class=\"_ _16\"></span>Ajust\u00e9 <span class=\"_ _4\"> </span>est <span class=\"_ _4\"> </span>calcul\u00e9 <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>partir <span class=\"_ _4\"> </span>du <span class=\"_ _3\"> </span><span class=\"ff7\">R\u00e9su<span class=\"_ _1\"></span>ltat <span class=\"_ _4\"> </span>op\u00e9rationne<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>courant <span class=\"_ _4\"> </span>apr\u00e8s <span class=\"_ _4\"> </span>quote<span class=\"_ _1\"></span>-part<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>r\u00e9sultat <span class=\"_ _4\"> </span>net <span class=\"_ _3\"> </span>des </span>soci\u00e9t\u00e9s  mi<span class=\"_ _0\"></span>ses  en <span class=\"_ _11\"> </span>\u00e9q<span class=\"_ _1\"></span>uivalence<span class=\"_ _1\"></span><span class=\"ff4\">  plus <span class=\"_ _11\"> </span>l'amort<span class=\"_ _1\"></span>issement  et <span class=\"_ _11\"> </span>la  d\u00e9pr\u00e9ciation <span class=\"_ _f\"> </span>des <span class=\"_ _f\"> </span>immobilisations<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>incorporelles, </span>corporelles <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>droits <span class=\"_ _0\"></span>d\u2019utilisation, <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>lus <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>\u00e9l\u00e9ments <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>r\u00e9currents <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>\u00e9l\u00e9ments <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>op<span class=\"_ _1\"></span>\u00e9rationnels <span class=\"_ _0\"></span>d\u00e9finis comme sui<span class=\"_ _1\"></span>t : <span class=\"_ _1\"></span>(i) <span class=\"_ _1\"></span>les c<span class=\"_ _1\"></span>harges <span class=\"_ _1\"></span>li\u00e9es <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>paiements<span class=\"_ _1\"></span> fond<span class=\"_ _1\"></span>\u00e9s sur <span class=\"_ _1\"></span>des <span class=\"_ _16\"></span>actions en v<span class=\"_ _1\"></span>ertu de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la norm<span class=\"_ _1\"></span>e IFRS<span class=\"_ _1\"></span> 2 <span class=\"_ _1\"></span>(ii) t<span class=\"_ _1\"></span>oute d\u00e9pense, <span class=\"_ _19\"> </span>charge <span class=\"_ _19\"> </span>ou <span class=\"_ _19\"> </span>autre <span class=\"_ _19\"> </span>co\u00fbt <span class=\"_ _19\"> </span>directement <span class=\"_ _19\"> </span>ou <span class=\"_ _19\"> </span>indirectement <span class=\"_ _19\"> </span>li\u00e9 <span class=\"_ _19\"> </span>\u00e0 <span class=\"_ _19\"> </span>une <span class=\"_ _19\"> </span>introduct<span class=\"_ _1\"></span>ion <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>bourse, <span class=\"_ _19\"> </span>un investissement, <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>acquisi<span class=\"_ _1\"></span>tion, <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>coentreprise <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>partenariats <span class=\"_ _0\"></span>(iii) <span class=\"_ _0\"></span>certains <span class=\"_ _0\"></span>fr<span class=\"_ _1\"></span>ais <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>nseil <span class=\"_ _0\"></span>engag\u00e9s <span class=\"_ _0\"></span>pou<span class=\"_ _b\"></span><span class=\"ls7\">r </span>des <span class=\"_ _b\"></span>projets <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>onctuels, <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>els <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>esures <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>r\u00e9organisatio<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>; <span class=\"_ _16\"></span>et <span class=\"_ _1\"></span>(iv) <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ertaines <span class=\"_ _16\"></span>indemnit\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>li<span class=\"_ _0\"></span>ce<span class=\"_ _1\"></span>nciement, qui <span class=\"_ _11\"> </span>comprennent <span class=\"_ _11\"> </span>les <span class=\"_ _11\"> </span>d\u00e9pens<span class=\"_ _1\"></span>es <span class=\"_ _11\"> </span>li\u00e9es <span class=\"_ _11\"> </span>aux <span class=\"_ _11\"> </span>mesures <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>r\u00e9organisat<span class=\"_ _1\"></span>ion <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>restructuration, <span class=\"_ _11\"> </span>princip<span class=\"_ _1\"></span>alement constitu\u00e9es  d'indemnit\u00e9s  de <span class=\"_ _11\"> </span>l<span class=\"_ _1\"></span>icenciement  et  d'autres  co\u00fbts <span class=\"_ _f\"> </span>li\u00e9s  au <span class=\"_ _11\"> </span>p<span class=\"_ _1\"></span>ersonnel.  Pour <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>\u2019exercice  clos <span class=\"_ _f\"> </span>le  31 d\u00e9cembre <span class=\"_ _16\"></span>202<span class=\"_ _1\"></span>5, <span class=\"_ _16\"></span>ces <span class=\"_ _16\"></span>ajustemen<span class=\"_ _1\"></span>ts <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>\u00e9l\u00e9ments <span class=\"_ _16\"></span>non <span class=\"_ _16\"></span>r\u00e9currents <span class=\"_ _4\"></span>ou <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>\u00e9l\u00e9ments <span class=\"_ _16\"></span>non <span class=\"_ _16\"></span>op\u00e9rat<span class=\"_ _1\"></span>ionnels <span class=\"_ _16\"></span>sont<span class=\"_ _16\"></span> uniquement  li\u00e9s <span class=\"_ _f\"> </span>au <span class=\"_ _f\"> </span>plan  d\u2019<span class=\"_ _0\"></span>attr<span class=\"_ _1\"></span>ibution  d'actions <span class=\"_ _11\"> </span>grat<span class=\"_ _1\"></span>uites<span class=\"_ _1\"></span>.  Pour <span class=\"_ _11\"> </span>l\u2019exercice  clos  le <span class=\"_ _11\"> </span>31  d\u00e9cembre  2024,  ces ajustements <span class=\"_ _3\"> </span>sont<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>li\u00e9s <span class=\"_ _11\"> </span>au <span class=\"_ _4\"> </span>plan <span class=\"_ _11\"> </span>d\u2019attribution <span class=\"_ _3\"> </span>d'acti<span class=\"_ _1\"></span>ons <span class=\"_ _3\"> </span>gratu<span class=\"_ _1\"></span>ites <span class=\"_ _11\"> </span>ainsi <span class=\"_ _3\"> </span>qu<span class=\"_ _1\"></span>\u2019aux <span class=\"_ _3\"> </span>co\u00fbts<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>externes <span class=\"_ _3\"> </span>enc<span class=\"_ _1\"></span>ourus <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>ar <span class=\"_ _3\"> </span>le Groupe dans le cadre de<span class=\"_ _1\"></span> sa pr\u00e9paration <span class=\"_ _1\"></span>au projet d'intr<span class=\"_ _1\"></span>oduction en bourse.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>La marge d'EBITDA<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ajust\u00e9 est le rapport<span class=\"_ _1\"></span> entre l'EBITD<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>just\u00e9 et les produits <span class=\"_ _1\"></span>li\u00e9s \u00e0 l\u2019activit\u00e9.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>L<span class=\"_ _0\"></span>\u2019EBITDA<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Ajust\u00e9 <span class=\"_ _0\"></span>n\u2019est pas un<span class=\"_ _0\"></span>e mesure de<span class=\"_ _0\"></span> performance d\u00e9finie dans <span class=\"_ _0\"></span>les no<span class=\"_ _0\"></span>rmes<span class=\"_ _1\"></span> comptables <span class=\"_ _0\"></span>IFRS. La <span class=\"_ _0\"></span>d\u00e9finiti<span class=\"_ _1\"></span>on de <span class=\"_ _2\"></span>l'<span class=\"_ _1\"></span>EBITDA<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>Ajust\u00e9 <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>groupe <span class=\"_ _2\"></span>peut <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>pas <span class=\"_ _2\"></span>\u00eatre <span class=\"_ _0\"></span>comparable <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>mesures<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>informa<span class=\"_ _1\"></span>tions similaires fournies par d<span class=\"_ _1\"></span>\u2019autres entit\u00e9s.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _4\"> </span>tableau <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>uivant <span class=\"_ _4\"> </span>pr\u00e9s<span class=\"_ _1\"></span>ente <span class=\"_ _3\"> </span>un <span class=\"_ _4\"> </span>rapproc<span class=\"_ _1\"></span>hement <span class=\"_ _3\"> </span>entre <span class=\"_ _4\"> </span>le <span class=\"_ _11\"> </span><span class=\"ff7\">R\u00e9sultat <span class=\"_ _3\"> </span>op\u00e9rationnel <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ourant <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>pr\u00e8s <span class=\"_ _4\"> </span>q<span class=\"_ _1\"></span>uote-<span class=\"_ _1\"></span>part <span class=\"_ _3\"> </span>de </span>r\u00e9sultat <span class=\"_ _16\"></span>net <span class=\"_ _b\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>soci\u00e9t\u00e9s <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ises <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>\u00e9quiva<span class=\"_ _1\"></span>lence<span class=\"_ _1\"></span><span class=\"ff4\"> <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>'<span class=\"_ _1\"></span>EBITDA<span class=\"_ _0\"></span> Ajust\u00e9 <span class=\"_ _16\"></span>ainsi <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _16\"></span>le <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>alcul <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>marge <span class=\"_ _16\"></span>d\u2019EBITDA </span>Ajust\u00e9 pour les p\u00e9riodes <span class=\"_ _1\"></span>pr\u00e9sent\u00e9es :<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w36b h35b\" id=\"_e174bfc8-2549-4db4-8762-29f4af7ef07c\"><tr><td class=\"c x2b9 y1bfd w191 h220\"><div class=\"t m1c x4a h221 y15bd ff3 fs29 fc1 sc0 ls0 ws0\">e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>rs<span class=\"_ _2\"></span> d'e<span class=\"_ _b\"></span>uros<span class=\"_ _245\"> </span></div></td><td class=\"c x2ba y1bff w36c h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls5d ws0\">2025<span class=\"_ _245\"> </span></div></td><td class=\"c x2bb y1bff w36d h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls5d ws0\">2024<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x2b9 y1c00 w192 h223\"><div class=\"t m1c x4a h224 y15c1 ff1 fs29 fc0 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _1\"></span>ultat <span class=\"_ _1\"></span>op\u00e9<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ionn<span class=\"_ _0\"></span>el c<span class=\"_ _1\"></span>our<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ap<span class=\"_ _0\"></span>r\u00e8<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>quo<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>e-<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _1\"></span>de r\u00e9<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ultat <span class=\"_ _1\"></span>net <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>i\u00e9t\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mis<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> </div></td><td class=\"c x2bc y1c02 w36e h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">60<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>75<span class=\"_ _0\"></span>8<span class=\"_ _245\"> </span></div></td><td class=\"c x2bd y1c02 w36f h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">51 83<span class=\"_ _0\"></span>4<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x2b9 y1c00 w192 h223\"><div class=\"t m1c x4a h224 y15c2 ff1 fs29 fc0 sc0 ls0 ws0\">en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e9q<span class=\"_ _0\"></span>uiv<span class=\"_ _9\"></span>alen<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x2b9 y1c03 w192 h223\"><div class=\"t m1c x4a h224 y15c1 ff1 fs29 fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>\u00e9pr<span class=\"_ _0\"></span>\u00e9ciati<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>amor<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>emen<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>if<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>els,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>inc<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>rels <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>dr<span class=\"_ _0\"></span>oits<span class=\"_ _1\"></span> </div></td><td class=\"c x2be y1c04 w370 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">8 77<span class=\"_ _0\"></span>2<span class=\"_ _245\"> </span></div></td><td class=\"c x2bf y1c04 w371 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">7 685<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x2b9 y1c03 w192 h223\"><div class=\"t m1c x4a h224 y15c5 ff1 fs29 fc0 sc0 ls0 ws0\">d'<span class=\"_ _0\"></span>utilis<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ion<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1c05 w372 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">Paiemen<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> fo<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>\u00e9 s<span class=\"_ _b\"></span>ur<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>act<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _245\"> </span></div></td><td class=\"c x2c0 y1c05 w373 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">4 54<span class=\"_ _0\"></span>0<span class=\"_ _245\"> </span></div></td><td class=\"c x2c1 y1c05 w371 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">5 060<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x1a2 y1c06 w374 h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls0 ws0\">E<span class=\"_ _0\"></span>B<span class=\"_ _0\"></span>I<span class=\"_ _1\"></span>TDA<span class=\"_ _0\"></span> Ajus<span class=\"_ _2\"></span>t\u00e9<span class=\"_ _245\"> </span></div></td><td class=\"c x2c2 y1c06 w36e h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls0 ws0\">74<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>07<span class=\"_ _0\"></span>0<span class=\"_ _245\"> </span></div></td><td class=\"c x2c3 y1c06 w36f h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls0 ws0\">64 57<span class=\"_ _0\"></span>9<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x1a2 y1c07 w375 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">Prod<span class=\"_ _0\"></span>uits<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>\u00e9s <span class=\"_ _1\"></span>\u00e0 l'act<span class=\"_ _1\"></span>iv<span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>\u00e9<span class=\"_ _245\"> </span></div></td><td class=\"c x2c4 y1c07 w376 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">19<span class=\"_ _0\"></span>8 024<span class=\"_ _245\"> </span></div></td><td class=\"c x2c5 y1c07 w376 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">183<span class=\"_ _0\"></span> 447<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x1a2 y1b70 w377 h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls0 ws0\">Ma<span class=\"_ _b\"></span>rge<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d'E<span class=\"_ _0\"></span>BITD<span class=\"_ _0\"></span>A a<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>us<span class=\"_ _2\"></span>t\u00e9<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(%<span class=\"_ _6\"></span>)<span class=\"_ _245\"> </span></div></td><td class=\"c x2c6 y1b70 w378 h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls0 ws0\">37<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>4%<span class=\"_ _245\"> </span></div></td><td class=\"c x2c7 y1b70 w379 h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls0 ws0\">35<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>2%<span class=\"_ _245\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "4.1 Regroupement d\u2019<span class=\"_ _1\"></span>entrepris<span class=\"_ _1\"></span>es<span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Le <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>comptabilise <span class=\"_ _b\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>regroupements <span class=\"_ _16\"></span>d\u2019<span class=\"_ _1\"></span>entreprises <span class=\"_ _16\"></span>au <span class=\"_ _1\"></span>moye<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _16\"></span>m\u00e9thode <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l\u2019acquisition <span class=\"_ _16\"></span>lorsque<span class=\"_ _245\"> </span> l\u2019ensemble <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>ac<span class=\"_ _1\"></span>tivit\u00e9s <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>t <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>actifs <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>pris <span class=\"_ _3\"> </span>r\u00e9pond <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>d\u00e9f<span class=\"_ _1\"></span>inition <span class=\"_ _3\"> </span>d\u2019une <span class=\"_ _3\"> </span>entreprise, <span class=\"_ _3\"> </span>dont <span class=\"_ _3\"> </span>le <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _3\"> </span>est<span class=\"_ _245\"> </span> transf\u00e9r\u00e9 <span class=\"_ _1\"></span>au <span class=\"_ _b\"></span>Groupe. <span class=\"_ _b\"></span>Pour <span class=\"_ _b\"></span>d\u00e9terminer <span class=\"_ _b\"></span>si <span class=\"_ _1\"></span>un <span class=\"_ _b\"></span>ensemble <span class=\"_ _b\"></span>d\u2019activit\u00e9s <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>d\u2019acti<span class=\"_ _1\"></span>fs <span class=\"_ _1\"></span>donn\u00e9 <span class=\"_ _b\"></span>cons<span class=\"_ _b\"></span>titue <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>entreprise,<span class=\"_ _245\"> </span> le Groupe \u00e9v<span class=\"_ _1\"></span>alue si c<span class=\"_ _1\"></span>elui-ci<span class=\"_ _1\"></span> inclut, au <span class=\"_ _1\"></span>minimum, <span class=\"_ _1\"></span>un intr<span class=\"_ _1\"></span>ant et u<span class=\"_ _1\"></span>n processus <span class=\"_ _1\"></span>essentiel, et <span class=\"_ _1\"></span>si l\u2019ens<span class=\"_ _1\"></span>emble acquis<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> a la capacit\u00e9 de produ<span class=\"_ _1\"></span>ire des biens ou des s<span class=\"_ _1\"></span>ervices.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>possib<span class=\"_ _1\"></span>ilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>proc\u00e9der <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>un <span class=\"_ _3\"> </span>\u00ab <span class=\"_ _4\"> </span>test <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>concentratio<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>\u00bb <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>permet <span class=\"_ _4\"> </span>d\u2019\u00e9val<span class=\"_ _1\"></span>uer <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mani\u00e8re<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> simplifi\u00e9e <span class=\"_ _12\"> </span>si <span class=\"_ _14\"> </span>un <span class=\"_ _12\"> </span>ense<span class=\"_ _1\"></span>mble <span class=\"_ _14\"> </span>d\u2019activit\u00e9s <span class=\"_ _12\"> </span>et <span class=\"_ _14\"> </span>d\u2019actifs <span class=\"_ _12\"> </span>ac<span class=\"_ _1\"></span>quis <span class=\"_ _14\"> </span>ne <span class=\"_ _12\"> </span>constitue <span class=\"_ _14\"> </span>pas <span class=\"_ _12\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>entrepr<span class=\"_ _1\"></span>ise. <span class=\"_ _12\"> </span>Ce <span class=\"_ _14\"> </span>test <span class=\"_ _14\"> </span>de<span class=\"_ _245\"> </span> concentration <span class=\"_ _b\"></span>facultatif <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>concluant <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>l\u2019ense<span class=\"_ _1\"></span>mble <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>justes <span class=\"_ _b\"></span>val<span class=\"_ _1\"></span>eurs <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>bruts <span class=\"_ _b\"></span>acqu<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>entr\u00e9<span class=\"_ _245\"> </span> en un unique actif ide<span class=\"_ _1\"></span>ntifiable ou d<span class=\"_ _1\"></span>ans un groupe d\u2019act<span class=\"_ _1\"></span>ifs identifiables si<span class=\"_ _1\"></span>milaires.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>La <span class=\"_ _1\"></span>contre<span class=\"_ _1\"></span>partie <span class=\"_ _b\"></span>transf\u00e9r\u00e9e <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>g\u00e9n\u00e9ral<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>\u00e9valu\u00e9e <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>vale<span class=\"_ _1\"></span>ur<span class=\"_ _2\"></span>, <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>l'instar <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>identifia<span class=\"_ _1\"></span>bles <span class=\"_ _b\"></span>nets<span class=\"_ _245\"> </span> acquis. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>go<span class=\"_ _1\"></span>odwill <span class=\"_ _b\"></span>r\u00e9sulta<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>regro<span class=\"_ _1\"></span>upements <span class=\"_ _16\"></span>est <span class=\"_ _1\"></span>soumis <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>un <span class=\"_ _1\"></span>test <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>d\u00e9pr\u00e9<span class=\"_ _1\"></span>ciation <span class=\"_ _b\"></span>cha<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>ann\u00e9e. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>out<span class=\"_ _245\"> </span> profit <span class=\"_ _0\"></span>au titre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acq<span class=\"_ _1\"></span>uisition \u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>nditions avantageuses <span class=\"_ _0\"></span>est comptabilis\u00e9 imm\u00e9diatement <span class=\"_ _0\"></span>en r\u00e9sultat. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span> co\u00fbts li\u00e9s \u00e0 l\u2019acq<span class=\"_ _1\"></span>uisition sont com<span class=\"_ _1\"></span>ptabilis\u00e9s en ch<span class=\"_ _1\"></span>arges lorsqu<span class=\"_ _1\"></span>\u2019ils sont enco<span class=\"_ _1\"></span>urus, \u00e0 moins <span class=\"_ _1\"></span>qu'ils ne so<span class=\"_ _1\"></span>ient li\u00e9s<span class=\"_ _245\"> </span> \u00e0 l'\u00e9mission d\u2019une d<span class=\"_ _1\"></span>ette ou d'instruments <span class=\"_ _1\"></span>de capitaux pr<span class=\"_ _1\"></span>opres.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>La <span class=\"_ _2\"></span>contrep<span class=\"_ _1\"></span>artie <span class=\"_ _2\"></span>transf<span class=\"_ _1\"></span>\u00e9r\u00e9e <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>xclut <span class=\"_ _2\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants <span class=\"_ _2\"></span>relatifs <span class=\"_ _0\"></span>au <span class=\"_ _2\"></span>r\u00e8g<span class=\"_ _1\"></span>lement <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>\u00e9existantes. <span class=\"_ _0\"></span>Ces <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants<span class=\"_ _245\"> </span> sont g\u00e9n\u00e9ralement compt<span class=\"_ _1\"></span>abilis\u00e9s en r<span class=\"_ _1\"></span>\u00e9sultat net.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>T<span class=\"_ _9\"></span>oute contrepartie \u00e9ventuelle est <span class=\"_ _0\"></span>\u00e9va<span class=\"_ _1\"></span>lu\u00e9e \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur \u00e0 <span class=\"_ _0\"></span>la date d\u2019acquisition. Si <span class=\"_ _0\"></span>l\u2019obligation<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e payer un<span class=\"_ _0\"></span>e<span class=\"_ _245\"> </span> contrepartie \u00e9ventuelle r\u00e9p<span class=\"_ _1\"></span>ondant \u00e0 la d\u00e9finition d'un ins<span class=\"_ _1\"></span>trument financier a \u00e9t\u00e9 class<span class=\"_ _1\"></span>\u00e9e en capitaux propres,<span class=\"_ _245\"> </span> elle <span class=\"_ _14\"> </span>n\u2019est <span class=\"_ _15\"> </span>pas <span class=\"_ _14\"> </span>r\u00e9\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _15\"> </span>et <span class=\"_ _14\"> </span>son<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>r<span class=\"_ _1\"></span>\u00e8glement <span class=\"_ _14\"> </span>es<span class=\"_ _1\"></span>t <span class=\"_ _14\"> </span>compta<span class=\"_ _1\"></span>bilis\u00e9 <span class=\"_ _14\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>capitaux <span class=\"_ _15\"> </span>propres. <span class=\"_ _15\"> </span>Sinon, <span class=\"_ _14\"> </span>les <span class=\"_ _15\"> </span>autres<span class=\"_ _245\"> </span> contreparties \u00e9ventuelles sont <span class=\"_ _0\"></span>r\u00e9\u00e9valu<span class=\"_ _1\"></span>\u00e9es \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur \u00e0 <span class=\"_ _0\"></span>cha<span class=\"_ _1\"></span>que date <span class=\"_ _0\"></span>de cl\u00f4ture et <span class=\"_ _0\"></span>les variations <span class=\"_ _0\"></span>de juste<span class=\"_ _245\"> </span> valeur de la contrepart<span class=\"_ _1\"></span>ie \u00e9ventuelle sont com<span class=\"_ _1\"></span>ptabilis\u00e9es en r\u00e9sult<span class=\"_ _1\"></span>at.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Si des droits \u00e0 <span class=\"_ _0\"></span>paiement fo<span class=\"_ _1\"></span>nd\u00e9 sur des actions <span class=\"_ _0\"></span>(droits<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>rempl<span class=\"_ _1\"></span>acement) doivent \u00eatre donn\u00e9s en \u00e9change de<span class=\"_ _245\"> </span> droits d\u00e9tenus<span class=\"_ _1\"></span> par <span class=\"_ _1\"></span>les salari<span class=\"_ _1\"></span>\u00e9s de l<span class=\"_ _1\"></span>\u2019entreprise <span class=\"_ _1\"></span>acquise (<span class=\"_ _1\"></span>droits d<span class=\"_ _1\"></span>e l\u2019entreprise <span class=\"_ _1\"></span>acqu<span class=\"_ _1\"></span>ise), alors<span class=\"_ _1\"></span> tout <span class=\"_ _1\"></span>ou partie <span class=\"_ _1\"></span>du<span class=\"_ _245\"> </span> montant  des <span class=\"_ _12\"> </span>droits  de  re<span class=\"_ _1\"></span>mplacement  d<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>l\u2019acqu\u00e9reur <span class=\"_ _12\"> </span>est  compris  dans <span class=\"_ _12\"> </span>l\u2019\u00e9valuation <span class=\"_ _12\"> </span>de  la  contrep<span class=\"_ _1\"></span>artie<span class=\"_ _245\"> </span> transf\u00e9r\u00e9e du <span class=\"_ _1\"></span>regroupeme<span class=\"_ _1\"></span>nt d\u2019entrepr<span class=\"_ _1\"></span>ises. Po<span class=\"_ _1\"></span>ur \u00e9value<span class=\"_ _1\"></span>r ce <span class=\"_ _1\"></span>montant, le <span class=\"_ _1\"></span>Groupe c<span class=\"_ _1\"></span>ompare <span class=\"_ _1\"></span>les valeurs<span class=\"_ _1\"></span> bas\u00e9es<span class=\"_ _245\"> </span> sur <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>droits <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>remplacement <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _16\"></span>octroy\u00e9s <span class=\"_ _4\"></span>par <span class=\"_ _16\"></span>l\u2019entreprise <span class=\"_ _16\"></span>acquise <span class=\"_ _3\"> </span>et <span class=\"_ _16\"></span>d\u00e9termine <span class=\"_ _4\"></span>la<span class=\"_ _245\"> </span> proportion de services r<span class=\"_ _1\"></span>endus avant <span class=\"_ _1\"></span>la date du regroup<span class=\"_ _1\"></span>ement.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _0\"></span>goodwill <span class=\"_ _2\"></span>r\u00e9s<span class=\"_ _1\"></span>ultant <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>acquisitions <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>iliales <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>\u00e9valu\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>son <span class=\"_ _0\"></span>co\u00fbt, <span class=\"_ _0\"></span>diminu\u00e9 <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>cumul <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>pertes <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>valeur<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span><span class=\"_ _16\"></span><span class=\"ff1\"> </span>Le Groupe n\u2019a pas r\u00e9a<span class=\"_ _1\"></span>lis\u00e9 d\u2019acquisitio<span class=\"_ _1\"></span>n au cours de l\u2019exerc<span class=\"_ _1\"></span>ice 2025.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-190": {
   "value": "Principes comptables<span class=\"_ _245\"> </span>Le <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>comptabilise <span class=\"_ _b\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>regroupements <span class=\"_ _16\"></span>d\u2019<span class=\"_ _1\"></span>entreprises <span class=\"_ _16\"></span>au <span class=\"_ _1\"></span>moye<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _16\"></span>m\u00e9thode <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l\u2019acquisition <span class=\"_ _16\"></span>lorsque<span class=\"_ _245\"> </span>l\u2019ensemble <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>ac<span class=\"_ _1\"></span>tivit\u00e9s <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>t <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>actifs <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>pris <span class=\"_ _3\"> </span>r\u00e9pond <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>d\u00e9f<span class=\"_ _1\"></span>inition <span class=\"_ _3\"> </span>d\u2019une <span class=\"_ _3\"> </span>entreprise, <span class=\"_ _3\"> </span>dont <span class=\"_ _3\"> </span>le <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _3\"> </span>est<span class=\"_ _245\"> </span>transf\u00e9r\u00e9 <span class=\"_ _1\"></span>au <span class=\"_ _b\"></span>Groupe. <span class=\"_ _b\"></span>Pour <span class=\"_ _b\"></span>d\u00e9terminer <span class=\"_ _b\"></span>si <span class=\"_ _1\"></span>un <span class=\"_ _b\"></span>ensemble <span class=\"_ _b\"></span>d\u2019activit\u00e9s <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>d\u2019acti<span class=\"_ _1\"></span>fs <span class=\"_ _1\"></span>donn\u00e9 <span class=\"_ _b\"></span>cons<span class=\"_ _b\"></span>titue <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>entreprise,<span class=\"_ _245\"> </span>le Groupe \u00e9v<span class=\"_ _1\"></span>alue si c<span class=\"_ _1\"></span>elui-ci<span class=\"_ _1\"></span> inclut, au <span class=\"_ _1\"></span>minimum, <span class=\"_ _1\"></span>un intr<span class=\"_ _1\"></span>ant et u<span class=\"_ _1\"></span>n processus <span class=\"_ _1\"></span>essentiel, et <span class=\"_ _1\"></span>si l\u2019ens<span class=\"_ _1\"></span>emble acquis<span class=\"_ _245\"> </span>a la capacit\u00e9 de produ<span class=\"_ _1\"></span>ire des biens ou des s<span class=\"_ _1\"></span>ervices.<span class=\"_ _245\"> </span>Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>possib<span class=\"_ _1\"></span>ilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>proc\u00e9der <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>un <span class=\"_ _3\"> </span>\u00ab <span class=\"_ _4\"> </span>test <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>concentratio<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>\u00bb <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>permet <span class=\"_ _4\"> </span>d\u2019\u00e9val<span class=\"_ _1\"></span>uer <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mani\u00e8re<span class=\"_ _245\"> </span>simplifi\u00e9e <span class=\"_ _12\"> </span>si <span class=\"_ _14\"> </span>un <span class=\"_ _12\"> </span>ense<span class=\"_ _1\"></span>mble <span class=\"_ _14\"> </span>d\u2019activit\u00e9s <span class=\"_ _12\"> </span>et <span class=\"_ _14\"> </span>d\u2019actifs <span class=\"_ _12\"> </span>ac<span class=\"_ _1\"></span>quis <span class=\"_ _14\"> </span>ne <span class=\"_ _12\"> </span>constitue <span class=\"_ _14\"> </span>pas <span class=\"_ _12\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>entrepr<span class=\"_ _1\"></span>ise. <span class=\"_ _12\"> </span>Ce <span class=\"_ _14\"> </span>test <span class=\"_ _14\"> </span>de<span class=\"_ _245\"> </span>concentration <span class=\"_ _b\"></span>facultatif <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>concluant <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>l\u2019ense<span class=\"_ _1\"></span>mble <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>justes <span class=\"_ _b\"></span>val<span class=\"_ _1\"></span>eurs <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>bruts <span class=\"_ _b\"></span>acqu<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>entr\u00e9<span class=\"_ _245\"> </span>en un unique actif ide<span class=\"_ _1\"></span>ntifiable ou d<span class=\"_ _1\"></span>ans un groupe d\u2019act<span class=\"_ _1\"></span>ifs identifiables si<span class=\"_ _1\"></span>milaires.<span class=\"_ _245\"> </span>La <span class=\"_ _1\"></span>contre<span class=\"_ _1\"></span>partie <span class=\"_ _b\"></span>transf\u00e9r\u00e9e <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>g\u00e9n\u00e9ral<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>\u00e9valu\u00e9e <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>vale<span class=\"_ _1\"></span>ur<span class=\"_ _2\"></span>, <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>l'instar <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>identifia<span class=\"_ _1\"></span>bles <span class=\"_ _b\"></span>nets<span class=\"_ _245\"> </span>acquis. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>go<span class=\"_ _1\"></span>odwill <span class=\"_ _b\"></span>r\u00e9sulta<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>regro<span class=\"_ _1\"></span>upements <span class=\"_ _16\"></span>est <span class=\"_ _1\"></span>soumis <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>un <span class=\"_ _1\"></span>test <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>d\u00e9pr\u00e9<span class=\"_ _1\"></span>ciation <span class=\"_ _b\"></span>cha<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>ann\u00e9e. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>out<span class=\"_ _245\"> </span>profit <span class=\"_ _0\"></span>au titre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acq<span class=\"_ _1\"></span>uisition \u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>nditions avantageuses <span class=\"_ _0\"></span>est comptabilis\u00e9 imm\u00e9diatement <span class=\"_ _0\"></span>en r\u00e9sultat. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span>co\u00fbts li\u00e9s \u00e0 l\u2019acq<span class=\"_ _1\"></span>uisition sont com<span class=\"_ _1\"></span>ptabilis\u00e9s en ch<span class=\"_ _1\"></span>arges lorsqu<span class=\"_ _1\"></span>\u2019ils sont enco<span class=\"_ _1\"></span>urus, \u00e0 moins <span class=\"_ _1\"></span>qu'ils ne so<span class=\"_ _1\"></span>ient li\u00e9s<span class=\"_ _245\"> </span>\u00e0 l'\u00e9mission d\u2019une d<span class=\"_ _1\"></span>ette ou d'instruments <span class=\"_ _1\"></span>de capitaux pr<span class=\"_ _1\"></span>opres.<span class=\"_ _245\"> </span>La <span class=\"_ _2\"></span>contrep<span class=\"_ _1\"></span>artie <span class=\"_ _2\"></span>transf<span class=\"_ _1\"></span>\u00e9r\u00e9e <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>xclut <span class=\"_ _2\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants <span class=\"_ _2\"></span>relatifs <span class=\"_ _0\"></span>au <span class=\"_ _2\"></span>r\u00e8g<span class=\"_ _1\"></span>lement <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>\u00e9existantes. <span class=\"_ _0\"></span>Ces <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants<span class=\"_ _245\"> </span>sont g\u00e9n\u00e9ralement compt<span class=\"_ _1\"></span>abilis\u00e9s en r<span class=\"_ _1\"></span>\u00e9sultat net.<span class=\"_ _245\"> </span>T<span class=\"_ _9\"></span>oute contrepartie \u00e9ventuelle est <span class=\"_ _0\"></span>\u00e9va<span class=\"_ _1\"></span>lu\u00e9e \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur \u00e0 <span class=\"_ _0\"></span>la date d\u2019acquisition. Si <span class=\"_ _0\"></span>l\u2019obligation<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e payer un<span class=\"_ _0\"></span>e<span class=\"_ _245\"> </span>contrepartie \u00e9ventuelle r\u00e9p<span class=\"_ _1\"></span>ondant \u00e0 la d\u00e9finition d'un ins<span class=\"_ _1\"></span>trument financier a \u00e9t\u00e9 class<span class=\"_ _1\"></span>\u00e9e en capitaux propres,<span class=\"_ _245\"> </span>elle <span class=\"_ _14\"> </span>n\u2019est <span class=\"_ _15\"> </span>pas <span class=\"_ _14\"> </span>r\u00e9\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _15\"> </span>et <span class=\"_ _14\"> </span>son<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>r<span class=\"_ _1\"></span>\u00e8glement <span class=\"_ _14\"> </span>es<span class=\"_ _1\"></span>t <span class=\"_ _14\"> </span>compta<span class=\"_ _1\"></span>bilis\u00e9 <span class=\"_ _14\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>capitaux <span class=\"_ _15\"> </span>propres. <span class=\"_ _15\"> </span>Sinon, <span class=\"_ _14\"> </span>les <span class=\"_ _15\"> </span>autres<span class=\"_ _245\"> </span>contreparties \u00e9ventuelles sont <span class=\"_ _0\"></span>r\u00e9\u00e9valu<span class=\"_ _1\"></span>\u00e9es \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur \u00e0 <span class=\"_ _0\"></span>cha<span class=\"_ _1\"></span>que date <span class=\"_ _0\"></span>de cl\u00f4ture et <span class=\"_ _0\"></span>les variations <span class=\"_ _0\"></span>de juste<span class=\"_ _245\"> </span>valeur de la contrepart<span class=\"_ _1\"></span>ie \u00e9ventuelle sont com<span class=\"_ _1\"></span>ptabilis\u00e9es en r\u00e9sult<span class=\"_ _1\"></span>at.<span class=\"_ _245\"> </span>Si des droits \u00e0 <span class=\"_ _0\"></span>paiement fo<span class=\"_ _1\"></span>nd\u00e9 sur des actions <span class=\"_ _0\"></span>(droits<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>rempl<span class=\"_ _1\"></span>acement) doivent \u00eatre donn\u00e9s en \u00e9change de<span class=\"_ _245\"> </span>droits d\u00e9tenus<span class=\"_ _1\"></span> par <span class=\"_ _1\"></span>les salari<span class=\"_ _1\"></span>\u00e9s de l<span class=\"_ _1\"></span>\u2019entreprise <span class=\"_ _1\"></span>acquise (<span class=\"_ _1\"></span>droits d<span class=\"_ _1\"></span>e l\u2019entreprise <span class=\"_ _1\"></span>acqu<span class=\"_ _1\"></span>ise), alors<span class=\"_ _1\"></span> tout <span class=\"_ _1\"></span>ou partie <span class=\"_ _1\"></span>du<span class=\"_ _245\"> </span>montant  des <span class=\"_ _12\"> </span>droits  de  re<span class=\"_ _1\"></span>mplacement  d<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>l\u2019acqu\u00e9reur <span class=\"_ _12\"> </span>est  compris  dans <span class=\"_ _12\"> </span>l\u2019\u00e9valuation <span class=\"_ _12\"> </span>de  la  contrep<span class=\"_ _1\"></span>artie<span class=\"_ _245\"> </span>transf\u00e9r\u00e9e du <span class=\"_ _1\"></span>regroupeme<span class=\"_ _1\"></span>nt d\u2019entrepr<span class=\"_ _1\"></span>ises. Po<span class=\"_ _1\"></span>ur \u00e9value<span class=\"_ _1\"></span>r ce <span class=\"_ _1\"></span>montant, le <span class=\"_ _1\"></span>Groupe c<span class=\"_ _1\"></span>ompare <span class=\"_ _1\"></span>les valeurs<span class=\"_ _1\"></span> bas\u00e9es<span class=\"_ _245\"> </span>sur <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>droits <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>remplacement <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _16\"></span>octroy\u00e9s <span class=\"_ _4\"></span>par <span class=\"_ _16\"></span>l\u2019entreprise <span class=\"_ _16\"></span>acquise <span class=\"_ _3\"> </span>et <span class=\"_ _16\"></span>d\u00e9termine <span class=\"_ _4\"></span>la<span class=\"_ _245\"> </span>proportion de services r<span class=\"_ _1\"></span>endus avant <span class=\"_ _1\"></span>la date du regroup<span class=\"_ _1\"></span>ement.<span class=\"_ _245\"> </span>Le <span class=\"_ _0\"></span>goodwill <span class=\"_ _2\"></span>r\u00e9s<span class=\"_ _1\"></span>ultant <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>acquisitions <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>iliales <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>\u00e9valu\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>son <span class=\"_ _0\"></span>co\u00fbt, <span class=\"_ _0\"></span>diminu\u00e9 <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>cumul <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>pertes <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>valeur<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span>Le Groupe n\u2019a pas r\u00e9a<span class=\"_ _1\"></span>lis\u00e9 d\u2019acquisitio<span class=\"_ _1\"></span>n au cours de l\u2019exerc<span class=\"_ _1\"></span>ice 2025.<span class=\"_ _245\"> </span>Principes compta<span class=\"_ _1\"></span>bles<span class=\"_ _245\"> </span>\u00c0 chaque <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>l\u00f4ture, <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>valeurs <span class=\"_ _1\"></span>comptables<span class=\"_ _1\"></span> des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actifs non<span class=\"_ _1\"></span> financ<span class=\"_ _1\"></span>iers d<span class=\"_ _1\"></span>u Groupe<span class=\"_ _1\"></span> (autres<span class=\"_ _1\"></span> que <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs<span class=\"_ _245\"> </span>d\u2019imp\u00f4t <span class=\"_ _12\"> </span>diff\u00e9r\u00e9  et <span class=\"_ _12\"> </span>les <span class=\"_ _12\"> </span>co\u00fbts <span class=\"_ _12\"> </span>d\u2019obtention <span class=\"_ _12\"> </span>des  c<span class=\"_ _1\"></span>ontrats) <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>examin\u00e9es  afi<span class=\"_ _1\"></span>n  d<span class=\"_ _1\"></span>\u2019appr\u00e9cier <span class=\"_ _12\"> </span>s\u2019il <span class=\"_ _12\"> </span>existe <span class=\"_ _12\"> </span>une<span class=\"_ _245\"> </span>quelconque <span class=\"_ _f\"> </span>indication <span class=\"_ _11\"> </span>qu<span class=\"_ _1\"></span>\u2019un <span class=\"_ _f\"> </span>actif <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>subi <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>ne <span class=\"_ _11\"> </span>perte<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _11\"> </span>S\u2019il <span class=\"_ _f\"> </span>existe <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>telle  i<span class=\"_ _0\"></span>ndicat<span class=\"_ _1\"></span>ion, <span class=\"_ _f\"> </span>la <span class=\"_ _11\"> </span>valeur<span class=\"_ _245\"> </span>recouvrable  de  l\u2019actif <span class=\"_ _12\"> </span>est  estim\u00e9e.  Le <span class=\"_ _12\"> </span>goodwill  est <span class=\"_ _12\"> </span>test\u00e9  chaque  ann\u00e9e  a<span class=\"_ _1\"></span>insi  que  les  immobi<span class=\"_ _1\"></span>lisations<span class=\"_ _245\"> </span>incorporelles en cours<span class=\"_ _1\"></span> en date de cl\u00f4<span class=\"_ _1\"></span>ture de l\u2019exercice<span class=\"_ _1\"></span>.<span class=\"_ _245\"> </span>Pour <span class=\"_ _4\"> </span>\u00eatre <span class=\"_ _3\"> </span>test\u00e9s, <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>regro<span class=\"_ _1\"></span>up\u00e9s <span class=\"_ _4\"> </span>da<span class=\"_ _1\"></span>ns <span class=\"_ _4\"> </span>le <span class=\"_ _3\"> </span>plus <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>etit <span class=\"_ _3\"> </span>groupe <span class=\"_ _4\"> </span>d\u2019act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>g\u00e9n\u00e8re <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>ntr\u00e9es <span class=\"_ _4\"> </span>de<span class=\"_ _245\"> </span>tr\u00e9sorerie r\u00e9sultant de <span class=\"_ _0\"></span>leur utilisation continue, largement ind\u00e9pendantes des entr\u00e9es de tr\u00e9sorerie <span class=\"_ _0\"></span>g\u00e9n<span class=\"_ _1\"></span>\u00e9r\u00e9es<span class=\"_ _245\"> </span>par <span class=\"_ _0\"></span>d\u2019autres actifs <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>UGT<span class=\"_ _9\"></span>. Le <span class=\"_ _0\"></span>goodwill issu <span class=\"_ _0\"></span>d'un <span class=\"_ _0\"></span>regroupeme<span class=\"_ _1\"></span>nt <span class=\"_ _0\"></span>d\u2019entrepr<span class=\"_ _1\"></span>ises <span class=\"_ _0\"></span>est af<span class=\"_ _0\"></span>fect\u00e9 aux <span class=\"_ _0\"></span>UGT <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>groupes<span class=\"_ _245\"> </span>d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des s<span class=\"_ _1\"></span>ynergies du reg<span class=\"_ _1\"></span>roupement d\u2019entre<span class=\"_ _1\"></span>prises.<span class=\"_ _245\"> </span>La valeur recouvrable d\u2019un actif <span class=\"_ _0\"></span>ou d\u2019une UGT <span class=\"_ _0\"></span>est la valeur la plus \u00e9lev\u00e9e en<span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>e valeur d\u2019utilit\u00e9 et <span class=\"_ _0\"></span>juste valeur<span class=\"_ _245\"> </span>diminu\u00e9e <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>co\u00fbts <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cession. <span class=\"_ _2\"></span>La <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>d\u2019utilit\u00e9 <span class=\"_ _0\"></span>est <span class=\"_ _2\"></span>\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ar <span class=\"_ _0\"></span>rapport <span class=\"_ _2\"></span>aux <span class=\"_ _0\"></span>flux <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>tr\u00e9sorerie <span class=\"_ _0\"></span>futurs <span class=\"_ _0\"></span>estim\u00e9s,<span class=\"_ _245\"> </span>actualis\u00e9s a<span class=\"_ _1\"></span>u taux, <span class=\"_ _1\"></span>avant <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>p\u00f4t, q<span class=\"_ _1\"></span>ui refl<span class=\"_ _1\"></span>\u00e8te l\u2019appr<span class=\"_ _1\"></span>\u00e9ciation c<span class=\"_ _1\"></span>ourante <span class=\"_ _1\"></span>du m<span class=\"_ _1\"></span>arch\u00e9 de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valeur t<span class=\"_ _1\"></span>emps <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019argent<span class=\"_ _245\"> </span>et des risques sp\u00e9c<span class=\"_ _1\"></span>ifiques \u00e0 l\u2019actif ou \u00e0 l\u2019UGT<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span>Une <span class=\"_ _0\"></span>perte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9e <span class=\"_ _0\"></span>si l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>ptable <span class=\"_ _0\"></span>d\u2019un acti<span class=\"_ _0\"></span>f ou <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019UGT <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>sup\u00e9rieure <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>sa valeur<span class=\"_ _245\"> </span>recouvrable estim\u00e9e.<span class=\"_ _245\"> </span>Les <span class=\"_ _16\"></span>pertes <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>valeur <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9es <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _16\"></span>net. <span class=\"_ _16\"></span>Elles <span class=\"_ _16\"></span>sont <span class=\"_ _b\"></span>affect\u00e9es <span class=\"_ _16\"></span>d\u2019abord <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _245\"> </span>valeur <span class=\"_ _16\"></span>comptable <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tout<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>goodwill <span class=\"_ _16\"></span>affect\u00e9 <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019UGT<span class=\"_ _9\"></span>, <span class=\"_ _16\"></span>pu<span class=\"_ _1\"></span>is <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leurs <span class=\"_ _16\"></span>comptabl<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>autres<span class=\"_ _245\"> </span>actifs de l\u2019UGT au prorata d<span class=\"_ _1\"></span>e la valeur com<span class=\"_ _1\"></span>ptable de ch<span class=\"_ _1\"></span>aque actif de l\u2019UG<span class=\"_ _1\"></span>T<span class=\"_ _9\"></span>.<span class=\"_ _245\"> </span>Une <span class=\"_ _b\"></span>perte <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>aleur <span class=\"_ _b\"></span>com<span class=\"_ _1\"></span>ptabilis\u00e9e <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>itre <span class=\"_ _b\"></span>d\u2019un <span class=\"_ _16\"></span>goodwill <span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>peut <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _b\"></span>repr<span class=\"_ _1\"></span>ise. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>autr<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>actifs, <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _245\"> </span>valeur com<span class=\"_ _1\"></span>ptable, <span class=\"_ _1\"></span>augment\u00e9e <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>raison <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>reprise <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>perte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span>, ne <span class=\"_ _1\"></span>doit <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>sup\u00e9rieure <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span>valeur comptable<span class=\"_ _1\"></span> qui aurait<span class=\"_ _1\"></span> \u00e9t\u00e9 d\u00e9term<span class=\"_ _1\"></span>in\u00e9e,<span class=\"_ _1\"></span> nette des <span class=\"_ _1\"></span>amortissements, s<span class=\"_ _1\"></span>i aucune<span class=\"_ _1\"></span> perte de v<span class=\"_ _1\"></span>aleur n\u2019avait \u00e9t<span class=\"_ _1\"></span>\u00e9<span class=\"_ _245\"> </span>comptabilis\u00e9e.<span class=\"_ _245\"> </span>Frais de recherche <span class=\"_ _1\"></span>et d\u00e9veloppement<span class=\"_ _245\"> </span>En application de la norm<span class=\"_ _1\"></span>e IAS<span class=\"ff1\"> <span class=\"_ _1\"></span></span>38 Immobil<span class=\"_ _1\"></span>isations incorporelles : \u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>echerche <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>comptabilis\u00e9es <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019exercice <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>cours <span class=\"_ _0\"></span>duquel <span class=\"_ _0\"></span>elles<span class=\"_ _245\"> </span></span></span>sont engag\u00e9es<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de d\u00e9veloppement <span class=\"_ _0\"></span>relatif au <span class=\"_ _0\"></span>logiciel <span class=\"_ _0\"></span>Pla<span class=\"_ _1\"></span>nisware <span class=\"_ _0\"></span>Enterprise<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>sont immobilis\u00e9es <span class=\"_ _0\"></span>si les <span class=\"_ _0\"></span>six<span class=\"_ _245\"> </span></span></span>conditions suivantes s<span class=\"_ _1\"></span>ont r\u00e9unies<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">F<span class=\"_ _1\"></span>aisabilit\u00e9 technique n\u00e9ces<span class=\"_ _1\"></span>saire \u00e0 l\u2019ach\u00e8vement de l\u2019immo<span class=\"_ _1\"></span>bilisation incorporel<span class=\"_ _1\"></span>le en vue de sa<span class=\"_ _245\"> </span></span></span>mise en service ou d<span class=\"_ _1\"></span>e sa vente,<span class=\"_ _245\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Inten<span class=\"_ _1\"></span>tion d\u2019achever l\u2019im<span class=\"_ _1\"></span>mobilisation incorpor<span class=\"_ _1\"></span>elle et de <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>utiliser ou de la vendr<span class=\"_ _1\"></span>e,<span class=\"_ _245\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 utiliser ou <span class=\"_ _1\"></span>\u00e0 vendre l\u2019immobi<span class=\"_ _1\"></span>lisation incorpor<span class=\"_ _1\"></span>elle,<span class=\"_ _245\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">G<span class=\"_ _1\"></span>\u00e9n\u00e9ration d\u2019avantages \u00e9c<span class=\"_ _1\"></span>onomiques fu<span class=\"_ _1\"></span>turs probable<span class=\"_ _1\"></span>s, </span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Dispon<span class=\"_ _1\"></span>ibilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ressources<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>techniques, <span class=\"_ _4\"> </span>financi\u00e8res <span class=\"_ _4\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>autres, <span class=\"_ _4\"> </span>appropri\u00e9es <span class=\"_ _4\"> </span>pour <span class=\"_ _3\"> </span>achever <span class=\"_ _4\"> </span>le<span class=\"_ _245\"> </span></span></span>d\u00e9veloppement et ut<span class=\"_ _1\"></span>iliser ou vendre l<span class=\"_ _1\"></span>\u2019immobilisation in<span class=\"_ _1\"></span>corporelle,<span class=\"_ _245\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 <span class=\"_ _0\"></span>\u00e9valuer <span class=\"_ _0\"></span>de fa\u00e7on <span class=\"_ _0\"></span>fiable l<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>attribuab<span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>\u00e0 l\u2019immobilisation i<span class=\"_ _0\"></span>nc<span class=\"_ _1\"></span>orporelle <span class=\"_ _0\"></span>au<span class=\"_ _245\"> </span></span></span>cours de son d\u00e9velop<span class=\"_ _1\"></span>pement.<span class=\"_ _245\"> </span>Les <span class=\"_ _13\"> </span>au<span class=\"_ _1\"></span>tres <span class=\"_ _19\"> </span>d\u00e9penses <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>d\u00e9veloppement, <span class=\"_ _19\"> </span>ne <span class=\"_ _13\"> </span>r\u00e9ponda<span class=\"_ _1\"></span>nt <span class=\"_ _19\"> </span>pas <span class=\"_ _13\"> </span>aux <span class=\"_ _19\"> </span>crit\u00e8res <span class=\"_ _19\"> </span>\u00e9nonc\u00e9s <span class=\"_ _19\"> </span>ci-<span class=\"_ _1\"></span>dessus, <span class=\"_ _19\"> </span>sont<span class=\"_ _245\"> </span>comptabilis\u00e9es direct<span class=\"_ _1\"></span>ement en charges<span class=\"_ _1\"></span> de l\u2019exercice.<span class=\"_ _245\"> </span>Au titre de l\u2019activit\u00e9 de <span class=\"_ _1\"></span>d\u00e9veloppement du <span class=\"_ _1\"></span>groupe, deux<span class=\"_ _1\"></span> cat\u00e9gories d\u2019activ<span class=\"_ _1\"></span>it\u00e9 doivent \u00eatre disting<span class=\"_ _1\"></span>u\u00e9es :<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les activit\u00e9s <span class=\"_ _0\"></span>de d\u00e9veloppement visant \u00e0 <span class=\"_ _0\"></span>cr\u00e9er de nouveaux produits <span class=\"_ _0\"></span>(e.g., modules, applications) ou<span class=\"_ _245\"> </span></span></span>\u00e0  apporter <span class=\"_ _12\"> </span>des  n<span class=\"_ _1\"></span>ouvelles  fonc<span class=\"_ _1\"></span>tionnalit\u00e9s <span class=\"_ _12\"> </span>aux  pro<span class=\"_ _1\"></span>duits  exista<span class=\"_ _1\"></span>nts,  pour <span class=\"_ _12\"> </span>lesquels <span class=\"_ _12\"> </span>les  crit\u00e8res <span class=\"_ _12\"> </span>de<span class=\"_ _245\"> </span>capitalisation <span class=\"_ _4\"> </span>d\u00e9fi<span class=\"_ _1\"></span>nis <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>norme <span class=\"_ _3\"> </span>IAS <span class=\"_ _4\"> </span>38 <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _4\"> </span>appr\u00e9<span class=\"_ _1\"></span>ci\u00e9s <span class=\"_ _4\"> </span>par<span class=\"_ _b\"></span> <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>\u00e9quipes <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _4\"> </span>au<span class=\"_ _245\"> </span>moment du lancemen<span class=\"_ _1\"></span>t de ces projets<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _1\"></span>activit<span class=\"_ _1\"></span>\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>d\u00e9ve<span class=\"_ _1\"></span>loppement <span class=\"_ _b\"></span>visant <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>maintenir <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>produits<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>existants <span class=\"_ _b\"></span>(ad<span class=\"_ _1\"></span>aptation <span class=\"_ _b\"></span>aux <span class=\"_ _b\"></span>nouveaux<span class=\"_ _245\"> </span></span></span>syst\u00e8mes <span class=\"_ _b\"></span>d\u2019exploitati<span class=\"_ _1\"></span>on, <span class=\"_ _b\"></span>maintenance <span class=\"_ _b\"></span>correc<span class=\"_ _1\"></span>tive\u2026), <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ui <span class=\"_ _b\"></span>ne <span class=\"_ _b\"></span>rempliss<span class=\"_ _1\"></span>ent <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>cond<span class=\"_ _1\"></span>itions <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>equises<span class=\"_ _245\"> </span>par la norme et ne s<span class=\"_ _1\"></span>ont donc pas immob<span class=\"_ _1\"></span>ilis\u00e9s. Apr\u00e8s <span class=\"_ _1\"></span>leur <span class=\"_ _b\"></span>comptabilisation<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>initiale, <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>frais <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d\u00e9veloppement <span class=\"_ _b\"></span>capitalis\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>valu\u00e9s <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>leur <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>minu\u00e9<span class=\"_ _245\"> </span>du <span class=\"_ _12\"> </span>cumul <span class=\"_ _12\"> </span>des <span class=\"_ _14\"> </span>amortissements <span class=\"_ _12\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>du <span class=\"_ _12\"> </span>cumu<span class=\"_ _1\"></span>l <span class=\"_ _12\"> </span>des <span class=\"_ _12\"> </span>pertes <span class=\"_ _14\"> </span>de  v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _12\"> </span>Les <span class=\"_ _12\"> </span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>d\u00e9ve<span class=\"_ _1\"></span>loppement<span class=\"_ _245\"> </span>immobilis\u00e9es s<span class=\"_ _1\"></span>ont a<span class=\"_ _1\"></span>morties lin\u00e9airem<span class=\"_ _1\"></span>ent s<span class=\"_ _1\"></span>ur leur <span class=\"_ _1\"></span>dur\u00e9e<span class=\"_ _b\"></span> d\u2019utilit\u00e9 <span class=\"_ _1\"></span>estim\u00e9e <span class=\"_ _1\"></span>\u00e0 tr<span class=\"_ _1\"></span>ois ans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u2013 d<span class=\"_ _1\"></span>ur\u00e9e <span class=\"_ _1\"></span>que le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span>jug\u00e9e raison<span class=\"_ _1\"></span>nable en<span class=\"_ _1\"></span> raison <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019avanc\u00e9e t<span class=\"_ _1\"></span>echnologiq<span class=\"_ _1\"></span>ue rapide <span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>es nouv<span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>versions et<span class=\"_ _1\"></span> mises <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>jour du<span class=\"_ _245\"> </span>logiciel commercialis\u00e9<span class=\"_ _1\"></span>es r\u00e9guli\u00e8rement<span class=\"_ _1\"></span>. Relations clients<span class=\"_ _245\"> </span>Les <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _b\"></span>clients <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>initialement <span class=\"_ _b\"></span>reco<span class=\"_ _1\"></span>nnues <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>valeur <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ise <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contr\u00f4<span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>d\u2019une<span class=\"_ _245\"> </span>entit\u00e9 <span class=\"_ _0\"></span>par l<span class=\"_ _0\"></span>e Groupe. <span class=\"_ _0\"></span>Elles <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>ensuit<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>amorties lin\u00e9airement <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>figurent <span class=\"_ _0\"></span>au bilan <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>leur co\u00fbt <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nitial <span class=\"_ _0\"></span>diminu\u00e9<span class=\"_ _245\"> </span>des amortissements c<span class=\"_ _1\"></span>umul\u00e9s et d<span class=\"_ _1\"></span>es \u00e9ventuelles p<span class=\"_ _1\"></span>ertes de valeur c<span class=\"_ _1\"></span>onstat\u00e9es.<span class=\"_ _245\"> </span>Les relations clients comptabi<span class=\"_ _1\"></span>lis\u00e9es lors de l\u2019acquis<span class=\"_ _1\"></span>ition de la filiale <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>lanisware Japan <span class=\"_ _1\"></span>K.K. sont amorties s<span class=\"_ _1\"></span>ur<span class=\"_ _245\"> </span>18 ans.<span class=\"_ _245\"> </span>Autres immobilisation<span class=\"_ _1\"></span>s incorporelles<span class=\"_ _245\"> </span>Les autres immobilisations incorporel<span class=\"_ _1\"></span>les comprennent essentiellem<span class=\"_ _1\"></span>ent des licences et logiciels acquis par le<span class=\"_ _245\"> </span>Groupe, \u00e9valu\u00e9s \u00e0 leur co<span class=\"_ _1\"></span>\u00fbt d\u2019acquis<span class=\"_ _1\"></span>ition et amortis lin<span class=\"_ _1\"></span>\u00e9airement sur un<span class=\"_ _1\"></span> an.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-189": {
   "value": "Principes comptables<span class=\"_ _245\"> </span>Le <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>comptabilise <span class=\"_ _b\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>regroupements <span class=\"_ _16\"></span>d\u2019<span class=\"_ _1\"></span>entreprises <span class=\"_ _16\"></span>au <span class=\"_ _1\"></span>moye<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _16\"></span>m\u00e9thode <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l\u2019acquisition <span class=\"_ _16\"></span>lorsque<span class=\"_ _245\"> </span>l\u2019ensemble <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>ac<span class=\"_ _1\"></span>tivit\u00e9s <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>t <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>actifs <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>pris <span class=\"_ _3\"> </span>r\u00e9pond <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>d\u00e9f<span class=\"_ _1\"></span>inition <span class=\"_ _3\"> </span>d\u2019une <span class=\"_ _3\"> </span>entreprise, <span class=\"_ _3\"> </span>dont <span class=\"_ _3\"> </span>le <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _3\"> </span>est<span class=\"_ _245\"> </span>transf\u00e9r\u00e9 <span class=\"_ _1\"></span>au <span class=\"_ _b\"></span>Groupe. <span class=\"_ _b\"></span>Pour <span class=\"_ _b\"></span>d\u00e9terminer <span class=\"_ _b\"></span>si <span class=\"_ _1\"></span>un <span class=\"_ _b\"></span>ensemble <span class=\"_ _b\"></span>d\u2019activit\u00e9s <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>d\u2019acti<span class=\"_ _1\"></span>fs <span class=\"_ _1\"></span>donn\u00e9 <span class=\"_ _b\"></span>cons<span class=\"_ _b\"></span>titue <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>entreprise,<span class=\"_ _245\"> </span>le Groupe \u00e9v<span class=\"_ _1\"></span>alue si c<span class=\"_ _1\"></span>elui-ci<span class=\"_ _1\"></span> inclut, au <span class=\"_ _1\"></span>minimum, <span class=\"_ _1\"></span>un intr<span class=\"_ _1\"></span>ant et u<span class=\"_ _1\"></span>n processus <span class=\"_ _1\"></span>essentiel, et <span class=\"_ _1\"></span>si l\u2019ens<span class=\"_ _1\"></span>emble acquis<span class=\"_ _245\"> </span>a la capacit\u00e9 de produ<span class=\"_ _1\"></span>ire des biens ou des s<span class=\"_ _1\"></span>ervices.<span class=\"_ _245\"> </span>Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>possib<span class=\"_ _1\"></span>ilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>proc\u00e9der <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>un <span class=\"_ _3\"> </span>\u00ab <span class=\"_ _4\"> </span>test <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>concentratio<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>\u00bb <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>permet <span class=\"_ _4\"> </span>d\u2019\u00e9val<span class=\"_ _1\"></span>uer <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mani\u00e8re<span class=\"_ _245\"> </span>simplifi\u00e9e <span class=\"_ _12\"> </span>si <span class=\"_ _14\"> </span>un <span class=\"_ _12\"> </span>ense<span class=\"_ _1\"></span>mble <span class=\"_ _14\"> </span>d\u2019activit\u00e9s <span class=\"_ _12\"> </span>et <span class=\"_ _14\"> </span>d\u2019actifs <span class=\"_ _12\"> </span>ac<span class=\"_ _1\"></span>quis <span class=\"_ _14\"> </span>ne <span class=\"_ _12\"> </span>constitue <span class=\"_ _14\"> </span>pas <span class=\"_ _12\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>entrepr<span class=\"_ _1\"></span>ise. <span class=\"_ _12\"> </span>Ce <span class=\"_ _14\"> </span>test <span class=\"_ _14\"> </span>de<span class=\"_ _245\"> </span>concentration <span class=\"_ _b\"></span>facultatif <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>concluant <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>l\u2019ense<span class=\"_ _1\"></span>mble <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>justes <span class=\"_ _b\"></span>val<span class=\"_ _1\"></span>eurs <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>bruts <span class=\"_ _b\"></span>acqu<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>entr\u00e9<span class=\"_ _245\"> </span>en un unique actif ide<span class=\"_ _1\"></span>ntifiable ou d<span class=\"_ _1\"></span>ans un groupe d\u2019act<span class=\"_ _1\"></span>ifs identifiables si<span class=\"_ _1\"></span>milaires.<span class=\"_ _245\"> </span>La <span class=\"_ _1\"></span>contre<span class=\"_ _1\"></span>partie <span class=\"_ _b\"></span>transf\u00e9r\u00e9e <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>g\u00e9n\u00e9ral<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>\u00e9valu\u00e9e <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>vale<span class=\"_ _1\"></span>ur<span class=\"_ _2\"></span>, <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>l'instar <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>identifia<span class=\"_ _1\"></span>bles <span class=\"_ _b\"></span>nets<span class=\"_ _245\"> </span>acquis. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>go<span class=\"_ _1\"></span>odwill <span class=\"_ _b\"></span>r\u00e9sulta<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>regro<span class=\"_ _1\"></span>upements <span class=\"_ _16\"></span>est <span class=\"_ _1\"></span>soumis <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>un <span class=\"_ _1\"></span>test <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>d\u00e9pr\u00e9<span class=\"_ _1\"></span>ciation <span class=\"_ _b\"></span>cha<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>ann\u00e9e. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>out<span class=\"_ _245\"> </span>profit <span class=\"_ _0\"></span>au titre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acq<span class=\"_ _1\"></span>uisition \u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>nditions avantageuses <span class=\"_ _0\"></span>est comptabilis\u00e9 imm\u00e9diatement <span class=\"_ _0\"></span>en r\u00e9sultat. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span>co\u00fbts li\u00e9s \u00e0 l\u2019acq<span class=\"_ _1\"></span>uisition sont com<span class=\"_ _1\"></span>ptabilis\u00e9s en ch<span class=\"_ _1\"></span>arges lorsqu<span class=\"_ _1\"></span>\u2019ils sont enco<span class=\"_ _1\"></span>urus, \u00e0 moins <span class=\"_ _1\"></span>qu'ils ne so<span class=\"_ _1\"></span>ient li\u00e9s<span class=\"_ _245\"> </span>\u00e0 l'\u00e9mission d\u2019une d<span class=\"_ _1\"></span>ette ou d'instruments <span class=\"_ _1\"></span>de capitaux pr<span class=\"_ _1\"></span>opres.<span class=\"_ _245\"> </span>La <span class=\"_ _2\"></span>contrep<span class=\"_ _1\"></span>artie <span class=\"_ _2\"></span>transf<span class=\"_ _1\"></span>\u00e9r\u00e9e <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>xclut <span class=\"_ _2\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants <span class=\"_ _2\"></span>relatifs <span class=\"_ _0\"></span>au <span class=\"_ _2\"></span>r\u00e8g<span class=\"_ _1\"></span>lement <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>\u00e9existantes. <span class=\"_ _0\"></span>Ces <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants<span class=\"_ _245\"> </span>sont g\u00e9n\u00e9ralement compt<span class=\"_ _1\"></span>abilis\u00e9s en r<span class=\"_ _1\"></span>\u00e9sultat net.<span class=\"_ _245\"> </span>T<span class=\"_ _9\"></span>oute contrepartie \u00e9ventuelle est <span class=\"_ _0\"></span>\u00e9va<span class=\"_ _1\"></span>lu\u00e9e \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur \u00e0 <span class=\"_ _0\"></span>la date d\u2019acquisition. Si <span class=\"_ _0\"></span>l\u2019obligation<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e payer un<span class=\"_ _0\"></span>e<span class=\"_ _245\"> </span>contrepartie \u00e9ventuelle r\u00e9p<span class=\"_ _1\"></span>ondant \u00e0 la d\u00e9finition d'un ins<span class=\"_ _1\"></span>trument financier a \u00e9t\u00e9 class<span class=\"_ _1\"></span>\u00e9e en capitaux propres,<span class=\"_ _245\"> </span>elle <span class=\"_ _14\"> </span>n\u2019est <span class=\"_ _15\"> </span>pas <span class=\"_ _14\"> </span>r\u00e9\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _15\"> </span>et <span class=\"_ _14\"> </span>son<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>r<span class=\"_ _1\"></span>\u00e8glement <span class=\"_ _14\"> </span>es<span class=\"_ _1\"></span>t <span class=\"_ _14\"> </span>compta<span class=\"_ _1\"></span>bilis\u00e9 <span class=\"_ _14\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>capitaux <span class=\"_ _15\"> </span>propres. <span class=\"_ _15\"> </span>Sinon, <span class=\"_ _14\"> </span>les <span class=\"_ _15\"> </span>autres<span class=\"_ _245\"> </span>contreparties \u00e9ventuelles sont <span class=\"_ _0\"></span>r\u00e9\u00e9valu<span class=\"_ _1\"></span>\u00e9es \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur \u00e0 <span class=\"_ _0\"></span>cha<span class=\"_ _1\"></span>que date <span class=\"_ _0\"></span>de cl\u00f4ture et <span class=\"_ _0\"></span>les variations <span class=\"_ _0\"></span>de juste<span class=\"_ _245\"> </span>valeur de la contrepart<span class=\"_ _1\"></span>ie \u00e9ventuelle sont com<span class=\"_ _1\"></span>ptabilis\u00e9es en r\u00e9sult<span class=\"_ _1\"></span>at.<span class=\"_ _245\"> </span>Si des droits \u00e0 <span class=\"_ _0\"></span>paiement fo<span class=\"_ _1\"></span>nd\u00e9 sur des actions <span class=\"_ _0\"></span>(droits<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>rempl<span class=\"_ _1\"></span>acement) doivent \u00eatre donn\u00e9s en \u00e9change de<span class=\"_ _245\"> </span>droits d\u00e9tenus<span class=\"_ _1\"></span> par <span class=\"_ _1\"></span>les salari<span class=\"_ _1\"></span>\u00e9s de l<span class=\"_ _1\"></span>\u2019entreprise <span class=\"_ _1\"></span>acquise (<span class=\"_ _1\"></span>droits d<span class=\"_ _1\"></span>e l\u2019entreprise <span class=\"_ _1\"></span>acqu<span class=\"_ _1\"></span>ise), alors<span class=\"_ _1\"></span> tout <span class=\"_ _1\"></span>ou partie <span class=\"_ _1\"></span>du<span class=\"_ _245\"> </span>montant  des <span class=\"_ _12\"> </span>droits  de  re<span class=\"_ _1\"></span>mplacement  d<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>l\u2019acqu\u00e9reur <span class=\"_ _12\"> </span>est  compris  dans <span class=\"_ _12\"> </span>l\u2019\u00e9valuation <span class=\"_ _12\"> </span>de  la  contrep<span class=\"_ _1\"></span>artie<span class=\"_ _245\"> </span>transf\u00e9r\u00e9e du <span class=\"_ _1\"></span>regroupeme<span class=\"_ _1\"></span>nt d\u2019entrepr<span class=\"_ _1\"></span>ises. Po<span class=\"_ _1\"></span>ur \u00e9value<span class=\"_ _1\"></span>r ce <span class=\"_ _1\"></span>montant, le <span class=\"_ _1\"></span>Groupe c<span class=\"_ _1\"></span>ompare <span class=\"_ _1\"></span>les valeurs<span class=\"_ _1\"></span> bas\u00e9es<span class=\"_ _245\"> </span>sur <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>droits <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>remplacement <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _16\"></span>octroy\u00e9s <span class=\"_ _4\"></span>par <span class=\"_ _16\"></span>l\u2019entreprise <span class=\"_ _16\"></span>acquise <span class=\"_ _3\"> </span>et <span class=\"_ _16\"></span>d\u00e9termine <span class=\"_ _4\"></span>la<span class=\"_ _245\"> </span>proportion de services r<span class=\"_ _1\"></span>endus avant <span class=\"_ _1\"></span>la date du regroup<span class=\"_ _1\"></span>ement.<span class=\"_ _245\"> </span>Le <span class=\"_ _0\"></span>goodwill <span class=\"_ _2\"></span>r\u00e9s<span class=\"_ _1\"></span>ultant <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>acquisitions <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>iliales <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>\u00e9valu\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>son <span class=\"_ _0\"></span>co\u00fbt, <span class=\"_ _0\"></span>diminu\u00e9 <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>cumul <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>pertes <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>valeur<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span>Le Groupe n\u2019a pas r\u00e9a<span class=\"_ _1\"></span>lis\u00e9 d\u2019acquisitio<span class=\"_ _1\"></span>n au cours de l\u2019exerc<span class=\"_ _1\"></span>ice 2025.<span class=\"_ _245\"> </span>Note 15.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Goodwill<span class=\"_ _245\"> </span>Principes comptables<span class=\"_ _245\"> </span>V<span class=\"_ _0\"></span>oir Note 4. Evolutions du p\u00e9rim<span class=\"_ _1\"></span>\u00e8tre de consolidat<span class=\"_ _1\"></span>ion<span class=\"_ _245\"> </span>15.1 Evolution du Goodw<span class=\"_ _1\"></span>ill<table class=\"s w387 h377\" id=\"_9231a413-b711-4339-a92a-4a11e500b0cd\"><tr><td class=\"c x252 y1ced w1a9 he\"><div class=\"t m0 x75 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1ced w1a6 he\"><div class=\"t m0 x81 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ced w1a6 he\"><div class=\"t m0 x81 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1cee w1a9 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Valeurs brutes<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1cef w1a9 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y11c7 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cef w1a6 h1e8\"><div class=\"t m0 xbe hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">20 529<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cef w1a6 h1e8\"><div class=\"t m0 xbe h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">21 006 </div></td></tr><tr><td class=\"c x252 y1cf0 w1a9 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Acquisitions<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf0 w1a6 h229\"><div class=\"t m0 x5b h5 y15cf ff1 fs2a fc3 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf0 w1a6 h229\"><div class=\"t m0 x5b h228 y15cf ff1 fs2a fc3 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1cf1 w1a9 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversion<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf1 w1a6 h1e8\"><div class=\"t m0 x2 h5 y12b1 ff1 fs2a fc3 sc0 ls0 ws0\">(1 267)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf1 w1a6 h1e8\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc3 sc0 ls0 ws0\">(477) </div></td></tr><tr><td class=\"c x252 y1cf2 w1a9 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf2 w1a6 h229\"><div class=\"t m0 xbe hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">19 262<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf2 w1a6 h229\"><div class=\"t m0 xbe h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">20 529 </div></td></tr><tr><td class=\"c x252 y1cf3 w1a9 h1e8\"><div class=\"t m0 x75 hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">D\u00e9pr\u00e9ciations<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1cf4 w1a9 h235\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y122f ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\"> janvier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf4 w1a6 h235\"><div class=\"t m0 x5b hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf4 w1a6 h235\"><div class=\"t m0 x5b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1cf5 w1a9 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de valeur<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf5 w1a6 h1e8\"><div class=\"t m0 x5b h5 y12b1 ff1 fs2a fc3 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf5 w1a6 h1e8\"><div class=\"t m0 x5b h228 y12b1 ff1 fs2a fc3 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1cf6 w1a9 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf6 w1a6 h229\"><div class=\"t m0 x5b hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf6 w1a6 h229\"><div class=\"t m0 x5b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1cf7 w1a9 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Valeurs nettes<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1cf8 w1a9 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y11c7 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf8 w1a6 h1e8\"><div class=\"t m0 xbe hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">20 529<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf8 w1a6 h1e8\"><div class=\"t m0 xbe h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">21 006 </div></td></tr><tr><td class=\"c x252 y1cf9 w1a9 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf9 w1a6 h229\"><div class=\"t m0 xbe hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">19 262<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf9 w1a6 h229\"><div class=\"t m0 xbe h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">20 529 </div></td></tr></table>15.2 T<span class=\"_ _2\"></span>ests de d<span class=\"_ _1\"></span>\u00e9pr\u00e9ciation<span class=\"_ _245\"> </span>Principes compta<span class=\"_ _1\"></span>bles<span class=\"_ _245\"> </span>\u00c0 chaque <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>l\u00f4ture, <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>valeurs <span class=\"_ _1\"></span>comptables<span class=\"_ _1\"></span> des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actifs non<span class=\"_ _1\"></span> financ<span class=\"_ _1\"></span>iers d<span class=\"_ _1\"></span>u Groupe<span class=\"_ _1\"></span> (autres<span class=\"_ _1\"></span> que <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs<span class=\"_ _245\"> </span>d\u2019imp\u00f4t <span class=\"_ _12\"> </span>diff\u00e9r\u00e9  et <span class=\"_ _12\"> </span>les <span class=\"_ _12\"> </span>co\u00fbts <span class=\"_ _12\"> </span>d\u2019obtention <span class=\"_ _12\"> </span>des  c<span class=\"_ _1\"></span>ontrats) <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>examin\u00e9es  afi<span class=\"_ _1\"></span>n  d<span class=\"_ _1\"></span>\u2019appr\u00e9cier <span class=\"_ _12\"> </span>s\u2019il <span class=\"_ _12\"> </span>existe <span class=\"_ _12\"> </span>une<span class=\"_ _245\"> </span>quelconque <span class=\"_ _f\"> </span>indication <span class=\"_ _11\"> </span>qu<span class=\"_ _1\"></span>\u2019un <span class=\"_ _f\"> </span>actif <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>subi <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>ne <span class=\"_ _11\"> </span>perte<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _11\"> </span>S\u2019il <span class=\"_ _f\"> </span>existe <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>telle  i<span class=\"_ _0\"></span>ndicat<span class=\"_ _1\"></span>ion, <span class=\"_ _f\"> </span>la <span class=\"_ _11\"> </span>valeur<span class=\"_ _245\"> </span>recouvrable  de  l\u2019actif <span class=\"_ _12\"> </span>est  estim\u00e9e.  Le <span class=\"_ _12\"> </span>goodwill  est <span class=\"_ _12\"> </span>test\u00e9  chaque  ann\u00e9e  a<span class=\"_ _1\"></span>insi  que  les  immobi<span class=\"_ _1\"></span>lisations<span class=\"_ _245\"> </span>incorporelles en cours<span class=\"_ _1\"></span> en date de cl\u00f4<span class=\"_ _1\"></span>ture de l\u2019exercice<span class=\"_ _1\"></span>.<span class=\"_ _245\"> </span>Pour <span class=\"_ _4\"> </span>\u00eatre <span class=\"_ _3\"> </span>test\u00e9s, <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>regro<span class=\"_ _1\"></span>up\u00e9s <span class=\"_ _4\"> </span>da<span class=\"_ _1\"></span>ns <span class=\"_ _4\"> </span>le <span class=\"_ _3\"> </span>plus <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>etit <span class=\"_ _3\"> </span>groupe <span class=\"_ _4\"> </span>d\u2019act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>g\u00e9n\u00e8re <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>ntr\u00e9es <span class=\"_ _4\"> </span>de<span class=\"_ _245\"> </span>tr\u00e9sorerie r\u00e9sultant de <span class=\"_ _0\"></span>leur utilisation continue, largement ind\u00e9pendantes des entr\u00e9es de tr\u00e9sorerie <span class=\"_ _0\"></span>g\u00e9n<span class=\"_ _1\"></span>\u00e9r\u00e9es<span class=\"_ _245\"> </span>par <span class=\"_ _0\"></span>d\u2019autres actifs <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>UGT<span class=\"_ _9\"></span>. Le <span class=\"_ _0\"></span>goodwill issu <span class=\"_ _0\"></span>d'un <span class=\"_ _0\"></span>regroupeme<span class=\"_ _1\"></span>nt <span class=\"_ _0\"></span>d\u2019entrepr<span class=\"_ _1\"></span>ises <span class=\"_ _0\"></span>est af<span class=\"_ _0\"></span>fect\u00e9 aux <span class=\"_ _0\"></span>UGT <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>groupes<span class=\"_ _245\"> </span>d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des s<span class=\"_ _1\"></span>ynergies du reg<span class=\"_ _1\"></span>roupement d\u2019entre<span class=\"_ _1\"></span>prises.<span class=\"_ _245\"> </span>La valeur recouvrable d\u2019un actif <span class=\"_ _0\"></span>ou d\u2019une UGT <span class=\"_ _0\"></span>est la valeur la plus \u00e9lev\u00e9e en<span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>e valeur d\u2019utilit\u00e9 et <span class=\"_ _0\"></span>juste valeur<span class=\"_ _245\"> </span>diminu\u00e9e <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>co\u00fbts <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cession. <span class=\"_ _2\"></span>La <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>d\u2019utilit\u00e9 <span class=\"_ _0\"></span>est <span class=\"_ _2\"></span>\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ar <span class=\"_ _0\"></span>rapport <span class=\"_ _2\"></span>aux <span class=\"_ _0\"></span>flux <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>tr\u00e9sorerie <span class=\"_ _0\"></span>futurs <span class=\"_ _0\"></span>estim\u00e9s,<span class=\"_ _245\"> </span>actualis\u00e9s a<span class=\"_ _1\"></span>u taux, <span class=\"_ _1\"></span>avant <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>p\u00f4t, q<span class=\"_ _1\"></span>ui refl<span class=\"_ _1\"></span>\u00e8te l\u2019appr<span class=\"_ _1\"></span>\u00e9ciation c<span class=\"_ _1\"></span>ourante <span class=\"_ _1\"></span>du m<span class=\"_ _1\"></span>arch\u00e9 de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valeur t<span class=\"_ _1\"></span>emps <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019argent<span class=\"_ _245\"> </span>et des risques sp\u00e9c<span class=\"_ _1\"></span>ifiques \u00e0 l\u2019actif ou \u00e0 l\u2019UGT<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span>Une <span class=\"_ _0\"></span>perte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9e <span class=\"_ _0\"></span>si l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>ptable <span class=\"_ _0\"></span>d\u2019un acti<span class=\"_ _0\"></span>f ou <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019UGT <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>sup\u00e9rieure <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>sa valeur<span class=\"_ _245\"> </span>recouvrable estim\u00e9e.<span class=\"_ _245\"> </span>Les <span class=\"_ _16\"></span>pertes <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>valeur <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9es <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _16\"></span>net. <span class=\"_ _16\"></span>Elles <span class=\"_ _16\"></span>sont <span class=\"_ _b\"></span>affect\u00e9es <span class=\"_ _16\"></span>d\u2019abord <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _245\"> </span>valeur <span class=\"_ _16\"></span>comptable <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tout<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>goodwill <span class=\"_ _16\"></span>affect\u00e9 <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019UGT<span class=\"_ _9\"></span>, <span class=\"_ _16\"></span>pu<span class=\"_ _1\"></span>is <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leurs <span class=\"_ _16\"></span>comptabl<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>autres<span class=\"_ _245\"> </span>actifs de l\u2019UGT au prorata d<span class=\"_ _1\"></span>e la valeur com<span class=\"_ _1\"></span>ptable de ch<span class=\"_ _1\"></span>aque actif de l\u2019UG<span class=\"_ _1\"></span>T<span class=\"_ _9\"></span>.<span class=\"_ _245\"> </span>Une <span class=\"_ _b\"></span>perte <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>aleur <span class=\"_ _b\"></span>com<span class=\"_ _1\"></span>ptabilis\u00e9e <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>itre <span class=\"_ _b\"></span>d\u2019un <span class=\"_ _16\"></span>goodwill <span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>peut <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _b\"></span>repr<span class=\"_ _1\"></span>ise. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>autr<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>actifs, <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _245\"> </span>valeur com<span class=\"_ _1\"></span>ptable, <span class=\"_ _1\"></span>augment\u00e9e <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>raison <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>reprise <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>perte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span>, ne <span class=\"_ _1\"></span>doit <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>sup\u00e9rieure <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span>valeur comptable<span class=\"_ _1\"></span> qui aurait<span class=\"_ _1\"></span> \u00e9t\u00e9 d\u00e9term<span class=\"_ _1\"></span>in\u00e9e,<span class=\"_ _1\"></span> nette des <span class=\"_ _1\"></span>amortissements, s<span class=\"_ _1\"></span>i aucune<span class=\"_ _1\"></span> perte de v<span class=\"_ _1\"></span>aleur n\u2019avait \u00e9t<span class=\"_ _1\"></span>\u00e9<span class=\"_ _245\"> </span>comptabilis\u00e9e.<span class=\"_ _245\"> </span>Le Groupe <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>r\u00e9alis\u00e9 <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span>ts <span class=\"_ _1\"></span>de d\u00e9pr\u00e9ciat<span class=\"_ _1\"></span>ion au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"_ _b\"></span>5 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>31 d<span class=\"_ _1\"></span>\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"ls4\">4 <span class=\"_ _1\"></span></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span>flux <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _16\"></span>par <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>activit\u00e9s, <span class=\"_ _16\"></span>actualis\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>taux <span class=\"_ _16\"></span>moyen <span class=\"_ _16\"></span>pond\u00e9r\u00e9 <span class=\"_ _16\"></span>du <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>pital <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>1<span class=\"_ _9\"></span>1<span class=\"_ _16\"></span><span class=\"ls11\">,5</span>% <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>9<span class=\"ls5\">,6<span class=\"_ _1\"></span><span class=\"ls64\">%<span class=\"_ _245\"> </span></span></span>respectivement. <span class=\"_ _1\"></span>Les <span class=\"_ _1\"></span>flux <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>g\u00e9n\u00e9r\u00e9s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>ar <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>activit\u00e9s <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Gro<span class=\"_ _1\"></span>upe so<span class=\"_ _1\"></span>nt c<span class=\"_ _1\"></span>alcul\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _b\"></span>d\u2019un <span class=\"_ _1\"></span>plan<span class=\"_ _245\"> </span>pr\u00e9visionnel <span class=\"_ _1\"></span>sur <span class=\"_ _b\"></span>5 <span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>compte <span class=\"_ _b\"></span>tenu <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>caract\u00e9risti<span class=\"_ _1\"></span>ques <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>march\u00e9 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>lequel <span class=\"_ _b\"></span>est <span class=\"_ _1\"></span>posit<span class=\"_ _1\"></span>ionn\u00e9 <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>roupe, <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _245\"> </span>dynamique de croissance et de la mat<span class=\"_ _1\"></span>urit\u00e9 de ses activit\u00e9s. Les flux de tr\u00e9sorer<span class=\"_ _1\"></span>ie issus de ce plan pr\u00e9visionnel<span class=\"_ _245\"> </span>sont  coh\u00e9rents  avec  le  taux  de  croissanc<span class=\"_ _1\"></span>e  du  chiffre  d\u2019affaires  et  du  taux  d\u2019EBITDA<span class=\"_ _0\"></span>  sur  les  exercices<span class=\"_ _245\"> </span>historiques<span class=\"ff1\"> </span>; le taux <span class=\"_ _1\"></span>de croissance du ch<span class=\"_ _1\"></span>iffre d\u2019af<span class=\"_ _0\"></span>faires \u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00e0 <span class=\"_ _1\"></span>l\u2019infini<span class=\"ff1\"> </span>\u00bb est fix\u00e9 <span class=\"_ _1\"></span>\u00e0 2%.<span class=\"_ _245\"> </span>Compte <span class=\"_ _0\"></span>tenu <span class=\"_ _2\"></span>des <span class=\"_ _0\"></span>pays <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _2\"></span>Planiswar<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>op\u00e8re<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>les <span class=\"_ _2\"></span>entr\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>tr\u00e9sorerie <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _0\"></span>g\u00e9n\u00e9r\u00e9es <span class=\"_ _0\"></span>sur <span class=\"_ _2\"></span>une <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>ind\u00e9pen<span class=\"_ _1\"></span>dante<span class=\"_ _245\"> </span>et,  \u00e0  ce  titre,  les <span class=\"_ _12\"> </span>pays  sont <span class=\"_ _12\"> </span>la  plus  petite  un<span class=\"_ _1\"></span>it\u00e9  g\u00e9n\u00e9rant <span class=\"_ _12\"> </span>des  entr\u00e9es  de  t<span class=\"_ _1\"></span>r\u00e9sorerie  et  do<span class=\"_ _1\"></span>nc  des  U<span class=\"_ _1\"></span>GT<span class=\"_ _245\"> </span>ind\u00e9pendantes. Pour <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>besoins <span class=\"_ _0\"></span>des tests <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00e9pr\u00e9ciation du <span class=\"_ _2\"></span>go<span class=\"_ _1\"></span>odwill,<span class=\"_ _1\"></span> celui-ci <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9 af<span class=\"_ _0\"></span>fect\u00e9 <span class=\"_ _0\"></span>\u00e0 un <span class=\"_ _2\"></span>regro<span class=\"_ _1\"></span>upemen<span class=\"_ _1\"></span>t<span class=\"_ _245\"> </span>d\u2019UGT <span class=\"_ _16\"></span>repr\u00e9sentant <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>Groupe <span class=\"_ _4\"></span>dans <span class=\"_ _16\"></span>son <span class=\"_ _16\"></span>ens<span class=\"_ _1\"></span>emble. <span class=\"_ _16\"></span>En <span class=\"_ _4\"></span>ef<span class=\"_ _0\"></span>fet, <span class=\"_ _16\"></span>les <span class=\"_ _4\"></span>produits <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _16\"></span>s\u2019a<span class=\"_ _1\"></span>dressent <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"></span>tous <span class=\"_ _16\"></span>les<span class=\"_ _245\"> </span>march\u00e9s <span class=\"_ _1\"></span>o\u00f9 <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _b\"></span>op\u00e8re, <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tifs <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Gro<span class=\"_ _1\"></span>upe <span class=\"_ _1\"></span>s\u2019adressent <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>tous <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lients <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>oit<span class=\"_ _245\"> </span>leur <span class=\"_ _16\"></span>localisation. <span class=\"_ _16\"></span>Les <span class=\"_ _16\"></span>clients <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>souvent <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>groupes<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>internationaux <span class=\"_ _16\"></span>qui <span class=\"_ _16\"></span>acqui\u00e8rent <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>pro<span class=\"_ _1\"></span>duits<span class=\"_ _245\"> </span>Planisware <span class=\"_ _11\"> </span>pour <span class=\"_ _11\"> </span>l\u2019ensembl<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>leurs <span class=\"_ _11\"> </span>filiales. <span class=\"_ _11\"> </span>Les <span class=\"_ _11\"> </span>\u00e9quipes <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>produits, <span class=\"_ _11\"> </span>exclusiveme<span class=\"_ _1\"></span>nt<span class=\"_ _245\"> </span>bas\u00e9es <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>France, <span class=\"_ _4\"> </span>participent <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>perman<span class=\"_ _1\"></span>ence <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _3\"> </span>am\u00e9liorer <span class=\"_ _4\"> </span>l\u2019offre <span class=\"_ _4\"> </span>propos\u00e9e <span class=\"_ _4\"> </span>globale<span class=\"_ _1\"></span>ment, <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>produits <span class=\"_ _4\"> </span>du<span class=\"_ _245\"> </span>Groupe, <span class=\"_ _b\"></span>comp<span class=\"_ _1\"></span>l\u00e9mentaires, <span class=\"_ _16\"></span>permettent <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>propos<span class=\"_ _1\"></span>er <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>offre <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>mpl\u00e8te <span class=\"_ _b\"></span>au <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Project <span class=\"_ _16\"></span>Economy<span class=\"_ _2\"></span>. <span class=\"_ _b\"></span>Le<span class=\"_ _245\"> </span>groupe <span class=\"_ _b\"></span>ne <span class=\"_ _16\"></span>suit <span class=\"_ _1\"></span>pas <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>performance <span class=\"_ _16\"></span>autre <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>hiffre <span class=\"_ _b\"></span>d\u2019affaires, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>\u2019est<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>\u00e0-dire <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>\u2019effectue <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>as <span class=\"_ _16\"></span>un <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>nitoring <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _245\"> </span>goodwill, \u00e0 un niveau<span class=\"_ _1\"></span> plus fin que le gro<span class=\"_ _1\"></span>upe dans son e<span class=\"_ _1\"></span>nsemble.<span class=\"_ _245\"> </span>Au <span class=\"_ _1\"></span>31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>\u00e9cembre <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>d\u00e9ce<span class=\"_ _1\"></span>mbre <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onclu <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>valeur <span class=\"_ _b\"></span>rec<span class=\"_ _1\"></span>ouvrable <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>regroupeme<span class=\"_ _1\"></span>nt<span class=\"_ _245\"> </span>d\u2019UGT <span class=\"_ _0\"></span>exc\u00e9dait sa <span class=\"_ _0\"></span>valeur comptable. <span class=\"_ _0\"></span>L<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>manag<span class=\"_ _1\"></span>ement estime <span class=\"_ _0\"></span>qu\u2019aucu<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>changem<span class=\"_ _1\"></span>ent raisonnable <span class=\"_ _0\"></span>poss<span class=\"_ _1\"></span>ible <span class=\"_ _0\"></span>dans<span class=\"_ _245\"> </span>les <span class=\"_ _4\"> </span>hyp<span class=\"_ _1\"></span>oth\u00e8ses <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>l\u00e9s <span class=\"_ _3\"> </span>mentionn\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>i-dess<span class=\"_ _1\"></span>us <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>\u2019aurait <span class=\"_ _3\"> </span>pour <span class=\"_ _3\"> </span>cons\u00e9<span class=\"_ _1\"></span>quence <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>orter <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>valeur <span class=\"_ _3\"> </span>re<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ouvrable <span class=\"_ _3\"> </span>du<span class=\"_ _245\"> </span>groupe d\u2019UGT \u00e0 des monta<span class=\"_ _1\"></span>nts significativement<span class=\"_ _1\"></span> inf\u00e9rieurs<span class=\"_ _1\"></span> \u00e0 sa valeur comptab<span class=\"_ _1\"></span>le. Pour valider ces conclusions, l<span class=\"_ _0\"></span>e Groupe a <span class=\"_ _0\"></span>r\u00e9al<span class=\"_ _1\"></span>is\u00e9 des tests de <span class=\"_ _0\"></span>sensibilit\u00e9 aux principales hypoth\u00e8ses impactant<span class=\"_ _245\"> </span>le calcul de la valeur recouvr<span class=\"_ _1\"></span>able du groupe d\u2019UGT ; \u00e0 savoir : le taux d\u2019actualisation et le taux de croissance \u00e0<span class=\"_ _245\"> </span>l\u2019infini. Ainsi, <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>deux<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>exercices <span class=\"_ _16\"></span>pr\u00e9sent\u00e9s, <span class=\"_ _16\"></span>une <span class=\"_ _b\"></span>augmentatio<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>1% <span class=\"_ _16\"></span>du <span class=\"_ _b\"></span>tau<span class=\"_ _1\"></span>x <span class=\"_ _16\"></span>d\u2019actualisation <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ombin\u00e9e <span class=\"_ _16\"></span>\u00e0<span class=\"_ _245\"> </span>une diminution de 0<span class=\"_ _1\"></span>,5% du taux de<span class=\"_ _1\"></span> croissance \u00e0 l<span class=\"_ _1\"></span>\u2019infini n\u2019aurait pas con<span class=\"_ _1\"></span>duit \u00e0 d\u00e9pr\u00e9cier l<span class=\"_ _1\"></span>e goodwill du Grou<span class=\"_ _1\"></span>pe.<span class=\"_ _245\"> </span>Note 16.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Immobilisations<span class=\"_ _1\"></span> incorpor<span class=\"_ _1\"></span>elles<span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Frais de recherche <span class=\"_ _1\"></span>et d\u00e9veloppement<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff3\"> </span>En application de la norm<span class=\"_ _1\"></span>e IAS<span class=\"ff1\"> <span class=\"_ _1\"></span></span>38 Immobil<span class=\"_ _1\"></span>isations incorporelles : <span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>echerche <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>comptabilis\u00e9es <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019exercice <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>cours <span class=\"_ _0\"></span>duquel <span class=\"_ _0\"></span>elles<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>sont engag\u00e9es<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de d\u00e9veloppement <span class=\"_ _0\"></span>relatif au <span class=\"_ _0\"></span>logiciel <span class=\"_ _0\"></span>Pla<span class=\"_ _1\"></span>nisware <span class=\"_ _0\"></span>Enterprise<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>sont immobilis\u00e9es <span class=\"_ _0\"></span>si les <span class=\"_ _0\"></span>six<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>conditions suivantes s<span class=\"_ _1\"></span>ont r\u00e9unies<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">F<span class=\"_ _1\"></span>aisabilit\u00e9 technique n\u00e9ces<span class=\"_ _1\"></span>saire \u00e0 l\u2019ach\u00e8vement de l\u2019immo<span class=\"_ _1\"></span>bilisation incorporel<span class=\"_ _1\"></span>le en vue de sa<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>mise en service ou d<span class=\"_ _1\"></span>e sa vente,<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Inten<span class=\"_ _1\"></span>tion d\u2019achever l\u2019im<span class=\"_ _1\"></span>mobilisation incorpor<span class=\"_ _1\"></span>elle et de <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>utiliser ou de la vendr<span class=\"_ _1\"></span>e,<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 utiliser ou <span class=\"_ _1\"></span>\u00e0 vendre l\u2019immobi<span class=\"_ _1\"></span>lisation incorpor<span class=\"_ _1\"></span>elle,<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">G<span class=\"_ _1\"></span>\u00e9n\u00e9ration d\u2019avantages \u00e9c<span class=\"_ _1\"></span>onomiques fu<span class=\"_ _1\"></span>turs probable<span class=\"_ _1\"></span>s, </span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Dispon<span class=\"_ _1\"></span>ibilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ressources<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>techniques, <span class=\"_ _4\"> </span>financi\u00e8res <span class=\"_ _4\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>autres, <span class=\"_ _4\"> </span>appropri\u00e9es <span class=\"_ _4\"> </span>pour <span class=\"_ _3\"> </span>achever <span class=\"_ _4\"> </span>le<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>d\u00e9veloppement et ut<span class=\"_ _1\"></span>iliser ou vendre l<span class=\"_ _1\"></span>\u2019immobilisation in<span class=\"_ _1\"></span>corporelle,<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 <span class=\"_ _0\"></span>\u00e9valuer <span class=\"_ _0\"></span>de fa\u00e7on <span class=\"_ _0\"></span>fiable l<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>attribuab<span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>\u00e0 l\u2019immobilisation i<span class=\"_ _0\"></span>nc<span class=\"_ _1\"></span>orporelle <span class=\"_ _0\"></span>au<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>cours de son d\u00e9velop<span class=\"_ _1\"></span>pement.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _13\"> </span>au<span class=\"_ _1\"></span>tres <span class=\"_ _19\"> </span>d\u00e9penses <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>d\u00e9veloppement, <span class=\"_ _19\"> </span>ne <span class=\"_ _13\"> </span>r\u00e9ponda<span class=\"_ _1\"></span>nt <span class=\"_ _19\"> </span>pas <span class=\"_ _13\"> </span>aux <span class=\"_ _19\"> </span>crit\u00e8res <span class=\"_ _19\"> </span>\u00e9nonc\u00e9s <span class=\"_ _19\"> </span>ci-<span class=\"_ _1\"></span>dessus, <span class=\"_ _19\"> </span>sont<span class=\"_ _245\"> </span> comptabilis\u00e9es direct<span class=\"_ _1\"></span>ement en charges<span class=\"_ _1\"></span> de l\u2019exercice.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Au titre de l\u2019activit\u00e9 de <span class=\"_ _1\"></span>d\u00e9veloppement du <span class=\"_ _1\"></span>groupe, deux<span class=\"_ _1\"></span> cat\u00e9gories d\u2019activ<span class=\"_ _1\"></span>it\u00e9 doivent \u00eatre disting<span class=\"_ _1\"></span>u\u00e9es :<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les activit\u00e9s <span class=\"_ _0\"></span>de d\u00e9veloppement visant \u00e0 <span class=\"_ _0\"></span>cr\u00e9er de nouveaux produits <span class=\"_ _0\"></span>(e.g., modules, applications) ou<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>\u00e0  apporter <span class=\"_ _12\"> </span>des  n<span class=\"_ _1\"></span>ouvelles  fonc<span class=\"_ _1\"></span>tionnalit\u00e9s <span class=\"_ _12\"> </span>aux  pro<span class=\"_ _1\"></span>duits  exista<span class=\"_ _1\"></span>nts,  pour <span class=\"_ _12\"> </span>lesquels <span class=\"_ _12\"> </span>les  crit\u00e8res <span class=\"_ _12\"> </span>de<span class=\"_ _245\"> </span> capitalisation <span class=\"_ _4\"> </span>d\u00e9fi<span class=\"_ _1\"></span>nis <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>norme <span class=\"_ _3\"> </span>IAS <span class=\"_ _4\"> </span>38 <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _4\"> </span>appr\u00e9<span class=\"_ _1\"></span>ci\u00e9s <span class=\"_ _4\"> </span>par<span class=\"_ _b\"></span> <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>\u00e9quipes <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _4\"> </span>au<span class=\"_ _245\"> </span> moment du lancemen<span class=\"_ _1\"></span>t de ces projets<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _1\"></span>activit<span class=\"_ _1\"></span>\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>d\u00e9ve<span class=\"_ _1\"></span>loppement <span class=\"_ _b\"></span>visant <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>maintenir <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>produits<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>existants <span class=\"_ _b\"></span>(ad<span class=\"_ _1\"></span>aptation <span class=\"_ _b\"></span>aux <span class=\"_ _b\"></span>nouveaux<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>syst\u00e8mes <span class=\"_ _b\"></span>d\u2019exploitati<span class=\"_ _1\"></span>on, <span class=\"_ _b\"></span>maintenance <span class=\"_ _b\"></span>correc<span class=\"_ _1\"></span>tive\u2026), <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ui <span class=\"_ _b\"></span>ne <span class=\"_ _b\"></span>rempliss<span class=\"_ _1\"></span>ent <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>cond<span class=\"_ _1\"></span>itions <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>equises<span class=\"_ _245\"> </span> par la norme et ne s<span class=\"_ _1\"></span>ont donc pas immob<span class=\"_ _1\"></span>ilis\u00e9s. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Apr\u00e8s <span class=\"_ _1\"></span>leur <span class=\"_ _b\"></span>comptabilisation<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>initiale, <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>frais <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d\u00e9veloppement <span class=\"_ _b\"></span>capitalis\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>valu\u00e9s <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>leur <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>minu\u00e9<span class=\"_ _245\"> </span> du <span class=\"_ _12\"> </span>cumul <span class=\"_ _12\"> </span>des <span class=\"_ _14\"> </span>amortissements <span class=\"_ _12\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>du <span class=\"_ _12\"> </span>cumu<span class=\"_ _1\"></span>l <span class=\"_ _12\"> </span>des <span class=\"_ _12\"> </span>pertes <span class=\"_ _14\"> </span>de  v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _12\"> </span>Les <span class=\"_ _12\"> </span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>d\u00e9ve<span class=\"_ _1\"></span>loppement<span class=\"_ _245\"> </span> immobilis\u00e9es s<span class=\"_ _1\"></span>ont a<span class=\"_ _1\"></span>morties lin\u00e9airem<span class=\"_ _1\"></span>ent s<span class=\"_ _1\"></span>ur leur <span class=\"_ _1\"></span>dur\u00e9e<span class=\"_ _b\"></span> d\u2019utilit\u00e9 <span class=\"_ _1\"></span>estim\u00e9e <span class=\"_ _1\"></span>\u00e0 tr<span class=\"_ _1\"></span>ois ans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u2013 d<span class=\"_ _1\"></span>ur\u00e9e <span class=\"_ _1\"></span>que le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span> jug\u00e9e raison<span class=\"_ _1\"></span>nable en<span class=\"_ _1\"></span> raison <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019avanc\u00e9e t<span class=\"_ _1\"></span>echnologiq<span class=\"_ _1\"></span>ue rapide <span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>es nouv<span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>versions et<span class=\"_ _1\"></span> mises <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>jour du<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> logiciel commercialis\u00e9<span class=\"_ _1\"></span>es r\u00e9guli\u00e8rement<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Relations clients<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _b\"></span>clients <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>initialement <span class=\"_ _b\"></span>reco<span class=\"_ _1\"></span>nnues <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>valeur <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ise <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contr\u00f4<span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>d\u2019une<span class=\"_ _245\"> </span> entit\u00e9 <span class=\"_ _0\"></span>par l<span class=\"_ _0\"></span>e Groupe. <span class=\"_ _0\"></span>Elles <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>ensuit<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>amorties lin\u00e9airement <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>figurent <span class=\"_ _0\"></span>au bilan <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>leur co\u00fbt <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nitial <span class=\"_ _0\"></span>diminu\u00e9<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> des amortissements c<span class=\"_ _1\"></span>umul\u00e9s et d<span class=\"_ _1\"></span>es \u00e9ventuelles p<span class=\"_ _1\"></span>ertes de valeur c<span class=\"_ _1\"></span>onstat\u00e9es.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les relations clients comptabi<span class=\"_ _1\"></span>lis\u00e9es lors de l\u2019acquis<span class=\"_ _1\"></span>ition de la filiale <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>lanisware Japan <span class=\"_ _1\"></span>K.K. sont amorties s<span class=\"_ _1\"></span>ur<span class=\"_ _245\"> </span> 18 ans.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Autres immobilisation<span class=\"_ _1\"></span>s incorporelles<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les autres immobilisations incorporel<span class=\"_ _1\"></span>les comprennent essentiellem<span class=\"_ _1\"></span>ent des licences et logiciels acquis par le<span class=\"_ _245\"> </span> Groupe, \u00e9valu\u00e9s \u00e0 leur co<span class=\"_ _1\"></span>\u00fbt d\u2019acquis<span class=\"_ _1\"></span>ition et amortis lin<span class=\"_ _1\"></span>\u00e9airement sur un<span class=\"_ _1\"></span> an.<span class=\"_ _245\"> </span>16.1 V<span class=\"_ _0\"></span>aleurs brutes des i<span class=\"_ _1\"></span>mmobilisations inco<span class=\"_ _1\"></span>rporelles<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les immobilisations<span class=\"_ _1\"></span> incorporelles ont \u00e9vo<span class=\"_ _1\"></span>lu\u00e9 comme suit<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3b3 h378\" id=\"_bc390126-db1d-4339-b3aa-c7a69a212ec3\"><tr><td></td><td class=\"c x316 y1cfa w3b4 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbts de<span class=\"_ _245\"> </span></div></td><td class=\"c x317 y1cfa w3b5 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Licences<span class=\"_ _245\"> </span></div></td><td class=\"c x318 y1cfa w3b6 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Relation<span class=\"_ _245\"> </span></div></td><td class=\"c x319 y1cfb w3b7 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1cfc w1ba h241\"><div class=\"t m0 x75 h227 y119 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x31a y1cfd w3b8 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d\u00e9veloppement<span class=\"_ _245\"> </span></div></td><td class=\"c x31b y1cfd w3b9 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">et logiciels<span class=\"_ _245\"> </span></div></td><td class=\"c x31c y1cfd w3ba h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">clients</div></td><td class=\"c x31d y1cfe w3bb h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">immobilisations<span class=\"_ _245\"> </span></div></td><td class=\"c x31e y1cfc w197 h241\"><div class=\"t m0 xed h227 y119 ff3 fs2a fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x31f y1cff w3bc h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">incorporelles<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d00 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Valeurs brutes </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d01 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1686 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x320 y1d01 w7f h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">8 692 </div></td><td class=\"c x321 y1d01 w1bb h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 928 </div></td><td class=\"c x322 y1d01 w1bc h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">4 129 </div></td><td class=\"c x323 y1d01 w1bd h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">22<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d01 w197 h23a\"><div class=\"t m0 x6f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">18 771 </div></td></tr><tr><td class=\"c x252 y1d02 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Acquisitions </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d03 w1ba h23c\"><div class=\"t m0 x84 h24b y109e ffb fs2a fc0 sc0 ls0 ws0\">G\u00e9n\u00e9r\u00e9es en interne </div></td><td class=\"c x320 y1d03 w7f h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">2 497 </div></td><td class=\"c x321 y1d03 w1bb h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d03 w1bc h23c\"><div class=\"t m0 xe7 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d03 w1bd h23c\"><div class=\"t m0 x6 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d03 w197 h23c\"><div class=\"t m0 x74 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">2 497 </div></td></tr><tr><td class=\"c x252 y1d04 w1ba h23a\"><div class=\"t m0 x13c h24b y1073 ffb fs2a fc0 sc0 ls0 ws0\">Achats </div></td><td class=\"c x320 y1d04 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d04 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d04 w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d04 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d04 w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d05 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d05 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d05 w1bb h23a\"><div class=\"t m0 x71 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(44) </div></td><td class=\"c x322 y1d05 w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d05 w1bd h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(7) </div></td><td class=\"c x31e y1d05 w197 h23a\"><div class=\"t m0 xb9 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(51) </div></td></tr><tr><td class=\"c x252 y1d06 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversion </div></td><td class=\"c x320 y1d06 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d06 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d06 w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(170) </div></td><td class=\"c x323 y1d06 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d06 w197 h23a\"><div class=\"t m0 x71 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(170) </div></td></tr><tr><td class=\"c x252 y1d07 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x320 y1d07 w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">11 189 </div></td><td class=\"c x321 y1d07 w1bb h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 883 </div></td><td class=\"c x322 y1d07 w1bc h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 958 </div></td><td class=\"c x323 y1d07 w1bd h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d07 w197 h23a\"><div class=\"t m0 x6f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">21 046 </div></td></tr><tr><td class=\"c x252 y1d08 w1ba h23d\"><div class=\"t m0 x75 h228 y16be ff1 fs2a fc0 sc0 ls0 ws0\">Acquisitions </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d09 w1ba h23c\"><div class=\"t m0 x84 h24b y109e ffb fs2a fc0 sc0 ls0 ws0\">G\u00e9n\u00e9r\u00e9es en interne </div></td><td class=\"c x320 y1d09 w7f h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">3 082 </div></td><td class=\"c x321 y1d09 w1bb h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">80<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d09 w1bc h23c\"><div class=\"t m0 xe7 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d09 w1bd h23c\"><div class=\"t m0 x9c h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">42<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d09 w197 h23c\"><div class=\"t m0 x74 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">3 205 </div></td></tr><tr><td class=\"c x252 y1d0a w1ba h23a\"><div class=\"t m0 x13c h24b y1073 ffb fs2a fc0 sc0 ls0 ws0\">Achats </div></td><td class=\"c x320 y1d0a w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d0a w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d0a w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d0a w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d0a w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d0b w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d0b w7f h23a\"><div class=\"t m0 x98 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(85) </div></td><td class=\"c x321 y1d0b w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(3) </div></td><td class=\"c x322 y1d0b w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d0b w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d0b w197 h23a\"><div class=\"t m0 xb9 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(88) </div></td></tr><tr><td class=\"c x252 y1d0c w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x320 y1d0c w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d0c w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d0c w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(452) </div></td><td class=\"c x323 y1d0c w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d0c w197 h23a\"><div class=\"t m0 x71 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(452) </div></td></tr><tr><td class=\"c x252 y1d0d w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x320 y1d0d w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">14 187 </div></td><td class=\"c x321 y1d0d w1bb h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 961 </div></td><td class=\"c x322 y1d0d w1bc h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 506 </div></td><td class=\"c x323 y1d0d w1bd h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">58<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d0d w197 h23a\"><div class=\"t m0 x6f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">23 711 </div></td></tr></table>16.2 <span class=\"_ _0\"></span>Amortissement<span class=\"_ _1\"></span>s et d<span class=\"_ _1\"></span>\u00e9pr\u00e9ciations des immobil<span class=\"_ _1\"></span>isations incorpore<span class=\"_ _1\"></span>lles<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les amortissements et<span class=\"_ _1\"></span> d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations des immobilisat<span class=\"_ _1\"></span>ions incorporel<span class=\"_ _1\"></span>les ont \u00e9volu\u00e9 <span class=\"_ _1\"></span>comme suit :<span class=\"_ _b\"></span><span class=\"ff1\"> </span><table class=\"s w3bd h379\" id=\"_73d270eb-c4ba-4e5b-bc14-6e44c787cea5\"><tr><td></td><td class=\"c x316 y1d0e w3b4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbts de<span class=\"_ _245\"> </span></div></td><td class=\"c x317 y1d0e w3b5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Licences<span class=\"_ _245\"> </span></div></td><td class=\"c x318 y1d0e w3b6 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Relation<span class=\"_ _245\"> </span></div></td><td class=\"c x319 y1d0f w3b7 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d10 w1ba h241\"><div class=\"t m0 x75 h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x31a y1d11 w3b8 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d\u00e9veloppement<span class=\"_ _245\"> </span></div></td><td class=\"c x31b y1d11 w3b9 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">et logiciels<span class=\"_ _245\"> </span></div></td><td class=\"c x31c y1d11 w3ba h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">clients</div></td><td class=\"c x31d y1d12 w3bb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">immobilisations<span class=\"_ _245\"> </span></div></td><td class=\"c x31e y1d10 w197 h241\"><div class=\"t m0 xed h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x31f y1d13 w3bc h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">incorporelles<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d14 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Amortissements et d\u00e9pr<span class=\"_ _0\"></span>\u00e9ciations </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d15 w1ba h23d\"><div class=\"t m0 x75 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1705 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x320 y1d15 w7f h23d\"><div class=\"t m0 xe5 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(5 113) </div></td><td class=\"c x321 y1d15 w1bb h23d\"><div class=\"t m0 x7f h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(5 911) </div></td><td class=\"c x322 y1d15 w1bc h23d\"><div class=\"t m0 x70 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(134) </div></td><td class=\"c x323 y1d15 w1bd h23d\"><div class=\"t m0 x11b h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(7) </div></td><td class=\"c x31e y1d15 w197 h23d\"><div class=\"t m0 x7a h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(11 165) </div></td></tr><tr><td class=\"c x252 y1d16 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x320 y1d16 w7f h23a\"><div class=\"t m0 xe5 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(1 442) </div></td><td class=\"c x321 y1d16 w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(9) </div></td><td class=\"c x322 y1d16 w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(219) </div></td><td class=\"c x323 y1d16 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d16 w197 h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(1 670) </div></td></tr><tr><td class=\"c x252 y1d17 w1ba h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d17 w7f h23c\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d17 w1bb h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">44<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d17 w1bc h23c\"><div class=\"t m0 xe7 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d17 w1bd h23c\"><div class=\"t m0 xb3 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x31e y1d17 w197 h23c\"><div class=\"t m0 x0 h227 y109e ff3 fs2a fc1 sc0 ls5f ws0\">51<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d18 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de valeur </div></td><td class=\"c x320 y1d18 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d18 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d18 w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d18 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d18 w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d19 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x320 y1d19 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d19 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d19 w1bc h23a\"><div class=\"t m0 xaf h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x323 y1d19 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d19 w197 h23a\"><div class=\"t m0 xa1 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 </div></td></tr><tr><td class=\"c x252 y1d1a w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x320 y1d1a w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(6 555) </div></td><td class=\"c x321 y1d1a w1bb h23a\"><div class=\"t m0 x7f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(5 876) </div></td><td class=\"c x322 y1d1a w1bc h23a\"><div class=\"t m0 x70 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(348) </div></td><td class=\"c x323 y1d1a w1bd h23a\"><div class=\"t m0 x6 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1a w197 h23a\"><div class=\"t m0 x7a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(12 779) </div></td></tr><tr><td class=\"c x252 y1d1b w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x320 y1d1b w7f h23a\"><div class=\"t m0 xe5 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(1 684) </div></td><td class=\"c x321 y1d1b w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x322 y1d1b w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(212) </div></td><td class=\"c x323 y1d1b w1bd h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(4) </div></td><td class=\"c x31e y1d1b w197 h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(1 906) </div></td></tr><tr><td class=\"c x252 y1d1c w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d1c w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1c w1bb h23a\"><div class=\"t m0 x180 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">3 </div></td><td class=\"c x322 y1d1c w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d1c w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1c w197 h23a\"><div class=\"t m0 xa1 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 </div></td></tr><tr><td class=\"c x252 y1d1d w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de valeur </div></td><td class=\"c x320 y1d1d w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1d w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d1d w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d1d w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1d w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d1e w1ba h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversion </div></td><td class=\"c x320 y1d1e w7f h23c\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1e w1bb h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d1e w1bc h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">57<span class=\"ls0\"> </span></div></td><td class=\"c x323 y1d1e w1bd h23c\"><div class=\"t m0 x6 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1e w197 h23c\"><div class=\"t m0 x0 h227 y109e ff3 fs2a fc1 sc0 ls5f ws0\">57<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d1f w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x320 y1d1f w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(8 239) </div></td><td class=\"c x321 y1d1f w1bb h23a\"><div class=\"t m0 x7f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(5 879) </div></td><td class=\"c x322 y1d1f w1bc h23a\"><div class=\"t m0 x70 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(503) </div></td><td class=\"c x323 y1d1f w1bd h23a\"><div class=\"t m0 x11b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(4) </div></td><td class=\"c x31e y1d1f w197 h23a\"><div class=\"t m0 x7a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(14 625) </div></td></tr></table>16.3 V<span class=\"_ _0\"></span>aleurs nettes des i<span class=\"_ _1\"></span>mmobilisations <span class=\"_ _1\"></span>incorporelles<span class=\"_ _b\"></span><span class=\"ff3\"> </span><table class=\"s w3be h37a\" id=\"_21e873b2-1100-4188-bcbf-60b4df23e2d8\"><tr><td></td><td class=\"c x308 y1d20 w3b4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbts de<span class=\"_ _245\"> </span></div></td><td class=\"c x317 y1d20 w3b5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Licences<span class=\"_ _245\"> </span></div></td><td class=\"c x324 y1d20 w3b6 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Relation<span class=\"_ _245\"> </span></div></td><td class=\"c x325 y1d21 w3b7 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d22 w1ba h240\"><div class=\"t m0 x75 h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x326 y1d23 w3b8 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d\u00e9veloppement<span class=\"_ _245\"> </span></div></td><td class=\"c x327 y1d23 w3b9 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">et logiciels<span class=\"_ _245\"> </span></div></td><td class=\"c x328 y1d23 w3ba h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">clients</div></td><td class=\"c x329 y1d24 w3bb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">immobilisations<span class=\"_ _245\"> </span></div></td><td class=\"c x31e y1d22 w1c0 h240\"><div class=\"t m0 x74 h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x32a y1d25 w3bc h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">incorporelles<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d26 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Valeurs nettes </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d27 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1686 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x320 y1d27 w1be h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 579 </div></td><td class=\"c x32b y1d27 wb1 h23a\"><div class=\"t m0 x178 h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">17<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d27 w12c h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 995 </div></td><td class=\"c x32c y1d27 w1bf h23a\"><div class=\"t m0 xbf h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d27 w1c0 h23a\"><div class=\"t m0 x1c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">7 606 </div></td></tr><tr><td class=\"c x252 y1d28 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x320 y1d28 w1be h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">4 634 </div></td><td class=\"c x32b y1d28 wb1 h23a\"><div class=\"t m0 xe7 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">8 </div></td><td class=\"c x322 y1d28 w12c h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 610 </div></td><td class=\"c x32c y1d28 w1bf h23a\"><div class=\"t m0 xbf h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d28 w1c0 h23a\"><div class=\"t m0 x1c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">8 267 </div></td></tr><tr><td class=\"c x252 y1d29 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x320 y1d29 w1be h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 948 </div></td><td class=\"c x32b y1d29 wb1 h23a\"><div class=\"t m0 x178 h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">82<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d29 w12c h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 003 </div></td><td class=\"c x32c y1d29 w1bf h23a\"><div class=\"t m0 xbf h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">54<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d29 w1c0 h23a\"><div class=\"t m0 x1c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">9 087 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-188": {
   "value": "Principes comptables<span class=\"_ _245\"> </span>Le <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>comptabilise <span class=\"_ _b\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>regroupements <span class=\"_ _16\"></span>d\u2019<span class=\"_ _1\"></span>entreprises <span class=\"_ _16\"></span>au <span class=\"_ _1\"></span>moye<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _16\"></span>m\u00e9thode <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l\u2019acquisition <span class=\"_ _16\"></span>lorsque<span class=\"_ _245\"> </span>l\u2019ensemble <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>ac<span class=\"_ _1\"></span>tivit\u00e9s <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>t <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>actifs <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>pris <span class=\"_ _3\"> </span>r\u00e9pond <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>d\u00e9f<span class=\"_ _1\"></span>inition <span class=\"_ _3\"> </span>d\u2019une <span class=\"_ _3\"> </span>entreprise, <span class=\"_ _3\"> </span>dont <span class=\"_ _3\"> </span>le <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _3\"> </span>est<span class=\"_ _245\"> </span>transf\u00e9r\u00e9 <span class=\"_ _1\"></span>au <span class=\"_ _b\"></span>Groupe. <span class=\"_ _b\"></span>Pour <span class=\"_ _b\"></span>d\u00e9terminer <span class=\"_ _b\"></span>si <span class=\"_ _1\"></span>un <span class=\"_ _b\"></span>ensemble <span class=\"_ _b\"></span>d\u2019activit\u00e9s <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>d\u2019acti<span class=\"_ _1\"></span>fs <span class=\"_ _1\"></span>donn\u00e9 <span class=\"_ _b\"></span>cons<span class=\"_ _b\"></span>titue <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>entreprise,<span class=\"_ _245\"> </span>le Groupe \u00e9v<span class=\"_ _1\"></span>alue si c<span class=\"_ _1\"></span>elui-ci<span class=\"_ _1\"></span> inclut, au <span class=\"_ _1\"></span>minimum, <span class=\"_ _1\"></span>un intr<span class=\"_ _1\"></span>ant et u<span class=\"_ _1\"></span>n processus <span class=\"_ _1\"></span>essentiel, et <span class=\"_ _1\"></span>si l\u2019ens<span class=\"_ _1\"></span>emble acquis<span class=\"_ _245\"> </span>a la capacit\u00e9 de produ<span class=\"_ _1\"></span>ire des biens ou des s<span class=\"_ _1\"></span>ervices.<span class=\"_ _245\"> </span>Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>possib<span class=\"_ _1\"></span>ilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>proc\u00e9der <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>un <span class=\"_ _3\"> </span>\u00ab <span class=\"_ _4\"> </span>test <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>concentratio<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>\u00bb <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>permet <span class=\"_ _4\"> </span>d\u2019\u00e9val<span class=\"_ _1\"></span>uer <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mani\u00e8re<span class=\"_ _245\"> </span>simplifi\u00e9e <span class=\"_ _12\"> </span>si <span class=\"_ _14\"> </span>un <span class=\"_ _12\"> </span>ense<span class=\"_ _1\"></span>mble <span class=\"_ _14\"> </span>d\u2019activit\u00e9s <span class=\"_ _12\"> </span>et <span class=\"_ _14\"> </span>d\u2019actifs <span class=\"_ _12\"> </span>ac<span class=\"_ _1\"></span>quis <span class=\"_ _14\"> </span>ne <span class=\"_ _12\"> </span>constitue <span class=\"_ _14\"> </span>pas <span class=\"_ _12\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>entrepr<span class=\"_ _1\"></span>ise. <span class=\"_ _12\"> </span>Ce <span class=\"_ _14\"> </span>test <span class=\"_ _14\"> </span>de<span class=\"_ _245\"> </span>concentration <span class=\"_ _b\"></span>facultatif <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>concluant <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>l\u2019ense<span class=\"_ _1\"></span>mble <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>justes <span class=\"_ _b\"></span>val<span class=\"_ _1\"></span>eurs <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>bruts <span class=\"_ _b\"></span>acqu<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>entr\u00e9<span class=\"_ _245\"> </span>en un unique actif ide<span class=\"_ _1\"></span>ntifiable ou d<span class=\"_ _1\"></span>ans un groupe d\u2019act<span class=\"_ _1\"></span>ifs identifiables si<span class=\"_ _1\"></span>milaires.<span class=\"_ _245\"> </span>La <span class=\"_ _1\"></span>contre<span class=\"_ _1\"></span>partie <span class=\"_ _b\"></span>transf\u00e9r\u00e9e <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>g\u00e9n\u00e9ral<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>\u00e9valu\u00e9e <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>vale<span class=\"_ _1\"></span>ur<span class=\"_ _2\"></span>, <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>l'instar <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>identifia<span class=\"_ _1\"></span>bles <span class=\"_ _b\"></span>nets<span class=\"_ _245\"> </span>acquis. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>go<span class=\"_ _1\"></span>odwill <span class=\"_ _b\"></span>r\u00e9sulta<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>regro<span class=\"_ _1\"></span>upements <span class=\"_ _16\"></span>est <span class=\"_ _1\"></span>soumis <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>un <span class=\"_ _1\"></span>test <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>d\u00e9pr\u00e9<span class=\"_ _1\"></span>ciation <span class=\"_ _b\"></span>cha<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>ann\u00e9e. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>out<span class=\"_ _245\"> </span>profit <span class=\"_ _0\"></span>au titre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acq<span class=\"_ _1\"></span>uisition \u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>nditions avantageuses <span class=\"_ _0\"></span>est comptabilis\u00e9 imm\u00e9diatement <span class=\"_ _0\"></span>en r\u00e9sultat. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span>co\u00fbts li\u00e9s \u00e0 l\u2019acq<span class=\"_ _1\"></span>uisition sont com<span class=\"_ _1\"></span>ptabilis\u00e9s en ch<span class=\"_ _1\"></span>arges lorsqu<span class=\"_ _1\"></span>\u2019ils sont enco<span class=\"_ _1\"></span>urus, \u00e0 moins <span class=\"_ _1\"></span>qu'ils ne so<span class=\"_ _1\"></span>ient li\u00e9s<span class=\"_ _245\"> </span>\u00e0 l'\u00e9mission d\u2019une d<span class=\"_ _1\"></span>ette ou d'instruments <span class=\"_ _1\"></span>de capitaux pr<span class=\"_ _1\"></span>opres.<span class=\"_ _245\"> </span>La <span class=\"_ _2\"></span>contrep<span class=\"_ _1\"></span>artie <span class=\"_ _2\"></span>transf<span class=\"_ _1\"></span>\u00e9r\u00e9e <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>xclut <span class=\"_ _2\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants <span class=\"_ _2\"></span>relatifs <span class=\"_ _0\"></span>au <span class=\"_ _2\"></span>r\u00e8g<span class=\"_ _1\"></span>lement <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>\u00e9existantes. <span class=\"_ _0\"></span>Ces <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants<span class=\"_ _245\"> </span>sont g\u00e9n\u00e9ralement compt<span class=\"_ _1\"></span>abilis\u00e9s en r<span class=\"_ _1\"></span>\u00e9sultat net.<span class=\"_ _245\"> </span>T<span class=\"_ _9\"></span>oute contrepartie \u00e9ventuelle est <span class=\"_ _0\"></span>\u00e9va<span class=\"_ _1\"></span>lu\u00e9e \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur \u00e0 <span class=\"_ _0\"></span>la date d\u2019acquisition. Si <span class=\"_ _0\"></span>l\u2019obligation<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e payer un<span class=\"_ _0\"></span>e<span class=\"_ _245\"> </span>contrepartie \u00e9ventuelle r\u00e9p<span class=\"_ _1\"></span>ondant \u00e0 la d\u00e9finition d'un ins<span class=\"_ _1\"></span>trument financier a \u00e9t\u00e9 class<span class=\"_ _1\"></span>\u00e9e en capitaux propres,<span class=\"_ _245\"> </span>elle <span class=\"_ _14\"> </span>n\u2019est <span class=\"_ _15\"> </span>pas <span class=\"_ _14\"> </span>r\u00e9\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _15\"> </span>et <span class=\"_ _14\"> </span>son<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>r<span class=\"_ _1\"></span>\u00e8glement <span class=\"_ _14\"> </span>es<span class=\"_ _1\"></span>t <span class=\"_ _14\"> </span>compta<span class=\"_ _1\"></span>bilis\u00e9 <span class=\"_ _14\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>capitaux <span class=\"_ _15\"> </span>propres. <span class=\"_ _15\"> </span>Sinon, <span class=\"_ _14\"> </span>les <span class=\"_ _15\"> </span>autres<span class=\"_ _245\"> </span>contreparties \u00e9ventuelles sont <span class=\"_ _0\"></span>r\u00e9\u00e9valu<span class=\"_ _1\"></span>\u00e9es \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur \u00e0 <span class=\"_ _0\"></span>cha<span class=\"_ _1\"></span>que date <span class=\"_ _0\"></span>de cl\u00f4ture et <span class=\"_ _0\"></span>les variations <span class=\"_ _0\"></span>de juste<span class=\"_ _245\"> </span>valeur de la contrepart<span class=\"_ _1\"></span>ie \u00e9ventuelle sont com<span class=\"_ _1\"></span>ptabilis\u00e9es en r\u00e9sult<span class=\"_ _1\"></span>at.<span class=\"_ _245\"> </span>Si des droits \u00e0 <span class=\"_ _0\"></span>paiement fo<span class=\"_ _1\"></span>nd\u00e9 sur des actions <span class=\"_ _0\"></span>(droits<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>rempl<span class=\"_ _1\"></span>acement) doivent \u00eatre donn\u00e9s en \u00e9change de<span class=\"_ _245\"> </span>droits d\u00e9tenus<span class=\"_ _1\"></span> par <span class=\"_ _1\"></span>les salari<span class=\"_ _1\"></span>\u00e9s de l<span class=\"_ _1\"></span>\u2019entreprise <span class=\"_ _1\"></span>acquise (<span class=\"_ _1\"></span>droits d<span class=\"_ _1\"></span>e l\u2019entreprise <span class=\"_ _1\"></span>acqu<span class=\"_ _1\"></span>ise), alors<span class=\"_ _1\"></span> tout <span class=\"_ _1\"></span>ou partie <span class=\"_ _1\"></span>du<span class=\"_ _245\"> </span>montant  des <span class=\"_ _12\"> </span>droits  de  re<span class=\"_ _1\"></span>mplacement  d<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>l\u2019acqu\u00e9reur <span class=\"_ _12\"> </span>est  compris  dans <span class=\"_ _12\"> </span>l\u2019\u00e9valuation <span class=\"_ _12\"> </span>de  la  contrep<span class=\"_ _1\"></span>artie<span class=\"_ _245\"> </span>transf\u00e9r\u00e9e du <span class=\"_ _1\"></span>regroupeme<span class=\"_ _1\"></span>nt d\u2019entrepr<span class=\"_ _1\"></span>ises. Po<span class=\"_ _1\"></span>ur \u00e9value<span class=\"_ _1\"></span>r ce <span class=\"_ _1\"></span>montant, le <span class=\"_ _1\"></span>Groupe c<span class=\"_ _1\"></span>ompare <span class=\"_ _1\"></span>les valeurs<span class=\"_ _1\"></span> bas\u00e9es<span class=\"_ _245\"> </span>sur <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>droits <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>remplacement <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _16\"></span>octroy\u00e9s <span class=\"_ _4\"></span>par <span class=\"_ _16\"></span>l\u2019entreprise <span class=\"_ _16\"></span>acquise <span class=\"_ _3\"> </span>et <span class=\"_ _16\"></span>d\u00e9termine <span class=\"_ _4\"></span>la<span class=\"_ _245\"> </span>proportion de services r<span class=\"_ _1\"></span>endus avant <span class=\"_ _1\"></span>la date du regroup<span class=\"_ _1\"></span>ement.<span class=\"_ _245\"> </span>Le <span class=\"_ _0\"></span>goodwill <span class=\"_ _2\"></span>r\u00e9s<span class=\"_ _1\"></span>ultant <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>acquisitions <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>iliales <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>\u00e9valu\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>son <span class=\"_ _0\"></span>co\u00fbt, <span class=\"_ _0\"></span>diminu\u00e9 <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>cumul <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>pertes <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>valeur<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span>Le Groupe n\u2019a pas r\u00e9a<span class=\"_ _1\"></span>lis\u00e9 d\u2019acquisitio<span class=\"_ _1\"></span>n au cours de l\u2019exerc<span class=\"_ _1\"></span>ice 2025.<span class=\"_ _245\"> </span>Note 15.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Goodwill<span class=\"_ _245\"> </span>Principes comptables<span class=\"_ _245\"> </span>V<span class=\"_ _0\"></span>oir Note 4. Evolutions du p\u00e9rim<span class=\"_ _1\"></span>\u00e8tre de consolidat<span class=\"_ _1\"></span>ion<span class=\"_ _245\"> </span>15.1 Evolution du Goodw<span class=\"_ _1\"></span>ill<table class=\"s w387 h377\" id=\"_9231a413-b711-4339-a92a-4a11e500b0cd\"><tr><td class=\"c x252 y1ced w1a9 he\"><div class=\"t m0 x75 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1ced w1a6 he\"><div class=\"t m0 x81 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ced w1a6 he\"><div class=\"t m0 x81 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1cee w1a9 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Valeurs brutes<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1cef w1a9 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y11c7 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cef w1a6 h1e8\"><div class=\"t m0 xbe hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">20 529<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cef w1a6 h1e8\"><div class=\"t m0 xbe h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">21 006 </div></td></tr><tr><td class=\"c x252 y1cf0 w1a9 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Acquisitions<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf0 w1a6 h229\"><div class=\"t m0 x5b h5 y15cf ff1 fs2a fc3 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf0 w1a6 h229\"><div class=\"t m0 x5b h228 y15cf ff1 fs2a fc3 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1cf1 w1a9 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversion<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf1 w1a6 h1e8\"><div class=\"t m0 x2 h5 y12b1 ff1 fs2a fc3 sc0 ls0 ws0\">(1 267)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf1 w1a6 h1e8\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc3 sc0 ls0 ws0\">(477) </div></td></tr><tr><td class=\"c x252 y1cf2 w1a9 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf2 w1a6 h229\"><div class=\"t m0 xbe hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">19 262<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf2 w1a6 h229\"><div class=\"t m0 xbe h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">20 529 </div></td></tr><tr><td class=\"c x252 y1cf3 w1a9 h1e8\"><div class=\"t m0 x75 hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">D\u00e9pr\u00e9ciations<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1cf4 w1a9 h235\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y122f ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\"> janvier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf4 w1a6 h235\"><div class=\"t m0 x5b hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf4 w1a6 h235\"><div class=\"t m0 x5b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1cf5 w1a9 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de valeur<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf5 w1a6 h1e8\"><div class=\"t m0 x5b h5 y12b1 ff1 fs2a fc3 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf5 w1a6 h1e8\"><div class=\"t m0 x5b h228 y12b1 ff1 fs2a fc3 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1cf6 w1a9 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf6 w1a6 h229\"><div class=\"t m0 x5b hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf6 w1a6 h229\"><div class=\"t m0 x5b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1cf7 w1a9 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Valeurs nettes<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1cf8 w1a9 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y11c7 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf8 w1a6 h1e8\"><div class=\"t m0 xbe hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">20 529<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf8 w1a6 h1e8\"><div class=\"t m0 xbe h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">21 006 </div></td></tr><tr><td class=\"c x252 y1cf9 w1a9 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cf9 w1a6 h229\"><div class=\"t m0 xbe hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">19 262<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cf9 w1a6 h229\"><div class=\"t m0 xbe h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">20 529 </div></td></tr></table>15.2 T<span class=\"_ _2\"></span>ests de d<span class=\"_ _1\"></span>\u00e9pr\u00e9ciation<span class=\"_ _245\"> </span>Principes compta<span class=\"_ _1\"></span>bles<span class=\"_ _245\"> </span>\u00c0 chaque <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>l\u00f4ture, <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>valeurs <span class=\"_ _1\"></span>comptables<span class=\"_ _1\"></span> des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actifs non<span class=\"_ _1\"></span> financ<span class=\"_ _1\"></span>iers d<span class=\"_ _1\"></span>u Groupe<span class=\"_ _1\"></span> (autres<span class=\"_ _1\"></span> que <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs<span class=\"_ _245\"> </span>d\u2019imp\u00f4t <span class=\"_ _12\"> </span>diff\u00e9r\u00e9  et <span class=\"_ _12\"> </span>les <span class=\"_ _12\"> </span>co\u00fbts <span class=\"_ _12\"> </span>d\u2019obtention <span class=\"_ _12\"> </span>des  c<span class=\"_ _1\"></span>ontrats) <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>examin\u00e9es  afi<span class=\"_ _1\"></span>n  d<span class=\"_ _1\"></span>\u2019appr\u00e9cier <span class=\"_ _12\"> </span>s\u2019il <span class=\"_ _12\"> </span>existe <span class=\"_ _12\"> </span>une<span class=\"_ _245\"> </span>quelconque <span class=\"_ _f\"> </span>indication <span class=\"_ _11\"> </span>qu<span class=\"_ _1\"></span>\u2019un <span class=\"_ _f\"> </span>actif <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>subi <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>ne <span class=\"_ _11\"> </span>perte<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _11\"> </span>S\u2019il <span class=\"_ _f\"> </span>existe <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>telle  i<span class=\"_ _0\"></span>ndicat<span class=\"_ _1\"></span>ion, <span class=\"_ _f\"> </span>la <span class=\"_ _11\"> </span>valeur<span class=\"_ _245\"> </span>recouvrable  de  l\u2019actif <span class=\"_ _12\"> </span>est  estim\u00e9e.  Le <span class=\"_ _12\"> </span>goodwill  est <span class=\"_ _12\"> </span>test\u00e9  chaque  ann\u00e9e  a<span class=\"_ _1\"></span>insi  que  les  immobi<span class=\"_ _1\"></span>lisations<span class=\"_ _245\"> </span>incorporelles en cours<span class=\"_ _1\"></span> en date de cl\u00f4<span class=\"_ _1\"></span>ture de l\u2019exercice<span class=\"_ _1\"></span>.<span class=\"_ _245\"> </span>Pour <span class=\"_ _4\"> </span>\u00eatre <span class=\"_ _3\"> </span>test\u00e9s, <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>regro<span class=\"_ _1\"></span>up\u00e9s <span class=\"_ _4\"> </span>da<span class=\"_ _1\"></span>ns <span class=\"_ _4\"> </span>le <span class=\"_ _3\"> </span>plus <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>etit <span class=\"_ _3\"> </span>groupe <span class=\"_ _4\"> </span>d\u2019act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>g\u00e9n\u00e8re <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>ntr\u00e9es <span class=\"_ _4\"> </span>de<span class=\"_ _245\"> </span>tr\u00e9sorerie r\u00e9sultant de <span class=\"_ _0\"></span>leur utilisation continue, largement ind\u00e9pendantes des entr\u00e9es de tr\u00e9sorerie <span class=\"_ _0\"></span>g\u00e9n<span class=\"_ _1\"></span>\u00e9r\u00e9es<span class=\"_ _245\"> </span>par <span class=\"_ _0\"></span>d\u2019autres actifs <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>UGT<span class=\"_ _9\"></span>. Le <span class=\"_ _0\"></span>goodwill issu <span class=\"_ _0\"></span>d'un <span class=\"_ _0\"></span>regroupeme<span class=\"_ _1\"></span>nt <span class=\"_ _0\"></span>d\u2019entrepr<span class=\"_ _1\"></span>ises <span class=\"_ _0\"></span>est af<span class=\"_ _0\"></span>fect\u00e9 aux <span class=\"_ _0\"></span>UGT <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>groupes<span class=\"_ _245\"> </span>d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des s<span class=\"_ _1\"></span>ynergies du reg<span class=\"_ _1\"></span>roupement d\u2019entre<span class=\"_ _1\"></span>prises.<span class=\"_ _245\"> </span>La valeur recouvrable d\u2019un actif <span class=\"_ _0\"></span>ou d\u2019une UGT <span class=\"_ _0\"></span>est la valeur la plus \u00e9lev\u00e9e en<span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>e valeur d\u2019utilit\u00e9 et <span class=\"_ _0\"></span>juste valeur<span class=\"_ _245\"> </span>diminu\u00e9e <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>co\u00fbts <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cession. <span class=\"_ _2\"></span>La <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>d\u2019utilit\u00e9 <span class=\"_ _0\"></span>est <span class=\"_ _2\"></span>\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ar <span class=\"_ _0\"></span>rapport <span class=\"_ _2\"></span>aux <span class=\"_ _0\"></span>flux <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>tr\u00e9sorerie <span class=\"_ _0\"></span>futurs <span class=\"_ _0\"></span>estim\u00e9s,<span class=\"_ _245\"> </span>actualis\u00e9s a<span class=\"_ _1\"></span>u taux, <span class=\"_ _1\"></span>avant <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>p\u00f4t, q<span class=\"_ _1\"></span>ui refl<span class=\"_ _1\"></span>\u00e8te l\u2019appr<span class=\"_ _1\"></span>\u00e9ciation c<span class=\"_ _1\"></span>ourante <span class=\"_ _1\"></span>du m<span class=\"_ _1\"></span>arch\u00e9 de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valeur t<span class=\"_ _1\"></span>emps <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019argent<span class=\"_ _245\"> </span>et des risques sp\u00e9c<span class=\"_ _1\"></span>ifiques \u00e0 l\u2019actif ou \u00e0 l\u2019UGT<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span>Une <span class=\"_ _0\"></span>perte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9e <span class=\"_ _0\"></span>si l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>ptable <span class=\"_ _0\"></span>d\u2019un acti<span class=\"_ _0\"></span>f ou <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019UGT <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>sup\u00e9rieure <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>sa valeur<span class=\"_ _245\"> </span>recouvrable estim\u00e9e.<span class=\"_ _245\"> </span>Les <span class=\"_ _16\"></span>pertes <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>valeur <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9es <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _16\"></span>net. <span class=\"_ _16\"></span>Elles <span class=\"_ _16\"></span>sont <span class=\"_ _b\"></span>affect\u00e9es <span class=\"_ _16\"></span>d\u2019abord <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _245\"> </span>valeur <span class=\"_ _16\"></span>comptable <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tout<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>goodwill <span class=\"_ _16\"></span>affect\u00e9 <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019UGT<span class=\"_ _9\"></span>, <span class=\"_ _16\"></span>pu<span class=\"_ _1\"></span>is <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leurs <span class=\"_ _16\"></span>comptabl<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>autres<span class=\"_ _245\"> </span>actifs de l\u2019UGT au prorata d<span class=\"_ _1\"></span>e la valeur com<span class=\"_ _1\"></span>ptable de ch<span class=\"_ _1\"></span>aque actif de l\u2019UG<span class=\"_ _1\"></span>T<span class=\"_ _9\"></span>.<span class=\"_ _245\"> </span>Une <span class=\"_ _b\"></span>perte <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>aleur <span class=\"_ _b\"></span>com<span class=\"_ _1\"></span>ptabilis\u00e9e <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>itre <span class=\"_ _b\"></span>d\u2019un <span class=\"_ _16\"></span>goodwill <span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>peut <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _b\"></span>repr<span class=\"_ _1\"></span>ise. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>autr<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>actifs, <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _245\"> </span>valeur com<span class=\"_ _1\"></span>ptable, <span class=\"_ _1\"></span>augment\u00e9e <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>raison <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>reprise <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>perte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span>, ne <span class=\"_ _1\"></span>doit <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>sup\u00e9rieure <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span>valeur comptable<span class=\"_ _1\"></span> qui aurait<span class=\"_ _1\"></span> \u00e9t\u00e9 d\u00e9term<span class=\"_ _1\"></span>in\u00e9e,<span class=\"_ _1\"></span> nette des <span class=\"_ _1\"></span>amortissements, s<span class=\"_ _1\"></span>i aucune<span class=\"_ _1\"></span> perte de v<span class=\"_ _1\"></span>aleur n\u2019avait \u00e9t<span class=\"_ _1\"></span>\u00e9<span class=\"_ _245\"> </span>comptabilis\u00e9e.<span class=\"_ _245\"> </span>Le Groupe <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>r\u00e9alis\u00e9 <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span>ts <span class=\"_ _1\"></span>de d\u00e9pr\u00e9ciat<span class=\"_ _1\"></span>ion au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"_ _b\"></span>5 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>31 d<span class=\"_ _1\"></span>\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"ls4\">4 <span class=\"_ _1\"></span></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span>flux <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _16\"></span>par <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>activit\u00e9s, <span class=\"_ _16\"></span>actualis\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>taux <span class=\"_ _16\"></span>moyen <span class=\"_ _16\"></span>pond\u00e9r\u00e9 <span class=\"_ _16\"></span>du <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>pital <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>1<span class=\"_ _9\"></span>1<span class=\"_ _16\"></span><span class=\"ls11\">,5</span>% <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>9<span class=\"ls5\">,6<span class=\"_ _1\"></span><span class=\"ls64\">%<span class=\"_ _245\"> </span></span></span>respectivement. <span class=\"_ _1\"></span>Les <span class=\"_ _1\"></span>flux <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>g\u00e9n\u00e9r\u00e9s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>ar <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>activit\u00e9s <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Gro<span class=\"_ _1\"></span>upe so<span class=\"_ _1\"></span>nt c<span class=\"_ _1\"></span>alcul\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _b\"></span>d\u2019un <span class=\"_ _1\"></span>plan<span class=\"_ _245\"> </span>pr\u00e9visionnel <span class=\"_ _1\"></span>sur <span class=\"_ _b\"></span>5 <span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>compte <span class=\"_ _b\"></span>tenu <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>caract\u00e9risti<span class=\"_ _1\"></span>ques <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>march\u00e9 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>lequel <span class=\"_ _b\"></span>est <span class=\"_ _1\"></span>posit<span class=\"_ _1\"></span>ionn\u00e9 <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>roupe, <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _245\"> </span>dynamique de croissance et de la mat<span class=\"_ _1\"></span>urit\u00e9 de ses activit\u00e9s. Les flux de tr\u00e9sorer<span class=\"_ _1\"></span>ie issus de ce plan pr\u00e9visionnel<span class=\"_ _245\"> </span>sont  coh\u00e9rents  avec  le  taux  de  croissanc<span class=\"_ _1\"></span>e  du  chiffre  d\u2019affaires  et  du  taux  d\u2019EBITDA<span class=\"_ _0\"></span>  sur  les  exercices<span class=\"_ _245\"> </span>historiques<span class=\"ff1\"> </span>; le taux <span class=\"_ _1\"></span>de croissance du ch<span class=\"_ _1\"></span>iffre d\u2019af<span class=\"_ _0\"></span>faires \u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00e0 <span class=\"_ _1\"></span>l\u2019infini<span class=\"ff1\"> </span>\u00bb est fix\u00e9 <span class=\"_ _1\"></span>\u00e0 2%.<span class=\"_ _245\"> </span>Compte <span class=\"_ _0\"></span>tenu <span class=\"_ _2\"></span>des <span class=\"_ _0\"></span>pays <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _2\"></span>Planiswar<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>op\u00e8re<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>les <span class=\"_ _2\"></span>entr\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>tr\u00e9sorerie <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _0\"></span>g\u00e9n\u00e9r\u00e9es <span class=\"_ _0\"></span>sur <span class=\"_ _2\"></span>une <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>ind\u00e9pen<span class=\"_ _1\"></span>dante<span class=\"_ _245\"> </span>et,  \u00e0  ce  titre,  les <span class=\"_ _12\"> </span>pays  sont <span class=\"_ _12\"> </span>la  plus  petite  un<span class=\"_ _1\"></span>it\u00e9  g\u00e9n\u00e9rant <span class=\"_ _12\"> </span>des  entr\u00e9es  de  t<span class=\"_ _1\"></span>r\u00e9sorerie  et  do<span class=\"_ _1\"></span>nc  des  U<span class=\"_ _1\"></span>GT<span class=\"_ _245\"> </span>ind\u00e9pendantes. Pour <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>besoins <span class=\"_ _0\"></span>des tests <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00e9pr\u00e9ciation du <span class=\"_ _2\"></span>go<span class=\"_ _1\"></span>odwill,<span class=\"_ _1\"></span> celui-ci <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9 af<span class=\"_ _0\"></span>fect\u00e9 <span class=\"_ _0\"></span>\u00e0 un <span class=\"_ _2\"></span>regro<span class=\"_ _1\"></span>upemen<span class=\"_ _1\"></span>t<span class=\"_ _245\"> </span>d\u2019UGT <span class=\"_ _16\"></span>repr\u00e9sentant <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>Groupe <span class=\"_ _4\"></span>dans <span class=\"_ _16\"></span>son <span class=\"_ _16\"></span>ens<span class=\"_ _1\"></span>emble. <span class=\"_ _16\"></span>En <span class=\"_ _4\"></span>ef<span class=\"_ _0\"></span>fet, <span class=\"_ _16\"></span>les <span class=\"_ _4\"></span>produits <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _16\"></span>s\u2019a<span class=\"_ _1\"></span>dressent <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"></span>tous <span class=\"_ _16\"></span>les<span class=\"_ _245\"> </span>march\u00e9s <span class=\"_ _1\"></span>o\u00f9 <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _b\"></span>op\u00e8re, <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tifs <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Gro<span class=\"_ _1\"></span>upe <span class=\"_ _1\"></span>s\u2019adressent <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>tous <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lients <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>oit<span class=\"_ _245\"> </span>leur <span class=\"_ _16\"></span>localisation. <span class=\"_ _16\"></span>Les <span class=\"_ _16\"></span>clients <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>souvent <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>groupes<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>internationaux <span class=\"_ _16\"></span>qui <span class=\"_ _16\"></span>acqui\u00e8rent <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>pro<span class=\"_ _1\"></span>duits<span class=\"_ _245\"> </span>Planisware <span class=\"_ _11\"> </span>pour <span class=\"_ _11\"> </span>l\u2019ensembl<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>leurs <span class=\"_ _11\"> </span>filiales. <span class=\"_ _11\"> </span>Les <span class=\"_ _11\"> </span>\u00e9quipes <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>produits, <span class=\"_ _11\"> </span>exclusiveme<span class=\"_ _1\"></span>nt<span class=\"_ _245\"> </span>bas\u00e9es <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>France, <span class=\"_ _4\"> </span>participent <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>perman<span class=\"_ _1\"></span>ence <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _3\"> </span>am\u00e9liorer <span class=\"_ _4\"> </span>l\u2019offre <span class=\"_ _4\"> </span>propos\u00e9e <span class=\"_ _4\"> </span>globale<span class=\"_ _1\"></span>ment, <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>produits <span class=\"_ _4\"> </span>du<span class=\"_ _245\"> </span>Groupe, <span class=\"_ _b\"></span>comp<span class=\"_ _1\"></span>l\u00e9mentaires, <span class=\"_ _16\"></span>permettent <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>propos<span class=\"_ _1\"></span>er <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>offre <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>mpl\u00e8te <span class=\"_ _b\"></span>au <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Project <span class=\"_ _16\"></span>Economy<span class=\"_ _2\"></span>. <span class=\"_ _b\"></span>Le<span class=\"_ _245\"> </span>groupe <span class=\"_ _b\"></span>ne <span class=\"_ _16\"></span>suit <span class=\"_ _1\"></span>pas <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>performance <span class=\"_ _16\"></span>autre <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>hiffre <span class=\"_ _b\"></span>d\u2019affaires, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>\u2019est<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>\u00e0-dire <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>\u2019effectue <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>as <span class=\"_ _16\"></span>un <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>nitoring <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _245\"> </span>goodwill, \u00e0 un niveau<span class=\"_ _1\"></span> plus fin que le gro<span class=\"_ _1\"></span>upe dans son e<span class=\"_ _1\"></span>nsemble.<span class=\"_ _245\"> </span>Au <span class=\"_ _1\"></span>31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>\u00e9cembre <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>d\u00e9ce<span class=\"_ _1\"></span>mbre <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onclu <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>valeur <span class=\"_ _b\"></span>rec<span class=\"_ _1\"></span>ouvrable <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>regroupeme<span class=\"_ _1\"></span>nt<span class=\"_ _245\"> </span>d\u2019UGT <span class=\"_ _0\"></span>exc\u00e9dait sa <span class=\"_ _0\"></span>valeur comptable. <span class=\"_ _0\"></span>L<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>manag<span class=\"_ _1\"></span>ement estime <span class=\"_ _0\"></span>qu\u2019aucu<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>changem<span class=\"_ _1\"></span>ent raisonnable <span class=\"_ _0\"></span>poss<span class=\"_ _1\"></span>ible <span class=\"_ _0\"></span>dans<span class=\"_ _245\"> </span>les <span class=\"_ _4\"> </span>hyp<span class=\"_ _1\"></span>oth\u00e8ses <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>l\u00e9s <span class=\"_ _3\"> </span>mentionn\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>i-dess<span class=\"_ _1\"></span>us <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>\u2019aurait <span class=\"_ _3\"> </span>pour <span class=\"_ _3\"> </span>cons\u00e9<span class=\"_ _1\"></span>quence <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>orter <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>valeur <span class=\"_ _3\"> </span>re<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ouvrable <span class=\"_ _3\"> </span>du<span class=\"_ _245\"> </span>groupe d\u2019UGT \u00e0 des monta<span class=\"_ _1\"></span>nts significativement<span class=\"_ _1\"></span> inf\u00e9rieurs<span class=\"_ _1\"></span> \u00e0 sa valeur comptab<span class=\"_ _1\"></span>le. Pour valider ces conclusions, l<span class=\"_ _0\"></span>e Groupe a <span class=\"_ _0\"></span>r\u00e9al<span class=\"_ _1\"></span>is\u00e9 des tests de <span class=\"_ _0\"></span>sensibilit\u00e9 aux principales hypoth\u00e8ses impactant<span class=\"_ _245\"> </span>le calcul de la valeur recouvr<span class=\"_ _1\"></span>able du groupe d\u2019UGT ; \u00e0 savoir : le taux d\u2019actualisation et le taux de croissance \u00e0<span class=\"_ _245\"> </span>l\u2019infini. Ainsi, <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>deux<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>exercices <span class=\"_ _16\"></span>pr\u00e9sent\u00e9s, <span class=\"_ _16\"></span>une <span class=\"_ _b\"></span>augmentatio<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>1% <span class=\"_ _16\"></span>du <span class=\"_ _b\"></span>tau<span class=\"_ _1\"></span>x <span class=\"_ _16\"></span>d\u2019actualisation <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ombin\u00e9e <span class=\"_ _16\"></span>\u00e0<span class=\"_ _245\"> </span>une diminution de 0<span class=\"_ _1\"></span>,5% du taux de<span class=\"_ _1\"></span> croissance \u00e0 l<span class=\"_ _1\"></span>\u2019infini n\u2019aurait pas con<span class=\"_ _1\"></span>duit \u00e0 d\u00e9pr\u00e9cier l<span class=\"_ _1\"></span>e goodwill du Grou<span class=\"_ _1\"></span>pe.<span class=\"_ _245\"> </span>Note 16.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Immobilisations<span class=\"_ _1\"></span> incorpor<span class=\"_ _1\"></span>elles<span class=\"ff3\"> </span>Frais de recherche <span class=\"_ _1\"></span>et d\u00e9veloppement<span class=\"_ _245\"> </span>En application de la norm<span class=\"_ _1\"></span>e IAS<span class=\"ff1\"> <span class=\"_ _1\"></span></span>38 Immobil<span class=\"_ _1\"></span>isations incorporelles : <span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>echerche <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>comptabilis\u00e9es <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019exercice <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>cours <span class=\"_ _0\"></span>duquel <span class=\"_ _0\"></span>elles<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>sont engag\u00e9es<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de d\u00e9veloppement <span class=\"_ _0\"></span>relatif au <span class=\"_ _0\"></span>logiciel <span class=\"_ _0\"></span>Pla<span class=\"_ _1\"></span>nisware <span class=\"_ _0\"></span>Enterprise<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>sont immobilis\u00e9es <span class=\"_ _0\"></span>si les <span class=\"_ _0\"></span>six<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>conditions suivantes s<span class=\"_ _1\"></span>ont r\u00e9unies<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">F<span class=\"_ _1\"></span>aisabilit\u00e9 technique n\u00e9ces<span class=\"_ _1\"></span>saire \u00e0 l\u2019ach\u00e8vement de l\u2019immo<span class=\"_ _1\"></span>bilisation incorporel<span class=\"_ _1\"></span>le en vue de sa<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>mise en service ou d<span class=\"_ _1\"></span>e sa vente,<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Inten<span class=\"_ _1\"></span>tion d\u2019achever l\u2019im<span class=\"_ _1\"></span>mobilisation incorpor<span class=\"_ _1\"></span>elle et de <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>utiliser ou de la vendr<span class=\"_ _1\"></span>e,<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 utiliser ou <span class=\"_ _1\"></span>\u00e0 vendre l\u2019immobi<span class=\"_ _1\"></span>lisation incorpor<span class=\"_ _1\"></span>elle,<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">G<span class=\"_ _1\"></span>\u00e9n\u00e9ration d\u2019avantages \u00e9c<span class=\"_ _1\"></span>onomiques fu<span class=\"_ _1\"></span>turs probable<span class=\"_ _1\"></span>s, </span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Dispon<span class=\"_ _1\"></span>ibilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ressources<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>techniques, <span class=\"_ _4\"> </span>financi\u00e8res <span class=\"_ _4\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>autres, <span class=\"_ _4\"> </span>appropri\u00e9es <span class=\"_ _4\"> </span>pour <span class=\"_ _3\"> </span>achever <span class=\"_ _4\"> </span>le<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>d\u00e9veloppement et ut<span class=\"_ _1\"></span>iliser ou vendre l<span class=\"_ _1\"></span>\u2019immobilisation in<span class=\"_ _1\"></span>corporelle,<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 <span class=\"_ _0\"></span>\u00e9valuer <span class=\"_ _0\"></span>de fa\u00e7on <span class=\"_ _0\"></span>fiable l<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>attribuab<span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>\u00e0 l\u2019immobilisation i<span class=\"_ _0\"></span>nc<span class=\"_ _1\"></span>orporelle <span class=\"_ _0\"></span>au<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>cours de son d\u00e9velop<span class=\"_ _1\"></span>pement.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _13\"> </span>au<span class=\"_ _1\"></span>tres <span class=\"_ _19\"> </span>d\u00e9penses <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>d\u00e9veloppement, <span class=\"_ _19\"> </span>ne <span class=\"_ _13\"> </span>r\u00e9ponda<span class=\"_ _1\"></span>nt <span class=\"_ _19\"> </span>pas <span class=\"_ _13\"> </span>aux <span class=\"_ _19\"> </span>crit\u00e8res <span class=\"_ _19\"> </span>\u00e9nonc\u00e9s <span class=\"_ _19\"> </span>ci-<span class=\"_ _1\"></span>dessus, <span class=\"_ _19\"> </span>sont<span class=\"_ _245\"> </span>comptabilis\u00e9es direct<span class=\"_ _1\"></span>ement en charges<span class=\"_ _1\"></span> de l\u2019exercice.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Au titre de l\u2019activit\u00e9 de <span class=\"_ _1\"></span>d\u00e9veloppement du <span class=\"_ _1\"></span>groupe, deux<span class=\"_ _1\"></span> cat\u00e9gories d\u2019activ<span class=\"_ _1\"></span>it\u00e9 doivent \u00eatre disting<span class=\"_ _1\"></span>u\u00e9es :<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les activit\u00e9s <span class=\"_ _0\"></span>de d\u00e9veloppement visant \u00e0 <span class=\"_ _0\"></span>cr\u00e9er de nouveaux produits <span class=\"_ _0\"></span>(e.g., modules, applications) ou<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>\u00e0  apporter <span class=\"_ _12\"> </span>des  n<span class=\"_ _1\"></span>ouvelles  fonc<span class=\"_ _1\"></span>tionnalit\u00e9s <span class=\"_ _12\"> </span>aux  pro<span class=\"_ _1\"></span>duits  exista<span class=\"_ _1\"></span>nts,  pour <span class=\"_ _12\"> </span>lesquels <span class=\"_ _12\"> </span>les  crit\u00e8res <span class=\"_ _12\"> </span>de<span class=\"_ _245\"> </span>capitalisation <span class=\"_ _4\"> </span>d\u00e9fi<span class=\"_ _1\"></span>nis <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>norme <span class=\"_ _3\"> </span>IAS <span class=\"_ _4\"> </span>38 <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _4\"> </span>appr\u00e9<span class=\"_ _1\"></span>ci\u00e9s <span class=\"_ _4\"> </span>par<span class=\"_ _b\"></span> <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>\u00e9quipes <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _4\"> </span>au<span class=\"_ _245\"> </span>moment du lancemen<span class=\"_ _1\"></span>t de ces projets<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _1\"></span>activit<span class=\"_ _1\"></span>\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>d\u00e9ve<span class=\"_ _1\"></span>loppement <span class=\"_ _b\"></span>visant <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>maintenir <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>produits<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>existants <span class=\"_ _b\"></span>(ad<span class=\"_ _1\"></span>aptation <span class=\"_ _b\"></span>aux <span class=\"_ _b\"></span>nouveaux<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>syst\u00e8mes <span class=\"_ _b\"></span>d\u2019exploitati<span class=\"_ _1\"></span>on, <span class=\"_ _b\"></span>maintenance <span class=\"_ _b\"></span>correc<span class=\"_ _1\"></span>tive\u2026), <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ui <span class=\"_ _b\"></span>ne <span class=\"_ _b\"></span>rempliss<span class=\"_ _1\"></span>ent <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>cond<span class=\"_ _1\"></span>itions <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>equises<span class=\"_ _245\"> </span>par la norme et ne s<span class=\"_ _1\"></span>ont donc pas immob<span class=\"_ _1\"></span>ilis\u00e9s. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Apr\u00e8s <span class=\"_ _1\"></span>leur <span class=\"_ _b\"></span>comptabilisation<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>initiale, <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>frais <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d\u00e9veloppement <span class=\"_ _b\"></span>capitalis\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>valu\u00e9s <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>leur <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>minu\u00e9<span class=\"_ _245\"> </span>du <span class=\"_ _12\"> </span>cumul <span class=\"_ _12\"> </span>des <span class=\"_ _14\"> </span>amortissements <span class=\"_ _12\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>du <span class=\"_ _12\"> </span>cumu<span class=\"_ _1\"></span>l <span class=\"_ _12\"> </span>des <span class=\"_ _12\"> </span>pertes <span class=\"_ _14\"> </span>de  v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _12\"> </span>Les <span class=\"_ _12\"> </span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>d\u00e9ve<span class=\"_ _1\"></span>loppement<span class=\"_ _245\"> </span>immobilis\u00e9es s<span class=\"_ _1\"></span>ont a<span class=\"_ _1\"></span>morties lin\u00e9airem<span class=\"_ _1\"></span>ent s<span class=\"_ _1\"></span>ur leur <span class=\"_ _1\"></span>dur\u00e9e<span class=\"_ _b\"></span> d\u2019utilit\u00e9 <span class=\"_ _1\"></span>estim\u00e9e <span class=\"_ _1\"></span>\u00e0 tr<span class=\"_ _1\"></span>ois ans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u2013 d<span class=\"_ _1\"></span>ur\u00e9e <span class=\"_ _1\"></span>que le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span>jug\u00e9e raison<span class=\"_ _1\"></span>nable en<span class=\"_ _1\"></span> raison <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019avanc\u00e9e t<span class=\"_ _1\"></span>echnologiq<span class=\"_ _1\"></span>ue rapide <span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>es nouv<span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>versions et<span class=\"_ _1\"></span> mises <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>jour du<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> logiciel commercialis\u00e9<span class=\"_ _1\"></span>es r\u00e9guli\u00e8rement<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Relations clients<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _b\"></span>clients <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>initialement <span class=\"_ _b\"></span>reco<span class=\"_ _1\"></span>nnues <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>valeur <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ise <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contr\u00f4<span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>d\u2019une<span class=\"_ _245\"> </span>entit\u00e9 <span class=\"_ _0\"></span>par l<span class=\"_ _0\"></span>e Groupe. <span class=\"_ _0\"></span>Elles <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>ensuit<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>amorties lin\u00e9airement <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>figurent <span class=\"_ _0\"></span>au bilan <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>leur co\u00fbt <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nitial <span class=\"_ _0\"></span>diminu\u00e9<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> des amortissements c<span class=\"_ _1\"></span>umul\u00e9s et d<span class=\"_ _1\"></span>es \u00e9ventuelles p<span class=\"_ _1\"></span>ertes de valeur c<span class=\"_ _1\"></span>onstat\u00e9es.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les relations clients comptabi<span class=\"_ _1\"></span>lis\u00e9es lors de l\u2019acquis<span class=\"_ _1\"></span>ition de la filiale <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>lanisware Japan <span class=\"_ _1\"></span>K.K. sont amorties s<span class=\"_ _1\"></span>ur<span class=\"_ _245\"> </span>18 ans.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Autres immobilisation<span class=\"_ _1\"></span>s incorporelles<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les autres immobilisations incorporel<span class=\"_ _1\"></span>les comprennent essentiellem<span class=\"_ _1\"></span>ent des licences et logiciels acquis par le<span class=\"_ _245\"> </span>Groupe, \u00e9valu\u00e9s \u00e0 leur co<span class=\"_ _1\"></span>\u00fbt d\u2019acquis<span class=\"_ _1\"></span>ition et amortis lin<span class=\"_ _1\"></span>\u00e9airement sur un<span class=\"_ _1\"></span> an.<span class=\"_ _245\"> </span>16.1 V<span class=\"_ _0\"></span>aleurs brutes des i<span class=\"_ _1\"></span>mmobilisations inco<span class=\"_ _1\"></span>rporelles<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les immobilisations<span class=\"_ _1\"></span> incorporelles ont \u00e9vo<span class=\"_ _1\"></span>lu\u00e9 comme suit<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3b3 h378\" id=\"_bc390126-db1d-4339-b3aa-c7a69a212ec3\"><tr><td></td><td class=\"c x316 y1cfa w3b4 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbts de<span class=\"_ _245\"> </span></div></td><td class=\"c x317 y1cfa w3b5 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Licences<span class=\"_ _245\"> </span></div></td><td class=\"c x318 y1cfa w3b6 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Relation<span class=\"_ _245\"> </span></div></td><td class=\"c x319 y1cfb w3b7 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1cfc w1ba h241\"><div class=\"t m0 x75 h227 y119 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x31a y1cfd w3b8 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d\u00e9veloppement<span class=\"_ _245\"> </span></div></td><td class=\"c x31b y1cfd w3b9 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">et logiciels<span class=\"_ _245\"> </span></div></td><td class=\"c x31c y1cfd w3ba h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">clients</div></td><td class=\"c x31d y1cfe w3bb h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">immobilisations<span class=\"_ _245\"> </span></div></td><td class=\"c x31e y1cfc w197 h241\"><div class=\"t m0 xed h227 y119 ff3 fs2a fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x31f y1cff w3bc h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">incorporelles<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d00 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Valeurs brutes </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d01 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1686 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x320 y1d01 w7f h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">8 692 </div></td><td class=\"c x321 y1d01 w1bb h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 928 </div></td><td class=\"c x322 y1d01 w1bc h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">4 129 </div></td><td class=\"c x323 y1d01 w1bd h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">22<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d01 w197 h23a\"><div class=\"t m0 x6f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">18 771 </div></td></tr><tr><td class=\"c x252 y1d02 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Acquisitions </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d03 w1ba h23c\"><div class=\"t m0 x84 h24b y109e ffb fs2a fc0 sc0 ls0 ws0\">G\u00e9n\u00e9r\u00e9es en interne </div></td><td class=\"c x320 y1d03 w7f h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">2 497 </div></td><td class=\"c x321 y1d03 w1bb h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d03 w1bc h23c\"><div class=\"t m0 xe7 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d03 w1bd h23c\"><div class=\"t m0 x6 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d03 w197 h23c\"><div class=\"t m0 x74 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">2 497 </div></td></tr><tr><td class=\"c x252 y1d04 w1ba h23a\"><div class=\"t m0 x13c h24b y1073 ffb fs2a fc0 sc0 ls0 ws0\">Achats </div></td><td class=\"c x320 y1d04 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d04 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d04 w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d04 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d04 w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d05 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d05 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d05 w1bb h23a\"><div class=\"t m0 x71 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(44) </div></td><td class=\"c x322 y1d05 w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d05 w1bd h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(7) </div></td><td class=\"c x31e y1d05 w197 h23a\"><div class=\"t m0 xb9 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(51) </div></td></tr><tr><td class=\"c x252 y1d06 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversion </div></td><td class=\"c x320 y1d06 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d06 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d06 w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(170) </div></td><td class=\"c x323 y1d06 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d06 w197 h23a\"><div class=\"t m0 x71 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(170) </div></td></tr><tr><td class=\"c x252 y1d07 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x320 y1d07 w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">11 189 </div></td><td class=\"c x321 y1d07 w1bb h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 883 </div></td><td class=\"c x322 y1d07 w1bc h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 958 </div></td><td class=\"c x323 y1d07 w1bd h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d07 w197 h23a\"><div class=\"t m0 x6f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">21 046 </div></td></tr><tr><td class=\"c x252 y1d08 w1ba h23d\"><div class=\"t m0 x75 h228 y16be ff1 fs2a fc0 sc0 ls0 ws0\">Acquisitions </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d09 w1ba h23c\"><div class=\"t m0 x84 h24b y109e ffb fs2a fc0 sc0 ls0 ws0\">G\u00e9n\u00e9r\u00e9es en interne </div></td><td class=\"c x320 y1d09 w7f h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">3 082 </div></td><td class=\"c x321 y1d09 w1bb h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">80<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d09 w1bc h23c\"><div class=\"t m0 xe7 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d09 w1bd h23c\"><div class=\"t m0 x9c h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">42<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d09 w197 h23c\"><div class=\"t m0 x74 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">3 205 </div></td></tr><tr><td class=\"c x252 y1d0a w1ba h23a\"><div class=\"t m0 x13c h24b y1073 ffb fs2a fc0 sc0 ls0 ws0\">Achats </div></td><td class=\"c x320 y1d0a w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d0a w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d0a w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d0a w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d0a w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d0b w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d0b w7f h23a\"><div class=\"t m0 x98 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(85) </div></td><td class=\"c x321 y1d0b w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(3) </div></td><td class=\"c x322 y1d0b w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d0b w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d0b w197 h23a\"><div class=\"t m0 xb9 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(88) </div></td></tr><tr><td class=\"c x252 y1d0c w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x320 y1d0c w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d0c w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d0c w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(452) </div></td><td class=\"c x323 y1d0c w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d0c w197 h23a\"><div class=\"t m0 x71 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(452) </div></td></tr><tr><td class=\"c x252 y1d0d w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x320 y1d0d w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">14 187 </div></td><td class=\"c x321 y1d0d w1bb h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 961 </div></td><td class=\"c x322 y1d0d w1bc h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 506 </div></td><td class=\"c x323 y1d0d w1bd h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">58<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d0d w197 h23a\"><div class=\"t m0 x6f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">23 711 </div></td></tr></table>16.2 <span class=\"_ _0\"></span>Amortissement<span class=\"_ _1\"></span>s et d<span class=\"_ _1\"></span>\u00e9pr\u00e9ciations des immobil<span class=\"_ _1\"></span>isations incorpore<span class=\"_ _1\"></span>lles<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les amortissements et<span class=\"_ _1\"></span> d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations des immobilisat<span class=\"_ _1\"></span>ions incorporel<span class=\"_ _1\"></span>les ont \u00e9volu\u00e9 <span class=\"_ _1\"></span>comme suit :<span class=\"_ _b\"></span><span class=\"ff1\"> </span><table class=\"s w3bd h379\" id=\"_73d270eb-c4ba-4e5b-bc14-6e44c787cea5\"><tr><td></td><td class=\"c x316 y1d0e w3b4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbts de<span class=\"_ _245\"> </span></div></td><td class=\"c x317 y1d0e w3b5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Licences<span class=\"_ _245\"> </span></div></td><td class=\"c x318 y1d0e w3b6 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Relation<span class=\"_ _245\"> </span></div></td><td class=\"c x319 y1d0f w3b7 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d10 w1ba h241\"><div class=\"t m0 x75 h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x31a y1d11 w3b8 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d\u00e9veloppement<span class=\"_ _245\"> </span></div></td><td class=\"c x31b y1d11 w3b9 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">et logiciels<span class=\"_ _245\"> </span></div></td><td class=\"c x31c y1d11 w3ba h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">clients</div></td><td class=\"c x31d y1d12 w3bb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">immobilisations<span class=\"_ _245\"> </span></div></td><td class=\"c x31e y1d10 w197 h241\"><div class=\"t m0 xed h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x31f y1d13 w3bc h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">incorporelles<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d14 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Amortissements et d\u00e9pr<span class=\"_ _0\"></span>\u00e9ciations </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d15 w1ba h23d\"><div class=\"t m0 x75 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1705 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x320 y1d15 w7f h23d\"><div class=\"t m0 xe5 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(5 113) </div></td><td class=\"c x321 y1d15 w1bb h23d\"><div class=\"t m0 x7f h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(5 911) </div></td><td class=\"c x322 y1d15 w1bc h23d\"><div class=\"t m0 x70 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(134) </div></td><td class=\"c x323 y1d15 w1bd h23d\"><div class=\"t m0 x11b h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(7) </div></td><td class=\"c x31e y1d15 w197 h23d\"><div class=\"t m0 x7a h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(11 165) </div></td></tr><tr><td class=\"c x252 y1d16 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x320 y1d16 w7f h23a\"><div class=\"t m0 xe5 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(1 442) </div></td><td class=\"c x321 y1d16 w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(9) </div></td><td class=\"c x322 y1d16 w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(219) </div></td><td class=\"c x323 y1d16 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d16 w197 h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(1 670) </div></td></tr><tr><td class=\"c x252 y1d17 w1ba h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d17 w7f h23c\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d17 w1bb h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">44<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d17 w1bc h23c\"><div class=\"t m0 xe7 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d17 w1bd h23c\"><div class=\"t m0 xb3 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x31e y1d17 w197 h23c\"><div class=\"t m0 x0 h227 y109e ff3 fs2a fc1 sc0 ls5f ws0\">51<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d18 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de valeur </div></td><td class=\"c x320 y1d18 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d18 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d18 w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d18 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d18 w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d19 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x320 y1d19 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d19 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d19 w1bc h23a\"><div class=\"t m0 xaf h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x323 y1d19 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d19 w197 h23a\"><div class=\"t m0 xa1 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 </div></td></tr><tr><td class=\"c x252 y1d1a w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x320 y1d1a w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(6 555) </div></td><td class=\"c x321 y1d1a w1bb h23a\"><div class=\"t m0 x7f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(5 876) </div></td><td class=\"c x322 y1d1a w1bc h23a\"><div class=\"t m0 x70 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(348) </div></td><td class=\"c x323 y1d1a w1bd h23a\"><div class=\"t m0 x6 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1a w197 h23a\"><div class=\"t m0 x7a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(12 779) </div></td></tr><tr><td class=\"c x252 y1d1b w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x320 y1d1b w7f h23a\"><div class=\"t m0 xe5 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(1 684) </div></td><td class=\"c x321 y1d1b w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x322 y1d1b w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(212) </div></td><td class=\"c x323 y1d1b w1bd h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(4) </div></td><td class=\"c x31e y1d1b w197 h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(1 906) </div></td></tr><tr><td class=\"c x252 y1d1c w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d1c w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1c w1bb h23a\"><div class=\"t m0 x180 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">3 </div></td><td class=\"c x322 y1d1c w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d1c w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1c w197 h23a\"><div class=\"t m0 xa1 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 </div></td></tr><tr><td class=\"c x252 y1d1d w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de valeur </div></td><td class=\"c x320 y1d1d w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1d w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d1d w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d1d w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1d w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d1e w1ba h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversion </div></td><td class=\"c x320 y1d1e w7f h23c\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1e w1bb h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d1e w1bc h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">57<span class=\"ls0\"> </span></div></td><td class=\"c x323 y1d1e w1bd h23c\"><div class=\"t m0 x6 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1e w197 h23c\"><div class=\"t m0 x0 h227 y109e ff3 fs2a fc1 sc0 ls5f ws0\">57<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d1f w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x320 y1d1f w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(8 239) </div></td><td class=\"c x321 y1d1f w1bb h23a\"><div class=\"t m0 x7f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(5 879) </div></td><td class=\"c x322 y1d1f w1bc h23a\"><div class=\"t m0 x70 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(503) </div></td><td class=\"c x323 y1d1f w1bd h23a\"><div class=\"t m0 x11b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(4) </div></td><td class=\"c x31e y1d1f w197 h23a\"><div class=\"t m0 x7a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(14 625) </div></td></tr></table>16.3 V<span class=\"_ _0\"></span>aleurs nettes des i<span class=\"_ _1\"></span>mmobilisations <span class=\"_ _1\"></span>incorporelles<span class=\"_ _b\"></span><span class=\"ff3\"> </span><table class=\"s w3be h37a\" id=\"_21e873b2-1100-4188-bcbf-60b4df23e2d8\"><tr><td></td><td class=\"c x308 y1d20 w3b4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbts de<span class=\"_ _245\"> </span></div></td><td class=\"c x317 y1d20 w3b5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Licences<span class=\"_ _245\"> </span></div></td><td class=\"c x324 y1d20 w3b6 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Relation<span class=\"_ _245\"> </span></div></td><td class=\"c x325 y1d21 w3b7 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d22 w1ba h240\"><div class=\"t m0 x75 h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x326 y1d23 w3b8 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d\u00e9veloppement<span class=\"_ _245\"> </span></div></td><td class=\"c x327 y1d23 w3b9 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">et logiciels<span class=\"_ _245\"> </span></div></td><td class=\"c x328 y1d23 w3ba h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">clients</div></td><td class=\"c x329 y1d24 w3bb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">immobilisations<span class=\"_ _245\"> </span></div></td><td class=\"c x31e y1d22 w1c0 h240\"><div class=\"t m0 x74 h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x32a y1d25 w3bc h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">incorporelles<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d26 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Valeurs nettes </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d27 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1686 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x320 y1d27 w1be h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 579 </div></td><td class=\"c x32b y1d27 wb1 h23a\"><div class=\"t m0 x178 h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">17<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d27 w12c h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 995 </div></td><td class=\"c x32c y1d27 w1bf h23a\"><div class=\"t m0 xbf h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d27 w1c0 h23a\"><div class=\"t m0 x1c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">7 606 </div></td></tr><tr><td class=\"c x252 y1d28 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x320 y1d28 w1be h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">4 634 </div></td><td class=\"c x32b y1d28 wb1 h23a\"><div class=\"t m0 xe7 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">8 </div></td><td class=\"c x322 y1d28 w12c h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 610 </div></td><td class=\"c x32c y1d28 w1bf h23a\"><div class=\"t m0 xbf h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d28 w1c0 h23a\"><div class=\"t m0 x1c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">8 267 </div></td></tr><tr><td class=\"c x252 y1d29 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x320 y1d29 w1be h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 948 </div></td><td class=\"c x32b y1d29 wb1 h23a\"><div class=\"t m0 x178 h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">82<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d29 w12c h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 003 </div></td><td class=\"c x32c y1d29 w1bf h23a\"><div class=\"t m0 xbf h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">54<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d29 w1c0 h23a\"><div class=\"t m0 x1c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">9 087 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "Principes comptables<span class=\"_ _245\"> </span>Le <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>comptabilise <span class=\"_ _b\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>regroupements <span class=\"_ _16\"></span>d\u2019<span class=\"_ _1\"></span>entreprises <span class=\"_ _16\"></span>au <span class=\"_ _1\"></span>moye<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _16\"></span>m\u00e9thode <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l\u2019acquisition <span class=\"_ _16\"></span>lorsque<span class=\"_ _245\"> </span>l\u2019ensemble <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>ac<span class=\"_ _1\"></span>tivit\u00e9s <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>t <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>actifs <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>pris <span class=\"_ _3\"> </span>r\u00e9pond <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>d\u00e9f<span class=\"_ _1\"></span>inition <span class=\"_ _3\"> </span>d\u2019une <span class=\"_ _3\"> </span>entreprise, <span class=\"_ _3\"> </span>dont <span class=\"_ _3\"> </span>le <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _3\"> </span>est<span class=\"_ _245\"> </span>transf\u00e9r\u00e9 <span class=\"_ _1\"></span>au <span class=\"_ _b\"></span>Groupe. <span class=\"_ _b\"></span>Pour <span class=\"_ _b\"></span>d\u00e9terminer <span class=\"_ _b\"></span>si <span class=\"_ _1\"></span>un <span class=\"_ _b\"></span>ensemble <span class=\"_ _b\"></span>d\u2019activit\u00e9s <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>d\u2019acti<span class=\"_ _1\"></span>fs <span class=\"_ _1\"></span>donn\u00e9 <span class=\"_ _b\"></span>cons<span class=\"_ _b\"></span>titue <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>entreprise,<span class=\"_ _245\"> </span>le Groupe \u00e9v<span class=\"_ _1\"></span>alue si c<span class=\"_ _1\"></span>elui-ci<span class=\"_ _1\"></span> inclut, au <span class=\"_ _1\"></span>minimum, <span class=\"_ _1\"></span>un intr<span class=\"_ _1\"></span>ant et u<span class=\"_ _1\"></span>n processus <span class=\"_ _1\"></span>essentiel, et <span class=\"_ _1\"></span>si l\u2019ens<span class=\"_ _1\"></span>emble acquis<span class=\"_ _245\"> </span>a la capacit\u00e9 de produ<span class=\"_ _1\"></span>ire des biens ou des s<span class=\"_ _1\"></span>ervices.<span class=\"_ _245\"> </span>Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>possib<span class=\"_ _1\"></span>ilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>proc\u00e9der <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>un <span class=\"_ _3\"> </span>\u00ab <span class=\"_ _4\"> </span>test <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>concentratio<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>\u00bb <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>permet <span class=\"_ _4\"> </span>d\u2019\u00e9val<span class=\"_ _1\"></span>uer <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mani\u00e8re<span class=\"_ _245\"> </span>simplifi\u00e9e <span class=\"_ _12\"> </span>si <span class=\"_ _14\"> </span>un <span class=\"_ _12\"> </span>ense<span class=\"_ _1\"></span>mble <span class=\"_ _14\"> </span>d\u2019activit\u00e9s <span class=\"_ _12\"> </span>et <span class=\"_ _14\"> </span>d\u2019actifs <span class=\"_ _12\"> </span>ac<span class=\"_ _1\"></span>quis <span class=\"_ _14\"> </span>ne <span class=\"_ _12\"> </span>constitue <span class=\"_ _14\"> </span>pas <span class=\"_ _12\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>entrepr<span class=\"_ _1\"></span>ise. <span class=\"_ _12\"> </span>Ce <span class=\"_ _14\"> </span>test <span class=\"_ _14\"> </span>de<span class=\"_ _245\"> </span>concentration <span class=\"_ _b\"></span>facultatif <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>concluant <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>l\u2019ense<span class=\"_ _1\"></span>mble <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>justes <span class=\"_ _b\"></span>val<span class=\"_ _1\"></span>eurs <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>bruts <span class=\"_ _b\"></span>acqu<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>entr\u00e9<span class=\"_ _245\"> </span>en un unique actif ide<span class=\"_ _1\"></span>ntifiable ou d<span class=\"_ _1\"></span>ans un groupe d\u2019act<span class=\"_ _1\"></span>ifs identifiables si<span class=\"_ _1\"></span>milaires.<span class=\"_ _245\"> </span>La <span class=\"_ _1\"></span>contre<span class=\"_ _1\"></span>partie <span class=\"_ _b\"></span>transf\u00e9r\u00e9e <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>g\u00e9n\u00e9ral<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>\u00e9valu\u00e9e <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>vale<span class=\"_ _1\"></span>ur<span class=\"_ _2\"></span>, <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>l'instar <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>identifia<span class=\"_ _1\"></span>bles <span class=\"_ _b\"></span>nets<span class=\"_ _245\"> </span>acquis. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>go<span class=\"_ _1\"></span>odwill <span class=\"_ _b\"></span>r\u00e9sulta<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>regro<span class=\"_ _1\"></span>upements <span class=\"_ _16\"></span>est <span class=\"_ _1\"></span>soumis <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>un <span class=\"_ _1\"></span>test <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>d\u00e9pr\u00e9<span class=\"_ _1\"></span>ciation <span class=\"_ _b\"></span>cha<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>ann\u00e9e. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>out<span class=\"_ _245\"> </span>profit <span class=\"_ _0\"></span>au titre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acq<span class=\"_ _1\"></span>uisition \u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>nditions avantageuses <span class=\"_ _0\"></span>est comptabilis\u00e9 imm\u00e9diatement <span class=\"_ _0\"></span>en r\u00e9sultat. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span>co\u00fbts li\u00e9s \u00e0 l\u2019acq<span class=\"_ _1\"></span>uisition sont com<span class=\"_ _1\"></span>ptabilis\u00e9s en ch<span class=\"_ _1\"></span>arges lorsqu<span class=\"_ _1\"></span>\u2019ils sont enco<span class=\"_ _1\"></span>urus, \u00e0 moins <span class=\"_ _1\"></span>qu'ils ne so<span class=\"_ _1\"></span>ient li\u00e9s<span class=\"_ _245\"> </span>\u00e0 l'\u00e9mission d\u2019une d<span class=\"_ _1\"></span>ette ou d'instruments <span class=\"_ _1\"></span>de capitaux pr<span class=\"_ _1\"></span>opres.<span class=\"_ _245\"> </span>La <span class=\"_ _2\"></span>contrep<span class=\"_ _1\"></span>artie <span class=\"_ _2\"></span>transf<span class=\"_ _1\"></span>\u00e9r\u00e9e <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>xclut <span class=\"_ _2\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants <span class=\"_ _2\"></span>relatifs <span class=\"_ _0\"></span>au <span class=\"_ _2\"></span>r\u00e8g<span class=\"_ _1\"></span>lement <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>\u00e9existantes. <span class=\"_ _0\"></span>Ces <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants<span class=\"_ _245\"> </span>sont g\u00e9n\u00e9ralement compt<span class=\"_ _1\"></span>abilis\u00e9s en r<span class=\"_ _1\"></span>\u00e9sultat net.<span class=\"_ _245\"> </span>T<span class=\"_ _9\"></span>oute contrepartie \u00e9ventuelle est <span class=\"_ _0\"></span>\u00e9va<span class=\"_ _1\"></span>lu\u00e9e \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur \u00e0 <span class=\"_ _0\"></span>la date d\u2019acquisition. Si <span class=\"_ _0\"></span>l\u2019obligation<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e payer un<span class=\"_ _0\"></span>e<span class=\"_ _245\"> </span>contrepartie \u00e9ventuelle r\u00e9p<span class=\"_ _1\"></span>ondant \u00e0 la d\u00e9finition d'un ins<span class=\"_ _1\"></span>trument financier a \u00e9t\u00e9 class<span class=\"_ _1\"></span>\u00e9e en capitaux propres,<span class=\"_ _245\"> </span>elle <span class=\"_ _14\"> </span>n\u2019est <span class=\"_ _15\"> </span>pas <span class=\"_ _14\"> </span>r\u00e9\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _15\"> </span>et <span class=\"_ _14\"> </span>son<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>r<span class=\"_ _1\"></span>\u00e8glement <span class=\"_ _14\"> </span>es<span class=\"_ _1\"></span>t <span class=\"_ _14\"> </span>compta<span class=\"_ _1\"></span>bilis\u00e9 <span class=\"_ _14\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>capitaux <span class=\"_ _15\"> </span>propres. <span class=\"_ _15\"> </span>Sinon, <span class=\"_ _14\"> </span>les <span class=\"_ _15\"> </span>autres<span class=\"_ _245\"> </span>contreparties \u00e9ventuelles sont <span class=\"_ _0\"></span>r\u00e9\u00e9valu<span class=\"_ _1\"></span>\u00e9es \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur \u00e0 <span class=\"_ _0\"></span>cha<span class=\"_ _1\"></span>que date <span class=\"_ _0\"></span>de cl\u00f4ture et <span class=\"_ _0\"></span>les variations <span class=\"_ _0\"></span>de juste<span class=\"_ _245\"> </span>valeur de la contrepart<span class=\"_ _1\"></span>ie \u00e9ventuelle sont com<span class=\"_ _1\"></span>ptabilis\u00e9es en r\u00e9sult<span class=\"_ _1\"></span>at.<span class=\"_ _245\"> </span>Si des droits \u00e0 <span class=\"_ _0\"></span>paiement fo<span class=\"_ _1\"></span>nd\u00e9 sur des actions <span class=\"_ _0\"></span>(droits<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>rempl<span class=\"_ _1\"></span>acement) doivent \u00eatre donn\u00e9s en \u00e9change de<span class=\"_ _245\"> </span>droits d\u00e9tenus<span class=\"_ _1\"></span> par <span class=\"_ _1\"></span>les salari<span class=\"_ _1\"></span>\u00e9s de l<span class=\"_ _1\"></span>\u2019entreprise <span class=\"_ _1\"></span>acquise (<span class=\"_ _1\"></span>droits d<span class=\"_ _1\"></span>e l\u2019entreprise <span class=\"_ _1\"></span>acqu<span class=\"_ _1\"></span>ise), alors<span class=\"_ _1\"></span> tout <span class=\"_ _1\"></span>ou partie <span class=\"_ _1\"></span>du<span class=\"_ _245\"> </span>montant  des <span class=\"_ _12\"> </span>droits  de  re<span class=\"_ _1\"></span>mplacement  d<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>l\u2019acqu\u00e9reur <span class=\"_ _12\"> </span>est  compris  dans <span class=\"_ _12\"> </span>l\u2019\u00e9valuation <span class=\"_ _12\"> </span>de  la  contrep<span class=\"_ _1\"></span>artie<span class=\"_ _245\"> </span>transf\u00e9r\u00e9e du <span class=\"_ _1\"></span>regroupeme<span class=\"_ _1\"></span>nt d\u2019entrepr<span class=\"_ _1\"></span>ises. Po<span class=\"_ _1\"></span>ur \u00e9value<span class=\"_ _1\"></span>r ce <span class=\"_ _1\"></span>montant, le <span class=\"_ _1\"></span>Groupe c<span class=\"_ _1\"></span>ompare <span class=\"_ _1\"></span>les valeurs<span class=\"_ _1\"></span> bas\u00e9es<span class=\"_ _245\"> </span>sur <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>droits <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>remplacement <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _16\"></span>octroy\u00e9s <span class=\"_ _4\"></span>par <span class=\"_ _16\"></span>l\u2019entreprise <span class=\"_ _16\"></span>acquise <span class=\"_ _3\"> </span>et <span class=\"_ _16\"></span>d\u00e9termine <span class=\"_ _4\"></span>la<span class=\"_ _245\"> </span>proportion de services r<span class=\"_ _1\"></span>endus avant <span class=\"_ _1\"></span>la date du regroup<span class=\"_ _1\"></span>ement.<span class=\"_ _245\"> </span>Le <span class=\"_ _0\"></span>goodwill <span class=\"_ _2\"></span>r\u00e9s<span class=\"_ _1\"></span>ultant <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>acquisitions <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>iliales <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>\u00e9valu\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>son <span class=\"_ _0\"></span>co\u00fbt, <span class=\"_ _0\"></span>diminu\u00e9 <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>cumul <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>pertes <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>valeur<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span>Le Groupe n\u2019a pas r\u00e9a<span class=\"_ _1\"></span>lis\u00e9 d\u2019acquisitio<span class=\"_ _1\"></span>n au cours de l\u2019exerc<span class=\"_ _1\"></span>ice 2025.<span class=\"_ _245\"> </span>Principes compta<span class=\"_ _1\"></span>bles<span class=\"_ _245\"> </span>\u00c0 chaque <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>l\u00f4ture, <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>valeurs <span class=\"_ _1\"></span>comptables<span class=\"_ _1\"></span> des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actifs non<span class=\"_ _1\"></span> financ<span class=\"_ _1\"></span>iers d<span class=\"_ _1\"></span>u Groupe<span class=\"_ _1\"></span> (autres<span class=\"_ _1\"></span> que <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs<span class=\"_ _245\"> </span>d\u2019imp\u00f4t <span class=\"_ _12\"> </span>diff\u00e9r\u00e9  et <span class=\"_ _12\"> </span>les <span class=\"_ _12\"> </span>co\u00fbts <span class=\"_ _12\"> </span>d\u2019obtention <span class=\"_ _12\"> </span>des  c<span class=\"_ _1\"></span>ontrats) <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>examin\u00e9es  afi<span class=\"_ _1\"></span>n  d<span class=\"_ _1\"></span>\u2019appr\u00e9cier <span class=\"_ _12\"> </span>s\u2019il <span class=\"_ _12\"> </span>existe <span class=\"_ _12\"> </span>une<span class=\"_ _245\"> </span>quelconque <span class=\"_ _f\"> </span>indication <span class=\"_ _11\"> </span>qu<span class=\"_ _1\"></span>\u2019un <span class=\"_ _f\"> </span>actif <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>subi <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>ne <span class=\"_ _11\"> </span>perte<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _11\"> </span>S\u2019il <span class=\"_ _f\"> </span>existe <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>telle  i<span class=\"_ _0\"></span>ndicat<span class=\"_ _1\"></span>ion, <span class=\"_ _f\"> </span>la <span class=\"_ _11\"> </span>valeur<span class=\"_ _245\"> </span>recouvrable  de  l\u2019actif <span class=\"_ _12\"> </span>est  estim\u00e9e.  Le <span class=\"_ _12\"> </span>goodwill  est <span class=\"_ _12\"> </span>test\u00e9  chaque  ann\u00e9e  a<span class=\"_ _1\"></span>insi  que  les  immobi<span class=\"_ _1\"></span>lisations<span class=\"_ _245\"> </span>incorporelles en cours<span class=\"_ _1\"></span> en date de cl\u00f4<span class=\"_ _1\"></span>ture de l\u2019exercice<span class=\"_ _1\"></span>.<span class=\"_ _245\"> </span>Pour <span class=\"_ _4\"> </span>\u00eatre <span class=\"_ _3\"> </span>test\u00e9s, <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>regro<span class=\"_ _1\"></span>up\u00e9s <span class=\"_ _4\"> </span>da<span class=\"_ _1\"></span>ns <span class=\"_ _4\"> </span>le <span class=\"_ _3\"> </span>plus <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>etit <span class=\"_ _3\"> </span>groupe <span class=\"_ _4\"> </span>d\u2019act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>g\u00e9n\u00e8re <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>ntr\u00e9es <span class=\"_ _4\"> </span>de<span class=\"_ _245\"> </span>tr\u00e9sorerie r\u00e9sultant de <span class=\"_ _0\"></span>leur utilisation continue, largement ind\u00e9pendantes des entr\u00e9es de tr\u00e9sorerie <span class=\"_ _0\"></span>g\u00e9n<span class=\"_ _1\"></span>\u00e9r\u00e9es<span class=\"_ _245\"> </span>par <span class=\"_ _0\"></span>d\u2019autres actifs <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>UGT<span class=\"_ _9\"></span>. Le <span class=\"_ _0\"></span>goodwill issu <span class=\"_ _0\"></span>d'un <span class=\"_ _0\"></span>regroupeme<span class=\"_ _1\"></span>nt <span class=\"_ _0\"></span>d\u2019entrepr<span class=\"_ _1\"></span>ises <span class=\"_ _0\"></span>est af<span class=\"_ _0\"></span>fect\u00e9 aux <span class=\"_ _0\"></span>UGT <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>groupes<span class=\"_ _245\"> </span>d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des s<span class=\"_ _1\"></span>ynergies du reg<span class=\"_ _1\"></span>roupement d\u2019entre<span class=\"_ _1\"></span>prises.<span class=\"_ _245\"> </span>La valeur recouvrable d\u2019un actif <span class=\"_ _0\"></span>ou d\u2019une UGT <span class=\"_ _0\"></span>est la valeur la plus \u00e9lev\u00e9e en<span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>e valeur d\u2019utilit\u00e9 et <span class=\"_ _0\"></span>juste valeur<span class=\"_ _245\"> </span>diminu\u00e9e <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>co\u00fbts <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cession. <span class=\"_ _2\"></span>La <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>d\u2019utilit\u00e9 <span class=\"_ _0\"></span>est <span class=\"_ _2\"></span>\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ar <span class=\"_ _0\"></span>rapport <span class=\"_ _2\"></span>aux <span class=\"_ _0\"></span>flux <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>tr\u00e9sorerie <span class=\"_ _0\"></span>futurs <span class=\"_ _0\"></span>estim\u00e9s,<span class=\"_ _245\"> </span>actualis\u00e9s a<span class=\"_ _1\"></span>u taux, <span class=\"_ _1\"></span>avant <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>p\u00f4t, q<span class=\"_ _1\"></span>ui refl<span class=\"_ _1\"></span>\u00e8te l\u2019appr<span class=\"_ _1\"></span>\u00e9ciation c<span class=\"_ _1\"></span>ourante <span class=\"_ _1\"></span>du m<span class=\"_ _1\"></span>arch\u00e9 de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valeur t<span class=\"_ _1\"></span>emps <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019argent<span class=\"_ _245\"> </span>et des risques sp\u00e9c<span class=\"_ _1\"></span>ifiques \u00e0 l\u2019actif ou \u00e0 l\u2019UGT<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span>Une <span class=\"_ _0\"></span>perte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9e <span class=\"_ _0\"></span>si l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>ptable <span class=\"_ _0\"></span>d\u2019un acti<span class=\"_ _0\"></span>f ou <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019UGT <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>sup\u00e9rieure <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>sa valeur<span class=\"_ _245\"> </span>recouvrable estim\u00e9e.<span class=\"_ _245\"> </span>Les <span class=\"_ _16\"></span>pertes <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>valeur <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9es <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _16\"></span>net. <span class=\"_ _16\"></span>Elles <span class=\"_ _16\"></span>sont <span class=\"_ _b\"></span>affect\u00e9es <span class=\"_ _16\"></span>d\u2019abord <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _245\"> </span>valeur <span class=\"_ _16\"></span>comptable <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tout<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>goodwill <span class=\"_ _16\"></span>affect\u00e9 <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019UGT<span class=\"_ _9\"></span>, <span class=\"_ _16\"></span>pu<span class=\"_ _1\"></span>is <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leurs <span class=\"_ _16\"></span>comptabl<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>autres<span class=\"_ _245\"> </span>actifs de l\u2019UGT au prorata d<span class=\"_ _1\"></span>e la valeur com<span class=\"_ _1\"></span>ptable de ch<span class=\"_ _1\"></span>aque actif de l\u2019UG<span class=\"_ _1\"></span>T<span class=\"_ _9\"></span>.<span class=\"_ _245\"> </span>Une <span class=\"_ _b\"></span>perte <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>aleur <span class=\"_ _b\"></span>com<span class=\"_ _1\"></span>ptabilis\u00e9e <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>itre <span class=\"_ _b\"></span>d\u2019un <span class=\"_ _16\"></span>goodwill <span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>peut <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _b\"></span>repr<span class=\"_ _1\"></span>ise. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>autr<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>actifs, <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _245\"> </span>valeur com<span class=\"_ _1\"></span>ptable, <span class=\"_ _1\"></span>augment\u00e9e <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>raison <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>reprise <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>perte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span>, ne <span class=\"_ _1\"></span>doit <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>sup\u00e9rieure <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span>valeur comptable<span class=\"_ _1\"></span> qui aurait<span class=\"_ _1\"></span> \u00e9t\u00e9 d\u00e9term<span class=\"_ _1\"></span>in\u00e9e,<span class=\"_ _1\"></span> nette des <span class=\"_ _1\"></span>amortissements, s<span class=\"_ _1\"></span>i aucune<span class=\"_ _1\"></span> perte de v<span class=\"_ _1\"></span>aleur n\u2019avait \u00e9t<span class=\"_ _1\"></span>\u00e9<span class=\"_ _245\"> </span>comptabilis\u00e9e.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "Le <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>comptabilise <span class=\"_ _b\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>regroupements <span class=\"_ _16\"></span>d\u2019<span class=\"_ _1\"></span>entreprises <span class=\"_ _16\"></span>au <span class=\"_ _1\"></span>moye<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _16\"></span>m\u00e9thode <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l\u2019acquisition <span class=\"_ _16\"></span>lorsque<span class=\"_ _245\"> </span>l\u2019ensemble <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>ac<span class=\"_ _1\"></span>tivit\u00e9s <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>t <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>actifs <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>pris <span class=\"_ _3\"> </span>r\u00e9pond <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>d\u00e9f<span class=\"_ _1\"></span>inition <span class=\"_ _3\"> </span>d\u2019une <span class=\"_ _3\"> </span>entreprise, <span class=\"_ _3\"> </span>dont <span class=\"_ _3\"> </span>le <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _3\"> </span>est<span class=\"_ _245\"> </span>transf\u00e9r\u00e9 <span class=\"_ _1\"></span>au <span class=\"_ _b\"></span>Groupe. <span class=\"_ _b\"></span>Pour <span class=\"_ _b\"></span>d\u00e9terminer <span class=\"_ _b\"></span>si <span class=\"_ _1\"></span>un <span class=\"_ _b\"></span>ensemble <span class=\"_ _b\"></span>d\u2019activit\u00e9s <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>d\u2019acti<span class=\"_ _1\"></span>fs <span class=\"_ _1\"></span>donn\u00e9 <span class=\"_ _b\"></span>cons<span class=\"_ _b\"></span>titue <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>entreprise,<span class=\"_ _245\"> </span>le Groupe \u00e9v<span class=\"_ _1\"></span>alue si c<span class=\"_ _1\"></span>elui-ci<span class=\"_ _1\"></span> inclut, au <span class=\"_ _1\"></span>minimum, <span class=\"_ _1\"></span>un intr<span class=\"_ _1\"></span>ant et u<span class=\"_ _1\"></span>n processus <span class=\"_ _1\"></span>essentiel, et <span class=\"_ _1\"></span>si l\u2019ens<span class=\"_ _1\"></span>emble acquis<span class=\"_ _245\"> </span>a la capacit\u00e9 de produ<span class=\"_ _1\"></span>ire des biens ou des s<span class=\"_ _1\"></span>ervices.<span class=\"_ _245\"> </span>Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>possib<span class=\"_ _1\"></span>ilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>proc\u00e9der <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>un <span class=\"_ _3\"> </span>\u00ab <span class=\"_ _4\"> </span>test <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>concentratio<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>\u00bb <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>permet <span class=\"_ _4\"> </span>d\u2019\u00e9val<span class=\"_ _1\"></span>uer <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mani\u00e8re<span class=\"_ _245\"> </span>simplifi\u00e9e <span class=\"_ _12\"> </span>si <span class=\"_ _14\"> </span>un <span class=\"_ _12\"> </span>ense<span class=\"_ _1\"></span>mble <span class=\"_ _14\"> </span>d\u2019activit\u00e9s <span class=\"_ _12\"> </span>et <span class=\"_ _14\"> </span>d\u2019actifs <span class=\"_ _12\"> </span>ac<span class=\"_ _1\"></span>quis <span class=\"_ _14\"> </span>ne <span class=\"_ _12\"> </span>constitue <span class=\"_ _14\"> </span>pas <span class=\"_ _12\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>entrepr<span class=\"_ _1\"></span>ise. <span class=\"_ _12\"> </span>Ce <span class=\"_ _14\"> </span>test <span class=\"_ _14\"> </span>de<span class=\"_ _245\"> </span>concentration <span class=\"_ _b\"></span>facultatif <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>concluant <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>l\u2019ense<span class=\"_ _1\"></span>mble <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>justes <span class=\"_ _b\"></span>val<span class=\"_ _1\"></span>eurs <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>bruts <span class=\"_ _b\"></span>acqu<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>entr\u00e9<span class=\"_ _245\"> </span>en un unique actif ide<span class=\"_ _1\"></span>ntifiable ou d<span class=\"_ _1\"></span>ans un groupe d\u2019act<span class=\"_ _1\"></span>ifs identifiables si<span class=\"_ _1\"></span>milaires.<span class=\"_ _245\"> </span>La <span class=\"_ _1\"></span>contre<span class=\"_ _1\"></span>partie <span class=\"_ _b\"></span>transf\u00e9r\u00e9e <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>g\u00e9n\u00e9ral<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>\u00e9valu\u00e9e <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>vale<span class=\"_ _1\"></span>ur<span class=\"_ _2\"></span>, <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>l'instar <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>identifia<span class=\"_ _1\"></span>bles <span class=\"_ _b\"></span>nets<span class=\"_ _245\"> </span>acquis. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>go<span class=\"_ _1\"></span>odwill <span class=\"_ _b\"></span>r\u00e9sulta<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>regro<span class=\"_ _1\"></span>upements <span class=\"_ _16\"></span>est <span class=\"_ _1\"></span>soumis <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>un <span class=\"_ _1\"></span>test <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>d\u00e9pr\u00e9<span class=\"_ _1\"></span>ciation <span class=\"_ _b\"></span>cha<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>ann\u00e9e. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>out<span class=\"_ _245\"> </span>profit <span class=\"_ _0\"></span>au titre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acq<span class=\"_ _1\"></span>uisition \u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>nditions avantageuses <span class=\"_ _0\"></span>est comptabilis\u00e9 imm\u00e9diatement <span class=\"_ _0\"></span>en r\u00e9sultat. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span>co\u00fbts li\u00e9s \u00e0 l\u2019acq<span class=\"_ _1\"></span>uisition sont com<span class=\"_ _1\"></span>ptabilis\u00e9s en ch<span class=\"_ _1\"></span>arges lorsqu<span class=\"_ _1\"></span>\u2019ils sont enco<span class=\"_ _1\"></span>urus, \u00e0 moins <span class=\"_ _1\"></span>qu'ils ne so<span class=\"_ _1\"></span>ient li\u00e9s<span class=\"_ _245\"> </span>\u00e0 l'\u00e9mission d\u2019une d<span class=\"_ _1\"></span>ette ou d'instruments <span class=\"_ _1\"></span>de capitaux pr<span class=\"_ _1\"></span>opres.<span class=\"_ _245\"> </span>La <span class=\"_ _2\"></span>contrep<span class=\"_ _1\"></span>artie <span class=\"_ _2\"></span>transf<span class=\"_ _1\"></span>\u00e9r\u00e9e <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>xclut <span class=\"_ _2\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants <span class=\"_ _2\"></span>relatifs <span class=\"_ _0\"></span>au <span class=\"_ _2\"></span>r\u00e8g<span class=\"_ _1\"></span>lement <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>\u00e9existantes. <span class=\"_ _0\"></span>Ces <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants<span class=\"_ _245\"> </span>sont g\u00e9n\u00e9ralement compt<span class=\"_ _1\"></span>abilis\u00e9s en r<span class=\"_ _1\"></span>\u00e9sultat net.<span class=\"_ _245\"> </span>T<span class=\"_ _9\"></span>oute contrepartie \u00e9ventuelle est <span class=\"_ _0\"></span>\u00e9va<span class=\"_ _1\"></span>lu\u00e9e \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur \u00e0 <span class=\"_ _0\"></span>la date d\u2019acquisition. Si <span class=\"_ _0\"></span>l\u2019obligation<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e payer un<span class=\"_ _0\"></span>e<span class=\"_ _245\"> </span>contrepartie \u00e9ventuelle r\u00e9p<span class=\"_ _1\"></span>ondant \u00e0 la d\u00e9finition d'un ins<span class=\"_ _1\"></span>trument financier a \u00e9t\u00e9 class<span class=\"_ _1\"></span>\u00e9e en capitaux propres,<span class=\"_ _245\"> </span>elle <span class=\"_ _14\"> </span>n\u2019est <span class=\"_ _15\"> </span>pas <span class=\"_ _14\"> </span>r\u00e9\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _15\"> </span>et <span class=\"_ _14\"> </span>son<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>r<span class=\"_ _1\"></span>\u00e8glement <span class=\"_ _14\"> </span>es<span class=\"_ _1\"></span>t <span class=\"_ _14\"> </span>compta<span class=\"_ _1\"></span>bilis\u00e9 <span class=\"_ _14\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>capitaux <span class=\"_ _15\"> </span>propres. <span class=\"_ _15\"> </span>Sinon, <span class=\"_ _14\"> </span>les <span class=\"_ _15\"> </span>autres<span class=\"_ _245\"> </span>contreparties \u00e9ventuelles sont <span class=\"_ _0\"></span>r\u00e9\u00e9valu<span class=\"_ _1\"></span>\u00e9es \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur \u00e0 <span class=\"_ _0\"></span>cha<span class=\"_ _1\"></span>que date <span class=\"_ _0\"></span>de cl\u00f4ture et <span class=\"_ _0\"></span>les variations <span class=\"_ _0\"></span>de juste<span class=\"_ _245\"> </span>valeur de la contrepart<span class=\"_ _1\"></span>ie \u00e9ventuelle sont com<span class=\"_ _1\"></span>ptabilis\u00e9es en r\u00e9sult<span class=\"_ _1\"></span>at.<span class=\"_ _245\"> </span>Si des droits \u00e0 <span class=\"_ _0\"></span>paiement fo<span class=\"_ _1\"></span>nd\u00e9 sur des actions <span class=\"_ _0\"></span>(droits<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>rempl<span class=\"_ _1\"></span>acement) doivent \u00eatre donn\u00e9s en \u00e9change de<span class=\"_ _245\"> </span>droits d\u00e9tenus<span class=\"_ _1\"></span> par <span class=\"_ _1\"></span>les salari<span class=\"_ _1\"></span>\u00e9s de l<span class=\"_ _1\"></span>\u2019entreprise <span class=\"_ _1\"></span>acquise (<span class=\"_ _1\"></span>droits d<span class=\"_ _1\"></span>e l\u2019entreprise <span class=\"_ _1\"></span>acqu<span class=\"_ _1\"></span>ise), alors<span class=\"_ _1\"></span> tout <span class=\"_ _1\"></span>ou partie <span class=\"_ _1\"></span>du<span class=\"_ _245\"> </span>montant  des <span class=\"_ _12\"> </span>droits  de  re<span class=\"_ _1\"></span>mplacement  d<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>l\u2019acqu\u00e9reur <span class=\"_ _12\"> </span>est  compris  dans <span class=\"_ _12\"> </span>l\u2019\u00e9valuation <span class=\"_ _12\"> </span>de  la  contrep<span class=\"_ _1\"></span>artie<span class=\"_ _245\"> </span>transf\u00e9r\u00e9e du <span class=\"_ _1\"></span>regroupeme<span class=\"_ _1\"></span>nt d\u2019entrepr<span class=\"_ _1\"></span>ises. Po<span class=\"_ _1\"></span>ur \u00e9value<span class=\"_ _1\"></span>r ce <span class=\"_ _1\"></span>montant, le <span class=\"_ _1\"></span>Groupe c<span class=\"_ _1\"></span>ompare <span class=\"_ _1\"></span>les valeurs<span class=\"_ _1\"></span> bas\u00e9es<span class=\"_ _245\"> </span>sur <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>droits <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>remplacement <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _16\"></span>octroy\u00e9s <span class=\"_ _4\"></span>par <span class=\"_ _16\"></span>l\u2019entreprise <span class=\"_ _16\"></span>acquise <span class=\"_ _3\"> </span>et <span class=\"_ _16\"></span>d\u00e9termine <span class=\"_ _4\"></span>la<span class=\"_ _245\"> </span>proportion de services r<span class=\"_ _1\"></span>endus avant <span class=\"_ _1\"></span>la date du regroup<span class=\"_ _1\"></span>ement.<span class=\"_ _245\"> </span>Le <span class=\"_ _0\"></span>goodwill <span class=\"_ _2\"></span>r\u00e9s<span class=\"_ _1\"></span>ultant <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>acquisitions <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>iliales <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>\u00e9valu\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>son <span class=\"_ _0\"></span>co\u00fbt, <span class=\"_ _0\"></span>diminu\u00e9 <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>cumul <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>pertes <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>valeur<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-196": {
   "value": "Le <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>comptabilise <span class=\"_ _b\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>regroupements <span class=\"_ _16\"></span>d\u2019<span class=\"_ _1\"></span>entreprises <span class=\"_ _16\"></span>au <span class=\"_ _1\"></span>moye<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _16\"></span>m\u00e9thode <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l\u2019acquisition <span class=\"_ _16\"></span>lorsque<span class=\"_ _245\"> </span>l\u2019ensemble <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>ac<span class=\"_ _1\"></span>tivit\u00e9s <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>t <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>actifs <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>pris <span class=\"_ _3\"> </span>r\u00e9pond <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>d\u00e9f<span class=\"_ _1\"></span>inition <span class=\"_ _3\"> </span>d\u2019une <span class=\"_ _3\"> </span>entreprise, <span class=\"_ _3\"> </span>dont <span class=\"_ _3\"> </span>le <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _3\"> </span>est<span class=\"_ _245\"> </span>transf\u00e9r\u00e9 <span class=\"_ _1\"></span>au <span class=\"_ _b\"></span>Groupe. <span class=\"_ _b\"></span>Pour <span class=\"_ _b\"></span>d\u00e9terminer <span class=\"_ _b\"></span>si <span class=\"_ _1\"></span>un <span class=\"_ _b\"></span>ensemble <span class=\"_ _b\"></span>d\u2019activit\u00e9s <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>d\u2019acti<span class=\"_ _1\"></span>fs <span class=\"_ _1\"></span>donn\u00e9 <span class=\"_ _b\"></span>cons<span class=\"_ _b\"></span>titue <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>entreprise,<span class=\"_ _245\"> </span>le Groupe \u00e9v<span class=\"_ _1\"></span>alue si c<span class=\"_ _1\"></span>elui-ci<span class=\"_ _1\"></span> inclut, au <span class=\"_ _1\"></span>minimum, <span class=\"_ _1\"></span>un intr<span class=\"_ _1\"></span>ant et u<span class=\"_ _1\"></span>n processus <span class=\"_ _1\"></span>essentiel, et <span class=\"_ _1\"></span>si l\u2019ens<span class=\"_ _1\"></span>emble acquis<span class=\"_ _245\"> </span>a la capacit\u00e9 de produ<span class=\"_ _1\"></span>ire des biens ou des s<span class=\"_ _1\"></span>ervices.<span class=\"_ _245\"> </span>Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>possib<span class=\"_ _1\"></span>ilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>proc\u00e9der <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>un <span class=\"_ _3\"> </span>\u00ab <span class=\"_ _4\"> </span>test <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>concentratio<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>\u00bb <span class=\"_ _4\"> </span>qui <span class=\"_ _4\"> </span>permet <span class=\"_ _4\"> </span>d\u2019\u00e9val<span class=\"_ _1\"></span>uer <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mani\u00e8re<span class=\"_ _245\"> </span>simplifi\u00e9e <span class=\"_ _12\"> </span>si <span class=\"_ _14\"> </span>un <span class=\"_ _12\"> </span>ense<span class=\"_ _1\"></span>mble <span class=\"_ _14\"> </span>d\u2019activit\u00e9s <span class=\"_ _12\"> </span>et <span class=\"_ _14\"> </span>d\u2019actifs <span class=\"_ _12\"> </span>ac<span class=\"_ _1\"></span>quis <span class=\"_ _14\"> </span>ne <span class=\"_ _12\"> </span>constitue <span class=\"_ _14\"> </span>pas <span class=\"_ _12\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>entrepr<span class=\"_ _1\"></span>ise. <span class=\"_ _12\"> </span>Ce <span class=\"_ _14\"> </span>test <span class=\"_ _14\"> </span>de<span class=\"_ _245\"> </span>concentration <span class=\"_ _b\"></span>facultatif <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>concluant <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>l\u2019ense<span class=\"_ _1\"></span>mble <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>justes <span class=\"_ _b\"></span>val<span class=\"_ _1\"></span>eurs <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>bruts <span class=\"_ _b\"></span>acqu<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>entr\u00e9<span class=\"_ _245\"> </span>en un unique actif ide<span class=\"_ _1\"></span>ntifiable ou d<span class=\"_ _1\"></span>ans un groupe d\u2019act<span class=\"_ _1\"></span>ifs identifiables si<span class=\"_ _1\"></span>milaires.<span class=\"_ _245\"> </span>La <span class=\"_ _1\"></span>contre<span class=\"_ _1\"></span>partie <span class=\"_ _b\"></span>transf\u00e9r\u00e9e <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>g\u00e9n\u00e9ral<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>\u00e9valu\u00e9e <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>vale<span class=\"_ _1\"></span>ur<span class=\"_ _2\"></span>, <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>l'instar <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>actifs <span class=\"_ _b\"></span>identifia<span class=\"_ _1\"></span>bles <span class=\"_ _b\"></span>nets<span class=\"_ _245\"> </span>acquis. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>go<span class=\"_ _1\"></span>odwill <span class=\"_ _b\"></span>r\u00e9sulta<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>regro<span class=\"_ _1\"></span>upements <span class=\"_ _16\"></span>est <span class=\"_ _1\"></span>soumis <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>un <span class=\"_ _1\"></span>test <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>d\u00e9pr\u00e9<span class=\"_ _1\"></span>ciation <span class=\"_ _b\"></span>cha<span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>ann\u00e9e. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>out<span class=\"_ _245\"> </span>profit <span class=\"_ _0\"></span>au titre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019acq<span class=\"_ _1\"></span>uisition \u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>nditions avantageuses <span class=\"_ _0\"></span>est comptabilis\u00e9 imm\u00e9diatement <span class=\"_ _0\"></span>en r\u00e9sultat. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span>co\u00fbts li\u00e9s \u00e0 l\u2019acq<span class=\"_ _1\"></span>uisition sont com<span class=\"_ _1\"></span>ptabilis\u00e9s en ch<span class=\"_ _1\"></span>arges lorsqu<span class=\"_ _1\"></span>\u2019ils sont enco<span class=\"_ _1\"></span>urus, \u00e0 moins <span class=\"_ _1\"></span>qu'ils ne so<span class=\"_ _1\"></span>ient li\u00e9s<span class=\"_ _245\"> </span>\u00e0 l'\u00e9mission d\u2019une d<span class=\"_ _1\"></span>ette ou d'instruments <span class=\"_ _1\"></span>de capitaux pr<span class=\"_ _1\"></span>opres.<span class=\"_ _245\"> </span>La <span class=\"_ _2\"></span>contrep<span class=\"_ _1\"></span>artie <span class=\"_ _2\"></span>transf<span class=\"_ _1\"></span>\u00e9r\u00e9e <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>xclut <span class=\"_ _2\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants <span class=\"_ _2\"></span>relatifs <span class=\"_ _0\"></span>au <span class=\"_ _2\"></span>r\u00e8g<span class=\"_ _1\"></span>lement <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>\u00e9existantes. <span class=\"_ _0\"></span>Ces <span class=\"_ _2\"></span>mont<span class=\"_ _1\"></span>ants<span class=\"_ _245\"> </span>sont g\u00e9n\u00e9ralement compt<span class=\"_ _1\"></span>abilis\u00e9s en r<span class=\"_ _1\"></span>\u00e9sultat net.<span class=\"_ _245\"> </span>T<span class=\"_ _9\"></span>oute contrepartie \u00e9ventuelle est <span class=\"_ _0\"></span>\u00e9va<span class=\"_ _1\"></span>lu\u00e9e \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur \u00e0 <span class=\"_ _0\"></span>la date d\u2019acquisition. Si <span class=\"_ _0\"></span>l\u2019obligation<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e payer un<span class=\"_ _0\"></span>e<span class=\"_ _245\"> </span>contrepartie \u00e9ventuelle r\u00e9p<span class=\"_ _1\"></span>ondant \u00e0 la d\u00e9finition d'un ins<span class=\"_ _1\"></span>trument financier a \u00e9t\u00e9 class<span class=\"_ _1\"></span>\u00e9e en capitaux propres,<span class=\"_ _245\"> </span>elle <span class=\"_ _14\"> </span>n\u2019est <span class=\"_ _15\"> </span>pas <span class=\"_ _14\"> </span>r\u00e9\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _15\"> </span>et <span class=\"_ _14\"> </span>son<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>r<span class=\"_ _1\"></span>\u00e8glement <span class=\"_ _14\"> </span>es<span class=\"_ _1\"></span>t <span class=\"_ _14\"> </span>compta<span class=\"_ _1\"></span>bilis\u00e9 <span class=\"_ _14\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>capitaux <span class=\"_ _15\"> </span>propres. <span class=\"_ _15\"> </span>Sinon, <span class=\"_ _14\"> </span>les <span class=\"_ _15\"> </span>autres<span class=\"_ _245\"> </span>contreparties \u00e9ventuelles sont <span class=\"_ _0\"></span>r\u00e9\u00e9valu<span class=\"_ _1\"></span>\u00e9es \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur \u00e0 <span class=\"_ _0\"></span>cha<span class=\"_ _1\"></span>que date <span class=\"_ _0\"></span>de cl\u00f4ture et <span class=\"_ _0\"></span>les variations <span class=\"_ _0\"></span>de juste<span class=\"_ _245\"> </span>valeur de la contrepart<span class=\"_ _1\"></span>ie \u00e9ventuelle sont com<span class=\"_ _1\"></span>ptabilis\u00e9es en r\u00e9sult<span class=\"_ _1\"></span>at.<span class=\"_ _245\"> </span>Si des droits \u00e0 <span class=\"_ _0\"></span>paiement fo<span class=\"_ _1\"></span>nd\u00e9 sur des actions <span class=\"_ _0\"></span>(droits<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>rempl<span class=\"_ _1\"></span>acement) doivent \u00eatre donn\u00e9s en \u00e9change de<span class=\"_ _245\"> </span>droits d\u00e9tenus<span class=\"_ _1\"></span> par <span class=\"_ _1\"></span>les salari<span class=\"_ _1\"></span>\u00e9s de l<span class=\"_ _1\"></span>\u2019entreprise <span class=\"_ _1\"></span>acquise (<span class=\"_ _1\"></span>droits d<span class=\"_ _1\"></span>e l\u2019entreprise <span class=\"_ _1\"></span>acqu<span class=\"_ _1\"></span>ise), alors<span class=\"_ _1\"></span> tout <span class=\"_ _1\"></span>ou partie <span class=\"_ _1\"></span>du<span class=\"_ _245\"> </span>montant  des <span class=\"_ _12\"> </span>droits  de  re<span class=\"_ _1\"></span>mplacement  d<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>l\u2019acqu\u00e9reur <span class=\"_ _12\"> </span>est  compris  dans <span class=\"_ _12\"> </span>l\u2019\u00e9valuation <span class=\"_ _12\"> </span>de  la  contrep<span class=\"_ _1\"></span>artie<span class=\"_ _245\"> </span>transf\u00e9r\u00e9e du <span class=\"_ _1\"></span>regroupeme<span class=\"_ _1\"></span>nt d\u2019entrepr<span class=\"_ _1\"></span>ises. Po<span class=\"_ _1\"></span>ur \u00e9value<span class=\"_ _1\"></span>r ce <span class=\"_ _1\"></span>montant, le <span class=\"_ _1\"></span>Groupe c<span class=\"_ _1\"></span>ompare <span class=\"_ _1\"></span>les valeurs<span class=\"_ _1\"></span> bas\u00e9es<span class=\"_ _245\"> </span>sur <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>droits <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>remplacement <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>dr<span class=\"_ _1\"></span>oits <span class=\"_ _16\"></span>octroy\u00e9s <span class=\"_ _4\"></span>par <span class=\"_ _16\"></span>l\u2019entreprise <span class=\"_ _16\"></span>acquise <span class=\"_ _3\"> </span>et <span class=\"_ _16\"></span>d\u00e9termine <span class=\"_ _4\"></span>la<span class=\"_ _245\"> </span>proportion de services r<span class=\"_ _1\"></span>endus avant <span class=\"_ _1\"></span>la date du regroup<span class=\"_ _1\"></span>ement.<span class=\"_ _245\"> </span>Le <span class=\"_ _0\"></span>goodwill <span class=\"_ _2\"></span>r\u00e9s<span class=\"_ _1\"></span>ultant <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>acquisitions <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>iliales <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>\u00e9valu\u00e9 <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>son <span class=\"_ _0\"></span>co\u00fbt, <span class=\"_ _0\"></span>diminu\u00e9 <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>cumul <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>pertes <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>valeur<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "<div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 ha y2 ff2 fs0 fc1 sc0 ls0 ws0\">Note 5.<span class=\"ff6\"> <span class=\"_ _bb\"> </span></span>Inf<span class=\"_ _1\"></span>ormation sectorielle<span class=\"_ _1\"></span><span class=\"ff3\"> </span></div></div><div class=\"c w190 he gs19b\"><div class=\"t m0 xe h2 yd6 ff4 fs0 fc7 sc0 ls0 ws0\">Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span></div></div><div class=\"c w20 h21f gs19c\"><div class=\"t m0 xe hb y15a8 ff4 fs0 fc0 sc0 ls0 ws0\">Conform\u00e9ment <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>8, <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>secteurs <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>\u00e9rationnels <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>composantes <span class=\"_ _1\"></span>d'un<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>grou<span class=\"_ _1\"></span>pe <span class=\"_ _1\"></span>faisant <span class=\"_ _b\"></span>l\u2019objet <span class=\"_ _b\"></span>d\u2019un<span class=\"_ _245\"> </span> </div></div><div class=\"c w20 h21f gs19c\"><div class=\"t m0 xe hb y15a9 ff4 fs0 fc0 sc0 ls0 ws0\">suivi <span class=\"_ _4\"> </span>ind<span class=\"_ _1\"></span>ividuel <span class=\"_ _3\"> </span>et <span class=\"_ _3\"> </span>le <span class=\"_ _4\"> </span>r\u00e9su<span class=\"_ _1\"></span>ltat <span class=\"_ _4\"> </span>op<span class=\"_ _1\"></span>\u00e9rationnel <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>chaque<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>sec<span class=\"_ _1\"></span>teur <span class=\"_ _4\"> </span>est <span class=\"_ _3\"> </span>r\u00e9gul<span class=\"_ _1\"></span>i\u00e8rement <span class=\"_ _3\"> </span>examin\u00e9 <span class=\"_ _3\"> </span>par <span class=\"_ _3\"> </span>le <span class=\"_ _4\"> </span>pri<span class=\"_ _1\"></span>ncipal<span class=\"_ _245\"> </span> </div></div><div class=\"c w20 h21f gs19c\"><div class=\"t m0 xe h2 y15aa ff4 fs0 fc0 sc0 ls0 ws0\">d\u00e9cideur <span class=\"_ _1\"></span>op\u00e9rat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>(\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>PDO<span class=\"ff1\"> <span class=\"_ _1\"></span></span>\u00bb) <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>vu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>prendre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u00e9cisions <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>mati\u00e8re <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>sources <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>affecter <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019en<span class=\"_ _245\"> </span> </div></div><div class=\"c w20 h21f gs19c\"><div class=\"t m0 xe h2 y15ab ff4 fs0 fc0 sc0 ls0 ws0\">\u00e9valuer la performance<span class=\"_ _1\"></span>.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w20 h21f gs19c\"><div class=\"t m0 xe hb y15ac ff4 fs0 fc0 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>\u2019information <span class=\"_ _1b\"> </span>sectoriel<span class=\"_ _1\"></span>le <span class=\"_ _1b\"> </span>est <span class=\"_ _1b\"> </span>bas\u00e9e <span class=\"_ _1b\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _1b\"> </span>les <span class=\"_ _1b\"> </span>do<span class=\"_ _1\"></span>nn\u00e9es <span class=\"_ _1c\"> </span>internes <span class=\"_ _1b\"> </span>de <span class=\"_ _1c\"> </span>gestion <span class=\"_ _1c\"> </span>utilis\u00e9es <span class=\"_ _1b\"> </span>par <span class=\"_ _1c\"> </span>le <span class=\"_ _1b\"> </span>Consei<span class=\"_ _1\"></span>l<span class=\"_ _245\"> </span> </div></div><div class=\"c w20 h21f gs19c\"><div class=\"t m0 xe h2 y15ad ff4 fs0 fc0 sc0 ls0 ws0\">d\u2019Administration, d\u00e9cid<span class=\"_ _1\"></span>eur op\u00e9rationne<span class=\"_ _1\"></span>l du Groupe. <span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w20 h21f gs19c\"><div class=\"t m0 xe hb y15ae ff4 fs0 fc0 sc0 ls0 ws0\">Le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>est g\u00e9r\u00e9 <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _0\"></span>une base <span class=\"_ _0\"></span>refl\u00e9tant <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>activ<span class=\"_ _1\"></span>it\u00e9 <span class=\"_ _0\"></span>globale, la <span class=\"_ _0\"></span>vente de <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>duits logiciels <span class=\"_ _0\"></span>avec <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>serv<span class=\"_ _1\"></span>ices<span class=\"_ _245\"> </span> </div></div><div class=\"c w20 h21f gs19c\"><div class=\"t m0 xe h2 y15af ff4 fs0 fc0 sc0 ls0 ws0\">de mise en \u0153uvre et <span class=\"_ _1\"></span>de conseil associ\u00e9s,<span class=\"_ _1\"></span> cons<span class=\"_ _1\"></span>id\u00e9r\u00e9e comme un se<span class=\"_ _1\"></span>ul secteur op\u00e9ratio<span class=\"_ _1\"></span>nnel.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w20 h21f gs19c\"><div class=\"t m0 xe h2 y15b0 ff4 fs0 fc0 sc0 ls0 ws0\">Les principaux indicat<span class=\"_ _1\"></span>eurs de performa<span class=\"_ _1\"></span>nce utilis\u00e9s pour \u00e9v<span class=\"_ _1\"></span>aluer la performa<span class=\"_ _1\"></span>nce sont pr\u00e9sent\u00e9s ci<span class=\"_ _b\"></span>-des<span class=\"_ _1\"></span>sous<span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w20 h21f gs19c\"><div class=\"t m0 x1e h2 y15b1 ff8 fs0 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le chiffre d\u2019affai<span class=\"_ _0\"></span>res <span class=\"_ _1\"></span>par typologie de serv<span class=\"_ _1\"></span>ices ;<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span></div></div><div class=\"c w20 h21f gs19c\"><div class=\"t m0 x1e h2 y15b2 ff8 fs0 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le chiffre d\u2019affai<span class=\"_ _0\"></span>res r\u00e9curr<span class=\"_ _1\"></span>ent versus<span class=\"_ _1\"></span> non-r\u00e9c<span class=\"_ _1\"></span>urrent<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span></div></div><div class=\"c w20 h21f gs19c\"><div class=\"t m0 x1e h2 y15b3 ff8 fs0 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le chiffre d\u2019affai<span class=\"_ _0\"></span>res <span class=\"_ _1\"></span>par r\u00e9gion de factura<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"ff1\"> </span></span></span></div></div><div class=\"c w20 h21f gs19c\"><div class=\"t m0 x1e h2 y743 ff8 fs0 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">L<span class=\"_ _0\"></span>\u2019EBITDA<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Ajust\u00e9 et l<span class=\"_ _1\"></span>a marge d\u2019E<span class=\"_ _1\"></span>BITDA<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Aj<span class=\"_ _1\"></span>ust\u00e9.<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span></div></div><div class=\"c w20 h21f gs19c\"><div class=\"t m0 xe h2 yd6 ff4 fs0 fc0 sc0 ls0 ws0\">Les indicateurs relatifs <span class=\"_ _1\"></span>au chiffre d\u2019affaires sont pr\u00e9sent\u00e9s en note 6.<span class=\"_ _b\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 ha y15b4 ff2 fs0 fc0 sc0 ls4 ws0\">5.1 <span class=\"ls0\">EBITDA <span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>just\u00e9 et m<span class=\"_ _1\"></span>arge d\u2019EBITDA <span class=\"_ _0\"></span>Ajust\u00e9<span class=\"ff3\"> </span></span></div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb y15b5 ff4 fs0 fc0 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>\u2019EBITDA<span class=\"_ _2\"></span> <span class=\"_ _16\"></span>Ajust\u00e9 <span class=\"_ _4\"> </span>est <span class=\"_ _4\"> </span>calcul\u00e9 <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>partir <span class=\"_ _4\"> </span>du <span class=\"_ _3\"> </span><span class=\"ff7\">R\u00e9su<span class=\"_ _1\"></span>ltat <span class=\"_ _4\"> </span>op\u00e9rationne<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>courant <span class=\"_ _4\"> </span>apr\u00e8s <span class=\"_ _4\"> </span>quote<span class=\"_ _1\"></span>-part<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>r\u00e9sultat <span class=\"_ _4\"> </span>net <span class=\"_ _3\"> </span>des </span></div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb y15b6 ff7 fs0 fc0 sc0 ls0 ws0\">soci\u00e9t\u00e9s  mi<span class=\"_ _0\"></span>ses  en <span class=\"_ _11\"> </span>\u00e9q<span class=\"_ _1\"></span>uivalence<span class=\"_ _1\"></span><span class=\"ff4\">  plus <span class=\"_ _11\"> </span>l'amort<span class=\"_ _1\"></span>issement  et <span class=\"_ _11\"> </span>la  d\u00e9pr\u00e9ciation <span class=\"_ _f\"> </span>des <span class=\"_ _f\"> </span>immobilisations<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>incorporelles, </span></div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb y47a ff4 fs0 fc0 sc0 ls0 ws0\">corporelles <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>droits <span class=\"_ _0\"></span>d\u2019utilisation, <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>lus <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>\u00e9l\u00e9ments <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>r\u00e9currents <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>\u00e9l\u00e9ments <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>op<span class=\"_ _1\"></span>\u00e9rationnels <span class=\"_ _0\"></span>d\u00e9finis </div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb ye88 ff4 fs0 fc0 sc0 ls0 ws0\">comme sui<span class=\"_ _1\"></span>t : <span class=\"_ _1\"></span>(i) <span class=\"_ _1\"></span>les c<span class=\"_ _1\"></span>harges <span class=\"_ _1\"></span>li\u00e9es <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>paiements<span class=\"_ _1\"></span> fond<span class=\"_ _1\"></span>\u00e9s sur <span class=\"_ _1\"></span>des <span class=\"_ _16\"></span>actions en v<span class=\"_ _1\"></span>ertu de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la norm<span class=\"_ _1\"></span>e IFRS<span class=\"_ _1\"></span> 2 <span class=\"_ _1\"></span>(ii) t<span class=\"_ _1\"></span>oute </div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb y15b7 ff4 fs0 fc0 sc0 ls0 ws0\">d\u00e9pense, <span class=\"_ _19\"> </span>charge <span class=\"_ _19\"> </span>ou <span class=\"_ _19\"> </span>autre <span class=\"_ _19\"> </span>co\u00fbt <span class=\"_ _19\"> </span>directement <span class=\"_ _19\"> </span>ou <span class=\"_ _19\"> </span>indirectement <span class=\"_ _19\"> </span>li\u00e9 <span class=\"_ _19\"> </span>\u00e0 <span class=\"_ _19\"> </span>une <span class=\"_ _19\"> </span>introduct<span class=\"_ _1\"></span>ion <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>bourse, <span class=\"_ _19\"> </span>un </div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb yba7 ff4 fs0 fc0 sc0 ls0 ws0\">investissement, <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>acquisi<span class=\"_ _1\"></span>tion, <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>coentreprise <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>partenariats <span class=\"_ _0\"></span>(iii) <span class=\"_ _0\"></span>certains <span class=\"_ _0\"></span>fr<span class=\"_ _1\"></span>ais <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>nseil <span class=\"_ _0\"></span>engag\u00e9s <span class=\"_ _0\"></span>pou<span class=\"_ _b\"></span><span class=\"ls7\">r </span></div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb y15b8 ff4 fs0 fc0 sc0 ls0 ws0\">des <span class=\"_ _b\"></span>projets <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>onctuels, <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>els <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>des <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>esures <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>r\u00e9organisatio<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>; <span class=\"_ _16\"></span>et <span class=\"_ _1\"></span>(iv) <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ertaines <span class=\"_ _16\"></span>indemnit\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>li<span class=\"_ _0\"></span>ce<span class=\"_ _1\"></span>nciement, </div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb yb20 ff4 fs0 fc0 sc0 ls0 ws0\">qui <span class=\"_ _11\"> </span>comprennent <span class=\"_ _11\"> </span>les <span class=\"_ _11\"> </span>d\u00e9pens<span class=\"_ _1\"></span>es <span class=\"_ _11\"> </span>li\u00e9es <span class=\"_ _11\"> </span>aux <span class=\"_ _11\"> </span>mesures <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>r\u00e9organisat<span class=\"_ _1\"></span>ion <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>restructuration, <span class=\"_ _11\"> </span>princip<span class=\"_ _1\"></span>alement </div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb y9e4 ff4 fs0 fc0 sc0 ls0 ws0\">constitu\u00e9es  d'indemnit\u00e9s  de <span class=\"_ _11\"> </span>l<span class=\"_ _1\"></span>icenciement  et  d'autres  co\u00fbts <span class=\"_ _f\"> </span>li\u00e9s  au <span class=\"_ _11\"> </span>p<span class=\"_ _1\"></span>ersonnel.  Pour <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>\u2019exercice  clos <span class=\"_ _f\"> </span>le  31 </div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb ya42 ff4 fs0 fc0 sc0 ls0 ws0\">d\u00e9cembre <span class=\"_ _16\"></span>202<span class=\"_ _1\"></span>5, <span class=\"_ _16\"></span>ces <span class=\"_ _16\"></span>ajustemen<span class=\"_ _1\"></span>ts <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>\u00e9l\u00e9ments <span class=\"_ _16\"></span>non <span class=\"_ _16\"></span>r\u00e9currents <span class=\"_ _4\"></span>ou <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>\u00e9l\u00e9ments <span class=\"_ _16\"></span>non <span class=\"_ _16\"></span>op\u00e9rat<span class=\"_ _1\"></span>ionnels <span class=\"_ _16\"></span>sont<span class=\"_ _16\"></span> </div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb ya43 ff4 fs0 fc0 sc0 ls0 ws0\">uniquement  li\u00e9s <span class=\"_ _f\"> </span>au <span class=\"_ _f\"> </span>plan  d\u2019<span class=\"_ _0\"></span>attr<span class=\"_ _1\"></span>ibution  d'actions <span class=\"_ _11\"> </span>grat<span class=\"_ _1\"></span>uites<span class=\"_ _1\"></span>.  Pour <span class=\"_ _11\"> </span>l\u2019exercice  clos  le <span class=\"_ _11\"> </span>31  d\u00e9cembre  2024,  ces </div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb y15b9 ff4 fs0 fc0 sc0 ls0 ws0\">ajustements <span class=\"_ _3\"> </span>sont<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>li\u00e9s <span class=\"_ _11\"> </span>au <span class=\"_ _4\"> </span>plan <span class=\"_ _11\"> </span>d\u2019attribution <span class=\"_ _3\"> </span>d'acti<span class=\"_ _1\"></span>ons <span class=\"_ _3\"> </span>gratu<span class=\"_ _1\"></span>ites <span class=\"_ _11\"> </span>ainsi <span class=\"_ _3\"> </span>qu<span class=\"_ _1\"></span>\u2019aux <span class=\"_ _3\"> </span>co\u00fbts<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>externes <span class=\"_ _3\"> </span>enc<span class=\"_ _1\"></span>ourus <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>ar <span class=\"_ _3\"> </span>le </div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 h2 yb91 ff4 fs0 fc0 sc0 ls0 ws0\">Groupe dans le cadre de<span class=\"_ _1\"></span> sa pr\u00e9paration <span class=\"_ _1\"></span>au projet d'intr<span class=\"_ _1\"></span>oduction en bourse.<span class=\"_ _b\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 h2 ya46 ff4 fs0 fc0 sc0 ls0 ws0\">La marge d'EBITDA<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ajust\u00e9 est le rapport<span class=\"_ _1\"></span> entre l'EBITD<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>just\u00e9 et les produits <span class=\"_ _1\"></span>li\u00e9s \u00e0 l\u2019activit\u00e9.<span class=\"_ _b\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb ya48 ff4 fs0 fc0 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>\u2019EBITDA<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Ajust\u00e9 <span class=\"_ _0\"></span>n\u2019est pas un<span class=\"_ _0\"></span>e mesure de<span class=\"_ _0\"></span> performance d\u00e9finie dans <span class=\"_ _0\"></span>les no<span class=\"_ _0\"></span>rmes<span class=\"_ _1\"></span> comptables <span class=\"_ _0\"></span>IFRS. La <span class=\"_ _0\"></span>d\u00e9finiti<span class=\"_ _1\"></span>on </div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb ya49 ff4 fs0 fc0 sc0 ls0 ws0\">de <span class=\"_ _2\"></span>l'<span class=\"_ _1\"></span>EBITDA<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>Ajust\u00e9 <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>groupe <span class=\"_ _2\"></span>peut <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>pas <span class=\"_ _2\"></span>\u00eatre <span class=\"_ _0\"></span>comparable <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>mesures<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>\u00e0 <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>informa<span class=\"_ _1\"></span>tions </div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 h2 y15ba ff4 fs0 fc0 sc0 ls0 ws0\">similaires fournies par d<span class=\"_ _1\"></span>\u2019autres entit\u00e9s.<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb ya4b ff4 fs0 fc0 sc0 ls0 ws0\">Le <span class=\"_ _4\"> </span>tableau <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>uivant <span class=\"_ _4\"> </span>pr\u00e9s<span class=\"_ _1\"></span>ente <span class=\"_ _3\"> </span>un <span class=\"_ _4\"> </span>rapproc<span class=\"_ _1\"></span>hement <span class=\"_ _3\"> </span>entre <span class=\"_ _4\"> </span>le <span class=\"_ _11\"> </span><span class=\"ff7\">R\u00e9sultat <span class=\"_ _3\"> </span>op\u00e9rationnel <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ourant <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>pr\u00e8s <span class=\"_ _4\"> </span>q<span class=\"_ _1\"></span>uote-<span class=\"_ _1\"></span>part <span class=\"_ _3\"> </span>de </span></div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 hb ya4c ff7 fs0 fc0 sc0 ls0 ws0\">r\u00e9sultat <span class=\"_ _16\"></span>net <span class=\"_ _b\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>soci\u00e9t\u00e9s <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ises <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>\u00e9quiva<span class=\"_ _1\"></span>lence<span class=\"_ _1\"></span><span class=\"ff4\"> <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>'<span class=\"_ _1\"></span>EBITDA<span class=\"_ _0\"></span> Ajust\u00e9 <span class=\"_ _16\"></span>ainsi <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _16\"></span>le <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>alcul <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>marge <span class=\"_ _16\"></span>d\u2019EBITDA </span></div></div><div class=\"c w2 h0 gs19a\"><div class=\"t m0 x2 h2 ybf0 ff4 fs0 fc0 sc0 ls0 ws0\">Ajust\u00e9 pour les p\u00e9riodes <span class=\"_ _1\"></span>pr\u00e9sent\u00e9es :<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"gs19d\"><table class=\"s w36b h35b\" id=\"_e174bfc8-2549-4db4-8762-29f4af7ef07c\"><tr><td class=\"c x2b9 y1bfd w191 h220\"><div class=\"t m1c x4a h221 y15bd ff3 fs29 fc1 sc0 ls0 ws0\">e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>rs<span class=\"_ _2\"></span> d'e<span class=\"_ _b\"></span>uros<span class=\"_ _245\"> </span></div></td><td class=\"c x2ba y1bff w36c h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls5d ws0\">2025<span class=\"_ _245\"> </span></div></td><td class=\"c x2bb y1bff w36d h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls5d ws0\">2024<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x2b9 y1c00 w192 h223\"><div class=\"t m1c x4a h224 y15c1 ff1 fs29 fc0 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _1\"></span>ultat <span class=\"_ _1\"></span>op\u00e9<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ionn<span class=\"_ _0\"></span>el c<span class=\"_ _1\"></span>our<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ap<span class=\"_ _0\"></span>r\u00e8<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>quo<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>e-<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _1\"></span>de r\u00e9<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ultat <span class=\"_ _1\"></span>net <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>i\u00e9t\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mis<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> </div></td><td class=\"c x2bc y1c02 w36e h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">60<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>75<span class=\"_ _0\"></span>8<span class=\"_ _245\"> </span></div></td><td class=\"c x2bd y1c02 w36f h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">51 83<span class=\"_ _0\"></span>4<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x2b9 y1c00 w192 h223\"><div class=\"t m1c x4a h224 y15c2 ff1 fs29 fc0 sc0 ls0 ws0\">en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e9q<span class=\"_ _0\"></span>uiv<span class=\"_ _9\"></span>alen<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x2b9 y1c03 w192 h223\"><div class=\"t m1c x4a h224 y15c1 ff1 fs29 fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>\u00e9pr<span class=\"_ _0\"></span>\u00e9ciati<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>amor<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>emen<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>if<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>els,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>inc<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>rels <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>dr<span class=\"_ _0\"></span>oits<span class=\"_ _1\"></span> </div></td><td class=\"c x2be y1c04 w370 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">8 77<span class=\"_ _0\"></span>2<span class=\"_ _245\"> </span></div></td><td class=\"c x2bf y1c04 w371 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">7 685<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x2b9 y1c03 w192 h223\"><div class=\"t m1c x4a h224 y15c5 ff1 fs29 fc0 sc0 ls0 ws0\">d'<span class=\"_ _0\"></span>utilis<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ion<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1c05 w372 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">Paiemen<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> fo<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>\u00e9 s<span class=\"_ _b\"></span>ur<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>act<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _245\"> </span></div></td><td class=\"c x2c0 y1c05 w373 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">4 54<span class=\"_ _0\"></span>0<span class=\"_ _245\"> </span></div></td><td class=\"c x2c1 y1c05 w371 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">5 060<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x1a2 y1c06 w374 h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls0 ws0\">E<span class=\"_ _0\"></span>B<span class=\"_ _0\"></span>I<span class=\"_ _1\"></span>TDA<span class=\"_ _0\"></span> Ajus<span class=\"_ _2\"></span>t\u00e9<span class=\"_ _245\"> </span></div></td><td class=\"c x2c2 y1c06 w36e h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls0 ws0\">74<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>07<span class=\"_ _0\"></span>0<span class=\"_ _245\"> </span></div></td><td class=\"c x2c3 y1c06 w36f h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls0 ws0\">64 57<span class=\"_ _0\"></span>9<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x1a2 y1c07 w375 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">Prod<span class=\"_ _0\"></span>uits<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>\u00e9s <span class=\"_ _1\"></span>\u00e0 l'act<span class=\"_ _1\"></span>iv<span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>\u00e9<span class=\"_ _245\"> </span></div></td><td class=\"c x2c4 y1c07 w376 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">19<span class=\"_ _0\"></span>8 024<span class=\"_ _245\"> </span></div></td><td class=\"c x2c5 y1c07 w376 h34c\"><div class=\"t m1c x1a1 h224 y1c01 ff1 fs29 fc0 sc0 ls0 ws0\">183<span class=\"_ _0\"></span> 447<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x1a2 y1b70 w377 h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls0 ws0\">Ma<span class=\"_ _b\"></span>rge<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d'E<span class=\"_ _0\"></span>BITD<span class=\"_ _0\"></span>A a<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>us<span class=\"_ _2\"></span>t\u00e9<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(%<span class=\"_ _6\"></span>)<span class=\"_ _245\"> </span></div></td><td class=\"c x2c6 y1b70 w378 h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls0 ws0\">37<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>4%<span class=\"_ _245\"> </span></div></td><td class=\"c x2c7 y1b70 w379 h34d\"><div class=\"t m1c x1a1 h221 y1bfe ff3 fs29 fc1 sc0 ls0 ws0\">35<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>2%<span class=\"_ _245\"> </span></div></td></tr></table></div>5.2 V<span class=\"_ _0\"></span>entilation par pays (1) d<span class=\"_ _1\"></span>es actifs non cour<span class=\"_ _1\"></span>ants (2) <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25<span class=\"ff1\"> </span><table class=\"s w382 h35d\" id=\"_3b9e0813-e2fa-4a34-bdcf-ffdd806603c0\"><tr><td class=\"c x252 y1c14 w194 h136\"><div class=\"t m0 x75 h227 yf0f ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2c8 y1c14 w120 h136\"><div class=\"t m0 x75 h227 yf0f ff3 fs2a fc1 sc0 ls0 ws0\">France </div></td><td class=\"c x2c9 y1c0a w37b h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Etats-<span class=\"_ _245\"> </span></div></td><td class=\"c x2d9 y1c14 w196 h136\"><div class=\"t m0 x75 h227 yf0f ff3 fs2a fc1 sc0 ls0 ws0\">Allemagne </div></td><td class=\"c x2da y1c0a w37c h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Royaume-<span class=\"_ _245\"> </span></div></td><td class=\"c x2dc y1c15 w383 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Japon<span class=\"_ _245\"> </span></div><div class=\"t m0 x2db h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"_ _245\"> </span></div></td><td class=\"c x2ce y1c14 w19a h136\"><div class=\"t m0 x1b h227 yf0f ff3 fs2a fc1 sc0 ls0 ws0\">Total </div></td><td></td></tr><tr><td></td><td></td><td class=\"c x2cf y1c0b w37d h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Unis<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x2dd y1c0b w37e h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Uni<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1c16 w194 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Goodwill </div></td><td class=\"c x2c8 y1c16 w120 h1e8\"><div class=\"t m0 x82 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">9 440 </div></td><td class=\"c x2d1 y1c16 w195 h1e8\"><div class=\"t m0 x9f h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d9 y1c16 w196 h1e8\"><div class=\"t m0 xb9 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2de y1c16 w197 h1e8\"><div class=\"t m0 xbe h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2df y1c16 w198 h1e8\"><div class=\"t m0 x1b h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">9 822 </div></td><td class=\"c x2d5 y1c0e w380 h34c\"><div class=\"t m0 x1a1 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">-</div><div class=\"t m0 x2d4 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">19 262<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1c17 w194 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Immobilisations incorp<span class=\"_ _0\"></span>orelles </div></td><td class=\"c x2c8 y1c17 w120 h229\"><div class=\"t m0 x82 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">6 083 </div></td><td class=\"c x2d1 y1c17 w195 h229\"><div class=\"t m0 x9f h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d9 y1c17 w196 h229\"><div class=\"t m0 xb9 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2de y1c17 w197 h229\"><div class=\"t m0 xbe h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2df y1c17 w198 h229\"><div class=\"t m0 x1b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 003 </div></td><td class=\"c x2cd y1c17 w199 h229\"><div class=\"t m0 x7f h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ce y1c17 w19a h229\"><div class=\"t m0 xbb h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">9 086 </div></td></tr><tr><td class=\"c x252 y1c18 w194 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Immobilisations corpor<span class=\"_ _0\"></span>elles </div></td><td class=\"c x2c8 y1c18 w120 h1e8\"><div class=\"t m0 x82 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">5 767 </div></td><td class=\"c x2d1 y1c18 w195 h1e8\"><div class=\"t m0 x80 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">233 </div></td><td class=\"c x2d9 y1c18 w196 h1e8\"><div class=\"t m0 x6f h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">587 </div></td><td class=\"c x2de y1c18 w197 h1e8\"><div class=\"t m0 x0 h228 y12b1 ff1 fs2a fc0 sc0 ls5f ws0\">18<span class=\"ls0\"> </span></div></td><td class=\"c x2df y1c18 w198 h1e8\"><div class=\"t m0 x16 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">106 </div></td><td class=\"c x2cd y1c18 w199 h1e8\"><div class=\"t m0 x63 h228 y12b1 ff1 fs2a fc0 sc0 ls5f ws0\">39<span class=\"ls0\"> </span></div></td><td class=\"c x2ce y1c18 w19a h1e8\"><div class=\"t m0 xbb h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">6 751 </div></td></tr><tr><td class=\"c x252 y1c19 w194 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Droits d'utilisation rela<span class=\"_ _0\"></span>tifs aux contrats de location </div></td><td class=\"c x2c8 y1c19 w120 h229\"><div class=\"t m0 xe h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">10 335 </div></td><td class=\"c x2d1 y1c19 w195 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">2 509 </div></td><td class=\"c x2d9 y1c19 w196 h229\"><div class=\"t m0 x51 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">1 951 </div></td><td class=\"c x2de y1c19 w197 h229\"><div class=\"t m0 xb9 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">365 </div></td><td class=\"c x2df y1c19 w198 h229\"><div class=\"t m0 x16 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">652 </div></td><td class=\"c x2d8 y1c1a w381 h34c\" colspan=\"2\"><div class=\"t m0 x1a1 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">572<span class=\"_ _245\"> </span></div><div class=\"t m0 x2d7 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">16 384<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x252 y1c1b w194 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs non courant<span class=\"_ _0\"></span>s </div></td><td class=\"c x2c8 y1c1b w120 h229\"><div class=\"t m0 x62 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d1 y1c1b w195 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">1 342 </div></td><td class=\"c x2d9 y1c1b w196 h229\"><div class=\"t m0 xb9 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2de y1c1b w197 h229\"><div class=\"t m0 x0 h228 y15cf ff1 fs2a fc0 sc0 ls5f ws0\">24<span class=\"ls0\"> </span></div></td><td class=\"c x2df y1c1b w198 h229\"><div class=\"t m0 x7a h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2cd y1c1b w199 h229\"><div class=\"t m0 x7f h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ce y1c1b w19a h229\"><div class=\"t m0 xbb h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td></tr></table>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>24<span class=\"ff1\"> </span><table class=\"s w37a h35c\" id=\"_2860b21f-1113-40e1-ab03-6d337b849b62\"><tr><td class=\"c x252 y1c08 w194 h171\"><div class=\"t m0 x75 h227 yf0f ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2c8 y1c08 w120 h171\"><div class=\"t m0 x75 h227 yf0f ff3 fs2a fc1 sc0 ls0 ws0\">France </div></td><td class=\"c x2c9 y1c0a w37b h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Etats-<span class=\"_ _245\"> </span></div></td><td class=\"c x2ca y1c08 w196 h171\"><div class=\"t m0 x75 h227 yf0f ff3 fs2a fc1 sc0 ls0 ws0\">Allemagne </div></td><td class=\"c x2cb y1c0a w37c h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Royaume-<span class=\"_ _245\"> </span></div></td><td class=\"c x2cc y1c08 w19a h171\"><div class=\"t m0 x75 h227 yf0f ff3 fs2a fc1 sc0 ls0 ws0\">Japon  </div></td><td class=\"c x2cd y1c08 w199 h171\"><div class=\"t m0 x75 h227 yf0f ff3 fs2a fc1 sc0 ls0 ws0\">Autres </div></td><td class=\"c x2ce y1c08 w19a h171\"><div class=\"t m0 x1b h227 yf0f ff3 fs2a fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td></td><td class=\"c x2cf y1c0b w37d h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Unis<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x2d0 y1c0b w37e h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Uni<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1c0c w194 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Goodwill </div></td><td class=\"c x2c8 y1c0c w120 h229\"><div class=\"t m0 x82 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">9 440 </div></td><td class=\"c x2d1 y1c0c w19b h229\"><div class=\"t m0 x9f h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ca y1c0c w196 h229\"><div class=\"t m0 xb9 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x2d3 y1c0e w37f h34c\"><div class=\"t m0 x1a1 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">-</div><div class=\"t m0 x2d2 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">11 089<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x2d5 y1c0e w380 h34c\"><div class=\"t m0 x1a1 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">-</div><div class=\"t m0 x2d4 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">20 529<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x252 y1c0f w194 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Immobilisations incorp<span class=\"_ _0\"></span>orelles </div></td><td class=\"c x2c8 y1c0f w120 h1e8\"><div class=\"t m0 x82 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">4 657 </div></td><td class=\"c x2d1 y1c0f w19b h1e8\"><div class=\"t m0 x9f h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ca y1c0f w196 h1e8\"><div class=\"t m0 xb9 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d6 y1c0f w19c h1e8\"><div class=\"t m0 xbe h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2cc y1c0f w19a h1e8\"><div class=\"t m0 xbb h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 610 </div></td><td class=\"c x2cd y1c0f w199 h1e8\"><div class=\"t m0 x7f h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ce y1c0f w19a h1e8\"><div class=\"t m0 xbb h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">8 267 </div></td></tr><tr><td class=\"c x252 y1c10 w194 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Immobilisations corpor<span class=\"_ _0\"></span>elles </div></td><td class=\"c x2c8 y1c10 w120 h229\"><div class=\"t m0 x82 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">4 525 </div></td><td class=\"c x2d1 y1c10 w19b h229\"><div class=\"t m0 x19 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">173 </div></td><td class=\"c x2ca y1c10 w196 h229\"><div class=\"t m0 x6f h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">556 </div></td><td class=\"c x2d6 y1c10 w19c h229\"><div class=\"t m0 x0 h228 y15cf ff1 fs2a fc0 sc0 ls5f ws0\">28<span class=\"ls0\"> </span></div></td><td class=\"c x2cc y1c10 w19a h229\"><div class=\"t m0 xcb h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">135 </div></td><td class=\"c x2cd y1c10 w199 h229\"><div class=\"t m0 x63 h228 y15cf ff1 fs2a fc0 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x2ce y1c10 w19a h229\"><div class=\"t m0 xbb h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">5 432 </div></td></tr><tr><td class=\"c x252 y1c11 w194 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Droits d'utilisation rela<span class=\"_ _0\"></span>tifs aux contrats de location </div></td><td class=\"c x2c8 y1c11 w120 h1e8\"><div class=\"t m0 xe h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">10 650 </div></td><td class=\"c x2d1 y1c11 w19b h1e8\"><div class=\"t m0 x1e h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 806 </div></td><td class=\"c x2ca y1c11 w196 h1e8\"><div class=\"t m0 x6f h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">438 </div></td><td class=\"c x2d6 y1c11 w19c h1e8\"><div class=\"t m0 x0 h228 y12b1 ff1 fs2a fc0 sc0 ls5f ws0\">68<span class=\"ls0\"> </span></div></td><td class=\"c x2cc y1c11 w19a h1e8\"><div class=\"t m0 xcb h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">126 </div></td><td class=\"c x2d8 y1c12 w381 h34c\" colspan=\"2\"><div class=\"t m0 x1a1 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">802<span class=\"_ _245\"> </span></div><div class=\"t m0 x2d7 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">15 890<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x252 y1c13 w194 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs non courant<span class=\"_ _0\"></span>s </div></td><td class=\"c x2c8 y1c13 w120 h229\"><div class=\"t m0 x62 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d1 y1c13 w19b h229\"><div class=\"t m0 x19 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td><td class=\"c x2ca y1c13 w196 h229\"><div class=\"t m0 xb9 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d6 y1c13 w19c h229\"><div class=\"t m0 xbe h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2cc y1c13 w19a h229\"><div class=\"t m0 x7a h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2cd y1c13 w199 h229\"><div class=\"t m0 x7f h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ce y1c13 w19a h229\"><div class=\"t m0 xcb h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr></table>(1) <span class=\"ls0\">Les <span class=\"_ _1\"></span>pays ne sont <span class=\"_ _1\"></span>pas repr\u00e9sentati<span class=\"_ _0\"></span>fs<span class=\"_ _1\"></span> des secteurs op\u00e9rationnels et correspondent aux zones <span class=\"_ _1\"></span><span class=\"ls13\">g\u00e9ographiques<span class=\"_ _1\"></span> d\u2019i<span class=\"_ _1\"></span>mplantation des<span class=\"_ _1\"></span> entit<span class=\"_ _1\"></span>\u00e9s </span></span>juridiques du Gr<span class=\"_ _0\"></span>oupe.<span class=\"ffb\"> </span>(2) <span class=\"ls0\">Les <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>courants p<span class=\"_ _0\"></span>r\u00e9sent\u00e9s <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>cette no<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>sont des<span class=\"_ _0\"></span> actifs <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>courants <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>que le<span class=\"_ _0\"></span>s ins<span class=\"_ _0\"></span>truments <span class=\"_ _0\"></span>financiers e<span class=\"_ _0\"></span>t les <span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>ctifs <span class=\"_ _0\"></span>d'imp\u00f4t </span>diff\u00e9r\u00e9, conform\u00e9men<span class=\"_ _0\"></span>t \u00e0 la norme I<span class=\"_ _0\"></span>FRS 8 Secteurs op\u00e9ration<span class=\"_ _0\"></span>nels.<span class=\"ffb\"> </span>6.1 Chiffre d\u2019affaires p<span class=\"_ _1\"></span>ar typolog<span class=\"_ _1\"></span>ie de ser<span class=\"_ _1\"></span>vices<span class=\"ff3\"> </span><table class=\"s w384 h35e\" id=\"_fe107c36-fe17-486d-9229-fc69b432ee49\"><tr><td class=\"c x252 y1c1c w19d he\"><div class=\"t m0 x75 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e0 y1c1c w19e he\"><div class=\"t m0 x80 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e1 y1c1c w19f he\"><div class=\"t m0 x80 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c1d w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Contrats \"SAAS\" </div></td><td class=\"c x2e0 y1c1d w19e h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">93 707 </div></td><td class=\"c x2e1 y1c1d w19f h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">82 034 </div></td></tr><tr><td class=\"c x252 y1c1e w19d h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Ventes de licences an<span class=\"_ _0\"></span>nuelles<span class=\"_ _1\"></span> </div></td><td class=\"c x2e0 y1c1e w19e h1e8\"><div class=\"t m0 x23 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 740 </div></td><td class=\"c x2e1 y1c1e w19f h1e8\"><div class=\"t m0 x23 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 065 </div></td></tr><tr><td class=\"c x252 y1c1f w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">\"Evolutive\" support </div></td><td class=\"c x2e0 y1c1f w19e h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">53 563 </div></td><td class=\"c x2e1 y1c1f w19f h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">48 688 </div></td></tr><tr><td class=\"c x252 y1c20 w19d h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">\"Subscription\" support </div></td><td class=\"c x2e0 y1c20 w19e h1e8\"><div class=\"t m0 xba h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">11 670 </div></td><td class=\"c x2e1 y1c20 w19f h1e8\"><div class=\"t m0 xba h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">11 855 </div></td></tr><tr><td class=\"c x252 y1c21 w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Contrats de mainten<span class=\"_ _0\"></span>ance<span class=\"_ _1\"></span> </div></td><td class=\"c x2e0 y1c21 w19e h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">19 026 </div></td><td class=\"c x2e1 y1c21 w19f h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">19 087 </div></td></tr><tr><td class=\"c x252 y1c22 w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Ventes de licences perp\u00e9tuel<span class=\"_ _0\"></span>les </div></td><td class=\"c x2e0 y1c22 w19e h229\"><div class=\"t m0 x23 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">5 768 </div></td><td class=\"c x2e1 y1c22 w19f h229\"><div class=\"t m0 x23 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">7 466 </div></td></tr><tr><td class=\"c x252 y1c23 w19d h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Prestations de service<span class=\"_ _0\"></span>s \"Implementation\" et autres s<span class=\"_ _0\"></span>ervices non r\u00e9currents<span class=\"_ _1\"></span> </div></td><td class=\"c x2e0 y1c23 w19e h1e8\"><div class=\"t m0 xba h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">12 549 </div></td><td class=\"c x2e1 y1c23 w19f h1e8\"><div class=\"t m0 xba h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">13 253 </div></td></tr><tr><td class=\"c x252 y1c24 w19d h231\"><div class=\"t m0 x75 h227 y1653 ff3 fs2a fc1 sc0 ls0 ws0\">Chiffre d'affaires </div></td><td class=\"c x2e0 y1c24 w19e h231\"><div class=\"t m0 xe5 h227 y1653 ff3 fs2a fc1 sc0 ls0 ws0\">198 024 </div></td><td class=\"c x2e1 y1c24 w19f h231\"><div class=\"t m0 xe5 h227 y1653 ff3 fs2a fc1 sc0 ls0 ws0\">183 447 </div></td></tr></table>Le <span class=\"_ _f\"> </span>chiffre <span class=\"_ _f\"> </span>d\u2019affaires <span class=\"_ _f\"> </span>r\u00e9current  du <span class=\"_ _11\"> </span>Gr<span class=\"_ _1\"></span>oupe  est <span class=\"_ _f\"> </span>une  mesure <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e  performance  non <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>\u00e9finie  dans <span class=\"_ _11\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _12\"> </span>norm<span class=\"_ _1\"></span>es comptables <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u00e9finie <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>Groupe <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>\u00e9ta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>compos<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _1\"></span>des <span class=\"_ _b\"></span>contrats <span class=\"_ _1\"></span>d\u2019<span class=\"_ _1\"></span>abonnements <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>typ<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>SaaS, Maintenance, <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>\u00ab<span class=\"ff1\"> </span>Subscription <span class=\"_ _16\"></span>support<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00bb, <span class=\"_ _16\"></span>ains<span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>que <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>ventes <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>licences<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>annuelles <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>presta<span class=\"_ _1\"></span>tions <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> services de type \u00ab<span class=\"ff1\"> </span>Evo<span class=\"_ _1\"></span>lutive<span class=\"_ _1\"></span><span class=\"ff1\"> </span>support \u00bb.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _0\"></span>montant de<span class=\"_ _0\"></span> chif<span class=\"_ _0\"></span>fre d\u2019af<span class=\"_ _0\"></span>faires r\u00e9current <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>de 179 <span class=\"_ _0\"></span>707 <span class=\"_ _0\"></span>milliers <span class=\"_ _0\"></span>d\u2019euros pour <span class=\"_ _0\"></span>l\u2019exercice 2025 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>162 728 <span class=\"_ _0\"></span>milliers d\u2019euros <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>l\u2019exercice <span class=\"_ _16\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _16\"></span>repr\u00e9sentant <span class=\"_ _16\"></span>respective<span class=\"_ _1\"></span>ment <span class=\"_ _16\"></span><span class=\"lsc\">90</span>,7% <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>88,7% <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>chiffre <span class=\"_ _16\"></span>d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>deux ann\u00e9es pr\u00e9sent\u00e9es.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>A <span class=\"_ _1\"></span><span class=\"ls0\">l\u2019exception du chi<span class=\"_ _0\"></span>ffre d\u2019affaires <span class=\"_ _0\"></span>relatif aux ventes <span class=\"_ _0\"></span>de licences annuelles et <span class=\"_ _0\"></span>perp\u00e9tuelles, le chif<span class=\"_ _0\"></span>fre d\u2019affaires <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>t </span>principalement reco<span class=\"_ _1\"></span>nnu \u00e0 l\u2019avancem<span class=\"_ _1\"></span>ent.<span class=\"ff1\"> </span>6.2 Chiffre d\u2019affaires p<span class=\"_ _1\"></span>ar r\u00e9gion<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les montants du chiffre <span class=\"_ _0\"></span>d\u2019affaires par r\u00e9gion dans les tableaux suivants sont bas\u00e9s sur l\u2019adresse de facturation des clients.<span class=\"ff1\"> </span>Les <span class=\"_ _4\"></span>r\u00e9gions <span class=\"_ _16\"></span>figurant <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>le <span class=\"_ _4\"></span>tableau <span class=\"_ _16\"></span>ci<span class=\"_ _1\"></span>-dessous <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>les <span class=\"_ _4\"></span>suivantes <span class=\"_ _16\"></span>: <span class=\"_ _4\"> </span>Europe, <span class=\"_ _b\"></span>Am\u00e9rique <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>Nord <span class=\"_ _16\"></span>et <span class=\"_ _4\"> </span>\u00ab <span class=\"_ _b\"></span>AP<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>C et<span class=\"ff1 ls0\"> <span class=\"ff4\">Reste du monde</span> <span class=\"_ _1\"></span></span>\u00bb.<span class=\"ff1 ls0\"> </span><table class=\"s w385 h35f\" id=\"_c51a4758-571e-4921-9b1e-106dd53eb3da\"><tr><td class=\"c x252 y1c25 w1a0 he\"><div class=\"t m0 x75 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1c25 w1a1 he\"><div class=\"t m0 x80 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e1 y1c25 w1a2 he\"><div class=\"t m0 x80 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c26 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Europe </div></td><td class=\"c x2e2 y1c26 w1a1 h229\"><div class=\"t m0 xa1 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">96 490 </div></td><td class=\"c x2e1 y1c26 w1a2 h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">87 236 </div></td></tr><tr><td class=\"c x252 y1c27 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Am\u00e9rique du Nord </div></td><td class=\"c x2e2 y1c27 w1a1 h1e8\"><div class=\"t m0 xa1 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">85 155 </div></td><td class=\"c x2e1 y1c27 w1a2 h1e8\"><div class=\"t m0 xba h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">80 318 </div></td></tr><tr><td class=\"c x252 y1c28 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">APAC et reste du mon<span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> </div></td><td class=\"c x2e2 y1c28 w1a1 h229\"><div class=\"t m0 xa1 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">16 379 </div></td><td class=\"c x2e1 y1c28 w1a2 h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">15 892 </div></td></tr><tr><td class=\"c x252 y1c29 w1a0 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Chiffre d'affaires </div></td><td class=\"c x2e2 y1c29 w1a1 h1e8\"><div class=\"t m0 x0 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">198 024 </div></td><td class=\"c x2e1 y1c29 w1a2 h1e8\"><div class=\"t m0 xe5 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">183 447 </div></td></tr></table>Sur <span class=\"_ _0\"></span>l\u2019exercice <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>49% du <span class=\"_ _0\"></span>chif<span class=\"_ _0\"></span>fre d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>relatif <span class=\"_ _0\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9gion <span class=\"_ _0\"></span>Europe, <span class=\"_ _0\"></span>dont 19%<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>France, <span class=\"_ _0\"></span>43% <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9gion<span class=\"_ _1\"></span> Am\u00e9rique du Nord, do<span class=\"_ _1\"></span>nt 40% aux <span class=\"_ _1\"></span>Etats-Unis <span class=\"_ _1\"></span>et 8% \u00e0 l<span class=\"_ _1\"></span>a r\u00e9gion \u00ab <span class=\"_ _0\"></span>AP<span class=\"_ _2\"></span>AC et res<span class=\"_ _1\"></span>te du monde <span class=\"_ _1\"></span>\u00bb.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Sur <span class=\"_ _0\"></span>l\u2019exercice <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>48% du <span class=\"_ _0\"></span>chif<span class=\"_ _0\"></span>fre d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>relatif <span class=\"_ _0\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9gion <span class=\"_ _0\"></span>Europe, <span class=\"_ _0\"></span>dont 17% <span class=\"_ _2\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>France, <span class=\"_ _0\"></span>44% <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9gion<span class=\"_ _1\"></span> Am\u00e9rique du Nord, do<span class=\"_ _1\"></span>nt 40% aux E<span class=\"_ _1\"></span>tats-Unis <span class=\"_ _1\"></span>et 9% \u00e0 l<span class=\"_ _1\"></span>a r\u00e9gion \u00ab<span class=\"ff1\"> </span>A<span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AC et res<span class=\"_ _1\"></span>te du monde<span class=\"ff1\"> <span class=\"_ _1\"></span></span><span class=\"ls4\">\u00bb.<span class=\"_ _245\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "Principes comptables<span class=\"_ _245\"> </span>Conform\u00e9ment <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>8, <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>secteurs <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>\u00e9rationnels <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>composantes <span class=\"_ _1\"></span>d'un<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>grou<span class=\"_ _1\"></span>pe <span class=\"_ _1\"></span>faisant <span class=\"_ _b\"></span>l\u2019objet <span class=\"_ _b\"></span>d\u2019un<span class=\"_ _245\"> </span>suivi <span class=\"_ _4\"> </span>ind<span class=\"_ _1\"></span>ividuel <span class=\"_ _3\"> </span>et <span class=\"_ _3\"> </span>le <span class=\"_ _4\"> </span>r\u00e9su<span class=\"_ _1\"></span>ltat <span class=\"_ _4\"> </span>op<span class=\"_ _1\"></span>\u00e9rationnel <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>chaque<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>sec<span class=\"_ _1\"></span>teur <span class=\"_ _4\"> </span>est <span class=\"_ _3\"> </span>r\u00e9gul<span class=\"_ _1\"></span>i\u00e8rement <span class=\"_ _3\"> </span>examin\u00e9 <span class=\"_ _3\"> </span>par <span class=\"_ _3\"> </span>le <span class=\"_ _4\"> </span>pri<span class=\"_ _1\"></span>ncipal<span class=\"_ _245\"> </span>d\u00e9cideur <span class=\"_ _1\"></span>op\u00e9rat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>(\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>PDO<span class=\"ff1\"> <span class=\"_ _1\"></span></span>\u00bb) <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>vu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>prendre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u00e9cisions <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>mati\u00e8re <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>sources <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>affecter <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019en<span class=\"_ _245\"> </span>\u00e9valuer la performance<span class=\"_ _1\"></span>.<span class=\"_ _245\"> </span>L<span class=\"_ _0\"></span>\u2019information <span class=\"_ _1b\"> </span>sectoriel<span class=\"_ _1\"></span>le <span class=\"_ _1b\"> </span>est <span class=\"_ _1b\"> </span>bas\u00e9e <span class=\"_ _1b\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _1b\"> </span>les <span class=\"_ _1b\"> </span>do<span class=\"_ _1\"></span>nn\u00e9es <span class=\"_ _1c\"> </span>internes <span class=\"_ _1b\"> </span>de <span class=\"_ _1c\"> </span>gestion <span class=\"_ _1c\"> </span>utilis\u00e9es <span class=\"_ _1b\"> </span>par <span class=\"_ _1c\"> </span>le <span class=\"_ _1b\"> </span>Consei<span class=\"_ _1\"></span>l<span class=\"_ _245\"> </span>d\u2019Administration, d\u00e9cid<span class=\"_ _1\"></span>eur op\u00e9rationne<span class=\"_ _1\"></span>l du Groupe. Le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>est g\u00e9r\u00e9 <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _0\"></span>une base <span class=\"_ _0\"></span>refl\u00e9tant <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>activ<span class=\"_ _1\"></span>it\u00e9 <span class=\"_ _0\"></span>globale, la <span class=\"_ _0\"></span>vente de <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>duits logiciels <span class=\"_ _0\"></span>avec <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>serv<span class=\"_ _1\"></span>ices<span class=\"_ _245\"> </span>de mise en \u0153uvre et <span class=\"_ _1\"></span>de conseil associ\u00e9s,<span class=\"_ _1\"></span> cons<span class=\"_ _1\"></span>id\u00e9r\u00e9e comme un se<span class=\"_ _1\"></span>ul secteur op\u00e9ratio<span class=\"_ _1\"></span>nnel.<span class=\"_ _245\"> </span>Les principaux indicat<span class=\"_ _1\"></span>eurs de performa<span class=\"_ _1\"></span>nce utilis\u00e9s pour \u00e9v<span class=\"_ _1\"></span>aluer la performa<span class=\"_ _1\"></span>nce sont pr\u00e9sent\u00e9s ci<span class=\"_ _b\"></span>-des<span class=\"_ _1\"></span>sous<span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le chiffre d\u2019affai<span class=\"_ _0\"></span>res <span class=\"_ _1\"></span>par typologie de serv<span class=\"_ _1\"></span>ices ;<span class=\"_ _245\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le chiffre d\u2019affai<span class=\"_ _0\"></span>res r\u00e9curr<span class=\"_ _1\"></span>ent versus<span class=\"_ _1\"></span> non-r\u00e9c<span class=\"_ _1\"></span>urrent<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le chiffre d\u2019affai<span class=\"_ _0\"></span>res <span class=\"_ _1\"></span>par r\u00e9gion de factura<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">L<span class=\"_ _0\"></span>\u2019EBITDA<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Ajust\u00e9 et l<span class=\"_ _1\"></span>a marge d\u2019E<span class=\"_ _1\"></span>BITDA<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Aj<span class=\"_ _1\"></span>ust\u00e9.<span class=\"_ _245\"> </span></span></span>Les indicateurs relatifs <span class=\"_ _1\"></span>au chiffre d\u2019affaires sont pr\u00e9sent\u00e9s en note 6.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Note 6.<span class=\"ff6\"> <span class=\"_ _bb\"> </span></span>Chif<span class=\"_ _1\"></span>fre d\u2019affaires<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Le <span class=\"_ _0\"></span>ch<span class=\"_ _1\"></span>iffre <span class=\"_ _0\"></span>d\u2019affaires doit <span class=\"_ _0\"></span>\u00eatre<span class=\"_ _1\"></span> reconnu <span class=\"_ _0\"></span>de mani\u00e8re \u00e0 <span class=\"_ _0\"></span>trad<span class=\"_ _1\"></span>uire le <span class=\"_ _0\"></span>transfert du contr\u00f4le des <span class=\"_ _0\"></span>biens<span class=\"_ _1\"></span> ou <span class=\"_ _0\"></span>des services promis au client pour l<span class=\"_ _1\"></span>e montant de co<span class=\"_ _1\"></span>ntrepartie au<span class=\"_ _1\"></span>quel le Groupe s\u2019a<span class=\"_ _1\"></span>ttend \u00e0 <span class=\"_ _1\"></span>avoir <span class=\"_ _1\"></span>droit en \u00e9change.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>a.<span class=\"ff6 ls0\"> <span class=\"_ _e\"> </span><span class=\"ff2\">Principes g<span class=\"_ _1\"></span>\u00e9n\u00e9raux<span class=\"_ _1\"></span><span class=\"ff3\"> </span></span></span>i.<span class=\"ff9 ls0\"> <span class=\"_ _c6\"> </span><span class=\"ff4\">Identification du contr<span class=\"_ _1\"></span>at conclu avec l<span class=\"_ _1\"></span>e client<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>La <span class=\"_ _16\"></span>comptabilisation <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>produits <span class=\"_ _16\"></span>d'un <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _16\"></span>ou <span class=\"_ _16\"></span>d'un <span class=\"_ _16\"></span>groupe <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>doit <span class=\"_ _16\"></span>r\u00e9pondre <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>inq <span class=\"_ _16\"></span>crit\u00e8res <span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>le contrat <span class=\"_ _16\"></span>doit <span class=\"_ _16\"></span>avoir <span class=\"_ _16\"></span>une <span class=\"_ _16\"></span>substance <span class=\"_ _16\"></span>commerc<span class=\"_ _1\"></span>iale <span class=\"_ _16\"></span>(g\u00e9n\u00e9ration <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>flux <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>futurs<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>groupe), <span class=\"_ _16\"></span>les parties <span class=\"_ _1\"></span>doivent<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>avoir <span class=\"_ _b\"></span>appr<span class=\"_ _1\"></span>ouv\u00e9 <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>contrat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>sont <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>gag\u00e9es <span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>respect<span class=\"_ _1\"></span>er <span class=\"_ _b\"></span>leurs <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>bligations <span class=\"_ _b\"></span>respectives, <span class=\"_ _b\"></span>les droits <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>ob<span class=\"_ _1\"></span>ligations <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>chaque <span class=\"_ _16\"></span>partie <span class=\"_ _b\"></span>sont <span class=\"_ _16\"></span>identifi\u00e9s, <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>conditions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>paiement <span class=\"_ _16\"></span>sont <span class=\"_ _b\"></span>identifiab<span class=\"_ _1\"></span>les <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>est probable que l'entit\u00e9 p<span class=\"_ _1\"></span>ercevra la contrepart<span class=\"_ _1\"></span>ie \u00e0 laquelle elle a<span class=\"_ _1\"></span>ura droit en<span class=\"_ _1\"></span> \u00e9cha<span class=\"_ _1\"></span>nge des biens ou<span class=\"_ _1\"></span> services qui seront trans<span class=\"_ _1\"></span>f\u00e9r\u00e9s <span class=\"_ _1\"></span>au cli<span class=\"_ _1\"></span>ent (<span class=\"_ _1\"></span>c'est<span class=\"_ _1\"></span>-\u00e0-dire, <span class=\"_ _1\"></span>le c<span class=\"_ _1\"></span>lient a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>capacit\u00e9 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>l'intention <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>payer <span class=\"_ _1\"></span>ce mont<span class=\"_ _1\"></span>ant en<span class=\"_ _1\"></span> \u00e9chang<span class=\"_ _1\"></span>e des biens et services<span class=\"_ _1\"></span> fournis).<span class=\"_ _1\"></span><span class=\"ff1\"> </span>ii.<span class=\"ff9 ls0\"> <span class=\"_ _c6\"> </span><span class=\"ff4\">Identif<span class=\"_ _1\"></span>ication des obligat<span class=\"_ _1\"></span>ions de prestations<span class=\"_ _1\"></span> incluses dans le c<span class=\"_ _1\"></span>ontrat<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>Une obligation de perform<span class=\"_ _1\"></span>ance est une prom<span class=\"_ _1\"></span>esse, dans un contrat avec un c<span class=\"_ _1\"></span>lient, de transf\u00e9rer des prod<span class=\"_ _1\"></span>uits ou des <span class=\"_ _0\"></span>serv<span class=\"_ _1\"></span>ices, distincte des au<span class=\"_ _0\"></span>tres promesses du contrat. Un <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>trat ou <span class=\"_ _0\"></span>un regroupeme<span class=\"_ _1\"></span>nt de <span class=\"_ _0\"></span>contr<span class=\"_ _1\"></span>ats peut comprendre u<span class=\"_ _1\"></span>ne ou <span class=\"_ _1\"></span>plusieu<span class=\"_ _1\"></span>rs obligations<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>prestations<span class=\"_ _1\"></span><span class=\"ff1\"> </span>: prestat<span class=\"_ _1\"></span>ion unique <span class=\"_ _1\"></span>ou c<span class=\"_ _1\"></span>ontrat \u00e0<span class=\"_ _1\"></span> \u00e9l\u00e9ments <span class=\"_ _1\"></span>multip<span class=\"_ _1\"></span>les. Une obligation de presta<span class=\"_ _1\"></span>tion doit \u00eatre distin<span class=\"_ _1\"></span>gu\u00e9e des autres<span class=\"_ _1\"></span> \u00e0 deux conditions<span class=\"_ _b\"></span><span class=\"ff1\"> </span><span class=\"ls11\">: </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le bien ou le service sous-j<span class=\"_ _1\"></span>acent doit tout d\u2019abord \u00eatre distinct dans l\u2019abso<span class=\"_ _1\"></span>lu<span class=\"ff1\"> </span>: <span class=\"_ _1\"></span>il peut \u00eatre vendu seul </span></span>ou le client peut en tir<span class=\"_ _1\"></span>er b\u00e9n\u00e9fice au moye<span class=\"_ _1\"></span>n de ressou<span class=\"_ _1\"></span>rces facilement dispon<span class=\"_ _1\"></span>ibles sur le <span class=\"_ _1\"></span>march\u00e9. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le <span class=\"_ _1\"></span>bien <span class=\"_ _1\"></span>ou <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>serv<span class=\"_ _1\"></span>ice <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>aussi <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _1\"></span>disti<span class=\"_ _1\"></span>nct <span class=\"_ _1\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>cadre <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>contrat <span class=\"_ _b\"></span>ce <span class=\"_ _b\"></span>qui <span class=\"_ _1\"></span>n\u00e9ces<span class=\"_ _1\"></span>site <span class=\"_ _1\"></span>d\u2019analyser <span class=\"_ _b\"></span>la </span></span>relation de <span class=\"_ _0\"></span>transformat<span class=\"_ _1\"></span>ion entre <span class=\"_ _0\"></span>les diff\u00e9rents <span class=\"_ _0\"></span>biens et <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ervices du contrat. <span class=\"_ _0\"></span>Cette relation n\u2019existe pa<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> si <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>ien <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>service <span class=\"_ _b\"></span>cons<span class=\"_ _1\"></span>id\u00e9r\u00e9 <span class=\"_ _b\"></span>n\u2019est <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>utili<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>pr<span class=\"_ _1\"></span>oduire <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>autres <span class=\"_ _b\"></span>biens<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>serv<span class=\"_ _1\"></span>ices <span class=\"_ _1\"></span>obj<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u contrat, <span class=\"_ _b\"></span>s\u2019il <span class=\"_ _16\"></span>ne <span class=\"_ _1\"></span>vient <span class=\"_ _16\"></span>pas <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsid\u00e9rablement <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>odifier <span class=\"_ _b\"></span>ou<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>adapter <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>autre <span class=\"_ _16\"></span>bien <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>u <span class=\"_ _16\"></span>service <span class=\"_ _1\"></span>prom<span class=\"_ _1\"></span>is <span class=\"_ _b\"></span>au<span class=\"_ _1\"></span> contrat, s\u2019il n\u2019est pas \u00e9troitement li\u00e9 ou fortement d\u00e9p<span class=\"_ _1\"></span>endant des autres biens ou s<span class=\"_ _1\"></span>ervices promis au contrat.<span class=\"ff1\"> </span>iii.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>D\u00e9termination du prix <span class=\"_ _1\"></span>de transaction d<span class=\"_ _1\"></span>u contrat<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Une <span class=\"_ _4\"> </span>fois <span class=\"_ _4\"> </span>l\u2019existence <span class=\"_ _4\"> </span>du <span class=\"_ _3\"> </span>contrat <span class=\"_ _4\"> </span>valid\u00e9<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>diff\u00e9rentes <span class=\"_ _4\"> </span>obl<span class=\"_ _1\"></span>igations <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>prestat<span class=\"_ _1\"></span>ions <span class=\"_ _4\"> </span>identifi\u00e9es, <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>prix <span class=\"_ _4\"> </span>de transaction <span class=\"_ _1\"></span>du c<span class=\"_ _1\"></span>ontrat <span class=\"_ _1\"></span>doit <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>d\u00e9termin\u00e9, <span class=\"_ _b\"></span>puis <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>r\u00e9partition <span class=\"_ _1\"></span>entre <span class=\"_ _b\"></span>les diff\u00e9rentes <span class=\"_ _1\"></span>obligatio<span class=\"_ _1\"></span>ns <span class=\"_ _1\"></span>de pr<span class=\"_ _1\"></span>estations r\u00e9alis\u00e9e. <span class=\"ff1\"> </span>Le <span class=\"_ _0\"></span>prix de <span class=\"_ _0\"></span>transaction du <span class=\"_ _0\"></span>contrat peut i<span class=\"_ _0\"></span>nc<span class=\"_ _1\"></span>lure <span class=\"_ _0\"></span>des contreparties <span class=\"_ _0\"></span>vari<span class=\"_ _1\"></span>ables qui<span class=\"_ _0\"></span> prennent g\u00e9n\u00e9ralement la <span class=\"_ _0\"></span>forme de <span class=\"_ _16\"></span>remises, <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>rabais, <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>p\u00e9nalit\u00e9s <span class=\"_ _16\"></span>ou <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019inverse <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>bonus <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>euvent <span class=\"_ _16\"></span>\u00eatre <span class=\"_ _16\"></span>conditionn\u00e9es <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>r\u00e9al<span class=\"_ _1\"></span>isation d\u2019\u00e9v\u00e9nements <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>projet. <span class=\"_ _4\"></span>Il<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>peut <span class=\"_ _16\"></span>auss<span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>i<span class=\"_ _1\"></span>nclure <span class=\"_ _4\"></span>une <span class=\"_ _16\"></span>composan<span class=\"_ _1\"></span>te <span class=\"_ _16\"></span>f<span class=\"_ _1\"></span>inanci\u00e8re <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ignificative <span class=\"_ _4\"></span>ou <span class=\"_ _16\"></span>une <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontrepartie payable au client. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>La <span class=\"_ _0\"></span>contrepartie<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>variab<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>n\u2019e<span class=\"_ _1\"></span>st <span class=\"_ _0\"></span>prise en <span class=\"_ _0\"></span>compte \u00e0 <span class=\"_ _0\"></span>l\u2019origine du <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>qu\u2019\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>hauteur du <span class=\"_ _0\"></span>montant<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>pour lequel <span class=\"_ _0\"></span>il est hautement <span class=\"_ _3\"> </span>probab<span class=\"_ _1\"></span>le <span class=\"_ _3\"> </span>qu\u2019il <span class=\"_ _11\"> </span>n\u2019existera <span class=\"_ _4\"> </span>pas<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>d\u2019ajust<span class=\"_ _1\"></span>ement <span class=\"_ _3\"> </span>significa<span class=\"_ _1\"></span>tif <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>ba<span class=\"_ _1\"></span>isse <span class=\"_ _3\"> </span>du <span class=\"_ _3\"> </span>revenu <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _3\"> </span>les <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>\u00e9riodes suivantes <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>si <span class=\"_ _16\"></span>elle <span class=\"_ _16\"></span>n<span class=\"_ _1\"></span>\u2019est <span class=\"_ _16\"></span>pas <span class=\"_ _16\"></span>conditi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>n\u00e9e <span class=\"_ _16\"></span>par <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>\u00e9<span class=\"_ _1\"></span>v\u00e9nements <span class=\"_ _16\"></span>ext\u00e9rie<span class=\"_ _1\"></span>urs <span class=\"_ _16\"></span>hors <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>contr<span class=\"_ _1\"></span>\u00f4le <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>soci\u00e9t\u00e9.<span class=\"_ _1\"></span> Cette <span class=\"_ _16\"></span>contrepartie<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>variable <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>r\u00e9partie<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>obligat<span class=\"_ _1\"></span>ions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>prestations<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>prorata <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>leur <span class=\"_ _16\"></span>prix <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>vente sp\u00e9cifique respectif s<span class=\"_ _1\"></span>i elle ne peut pas<span class=\"_ _1\"></span> \u00eatre allou\u00e9e diff\u00e9remment. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>iv.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>Allocation du prix d<span class=\"_ _1\"></span>e transaction aux d<span class=\"_ _1\"></span>iff\u00e9rentes obligations de prest<span class=\"_ _1\"></span>ations identifi\u00e9es<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _1\"></span>prix <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>transact<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>allou\u00e9 <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>chaqu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>obligation <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>prestatio<span class=\"_ _1\"></span>ns <span class=\"_ _b\"></span>identifi\u00e9e <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _b\"></span>en proportion des<span class=\"_ _1\"></span> prix d<span class=\"_ _1\"></span>e vente <span class=\"_ _1\"></span>sp\u00e9cifiques <span class=\"_ _1\"></span>de ch<span class=\"_ _1\"></span>aque bi<span class=\"_ _1\"></span>en ou <span class=\"_ _1\"></span>service s<span class=\"_ _1\"></span>ous<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>jacent. <span class=\"_ _1\"></span>Le prix d<span class=\"_ _1\"></span>e vente <span class=\"_ _1\"></span>sp\u00e9cifique<span class=\"_ _1\"></span> est le prix <span class=\"_ _1\"></span>de l\u2019oblig<span class=\"_ _1\"></span>ation de<span class=\"_ _1\"></span> prestat<span class=\"_ _1\"></span>ion c<span class=\"_ _1\"></span>omme si <span class=\"_ _1\"></span>elle \u00e9t<span class=\"_ _1\"></span>ait vendue s\u00e9p<span class=\"_ _1\"></span>ar\u00e9ment. I<span class=\"_ _1\"></span>l s\u2019appuie g<span class=\"_ _1\"></span>\u00e9n\u00e9raleme<span class=\"_ _1\"></span>nt sur des prix catalogue, <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ur des prix de <span class=\"_ _0\"></span>transac<span class=\"_ _1\"></span>tions pass\u00e9es similaires, voire des prix <span class=\"_ _0\"></span>de march\u00e9 observables, le cas \u00e9ch\u00e9ant.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _11\"> </span>montant <span class=\"_ _11\"> </span>allou\u00e9 <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _11\"> </span>chaque <span class=\"_ _11\"> </span>obligat<span class=\"_ _1\"></span>ion <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>prestatio<span class=\"_ _1\"></span>ns <span class=\"_ _11\"> </span>identifi\u00e9e <span class=\"_ _11\"> </span>dans <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>contrat <span class=\"_ _11\"> </span>est <span class=\"_ _11\"> </span>reconn<span class=\"_ _1\"></span>u <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>chiffre d\u2019affaires lors du transfert du contr\u00f4<span class=\"_ _1\"></span>le au cl<span class=\"_ _1\"></span>ient des biens ou serv<span class=\"_ _1\"></span>ices sous<span class=\"_ _1\"></span>-jacent promis <span class=\"_ _1\"></span>au contrat.<span class=\"_ _245\"> </span>v.<span class=\"ff9 ls0\"> <span class=\"_ _c6\"> </span><span class=\"ff4\">Reconnaissance du revenu<span class=\"_ _1\"></span> </span></span>Le <span class=\"_ _15\"> </span>transfert <span class=\"_ _13\"> </span>du <span class=\"_ _15\"> </span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _13\"> </span>d\u2019un <span class=\"_ _15\"> </span>bien <span class=\"_ _13\"> </span>ou <span class=\"_ _15\"> </span>d\u2019u<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>serv<span class=\"_ _1\"></span>ice <span class=\"_ _15\"> </span>au <span class=\"_ _13\"> </span>client <span class=\"_ _15\"> </span>est <span class=\"_ _13\"> </span>r\u00e9alis\u00e9 <span class=\"_ _15\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>c<span class=\"_ _1\"></span>ontinu <span class=\"_ _15\"> </span>(impl<span class=\"_ _1\"></span>iquant <span class=\"_ _13\"> </span>la<span class=\"_ _245\"> </span>comptabilisation <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>chiffre <span class=\"_ _16\"></span>d\u2019affaires <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019avancement) <span class=\"_ _16\"></span>seulement <span class=\"_ _16\"></span>si <span class=\"_ _16\"></span>l\u2019une <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>trois<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>conditions <span class=\"_ _16\"></span>suivantes <span class=\"_ _16\"></span>est<span class=\"_ _245\"> </span>satisfaite<span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le <span class=\"_ _b\"></span>cl<span class=\"_ _1\"></span>ient <span class=\"_ _b\"></span>re\u00e7<span class=\"_ _1\"></span>oit <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>consom<span class=\"_ _1\"></span>me <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>multan\u00e9ment <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>avantages <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>pres<span class=\"_ _1\"></span>tation <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>fur <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>mesure <span class=\"_ _16\"></span>o\u00f9<span class=\"_ _245\"> </span></span></span>celle<span class=\"ff16\">\u2011</span>ci a lieu ;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">La <span class=\"_ _16\"></span>prestat<span class=\"_ _1\"></span>ion <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>r\u00e9e <span class=\"_ _16\"></span>o<span class=\"_ _1\"></span>u <span class=\"_ _16\"></span>v<span class=\"_ _1\"></span>alorise <span class=\"_ _16\"></span>un <span class=\"_ _4\"></span>actif <span class=\"_ _16\"></span>dont <span class=\"_ _4\"> </span>le <span class=\"_ _16\"></span>clien<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>obtient <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>fur <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>mesure <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span></span></span>cr\u00e9ation ou de son d<span class=\"_ _1\"></span>\u00e9veloppement ;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Si <span class=\"_ _11\"> </span>aucune <span class=\"_ _3\"> </span>des <span class=\"_ _11\"> </span>deux <span class=\"_ _11\"> </span>prem<span class=\"_ _1\"></span>i\u00e8res <span class=\"_ _11\"> </span>conditions <span class=\"_ _11\"> </span>ne <span class=\"_ _3\"> </span>pe<span class=\"_ _1\"></span>ut <span class=\"_ _11\"> </span>s\u2019appliquer<span class=\"_ _0\"></span>, <span class=\"_ _11\"> </span>le <span class=\"_ _3\"> </span>chiffre <span class=\"_ _11\"> </span>d\u2019affaires <span class=\"_ _3\"> </span>ne <span class=\"_ _11\"> </span>peut <span class=\"_ _11\"> </span>\u00eatre<span class=\"_ _245\"> </span></span></span>reconnu <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019avancem<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>l\u2019actif <span class=\"_ _1\"></span>cr\u00e9\u00e9 <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>\u2019a <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>d\u2019autre <span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>ilisation <span class=\"_ _1\"></span>alternative <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>le<span class=\"_ _245\"> </span>Groupe dispose d\u2019un <span class=\"_ _1\"></span>droit ex\u00e9cutoir<span class=\"_ _1\"></span>e \u00e0 paiement au t<span class=\"_ _1\"></span>itre<span class=\"_ _1\"></span> des trava<span class=\"_ _1\"></span>ux r\u00e9alis\u00e9s \u00e0 d<span class=\"_ _1\"></span>ate.<span class=\"_ _245\"> </span>Les <span class=\"_ _0\"></span>prestations rendues <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>encore ou <span class=\"_ _0\"></span>partiellement <span class=\"_ _0\"></span>fa<span class=\"_ _1\"></span>ctur\u00e9es fi<span class=\"_ _0\"></span>gurent au <span class=\"_ _0\"></span>bilan en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span><span class=\"ff7\">Actifs <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>contrats<span class=\"_ _1\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span>au sein<span class=\"_ _245\"> </span></span></span>du <span class=\"_ _4\"></span>po<span class=\"_ _0\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff7\">Cr\u00e9ances <span class=\"_ _16\"></span>clients <span class=\"_ _4\"> </span>et <span class=\"_ _16\"></span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontrats<span class=\"_ _1\"></span></span>. <span class=\"_ _4\"> </span>Celles <span class=\"_ _4\"></span>factur\u00e9es <span class=\"_ _16\"></span>mais <span class=\"_ _4\"> </span>non <span class=\"_ _4\"></span>encore <span class=\"_ _16\"></span>totaleme<span class=\"_ _1\"></span>nt <span class=\"_ _4\"></span>ex\u00e9cut\u00e9es<span class=\"_ _245\"> </span>figurent <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>bilan <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>oste <span class=\"_ _16\"></span><span class=\"ff7\">Passifs <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>contrats</span>. <span class=\"_ _16\"></span>Les <span class=\"_ _16\"></span>acti<span class=\"_ _0\"></span>fs <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>passifs <span class=\"_ _b\"></span>li\u00e9s <span class=\"_ _16\"></span>aux <span class=\"_ _16\"></span>contrats <span class=\"_ _b\"></span>av<span class=\"_ _1\"></span>ec <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>clients <span class=\"_ _16\"></span>sont<span class=\"_ _245\"> </span>pr\u00e9sent\u00e9s sur une bas<span class=\"_ _1\"></span>e nette pour chaq<span class=\"_ _1\"></span>ue contrat indi<span class=\"_ _1\"></span>viduel. Ces postes son<span class=\"_ _1\"></span>t pr\u00e9sent\u00e9s en not<span class=\"_ _1\"></span>es 20 et 29.<span class=\"_ _245\"> </span>vi.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>Co\u00fbts d\u2019obtention d<span class=\"_ _1\"></span>es contrats<span class=\"_ _245\"> </span>Les co\u00fbts <span class=\"_ _0\"></span>d\u2019obtention des <span class=\"_ _0\"></span>contrats sont <span class=\"_ _0\"></span>capital<span class=\"_ _1\"></span>is\u00e9s si <span class=\"_ _0\"></span>deux conditions <span class=\"_ _0\"></span>sont remplies<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: l<span class=\"_ _0\"></span>es co\u00fbts <span class=\"_ _0\"></span>n'auraie<span class=\"_ _1\"></span>nt <span class=\"_ _0\"></span>pas<span class=\"_ _245\"> </span>\u00e9t\u00e9 encourus si <span class=\"_ _0\"></span>le contrat n'avait pas \u00e9t\u00e9 obtenu et <span class=\"_ _0\"></span>ils sont recouvrables. Les commissions de vente peuvent<span class=\"_ _245\"> </span>donc <span class=\"_ _0\"></span>\u00eatre capitalis\u00e9es si <span class=\"_ _0\"></span>elles sont sp\u00e9cifiquement et <span class=\"_ _0\"></span>uniquement li\u00e9es \u00e0 <span class=\"_ _0\"></span>l'obtention d\u2019un <span class=\"_ _0\"></span>contrat et <span class=\"_ _0\"></span>si elles <span class=\"_ _0\"></span>ne<span class=\"_ _245\"> </span>sont <span class=\"_ _3\"> </span>pas <span class=\"_ _3\"> </span>accord\u00e9es <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _3\"> </span>une <span class=\"_ _3\"> </span>base <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>iscr\u00e9tionnaire. <span class=\"_ _3\"> </span>Les<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>co\u00fbts <span class=\"_ _3\"> </span>d'obtention <span class=\"_ _3\"> </span>d'u<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>contrat <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>apitalis\u00e9s <span class=\"_ _3\"> </span>et<span class=\"_ _245\"> </span>comptabilis\u00e9s <span class=\"_ _b\"></span>au <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ompte <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>m\u00eame <span class=\"_ _b\"></span>ry<span class=\"_ _1\"></span>thme <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>chiffre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019affai<span class=\"_ _1\"></span>res <span class=\"_ _b\"></span>auquel <span class=\"_ _b\"></span>ils <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>attachent. <span class=\"_ _b\"></span>Ces<span class=\"_ _245\"> </span>actifs sont pr\u00e9sent\u00e9s en <span class=\"_ _1\"></span>note 21.<span class=\"_ _245\"> </span>b.<span class=\"ff6 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Ap<span class=\"_ _1\"></span>plication <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ratique <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>reconnaissance <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>reven<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>prestation<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>r\u00e9alis\u00e9es <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>Groupe<span class=\"_ _245\"> </span></span></span>Planisware pour ses c<span class=\"_ _1\"></span>lients<span class=\"_ _245\"> </span>Le <span class=\"_ _4\"> </span>chiffre <span class=\"_ _4\"> </span>d\u2019affaires <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>provie<span class=\"_ _1\"></span>nt <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>cinq <span class=\"_ _4\"> </span>acti<span class=\"_ _1\"></span>vit\u00e9s <span class=\"_ _4\"> </span>principales<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>pro<span class=\"_ _1\"></span>duits <span class=\"_ _4\"> </span>relatifs <span class=\"_ _4\"> </span>aux <span class=\"_ _3\"> </span>ventes <span class=\"_ _4\"> </span>de<span class=\"_ _245\"> </span>licences annuelles ou<span class=\"_ _0\"></span> perp\u00e9tuelles et l<span class=\"_ _0\"></span>es contrats de maintenance <span class=\"_ _0\"></span>assoc<span class=\"_ _1\"></span>i\u00e9s, les <span class=\"_ _0\"></span>produits relatifs aux <span class=\"_ _0\"></span>contrats<span class=\"_ _245\"> </span>de <span class=\"_ _12\"> </span>typ<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>\u00ab<span class=\"ff1\"> <span class=\"_ _1\"></span></span>SaaS<span class=\"ff1\"> </span>\u00bb, <span class=\"_ _14\"> </span>les <span class=\"_ _12\"> </span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>su<span class=\"_ _1\"></span>pport <span class=\"_ _14\"> </span>\u00e9volutif <span class=\"_ _14\"> </span>incluant <span class=\"_ _14\"> </span>les <span class=\"_ _12\"> </span>o<span class=\"_ _1\"></span>bligations <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>performance <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>typ<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span>\u00ab<span class=\"ff1\"> </span>Evolutive<span class=\"ff1\"> </span>\u00bb et \u00ab<span class=\"ff1\"> <span class=\"_ _1\"></span></span>Subscription<span class=\"ff1\"> <span class=\"_ _1\"></span></span>\u00bb, et les serv<span class=\"_ _1\"></span>ices relatifs au d\u00e9pl<span class=\"_ _1\"></span>oiement du logic<span class=\"_ _1\"></span>iel.<span class=\"_ _245\"> </span>D\u2019un <span class=\"_ _1\"></span>poi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>vue <span class=\"_ _b\"></span>juridi<span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>Group<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>n\u2019a <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>habitude <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>regrouper <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>diff\u00e9rents <span class=\"_ _b\"></span>services <span class=\"_ _b\"></span>propos\u00e9s<span class=\"_ _245\"> </span>au <span class=\"_ _0\"></span>client en<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>uniq<span class=\"_ _1\"></span>ue<span class=\"ff1\"> </span>; <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>mptablement, lorsque <span class=\"_ _0\"></span>Planisware vend <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mani\u00e8re concomitante di<span class=\"_ _0\"></span>ff\u00e9rents<span class=\"_ _245\"> </span>services <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>laps <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>temps <span class=\"_ _b\"></span>relativeme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ourt, <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>diff\u00e9rents <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ats <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nalys\u00e9s <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omme <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>contrat<span class=\"_ _245\"> </span>unique pour les besoi<span class=\"_ _1\"></span>ns d\u2019analyse re<span class=\"_ _1\"></span>lative \u00e0 la norme I<span class=\"_ _1\"></span>FRS 15.<span class=\"_ _245\"> </span>T<span class=\"_ _0\"></span>ypiquement, <span class=\"_ _12\"> </span>les <span class=\"_ _12\"> </span>produ<span class=\"_ _1\"></span>its <span class=\"_ _12\"> </span>et <span class=\"_ _12\"> </span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _12\"> </span>d\u00e9crits <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>-des<span class=\"_ _1\"></span>sous <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>consid<span class=\"_ _1\"></span>\u00e9r\u00e9s <span class=\"_ _12\"> </span>co<span class=\"_ _1\"></span>mme <span class=\"_ _12\"> </span>des <span class=\"_ _12\"> </span>o<span class=\"_ _1\"></span>bligations <span class=\"_ _12\"> </span>de<span class=\"_ _245\"> </span>performance <span class=\"_ _1\"></span>distinctes<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>part <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>prix <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>ansaction <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>attribu\u00e9e <span class=\"_ _1\"></span>est<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>comptabilis\u00e9<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>\u00e9par\u00e9ment.<span class=\"_ _245\"> </span>Le prix de chaque obligation de performance est ind\u00e9penda<span class=\"_ _1\"></span>nt du fait que l\u2019<span class=\"_ _0\"></span>obl<span class=\"_ _1\"></span>igation soit vendue de mani\u00e8re<span class=\"_ _245\"> </span>isol\u00e9e ou group\u00e9e, et<span class=\"_ _1\"></span> n\u00e9goci\u00e9e concomi<span class=\"_ _1\"></span>tamment ou n<span class=\"_ _1\"></span>on \u00e0 d\u2019autres obligatio<span class=\"_ _1\"></span>ns.<span class=\"_ _245\"> </span>De <span class=\"_ _0\"></span>mani\u00e8re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>g\u00e9n\u00e9rale,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>les logiciels <span class=\"_ _0\"></span>vendus<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>par le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>ne n\u00e9cessitent pas <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cr\u00e9atio<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>d\u2019un code <span class=\"_ _0\"></span>additionnel<span class=\"_ _245\"> </span>ou <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>modification <span class=\"_ _2\"></span>du<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>code <span class=\"_ _0\"></span>source <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>our <span class=\"_ _2\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ces <span class=\"_ _0\"></span>derniers <span class=\"_ _2\"></span>soie<span class=\"_ _1\"></span>nt <span class=\"_ _2\"></span>adapt\u00e9s <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>int<span class=\"_ _1\"></span>\u00e9gr\u00e9s <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _2\"></span>sein <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>l\u2019enviro<span class=\"_ _1\"></span>nnement<span class=\"_ _245\"> </span>du client, et en ce s<span class=\"_ _1\"></span>ens le Groupe ne<span class=\"_ _1\"></span> cons<span class=\"_ _1\"></span>id\u00e8re pas q<span class=\"_ _1\"></span>ue les prestations<span class=\"_ _1\"></span> de services li\u00e9es a<span class=\"_ _1\"></span>u d\u00e9ploieme<span class=\"_ _1\"></span>nt du<span class=\"_ _245\"> </span>logiciel int\u00e8grent ou modifient de mani\u00e8re significative le logiciel adjacent au sens de la norme IFRS 15 (qu\u2019il<span class=\"_ _245\"> </span>soit <span class=\"_ _3\"> </span>vendu <span class=\"_ _11\"> </span>sous <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>forme <span class=\"_ _11\"> </span>d\u2019une <span class=\"_ _11\"> </span>li<span class=\"_ _0\"></span>ce<span class=\"_ _1\"></span>nce <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span>nnuelle <span class=\"_ _11\"> </span>ou <span class=\"_ _3\"> </span>perp\u00e9tue<span class=\"_ _1\"></span>lle <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>u <span class=\"_ _3\"> </span>dans <span class=\"_ _11\"> </span>l<span class=\"_ _b\"></span>e <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>adre <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019un <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>ty<span class=\"_ _1\"></span>pe<span class=\"_ _245\"> </span>\u00ab<span class=\"ff1\"> </span>SaaS<span class=\"ff1\"> </span>\u00bb).  <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>outre, en raison <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la nature de<span class=\"_ _0\"></span>s services d'int\u00e9gration <span class=\"_ _0\"></span>propos\u00e9s aux clients <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de leur vol<span class=\"_ _0\"></span>ume<span class=\"_ _245\"> </span>relatif <span class=\"_ _16\"></span>par <span class=\"_ _b\"></span>rapport <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>volume <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>lic<span class=\"_ _1\"></span>ences <span class=\"_ _16\"></span>annuelles <span class=\"_ _16\"></span>ou <span class=\"_ _b\"></span>perp\u00e9tue<span class=\"_ _1\"></span>lles <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>SaaS <span class=\"_ _16\"></span>auxquels <span class=\"_ _16\"></span>il<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>se<span class=\"_ _245\"> </span>rapportent, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _16\"></span>d\u2019<span class=\"_ _1\"></span>int\u00e9gration <span class=\"_ _16\"></span>v<span class=\"_ _1\"></span>ont <span class=\"_ _16\"></span>g\u00e9n\u00e9ral<span class=\"_ _1\"></span>ement <span class=\"_ _16\"></span>au<span class=\"_ _1\"></span>-de<span class=\"_ _1\"></span>l\u00e0 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>imple <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>ctivit\u00e9 <span class=\"_ _16\"></span>d'insta<span class=\"_ _1\"></span>llation <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ont<span class=\"_ _245\"> </span>donc consid\u00e9r\u00e9s comme <span class=\"_ _1\"></span>une obligation <span class=\"_ _1\"></span>de performanc<span class=\"_ _1\"></span>e distincte.<span class=\"_ _245\"> </span>Licences annuelles et p<span class=\"_ _1\"></span>erp\u00e9tuelles<span class=\"_ _245\"> </span>La vent<span class=\"_ _1\"></span>e d\u2019<span class=\"_ _1\"></span>une <span class=\"_ _1\"></span>licence <span class=\"_ _1\"></span>conf\u00e8re <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>client <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>droit <span class=\"_ _1\"></span>d\u2019uti<span class=\"_ _1\"></span>lisation <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>logiciel <span class=\"_ _1\"></span>pendant <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>e dur\u00e9e <span class=\"_ _b\"></span>d\u2019un a<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>une<span class=\"_ _245\"> </span>licence <span class=\"_ _0\"></span>annuelle et <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _0\"></span>ind\u00e9termi<span class=\"_ _1\"></span>n\u00e9e <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>une licence <span class=\"_ _0\"></span>perp\u00e9tuelle. Le <span class=\"_ _0\"></span>ch<span class=\"_ _1\"></span>iffre <span class=\"_ _0\"></span>d\u2019af<span class=\"_ _0\"></span>faires relatif <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vente<span class=\"_ _245\"> </span>d\u2019une <span class=\"_ _11\"> </span>licence <span class=\"_ _11\"> </span>est <span class=\"_ _11\"> </span>compta<span class=\"_ _1\"></span>bilis\u00e9 <span class=\"_ _11\"> </span>lorsque <span class=\"_ _f\"> </span>le <span class=\"_ _11\"> </span>logiciel <span class=\"_ _11\"> </span>est <span class=\"_ _11\"> </span>mis <span class=\"_ _11\"> </span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>disposition <span class=\"_ _11\"> </span>du <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>lient, <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>qu\u2019il <span class=\"_ _11\"> </span>ne <span class=\"_ _11\"> </span>reste <span class=\"_ _f\"> </span>plus<span class=\"_ _245\"> </span>d'obligation significative e<span class=\"_ _1\"></span>nvers<span class=\"_ _1\"></span> le client en rapport avec c<span class=\"_ _1\"></span>ette vente de licence.<span class=\"_ _245\"> </span>Maintenance<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _1\"></span>chiffre <span class=\"_ _b\"></span>d\u2019affaires <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>latif <span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _16\"></span>ma<span class=\"_ _0\"></span>inte<span class=\"_ _1\"></span>nance <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omprend <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>redeva<span class=\"_ _1\"></span>nces <span class=\"_ _b\"></span>p\u00e9riodiques<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>associ\u00e9es <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ente <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span> mises  \u00e0 <span class=\"_ _f\"> </span>jour  de <span class=\"_ _f\"> </span>logiciels  non  sp\u00e9cifi\u00e9es  et <span class=\"_ _f\"> </span>l\u2019assistance  technique.  Les  contrats  de <span class=\"_ _11\"> </span>mai<span class=\"_ _1\"></span>ntenance  sont<span class=\"_ _245\"> </span> g\u00e9n\u00e9ralement <span class=\"_ _14\"> </span>conclus <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>m\u00eame <span class=\"_ _12\"> </span>t<span class=\"_ _1\"></span>emps <span class=\"_ _14\"> </span>que <span class=\"_ _12\"> </span>l<span class=\"_ _1\"></span>\u2019achat <span class=\"_ _14\"> </span>i<span class=\"_ _1\"></span>nitial <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _14\"> </span>licence <span class=\"_ _12\"> </span>ann<span class=\"_ _1\"></span>uelle <span class=\"_ _14\"> </span>ou <span class=\"_ _12\"> </span>perp<span class=\"_ _1\"></span>\u00e9tuelle. <span class=\"_ _14\"> </span>La<span class=\"_ _245\"> </span> maintenance peut <span class=\"_ _1\"></span>\u00eatre renouv<span class=\"_ _1\"></span>el\u00e9e par le cl<span class=\"_ _1\"></span>ient \u00e0 la fin de cha<span class=\"_ _1\"></span>que terme. <span class=\"_ _1\"></span>Le chiffre d\u2019affaires des prestations<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> de ma<span class=\"_ _1\"></span>intenance est<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>ptabilis\u00e9 <span class=\"_ _1\"></span>\u00e0 l<span class=\"_ _1\"></span>\u2019avancement, s<span class=\"_ _1\"></span>elon <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>mode <span class=\"_ _1\"></span>lin\u00e9aire, <span class=\"_ _1\"></span>s\u2019agissant <span class=\"_ _1\"></span>d\u2019obligations<span class=\"_ _16\"></span> \u00e0 se<span class=\"_ _1\"></span> tenir<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> pr\u00eat tout au long du co<span class=\"_ _1\"></span>ntrat sans pics not<span class=\"_ _1\"></span>ables d\u2019activit<span class=\"_ _1\"></span>\u00e9 (\u00ab stand<span class=\"_ _1\"></span>-ready o<span class=\"_ _1\"></span>bligations<span class=\"_ _1\"></span> \u00bb).<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Contrats \u00ab<span class=\"ff3\"> </span>SaaS<span class=\"ff3\"> <span class=\"_ _1\"></span></span>\u00bb (\u00ab<span class=\"ff3\"> </span>Software as a <span class=\"_ _1\"></span>Service\u201d)<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>ntrat <span class=\"_ _3\"> </span>\u00ab<span class=\"ff1\"> </span>SaaS<span class=\"ff1\"> <span class=\"_ _1\"></span></span>\u00bb <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>pr\u00e9sente<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>un<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>dro<span class=\"_ _1\"></span>it <span class=\"_ _3\"> </span>d\u2019acc\u00e8s <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>fonctionn<span class=\"_ _1\"></span>alit\u00e9 <span class=\"_ _4\"> </span>d'u<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>logiciel <span class=\"_ _3\"> </span>dans <span class=\"_ _3\"> </span>u<span class=\"_ _1\"></span>ne <span class=\"_ _4\"> </span>in<span class=\"_ _1\"></span>frastructure<span class=\"_ _245\"> </span> accessible <span class=\"_ _0\"></span>en mo<span class=\"_ _0\"></span>de \u00ab<span class=\"ff1\"> </span>Cloud<span class=\"ff1\"> </span>\u00bb <span class=\"_ _0\"></span>h\u00e9berg\u00e9e par <span class=\"_ _0\"></span>Planisware <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>par de<span class=\"_ _0\"></span>s tiers <span class=\"_ _0\"></span>engag\u00e9s <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>Planisware, o\u00f9 <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>client<span class=\"_ _245\"> </span> n'a <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>droit <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r\u00e9s<span class=\"_ _1\"></span>ilier <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>contrat <span class=\"_ _1\"></span>d'h<span class=\"_ _1\"></span>\u00e9ber<span class=\"_ _1\"></span>gement <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pren<span class=\"_ _1\"></span>dre <span class=\"_ _1\"></span>posses<span class=\"_ _1\"></span>sion <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>logiciel <span class=\"_ _1\"></span>pour <span class=\"_ _b\"></span>l'ex\u00e9cuter <span class=\"_ _b\"></span>sur<span class=\"_ _245\"> </span> sa <span class=\"_ _0\"></span>propre <span class=\"_ _0\"></span>infrastructure<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>informatique <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>pour engager <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>fournisseur <span class=\"_ _0\"></span>tiers <span class=\"_ _0\"></span>non l<span class=\"_ _0\"></span>i\u00e9 <span class=\"_ _0\"></span>\u00e0 Planisware <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>h\u00e9berger<span class=\"_ _245\"> </span> et g\u00e9rer <span class=\"_ _1\"></span>le logici<span class=\"_ _1\"></span>el. Le c<span class=\"_ _1\"></span>hiffre d\u2019affaires relatif <span class=\"_ _1\"></span>aux contr<span class=\"_ _1\"></span>ats \u00ab<span class=\"_ _b\"></span><span class=\"ff1\"> </span>SaaS<span class=\"ff1\"> </span>\u00bb <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>comptabilis<span class=\"_ _1\"></span>\u00e9 au f<span class=\"_ _1\"></span>ur et \u00e0<span class=\"_ _1\"></span> mesur<span class=\"_ _1\"></span>e que<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> les <span class=\"_ _2\"></span>services <span class=\"_ _0\"></span>sont <span class=\"_ _2\"></span>fourn<span class=\"_ _1\"></span>is<span class=\"ff1\"> </span>; <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>l\u2019esp\u00e8ce, <span class=\"_ _0\"></span>l\u2019obligation <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>performanc<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u00e9t<span class=\"_ _1\"></span>ant <span class=\"_ _2\"></span>d\u2019octroy<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dro<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>d'acc\u00e8s<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>permett<span class=\"_ _1\"></span>ant<span class=\"_ _245\"> </span> l'utilisation <span class=\"_ _11\"> </span>co<span class=\"_ _1\"></span>ntinue <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>\u2019un <span class=\"_ _11\"> </span>logiciel<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>access<span class=\"_ _1\"></span>ible <span class=\"_ _11\"> </span>en  mode <span class=\"_ _11\"> </span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Cloud<span class=\"ff1\"> <span class=\"_ _1\"></span></span>\u00bb <span class=\"_ _11\"> </span>pendant<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>une  certaine <span class=\"_ _11\"> </span>dur\u00e9e, <span class=\"_ _11\"> </span>le<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>chiffre<span class=\"_ _245\"> </span> d\u2019affaires <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>comptabilis\u00e9 <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>fonction <span class=\"_ _b\"></span>du <span class=\"_ _16\"></span>temps <span class=\"_ _16\"></span>\u00e9coul\u00e9 <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>donc <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>pr<span class=\"_ _1\"></span>orata <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cette <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>tout <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>long <span class=\"_ _16\"></span>du<span class=\"_ _245\"> </span> contrat. <span class=\"ff1\"> </span>Certains <span class=\"_ _16\"></span>contrats <span class=\"_ _b\"></span>\u00ab<span class=\"ff1\"> </span>Saa<span class=\"_ _1\"></span>S<span class=\"ff1\"> </span>\u00bb <span class=\"_ _16\"></span>pr\u00e9voient <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>lauses <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>disponibilit\u00e9 <span class=\"_ _16\"></span>du <span class=\"_ _b\"></span>service <span class=\"_ _16\"></span>fourni. <span class=\"_ _b\"></span>N\u00e9an<span class=\"_ _1\"></span>moins, <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>e, <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span> Groupe <span class=\"_ _16\"></span>n<span class=\"_ _1\"></span>\u2019a <span class=\"_ _16\"></span>pas <span class=\"_ _4\"></span>identifi\u00e9 <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>contreparties <span class=\"_ _16\"></span>variab<span class=\"_ _1\"></span>les <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>ont <span class=\"_ _16\"></span>l\u2019impact <span class=\"_ _4\"> </span>sur <span class=\"_ _16\"></span>le <span class=\"_ _4\"></span>chif<span class=\"_ _0\"></span>fre <span class=\"_ _4\"></span>d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>erait<span class=\"_ _245\"> </span> significatif.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Support et prestations de<span class=\"_ _1\"></span> services<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _3\"> </span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _11\"> </span>distingue <span class=\"_ _11\"> </span>trois <span class=\"_ _11\"> </span>principaux <span class=\"_ _11\"> </span>types <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>support <span class=\"_ _11\"> </span>et <span class=\"_ _3\"> </span>pres<span class=\"_ _1\"></span>tations<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span></span>de <span class=\"_ _11\"> </span>services<span class=\"ff1\"> </span>; <span class=\"_ _11\"> </span>ces <span class=\"_ _11\"> </span>trois <span class=\"_ _11\"> </span>prestations<span class=\"_ _245\"> </span> repr\u00e9sentant chacune <span class=\"_ _1\"></span>une obligation d<span class=\"_ _1\"></span>e performance <span class=\"_ _1\"></span>distincte :<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _16\"></span>pres<span class=\"_ _1\"></span>tations <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>i\u00e9es <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>d\u00e9ploiement <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>logiciel <span class=\"_ _4\"></span>(i.e., <span class=\"_ _16\"></span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Imple<span class=\"_ _1\"></span>mentation <span class=\"_ _4\"></span>support<span class=\"ff1\"> </span>\u00bb), <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>nature <span class=\"_ _4\"></span>non<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>r\u00e9currente<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _12\"> </span>prestations<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>type <span class=\"_ _14\"> </span>\u00ab<span class=\"ff1\"> </span>Evolut<span class=\"_ _1\"></span>ive <span class=\"_ _12\"> </span>support<span class=\"ff1\"> </span>\u00bb<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>nature <span class=\"_ _12\"> </span>r<span class=\"_ _1\"></span>\u00e9currente<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>permettant <span class=\"_ _12\"> </span>a<span class=\"_ _1\"></span>u <span class=\"_ _12\"> </span>client <span class=\"_ _12\"> </span>un<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>adaptation <span class=\"_ _4\"> </span>en <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontinu <span class=\"_ _4\"> </span>du <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>ogiciel <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>ses<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>besoins <span class=\"_ _16\"></span>\u00e9vol<span class=\"_ _1\"></span>utifs, <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>incluan<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>notamment <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>serv<span class=\"_ _1\"></span>ices <span class=\"_ _4\"></span>de<span class=\"_ _245\"> </span> configuration et de support technique en comp<span class=\"_ _1\"></span>l\u00e9ment des prestations<span class=\"_ _b\"></span> de maintenance et de support<span class=\"_ _245\"> </span> des fonctionnalit\u00e9s s<span class=\"_ _1\"></span>tandard d\u00e9j\u00e0 int\u00e9gr\u00e9es <span class=\"_ _1\"></span>au contrat \u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Sa<span class=\"_ _1\"></span>aS<span class=\"ff1\"> </span>\u00bb ou de m<span class=\"_ _1\"></span>aintenance<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le su<span class=\"_ _1\"></span>pport <span class=\"_ _1\"></span>sous<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>forme <span class=\"_ _1\"></span>d\u2019ab<span class=\"_ _1\"></span>onnement <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> ty<span class=\"_ _1\"></span>pe <span class=\"_ _1\"></span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Subs<span class=\"_ _1\"></span>cription <span class=\"_ _1\"></span>support<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00bb <span class=\"_ _1\"></span>corr<span class=\"_ _1\"></span>espondant <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>sup<span class=\"_ _1\"></span>port<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>premium d\u00e9di\u00e9 au cl<span class=\"_ _1\"></span>ient en continu.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _f\"> </span>produits  li\u00e9s <span class=\"_ _11\"> </span>aux  prestations  de <span class=\"_ _11\"> </span>serv<span class=\"_ _1\"></span>ices  \u2013  hors <span class=\"_ _f\"> </span>contrats  de <span class=\"_ _11\"> </span>type  \u00ab<span class=\"ff1\"> </span>Subs<span class=\"_ _1\"></span>cription <span class=\"_ _f\"> </span>support<span class=\"ff1\"> <span class=\"_ _1\"></span></span><span class=\"ls4\">\u00bb  </span>- <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>ont<span class=\"_ _245\"> </span> principalement <span class=\"_ _0\"></span>d\u00e9riv\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contrats <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>r\u00e9gie <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>reconnus <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>onction <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>temps <span class=\"_ _0\"></span>pass\u00e9s <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>d\u2019autres <span class=\"_ _0\"></span>unit\u00e9s<span class=\"_ _245\"> </span> d\u2019\u0153uvres facturables.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Un <span class=\"_ _1\"></span>nombre <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>imit\u00e9 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>tations <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>serv<span class=\"_ _1\"></span>ices <span class=\"_ _1\"></span>peuvent <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onclues <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>forfa<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span></span>auquel <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>iffre d\u2019affaires<span class=\"_ _245\"> </span> est g\u00e9n\u00e9ralement co<span class=\"_ _1\"></span>mptabilis\u00e9 sur la <span class=\"_ _1\"></span>base d'un pource<span class=\"_ _1\"></span>ntage d\u2019avancemen<span class=\"_ _1\"></span>t des travaux.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _b\"></span>chiffre <span class=\"_ _16\"></span>d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _16\"></span>relatif <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ux <span class=\"_ _16\"></span>contrats <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>type <span class=\"_ _b\"></span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>S<span class=\"_ _1\"></span>ubscription <span class=\"_ _16\"></span>support<span class=\"ff1\"> </span>\u00bb <span class=\"_ _16\"></span>est <span class=\"_ _b\"></span>g\u00e9n\u00e9r<span class=\"_ _1\"></span>alement <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>mptabilis\u00e9 <span class=\"_ _16\"></span>en<span class=\"_ _245\"> </span> fonction <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>temps <span class=\"_ _0\"></span>\u00e9coul\u00e9 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>donc <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>prorata <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>contrat. <span class=\"_ _0\"></span>Dans <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>cadre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ces <span class=\"_ _0\"></span>contrats, <span class=\"_ _0\"></span>l\u2019obligation<span class=\"_ _245\"> </span> de <span class=\"_ _16\"></span>perfor<span class=\"_ _1\"></span>mance <span class=\"_ _4\"></span>consiste <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"> </span>se <span class=\"_ _16\"></span>tenir <span class=\"_ _4\"> </span>pr\u00eat <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>fourn<span class=\"_ _1\"></span>ir <span class=\"_ _16\"></span>u<span class=\"_ _1\"></span>ne <span class=\"_ _4\"></span>assistance <span class=\"_ _16\"></span>techn<span class=\"_ _1\"></span>ique <span class=\"_ _16\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>ses <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>j<span class=\"_ _1\"></span>our<span class=\"_ _2\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>\u00e0<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> niveau, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>m\u00e9liorations <span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onfiguration <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>sp\u00e9c<span class=\"_ _1\"></span>ifi\u00e9es, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonction <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>eur <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>isponibilit\u00e9 <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dem<span class=\"_ _1\"></span>ande <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _245\"> </span> client. Les <span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>ients <span class=\"_ _1\"></span>re\u00e7oivent<span class=\"_ _1\"></span> et <span class=\"_ _1\"></span>consom<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>simultan<span class=\"_ _1\"></span>\u00e9ment <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>avanta<span class=\"_ _1\"></span>ges <span class=\"_ _1\"></span>de ces<span class=\"_ _16\"></span> services<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>supp<span class=\"_ _1\"></span>ort au <span class=\"_ _b\"></span>fur<span class=\"_ _245\"> </span> et \u00e0 mesure de la r\u00e9<span class=\"_ _1\"></span>alisation des serv<span class=\"_ _1\"></span>ices.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>vii.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>Distinction agent/princi<span class=\"_ _1\"></span>pal <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Planisware <span class=\"_ _14\"> </span>cons<span class=\"_ _1\"></span>id\u00e8re <span class=\"_ _14\"> </span>ag<span class=\"_ _1\"></span>ir <span class=\"_ _14\"> </span>c<span class=\"_ _1\"></span>omme <span class=\"_ _14\"> </span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>princ<span class=\"_ _1\"></span>ipal<span class=\"ff1\"> </span>\u00bb, <span class=\"_ _14\"> </span>\u00e9t<span class=\"_ _1\"></span>ant <span class=\"_ _14\"> </span>notam<span class=\"_ _1\"></span>ment <span class=\"_ _14\"> </span>resp<span class=\"_ _1\"></span>onsable <span class=\"_ _14\"> </span>v<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>-\u00e0-vis <span class=\"_ _14\"> </span>du<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>client <span class=\"_ _15\"> </span>de<span class=\"_ _245\"> </span> l\u2019ex\u00e9cution <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>prestation <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>accept<span class=\"_ _1\"></span>ation p<span class=\"_ _1\"></span>ar <span class=\"_ _1\"></span>celui<span class=\"_ _1\"></span>-c<span class=\"_ _1\"></span>i. L<span class=\"_ _1\"></span>e c<span class=\"_ _1\"></span>hiffre d\u2019affaires <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>reconnu <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>une <span class=\"_ _1\"></span>base<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> brute et les achats ex<span class=\"_ _1\"></span>ternes sont comptab<span class=\"_ _1\"></span>ilis\u00e9<span class=\"_ _1\"></span>s en totalit\u00e9 en charg<span class=\"_ _1\"></span>es op\u00e9rationn<span class=\"_ _1\"></span>elles. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>6.1 Chiffre d\u2019affaires p<span class=\"_ _1\"></span>ar typolog<span class=\"_ _1\"></span>ie de ser<span class=\"_ _1\"></span>vices<span class=\"ff3\"> </span><table class=\"s w384 h35e\" id=\"_fe107c36-fe17-486d-9229-fc69b432ee49\"><tr><td class=\"c x252 y1c1c w19d he\"><div class=\"t m0 x75 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e0 y1c1c w19e he\"><div class=\"t m0 x80 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e1 y1c1c w19f he\"><div class=\"t m0 x80 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c1d w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Contrats \"SAAS\" </div></td><td class=\"c x2e0 y1c1d w19e h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">93 707 </div></td><td class=\"c x2e1 y1c1d w19f h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">82 034 </div></td></tr><tr><td class=\"c x252 y1c1e w19d h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Ventes de licences an<span class=\"_ _0\"></span>nuelles<span class=\"_ _1\"></span> </div></td><td class=\"c x2e0 y1c1e w19e h1e8\"><div class=\"t m0 x23 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 740 </div></td><td class=\"c x2e1 y1c1e w19f h1e8\"><div class=\"t m0 x23 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 065 </div></td></tr><tr><td class=\"c x252 y1c1f w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">\"Evolutive\" support </div></td><td class=\"c x2e0 y1c1f w19e h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">53 563 </div></td><td class=\"c x2e1 y1c1f w19f h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">48 688 </div></td></tr><tr><td class=\"c x252 y1c20 w19d h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">\"Subscription\" support </div></td><td class=\"c x2e0 y1c20 w19e h1e8\"><div class=\"t m0 xba h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">11 670 </div></td><td class=\"c x2e1 y1c20 w19f h1e8\"><div class=\"t m0 xba h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">11 855 </div></td></tr><tr><td class=\"c x252 y1c21 w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Contrats de mainten<span class=\"_ _0\"></span>ance<span class=\"_ _1\"></span> </div></td><td class=\"c x2e0 y1c21 w19e h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">19 026 </div></td><td class=\"c x2e1 y1c21 w19f h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">19 087 </div></td></tr><tr><td class=\"c x252 y1c22 w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Ventes de licences perp\u00e9tuel<span class=\"_ _0\"></span>les </div></td><td class=\"c x2e0 y1c22 w19e h229\"><div class=\"t m0 x23 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">5 768 </div></td><td class=\"c x2e1 y1c22 w19f h229\"><div class=\"t m0 x23 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">7 466 </div></td></tr><tr><td class=\"c x252 y1c23 w19d h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Prestations de service<span class=\"_ _0\"></span>s \"Implementation\" et autres s<span class=\"_ _0\"></span>ervices non r\u00e9currents<span class=\"_ _1\"></span> </div></td><td class=\"c x2e0 y1c23 w19e h1e8\"><div class=\"t m0 xba h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">12 549 </div></td><td class=\"c x2e1 y1c23 w19f h1e8\"><div class=\"t m0 xba h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">13 253 </div></td></tr><tr><td class=\"c x252 y1c24 w19d h231\"><div class=\"t m0 x75 h227 y1653 ff3 fs2a fc1 sc0 ls0 ws0\">Chiffre d'affaires </div></td><td class=\"c x2e0 y1c24 w19e h231\"><div class=\"t m0 xe5 h227 y1653 ff3 fs2a fc1 sc0 ls0 ws0\">198 024 </div></td><td class=\"c x2e1 y1c24 w19f h231\"><div class=\"t m0 xe5 h227 y1653 ff3 fs2a fc1 sc0 ls0 ws0\">183 447 </div></td></tr></table>Le <span class=\"_ _f\"> </span>chiffre <span class=\"_ _f\"> </span>d\u2019affaires <span class=\"_ _f\"> </span>r\u00e9current  du <span class=\"_ _11\"> </span>Gr<span class=\"_ _1\"></span>oupe  est <span class=\"_ _f\"> </span>une  mesure <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e  performance  non <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>\u00e9finie  dans <span class=\"_ _11\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _12\"> </span>norm<span class=\"_ _1\"></span>es comptables <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u00e9finie <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>Groupe <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>\u00e9ta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>compos<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _1\"></span>des <span class=\"_ _b\"></span>contrats <span class=\"_ _1\"></span>d\u2019<span class=\"_ _1\"></span>abonnements <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>typ<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>SaaS, Maintenance, <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>\u00ab<span class=\"ff1\"> </span>Subscription <span class=\"_ _16\"></span>support<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00bb, <span class=\"_ _16\"></span>ains<span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>que <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>ventes <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>licences<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>annuelles <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>presta<span class=\"_ _1\"></span>tions <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> services de type \u00ab<span class=\"ff1\"> </span>Evo<span class=\"_ _1\"></span>lutive<span class=\"_ _1\"></span><span class=\"ff1\"> </span>support \u00bb.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _0\"></span>montant de<span class=\"_ _0\"></span> chif<span class=\"_ _0\"></span>fre d\u2019af<span class=\"_ _0\"></span>faires r\u00e9current <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>de 179 <span class=\"_ _0\"></span>707 <span class=\"_ _0\"></span>milliers <span class=\"_ _0\"></span>d\u2019euros pour <span class=\"_ _0\"></span>l\u2019exercice 2025 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>162 728 <span class=\"_ _0\"></span>milliers d\u2019euros <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>l\u2019exercice <span class=\"_ _16\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _16\"></span>repr\u00e9sentant <span class=\"_ _16\"></span>respective<span class=\"_ _1\"></span>ment <span class=\"_ _16\"></span><span class=\"lsc\">90</span>,7% <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>88,7% <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>chiffre <span class=\"_ _16\"></span>d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>deux ann\u00e9es pr\u00e9sent\u00e9es.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>A <span class=\"_ _1\"></span><span class=\"ls0\">l\u2019exception du chi<span class=\"_ _0\"></span>ffre d\u2019affaires <span class=\"_ _0\"></span>relatif aux ventes <span class=\"_ _0\"></span>de licences annuelles et <span class=\"_ _0\"></span>perp\u00e9tuelles, le chif<span class=\"_ _0\"></span>fre d\u2019affaires <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>t </span>principalement reco<span class=\"_ _1\"></span>nnu \u00e0 l\u2019avancem<span class=\"_ _1\"></span>ent.<span class=\"ff1\"> </span>6.2 Chiffre d\u2019affaires p<span class=\"_ _1\"></span>ar r\u00e9gion<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les montants du chiffre <span class=\"_ _0\"></span>d\u2019affaires par r\u00e9gion dans les tableaux suivants sont bas\u00e9s sur l\u2019adresse de facturation des clients.<span class=\"ff1\"> </span>Les <span class=\"_ _4\"></span>r\u00e9gions <span class=\"_ _16\"></span>figurant <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>le <span class=\"_ _4\"></span>tableau <span class=\"_ _16\"></span>ci<span class=\"_ _1\"></span>-dessous <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>les <span class=\"_ _4\"></span>suivantes <span class=\"_ _16\"></span>: <span class=\"_ _4\"> </span>Europe, <span class=\"_ _b\"></span>Am\u00e9rique <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>Nord <span class=\"_ _16\"></span>et <span class=\"_ _4\"> </span>\u00ab <span class=\"_ _b\"></span>AP<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>C et<span class=\"ff1 ls0\"> <span class=\"ff4\">Reste du monde</span> <span class=\"_ _1\"></span></span>\u00bb.<span class=\"ff1 ls0\"> </span><table class=\"s w385 h35f\" id=\"_c51a4758-571e-4921-9b1e-106dd53eb3da\"><tr><td class=\"c x252 y1c25 w1a0 he\"><div class=\"t m0 x75 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1c25 w1a1 he\"><div class=\"t m0 x80 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e1 y1c25 w1a2 he\"><div class=\"t m0 x80 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c26 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Europe </div></td><td class=\"c x2e2 y1c26 w1a1 h229\"><div class=\"t m0 xa1 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">96 490 </div></td><td class=\"c x2e1 y1c26 w1a2 h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">87 236 </div></td></tr><tr><td class=\"c x252 y1c27 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Am\u00e9rique du Nord </div></td><td class=\"c x2e2 y1c27 w1a1 h1e8\"><div class=\"t m0 xa1 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">85 155 </div></td><td class=\"c x2e1 y1c27 w1a2 h1e8\"><div class=\"t m0 xba h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">80 318 </div></td></tr><tr><td class=\"c x252 y1c28 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">APAC et reste du mon<span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> </div></td><td class=\"c x2e2 y1c28 w1a1 h229\"><div class=\"t m0 xa1 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">16 379 </div></td><td class=\"c x2e1 y1c28 w1a2 h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">15 892 </div></td></tr><tr><td class=\"c x252 y1c29 w1a0 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Chiffre d'affaires </div></td><td class=\"c x2e2 y1c29 w1a1 h1e8\"><div class=\"t m0 x0 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">198 024 </div></td><td class=\"c x2e1 y1c29 w1a2 h1e8\"><div class=\"t m0 xe5 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">183 447 </div></td></tr></table>Sur <span class=\"_ _0\"></span>l\u2019exercice <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>49% du <span class=\"_ _0\"></span>chif<span class=\"_ _0\"></span>fre d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>relatif <span class=\"_ _0\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9gion <span class=\"_ _0\"></span>Europe, <span class=\"_ _0\"></span>dont 19%<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>France, <span class=\"_ _0\"></span>43% <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9gion<span class=\"_ _1\"></span> Am\u00e9rique du Nord, do<span class=\"_ _1\"></span>nt 40% aux <span class=\"_ _1\"></span>Etats-Unis <span class=\"_ _1\"></span>et 8% \u00e0 l<span class=\"_ _1\"></span>a r\u00e9gion \u00ab <span class=\"_ _0\"></span>AP<span class=\"_ _2\"></span>AC et res<span class=\"_ _1\"></span>te du monde <span class=\"_ _1\"></span>\u00bb.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Sur <span class=\"_ _0\"></span>l\u2019exercice <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>48% du <span class=\"_ _0\"></span>chif<span class=\"_ _0\"></span>fre d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>relatif <span class=\"_ _0\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9gion <span class=\"_ _0\"></span>Europe, <span class=\"_ _0\"></span>dont 17% <span class=\"_ _2\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>France, <span class=\"_ _0\"></span>44% <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9gion<span class=\"_ _1\"></span> Am\u00e9rique du Nord, do<span class=\"_ _1\"></span>nt 40% aux E<span class=\"_ _1\"></span>tats-Unis <span class=\"_ _1\"></span>et 9% \u00e0 l<span class=\"_ _1\"></span>a r\u00e9gion \u00ab<span class=\"ff1\"> </span>A<span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AC et res<span class=\"_ _1\"></span>te du monde<span class=\"ff1\"> <span class=\"_ _1\"></span></span><span class=\"ls4\">\u00bb.<span class=\"_ _245\"> </span></span>20.1 D\u00e9tail du poste Cr<span class=\"_ _1\"></span>\u00e9ances clients <span class=\"_ _1\"></span>et actifs sur con<span class=\"_ _1\"></span>trats<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3a8 h388\" id=\"_b82cd455-adc8-4e9a-af34-ec09906ef22c\"><tr><td class=\"c x252 y1da0 w1a0 he0\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1da0 w1a3 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1da0 w1a3 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1da1 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances clients </div></td><td class=\"c x2e2 y1da1 w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">48 616 </div></td><td class=\"c x2e3 y1da1 w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">45 991 </div></td></tr><tr><td class=\"c x252 y1da2 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation des cr\u00e9a<span class=\"_ _0\"></span>nces clients </div></td><td class=\"c x2e2 y1da2 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(2 521) </div></td><td class=\"c x2e3 y1da2 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(2 326) </div></td></tr><tr><td class=\"c x252 y1da3 w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Cr\u00e9ances clients n<span class=\"_ _0\"></span>ettes </div></td><td class=\"c x2e2 y1da3 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">46 095 </div></td><td class=\"c x2e3 y1da3 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">43 665 </div></td></tr><tr><td class=\"c x252 y1da4 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Actifs sur contrats </div></td><td class=\"c x2e2 y1da4 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">10 945 </div></td><td class=\"c x2e3 y1da4 w1a3 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">8 581 </div></td></tr><tr><td class=\"c x252 y1da5 w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total cr\u00e9ances client<span class=\"_ _0\"></span>s et actifs sur contrats </div></td><td class=\"c x2e2 y1da5 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">57 040 </div></td><td class=\"c x2e3 y1da5 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">52 246 </div></td></tr></table>T<span class=\"_ _9\"></span>ous <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>actifs <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>31<span class=\"_ _1\"></span><span class=\"ff1\"> </span>d\u00e9ce<span class=\"_ _1\"></span>mbre <span class=\"_ _16\"></span>2024 <span class=\"_ _16\"></span>ont <span class=\"_ _16\"></span>\u00e9t\u00e9<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>reclass\u00e9s <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>cr\u00e9ances <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>cours<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de l\u2019exercice 2025, <span class=\"_ _1\"></span>le droit \u00e0 une contrepart<span class=\"_ _1\"></span>ie devenant in<span class=\"_ _1\"></span>conditionnel.<span class=\"_ _245\"> </span>Note 21.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Autres cr\u00e9ance<span class=\"_ _1\"></span>s et actifs <span class=\"_ _1\"></span>courants et autre<span class=\"_ _1\"></span>s actifs no<span class=\"_ _1\"></span>n courants <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Autres cr\u00e9ances et a<span class=\"_ _1\"></span>ctifs courants<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>courants <span class=\"_ _0\"></span>sont ma<span class=\"_ _0\"></span>jorit<span class=\"_ _1\"></span>airement <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>cr\u00e9ances <span class=\"_ _0\"></span>d\u2019exploit<span class=\"_ _1\"></span>ation <span class=\"_ _0\"></span>valoris\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>inale.<span class=\"_ _245\"> </span> Elles <span class=\"_ _0\"></span>sont, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>as <span class=\"_ _0\"></span>\u00e9ch\u00e9ant, <span class=\"_ _0\"></span>d\u00e9pr\u00e9ci\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>voie <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>provision <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>tenir <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>diffi<span class=\"_ _0\"></span>cu<span class=\"_ _1\"></span>lt\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>recouvrement<span class=\"_ _245\"> </span> auxquelles elles sont sus<span class=\"_ _1\"></span>ceptibles de d<span class=\"_ _1\"></span>onner lieu.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Commissions sur vente<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>dispose de <span class=\"_ _0\"></span>plusieurs <span class=\"_ _0\"></span>types de<span class=\"_ _0\"></span> pl<span class=\"_ _0\"></span>ans relatifs <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9mun\u00e9ration variable <span class=\"_ _0\"></span>pay\u00e9e <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>personnel interne<span class=\"_ _245\"> </span> de <span class=\"_ _4\"></span>ventes. <span class=\"_ _16\"></span>Certa<span class=\"_ _1\"></span>ins <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>co\u00fbts <span class=\"_ _4\"></span>constituant <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>\u00fbts <span class=\"_ _4\"></span>marginaux <span class=\"_ _4\"></span>d\u2019obtention <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>renouvellement <span class=\"_ _4\"> </span>des<span class=\"_ _245\"> </span> contrats <span class=\"_ _0\"></span>et conform\u00e9ment \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>norme <span class=\"ff7\">IFRS 15 <span class=\"_ _0\"></span>Produits des <span class=\"_ _0\"></span>activit\u00e9s ordinaires <span class=\"_ _0\"></span>tir\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>trats <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>lus avec<span class=\"_ _245\"> </span></span><span class=\"ff7\"> </span>des clients<span class=\"ff4\">, <span class=\"_ _0\"></span>ils sont comptabilis\u00e9s \u00e0 l\u2019actif <span class=\"_ _0\"></span>si deux conditions sont <span class=\"_ _0\"></span>remplies<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: ils <span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>\u2019auraient pas <span class=\"_ _0\"></span>\u00e9t\u00e9 encourus si<span class=\"_ _245\"> </span></span><span class=\"ff4\"> </span>le contrat n\u2019avait pas \u00e9t\u00e9<span class=\"_ _1\"></span> obtenu et ils sont<span class=\"_ _1\"></span> recouvrables.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _14\"> </span>commissi<span class=\"_ _1\"></span>ons <span class=\"_ _14\"> </span>ca<span class=\"_ _1\"></span>pitalis\u00e9es <span class=\"_ _14\"> </span>sont<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>amort<span class=\"_ _1\"></span>ies <span class=\"_ _14\"> </span>g\u00e9n<span class=\"_ _1\"></span>\u00e9ralement <span class=\"_ _14\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _14\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>p\u00e9rio<span class=\"_ _1\"></span>de <span class=\"_ _14\"> </span>de <span class=\"_ _15\"> </span>trois <span class=\"_ _14\"> </span>a<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span><span class=\"ff1\"> </span>; <span class=\"_ _14\"> </span>certa<span class=\"_ _1\"></span>ines<span class=\"_ _245\"> </span> commissions relatives <span class=\"_ _0\"></span>\u00e0 des contrats <span class=\"_ _0\"></span>significatifs peuvent <span class=\"_ _0\"></span>\u00eatre amorties sur <span class=\"_ _0\"></span>une dur\u00e9e <span class=\"_ _0\"></span>de quatre <span class=\"_ _0\"></span>ou cinq <span class=\"_ _0\"></span>ans.<span class=\"_ _b\"></span><span class=\"ffd\"> </span><table class=\"s w3e8 h38f\" id=\"_a1caeeaf-8ab0-4cda-846b-77f549786e28\"><tr><td class=\"c x252 y1dcf w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dcf w1a6 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1dcf w1a3 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dd0 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- non courant </div></td><td class=\"c x311 y1dd0 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd0 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd1 w1a9 h1bd\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres actifs non<span class=\"_ _0\"></span> courants </div></td><td class=\"c x311 y1dd1 w1a6 h1bd\"><div class=\"t m0 x44 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd1 w1a3 h1bd\"><div class=\"t m0 xb3 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd2 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances fiscales et s<span class=\"_ _0\"></span>ociales </div></td><td class=\"c x311 y1dd2 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 639 </div></td><td class=\"c x2e3 y1dd2 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 535 </div></td></tr><tr><td class=\"c x252 y1dd3 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4t courant </div></td><td class=\"c x311 y1dd3 w1a6 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">724 </div></td><td class=\"c x2e3 y1dd3 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">213 </div></td></tr><tr><td class=\"c x252 y1dd4 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances </div></td><td class=\"c x311 y1dd4 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">4 067 </div></td><td class=\"c x2e3 y1dd4 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 124 </div></td></tr><tr><td class=\"c x252 y1dd5 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Charges constat\u00e9es d'<span class=\"_ _0\"></span>avance </div></td><td class=\"c x311 y1dd5 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">2 425 </div></td><td class=\"c x2e3 y1dd5 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">3 354 </div></td></tr><tr><td class=\"c x252 y1dd6 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- courant </div></td><td class=\"c x311 y1dd6 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 287 </div></td><td class=\"c x2e3 y1dd6 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 488 </div></td></tr><tr><td class=\"c x252 y1dd7 w1a9 h26e\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs financiers </div></td><td class=\"c x311 y1dd7 w1a6 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 421 </div></td><td class=\"c x2e3 y1dd7 w1a3 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">2 057 </div></td></tr><tr><td class=\"c x252 y1dd8 w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres cr\u00e9ance<span class=\"_ _0\"></span>s et actifs courants </div></td><td class=\"c x311 y1dd8 w1a6 h26d\"><div class=\"t m0 xbe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">17 563 </div></td><td class=\"c x2e3 y1dd8 w1a3 h26d\"><div class=\"t m0 x2 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">15 772 </div></td></tr></table>Les cr\u00e9ances fiscales et<span class=\"_ _1\"></span> sociales compren<span class=\"_ _1\"></span>nent essenti<span class=\"_ _1\"></span>ellement la TV<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span> r\u00e9cup\u00e9rable.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _3\"> </span>autres <span class=\"_ _3\"> </span>cr\u00e9ances <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>omprenne<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>pri<span class=\"_ _1\"></span>ncipalement, <span class=\"_ _3\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>2025, <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>ava<span class=\"_ _1\"></span>nces <span class=\"_ _3\"> </span>fourni<span class=\"_ _1\"></span>sseurs <span class=\"_ _3\"> </span>pour <span class=\"_ _3\"> </span>3 <span class=\"_ _3\"> </span>21<span class=\"_ _1\"></span>2 <span class=\"_ _3\"> </span>milliers<span class=\"_ _1\"></span> d\u2019euros et l<span class=\"_ _0\"></span>e Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") <span class=\"_ _0\"></span>\u00e0 recevoir pour 582 <span class=\"_ _0\"></span>milliers<span class=\"_ _1\"></span> d\u2019euros et <span class=\"_ _0\"></span>en 2024, le <span class=\"_ _0\"></span>Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") \u00e0 recev<span class=\"_ _1\"></span>oir pour 1 <span class=\"_ _1\"></span>616 milliers d\u2019eur<span class=\"_ _1\"></span>os.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les autres actifs financ<span class=\"_ _1\"></span>iers corr<span class=\"_ _1\"></span>espondent \u00e0 des compt<span class=\"_ _1\"></span>es \u00e0 termes de pl<span class=\"_ _1\"></span>us de 3 mois \u00e0 l\u2019orig<span class=\"_ _1\"></span>ine.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les variations relatives a<span class=\"_ _1\"></span>ux commissions sur v<span class=\"_ _1\"></span>entes s\u2019ex<span class=\"_ _1\"></span>pliquent de la man<span class=\"_ _1\"></span>i\u00e8re suivante<span class=\"_ _b\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3e7 h38e\" id=\"_ff01fd86-9082-4be1-878e-2d8488bd5c93\"><tr><td class=\"c x252 y1dc7 w1b1 h26f\"><div class=\"t m0 x75 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dc7 w1a6 h26f\"><div class=\"t m0 xe h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x261 y1dc7 w1a3 h26f\"><div class=\"t m0 xe h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dc8 w1b1 h270\"><div class=\"t m0 x75 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">Commissions capitalis\u00e9<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x18a h23b y178e ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x100 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier </div></td><td class=\"c x311 y1dc8 w1a6 h270\"><div class=\"t m0 x44 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">2 440 </div></td><td class=\"c x261 y1dc8 w1a3 h270\"><div class=\"t m0 x44 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">1 967 </div></td></tr><tr><td class=\"c x252 y1dc9 w1b1 h26f\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation </div></td><td class=\"c x311 y1dc9 w1a6 h26f\"><div class=\"t m0 x44 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">2 413 </div></td><td class=\"c x261 y1dc9 w1a3 h26f\"><div class=\"t m0 x44 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">1 721 </div></td></tr><tr><td class=\"c x252 y1dca w1b1 h26f\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Amortissements </div></td><td class=\"c x311 y1dca w1a6 h26f\"><div class=\"t m0 x2 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(1 900) </div></td><td class=\"c x261 y1dca w1a3 h26f\"><div class=\"t m0 x2 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(1 386) </div></td></tr><tr><td class=\"c x252 y1dcb w1b1 h271\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x311 y1dcb w1a6 h271\"><div class=\"t m0 x11b h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(301) </div></td><td class=\"c x261 y1dcb w1a3 h271\"><div class=\"t m0 xb3 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">139 </div></td></tr><tr><td class=\"c x252 y1dcc w1b1 h271\"><div class=\"t m0 x75 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">Commissions capitalis\u00e9<span class=\"_ _0\"></span>es au 31 d\u00e9cembre </div></td><td class=\"c x311 y1dcc w1a6 h271\"><div class=\"t m0 x44 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">2 653 </div></td><td class=\"c x261 y1dcc w1a3 h271\"><div class=\"t m0 x44 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">2 440 </div></td></tr><tr><td class=\"c x252 y1dcd w1b1 h26f\"><div class=\"t m0 xb6 h24b y109d ffb fs2a fcd sc0 ls0 ws0\">Dont commissions sur v<span class=\"_ _0\"></span>entes -<span class=\"_ _1\"></span> non courant </div></td><td class=\"c x311 y1dcd w1a6 h26f\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x261 y1dcd w1a3 h26f\"><div class=\"t m0 xb3 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dce w1b1 h271\"><div class=\"t m0 xb6 h24b y109d ffb fs2a fcd sc0 ls0 ws0\">Dont commissions sur v<span class=\"_ _0\"></span>entes -<span class=\"_ _1\"></span> courant </div></td><td class=\"c x311 y1dce w1a6 h271\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 287 </div></td><td class=\"c x261 y1dce w1a3 h271\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 488</div></td></tr></table>Note 29.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Passifs sur cont<span class=\"_ _1\"></span>rats<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Si <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>montan<span class=\"_ _1\"></span>ts <span class=\"_ _b\"></span>re\u00e7us <span class=\"_ _b\"></span>ou <span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>recevoir <span class=\"_ _b\"></span>d'un <span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>ient <span class=\"_ _1\"></span>d\u00e9p<span class=\"_ _1\"></span>assent <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>chiffre <span class=\"_ _1\"></span>d\u2019affaires <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontrat, <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>assif <span class=\"_ _b\"></span>sur<span class=\"_ _245\"> </span> contrat est comptabilis\u00e9<span class=\"_ _1\"></span>.  <span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>passifs <span class=\"_ _b\"></span>rela<span class=\"_ _1\"></span>tifs <span class=\"_ _b\"></span>aux <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontrats <span class=\"_ _b\"></span>refl\u00e8tent <span class=\"_ _b\"></span>pr<span class=\"_ _1\"></span>incipalement <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>factures <span class=\"_ _b\"></span>dues <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>paiements <span class=\"_ _b\"></span>re\u00e7us <span class=\"_ _16\"></span>avant <span class=\"_ _1\"></span>la<span class=\"_ _245\"> </span> comptabilisation <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>chiffre <span class=\"_ _16\"></span>d\u2019affaires. <span class=\"_ _16\"></span>Les<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>passifs <span class=\"_ _4\"> </span>sur <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontrats <span class=\"_ _16\"></span>sont <span class=\"_ _4\"></span>d\u00e9boucl\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _4\"></span>fur <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"> </span>mesure <span class=\"_ _16\"></span>que <span class=\"_ _4\"></span>les<span class=\"_ _245\"> </span> obligations de perfor<span class=\"_ _1\"></span>mance corresponda<span class=\"_ _1\"></span>ntes son<span class=\"_ _1\"></span>t satisfaites<span class=\"_ _1\"></span><span class=\"ffa\">.</span><span class=\"ffa\"><span class=\"ffd\"> </span></span><table class=\"s w3d4 h398\" id=\"_014ec794-9d54-471c-8ab1-4676b0a0bc99\"><tr><td class=\"c x252 y1e36 w1a0 he0\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1e36 w1a8 he0\"><div class=\"t m0 x1b h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x261 y1e36 w1a6 he0\"><div class=\"t m0 xbb h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1e37 w1a0 h287\"><div class=\"t m0 x75 h228 y17d1 ff1 fs2a fc0 sc0 ls0 ws0\">Passifs sur contrats </div></td><td class=\"c x2e2 y1e37 w1a8 h287\"><div class=\"t m0 x2 h228 y17d1 ff1 fs2a fc0 sc0 ls0 ws0\">45 358 </div></td><td class=\"c x261 y1e37 w1a6 h287\"><div class=\"t m0 xbe h228 y17d1 ff1 fs2a fc0 sc0 ls0 ws0\">40 164 </div></td></tr><tr><td class=\"c x252 y1e38 w1a0 h288\"><div class=\"t m0 x75 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">Total passifs sur contr<span class=\"_ _0\"></span>ats </div></td><td class=\"c x2e2 y1e38 w1a8 h288\"><div class=\"t m0 x2 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">45 358 </div></td><td class=\"c x261 y1e38 w1a6 h288\"><div class=\"t m0 xbe h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">40 164 </div></td></tr></table>Les passifs sur contr<span class=\"_ _1\"></span>ats concernent princ<span class=\"_ _1\"></span>ipalement les<span class=\"_ _1\"></span> contrats d\u2019abonneme<span class=\"_ _1\"></span>nt factur\u00e9s d'avance<span class=\"_ _1\"></span>.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>La <span class=\"_ _b\"></span>contrepart<span class=\"_ _1\"></span>ie <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ces <span class=\"_ _16\"></span>montants <span class=\"_ _b\"></span>relatifs <span class=\"_ _16\"></span>aux <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontrats <span class=\"_ _16\"></span>d\u2019abonnement <span class=\"_ _b\"></span>factur\u00e9s <span class=\"_ _16\"></span>d\u2019avance <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>aux <span class=\"_ _1\"></span>autres<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>reven<span class=\"_ _1\"></span>us diff\u00e9r\u00e9s <span class=\"_ _16\"></span>non <span class=\"_ _4\"> </span>encore <span class=\"_ _4\"> </span>encaiss\u00e9s <span class=\"_ _4\"> </span>figure <span class=\"_ _16\"></span>to<span class=\"_ _1\"></span>utes <span class=\"_ _4\"></span>taxes <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>omprises <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>poste <span class=\"_ _4\"> </span>\u00ab <span class=\"_ _4\"></span>Cr\u00e9ances <span class=\"_ _4\"></span>clients <span class=\"_ _16\"></span>et <span class=\"_ _4\"> </span>actifs <span class=\"_ _4\"> </span>sur contrats \u00bb de l\u2019actif de l<span class=\"_ _1\"></span>\u2019\u00e9tat de la situat<span class=\"_ _1\"></span>ion financi\u00e8re d\u00e9cr<span class=\"_ _1\"></span>it en note 20.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le  d\u00e9lai <span class=\"_ _f\"> </span>d\u2019apurement  des  passifs  sur  contrats  est <span class=\"_ _11\"> </span>d\u2019un  an  maximum  pour  la <span class=\"_ _f\"> </span>majorit\u00e9  des  contrats. <span class=\"_ _f\"> </span>En l\u2019occurrence, la major<span class=\"_ _1\"></span>it\u00e9 des pass<span class=\"_ _1\"></span>ifs sur contrats au 31 d\u00e9cem<span class=\"_ _1\"></span>bre 202<span class=\"_ _1\"></span>4 ont <span class=\"_ _1\"></span>\u00e9t\u00e9 reconnus sur <span class=\"_ _1\"></span>l\u2019exercice 202<span class=\"_ _1\"></span>5.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-350": {
   "value": "Note 6.<span class=\"ff6\"> <span class=\"_ _bb\"> </span></span>Chif<span class=\"_ _1\"></span>fre d\u2019affaires<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Le <span class=\"_ _0\"></span>ch<span class=\"_ _1\"></span>iffre <span class=\"_ _0\"></span>d\u2019affaires doit <span class=\"_ _0\"></span>\u00eatre<span class=\"_ _1\"></span> reconnu <span class=\"_ _0\"></span>de mani\u00e8re \u00e0 <span class=\"_ _0\"></span>trad<span class=\"_ _1\"></span>uire le <span class=\"_ _0\"></span>transfert du contr\u00f4le des <span class=\"_ _0\"></span>biens<span class=\"_ _1\"></span> ou <span class=\"_ _0\"></span>des services promis au client pour l<span class=\"_ _1\"></span>e montant de co<span class=\"_ _1\"></span>ntrepartie au<span class=\"_ _1\"></span>quel le Groupe s\u2019a<span class=\"_ _1\"></span>ttend \u00e0 <span class=\"_ _1\"></span>avoir <span class=\"_ _1\"></span>droit en \u00e9change.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>a.<span class=\"ff6 ls0\"> <span class=\"_ _e\"> </span><span class=\"ff2\">Principes g<span class=\"_ _1\"></span>\u00e9n\u00e9raux<span class=\"_ _1\"></span><span class=\"ff3\"> </span></span></span>i.<span class=\"ff9 ls0\"> <span class=\"_ _c6\"> </span><span class=\"ff4\">Identification du contr<span class=\"_ _1\"></span>at conclu avec l<span class=\"_ _1\"></span>e client<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>La <span class=\"_ _16\"></span>comptabilisation <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>produits <span class=\"_ _16\"></span>d'un <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _16\"></span>ou <span class=\"_ _16\"></span>d'un <span class=\"_ _16\"></span>groupe <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>doit <span class=\"_ _16\"></span>r\u00e9pondre <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>inq <span class=\"_ _16\"></span>crit\u00e8res <span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>le contrat <span class=\"_ _16\"></span>doit <span class=\"_ _16\"></span>avoir <span class=\"_ _16\"></span>une <span class=\"_ _16\"></span>substance <span class=\"_ _16\"></span>commerc<span class=\"_ _1\"></span>iale <span class=\"_ _16\"></span>(g\u00e9n\u00e9ration <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>flux <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>futurs<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>groupe), <span class=\"_ _16\"></span>les parties <span class=\"_ _1\"></span>doivent<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>avoir <span class=\"_ _b\"></span>appr<span class=\"_ _1\"></span>ouv\u00e9 <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>contrat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>sont <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>gag\u00e9es <span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>respect<span class=\"_ _1\"></span>er <span class=\"_ _b\"></span>leurs <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>bligations <span class=\"_ _b\"></span>respectives, <span class=\"_ _b\"></span>les droits <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>ob<span class=\"_ _1\"></span>ligations <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>chaque <span class=\"_ _16\"></span>partie <span class=\"_ _b\"></span>sont <span class=\"_ _16\"></span>identifi\u00e9s, <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>conditions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>paiement <span class=\"_ _16\"></span>sont <span class=\"_ _b\"></span>identifiab<span class=\"_ _1\"></span>les <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>est probable que l'entit\u00e9 p<span class=\"_ _1\"></span>ercevra la contrepart<span class=\"_ _1\"></span>ie \u00e0 laquelle elle a<span class=\"_ _1\"></span>ura droit en<span class=\"_ _1\"></span> \u00e9cha<span class=\"_ _1\"></span>nge des biens ou<span class=\"_ _1\"></span> services qui seront trans<span class=\"_ _1\"></span>f\u00e9r\u00e9s <span class=\"_ _1\"></span>au cli<span class=\"_ _1\"></span>ent (<span class=\"_ _1\"></span>c'est<span class=\"_ _1\"></span>-\u00e0-dire, <span class=\"_ _1\"></span>le c<span class=\"_ _1\"></span>lient a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>capacit\u00e9 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>l'intention <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>payer <span class=\"_ _1\"></span>ce mont<span class=\"_ _1\"></span>ant en<span class=\"_ _1\"></span> \u00e9chang<span class=\"_ _1\"></span>e des biens et services<span class=\"_ _1\"></span> fournis).<span class=\"_ _1\"></span><span class=\"ff1\"> </span>ii.<span class=\"ff9 ls0\"> <span class=\"_ _c6\"> </span><span class=\"ff4\">Identif<span class=\"_ _1\"></span>ication des obligat<span class=\"_ _1\"></span>ions de prestations<span class=\"_ _1\"></span> incluses dans le c<span class=\"_ _1\"></span>ontrat<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>Une obligation de perform<span class=\"_ _1\"></span>ance est une prom<span class=\"_ _1\"></span>esse, dans un contrat avec un c<span class=\"_ _1\"></span>lient, de transf\u00e9rer des prod<span class=\"_ _1\"></span>uits ou des <span class=\"_ _0\"></span>serv<span class=\"_ _1\"></span>ices, distincte des au<span class=\"_ _0\"></span>tres promesses du contrat. Un <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>trat ou <span class=\"_ _0\"></span>un regroupeme<span class=\"_ _1\"></span>nt de <span class=\"_ _0\"></span>contr<span class=\"_ _1\"></span>ats peut comprendre u<span class=\"_ _1\"></span>ne ou <span class=\"_ _1\"></span>plusieu<span class=\"_ _1\"></span>rs obligations<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>prestations<span class=\"_ _1\"></span><span class=\"ff1\"> </span>: prestat<span class=\"_ _1\"></span>ion unique <span class=\"_ _1\"></span>ou c<span class=\"_ _1\"></span>ontrat \u00e0<span class=\"_ _1\"></span> \u00e9l\u00e9ments <span class=\"_ _1\"></span>multip<span class=\"_ _1\"></span>les. Une obligation de presta<span class=\"_ _1\"></span>tion doit \u00eatre distin<span class=\"_ _1\"></span>gu\u00e9e des autres<span class=\"_ _1\"></span> \u00e0 deux conditions<span class=\"_ _b\"></span><span class=\"ff1\"> </span><span class=\"ls11\">: </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le bien ou le service sous-j<span class=\"_ _1\"></span>acent doit tout d\u2019abord \u00eatre distinct dans l\u2019abso<span class=\"_ _1\"></span>lu<span class=\"ff1\"> </span>: <span class=\"_ _1\"></span>il peut \u00eatre vendu seul </span></span>ou le client peut en tir<span class=\"_ _1\"></span>er b\u00e9n\u00e9fice au moye<span class=\"_ _1\"></span>n de ressou<span class=\"_ _1\"></span>rces facilement dispon<span class=\"_ _1\"></span>ibles sur le <span class=\"_ _1\"></span>march\u00e9. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le <span class=\"_ _1\"></span>bien <span class=\"_ _1\"></span>ou <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>serv<span class=\"_ _1\"></span>ice <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>aussi <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _1\"></span>disti<span class=\"_ _1\"></span>nct <span class=\"_ _1\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>cadre <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>contrat <span class=\"_ _b\"></span>ce <span class=\"_ _b\"></span>qui <span class=\"_ _1\"></span>n\u00e9ces<span class=\"_ _1\"></span>site <span class=\"_ _1\"></span>d\u2019analyser <span class=\"_ _b\"></span>la </span></span>relation de <span class=\"_ _0\"></span>transformat<span class=\"_ _1\"></span>ion entre <span class=\"_ _0\"></span>les diff\u00e9rents <span class=\"_ _0\"></span>biens et <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ervices du contrat. <span class=\"_ _0\"></span>Cette relation n\u2019existe pa<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> si <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>ien <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>service <span class=\"_ _b\"></span>cons<span class=\"_ _1\"></span>id\u00e9r\u00e9 <span class=\"_ _b\"></span>n\u2019est <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>utili<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>pr<span class=\"_ _1\"></span>oduire <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>autres <span class=\"_ _b\"></span>biens<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>serv<span class=\"_ _1\"></span>ices <span class=\"_ _1\"></span>obj<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u contrat, <span class=\"_ _b\"></span>s\u2019il <span class=\"_ _16\"></span>ne <span class=\"_ _1\"></span>vient <span class=\"_ _16\"></span>pas <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsid\u00e9rablement <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>odifier <span class=\"_ _b\"></span>ou<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>adapter <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>autre <span class=\"_ _16\"></span>bien <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>u <span class=\"_ _16\"></span>service <span class=\"_ _1\"></span>prom<span class=\"_ _1\"></span>is <span class=\"_ _b\"></span>au<span class=\"_ _1\"></span> contrat, s\u2019il n\u2019est pas \u00e9troitement li\u00e9 ou fortement d\u00e9p<span class=\"_ _1\"></span>endant des autres biens ou s<span class=\"_ _1\"></span>ervices promis au contrat.<span class=\"ff1\"> </span>iii.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>D\u00e9termination du prix <span class=\"_ _1\"></span>de transaction d<span class=\"_ _1\"></span>u contrat<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Une <span class=\"_ _4\"> </span>fois <span class=\"_ _4\"> </span>l\u2019existence <span class=\"_ _4\"> </span>du <span class=\"_ _3\"> </span>contrat <span class=\"_ _4\"> </span>valid\u00e9<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>diff\u00e9rentes <span class=\"_ _4\"> </span>obl<span class=\"_ _1\"></span>igations <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>prestat<span class=\"_ _1\"></span>ions <span class=\"_ _4\"> </span>identifi\u00e9es, <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>prix <span class=\"_ _4\"> </span>de transaction <span class=\"_ _1\"></span>du c<span class=\"_ _1\"></span>ontrat <span class=\"_ _1\"></span>doit <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>d\u00e9termin\u00e9, <span class=\"_ _b\"></span>puis <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>r\u00e9partition <span class=\"_ _1\"></span>entre <span class=\"_ _b\"></span>les diff\u00e9rentes <span class=\"_ _1\"></span>obligatio<span class=\"_ _1\"></span>ns <span class=\"_ _1\"></span>de pr<span class=\"_ _1\"></span>estations r\u00e9alis\u00e9e. <span class=\"ff1\"> </span>Le <span class=\"_ _0\"></span>prix de <span class=\"_ _0\"></span>transaction du <span class=\"_ _0\"></span>contrat peut i<span class=\"_ _0\"></span>nc<span class=\"_ _1\"></span>lure <span class=\"_ _0\"></span>des contreparties <span class=\"_ _0\"></span>vari<span class=\"_ _1\"></span>ables qui<span class=\"_ _0\"></span> prennent g\u00e9n\u00e9ralement la <span class=\"_ _0\"></span>forme de <span class=\"_ _16\"></span>remises, <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>rabais, <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>p\u00e9nalit\u00e9s <span class=\"_ _16\"></span>ou <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019inverse <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>bonus <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>euvent <span class=\"_ _16\"></span>\u00eatre <span class=\"_ _16\"></span>conditionn\u00e9es <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>r\u00e9al<span class=\"_ _1\"></span>isation d\u2019\u00e9v\u00e9nements <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>projet. <span class=\"_ _4\"></span>Il<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>peut <span class=\"_ _16\"></span>auss<span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>i<span class=\"_ _1\"></span>nclure <span class=\"_ _4\"></span>une <span class=\"_ _16\"></span>composan<span class=\"_ _1\"></span>te <span class=\"_ _16\"></span>f<span class=\"_ _1\"></span>inanci\u00e8re <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ignificative <span class=\"_ _4\"></span>ou <span class=\"_ _16\"></span>une <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontrepartie payable au client. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>La <span class=\"_ _0\"></span>contrepartie<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>variab<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>n\u2019e<span class=\"_ _1\"></span>st <span class=\"_ _0\"></span>prise en <span class=\"_ _0\"></span>compte \u00e0 <span class=\"_ _0\"></span>l\u2019origine du <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>qu\u2019\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>hauteur du <span class=\"_ _0\"></span>montant<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>pour lequel <span class=\"_ _0\"></span>il est hautement <span class=\"_ _3\"> </span>probab<span class=\"_ _1\"></span>le <span class=\"_ _3\"> </span>qu\u2019il <span class=\"_ _11\"> </span>n\u2019existera <span class=\"_ _4\"> </span>pas<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>d\u2019ajust<span class=\"_ _1\"></span>ement <span class=\"_ _3\"> </span>significa<span class=\"_ _1\"></span>tif <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>ba<span class=\"_ _1\"></span>isse <span class=\"_ _3\"> </span>du <span class=\"_ _3\"> </span>revenu <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _3\"> </span>les <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>\u00e9riodes suivantes <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>si <span class=\"_ _16\"></span>elle <span class=\"_ _16\"></span>n<span class=\"_ _1\"></span>\u2019est <span class=\"_ _16\"></span>pas <span class=\"_ _16\"></span>conditi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>n\u00e9e <span class=\"_ _16\"></span>par <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>\u00e9<span class=\"_ _1\"></span>v\u00e9nements <span class=\"_ _16\"></span>ext\u00e9rie<span class=\"_ _1\"></span>urs <span class=\"_ _16\"></span>hors <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>contr<span class=\"_ _1\"></span>\u00f4le <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>soci\u00e9t\u00e9.<span class=\"_ _1\"></span> Cette <span class=\"_ _16\"></span>contrepartie<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>variable <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>r\u00e9partie<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>obligat<span class=\"_ _1\"></span>ions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>prestations<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>prorata <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>leur <span class=\"_ _16\"></span>prix <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>vente sp\u00e9cifique respectif s<span class=\"_ _1\"></span>i elle ne peut pas<span class=\"_ _1\"></span> \u00eatre allou\u00e9e diff\u00e9remment. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>iv.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>Allocation du prix d<span class=\"_ _1\"></span>e transaction aux d<span class=\"_ _1\"></span>iff\u00e9rentes obligations de prest<span class=\"_ _1\"></span>ations identifi\u00e9es<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _1\"></span>prix <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>transact<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>allou\u00e9 <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>chaqu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>obligation <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>prestatio<span class=\"_ _1\"></span>ns <span class=\"_ _b\"></span>identifi\u00e9e <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _b\"></span>en proportion des<span class=\"_ _1\"></span> prix d<span class=\"_ _1\"></span>e vente <span class=\"_ _1\"></span>sp\u00e9cifiques <span class=\"_ _1\"></span>de ch<span class=\"_ _1\"></span>aque bi<span class=\"_ _1\"></span>en ou <span class=\"_ _1\"></span>service s<span class=\"_ _1\"></span>ous<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>jacent. <span class=\"_ _1\"></span>Le prix d<span class=\"_ _1\"></span>e vente <span class=\"_ _1\"></span>sp\u00e9cifique<span class=\"_ _1\"></span> est le prix <span class=\"_ _1\"></span>de l\u2019oblig<span class=\"_ _1\"></span>ation de<span class=\"_ _1\"></span> prestat<span class=\"_ _1\"></span>ion c<span class=\"_ _1\"></span>omme si <span class=\"_ _1\"></span>elle \u00e9t<span class=\"_ _1\"></span>ait vendue s\u00e9p<span class=\"_ _1\"></span>ar\u00e9ment. I<span class=\"_ _1\"></span>l s\u2019appuie g<span class=\"_ _1\"></span>\u00e9n\u00e9raleme<span class=\"_ _1\"></span>nt sur des prix catalogue, <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ur des prix de <span class=\"_ _0\"></span>transac<span class=\"_ _1\"></span>tions pass\u00e9es similaires, voire des prix <span class=\"_ _0\"></span>de march\u00e9 observables, le cas \u00e9ch\u00e9ant.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _11\"> </span>montant <span class=\"_ _11\"> </span>allou\u00e9 <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _11\"> </span>chaque <span class=\"_ _11\"> </span>obligat<span class=\"_ _1\"></span>ion <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>prestatio<span class=\"_ _1\"></span>ns <span class=\"_ _11\"> </span>identifi\u00e9e <span class=\"_ _11\"> </span>dans <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>contrat <span class=\"_ _11\"> </span>est <span class=\"_ _11\"> </span>reconn<span class=\"_ _1\"></span>u <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>chiffre d\u2019affaires lors du transfert du contr\u00f4<span class=\"_ _1\"></span>le au cl<span class=\"_ _1\"></span>ient des biens ou serv<span class=\"_ _1\"></span>ices sous<span class=\"_ _1\"></span>-jacent promis <span class=\"_ _1\"></span>au contrat.<span class=\"_ _245\"> </span>v.<span class=\"ff9 ls0\"> <span class=\"_ _c6\"> </span><span class=\"ff4\">Reconnaissance du revenu<span class=\"_ _1\"></span> </span></span>Le <span class=\"_ _15\"> </span>transfert <span class=\"_ _13\"> </span>du <span class=\"_ _15\"> </span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _13\"> </span>d\u2019un <span class=\"_ _15\"> </span>bien <span class=\"_ _13\"> </span>ou <span class=\"_ _15\"> </span>d\u2019u<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>serv<span class=\"_ _1\"></span>ice <span class=\"_ _15\"> </span>au <span class=\"_ _13\"> </span>client <span class=\"_ _15\"> </span>est <span class=\"_ _13\"> </span>r\u00e9alis\u00e9 <span class=\"_ _15\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>c<span class=\"_ _1\"></span>ontinu <span class=\"_ _15\"> </span>(impl<span class=\"_ _1\"></span>iquant <span class=\"_ _13\"> </span>la<span class=\"_ _245\"> </span>comptabilisation <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>chiffre <span class=\"_ _16\"></span>d\u2019affaires <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019avancement) <span class=\"_ _16\"></span>seulement <span class=\"_ _16\"></span>si <span class=\"_ _16\"></span>l\u2019une <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>trois<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>conditions <span class=\"_ _16\"></span>suivantes <span class=\"_ _16\"></span>est<span class=\"_ _245\"> </span>satisfaite<span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le <span class=\"_ _b\"></span>cl<span class=\"_ _1\"></span>ient <span class=\"_ _b\"></span>re\u00e7<span class=\"_ _1\"></span>oit <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>consom<span class=\"_ _1\"></span>me <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>multan\u00e9ment <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>avantages <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>pres<span class=\"_ _1\"></span>tation <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>fur <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>mesure <span class=\"_ _16\"></span>o\u00f9<span class=\"_ _245\"> </span></span></span>celle<span class=\"ff16\">\u2011</span>ci a lieu ;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">La <span class=\"_ _16\"></span>prestat<span class=\"_ _1\"></span>ion <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>r\u00e9e <span class=\"_ _16\"></span>o<span class=\"_ _1\"></span>u <span class=\"_ _16\"></span>v<span class=\"_ _1\"></span>alorise <span class=\"_ _16\"></span>un <span class=\"_ _4\"></span>actif <span class=\"_ _16\"></span>dont <span class=\"_ _4\"> </span>le <span class=\"_ _16\"></span>clien<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>obtient <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>fur <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>mesure <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span></span></span>cr\u00e9ation ou de son d<span class=\"_ _1\"></span>\u00e9veloppement ;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Si <span class=\"_ _11\"> </span>aucune <span class=\"_ _3\"> </span>des <span class=\"_ _11\"> </span>deux <span class=\"_ _11\"> </span>prem<span class=\"_ _1\"></span>i\u00e8res <span class=\"_ _11\"> </span>conditions <span class=\"_ _11\"> </span>ne <span class=\"_ _3\"> </span>pe<span class=\"_ _1\"></span>ut <span class=\"_ _11\"> </span>s\u2019appliquer<span class=\"_ _0\"></span>, <span class=\"_ _11\"> </span>le <span class=\"_ _3\"> </span>chiffre <span class=\"_ _11\"> </span>d\u2019affaires <span class=\"_ _3\"> </span>ne <span class=\"_ _11\"> </span>peut <span class=\"_ _11\"> </span>\u00eatre<span class=\"_ _245\"> </span></span></span>reconnu <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019avancem<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>l\u2019actif <span class=\"_ _1\"></span>cr\u00e9\u00e9 <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>\u2019a <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>d\u2019autre <span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>ilisation <span class=\"_ _1\"></span>alternative <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>le<span class=\"_ _245\"> </span>Groupe dispose d\u2019un <span class=\"_ _1\"></span>droit ex\u00e9cutoir<span class=\"_ _1\"></span>e \u00e0 paiement au t<span class=\"_ _1\"></span>itre<span class=\"_ _1\"></span> des trava<span class=\"_ _1\"></span>ux r\u00e9alis\u00e9s \u00e0 d<span class=\"_ _1\"></span>ate.<span class=\"_ _245\"> </span>Les <span class=\"_ _0\"></span>prestations rendues <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>encore ou <span class=\"_ _0\"></span>partiellement <span class=\"_ _0\"></span>fa<span class=\"_ _1\"></span>ctur\u00e9es fi<span class=\"_ _0\"></span>gurent au <span class=\"_ _0\"></span>bilan en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span><span class=\"ff7\">Actifs <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>contrats<span class=\"_ _1\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span>au sein<span class=\"_ _245\"> </span></span></span>du <span class=\"_ _4\"></span>po<span class=\"_ _0\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff7\">Cr\u00e9ances <span class=\"_ _16\"></span>clients <span class=\"_ _4\"> </span>et <span class=\"_ _16\"></span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontrats<span class=\"_ _1\"></span></span>. <span class=\"_ _4\"> </span>Celles <span class=\"_ _4\"></span>factur\u00e9es <span class=\"_ _16\"></span>mais <span class=\"_ _4\"> </span>non <span class=\"_ _4\"></span>encore <span class=\"_ _16\"></span>totaleme<span class=\"_ _1\"></span>nt <span class=\"_ _4\"></span>ex\u00e9cut\u00e9es<span class=\"_ _245\"> </span>figurent <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>bilan <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>oste <span class=\"_ _16\"></span><span class=\"ff7\">Passifs <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>contrats</span>. <span class=\"_ _16\"></span>Les <span class=\"_ _16\"></span>acti<span class=\"_ _0\"></span>fs <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>passifs <span class=\"_ _b\"></span>li\u00e9s <span class=\"_ _16\"></span>aux <span class=\"_ _16\"></span>contrats <span class=\"_ _b\"></span>av<span class=\"_ _1\"></span>ec <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>clients <span class=\"_ _16\"></span>sont<span class=\"_ _245\"> </span>pr\u00e9sent\u00e9s sur une bas<span class=\"_ _1\"></span>e nette pour chaq<span class=\"_ _1\"></span>ue contrat indi<span class=\"_ _1\"></span>viduel. Ces postes son<span class=\"_ _1\"></span>t pr\u00e9sent\u00e9s en not<span class=\"_ _1\"></span>es 20 et 29.<span class=\"_ _245\"> </span>vi.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>Co\u00fbts d\u2019obtention d<span class=\"_ _1\"></span>es contrats<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les co\u00fbts <span class=\"_ _0\"></span>d\u2019obtention des <span class=\"_ _0\"></span>contrats sont <span class=\"_ _0\"></span>capital<span class=\"_ _1\"></span>is\u00e9s si <span class=\"_ _0\"></span>deux conditions <span class=\"_ _0\"></span>sont remplies<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: l<span class=\"_ _0\"></span>es co\u00fbts <span class=\"_ _0\"></span>n'auraie<span class=\"_ _1\"></span>nt <span class=\"_ _0\"></span>pas<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> \u00e9t\u00e9 encourus si <span class=\"_ _0\"></span>le contrat n'avait pas \u00e9t\u00e9 obtenu et <span class=\"_ _0\"></span>ils sont recouvrables. Les commissions de vente peuvent<span class=\"_ _245\"> </span>donc <span class=\"_ _0\"></span>\u00eatre capitalis\u00e9es si <span class=\"_ _0\"></span>elles sont sp\u00e9cifiquement et <span class=\"_ _0\"></span>uniquement li\u00e9es \u00e0 <span class=\"_ _0\"></span>l'obtention d\u2019un <span class=\"_ _0\"></span>contrat et <span class=\"_ _0\"></span>si elles <span class=\"_ _0\"></span>ne<span class=\"_ _245\"> </span>sont <span class=\"_ _3\"> </span>pas <span class=\"_ _3\"> </span>accord\u00e9es <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _3\"> </span>une <span class=\"_ _3\"> </span>base <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>iscr\u00e9tionnaire. <span class=\"_ _3\"> </span>Les<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>co\u00fbts <span class=\"_ _3\"> </span>d'obtention <span class=\"_ _3\"> </span>d'u<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>contrat <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>apitalis\u00e9s <span class=\"_ _3\"> </span>et<span class=\"_ _245\"> </span>comptabilis\u00e9s <span class=\"_ _b\"></span>au <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ompte <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>m\u00eame <span class=\"_ _b\"></span>ry<span class=\"_ _1\"></span>thme <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>chiffre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019affai<span class=\"_ _1\"></span>res <span class=\"_ _b\"></span>auquel <span class=\"_ _b\"></span>ils <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>attachent. <span class=\"_ _b\"></span>Ces<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> actifs sont pr\u00e9sent\u00e9s en <span class=\"_ _1\"></span>note 21.<span class=\"_ _245\"> </span>b.<span class=\"ff6 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Ap<span class=\"_ _1\"></span>plication <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ratique <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>reconnaissance <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>reven<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>prestation<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>r\u00e9alis\u00e9es <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>Groupe<span class=\"_ _245\"> </span></span></span>Planisware pour ses c<span class=\"_ _1\"></span>lients<span class=\"_ _245\"> </span>Le <span class=\"_ _4\"> </span>chiffre <span class=\"_ _4\"> </span>d\u2019affaires <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>provie<span class=\"_ _1\"></span>nt <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>cinq <span class=\"_ _4\"> </span>acti<span class=\"_ _1\"></span>vit\u00e9s <span class=\"_ _4\"> </span>principales<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>pro<span class=\"_ _1\"></span>duits <span class=\"_ _4\"> </span>relatifs <span class=\"_ _4\"> </span>aux <span class=\"_ _3\"> </span>ventes <span class=\"_ _4\"> </span>de<span class=\"_ _245\"> </span>licences annuelles ou<span class=\"_ _0\"></span> perp\u00e9tuelles et l<span class=\"_ _0\"></span>es contrats de maintenance <span class=\"_ _0\"></span>assoc<span class=\"_ _1\"></span>i\u00e9s, les <span class=\"_ _0\"></span>produits relatifs aux <span class=\"_ _0\"></span>contrats<span class=\"_ _245\"> </span>de <span class=\"_ _12\"> </span>typ<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>\u00ab<span class=\"ff1\"> <span class=\"_ _1\"></span></span>SaaS<span class=\"ff1\"> </span>\u00bb, <span class=\"_ _14\"> </span>les <span class=\"_ _12\"> </span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>su<span class=\"_ _1\"></span>pport <span class=\"_ _14\"> </span>\u00e9volutif <span class=\"_ _14\"> </span>incluant <span class=\"_ _14\"> </span>les <span class=\"_ _12\"> </span>o<span class=\"_ _1\"></span>bligations <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>performance <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>typ<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span>\u00ab<span class=\"ff1\"> </span>Evolutive<span class=\"ff1\"> </span>\u00bb et \u00ab<span class=\"ff1\"> <span class=\"_ _1\"></span></span>Subscription<span class=\"ff1\"> <span class=\"_ _1\"></span></span>\u00bb, et les serv<span class=\"_ _1\"></span>ices relatifs au d\u00e9pl<span class=\"_ _1\"></span>oiement du logic<span class=\"_ _1\"></span>iel.<span class=\"_ _245\"> </span>D\u2019un <span class=\"_ _1\"></span>poi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>vue <span class=\"_ _b\"></span>juridi<span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>Group<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>n\u2019a <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>habitude <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>regrouper <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>diff\u00e9rents <span class=\"_ _b\"></span>services <span class=\"_ _b\"></span>propos\u00e9s<span class=\"_ _245\"> </span>au <span class=\"_ _0\"></span>client en<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>uniq<span class=\"_ _1\"></span>ue<span class=\"ff1\"> </span>; <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>mptablement, lorsque <span class=\"_ _0\"></span>Planisware vend <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mani\u00e8re concomitante di<span class=\"_ _0\"></span>ff\u00e9rents<span class=\"_ _245\"> </span>services <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>laps <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>temps <span class=\"_ _b\"></span>relativeme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ourt, <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>diff\u00e9rents <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ats <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nalys\u00e9s <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omme <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>contrat<span class=\"_ _245\"> </span>unique pour les besoi<span class=\"_ _1\"></span>ns d\u2019analyse re<span class=\"_ _1\"></span>lative \u00e0 la norme I<span class=\"_ _1\"></span>FRS 15.<span class=\"_ _245\"> </span>T<span class=\"_ _0\"></span>ypiquement, <span class=\"_ _12\"> </span>les <span class=\"_ _12\"> </span>produ<span class=\"_ _1\"></span>its <span class=\"_ _12\"> </span>et <span class=\"_ _12\"> </span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _12\"> </span>d\u00e9crits <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>-des<span class=\"_ _1\"></span>sous <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>consid<span class=\"_ _1\"></span>\u00e9r\u00e9s <span class=\"_ _12\"> </span>co<span class=\"_ _1\"></span>mme <span class=\"_ _12\"> </span>des <span class=\"_ _12\"> </span>o<span class=\"_ _1\"></span>bligations <span class=\"_ _12\"> </span>de<span class=\"_ _245\"> </span>performance <span class=\"_ _1\"></span>distinctes<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>part <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>prix <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>ansaction <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>attribu\u00e9e <span class=\"_ _1\"></span>est<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>comptabilis\u00e9<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>\u00e9par\u00e9ment.<span class=\"_ _245\"> </span>Le prix de chaque obligation de performance est ind\u00e9penda<span class=\"_ _1\"></span>nt du fait que l\u2019<span class=\"_ _0\"></span>obl<span class=\"_ _1\"></span>igation soit vendue de mani\u00e8re<span class=\"_ _245\"> </span>isol\u00e9e ou group\u00e9e, et<span class=\"_ _1\"></span> n\u00e9goci\u00e9e concomi<span class=\"_ _1\"></span>tamment ou n<span class=\"_ _1\"></span>on \u00e0 d\u2019autres obligatio<span class=\"_ _1\"></span>ns.<span class=\"_ _245\"> </span>De <span class=\"_ _0\"></span>mani\u00e8re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>g\u00e9n\u00e9rale,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>les logiciels <span class=\"_ _0\"></span>vendus<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>par le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>ne n\u00e9cessitent pas <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cr\u00e9atio<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>d\u2019un code <span class=\"_ _0\"></span>additionnel<span class=\"_ _245\"> </span>ou <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>modification <span class=\"_ _2\"></span>du<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>code <span class=\"_ _0\"></span>source <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>our <span class=\"_ _2\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ces <span class=\"_ _0\"></span>derniers <span class=\"_ _2\"></span>soie<span class=\"_ _1\"></span>nt <span class=\"_ _2\"></span>adapt\u00e9s <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>int<span class=\"_ _1\"></span>\u00e9gr\u00e9s <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _2\"></span>sein <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>l\u2019enviro<span class=\"_ _1\"></span>nnement<span class=\"_ _245\"> </span>du client, et en ce s<span class=\"_ _1\"></span>ens le Groupe ne<span class=\"_ _1\"></span> cons<span class=\"_ _1\"></span>id\u00e8re pas q<span class=\"_ _1\"></span>ue les prestations<span class=\"_ _1\"></span> de services li\u00e9es a<span class=\"_ _1\"></span>u d\u00e9ploieme<span class=\"_ _1\"></span>nt du<span class=\"_ _245\"> </span>logiciel int\u00e8grent ou modifient de mani\u00e8re significative le logiciel adjacent au sens de la norme IFRS 15 (qu\u2019il<span class=\"_ _245\"> </span>soit <span class=\"_ _3\"> </span>vendu <span class=\"_ _11\"> </span>sous <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>forme <span class=\"_ _11\"> </span>d\u2019une <span class=\"_ _11\"> </span>li<span class=\"_ _0\"></span>ce<span class=\"_ _1\"></span>nce <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span>nnuelle <span class=\"_ _11\"> </span>ou <span class=\"_ _3\"> </span>perp\u00e9tue<span class=\"_ _1\"></span>lle <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>u <span class=\"_ _3\"> </span>dans <span class=\"_ _11\"> </span>l<span class=\"_ _b\"></span>e <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>adre <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019un <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>ty<span class=\"_ _1\"></span>pe<span class=\"_ _245\"> </span>\u00ab<span class=\"ff1\"> </span>SaaS<span class=\"ff1\"> </span>\u00bb).  <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>outre, en raison <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la nature de<span class=\"_ _0\"></span>s services d'int\u00e9gration <span class=\"_ _0\"></span>propos\u00e9s aux clients <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de leur vol<span class=\"_ _0\"></span>ume<span class=\"_ _245\"> </span>relatif <span class=\"_ _16\"></span>par <span class=\"_ _b\"></span>rapport <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>volume <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>lic<span class=\"_ _1\"></span>ences <span class=\"_ _16\"></span>annuelles <span class=\"_ _16\"></span>ou <span class=\"_ _b\"></span>perp\u00e9tue<span class=\"_ _1\"></span>lles <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>SaaS <span class=\"_ _16\"></span>auxquels <span class=\"_ _16\"></span>il<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>se<span class=\"_ _245\"> </span>rapportent, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _16\"></span>d\u2019<span class=\"_ _1\"></span>int\u00e9gration <span class=\"_ _16\"></span>v<span class=\"_ _1\"></span>ont <span class=\"_ _16\"></span>g\u00e9n\u00e9ral<span class=\"_ _1\"></span>ement <span class=\"_ _16\"></span>au<span class=\"_ _1\"></span>-de<span class=\"_ _1\"></span>l\u00e0 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>imple <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>ctivit\u00e9 <span class=\"_ _16\"></span>d'insta<span class=\"_ _1\"></span>llation <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ont<span class=\"_ _245\"> </span>donc consid\u00e9r\u00e9s comme <span class=\"_ _1\"></span>une obligation <span class=\"_ _1\"></span>de performanc<span class=\"_ _1\"></span>e distincte.<span class=\"_ _245\"> </span>Licences annuelles et p<span class=\"_ _1\"></span>erp\u00e9tuelles<span class=\"_ _245\"> </span>La vent<span class=\"_ _1\"></span>e d\u2019<span class=\"_ _1\"></span>une <span class=\"_ _1\"></span>licence <span class=\"_ _1\"></span>conf\u00e8re <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>client <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>droit <span class=\"_ _1\"></span>d\u2019uti<span class=\"_ _1\"></span>lisation <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>logiciel <span class=\"_ _1\"></span>pendant <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>e dur\u00e9e <span class=\"_ _b\"></span>d\u2019un a<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>une<span class=\"_ _245\"> </span>licence <span class=\"_ _0\"></span>annuelle et <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _0\"></span>ind\u00e9termi<span class=\"_ _1\"></span>n\u00e9e <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>une licence <span class=\"_ _0\"></span>perp\u00e9tuelle. Le <span class=\"_ _0\"></span>ch<span class=\"_ _1\"></span>iffre <span class=\"_ _0\"></span>d\u2019af<span class=\"_ _0\"></span>faires relatif <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vente<span class=\"_ _245\"> </span>d\u2019une <span class=\"_ _11\"> </span>licence <span class=\"_ _11\"> </span>est <span class=\"_ _11\"> </span>compta<span class=\"_ _1\"></span>bilis\u00e9 <span class=\"_ _11\"> </span>lorsque <span class=\"_ _f\"> </span>le <span class=\"_ _11\"> </span>logiciel <span class=\"_ _11\"> </span>est <span class=\"_ _11\"> </span>mis <span class=\"_ _11\"> </span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>disposition <span class=\"_ _11\"> </span>du <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>lient, <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>qu\u2019il <span class=\"_ _11\"> </span>ne <span class=\"_ _11\"> </span>reste <span class=\"_ _f\"> </span>plus<span class=\"_ _245\"> </span>d'obligation significative e<span class=\"_ _1\"></span>nvers<span class=\"_ _1\"></span> le client en rapport avec c<span class=\"_ _1\"></span>ette vente de licence.<span class=\"_ _245\"> </span>Maintenance<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _1\"></span>chiffre <span class=\"_ _b\"></span>d\u2019affaires <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>latif <span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _16\"></span>ma<span class=\"_ _0\"></span>inte<span class=\"_ _1\"></span>nance <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omprend <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>redeva<span class=\"_ _1\"></span>nces <span class=\"_ _b\"></span>p\u00e9riodiques<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>associ\u00e9es <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ente <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span>mises  \u00e0 <span class=\"_ _f\"> </span>jour  de <span class=\"_ _f\"> </span>logiciels  non  sp\u00e9cifi\u00e9es  et <span class=\"_ _f\"> </span>l\u2019assistance  technique.  Les  contrats  de <span class=\"_ _11\"> </span>mai<span class=\"_ _1\"></span>ntenance  sont<span class=\"_ _245\"> </span>g\u00e9n\u00e9ralement <span class=\"_ _14\"> </span>conclus <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>m\u00eame <span class=\"_ _12\"> </span>t<span class=\"_ _1\"></span>emps <span class=\"_ _14\"> </span>que <span class=\"_ _12\"> </span>l<span class=\"_ _1\"></span>\u2019achat <span class=\"_ _14\"> </span>i<span class=\"_ _1\"></span>nitial <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _14\"> </span>licence <span class=\"_ _12\"> </span>ann<span class=\"_ _1\"></span>uelle <span class=\"_ _14\"> </span>ou <span class=\"_ _12\"> </span>perp<span class=\"_ _1\"></span>\u00e9tuelle. <span class=\"_ _14\"> </span>La<span class=\"_ _245\"> </span>maintenance peut <span class=\"_ _1\"></span>\u00eatre renouv<span class=\"_ _1\"></span>el\u00e9e par le cl<span class=\"_ _1\"></span>ient \u00e0 la fin de cha<span class=\"_ _1\"></span>que terme. <span class=\"_ _1\"></span>Le chiffre d\u2019affaires des prestations<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> de ma<span class=\"_ _1\"></span>intenance est<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>ptabilis\u00e9 <span class=\"_ _1\"></span>\u00e0 l<span class=\"_ _1\"></span>\u2019avancement, s<span class=\"_ _1\"></span>elon <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>mode <span class=\"_ _1\"></span>lin\u00e9aire, <span class=\"_ _1\"></span>s\u2019agissant <span class=\"_ _1\"></span>d\u2019obligations<span class=\"_ _16\"></span> \u00e0 se<span class=\"_ _1\"></span> tenir<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> pr\u00eat tout au long du co<span class=\"_ _1\"></span>ntrat sans pics not<span class=\"_ _1\"></span>ables d\u2019activit<span class=\"_ _1\"></span>\u00e9 (\u00ab stand<span class=\"_ _1\"></span>-ready o<span class=\"_ _1\"></span>bligations<span class=\"_ _1\"></span> \u00bb).<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Contrats \u00ab<span class=\"ff3\"> </span>SaaS<span class=\"ff3\"> <span class=\"_ _1\"></span></span>\u00bb (\u00ab<span class=\"ff3\"> </span>Software as a <span class=\"_ _1\"></span>Service\u201d)<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>ntrat <span class=\"_ _3\"> </span>\u00ab<span class=\"ff1\"> </span>SaaS<span class=\"ff1\"> <span class=\"_ _1\"></span></span>\u00bb <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>pr\u00e9sente<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>un<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>dro<span class=\"_ _1\"></span>it <span class=\"_ _3\"> </span>d\u2019acc\u00e8s <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>fonctionn<span class=\"_ _1\"></span>alit\u00e9 <span class=\"_ _4\"> </span>d'u<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>logiciel <span class=\"_ _3\"> </span>dans <span class=\"_ _3\"> </span>u<span class=\"_ _1\"></span>ne <span class=\"_ _4\"> </span>in<span class=\"_ _1\"></span>frastructure<span class=\"_ _245\"> </span>accessible <span class=\"_ _0\"></span>en mo<span class=\"_ _0\"></span>de \u00ab<span class=\"ff1\"> </span>Cloud<span class=\"ff1\"> </span>\u00bb <span class=\"_ _0\"></span>h\u00e9berg\u00e9e par <span class=\"_ _0\"></span>Planisware <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>par de<span class=\"_ _0\"></span>s tiers <span class=\"_ _0\"></span>engag\u00e9s <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>Planisware, o\u00f9 <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>client<span class=\"_ _245\"> </span>n'a <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>droit <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r\u00e9s<span class=\"_ _1\"></span>ilier <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>contrat <span class=\"_ _1\"></span>d'h<span class=\"_ _1\"></span>\u00e9ber<span class=\"_ _1\"></span>gement <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pren<span class=\"_ _1\"></span>dre <span class=\"_ _1\"></span>posses<span class=\"_ _1\"></span>sion <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>logiciel <span class=\"_ _1\"></span>pour <span class=\"_ _b\"></span>l'ex\u00e9cuter <span class=\"_ _b\"></span>sur<span class=\"_ _245\"> </span>sa <span class=\"_ _0\"></span>propre <span class=\"_ _0\"></span>infrastructure<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>informatique <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>pour engager <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>fournisseur <span class=\"_ _0\"></span>tiers <span class=\"_ _0\"></span>non l<span class=\"_ _0\"></span>i\u00e9 <span class=\"_ _0\"></span>\u00e0 Planisware <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>h\u00e9berger<span class=\"_ _245\"> </span>et g\u00e9rer <span class=\"_ _1\"></span>le logici<span class=\"_ _1\"></span>el. Le c<span class=\"_ _1\"></span>hiffre d\u2019affaires relatif <span class=\"_ _1\"></span>aux contr<span class=\"_ _1\"></span>ats \u00ab<span class=\"_ _b\"></span><span class=\"ff1\"> </span>SaaS<span class=\"ff1\"> </span>\u00bb <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>comptabilis<span class=\"_ _1\"></span>\u00e9 au f<span class=\"_ _1\"></span>ur et \u00e0<span class=\"_ _1\"></span> mesur<span class=\"_ _1\"></span>e que<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> les <span class=\"_ _2\"></span>services <span class=\"_ _0\"></span>sont <span class=\"_ _2\"></span>fourn<span class=\"_ _1\"></span>is<span class=\"ff1\"> </span>; <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>l\u2019esp\u00e8ce, <span class=\"_ _0\"></span>l\u2019obligation <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>performanc<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u00e9t<span class=\"_ _1\"></span>ant <span class=\"_ _2\"></span>d\u2019octroy<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dro<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>d'acc\u00e8s<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>permett<span class=\"_ _1\"></span>ant<span class=\"_ _245\"> </span>l'utilisation <span class=\"_ _11\"> </span>co<span class=\"_ _1\"></span>ntinue <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>\u2019un <span class=\"_ _11\"> </span>logiciel<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>access<span class=\"_ _1\"></span>ible <span class=\"_ _11\"> </span>en  mode <span class=\"_ _11\"> </span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Cloud<span class=\"ff1\"> <span class=\"_ _1\"></span></span>\u00bb <span class=\"_ _11\"> </span>pendant<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>une  certaine <span class=\"_ _11\"> </span>dur\u00e9e, <span class=\"_ _11\"> </span>le<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>chiffre<span class=\"_ _245\"> </span>d\u2019affaires <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>comptabilis\u00e9 <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>fonction <span class=\"_ _b\"></span>du <span class=\"_ _16\"></span>temps <span class=\"_ _16\"></span>\u00e9coul\u00e9 <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>donc <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>pr<span class=\"_ _1\"></span>orata <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cette <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>tout <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>long <span class=\"_ _16\"></span>du<span class=\"_ _245\"> </span>contrat. <span class=\"ff1\"> </span>Certains <span class=\"_ _16\"></span>contrats <span class=\"_ _b\"></span>\u00ab<span class=\"ff1\"> </span>Saa<span class=\"_ _1\"></span>S<span class=\"ff1\"> </span>\u00bb <span class=\"_ _16\"></span>pr\u00e9voient <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>lauses <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>disponibilit\u00e9 <span class=\"_ _16\"></span>du <span class=\"_ _b\"></span>service <span class=\"_ _16\"></span>fourni. <span class=\"_ _b\"></span>N\u00e9an<span class=\"_ _1\"></span>moins, <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>e, <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span>Groupe <span class=\"_ _16\"></span>n<span class=\"_ _1\"></span>\u2019a <span class=\"_ _16\"></span>pas <span class=\"_ _4\"></span>identifi\u00e9 <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>contreparties <span class=\"_ _16\"></span>variab<span class=\"_ _1\"></span>les <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>ont <span class=\"_ _16\"></span>l\u2019impact <span class=\"_ _4\"> </span>sur <span class=\"_ _16\"></span>le <span class=\"_ _4\"></span>chif<span class=\"_ _0\"></span>fre <span class=\"_ _4\"></span>d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>erait<span class=\"_ _245\"> </span>significatif.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Support et prestations de<span class=\"_ _1\"></span> services<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _3\"> </span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _11\"> </span>distingue <span class=\"_ _11\"> </span>trois <span class=\"_ _11\"> </span>principaux <span class=\"_ _11\"> </span>types <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>support <span class=\"_ _11\"> </span>et <span class=\"_ _3\"> </span>pres<span class=\"_ _1\"></span>tations<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span></span>de <span class=\"_ _11\"> </span>services<span class=\"ff1\"> </span>; <span class=\"_ _11\"> </span>ces <span class=\"_ _11\"> </span>trois <span class=\"_ _11\"> </span>prestations<span class=\"_ _245\"> </span>repr\u00e9sentant chacune <span class=\"_ _1\"></span>une obligation d<span class=\"_ _1\"></span>e performance <span class=\"_ _1\"></span>distincte :<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _16\"></span>pres<span class=\"_ _1\"></span>tations <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>i\u00e9es <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>d\u00e9ploiement <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>logiciel <span class=\"_ _4\"></span>(i.e., <span class=\"_ _16\"></span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Imple<span class=\"_ _1\"></span>mentation <span class=\"_ _4\"></span>support<span class=\"ff1\"> </span>\u00bb), <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>nature <span class=\"_ _4\"></span>non<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>r\u00e9currente<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _12\"> </span>prestations<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>type <span class=\"_ _14\"> </span>\u00ab<span class=\"ff1\"> </span>Evolut<span class=\"_ _1\"></span>ive <span class=\"_ _12\"> </span>support<span class=\"ff1\"> </span>\u00bb<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>nature <span class=\"_ _12\"> </span>r<span class=\"_ _1\"></span>\u00e9currente<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>permettant <span class=\"_ _12\"> </span>a<span class=\"_ _1\"></span>u <span class=\"_ _12\"> </span>client <span class=\"_ _12\"> </span>un<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>adaptation <span class=\"_ _4\"> </span>en <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontinu <span class=\"_ _4\"> </span>du <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>ogiciel <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>ses<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>besoins <span class=\"_ _16\"></span>\u00e9vol<span class=\"_ _1\"></span>utifs, <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>incluan<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>notamment <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>serv<span class=\"_ _1\"></span>ices <span class=\"_ _4\"></span>de<span class=\"_ _245\"> </span>configuration et de support technique en comp<span class=\"_ _1\"></span>l\u00e9ment des prestations<span class=\"_ _b\"></span> de maintenance et de support<span class=\"_ _245\"> </span>des fonctionnalit\u00e9s s<span class=\"_ _1\"></span>tandard d\u00e9j\u00e0 int\u00e9gr\u00e9es <span class=\"_ _1\"></span>au contrat \u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Sa<span class=\"_ _1\"></span>aS<span class=\"ff1\"> </span>\u00bb ou de m<span class=\"_ _1\"></span>aintenance<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le su<span class=\"_ _1\"></span>pport <span class=\"_ _1\"></span>sous<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>forme <span class=\"_ _1\"></span>d\u2019ab<span class=\"_ _1\"></span>onnement <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> ty<span class=\"_ _1\"></span>pe <span class=\"_ _1\"></span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Subs<span class=\"_ _1\"></span>cription <span class=\"_ _1\"></span>support<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00bb <span class=\"_ _1\"></span>corr<span class=\"_ _1\"></span>espondant <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>sup<span class=\"_ _1\"></span>port<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>premium d\u00e9di\u00e9 au cl<span class=\"_ _1\"></span>ient en continu.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _f\"> </span>produits  li\u00e9s <span class=\"_ _11\"> </span>aux  prestations  de <span class=\"_ _11\"> </span>serv<span class=\"_ _1\"></span>ices  \u2013  hors <span class=\"_ _f\"> </span>contrats  de <span class=\"_ _11\"> </span>type  \u00ab<span class=\"ff1\"> </span>Subs<span class=\"_ _1\"></span>cription <span class=\"_ _f\"> </span>support<span class=\"ff1\"> <span class=\"_ _1\"></span></span><span class=\"ls4\">\u00bb  </span>- <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>ont<span class=\"_ _245\"> </span>principalement <span class=\"_ _0\"></span>d\u00e9riv\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contrats <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>r\u00e9gie <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>reconnus <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>onction <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>temps <span class=\"_ _0\"></span>pass\u00e9s <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>d\u2019autres <span class=\"_ _0\"></span>unit\u00e9s<span class=\"_ _245\"> </span>d\u2019\u0153uvres facturables.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Un <span class=\"_ _1\"></span>nombre <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>imit\u00e9 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>tations <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>serv<span class=\"_ _1\"></span>ices <span class=\"_ _1\"></span>peuvent <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onclues <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>forfa<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span></span>auquel <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>iffre d\u2019affaires<span class=\"_ _245\"> </span>est g\u00e9n\u00e9ralement co<span class=\"_ _1\"></span>mptabilis\u00e9 sur la <span class=\"_ _1\"></span>base d'un pource<span class=\"_ _1\"></span>ntage d\u2019avancemen<span class=\"_ _1\"></span>t des travaux.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _b\"></span>chiffre <span class=\"_ _16\"></span>d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _16\"></span>relatif <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ux <span class=\"_ _16\"></span>contrats <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>type <span class=\"_ _b\"></span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>S<span class=\"_ _1\"></span>ubscription <span class=\"_ _16\"></span>support<span class=\"ff1\"> </span>\u00bb <span class=\"_ _16\"></span>est <span class=\"_ _b\"></span>g\u00e9n\u00e9r<span class=\"_ _1\"></span>alement <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>mptabilis\u00e9 <span class=\"_ _16\"></span>en<span class=\"_ _245\"> </span>fonction <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>temps <span class=\"_ _0\"></span>\u00e9coul\u00e9 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>donc <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>prorata <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>contrat. <span class=\"_ _0\"></span>Dans <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>cadre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ces <span class=\"_ _0\"></span>contrats, <span class=\"_ _0\"></span>l\u2019obligation<span class=\"_ _245\"> </span>de <span class=\"_ _16\"></span>perfor<span class=\"_ _1\"></span>mance <span class=\"_ _4\"></span>consiste <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"> </span>se <span class=\"_ _16\"></span>tenir <span class=\"_ _4\"> </span>pr\u00eat <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>fourn<span class=\"_ _1\"></span>ir <span class=\"_ _16\"></span>u<span class=\"_ _1\"></span>ne <span class=\"_ _4\"></span>assistance <span class=\"_ _16\"></span>techn<span class=\"_ _1\"></span>ique <span class=\"_ _16\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>ses <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>j<span class=\"_ _1\"></span>our<span class=\"_ _2\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>\u00e0<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> niveau, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>m\u00e9liorations <span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onfiguration <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>sp\u00e9c<span class=\"_ _1\"></span>ifi\u00e9es, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonction <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>eur <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>isponibilit\u00e9 <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dem<span class=\"_ _1\"></span>ande <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _245\"> </span>client. Les <span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>ients <span class=\"_ _1\"></span>re\u00e7oivent<span class=\"_ _1\"></span> et <span class=\"_ _1\"></span>consom<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>simultan<span class=\"_ _1\"></span>\u00e9ment <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>avanta<span class=\"_ _1\"></span>ges <span class=\"_ _1\"></span>de ces<span class=\"_ _16\"></span> services<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>supp<span class=\"_ _1\"></span>ort au <span class=\"_ _b\"></span>fur<span class=\"_ _245\"> </span>et \u00e0 mesure de la r\u00e9<span class=\"_ _1\"></span>alisation des serv<span class=\"_ _1\"></span>ices.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>vii.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>Distinction agent/princi<span class=\"_ _1\"></span>pal <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Planisware <span class=\"_ _14\"> </span>cons<span class=\"_ _1\"></span>id\u00e8re <span class=\"_ _14\"> </span>ag<span class=\"_ _1\"></span>ir <span class=\"_ _14\"> </span>c<span class=\"_ _1\"></span>omme <span class=\"_ _14\"> </span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>princ<span class=\"_ _1\"></span>ipal<span class=\"ff1\"> </span>\u00bb, <span class=\"_ _14\"> </span>\u00e9t<span class=\"_ _1\"></span>ant <span class=\"_ _14\"> </span>notam<span class=\"_ _1\"></span>ment <span class=\"_ _14\"> </span>resp<span class=\"_ _1\"></span>onsable <span class=\"_ _14\"> </span>v<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>-\u00e0-vis <span class=\"_ _14\"> </span>du<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>client <span class=\"_ _15\"> </span>de<span class=\"_ _245\"> </span>l\u2019ex\u00e9cution <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>prestation <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>accept<span class=\"_ _1\"></span>ation p<span class=\"_ _1\"></span>ar <span class=\"_ _1\"></span>celui<span class=\"_ _1\"></span>-c<span class=\"_ _1\"></span>i. L<span class=\"_ _1\"></span>e c<span class=\"_ _1\"></span>hiffre d\u2019affaires <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>reconnu <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>une <span class=\"_ _1\"></span>base<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> brute et les achats ex<span class=\"_ _1\"></span>ternes sont comptab<span class=\"_ _1\"></span>ilis\u00e9<span class=\"_ _1\"></span>s en totalit\u00e9 en charg<span class=\"_ _1\"></span>es op\u00e9rationn<span class=\"_ _1\"></span>elles. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>6.1 Chiffre d\u2019affaires p<span class=\"_ _1\"></span>ar typolog<span class=\"_ _1\"></span>ie de ser<span class=\"_ _1\"></span>vices<span class=\"ff3\"> </span><table class=\"s w384 h35e\" id=\"_fe107c36-fe17-486d-9229-fc69b432ee49\"><tr><td class=\"c x252 y1c1c w19d he\"><div class=\"t m0 x75 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e0 y1c1c w19e he\"><div class=\"t m0 x80 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e1 y1c1c w19f he\"><div class=\"t m0 x80 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c1d w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Contrats \"SAAS\" </div></td><td class=\"c x2e0 y1c1d w19e h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">93 707 </div></td><td class=\"c x2e1 y1c1d w19f h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">82 034 </div></td></tr><tr><td class=\"c x252 y1c1e w19d h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Ventes de licences an<span class=\"_ _0\"></span>nuelles<span class=\"_ _1\"></span> </div></td><td class=\"c x2e0 y1c1e w19e h1e8\"><div class=\"t m0 x23 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 740 </div></td><td class=\"c x2e1 y1c1e w19f h1e8\"><div class=\"t m0 x23 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 065 </div></td></tr><tr><td class=\"c x252 y1c1f w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">\"Evolutive\" support </div></td><td class=\"c x2e0 y1c1f w19e h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">53 563 </div></td><td class=\"c x2e1 y1c1f w19f h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">48 688 </div></td></tr><tr><td class=\"c x252 y1c20 w19d h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">\"Subscription\" support </div></td><td class=\"c x2e0 y1c20 w19e h1e8\"><div class=\"t m0 xba h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">11 670 </div></td><td class=\"c x2e1 y1c20 w19f h1e8\"><div class=\"t m0 xba h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">11 855 </div></td></tr><tr><td class=\"c x252 y1c21 w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Contrats de mainten<span class=\"_ _0\"></span>ance<span class=\"_ _1\"></span> </div></td><td class=\"c x2e0 y1c21 w19e h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">19 026 </div></td><td class=\"c x2e1 y1c21 w19f h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">19 087 </div></td></tr><tr><td class=\"c x252 y1c22 w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Ventes de licences perp\u00e9tuel<span class=\"_ _0\"></span>les </div></td><td class=\"c x2e0 y1c22 w19e h229\"><div class=\"t m0 x23 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">5 768 </div></td><td class=\"c x2e1 y1c22 w19f h229\"><div class=\"t m0 x23 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">7 466 </div></td></tr><tr><td class=\"c x252 y1c23 w19d h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Prestations de service<span class=\"_ _0\"></span>s \"Implementation\" et autres s<span class=\"_ _0\"></span>ervices non r\u00e9currents<span class=\"_ _1\"></span> </div></td><td class=\"c x2e0 y1c23 w19e h1e8\"><div class=\"t m0 xba h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">12 549 </div></td><td class=\"c x2e1 y1c23 w19f h1e8\"><div class=\"t m0 xba h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">13 253 </div></td></tr><tr><td class=\"c x252 y1c24 w19d h231\"><div class=\"t m0 x75 h227 y1653 ff3 fs2a fc1 sc0 ls0 ws0\">Chiffre d'affaires </div></td><td class=\"c x2e0 y1c24 w19e h231\"><div class=\"t m0 xe5 h227 y1653 ff3 fs2a fc1 sc0 ls0 ws0\">198 024 </div></td><td class=\"c x2e1 y1c24 w19f h231\"><div class=\"t m0 xe5 h227 y1653 ff3 fs2a fc1 sc0 ls0 ws0\">183 447 </div></td></tr></table>Le <span class=\"_ _f\"> </span>chiffre <span class=\"_ _f\"> </span>d\u2019affaires <span class=\"_ _f\"> </span>r\u00e9current  du <span class=\"_ _11\"> </span>Gr<span class=\"_ _1\"></span>oupe  est <span class=\"_ _f\"> </span>une  mesure <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e  performance  non <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>\u00e9finie  dans <span class=\"_ _11\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _12\"> </span>norm<span class=\"_ _1\"></span>es comptables <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u00e9finie <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>Groupe <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>\u00e9ta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>compos<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _1\"></span>des <span class=\"_ _b\"></span>contrats <span class=\"_ _1\"></span>d\u2019<span class=\"_ _1\"></span>abonnements <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>typ<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>SaaS, Maintenance, <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>\u00ab<span class=\"ff1\"> </span>Subscription <span class=\"_ _16\"></span>support<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00bb, <span class=\"_ _16\"></span>ains<span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>que <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>ventes <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>licences<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>annuelles <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>presta<span class=\"_ _1\"></span>tions <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> services de type \u00ab<span class=\"ff1\"> </span>Evo<span class=\"_ _1\"></span>lutive<span class=\"_ _1\"></span><span class=\"ff1\"> </span>support \u00bb.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _0\"></span>montant de<span class=\"_ _0\"></span> chif<span class=\"_ _0\"></span>fre d\u2019af<span class=\"_ _0\"></span>faires r\u00e9current <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>de 179 <span class=\"_ _0\"></span>707 <span class=\"_ _0\"></span>milliers <span class=\"_ _0\"></span>d\u2019euros pour <span class=\"_ _0\"></span>l\u2019exercice 2025 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>162 728 <span class=\"_ _0\"></span>milliers d\u2019euros <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>l\u2019exercice <span class=\"_ _16\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _16\"></span>repr\u00e9sentant <span class=\"_ _16\"></span>respective<span class=\"_ _1\"></span>ment <span class=\"_ _16\"></span><span class=\"lsc\">90</span>,7% <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>88,7% <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>chiffre <span class=\"_ _16\"></span>d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>deux ann\u00e9es pr\u00e9sent\u00e9es.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>A <span class=\"_ _1\"></span><span class=\"ls0\">l\u2019exception du chi<span class=\"_ _0\"></span>ffre d\u2019affaires <span class=\"_ _0\"></span>relatif aux ventes <span class=\"_ _0\"></span>de licences annuelles et <span class=\"_ _0\"></span>perp\u00e9tuelles, le chif<span class=\"_ _0\"></span>fre d\u2019affaires <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>t </span>principalement reco<span class=\"_ _1\"></span>nnu \u00e0 l\u2019avancem<span class=\"_ _1\"></span>ent.<span class=\"ff1\"> </span>6.2 Chiffre d\u2019affaires p<span class=\"_ _1\"></span>ar r\u00e9gion<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les montants du chiffre <span class=\"_ _0\"></span>d\u2019affaires par r\u00e9gion dans les tableaux suivants sont bas\u00e9s sur l\u2019adresse de facturation des clients.<span class=\"ff1\"> </span>Les <span class=\"_ _4\"></span>r\u00e9gions <span class=\"_ _16\"></span>figurant <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>le <span class=\"_ _4\"></span>tableau <span class=\"_ _16\"></span>ci<span class=\"_ _1\"></span>-dessous <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>les <span class=\"_ _4\"></span>suivantes <span class=\"_ _16\"></span>: <span class=\"_ _4\"> </span>Europe, <span class=\"_ _b\"></span>Am\u00e9rique <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>Nord <span class=\"_ _16\"></span>et <span class=\"_ _4\"> </span>\u00ab <span class=\"_ _b\"></span>AP<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>C et<span class=\"ff1 ls0\"> <span class=\"ff4\">Reste du monde</span> <span class=\"_ _1\"></span></span>\u00bb.<span class=\"ff1 ls0\"> </span><table class=\"s w385 h35f\" id=\"_c51a4758-571e-4921-9b1e-106dd53eb3da\"><tr><td class=\"c x252 y1c25 w1a0 he\"><div class=\"t m0 x75 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1c25 w1a1 he\"><div class=\"t m0 x80 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e1 y1c25 w1a2 he\"><div class=\"t m0 x80 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c26 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Europe </div></td><td class=\"c x2e2 y1c26 w1a1 h229\"><div class=\"t m0 xa1 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">96 490 </div></td><td class=\"c x2e1 y1c26 w1a2 h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">87 236 </div></td></tr><tr><td class=\"c x252 y1c27 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Am\u00e9rique du Nord </div></td><td class=\"c x2e2 y1c27 w1a1 h1e8\"><div class=\"t m0 xa1 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">85 155 </div></td><td class=\"c x2e1 y1c27 w1a2 h1e8\"><div class=\"t m0 xba h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">80 318 </div></td></tr><tr><td class=\"c x252 y1c28 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">APAC et reste du mon<span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> </div></td><td class=\"c x2e2 y1c28 w1a1 h229\"><div class=\"t m0 xa1 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">16 379 </div></td><td class=\"c x2e1 y1c28 w1a2 h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">15 892 </div></td></tr><tr><td class=\"c x252 y1c29 w1a0 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Chiffre d'affaires </div></td><td class=\"c x2e2 y1c29 w1a1 h1e8\"><div class=\"t m0 x0 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">198 024 </div></td><td class=\"c x2e1 y1c29 w1a2 h1e8\"><div class=\"t m0 xe5 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">183 447 </div></td></tr></table>Sur <span class=\"_ _0\"></span>l\u2019exercice <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>49% du <span class=\"_ _0\"></span>chif<span class=\"_ _0\"></span>fre d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>relatif <span class=\"_ _0\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9gion <span class=\"_ _0\"></span>Europe, <span class=\"_ _0\"></span>dont 19%<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>France, <span class=\"_ _0\"></span>43% <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9gion<span class=\"_ _1\"></span> Am\u00e9rique du Nord, do<span class=\"_ _1\"></span>nt 40% aux <span class=\"_ _1\"></span>Etats-Unis <span class=\"_ _1\"></span>et 8% \u00e0 l<span class=\"_ _1\"></span>a r\u00e9gion \u00ab <span class=\"_ _0\"></span>AP<span class=\"_ _2\"></span>AC et res<span class=\"_ _1\"></span>te du monde <span class=\"_ _1\"></span>\u00bb.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Sur <span class=\"_ _0\"></span>l\u2019exercice <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>48% du <span class=\"_ _0\"></span>chif<span class=\"_ _0\"></span>fre d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>relatif <span class=\"_ _0\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9gion <span class=\"_ _0\"></span>Europe, <span class=\"_ _0\"></span>dont 17% <span class=\"_ _2\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>France, <span class=\"_ _0\"></span>44% <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9gion<span class=\"_ _1\"></span> Am\u00e9rique du Nord, do<span class=\"_ _1\"></span>nt 40% aux E<span class=\"_ _1\"></span>tats-Unis <span class=\"_ _1\"></span>et 9% \u00e0 l<span class=\"_ _1\"></span>a r\u00e9gion \u00ab<span class=\"ff1\"> </span>A<span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AC et res<span class=\"_ _1\"></span>te du monde<span class=\"ff1\"> <span class=\"_ _1\"></span></span><span class=\"ls4\">\u00bb.<span class=\"_ _245\"> </span></span>Les cr\u00e9ances clients sont comptabi<span class=\"_ _1\"></span>lis\u00e9s initialement \u00e0 leur prix de transac<span class=\"_ _1\"></span>tion (au sens d\u2019IFRS 15) ; celles<span class=\"_ _b\"></span>-ci<span class=\"_ _245\"> </span>ne <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>portant pas <span class=\"_ _0\"></span>de composante financement importante <span class=\"_ _0\"></span>compte tenu des <span class=\"_ _0\"></span>d\u00e9lais<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span> r\u00e8glement courts. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> cr\u00e9ances clients<span class=\"_ _1\"></span> sont, <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>la suite, <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilis\u00e9es au <span class=\"_ _1\"></span>co\u00fbt am<span class=\"_ _1\"></span>orti, di<span class=\"_ _1\"></span>minu\u00e9 le <span class=\"_ _1\"></span>cas <span class=\"_ _1\"></span>\u00e9ch\u00e9ant des <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations<span class=\"_ _245\"> </span>r\u00e9sultant du caract\u00e8re <span class=\"_ _1\"></span>non recouvrable d<span class=\"_ _1\"></span>e leur montant<span class=\"_ _1\"></span> et de l\u2019estimation des <span class=\"_ _1\"></span>pertes de cr\u00e9dit att<span class=\"_ _1\"></span>endues.  <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les c<span class=\"_ _1\"></span>r\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrats <span class=\"_ _1\"></span>font <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019objet <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _1\"></span>pr\u00e9ciation <span class=\"_ _1\"></span>lorsq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>probable <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span>leur <span class=\"_ _b\"></span>recouvreme<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>inf\u00e9rieur <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>compta<span class=\"_ _1\"></span>ble. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>d\u00e9terminer <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>pert<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dit <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>dues <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> titre des <span class=\"_ _1\"></span>cr\u00e9ances, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>utilise <span class=\"_ _b\"></span>une <span class=\"_ _1\"></span>matrice <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisionne<span class=\"_ _1\"></span>ment s<span class=\"_ _1\"></span>implifi\u00e9e <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>s\u2019appuie <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de<span class=\"_ _245\"> </span>perte <span class=\"_ _b\"></span>estim\u00e9s <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vie <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>due <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cr\u00e9ances <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>leur <span class=\"_ _b\"></span>ancienne<span class=\"_ _1\"></span>t\u00e9, <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>ajust\u00e9e, <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> cas <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as, <span class=\"_ _1\"></span>d\u2019esti<span class=\"_ _1\"></span>mations <span class=\"_ _b\"></span>prospectives. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iation <span class=\"_ _b\"></span>augment<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>mesure <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>soldes<span class=\"_ _245\"> </span>impay\u00e9s \u00e0 forte ant\u00e9ri<span class=\"_ _1\"></span>orit\u00e9 augment<span class=\"_ _1\"></span>ent.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Les <span class=\"_ _3\"> </span>actifs <span class=\"_ _11\"> </span>sur <span class=\"_ _3\"> </span>contrats <span class=\"_ _11\"> </span>clients <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>d\u00e9crits <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>note<span class=\"_ _1\"></span><span class=\"ff1\"> </span>6.<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>La <span class=\"_ _11\"> </span>variation <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>p\u00e9ri<span class=\"_ _1\"></span>ode <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>\u00e9sulte, <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019une <span class=\"_ _3\"> </span>part, <span class=\"_ _11\"> </span>de<span class=\"_ _245\"> </span>l\u2019apparition <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>facturer <span class=\"_ _1\"></span>transforma<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _1\"></span>et, <span class=\"_ _1\"></span>d\u2019autr<span class=\"_ _1\"></span>e part, <span class=\"_ _b\"></span>de la<span class=\"_ _245\"> </span>reconnaissance de rev<span class=\"_ _1\"></span>enus entra\u00eena<span class=\"_ _1\"></span>nt l\u2019apparitio<span class=\"_ _1\"></span>n de nouveaux <span class=\"_ _1\"></span>actifs sur contrats c<span class=\"_ _1\"></span>lients.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>20.1 D\u00e9tail du poste Cr<span class=\"_ _1\"></span>\u00e9ances clients <span class=\"_ _1\"></span>et actifs sur con<span class=\"_ _1\"></span>trats<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3a8 h388\" id=\"_b82cd455-adc8-4e9a-af34-ec09906ef22c\"><tr><td class=\"c x252 y1da0 w1a0 he0\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1da0 w1a3 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1da0 w1a3 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1da1 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances clients </div></td><td class=\"c x2e2 y1da1 w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">48 616 </div></td><td class=\"c x2e3 y1da1 w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">45 991 </div></td></tr><tr><td class=\"c x252 y1da2 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation des cr\u00e9a<span class=\"_ _0\"></span>nces clients </div></td><td class=\"c x2e2 y1da2 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(2 521) </div></td><td class=\"c x2e3 y1da2 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(2 326) </div></td></tr><tr><td class=\"c x252 y1da3 w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Cr\u00e9ances clients n<span class=\"_ _0\"></span>ettes </div></td><td class=\"c x2e2 y1da3 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">46 095 </div></td><td class=\"c x2e3 y1da3 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">43 665 </div></td></tr><tr><td class=\"c x252 y1da4 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Actifs sur contrats </div></td><td class=\"c x2e2 y1da4 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">10 945 </div></td><td class=\"c x2e3 y1da4 w1a3 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">8 581 </div></td></tr><tr><td class=\"c x252 y1da5 w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total cr\u00e9ances client<span class=\"_ _0\"></span>s et actifs sur contrats </div></td><td class=\"c x2e2 y1da5 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">57 040 </div></td><td class=\"c x2e3 y1da5 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">52 246 </div></td></tr></table>T<span class=\"_ _9\"></span>ous <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>actifs <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>31<span class=\"_ _1\"></span><span class=\"ff1\"> </span>d\u00e9ce<span class=\"_ _1\"></span>mbre <span class=\"_ _16\"></span>2024 <span class=\"_ _16\"></span>ont <span class=\"_ _16\"></span>\u00e9t\u00e9<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>reclass\u00e9s <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>cr\u00e9ances <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>cours<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de l\u2019exercice 2025, <span class=\"_ _1\"></span>le droit \u00e0 une contrepart<span class=\"_ _1\"></span>ie devenant in<span class=\"_ _1\"></span>conditionnel.<span class=\"_ _245\"> </span>Note 21.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Autres cr\u00e9ance<span class=\"_ _1\"></span>s et actifs <span class=\"_ _1\"></span>courants et autre<span class=\"_ _1\"></span>s actifs no<span class=\"_ _1\"></span>n courants <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Autres cr\u00e9ances et a<span class=\"_ _1\"></span>ctifs courants<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>courants <span class=\"_ _0\"></span>sont ma<span class=\"_ _0\"></span>jorit<span class=\"_ _1\"></span>airement <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>cr\u00e9ances <span class=\"_ _0\"></span>d\u2019exploit<span class=\"_ _1\"></span>ation <span class=\"_ _0\"></span>valoris\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>inale.<span class=\"_ _245\"> </span>Elles <span class=\"_ _0\"></span>sont, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>as <span class=\"_ _0\"></span>\u00e9ch\u00e9ant, <span class=\"_ _0\"></span>d\u00e9pr\u00e9ci\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>voie <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>provision <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>tenir <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>diffi<span class=\"_ _0\"></span>cu<span class=\"_ _1\"></span>lt\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>recouvrement<span class=\"_ _245\"> </span>auxquelles elles sont sus<span class=\"_ _1\"></span>ceptibles de d<span class=\"_ _1\"></span>onner lieu.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Commissions sur vente<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>dispose de <span class=\"_ _0\"></span>plusieurs <span class=\"_ _0\"></span>types de<span class=\"_ _0\"></span> pl<span class=\"_ _0\"></span>ans relatifs <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9mun\u00e9ration variable <span class=\"_ _0\"></span>pay\u00e9e <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>personnel interne<span class=\"_ _245\"> </span>de <span class=\"_ _4\"></span>ventes. <span class=\"_ _16\"></span>Certa<span class=\"_ _1\"></span>ins <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>co\u00fbts <span class=\"_ _4\"></span>constituant <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>\u00fbts <span class=\"_ _4\"></span>marginaux <span class=\"_ _4\"></span>d\u2019obtention <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>renouvellement <span class=\"_ _4\"> </span>des<span class=\"_ _245\"> </span>contrats <span class=\"_ _0\"></span>et conform\u00e9ment \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>norme <span class=\"ff7\">IFRS 15 <span class=\"_ _0\"></span>Produits des <span class=\"_ _0\"></span>activit\u00e9s ordinaires <span class=\"_ _0\"></span>tir\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>trats <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>lus avec<span class=\"_ _245\"> </span></span><span class=\"ff7\"> </span>des clients<span class=\"ff4\">, <span class=\"_ _0\"></span>ils sont comptabilis\u00e9s \u00e0 l\u2019actif <span class=\"_ _0\"></span>si deux conditions sont <span class=\"_ _0\"></span>remplies<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: ils <span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>\u2019auraient pas <span class=\"_ _0\"></span>\u00e9t\u00e9 encourus si<span class=\"_ _245\"> </span></span><span class=\"ff4\"> </span>le contrat n\u2019avait pas \u00e9t\u00e9<span class=\"_ _1\"></span> obtenu et ils sont<span class=\"_ _1\"></span> recouvrables.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _14\"> </span>commissi<span class=\"_ _1\"></span>ons <span class=\"_ _14\"> </span>ca<span class=\"_ _1\"></span>pitalis\u00e9es <span class=\"_ _14\"> </span>sont<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>amort<span class=\"_ _1\"></span>ies <span class=\"_ _14\"> </span>g\u00e9n<span class=\"_ _1\"></span>\u00e9ralement <span class=\"_ _14\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _14\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>p\u00e9rio<span class=\"_ _1\"></span>de <span class=\"_ _14\"> </span>de <span class=\"_ _15\"> </span>trois <span class=\"_ _14\"> </span>a<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span><span class=\"ff1\"> </span>; <span class=\"_ _14\"> </span>certa<span class=\"_ _1\"></span>ines<span class=\"_ _245\"> </span>commissions relatives <span class=\"_ _0\"></span>\u00e0 des contrats <span class=\"_ _0\"></span>significatifs peuvent <span class=\"_ _0\"></span>\u00eatre amorties sur <span class=\"_ _0\"></span>une dur\u00e9e <span class=\"_ _0\"></span>de quatre <span class=\"_ _0\"></span>ou cinq <span class=\"_ _0\"></span>ans.<span class=\"_ _b\"></span><span class=\"ffd\"> </span><table class=\"s w3e8 h38f\" id=\"_a1caeeaf-8ab0-4cda-846b-77f549786e28\"><tr><td class=\"c x252 y1dcf w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dcf w1a6 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1dcf w1a3 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dd0 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- non courant </div></td><td class=\"c x311 y1dd0 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd0 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd1 w1a9 h1bd\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres actifs non<span class=\"_ _0\"></span> courants </div></td><td class=\"c x311 y1dd1 w1a6 h1bd\"><div class=\"t m0 x44 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd1 w1a3 h1bd\"><div class=\"t m0 xb3 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd2 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances fiscales et s<span class=\"_ _0\"></span>ociales </div></td><td class=\"c x311 y1dd2 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 639 </div></td><td class=\"c x2e3 y1dd2 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 535 </div></td></tr><tr><td class=\"c x252 y1dd3 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4t courant </div></td><td class=\"c x311 y1dd3 w1a6 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">724 </div></td><td class=\"c x2e3 y1dd3 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">213 </div></td></tr><tr><td class=\"c x252 y1dd4 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances </div></td><td class=\"c x311 y1dd4 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">4 067 </div></td><td class=\"c x2e3 y1dd4 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 124 </div></td></tr><tr><td class=\"c x252 y1dd5 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Charges constat\u00e9es d'<span class=\"_ _0\"></span>avance </div></td><td class=\"c x311 y1dd5 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">2 425 </div></td><td class=\"c x2e3 y1dd5 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">3 354 </div></td></tr><tr><td class=\"c x252 y1dd6 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- courant </div></td><td class=\"c x311 y1dd6 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 287 </div></td><td class=\"c x2e3 y1dd6 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 488 </div></td></tr><tr><td class=\"c x252 y1dd7 w1a9 h26e\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs financiers </div></td><td class=\"c x311 y1dd7 w1a6 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 421 </div></td><td class=\"c x2e3 y1dd7 w1a3 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">2 057 </div></td></tr><tr><td class=\"c x252 y1dd8 w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres cr\u00e9ance<span class=\"_ _0\"></span>s et actifs courants </div></td><td class=\"c x311 y1dd8 w1a6 h26d\"><div class=\"t m0 xbe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">17 563 </div></td><td class=\"c x2e3 y1dd8 w1a3 h26d\"><div class=\"t m0 x2 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">15 772 </div></td></tr></table>Les cr\u00e9ances fiscales et<span class=\"_ _1\"></span> sociales compren<span class=\"_ _1\"></span>nent essenti<span class=\"_ _1\"></span>ellement la TV<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span> r\u00e9cup\u00e9rable.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _3\"> </span>autres <span class=\"_ _3\"> </span>cr\u00e9ances <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>omprenne<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>pri<span class=\"_ _1\"></span>ncipalement, <span class=\"_ _3\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>2025, <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>ava<span class=\"_ _1\"></span>nces <span class=\"_ _3\"> </span>fourni<span class=\"_ _1\"></span>sseurs <span class=\"_ _3\"> </span>pour <span class=\"_ _3\"> </span>3 <span class=\"_ _3\"> </span>21<span class=\"_ _1\"></span>2 <span class=\"_ _3\"> </span>milliers<span class=\"_ _1\"></span> d\u2019euros et l<span class=\"_ _0\"></span>e Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") <span class=\"_ _0\"></span>\u00e0 recevoir pour 582 <span class=\"_ _0\"></span>milliers<span class=\"_ _1\"></span> d\u2019euros et <span class=\"_ _0\"></span>en 2024, le <span class=\"_ _0\"></span>Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") \u00e0 recev<span class=\"_ _1\"></span>oir pour 1 <span class=\"_ _1\"></span>616 milliers d\u2019eur<span class=\"_ _1\"></span>os.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les autres actifs financ<span class=\"_ _1\"></span>iers corr<span class=\"_ _1\"></span>espondent \u00e0 des compt<span class=\"_ _1\"></span>es \u00e0 termes de pl<span class=\"_ _1\"></span>us de 3 mois \u00e0 l\u2019orig<span class=\"_ _1\"></span>ine.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les variations relatives a<span class=\"_ _1\"></span>ux commissions sur v<span class=\"_ _1\"></span>entes s\u2019ex<span class=\"_ _1\"></span>pliquent de la man<span class=\"_ _1\"></span>i\u00e8re suivante<span class=\"_ _b\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3e7 h38e\" id=\"_ff01fd86-9082-4be1-878e-2d8488bd5c93\"><tr><td class=\"c x252 y1dc7 w1b1 h26f\"><div class=\"t m0 x75 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dc7 w1a6 h26f\"><div class=\"t m0 xe h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x261 y1dc7 w1a3 h26f\"><div class=\"t m0 xe h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dc8 w1b1 h270\"><div class=\"t m0 x75 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">Commissions capitalis\u00e9<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x18a h23b y178e ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x100 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier </div></td><td class=\"c x311 y1dc8 w1a6 h270\"><div class=\"t m0 x44 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">2 440 </div></td><td class=\"c x261 y1dc8 w1a3 h270\"><div class=\"t m0 x44 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">1 967 </div></td></tr><tr><td class=\"c x252 y1dc9 w1b1 h26f\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation </div></td><td class=\"c x311 y1dc9 w1a6 h26f\"><div class=\"t m0 x44 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">2 413 </div></td><td class=\"c x261 y1dc9 w1a3 h26f\"><div class=\"t m0 x44 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">1 721 </div></td></tr><tr><td class=\"c x252 y1dca w1b1 h26f\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Amortissements </div></td><td class=\"c x311 y1dca w1a6 h26f\"><div class=\"t m0 x2 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(1 900) </div></td><td class=\"c x261 y1dca w1a3 h26f\"><div class=\"t m0 x2 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(1 386) </div></td></tr><tr><td class=\"c x252 y1dcb w1b1 h271\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x311 y1dcb w1a6 h271\"><div class=\"t m0 x11b h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(301) </div></td><td class=\"c x261 y1dcb w1a3 h271\"><div class=\"t m0 xb3 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">139 </div></td></tr><tr><td class=\"c x252 y1dcc w1b1 h271\"><div class=\"t m0 x75 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">Commissions capitalis\u00e9<span class=\"_ _0\"></span>es au 31 d\u00e9cembre </div></td><td class=\"c x311 y1dcc w1a6 h271\"><div class=\"t m0 x44 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">2 653 </div></td><td class=\"c x261 y1dcc w1a3 h271\"><div class=\"t m0 x44 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">2 440 </div></td></tr><tr><td class=\"c x252 y1dcd w1b1 h26f\"><div class=\"t m0 xb6 h24b y109d ffb fs2a fcd sc0 ls0 ws0\">Dont commissions sur v<span class=\"_ _0\"></span>entes -<span class=\"_ _1\"></span> non courant </div></td><td class=\"c x311 y1dcd w1a6 h26f\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x261 y1dcd w1a3 h26f\"><div class=\"t m0 xb3 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dce w1b1 h271\"><div class=\"t m0 xb6 h24b y109d ffb fs2a fcd sc0 ls0 ws0\">Dont commissions sur v<span class=\"_ _0\"></span>entes -<span class=\"_ _1\"></span> courant </div></td><td class=\"c x311 y1dce w1a6 h271\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 287 </div></td><td class=\"c x261 y1dce w1a3 h271\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 488</div></td></tr></table>Note 29.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Passifs sur cont<span class=\"_ _1\"></span>rats<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Si <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>montan<span class=\"_ _1\"></span>ts <span class=\"_ _b\"></span>re\u00e7us <span class=\"_ _b\"></span>ou <span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>recevoir <span class=\"_ _b\"></span>d'un <span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>ient <span class=\"_ _1\"></span>d\u00e9p<span class=\"_ _1\"></span>assent <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>chiffre <span class=\"_ _1\"></span>d\u2019affaires <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontrat, <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>assif <span class=\"_ _b\"></span>sur<span class=\"_ _245\"> </span>contrat est comptabilis\u00e9<span class=\"_ _1\"></span>.  <span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>passifs <span class=\"_ _b\"></span>rela<span class=\"_ _1\"></span>tifs <span class=\"_ _b\"></span>aux <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontrats <span class=\"_ _b\"></span>refl\u00e8tent <span class=\"_ _b\"></span>pr<span class=\"_ _1\"></span>incipalement <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>factures <span class=\"_ _b\"></span>dues <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>paiements <span class=\"_ _b\"></span>re\u00e7us <span class=\"_ _16\"></span>avant <span class=\"_ _1\"></span>la<span class=\"_ _245\"> </span>comptabilisation <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>chiffre <span class=\"_ _16\"></span>d\u2019affaires. <span class=\"_ _16\"></span>Les<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>passifs <span class=\"_ _4\"> </span>sur <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontrats <span class=\"_ _16\"></span>sont <span class=\"_ _4\"></span>d\u00e9boucl\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _4\"></span>fur <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"> </span>mesure <span class=\"_ _16\"></span>que <span class=\"_ _4\"></span>les<span class=\"_ _245\"> </span>obligations de perfor<span class=\"_ _1\"></span>mance corresponda<span class=\"_ _1\"></span>ntes son<span class=\"_ _1\"></span>t satisfaites<span class=\"_ _1\"></span><span class=\"ffa\">.</span><span class=\"ffa\"><span class=\"ffd\"> </span></span><table class=\"s w3d4 h398\" id=\"_014ec794-9d54-471c-8ab1-4676b0a0bc99\"><tr><td class=\"c x252 y1e36 w1a0 he0\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1e36 w1a8 he0\"><div class=\"t m0 x1b h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x261 y1e36 w1a6 he0\"><div class=\"t m0 xbb h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1e37 w1a0 h287\"><div class=\"t m0 x75 h228 y17d1 ff1 fs2a fc0 sc0 ls0 ws0\">Passifs sur contrats </div></td><td class=\"c x2e2 y1e37 w1a8 h287\"><div class=\"t m0 x2 h228 y17d1 ff1 fs2a fc0 sc0 ls0 ws0\">45 358 </div></td><td class=\"c x261 y1e37 w1a6 h287\"><div class=\"t m0 xbe h228 y17d1 ff1 fs2a fc0 sc0 ls0 ws0\">40 164 </div></td></tr><tr><td class=\"c x252 y1e38 w1a0 h288\"><div class=\"t m0 x75 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">Total passifs sur contr<span class=\"_ _0\"></span>ats </div></td><td class=\"c x2e2 y1e38 w1a8 h288\"><div class=\"t m0 x2 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">45 358 </div></td><td class=\"c x261 y1e38 w1a6 h288\"><div class=\"t m0 xbe h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">40 164 </div></td></tr></table>Les passifs sur contr<span class=\"_ _1\"></span>ats concernent princ<span class=\"_ _1\"></span>ipalement les<span class=\"_ _1\"></span> contrats d\u2019abonneme<span class=\"_ _1\"></span>nt factur\u00e9s d'avance<span class=\"_ _1\"></span>.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>La <span class=\"_ _b\"></span>contrepart<span class=\"_ _1\"></span>ie <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ces <span class=\"_ _16\"></span>montants <span class=\"_ _b\"></span>relatifs <span class=\"_ _16\"></span>aux <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontrats <span class=\"_ _16\"></span>d\u2019abonnement <span class=\"_ _b\"></span>factur\u00e9s <span class=\"_ _16\"></span>d\u2019avance <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>aux <span class=\"_ _1\"></span>autres<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>reven<span class=\"_ _1\"></span>us diff\u00e9r\u00e9s <span class=\"_ _16\"></span>non <span class=\"_ _4\"> </span>encore <span class=\"_ _4\"> </span>encaiss\u00e9s <span class=\"_ _4\"> </span>figure <span class=\"_ _16\"></span>to<span class=\"_ _1\"></span>utes <span class=\"_ _4\"></span>taxes <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>omprises <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>poste <span class=\"_ _4\"> </span>\u00ab <span class=\"_ _4\"></span>Cr\u00e9ances <span class=\"_ _4\"></span>clients <span class=\"_ _16\"></span>et <span class=\"_ _4\"> </span>actifs <span class=\"_ _4\"> </span>sur contrats \u00bb de l\u2019actif de l<span class=\"_ _1\"></span>\u2019\u00e9tat de la situat<span class=\"_ _1\"></span>ion financi\u00e8re d\u00e9cr<span class=\"_ _1\"></span>it en note 20.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le  d\u00e9lai <span class=\"_ _f\"> </span>d\u2019apurement  des  passifs  sur  contrats  est <span class=\"_ _11\"> </span>d\u2019un  an  maximum  pour  la <span class=\"_ _f\"> </span>majorit\u00e9  des  contrats. <span class=\"_ _f\"> </span>En l\u2019occurrence, la major<span class=\"_ _1\"></span>it\u00e9 des pass<span class=\"_ _1\"></span>ifs sur contrats au 31 d\u00e9cem<span class=\"_ _1\"></span>bre 202<span class=\"_ _1\"></span>4 ont <span class=\"_ _1\"></span>\u00e9t\u00e9 reconnus sur <span class=\"_ _1\"></span>l\u2019exercice 202<span class=\"_ _1\"></span>5.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "Note 6.<span class=\"ff6\"> <span class=\"_ _bb\"> </span></span>Chif<span class=\"_ _1\"></span>fre d\u2019affaires<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Le <span class=\"_ _0\"></span>ch<span class=\"_ _1\"></span>iffre <span class=\"_ _0\"></span>d\u2019affaires doit <span class=\"_ _0\"></span>\u00eatre<span class=\"_ _1\"></span> reconnu <span class=\"_ _0\"></span>de mani\u00e8re \u00e0 <span class=\"_ _0\"></span>trad<span class=\"_ _1\"></span>uire le <span class=\"_ _0\"></span>transfert du contr\u00f4le des <span class=\"_ _0\"></span>biens<span class=\"_ _1\"></span> ou <span class=\"_ _0\"></span>des services promis au client pour l<span class=\"_ _1\"></span>e montant de co<span class=\"_ _1\"></span>ntrepartie au<span class=\"_ _1\"></span>quel le Groupe s\u2019a<span class=\"_ _1\"></span>ttend \u00e0 <span class=\"_ _1\"></span>avoir <span class=\"_ _1\"></span>droit en \u00e9change.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>a.<span class=\"ff6 ls0\"> <span class=\"_ _e\"> </span><span class=\"ff2\">Principes g<span class=\"_ _1\"></span>\u00e9n\u00e9raux<span class=\"_ _1\"></span><span class=\"ff3\"> </span></span></span>i.<span class=\"ff9 ls0\"> <span class=\"_ _c6\"> </span><span class=\"ff4\">Identification du contr<span class=\"_ _1\"></span>at conclu avec l<span class=\"_ _1\"></span>e client<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>La <span class=\"_ _16\"></span>comptabilisation <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>produits <span class=\"_ _16\"></span>d'un <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _16\"></span>ou <span class=\"_ _16\"></span>d'un <span class=\"_ _16\"></span>groupe <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>doit <span class=\"_ _16\"></span>r\u00e9pondre <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>inq <span class=\"_ _16\"></span>crit\u00e8res <span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>le contrat <span class=\"_ _16\"></span>doit <span class=\"_ _16\"></span>avoir <span class=\"_ _16\"></span>une <span class=\"_ _16\"></span>substance <span class=\"_ _16\"></span>commerc<span class=\"_ _1\"></span>iale <span class=\"_ _16\"></span>(g\u00e9n\u00e9ration <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>flux <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>futurs<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>groupe), <span class=\"_ _16\"></span>les parties <span class=\"_ _1\"></span>doivent<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>avoir <span class=\"_ _b\"></span>appr<span class=\"_ _1\"></span>ouv\u00e9 <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>contrat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>sont <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>gag\u00e9es <span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>respect<span class=\"_ _1\"></span>er <span class=\"_ _b\"></span>leurs <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>bligations <span class=\"_ _b\"></span>respectives, <span class=\"_ _b\"></span>les droits <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>ob<span class=\"_ _1\"></span>ligations <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>chaque <span class=\"_ _16\"></span>partie <span class=\"_ _b\"></span>sont <span class=\"_ _16\"></span>identifi\u00e9s, <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>conditions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>paiement <span class=\"_ _16\"></span>sont <span class=\"_ _b\"></span>identifiab<span class=\"_ _1\"></span>les <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>est probable que l'entit\u00e9 p<span class=\"_ _1\"></span>ercevra la contrepart<span class=\"_ _1\"></span>ie \u00e0 laquelle elle a<span class=\"_ _1\"></span>ura droit en<span class=\"_ _1\"></span> \u00e9cha<span class=\"_ _1\"></span>nge des biens ou<span class=\"_ _1\"></span> services qui seront trans<span class=\"_ _1\"></span>f\u00e9r\u00e9s <span class=\"_ _1\"></span>au cli<span class=\"_ _1\"></span>ent (<span class=\"_ _1\"></span>c'est<span class=\"_ _1\"></span>-\u00e0-dire, <span class=\"_ _1\"></span>le c<span class=\"_ _1\"></span>lient a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>capacit\u00e9 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>l'intention <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>payer <span class=\"_ _1\"></span>ce mont<span class=\"_ _1\"></span>ant en<span class=\"_ _1\"></span> \u00e9chang<span class=\"_ _1\"></span>e des biens et services<span class=\"_ _1\"></span> fournis).<span class=\"_ _1\"></span><span class=\"ff1\"> </span>ii.<span class=\"ff9 ls0\"> <span class=\"_ _c6\"> </span><span class=\"ff4\">Identif<span class=\"_ _1\"></span>ication des obligat<span class=\"_ _1\"></span>ions de prestations<span class=\"_ _1\"></span> incluses dans le c<span class=\"_ _1\"></span>ontrat<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>Une obligation de perform<span class=\"_ _1\"></span>ance est une prom<span class=\"_ _1\"></span>esse, dans un contrat avec un c<span class=\"_ _1\"></span>lient, de transf\u00e9rer des prod<span class=\"_ _1\"></span>uits ou des <span class=\"_ _0\"></span>serv<span class=\"_ _1\"></span>ices, distincte des au<span class=\"_ _0\"></span>tres promesses du contrat. Un <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>trat ou <span class=\"_ _0\"></span>un regroupeme<span class=\"_ _1\"></span>nt de <span class=\"_ _0\"></span>contr<span class=\"_ _1\"></span>ats peut comprendre u<span class=\"_ _1\"></span>ne ou <span class=\"_ _1\"></span>plusieu<span class=\"_ _1\"></span>rs obligations<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>prestations<span class=\"_ _1\"></span><span class=\"ff1\"> </span>: prestat<span class=\"_ _1\"></span>ion unique <span class=\"_ _1\"></span>ou c<span class=\"_ _1\"></span>ontrat \u00e0<span class=\"_ _1\"></span> \u00e9l\u00e9ments <span class=\"_ _1\"></span>multip<span class=\"_ _1\"></span>les. Une obligation de presta<span class=\"_ _1\"></span>tion doit \u00eatre distin<span class=\"_ _1\"></span>gu\u00e9e des autres<span class=\"_ _1\"></span> \u00e0 deux conditions<span class=\"_ _b\"></span><span class=\"ff1\"> </span><span class=\"ls11\">: </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le bien ou le service sous-j<span class=\"_ _1\"></span>acent doit tout d\u2019abord \u00eatre distinct dans l\u2019abso<span class=\"_ _1\"></span>lu<span class=\"ff1\"> </span>: <span class=\"_ _1\"></span>il peut \u00eatre vendu seul </span></span>ou le client peut en tir<span class=\"_ _1\"></span>er b\u00e9n\u00e9fice au moye<span class=\"_ _1\"></span>n de ressou<span class=\"_ _1\"></span>rces facilement dispon<span class=\"_ _1\"></span>ibles sur le <span class=\"_ _1\"></span>march\u00e9. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le <span class=\"_ _1\"></span>bien <span class=\"_ _1\"></span>ou <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>serv<span class=\"_ _1\"></span>ice <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>aussi <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _1\"></span>disti<span class=\"_ _1\"></span>nct <span class=\"_ _1\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>cadre <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>contrat <span class=\"_ _b\"></span>ce <span class=\"_ _b\"></span>qui <span class=\"_ _1\"></span>n\u00e9ces<span class=\"_ _1\"></span>site <span class=\"_ _1\"></span>d\u2019analyser <span class=\"_ _b\"></span>la </span></span>relation de <span class=\"_ _0\"></span>transformat<span class=\"_ _1\"></span>ion entre <span class=\"_ _0\"></span>les diff\u00e9rents <span class=\"_ _0\"></span>biens et <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ervices du contrat. <span class=\"_ _0\"></span>Cette relation n\u2019existe pa<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> si <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>ien <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>service <span class=\"_ _b\"></span>cons<span class=\"_ _1\"></span>id\u00e9r\u00e9 <span class=\"_ _b\"></span>n\u2019est <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>utili<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>pr<span class=\"_ _1\"></span>oduire <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>autres <span class=\"_ _b\"></span>biens<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>serv<span class=\"_ _1\"></span>ices <span class=\"_ _1\"></span>obj<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u contrat, <span class=\"_ _b\"></span>s\u2019il <span class=\"_ _16\"></span>ne <span class=\"_ _1\"></span>vient <span class=\"_ _16\"></span>pas <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsid\u00e9rablement <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>odifier <span class=\"_ _b\"></span>ou<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>adapter <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>autre <span class=\"_ _16\"></span>bien <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>u <span class=\"_ _16\"></span>service <span class=\"_ _1\"></span>prom<span class=\"_ _1\"></span>is <span class=\"_ _b\"></span>au<span class=\"_ _1\"></span> contrat, s\u2019il n\u2019est pas \u00e9troitement li\u00e9 ou fortement d\u00e9p<span class=\"_ _1\"></span>endant des autres biens ou s<span class=\"_ _1\"></span>ervices promis au contrat.<span class=\"ff1\"> </span>iii.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>D\u00e9termination du prix <span class=\"_ _1\"></span>de transaction d<span class=\"_ _1\"></span>u contrat<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Une <span class=\"_ _4\"> </span>fois <span class=\"_ _4\"> </span>l\u2019existence <span class=\"_ _4\"> </span>du <span class=\"_ _3\"> </span>contrat <span class=\"_ _4\"> </span>valid\u00e9<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>diff\u00e9rentes <span class=\"_ _4\"> </span>obl<span class=\"_ _1\"></span>igations <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>prestat<span class=\"_ _1\"></span>ions <span class=\"_ _4\"> </span>identifi\u00e9es, <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>prix <span class=\"_ _4\"> </span>de transaction <span class=\"_ _1\"></span>du c<span class=\"_ _1\"></span>ontrat <span class=\"_ _1\"></span>doit <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>d\u00e9termin\u00e9, <span class=\"_ _b\"></span>puis <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>r\u00e9partition <span class=\"_ _1\"></span>entre <span class=\"_ _b\"></span>les diff\u00e9rentes <span class=\"_ _1\"></span>obligatio<span class=\"_ _1\"></span>ns <span class=\"_ _1\"></span>de pr<span class=\"_ _1\"></span>estations r\u00e9alis\u00e9e. <span class=\"ff1\"> </span>Le <span class=\"_ _0\"></span>prix de <span class=\"_ _0\"></span>transaction du <span class=\"_ _0\"></span>contrat peut i<span class=\"_ _0\"></span>nc<span class=\"_ _1\"></span>lure <span class=\"_ _0\"></span>des contreparties <span class=\"_ _0\"></span>vari<span class=\"_ _1\"></span>ables qui<span class=\"_ _0\"></span> prennent g\u00e9n\u00e9ralement la <span class=\"_ _0\"></span>forme de <span class=\"_ _16\"></span>remises, <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>rabais, <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>p\u00e9nalit\u00e9s <span class=\"_ _16\"></span>ou <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019inverse <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>bonus <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>euvent <span class=\"_ _16\"></span>\u00eatre <span class=\"_ _16\"></span>conditionn\u00e9es <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>r\u00e9al<span class=\"_ _1\"></span>isation d\u2019\u00e9v\u00e9nements <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>projet. <span class=\"_ _4\"></span>Il<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>peut <span class=\"_ _16\"></span>auss<span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>i<span class=\"_ _1\"></span>nclure <span class=\"_ _4\"></span>une <span class=\"_ _16\"></span>composan<span class=\"_ _1\"></span>te <span class=\"_ _16\"></span>f<span class=\"_ _1\"></span>inanci\u00e8re <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ignificative <span class=\"_ _4\"></span>ou <span class=\"_ _16\"></span>une <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontrepartie payable au client. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>La <span class=\"_ _0\"></span>contrepartie<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>variab<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>n\u2019e<span class=\"_ _1\"></span>st <span class=\"_ _0\"></span>prise en <span class=\"_ _0\"></span>compte \u00e0 <span class=\"_ _0\"></span>l\u2019origine du <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>qu\u2019\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>hauteur du <span class=\"_ _0\"></span>montant<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>pour lequel <span class=\"_ _0\"></span>il est hautement <span class=\"_ _3\"> </span>probab<span class=\"_ _1\"></span>le <span class=\"_ _3\"> </span>qu\u2019il <span class=\"_ _11\"> </span>n\u2019existera <span class=\"_ _4\"> </span>pas<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>d\u2019ajust<span class=\"_ _1\"></span>ement <span class=\"_ _3\"> </span>significa<span class=\"_ _1\"></span>tif <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>ba<span class=\"_ _1\"></span>isse <span class=\"_ _3\"> </span>du <span class=\"_ _3\"> </span>revenu <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _3\"> </span>les <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>\u00e9riodes suivantes <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>si <span class=\"_ _16\"></span>elle <span class=\"_ _16\"></span>n<span class=\"_ _1\"></span>\u2019est <span class=\"_ _16\"></span>pas <span class=\"_ _16\"></span>conditi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>n\u00e9e <span class=\"_ _16\"></span>par <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>\u00e9<span class=\"_ _1\"></span>v\u00e9nements <span class=\"_ _16\"></span>ext\u00e9rie<span class=\"_ _1\"></span>urs <span class=\"_ _16\"></span>hors <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>contr<span class=\"_ _1\"></span>\u00f4le <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>soci\u00e9t\u00e9.<span class=\"_ _1\"></span> Cette <span class=\"_ _16\"></span>contrepartie<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>variable <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>r\u00e9partie<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>obligat<span class=\"_ _1\"></span>ions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>prestations<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>prorata <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>leur <span class=\"_ _16\"></span>prix <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>vente sp\u00e9cifique respectif s<span class=\"_ _1\"></span>i elle ne peut pas<span class=\"_ _1\"></span> \u00eatre allou\u00e9e diff\u00e9remment. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>iv.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>Allocation du prix d<span class=\"_ _1\"></span>e transaction aux d<span class=\"_ _1\"></span>iff\u00e9rentes obligations de prest<span class=\"_ _1\"></span>ations identifi\u00e9es<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _1\"></span>prix <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>transact<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>allou\u00e9 <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>chaqu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>obligation <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>prestatio<span class=\"_ _1\"></span>ns <span class=\"_ _b\"></span>identifi\u00e9e <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _b\"></span>en proportion des<span class=\"_ _1\"></span> prix d<span class=\"_ _1\"></span>e vente <span class=\"_ _1\"></span>sp\u00e9cifiques <span class=\"_ _1\"></span>de ch<span class=\"_ _1\"></span>aque bi<span class=\"_ _1\"></span>en ou <span class=\"_ _1\"></span>service s<span class=\"_ _1\"></span>ous<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>jacent. <span class=\"_ _1\"></span>Le prix d<span class=\"_ _1\"></span>e vente <span class=\"_ _1\"></span>sp\u00e9cifique<span class=\"_ _1\"></span> est le prix <span class=\"_ _1\"></span>de l\u2019oblig<span class=\"_ _1\"></span>ation de<span class=\"_ _1\"></span> prestat<span class=\"_ _1\"></span>ion c<span class=\"_ _1\"></span>omme si <span class=\"_ _1\"></span>elle \u00e9t<span class=\"_ _1\"></span>ait vendue s\u00e9p<span class=\"_ _1\"></span>ar\u00e9ment. I<span class=\"_ _1\"></span>l s\u2019appuie g<span class=\"_ _1\"></span>\u00e9n\u00e9raleme<span class=\"_ _1\"></span>nt sur des prix catalogue, <span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ur des prix de <span class=\"_ _0\"></span>transac<span class=\"_ _1\"></span>tions pass\u00e9es similaires, voire des prix <span class=\"_ _0\"></span>de march\u00e9 observables, le cas \u00e9ch\u00e9ant.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _11\"> </span>montant <span class=\"_ _11\"> </span>allou\u00e9 <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _11\"> </span>chaque <span class=\"_ _11\"> </span>obligat<span class=\"_ _1\"></span>ion <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>prestatio<span class=\"_ _1\"></span>ns <span class=\"_ _11\"> </span>identifi\u00e9e <span class=\"_ _11\"> </span>dans <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>contrat <span class=\"_ _11\"> </span>est <span class=\"_ _11\"> </span>reconn<span class=\"_ _1\"></span>u <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>chiffre d\u2019affaires lors du transfert du contr\u00f4<span class=\"_ _1\"></span>le au cl<span class=\"_ _1\"></span>ient des biens ou serv<span class=\"_ _1\"></span>ices sous<span class=\"_ _1\"></span>-jacent promis <span class=\"_ _1\"></span>au contrat.<span class=\"_ _245\"> </span><div class=\"c w20 h22d gs19f\"><div class=\"t m0 x4f h2 y1608 ff4 fs0 fc0 sc0 ls9 ws0\">v.<span class=\"ff9 ls0\"> <span class=\"_ _c6\"> </span><span class=\"ff4\">Reconnaissance du revenu<span class=\"_ _1\"></span> </span></span><span class=\"ff9 ls0\"><span class=\"ff4\"><span class=\"ff1\"> </span></span></span></div><div class=\"t m0 xe hb y1609 ff4 fs0 fc0 sc0 ls0 ws0\">Le <span class=\"_ _15\"> </span>transfert <span class=\"_ _13\"> </span>du <span class=\"_ _15\"> </span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _13\"> </span>d\u2019un <span class=\"_ _15\"> </span>bien <span class=\"_ _13\"> </span>ou <span class=\"_ _15\"> </span>d\u2019u<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>serv<span class=\"_ _1\"></span>ice <span class=\"_ _15\"> </span>au <span class=\"_ _13\"> </span>client <span class=\"_ _15\"> </span>est <span class=\"_ _13\"> </span>r\u00e9alis\u00e9 <span class=\"_ _15\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>c<span class=\"_ _1\"></span>ontinu <span class=\"_ _15\"> </span>(impl<span class=\"_ _1\"></span>iquant <span class=\"_ _13\"> </span>la<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y160a ff4 fs0 fc0 sc0 ls0 ws0\">comptabilisation <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>chiffre <span class=\"_ _16\"></span>d\u2019affaires <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019avancement) <span class=\"_ _16\"></span>seulement <span class=\"_ _16\"></span>si <span class=\"_ _16\"></span>l\u2019une <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>trois<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>conditions <span class=\"_ _16\"></span>suivantes <span class=\"_ _16\"></span>est<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y160b ff4 fs0 fc0 sc0 ls0 ws0\">satisfaite<span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span><span class=\"ff1\"> </span></div><div class=\"t m0 x1e h2 y160c ff8 fs0 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le <span class=\"_ _b\"></span>cl<span class=\"_ _1\"></span>ient <span class=\"_ _b\"></span>re\u00e7<span class=\"_ _1\"></span>oit <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>consom<span class=\"_ _1\"></span>me <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>multan\u00e9ment <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>avantages <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>pres<span class=\"_ _1\"></span>tation <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>fur <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>mesure <span class=\"_ _16\"></span>o\u00f9<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span></div><div class=\"t m0 xd2 h2 y160d ff4 fs0 fc0 sc0 ls0 ws0\">celle<span class=\"ff16\">\u2011</span>ci a lieu ;<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x1e h2 y160e ff8 fs0 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">La <span class=\"_ _16\"></span>prestat<span class=\"_ _1\"></span>ion <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>r\u00e9e <span class=\"_ _16\"></span>o<span class=\"_ _1\"></span>u <span class=\"_ _16\"></span>v<span class=\"_ _1\"></span>alorise <span class=\"_ _16\"></span>un <span class=\"_ _4\"></span>actif <span class=\"_ _16\"></span>dont <span class=\"_ _4\"> </span>le <span class=\"_ _16\"></span>clien<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>obtient <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontr\u00f4le <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>fur <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>mesure <span class=\"_ _4\"> </span>de <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span></div><div class=\"t m0 xd2 h2 y160f ff4 fs0 fc0 sc0 ls0 ws0\">cr\u00e9ation ou de son d<span class=\"_ _1\"></span>\u00e9veloppement ;<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x1e h2 y1610 ff8 fs0 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Si <span class=\"_ _11\"> </span>aucune <span class=\"_ _3\"> </span>des <span class=\"_ _11\"> </span>deux <span class=\"_ _11\"> </span>prem<span class=\"_ _1\"></span>i\u00e8res <span class=\"_ _11\"> </span>conditions <span class=\"_ _11\"> </span>ne <span class=\"_ _3\"> </span>pe<span class=\"_ _1\"></span>ut <span class=\"_ _11\"> </span>s\u2019appliquer<span class=\"_ _0\"></span>, <span class=\"_ _11\"> </span>le <span class=\"_ _3\"> </span>chiffre <span class=\"_ _11\"> </span>d\u2019affaires <span class=\"_ _3\"> </span>ne <span class=\"_ _11\"> </span>peut <span class=\"_ _11\"> </span>\u00eatre<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span></div><div class=\"t m0 xd2 hb y1611 ff4 fs0 fc0 sc0 ls0 ws0\">reconnu <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019avancem<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>l\u2019actif <span class=\"_ _1\"></span>cr\u00e9\u00e9 <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>\u2019a <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>d\u2019autre <span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>ilisation <span class=\"_ _1\"></span>alternative <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>le<span class=\"_ _245\"> </span> </div><div class=\"t m0 xd2 h2 y1612 ff4 fs0 fc0 sc0 ls0 ws0\">Groupe dispose d\u2019un <span class=\"_ _1\"></span>droit ex\u00e9cutoir<span class=\"_ _1\"></span>e \u00e0 paiement au t<span class=\"_ _1\"></span>itre<span class=\"_ _1\"></span> des trava<span class=\"_ _1\"></span>ux r\u00e9alis\u00e9s \u00e0 d<span class=\"_ _1\"></span>ate.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb y1613 ff4 fs0 fc0 sc0 ls0 ws0\">Les <span class=\"_ _0\"></span>prestations rendues <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>encore ou <span class=\"_ _0\"></span>partiellement <span class=\"_ _0\"></span>fa<span class=\"_ _1\"></span>ctur\u00e9es fi<span class=\"_ _0\"></span>gurent au <span class=\"_ _0\"></span>bilan en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span><span class=\"ff7\">Actifs <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>contrats<span class=\"_ _1\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span>au sein<span class=\"_ _245\"> </span></span></span><span class=\"ff7\"><span class=\"ff4\"> </span></span></div><div class=\"t m0 xe hb y1614 ff4 fs0 fc0 sc0 ls0 ws0\">du <span class=\"_ _4\"></span>po<span class=\"_ _0\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff7\">Cr\u00e9ances <span class=\"_ _16\"></span>clients <span class=\"_ _4\"> </span>et <span class=\"_ _16\"></span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontrats<span class=\"_ _1\"></span></span>. <span class=\"_ _4\"> </span>Celles <span class=\"_ _4\"></span>factur\u00e9es <span class=\"_ _16\"></span>mais <span class=\"_ _4\"> </span>non <span class=\"_ _4\"></span>encore <span class=\"_ _16\"></span>totaleme<span class=\"_ _1\"></span>nt <span class=\"_ _4\"></span>ex\u00e9cut\u00e9es<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y1615 ff4 fs0 fc0 sc0 ls0 ws0\">figurent <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>bilan <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>oste <span class=\"_ _16\"></span><span class=\"ff7\">Passifs <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>contrats</span>. <span class=\"_ _16\"></span>Les <span class=\"_ _16\"></span>acti<span class=\"_ _0\"></span>fs <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>passifs <span class=\"_ _b\"></span>li\u00e9s <span class=\"_ _16\"></span>aux <span class=\"_ _16\"></span>contrats <span class=\"_ _b\"></span>av<span class=\"_ _1\"></span>ec <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>clients <span class=\"_ _16\"></span>sont<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y1616 ff4 fs0 fc0 sc0 ls0 ws0\">pr\u00e9sent\u00e9s sur une bas<span class=\"_ _1\"></span>e nette pour chaq<span class=\"_ _1\"></span>ue contrat indi<span class=\"_ _1\"></span>viduel. Ces postes son<span class=\"_ _1\"></span>t pr\u00e9sent\u00e9s en not<span class=\"_ _1\"></span>es 20 et 29.<span class=\"_ _245\"> </span><span class=\"_ _16\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x1d h2 y1617 ff4 fs0 fc0 sc0 ls0 ws0\">vi.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>Co\u00fbts d\u2019obtention d<span class=\"_ _1\"></span>es contrats<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe h2 y1618 ff4 fs0 fc0 sc0 ls0 ws0\">Les co\u00fbts <span class=\"_ _0\"></span>d\u2019obtention des <span class=\"_ _0\"></span>contrats sont <span class=\"_ _0\"></span>capital<span class=\"_ _1\"></span>is\u00e9s si <span class=\"_ _0\"></span>deux conditions <span class=\"_ _0\"></span>sont remplies<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: l<span class=\"_ _0\"></span>es co\u00fbts <span class=\"_ _0\"></span>n'auraie<span class=\"_ _1\"></span>nt <span class=\"_ _0\"></span>pas<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 xe hb y1619 ff4 fs0 fc0 sc0 ls0 ws0\">\u00e9t\u00e9 encourus si <span class=\"_ _0\"></span>le contrat n'avait pas \u00e9t\u00e9 obtenu et <span class=\"_ _0\"></span>ils sont recouvrables. Les commissions de vente peuvent<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y161a ff4 fs0 fc0 sc0 ls0 ws0\">donc <span class=\"_ _0\"></span>\u00eatre capitalis\u00e9es si <span class=\"_ _0\"></span>elles sont sp\u00e9cifiquement et <span class=\"_ _0\"></span>uniquement li\u00e9es \u00e0 <span class=\"_ _0\"></span>l'obtention d\u2019un <span class=\"_ _0\"></span>contrat et <span class=\"_ _0\"></span>si elles <span class=\"_ _0\"></span>ne<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y161b ff4 fs0 fc0 sc0 ls0 ws0\">sont <span class=\"_ _3\"> </span>pas <span class=\"_ _3\"> </span>accord\u00e9es <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _3\"> </span>une <span class=\"_ _3\"> </span>base <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>iscr\u00e9tionnaire. <span class=\"_ _3\"> </span>Les<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>co\u00fbts <span class=\"_ _3\"> </span>d'obtention <span class=\"_ _3\"> </span>d'u<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>contrat <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>apitalis\u00e9s <span class=\"_ _3\"> </span>et<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y161c ff4 fs0 fc0 sc0 ls0 ws0\">comptabilis\u00e9s <span class=\"_ _b\"></span>au <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ompte <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>m\u00eame <span class=\"_ _b\"></span>ry<span class=\"_ _1\"></span>thme <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>chiffre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019affai<span class=\"_ _1\"></span>res <span class=\"_ _b\"></span>auquel <span class=\"_ _b\"></span>ils <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>attachent. <span class=\"_ _b\"></span>Ces<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 xe h2 y161d ff4 fs0 fc0 sc0 ls0 ws0\">actifs sont pr\u00e9sent\u00e9s en <span class=\"_ _1\"></span>note 21.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x1e ha y161e ff2 fs0 fc0 sc0 ls10 ws0\">b.<span class=\"ff6 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Ap<span class=\"_ _1\"></span>plication <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ratique <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>reconnaissance <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>reven<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>prestation<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>r\u00e9alis\u00e9es <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>Groupe<span class=\"_ _245\"> </span></span></span><span class=\"ff6 ls0\"><span class=\"ff2\"> </span></span></div><div class=\"t m0 xd2 ha y161f ff2 fs0 fc0 sc0 ls0 ws0\">Planisware pour ses c<span class=\"_ _1\"></span>lients<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 xe h2 y1620 ff4 fs0 fc0 sc0 ls0 ws0\">Le <span class=\"_ _4\"> </span>chiffre <span class=\"_ _4\"> </span>d\u2019affaires <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>provie<span class=\"_ _1\"></span>nt <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>cinq <span class=\"_ _4\"> </span>acti<span class=\"_ _1\"></span>vit\u00e9s <span class=\"_ _4\"> </span>principales<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>pro<span class=\"_ _1\"></span>duits <span class=\"_ _4\"> </span>relatifs <span class=\"_ _4\"> </span>aux <span class=\"_ _3\"> </span>ventes <span class=\"_ _4\"> </span>de<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 xe hb y1621 ff4 fs0 fc0 sc0 ls0 ws0\">licences annuelles ou<span class=\"_ _0\"></span> perp\u00e9tuelles et l<span class=\"_ _0\"></span>es contrats de maintenance <span class=\"_ _0\"></span>assoc<span class=\"_ _1\"></span>i\u00e9s, les <span class=\"_ _0\"></span>produits relatifs aux <span class=\"_ _0\"></span>contrats<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y1622 ff4 fs0 fc0 sc0 ls0 ws0\">de <span class=\"_ _12\"> </span>typ<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>\u00ab<span class=\"ff1\"> <span class=\"_ _1\"></span></span>SaaS<span class=\"ff1\"> </span>\u00bb, <span class=\"_ _14\"> </span>les <span class=\"_ _12\"> </span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>su<span class=\"_ _1\"></span>pport <span class=\"_ _14\"> </span>\u00e9volutif <span class=\"_ _14\"> </span>incluant <span class=\"_ _14\"> </span>les <span class=\"_ _12\"> </span>o<span class=\"_ _1\"></span>bligations <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>performance <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>typ<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y1623 ff4 fs0 fc0 sc0 ls0 ws0\">\u00ab<span class=\"ff1\"> </span>Evolutive<span class=\"ff1\"> </span>\u00bb et \u00ab<span class=\"ff1\"> <span class=\"_ _1\"></span></span>Subscription<span class=\"ff1\"> <span class=\"_ _1\"></span></span>\u00bb, et les serv<span class=\"_ _1\"></span>ices relatifs au d\u00e9pl<span class=\"_ _1\"></span>oiement du logic<span class=\"_ _1\"></span>iel.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb y1624 ff4 fs0 fc0 sc0 ls0 ws0\">D\u2019un <span class=\"_ _1\"></span>poi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>vue <span class=\"_ _b\"></span>juridi<span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>Group<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>n\u2019a <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>habitude <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>regrouper <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>diff\u00e9rents <span class=\"_ _b\"></span>services <span class=\"_ _b\"></span>propos\u00e9s<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 xe h2 y1625 ff4 fs0 fc0 sc0 ls0 ws0\">au <span class=\"_ _0\"></span>client en<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>contrat <span class=\"_ _0\"></span>uniq<span class=\"_ _1\"></span>ue<span class=\"ff1\"> </span>; <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>mptablement, lorsque <span class=\"_ _0\"></span>Planisware vend <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mani\u00e8re concomitante di<span class=\"_ _0\"></span>ff\u00e9rents<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y1626 ff4 fs0 fc0 sc0 ls0 ws0\">services <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>laps <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>temps <span class=\"_ _b\"></span>relativeme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ourt, <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>diff\u00e9rents <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ats <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nalys\u00e9s <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omme <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>contrat<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 xe h2 y1627 ff4 fs0 fc0 sc0 ls0 ws0\">unique pour les besoi<span class=\"_ _1\"></span>ns d\u2019analyse re<span class=\"_ _1\"></span>lative \u00e0 la norme I<span class=\"_ _1\"></span>FRS 15.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb y1628 ff4 fs0 fc0 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>ypiquement, <span class=\"_ _12\"> </span>les <span class=\"_ _12\"> </span>produ<span class=\"_ _1\"></span>its <span class=\"_ _12\"> </span>et <span class=\"_ _12\"> </span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _12\"> </span>d\u00e9crits <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>-des<span class=\"_ _1\"></span>sous <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>consid<span class=\"_ _1\"></span>\u00e9r\u00e9s <span class=\"_ _12\"> </span>co<span class=\"_ _1\"></span>mme <span class=\"_ _12\"> </span>des <span class=\"_ _12\"> </span>o<span class=\"_ _1\"></span>bligations <span class=\"_ _12\"> </span>de<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y1629 ff4 fs0 fc0 sc0 ls0 ws0\">performance <span class=\"_ _1\"></span>distinctes<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>part <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>prix <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>ansaction <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>attribu\u00e9e <span class=\"_ _1\"></span>est<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>comptabilis\u00e9<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>\u00e9par\u00e9ment.<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y162a ff4 fs0 fc0 sc0 ls0 ws0\">Le prix de chaque obligation de performance est ind\u00e9penda<span class=\"_ _1\"></span>nt du fait que l\u2019<span class=\"_ _0\"></span>obl<span class=\"_ _1\"></span>igation soit vendue de mani\u00e8re<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y162b ff4 fs0 fc0 sc0 ls0 ws0\">isol\u00e9e ou group\u00e9e, et<span class=\"_ _1\"></span> n\u00e9goci\u00e9e concomi<span class=\"_ _1\"></span>tamment ou n<span class=\"_ _1\"></span>on \u00e0 d\u2019autres obligatio<span class=\"_ _1\"></span>ns.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb y162c ff4 fs0 fc0 sc0 ls0 ws0\">De <span class=\"_ _0\"></span>mani\u00e8re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>g\u00e9n\u00e9rale,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>les logiciels <span class=\"_ _0\"></span>vendus<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>par le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>ne n\u00e9cessitent pas <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cr\u00e9atio<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>d\u2019un code <span class=\"_ _0\"></span>additionnel<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y162d ff4 fs0 fc0 sc0 ls0 ws0\">ou <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>modification <span class=\"_ _2\"></span>du<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>code <span class=\"_ _0\"></span>source <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>our <span class=\"_ _2\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ces <span class=\"_ _0\"></span>derniers <span class=\"_ _2\"></span>soie<span class=\"_ _1\"></span>nt <span class=\"_ _2\"></span>adapt\u00e9s <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>int<span class=\"_ _1\"></span>\u00e9gr\u00e9s <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _2\"></span>sein <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>l\u2019enviro<span class=\"_ _1\"></span>nnement<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y162e ff4 fs0 fc0 sc0 ls0 ws0\">du client, et en ce s<span class=\"_ _1\"></span>ens le Groupe ne<span class=\"_ _1\"></span> cons<span class=\"_ _1\"></span>id\u00e8re pas q<span class=\"_ _1\"></span>ue les prestations<span class=\"_ _1\"></span> de services li\u00e9es a<span class=\"_ _1\"></span>u d\u00e9ploieme<span class=\"_ _1\"></span>nt du<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y162f ff4 fs0 fc0 sc0 ls0 ws0\">logiciel int\u00e8grent ou modifient de mani\u00e8re significative le logiciel adjacent au sens de la norme IFRS 15 (qu\u2019il<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y1630 ff4 fs0 fc0 sc0 ls0 ws0\">soit <span class=\"_ _3\"> </span>vendu <span class=\"_ _11\"> </span>sous <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>forme <span class=\"_ _11\"> </span>d\u2019une <span class=\"_ _11\"> </span>li<span class=\"_ _0\"></span>ce<span class=\"_ _1\"></span>nce <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span>nnuelle <span class=\"_ _11\"> </span>ou <span class=\"_ _3\"> </span>perp\u00e9tue<span class=\"_ _1\"></span>lle <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>u <span class=\"_ _3\"> </span>dans <span class=\"_ _11\"> </span>l<span class=\"_ _b\"></span>e <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>adre <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019un <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>ontrat <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>ty<span class=\"_ _1\"></span>pe<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y1631 ff4 fs0 fc0 sc0 ls0 ws0\">\u00ab<span class=\"ff1\"> </span>SaaS<span class=\"ff1\"> </span>\u00bb).  <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>outre, en raison <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la nature de<span class=\"_ _0\"></span>s services d'int\u00e9gration <span class=\"_ _0\"></span>propos\u00e9s aux clients <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de leur vol<span class=\"_ _0\"></span>ume<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 xe hb y1632 ff4 fs0 fc0 sc0 ls0 ws0\">relatif <span class=\"_ _16\"></span>par <span class=\"_ _b\"></span>rapport <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>volume <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>lic<span class=\"_ _1\"></span>ences <span class=\"_ _16\"></span>annuelles <span class=\"_ _16\"></span>ou <span class=\"_ _b\"></span>perp\u00e9tue<span class=\"_ _1\"></span>lles <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>SaaS <span class=\"_ _16\"></span>auxquels <span class=\"_ _16\"></span>il<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>se<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y1633 ff4 fs0 fc0 sc0 ls0 ws0\">rapportent, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _16\"></span>d\u2019<span class=\"_ _1\"></span>int\u00e9gration <span class=\"_ _16\"></span>v<span class=\"_ _1\"></span>ont <span class=\"_ _16\"></span>g\u00e9n\u00e9ral<span class=\"_ _1\"></span>ement <span class=\"_ _16\"></span>au<span class=\"_ _1\"></span>-de<span class=\"_ _1\"></span>l\u00e0 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>imple <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>ctivit\u00e9 <span class=\"_ _16\"></span>d'insta<span class=\"_ _1\"></span>llation <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ont<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y1634 ff4 fs0 fc0 sc0 ls0 ws0\">donc consid\u00e9r\u00e9s comme <span class=\"_ _1\"></span>une obligation <span class=\"_ _1\"></span>de performanc<span class=\"_ _1\"></span>e distincte.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe ha y1635 ff2 fs0 fc1 sc0 ls0 ws0\">Licences annuelles et p<span class=\"_ _1\"></span>erp\u00e9tuelles<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 xe hb y1636 ff4 fs0 fc0 sc0 ls0 ws0\">La vent<span class=\"_ _1\"></span>e d\u2019<span class=\"_ _1\"></span>une <span class=\"_ _1\"></span>licence <span class=\"_ _1\"></span>conf\u00e8re <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>client <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>droit <span class=\"_ _1\"></span>d\u2019uti<span class=\"_ _1\"></span>lisation <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>logiciel <span class=\"_ _1\"></span>pendant <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>e dur\u00e9e <span class=\"_ _b\"></span>d\u2019un a<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>pour <span class=\"_ _1\"></span>une<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y1637 ff4 fs0 fc0 sc0 ls0 ws0\">licence <span class=\"_ _0\"></span>annuelle et <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _0\"></span>ind\u00e9termi<span class=\"_ _1\"></span>n\u00e9e <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>une licence <span class=\"_ _0\"></span>perp\u00e9tuelle. Le <span class=\"_ _0\"></span>ch<span class=\"_ _1\"></span>iffre <span class=\"_ _0\"></span>d\u2019af<span class=\"_ _0\"></span>faires relatif <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vente<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 xe hb y1638 ff4 fs0 fc0 sc0 ls0 ws0\">d\u2019une <span class=\"_ _11\"> </span>licence <span class=\"_ _11\"> </span>est <span class=\"_ _11\"> </span>compta<span class=\"_ _1\"></span>bilis\u00e9 <span class=\"_ _11\"> </span>lorsque <span class=\"_ _f\"> </span>le <span class=\"_ _11\"> </span>logiciel <span class=\"_ _11\"> </span>est <span class=\"_ _11\"> </span>mis <span class=\"_ _11\"> </span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>disposition <span class=\"_ _11\"> </span>du <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>lient, <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>qu\u2019il <span class=\"_ _11\"> </span>ne <span class=\"_ _11\"> </span>reste <span class=\"_ _f\"> </span>plus<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y1639 ff4 fs0 fc0 sc0 ls0 ws0\">d'obligation significative e<span class=\"_ _1\"></span>nvers<span class=\"_ _1\"></span> le client en rapport avec c<span class=\"_ _1\"></span>ette vente de licence.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe h2 yd6 ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div>Maintenance<span class=\"_ _245\"> </span>Le <span class=\"_ _1\"></span>chiffre <span class=\"_ _b\"></span>d\u2019affaires <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>latif <span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _16\"></span>ma<span class=\"_ _0\"></span>inte<span class=\"_ _1\"></span>nance <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omprend <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>redeva<span class=\"_ _1\"></span>nces <span class=\"_ _b\"></span>p\u00e9riodiques<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>associ\u00e9es <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ente <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span>mises  \u00e0 <span class=\"_ _f\"> </span>jour  de <span class=\"_ _f\"> </span>logiciels  non  sp\u00e9cifi\u00e9es  et <span class=\"_ _f\"> </span>l\u2019assistance  technique.  Les  contrats  de <span class=\"_ _11\"> </span>mai<span class=\"_ _1\"></span>ntenance  sont<span class=\"_ _245\"> </span>g\u00e9n\u00e9ralement <span class=\"_ _14\"> </span>conclus <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>m\u00eame <span class=\"_ _12\"> </span>t<span class=\"_ _1\"></span>emps <span class=\"_ _14\"> </span>que <span class=\"_ _12\"> </span>l<span class=\"_ _1\"></span>\u2019achat <span class=\"_ _14\"> </span>i<span class=\"_ _1\"></span>nitial <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _14\"> </span>licence <span class=\"_ _12\"> </span>ann<span class=\"_ _1\"></span>uelle <span class=\"_ _14\"> </span>ou <span class=\"_ _12\"> </span>perp<span class=\"_ _1\"></span>\u00e9tuelle. <span class=\"_ _14\"> </span>La<span class=\"_ _245\"> </span>maintenance peut <span class=\"_ _1\"></span>\u00eatre renouv<span class=\"_ _1\"></span>el\u00e9e par le cl<span class=\"_ _1\"></span>ient \u00e0 la fin de cha<span class=\"_ _1\"></span>que terme. <span class=\"_ _1\"></span>Le chiffre d\u2019affaires des prestations<span class=\"_ _245\"> </span>de ma<span class=\"_ _1\"></span>intenance est<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>ptabilis\u00e9 <span class=\"_ _1\"></span>\u00e0 l<span class=\"_ _1\"></span>\u2019avancement, s<span class=\"_ _1\"></span>elon <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>mode <span class=\"_ _1\"></span>lin\u00e9aire, <span class=\"_ _1\"></span>s\u2019agissant <span class=\"_ _1\"></span>d\u2019obligations<span class=\"_ _16\"></span> \u00e0 se<span class=\"_ _1\"></span> tenir<span class=\"_ _245\"> </span>pr\u00eat tout au long du co<span class=\"_ _1\"></span>ntrat sans pics not<span class=\"_ _1\"></span>ables d\u2019activit<span class=\"_ _1\"></span>\u00e9 (\u00ab stand<span class=\"_ _1\"></span>-ready o<span class=\"_ _1\"></span>bligations<span class=\"_ _1\"></span> \u00bb).<span class=\"_ _245\"> </span>Contrats \u00ab<span class=\"ff3\"> </span>SaaS<span class=\"ff3\"> <span class=\"_ _1\"></span></span>\u00bb (\u00ab<span class=\"ff3\"> </span>Software as a <span class=\"_ _1\"></span>Service\u201d)<span class=\"_ _245\"> </span>Le <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>ntrat <span class=\"_ _3\"> </span>\u00ab<span class=\"ff1\"> </span>SaaS<span class=\"ff1\"> <span class=\"_ _1\"></span></span>\u00bb <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>pr\u00e9sente<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>un<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>dro<span class=\"_ _1\"></span>it <span class=\"_ _3\"> </span>d\u2019acc\u00e8s <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>fonctionn<span class=\"_ _1\"></span>alit\u00e9 <span class=\"_ _4\"> </span>d'u<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>logiciel <span class=\"_ _3\"> </span>dans <span class=\"_ _3\"> </span>u<span class=\"_ _1\"></span>ne <span class=\"_ _4\"> </span>in<span class=\"_ _1\"></span>frastructure<span class=\"_ _245\"> </span>accessible <span class=\"_ _0\"></span>en mo<span class=\"_ _0\"></span>de \u00ab<span class=\"ff1\"> </span>Cloud<span class=\"ff1\"> </span>\u00bb <span class=\"_ _0\"></span>h\u00e9berg\u00e9e par <span class=\"_ _0\"></span>Planisware <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>par de<span class=\"_ _0\"></span>s tiers <span class=\"_ _0\"></span>engag\u00e9s <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>Planisware, o\u00f9 <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>client<span class=\"_ _245\"> </span>n'a <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>droit <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r\u00e9s<span class=\"_ _1\"></span>ilier <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>contrat <span class=\"_ _1\"></span>d'h<span class=\"_ _1\"></span>\u00e9ber<span class=\"_ _1\"></span>gement <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pren<span class=\"_ _1\"></span>dre <span class=\"_ _1\"></span>posses<span class=\"_ _1\"></span>sion <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>logiciel <span class=\"_ _1\"></span>pour <span class=\"_ _b\"></span>l'ex\u00e9cuter <span class=\"_ _b\"></span>sur<span class=\"_ _245\"> </span>sa <span class=\"_ _0\"></span>propre <span class=\"_ _0\"></span>infrastructure<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>informatique <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>pour engager <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>fournisseur <span class=\"_ _0\"></span>tiers <span class=\"_ _0\"></span>non l<span class=\"_ _0\"></span>i\u00e9 <span class=\"_ _0\"></span>\u00e0 Planisware <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>h\u00e9berger<span class=\"_ _245\"> </span>et g\u00e9rer <span class=\"_ _1\"></span>le logici<span class=\"_ _1\"></span>el. Le c<span class=\"_ _1\"></span>hiffre d\u2019affaires relatif <span class=\"_ _1\"></span>aux contr<span class=\"_ _1\"></span>ats \u00ab<span class=\"_ _b\"></span><span class=\"ff1\"> </span>SaaS<span class=\"ff1\"> </span>\u00bb <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>comptabilis<span class=\"_ _1\"></span>\u00e9 au f<span class=\"_ _1\"></span>ur et \u00e0<span class=\"_ _1\"></span> mesur<span class=\"_ _1\"></span>e que<span class=\"_ _245\"> </span>les <span class=\"_ _2\"></span>services <span class=\"_ _0\"></span>sont <span class=\"_ _2\"></span>fourn<span class=\"_ _1\"></span>is<span class=\"ff1\"> </span>; <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>l\u2019esp\u00e8ce, <span class=\"_ _0\"></span>l\u2019obligation <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>performanc<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u00e9t<span class=\"_ _1\"></span>ant <span class=\"_ _2\"></span>d\u2019octroy<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dro<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>d'acc\u00e8s<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>permett<span class=\"_ _1\"></span>ant<span class=\"_ _245\"> </span>l'utilisation <span class=\"_ _11\"> </span>co<span class=\"_ _1\"></span>ntinue <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>\u2019un <span class=\"_ _11\"> </span>logiciel<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>access<span class=\"_ _1\"></span>ible <span class=\"_ _11\"> </span>en  mode <span class=\"_ _11\"> </span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Cloud<span class=\"ff1\"> <span class=\"_ _1\"></span></span>\u00bb <span class=\"_ _11\"> </span>pendant<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>une  certaine <span class=\"_ _11\"> </span>dur\u00e9e, <span class=\"_ _11\"> </span>le<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>chiffre<span class=\"_ _245\"> </span>d\u2019affaires <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>comptabilis\u00e9 <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>fonction <span class=\"_ _b\"></span>du <span class=\"_ _16\"></span>temps <span class=\"_ _16\"></span>\u00e9coul\u00e9 <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>donc <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>pr<span class=\"_ _1\"></span>orata <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cette <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>tout <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>long <span class=\"_ _16\"></span>du<span class=\"_ _245\"> </span>contrat. Certains <span class=\"_ _16\"></span>contrats <span class=\"_ _b\"></span>\u00ab<span class=\"ff1\"> </span>Saa<span class=\"_ _1\"></span>S<span class=\"ff1\"> </span>\u00bb <span class=\"_ _16\"></span>pr\u00e9voient <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>lauses <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>disponibilit\u00e9 <span class=\"_ _16\"></span>du <span class=\"_ _b\"></span>service <span class=\"_ _16\"></span>fourni. <span class=\"_ _b\"></span>N\u00e9an<span class=\"_ _1\"></span>moins, <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>e, <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span>Groupe <span class=\"_ _16\"></span>n<span class=\"_ _1\"></span>\u2019a <span class=\"_ _16\"></span>pas <span class=\"_ _4\"></span>identifi\u00e9 <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>contreparties <span class=\"_ _16\"></span>variab<span class=\"_ _1\"></span>les <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>ont <span class=\"_ _16\"></span>l\u2019impact <span class=\"_ _4\"> </span>sur <span class=\"_ _16\"></span>le <span class=\"_ _4\"></span>chif<span class=\"_ _0\"></span>fre <span class=\"_ _4\"></span>d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>erait<span class=\"_ _245\"> </span>significatif.<span class=\"_ _245\"> </span>Support et prestations de<span class=\"_ _1\"></span> services<span class=\"_ _245\"> </span>Le <span class=\"_ _3\"> </span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _11\"> </span>distingue <span class=\"_ _11\"> </span>trois <span class=\"_ _11\"> </span>principaux <span class=\"_ _11\"> </span>types <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>support <span class=\"_ _11\"> </span>et <span class=\"_ _3\"> </span>pres<span class=\"_ _1\"></span>tations<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span></span>de <span class=\"_ _11\"> </span>services<span class=\"ff1\"> </span>; <span class=\"_ _11\"> </span>ces <span class=\"_ _11\"> </span>trois <span class=\"_ _11\"> </span>prestations<span class=\"_ _245\"> </span>repr\u00e9sentant chacune <span class=\"_ _1\"></span>une obligation d<span class=\"_ _1\"></span>e performance <span class=\"_ _1\"></span>distincte :<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _16\"></span>pres<span class=\"_ _1\"></span>tations <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>i\u00e9es <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>d\u00e9ploiement <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>logiciel <span class=\"_ _4\"></span>(i.e., <span class=\"_ _16\"></span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Imple<span class=\"_ _1\"></span>mentation <span class=\"_ _4\"></span>support<span class=\"ff1\"> </span>\u00bb), <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>nature <span class=\"_ _4\"></span>non<span class=\"_ _245\"> </span></span></span>r\u00e9currente<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _12\"> </span>prestations<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>type <span class=\"_ _14\"> </span>\u00ab<span class=\"ff1\"> </span>Evolut<span class=\"_ _1\"></span>ive <span class=\"_ _12\"> </span>support<span class=\"ff1\"> </span>\u00bb<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>nature <span class=\"_ _12\"> </span>r<span class=\"_ _1\"></span>\u00e9currente<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>permettant <span class=\"_ _12\"> </span>a<span class=\"_ _1\"></span>u <span class=\"_ _12\"> </span>client <span class=\"_ _12\"> </span>un<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span></span></span>adaptation <span class=\"_ _4\"> </span>en <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontinu <span class=\"_ _4\"> </span>du <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>ogiciel <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>ses<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>besoins <span class=\"_ _16\"></span>\u00e9vol<span class=\"_ _1\"></span>utifs, <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>incluan<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>notamment <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>serv<span class=\"_ _1\"></span>ices <span class=\"_ _4\"></span>de<span class=\"_ _245\"> </span>configuration et de support technique en comp<span class=\"_ _1\"></span>l\u00e9ment des prestations<span class=\"_ _b\"></span> de maintenance et de support<span class=\"_ _245\"> </span>des fonctionnalit\u00e9s s<span class=\"_ _1\"></span>tandard d\u00e9j\u00e0 int\u00e9gr\u00e9es <span class=\"_ _1\"></span>au contrat \u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Sa<span class=\"_ _1\"></span>aS<span class=\"ff1\"> </span>\u00bb ou de m<span class=\"_ _1\"></span>aintenance<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Le su<span class=\"_ _1\"></span>pport <span class=\"_ _1\"></span>sous<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>forme <span class=\"_ _1\"></span>d\u2019ab<span class=\"_ _1\"></span>onnement <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> ty<span class=\"_ _1\"></span>pe <span class=\"_ _1\"></span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Subs<span class=\"_ _1\"></span>cription <span class=\"_ _1\"></span>support<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00bb <span class=\"_ _1\"></span>corr<span class=\"_ _1\"></span>espondant <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>sup<span class=\"_ _1\"></span>port<span class=\"_ _245\"> </span></span></span>premium d\u00e9di\u00e9 au cl<span class=\"_ _1\"></span>ient en continu.<span class=\"_ _245\"> </span>Les <span class=\"_ _f\"> </span>produits  li\u00e9s <span class=\"_ _11\"> </span>aux  prestations  de <span class=\"_ _11\"> </span>serv<span class=\"_ _1\"></span>ices  \u2013  hors <span class=\"_ _f\"> </span>contrats  de <span class=\"_ _11\"> </span>type  \u00ab<span class=\"ff1\"> </span>Subs<span class=\"_ _1\"></span>cription <span class=\"_ _f\"> </span>support<span class=\"ff1\"> <span class=\"_ _1\"></span></span><span class=\"ls4\">\u00bb  </span>- <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>ont<span class=\"_ _245\"> </span>principalement <span class=\"_ _0\"></span>d\u00e9riv\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contrats <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>r\u00e9gie <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>reconnus <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>onction <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>temps <span class=\"_ _0\"></span>pass\u00e9s <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>d\u2019autres <span class=\"_ _0\"></span>unit\u00e9s<span class=\"_ _245\"> </span>d\u2019\u0153uvres facturables.<span class=\"_ _245\"> </span>Un <span class=\"_ _1\"></span>nombre <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>imit\u00e9 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>tations <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>serv<span class=\"_ _1\"></span>ices <span class=\"_ _1\"></span>peuvent <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onclues <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>forfa<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span></span>auquel <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>iffre d\u2019affaires<span class=\"_ _245\"> </span>est g\u00e9n\u00e9ralement co<span class=\"_ _1\"></span>mptabilis\u00e9 sur la <span class=\"_ _1\"></span>base d'un pource<span class=\"_ _1\"></span>ntage d\u2019avancemen<span class=\"_ _1\"></span>t des travaux.<span class=\"_ _245\"> </span>Le <span class=\"_ _b\"></span>chiffre <span class=\"_ _16\"></span>d\u2019af<span class=\"_ _0\"></span>faires <span class=\"_ _16\"></span>relatif <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ux <span class=\"_ _16\"></span>contrats <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>type <span class=\"_ _b\"></span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>S<span class=\"_ _1\"></span>ubscription <span class=\"_ _16\"></span>support<span class=\"ff1\"> </span>\u00bb <span class=\"_ _16\"></span>est <span class=\"_ _b\"></span>g\u00e9n\u00e9r<span class=\"_ _1\"></span>alement <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>mptabilis\u00e9 <span class=\"_ _16\"></span>en<span class=\"_ _245\"> </span>fonction <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>temps <span class=\"_ _0\"></span>\u00e9coul\u00e9 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>donc <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>prorata <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _0\"></span>du <span class=\"_ _0\"></span>contrat. <span class=\"_ _0\"></span>Dans <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>cadre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ces <span class=\"_ _0\"></span>contrats, <span class=\"_ _0\"></span>l\u2019obligation<span class=\"_ _245\"> </span>de <span class=\"_ _16\"></span>perfor<span class=\"_ _1\"></span>mance <span class=\"_ _4\"></span>consiste <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"> </span>se <span class=\"_ _16\"></span>tenir <span class=\"_ _4\"> </span>pr\u00eat <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>fourn<span class=\"_ _1\"></span>ir <span class=\"_ _16\"></span>u<span class=\"_ _1\"></span>ne <span class=\"_ _4\"></span>assistance <span class=\"_ _16\"></span>techn<span class=\"_ _1\"></span>ique <span class=\"_ _16\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>ses <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>j<span class=\"_ _1\"></span>our<span class=\"_ _2\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>mi<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>\u00e0<span class=\"_ _245\"> </span>niveau, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>m\u00e9liorations <span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onfiguration <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>sp\u00e9c<span class=\"_ _1\"></span>ifi\u00e9es, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonction <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>eur <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>isponibilit\u00e9 <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dem<span class=\"_ _1\"></span>ande <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _245\"> </span>client. Les <span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>ients <span class=\"_ _1\"></span>re\u00e7oivent<span class=\"_ _1\"></span> et <span class=\"_ _1\"></span>consom<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>simultan<span class=\"_ _1\"></span>\u00e9ment <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>avanta<span class=\"_ _1\"></span>ges <span class=\"_ _1\"></span>de ces<span class=\"_ _16\"></span> services<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>supp<span class=\"_ _1\"></span>ort au <span class=\"_ _b\"></span>fur<span class=\"_ _245\"> </span>et \u00e0 mesure de la r\u00e9<span class=\"_ _1\"></span>alisation des serv<span class=\"_ _1\"></span>ices.<span class=\"_ _245\"> </span>vii.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>Distinction agent/princi<span class=\"_ _1\"></span>pal Planisware <span class=\"_ _14\"> </span>cons<span class=\"_ _1\"></span>id\u00e8re <span class=\"_ _14\"> </span>ag<span class=\"_ _1\"></span>ir <span class=\"_ _14\"> </span>c<span class=\"_ _1\"></span>omme <span class=\"_ _14\"> </span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>princ<span class=\"_ _1\"></span>ipal<span class=\"ff1\"> </span>\u00bb, <span class=\"_ _14\"> </span>\u00e9t<span class=\"_ _1\"></span>ant <span class=\"_ _14\"> </span>notam<span class=\"_ _1\"></span>ment <span class=\"_ _14\"> </span>resp<span class=\"_ _1\"></span>onsable <span class=\"_ _14\"> </span>v<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>-\u00e0-vis <span class=\"_ _14\"> </span>du<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>client <span class=\"_ _15\"> </span>de<span class=\"_ _245\"> </span>l\u2019ex\u00e9cution <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>prestation <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>accept<span class=\"_ _1\"></span>ation p<span class=\"_ _1\"></span>ar <span class=\"_ _1\"></span>celui<span class=\"_ _1\"></span>-c<span class=\"_ _1\"></span>i. L<span class=\"_ _1\"></span>e c<span class=\"_ _1\"></span>hiffre d\u2019affaires <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>reconnu <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>une <span class=\"_ _1\"></span>base<span class=\"_ _245\"> </span>brute et les achats ex<span class=\"_ _1\"></span>ternes sont comptab<span class=\"_ _1\"></span>ilis\u00e9<span class=\"_ _1\"></span>s en totalit\u00e9 en charg<span class=\"_ _1\"></span>es op\u00e9rationn<span class=\"_ _1\"></span>elles. <div class=\"c w190 he gs1b9\"><div class=\"t m0 xe h2 yd6 ff4 fs0 fc7 sc0 ls0 ws0\">Principes compta<span class=\"_ _1\"></span>bles<span class=\"_ _245\"> </span><span class=\"ff1 fc0\"> </span></div></div><div class=\"c w20 h107 gs1ba\"><div class=\"t m0 xe hb y134 ff4 fs0 fc0 sc0 ls0 ws0\">Les cr\u00e9ances clients sont comptabi<span class=\"_ _1\"></span>lis\u00e9s initialement \u00e0 leur prix de transac<span class=\"_ _1\"></span>tion (au sens d\u2019IFRS 15) ; celles<span class=\"_ _b\"></span>-ci<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb ybc5 ff4 fs0 fc0 sc0 ls0 ws0\">ne <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>portant pas <span class=\"_ _0\"></span>de composante financement importante <span class=\"_ _0\"></span>compte tenu des <span class=\"_ _0\"></span>d\u00e9lais<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span> r\u00e8glement courts. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 xe hb ybc6 ff4 fs0 fc0 sc0 ls0 ws0\">cr\u00e9ances clients<span class=\"_ _1\"></span> sont, <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>la suite, <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilis\u00e9es au <span class=\"_ _1\"></span>co\u00fbt am<span class=\"_ _1\"></span>orti, di<span class=\"_ _1\"></span>minu\u00e9 le <span class=\"_ _1\"></span>cas <span class=\"_ _1\"></span>\u00e9ch\u00e9ant des <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 yba9 ff4 fs0 fc0 sc0 ls0 ws0\">r\u00e9sultant du caract\u00e8re <span class=\"_ _1\"></span>non recouvrable d<span class=\"_ _1\"></span>e leur montant<span class=\"_ _1\"></span> et de l\u2019estimation des <span class=\"_ _1\"></span>pertes de cr\u00e9dit att<span class=\"_ _1\"></span>endues.  <span class=\"_ _b\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb y1772 ff4 fs0 fc0 sc0 ls0 ws0\">Les c<span class=\"_ _1\"></span>r\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrats <span class=\"_ _1\"></span>font <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019objet <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _1\"></span>pr\u00e9ciation <span class=\"_ _1\"></span>lorsq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>probable <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y1773 ff4 fs0 fc0 sc0 ls0 ws0\">leur <span class=\"_ _b\"></span>recouvreme<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>inf\u00e9rieur <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>compta<span class=\"_ _1\"></span>ble. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>d\u00e9terminer <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>pert<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dit <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>dues <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 xe hb ybcb ff4 fs0 fc0 sc0 ls0 ws0\">titre des <span class=\"_ _1\"></span>cr\u00e9ances, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>utilise <span class=\"_ _b\"></span>une <span class=\"_ _1\"></span>matrice <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisionne<span class=\"_ _1\"></span>ment s<span class=\"_ _1\"></span>implifi\u00e9e <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>s\u2019appuie <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb ybe5 ff4 fs0 fc0 sc0 ls0 ws0\">perte <span class=\"_ _b\"></span>estim\u00e9s <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vie <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>due <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cr\u00e9ances <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>leur <span class=\"_ _b\"></span>ancienne<span class=\"_ _1\"></span>t\u00e9, <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>ajust\u00e9e, <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 xe hb y167f ff4 fs0 fc0 sc0 ls0 ws0\">cas <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as, <span class=\"_ _1\"></span>d\u2019esti<span class=\"_ _1\"></span>mations <span class=\"_ _b\"></span>prospectives. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iation <span class=\"_ _b\"></span>augment<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>mesure <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>soldes<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y828 ff4 fs0 fc0 sc0 ls0 ws0\">impay\u00e9s \u00e0 forte ant\u00e9ri<span class=\"_ _1\"></span>orit\u00e9 augment<span class=\"_ _1\"></span>ent.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span></div><div class=\"t m0 xe h2 yde ff4 fs0 fc0 sc0 ls0 ws0\">Les <span class=\"_ _3\"> </span>actifs <span class=\"_ _11\"> </span>sur <span class=\"_ _3\"> </span>contrats <span class=\"_ _11\"> </span>clients <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>d\u00e9crits <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>note<span class=\"_ _1\"></span><span class=\"ff1\"> </span>6.<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>La <span class=\"_ _11\"> </span>variation <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>p\u00e9ri<span class=\"_ _1\"></span>ode <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>\u00e9sulte, <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019une <span class=\"_ _3\"> </span>part, <span class=\"_ _11\"> </span>de<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb yd9 ff4 fs0 fc0 sc0 ls0 ws0\">l\u2019apparition <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>facturer <span class=\"_ _1\"></span>transforma<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _1\"></span>et, <span class=\"_ _1\"></span>d\u2019autr<span class=\"_ _1\"></span>e part, <span class=\"_ _b\"></span>de la<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 yd6 ff4 fs0 fc0 sc0 ls0 ws0\">reconnaissance de rev<span class=\"_ _1\"></span>enus entra\u00eena<span class=\"_ _1\"></span>nt l\u2019apparitio<span class=\"_ _1\"></span>n de nouveaux <span class=\"_ _1\"></span>actifs sur contrats c<span class=\"_ _1\"></span>lients.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div>Principes comptables<span class=\"_ _245\"> </span>Si <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>montan<span class=\"_ _1\"></span>ts <span class=\"_ _b\"></span>re\u00e7us <span class=\"_ _b\"></span>ou <span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>recevoir <span class=\"_ _b\"></span>d'un <span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>ient <span class=\"_ _1\"></span>d\u00e9p<span class=\"_ _1\"></span>assent <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>chiffre <span class=\"_ _1\"></span>d\u2019affaires <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontrat, <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>assif <span class=\"_ _b\"></span>sur<span class=\"_ _245\"> </span>contrat est comptabilis\u00e9<span class=\"_ _1\"></span>.  Les <span class=\"_ _b\"></span>passifs <span class=\"_ _b\"></span>rela<span class=\"_ _1\"></span>tifs <span class=\"_ _b\"></span>aux <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontrats <span class=\"_ _b\"></span>refl\u00e8tent <span class=\"_ _b\"></span>pr<span class=\"_ _1\"></span>incipalement <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>factures <span class=\"_ _b\"></span>dues <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>paiements <span class=\"_ _b\"></span>re\u00e7us <span class=\"_ _16\"></span>avant <span class=\"_ _1\"></span>la<span class=\"_ _245\"> </span>comptabilisation <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>chiffre <span class=\"_ _16\"></span>d\u2019affaires. <span class=\"_ _16\"></span>Les<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>passifs <span class=\"_ _4\"> </span>sur <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ontrats <span class=\"_ _16\"></span>sont <span class=\"_ _4\"></span>d\u00e9boucl\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _4\"></span>fur <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"> </span>mesure <span class=\"_ _16\"></span>que <span class=\"_ _4\"></span>les<span class=\"_ _245\"> </span>obligations de perfor<span class=\"_ _1\"></span>mance corresponda<span class=\"_ _1\"></span>ntes son<span class=\"_ _1\"></span>t satisfaites<span class=\"_ _1\"></span><span class=\"ffa\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "vi.<span class=\"ff9\"> <span class=\"_ _c6\"> </span></span>Co\u00fbts d\u2019obtention d<span class=\"_ _1\"></span>es contrats<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les co\u00fbts <span class=\"_ _0\"></span>d\u2019obtention des <span class=\"_ _0\"></span>contrats sont <span class=\"_ _0\"></span>capital<span class=\"_ _1\"></span>is\u00e9s si <span class=\"_ _0\"></span>deux conditions <span class=\"_ _0\"></span>sont remplies<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: l<span class=\"_ _0\"></span>es co\u00fbts <span class=\"_ _0\"></span>n'auraie<span class=\"_ _1\"></span>nt <span class=\"_ _0\"></span>pas<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> \u00e9t\u00e9 encourus si <span class=\"_ _0\"></span>le contrat n'avait pas \u00e9t\u00e9 obtenu et <span class=\"_ _0\"></span>ils sont recouvrables. Les commissions de vente peuvent<span class=\"_ _245\"> </span> donc <span class=\"_ _0\"></span>\u00eatre capitalis\u00e9es si <span class=\"_ _0\"></span>elles sont sp\u00e9cifiquement et <span class=\"_ _0\"></span>uniquement li\u00e9es \u00e0 <span class=\"_ _0\"></span>l'obtention d\u2019un <span class=\"_ _0\"></span>contrat et <span class=\"_ _0\"></span>si elles <span class=\"_ _0\"></span>ne<span class=\"_ _245\"> </span> sont <span class=\"_ _3\"> </span>pas <span class=\"_ _3\"> </span>accord\u00e9es <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _3\"> </span>une <span class=\"_ _3\"> </span>base <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>iscr\u00e9tionnaire. <span class=\"_ _3\"> </span>Les<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>co\u00fbts <span class=\"_ _3\"> </span>d'obtention <span class=\"_ _3\"> </span>d'u<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>contrat <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>apitalis\u00e9s <span class=\"_ _3\"> </span>et<span class=\"_ _245\"> </span> comptabilis\u00e9s <span class=\"_ _b\"></span>au <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ompte <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>m\u00eame <span class=\"_ _b\"></span>ry<span class=\"_ _1\"></span>thme <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>chiffre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019affai<span class=\"_ _1\"></span>res <span class=\"_ _b\"></span>auquel <span class=\"_ _b\"></span>ils <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>attachent. <span class=\"_ _b\"></span>Ces<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> actifs sont pr\u00e9sent\u00e9s en <span class=\"_ _1\"></span>note 21.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "Note 7.<span class=\"ff6\"> <span class=\"_ _bb\"> </span></span>Charges<span class=\"_ _1\"></span> op\u00e9rationnelle<span class=\"_ _1\"></span>s<span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Co\u00fbt des ventes<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _4\"> </span>co\u00fbt <span class=\"_ _4\"></span>des <span class=\"_ _4\"> </span>ventes <span class=\"_ _4\"></span>est <span class=\"_ _4\"></span>principalement <span class=\"_ _4\"> </span>compos\u00e9 <span class=\"_ _4\"> </span>des<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>heures <span class=\"_ _4\"> </span>projets <span class=\"_ _4\"> </span>r\u00e9alis\u00e9es <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>consultants <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>des<span class=\"_ _245\"> </span> charges <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>personnel <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>elatives <span class=\"_ _0\"></span>aux <span class=\"_ _2\"></span>\u00e9quipes <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>production <span class=\"_ _0\"></span>op\u00e9rationnelle <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span>i.e., infrastructure, <span class=\"_ _2\"></span>Saa<span class=\"_ _1\"></span>S, <span class=\"_ _2\"></span>et <span class=\"_ _0\"></span>support<span class=\"_ _245\"> </span> technique) <span class=\"_ _1d\"> </span>ainsi <span class=\"_ _1d\"> </span>que <span class=\"_ _20\"> </span>des <span class=\"_ _1d\"> </span>co\u00fbts <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>sous<span class=\"_ _1\"></span>-traitanc<span class=\"_ _1\"></span>e <span class=\"_ _1d\"> </span>et <span class=\"_ _1d\"> </span>d\u2019h\u00e9bergemen<span class=\"_ _1\"></span>t <span class=\"_ _1d\"> </span>(incluant <span class=\"_ _1d\"> </span>les <span class=\"_ _1d\"> </span>dotat<span class=\"_ _1\"></span>ions <span class=\"_ _1d\"> </span>aux<span class=\"_ _245\"> </span> amortissements <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>d\u2019utilisation <span class=\"_ _1\"></span>relatifs <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>ocation des <span class=\"_ _1\"></span>espac<span class=\"_ _1\"></span>es en <span class=\"_ _1\"></span>datacent<span class=\"_ _1\"></span>er). Le<span class=\"_ _1\"></span> co\u00fbt<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> des <span class=\"_ _4\"> </span>ventes <span class=\"_ _4\"> </span>inclut <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>ussi <span class=\"_ _4\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>portion <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>fra<span class=\"_ _1\"></span>is <span class=\"_ _4\"> </span>g\u00e9n\u00e9raux<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>allou\u00e9s <span class=\"_ _4\"> </span>selon <span class=\"_ _4\"> </span>une <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>lef <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>\u00e9partition <span class=\"_ _4\"> </span>bas\u00e9e <span class=\"_ _4\"> </span>sur <span class=\"_ _3\"> </span>la<span class=\"_ _245\"> </span> proportion des <span class=\"_ _0\"></span>effectifs i<span class=\"_ _0\"></span>den<span class=\"_ _1\"></span>tifi\u00e9s par <span class=\"_ _0\"></span>destination ; <span class=\"_ _0\"></span>ces frais <span class=\"_ _0\"></span>g\u00e9n\u00e9raux sont principalement compos\u00e9s <span class=\"_ _0\"></span>de co\u00fbts<span class=\"_ _245\"> </span> relatifs aux<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>oyers <span class=\"_ _1\"></span>exempt\u00e9<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>dans le <span class=\"_ _1\"></span>cadre <span class=\"_ _1\"></span>d\u2019IF<span class=\"_ _1\"></span>RS 1<span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>l\u2019amort<span class=\"_ _1\"></span>issement <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>immobilisat<span class=\"_ _1\"></span>ions c<span class=\"_ _1\"></span>orporelles<span class=\"_ _245\"> </span> et des droits d\u2019utilisat<span class=\"_ _1\"></span>ion.<span class=\"_ _245\"> </span>Frais de recherche <span class=\"_ _1\"></span>et d\u00e9veloppement<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _16\"></span>frais <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>recherche <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d\u00e9vel<span class=\"_ _1\"></span>oppement <span class=\"_ _16\"></span>comprenne<span class=\"_ _1\"></span>nt <span class=\"_ _16\"></span>principalement <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>char<span class=\"_ _1\"></span>ges <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>personnel <span class=\"_ _16\"></span>rel<span class=\"_ _1\"></span>atives<span class=\"_ _245\"> </span> aux <span class=\"_ _3\"> </span>d\u00e9v<span class=\"_ _1\"></span>eloppeurs <span class=\"_ _11\"> </span>charg\u00e9s <span class=\"_ _11\"> </span>du <span class=\"_ _3\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>ogiciels <span class=\"_ _11\"> </span>qui <span class=\"_ _3\"> </span>ne <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>pas<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>capitalis\u00e9es, <span class=\"_ _11\"> </span>les <span class=\"_ _3\"> </span>co\u00fbts <span class=\"_ _11\"> </span>des<span class=\"_ _245\"> </span> services <span class=\"_ _0\"></span>externes <span class=\"_ _0\"></span>utilis\u00e9s <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>pl\u00e9ment <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>ressource<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>internes, <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>d\u2019amortissement<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>elatives <span class=\"_ _0\"></span>aux<span class=\"_ _245\"> </span> frais <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00e9veloppement<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>capitalis\u00e9s <span class=\"_ _0\"></span>ainsi <span class=\"_ _0\"></span>qu\u2019une<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>portion <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>frais <span class=\"_ _0\"></span>g\u00e9n\u00e9raux allou\u00e9s <span class=\"_ _0\"></span>selon <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>clef <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9partition<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> bas\u00e9e <span class=\"_ _4\"> </span>sur <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>proportion <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>effectifs <span class=\"_ _4\"></span>identifi\u00e9s <span class=\"_ _4\"></span>par <span class=\"_ _4\"></span>destination. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"></span>cr\u00e9dit <span class=\"_ _4\"></span>d\u2019imp\u00f4t <span class=\"_ _4\"> </span>recher<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _4\"> </span>applicable <span class=\"_ _4\"> </span>en<span class=\"_ _245\"> </span> France est pr\u00e9sent\u00e9 en <span class=\"_ _1\"></span>d\u00e9duction des d\u00e9pe<span class=\"_ _1\"></span>nses de recherche et<span class=\"_ _1\"></span> de d\u00e9veloppe<span class=\"_ _1\"></span>ment.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Frais commerciau<span class=\"_ _1\"></span>x et marketing<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _4\"></span>frais <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ommerciaux <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>marketing <span class=\"_ _4\"> </span>comprennent <span class=\"_ _4\"> </span>principa<span class=\"_ _1\"></span>lement <span class=\"_ _4\"> </span>les <span class=\"_ _4\"></span>charges <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>p<span class=\"_ _1\"></span>ersonnel <span class=\"_ _4\"> </span>relatives <span class=\"_ _4\"> </span>aux<span class=\"_ _245\"> </span> \u00e9quipes commerc<span class=\"_ _1\"></span>iales et <span class=\"_ _1\"></span>mark<span class=\"_ _1\"></span>eting incluant <span class=\"_ _1\"></span>les c<span class=\"_ _1\"></span>ommissions <span class=\"_ _1\"></span>vers\u00e9es <span class=\"_ _1\"></span>aux comm<span class=\"_ _1\"></span>erciaux pour <span class=\"_ _1\"></span>la v<span class=\"_ _1\"></span>ente et/ou<span class=\"_ _245\"> </span> le renouvellement d<span class=\"_ _1\"></span>es contrats, de co<span class=\"_ _1\"></span>\u00fbts marketing a<span class=\"_ _b\"></span>insi qu\u2019une porti<span class=\"_ _1\"></span>on de frais g\u00e9n\u00e9r<span class=\"_ _1\"></span>aux allou\u00e9s se<span class=\"_ _1\"></span>lon une<span class=\"_ _245\"> </span> clef <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>r\u00e9partition <span class=\"_ _b\"></span>bas\u00e9<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>proportion <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>ef<span class=\"_ _0\"></span>fectifs <span class=\"_ _16\"></span>identifi\u00e9s <span class=\"_ _b\"></span>par <span class=\"_ _b\"></span>dest<span class=\"_ _1\"></span>ination. <span class=\"_ _16\"></span>Ils <span class=\"_ _b\"></span>incluent <span class=\"_ _16\"></span>\u00e9galement <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> d\u00e9pr\u00e9ciations sur cr<span class=\"_ _1\"></span>\u00e9ances clients et act<span class=\"_ _1\"></span>ifs sur contrats.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Frais administratifs et g\u00e9<span class=\"_ _1\"></span>n\u00e9raux<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _4\"></span>frais <span class=\"_ _16\"></span>ad<span class=\"_ _1\"></span>ministratifs <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>g\u00e9n\u00e9raux <span class=\"_ _4\"> </span>comprennent <span class=\"_ _4\"> </span>principalement <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>charges <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>personnel <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>f<span class=\"_ _1\"></span>onctions<span class=\"_ _245\"> </span> \u00ab<span class=\"ff1\"> </span>comptabilit\u00e9<span class=\"ff1\"> </span><span class=\"ls4\">\u00bb, \u00ab<span class=\"_ _1\"></span></span><span class=\"ff1\"> </span>finance<span class=\"ff1\"> <span class=\"_ _1\"></span></span><span class=\"ls4\">\u00bb, \u00ab</span><span class=\"ff1\"> </span>ressources h<span class=\"_ _1\"></span>umaines<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00bb ou \u00ab<span class=\"ff1\"> <span class=\"_ _1\"></span></span>juridique<span class=\"ff1\"> </span>\u00bb a<span class=\"_ _1\"></span>insi que les d\u00e9<span class=\"_ _1\"></span>penses relatives a<span class=\"_ _1\"></span>ux<span class=\"_ _245\"> </span> frais <span class=\"_ _16\"></span>compta<span class=\"_ _1\"></span>bles <span class=\"_ _16\"></span>et <span class=\"_ _4\"></span>juridiques, <span class=\"_ _16\"></span>frais <span class=\"_ _4\"></span>bancaires, <span class=\"_ _4\"></span>certaines <span class=\"_ _16\"></span>taxes <span class=\"_ _4\"></span>ou <span class=\"_ _16\"></span>autres <span class=\"_ _16\"></span>frais <span class=\"_ _4\"></span>g\u00e9n\u00e9raux <span class=\"_ _16\"></span>non <span class=\"_ _4\"></span>allou\u00e9s <span class=\"_ _16\"></span>ainsi<span class=\"_ _245\"> </span> qu\u2019une <span class=\"_ _16\"></span>po<span class=\"_ _0\"></span>rt<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>fr<span class=\"_ _1\"></span>ais <span class=\"_ _16\"></span>g\u00e9n\u00e9raux <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>llou\u00e9s <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>elon <span class=\"_ _16\"></span>une <span class=\"_ _b\"></span>cl<span class=\"_ _1\"></span>ef <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>\u00e9partition <span class=\"_ _16\"></span>bas\u00e9e <span class=\"_ _b\"></span>sur<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>proport<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>ef<span class=\"_ _0\"></span>fectifs<span class=\"_ _245\"> </span> identifi\u00e9s <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>destination <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>gains <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>pertes<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>change <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>our <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>op\u00e9rations <span class=\"_ _0\"></span>li\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>l\u2019exploitation, <span class=\"_ _0\"></span>notamment<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> sur les royalties factur\u00e9es<span class=\"_ _1\"></span> par la Soci\u00e9t\u00e9 en <span class=\"_ _1\"></span>devises au<span class=\"_ _1\"></span>x entit\u00e9s du Groupe.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>7.1 Co\u00fbt des ventes<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w386 h360\" id=\"_7def73aa-3fcc-4494-9ffc-2baf7ebc5ff6\"><tr><td class=\"c x252 y1c2a w1a0 he\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1c2a w1a3 he\"><div class=\"t m0 x6f h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e3 y1c2a w1a4 he\"><div class=\"t m0 x81 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c2b w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Charges de personn<span class=\"_ _0\"></span>el </div></td><td class=\"c x2e2 y1c2b w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">35 319  </div></td><td class=\"c x2e3 y1c2b w1a4 h229\"><div class=\"t m0 xbe h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">34 241  </div></td></tr><tr><td class=\"c x252 y1c2c w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Sous-traitance, achats d<span class=\"_ _0\"></span>'\u00e9tudes, et autres services externes </div></td><td class=\"c x2e2 y1c2c w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">11 145  </div></td><td class=\"c x2e3 y1c2c w1a4 h229\"><div class=\"t m0 xbe h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">11 397  </div></td></tr><tr><td class=\"c x252 y1c2d w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x2e2 y1c2d w1a3 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 821  </div></td><td class=\"c x2e3 y1c2d w1a4 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 282  </div></td></tr><tr><td class=\"c x252 y1c2e w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Autres charges d'expl<span class=\"_ _0\"></span>oitation </div></td><td class=\"c x2e2 y1c2e w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">1 655  </div></td><td class=\"c x2e3 y1c2e w1a4 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">1 201  </div></td></tr><tr><td class=\"c x252 y1c2f w1a0 h233\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Total co\u00fbt des ventes </div></td><td class=\"c x2e2 y1c2f w1a3 h233\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">51 941  </div></td><td class=\"c x2e3 y1c2f w1a4 h233\"><div class=\"t m0 xbe h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">50 121  </div></td></tr></table>La marge brute <span class=\"_ _1\"></span>du G<span class=\"_ _1\"></span>roupe <span class=\"_ _1\"></span>est \u00e9gale aux <span class=\"_ _1\"></span>produ<span class=\"_ _1\"></span>its li\u00e9s <span class=\"_ _1\"></span>\u00e0 l\u2019activit\u00e9 di<span class=\"_ _1\"></span>minu\u00e9s du c<span class=\"_ _1\"></span>o\u00fbt <span class=\"_ _1\"></span>des ventes. <span class=\"_ _1\"></span>La <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>arge brut<span class=\"_ _1\"></span>e en <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ourcentage <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>prod<span class=\"_ _1\"></span>uits <span class=\"_ _b\"></span>li\u00e9s <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>l\u2019activit\u00e9 <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>pectivement <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>7<span class=\"ls4\">3,8</span>%<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>72,<span class=\"_ _1\"></span>7% <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>exercices<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>et 202<span class=\"ls0\">4. <span class=\"_ _4\"> </span>L<span class=\"_ _0\"></span>\u2019augmentation <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>marge <span class=\"_ _4\"></span>brute <span class=\"_ _4\"></span>est <span class=\"_ _4\"></span>principalement <span class=\"_ _4\"></span>li\u00e9e <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _4\"></span>l\u2019ef<span class=\"_ _0\"></span>fet <span class=\"_ _4\"> </span>mix <span class=\"_ _4\"> </span>structurellement <span class=\"_ _4\"> </span>posit<span class=\"_ _1\"></span>if <span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a </span>poursuite d'un con<span class=\"_ _1\"></span>tr\u00f4le strict des c<span class=\"_ _1\"></span>o\u00fbts.<span class=\"_ _245\"> </span>7.2 Frais de reche<span class=\"_ _1\"></span>rche et d\u00e9velopp<span class=\"_ _1\"></span>ement<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w387 h361\" id=\"_25596201-2376-4319-a0cb-fe2b7b2e97da\"><tr><td class=\"c x252 y1c30 w19d he\"><div class=\"t m0 x75 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1c30 w1a5 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e3 y1c30 w1a6 he\"><div class=\"t m0 x81 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c31 w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Charges de personn<span class=\"_ _0\"></span>el </div></td><td class=\"c x2e2 y1c31 w1a5 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">18 438 </div></td><td class=\"c x2e3 y1c31 w1a6 h229\"><div class=\"t m0 xbe h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">18 582 </div></td></tr><tr><td class=\"c x252 y1c32 w19d h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9dit imp\u00f4t recherche </div></td><td class=\"c x2e2 y1c32 w1a5 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(582) </div></td><td class=\"c x2e3 y1c32 w1a6 h1e8\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(810) </div></td></tr><tr><td class=\"c x252 y1c33 w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x2e2 y1c33 w1a5 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 024 </div></td><td class=\"c x2e3 y1c33 w1a6 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">2 644 </div></td></tr><tr><td class=\"c x252 y1c34 w19d h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Autres frais de recherc<span class=\"_ _0\"></span>he et d<span class=\"_ _1\"></span>\u00e9veloppement </div></td><td class=\"c x2e2 y1c34 w1a5 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 424 </div></td><td class=\"c x2e3 y1c34 w1a6 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 765 </div></td></tr><tr><td class=\"c x252 y1c35 w19d h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total frais de recherch<span class=\"_ _0\"></span>e et d\u00e9veloppement </div></td><td class=\"c x2e2 y1c35 w1a5 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">22 304 </div></td><td class=\"c x2e3 y1c35 w1a6 h229\"><div class=\"t m0 xbe h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">22 181 </div></td></tr></table>Les <span class=\"_ _4\"> </span>frais <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>recherche <span class=\"_ _4\"> </span>et <span class=\"_ _3\"> </span>d\u00e9veloppement <span class=\"_ _4\"> </span>repr\u00e9sent<span class=\"_ _1\"></span>ent <span class=\"_ _4\"> </span>respectiveme<span class=\"_ _1\"></span>nt <span class=\"_ _4\"> </span>1<span class=\"ls4\">1,3</span>% <span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>12<span class=\"ls11\">,1</span>% <span class=\"_ _4\"></span>des <span class=\"_ _4\"></span>produits <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4\"> </span>\u00e0 l\u2019activit\u00e9 <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>exercices <span class=\"_ _4\"></span>20<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>5 <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>2024. <span class=\"_ _16\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>diminution <span class=\"_ _16\"></span>du <span class=\"_ _4\"></span>taux <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>frais <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>recherche <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d\u00e9veloppement<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>par rapport aux <span class=\"_ _1\"></span>produits l<span class=\"_ _1\"></span>i\u00e9s \u00e0 l\u2019<span class=\"_ _1\"></span>activit\u00e9 sur l<span class=\"_ _1\"></span>\u2019exercice <span class=\"_ _1\"></span>2025 est <span class=\"_ _1\"></span>en partie <span class=\"_ _1\"></span>li\u00e9e \u00e0 u<span class=\"_ _1\"></span>ne am<span class=\"_ _1\"></span>\u00e9lioration d<span class=\"_ _1\"></span>e l\u2019efficacit\u00e9 de <span class=\"_ _1\"></span>la R&amp;D <span class=\"_ _b\"></span>gr\u00e2ce<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>au <span class=\"_ _16\"></span>d\u00e9ploiement <span class=\"_ _b\"></span>d\u2019outils<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>d\u2019IA<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>apitalisation <span class=\"_ _16\"></span>plus <span class=\"_ _b\"></span>importante <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>co\u00fbts <span class=\"_ _4\"> </span>de <span class=\"_ _b\"></span>d\u00e9veloppe<span class=\"_ _1\"></span>ment. Les co\u00fbts de d\u00e9veloppe<span class=\"_ _1\"></span>ment capitalis\u00e9s s<span class=\"_ _1\"></span>ont pr\u00e9sent\u00e9<span class=\"_ _1\"></span>s en note 16.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>7.3 Frais comme<span class=\"_ _1\"></span>rciaux et mark<span class=\"_ _1\"></span>eting<span class=\"ff3\"> </span><table class=\"s w386 h362\" id=\"_803c0b17-6c66-4c15-b37b-1595902fd9f2\"><tr><td class=\"c x252 y1c36 w1a0 he\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1c36 w1a3 he\"><div class=\"t m0 x6f h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e3 y1c36 w1a6 he\"><div class=\"t m0 x81 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c37 w1a0 h229\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Charges de personn<span class=\"_ _0\"></span>el </div></td><td class=\"c x2e2 y1c37 w1a3 h229\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">24 269  </div></td><td class=\"c x2e3 y1c37 w1a6 h229\"><div class=\"t m0 xbe h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">22 500  </div></td></tr><tr><td class=\"c x252 y1c38 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes </div></td><td class=\"c x2e2 y1c38 w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 704  </div></td><td class=\"c x2e3 y1c38 w1a6 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 952  </div></td></tr><tr><td class=\"c x252 y1c39 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Frais marketing </div></td><td class=\"c x2e2 y1c39 w1a3 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 451  </div></td><td class=\"c x2e3 y1c39 w1a6 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 058  </div></td></tr><tr><td class=\"c x252 y1c3a w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x2e2 y1c3a w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">1 374  </div></td><td class=\"c x2e3 y1c3a w1a6 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">1 267  </div></td></tr><tr><td class=\"c x252 y1c3b w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Autres frais commerci<span class=\"_ _0\"></span>aux </div></td><td class=\"c x2e2 y1c3b w1a3 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">2 586  </div></td><td class=\"c x2e3 y1c3b w1a6 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">2 565  </div></td></tr><tr><td class=\"c x252 y1c3c w1a0 h235\"><div class=\"t m0 x75 h227 y1667 ff3 fs2a fc1 sc0 ls0 ws0\">Total frais commerci<span class=\"_ _0\"></span>aux et marketing </div></td><td class=\"c x2e2 y1c3c w1a3 h235\"><div class=\"t m0 x2 h227 y1667 ff3 fs2a fc1 sc0 ls0 ws0\">35 385  </div></td><td class=\"c x2e3 y1c3c w1a6 h235\"><div class=\"t m0 xbe h227 y1667 ff3 fs2a fc1 sc0 ls0 ws0\">33 342  </div></td></tr></table>Les <span class=\"_ _1\"></span>frais <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>merciaux <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>marketi<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>repr\u00e9sente<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>respec<span class=\"_ _1\"></span>tivement <span class=\"_ _1\"></span>17,<span class=\"_ _1\"></span>9% <span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>18,2% <span class=\"_ _1\"></span>des <span class=\"_ _b\"></span>produits <span class=\"_ _b\"></span>li\u00e9s <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>l\u2019activit\u00e9 sur <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>exercices <span class=\"_ _4\"> </span>2025 <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>2024<span class=\"_ _1\"></span>. <span class=\"_ _4\"> </span>L<span class=\"_ _0\"></span>\u2019augmentat<span class=\"_ _1\"></span>ion <span class=\"_ _4\"> </span>est <span class=\"_ _4\"> </span>notamment <span class=\"_ _4\"> </span>li\u00e9e <span class=\"_ _4\"> </span>aux <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>arges <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>person<span class=\"_ _1\"></span>nel <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l\u2019\u00e9quipe commerciale <span class=\"_ _4\"> </span>et <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>l'\u00e9quipe <span class=\"_ _4\"> </span>marketing. <span class=\"_ _4\"> </span>Les <span class=\"_ _4\"> </span>commissio<span class=\"_ _1\"></span>ns <span class=\"_ _4\"></span>sur <span class=\"_ _16\"></span>v<span class=\"_ _1\"></span>entes <span class=\"_ _4\"></span>comprennent <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _4\"> </span>charges <span class=\"_ _4\"></span>relatives <span class=\"_ _4\"></span>aux commissions non act<span class=\"_ _1\"></span>iv\u00e9es et les amort<span class=\"_ _1\"></span>issements des <span class=\"_ _1\"></span>commissions sur vent<span class=\"_ _1\"></span>es capitalis\u00e9es.<span class=\"_ _b\"></span> <span class=\"ff1\"> </span>7.4 Frais g\u00e9n\u00e9raux et <span class=\"_ _1\"></span>admin<span class=\"_ _1\"></span>istratifs<span class=\"ff3\"> </span><table class=\"s w388 h360\" id=\"_91ae9353-9de8-4faa-8d26-5f0b7e34ea6c\"><tr><td class=\"c x252 y1c3d w1a7 he\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1c3d w1a3 he\"><div class=\"t m0 x6f h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e4 y1c3d w1a8 he\"><div class=\"t m0 x6f h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c3e w1a7 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Charges de personn<span class=\"_ _0\"></span>el </div></td><td class=\"c x2e2 y1c3e w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">17 573  </div></td><td class=\"c x2e4 y1c3e w1a8 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">16 862  </div></td></tr><tr><td class=\"c x252 y1c3f w1a7 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Honoraires et autres s<span class=\"_ _0\"></span>ervices externes </div></td><td class=\"c x2e2 y1c3f w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">2 895  </div></td><td class=\"c x2e4 y1c3f w1a8 h229\"><div class=\"t m0 x98 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 025  </div></td></tr><tr><td class=\"c x252 y1c40 w1a7 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x2e2 y1c40 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">553  </div></td><td class=\"c x2e4 y1c40 w1a8 h1e8\"><div class=\"t m0 x45 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">492  </div></td></tr><tr><td class=\"c x252 y1c41 w1a7 h235\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Autres frais g\u00e9n\u00e9rau<span class=\"_ _0\"></span>x </div></td><td class=\"c x2e2 y1c41 w1a3 h235\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">6 613  </div></td><td class=\"c x2e4 y1c41 w1a8 h235\"><div class=\"t m0 x98 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">5 591  </div></td></tr><tr><td class=\"c x252 y1c42 w1a7 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Total frais g\u00e9n\u00e9raux <span class=\"_ _0\"></span>et administratifs </div></td><td class=\"c x2e2 y1c42 w1a3 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">27 635  </div></td><td class=\"c x2e4 y1c42 w1a8 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">25 969  </div></td></tr></table>Les frais g\u00e9n\u00e9raux <span class=\"_ _0\"></span>et administratifs repr\u00e9se<span class=\"_ _1\"></span>ntent 14,0% des produits li\u00e9s \u00e0 <span class=\"_ _0\"></span>l\u2019activit\u00e9 sur 2025, contre 14,2% <span class=\"_ _0\"></span>sur<span class=\"_ _1\"></span> 2024. <span class=\"_ _16\"></span>L'augmentation <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>frais <span class=\"_ _16\"></span>g\u00e9n\u00e9raux <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>admin<span class=\"_ _1\"></span>istratifs <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>efl\u00e8te <span class=\"_ _16\"></span>le <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>nforcement <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>fo<span class=\"_ _1\"></span>nctions <span class=\"_ _16\"></span>support <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>ur soutenir <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>cro<span class=\"_ _1\"></span>issance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l'activit\u00e9 <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>l'expans<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>internati<span class=\"_ _1\"></span>onale <span class=\"_ _b\"></span>du <span class=\"_ _16\"></span>Groupe. <span class=\"_ _b\"></span>Les <span class=\"_ _b\"></span>autres <span class=\"_ _b\"></span>frais <span class=\"_ _b\"></span>g\u00e9n\u00e9ra<span class=\"_ _1\"></span>ux <span class=\"_ _1\"></span>incl<span class=\"_ _1\"></span>uent une <span class=\"_ _b\"></span>perte <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>change <span class=\"_ _16\"></span>pour <span class=\"_ _b\"></span>859 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>illiers <span class=\"_ _b\"></span>d\u2019<span class=\"_ _1\"></span>euros <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>contre <span class=\"_ _16\"></span>un <span class=\"_ _b\"></span>gain <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>ch<span class=\"_ _1\"></span>ange <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>181 <span class=\"_ _b\"></span>milliers <span class=\"_ _16\"></span>d\u2019euros <span class=\"_ _b\"></span>en 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "Co\u00fbt des ventes<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _4\"> </span>co\u00fbt <span class=\"_ _4\"></span>des <span class=\"_ _4\"> </span>ventes <span class=\"_ _4\"></span>est <span class=\"_ _4\"></span>principalement <span class=\"_ _4\"> </span>compos\u00e9 <span class=\"_ _4\"> </span>des<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>heures <span class=\"_ _4\"> </span>projets <span class=\"_ _4\"> </span>r\u00e9alis\u00e9es <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>consultants <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>des<span class=\"_ _245\"> </span> charges <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>personnel <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>elatives <span class=\"_ _0\"></span>aux <span class=\"_ _2\"></span>\u00e9quipes <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>production <span class=\"_ _0\"></span>op\u00e9rationnelle <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span>i.e., infrastructure, <span class=\"_ _2\"></span>Saa<span class=\"_ _1\"></span>S, <span class=\"_ _2\"></span>et <span class=\"_ _0\"></span>support<span class=\"_ _245\"> </span> technique) <span class=\"_ _1d\"> </span>ainsi <span class=\"_ _1d\"> </span>que <span class=\"_ _20\"> </span>des <span class=\"_ _1d\"> </span>co\u00fbts <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>sous<span class=\"_ _1\"></span>-traitanc<span class=\"_ _1\"></span>e <span class=\"_ _1d\"> </span>et <span class=\"_ _1d\"> </span>d\u2019h\u00e9bergemen<span class=\"_ _1\"></span>t <span class=\"_ _1d\"> </span>(incluant <span class=\"_ _1d\"> </span>les <span class=\"_ _1d\"> </span>dotat<span class=\"_ _1\"></span>ions <span class=\"_ _1d\"> </span>aux<span class=\"_ _245\"> </span> amortissements <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>d\u2019utilisation <span class=\"_ _1\"></span>relatifs <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>ocation des <span class=\"_ _1\"></span>espac<span class=\"_ _1\"></span>es en <span class=\"_ _1\"></span>datacent<span class=\"_ _1\"></span>er). Le<span class=\"_ _1\"></span> co\u00fbt<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> des <span class=\"_ _4\"> </span>ventes <span class=\"_ _4\"> </span>inclut <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>ussi <span class=\"_ _4\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>portion <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>fra<span class=\"_ _1\"></span>is <span class=\"_ _4\"> </span>g\u00e9n\u00e9raux<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>allou\u00e9s <span class=\"_ _4\"> </span>selon <span class=\"_ _4\"> </span>une <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>lef <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>\u00e9partition <span class=\"_ _4\"> </span>bas\u00e9e <span class=\"_ _4\"> </span>sur <span class=\"_ _3\"> </span>la<span class=\"_ _245\"> </span> proportion des <span class=\"_ _0\"></span>effectifs i<span class=\"_ _0\"></span>den<span class=\"_ _1\"></span>tifi\u00e9s par <span class=\"_ _0\"></span>destination ; <span class=\"_ _0\"></span>ces frais <span class=\"_ _0\"></span>g\u00e9n\u00e9raux sont principalement compos\u00e9s <span class=\"_ _0\"></span>de co\u00fbts<span class=\"_ _245\"> </span> relatifs aux<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>oyers <span class=\"_ _1\"></span>exempt\u00e9<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>dans le <span class=\"_ _1\"></span>cadre <span class=\"_ _1\"></span>d\u2019IF<span class=\"_ _1\"></span>RS 1<span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>l\u2019amort<span class=\"_ _1\"></span>issement <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>immobilisat<span class=\"_ _1\"></span>ions c<span class=\"_ _1\"></span>orporelles<span class=\"_ _245\"> </span> et des droits d\u2019utilisat<span class=\"_ _1\"></span>ion.<span class=\"_ _245\"> </span>7.1 Co\u00fbt des ventes<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w386 h360\" id=\"_7def73aa-3fcc-4494-9ffc-2baf7ebc5ff6\"><tr><td class=\"c x252 y1c2a w1a0 he\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1c2a w1a3 he\"><div class=\"t m0 x6f h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e3 y1c2a w1a4 he\"><div class=\"t m0 x81 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c2b w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Charges de personn<span class=\"_ _0\"></span>el </div></td><td class=\"c x2e2 y1c2b w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">35 319  </div></td><td class=\"c x2e3 y1c2b w1a4 h229\"><div class=\"t m0 xbe h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">34 241  </div></td></tr><tr><td class=\"c x252 y1c2c w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Sous-traitance, achats d<span class=\"_ _0\"></span>'\u00e9tudes, et autres services externes </div></td><td class=\"c x2e2 y1c2c w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">11 145  </div></td><td class=\"c x2e3 y1c2c w1a4 h229\"><div class=\"t m0 xbe h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">11 397  </div></td></tr><tr><td class=\"c x252 y1c2d w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x2e2 y1c2d w1a3 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 821  </div></td><td class=\"c x2e3 y1c2d w1a4 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 282  </div></td></tr><tr><td class=\"c x252 y1c2e w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Autres charges d'expl<span class=\"_ _0\"></span>oitation </div></td><td class=\"c x2e2 y1c2e w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">1 655  </div></td><td class=\"c x2e3 y1c2e w1a4 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">1 201  </div></td></tr><tr><td class=\"c x252 y1c2f w1a0 h233\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Total co\u00fbt des ventes </div></td><td class=\"c x2e2 y1c2f w1a3 h233\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">51 941  </div></td><td class=\"c x2e3 y1c2f w1a4 h233\"><div class=\"t m0 xbe h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">50 121  </div></td></tr></table>La marge brute <span class=\"_ _1\"></span>du G<span class=\"_ _1\"></span>roupe <span class=\"_ _1\"></span>est \u00e9gale aux <span class=\"_ _1\"></span>produ<span class=\"_ _1\"></span>its li\u00e9s <span class=\"_ _1\"></span>\u00e0 l\u2019activit\u00e9 di<span class=\"_ _1\"></span>minu\u00e9s du c<span class=\"_ _1\"></span>o\u00fbt <span class=\"_ _1\"></span>des ventes. <span class=\"_ _1\"></span>La <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>arge brut<span class=\"_ _1\"></span>e en <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ourcentage <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>prod<span class=\"_ _1\"></span>uits <span class=\"_ _b\"></span>li\u00e9s <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>l\u2019activit\u00e9 <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>pectivement <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>7<span class=\"ls4\">3,8</span>%<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>72,<span class=\"_ _1\"></span>7% <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>exercices<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>et 202<span class=\"ls0\">4. <span class=\"_ _4\"> </span>L<span class=\"_ _0\"></span>\u2019augmentation <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>marge <span class=\"_ _4\"></span>brute <span class=\"_ _4\"></span>est <span class=\"_ _4\"></span>principalement <span class=\"_ _4\"></span>li\u00e9e <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _4\"></span>l\u2019ef<span class=\"_ _0\"></span>fet <span class=\"_ _4\"> </span>mix <span class=\"_ _4\"> </span>structurellement <span class=\"_ _4\"> </span>posit<span class=\"_ _1\"></span>if <span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a </span>poursuite d'un con<span class=\"_ _1\"></span>tr\u00f4le strict des c<span class=\"_ _1\"></span>o\u00fbts.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-657": {
   "value": "Frais de recherche <span class=\"_ _1\"></span>et d\u00e9veloppement<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _16\"></span>frais <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>recherche <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d\u00e9vel<span class=\"_ _1\"></span>oppement <span class=\"_ _16\"></span>comprenne<span class=\"_ _1\"></span>nt <span class=\"_ _16\"></span>principalement <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>char<span class=\"_ _1\"></span>ges <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>personnel <span class=\"_ _16\"></span>rel<span class=\"_ _1\"></span>atives<span class=\"_ _245\"> </span>aux <span class=\"_ _3\"> </span>d\u00e9v<span class=\"_ _1\"></span>eloppeurs <span class=\"_ _11\"> </span>charg\u00e9s <span class=\"_ _11\"> </span>du <span class=\"_ _3\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>ogiciels <span class=\"_ _11\"> </span>qui <span class=\"_ _3\"> </span>ne <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>pas<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>capitalis\u00e9es, <span class=\"_ _11\"> </span>les <span class=\"_ _3\"> </span>co\u00fbts <span class=\"_ _11\"> </span>des<span class=\"_ _245\"> </span>services <span class=\"_ _0\"></span>externes <span class=\"_ _0\"></span>utilis\u00e9s <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>pl\u00e9ment <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>ressource<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>internes, <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>d\u2019amortissement<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>elatives <span class=\"_ _0\"></span>aux<span class=\"_ _245\"> </span>frais <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00e9veloppement<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>capitalis\u00e9s <span class=\"_ _0\"></span>ainsi <span class=\"_ _0\"></span>qu\u2019une<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>portion <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>frais <span class=\"_ _0\"></span>g\u00e9n\u00e9raux allou\u00e9s <span class=\"_ _0\"></span>selon <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>clef <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9partition<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> bas\u00e9e <span class=\"_ _4\"> </span>sur <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>proportion <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>effectifs <span class=\"_ _4\"></span>identifi\u00e9s <span class=\"_ _4\"></span>par <span class=\"_ _4\"></span>destination. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"></span>cr\u00e9dit <span class=\"_ _4\"></span>d\u2019imp\u00f4t <span class=\"_ _4\"> </span>recher<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _4\"> </span>applicable <span class=\"_ _4\"> </span>en<span class=\"_ _245\"> </span>France est pr\u00e9sent\u00e9 en <span class=\"_ _1\"></span>d\u00e9duction des d\u00e9pe<span class=\"_ _1\"></span>nses de recherche et<span class=\"_ _1\"></span> de d\u00e9veloppe<span class=\"_ _1\"></span>ment.<span class=\"_ _245\"> </span>7.2 Frais de reche<span class=\"_ _1\"></span>rche et d\u00e9velopp<span class=\"_ _1\"></span>ement<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w387 h361\" id=\"_25596201-2376-4319-a0cb-fe2b7b2e97da\"><tr><td class=\"c x252 y1c30 w19d he\"><div class=\"t m0 x75 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1c30 w1a5 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e3 y1c30 w1a6 he\"><div class=\"t m0 x81 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c31 w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Charges de personn<span class=\"_ _0\"></span>el </div></td><td class=\"c x2e2 y1c31 w1a5 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">18 438 </div></td><td class=\"c x2e3 y1c31 w1a6 h229\"><div class=\"t m0 xbe h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">18 582 </div></td></tr><tr><td class=\"c x252 y1c32 w19d h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9dit imp\u00f4t recherche </div></td><td class=\"c x2e2 y1c32 w1a5 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(582) </div></td><td class=\"c x2e3 y1c32 w1a6 h1e8\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(810) </div></td></tr><tr><td class=\"c x252 y1c33 w19d h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x2e2 y1c33 w1a5 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 024 </div></td><td class=\"c x2e3 y1c33 w1a6 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">2 644 </div></td></tr><tr><td class=\"c x252 y1c34 w19d h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Autres frais de recherc<span class=\"_ _0\"></span>he et d<span class=\"_ _1\"></span>\u00e9veloppement </div></td><td class=\"c x2e2 y1c34 w1a5 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 424 </div></td><td class=\"c x2e3 y1c34 w1a6 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 765 </div></td></tr><tr><td class=\"c x252 y1c35 w19d h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total frais de recherch<span class=\"_ _0\"></span>e et d\u00e9veloppement </div></td><td class=\"c x2e2 y1c35 w1a5 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">22 304 </div></td><td class=\"c x2e3 y1c35 w1a6 h229\"><div class=\"t m0 xbe h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">22 181 </div></td></tr></table>Les <span class=\"_ _4\"> </span>frais <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>recherche <span class=\"_ _4\"> </span>et <span class=\"_ _3\"> </span>d\u00e9veloppement <span class=\"_ _4\"> </span>repr\u00e9sent<span class=\"_ _1\"></span>ent <span class=\"_ _4\"> </span>respectiveme<span class=\"_ _1\"></span>nt <span class=\"_ _4\"> </span>1<span class=\"ls4\">1,3</span>% <span class=\"_ _4\"></span>et <span class=\"_ _4\"></span>12<span class=\"ls11\">,1</span>% <span class=\"_ _4\"></span>des <span class=\"_ _4\"></span>produits <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4\"> </span>\u00e0 l\u2019activit\u00e9 <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>exercices <span class=\"_ _4\"></span>20<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>5 <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>2024. <span class=\"_ _16\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>diminution <span class=\"_ _16\"></span>du <span class=\"_ _4\"></span>taux <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>frais <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>recherche <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d\u00e9veloppement<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>par rapport aux <span class=\"_ _1\"></span>produits l<span class=\"_ _1\"></span>i\u00e9s \u00e0 l\u2019<span class=\"_ _1\"></span>activit\u00e9 sur l<span class=\"_ _1\"></span>\u2019exercice <span class=\"_ _1\"></span>2025 est <span class=\"_ _1\"></span>en partie <span class=\"_ _1\"></span>li\u00e9e \u00e0 u<span class=\"_ _1\"></span>ne am<span class=\"_ _1\"></span>\u00e9lioration d<span class=\"_ _1\"></span>e l\u2019efficacit\u00e9 de <span class=\"_ _1\"></span>la R&amp;D <span class=\"_ _b\"></span>gr\u00e2ce<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>au <span class=\"_ _16\"></span>d\u00e9ploiement <span class=\"_ _b\"></span>d\u2019outils<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>d\u2019IA<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>apitalisation <span class=\"_ _16\"></span>plus <span class=\"_ _b\"></span>importante <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>co\u00fbts <span class=\"_ _4\"> </span>de <span class=\"_ _b\"></span>d\u00e9veloppe<span class=\"_ _1\"></span>ment. Les co\u00fbts de d\u00e9veloppe<span class=\"_ _1\"></span>ment capitalis\u00e9s s<span class=\"_ _1\"></span>ont pr\u00e9sent\u00e9<span class=\"_ _1\"></span>s en note 16.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Cr\u00e9dit Imp\u00f4t Recherche<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _16\"></span>cr\u00e9dit <span class=\"_ _b\"></span>d'<span class=\"_ _1\"></span>imp\u00f4t <span class=\"_ _16\"></span>recherche <span class=\"_ _16\"></span>(CIR) <span class=\"_ _16\"></span>est <span class=\"_ _b\"></span>une <span class=\"_ _16\"></span>mesure <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>permettant <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>fina<span class=\"_ _1\"></span>ncer <span class=\"_ _16\"></span>ses <span class=\"_ _16\"></span>activit\u00e9s <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e recherche <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u2019innovat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>biais <span class=\"_ _1\"></span>d\u2019un <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _1\"></span>d\u2019imp<span class=\"_ _1\"></span>\u00f4t acc<span class=\"_ _1\"></span>ord\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>l\u2019Et<span class=\"_ _1\"></span>at fra<span class=\"_ _1\"></span>n\u00e7ais. <span class=\"_ _1\"></span>Seules<span class=\"_ _1\"></span> les d\u00e9penses relatives \u00e0 P<span class=\"_ _0\"></span>laniswar<span class=\"_ _1\"></span>e Enterprise font l\u2019objet de <span class=\"_ _0\"></span>ce cr\u00e9dit sur les exercices pr\u00e9sent\u00e9s. Le<span class=\"_ _0\"></span> monta<span class=\"_ _1\"></span>nt du CIR sur les exerc<span class=\"_ _1\"></span>ices 20<span class=\"_ _1\"></span>25 et 2024 est de 582 <span class=\"_ _1\"></span>milliers d\u2019euros et 81<span class=\"_ _1\"></span>0 milliers d\u2019euros res<span class=\"_ _1\"></span>pectivement.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Dans <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>r\u00e9f\u00e9re<span class=\"_ _1\"></span>ntiel <span class=\"_ _4\"> </span>IFRS, <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>cr<span class=\"_ _1\"></span>\u00e9dit <span class=\"_ _4\"></span>d\u2019imp\u00f4t <span class=\"_ _16\"></span>rech<span class=\"_ _1\"></span>erche <span class=\"_ _4\"> </span>est <span class=\"_ _4\"></span>consid\u00e9r\u00e9 <span class=\"_ _4\"></span>comme <span class=\"_ _4\"></span>une <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ubvention, <span class=\"_ _4\"> </span>r\u00e9pondant <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a norme IAS <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>Subventions <span class=\"_ _1\"></span>publiques, <span class=\"_ _1\"></span>en ra<span class=\"_ _1\"></span>ison de <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>caract\u00e8re re<span class=\"_ _1\"></span>mboursab<span class=\"_ _1\"></span>le. En <span class=\"_ _1\"></span>l\u2019esp\u00e8ce, <span class=\"_ _1\"></span>le cr<span class=\"_ _1\"></span>\u00e9dit d\u2019imp<span class=\"_ _1\"></span>\u00f4t recherche est <span class=\"_ _0\"></span>li\u00e9 \u00e0 <span class=\"_ _0\"></span>des d\u00e9penses d\u2019exploitation. Il <span class=\"_ _0\"></span>est ainsi enregistr\u00e9 <span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>r\u00e9duc<span class=\"_ _1\"></span>tion des <span class=\"_ _0\"></span>charges auxquelles il <span class=\"_ _0\"></span>se rapporte <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>compt<span class=\"_ _1\"></span>abilis\u00e9 <span class=\"_ _4\"> </span>au <span class=\"_ _4\"></span>cours <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _16\"></span>p\u00e9r<span class=\"_ _1\"></span>iode <span class=\"_ _4\"></span>durant <span class=\"_ _16\"></span>laq<span class=\"_ _1\"></span>uelle <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sont <span class=\"_ _16\"></span>imput\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>compte <span class=\"_ _4\"> </span>de r\u00e9sultat <span class=\"_ _4\"></span>dans <span class=\"_ _16\"></span>le <span class=\"_ _4\"> </span>poste <span class=\"_ _4\"> </span><span class=\"ff7\">Frais <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>recherche <span class=\"_ _16\"></span>et <span class=\"_ _4\"> </span>d\u00e9veloppement. <span class=\"_ _3\"> </span></span>Les <span class=\"_ _4\"> </span>charges <span class=\"_ _4\"></span>concern\u00e9es <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>le <span class=\"_ _16\"></span>cr\u00e9di<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>d\u2019imp\u00f4t recherche sont princ<span class=\"_ _1\"></span>ipalement des c<span class=\"_ _1\"></span>harges de person<span class=\"_ _1\"></span>nel.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Frais de recherche <span class=\"_ _1\"></span>et d\u00e9veloppement<span class=\"_ _245\"> </span>En application de la norm<span class=\"_ _1\"></span>e IAS<span class=\"ff1\"> <span class=\"_ _1\"></span></span>38 Immobil<span class=\"_ _1\"></span>isations incorporelles : <span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>echerche <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>comptabilis\u00e9es <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019exercice <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>cours <span class=\"_ _0\"></span>duquel <span class=\"_ _0\"></span>elles<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>sont engag\u00e9es<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de d\u00e9veloppement <span class=\"_ _0\"></span>relatif au <span class=\"_ _0\"></span>logiciel <span class=\"_ _0\"></span>Pla<span class=\"_ _1\"></span>nisware <span class=\"_ _0\"></span>Enterprise<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>sont immobilis\u00e9es <span class=\"_ _0\"></span>si les <span class=\"_ _0\"></span>six<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>conditions suivantes s<span class=\"_ _1\"></span>ont r\u00e9unies<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">F<span class=\"_ _1\"></span>aisabilit\u00e9 technique n\u00e9ces<span class=\"_ _1\"></span>saire \u00e0 l\u2019ach\u00e8vement de l\u2019immo<span class=\"_ _1\"></span>bilisation incorporel<span class=\"_ _1\"></span>le en vue de sa<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>mise en service ou d<span class=\"_ _1\"></span>e sa vente,<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Inten<span class=\"_ _1\"></span>tion d\u2019achever l\u2019im<span class=\"_ _1\"></span>mobilisation incorpor<span class=\"_ _1\"></span>elle et de <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>utiliser ou de la vendr<span class=\"_ _1\"></span>e,<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 utiliser ou <span class=\"_ _1\"></span>\u00e0 vendre l\u2019immobi<span class=\"_ _1\"></span>lisation incorpor<span class=\"_ _1\"></span>elle,<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">G<span class=\"_ _1\"></span>\u00e9n\u00e9ration d\u2019avantages \u00e9c<span class=\"_ _1\"></span>onomiques fu<span class=\"_ _1\"></span>turs probable<span class=\"_ _1\"></span>s, </span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Dispon<span class=\"_ _1\"></span>ibilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ressources<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>techniques, <span class=\"_ _4\"> </span>financi\u00e8res <span class=\"_ _4\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>autres, <span class=\"_ _4\"> </span>appropri\u00e9es <span class=\"_ _4\"> </span>pour <span class=\"_ _3\"> </span>achever <span class=\"_ _4\"> </span>le<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>d\u00e9veloppement et ut<span class=\"_ _1\"></span>iliser ou vendre l<span class=\"_ _1\"></span>\u2019immobilisation in<span class=\"_ _1\"></span>corporelle,<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 <span class=\"_ _0\"></span>\u00e9valuer <span class=\"_ _0\"></span>de fa\u00e7on <span class=\"_ _0\"></span>fiable l<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>attribuab<span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>\u00e0 l\u2019immobilisation i<span class=\"_ _0\"></span>nc<span class=\"_ _1\"></span>orporelle <span class=\"_ _0\"></span>au<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>cours de son d\u00e9velop<span class=\"_ _1\"></span>pement.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _13\"> </span>au<span class=\"_ _1\"></span>tres <span class=\"_ _19\"> </span>d\u00e9penses <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>d\u00e9veloppement, <span class=\"_ _19\"> </span>ne <span class=\"_ _13\"> </span>r\u00e9ponda<span class=\"_ _1\"></span>nt <span class=\"_ _19\"> </span>pas <span class=\"_ _13\"> </span>aux <span class=\"_ _19\"> </span>crit\u00e8res <span class=\"_ _19\"> </span>\u00e9nonc\u00e9s <span class=\"_ _19\"> </span>ci-<span class=\"_ _1\"></span>dessus, <span class=\"_ _19\"> </span>sont<span class=\"_ _245\"> </span>comptabilis\u00e9es direct<span class=\"_ _1\"></span>ement en charges<span class=\"_ _1\"></span> de l\u2019exercice.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Au titre de l\u2019activit\u00e9 de <span class=\"_ _1\"></span>d\u00e9veloppement du <span class=\"_ _1\"></span>groupe, deux<span class=\"_ _1\"></span> cat\u00e9gories d\u2019activ<span class=\"_ _1\"></span>it\u00e9 doivent \u00eatre disting<span class=\"_ _1\"></span>u\u00e9es :<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les activit\u00e9s <span class=\"_ _0\"></span>de d\u00e9veloppement visant \u00e0 <span class=\"_ _0\"></span>cr\u00e9er de nouveaux produits <span class=\"_ _0\"></span>(e.g., modules, applications) ou<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>\u00e0  apporter <span class=\"_ _12\"> </span>des  n<span class=\"_ _1\"></span>ouvelles  fonc<span class=\"_ _1\"></span>tionnalit\u00e9s <span class=\"_ _12\"> </span>aux  pro<span class=\"_ _1\"></span>duits  exista<span class=\"_ _1\"></span>nts,  pour <span class=\"_ _12\"> </span>lesquels <span class=\"_ _12\"> </span>les  crit\u00e8res <span class=\"_ _12\"> </span>de<span class=\"_ _245\"> </span>capitalisation <span class=\"_ _4\"> </span>d\u00e9fi<span class=\"_ _1\"></span>nis <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>norme <span class=\"_ _3\"> </span>IAS <span class=\"_ _4\"> </span>38 <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _4\"> </span>appr\u00e9<span class=\"_ _1\"></span>ci\u00e9s <span class=\"_ _4\"> </span>par<span class=\"_ _b\"></span> <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>\u00e9quipes <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _4\"> </span>au<span class=\"_ _245\"> </span>moment du lancemen<span class=\"_ _1\"></span>t de ces projets<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _1\"></span>activit<span class=\"_ _1\"></span>\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>d\u00e9ve<span class=\"_ _1\"></span>loppement <span class=\"_ _b\"></span>visant <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>maintenir <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>produits<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>existants <span class=\"_ _b\"></span>(ad<span class=\"_ _1\"></span>aptation <span class=\"_ _b\"></span>aux <span class=\"_ _b\"></span>nouveaux<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>syst\u00e8mes <span class=\"_ _b\"></span>d\u2019exploitati<span class=\"_ _1\"></span>on, <span class=\"_ _b\"></span>maintenance <span class=\"_ _b\"></span>correc<span class=\"_ _1\"></span>tive\u2026), <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ui <span class=\"_ _b\"></span>ne <span class=\"_ _b\"></span>rempliss<span class=\"_ _1\"></span>ent <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>cond<span class=\"_ _1\"></span>itions <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>equises<span class=\"_ _245\"> </span>par la norme et ne s<span class=\"_ _1\"></span>ont donc pas immob<span class=\"_ _1\"></span>ilis\u00e9s. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Apr\u00e8s <span class=\"_ _1\"></span>leur <span class=\"_ _b\"></span>comptabilisation<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>initiale, <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>frais <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d\u00e9veloppement <span class=\"_ _b\"></span>capitalis\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>valu\u00e9s <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>leur <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>minu\u00e9<span class=\"_ _245\"> </span>du <span class=\"_ _12\"> </span>cumul <span class=\"_ _12\"> </span>des <span class=\"_ _14\"> </span>amortissements <span class=\"_ _12\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>du <span class=\"_ _12\"> </span>cumu<span class=\"_ _1\"></span>l <span class=\"_ _12\"> </span>des <span class=\"_ _12\"> </span>pertes <span class=\"_ _14\"> </span>de  v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _12\"> </span>Les <span class=\"_ _12\"> </span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>d\u00e9ve<span class=\"_ _1\"></span>loppement<span class=\"_ _245\"> </span>immobilis\u00e9es s<span class=\"_ _1\"></span>ont a<span class=\"_ _1\"></span>morties lin\u00e9airem<span class=\"_ _1\"></span>ent s<span class=\"_ _1\"></span>ur leur <span class=\"_ _1\"></span>dur\u00e9e<span class=\"_ _b\"></span> d\u2019utilit\u00e9 <span class=\"_ _1\"></span>estim\u00e9e <span class=\"_ _1\"></span>\u00e0 tr<span class=\"_ _1\"></span>ois ans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u2013 d<span class=\"_ _1\"></span>ur\u00e9e <span class=\"_ _1\"></span>que le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span>jug\u00e9e raison<span class=\"_ _1\"></span>nable en<span class=\"_ _1\"></span> raison <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019avanc\u00e9e t<span class=\"_ _1\"></span>echnologiq<span class=\"_ _1\"></span>ue rapide <span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>es nouv<span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>versions et<span class=\"_ _1\"></span> mises <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>jour du<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> logiciel commercialis\u00e9<span class=\"_ _1\"></span>es r\u00e9guli\u00e8rement<span class=\"_ _1\"></span>. 16.1 V<span class=\"_ _0\"></span>aleurs brutes des i<span class=\"_ _1\"></span>mmobilisations inco<span class=\"_ _1\"></span>rporelles<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les immobilisations<span class=\"_ _1\"></span> incorporelles ont \u00e9vo<span class=\"_ _1\"></span>lu\u00e9 comme suit<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3b3 h378\" id=\"_bc390126-db1d-4339-b3aa-c7a69a212ec3\"><tr><td></td><td class=\"c x316 y1cfa w3b4 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbts de<span class=\"_ _245\"> </span></div></td><td class=\"c x317 y1cfa w3b5 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Licences<span class=\"_ _245\"> </span></div></td><td class=\"c x318 y1cfa w3b6 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Relation<span class=\"_ _245\"> </span></div></td><td class=\"c x319 y1cfb w3b7 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1cfc w1ba h241\"><div class=\"t m0 x75 h227 y119 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x31a y1cfd w3b8 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d\u00e9veloppement<span class=\"_ _245\"> </span></div></td><td class=\"c x31b y1cfd w3b9 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">et logiciels<span class=\"_ _245\"> </span></div></td><td class=\"c x31c y1cfd w3ba h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">clients</div></td><td class=\"c x31d y1cfe w3bb h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">immobilisations<span class=\"_ _245\"> </span></div></td><td class=\"c x31e y1cfc w197 h241\"><div class=\"t m0 xed h227 y119 ff3 fs2a fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x31f y1cff w3bc h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">incorporelles<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d00 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Valeurs brutes </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d01 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1686 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x320 y1d01 w7f h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">8 692 </div></td><td class=\"c x321 y1d01 w1bb h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 928 </div></td><td class=\"c x322 y1d01 w1bc h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">4 129 </div></td><td class=\"c x323 y1d01 w1bd h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">22<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d01 w197 h23a\"><div class=\"t m0 x6f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">18 771 </div></td></tr><tr><td class=\"c x252 y1d02 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Acquisitions </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d03 w1ba h23c\"><div class=\"t m0 x84 h24b y109e ffb fs2a fc0 sc0 ls0 ws0\">G\u00e9n\u00e9r\u00e9es en interne </div></td><td class=\"c x320 y1d03 w7f h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">2 497 </div></td><td class=\"c x321 y1d03 w1bb h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d03 w1bc h23c\"><div class=\"t m0 xe7 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d03 w1bd h23c\"><div class=\"t m0 x6 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d03 w197 h23c\"><div class=\"t m0 x74 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">2 497 </div></td></tr><tr><td class=\"c x252 y1d04 w1ba h23a\"><div class=\"t m0 x13c h24b y1073 ffb fs2a fc0 sc0 ls0 ws0\">Achats </div></td><td class=\"c x320 y1d04 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d04 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d04 w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d04 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d04 w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d05 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d05 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d05 w1bb h23a\"><div class=\"t m0 x71 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(44) </div></td><td class=\"c x322 y1d05 w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d05 w1bd h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(7) </div></td><td class=\"c x31e y1d05 w197 h23a\"><div class=\"t m0 xb9 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(51) </div></td></tr><tr><td class=\"c x252 y1d06 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversion </div></td><td class=\"c x320 y1d06 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d06 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d06 w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(170) </div></td><td class=\"c x323 y1d06 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d06 w197 h23a\"><div class=\"t m0 x71 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(170) </div></td></tr><tr><td class=\"c x252 y1d07 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x320 y1d07 w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">11 189 </div></td><td class=\"c x321 y1d07 w1bb h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 883 </div></td><td class=\"c x322 y1d07 w1bc h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 958 </div></td><td class=\"c x323 y1d07 w1bd h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d07 w197 h23a\"><div class=\"t m0 x6f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">21 046 </div></td></tr><tr><td class=\"c x252 y1d08 w1ba h23d\"><div class=\"t m0 x75 h228 y16be ff1 fs2a fc0 sc0 ls0 ws0\">Acquisitions </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d09 w1ba h23c\"><div class=\"t m0 x84 h24b y109e ffb fs2a fc0 sc0 ls0 ws0\">G\u00e9n\u00e9r\u00e9es en interne </div></td><td class=\"c x320 y1d09 w7f h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">3 082 </div></td><td class=\"c x321 y1d09 w1bb h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">80<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d09 w1bc h23c\"><div class=\"t m0 xe7 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d09 w1bd h23c\"><div class=\"t m0 x9c h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">42<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d09 w197 h23c\"><div class=\"t m0 x74 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">3 205 </div></td></tr><tr><td class=\"c x252 y1d0a w1ba h23a\"><div class=\"t m0 x13c h24b y1073 ffb fs2a fc0 sc0 ls0 ws0\">Achats </div></td><td class=\"c x320 y1d0a w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d0a w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d0a w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d0a w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d0a w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d0b w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d0b w7f h23a\"><div class=\"t m0 x98 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(85) </div></td><td class=\"c x321 y1d0b w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(3) </div></td><td class=\"c x322 y1d0b w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d0b w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d0b w197 h23a\"><div class=\"t m0 xb9 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(88) </div></td></tr><tr><td class=\"c x252 y1d0c w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x320 y1d0c w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d0c w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d0c w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(452) </div></td><td class=\"c x323 y1d0c w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d0c w197 h23a\"><div class=\"t m0 x71 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(452) </div></td></tr><tr><td class=\"c x252 y1d0d w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x320 y1d0d w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">14 187 </div></td><td class=\"c x321 y1d0d w1bb h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 961 </div></td><td class=\"c x322 y1d0d w1bc h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 506 </div></td><td class=\"c x323 y1d0d w1bd h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">58<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d0d w197 h23a\"><div class=\"t m0 x6f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">23 711 </div></td></tr></table>16.2 <span class=\"_ _0\"></span>Amortissement<span class=\"_ _1\"></span>s et d<span class=\"_ _1\"></span>\u00e9pr\u00e9ciations des immobil<span class=\"_ _1\"></span>isations incorpore<span class=\"_ _1\"></span>lles<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les amortissements et<span class=\"_ _1\"></span> d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations des immobilisat<span class=\"_ _1\"></span>ions incorporel<span class=\"_ _1\"></span>les ont \u00e9volu\u00e9 <span class=\"_ _1\"></span>comme suit :<span class=\"_ _b\"></span><span class=\"ff1\"> </span><table class=\"s w3bd h379\" id=\"_73d270eb-c4ba-4e5b-bc14-6e44c787cea5\"><tr><td></td><td class=\"c x316 y1d0e w3b4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbts de<span class=\"_ _245\"> </span></div></td><td class=\"c x317 y1d0e w3b5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Licences<span class=\"_ _245\"> </span></div></td><td class=\"c x318 y1d0e w3b6 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Relation<span class=\"_ _245\"> </span></div></td><td class=\"c x319 y1d0f w3b7 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d10 w1ba h241\"><div class=\"t m0 x75 h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x31a y1d11 w3b8 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d\u00e9veloppement<span class=\"_ _245\"> </span></div></td><td class=\"c x31b y1d11 w3b9 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">et logiciels<span class=\"_ _245\"> </span></div></td><td class=\"c x31c y1d11 w3ba h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">clients</div></td><td class=\"c x31d y1d12 w3bb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">immobilisations<span class=\"_ _245\"> </span></div></td><td class=\"c x31e y1d10 w197 h241\"><div class=\"t m0 xed h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x31f y1d13 w3bc h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">incorporelles<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d14 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Amortissements et d\u00e9pr<span class=\"_ _0\"></span>\u00e9ciations </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d15 w1ba h23d\"><div class=\"t m0 x75 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1705 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x320 y1d15 w7f h23d\"><div class=\"t m0 xe5 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(5 113) </div></td><td class=\"c x321 y1d15 w1bb h23d\"><div class=\"t m0 x7f h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(5 911) </div></td><td class=\"c x322 y1d15 w1bc h23d\"><div class=\"t m0 x70 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(134) </div></td><td class=\"c x323 y1d15 w1bd h23d\"><div class=\"t m0 x11b h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(7) </div></td><td class=\"c x31e y1d15 w197 h23d\"><div class=\"t m0 x7a h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(11 165) </div></td></tr><tr><td class=\"c x252 y1d16 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x320 y1d16 w7f h23a\"><div class=\"t m0 xe5 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(1 442) </div></td><td class=\"c x321 y1d16 w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(9) </div></td><td class=\"c x322 y1d16 w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(219) </div></td><td class=\"c x323 y1d16 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d16 w197 h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(1 670) </div></td></tr><tr><td class=\"c x252 y1d17 w1ba h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d17 w7f h23c\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d17 w1bb h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">44<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d17 w1bc h23c\"><div class=\"t m0 xe7 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d17 w1bd h23c\"><div class=\"t m0 xb3 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x31e y1d17 w197 h23c\"><div class=\"t m0 x0 h227 y109e ff3 fs2a fc1 sc0 ls5f ws0\">51<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d18 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de valeur </div></td><td class=\"c x320 y1d18 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d18 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d18 w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d18 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d18 w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d19 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x320 y1d19 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d19 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d19 w1bc h23a\"><div class=\"t m0 xaf h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x323 y1d19 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d19 w197 h23a\"><div class=\"t m0 xa1 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 </div></td></tr><tr><td class=\"c x252 y1d1a w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x320 y1d1a w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(6 555) </div></td><td class=\"c x321 y1d1a w1bb h23a\"><div class=\"t m0 x7f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(5 876) </div></td><td class=\"c x322 y1d1a w1bc h23a\"><div class=\"t m0 x70 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(348) </div></td><td class=\"c x323 y1d1a w1bd h23a\"><div class=\"t m0 x6 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1a w197 h23a\"><div class=\"t m0 x7a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(12 779) </div></td></tr><tr><td class=\"c x252 y1d1b w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x320 y1d1b w7f h23a\"><div class=\"t m0 xe5 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(1 684) </div></td><td class=\"c x321 y1d1b w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x322 y1d1b w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(212) </div></td><td class=\"c x323 y1d1b w1bd h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(4) </div></td><td class=\"c x31e y1d1b w197 h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(1 906) </div></td></tr><tr><td class=\"c x252 y1d1c w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d1c w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1c w1bb h23a\"><div class=\"t m0 x180 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">3 </div></td><td class=\"c x322 y1d1c w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d1c w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1c w197 h23a\"><div class=\"t m0 xa1 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 </div></td></tr><tr><td class=\"c x252 y1d1d w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de valeur </div></td><td class=\"c x320 y1d1d w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1d w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d1d w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d1d w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1d w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d1e w1ba h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversion </div></td><td class=\"c x320 y1d1e w7f h23c\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1e w1bb h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d1e w1bc h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">57<span class=\"ls0\"> </span></div></td><td class=\"c x323 y1d1e w1bd h23c\"><div class=\"t m0 x6 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1e w197 h23c\"><div class=\"t m0 x0 h227 y109e ff3 fs2a fc1 sc0 ls5f ws0\">57<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d1f w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x320 y1d1f w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(8 239) </div></td><td class=\"c x321 y1d1f w1bb h23a\"><div class=\"t m0 x7f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(5 879) </div></td><td class=\"c x322 y1d1f w1bc h23a\"><div class=\"t m0 x70 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(503) </div></td><td class=\"c x323 y1d1f w1bd h23a\"><div class=\"t m0 x11b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(4) </div></td><td class=\"c x31e y1d1f w197 h23a\"><div class=\"t m0 x7a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(14 625) </div></td></tr></table>16.3 V<span class=\"_ _0\"></span>aleurs nettes des i<span class=\"_ _1\"></span>mmobilisations <span class=\"_ _1\"></span>incorporelles<span class=\"_ _b\"></span><span class=\"ff3\"> </span><table class=\"s w3be h37a\" id=\"_21e873b2-1100-4188-bcbf-60b4df23e2d8\"><tr><td></td><td class=\"c x308 y1d20 w3b4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbts de<span class=\"_ _245\"> </span></div></td><td class=\"c x317 y1d20 w3b5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Licences<span class=\"_ _245\"> </span></div></td><td class=\"c x324 y1d20 w3b6 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Relation<span class=\"_ _245\"> </span></div></td><td class=\"c x325 y1d21 w3b7 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d22 w1ba h240\"><div class=\"t m0 x75 h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x326 y1d23 w3b8 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d\u00e9veloppement<span class=\"_ _245\"> </span></div></td><td class=\"c x327 y1d23 w3b9 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">et logiciels<span class=\"_ _245\"> </span></div></td><td class=\"c x328 y1d23 w3ba h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">clients</div></td><td class=\"c x329 y1d24 w3bb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">immobilisations<span class=\"_ _245\"> </span></div></td><td class=\"c x31e y1d22 w1c0 h240\"><div class=\"t m0 x74 h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x32a y1d25 w3bc h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">incorporelles<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d26 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Valeurs nettes </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d27 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1686 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x320 y1d27 w1be h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 579 </div></td><td class=\"c x32b y1d27 wb1 h23a\"><div class=\"t m0 x178 h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">17<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d27 w12c h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 995 </div></td><td class=\"c x32c y1d27 w1bf h23a\"><div class=\"t m0 xbf h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d27 w1c0 h23a\"><div class=\"t m0 x1c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">7 606 </div></td></tr><tr><td class=\"c x252 y1d28 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x320 y1d28 w1be h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">4 634 </div></td><td class=\"c x32b y1d28 wb1 h23a\"><div class=\"t m0 xe7 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">8 </div></td><td class=\"c x322 y1d28 w12c h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 610 </div></td><td class=\"c x32c y1d28 w1bf h23a\"><div class=\"t m0 xbf h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d28 w1c0 h23a\"><div class=\"t m0 x1c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">8 267 </div></td></tr><tr><td class=\"c x252 y1d29 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x320 y1d29 w1be h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 948 </div></td><td class=\"c x32b y1d29 wb1 h23a\"><div class=\"t m0 x178 h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">82<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d29 w12c h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 003 </div></td><td class=\"c x32c y1d29 w1bf h23a\"><div class=\"t m0 xbf h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">54<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d29 w1c0 h23a\"><div class=\"t m0 x1c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">9 087 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "Frais de recherche <span class=\"_ _1\"></span>et d\u00e9veloppement<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _16\"></span>frais <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>recherche <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d\u00e9vel<span class=\"_ _1\"></span>oppement <span class=\"_ _16\"></span>comprenne<span class=\"_ _1\"></span>nt <span class=\"_ _16\"></span>principalement <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>char<span class=\"_ _1\"></span>ges <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>personnel <span class=\"_ _16\"></span>rel<span class=\"_ _1\"></span>atives<span class=\"_ _245\"> </span> aux <span class=\"_ _3\"> </span>d\u00e9v<span class=\"_ _1\"></span>eloppeurs <span class=\"_ _11\"> </span>charg\u00e9s <span class=\"_ _11\"> </span>du <span class=\"_ _3\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>ogiciels <span class=\"_ _11\"> </span>qui <span class=\"_ _3\"> </span>ne <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>pas<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>capitalis\u00e9es, <span class=\"_ _11\"> </span>les <span class=\"_ _3\"> </span>co\u00fbts <span class=\"_ _11\"> </span>des<span class=\"_ _245\"> </span> services <span class=\"_ _0\"></span>externes <span class=\"_ _0\"></span>utilis\u00e9s <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>pl\u00e9ment <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>ressource<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>internes, <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>d\u2019amortissement<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>elatives <span class=\"_ _0\"></span>aux<span class=\"_ _245\"> </span> frais <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00e9veloppement<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>capitalis\u00e9s <span class=\"_ _0\"></span>ainsi <span class=\"_ _0\"></span>qu\u2019une<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>portion <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>frais <span class=\"_ _0\"></span>g\u00e9n\u00e9raux allou\u00e9s <span class=\"_ _0\"></span>selon <span class=\"_ _0\"></span>une <span class=\"_ _0\"></span>clef <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9partition<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> bas\u00e9e <span class=\"_ _4\"> </span>sur <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>proportion <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>effectifs <span class=\"_ _4\"></span>identifi\u00e9s <span class=\"_ _4\"></span>par <span class=\"_ _4\"></span>destination. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"></span>cr\u00e9dit <span class=\"_ _4\"></span>d\u2019imp\u00f4t <span class=\"_ _4\"> </span>recher<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _4\"> </span>applicable <span class=\"_ _4\"> </span>en<span class=\"_ _245\"> </span> France est pr\u00e9sent\u00e9 en <span class=\"_ _1\"></span>d\u00e9duction des d\u00e9pe<span class=\"_ _1\"></span>nses de recherche et<span class=\"_ _1\"></span> de d\u00e9veloppe<span class=\"_ _1\"></span>ment.<span class=\"_ _245\"> </span>Cr\u00e9dit Imp\u00f4t Recherche<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _16\"></span>cr\u00e9dit <span class=\"_ _b\"></span>d'<span class=\"_ _1\"></span>imp\u00f4t <span class=\"_ _16\"></span>recherche <span class=\"_ _16\"></span>(CIR) <span class=\"_ _16\"></span>est <span class=\"_ _b\"></span>une <span class=\"_ _16\"></span>mesure <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>permettant <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>fina<span class=\"_ _1\"></span>ncer <span class=\"_ _16\"></span>ses <span class=\"_ _16\"></span>activit\u00e9s <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e recherche <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u2019innovat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>biais <span class=\"_ _1\"></span>d\u2019un <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _1\"></span>d\u2019imp<span class=\"_ _1\"></span>\u00f4t acc<span class=\"_ _1\"></span>ord\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>l\u2019Et<span class=\"_ _1\"></span>at fra<span class=\"_ _1\"></span>n\u00e7ais. <span class=\"_ _1\"></span>Seules<span class=\"_ _1\"></span> les d\u00e9penses relatives \u00e0 P<span class=\"_ _0\"></span>laniswar<span class=\"_ _1\"></span>e Enterprise font l\u2019objet de <span class=\"_ _0\"></span>ce cr\u00e9dit sur les exercices pr\u00e9sent\u00e9s. Le<span class=\"_ _0\"></span> monta<span class=\"_ _1\"></span>nt du CIR sur les exerc<span class=\"_ _1\"></span>ices 20<span class=\"_ _1\"></span>25 et 2024 est de 582 <span class=\"_ _1\"></span>milliers d\u2019euros et 81<span class=\"_ _1\"></span>0 milliers d\u2019euros res<span class=\"_ _1\"></span>pectivement.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Dans <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>r\u00e9f\u00e9re<span class=\"_ _1\"></span>ntiel <span class=\"_ _4\"> </span>IFRS, <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>cr<span class=\"_ _1\"></span>\u00e9dit <span class=\"_ _4\"></span>d\u2019imp\u00f4t <span class=\"_ _16\"></span>rech<span class=\"_ _1\"></span>erche <span class=\"_ _4\"> </span>est <span class=\"_ _4\"></span>consid\u00e9r\u00e9 <span class=\"_ _4\"></span>comme <span class=\"_ _4\"></span>une <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ubvention, <span class=\"_ _4\"> </span>r\u00e9pondant <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a norme IAS <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>Subventions <span class=\"_ _1\"></span>publiques, <span class=\"_ _1\"></span>en ra<span class=\"_ _1\"></span>ison de <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>caract\u00e8re re<span class=\"_ _1\"></span>mboursab<span class=\"_ _1\"></span>le. En <span class=\"_ _1\"></span>l\u2019esp\u00e8ce, <span class=\"_ _1\"></span>le cr<span class=\"_ _1\"></span>\u00e9dit d\u2019imp<span class=\"_ _1\"></span>\u00f4t recherche est <span class=\"_ _0\"></span>li\u00e9 \u00e0 <span class=\"_ _0\"></span>des d\u00e9penses d\u2019exploitation. Il <span class=\"_ _0\"></span>est ainsi enregistr\u00e9 <span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>r\u00e9duc<span class=\"_ _1\"></span>tion des <span class=\"_ _0\"></span>charges auxquelles il <span class=\"_ _0\"></span>se rapporte <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>compt<span class=\"_ _1\"></span>abilis\u00e9 <span class=\"_ _4\"> </span>au <span class=\"_ _4\"></span>cours <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _16\"></span>p\u00e9r<span class=\"_ _1\"></span>iode <span class=\"_ _4\"></span>durant <span class=\"_ _16\"></span>laq<span class=\"_ _1\"></span>uelle <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sont <span class=\"_ _16\"></span>imput\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>compte <span class=\"_ _4\"> </span>de r\u00e9sultat <span class=\"_ _4\"></span>dans <span class=\"_ _16\"></span>le <span class=\"_ _4\"> </span>poste <span class=\"_ _4\"> </span><span class=\"ff7\">Frais <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>recherche <span class=\"_ _16\"></span>et <span class=\"_ _4\"> </span>d\u00e9veloppement. <span class=\"_ _3\"> </span></span>Les <span class=\"_ _4\"> </span>charges <span class=\"_ _4\"></span>concern\u00e9es <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>le <span class=\"_ _16\"></span>cr\u00e9di<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>d\u2019imp\u00f4t recherche sont princ<span class=\"_ _1\"></span>ipalement des c<span class=\"_ _1\"></span>harges de person<span class=\"_ _1\"></span>nel.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Frais de recherche <span class=\"_ _1\"></span>et d\u00e9veloppement<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff3\"> </span>En application de la norm<span class=\"_ _1\"></span>e IAS<span class=\"ff1\"> <span class=\"_ _1\"></span></span>38 Immobil<span class=\"_ _1\"></span>isations incorporelles : <span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>echerche <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>comptabilis\u00e9es <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019exercice <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>cours <span class=\"_ _0\"></span>duquel <span class=\"_ _0\"></span>elles<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>sont engag\u00e9es<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de d\u00e9veloppement <span class=\"_ _0\"></span>relatif au <span class=\"_ _0\"></span>logiciel <span class=\"_ _0\"></span>Pla<span class=\"_ _1\"></span>nisware <span class=\"_ _0\"></span>Enterprise<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>sont immobilis\u00e9es <span class=\"_ _0\"></span>si les <span class=\"_ _0\"></span>six<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>conditions suivantes s<span class=\"_ _1\"></span>ont r\u00e9unies<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">F<span class=\"_ _1\"></span>aisabilit\u00e9 technique n\u00e9ces<span class=\"_ _1\"></span>saire \u00e0 l\u2019ach\u00e8vement de l\u2019immo<span class=\"_ _1\"></span>bilisation incorporel<span class=\"_ _1\"></span>le en vue de sa<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>mise en service ou d<span class=\"_ _1\"></span>e sa vente,<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Inten<span class=\"_ _1\"></span>tion d\u2019achever l\u2019im<span class=\"_ _1\"></span>mobilisation incorpor<span class=\"_ _1\"></span>elle et de <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>utiliser ou de la vendr<span class=\"_ _1\"></span>e,<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 utiliser ou <span class=\"_ _1\"></span>\u00e0 vendre l\u2019immobi<span class=\"_ _1\"></span>lisation incorpor<span class=\"_ _1\"></span>elle,<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">G<span class=\"_ _1\"></span>\u00e9n\u00e9ration d\u2019avantages \u00e9c<span class=\"_ _1\"></span>onomiques fu<span class=\"_ _1\"></span>turs probable<span class=\"_ _1\"></span>s, </span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Dispon<span class=\"_ _1\"></span>ibilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ressources<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>techniques, <span class=\"_ _4\"> </span>financi\u00e8res <span class=\"_ _4\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>autres, <span class=\"_ _4\"> </span>appropri\u00e9es <span class=\"_ _4\"> </span>pour <span class=\"_ _3\"> </span>achever <span class=\"_ _4\"> </span>le<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>d\u00e9veloppement et ut<span class=\"_ _1\"></span>iliser ou vendre l<span class=\"_ _1\"></span>\u2019immobilisation in<span class=\"_ _1\"></span>corporelle,<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 <span class=\"_ _0\"></span>\u00e9valuer <span class=\"_ _0\"></span>de fa\u00e7on <span class=\"_ _0\"></span>fiable l<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>attribuab<span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>\u00e0 l\u2019immobilisation i<span class=\"_ _0\"></span>nc<span class=\"_ _1\"></span>orporelle <span class=\"_ _0\"></span>au<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>cours de son d\u00e9velop<span class=\"_ _1\"></span>pement.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _13\"> </span>au<span class=\"_ _1\"></span>tres <span class=\"_ _19\"> </span>d\u00e9penses <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>d\u00e9veloppement, <span class=\"_ _19\"> </span>ne <span class=\"_ _13\"> </span>r\u00e9ponda<span class=\"_ _1\"></span>nt <span class=\"_ _19\"> </span>pas <span class=\"_ _13\"> </span>aux <span class=\"_ _19\"> </span>crit\u00e8res <span class=\"_ _19\"> </span>\u00e9nonc\u00e9s <span class=\"_ _19\"> </span>ci-<span class=\"_ _1\"></span>dessus, <span class=\"_ _19\"> </span>sont<span class=\"_ _245\"> </span> comptabilis\u00e9es direct<span class=\"_ _1\"></span>ement en charges<span class=\"_ _1\"></span> de l\u2019exercice.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Au titre de l\u2019activit\u00e9 de <span class=\"_ _1\"></span>d\u00e9veloppement du <span class=\"_ _1\"></span>groupe, deux<span class=\"_ _1\"></span> cat\u00e9gories d\u2019activ<span class=\"_ _1\"></span>it\u00e9 doivent \u00eatre disting<span class=\"_ _1\"></span>u\u00e9es :<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les activit\u00e9s <span class=\"_ _0\"></span>de d\u00e9veloppement visant \u00e0 <span class=\"_ _0\"></span>cr\u00e9er de nouveaux produits <span class=\"_ _0\"></span>(e.g., modules, applications) ou<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>\u00e0  apporter <span class=\"_ _12\"> </span>des  n<span class=\"_ _1\"></span>ouvelles  fonc<span class=\"_ _1\"></span>tionnalit\u00e9s <span class=\"_ _12\"> </span>aux  pro<span class=\"_ _1\"></span>duits  exista<span class=\"_ _1\"></span>nts,  pour <span class=\"_ _12\"> </span>lesquels <span class=\"_ _12\"> </span>les  crit\u00e8res <span class=\"_ _12\"> </span>de<span class=\"_ _245\"> </span> capitalisation <span class=\"_ _4\"> </span>d\u00e9fi<span class=\"_ _1\"></span>nis <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>norme <span class=\"_ _3\"> </span>IAS <span class=\"_ _4\"> </span>38 <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _4\"> </span>appr\u00e9<span class=\"_ _1\"></span>ci\u00e9s <span class=\"_ _4\"> </span>par<span class=\"_ _b\"></span> <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>\u00e9quipes <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _4\"> </span>au<span class=\"_ _245\"> </span> moment du lancemen<span class=\"_ _1\"></span>t de ces projets<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _1\"></span>activit<span class=\"_ _1\"></span>\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>d\u00e9ve<span class=\"_ _1\"></span>loppement <span class=\"_ _b\"></span>visant <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>maintenir <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>produits<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>existants <span class=\"_ _b\"></span>(ad<span class=\"_ _1\"></span>aptation <span class=\"_ _b\"></span>aux <span class=\"_ _b\"></span>nouveaux<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>syst\u00e8mes <span class=\"_ _b\"></span>d\u2019exploitati<span class=\"_ _1\"></span>on, <span class=\"_ _b\"></span>maintenance <span class=\"_ _b\"></span>correc<span class=\"_ _1\"></span>tive\u2026), <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ui <span class=\"_ _b\"></span>ne <span class=\"_ _b\"></span>rempliss<span class=\"_ _1\"></span>ent <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>cond<span class=\"_ _1\"></span>itions <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>equises<span class=\"_ _245\"> </span> par la norme et ne s<span class=\"_ _1\"></span>ont donc pas immob<span class=\"_ _1\"></span>ilis\u00e9s. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Apr\u00e8s <span class=\"_ _1\"></span>leur <span class=\"_ _b\"></span>comptabilisation<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>initiale, <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>frais <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d\u00e9veloppement <span class=\"_ _b\"></span>capitalis\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>valu\u00e9s <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>leur <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>minu\u00e9<span class=\"_ _245\"> </span> du <span class=\"_ _12\"> </span>cumul <span class=\"_ _12\"> </span>des <span class=\"_ _14\"> </span>amortissements <span class=\"_ _12\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>du <span class=\"_ _12\"> </span>cumu<span class=\"_ _1\"></span>l <span class=\"_ _12\"> </span>des <span class=\"_ _12\"> </span>pertes <span class=\"_ _14\"> </span>de  v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _12\"> </span>Les <span class=\"_ _12\"> </span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>d\u00e9ve<span class=\"_ _1\"></span>loppement<span class=\"_ _245\"> </span> immobilis\u00e9es s<span class=\"_ _1\"></span>ont a<span class=\"_ _1\"></span>morties lin\u00e9airem<span class=\"_ _1\"></span>ent s<span class=\"_ _1\"></span>ur leur <span class=\"_ _1\"></span>dur\u00e9e<span class=\"_ _b\"></span> d\u2019utilit\u00e9 <span class=\"_ _1\"></span>estim\u00e9e <span class=\"_ _1\"></span>\u00e0 tr<span class=\"_ _1\"></span>ois ans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u2013 d<span class=\"_ _1\"></span>ur\u00e9e <span class=\"_ _1\"></span>que le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span> jug\u00e9e raison<span class=\"_ _1\"></span>nable en<span class=\"_ _1\"></span> raison <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019avanc\u00e9e t<span class=\"_ _1\"></span>echnologiq<span class=\"_ _1\"></span>ue rapide <span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>es nouv<span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>versions et<span class=\"_ _1\"></span> mises <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>jour du<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> logiciel commercialis\u00e9<span class=\"_ _1\"></span>es r\u00e9guli\u00e8rement<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "Frais administratifs et g\u00e9<span class=\"_ _1\"></span>n\u00e9raux<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _4\"></span>frais <span class=\"_ _16\"></span>ad<span class=\"_ _1\"></span>ministratifs <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>g\u00e9n\u00e9raux <span class=\"_ _4\"> </span>comprennent <span class=\"_ _4\"> </span>principalement <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>charges <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>personnel <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>f<span class=\"_ _1\"></span>onctions<span class=\"_ _245\"> </span> \u00ab<span class=\"ff1\"> </span>comptabilit\u00e9<span class=\"ff1\"> </span><span class=\"ls4\">\u00bb, \u00ab<span class=\"_ _1\"></span></span><span class=\"ff1\"> </span>finance<span class=\"ff1\"> <span class=\"_ _1\"></span></span><span class=\"ls4\">\u00bb, \u00ab</span><span class=\"ff1\"> </span>ressources h<span class=\"_ _1\"></span>umaines<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00bb ou \u00ab<span class=\"ff1\"> <span class=\"_ _1\"></span></span>juridique<span class=\"ff1\"> </span>\u00bb a<span class=\"_ _1\"></span>insi que les d\u00e9<span class=\"_ _1\"></span>penses relatives a<span class=\"_ _1\"></span>ux<span class=\"_ _245\"> </span> frais <span class=\"_ _16\"></span>compta<span class=\"_ _1\"></span>bles <span class=\"_ _16\"></span>et <span class=\"_ _4\"></span>juridiques, <span class=\"_ _16\"></span>frais <span class=\"_ _4\"></span>bancaires, <span class=\"_ _4\"></span>certaines <span class=\"_ _16\"></span>taxes <span class=\"_ _4\"></span>ou <span class=\"_ _16\"></span>autres <span class=\"_ _16\"></span>frais <span class=\"_ _4\"></span>g\u00e9n\u00e9raux <span class=\"_ _16\"></span>non <span class=\"_ _4\"></span>allou\u00e9s <span class=\"_ _16\"></span>ainsi<span class=\"_ _245\"> </span> qu\u2019une <span class=\"_ _16\"></span>po<span class=\"_ _0\"></span>rt<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>fr<span class=\"_ _1\"></span>ais <span class=\"_ _16\"></span>g\u00e9n\u00e9raux <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>llou\u00e9s <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>elon <span class=\"_ _16\"></span>une <span class=\"_ _b\"></span>cl<span class=\"_ _1\"></span>ef <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>\u00e9partition <span class=\"_ _16\"></span>bas\u00e9e <span class=\"_ _b\"></span>sur<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>proport<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>ef<span class=\"_ _0\"></span>fectifs<span class=\"_ _245\"> </span> identifi\u00e9s <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>destination <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>gains <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>pertes<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>change <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>our <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>op\u00e9rations <span class=\"_ _0\"></span>li\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>l\u2019exploitation, <span class=\"_ _0\"></span>notamment<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> sur les royalties factur\u00e9es<span class=\"_ _1\"></span> par la Soci\u00e9t\u00e9 en <span class=\"_ _1\"></span>devises au<span class=\"_ _1\"></span>x entit\u00e9s du Groupe.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>7.4 Frais g\u00e9n\u00e9raux et <span class=\"_ _1\"></span>admin<span class=\"_ _1\"></span>istratifs<span class=\"ff3\"> </span><table class=\"s w388 h360\" id=\"_91ae9353-9de8-4faa-8d26-5f0b7e34ea6c\"><tr><td class=\"c x252 y1c3d w1a7 he\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1c3d w1a3 he\"><div class=\"t m0 x6f h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e4 y1c3d w1a8 he\"><div class=\"t m0 x6f h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c3e w1a7 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Charges de personn<span class=\"_ _0\"></span>el </div></td><td class=\"c x2e2 y1c3e w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">17 573  </div></td><td class=\"c x2e4 y1c3e w1a8 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">16 862  </div></td></tr><tr><td class=\"c x252 y1c3f w1a7 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Honoraires et autres s<span class=\"_ _0\"></span>ervices externes </div></td><td class=\"c x2e2 y1c3f w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">2 895  </div></td><td class=\"c x2e4 y1c3f w1a8 h229\"><div class=\"t m0 x98 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 025  </div></td></tr><tr><td class=\"c x252 y1c40 w1a7 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x2e2 y1c40 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">553  </div></td><td class=\"c x2e4 y1c40 w1a8 h1e8\"><div class=\"t m0 x45 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">492  </div></td></tr><tr><td class=\"c x252 y1c41 w1a7 h235\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Autres frais g\u00e9n\u00e9rau<span class=\"_ _0\"></span>x </div></td><td class=\"c x2e2 y1c41 w1a3 h235\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">6 613  </div></td><td class=\"c x2e4 y1c41 w1a8 h235\"><div class=\"t m0 x98 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">5 591  </div></td></tr><tr><td class=\"c x252 y1c42 w1a7 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Total frais g\u00e9n\u00e9raux <span class=\"_ _0\"></span>et administratifs </div></td><td class=\"c x2e2 y1c42 w1a3 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">27 635  </div></td><td class=\"c x2e4 y1c42 w1a8 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">25 969  </div></td></tr></table>Les frais g\u00e9n\u00e9raux <span class=\"_ _0\"></span>et administratifs repr\u00e9se<span class=\"_ _1\"></span>ntent 14,0% des produits li\u00e9s \u00e0 <span class=\"_ _0\"></span>l\u2019activit\u00e9 sur 2025, contre 14,2% <span class=\"_ _0\"></span>sur<span class=\"_ _1\"></span> 2024. <span class=\"_ _16\"></span>L'augmentation <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>frais <span class=\"_ _16\"></span>g\u00e9n\u00e9raux <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>admin<span class=\"_ _1\"></span>istratifs <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>efl\u00e8te <span class=\"_ _16\"></span>le <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>nforcement <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>fo<span class=\"_ _1\"></span>nctions <span class=\"_ _16\"></span>support <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>ur soutenir <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>cro<span class=\"_ _1\"></span>issance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l'activit\u00e9 <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>l'expans<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>internati<span class=\"_ _1\"></span>onale <span class=\"_ _b\"></span>du <span class=\"_ _16\"></span>Groupe. <span class=\"_ _b\"></span>Les <span class=\"_ _b\"></span>autres <span class=\"_ _b\"></span>frais <span class=\"_ _b\"></span>g\u00e9n\u00e9ra<span class=\"_ _1\"></span>ux <span class=\"_ _1\"></span>incl<span class=\"_ _1\"></span>uent une <span class=\"_ _b\"></span>perte <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>change <span class=\"_ _16\"></span>pour <span class=\"_ _b\"></span>859 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>illiers <span class=\"_ _b\"></span>d\u2019<span class=\"_ _1\"></span>euros <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>contre <span class=\"_ _16\"></span>un <span class=\"_ _b\"></span>gain <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>ch<span class=\"_ _1\"></span>ange <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>181 <span class=\"_ _b\"></span>milliers <span class=\"_ _16\"></span>d\u2019euros <span class=\"_ _b\"></span>en 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "Note 8.<span class=\"ff6\"> <span class=\"_ _bb\"> </span></span>Charges<span class=\"_ _1\"></span> de personnel et <span class=\"_ _1\"></span>effectifs<span class=\"_ _245\"> </span>8.1 Effectifs<span class=\"_ _245\"> </span>Au <span class=\"_ _16\"></span>31 <span class=\"_ _4\"> </span>d\u00e9cembre, <span class=\"_ _16\"></span>l\u2019effectif <span class=\"_ _4\"> </span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _4\"></span>(hors <span class=\"_ _16\"></span>effectif <span class=\"_ _16\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>entreprises <span class=\"_ _4\"> </span>non <span class=\"_ _16\"></span>conso<span class=\"_ _1\"></span>lid\u00e9es) <span class=\"_ _4\"></span>est <span class=\"_ _16\"></span>r\u00e9parti <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _16\"></span>fa\u00e7<span class=\"_ _1\"></span>on<span class=\"_ _245\"> </span>suivante<span class=\"ff1\"> </span>:<table class=\"s w389 h363\" id=\"_cd22cf4a-fb42-49d7-ab46-804454827858\"><tr><td class=\"c x252 y1c43 w1a0 he\"><div class=\"t m0 x75 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en nombre de personne<span class=\"_ _0\"></span>s </div></td><td class=\"c x2e2 y1c43 w1a3 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e3 y1c43 w1a3 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c44 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">France  </div></td><td class=\"c x2e2 y1c44 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">322  </div></td><td class=\"c x2e3 y1c44 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">308  </div></td></tr><tr><td class=\"c x252 y1c45 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Etats-Unis </div></td><td class=\"c x2e2 y1c45 w1a3 h229\"><div class=\"t m0 xb3 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">183  </div></td><td class=\"c x2e3 y1c45 w1a3 h229\"><div class=\"t m0 xb3 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">171  </div></td></tr><tr><td class=\"c x252 y1c46 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Autres pays </div></td><td class=\"c x2e2 y1c46 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">203  </div></td><td class=\"c x2e3 y1c46 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">147  </div></td></tr><tr><td class=\"c x252 y1c47 w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total effectif au 31 d<span class=\"_ _0\"></span>\u00e9cembre </div></td><td class=\"c x2e2 y1c47 w1a3 h229\"><div class=\"t m0 xb3 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">708  </div></td><td class=\"c x2e3 y1c47 w1a3 h229\"><div class=\"t m0 xb3 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">626  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "Note 8.<span class=\"ff6\"> <span class=\"_ _bb\"> </span></span>Charges<span class=\"_ _1\"></span> de personnel et <span class=\"_ _1\"></span>effectifs<span class=\"_ _245\"> </span>8.1 Effectifs<span class=\"_ _245\"> </span>Au <span class=\"_ _16\"></span>31 <span class=\"_ _4\"> </span>d\u00e9cembre, <span class=\"_ _16\"></span>l\u2019effectif <span class=\"_ _4\"> </span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _4\"></span>(hors <span class=\"_ _16\"></span>effectif <span class=\"_ _16\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>entreprises <span class=\"_ _4\"> </span>non <span class=\"_ _16\"></span>conso<span class=\"_ _1\"></span>lid\u00e9es) <span class=\"_ _4\"></span>est <span class=\"_ _16\"></span>r\u00e9parti <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _16\"></span>fa\u00e7<span class=\"_ _1\"></span>on<span class=\"_ _245\"> </span>suivante<span class=\"ff1\"> </span>:<table class=\"s w389 h363\" id=\"_cd22cf4a-fb42-49d7-ab46-804454827858\"><tr><td class=\"c x252 y1c43 w1a0 he\"><div class=\"t m0 x75 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en nombre de personne<span class=\"_ _0\"></span>s </div></td><td class=\"c x2e2 y1c43 w1a3 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e3 y1c43 w1a3 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c44 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">France  </div></td><td class=\"c x2e2 y1c44 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">322  </div></td><td class=\"c x2e3 y1c44 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">308  </div></td></tr><tr><td class=\"c x252 y1c45 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Etats-Unis </div></td><td class=\"c x2e2 y1c45 w1a3 h229\"><div class=\"t m0 xb3 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">183  </div></td><td class=\"c x2e3 y1c45 w1a3 h229\"><div class=\"t m0 xb3 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">171  </div></td></tr><tr><td class=\"c x252 y1c46 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Autres pays </div></td><td class=\"c x2e2 y1c46 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">203  </div></td><td class=\"c x2e3 y1c46 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">147  </div></td></tr><tr><td class=\"c x252 y1c47 w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total effectif au 31 d<span class=\"_ _0\"></span>\u00e9cembre </div></td><td class=\"c x2e2 y1c47 w1a3 h229\"><div class=\"t m0 xb3 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">708  </div></td><td class=\"c x2e3 y1c47 w1a3 h229\"><div class=\"t m0 xb3 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">626  </div></td></tr></table>8.2 Frais de person<span class=\"_ _1\"></span>nel<span class=\"_ _245\"> </span>Le <span class=\"_ _16\"></span>compte <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>r\u00e9sultat <span class=\"_ _16\"></span>pr\u00e9s<span class=\"_ _1\"></span>ente <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>frais <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>personnel<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>par <span class=\"_ _16\"></span>destination. <span class=\"_ _16\"></span>Leur <span class=\"_ _16\"></span>d\u00e9co<span class=\"_ _1\"></span>mposition <span class=\"_ _16\"></span>par <span class=\"_ _16\"></span>nature <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>la<span class=\"_ _245\"> </span>suivante<span class=\"ff1\"> </span>:<table class=\"s w38a h364\" id=\"_f3f01755-c023-4c48-a826-1edf4d94797b\"><tr><td class=\"c x252 y1c48 w1a0 he\"><div class=\"t m0 x75 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1c48 w1a3 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e3 y1c48 w1a3 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c49 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Traitements et salaires </div></td><td class=\"c x2e2 y1c49 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">65 062  </div></td><td class=\"c x2e3 y1c49 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">62 817  </div></td></tr><tr><td class=\"c x252 y1c4a w1a0 h229\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes </div></td><td class=\"c x2e2 y1c4a w1a3 h229\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 704  </div></td><td class=\"c x2e3 y1c4a w1a3 h229\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 952  </div></td></tr><tr><td class=\"c x252 y1c4b w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Charges sociales </div></td><td class=\"c x2e2 y1c4b w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">16 257  </div></td><td class=\"c x2e3 y1c4b w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">15 065  </div></td></tr><tr><td class=\"c x252 y1c4c w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt des services ren<span class=\"_ _0\"></span>dus </div></td><td class=\"c x2e2 y1c4c w1a3 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 668  </div></td><td class=\"c x2e3 y1c4c w1a3 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 513  </div></td></tr><tr><td class=\"c x252 y1c4d w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Participation et int<span class=\"_ _0\"></span>\u00e9ressement </div></td><td class=\"c x2e2 y1c4d w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">5 982  </div></td><td class=\"c x2e3 y1c4d w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">6 299  </div></td></tr><tr><td class=\"c x252 y1c4e w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Paiement fond\u00e9 sur <span class=\"_ _0\"></span>des actions </div></td><td class=\"c x2e2 y1c4e w1a3 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">4 540  </div></td><td class=\"c x2e3 y1c4e w1a3 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">5 060  </div></td></tr><tr><td class=\"c x252 y1c4f w1a0 h235\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Autres charges de p<span class=\"_ _0\"></span>ersonnel </div></td><td class=\"c x2e2 y1c4f w1a3 h235\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">2 092  </div></td><td class=\"c x2e3 y1c4f w1a3 h235\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">1 431  </div></td></tr><tr><td class=\"c x252 y1c50 w1a0 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Total charges de per<span class=\"_ _0\"></span>sonnel et commissions sur vent<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> </div></td><td class=\"c x2e2 y1c50 w1a3 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">99 305  </div></td><td class=\"c x2e3 y1c50 w1a3 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">96 137  </div></td></tr></table>Les <span class=\"_ _16\"></span>charges<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>pers<span class=\"_ _1\"></span>onnel <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>commissions <span class=\"_ _4\"></span>sur <span class=\"_ _16\"></span>ventes <span class=\"_ _16\"></span>o<span class=\"_ _1\"></span>nt <span class=\"_ _16\"></span>repr\u00e9sent\u00e9<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>5<span class=\"_ _b\"></span>0,1% <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>total <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>pro<span class=\"_ _1\"></span>duits <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>i\u00e9s <span class=\"_ _16\"></span>\u00e0<span class=\"_ _245\"> </span>l\u2019activit\u00e9 pour l\u2019exerc<span class=\"_ _1\"></span>ice clos le <span class=\"_ _1\"></span>31 d\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5. Ce ratio \u00e9t<span class=\"_ _1\"></span>ait de 52<span class=\"_ _1\"></span><span class=\"ls5\">,4</span>% pour <span class=\"_ _1\"></span>l\u2019exercice clos le <span class=\"_ _1\"></span>31 d\u00e9cemb<span class=\"_ _1\"></span>re<span class=\"_ _245\"> </span>202<span class=\"ls0\">4.<span class=\"_ _245\"> </span></span>Note 9.<span class=\"ff6\"> <span class=\"_ _bb\"> </span></span>Avantages du personnel<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Principe g\u00e9n\u00e9ral<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _12\"> </span>groupe <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>ontribue <span class=\"_ _12\"> </span>\u00e0 <span class=\"_ _14\"> </span>des <span class=\"_ _12\"> </span>r\u00e9gimes <span class=\"_ _12\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>retraite,<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>soins <span class=\"_ _14\"> </span>m\u00e9dicaux <span class=\"_ _12\"> </span>et <span class=\"_ _14\"> </span>d'indemnit\u00e9s <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>licenciement conform\u00e9ment <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>lois <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ratiques <span class=\"_ _1\"></span>de cha<span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>pays. <span class=\"_ _1\"></span>Ces <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>tations <span class=\"_ _1\"></span>peuvent <span class=\"_ _1\"></span>varier <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>fonction <span class=\"_ _1\"></span>d'une <span class=\"_ _1\"></span>s\u00e9rie<span class=\"_ _1\"></span> de facteurs, notammen<span class=\"_ _1\"></span>t l'anciennet\u00e9, le sal<span class=\"_ _1\"></span>aire et le<span class=\"_ _1\"></span>s v<span class=\"_ _1\"></span>ersements aux r\u00e9gimes g<span class=\"_ _1\"></span>\u00e9n\u00e9raux obligato<span class=\"_ _1\"></span>ires. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Ces r\u00e9gimes peuvent \u00eatre s<span class=\"_ _1\"></span>oit des r\u00e9gimes <span class=\"_ _1\"></span>\u00e0 prestations d\u00e9f<span class=\"_ _1\"></span>inies, soit des r\u00e9gime<span class=\"_ _1\"></span>s \u00e0 cotisations d\u00e9f<span class=\"_ _1\"></span>inies.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>R\u00e9gimes de retrait<span class=\"_ _1\"></span>e \u00e0 prestation<span class=\"_ _1\"></span>s d\u00e9finies <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _1\"></span>r\u00e9gimes <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>prestations <span class=\"_ _b\"></span>d\u00e9finies <span class=\"_ _b\"></span>post\u00e9rieurs <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>l\u2019emploi <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>ernent <span class=\"_ _1\"></span>principa<span class=\"_ _1\"></span>lement <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>salari\u00e9s <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>France. Ces engagements ne so<span class=\"_ _1\"></span>nt pas couverts<span class=\"_ _1\"></span> par des actifs de couvertur<span class=\"_ _1\"></span>e.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>eng<span class=\"_ _1\"></span>agements <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>r\u00e9gimes <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>presta<span class=\"_ _1\"></span>tions <span class=\"_ _b\"></span>d\u00e9f<span class=\"_ _1\"></span>inies <span class=\"_ _16\"></span>post\u00e9rieurs <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019emploi <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt <span class=\"_ _16\"></span>d\u00e9termin\u00e9s <span class=\"_ _b\"></span>annue<span class=\"_ _1\"></span>llement selon la <span class=\"_ _0\"></span>m\u00e9thod<span class=\"_ _1\"></span>e actuarielle dite <span class=\"_ _0\"></span>des unit\u00e9s de cr\u00e9dits projet\u00e9es (\u00ab<span class=\"ff1\"> </span>projected unit credit method<span class=\"ff1\"> </span>\u00bb) qui stipule que <span class=\"_ _f\"> </span>chaque  p\u00e9riode <span class=\"_ _11\"> </span>de  service  donne <span class=\"_ _11\"> </span>l<span class=\"_ _1\"></span>ieu  \u00e0 <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>onstatation  d\u2019une <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>it\u00e9 <span class=\"_ _f\"> </span>de  droit <span class=\"_ _11\"> </span>\u00e0  prestation  et <span class=\"_ _11\"> </span>\u00e9value<span class=\"_ _1\"></span> s\u00e9par\u00e9ment chacune <span class=\"_ _1\"></span>de ces unit\u00e9s pour <span class=\"_ _1\"></span>obtenir l\u2019obligation f<span class=\"_ _1\"></span>inale. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Ces <span class=\"_ _16\"></span>calculs <span class=\"_ _16\"></span>int\u00e8grent<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>hypoth\u00e8s<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>mortalit\u00e9, <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>rotation <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>perso<span class=\"_ _1\"></span>nnel <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>proj<span class=\"_ _1\"></span>ection <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>salair<span class=\"_ _1\"></span>es futurs. La valeur actu<span class=\"_ _1\"></span>elle des engage<span class=\"_ _1\"></span>ments de retrait<span class=\"_ _1\"></span>e est d\u00e9term<span class=\"_ _1\"></span>in\u00e9e par l\u2019actua<span class=\"_ _1\"></span>lisation des d\u00e9caisse<span class=\"_ _1\"></span>ments futurs de tr\u00e9sorerie au taux <span class=\"_ _1\"></span>de rendement d<span class=\"_ _1\"></span>es obligatio<span class=\"_ _1\"></span>ns d\u2019entreprises de premi\u00e8r<span class=\"_ _1\"></span>e cat\u00e9gorie libell\u00e9es d<span class=\"_ _1\"></span>ans la monnaie <span class=\"_ _1\"></span>de p<span class=\"_ _1\"></span>aiement <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la prestat<span class=\"_ _1\"></span>ion et <span class=\"_ _1\"></span>dont l<span class=\"_ _1\"></span>a dur<span class=\"_ _1\"></span>\u00e9e avo<span class=\"_ _1\"></span>isine <span class=\"_ _1\"></span>la dur\u00e9e <span class=\"_ _1\"></span>moyenne <span class=\"_ _1\"></span>estim\u00e9e <span class=\"_ _1\"></span>de l\u2019ob<span class=\"_ _1\"></span>ligation de retraite concern\u00e9<span class=\"_ _1\"></span>e. <span class=\"ff1\"> </span>La charge repr\u00e9sentative du co\u00fbt des services rendus au cours de la p\u00e9riode est ventil\u00e9e par destination, en compte <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>r\u00e9sultat, <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>rubriques<span class=\"_ _1\"></span> <span class=\"_ _b\"></span><span class=\"ff7\">Charges <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ersonnel</span>,<span class=\"ff7\"> <span class=\"_ _b\"></span></span>pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9es <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>note <span class=\"_ _b\"></span>7. <span class=\"_ _1\"></span>Une <span class=\"_ _b\"></span>charge <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eats<span class=\"_ _1\"></span> est  comptabilis\u00e9e  au  com<span class=\"_ _1\"></span>pte  de  r\u00e9sultat  en <span class=\"_ _12\"> </span><span class=\"ff7\">Autres<span class=\"_ _1\"></span>  charges  financi\u00e8res<span class=\"_ _1\"></span></span>  et  corr<span class=\"_ _1\"></span>espond  au  co\u00fbt  de  la d\u00e9sactualisation des<span class=\"_ _1\"></span> engagements de re<span class=\"_ _1\"></span>traite. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _3\"> </span>hypoth\u00e8s<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>calcul <span class=\"_ _3\"> </span>ac<span class=\"_ _1\"></span>tuariel <span class=\"_ _3\"> </span>des<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>engage<span class=\"_ _1\"></span>ments <span class=\"_ _11\"> </span>de <span class=\"_ _3\"> </span>retraite <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _3\"> </span>prestations <span class=\"_ _11\"> </span>d\u00e9finies <span class=\"_ _3\"> </span>comporte<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>des<span class=\"_ _1\"></span> incertitudes qui peuvent af<span class=\"_ _0\"></span>fecter la valeur de<span class=\"_ _0\"></span>s actifs financiers et des <span class=\"_ _0\"></span>obl<span class=\"_ _1\"></span>igations vis<span class=\"_ _1\"></span>-\u00e0-v<span class=\"_ _1\"></span>is des em<span class=\"_ _0\"></span>ploy\u00e9s. Les gains <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>pertes <span class=\"_ _0\"></span>actuariels <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>\u00e9sultant <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ffets <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>changements <span class=\"_ _2\"></span>d\u2019hyp<span class=\"_ _1\"></span>oth\u00e8ses <span class=\"_ _0\"></span>d\u00e9mographiques, <span class=\"_ _0\"></span>d\u2019hypoth\u00e8ses financi\u00e8res <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>variatio<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>taux <span class=\"_ _b\"></span>d\u2019actualisatio<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>port\u00e9s <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>autres <span class=\"_ _b\"></span>\u00e9l\u00e9men<span class=\"_ _1\"></span>ts <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>r\u00e9s<span class=\"_ _1\"></span>ultat <span class=\"_ _1\"></span>global <span class=\"_ _b\"></span>dans<span class=\"_ _1\"></span> la rubrique des <span class=\"ff7\">E<span class=\"_ _1\"></span>l\u00e9ments du r\u00e9sultat g<span class=\"_ _1\"></span>lobal qui ne ser<span class=\"_ _1\"></span>ont pas reclass\u00e9s<span class=\"_ _1\"></span> en r\u00e9sulta<span class=\"_ _1\"></span>t</span>.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>R\u00e9gimes de retrait<span class=\"_ _1\"></span>e \u00e0 cotisations d\u00e9fini<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les c<span class=\"_ _1\"></span>otisations <span class=\"_ _1\"></span>dues <span class=\"_ _b\"></span>au <span class=\"_ _1\"></span>titre <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>r\u00e9g<span class=\"_ _1\"></span>imes <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>cotisations<span class=\"_ _1\"></span> d\u00e9f<span class=\"_ _1\"></span>inies <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mptabilis\u00e9es<span class=\"_ _1\"></span> en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>charges <span class=\"_ _1\"></span>lors<span class=\"_ _1\"></span>qu\u2019elles sont du<span class=\"_ _0\"></span>es. Ces <span class=\"_ _0\"></span>charges<span class=\"_ _1\"></span> sont <span class=\"_ _0\"></span>r\u00e9parties <span class=\"_ _0\"></span>par destination <span class=\"_ _0\"></span>dans les <span class=\"_ _0\"></span>diff\u00e9rentes lignes <span class=\"_ _0\"></span>du compte <span class=\"_ _0\"></span>de r\u00e9sultat, <span class=\"_ _0\"></span>dans les rubriques <span class=\"ff7\">Charg<span class=\"_ _1\"></span>es de pers<span class=\"_ _1\"></span>onnel</span>,<span class=\"ff7\"> </span>pr\u00e9se<span class=\"_ _1\"></span>nt\u00e9es en no<span class=\"_ _1\"></span>te 7. <span class=\"ff1\"> </span>Dans <span class=\"_ _16\"></span>les <span class=\"_ _4\"></span>autres <span class=\"_ _16\"></span>filiales <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _4\"> </span>\u2013 <span class=\"_ _16\"></span>Etats-<span class=\"_ _1\"></span>Unis <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>Allemag<span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>princ<span class=\"_ _1\"></span>ipalement <span class=\"_ _4\"> </span>\u2013 <span class=\"_ _16\"></span>des <span class=\"_ _4\"></span>r\u00e9gimes <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>cot<span class=\"_ _1\"></span>isations d\u00e9finies <span class=\"_ _b\"></span>ont <span class=\"_ _16\"></span>\u00e9t\u00e9 <span class=\"_ _b\"></span>mis <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>place. <span class=\"_ _b\"></span>Le <span class=\"_ _16\"></span>Groupe <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omptabilise <span class=\"_ _16\"></span>en <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>harges <span class=\"_ _b\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>cotisati<span class=\"_ _1\"></span>ons <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>payer <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>orsqu\u2019elles <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ont exigibles, le Groupe n<span class=\"_ _1\"></span>\u2019\u00e9tant pas engag<span class=\"_ _1\"></span>\u00e9 au-<span class=\"_ _1\"></span><span class=\"ls4\">de</span>l\u00e0 des cotisat<span class=\"_ _1\"></span>ions vers\u00e9es.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>9.1 Hypoth\u00e8ses actua<span class=\"_ _1\"></span>rielles<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les hypoth\u00e8ses actuarie<span class=\"_ _1\"></span>lles retenues so<span class=\"_ _1\"></span>nt les suivant<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w38b h365\" id=\"_6ca8c7dd-b706-4436-aba3-6141773a1718\"><tr><td class=\"c x252 y1c51 w1a0 h11\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">Hypoth\u00e8ses </div></td><td class=\"c x2e2 y1c51 w1a3 h11\"><div class=\"t m0 x6f h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e3 y1c51 w1a3 h11\"><div class=\"t m0 x6f h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c52 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Taux d'actualisation </div></td><td class=\"c x2e2 y1c52 w1a3 h229\"><div class=\"t m0 x154 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3,70% </div></td><td class=\"c x2e3 y1c52 w1a3 h229\"><div class=\"t m0 x154 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3,20% </div></td></tr><tr><td class=\"c x252 y1c53 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Taux d'augmentation <span class=\"_ _0\"></span>des salaires </div></td><td class=\"c x2e2 y1c53 w1a3 h1e8\"><div class=\"t m0 x154 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">2,00% </div></td><td class=\"c x2e3 y1c53 w1a3 h1e8\"><div class=\"t m0 x154 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">2,00% </div></td></tr><tr><td class=\"c x252 y1c54 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Table de mortalit\u00e9 h<span class=\"_ _0\"></span>ommes </div></td><td class=\"c x2e2 y1c54 w1a3 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">TH <span class=\"ls5f\">19</span>-<span class=\"ls61\">21</span> </div></td><td class=\"c x2e3 y1c54 w1a3 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">TH 18-<span class=\"ls61\">20</span> </div></td></tr><tr><td class=\"c x252 y1c55 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Table de mortalit\u00e9 femm<span class=\"_ _0\"></span>es </div></td><td class=\"c x2e2 y1c55 w1a3 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">TF 19-<span class=\"ls61\">21</span> </div></td><td class=\"c x2e3 y1c55 w1a3 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">TF 18-<span class=\"ls61\">20</span> </div></td></tr><tr><td class=\"c x252 y1c56 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Taux de turnover </div></td><td class=\"c x2e2 y1c56 w1a3 h1e8\"><div class=\"t m0 x51 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">0% \u00e0 7% </div></td><td class=\"c x2e3 y1c56 w1a3 h1e8\"><div class=\"t m0 x51 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">0% \u00e0 7% </div></td></tr><tr><td class=\"c x252 y1c57 w1a0 h239\"><div class=\"t m0 x75 h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">Mode de d\u00e9part en r<span class=\"_ _0\"></span>etraite </div></td><td class=\"c x2e5 y1c59 w38c h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9part volontaire<span class=\"_ _245\"> </span></div></td><td class=\"c x2e6 y1c59 w38c h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9part volontaire<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x2e7 y1c5a w38d h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">\u00e0 64 ans<span class=\"_ _245\"> </span></div></td><td class=\"c x2e8 y1c5a w38d h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">\u00e0 64 ans<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x252 y1c5b w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Convention collectiv<span class=\"_ _0\"></span>e </div></td><td class=\"c x2e2 y1c5b w1a3 h1e8\"><div class=\"t m0 x83 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">SYNTEC </div></td><td class=\"c x2e3 y1c5b w1a3 h1e8\"><div class=\"t m0 x83 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">SYNTEC </div></td></tr></table>9.2 Evolution de l<span class=\"_ _1\"></span>\u2019engagement<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _4\"> </span>montant <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>engagem<span class=\"_ _1\"></span>ents <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>etraite <span class=\"_ _4\"> </span>s\u2019\u00e9l\u00e8ve<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _11\"> </span>3 <span class=\"_ _4\"></span>021 <span class=\"_ _4\"> </span>milliers <span class=\"_ _3\"> </span>d\u2019euros <span class=\"_ _4\"> </span>pou<span class=\"_ _1\"></span>r <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>salar<span class=\"_ _1\"></span>i\u00e9s <span class=\"_ _4\"> </span>fran\u00e7ais <span class=\"_ _3\"> </span>au <span class=\"_ _3\"> </span>31 d\u00e9cembre <span class=\"_ _12\"> </span>2025. <span class=\"_ _12\"> </span>L<span class=\"_ _0\"></span>\u2019impact<span class=\"_ _1\"></span>  brut <span class=\"_ _14\"> </span>en  r<span class=\"_ _1\"></span>\u00e9sultat  s<span class=\"_ _1\"></span>ur <span class=\"_ _12\"> </span>l\u2019exercice <span class=\"_ _12\"> </span>202<span class=\"_ _1\"></span>5 <span class=\"_ _12\"> </span>es<span class=\"_ _1\"></span>t  u<span class=\"_ _1\"></span>ne  c<span class=\"_ _1\"></span>harge <span class=\"_ _12\"> </span>de <span class=\"_ _14\"> </span>324 <span class=\"_ _12\"> </span>milliers <span class=\"_ _12\"> </span>d\u2019euro<span class=\"_ _1\"></span>s, principalement due <span class=\"_ _1\"></span>au co\u00fbt des serv<span class=\"_ _1\"></span>ices rendus sur l\u2019e<span class=\"_ _1\"></span>xercice de 2<span class=\"_ _b\"></span><span class=\"ls4\">39</span> milliers d\u2019<span class=\"_ _1\"></span>euros.<span class=\"ff1\"> </span><table class=\"s w38e h367\" id=\"_161af622-f42a-4220-974c-bc55fc2d784d\"><tr><td class=\"c x252 y1c5c w1a0 h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1c5c w1a6 h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e4 y1c5c w1a8 h23a\"><div class=\"t m0 x6f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c5d w1a0 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Evolution de l'engagemen<span class=\"_ _0\"></span>t<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c5e w1a0 h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1686 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier  </div></td><td class=\"c x2e2 y1c5e w1a6 h23a\"><div class=\"t m0 x44 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2 651 </div></td><td class=\"c x2e4 y1c5e w1a8 h23a\"><div class=\"t m0 x98 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2 252 </div></td></tr><tr><td class=\"c x252 y1c5f w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt des services ren<span class=\"_ _0\"></span>dus au cours de la p\u00e9riode </div></td><td class=\"c x2e2 y1c5f w1a6 h23a\"><div class=\"t m0 xb3 h228 y1073 ff1 fs2a fc3 sc0 ls0 ws0\">239 </div></td><td class=\"c x2e4 y1c5f w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">206 </div></td></tr><tr><td class=\"c x252 y1c60 w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt des services p<span class=\"_ _0\"></span>ass\u00e9s </div></td><td class=\"c x2e2 y1c60 w1a6 h23a\"><div class=\"t m0 x5b h228 y1073 ff1 fs2a fc3 sc0 ls0 ws0\">- </div></td><td class=\"c x2e4 y1c60 w1a8 h23a\"><div class=\"t m0 x84 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1c61 w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt financier </div></td><td class=\"c x2e2 y1c61 w1a6 h23a\"><div class=\"t m0 xc h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">85<span class=\"ls0\"> </span></div></td><td class=\"c x2e4 y1c61 w1a8 h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">74<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1c62 w1a0 h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Prestations vers\u00e9es </div></td><td class=\"c x2e2 y1c62 w1a6 h23c\"><div class=\"t m0 x5b h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2e4 y1c62 w1a8 h23c\"><div class=\"t m0 x84 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1c63 w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(Gains) / pertes actuar<span class=\"_ _0\"></span>iels </div></td><td class=\"c x2e2 y1c63 w1a6 h23a\"><div class=\"t m0 xc h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">47<span class=\"ls0\"> </span></div></td><td class=\"c x2e4 y1c63 w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td></tr><tr><td class=\"c x252 y1c64 w1a0 h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre </div></td><td class=\"c x2e2 y1c64 w1a6 h23a\"><div class=\"t m0 x44 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 021 </div></td><td class=\"c x2e4 y1c64 w1a8 h23a\"><div class=\"t m0 x98 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2 651 </div></td></tr><tr><td class=\"c x252 y1c65 w1a0 h23d\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Comptabilis\u00e9s en r\u00e9sulta<span class=\"_ _0\"></span>t net<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c66 w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt des services ren<span class=\"_ _0\"></span>dus au cours de la p\u00e9riode </div></td><td class=\"c x2e2 y1c66 w1a6 h23a\"><div class=\"t m0 xb3 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">239 </div></td><td class=\"c x2e4 y1c66 w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">206 </div></td></tr><tr><td class=\"c x252 y1c67 w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt des services p<span class=\"_ _0\"></span>ass\u00e9s </div></td><td class=\"c x2e2 y1c67 w1a6 h23a\"><div class=\"t m0 x5b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2e4 y1c67 w1a8 h23a\"><div class=\"t m0 x84 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1c68 w1a0 h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt financier </div></td><td class=\"c x2e2 y1c68 w1a6 h23c\"><div class=\"t m0 xc h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">85<span class=\"ls0\"> </span></div></td><td class=\"c x2e4 y1c68 w1a8 h23c\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">74<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1c69 w1a0 h23c\"><div class=\"t m0 x75 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">Total charges sur l'exercic<span class=\"_ _0\"></span>e </div></td><td class=\"c x2e2 y1c69 w1a6 h23c\"><div class=\"t m0 xb3 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">324 </div></td><td class=\"c x2e4 y1c69 w1a8 h23c\"><div class=\"t m0 x45 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">280 </div></td></tr><tr><td class=\"c x252 y1c6a w1a0 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Compris dans les au<span class=\"_ _0\"></span>tres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c6b w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(Gains) / Pertes actuarie<span class=\"_ _0\"></span>ls li\u00e9s \u00e0 des ajustements li\u00e9<span class=\"_ _0\"></span>s \u00e0 l'exp\u00e9rience<span class=\"_ _1\"></span> </div></td><td class=\"c x2e2 y1c6b w1a6 h23a\"><div class=\"t m0 xb3 h228 y1073 ff1 fs2a fc3 sc0 ls0 ws0\">283 </div></td><td class=\"c x2e4 y1c6b w1a8 h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">74<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1c6c w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(Gains) / Pertes actuarie<span class=\"_ _0\"></span>ls li\u00e9s \u00e0 des changements d<span class=\"_ _0\"></span>'hypoth\u00e8ses financi\u00e8res<span class=\"_ _1\"></span> </div></td><td class=\"c x2e2 y1c6c w1a6 h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc3 sc0 ls0 ws0\">(236) </div></td><td class=\"c x2e4 y1c6c w1a8 h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">45<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1c6d w1a0 h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Total des (gains) / pertes a<span class=\"_ _0\"></span>ctuariels sur l'exercice </div></td><td class=\"c x2e2 y1c6d w1a6 h23a\"><div class=\"t m0 xc h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">47<span class=\"ls0\"> </span></div></td><td class=\"c x2e4 y1c6d w1a8 h23a\"><div class=\"t m0 x45 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">119 </div></td></tr><tr><td class=\"c x252 y1c6e w1a0 h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Stock de fin de p\u00e9riod<span class=\"_ _0\"></span>e (gains) / pertes actuariels </div></td><td class=\"c x2e2 y1c6e w1a6 h23a\"><div class=\"t m0 x11b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(393) </div></td><td class=\"c x2e4 y1c6e w1a8 h23a\"><div class=\"t m0 x44 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(440) </div></td></tr><tr><td class=\"c x252 y1c6f w1a0 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c70 w1a0 h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Prestations vers\u00e9es </div></td><td class=\"c x2e2 y1c70 w1a6 h23c\"><div class=\"t m0 x5b h228 y109e ff1 fs2a fc3 sc0 ls0 ws0\">- </div></td><td class=\"c x2e4 y1c70 w1a8 h23c\"><div class=\"t m0 x84 h228 y109e ff1 fs2a fc3 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1c71 w1a0 h23e\"><div class=\"t m0 x75 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">Total autres </div></td><td class=\"c x2e2 y1c71 w1a6 h23e\"><div class=\"t m0 x5b h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2e4 y1c71 w1a8 h23e\"><div class=\"t m0 x84 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1c72 w1a0 h23c\"><div class=\"t m0 x75 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">Total variations de l'<span class=\"_ _0\"></span>engagement </div></td><td class=\"c x2e2 y1c72 w1a6 h23c\"><div class=\"t m0 xb3 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">370 </div></td><td class=\"c x2e4 y1c72 w1a8 h23c\"><div class=\"t m0 x45 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">399 </div></td></tr></table>9.3 Sensibilit\u00e9 de<span class=\"_ _1\"></span>s engagements \u00e0 un<span class=\"_ _1\"></span>e variation d<span class=\"_ _1\"></span>u taux d'actuali<span class=\"_ _1\"></span>sation<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w38f h368\" id=\"_171a1d43-af94-4c5f-9335-62fe2d6d52f7\"><tr><td class=\"c x2b9 y1c73 w1a0 h23a\"><div class=\"t m0 x4a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e9 y1c73 w1a6 h23a\"><div class=\"t m0 xbb h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2ea y1c73 w1a8 h23a\"><div class=\"t m0 x1b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x2b9 y1c74 w1a0 h23a\"><div class=\"t m0 x4a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Impact sur le montant d<span class=\"_ _0\"></span>e l'engagement </div></td><td></td><td></td></tr><tr><td class=\"c x2b9 y1c75 w1a0 h23a\"><div class=\"t m0 x4a h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Diminution de 0,25% </div></td><td class=\"c x2e9 y1c75 w1a6 h23a\"><div class=\"t m0 xb3 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">116 </div></td><td class=\"c x2ea y1c75 w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">116 </div></td></tr><tr><td class=\"c x2b9 y1c76 w1a0 h23a\"><div class=\"t m0 x4a h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation de 0,25% </div></td><td class=\"c x2e9 y1c76 w1a6 h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(110) </div></td><td class=\"c x2ea y1c76 w1a8 h23a\"><div class=\"t m0 x44 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(139) </div></td></tr></table>9.4 Flux de tr\u00e9sore<span class=\"_ _1\"></span>rie pr\u00e9visionnels<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w390 h369\" id=\"_4d397324-ad26-4061-9db9-9158e6fa607c\"><tr><td class=\"c x252 y1c77 w1a9 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1c77 w1a6 h23a\"><div class=\"t m0 xbb hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1c77 w1a8 h23a\"><div class=\"t m0 x1b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1c78 w1a9 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Estimation des prest<span class=\"_ _0\"></span>ations \u00e0 payer<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c79 w1a9 h23e\"><div class=\"t m0 x75 h5 y109e ff1 fs2a fc0 sc0 ls0 ws0\">&lt;1 an<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1c79 w1a6 h23e\"><div class=\"t m0 xc h5 y109e ff1 fs2a fc0 sc0 ls5f ws0\">18<span class=\"fs3 ls0\"> </span></div></td><td class=\"c x2e3 y1c79 w1a8 h23e\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1c7a w1a9 h23a\"><div class=\"t m0 x75 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">De 2 \u00e0 5 ans<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1c7a w1a6 h23a\"><div class=\"t m0 xb3 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">283<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1c7a w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">295 </div></td></tr><tr><td class=\"c x252 y1c7b w1a9 h23a\"><div class=\"t m0 x75 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">De 6 \u00e0 10 ans<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1c7b w1a6 h23a\"><div class=\"t m0 xb3 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">726<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1c7b w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">642 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "Principe g\u00e9n\u00e9ral<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _12\"> </span>groupe <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>ontribue <span class=\"_ _12\"> </span>\u00e0 <span class=\"_ _14\"> </span>des <span class=\"_ _12\"> </span>r\u00e9gimes <span class=\"_ _12\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>retraite,<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>soins <span class=\"_ _14\"> </span>m\u00e9dicaux <span class=\"_ _12\"> </span>et <span class=\"_ _14\"> </span>d'indemnit\u00e9s <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>licenciement conform\u00e9ment <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>lois <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ratiques <span class=\"_ _1\"></span>de cha<span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>pays. <span class=\"_ _1\"></span>Ces <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>tations <span class=\"_ _1\"></span>peuvent <span class=\"_ _1\"></span>varier <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>fonction <span class=\"_ _1\"></span>d'une <span class=\"_ _1\"></span>s\u00e9rie<span class=\"_ _1\"></span> de facteurs, notammen<span class=\"_ _1\"></span>t l'anciennet\u00e9, le sal<span class=\"_ _1\"></span>aire et le<span class=\"_ _1\"></span>s v<span class=\"_ _1\"></span>ersements aux r\u00e9gimes g<span class=\"_ _1\"></span>\u00e9n\u00e9raux obligato<span class=\"_ _1\"></span>ires. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Ces r\u00e9gimes peuvent \u00eatre s<span class=\"_ _1\"></span>oit des r\u00e9gimes <span class=\"_ _1\"></span>\u00e0 prestations d\u00e9f<span class=\"_ _1\"></span>inies, soit des r\u00e9gime<span class=\"_ _1\"></span>s \u00e0 cotisations d\u00e9f<span class=\"_ _1\"></span>inies.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>R\u00e9gimes de retrait<span class=\"_ _1\"></span>e \u00e0 prestation<span class=\"_ _1\"></span>s d\u00e9finies <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _1\"></span>r\u00e9gimes <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>prestations <span class=\"_ _b\"></span>d\u00e9finies <span class=\"_ _b\"></span>post\u00e9rieurs <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>l\u2019emploi <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>ernent <span class=\"_ _1\"></span>principa<span class=\"_ _1\"></span>lement <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>salari\u00e9s <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>France. Ces engagements ne so<span class=\"_ _1\"></span>nt pas couverts<span class=\"_ _1\"></span> par des actifs de couvertur<span class=\"_ _1\"></span>e.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>eng<span class=\"_ _1\"></span>agements <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>r\u00e9gimes <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>presta<span class=\"_ _1\"></span>tions <span class=\"_ _b\"></span>d\u00e9f<span class=\"_ _1\"></span>inies <span class=\"_ _16\"></span>post\u00e9rieurs <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019emploi <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt <span class=\"_ _16\"></span>d\u00e9termin\u00e9s <span class=\"_ _b\"></span>annue<span class=\"_ _1\"></span>llement selon la <span class=\"_ _0\"></span>m\u00e9thod<span class=\"_ _1\"></span>e actuarielle dite <span class=\"_ _0\"></span>des unit\u00e9s de cr\u00e9dits projet\u00e9es (\u00ab<span class=\"ff1\"> </span>projected unit credit method<span class=\"ff1\"> </span>\u00bb) qui stipule que <span class=\"_ _f\"> </span>chaque  p\u00e9riode <span class=\"_ _11\"> </span>de  service  donne <span class=\"_ _11\"> </span>l<span class=\"_ _1\"></span>ieu  \u00e0 <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>onstatation  d\u2019une <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>it\u00e9 <span class=\"_ _f\"> </span>de  droit <span class=\"_ _11\"> </span>\u00e0  prestation  et <span class=\"_ _11\"> </span>\u00e9value<span class=\"_ _1\"></span> s\u00e9par\u00e9ment chacune <span class=\"_ _1\"></span>de ces unit\u00e9s pour <span class=\"_ _1\"></span>obtenir l\u2019obligation f<span class=\"_ _1\"></span>inale. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Ces <span class=\"_ _16\"></span>calculs <span class=\"_ _16\"></span>int\u00e8grent<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>hypoth\u00e8s<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>mortalit\u00e9, <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>rotation <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>perso<span class=\"_ _1\"></span>nnel <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>proj<span class=\"_ _1\"></span>ection <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>salair<span class=\"_ _1\"></span>es futurs. La valeur actu<span class=\"_ _1\"></span>elle des engage<span class=\"_ _1\"></span>ments de retrait<span class=\"_ _1\"></span>e est d\u00e9term<span class=\"_ _1\"></span>in\u00e9e par l\u2019actua<span class=\"_ _1\"></span>lisation des d\u00e9caisse<span class=\"_ _1\"></span>ments futurs de tr\u00e9sorerie au taux <span class=\"_ _1\"></span>de rendement d<span class=\"_ _1\"></span>es obligatio<span class=\"_ _1\"></span>ns d\u2019entreprises de premi\u00e8r<span class=\"_ _1\"></span>e cat\u00e9gorie libell\u00e9es d<span class=\"_ _1\"></span>ans la monnaie <span class=\"_ _1\"></span>de p<span class=\"_ _1\"></span>aiement <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la prestat<span class=\"_ _1\"></span>ion et <span class=\"_ _1\"></span>dont l<span class=\"_ _1\"></span>a dur<span class=\"_ _1\"></span>\u00e9e avo<span class=\"_ _1\"></span>isine <span class=\"_ _1\"></span>la dur\u00e9e <span class=\"_ _1\"></span>moyenne <span class=\"_ _1\"></span>estim\u00e9e <span class=\"_ _1\"></span>de l\u2019ob<span class=\"_ _1\"></span>ligation de retraite concern\u00e9<span class=\"_ _1\"></span>e. <span class=\"ff1\"> </span>La charge repr\u00e9sentative du co\u00fbt des services rendus au cours de la p\u00e9riode est ventil\u00e9e par destination, en compte <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>r\u00e9sultat, <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>rubriques<span class=\"_ _1\"></span> <span class=\"_ _b\"></span><span class=\"ff7\">Charges <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ersonnel</span>,<span class=\"ff7\"> <span class=\"_ _b\"></span></span>pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9es <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>note <span class=\"_ _b\"></span>7. <span class=\"_ _1\"></span>Une <span class=\"_ _b\"></span>charge <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eats<span class=\"_ _1\"></span> est  comptabilis\u00e9e  au  com<span class=\"_ _1\"></span>pte  de  r\u00e9sultat  en <span class=\"_ _12\"> </span><span class=\"ff7\">Autres<span class=\"_ _1\"></span>  charges  financi\u00e8res<span class=\"_ _1\"></span></span>  et  corr<span class=\"_ _1\"></span>espond  au  co\u00fbt  de  la d\u00e9sactualisation des<span class=\"_ _1\"></span> engagements de re<span class=\"_ _1\"></span>traite. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _3\"> </span>hypoth\u00e8s<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>calcul <span class=\"_ _3\"> </span>ac<span class=\"_ _1\"></span>tuariel <span class=\"_ _3\"> </span>des<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>engage<span class=\"_ _1\"></span>ments <span class=\"_ _11\"> </span>de <span class=\"_ _3\"> </span>retraite <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _3\"> </span>prestations <span class=\"_ _11\"> </span>d\u00e9finies <span class=\"_ _3\"> </span>comporte<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>des<span class=\"_ _1\"></span> incertitudes qui peuvent af<span class=\"_ _0\"></span>fecter la valeur de<span class=\"_ _0\"></span>s actifs financiers et des <span class=\"_ _0\"></span>obl<span class=\"_ _1\"></span>igations vis<span class=\"_ _1\"></span>-\u00e0-v<span class=\"_ _1\"></span>is des em<span class=\"_ _0\"></span>ploy\u00e9s. Les gains <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>pertes <span class=\"_ _0\"></span>actuariels <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>\u00e9sultant <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ffets <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>changements <span class=\"_ _2\"></span>d\u2019hyp<span class=\"_ _1\"></span>oth\u00e8ses <span class=\"_ _0\"></span>d\u00e9mographiques, <span class=\"_ _0\"></span>d\u2019hypoth\u00e8ses financi\u00e8res <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>variatio<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>taux <span class=\"_ _b\"></span>d\u2019actualisatio<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>port\u00e9s <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>autres <span class=\"_ _b\"></span>\u00e9l\u00e9men<span class=\"_ _1\"></span>ts <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>r\u00e9s<span class=\"_ _1\"></span>ultat <span class=\"_ _1\"></span>global <span class=\"_ _b\"></span>dans<span class=\"_ _1\"></span> la rubrique des <span class=\"ff7\">E<span class=\"_ _1\"></span>l\u00e9ments du r\u00e9sultat g<span class=\"_ _1\"></span>lobal qui ne ser<span class=\"_ _1\"></span>ont pas reclass\u00e9s<span class=\"_ _1\"></span> en r\u00e9sulta<span class=\"_ _1\"></span>t</span>.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>R\u00e9gimes de retrait<span class=\"_ _1\"></span>e \u00e0 cotisations d\u00e9fini<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les c<span class=\"_ _1\"></span>otisations <span class=\"_ _1\"></span>dues <span class=\"_ _b\"></span>au <span class=\"_ _1\"></span>titre <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>r\u00e9g<span class=\"_ _1\"></span>imes <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>cotisations<span class=\"_ _1\"></span> d\u00e9f<span class=\"_ _1\"></span>inies <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mptabilis\u00e9es<span class=\"_ _1\"></span> en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>charges <span class=\"_ _1\"></span>lors<span class=\"_ _1\"></span>qu\u2019elles sont du<span class=\"_ _0\"></span>es. Ces <span class=\"_ _0\"></span>charges<span class=\"_ _1\"></span> sont <span class=\"_ _0\"></span>r\u00e9parties <span class=\"_ _0\"></span>par destination <span class=\"_ _0\"></span>dans les <span class=\"_ _0\"></span>diff\u00e9rentes lignes <span class=\"_ _0\"></span>du compte <span class=\"_ _0\"></span>de r\u00e9sultat, <span class=\"_ _0\"></span>dans les rubriques <span class=\"ff7\">Charg<span class=\"_ _1\"></span>es de pers<span class=\"_ _1\"></span>onnel</span>,<span class=\"ff7\"> </span>pr\u00e9se<span class=\"_ _1\"></span>nt\u00e9es en no<span class=\"_ _1\"></span>te 7. <span class=\"ff1\"> </span>Dans <span class=\"_ _16\"></span>les <span class=\"_ _4\"></span>autres <span class=\"_ _16\"></span>filiales <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _4\"> </span>\u2013 <span class=\"_ _16\"></span>Etats-<span class=\"_ _1\"></span>Unis <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>Allemag<span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>princ<span class=\"_ _1\"></span>ipalement <span class=\"_ _4\"> </span>\u2013 <span class=\"_ _16\"></span>des <span class=\"_ _4\"></span>r\u00e9gimes <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>cot<span class=\"_ _1\"></span>isations d\u00e9finies <span class=\"_ _b\"></span>ont <span class=\"_ _16\"></span>\u00e9t\u00e9 <span class=\"_ _b\"></span>mis <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>place. <span class=\"_ _b\"></span>Le <span class=\"_ _16\"></span>Groupe <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omptabilise <span class=\"_ _16\"></span>en <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>harges <span class=\"_ _b\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>cotisati<span class=\"_ _1\"></span>ons <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>payer <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>orsqu\u2019elles <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ont exigibles, le Groupe n<span class=\"_ _1\"></span>\u2019\u00e9tant pas engag<span class=\"_ _1\"></span>\u00e9 au-<span class=\"_ _1\"></span><span class=\"ls4\">de</span>l\u00e0 des cotisat<span class=\"_ _1\"></span>ions vers\u00e9es.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-664": {
   "value": "R\u00e9gimes de retrait<span class=\"_ _1\"></span>e \u00e0 prestation<span class=\"_ _1\"></span>s d\u00e9finies <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _1\"></span>r\u00e9gimes <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>prestations <span class=\"_ _b\"></span>d\u00e9finies <span class=\"_ _b\"></span>post\u00e9rieurs <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>l\u2019emploi <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>ernent <span class=\"_ _1\"></span>principa<span class=\"_ _1\"></span>lement <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>salari\u00e9s <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>France. Ces engagements ne so<span class=\"_ _1\"></span>nt pas couverts<span class=\"_ _1\"></span> par des actifs de couvertur<span class=\"_ _1\"></span>e.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>eng<span class=\"_ _1\"></span>agements <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>r\u00e9gimes <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>presta<span class=\"_ _1\"></span>tions <span class=\"_ _b\"></span>d\u00e9f<span class=\"_ _1\"></span>inies <span class=\"_ _16\"></span>post\u00e9rieurs <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019emploi <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt <span class=\"_ _16\"></span>d\u00e9termin\u00e9s <span class=\"_ _b\"></span>annue<span class=\"_ _1\"></span>llement selon la <span class=\"_ _0\"></span>m\u00e9thod<span class=\"_ _1\"></span>e actuarielle dite <span class=\"_ _0\"></span>des unit\u00e9s de cr\u00e9dits projet\u00e9es (\u00ab<span class=\"ff1\"> </span>projected unit credit method<span class=\"ff1\"> </span>\u00bb) qui stipule que <span class=\"_ _f\"> </span>chaque  p\u00e9riode <span class=\"_ _11\"> </span>de  service  donne <span class=\"_ _11\"> </span>l<span class=\"_ _1\"></span>ieu  \u00e0 <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>onstatation  d\u2019une <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>it\u00e9 <span class=\"_ _f\"> </span>de  droit <span class=\"_ _11\"> </span>\u00e0  prestation  et <span class=\"_ _11\"> </span>\u00e9value<span class=\"_ _1\"></span> s\u00e9par\u00e9ment chacune <span class=\"_ _1\"></span>de ces unit\u00e9s pour <span class=\"_ _1\"></span>obtenir l\u2019obligation f<span class=\"_ _1\"></span>inale. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Ces <span class=\"_ _16\"></span>calculs <span class=\"_ _16\"></span>int\u00e8grent<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>hypoth\u00e8s<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>mortalit\u00e9, <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>rotation <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>perso<span class=\"_ _1\"></span>nnel <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>proj<span class=\"_ _1\"></span>ection <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>salair<span class=\"_ _1\"></span>es futurs. La valeur actu<span class=\"_ _1\"></span>elle des engage<span class=\"_ _1\"></span>ments de retrait<span class=\"_ _1\"></span>e est d\u00e9term<span class=\"_ _1\"></span>in\u00e9e par l\u2019actua<span class=\"_ _1\"></span>lisation des d\u00e9caisse<span class=\"_ _1\"></span>ments futurs de tr\u00e9sorerie au taux <span class=\"_ _1\"></span>de rendement d<span class=\"_ _1\"></span>es obligatio<span class=\"_ _1\"></span>ns d\u2019entreprises de premi\u00e8r<span class=\"_ _1\"></span>e cat\u00e9gorie libell\u00e9es d<span class=\"_ _1\"></span>ans la monnaie <span class=\"_ _1\"></span>de p<span class=\"_ _1\"></span>aiement <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la prestat<span class=\"_ _1\"></span>ion et <span class=\"_ _1\"></span>dont l<span class=\"_ _1\"></span>a dur<span class=\"_ _1\"></span>\u00e9e avo<span class=\"_ _1\"></span>isine <span class=\"_ _1\"></span>la dur\u00e9e <span class=\"_ _1\"></span>moyenne <span class=\"_ _1\"></span>estim\u00e9e <span class=\"_ _1\"></span>de l\u2019ob<span class=\"_ _1\"></span>ligation de retraite concern\u00e9<span class=\"_ _1\"></span>e. <span class=\"ff1\"> </span>La charge repr\u00e9sentative du co\u00fbt des services rendus au cours de la p\u00e9riode est ventil\u00e9e par destination, en compte <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>r\u00e9sultat, <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>rubriques<span class=\"_ _1\"></span> <span class=\"_ _b\"></span><span class=\"ff7\">Charges <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ersonnel</span>,<span class=\"ff7\"> <span class=\"_ _b\"></span></span>pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9es <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>note <span class=\"_ _b\"></span>7. <span class=\"_ _1\"></span>Une <span class=\"_ _b\"></span>charge <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eats<span class=\"_ _1\"></span> est  comptabilis\u00e9e  au  com<span class=\"_ _1\"></span>pte  de  r\u00e9sultat  en <span class=\"_ _12\"> </span><span class=\"ff7\">Autres<span class=\"_ _1\"></span>  charges  financi\u00e8res<span class=\"_ _1\"></span></span>  et  corr<span class=\"_ _1\"></span>espond  au  co\u00fbt  de  la d\u00e9sactualisation des<span class=\"_ _1\"></span> engagements de re<span class=\"_ _1\"></span>traite. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _3\"> </span>hypoth\u00e8s<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>calcul <span class=\"_ _3\"> </span>ac<span class=\"_ _1\"></span>tuariel <span class=\"_ _3\"> </span>des<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>engage<span class=\"_ _1\"></span>ments <span class=\"_ _11\"> </span>de <span class=\"_ _3\"> </span>retraite <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _3\"> </span>prestations <span class=\"_ _11\"> </span>d\u00e9finies <span class=\"_ _3\"> </span>comporte<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>des<span class=\"_ _1\"></span> incertitudes qui peuvent af<span class=\"_ _0\"></span>fecter la valeur de<span class=\"_ _0\"></span>s actifs financiers et des <span class=\"_ _0\"></span>obl<span class=\"_ _1\"></span>igations vis<span class=\"_ _1\"></span>-\u00e0-v<span class=\"_ _1\"></span>is des em<span class=\"_ _0\"></span>ploy\u00e9s. Les gains <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>pertes <span class=\"_ _0\"></span>actuariels <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>\u00e9sultant <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ffets <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>changements <span class=\"_ _2\"></span>d\u2019hyp<span class=\"_ _1\"></span>oth\u00e8ses <span class=\"_ _0\"></span>d\u00e9mographiques, <span class=\"_ _0\"></span>d\u2019hypoth\u00e8ses financi\u00e8res <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>variatio<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>taux <span class=\"_ _b\"></span>d\u2019actualisatio<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>port\u00e9s <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>autres <span class=\"_ _b\"></span>\u00e9l\u00e9men<span class=\"_ _1\"></span>ts <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>r\u00e9s<span class=\"_ _1\"></span>ultat <span class=\"_ _1\"></span>global <span class=\"_ _b\"></span>dans<span class=\"_ _1\"></span> la rubrique des <span class=\"ff7\">E<span class=\"_ _1\"></span>l\u00e9ments du r\u00e9sultat g<span class=\"_ _1\"></span>lobal qui ne ser<span class=\"_ _1\"></span>ont pas reclass\u00e9s<span class=\"_ _1\"></span> en r\u00e9sulta<span class=\"_ _1\"></span>t</span>.<span class=\"_ _1\"></span><span class=\"ff1\"> </span><div class=\"c w2 h0 gs1a4\"><div class=\"t m0 x2 ha y45b ff2 fs0 fc0 sc0 ls0 ws0\">9.1 Hypoth\u00e8ses actua<span class=\"_ _1\"></span>rielles<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 x2 h2 ya2a ff4 fs0 fc0 sc0 ls0 ws0\">Les hypoth\u00e8ses actuarie<span class=\"_ _1\"></span>lles retenues so<span class=\"_ _1\"></span>nt les suivant<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span></div></div><div class=\"gs1a5\"><table class=\"s w38b h365\" id=\"_6ca8c7dd-b706-4436-aba3-6141773a1718\"><tr><td class=\"c x252 y1c51 w1a0 h11\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">Hypoth\u00e8ses </div></td><td class=\"c x2e2 y1c51 w1a3 h11\"><div class=\"t m0 x6f h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e3 y1c51 w1a3 h11\"><div class=\"t m0 x6f h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c52 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Taux d'actualisation </div></td><td class=\"c x2e2 y1c52 w1a3 h229\"><div class=\"t m0 x154 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3,70% </div></td><td class=\"c x2e3 y1c52 w1a3 h229\"><div class=\"t m0 x154 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3,20% </div></td></tr><tr><td class=\"c x252 y1c53 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Taux d'augmentation <span class=\"_ _0\"></span>des salaires </div></td><td class=\"c x2e2 y1c53 w1a3 h1e8\"><div class=\"t m0 x154 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">2,00% </div></td><td class=\"c x2e3 y1c53 w1a3 h1e8\"><div class=\"t m0 x154 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">2,00% </div></td></tr><tr><td class=\"c x252 y1c54 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Table de mortalit\u00e9 h<span class=\"_ _0\"></span>ommes </div></td><td class=\"c x2e2 y1c54 w1a3 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">TH <span class=\"ls5f\">19</span>-<span class=\"ls61\">21</span> </div></td><td class=\"c x2e3 y1c54 w1a3 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">TH 18-<span class=\"ls61\">20</span> </div></td></tr><tr><td class=\"c x252 y1c55 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Table de mortalit\u00e9 femm<span class=\"_ _0\"></span>es </div></td><td class=\"c x2e2 y1c55 w1a3 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">TF 19-<span class=\"ls61\">21</span> </div></td><td class=\"c x2e3 y1c55 w1a3 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">TF 18-<span class=\"ls61\">20</span> </div></td></tr><tr><td class=\"c x252 y1c56 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Taux de turnover </div></td><td class=\"c x2e2 y1c56 w1a3 h1e8\"><div class=\"t m0 x51 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">0% \u00e0 7% </div></td><td class=\"c x2e3 y1c56 w1a3 h1e8\"><div class=\"t m0 x51 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">0% \u00e0 7% </div></td></tr><tr><td class=\"c x252 y1c57 w1a0 h239\"><div class=\"t m0 x75 h228 y1681 ff1 fs2a fc0 sc0 ls0 ws0\">Mode de d\u00e9part en r<span class=\"_ _0\"></span>etraite </div></td><td class=\"c x2e5 y1c59 w38c h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9part volontaire<span class=\"_ _245\"> </span></div></td><td class=\"c x2e6 y1c59 w38c h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9part volontaire<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x2e7 y1c5a w38d h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">\u00e0 64 ans<span class=\"_ _245\"> </span></div></td><td class=\"c x2e8 y1c5a w38d h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">\u00e0 64 ans<span class=\"_ _245\"> </span></div></td></tr><tr><td class=\"c x252 y1c5b w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Convention collectiv<span class=\"_ _0\"></span>e </div></td><td class=\"c x2e2 y1c5b w1a3 h1e8\"><div class=\"t m0 x83 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">SYNTEC </div></td><td class=\"c x2e3 y1c5b w1a3 h1e8\"><div class=\"t m0 x83 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">SYNTEC </div></td></tr></table></div>9.2 Evolution de l<span class=\"_ _1\"></span>\u2019engagement<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _4\"> </span>montant <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>engagem<span class=\"_ _1\"></span>ents <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>etraite <span class=\"_ _4\"> </span>s\u2019\u00e9l\u00e8ve<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _11\"> </span>3 <span class=\"_ _4\"></span>021 <span class=\"_ _4\"> </span>milliers <span class=\"_ _3\"> </span>d\u2019euros <span class=\"_ _4\"> </span>pou<span class=\"_ _1\"></span>r <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>salar<span class=\"_ _1\"></span>i\u00e9s <span class=\"_ _4\"> </span>fran\u00e7ais <span class=\"_ _3\"> </span>au <span class=\"_ _3\"> </span>31 d\u00e9cembre <span class=\"_ _12\"> </span>2025. <span class=\"_ _12\"> </span>L<span class=\"_ _0\"></span>\u2019impact<span class=\"_ _1\"></span>  brut <span class=\"_ _14\"> </span>en  r<span class=\"_ _1\"></span>\u00e9sultat  s<span class=\"_ _1\"></span>ur <span class=\"_ _12\"> </span>l\u2019exercice <span class=\"_ _12\"> </span>202<span class=\"_ _1\"></span>5 <span class=\"_ _12\"> </span>es<span class=\"_ _1\"></span>t  u<span class=\"_ _1\"></span>ne  c<span class=\"_ _1\"></span>harge <span class=\"_ _12\"> </span>de <span class=\"_ _14\"> </span>324 <span class=\"_ _12\"> </span>milliers <span class=\"_ _12\"> </span>d\u2019euro<span class=\"_ _1\"></span>s, principalement due <span class=\"_ _1\"></span>au co\u00fbt des serv<span class=\"_ _1\"></span>ices rendus sur l\u2019e<span class=\"_ _1\"></span>xercice de 2<span class=\"_ _b\"></span><span class=\"ls4\">39</span> milliers d\u2019<span class=\"_ _1\"></span>euros.<span class=\"ff1\"> </span><table class=\"s w38e h367\" id=\"_161af622-f42a-4220-974c-bc55fc2d784d\"><tr><td class=\"c x252 y1c5c w1a0 h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1c5c w1a6 h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x2e4 y1c5c w1a8 h23a\"><div class=\"t m0 x6f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1c5d w1a0 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Evolution de l'engagemen<span class=\"_ _0\"></span>t<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c5e w1a0 h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1686 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier  </div></td><td class=\"c x2e2 y1c5e w1a6 h23a\"><div class=\"t m0 x44 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2 651 </div></td><td class=\"c x2e4 y1c5e w1a8 h23a\"><div class=\"t m0 x98 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2 252 </div></td></tr><tr><td class=\"c x252 y1c5f w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt des services ren<span class=\"_ _0\"></span>dus au cours de la p\u00e9riode </div></td><td class=\"c x2e2 y1c5f w1a6 h23a\"><div class=\"t m0 xb3 h228 y1073 ff1 fs2a fc3 sc0 ls0 ws0\">239 </div></td><td class=\"c x2e4 y1c5f w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">206 </div></td></tr><tr><td class=\"c x252 y1c60 w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt des services p<span class=\"_ _0\"></span>ass\u00e9s </div></td><td class=\"c x2e2 y1c60 w1a6 h23a\"><div class=\"t m0 x5b h228 y1073 ff1 fs2a fc3 sc0 ls0 ws0\">- </div></td><td class=\"c x2e4 y1c60 w1a8 h23a\"><div class=\"t m0 x84 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1c61 w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt financier </div></td><td class=\"c x2e2 y1c61 w1a6 h23a\"><div class=\"t m0 xc h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">85<span class=\"ls0\"> </span></div></td><td class=\"c x2e4 y1c61 w1a8 h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">74<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1c62 w1a0 h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Prestations vers\u00e9es </div></td><td class=\"c x2e2 y1c62 w1a6 h23c\"><div class=\"t m0 x5b h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2e4 y1c62 w1a8 h23c\"><div class=\"t m0 x84 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1c63 w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(Gains) / pertes actuar<span class=\"_ _0\"></span>iels </div></td><td class=\"c x2e2 y1c63 w1a6 h23a\"><div class=\"t m0 xc h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">47<span class=\"ls0\"> </span></div></td><td class=\"c x2e4 y1c63 w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td></tr><tr><td class=\"c x252 y1c64 w1a0 h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre </div></td><td class=\"c x2e2 y1c64 w1a6 h23a\"><div class=\"t m0 x44 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 021 </div></td><td class=\"c x2e4 y1c64 w1a8 h23a\"><div class=\"t m0 x98 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2 651 </div></td></tr><tr><td class=\"c x252 y1c65 w1a0 h23d\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Comptabilis\u00e9s en r\u00e9sulta<span class=\"_ _0\"></span>t net<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c66 w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt des services ren<span class=\"_ _0\"></span>dus au cours de la p\u00e9riode </div></td><td class=\"c x2e2 y1c66 w1a6 h23a\"><div class=\"t m0 xb3 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">239 </div></td><td class=\"c x2e4 y1c66 w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">206 </div></td></tr><tr><td class=\"c x252 y1c67 w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt des services p<span class=\"_ _0\"></span>ass\u00e9s </div></td><td class=\"c x2e2 y1c67 w1a6 h23a\"><div class=\"t m0 x5b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2e4 y1c67 w1a8 h23a\"><div class=\"t m0 x84 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1c68 w1a0 h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbt financier </div></td><td class=\"c x2e2 y1c68 w1a6 h23c\"><div class=\"t m0 xc h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">85<span class=\"ls0\"> </span></div></td><td class=\"c x2e4 y1c68 w1a8 h23c\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">74<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1c69 w1a0 h23c\"><div class=\"t m0 x75 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">Total charges sur l'exercic<span class=\"_ _0\"></span>e </div></td><td class=\"c x2e2 y1c69 w1a6 h23c\"><div class=\"t m0 xb3 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">324 </div></td><td class=\"c x2e4 y1c69 w1a8 h23c\"><div class=\"t m0 x45 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">280 </div></td></tr><tr><td class=\"c x252 y1c6a w1a0 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Compris dans les au<span class=\"_ _0\"></span>tres \u00e9l\u00e9ments du r\u00e9sultat global<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c6b w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(Gains) / Pertes actuarie<span class=\"_ _0\"></span>ls li\u00e9s \u00e0 des ajustements li\u00e9<span class=\"_ _0\"></span>s \u00e0 l'exp\u00e9rience<span class=\"_ _1\"></span> </div></td><td class=\"c x2e2 y1c6b w1a6 h23a\"><div class=\"t m0 xb3 h228 y1073 ff1 fs2a fc3 sc0 ls0 ws0\">283 </div></td><td class=\"c x2e4 y1c6b w1a8 h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">74<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1c6c w1a0 h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(Gains) / Pertes actuarie<span class=\"_ _0\"></span>ls li\u00e9s \u00e0 des changements d<span class=\"_ _0\"></span>'hypoth\u00e8ses financi\u00e8res<span class=\"_ _1\"></span> </div></td><td class=\"c x2e2 y1c6c w1a6 h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc3 sc0 ls0 ws0\">(236) </div></td><td class=\"c x2e4 y1c6c w1a8 h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">45<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1c6d w1a0 h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Total des (gains) / pertes a<span class=\"_ _0\"></span>ctuariels sur l'exercice </div></td><td class=\"c x2e2 y1c6d w1a6 h23a\"><div class=\"t m0 xc h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">47<span class=\"ls0\"> </span></div></td><td class=\"c x2e4 y1c6d w1a8 h23a\"><div class=\"t m0 x45 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">119 </div></td></tr><tr><td class=\"c x252 y1c6e w1a0 h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Stock de fin de p\u00e9riod<span class=\"_ _0\"></span>e (gains) / pertes actuariels </div></td><td class=\"c x2e2 y1c6e w1a6 h23a\"><div class=\"t m0 x11b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(393) </div></td><td class=\"c x2e4 y1c6e w1a8 h23a\"><div class=\"t m0 x44 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(440) </div></td></tr><tr><td class=\"c x252 y1c6f w1a0 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c70 w1a0 h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Prestations vers\u00e9es </div></td><td class=\"c x2e2 y1c70 w1a6 h23c\"><div class=\"t m0 x5b h228 y109e ff1 fs2a fc3 sc0 ls0 ws0\">- </div></td><td class=\"c x2e4 y1c70 w1a8 h23c\"><div class=\"t m0 x84 h228 y109e ff1 fs2a fc3 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1c71 w1a0 h23e\"><div class=\"t m0 x75 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">Total autres </div></td><td class=\"c x2e2 y1c71 w1a6 h23e\"><div class=\"t m0 x5b h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2e4 y1c71 w1a8 h23e\"><div class=\"t m0 x84 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1c72 w1a0 h23c\"><div class=\"t m0 x75 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">Total variations de l'<span class=\"_ _0\"></span>engagement </div></td><td class=\"c x2e2 y1c72 w1a6 h23c\"><div class=\"t m0 xb3 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">370 </div></td><td class=\"c x2e4 y1c72 w1a8 h23c\"><div class=\"t m0 x45 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">399 </div></td></tr></table>9.3 Sensibilit\u00e9 de<span class=\"_ _1\"></span>s engagements \u00e0 un<span class=\"_ _1\"></span>e variation d<span class=\"_ _1\"></span>u taux d'actuali<span class=\"_ _1\"></span>sation<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w38f h368\" id=\"_171a1d43-af94-4c5f-9335-62fe2d6d52f7\"><tr><td class=\"c x2b9 y1c73 w1a0 h23a\"><div class=\"t m0 x4a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e9 y1c73 w1a6 h23a\"><div class=\"t m0 xbb h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2ea y1c73 w1a8 h23a\"><div class=\"t m0 x1b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x2b9 y1c74 w1a0 h23a\"><div class=\"t m0 x4a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Impact sur le montant d<span class=\"_ _0\"></span>e l'engagement </div></td><td></td><td></td></tr><tr><td class=\"c x2b9 y1c75 w1a0 h23a\"><div class=\"t m0 x4a h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Diminution de 0,25% </div></td><td class=\"c x2e9 y1c75 w1a6 h23a\"><div class=\"t m0 xb3 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">116 </div></td><td class=\"c x2ea y1c75 w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">116 </div></td></tr><tr><td class=\"c x2b9 y1c76 w1a0 h23a\"><div class=\"t m0 x4a h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation de 0,25% </div></td><td class=\"c x2e9 y1c76 w1a6 h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(110) </div></td><td class=\"c x2ea y1c76 w1a8 h23a\"><div class=\"t m0 x44 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(139) </div></td></tr></table>9.4 Flux de tr\u00e9sore<span class=\"_ _1\"></span>rie pr\u00e9visionnels<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w390 h369\" id=\"_4d397324-ad26-4061-9db9-9158e6fa607c\"><tr><td class=\"c x252 y1c77 w1a9 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1c77 w1a6 h23a\"><div class=\"t m0 xbb hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1c77 w1a8 h23a\"><div class=\"t m0 x1b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1c78 w1a9 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Estimation des prest<span class=\"_ _0\"></span>ations \u00e0 payer<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1c79 w1a9 h23e\"><div class=\"t m0 x75 h5 y109e ff1 fs2a fc0 sc0 ls0 ws0\">&lt;1 an<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1c79 w1a6 h23e\"><div class=\"t m0 xc h5 y109e ff1 fs2a fc0 sc0 ls5f ws0\">18<span class=\"fs3 ls0\"> </span></div></td><td class=\"c x2e3 y1c79 w1a8 h23e\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1c7a w1a9 h23a\"><div class=\"t m0 x75 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">De 2 \u00e0 5 ans<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1c7a w1a6 h23a\"><div class=\"t m0 xb3 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">283<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1c7a w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">295 </div></td></tr><tr><td class=\"c x252 y1c7b w1a9 h23a\"><div class=\"t m0 x75 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">De 6 \u00e0 10 ans<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1c7b w1a6 h23a\"><div class=\"t m0 xb3 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">726<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1c7b w1a8 h23a\"><div class=\"t m0 x45 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">642 </div></td></tr></table>Les <span class=\"_ _2\"></span>prov<span class=\"_ _1\"></span>isions <span class=\"_ _0\"></span>sont <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>omptabilis\u00e9es <span class=\"_ _0\"></span>lorsque <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>une obligation <span class=\"_ _0\"></span>pr\u00e9sente, <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _1\"></span>sultant <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _2\"></span>fa<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>\u00e9n\u00e9rateur<span class=\"_ _245\"> </span>pass\u00e9, <span class=\"_ _16\"></span>qui <span class=\"_ _16\"></span>entra\u00eenera <span class=\"_ _16\"></span>pr<span class=\"_ _1\"></span>obablement <span class=\"_ _16\"></span>une<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>sortie <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>ress<span class=\"_ _1\"></span>ources <span class=\"_ _16\"></span>pouvant <span class=\"_ _16\"></span>\u00eatre <span class=\"_ _16\"></span>es<span class=\"_ _1\"></span>tim\u00e9e <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>mani\u00e8re <span class=\"_ _16\"></span>fia<span class=\"_ _1\"></span>ble. <span class=\"_ _16\"></span>Le<span class=\"_ _245\"> </span>montant comptabilis\u00e9 <span class=\"_ _0\"></span>en provision <span class=\"_ _0\"></span>doit \u00eatre <span class=\"_ _0\"></span>la meilleure esti<span class=\"_ _0\"></span>matio<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>d\u00e9pense n\u00e9cessaire <span class=\"_ _0\"></span>\u00e0 l\u2019exti<span class=\"_ _1\"></span>nction de<span class=\"_ _245\"> </span>l\u2019obligation pr\u00e9sente \u00e0 l<span class=\"_ _0\"></span>a date de la <span class=\"_ _0\"></span>cl\u00f4ture. Elle est actualis\u00e9e lorsque <span class=\"_ _0\"></span>l\u2019effet est <span class=\"_ _0\"></span>si<span class=\"_ _1\"></span>gnificatif et <span class=\"_ _0\"></span>que l\u2019\u00e9ch\u00e9ance<span class=\"_ _245\"> </span>est sup\u00e9rieure \u00e0 un an.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "R\u00e9gimes de retrait<span class=\"_ _1\"></span>e \u00e0 prestation<span class=\"_ _1\"></span>s d\u00e9finies <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _1\"></span>r\u00e9gimes <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>prestations <span class=\"_ _b\"></span>d\u00e9finies <span class=\"_ _b\"></span>post\u00e9rieurs <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>l\u2019emploi <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>ernent <span class=\"_ _1\"></span>principa<span class=\"_ _1\"></span>lement <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>salari\u00e9s <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>France. Ces engagements ne so<span class=\"_ _1\"></span>nt pas couverts<span class=\"_ _1\"></span> par des actifs de couvertur<span class=\"_ _1\"></span>e.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>eng<span class=\"_ _1\"></span>agements <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>r\u00e9gimes <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>presta<span class=\"_ _1\"></span>tions <span class=\"_ _b\"></span>d\u00e9f<span class=\"_ _1\"></span>inies <span class=\"_ _16\"></span>post\u00e9rieurs <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019emploi <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt <span class=\"_ _16\"></span>d\u00e9termin\u00e9s <span class=\"_ _b\"></span>annue<span class=\"_ _1\"></span>llement selon la <span class=\"_ _0\"></span>m\u00e9thod<span class=\"_ _1\"></span>e actuarielle dite <span class=\"_ _0\"></span>des unit\u00e9s de cr\u00e9dits projet\u00e9es (\u00ab<span class=\"ff1\"> </span>projected unit credit method<span class=\"ff1\"> </span>\u00bb) qui stipule que <span class=\"_ _f\"> </span>chaque  p\u00e9riode <span class=\"_ _11\"> </span>de  service  donne <span class=\"_ _11\"> </span>l<span class=\"_ _1\"></span>ieu  \u00e0 <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>onstatation  d\u2019une <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>it\u00e9 <span class=\"_ _f\"> </span>de  droit <span class=\"_ _11\"> </span>\u00e0  prestation  et <span class=\"_ _11\"> </span>\u00e9value<span class=\"_ _1\"></span> s\u00e9par\u00e9ment chacune <span class=\"_ _1\"></span>de ces unit\u00e9s pour <span class=\"_ _1\"></span>obtenir l\u2019obligation f<span class=\"_ _1\"></span>inale. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Ces <span class=\"_ _16\"></span>calculs <span class=\"_ _16\"></span>int\u00e8grent<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>hypoth\u00e8s<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>mortalit\u00e9, <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>rotation <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>perso<span class=\"_ _1\"></span>nnel <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>proj<span class=\"_ _1\"></span>ection <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>salair<span class=\"_ _1\"></span>es futurs. La valeur actu<span class=\"_ _1\"></span>elle des engage<span class=\"_ _1\"></span>ments de retrait<span class=\"_ _1\"></span>e est d\u00e9term<span class=\"_ _1\"></span>in\u00e9e par l\u2019actua<span class=\"_ _1\"></span>lisation des d\u00e9caisse<span class=\"_ _1\"></span>ments futurs de tr\u00e9sorerie au taux <span class=\"_ _1\"></span>de rendement d<span class=\"_ _1\"></span>es obligatio<span class=\"_ _1\"></span>ns d\u2019entreprises de premi\u00e8r<span class=\"_ _1\"></span>e cat\u00e9gorie libell\u00e9es d<span class=\"_ _1\"></span>ans la monnaie <span class=\"_ _1\"></span>de p<span class=\"_ _1\"></span>aiement <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la prestat<span class=\"_ _1\"></span>ion et <span class=\"_ _1\"></span>dont l<span class=\"_ _1\"></span>a dur<span class=\"_ _1\"></span>\u00e9e avo<span class=\"_ _1\"></span>isine <span class=\"_ _1\"></span>la dur\u00e9e <span class=\"_ _1\"></span>moyenne <span class=\"_ _1\"></span>estim\u00e9e <span class=\"_ _1\"></span>de l\u2019ob<span class=\"_ _1\"></span>ligation de retraite concern\u00e9<span class=\"_ _1\"></span>e. <span class=\"ff1\"> </span>La charge repr\u00e9sentative du co\u00fbt des services rendus au cours de la p\u00e9riode est ventil\u00e9e par destination, en compte <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>r\u00e9sultat, <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>rubriques<span class=\"_ _1\"></span> <span class=\"_ _b\"></span><span class=\"ff7\">Charges <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ersonnel</span>,<span class=\"ff7\"> <span class=\"_ _b\"></span></span>pr\u00e9s<span class=\"_ _1\"></span>ent\u00e9es <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>note <span class=\"_ _b\"></span>7. <span class=\"_ _1\"></span>Une <span class=\"_ _b\"></span>charge <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eats<span class=\"_ _1\"></span> est  comptabilis\u00e9e  au  com<span class=\"_ _1\"></span>pte  de  r\u00e9sultat  en <span class=\"_ _12\"> </span><span class=\"ff7\">Autres<span class=\"_ _1\"></span>  charges  financi\u00e8res<span class=\"_ _1\"></span></span>  et  corr<span class=\"_ _1\"></span>espond  au  co\u00fbt  de  la d\u00e9sactualisation des<span class=\"_ _1\"></span> engagements de re<span class=\"_ _1\"></span>traite. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _3\"> </span>hypoth\u00e8s<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>calcul <span class=\"_ _3\"> </span>ac<span class=\"_ _1\"></span>tuariel <span class=\"_ _3\"> </span>des<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>engage<span class=\"_ _1\"></span>ments <span class=\"_ _11\"> </span>de <span class=\"_ _3\"> </span>retraite <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _3\"> </span>prestations <span class=\"_ _11\"> </span>d\u00e9finies <span class=\"_ _3\"> </span>comporte<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>des<span class=\"_ _1\"></span> incertitudes qui peuvent af<span class=\"_ _0\"></span>fecter la valeur de<span class=\"_ _0\"></span>s actifs financiers et des <span class=\"_ _0\"></span>obl<span class=\"_ _1\"></span>igations vis<span class=\"_ _1\"></span>-\u00e0-v<span class=\"_ _1\"></span>is des em<span class=\"_ _0\"></span>ploy\u00e9s. Les gains <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>pertes <span class=\"_ _0\"></span>actuariels <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>\u00e9sultant <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ffets <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>changements <span class=\"_ _2\"></span>d\u2019hyp<span class=\"_ _1\"></span>oth\u00e8ses <span class=\"_ _0\"></span>d\u00e9mographiques, <span class=\"_ _0\"></span>d\u2019hypoth\u00e8ses financi\u00e8res <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>variatio<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>taux <span class=\"_ _b\"></span>d\u2019actualisatio<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>port\u00e9s <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>autres <span class=\"_ _b\"></span>\u00e9l\u00e9men<span class=\"_ _1\"></span>ts <span class=\"_ _b\"></span>du <span class=\"_ _1\"></span>r\u00e9s<span class=\"_ _1\"></span>ultat <span class=\"_ _1\"></span>global <span class=\"_ _b\"></span>dans<span class=\"_ _1\"></span> la rubrique des <span class=\"ff7\">E<span class=\"_ _1\"></span>l\u00e9ments du r\u00e9sultat g<span class=\"_ _1\"></span>lobal qui ne ser<span class=\"_ _1\"></span>ont pas reclass\u00e9s<span class=\"_ _1\"></span> en r\u00e9sulta<span class=\"_ _1\"></span>t</span>.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Principes comptables<span class=\"_ _245\"> </span>Les <span class=\"_ _2\"></span>prov<span class=\"_ _1\"></span>isions <span class=\"_ _0\"></span>sont <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>omptabilis\u00e9es <span class=\"_ _0\"></span>lorsque <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>une obligation <span class=\"_ _0\"></span>pr\u00e9sente, <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _1\"></span>sultant <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _2\"></span>fa<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>\u00e9n\u00e9rateur<span class=\"_ _245\"> </span>pass\u00e9, <span class=\"_ _16\"></span>qui <span class=\"_ _16\"></span>entra\u00eenera <span class=\"_ _16\"></span>pr<span class=\"_ _1\"></span>obablement <span class=\"_ _16\"></span>une<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>sortie <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>ress<span class=\"_ _1\"></span>ources <span class=\"_ _16\"></span>pouvant <span class=\"_ _16\"></span>\u00eatre <span class=\"_ _16\"></span>es<span class=\"_ _1\"></span>tim\u00e9e <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>mani\u00e8re <span class=\"_ _16\"></span>fia<span class=\"_ _1\"></span>ble. <span class=\"_ _16\"></span>Le<span class=\"_ _245\"> </span>montant comptabilis\u00e9 <span class=\"_ _0\"></span>en provision <span class=\"_ _0\"></span>doit \u00eatre <span class=\"_ _0\"></span>la meilleure esti<span class=\"_ _0\"></span>matio<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>d\u00e9pense n\u00e9cessaire <span class=\"_ _0\"></span>\u00e0 l\u2019exti<span class=\"_ _1\"></span>nction de<span class=\"_ _245\"> </span>l\u2019obligation pr\u00e9sente \u00e0 l<span class=\"_ _0\"></span>a date de la <span class=\"_ _0\"></span>cl\u00f4ture. Elle est actualis\u00e9e lorsque <span class=\"_ _0\"></span>l\u2019effet est <span class=\"_ _0\"></span>si<span class=\"_ _1\"></span>gnificatif et <span class=\"_ _0\"></span>que l\u2019\u00e9ch\u00e9ance<span class=\"_ _245\"> </span>est sup\u00e9rieure \u00e0 un an.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "Principes comptables<span class=\"_ _245\"> </span>Les actions gratuites sont \u00e9valu\u00e9es \u00e0 leur juste valeur \u00e0 la date d\u2019attribution, laquelle est comptabilis\u00e9e dans<span class=\"_ _245\"> </span>le <span class=\"_ _1\"></span>compte <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>r\u00e9sultat <span class=\"_ _b\"></span>avec <span class=\"_ _b\"></span>une <span class=\"_ _1\"></span>aug<span class=\"_ _1\"></span>mentation <span class=\"_ _1\"></span>corr<span class=\"_ _1\"></span>espondante <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>capitaux <span class=\"_ _b\"></span>propre<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>amort<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>lin\u00e9a<span class=\"_ _1\"></span>irement<span class=\"_ _245\"> </span>sur la p\u00e9riode d'acqu<span class=\"_ _1\"></span>isition des droits.<span class=\"_ _245\"> </span>Leur juste <span class=\"_ _1\"></span>valeur <span class=\"_ _1\"></span>est d<span class=\"_ _1\"></span>\u00e9termin\u00e9e sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>du co<span class=\"_ _1\"></span>urs de <span class=\"_ _1\"></span>bourse <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l\u2019action \u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>date d\u2019attri<span class=\"_ _1\"></span>bution actua<span class=\"_ _1\"></span>lis\u00e9e<span class=\"_ _245\"> </span>diminu\u00e9 de l\u2019hypoth\u00e8se<span class=\"_ _1\"></span> de distribution de d<span class=\"_ _1\"></span>ividendes au cours<span class=\"_ _1\"></span> de la p\u00e9riode d\u2019acq<span class=\"_ _1\"></span>uisition. Le nombre d\u2019instruments de <span class=\"_ _0\"></span>capitaux propres attribu\u00e9s peut <span class=\"_ _0\"></span>\u00eatre revu <span class=\"_ _0\"></span>au cours de l<span class=\"_ _0\"></span>a p\u00e9riode d\u2019acquisition en<span class=\"_ _245\"> </span>cas <span class=\"_ _16\"></span>d\u2019<span class=\"_ _0\"></span>antic<span class=\"_ _1\"></span>ipation <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>non<span class=\"_ _1\"></span>-respec<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onditions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>performance <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>ites <span class=\"_ _16\"></span>\u00ab <span class=\"_ _b\"></span>hors <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _16\"></span>\u00bb <span class=\"_ _b\"></span>ou <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>fon<span class=\"_ _0\"></span>ct<span class=\"_ _1\"></span>ion <span class=\"_ _16\"></span>du<span class=\"_ _245\"> </span>taux de rotation des <span class=\"_ _1\"></span>b\u00e9n\u00e9ficiaires.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "Note 11.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Autres produits<span class=\"_ _1\"></span> op\u00e9rationnels et <span class=\"_ _1\"></span>autres charges op<span class=\"_ _1\"></span>\u00e9rationnelles<span class=\"_ _b\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Les  autres <span class=\"_ _f\"> </span>produits  et  charges  op\u00e9rationnels  comprennent  les  pertes  de <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>aleurs  d\u2019actifs  corporels  et<span class=\"_ _245\"> </span> incorporels, les co\u00fbts <span class=\"_ _0\"></span>li\u00e9s aux restructurations et int\u00e9grations, les <span class=\"_ _0\"></span>plus ou moins<span class=\"_ _1\"></span>-va<span class=\"_ _1\"></span>lues de <span class=\"_ _0\"></span>cessio<span class=\"_ _1\"></span>n, ainsi <span class=\"_ _0\"></span>que<span class=\"_ _245\"> </span> d\u2019autres <span class=\"_ _0\"></span>produits <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>charges<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>op\u00e9rationnels<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>r\u00e9currents. <span class=\"_ _0\"></span>Ces <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>oduits <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>op\u00e9rationnels <span class=\"_ _0\"></span>sont<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> exclus du r\u00e9sultat <span class=\"_ _0\"></span>op\u00e9rat<span class=\"_ _1\"></span>ionnel courant compte tenu de leur <span class=\"_ _0\"></span>caract\u00e8re inhab<span class=\"_ _1\"></span>ituel, anormal et peu <span class=\"_ _0\"></span>fr\u00e9qu<span class=\"_ _1\"></span>ent, et<span class=\"_ _245\"> </span> de montant particuli\u00e8rem<span class=\"_ _1\"></span>ent significatif,<span class=\"_ _1\"></span> qui fausserait l<span class=\"_ _1\"></span>a lecture de la perf<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rmanc<span class=\"_ _1\"></span>e du Groupe.<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w3a8 h36e\" id=\"_6163f918-008f-4c80-95ec-e9d2443c3b88\"><tr><td class=\"c x252 y1ca6 w1a9 he\"><div class=\"t m0 x75 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ca6 w1a6 he\"><div class=\"t m0 x81 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ca6 w1a3 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1ca7 w1a9 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbts en relation av<span class=\"_ _0\"></span>ec le projet d'IPO<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ca7 w1a6 h1e8\"><div class=\"t m0 x5b h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span><span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ca7 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(5 701) </div></td></tr><tr><td class=\"c x252 y1ca8 w1a9 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc1 sc0 ls0 ws0\">Autres charges op\u00e9rati<span class=\"_ _0\"></span>onnelles<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ca8 w1a6 h229\"><div class=\"t m0 x5b hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">-<span class=\"ls63\">   </span><span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ca8 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(5 701) </div></td></tr><tr><td class=\"c x252 y1ca9 w1a9 h1e8\"><div class=\"t m0 x75 hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres produits et <span class=\"_ _0\"></span>autres charges op\u00e9rationn<span class=\"_ _0\"></span>elles<span class=\"_ _1\"></span><span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ca9 w1a6 h1e8\"><div class=\"t m0 x5b hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">-<span class=\"ls63\">   </span><span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ca9 w1a3 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(5 701) </div></td></tr></table>En <span class=\"_ _3\"> </span>2024, <span class=\"_ _11\"> </span>les <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>\u00fbts <span class=\"_ _3\"> </span>en <span class=\"_ _11\"> </span>relation <span class=\"_ _3\"> </span>av<span class=\"_ _1\"></span>ec <span class=\"_ _3\"> </span>le <span class=\"_ _3\"> </span>pr<span class=\"_ _1\"></span>ojet <span class=\"_ _3\"> </span>d\u2019intro<span class=\"_ _1\"></span>duction <span class=\"_ _3\"> </span>en <span class=\"_ _11\"> </span>bourse <span class=\"_ _3\"> </span>sont <span class=\"_ _3\"> </span>pri<span class=\"_ _1\"></span>ncipalement <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>onstitu\u00e9s <span class=\"_ _11\"> </span>des honoraires d\u2019avocats et co\u00fbts des <span class=\"_ _0\"></span>conseils externes qui ont assist\u00e9 <span class=\"_ _0\"></span>la Soci\u00e9t\u00e9 dans son projet d\u2019introduction en bourse.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-693": {
   "value": "Note 11.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Autres produits<span class=\"_ _1\"></span> op\u00e9rationnels et <span class=\"_ _1\"></span>autres charges op<span class=\"_ _1\"></span>\u00e9rationnelles<span class=\"_ _b\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span>Les  autres <span class=\"_ _f\"> </span>produits  et  charges  op\u00e9rationnels  comprennent  les  pertes  de <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>aleurs  d\u2019actifs  corporels  et<span class=\"_ _245\"> </span>incorporels, les co\u00fbts <span class=\"_ _0\"></span>li\u00e9s aux restructurations et int\u00e9grations, les <span class=\"_ _0\"></span>plus ou moins<span class=\"_ _1\"></span>-va<span class=\"_ _1\"></span>lues de <span class=\"_ _0\"></span>cessio<span class=\"_ _1\"></span>n, ainsi <span class=\"_ _0\"></span>que<span class=\"_ _245\"> </span>d\u2019autres <span class=\"_ _0\"></span>produits <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>charges<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>op\u00e9rationnels<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>r\u00e9currents. <span class=\"_ _0\"></span>Ces <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>oduits <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>op\u00e9rationnels <span class=\"_ _0\"></span>sont<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> exclus du r\u00e9sultat <span class=\"_ _0\"></span>op\u00e9rat<span class=\"_ _1\"></span>ionnel courant compte tenu de leur <span class=\"_ _0\"></span>caract\u00e8re inhab<span class=\"_ _1\"></span>ituel, anormal et peu <span class=\"_ _0\"></span>fr\u00e9qu<span class=\"_ _1\"></span>ent, et<span class=\"_ _245\"> </span>de montant particuli\u00e8rem<span class=\"_ _1\"></span>ent significatif,<span class=\"_ _1\"></span> qui fausserait l<span class=\"_ _1\"></span>a lecture de la perf<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rmanc<span class=\"_ _1\"></span>e du Groupe.<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w3a8 h36e\" id=\"_6163f918-008f-4c80-95ec-e9d2443c3b88\"><tr><td class=\"c x252 y1ca6 w1a9 he\"><div class=\"t m0 x75 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ca6 w1a6 he\"><div class=\"t m0 x81 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ca6 w1a3 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1ca7 w1a9 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbts en relation av<span class=\"_ _0\"></span>ec le projet d'IPO<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ca7 w1a6 h1e8\"><div class=\"t m0 x5b h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span><span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ca7 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(5 701) </div></td></tr><tr><td class=\"c x252 y1ca8 w1a9 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc1 sc0 ls0 ws0\">Autres charges op\u00e9rati<span class=\"_ _0\"></span>onnelles<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ca8 w1a6 h229\"><div class=\"t m0 x5b hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">-<span class=\"ls63\">   </span><span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ca8 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(5 701) </div></td></tr><tr><td class=\"c x252 y1ca9 w1a9 h1e8\"><div class=\"t m0 x75 hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres produits et <span class=\"_ _0\"></span>autres charges op\u00e9rationn<span class=\"_ _0\"></span>elles<span class=\"_ _1\"></span><span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ca9 w1a6 h1e8\"><div class=\"t m0 x5b hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">-<span class=\"ls63\">   </span><span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ca9 w1a3 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(5 701) </div></td></tr></table>En <span class=\"_ _3\"> </span>2024, <span class=\"_ _11\"> </span>les <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>\u00fbts <span class=\"_ _3\"> </span>en <span class=\"_ _11\"> </span>relation <span class=\"_ _3\"> </span>av<span class=\"_ _1\"></span>ec <span class=\"_ _3\"> </span>le <span class=\"_ _3\"> </span>pr<span class=\"_ _1\"></span>ojet <span class=\"_ _3\"> </span>d\u2019intro<span class=\"_ _1\"></span>duction <span class=\"_ _3\"> </span>en <span class=\"_ _11\"> </span>bourse <span class=\"_ _3\"> </span>sont <span class=\"_ _3\"> </span>pri<span class=\"_ _1\"></span>ncipalement <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>onstitu\u00e9s <span class=\"_ _11\"> </span>des honoraires d\u2019avocats et co\u00fbts des <span class=\"_ _0\"></span>conseils externes qui ont assist\u00e9 <span class=\"_ _0\"></span>la Soci\u00e9t\u00e9 dans son projet d\u2019introduction en bourse.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "Note 11.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Autres produits<span class=\"_ _1\"></span> op\u00e9rationnels et <span class=\"_ _1\"></span>autres charges op<span class=\"_ _1\"></span>\u00e9rationnelles<span class=\"_ _b\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Les  autres <span class=\"_ _f\"> </span>produits  et  charges  op\u00e9rationnels  comprennent  les  pertes  de <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>aleurs  d\u2019actifs  corporels  et<span class=\"_ _245\"> </span> incorporels, les co\u00fbts <span class=\"_ _0\"></span>li\u00e9s aux restructurations et int\u00e9grations, les <span class=\"_ _0\"></span>plus ou moins<span class=\"_ _1\"></span>-va<span class=\"_ _1\"></span>lues de <span class=\"_ _0\"></span>cessio<span class=\"_ _1\"></span>n, ainsi <span class=\"_ _0\"></span>que<span class=\"_ _245\"> </span> d\u2019autres <span class=\"_ _0\"></span>produits <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>charges<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>op\u00e9rationnels<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>r\u00e9currents. <span class=\"_ _0\"></span>Ces <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>pr<span class=\"_ _1\"></span>oduits <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>op\u00e9rationnels <span class=\"_ _0\"></span>sont<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> exclus du r\u00e9sultat <span class=\"_ _0\"></span>op\u00e9rat<span class=\"_ _1\"></span>ionnel courant compte tenu de leur <span class=\"_ _0\"></span>caract\u00e8re inhab<span class=\"_ _1\"></span>ituel, anormal et peu <span class=\"_ _0\"></span>fr\u00e9qu<span class=\"_ _1\"></span>ent, et<span class=\"_ _245\"> </span> de montant particuli\u00e8rem<span class=\"_ _1\"></span>ent significatif,<span class=\"_ _1\"></span> qui fausserait l<span class=\"_ _1\"></span>a lecture de la perf<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rmanc<span class=\"_ _1\"></span>e du Groupe.<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w3a8 h36e\" id=\"_6163f918-008f-4c80-95ec-e9d2443c3b88\"><tr><td class=\"c x252 y1ca6 w1a9 he\"><div class=\"t m0 x75 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ca6 w1a6 he\"><div class=\"t m0 x81 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ca6 w1a3 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1ca7 w1a9 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Co\u00fbts en relation av<span class=\"_ _0\"></span>ec le projet d'IPO<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ca7 w1a6 h1e8\"><div class=\"t m0 x5b h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span><span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ca7 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(5 701) </div></td></tr><tr><td class=\"c x252 y1ca8 w1a9 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc1 sc0 ls0 ws0\">Autres charges op\u00e9rati<span class=\"_ _0\"></span>onnelles<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ca8 w1a6 h229\"><div class=\"t m0 x5b hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">-<span class=\"ls63\">   </span><span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ca8 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(5 701) </div></td></tr><tr><td class=\"c x252 y1ca9 w1a9 h1e8\"><div class=\"t m0 x75 hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres produits et <span class=\"_ _0\"></span>autres charges op\u00e9rationn<span class=\"_ _0\"></span>elles<span class=\"_ _1\"></span><span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ca9 w1a6 h1e8\"><div class=\"t m0 x5b hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">-<span class=\"ls63\">   </span><span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ca9 w1a3 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(5 701) </div></td></tr></table>En <span class=\"_ _3\"> </span>2024, <span class=\"_ _11\"> </span>les <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>\u00fbts <span class=\"_ _3\"> </span>en <span class=\"_ _11\"> </span>relation <span class=\"_ _3\"> </span>av<span class=\"_ _1\"></span>ec <span class=\"_ _3\"> </span>le <span class=\"_ _3\"> </span>pr<span class=\"_ _1\"></span>ojet <span class=\"_ _3\"> </span>d\u2019intro<span class=\"_ _1\"></span>duction <span class=\"_ _3\"> </span>en <span class=\"_ _11\"> </span>bourse <span class=\"_ _3\"> </span>sont <span class=\"_ _3\"> </span>pri<span class=\"_ _1\"></span>ncipalement <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>onstitu\u00e9s <span class=\"_ _11\"> </span>des honoraires d\u2019avocats et co\u00fbts des <span class=\"_ _0\"></span>conseils externes qui ont assist\u00e9 <span class=\"_ _0\"></span>la Soci\u00e9t\u00e9 dans son projet d\u2019introduction en bourse.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "Note 12.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>R\u00e9sultat financ<span class=\"_ _1\"></span>ier<span class=\"ff3\"> </span><table class=\"s w3a9 h36f\" id=\"_04d4f1c1-e6f5-4130-90a7-4a9de2a28480\"><tr><td class=\"c x252 y1caa w1b1 he\"><div class=\"t m0 x75 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1caa w1b2 he\"><div class=\"t m0 x81 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1caa w1a3 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1cab w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Charges d'int\u00e9r\u00eats sur<span class=\"_ _0\"></span> emprunts<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cab w1b2 h229\"><div class=\"t m0 x17d h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span><span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cab w1a3 h229\"><div class=\"t m0 x5b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span> </div></td></tr><tr><td class=\"c x252 y1cac w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Charges d'int\u00e9r\u00eats sur<span class=\"_ _0\"></span> passifs locatifs<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cac w1b2 h1e8\"><div class=\"t m0 x9c h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(444)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cac w1a3 h1e8\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(318) </div></td></tr><tr><td class=\"c x252 y1cad w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Produits d'int\u00e9r\u00eats g<span class=\"_ _0\"></span>\u00e9n\u00e9r\u00e9s par la tr\u00e9sorerie et les <span class=\"_ _0\"></span>\u00e9quivalents de tr\u00e9sorerie<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cad w1b2 h229\"><div class=\"t m0 x11b h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">2 666 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cad w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 870  </div></td></tr><tr><td class=\"c x252 y1cae w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">Co\u00fbt de l'endettement fi<span class=\"_ _0\"></span>nancier net<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cae w1b2 h1e8\"><div class=\"t m0 x11b hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">2 222 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cae w1a3 h1e8\"><div class=\"t m0 x44 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">3 553  </div></td></tr><tr><td class=\"c x252 y1caf w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Gains de change sur \u00e9l\u00e9m<span class=\"_ _0\"></span>ent financier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1caf w1b2 h229\"><div class=\"t m0 xde h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">204 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1caf w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 461  </div></td></tr><tr><td class=\"c x252 y1cb0 w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Autres produits financi<span class=\"_ _0\"></span>ers<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb0 w1b2 h1e8\"><div class=\"t m0 x11b h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 368 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb0 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">405  </div></td></tr><tr><td class=\"c x252 y1cb1 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc1 sc0 ls0 ws0\">Autres produits financi<span class=\"_ _0\"></span>ers<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb1 w1b2 h229\"><div class=\"t m0 x11b hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">1 572 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb1 w1a3 h229\"><div class=\"t m0 x44 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">3 866  </div></td></tr><tr><td class=\"c x252 y1cb2 w1b1 h233\"><div class=\"t m0 x75 h5 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de change sur <span class=\"_ _0\"></span>\u00e9l\u00e9ment financier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb2 w1b2 h233\"><div class=\"t m0 xbe h5 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(3 373)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb2 w1a3 h233\"><div class=\"t m0 x2 h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(1 741) </div></td></tr><tr><td class=\"c x252 y1cb3 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Autres charges financi<span class=\"_ _0\"></span>\u00e8res<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb3 w1b2 h229\"><div class=\"t m0 x9c h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(290)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb3 w1a3 h229\"><div class=\"t m0 x11b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(313) </div></td></tr><tr><td class=\"c x252 y1cb4 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc1 sc0 ls0 ws0\">Autres charges financi\u00e8res<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb4 w1b2 h229\"><div class=\"t m0 xbe hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(3 663)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb4 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(2 054) </div></td></tr><tr><td class=\"c x252 y1cb5 w1b1 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total r\u00e9sultat financi<span class=\"_ _0\"></span>er<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb5 w1b2 h229\"><div class=\"t m0 xde hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">131 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb5 w1a3 h229\"><div class=\"t m0 x44 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">5 365  </div></td></tr></table>Les <span class=\"_ _16\"></span>produits <span class=\"_ _b\"></span>d\u2019<span class=\"_ _1\"></span>int\u00e9r\u00eats <span class=\"_ _16\"></span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _16\"></span>par <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>\u00e9qui<span class=\"_ _0\"></span>valents <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>proviennent <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>placements court-terme f<span class=\"_ _1\"></span>aits par <span class=\"_ _1\"></span>le Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _1\"></span>de sa tr<span class=\"_ _1\"></span>\u00e9sorerie <span class=\"_ _1\"></span>disponible <span class=\"_ _1\"></span>dans des <span class=\"_ _16\"></span>d\u00e9p\u00f4ts \u00e0 terme <span class=\"_ _1\"></span>ou des <span class=\"_ _1\"></span>valeurs<span class=\"_ _1\"></span> mobili\u00e8r<span class=\"_ _1\"></span>es de placement.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _16\"></span>gains <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>pertes <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>change <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>\u00e9l\u00e9ment <span class=\"_ _16\"></span>financier <span class=\"_ _16\"></span>r\u00e9sultent <span class=\"_ _16\"></span>majoritairement <span class=\"_ _16\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>positions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>et \u00e9quivalents de tr\u00e9sorer<span class=\"_ _1\"></span>ie en devises <span class=\"_ _1\"></span>\u00e9trang\u00e8res (dolla<span class=\"_ _1\"></span>r am\u00e9ricain, yen <span class=\"_ _1\"></span>japonais) chez la soc<span class=\"_ _1\"></span>i\u00e9t\u00e9 m\u00e8re. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les autres <span class=\"_ _0\"></span>produits financiers<span class=\"_ _1\"></span> sont <span class=\"_ _0\"></span>principalement compos\u00e9s de <span class=\"_ _0\"></span>plus<span class=\"_ _b\"></span>-value de cession ou<span class=\"_ _0\"></span> de plus-value latente sur valeurs mobili\u00e8res<span class=\"_ _1\"></span> de placeme<span class=\"_ _245\"> </span>nt.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "Note 12.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>R\u00e9sultat financ<span class=\"_ _1\"></span>ier<span class=\"ff3\"> </span><table class=\"s w3a9 h36f\" id=\"_04d4f1c1-e6f5-4130-90a7-4a9de2a28480\"><tr><td class=\"c x252 y1caa w1b1 he\"><div class=\"t m0 x75 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1caa w1b2 he\"><div class=\"t m0 x81 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1caa w1a3 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1cab w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Charges d'int\u00e9r\u00eats sur<span class=\"_ _0\"></span> emprunts<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cab w1b2 h229\"><div class=\"t m0 x17d h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span><span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cab w1a3 h229\"><div class=\"t m0 x5b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span> </div></td></tr><tr><td class=\"c x252 y1cac w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Charges d'int\u00e9r\u00eats sur<span class=\"_ _0\"></span> passifs locatifs<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cac w1b2 h1e8\"><div class=\"t m0 x9c h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(444)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cac w1a3 h1e8\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(318) </div></td></tr><tr><td class=\"c x252 y1cad w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Produits d'int\u00e9r\u00eats g<span class=\"_ _0\"></span>\u00e9n\u00e9r\u00e9s par la tr\u00e9sorerie et les <span class=\"_ _0\"></span>\u00e9quivalents de tr\u00e9sorerie<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cad w1b2 h229\"><div class=\"t m0 x11b h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">2 666 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cad w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 870  </div></td></tr><tr><td class=\"c x252 y1cae w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">Co\u00fbt de l'endettement fi<span class=\"_ _0\"></span>nancier net<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cae w1b2 h1e8\"><div class=\"t m0 x11b hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">2 222 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cae w1a3 h1e8\"><div class=\"t m0 x44 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">3 553  </div></td></tr><tr><td class=\"c x252 y1caf w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Gains de change sur \u00e9l\u00e9m<span class=\"_ _0\"></span>ent financier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1caf w1b2 h229\"><div class=\"t m0 xde h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">204 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1caf w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 461  </div></td></tr><tr><td class=\"c x252 y1cb0 w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Autres produits financi<span class=\"_ _0\"></span>ers<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb0 w1b2 h1e8\"><div class=\"t m0 x11b h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 368 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb0 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">405  </div></td></tr><tr><td class=\"c x252 y1cb1 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc1 sc0 ls0 ws0\">Autres produits financi<span class=\"_ _0\"></span>ers<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb1 w1b2 h229\"><div class=\"t m0 x11b hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">1 572 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb1 w1a3 h229\"><div class=\"t m0 x44 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">3 866  </div></td></tr><tr><td class=\"c x252 y1cb2 w1b1 h233\"><div class=\"t m0 x75 h5 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de change sur <span class=\"_ _0\"></span>\u00e9l\u00e9ment financier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb2 w1b2 h233\"><div class=\"t m0 xbe h5 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(3 373)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb2 w1a3 h233\"><div class=\"t m0 x2 h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(1 741) </div></td></tr><tr><td class=\"c x252 y1cb3 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Autres charges financi<span class=\"_ _0\"></span>\u00e8res<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb3 w1b2 h229\"><div class=\"t m0 x9c h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(290)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb3 w1a3 h229\"><div class=\"t m0 x11b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(313) </div></td></tr><tr><td class=\"c x252 y1cb4 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc1 sc0 ls0 ws0\">Autres charges financi\u00e8res<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb4 w1b2 h229\"><div class=\"t m0 xbe hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(3 663)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb4 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(2 054) </div></td></tr><tr><td class=\"c x252 y1cb5 w1b1 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total r\u00e9sultat financi<span class=\"_ _0\"></span>er<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb5 w1b2 h229\"><div class=\"t m0 xde hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">131 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb5 w1a3 h229\"><div class=\"t m0 x44 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">5 365  </div></td></tr></table>Les <span class=\"_ _16\"></span>produits <span class=\"_ _b\"></span>d\u2019<span class=\"_ _1\"></span>int\u00e9r\u00eats <span class=\"_ _16\"></span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _16\"></span>par <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>\u00e9qui<span class=\"_ _0\"></span>valents <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>proviennent <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>placements court-terme f<span class=\"_ _1\"></span>aits par <span class=\"_ _1\"></span>le Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _1\"></span>de sa tr<span class=\"_ _1\"></span>\u00e9sorerie <span class=\"_ _1\"></span>disponible <span class=\"_ _1\"></span>dans des <span class=\"_ _16\"></span>d\u00e9p\u00f4ts \u00e0 terme <span class=\"_ _1\"></span>ou des <span class=\"_ _1\"></span>valeurs<span class=\"_ _1\"></span> mobili\u00e8r<span class=\"_ _1\"></span>es de placement.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _16\"></span>gains <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>pertes <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>change <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>\u00e9l\u00e9ment <span class=\"_ _16\"></span>financier <span class=\"_ _16\"></span>r\u00e9sultent <span class=\"_ _16\"></span>majoritairement <span class=\"_ _16\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>positions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>et \u00e9quivalents de tr\u00e9sorer<span class=\"_ _1\"></span>ie en devises <span class=\"_ _1\"></span>\u00e9trang\u00e8res (dolla<span class=\"_ _1\"></span>r am\u00e9ricain, yen <span class=\"_ _1\"></span>japonais) chez la soc<span class=\"_ _1\"></span>i\u00e9t\u00e9 m\u00e8re. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les autres <span class=\"_ _0\"></span>produits financiers<span class=\"_ _1\"></span> sont <span class=\"_ _0\"></span>principalement compos\u00e9s de <span class=\"_ _0\"></span>plus<span class=\"_ _b\"></span>-value de cession ou<span class=\"_ _0\"></span> de plus-value latente sur valeurs mobili\u00e8res<span class=\"_ _1\"></span> de placeme<span class=\"_ _245\"> </span>nt.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>24.2 V<span class=\"_ _0\"></span>ariation des empru<span class=\"_ _1\"></span>nts<span class=\"ff3\"> </span>Sur les <span class=\"_ _0\"></span>exercices 2025 et <span class=\"_ _0\"></span>2024,<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>es variations relatives au <span class=\"_ _0\"></span>poste <span class=\"ff7\">Emprunts<span class=\"_ _1\"></span> aupr\u00e8s de<span class=\"_ _0\"></span>s \u00e9tablissements de cr\u00e9dit<span class=\"ff4\"> </span></span>s\u2019explique<span class=\"ls4\">nt</span> de <span class=\"_ _1\"></span>la mani\u00e8re suivante<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3f0 h392\" id=\"_e536cdd2-fd4c-43c7-88c4-0b4bc0bb6102\"><tr><td class=\"c x252 y1de5 w1f5 h1bd\"><div class=\"t m0 x75 h227 y1079 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x384 y1de5 w1f6 h1bd\"><div class=\"t m0 xed h227 y1079 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x261 y1de5 w1a3 h1bd\"><div class=\"t m0 x6f h227 y1079 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1de6 w1f5 h1bd\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Emprunts aupr\u00e8s des <span class=\"_ _0\"></span>\u00e9tablissements de cr\u00e9dit au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x152 h23b ye7 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 xe3 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier </div></td><td class=\"c x384 y1de6 w1f6 h1bd\"><div class=\"t m0 xf1 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de6 w1a3 h1bd\"><div class=\"t m0 x5b h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1de7 w1f5 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Remboursement des em<span class=\"_ _0\"></span>prunts </div></td><td class=\"c x384 y1de7 w1f6 h1bd\"><div class=\"t m0 xf1 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de7 w1a3 h1bd\"><div class=\"t m0 x5b h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1de8 w1f5 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Charge d'int\u00e9r\u00eat </div></td><td class=\"c x384 y1de8 w1f6 h26d\"><div class=\"t m0 xf1 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de8 w1a3 h26d\"><div class=\"t m0 x5b h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1de9 w1f5 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Int\u00e9r\u00eats financiers net <span class=\"_ _0\"></span>vers\u00e9s<span class=\"_ _1\"></span> </div></td><td class=\"c x384 y1de9 w1f6 h1bd\"><div class=\"t m0 xf1 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de9 w1a3 h1bd\"><div class=\"t m0 x5b h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1dea w1f5 h27d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Emprunts aupr\u00e8s des <span class=\"_ _0\"></span>\u00e9tablissements de cr\u00e9dit au 31 d\u00e9cem<span class=\"_ _0\"></span>bre<span class=\"_ _1\"></span> </div></td><td class=\"c x384 y1dea w1f6 h27d\"><div class=\"t m0 xf1 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1dea w1a3 h27d\"><div class=\"t m0 x5b h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr></table>Les variations relatives<span class=\"_ _1\"></span> aux dettes locatives<span class=\"_ _1\"></span> sont pr\u00e9se<span class=\"_ _1\"></span>nt\u00e9es en note 18.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "Note 12.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>R\u00e9sultat financ<span class=\"_ _1\"></span>ier<span class=\"ff3\"> </span><table class=\"s w3a9 h36f\" id=\"_04d4f1c1-e6f5-4130-90a7-4a9de2a28480\"><tr><td class=\"c x252 y1caa w1b1 he\"><div class=\"t m0 x75 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1caa w1b2 he\"><div class=\"t m0 x81 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1caa w1a3 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1cab w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Charges d'int\u00e9r\u00eats sur<span class=\"_ _0\"></span> emprunts<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cab w1b2 h229\"><div class=\"t m0 x17d h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span><span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cab w1a3 h229\"><div class=\"t m0 x5b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span> </div></td></tr><tr><td class=\"c x252 y1cac w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Charges d'int\u00e9r\u00eats sur<span class=\"_ _0\"></span> passifs locatifs<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cac w1b2 h1e8\"><div class=\"t m0 x9c h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(444)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cac w1a3 h1e8\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(318) </div></td></tr><tr><td class=\"c x252 y1cad w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Produits d'int\u00e9r\u00eats g<span class=\"_ _0\"></span>\u00e9n\u00e9r\u00e9s par la tr\u00e9sorerie et les <span class=\"_ _0\"></span>\u00e9quivalents de tr\u00e9sorerie<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cad w1b2 h229\"><div class=\"t m0 x11b h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">2 666 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cad w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 870  </div></td></tr><tr><td class=\"c x252 y1cae w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">Co\u00fbt de l'endettement fi<span class=\"_ _0\"></span>nancier net<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cae w1b2 h1e8\"><div class=\"t m0 x11b hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">2 222 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cae w1a3 h1e8\"><div class=\"t m0 x44 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">3 553  </div></td></tr><tr><td class=\"c x252 y1caf w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Gains de change sur \u00e9l\u00e9m<span class=\"_ _0\"></span>ent financier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1caf w1b2 h229\"><div class=\"t m0 xde h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">204 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1caf w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 461  </div></td></tr><tr><td class=\"c x252 y1cb0 w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Autres produits financi<span class=\"_ _0\"></span>ers<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb0 w1b2 h1e8\"><div class=\"t m0 x11b h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 368 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb0 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">405  </div></td></tr><tr><td class=\"c x252 y1cb1 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc1 sc0 ls0 ws0\">Autres produits financi<span class=\"_ _0\"></span>ers<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb1 w1b2 h229\"><div class=\"t m0 x11b hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">1 572 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb1 w1a3 h229\"><div class=\"t m0 x44 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">3 866  </div></td></tr><tr><td class=\"c x252 y1cb2 w1b1 h233\"><div class=\"t m0 x75 h5 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de change sur <span class=\"_ _0\"></span>\u00e9l\u00e9ment financier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb2 w1b2 h233\"><div class=\"t m0 xbe h5 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(3 373)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb2 w1a3 h233\"><div class=\"t m0 x2 h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(1 741) </div></td></tr><tr><td class=\"c x252 y1cb3 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Autres charges financi<span class=\"_ _0\"></span>\u00e8res<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb3 w1b2 h229\"><div class=\"t m0 x9c h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(290)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb3 w1a3 h229\"><div class=\"t m0 x11b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(313) </div></td></tr><tr><td class=\"c x252 y1cb4 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc1 sc0 ls0 ws0\">Autres charges financi\u00e8res<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb4 w1b2 h229\"><div class=\"t m0 xbe hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(3 663)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb4 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(2 054) </div></td></tr><tr><td class=\"c x252 y1cb5 w1b1 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total r\u00e9sultat financi<span class=\"_ _0\"></span>er<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb5 w1b2 h229\"><div class=\"t m0 xde hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">131 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb5 w1a3 h229\"><div class=\"t m0 x44 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">5 365  </div></td></tr></table>Les <span class=\"_ _16\"></span>produits <span class=\"_ _b\"></span>d\u2019<span class=\"_ _1\"></span>int\u00e9r\u00eats <span class=\"_ _16\"></span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _16\"></span>par <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>\u00e9qui<span class=\"_ _0\"></span>valents <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>proviennent <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>placements court-terme f<span class=\"_ _1\"></span>aits par <span class=\"_ _1\"></span>le Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _1\"></span>de sa tr<span class=\"_ _1\"></span>\u00e9sorerie <span class=\"_ _1\"></span>disponible <span class=\"_ _1\"></span>dans des <span class=\"_ _16\"></span>d\u00e9p\u00f4ts \u00e0 terme <span class=\"_ _1\"></span>ou des <span class=\"_ _1\"></span>valeurs<span class=\"_ _1\"></span> mobili\u00e8r<span class=\"_ _1\"></span>es de placement.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _16\"></span>gains <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>pertes <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>change <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>\u00e9l\u00e9ment <span class=\"_ _16\"></span>financier <span class=\"_ _16\"></span>r\u00e9sultent <span class=\"_ _16\"></span>majoritairement <span class=\"_ _16\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>positions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>et \u00e9quivalents de tr\u00e9sorer<span class=\"_ _1\"></span>ie en devises <span class=\"_ _1\"></span>\u00e9trang\u00e8res (dolla<span class=\"_ _1\"></span>r am\u00e9ricain, yen <span class=\"_ _1\"></span>japonais) chez la soc<span class=\"_ _1\"></span>i\u00e9t\u00e9 m\u00e8re. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les autres <span class=\"_ _0\"></span>produits financiers<span class=\"_ _1\"></span> sont <span class=\"_ _0\"></span>principalement compos\u00e9s de <span class=\"_ _0\"></span>plus<span class=\"_ _b\"></span>-value de cession ou<span class=\"_ _0\"></span> de plus-value latente sur valeurs mobili\u00e8res<span class=\"_ _1\"></span> de placeme<span class=\"_ _245\"> </span>nt.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-705": {
   "value": "Note 12.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>R\u00e9sultat financ<span class=\"_ _1\"></span>ier<span class=\"ff3\"> </span><table class=\"s w3a9 h36f\" id=\"_04d4f1c1-e6f5-4130-90a7-4a9de2a28480\"><tr><td class=\"c x252 y1caa w1b1 he\"><div class=\"t m0 x75 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1caa w1b2 he\"><div class=\"t m0 x81 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1caa w1a3 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1cab w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Charges d'int\u00e9r\u00eats sur<span class=\"_ _0\"></span> emprunts<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cab w1b2 h229\"><div class=\"t m0 x17d h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span><span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cab w1a3 h229\"><div class=\"t m0 x5b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span> </div></td></tr><tr><td class=\"c x252 y1cac w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Charges d'int\u00e9r\u00eats sur<span class=\"_ _0\"></span> passifs locatifs<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cac w1b2 h1e8\"><div class=\"t m0 x9c h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(444)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cac w1a3 h1e8\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(318) </div></td></tr><tr><td class=\"c x252 y1cad w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Produits d'int\u00e9r\u00eats g<span class=\"_ _0\"></span>\u00e9n\u00e9r\u00e9s par la tr\u00e9sorerie et les <span class=\"_ _0\"></span>\u00e9quivalents de tr\u00e9sorerie<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cad w1b2 h229\"><div class=\"t m0 x11b h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">2 666 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cad w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 870  </div></td></tr><tr><td class=\"c x252 y1cae w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">Co\u00fbt de l'endettement fi<span class=\"_ _0\"></span>nancier net<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cae w1b2 h1e8\"><div class=\"t m0 x11b hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">2 222 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cae w1a3 h1e8\"><div class=\"t m0 x44 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">3 553  </div></td></tr><tr><td class=\"c x252 y1caf w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Gains de change sur \u00e9l\u00e9m<span class=\"_ _0\"></span>ent financier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1caf w1b2 h229\"><div class=\"t m0 xde h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">204 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1caf w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 461  </div></td></tr><tr><td class=\"c x252 y1cb0 w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Autres produits financi<span class=\"_ _0\"></span>ers<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb0 w1b2 h1e8\"><div class=\"t m0 x11b h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 368 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb0 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">405  </div></td></tr><tr><td class=\"c x252 y1cb1 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc1 sc0 ls0 ws0\">Autres produits financi<span class=\"_ _0\"></span>ers<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb1 w1b2 h229\"><div class=\"t m0 x11b hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">1 572 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb1 w1a3 h229\"><div class=\"t m0 x44 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">3 866  </div></td></tr><tr><td class=\"c x252 y1cb2 w1b1 h233\"><div class=\"t m0 x75 h5 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de change sur <span class=\"_ _0\"></span>\u00e9l\u00e9ment financier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb2 w1b2 h233\"><div class=\"t m0 xbe h5 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(3 373)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb2 w1a3 h233\"><div class=\"t m0 x2 h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(1 741) </div></td></tr><tr><td class=\"c x252 y1cb3 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Autres charges financi<span class=\"_ _0\"></span>\u00e8res<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb3 w1b2 h229\"><div class=\"t m0 x9c h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(290)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb3 w1a3 h229\"><div class=\"t m0 x11b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(313) </div></td></tr><tr><td class=\"c x252 y1cb4 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc1 sc0 ls0 ws0\">Autres charges financi\u00e8res<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb4 w1b2 h229\"><div class=\"t m0 xbe hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(3 663)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb4 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(2 054) </div></td></tr><tr><td class=\"c x252 y1cb5 w1b1 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total r\u00e9sultat financi<span class=\"_ _0\"></span>er<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb5 w1b2 h229\"><div class=\"t m0 xde hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">131 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb5 w1a3 h229\"><div class=\"t m0 x44 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">5 365  </div></td></tr></table>Les <span class=\"_ _16\"></span>produits <span class=\"_ _b\"></span>d\u2019<span class=\"_ _1\"></span>int\u00e9r\u00eats <span class=\"_ _16\"></span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _16\"></span>par <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>\u00e9qui<span class=\"_ _0\"></span>valents <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>proviennent <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>placements court-terme f<span class=\"_ _1\"></span>aits par <span class=\"_ _1\"></span>le Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _1\"></span>de sa tr<span class=\"_ _1\"></span>\u00e9sorerie <span class=\"_ _1\"></span>disponible <span class=\"_ _1\"></span>dans des <span class=\"_ _16\"></span>d\u00e9p\u00f4ts \u00e0 terme <span class=\"_ _1\"></span>ou des <span class=\"_ _1\"></span>valeurs<span class=\"_ _1\"></span> mobili\u00e8r<span class=\"_ _1\"></span>es de placement.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _16\"></span>gains <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>pertes <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>change <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>\u00e9l\u00e9ment <span class=\"_ _16\"></span>financier <span class=\"_ _16\"></span>r\u00e9sultent <span class=\"_ _16\"></span>majoritairement <span class=\"_ _16\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>positions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>et \u00e9quivalents de tr\u00e9sorer<span class=\"_ _1\"></span>ie en devises <span class=\"_ _1\"></span>\u00e9trang\u00e8res (dolla<span class=\"_ _1\"></span>r am\u00e9ricain, yen <span class=\"_ _1\"></span>japonais) chez la soc<span class=\"_ _1\"></span>i\u00e9t\u00e9 m\u00e8re. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les autres <span class=\"_ _0\"></span>produits financiers<span class=\"_ _1\"></span> sont <span class=\"_ _0\"></span>principalement compos\u00e9s de <span class=\"_ _0\"></span>plus<span class=\"_ _b\"></span>-value de cession ou<span class=\"_ _0\"></span> de plus-value latente sur valeurs mobili\u00e8res<span class=\"_ _1\"></span> de placeme<span class=\"_ _245\"> </span>nt.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>24.2 V<span class=\"_ _0\"></span>ariation des empru<span class=\"_ _1\"></span>nts<span class=\"ff3\"> </span>Sur les <span class=\"_ _0\"></span>exercices 2025 et <span class=\"_ _0\"></span>2024,<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>es variations relatives au <span class=\"_ _0\"></span>poste <span class=\"ff7\">Emprunts<span class=\"_ _1\"></span> aupr\u00e8s de<span class=\"_ _0\"></span>s \u00e9tablissements de cr\u00e9dit<span class=\"ff4\"> </span></span>s\u2019explique<span class=\"ls4\">nt</span> de <span class=\"_ _1\"></span>la mani\u00e8re suivante<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3f0 h392\" id=\"_e536cdd2-fd4c-43c7-88c4-0b4bc0bb6102\"><tr><td class=\"c x252 y1de5 w1f5 h1bd\"><div class=\"t m0 x75 h227 y1079 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x384 y1de5 w1f6 h1bd\"><div class=\"t m0 xed h227 y1079 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x261 y1de5 w1a3 h1bd\"><div class=\"t m0 x6f h227 y1079 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1de6 w1f5 h1bd\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Emprunts aupr\u00e8s des <span class=\"_ _0\"></span>\u00e9tablissements de cr\u00e9dit au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x152 h23b ye7 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 xe3 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier </div></td><td class=\"c x384 y1de6 w1f6 h1bd\"><div class=\"t m0 xf1 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de6 w1a3 h1bd\"><div class=\"t m0 x5b h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1de7 w1f5 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Remboursement des em<span class=\"_ _0\"></span>prunts </div></td><td class=\"c x384 y1de7 w1f6 h1bd\"><div class=\"t m0 xf1 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de7 w1a3 h1bd\"><div class=\"t m0 x5b h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1de8 w1f5 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Charge d'int\u00e9r\u00eat </div></td><td class=\"c x384 y1de8 w1f6 h26d\"><div class=\"t m0 xf1 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de8 w1a3 h26d\"><div class=\"t m0 x5b h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1de9 w1f5 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Int\u00e9r\u00eats financiers net <span class=\"_ _0\"></span>vers\u00e9s<span class=\"_ _1\"></span> </div></td><td class=\"c x384 y1de9 w1f6 h1bd\"><div class=\"t m0 xf1 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de9 w1a3 h1bd\"><div class=\"t m0 x5b h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1dea w1f5 h27d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Emprunts aupr\u00e8s des <span class=\"_ _0\"></span>\u00e9tablissements de cr\u00e9dit au 31 d\u00e9cem<span class=\"_ _0\"></span>bre<span class=\"_ _1\"></span> </div></td><td class=\"c x384 y1dea w1f6 h27d\"><div class=\"t m0 xf1 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1dea w1a3 h27d\"><div class=\"t m0 x5b h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr></table>Les variations relatives<span class=\"_ _1\"></span> aux dettes locatives<span class=\"_ _1\"></span> sont pr\u00e9se<span class=\"_ _1\"></span>nt\u00e9es en note 18.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-704": {
   "value": "Note 12.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>R\u00e9sultat financ<span class=\"_ _1\"></span>ier<span class=\"ff3\"> </span><table class=\"s w3a9 h36f\" id=\"_04d4f1c1-e6f5-4130-90a7-4a9de2a28480\"><tr><td class=\"c x252 y1caa w1b1 he\"><div class=\"t m0 x75 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1caa w1b2 he\"><div class=\"t m0 x81 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1caa w1a3 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1cab w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Charges d'int\u00e9r\u00eats sur<span class=\"_ _0\"></span> emprunts<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cab w1b2 h229\"><div class=\"t m0 x17d h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span><span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cab w1a3 h229\"><div class=\"t m0 x5b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span> </div></td></tr><tr><td class=\"c x252 y1cac w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Charges d'int\u00e9r\u00eats sur<span class=\"_ _0\"></span> passifs locatifs<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cac w1b2 h1e8\"><div class=\"t m0 x9c h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(444)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cac w1a3 h1e8\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(318) </div></td></tr><tr><td class=\"c x252 y1cad w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Produits d'int\u00e9r\u00eats g<span class=\"_ _0\"></span>\u00e9n\u00e9r\u00e9s par la tr\u00e9sorerie et les <span class=\"_ _0\"></span>\u00e9quivalents de tr\u00e9sorerie<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cad w1b2 h229\"><div class=\"t m0 x11b h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">2 666 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cad w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 870  </div></td></tr><tr><td class=\"c x252 y1cae w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">Co\u00fbt de l'endettement fi<span class=\"_ _0\"></span>nancier net<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cae w1b2 h1e8\"><div class=\"t m0 x11b hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">2 222 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cae w1a3 h1e8\"><div class=\"t m0 x44 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">3 553  </div></td></tr><tr><td class=\"c x252 y1caf w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Gains de change sur \u00e9l\u00e9m<span class=\"_ _0\"></span>ent financier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1caf w1b2 h229\"><div class=\"t m0 xde h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">204 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1caf w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 461  </div></td></tr><tr><td class=\"c x252 y1cb0 w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Autres produits financi<span class=\"_ _0\"></span>ers<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb0 w1b2 h1e8\"><div class=\"t m0 x11b h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 368 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb0 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">405  </div></td></tr><tr><td class=\"c x252 y1cb1 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc1 sc0 ls0 ws0\">Autres produits financi<span class=\"_ _0\"></span>ers<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb1 w1b2 h229\"><div class=\"t m0 x11b hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">1 572 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb1 w1a3 h229\"><div class=\"t m0 x44 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">3 866  </div></td></tr><tr><td class=\"c x252 y1cb2 w1b1 h233\"><div class=\"t m0 x75 h5 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de change sur <span class=\"_ _0\"></span>\u00e9l\u00e9ment financier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb2 w1b2 h233\"><div class=\"t m0 xbe h5 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(3 373)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb2 w1a3 h233\"><div class=\"t m0 x2 h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(1 741) </div></td></tr><tr><td class=\"c x252 y1cb3 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Autres charges financi<span class=\"_ _0\"></span>\u00e8res<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb3 w1b2 h229\"><div class=\"t m0 x9c h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(290)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb3 w1a3 h229\"><div class=\"t m0 x11b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(313) </div></td></tr><tr><td class=\"c x252 y1cb4 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc1 sc0 ls0 ws0\">Autres charges financi\u00e8res<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb4 w1b2 h229\"><div class=\"t m0 xbe hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(3 663)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb4 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(2 054) </div></td></tr><tr><td class=\"c x252 y1cb5 w1b1 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total r\u00e9sultat financi<span class=\"_ _0\"></span>er<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb5 w1b2 h229\"><div class=\"t m0 xde hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">131 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb5 w1a3 h229\"><div class=\"t m0 x44 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">5 365  </div></td></tr></table>Les <span class=\"_ _16\"></span>produits <span class=\"_ _b\"></span>d\u2019<span class=\"_ _1\"></span>int\u00e9r\u00eats <span class=\"_ _16\"></span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _16\"></span>par <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>\u00e9qui<span class=\"_ _0\"></span>valents <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>proviennent <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>placements court-terme f<span class=\"_ _1\"></span>aits par <span class=\"_ _1\"></span>le Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _1\"></span>de sa tr<span class=\"_ _1\"></span>\u00e9sorerie <span class=\"_ _1\"></span>disponible <span class=\"_ _1\"></span>dans des <span class=\"_ _16\"></span>d\u00e9p\u00f4ts \u00e0 terme <span class=\"_ _1\"></span>ou des <span class=\"_ _1\"></span>valeurs<span class=\"_ _1\"></span> mobili\u00e8r<span class=\"_ _1\"></span>es de placement.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _16\"></span>gains <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>pertes <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>change <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>\u00e9l\u00e9ment <span class=\"_ _16\"></span>financier <span class=\"_ _16\"></span>r\u00e9sultent <span class=\"_ _16\"></span>majoritairement <span class=\"_ _16\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>positions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>et \u00e9quivalents de tr\u00e9sorer<span class=\"_ _1\"></span>ie en devises <span class=\"_ _1\"></span>\u00e9trang\u00e8res (dolla<span class=\"_ _1\"></span>r am\u00e9ricain, yen <span class=\"_ _1\"></span>japonais) chez la soc<span class=\"_ _1\"></span>i\u00e9t\u00e9 m\u00e8re. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les autres <span class=\"_ _0\"></span>produits financiers<span class=\"_ _1\"></span> sont <span class=\"_ _0\"></span>principalement compos\u00e9s de <span class=\"_ _0\"></span>plus<span class=\"_ _b\"></span>-value de cession ou<span class=\"_ _0\"></span> de plus-value latente sur valeurs mobili\u00e8res<span class=\"_ _1\"></span> de placeme<span class=\"_ _245\"> </span>nt.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "Note 12.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>R\u00e9sultat financ<span class=\"_ _1\"></span>ier<span class=\"ff3\"> </span><table class=\"s w3a9 h36f\" id=\"_04d4f1c1-e6f5-4130-90a7-4a9de2a28480\"><tr><td class=\"c x252 y1caa w1b1 he\"><div class=\"t m0 x75 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1caa w1b2 he\"><div class=\"t m0 x81 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1caa w1a3 he\"><div class=\"t m0 x6f h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1cab w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Charges d'int\u00e9r\u00eats sur<span class=\"_ _0\"></span> emprunts<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cab w1b2 h229\"><div class=\"t m0 x17d h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span><span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cab w1a3 h229\"><div class=\"t m0 x5b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span> </div></td></tr><tr><td class=\"c x252 y1cac w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Charges d'int\u00e9r\u00eats sur<span class=\"_ _0\"></span> passifs locatifs<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cac w1b2 h1e8\"><div class=\"t m0 x9c h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(444)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cac w1a3 h1e8\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(318) </div></td></tr><tr><td class=\"c x252 y1cad w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Produits d'int\u00e9r\u00eats g<span class=\"_ _0\"></span>\u00e9n\u00e9r\u00e9s par la tr\u00e9sorerie et les <span class=\"_ _0\"></span>\u00e9quivalents de tr\u00e9sorerie<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cad w1b2 h229\"><div class=\"t m0 x11b h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">2 666 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cad w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 870  </div></td></tr><tr><td class=\"c x252 y1cae w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc1 sc0 ls0 ws0\">Co\u00fbt de l'endettement fi<span class=\"_ _0\"></span>nancier net<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cae w1b2 h1e8\"><div class=\"t m0 x11b hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">2 222 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cae w1a3 h1e8\"><div class=\"t m0 x44 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">3 553  </div></td></tr><tr><td class=\"c x252 y1caf w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Gains de change sur \u00e9l\u00e9m<span class=\"_ _0\"></span>ent financier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1caf w1b2 h229\"><div class=\"t m0 xde h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">204 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1caf w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 461  </div></td></tr><tr><td class=\"c x252 y1cb0 w1b1 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Autres produits financi<span class=\"_ _0\"></span>ers<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb0 w1b2 h1e8\"><div class=\"t m0 x11b h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 368 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb0 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">405  </div></td></tr><tr><td class=\"c x252 y1cb1 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc1 sc0 ls0 ws0\">Autres produits financi<span class=\"_ _0\"></span>ers<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb1 w1b2 h229\"><div class=\"t m0 x11b hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">1 572 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb1 w1a3 h229\"><div class=\"t m0 x44 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">3 866  </div></td></tr><tr><td class=\"c x252 y1cb2 w1b1 h233\"><div class=\"t m0 x75 h5 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de change sur <span class=\"_ _0\"></span>\u00e9l\u00e9ment financier<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb2 w1b2 h233\"><div class=\"t m0 xbe h5 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(3 373)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb2 w1a3 h233\"><div class=\"t m0 x2 h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(1 741) </div></td></tr><tr><td class=\"c x252 y1cb3 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Autres charges financi<span class=\"_ _0\"></span>\u00e8res<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb3 w1b2 h229\"><div class=\"t m0 x9c h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(290)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb3 w1a3 h229\"><div class=\"t m0 x11b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(313) </div></td></tr><tr><td class=\"c x252 y1cb4 w1b1 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc1 sc0 ls0 ws0\">Autres charges financi\u00e8res<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb4 w1b2 h229\"><div class=\"t m0 xbe hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(3 663)<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb4 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(2 054) </div></td></tr><tr><td class=\"c x252 y1cb5 w1b1 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total r\u00e9sultat financi<span class=\"_ _0\"></span>er<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cb5 w1b2 h229\"><div class=\"t m0 xde hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">131 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cb5 w1a3 h229\"><div class=\"t m0 x44 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">5 365  </div></td></tr></table>Les <span class=\"_ _16\"></span>produits <span class=\"_ _b\"></span>d\u2019<span class=\"_ _1\"></span>int\u00e9r\u00eats <span class=\"_ _16\"></span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _16\"></span>par <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>\u00e9qui<span class=\"_ _0\"></span>valents <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>proviennent <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>placements court-terme f<span class=\"_ _1\"></span>aits par <span class=\"_ _1\"></span>le Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _1\"></span>de sa tr<span class=\"_ _1\"></span>\u00e9sorerie <span class=\"_ _1\"></span>disponible <span class=\"_ _1\"></span>dans des <span class=\"_ _16\"></span>d\u00e9p\u00f4ts \u00e0 terme <span class=\"_ _1\"></span>ou des <span class=\"_ _1\"></span>valeurs<span class=\"_ _1\"></span> mobili\u00e8r<span class=\"_ _1\"></span>es de placement.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _16\"></span>gains <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>pertes <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>change <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>\u00e9l\u00e9ment <span class=\"_ _16\"></span>financier <span class=\"_ _16\"></span>r\u00e9sultent <span class=\"_ _16\"></span>majoritairement <span class=\"_ _16\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>positions <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>et \u00e9quivalents de tr\u00e9sorer<span class=\"_ _1\"></span>ie en devises <span class=\"_ _1\"></span>\u00e9trang\u00e8res (dolla<span class=\"_ _1\"></span>r am\u00e9ricain, yen <span class=\"_ _1\"></span>japonais) chez la soc<span class=\"_ _1\"></span>i\u00e9t\u00e9 m\u00e8re. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les autres <span class=\"_ _0\"></span>produits financiers<span class=\"_ _1\"></span> sont <span class=\"_ _0\"></span>principalement compos\u00e9s de <span class=\"_ _0\"></span>plus<span class=\"_ _b\"></span>-value de cession ou<span class=\"_ _0\"></span> de plus-value latente sur valeurs mobili\u00e8res<span class=\"_ _1\"></span> de placeme<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "Note 13.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Imp\u00f4t sur le r\u00e9<span class=\"_ _1\"></span>sultat<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>L<span class=\"_ _0\"></span>\u2019imp\u00f4t <span class=\"_ _0\"></span>sur le <span class=\"_ _0\"></span>r\u00e9sultat (charge <span class=\"_ _0\"></span>ou produit) comprend la <span class=\"_ _0\"></span>charge (ou <span class=\"_ _0\"></span>le produit) <span class=\"_ _0\"></span>d\u2019imp\u00f4t exigible <span class=\"_ _0\"></span>et la <span class=\"_ _0\"></span>charge (ou<span class=\"_ _245\"> </span> produit) <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>\u2019imp\u00f4t <span class=\"_ _4\"></span>dif<span class=\"_ _0\"></span>f\u00e9r\u00e9. <span class=\"_ _4\"></span>L<span class=\"_ _2\"></span>\u2019i<span class=\"_ _1\"></span>mp\u00f4t <span class=\"_ _4\"></span>est <span class=\"_ _16\"></span>comptabilis\u00e9 <span class=\"_ _4\"> </span>en <span class=\"_ _16\"></span>r<span class=\"_ _1\"></span>\u00e9sultat <span class=\"_ _4\"></span>sauf <span class=\"_ _16\"></span>s\u2019il <span class=\"_ _4\"></span>se <span class=\"_ _16\"></span>rattache <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>des <span class=\"_ _4\"> </span>\u00e9l\u00e9ments <span class=\"_ _16\"></span>qu<span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>sont<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> comptabilis\u00e9s <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>irectement <span class=\"_ _16\"></span>en <span class=\"_ _1\"></span>autres<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>\u00e9l\u00e9ments <span class=\"_ _16\"></span>du <span class=\"_ _1\"></span>r\u00e9s<span class=\"_ _1\"></span>ultat <span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>lobal<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2013 <span class=\"_ _16\"></span>auquel <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omptabilis\u00e9 <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>autres<span class=\"_ _245\"> </span> \u00e9l\u00e9ments du r\u00e9sultat gl<span class=\"_ _1\"></span>obal ou directement <span class=\"_ _1\"></span>en capitaux<span class=\"_ _1\"></span> propres.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Imp\u00f4t exigible <span class=\"ff3\"> </span>L<span class=\"_ _0\"></span>\u2019imp\u00f4t exigible est <span class=\"_ _1\"></span>le mont<span class=\"_ _1\"></span>ant estim\u00e9 d<span class=\"_ _1\"></span>e l\u2019imp\u00f4t d<span class=\"_ _1\"></span>\u00fb au <span class=\"_ _1\"></span>titre du <span class=\"_ _1\"></span>b\u00e9n\u00e9fice imp<span class=\"_ _1\"></span>osable <span class=\"_ _1\"></span>d\u2019une p\u00e9riode, <span class=\"_ _1\"></span>d\u00e9termin\u00e9<span class=\"_ _245\"> </span> en utilisant les taux d\u2019i<span class=\"_ _1\"></span>mp\u00f4t adopt\u00e9s o<span class=\"_ _1\"></span>u quasi<span class=\"_ _1\"></span>-adopt\u00e9s \u00e0 la dat<span class=\"_ _1\"></span>e de cl\u00f4ture. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _1\"></span><span class=\"ff3\"> </span>L<span class=\"_ _0\"></span>\u2019imp\u00f4t diff\u00e9r\u00e9 est <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mptabilis\u00e9 <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>diff\u00e9rences <span class=\"_ _1\"></span>temporelles<span class=\"_ _1\"></span> entre <span class=\"_ _b\"></span>la va<span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>comptable <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> ac<span class=\"_ _1\"></span>tifs<span class=\"_ _245\"> </span> et passifs et leurs bases f<span class=\"_ _1\"></span>iscales.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>L<span class=\"_ _0\"></span>\u2019\u00e9valuation de<span class=\"_ _0\"></span>s actifs et passifs <span class=\"_ _0\"></span>d\u2019imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _0\"></span>repose sur la <span class=\"_ _0\"></span>fa\u00e7on dont le <span class=\"_ _0\"></span>Groupe s\u2019attend \u00e0 <span class=\"_ _0\"></span>recouvrer ou<span class=\"_ _245\"> </span> r\u00e9gler <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>valeur <span class=\"_ _b\"></span>comp<span class=\"_ _1\"></span>table <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>passifs, <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>utilisant <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>ta<span class=\"_ _1\"></span>ux <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019imp\u00f4t <span class=\"_ _b\"></span>adopt\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uasi<span class=\"_ _b\"></span>-a<span class=\"_ _1\"></span>dopt\u00e9s <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _245\"> </span> cl\u00f4ture. <span class=\"_ _0\"></span>Un actif <span class=\"_ _0\"></span>d\u2019imp\u00f4t diff\u00e9r\u00e9 est <span class=\"_ _0\"></span>comptabilis\u00e9 s\u2019il <span class=\"_ _0\"></span>est probable <span class=\"_ _0\"></span>que le <span class=\"_ _0\"></span>Groupe disposera <span class=\"_ _0\"></span>de b\u00e9n\u00e9fices fut<span class=\"_ _0\"></span>urs<span class=\"_ _245\"> </span> imposables, <span class=\"_ _1\"></span>appr\u00e9ci\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> pr\u00e9v<span class=\"_ _1\"></span>isions <span class=\"_ _1\"></span>fiscales, <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>lesquels <span class=\"_ _1\"></span>cet <span class=\"_ _b\"></span>actif p<span class=\"_ _1\"></span>ourra <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>imput\u00e9 <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>un<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> horizon <span class=\"_ _1\"></span>raisonnable. <span class=\"_ _1\"></span>Sin<span class=\"_ _1\"></span>on, <span class=\"_ _1\"></span>les ac<span class=\"_ _1\"></span>tifs <span class=\"_ _1\"></span>d\u2019imp\u00f4ts <span class=\"_ _1\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>r\u00e9duit<span class=\"_ _b\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cons\u00e9qu<span class=\"_ _1\"></span>ence. <span class=\"_ _1\"></span>L<span class=\"_ _0\"></span>\u2019effet des <span class=\"_ _1\"></span>\u00e9v<span class=\"_ _1\"></span>entuelles<span class=\"_ _245\"> </span> variations <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>taux <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>\u2019imposition <span class=\"_ _16\"></span>sur <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>imp\u00f4ts <span class=\"_ _b\"></span>diff\u00e9r\u00e9s <span class=\"_ _16\"></span>constat\u00e9s <span class=\"_ _b\"></span>ant\u00e9ri<span class=\"_ _1\"></span>eurement <span class=\"_ _16\"></span>est <span class=\"_ _b\"></span>enregistr\u00e9 <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>r\u00e9sultat<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> selon le principe du re<span class=\"_ _1\"></span>port variable, sa<span class=\"_ _1\"></span>uf si l\u2019effet concerne un \u00e9l\u00e9ment co<span class=\"_ _1\"></span>mptabilis<span class=\"_ _1\"></span>\u00e9 en capitaux propre<span class=\"_ _b\"></span>s. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les imp\u00f4ts di<span class=\"_ _0\"></span>ff\u00e9r\u00e9s sont pr\u00e9sent\u00e9s au bilan <span class=\"_ _0\"></span>s\u00e9par\u00e9m<span class=\"_ _1\"></span>ent des actifs et <span class=\"_ _0\"></span>passifs d\u2019imp\u00f4t exigible et class\u00e9s dans<span class=\"_ _245\"> </span> les \u00e9l\u00e9ments non co<span class=\"_ _1\"></span>urants.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>T<span class=\"_ _0\"></span>raitements fiscaux ince<span class=\"_ _1\"></span>rtains<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Un <span class=\"_ _11\"> </span>\u00ab <span class=\"_ _11\"> </span>traiteme<span class=\"_ _1\"></span>nt <span class=\"_ _11\"> </span>fiscal <span class=\"_ _f\"> </span>incertain <span class=\"_ _11\"> </span>\u00bb <span class=\"_ _f\"> </span>est <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>traitem<span class=\"_ _1\"></span>ent <span class=\"_ _11\"> </span>fiscal <span class=\"_ _f\"> </span>pour <span class=\"_ _11\"> </span>lequel <span class=\"_ _f\"> </span>il <span class=\"_ _11\"> </span>existe <span class=\"_ _11\"> </span>une <span class=\"_ _11\"> </span>i<span class=\"_ _1\"></span>ncertitude <span class=\"_ _f\"> </span>quant <span class=\"_ _11\"> </span>\u00e0<span class=\"_ _245\"> </span> l\u2019acceptation par l\u2019adm<span class=\"_ _1\"></span>inistration fiscale co<span class=\"_ _1\"></span>ncern\u00e9e du t<span class=\"_ _1\"></span>raitement fiscal en vert<span class=\"_ _1\"></span>u de la l\u00e9g<span class=\"_ _1\"></span>islation fiscale. <span class=\"_ _16\"></span><span class=\"ff1\"> </span>Si <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>conclut <span class=\"_ _16\"></span>qu\u2019il <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>probabl<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>l\u2019administration <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>accep<span class=\"_ _1\"></span>te <span class=\"_ _16\"></span>une <span class=\"_ _16\"></span>position <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>incertai<span class=\"_ _1\"></span>ne,<span class=\"_ _245\"> </span> l\u2019ensemble <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>\u00e9l\u00e9ments<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>elatifs <span class=\"_ _3\"> </span>aux <span class=\"_ _3\"> </span>imp\u00f4ts <span class=\"_ _3\"> </span>(r\u00e9sultat<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>fiscal<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>assiettes <span class=\"_ _3\"> </span>fiscales, <span class=\"_ _3\"> </span>taux <span class=\"_ _3\"> </span>d\u2019impos<span class=\"_ _1\"></span>ition, <span class=\"_ _3\"> </span>d\u00e9ficits<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> reportables, <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dits <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>\u2019imp\u00f4t, <span class=\"_ _b\"></span>taxes)<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>seront <span class=\"_ _b\"></span>d\u00e9termin\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>conform\u00e9<span class=\"_ _1\"></span>ment <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>cette<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>posit<span class=\"_ _1\"></span>ion. <span class=\"_ _16\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _16\"></span>le <span class=\"_ _1\"></span>Grou<span class=\"_ _1\"></span>pe <span class=\"_ _b\"></span>concl<span class=\"_ _1\"></span>ut<span class=\"_ _245\"> </span> que l\u2019acceptation par l\u2019administration fiscale n\u2019est pas probable, cette incertitude sera int\u00e9gr\u00e9e dans le cal<span class=\"_ _0\"></span>cu<span class=\"_ _1\"></span>l<span class=\"_ _245\"> </span> des \u00e9l\u00e9ments relatifs aux<span class=\"_ _1\"></span> imp\u00f4ts, et donnera l<span class=\"_ _1\"></span>ieu \u00e0 comptabi<span class=\"_ _1\"></span>lisation d\u2019<span class=\"_ _1\"></span>un pass<span class=\"_ _1\"></span>if d\u2019imp\u00f4ts. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Sur <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>exercices<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span> d\u00e9c<span class=\"_ _1\"></span>embre <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Grou<span class=\"_ _1\"></span>pe <span class=\"_ _1\"></span>n\u2019a <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>connaissance <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019un<span class=\"_ _245\"> </span> traitement fiscal incertai<span class=\"_ _1\"></span>n qui aurait un im<span class=\"_ _1\"></span>pact significatif sur l<span class=\"_ _1\"></span>es comptes.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le Groupe ne compte <span class=\"_ _1\"></span>pas de groupe<span class=\"_ _1\"></span> d\u2019int\u00e9gration fisc<span class=\"_ _1\"></span>ale.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>13.1 D\u00e9tail de la cha<span class=\"_ _1\"></span>rge d\u2019imp\u00f4t<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3aa h370\" id=\"_4f613c8d-2e57-4dc6-b7b9-ba5d3233274c\"><tr><td class=\"c x252 y1cb6 w1a0 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb6 w1a8 h23a\"><div class=\"t m0 x6f hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb6 w1b2 h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1cb7 w1a0 h23a\"><div class=\"t m0 x75 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4ts courants<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb7 w1a8 h23a\"><div class=\"t m0 x0 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(11 199)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb7 w1b2 h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(10 558) </div></td></tr><tr><td class=\"c x252 y1cb8 w1a0 h23a\"><div class=\"t m0 x75 hfc y1073 ffb fs2a fc0 sc0 ls0 ws0\">- sur le r\u00e9sultat<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb8 w1a8 h23a\"><div class=\"t m0 x0 hfc y1073 ffb fs2a fc0 sc0 ls0 ws0\">(10 891)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb8 w1b2 h23a\"><div class=\"t m0 xe7 h24b y1073 ffb fs2a fc0 sc0 ls0 ws0\">(10 321) </div></td></tr><tr><td class=\"c x252 y1cb9 w1a0 h23d\"><div class=\"t m0 x75 hfc y16be ffb fs2a fc0 sc0 ls0 ws0\">- sur la valeur ajout\u00e9e (CVA<span class=\"_ _0\"></span>E)<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb9 w1a8 h23d\"><div class=\"t m0 x44 hfc y16be ffb fs2a fc0 sc0 ls0 ws0\">(308)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb9 w1b2 h23d\"><div class=\"t m0 x9c h24b y16be ffb fs2a fc0 sc0 ls0 ws0\">(238) </div></td></tr><tr><td class=\"c x252 y1cba w1a0 h23c\"><div class=\"t m0 x75 h5 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cba w1a8 h23c\"><div class=\"t m0 x45 h5 y109e ff1 fs2a fc0 sc0 ls0 ws0\">310<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cba w1b2 h23c\"><div class=\"t m0 x11b h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">1 791 </div></td></tr><tr><td class=\"c x252 y1cbb w1a0 h23c\"><div class=\"t m0 x75 hf7 y109e ff3 fs2a fc1 sc0 ls0 ws0\">(Charge) / Produit d'imp\u00f4t<span class=\"_ _0\"></span> constat\u00e9 en compte de r<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _1\"></span>ultat<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cbb w1a8 h23c\"><div class=\"t m0 x0 hf7 y109e ff3 fs2a fc1 sc0 ls0 ws0\">(10 889)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cbb w1b2 h23c\"><div class=\"t m0 xbe h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">(8 768) </div></td></tr></table>13.2 Imp\u00f4ts constat\u00e9s en <span class=\"_ _1\"></span>autres \u00e9l\u00e9m<span class=\"_ _1\"></span>ents du r\u00e9sult<span class=\"_ _1\"></span>at global<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3ab h371\" id=\"_08a7624a-6905-45c3-b5b6-082e4e7a2f79\"><tr><td class=\"c x252 y1cbc w1a0 he\"><div class=\"t m0 x75 hf7 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cbc w1a8 he\"><div class=\"t m0 x6f hf7 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cbc w1b4 he\"><div class=\"t m0 x81 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x1a2 y1cbd w3ac h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s sur r\u00e9\u00e9valuat<span class=\"_ _0\"></span>ion du passif au titre des r\u00e9gime<span class=\"_ _0\"></span>s de retraite \u00e0<span class=\"_ _245\"> </span></div></td><td class=\"c x2e2 y1cbe w1a8 h24c\"><div class=\"t m0 x57 h5 yf6e ff1 fs2a fc0 sc0 ls5f ws0\">12<span class=\"fs3 ls0\"> </span></div></td><td class=\"c x261 y1cbe w1b4 h24c\"><div class=\"t m0 x94 h228 yf6e ff1 fs2a fc0 sc0 ls5f ws0\">31<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1a2 y1cbf w3ad h366\"><div class=\"t m0 x1a1 h5 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">prestations d\u00e9finies (\u00e9<span class=\"_ _0\"></span>carts actuariels)<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1cc0 w1a0 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(Charge) / Produit d'imp\u00f4t<span class=\"_ _0\"></span> constat\u00e9 en autres \u00e9l\u00e9men<span class=\"_ _0\"></span>ts du r\u00e9sultat global<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc0 w1a8 h229\"><div class=\"t m0 x57 hf7 y15cf ff3 fs2a fc1 sc0 ls5f ws0\">12<span class=\"fs3 ls0\"> </span></div></td><td class=\"c x261 y1cc0 w1b4 h229\"><div class=\"t m0 x94 h227 y15cf ff3 fs2a fc1 sc0 ls5f ws0\">31<span class=\"ls0\"> </span></div></td></tr></table>13.3 V<span class=\"_ _0\"></span>ariation bilantielle d<span class=\"_ _1\"></span>es imp\u00f4ts diff\u00e9r\u00e9s<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3ab h36f\" id=\"_6bacb546-104e-43f7-8137-a65f3c283b6d\"><tr><td class=\"c x252 y1caa w1a0 he\"><div class=\"t m0 x75 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1caa w1a8 he\"><div class=\"t m0 x6f hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1caa w1b4 he\"><div class=\"t m0 x81 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1cab w1a0 h229\"><div class=\"t m0 x75 hfc y15cf ffb fs2a fc0 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s actifs - Ouvertur<span class=\"_ _0\"></span>e<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cab w1a8 h229\"><div class=\"t m0 x98 hfc y15cf ffb fs2a fc0 sc0 ls0 ws0\">4 241<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cab w1b4 h229\"><div class=\"t m0 x11b h24b y15cf ffb fs2a fc0 sc0 ls0 ws0\">2 390 </div></td></tr><tr><td class=\"c x252 y1cac w1a0 h1e8\"><div class=\"t m0 x75 hfc y12b1 ffb fs2a fc0 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s passifs<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- Ouverture<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cac w1a8 h1e8\"><div class=\"t m0 x44 hfc y12b1 ffb fs2a fc0 sc0 ls0 ws0\">(933)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cac w1b4 h1e8\"><div class=\"t m0 xbe h24b y12b1 ffb fs2a fc0 sc0 ls0 ws0\">(1 046) </div></td></tr><tr><td class=\"c x252 y1cad w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x79 h23b y122f ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x7f hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\"> janvier<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cad w1a8 h229\"><div class=\"t m0 x98 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">3 309<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cad w1b4 h229\"><div class=\"t m0 x11b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">1 344 </div></td></tr><tr><td class=\"c x252 y1cc1 w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Comptabilis\u00e9s en com<span class=\"_ _0\"></span>pte de r\u00e9sultat<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc1 w1a8 h1e8\"><div class=\"t m0 x45 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">310<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc1 w1b4 h1e8\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 791 </div></td></tr><tr><td class=\"c x252 y1caf w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Comptabilis\u00e9s en autres <span class=\"_ _0\"></span>\u00e9l\u00e9ments du r\u00e9sultat global<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1caf w1a8 h229\"><div class=\"t m0 x57 h5 y15cf ff1 fs2a fc0 sc0 ls5f ws0\">12<span class=\"fs3 ls0\"> </span></div></td><td class=\"c x261 y1caf w1b4 h229\"><div class=\"t m0 x94 h228 y15cf ff1 fs2a fc0 sc0 ls5f ws0\">31<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1cb0 w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Entr\u00e9e de p\u00e9rim\u00e8tre<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb0 w1a8 h1e8\"><div class=\"t m0 x84 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb0 w1b4 h1e8\"><div class=\"t m0 x17d h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1cb1 w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb1 w1a8 h229\"><div class=\"t m0 x44 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(162)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb1 w1b4 h229\"><div class=\"t m0 x6 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">143 </div></td></tr><tr><td class=\"c x252 y1cb2 w1a0 h233\"><div class=\"t m0 x75 hf7 y16b2 ff3 fs2a fc1 sc0 ls0 ws0\">Variation sur l'exerci<span class=\"_ _0\"></span>ce<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb2 w1a8 h233\"><div class=\"t m0 x45 hf7 y16b2 ff3 fs2a fc1 sc0 ls0 ws0\">160<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb2 w1b4 h233\"><div class=\"t m0 x11b h227 y16b2 ff3 fs2a fc1 sc0 ls0 ws0\">1 965 </div></td></tr><tr><td class=\"c x252 y1cc2 w1a0 h229\"><div class=\"t m0 x75 hfc y15cf ffb fs2a fc0 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s actifs - Cl\u00f4ture<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc2 w1a8 h229\"><div class=\"t m0 x98 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">4 245<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc2 w1b4 h229\"><div class=\"t m0 x11b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">4 241 </div></td></tr><tr><td class=\"c x252 y1cc3 w1a0 h1e8\"><div class=\"t m0 x75 hfc y12b1 ffb fs2a fc0 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s passifs<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- Cl\u00f4ture<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc3 w1a8 h1e8\"><div class=\"t m0 x44 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(776)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc3 w1b4 h1e8\"><div class=\"t m0 xbf h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(933) </div></td></tr><tr><td class=\"c x252 y1cb5 w1a0 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Au 31 d\u00e9cembre<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb5 w1a8 h229\"><div class=\"t m0 x98 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">3 469<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb5 w1b4 h229\"><div class=\"t m0 x11b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">3 309 </div></td></tr></table>13.4 Nature des imp<span class=\"_ _1\"></span>\u00f4ts diff\u00e9r\u00e9s<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3ae h372\" id=\"_b4583f57-b8e7-4f24-8895-bb189858f6be\"><tr><td class=\"c x252 y1cc4 w1a0 he\"><div class=\"t m0 x75 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc4 w1a8 he\"><div class=\"t m0 xe hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc4 w1b4 he\"><div class=\"t m0 x1b h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1cc5 w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes de location<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc5 w1a8 h1e8\"><div class=\"t m0 x98 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 884<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc5 w1b4 h1e8\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 243 </div></td></tr><tr><td class=\"c x252 y1cc6 w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Engagements \u00e0 presta<span class=\"_ _0\"></span>tions d\u00e9finies<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc6 w1a8 h229\"><div class=\"t m0 x45 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">780<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc6 w1b4 h229\"><div class=\"t m0 x6 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">685 </div></td></tr><tr><td class=\"c x252 y1cc7 w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">R\u00e9\u00e9valuation de la p<span class=\"_ _0\"></span>erte de cr\u00e9dits attendue sur les cr\u00e9<span class=\"_ _0\"></span>ances clients<span class=\"_ _1\"></span><span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc7 w1a8 h229\"><div class=\"t m0 x45 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">356<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc7 w1b4 h229\"><div class=\"t m0 x6 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">273 </div></td></tr><tr><td class=\"c x252 y1cc8 w1a0 h233\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Provisions non d\u00e9du<span class=\"_ _0\"></span>ctibles sur <span class=\"_ _1\"></span>l'exercice<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc8 w1a8 h233\"><div class=\"t m0 x98 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">2 455<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc8 w1b4 h233\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 880 </div></td></tr><tr><td class=\"c x252 y1cc9 w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9penses de recherch<span class=\"_ _0\"></span>e et d\u00e9veloppement d\u00e9ductibles<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc9 w1a8 h229\"><div class=\"t m0 x84 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc9 w1b4 h229\"><div class=\"t m0 x6 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">614 </div></td></tr><tr><td class=\"c x252 y1cca w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9dit d'imp\u00f4t \u00e9trange<span class=\"_ _0\"></span>r<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cca w1a8 h1e8\"><div class=\"t m0 x45 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">456<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cca w1b4 h1e8\"><div class=\"t m0 x6 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">517 </div></td></tr><tr><td class=\"c x252 y1ccb w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Autres diff\u00e9rences tem<span class=\"_ _0\"></span>poraires<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ccb w1a8 h229\"><div class=\"t m0 x98 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">1 143<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1ccb w1b4 h229\"><div class=\"t m0 x6 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">834 </div></td></tr><tr><td class=\"c x252 y1ccc w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Compensation des imp\u00f4t<span class=\"_ _0\"></span>s diff\u00e9r\u00e9s<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ccc w1a8 h1e8\"><div class=\"t m0 xa1 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(4 830)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1ccc w1b4 h1e8\"><div class=\"t m0 xbe h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(3 803) </div></td></tr><tr><td class=\"c x252 y1ccd w1a0 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s actifs<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ccd w1a8 h229\"><div class=\"t m0 x98 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">4 245<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1ccd w1b4 h229\"><div class=\"t m0 x11b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">4 241 </div></td></tr><tr><td class=\"c x252 y1cce w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Droits d'utilisation<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cce w1a8 h1e8\"><div class=\"t m0 xa1 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(3 768)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cce w1b4 h1e8\"><div class=\"t m0 xbe h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(3 152) </div></td></tr><tr><td class=\"c x252 y1ccf w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Activation des co\u00fbts d<span class=\"_ _0\"></span>e d\u00e9veloppement<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ccf w1a8 h229\"><div class=\"t m0 x44 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(307)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1ccf w1b4 h229\"><div class=\"t m0 xbf h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(588) </div></td></tr><tr><td class=\"c x252 y1cd0 w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Actifs incorporels acqu<span class=\"_ _0\"></span>is lors d'un regroupement d'entr<span class=\"_ _0\"></span>eprise<span class=\"_ _1\"></span><span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cd0 w1a8 h1e8\"><div class=\"t m0 x44 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(776)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cd0 w1b4 h1e8\"><div class=\"t m0 xbf h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(932) </div></td></tr><tr><td class=\"c x252 y1cd1 w1a0 h235\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Juste valeur des \u00e9quiv<span class=\"_ _0\"></span>alents de tr\u00e9sorerie<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cd1 w1a8 h235\"><div class=\"t m0 x44 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(317)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cd1 w1b4 h235\"><div class=\"t m0 xc h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(5) </div></td></tr><tr><td class=\"c x252 y1cd2 w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Autres diff\u00e9rences tem<span class=\"_ _0\"></span>poraires<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cd2 w1a8 h1e8\"><div class=\"t m0 x44 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(438)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cd2 w1b4 h1e8\"><div class=\"t m0 xde h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(60) </div></td></tr><tr><td class=\"c x252 y1cd3 w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Compensation des imp\u00f4t<span class=\"_ _0\"></span>s diff\u00e9r\u00e9s<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cd3 w1a8 h229\"><div class=\"t m0 x98 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">4 830<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cd3 w1b4 h229\"><div class=\"t m0 x11b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 803 </div></td></tr><tr><td class=\"c x252 y1cd4 w1a0 h1e8\"><div class=\"t m0 x75 hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s passifs<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cd4 w1a8 h1e8\"><div class=\"t m0 x44 hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(776)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cd4 w1b4 h1e8\"><div class=\"t m0 xbf h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(933) </div></td></tr></table>Les <span class=\"_ _4\"> </span>provisio<span class=\"_ _1\"></span>ns <span class=\"_ _4\"> </span>non <span class=\"_ _3\"> </span>d\u00e9d<span class=\"_ _1\"></span>uctibles <span class=\"_ _3\"> </span>sur <span class=\"_ _3\"> </span>l\u2019exercice <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>oncernent <span class=\"_ _3\"> </span>principa<span class=\"_ _1\"></span>lement, <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>Fr<span class=\"_ _1\"></span>ance, <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _11\"> </span>la <span class=\"_ _4\"> </span>participation <span class=\"_ _3\"> </span>des salari\u00e9s <span class=\"_ _0\"></span>aux<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>r\u00e9sultats de <span class=\"_ _0\"></span>l'entreprise, aux Etats-Unis, \u00e0 <span class=\"_ _0\"></span>diverses <span class=\"_ _0\"></span>provisions<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>(primes<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>salari\u00e9s,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cong\u00e9s pay\u00e9s) et <span class=\"_ _11\"> </span>en <span class=\"_ _4\"> </span>Allemagne<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>(primes  des <span class=\"_ _11\"> </span>salari\u00e9s, <span class=\"_ _11\"> </span>con<span class=\"_ _1\"></span>g\u00e9s <span class=\"_ _11\"> </span>pay\u00e9<span class=\"_ _1\"></span>s), <span class=\"_ _11\"> </span>pour <span class=\"_ _f\"> </span>lesquelles <span class=\"_ _f\"> </span>des <span class=\"_ _11\"> </span>im<span class=\"_ _1\"></span>p\u00f4ts <span class=\"_ _11\"> </span>diff\u00e9r\u00e9s <span class=\"_ _11\"> </span>actifs  on<span class=\"_ _0\"></span>t  \u00e9t\u00e9<span class=\"_ _0\"></span> comptabilis\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>31 <span class=\"_ _b\"></span>d\u00e9cembre <span class=\"_ _16\"></span>2025 <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>1 <span class=\"_ _b\"></span>1<span class=\"_ _2\"></span>18 <span class=\"_ _16\"></span>milliers <span class=\"_ _16\"></span>d\u2019euros, <span class=\"_ _16\"></span>679 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>illiers <span class=\"_ _16\"></span>d\u2019euro<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>421 <span class=\"_ _16\"></span>milliers <span class=\"_ _16\"></span>d\u2019euros, respectivement.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25, le Groupe <span class=\"_ _1\"></span>n\u2019a pas de d\u00e9fic<span class=\"_ _1\"></span>it reportable.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>13.5 Preuve d\u2019imp\u00f4t<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3af h373\" id=\"_0bec488b-68a3-4355-83a3-f00454496633\"><tr><td class=\"c x252 y1cd5 w1b5 he\"><div class=\"t m0 x75 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td></td><td class=\"c x312 y1cd5 w1b6 he\"><div class=\"t m0 xb9 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td></td><td class=\"c x313 y1cd5 w1b6 he\"><div class=\"t m0 xb9 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1cd6 w1b5 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">R\u00e9sultat net avant imp\u00f4t<span class=\"_ _0\"></span>s </div></td><td></td><td class=\"c x314 y1cd6 w181 h229\"><div class=\"t m0 x62 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">60 889 </div></td><td></td><td class=\"c x315 y1cd6 w1b9 h229\"><div class=\"t m0 x154 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">51 497 </div></td></tr><tr><td class=\"c x252 y1cd7 w1b5 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Produit / (Charge) d'imp\u00f4t<span class=\"_ _0\"></span> th\u00e9orique </div></td><td class=\"c x312 y1cd7 w1b7 h1e8\"><div class=\"t m0 xc4 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">25,8% </div></td><td class=\"c x314 y1cd7 w181 h1e8\"><div class=\"t m0 x1e h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(15 725) </div></td><td class=\"c x313 y1cd7 w1b8 h1e8\"><div class=\"t m0 x1d h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">25,8% </div></td><td class=\"c x315 y1cd7 w1b9 h1e8\"><div class=\"t m0 x83 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(13 299) </div></td></tr><tr><td class=\"c x252 y1cd8 w1b5 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Taxation des soci\u00e9t\u00e9s <span class=\"_ _0\"></span>\u00e9trang\u00e8res \u00e0 des taux diff\u00e9rents </div></td><td class=\"c x312 y1cd8 w1b7 h1e8\"><div class=\"t m0 x83 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x314 y1cd8 w181 h1e8\"><div class=\"t m0 x97 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(18) </div></td><td class=\"c x313 y1cd8 w1b8 h1e8\"><div class=\"t m0 x1e h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x315 y1cd8 w1b9 h1e8\"><div class=\"t m0 x97 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(19) </div></td></tr><tr><td class=\"c x252 y1cd9 w1b5 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Effets d'imp\u00f4ts : </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1cda w1b5 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- R\u00e9sultats des soci\u00e9t\u00e9s m<span class=\"_ _0\"></span>ises en \u00e9quivalence, nets d'im<span class=\"_ _0\"></span>p\u00f4t<span class=\"_ _1\"></span> </div></td><td class=\"c x312 y1cda w1b7 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x314 y1cda w181 h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x313 y1cda w1b8 h229\"><div class=\"t m0 x1e h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x315 y1cda w1b9 h229\"><div class=\"t m0 xa1 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1cdb w1b5 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">- Diff\u00e9rences permane<span class=\"_ _0\"></span>ntes </div></td><td class=\"c x312 y1cdb w1b7 h1e8\"><div class=\"t m0 x83 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">2,0% </div></td><td class=\"c x314 y1cdb w181 h1e8\"><div class=\"t m0 x7f h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(1 198) </div></td><td class=\"c x313 y1cdb w1b8 h1e8\"><div class=\"t m0 x1e h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">2,9% </div></td><td class=\"c x315 y1cdb w1b9 h1e8\"><div class=\"t m0 x62 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(1 515) </div></td></tr><tr><td class=\"c x252 y1cdc w1b5 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- Avantages fiscaux et cr<span class=\"_ _0\"></span>\u00e9dits d'imp\u00f4ts </div></td><td class=\"c x312 y1cdc w1b7 h229\"><div class=\"t m0 xc5 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-10,4% </div></td><td class=\"c x314 y1cdc w181 h229\"><div class=\"t m0 x81 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">6 306 </div></td><td class=\"c x313 y1cdc w1b8 h229\"><div class=\"t m0 xcb h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-11,9% </div></td><td class=\"c x315 y1cdc w1b9 h229\"><div class=\"t m0 x70 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">6 120 </div></td></tr><tr><td class=\"c x252 y1cdd w1b5 h233\"><div class=\"t m0 x75 h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">- CVAE </div></td><td class=\"c x312 y1cdd w1b7 h233\"><div class=\"t m0 x83 h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">0,4% </div></td><td class=\"c x314 y1cdd w181 h233\"><div class=\"t m0 x70 h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(229) </div></td><td class=\"c x313 y1cdd w1b8 h233\"><div class=\"t m0 x1e h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">0,3% </div></td><td class=\"c x315 y1cdd w1b9 h233\"><div class=\"t m0 x1c h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(176) </div></td></tr><tr><td class=\"c x252 y1cde w1b5 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- Pertes pour lesquelle<span class=\"_ _0\"></span>s aucun imp\u00f4t diff\u00e9r\u00e9 n'a \u00e9t<span class=\"_ _0\"></span>\u00e9 reconnu<span class=\"_ _1\"></span> </div></td><td class=\"c x312 y1cde w1b7 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x314 y1cde w181 h229\"><div class=\"t m0 x97 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(26) </div></td><td class=\"c x313 y1cde w1b8 h229\"><div class=\"t m0 x1e h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x315 y1cde w1b9 h229\"><div class=\"t m0 xa1 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1a2 y1cdf w3b0 h374\"><div class=\"t m0 x1a1 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">- Utilisation de d\u00e9ficits <span class=\"_ _0\"></span>reportables ant\u00e9rieurs no<span class=\"_ _0\"></span>n reconnus dans<span class=\"_ _245\"> </span></div></td><td class=\"c x312 y1ce0 w1b7 h24f\"><div class=\"t m0 x83 h228 y10b0 ff1 fs2a fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x314 y1ce0 w181 h24f\"><div class=\"t m0 xba h228 y10b0 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x313 y1ce0 w1b8 h24f\"><div class=\"t m0 x63 h228 y10b0 ff1 fs2a fc0 sc0 ls0 ws0\">-0,2% </div></td><td class=\"c x315 y1ce0 w1b9 h24f\"><div class=\"t m0 xd2 h228 y10b0 ff1 fs2a fc0 sc0 ls0 ws0\">121 </div></td></tr><tr><td class=\"c x1a2 y1ce2 w3b1 h375\"><div class=\"t m0 x1a1 h228 y1ce1 ff1 fs2a fc0 sc0 ls0 ws0\">l'imp\u00f4t diff\u00e9r\u00e9<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1ce3 w1b5 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Produit / (Charge) d'imp\u00f4t<span class=\"_ _0\"></span> effectif </div></td><td class=\"c x312 y1ce3 w1b7 h1e8\"><div class=\"t m0 xc4 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">17,9% </div></td><td class=\"c x314 y1ce3 w181 h1e8\"><div class=\"t m0 x1e h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(10 889) </div></td><td class=\"c x313 y1ce3 w1b8 h1e8\"><div class=\"t m0 x1d h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">17,0% </div></td><td class=\"c x315 y1ce3 w1b9 h1e8\"><div class=\"t m0 x62 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(8 768) </div></td></tr></table>Le <span class=\"_ _16\"></span>rapprocheme<span class=\"_ _1\"></span>nt <span class=\"_ _16\"></span>entre <span class=\"_ _4\"></span>l\u2019imp\u00f4t <span class=\"_ _16\"></span>th\u00e9orique<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>\u2019imp\u00f4t <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>ffectif <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>construit <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>partir <span class=\"_ _16\"></span>du <span class=\"_ _4\"></span>taux <span class=\"_ _16\"></span>d\u2019imp\u00f4t <span class=\"_ _16\"></span>ex<span class=\"_ _1\"></span>igible <span class=\"_ _4\"></span>en France au <span class=\"_ _1\"></span>niveau <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la s<span class=\"_ _1\"></span>oci\u00e9t\u00e9<span class=\"_ _1\"></span>-m\u00e8re<span class=\"_ _1\"></span> du <span class=\"_ _1\"></span>Groupe.<span class=\"_ _1\"></span> Sur <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>exercices <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>celui-ci<span class=\"_ _1\"></span> se c<span class=\"_ _1\"></span>ompose <span class=\"_ _1\"></span>du t<span class=\"_ _1\"></span>aux d\u2019imp\u00f4t sur les soc<span class=\"_ _1\"></span>i\u00e9t\u00e9s de 25.0% comp<span class=\"_ _1\"></span>l\u00e9t\u00e9 de la contr<span class=\"_ _1\"></span>ibution additionne<span class=\"_ _1\"></span>lle sur l\u2019imp\u00f4t de 3.3%.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>La <span class=\"_ _11\"> </span>CV<span class=\"_ _0\"></span>AE, <span class=\"_ _11\"> </span>Cot<span class=\"_ _1\"></span>isation <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>ur  la <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>aleur <span class=\"_ _3\"> </span>Ajout\u00e9e <span class=\"_ _f\"> </span>des <span class=\"_ _f\"> </span>Entreprises, <span class=\"_ _f\"> </span>composan<span class=\"_ _1\"></span>te <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _11\"> </span>Contr<span class=\"_ _1\"></span>ibution <span class=\"_ _f\"> </span>\u00c9conomiqu<span class=\"_ _1\"></span>e T<span class=\"_ _9\"></span>erritoriale (C<span class=\"_ _1\"></span>ET) en France est qual<span class=\"_ _1\"></span>ifi\u00e9e d\u2019imp\u00f4t sur <span class=\"_ _1\"></span>le r\u00e9sultat par le<span class=\"_ _1\"></span> Groupe.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _11\"> </span>avantages <span class=\"_ _3\"> </span>f<span class=\"_ _1\"></span>iscaux <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>cr\u00e9dits <span class=\"_ _3\"> </span>d\u2019<span class=\"_ _1\"></span>imp\u00f4ts <span class=\"_ _11\"> </span>sont <span class=\"_ _11\"> </span>principalement <span class=\"_ _11\"> </span>li\u00e9s <span class=\"_ _11\"> </span>au <span class=\"_ _11\"> </span>dispositif <span class=\"_ _3\"> </span>\u00ab<span class=\"_ _b\"></span><span class=\"ff1\"> </span>IP <span class=\"_ _11\"> </span>Box<span class=\"ff1\"> </span>\u00bb <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>ont <span class=\"_ _11\"> </span>b\u00e9n\u00e9ficie Planisware S.<span class=\"_ _1\"></span>A. depuis 20<span class=\"_ _1\"></span>19 et au <span class=\"_ _1\"></span>Cr\u00e9dit Imp<span class=\"_ _1\"></span>\u00f4t Recherc<span class=\"_ _1\"></span>he. Par ailleurs<span class=\"_ _1\"></span>, en 2024, <span class=\"_ _1\"></span>le Groupe a<span class=\"_ _1\"></span> b\u00e9n\u00e9fici\u00e9 <span class=\"_ _1\"></span>d\u2019une d\u00e9duction <span class=\"_ _1\"></span>extra <span class=\"_ _b\"></span>comptabl<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>li\u00e9e <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019au<span class=\"_ _1\"></span>gme<span class=\"_ _1\"></span>ntation <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>pital <span class=\"_ _1\"></span>r\u00e9serv\u00e9e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>lari\u00e9s, <span class=\"_ _b\"></span>concomitante <span class=\"_ _b\"></span>au <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ocessus d\u2019introduction en bo<span class=\"_ _1\"></span>urse.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les d<span class=\"_ _1\"></span>iff\u00e9rences <span class=\"_ _1\"></span>permanentes<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>principalement<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dues <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>non<span class=\"_ _b\"></span>-d\u00e9duct<span class=\"_ _1\"></span>ibilit\u00e9 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>charge <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>lative <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>actio<span class=\"_ _1\"></span>ns gratuites pour 1 173 <span class=\"_ _1\"></span>milliers d\u2019euros en <span class=\"_ _1\"></span>2025 et 1 307 <span class=\"_ _1\"></span>milliers d\u2019euros en 20<span class=\"_ _1\"></span>24.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Dispositif IP BOX<span class=\"ff3\"> </span>L<span class=\"_ _0\"></span>\u2019IP<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Box<span class=\"ff1\"> </span>est <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>disp<span class=\"_ _1\"></span>ositif <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>perm<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>Pla<span class=\"_ _1\"></span>nisware <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>b\u00e9n\u00e9ficier <span class=\"_ _b\"></span>d\u2019un <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>d\u2019<span class=\"_ _1\"></span>imp\u00f4t <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>soc<span class=\"_ _1\"></span>i\u00e9t\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>10% <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ur ses <span class=\"_ _3\"> </span>revenus <span class=\"_ _4\"> </span>tir\u00e9s <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>propr<span class=\"_ _1\"></span>i\u00e9t\u00e9 <span class=\"_ _4\"> </span>inte<span class=\"_ _1\"></span>llectuelle. <span class=\"_ _16\"></span>Au <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>as <span class=\"_ _4\"> </span>d\u2019esp\u00e8ce<span class=\"_ _1\"></span>, <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>revenus <span class=\"_ _3\"> </span>\u00e9ligibles <span class=\"_ _3\"> </span>du <span class=\"_ _3\"> </span>Groupe <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _3\"> </span>les revenus  en <span class=\"_ _12\"> </span>lien  avec <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>maintenance <span class=\"_ _12\"> </span>\u00e9v<span class=\"_ _1\"></span>olutive  g\u00e9<span class=\"_ _1\"></span>n\u00e9rant  des <span class=\"_ _12\"> </span>nouvelles <span class=\"_ _12\"> </span>versions  d<span class=\"_ _1\"></span>u  log<span class=\"_ _1\"></span>iciel  Planisw<span class=\"_ _1\"></span>are Ent<span class=\"ls4\">er</span>prise. <span class=\"_ _4\"> </span>Un <span class=\"_ _4\"> </span>r\u00e9s<span class=\"_ _1\"></span>ultat <span class=\"_ _4\"> </span>\u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>IP <span class=\"_ _4\"> </span>BOX<span class=\"ff1\"> </span>\u00bb <span class=\"_ _4\"> </span>net <span class=\"_ _4\"> </span>est <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>nsuite <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>btenu <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>soustracti<span class=\"_ _1\"></span>on <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>d\u00e9pe<span class=\"_ _1\"></span>nses <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>recherc<span class=\"_ _1\"></span>he <span class=\"_ _4\"> </span>et d\u00e9veloppement <span class=\"_ _16\"></span>qui <span class=\"_ _b\"></span>ont <span class=\"_ _16\"></span>contribu\u00e9 <span class=\"_ _b\"></span>direct<span class=\"_ _1\"></span>ement <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ux <span class=\"_ _16\"></span>actifs <span class=\"_ _b\"></span>\u00e9ligibles. <span class=\"_ _16\"></span>Vi<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>ce <span class=\"_ _b\"></span>dispositif<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>le <span class=\"_ _4\"></span>Groupe <span class=\"_ _b\"></span>a <span class=\"_ _16\"></span>pu <span class=\"_ _b\"></span>b\u00e9n\u00e9fici<span class=\"_ _1\"></span>er d\u2019une r\u00e9duction d\u2019imp<span class=\"_ _1\"></span>\u00f4t de <span class=\"_ _1\"></span>6 054 milliers<span class=\"_ _1\"></span> d\u2019euros en 2025 et 5 1<span class=\"_ _1\"></span>22 milliers d\u2019euros <span class=\"_ _1\"></span>en 2024.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Cr\u00e9dit Imp\u00f4t Recherche<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _16\"></span>cr\u00e9dit <span class=\"_ _b\"></span>d'<span class=\"_ _1\"></span>imp\u00f4t <span class=\"_ _16\"></span>recherche <span class=\"_ _16\"></span>(CIR) <span class=\"_ _16\"></span>est <span class=\"_ _b\"></span>une <span class=\"_ _16\"></span>mesure <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>permettant <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>fina<span class=\"_ _1\"></span>ncer <span class=\"_ _16\"></span>ses <span class=\"_ _16\"></span>activit\u00e9s <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e recherche <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u2019innovat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>biais <span class=\"_ _1\"></span>d\u2019un <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _1\"></span>d\u2019imp<span class=\"_ _1\"></span>\u00f4t acc<span class=\"_ _1\"></span>ord\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>l\u2019Et<span class=\"_ _1\"></span>at fra<span class=\"_ _1\"></span>n\u00e7ais. <span class=\"_ _1\"></span>Seules<span class=\"_ _1\"></span> les d\u00e9penses relatives \u00e0 P<span class=\"_ _0\"></span>laniswar<span class=\"_ _1\"></span>e Enterprise font l\u2019objet de <span class=\"_ _0\"></span>ce cr\u00e9dit sur les exercices pr\u00e9sent\u00e9s. Le<span class=\"_ _0\"></span> monta<span class=\"_ _1\"></span>nt du CIR sur les exerc<span class=\"_ _1\"></span>ices 20<span class=\"_ _1\"></span>25 et 2024 est de 582 <span class=\"_ _1\"></span>milliers d\u2019euros et 81<span class=\"_ _1\"></span>0 milliers d\u2019euros res<span class=\"_ _1\"></span>pectivement.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Dans <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>r\u00e9f\u00e9re<span class=\"_ _1\"></span>ntiel <span class=\"_ _4\"> </span>IFRS, <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>cr<span class=\"_ _1\"></span>\u00e9dit <span class=\"_ _4\"></span>d\u2019imp\u00f4t <span class=\"_ _16\"></span>rech<span class=\"_ _1\"></span>erche <span class=\"_ _4\"> </span>est <span class=\"_ _4\"></span>consid\u00e9r\u00e9 <span class=\"_ _4\"></span>comme <span class=\"_ _4\"></span>une <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ubvention, <span class=\"_ _4\"> </span>r\u00e9pondant <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a norme IAS <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>Subventions <span class=\"_ _1\"></span>publiques, <span class=\"_ _1\"></span>en ra<span class=\"_ _1\"></span>ison de <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>caract\u00e8re re<span class=\"_ _1\"></span>mboursab<span class=\"_ _1\"></span>le. En <span class=\"_ _1\"></span>l\u2019esp\u00e8ce, <span class=\"_ _1\"></span>le cr<span class=\"_ _1\"></span>\u00e9dit d\u2019imp<span class=\"_ _1\"></span>\u00f4t recherche est <span class=\"_ _0\"></span>li\u00e9 \u00e0 <span class=\"_ _0\"></span>des d\u00e9penses d\u2019exploitation. Il <span class=\"_ _0\"></span>est ainsi enregistr\u00e9 <span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>r\u00e9duc<span class=\"_ _1\"></span>tion des <span class=\"_ _0\"></span>charges auxquelles il <span class=\"_ _0\"></span>se rapporte <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>compt<span class=\"_ _1\"></span>abilis\u00e9 <span class=\"_ _4\"> </span>au <span class=\"_ _4\"></span>cours <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _16\"></span>p\u00e9r<span class=\"_ _1\"></span>iode <span class=\"_ _4\"></span>durant <span class=\"_ _16\"></span>laq<span class=\"_ _1\"></span>uelle <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sont <span class=\"_ _16\"></span>imput\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>compte <span class=\"_ _4\"> </span>de r\u00e9sultat <span class=\"_ _4\"></span>dans <span class=\"_ _16\"></span>le <span class=\"_ _4\"> </span>poste <span class=\"_ _4\"> </span><span class=\"ff7\">Frais <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>recherche <span class=\"_ _16\"></span>et <span class=\"_ _4\"> </span>d\u00e9veloppement. <span class=\"_ _3\"> </span></span>Les <span class=\"_ _4\"> </span>charges <span class=\"_ _4\"></span>concern\u00e9es <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>le <span class=\"_ _16\"></span>cr\u00e9di<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>d\u2019imp\u00f4t recherche sont princ<span class=\"_ _1\"></span>ipalement des c<span class=\"_ _1\"></span>harges de person<span class=\"_ _1\"></span>nel.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "Principes comptables<span class=\"_ _245\"> </span>L<span class=\"_ _0\"></span>\u2019imp\u00f4t <span class=\"_ _0\"></span>sur le <span class=\"_ _0\"></span>r\u00e9sultat (charge <span class=\"_ _0\"></span>ou produit) comprend la <span class=\"_ _0\"></span>charge (ou <span class=\"_ _0\"></span>le produit) <span class=\"_ _0\"></span>d\u2019imp\u00f4t exigible <span class=\"_ _0\"></span>et la <span class=\"_ _0\"></span>charge (ou<span class=\"_ _245\"> </span>produit) <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>\u2019imp\u00f4t <span class=\"_ _4\"></span>dif<span class=\"_ _0\"></span>f\u00e9r\u00e9. <span class=\"_ _4\"></span>L<span class=\"_ _2\"></span>\u2019i<span class=\"_ _1\"></span>mp\u00f4t <span class=\"_ _4\"></span>est <span class=\"_ _16\"></span>comptabilis\u00e9 <span class=\"_ _4\"> </span>en <span class=\"_ _16\"></span>r<span class=\"_ _1\"></span>\u00e9sultat <span class=\"_ _4\"></span>sauf <span class=\"_ _16\"></span>s\u2019il <span class=\"_ _4\"></span>se <span class=\"_ _16\"></span>rattache <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _16\"></span>des <span class=\"_ _4\"> </span>\u00e9l\u00e9ments <span class=\"_ _16\"></span>qu<span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>sont<span class=\"_ _245\"> </span>comptabilis\u00e9s <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>irectement <span class=\"_ _16\"></span>en <span class=\"_ _1\"></span>autres<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>\u00e9l\u00e9ments <span class=\"_ _16\"></span>du <span class=\"_ _1\"></span>r\u00e9s<span class=\"_ _1\"></span>ultat <span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>lobal<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2013 <span class=\"_ _16\"></span>auquel <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omptabilis\u00e9 <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>autres<span class=\"_ _245\"> </span>\u00e9l\u00e9ments du r\u00e9sultat gl<span class=\"_ _1\"></span>obal ou directement <span class=\"_ _1\"></span>en capitaux<span class=\"_ _1\"></span> propres.<span class=\"_ _245\"> </span>Imp\u00f4t exigible L<span class=\"_ _0\"></span>\u2019imp\u00f4t exigible est <span class=\"_ _1\"></span>le mont<span class=\"_ _1\"></span>ant estim\u00e9 d<span class=\"_ _1\"></span>e l\u2019imp\u00f4t d<span class=\"_ _1\"></span>\u00fb au <span class=\"_ _1\"></span>titre du <span class=\"_ _1\"></span>b\u00e9n\u00e9fice imp<span class=\"_ _1\"></span>osable <span class=\"_ _1\"></span>d\u2019une p\u00e9riode, <span class=\"_ _1\"></span>d\u00e9termin\u00e9<span class=\"_ _245\"> </span>en utilisant les taux d\u2019i<span class=\"_ _1\"></span>mp\u00f4t adopt\u00e9s o<span class=\"_ _1\"></span>u quasi<span class=\"_ _1\"></span>-adopt\u00e9s \u00e0 la dat<span class=\"_ _1\"></span>e de cl\u00f4ture. Imp\u00f4ts diff\u00e9r\u00e9s L<span class=\"_ _0\"></span>\u2019imp\u00f4t diff\u00e9r\u00e9 est <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mptabilis\u00e9 <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>diff\u00e9rences <span class=\"_ _1\"></span>temporelles<span class=\"_ _1\"></span> entre <span class=\"_ _b\"></span>la va<span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>comptable <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> ac<span class=\"_ _1\"></span>tifs<span class=\"_ _245\"> </span>et passifs et leurs bases f<span class=\"_ _1\"></span>iscales.<span class=\"_ _245\"> </span>L<span class=\"_ _0\"></span>\u2019\u00e9valuation de<span class=\"_ _0\"></span>s actifs et passifs <span class=\"_ _0\"></span>d\u2019imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _0\"></span>repose sur la <span class=\"_ _0\"></span>fa\u00e7on dont le <span class=\"_ _0\"></span>Groupe s\u2019attend \u00e0 <span class=\"_ _0\"></span>recouvrer ou<span class=\"_ _245\"> </span>r\u00e9gler <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>valeur <span class=\"_ _b\"></span>comp<span class=\"_ _1\"></span>table <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>passifs, <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>utilisant <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>ta<span class=\"_ _1\"></span>ux <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019imp\u00f4t <span class=\"_ _b\"></span>adopt\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uasi<span class=\"_ _b\"></span>-a<span class=\"_ _1\"></span>dopt\u00e9s <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _245\"> </span>cl\u00f4ture. <span class=\"_ _0\"></span>Un actif <span class=\"_ _0\"></span>d\u2019imp\u00f4t diff\u00e9r\u00e9 est <span class=\"_ _0\"></span>comptabilis\u00e9 s\u2019il <span class=\"_ _0\"></span>est probable <span class=\"_ _0\"></span>que le <span class=\"_ _0\"></span>Groupe disposera <span class=\"_ _0\"></span>de b\u00e9n\u00e9fices fut<span class=\"_ _0\"></span>urs<span class=\"_ _245\"> </span>imposables, <span class=\"_ _1\"></span>appr\u00e9ci\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> pr\u00e9v<span class=\"_ _1\"></span>isions <span class=\"_ _1\"></span>fiscales, <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>lesquels <span class=\"_ _1\"></span>cet <span class=\"_ _b\"></span>actif p<span class=\"_ _1\"></span>ourra <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>imput\u00e9 <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>un<span class=\"_ _245\"> </span>horizon <span class=\"_ _1\"></span>raisonnable. <span class=\"_ _1\"></span>Sin<span class=\"_ _1\"></span>on, <span class=\"_ _1\"></span>les ac<span class=\"_ _1\"></span>tifs <span class=\"_ _1\"></span>d\u2019imp\u00f4ts <span class=\"_ _1\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>r\u00e9duit<span class=\"_ _b\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cons\u00e9qu<span class=\"_ _1\"></span>ence. <span class=\"_ _1\"></span>L<span class=\"_ _0\"></span>\u2019effet des <span class=\"_ _1\"></span>\u00e9v<span class=\"_ _1\"></span>entuelles<span class=\"_ _245\"> </span>variations <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>taux <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>\u2019imposition <span class=\"_ _16\"></span>sur <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>imp\u00f4ts <span class=\"_ _b\"></span>diff\u00e9r\u00e9s <span class=\"_ _16\"></span>constat\u00e9s <span class=\"_ _b\"></span>ant\u00e9ri<span class=\"_ _1\"></span>eurement <span class=\"_ _16\"></span>est <span class=\"_ _b\"></span>enregistr\u00e9 <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>r\u00e9sultat<span class=\"_ _245\"> </span>selon le principe du re<span class=\"_ _1\"></span>port variable, sa<span class=\"_ _1\"></span>uf si l\u2019effet concerne un \u00e9l\u00e9ment co<span class=\"_ _1\"></span>mptabilis<span class=\"_ _1\"></span>\u00e9 en capitaux propre<span class=\"_ _b\"></span>s. Les imp\u00f4ts di<span class=\"_ _0\"></span>ff\u00e9r\u00e9s sont pr\u00e9sent\u00e9s au bilan <span class=\"_ _0\"></span>s\u00e9par\u00e9m<span class=\"_ _1\"></span>ent des actifs et <span class=\"_ _0\"></span>passifs d\u2019imp\u00f4t exigible et class\u00e9s dans<span class=\"_ _245\"> </span>les \u00e9l\u00e9ments non co<span class=\"_ _1\"></span>urants.<span class=\"_ _245\"> </span>T<span class=\"_ _0\"></span>raitements fiscaux ince<span class=\"_ _1\"></span>rtains<span class=\"_ _245\"> </span>Un <span class=\"_ _11\"> </span>\u00ab <span class=\"_ _11\"> </span>traiteme<span class=\"_ _1\"></span>nt <span class=\"_ _11\"> </span>fiscal <span class=\"_ _f\"> </span>incertain <span class=\"_ _11\"> </span>\u00bb <span class=\"_ _f\"> </span>est <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>traitem<span class=\"_ _1\"></span>ent <span class=\"_ _11\"> </span>fiscal <span class=\"_ _f\"> </span>pour <span class=\"_ _11\"> </span>lequel <span class=\"_ _f\"> </span>il <span class=\"_ _11\"> </span>existe <span class=\"_ _11\"> </span>une <span class=\"_ _11\"> </span>i<span class=\"_ _1\"></span>ncertitude <span class=\"_ _f\"> </span>quant <span class=\"_ _11\"> </span>\u00e0<span class=\"_ _245\"> </span>l\u2019acceptation par l\u2019adm<span class=\"_ _1\"></span>inistration fiscale co<span class=\"_ _1\"></span>ncern\u00e9e du t<span class=\"_ _1\"></span>raitement fiscal en vert<span class=\"_ _1\"></span>u de la l\u00e9g<span class=\"_ _1\"></span>islation fiscale. Si <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>conclut <span class=\"_ _16\"></span>qu\u2019il <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>probabl<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>l\u2019administration <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>accep<span class=\"_ _1\"></span>te <span class=\"_ _16\"></span>une <span class=\"_ _16\"></span>position <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>incertai<span class=\"_ _1\"></span>ne,<span class=\"_ _245\"> </span>l\u2019ensemble <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>\u00e9l\u00e9ments<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>elatifs <span class=\"_ _3\"> </span>aux <span class=\"_ _3\"> </span>imp\u00f4ts <span class=\"_ _3\"> </span>(r\u00e9sultat<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>fiscal<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>assiettes <span class=\"_ _3\"> </span>fiscales, <span class=\"_ _3\"> </span>taux <span class=\"_ _3\"> </span>d\u2019impos<span class=\"_ _1\"></span>ition, <span class=\"_ _3\"> </span>d\u00e9ficits<span class=\"_ _245\"> </span>reportables, <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dits <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>\u2019imp\u00f4t, <span class=\"_ _b\"></span>taxes)<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>seront <span class=\"_ _b\"></span>d\u00e9termin\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>conform\u00e9<span class=\"_ _1\"></span>ment <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>cette<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>posit<span class=\"_ _1\"></span>ion. <span class=\"_ _16\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _16\"></span>le <span class=\"_ _1\"></span>Grou<span class=\"_ _1\"></span>pe <span class=\"_ _b\"></span>concl<span class=\"_ _1\"></span>ut<span class=\"_ _245\"> </span>que l\u2019acceptation par l\u2019administration fiscale n\u2019est pas probable, cette incertitude sera int\u00e9gr\u00e9e dans le cal<span class=\"_ _0\"></span>cu<span class=\"_ _1\"></span>l<span class=\"_ _245\"> </span>des \u00e9l\u00e9ments relatifs aux<span class=\"_ _1\"></span> imp\u00f4ts, et donnera l<span class=\"_ _1\"></span>ieu \u00e0 comptabi<span class=\"_ _1\"></span>lisation d\u2019<span class=\"_ _1\"></span>un pass<span class=\"_ _1\"></span>if d\u2019imp\u00f4ts. Sur <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>exercices<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span> d\u00e9c<span class=\"_ _1\"></span>embre <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Grou<span class=\"_ _1\"></span>pe <span class=\"_ _1\"></span>n\u2019a <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>connaissance <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019un<span class=\"_ _245\"> </span>traitement fiscal incertai<span class=\"_ _1\"></span>n qui aurait un im<span class=\"_ _1\"></span>pact significatif sur l<span class=\"_ _1\"></span>es comptes.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-731": {
   "value": "Imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _1\"></span><span class=\"ff3\"> </span>L<span class=\"_ _0\"></span>\u2019imp\u00f4t diff\u00e9r\u00e9 est <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mptabilis\u00e9 <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>diff\u00e9rences <span class=\"_ _1\"></span>temporelles<span class=\"_ _1\"></span> entre <span class=\"_ _b\"></span>la va<span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>comptable <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> ac<span class=\"_ _1\"></span>tifs<span class=\"_ _245\"> </span>et passifs et leurs bases f<span class=\"_ _1\"></span>iscales.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>L<span class=\"_ _0\"></span>\u2019\u00e9valuation de<span class=\"_ _0\"></span>s actifs et passifs <span class=\"_ _0\"></span>d\u2019imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _0\"></span>repose sur la <span class=\"_ _0\"></span>fa\u00e7on dont le <span class=\"_ _0\"></span>Groupe s\u2019attend \u00e0 <span class=\"_ _0\"></span>recouvrer ou<span class=\"_ _245\"> </span>r\u00e9gler <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>valeur <span class=\"_ _b\"></span>comp<span class=\"_ _1\"></span>table <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>passifs, <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>utilisant <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>ta<span class=\"_ _1\"></span>ux <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019imp\u00f4t <span class=\"_ _b\"></span>adopt\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uasi<span class=\"_ _b\"></span>-a<span class=\"_ _1\"></span>dopt\u00e9s <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _245\"> </span>cl\u00f4ture. <span class=\"_ _0\"></span>Un actif <span class=\"_ _0\"></span>d\u2019imp\u00f4t diff\u00e9r\u00e9 est <span class=\"_ _0\"></span>comptabilis\u00e9 s\u2019il <span class=\"_ _0\"></span>est probable <span class=\"_ _0\"></span>que le <span class=\"_ _0\"></span>Groupe disposera <span class=\"_ _0\"></span>de b\u00e9n\u00e9fices fut<span class=\"_ _0\"></span>urs<span class=\"_ _245\"> </span>imposables, <span class=\"_ _1\"></span>appr\u00e9ci\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> pr\u00e9v<span class=\"_ _1\"></span>isions <span class=\"_ _1\"></span>fiscales, <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>lesquels <span class=\"_ _1\"></span>cet <span class=\"_ _b\"></span>actif p<span class=\"_ _1\"></span>ourra <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>imput\u00e9 <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>un<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> horizon <span class=\"_ _1\"></span>raisonnable. <span class=\"_ _1\"></span>Sin<span class=\"_ _1\"></span>on, <span class=\"_ _1\"></span>les ac<span class=\"_ _1\"></span>tifs <span class=\"_ _1\"></span>d\u2019imp\u00f4ts <span class=\"_ _1\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>r\u00e9duit<span class=\"_ _b\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cons\u00e9qu<span class=\"_ _1\"></span>ence. <span class=\"_ _1\"></span>L<span class=\"_ _0\"></span>\u2019effet des <span class=\"_ _1\"></span>\u00e9v<span class=\"_ _1\"></span>entuelles<span class=\"_ _245\"> </span>variations <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>taux <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>\u2019imposition <span class=\"_ _16\"></span>sur <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>imp\u00f4ts <span class=\"_ _b\"></span>diff\u00e9r\u00e9s <span class=\"_ _16\"></span>constat\u00e9s <span class=\"_ _b\"></span>ant\u00e9ri<span class=\"_ _1\"></span>eurement <span class=\"_ _16\"></span>est <span class=\"_ _b\"></span>enregistr\u00e9 <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>r\u00e9sultat<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> selon le principe du re<span class=\"_ _1\"></span>port variable, sa<span class=\"_ _1\"></span>uf si l\u2019effet concerne un \u00e9l\u00e9ment co<span class=\"_ _1\"></span>mptabilis<span class=\"_ _1\"></span>\u00e9 en capitaux propre<span class=\"_ _b\"></span>s. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les imp\u00f4ts di<span class=\"_ _0\"></span>ff\u00e9r\u00e9s sont pr\u00e9sent\u00e9s au bilan <span class=\"_ _0\"></span>s\u00e9par\u00e9m<span class=\"_ _1\"></span>ent des actifs et <span class=\"_ _0\"></span>passifs d\u2019imp\u00f4t exigible et class\u00e9s dans<span class=\"_ _245\"> </span>les \u00e9l\u00e9ments non co<span class=\"_ _1\"></span>urants.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>T<span class=\"_ _0\"></span>raitements fiscaux ince<span class=\"_ _1\"></span>rtains<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Un <span class=\"_ _11\"> </span>\u00ab <span class=\"_ _11\"> </span>traiteme<span class=\"_ _1\"></span>nt <span class=\"_ _11\"> </span>fiscal <span class=\"_ _f\"> </span>incertain <span class=\"_ _11\"> </span>\u00bb <span class=\"_ _f\"> </span>est <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>traitem<span class=\"_ _1\"></span>ent <span class=\"_ _11\"> </span>fiscal <span class=\"_ _f\"> </span>pour <span class=\"_ _11\"> </span>lequel <span class=\"_ _f\"> </span>il <span class=\"_ _11\"> </span>existe <span class=\"_ _11\"> </span>une <span class=\"_ _11\"> </span>i<span class=\"_ _1\"></span>ncertitude <span class=\"_ _f\"> </span>quant <span class=\"_ _11\"> </span>\u00e0<span class=\"_ _245\"> </span>l\u2019acceptation par l\u2019adm<span class=\"_ _1\"></span>inistration fiscale co<span class=\"_ _1\"></span>ncern\u00e9e du t<span class=\"_ _1\"></span>raitement fiscal en vert<span class=\"_ _1\"></span>u de la l\u00e9g<span class=\"_ _1\"></span>islation fiscale. <span class=\"_ _16\"></span><span class=\"ff1\"> </span>Si <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>conclut <span class=\"_ _16\"></span>qu\u2019il <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>probabl<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>l\u2019administration <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>accep<span class=\"_ _1\"></span>te <span class=\"_ _16\"></span>une <span class=\"_ _16\"></span>position <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>incertai<span class=\"_ _1\"></span>ne,<span class=\"_ _245\"> </span>l\u2019ensemble <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>\u00e9l\u00e9ments<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>elatifs <span class=\"_ _3\"> </span>aux <span class=\"_ _3\"> </span>imp\u00f4ts <span class=\"_ _3\"> </span>(r\u00e9sultat<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>fiscal<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>assiettes <span class=\"_ _3\"> </span>fiscales, <span class=\"_ _3\"> </span>taux <span class=\"_ _3\"> </span>d\u2019impos<span class=\"_ _1\"></span>ition, <span class=\"_ _3\"> </span>d\u00e9ficits<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> reportables, <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dits <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>\u2019imp\u00f4t, <span class=\"_ _b\"></span>taxes)<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>seront <span class=\"_ _b\"></span>d\u00e9termin\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>conform\u00e9<span class=\"_ _1\"></span>ment <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>cette<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>posit<span class=\"_ _1\"></span>ion. <span class=\"_ _16\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _16\"></span>le <span class=\"_ _1\"></span>Grou<span class=\"_ _1\"></span>pe <span class=\"_ _b\"></span>concl<span class=\"_ _1\"></span>ut<span class=\"_ _245\"> </span>que l\u2019acceptation par l\u2019administration fiscale n\u2019est pas probable, cette incertitude sera int\u00e9gr\u00e9e dans le cal<span class=\"_ _0\"></span>cu<span class=\"_ _1\"></span>l<span class=\"_ _245\"> </span>des \u00e9l\u00e9ments relatifs aux<span class=\"_ _1\"></span> imp\u00f4ts, et donnera l<span class=\"_ _1\"></span>ieu \u00e0 comptabi<span class=\"_ _1\"></span>lisation d\u2019<span class=\"_ _1\"></span>un pass<span class=\"_ _1\"></span>if d\u2019imp\u00f4ts. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Sur <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>exercices<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span> d\u00e9c<span class=\"_ _1\"></span>embre <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Grou<span class=\"_ _1\"></span>pe <span class=\"_ _1\"></span>n\u2019a <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>connaissance <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019un<span class=\"_ _245\"> </span>traitement fiscal incertai<span class=\"_ _1\"></span>n qui aurait un im<span class=\"_ _1\"></span>pact significatif sur l<span class=\"_ _1\"></span>es comptes.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>13.1 D\u00e9tail de la cha<span class=\"_ _1\"></span>rge d\u2019imp\u00f4t<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3aa h370\" id=\"_4f613c8d-2e57-4dc6-b7b9-ba5d3233274c\"><tr><td class=\"c x252 y1cb6 w1a0 h23a\"><div class=\"t m0 x75 hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb6 w1a8 h23a\"><div class=\"t m0 x6f hf7 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb6 w1b2 h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1cb7 w1a0 h23a\"><div class=\"t m0 x75 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4ts courants<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb7 w1a8 h23a\"><div class=\"t m0 x0 h5 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(11 199)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb7 w1b2 h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(10 558) </div></td></tr><tr><td class=\"c x252 y1cb8 w1a0 h23a\"><div class=\"t m0 x75 hfc y1073 ffb fs2a fc0 sc0 ls0 ws0\">- sur le r\u00e9sultat<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb8 w1a8 h23a\"><div class=\"t m0 x0 hfc y1073 ffb fs2a fc0 sc0 ls0 ws0\">(10 891)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb8 w1b2 h23a\"><div class=\"t m0 xe7 h24b y1073 ffb fs2a fc0 sc0 ls0 ws0\">(10 321) </div></td></tr><tr><td class=\"c x252 y1cb9 w1a0 h23d\"><div class=\"t m0 x75 hfc y16be ffb fs2a fc0 sc0 ls0 ws0\">- sur la valeur ajout\u00e9e (CVA<span class=\"_ _0\"></span>E)<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb9 w1a8 h23d\"><div class=\"t m0 x44 hfc y16be ffb fs2a fc0 sc0 ls0 ws0\">(308)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb9 w1b2 h23d\"><div class=\"t m0 x9c h24b y16be ffb fs2a fc0 sc0 ls0 ws0\">(238) </div></td></tr><tr><td class=\"c x252 y1cba w1a0 h23c\"><div class=\"t m0 x75 h5 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cba w1a8 h23c\"><div class=\"t m0 x45 h5 y109e ff1 fs2a fc0 sc0 ls0 ws0\">310<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cba w1b2 h23c\"><div class=\"t m0 x11b h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">1 791 </div></td></tr><tr><td class=\"c x252 y1cbb w1a0 h23c\"><div class=\"t m0 x75 hf7 y109e ff3 fs2a fc1 sc0 ls0 ws0\">(Charge) / Produit d'imp\u00f4t<span class=\"_ _0\"></span> constat\u00e9 en compte de r<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _1\"></span>ultat<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cbb w1a8 h23c\"><div class=\"t m0 x0 hf7 y109e ff3 fs2a fc1 sc0 ls0 ws0\">(10 889)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cbb w1b2 h23c\"><div class=\"t m0 xbe h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">(8 768) </div></td></tr></table>13.2 Imp\u00f4ts constat\u00e9s en <span class=\"_ _1\"></span>autres \u00e9l\u00e9m<span class=\"_ _1\"></span>ents du r\u00e9sult<span class=\"_ _1\"></span>at global<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3ab h371\" id=\"_08a7624a-6905-45c3-b5b6-082e4e7a2f79\"><tr><td class=\"c x252 y1cbc w1a0 he\"><div class=\"t m0 x75 hf7 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cbc w1a8 he\"><div class=\"t m0 x6f hf7 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cbc w1b4 he\"><div class=\"t m0 x81 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x1a2 y1cbd w3ac h366\"><div class=\"t m0 x1a1 h228 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s sur r\u00e9\u00e9valuat<span class=\"_ _0\"></span>ion du passif au titre des r\u00e9gime<span class=\"_ _0\"></span>s de retraite \u00e0<span class=\"_ _245\"> </span></div></td><td class=\"c x2e2 y1cbe w1a8 h24c\"><div class=\"t m0 x57 h5 yf6e ff1 fs2a fc0 sc0 ls5f ws0\">12<span class=\"fs3 ls0\"> </span></div></td><td class=\"c x261 y1cbe w1b4 h24c\"><div class=\"t m0 x94 h228 yf6e ff1 fs2a fc0 sc0 ls5f ws0\">31<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1a2 y1cbf w3ad h366\"><div class=\"t m0 x1a1 h5 y1c58 ff1 fs2a fc0 sc0 ls0 ws0\">prestations d\u00e9finies (\u00e9<span class=\"_ _0\"></span>carts actuariels)<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1cc0 w1a0 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">(Charge) / Produit d'imp\u00f4t<span class=\"_ _0\"></span> constat\u00e9 en autres \u00e9l\u00e9men<span class=\"_ _0\"></span>ts du r\u00e9sultat global<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc0 w1a8 h229\"><div class=\"t m0 x57 hf7 y15cf ff3 fs2a fc1 sc0 ls5f ws0\">12<span class=\"fs3 ls0\"> </span></div></td><td class=\"c x261 y1cc0 w1b4 h229\"><div class=\"t m0 x94 h227 y15cf ff3 fs2a fc1 sc0 ls5f ws0\">31<span class=\"ls0\"> </span></div></td></tr></table>13.3 V<span class=\"_ _0\"></span>ariation bilantielle d<span class=\"_ _1\"></span>es imp\u00f4ts diff\u00e9r\u00e9s<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3ab h36f\" id=\"_6bacb546-104e-43f7-8137-a65f3c283b6d\"><tr><td class=\"c x252 y1caa w1a0 he\"><div class=\"t m0 x75 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1caa w1a8 he\"><div class=\"t m0 x6f hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1caa w1b4 he\"><div class=\"t m0 x81 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1cab w1a0 h229\"><div class=\"t m0 x75 hfc y15cf ffb fs2a fc0 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s actifs - Ouvertur<span class=\"_ _0\"></span>e<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cab w1a8 h229\"><div class=\"t m0 x98 hfc y15cf ffb fs2a fc0 sc0 ls0 ws0\">4 241<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cab w1b4 h229\"><div class=\"t m0 x11b h24b y15cf ffb fs2a fc0 sc0 ls0 ws0\">2 390 </div></td></tr><tr><td class=\"c x252 y1cac w1a0 h1e8\"><div class=\"t m0 x75 hfc y12b1 ffb fs2a fc0 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s passifs<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- Ouverture<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cac w1a8 h1e8\"><div class=\"t m0 x44 hfc y12b1 ffb fs2a fc0 sc0 ls0 ws0\">(933)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cac w1b4 h1e8\"><div class=\"t m0 xbe h24b y12b1 ffb fs2a fc0 sc0 ls0 ws0\">(1 046) </div></td></tr><tr><td class=\"c x252 y1cad w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x79 h23b y122f ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x7f hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\"> janvier<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cad w1a8 h229\"><div class=\"t m0 x98 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">3 309<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cad w1b4 h229\"><div class=\"t m0 x11b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">1 344 </div></td></tr><tr><td class=\"c x252 y1cc1 w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Comptabilis\u00e9s en com<span class=\"_ _0\"></span>pte de r\u00e9sultat<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc1 w1a8 h1e8\"><div class=\"t m0 x45 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">310<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc1 w1b4 h1e8\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 791 </div></td></tr><tr><td class=\"c x252 y1caf w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Comptabilis\u00e9s en autres <span class=\"_ _0\"></span>\u00e9l\u00e9ments du r\u00e9sultat global<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1caf w1a8 h229\"><div class=\"t m0 x57 h5 y15cf ff1 fs2a fc0 sc0 ls5f ws0\">12<span class=\"fs3 ls0\"> </span></div></td><td class=\"c x261 y1caf w1b4 h229\"><div class=\"t m0 x94 h228 y15cf ff1 fs2a fc0 sc0 ls5f ws0\">31<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1cb0 w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Entr\u00e9e de p\u00e9rim\u00e8tre<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb0 w1a8 h1e8\"><div class=\"t m0 x84 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb0 w1b4 h1e8\"><div class=\"t m0 x17d h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1cb1 w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb1 w1a8 h229\"><div class=\"t m0 x44 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(162)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb1 w1b4 h229\"><div class=\"t m0 x6 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">143 </div></td></tr><tr><td class=\"c x252 y1cb2 w1a0 h233\"><div class=\"t m0 x75 hf7 y16b2 ff3 fs2a fc1 sc0 ls0 ws0\">Variation sur l'exerci<span class=\"_ _0\"></span>ce<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb2 w1a8 h233\"><div class=\"t m0 x45 hf7 y16b2 ff3 fs2a fc1 sc0 ls0 ws0\">160<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb2 w1b4 h233\"><div class=\"t m0 x11b h227 y16b2 ff3 fs2a fc1 sc0 ls0 ws0\">1 965 </div></td></tr><tr><td class=\"c x252 y1cc2 w1a0 h229\"><div class=\"t m0 x75 hfc y15cf ffb fs2a fc0 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s actifs - Cl\u00f4ture<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc2 w1a8 h229\"><div class=\"t m0 x98 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">4 245<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc2 w1b4 h229\"><div class=\"t m0 x11b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">4 241 </div></td></tr><tr><td class=\"c x252 y1cc3 w1a0 h1e8\"><div class=\"t m0 x75 hfc y12b1 ffb fs2a fc0 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s passifs<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- Cl\u00f4ture<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc3 w1a8 h1e8\"><div class=\"t m0 x44 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(776)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc3 w1b4 h1e8\"><div class=\"t m0 xbf h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(933) </div></td></tr><tr><td class=\"c x252 y1cb5 w1a0 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Au 31 d\u00e9cembre<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cb5 w1a8 h229\"><div class=\"t m0 x98 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">3 469<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cb5 w1b4 h229\"><div class=\"t m0 x11b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">3 309 </div></td></tr></table>13.4 Nature des imp<span class=\"_ _1\"></span>\u00f4ts diff\u00e9r\u00e9s<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3ae h372\" id=\"_b4583f57-b8e7-4f24-8895-bb189858f6be\"><tr><td class=\"c x252 y1cc4 w1a0 he\"><div class=\"t m0 x75 hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc4 w1a8 he\"><div class=\"t m0 xe hf7 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc4 w1b4 he\"><div class=\"t m0 x1b h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1cc5 w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes de location<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc5 w1a8 h1e8\"><div class=\"t m0 x98 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 884<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc5 w1b4 h1e8\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 243 </div></td></tr><tr><td class=\"c x252 y1cc6 w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Engagements \u00e0 presta<span class=\"_ _0\"></span>tions d\u00e9finies<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc6 w1a8 h229\"><div class=\"t m0 x45 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">780<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc6 w1b4 h229\"><div class=\"t m0 x6 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">685 </div></td></tr><tr><td class=\"c x252 y1cc7 w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">R\u00e9\u00e9valuation de la p<span class=\"_ _0\"></span>erte de cr\u00e9dits attendue sur les cr\u00e9<span class=\"_ _0\"></span>ances clients<span class=\"_ _1\"></span><span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc7 w1a8 h229\"><div class=\"t m0 x45 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">356<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc7 w1b4 h229\"><div class=\"t m0 x6 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">273 </div></td></tr><tr><td class=\"c x252 y1cc8 w1a0 h233\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Provisions non d\u00e9du<span class=\"_ _0\"></span>ctibles sur <span class=\"_ _1\"></span>l'exercice<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc8 w1a8 h233\"><div class=\"t m0 x98 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">2 455<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc8 w1b4 h233\"><div class=\"t m0 x11b h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">1 880 </div></td></tr><tr><td class=\"c x252 y1cc9 w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9penses de recherch<span class=\"_ _0\"></span>e et d\u00e9veloppement d\u00e9ductibles<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cc9 w1a8 h229\"><div class=\"t m0 x84 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cc9 w1b4 h229\"><div class=\"t m0 x6 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">614 </div></td></tr><tr><td class=\"c x252 y1cca w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9dit d'imp\u00f4t \u00e9trange<span class=\"_ _0\"></span>r<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cca w1a8 h1e8\"><div class=\"t m0 x45 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">456<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cca w1b4 h1e8\"><div class=\"t m0 x6 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">517 </div></td></tr><tr><td class=\"c x252 y1ccb w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Autres diff\u00e9rences tem<span class=\"_ _0\"></span>poraires<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ccb w1a8 h229\"><div class=\"t m0 x98 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">1 143<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1ccb w1b4 h229\"><div class=\"t m0 x6 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">834 </div></td></tr><tr><td class=\"c x252 y1ccc w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Compensation des imp\u00f4t<span class=\"_ _0\"></span>s diff\u00e9r\u00e9s<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ccc w1a8 h1e8\"><div class=\"t m0 xa1 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(4 830)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1ccc w1b4 h1e8\"><div class=\"t m0 xbe h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(3 803) </div></td></tr><tr><td class=\"c x252 y1ccd w1a0 h229\"><div class=\"t m0 x75 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s actifs<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ccd w1a8 h229\"><div class=\"t m0 x98 hf7 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">4 245<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1ccd w1b4 h229\"><div class=\"t m0 x11b h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">4 241 </div></td></tr><tr><td class=\"c x252 y1cce w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Droits d'utilisation<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cce w1a8 h1e8\"><div class=\"t m0 xa1 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(3 768)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cce w1b4 h1e8\"><div class=\"t m0 xbe h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(3 152) </div></td></tr><tr><td class=\"c x252 y1ccf w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Activation des co\u00fbts d<span class=\"_ _0\"></span>e d\u00e9veloppement<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1ccf w1a8 h229\"><div class=\"t m0 x44 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(307)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1ccf w1b4 h229\"><div class=\"t m0 xbf h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(588) </div></td></tr><tr><td class=\"c x252 y1cd0 w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Actifs incorporels acqu<span class=\"_ _0\"></span>is lors d'un regroupement d'entr<span class=\"_ _0\"></span>eprise<span class=\"_ _1\"></span><span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cd0 w1a8 h1e8\"><div class=\"t m0 x44 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(776)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cd0 w1b4 h1e8\"><div class=\"t m0 xbf h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(932) </div></td></tr><tr><td class=\"c x252 y1cd1 w1a0 h235\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Juste valeur des \u00e9quiv<span class=\"_ _0\"></span>alents de tr\u00e9sorerie<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cd1 w1a8 h235\"><div class=\"t m0 x44 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(317)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cd1 w1b4 h235\"><div class=\"t m0 xc h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(5) </div></td></tr><tr><td class=\"c x252 y1cd2 w1a0 h1e8\"><div class=\"t m0 x75 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Autres diff\u00e9rences tem<span class=\"_ _0\"></span>poraires<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cd2 w1a8 h1e8\"><div class=\"t m0 x44 h5 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(438)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cd2 w1b4 h1e8\"><div class=\"t m0 xde h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(60) </div></td></tr><tr><td class=\"c x252 y1cd3 w1a0 h229\"><div class=\"t m0 x75 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Compensation des imp\u00f4t<span class=\"_ _0\"></span>s diff\u00e9r\u00e9s<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cd3 w1a8 h229\"><div class=\"t m0 x98 h5 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">4 830<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cd3 w1b4 h229\"><div class=\"t m0 x11b h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 803 </div></td></tr><tr><td class=\"c x252 y1cd4 w1a0 h1e8\"><div class=\"t m0 x75 hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Imp\u00f4ts diff\u00e9r\u00e9s passifs<span class=\"fs3\"> </span></div></td><td class=\"c x2e2 y1cd4 w1a8 h1e8\"><div class=\"t m0 x44 hf7 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(776)<span class=\"fs3\"> </span></div></td><td class=\"c x261 y1cd4 w1b4 h1e8\"><div class=\"t m0 xbf h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(933) </div></td></tr></table>Les <span class=\"_ _4\"> </span>provisio<span class=\"_ _1\"></span>ns <span class=\"_ _4\"> </span>non <span class=\"_ _3\"> </span>d\u00e9d<span class=\"_ _1\"></span>uctibles <span class=\"_ _3\"> </span>sur <span class=\"_ _3\"> </span>l\u2019exercice <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>oncernent <span class=\"_ _3\"> </span>principa<span class=\"_ _1\"></span>lement, <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>Fr<span class=\"_ _1\"></span>ance, <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _11\"> </span>la <span class=\"_ _4\"> </span>participation <span class=\"_ _3\"> </span>des salari\u00e9s <span class=\"_ _0\"></span>aux<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>r\u00e9sultats de <span class=\"_ _0\"></span>l'entreprise, aux Etats-Unis, \u00e0 <span class=\"_ _0\"></span>diverses <span class=\"_ _0\"></span>provisions<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>(primes<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>salari\u00e9s,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cong\u00e9s pay\u00e9s) et <span class=\"_ _11\"> </span>en <span class=\"_ _4\"> </span>Allemagne<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>(primes  des <span class=\"_ _11\"> </span>salari\u00e9s, <span class=\"_ _11\"> </span>con<span class=\"_ _1\"></span>g\u00e9s <span class=\"_ _11\"> </span>pay\u00e9<span class=\"_ _1\"></span>s), <span class=\"_ _11\"> </span>pour <span class=\"_ _f\"> </span>lesquelles <span class=\"_ _f\"> </span>des <span class=\"_ _11\"> </span>im<span class=\"_ _1\"></span>p\u00f4ts <span class=\"_ _11\"> </span>diff\u00e9r\u00e9s <span class=\"_ _11\"> </span>actifs  on<span class=\"_ _0\"></span>t  \u00e9t\u00e9<span class=\"_ _0\"></span> comptabilis\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>31 <span class=\"_ _b\"></span>d\u00e9cembre <span class=\"_ _16\"></span>2025 <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>1 <span class=\"_ _b\"></span>1<span class=\"_ _2\"></span>18 <span class=\"_ _16\"></span>milliers <span class=\"_ _16\"></span>d\u2019euros, <span class=\"_ _16\"></span>679 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>illiers <span class=\"_ _16\"></span>d\u2019euro<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>421 <span class=\"_ _16\"></span>milliers <span class=\"_ _16\"></span>d\u2019euros, respectivement.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25, le Groupe <span class=\"_ _1\"></span>n\u2019a pas de d\u00e9fic<span class=\"_ _1\"></span>it reportable.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>13.5 Preuve d\u2019imp\u00f4t<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3af h373\" id=\"_0bec488b-68a3-4355-83a3-f00454496633\"><tr><td class=\"c x252 y1cd5 w1b5 he\"><div class=\"t m0 x75 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td></td><td class=\"c x312 y1cd5 w1b6 he\"><div class=\"t m0 xb9 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td></td><td class=\"c x313 y1cd5 w1b6 he\"><div class=\"t m0 xb9 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1cd6 w1b5 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">R\u00e9sultat net avant imp\u00f4t<span class=\"_ _0\"></span>s </div></td><td></td><td class=\"c x314 y1cd6 w181 h229\"><div class=\"t m0 x62 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">60 889 </div></td><td></td><td class=\"c x315 y1cd6 w1b9 h229\"><div class=\"t m0 x154 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">51 497 </div></td></tr><tr><td class=\"c x252 y1cd7 w1b5 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Produit / (Charge) d'imp\u00f4t<span class=\"_ _0\"></span> th\u00e9orique </div></td><td class=\"c x312 y1cd7 w1b7 h1e8\"><div class=\"t m0 xc4 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">25,8% </div></td><td class=\"c x314 y1cd7 w181 h1e8\"><div class=\"t m0 x1e h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(15 725) </div></td><td class=\"c x313 y1cd7 w1b8 h1e8\"><div class=\"t m0 x1d h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">25,8% </div></td><td class=\"c x315 y1cd7 w1b9 h1e8\"><div class=\"t m0 x83 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(13 299) </div></td></tr><tr><td class=\"c x252 y1cd8 w1b5 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Taxation des soci\u00e9t\u00e9s <span class=\"_ _0\"></span>\u00e9trang\u00e8res \u00e0 des taux diff\u00e9rents </div></td><td class=\"c x312 y1cd8 w1b7 h1e8\"><div class=\"t m0 x83 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x314 y1cd8 w181 h1e8\"><div class=\"t m0 x97 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(18) </div></td><td class=\"c x313 y1cd8 w1b8 h1e8\"><div class=\"t m0 x1e h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x315 y1cd8 w1b9 h1e8\"><div class=\"t m0 x97 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(19) </div></td></tr><tr><td class=\"c x252 y1cd9 w1b5 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Effets d'imp\u00f4ts : </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1cda w1b5 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- R\u00e9sultats des soci\u00e9t\u00e9s m<span class=\"_ _0\"></span>ises en \u00e9quivalence, nets d'im<span class=\"_ _0\"></span>p\u00f4t<span class=\"_ _1\"></span> </div></td><td class=\"c x312 y1cda w1b7 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x314 y1cda w181 h229\"><div class=\"t m0 xba h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x313 y1cda w1b8 h229\"><div class=\"t m0 x1e h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x315 y1cda w1b9 h229\"><div class=\"t m0 xa1 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1cdb w1b5 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">- Diff\u00e9rences permane<span class=\"_ _0\"></span>ntes </div></td><td class=\"c x312 y1cdb w1b7 h1e8\"><div class=\"t m0 x83 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">2,0% </div></td><td class=\"c x314 y1cdb w181 h1e8\"><div class=\"t m0 x7f h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(1 198) </div></td><td class=\"c x313 y1cdb w1b8 h1e8\"><div class=\"t m0 x1e h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">2,9% </div></td><td class=\"c x315 y1cdb w1b9 h1e8\"><div class=\"t m0 x62 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(1 515) </div></td></tr><tr><td class=\"c x252 y1cdc w1b5 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- Avantages fiscaux et cr<span class=\"_ _0\"></span>\u00e9dits d'imp\u00f4ts </div></td><td class=\"c x312 y1cdc w1b7 h229\"><div class=\"t m0 xc5 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-10,4% </div></td><td class=\"c x314 y1cdc w181 h229\"><div class=\"t m0 x81 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">6 306 </div></td><td class=\"c x313 y1cdc w1b8 h229\"><div class=\"t m0 xcb h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">-11,9% </div></td><td class=\"c x315 y1cdc w1b9 h229\"><div class=\"t m0 x70 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">6 120 </div></td></tr><tr><td class=\"c x252 y1cdd w1b5 h233\"><div class=\"t m0 x75 h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">- CVAE </div></td><td class=\"c x312 y1cdd w1b7 h233\"><div class=\"t m0 x83 h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">0,4% </div></td><td class=\"c x314 y1cdd w181 h233\"><div class=\"t m0 x70 h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(229) </div></td><td class=\"c x313 y1cdd w1b8 h233\"><div class=\"t m0 x1e h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">0,3% </div></td><td class=\"c x315 y1cdd w1b9 h233\"><div class=\"t m0 x1c h228 y16b2 ff1 fs2a fc0 sc0 ls0 ws0\">(176) </div></td></tr><tr><td class=\"c x252 y1cde w1b5 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- Pertes pour lesquelle<span class=\"_ _0\"></span>s aucun imp\u00f4t diff\u00e9r\u00e9 n'a \u00e9t<span class=\"_ _0\"></span>\u00e9 reconnu<span class=\"_ _1\"></span> </div></td><td class=\"c x312 y1cde w1b7 h229\"><div class=\"t m0 x83 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x314 y1cde w181 h229\"><div class=\"t m0 x97 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(26) </div></td><td class=\"c x313 y1cde w1b8 h229\"><div class=\"t m0 x1e h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x315 y1cde w1b9 h229\"><div class=\"t m0 xa1 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1a2 y1cdf w3b0 h374\"><div class=\"t m0 x1a1 h228 y1c0d ff1 fs2a fc0 sc0 ls0 ws0\">- Utilisation de d\u00e9ficits <span class=\"_ _0\"></span>reportables ant\u00e9rieurs no<span class=\"_ _0\"></span>n reconnus dans<span class=\"_ _245\"> </span></div></td><td class=\"c x312 y1ce0 w1b7 h24f\"><div class=\"t m0 x83 h228 y10b0 ff1 fs2a fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x314 y1ce0 w181 h24f\"><div class=\"t m0 xba h228 y10b0 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x313 y1ce0 w1b8 h24f\"><div class=\"t m0 x63 h228 y10b0 ff1 fs2a fc0 sc0 ls0 ws0\">-0,2% </div></td><td class=\"c x315 y1ce0 w1b9 h24f\"><div class=\"t m0 xd2 h228 y10b0 ff1 fs2a fc0 sc0 ls0 ws0\">121 </div></td></tr><tr><td class=\"c x1a2 y1ce2 w3b1 h375\"><div class=\"t m0 x1a1 h228 y1ce1 ff1 fs2a fc0 sc0 ls0 ws0\">l'imp\u00f4t diff\u00e9r\u00e9<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1ce3 w1b5 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Produit / (Charge) d'imp\u00f4t<span class=\"_ _0\"></span> effectif </div></td><td class=\"c x312 y1ce3 w1b7 h1e8\"><div class=\"t m0 xc4 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">17,9% </div></td><td class=\"c x314 y1ce3 w181 h1e8\"><div class=\"t m0 x1e h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(10 889) </div></td><td class=\"c x313 y1ce3 w1b8 h1e8\"><div class=\"t m0 x1d h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">17,0% </div></td><td class=\"c x315 y1ce3 w1b9 h1e8\"><div class=\"t m0 x62 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(8 768) </div></td></tr></table>Le <span class=\"_ _16\"></span>rapprocheme<span class=\"_ _1\"></span>nt <span class=\"_ _16\"></span>entre <span class=\"_ _4\"></span>l\u2019imp\u00f4t <span class=\"_ _16\"></span>th\u00e9orique<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>\u2019imp\u00f4t <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>ffectif <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>construit <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>partir <span class=\"_ _16\"></span>du <span class=\"_ _4\"></span>taux <span class=\"_ _16\"></span>d\u2019imp\u00f4t <span class=\"_ _16\"></span>ex<span class=\"_ _1\"></span>igible <span class=\"_ _4\"></span>en France au <span class=\"_ _1\"></span>niveau <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la s<span class=\"_ _1\"></span>oci\u00e9t\u00e9<span class=\"_ _1\"></span>-m\u00e8re<span class=\"_ _1\"></span> du <span class=\"_ _1\"></span>Groupe.<span class=\"_ _1\"></span> Sur <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>exercices <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>celui-ci<span class=\"_ _1\"></span> se c<span class=\"_ _1\"></span>ompose <span class=\"_ _1\"></span>du t<span class=\"_ _1\"></span>aux d\u2019imp\u00f4t sur les soc<span class=\"_ _1\"></span>i\u00e9t\u00e9s de 25.0% comp<span class=\"_ _1\"></span>l\u00e9t\u00e9 de la contr<span class=\"_ _1\"></span>ibution additionne<span class=\"_ _1\"></span>lle sur l\u2019imp\u00f4t de 3.3%.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>La <span class=\"_ _11\"> </span>CV<span class=\"_ _0\"></span>AE, <span class=\"_ _11\"> </span>Cot<span class=\"_ _1\"></span>isation <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>ur  la <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>aleur <span class=\"_ _3\"> </span>Ajout\u00e9e <span class=\"_ _f\"> </span>des <span class=\"_ _f\"> </span>Entreprises, <span class=\"_ _f\"> </span>composan<span class=\"_ _1\"></span>te <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _11\"> </span>Contr<span class=\"_ _1\"></span>ibution <span class=\"_ _f\"> </span>\u00c9conomiqu<span class=\"_ _1\"></span>e T<span class=\"_ _9\"></span>erritoriale (C<span class=\"_ _1\"></span>ET) en France est qual<span class=\"_ _1\"></span>ifi\u00e9e d\u2019imp\u00f4t sur <span class=\"_ _1\"></span>le r\u00e9sultat par le<span class=\"_ _1\"></span> Groupe.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _11\"> </span>avantages <span class=\"_ _3\"> </span>f<span class=\"_ _1\"></span>iscaux <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>cr\u00e9dits <span class=\"_ _3\"> </span>d\u2019<span class=\"_ _1\"></span>imp\u00f4ts <span class=\"_ _11\"> </span>sont <span class=\"_ _11\"> </span>principalement <span class=\"_ _11\"> </span>li\u00e9s <span class=\"_ _11\"> </span>au <span class=\"_ _11\"> </span>dispositif <span class=\"_ _3\"> </span>\u00ab<span class=\"_ _b\"></span><span class=\"ff1\"> </span>IP <span class=\"_ _11\"> </span>Box<span class=\"ff1\"> </span>\u00bb <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>ont <span class=\"_ _11\"> </span>b\u00e9n\u00e9ficie Planisware S.<span class=\"_ _1\"></span>A. depuis 20<span class=\"_ _1\"></span>19 et au <span class=\"_ _1\"></span>Cr\u00e9dit Imp<span class=\"_ _1\"></span>\u00f4t Recherc<span class=\"_ _1\"></span>he. Par ailleurs<span class=\"_ _1\"></span>, en 2024, <span class=\"_ _1\"></span>le Groupe a<span class=\"_ _1\"></span> b\u00e9n\u00e9fici\u00e9 <span class=\"_ _1\"></span>d\u2019une d\u00e9duction <span class=\"_ _1\"></span>extra <span class=\"_ _b\"></span>comptabl<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>li\u00e9e <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019au<span class=\"_ _1\"></span>gme<span class=\"_ _1\"></span>ntation <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>pital <span class=\"_ _1\"></span>r\u00e9serv\u00e9e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>lari\u00e9s, <span class=\"_ _b\"></span>concomitante <span class=\"_ _b\"></span>au <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ocessus d\u2019introduction en bo<span class=\"_ _1\"></span>urse.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les d<span class=\"_ _1\"></span>iff\u00e9rences <span class=\"_ _1\"></span>permanentes<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ont <span class=\"_ _1\"></span>principalement<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dues <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>non<span class=\"_ _b\"></span>-d\u00e9duct<span class=\"_ _1\"></span>ibilit\u00e9 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>charge <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>lative <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>actio<span class=\"_ _1\"></span>ns gratuites pour 1 173 <span class=\"_ _1\"></span>milliers d\u2019euros en <span class=\"_ _1\"></span>2025 et 1 307 <span class=\"_ _1\"></span>milliers d\u2019euros en 20<span class=\"_ _1\"></span>24.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "Imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _1\"></span><span class=\"ff3\"> </span>L<span class=\"_ _0\"></span>\u2019imp\u00f4t diff\u00e9r\u00e9 est <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mptabilis\u00e9 <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>diff\u00e9rences <span class=\"_ _1\"></span>temporelles<span class=\"_ _1\"></span> entre <span class=\"_ _b\"></span>la va<span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>comptable <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> ac<span class=\"_ _1\"></span>tifs<span class=\"_ _245\"> </span> et passifs et leurs bases f<span class=\"_ _1\"></span>iscales.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>L<span class=\"_ _0\"></span>\u2019\u00e9valuation de<span class=\"_ _0\"></span>s actifs et passifs <span class=\"_ _0\"></span>d\u2019imp\u00f4ts diff\u00e9r\u00e9s <span class=\"_ _0\"></span>repose sur la <span class=\"_ _0\"></span>fa\u00e7on dont le <span class=\"_ _0\"></span>Groupe s\u2019attend \u00e0 <span class=\"_ _0\"></span>recouvrer ou<span class=\"_ _245\"> </span> r\u00e9gler <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>valeur <span class=\"_ _b\"></span>comp<span class=\"_ _1\"></span>table <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>passifs, <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>utilisant <span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>ta<span class=\"_ _1\"></span>ux <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019imp\u00f4t <span class=\"_ _b\"></span>adopt\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uasi<span class=\"_ _b\"></span>-a<span class=\"_ _1\"></span>dopt\u00e9s <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _245\"> </span> cl\u00f4ture. <span class=\"_ _0\"></span>Un actif <span class=\"_ _0\"></span>d\u2019imp\u00f4t diff\u00e9r\u00e9 est <span class=\"_ _0\"></span>comptabilis\u00e9 s\u2019il <span class=\"_ _0\"></span>est probable <span class=\"_ _0\"></span>que le <span class=\"_ _0\"></span>Groupe disposera <span class=\"_ _0\"></span>de b\u00e9n\u00e9fices fut<span class=\"_ _0\"></span>urs<span class=\"_ _245\"> </span> imposables, <span class=\"_ _1\"></span>appr\u00e9ci\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> pr\u00e9v<span class=\"_ _1\"></span>isions <span class=\"_ _1\"></span>fiscales, <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>lesquels <span class=\"_ _1\"></span>cet <span class=\"_ _b\"></span>actif p<span class=\"_ _1\"></span>ourra <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>imput\u00e9 <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>un<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> horizon <span class=\"_ _1\"></span>raisonnable. <span class=\"_ _1\"></span>Sin<span class=\"_ _1\"></span>on, <span class=\"_ _1\"></span>les ac<span class=\"_ _1\"></span>tifs <span class=\"_ _1\"></span>d\u2019imp\u00f4ts <span class=\"_ _1\"></span>diff\u00e9r\u00e9s <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>r\u00e9duit<span class=\"_ _b\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cons\u00e9qu<span class=\"_ _1\"></span>ence. <span class=\"_ _1\"></span>L<span class=\"_ _0\"></span>\u2019effet des <span class=\"_ _1\"></span>\u00e9v<span class=\"_ _1\"></span>entuelles<span class=\"_ _245\"> </span> variations <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>taux <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>\u2019imposition <span class=\"_ _16\"></span>sur <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>imp\u00f4ts <span class=\"_ _b\"></span>diff\u00e9r\u00e9s <span class=\"_ _16\"></span>constat\u00e9s <span class=\"_ _b\"></span>ant\u00e9ri<span class=\"_ _1\"></span>eurement <span class=\"_ _16\"></span>est <span class=\"_ _b\"></span>enregistr\u00e9 <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>r\u00e9sultat<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> selon le principe du re<span class=\"_ _1\"></span>port variable, sa<span class=\"_ _1\"></span>uf si l\u2019effet concerne un \u00e9l\u00e9ment co<span class=\"_ _1\"></span>mptabilis<span class=\"_ _1\"></span>\u00e9 en capitaux propre<span class=\"_ _b\"></span>s. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les imp\u00f4ts di<span class=\"_ _0\"></span>ff\u00e9r\u00e9s sont pr\u00e9sent\u00e9s au bilan <span class=\"_ _0\"></span>s\u00e9par\u00e9m<span class=\"_ _1\"></span>ent des actifs et <span class=\"_ _0\"></span>passifs d\u2019imp\u00f4t exigible et class\u00e9s dans<span class=\"_ _245\"> </span> les \u00e9l\u00e9ments non co<span class=\"_ _1\"></span>urants.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>T<span class=\"_ _0\"></span>raitements fiscaux ince<span class=\"_ _1\"></span>rtains<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Un <span class=\"_ _11\"> </span>\u00ab <span class=\"_ _11\"> </span>traiteme<span class=\"_ _1\"></span>nt <span class=\"_ _11\"> </span>fiscal <span class=\"_ _f\"> </span>incertain <span class=\"_ _11\"> </span>\u00bb <span class=\"_ _f\"> </span>est <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>traitem<span class=\"_ _1\"></span>ent <span class=\"_ _11\"> </span>fiscal <span class=\"_ _f\"> </span>pour <span class=\"_ _11\"> </span>lequel <span class=\"_ _f\"> </span>il <span class=\"_ _11\"> </span>existe <span class=\"_ _11\"> </span>une <span class=\"_ _11\"> </span>i<span class=\"_ _1\"></span>ncertitude <span class=\"_ _f\"> </span>quant <span class=\"_ _11\"> </span>\u00e0<span class=\"_ _245\"> </span> l\u2019acceptation par l\u2019adm<span class=\"_ _1\"></span>inistration fiscale co<span class=\"_ _1\"></span>ncern\u00e9e du t<span class=\"_ _1\"></span>raitement fiscal en vert<span class=\"_ _1\"></span>u de la l\u00e9g<span class=\"_ _1\"></span>islation fiscale. <span class=\"_ _16\"></span><span class=\"ff1\"> </span>Si <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>conclut <span class=\"_ _16\"></span>qu\u2019il <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>probabl<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>l\u2019administration <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>accep<span class=\"_ _1\"></span>te <span class=\"_ _16\"></span>une <span class=\"_ _16\"></span>position <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>incertai<span class=\"_ _1\"></span>ne,<span class=\"_ _245\"> </span> l\u2019ensemble <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>\u00e9l\u00e9ments<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>elatifs <span class=\"_ _3\"> </span>aux <span class=\"_ _3\"> </span>imp\u00f4ts <span class=\"_ _3\"> </span>(r\u00e9sultat<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>fiscal<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>assiettes <span class=\"_ _3\"> </span>fiscales, <span class=\"_ _3\"> </span>taux <span class=\"_ _3\"> </span>d\u2019impos<span class=\"_ _1\"></span>ition, <span class=\"_ _3\"> </span>d\u00e9ficits<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> reportables, <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dits <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>\u2019imp\u00f4t, <span class=\"_ _b\"></span>taxes)<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>seront <span class=\"_ _b\"></span>d\u00e9termin\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>conform\u00e9<span class=\"_ _1\"></span>ment <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>cette<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>posit<span class=\"_ _1\"></span>ion. <span class=\"_ _16\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _16\"></span>le <span class=\"_ _1\"></span>Grou<span class=\"_ _1\"></span>pe <span class=\"_ _b\"></span>concl<span class=\"_ _1\"></span>ut<span class=\"_ _245\"> </span> que l\u2019acceptation par l\u2019administration fiscale n\u2019est pas probable, cette incertitude sera int\u00e9gr\u00e9e dans le cal<span class=\"_ _0\"></span>cu<span class=\"_ _1\"></span>l<span class=\"_ _245\"> </span> des \u00e9l\u00e9ments relatifs aux<span class=\"_ _1\"></span> imp\u00f4ts, et donnera l<span class=\"_ _1\"></span>ieu \u00e0 comptabi<span class=\"_ _1\"></span>lisation d\u2019<span class=\"_ _1\"></span>un pass<span class=\"_ _1\"></span>if d\u2019imp\u00f4ts. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Sur <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>exercices<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span> d\u00e9c<span class=\"_ _1\"></span>embre <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Grou<span class=\"_ _1\"></span>pe <span class=\"_ _1\"></span>n\u2019a <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>connaissance <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019un<span class=\"_ _245\"> </span> traitement fiscal incertai<span class=\"_ _1\"></span>n qui aurait un im<span class=\"_ _1\"></span>pact significatif sur l<span class=\"_ _1\"></span>es comptes.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "Cr\u00e9dit Imp\u00f4t Recherche<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _16\"></span>cr\u00e9dit <span class=\"_ _b\"></span>d'<span class=\"_ _1\"></span>imp\u00f4t <span class=\"_ _16\"></span>recherche <span class=\"_ _16\"></span>(CIR) <span class=\"_ _16\"></span>est <span class=\"_ _b\"></span>une <span class=\"_ _16\"></span>mesure <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>permettant <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>fina<span class=\"_ _1\"></span>ncer <span class=\"_ _16\"></span>ses <span class=\"_ _16\"></span>activit\u00e9s <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e recherche <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u2019innovat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>biais <span class=\"_ _1\"></span>d\u2019un <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _1\"></span>d\u2019imp<span class=\"_ _1\"></span>\u00f4t acc<span class=\"_ _1\"></span>ord\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>l\u2019Et<span class=\"_ _1\"></span>at fra<span class=\"_ _1\"></span>n\u00e7ais. <span class=\"_ _1\"></span>Seules<span class=\"_ _1\"></span> les d\u00e9penses relatives \u00e0 P<span class=\"_ _0\"></span>laniswar<span class=\"_ _1\"></span>e Enterprise font l\u2019objet de <span class=\"_ _0\"></span>ce cr\u00e9dit sur les exercices pr\u00e9sent\u00e9s. Le<span class=\"_ _0\"></span> monta<span class=\"_ _1\"></span>nt du CIR sur les exerc<span class=\"_ _1\"></span>ices 20<span class=\"_ _1\"></span>25 et 2024 est de 582 <span class=\"_ _1\"></span>milliers d\u2019euros et 81<span class=\"_ _1\"></span>0 milliers d\u2019euros res<span class=\"_ _1\"></span>pectivement.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Dans <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>r\u00e9f\u00e9re<span class=\"_ _1\"></span>ntiel <span class=\"_ _4\"> </span>IFRS, <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>cr<span class=\"_ _1\"></span>\u00e9dit <span class=\"_ _4\"></span>d\u2019imp\u00f4t <span class=\"_ _16\"></span>rech<span class=\"_ _1\"></span>erche <span class=\"_ _4\"> </span>est <span class=\"_ _4\"></span>consid\u00e9r\u00e9 <span class=\"_ _4\"></span>comme <span class=\"_ _4\"></span>une <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ubvention, <span class=\"_ _4\"> </span>r\u00e9pondant <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a norme IAS <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>Subventions <span class=\"_ _1\"></span>publiques, <span class=\"_ _1\"></span>en ra<span class=\"_ _1\"></span>ison de <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>caract\u00e8re re<span class=\"_ _1\"></span>mboursab<span class=\"_ _1\"></span>le. En <span class=\"_ _1\"></span>l\u2019esp\u00e8ce, <span class=\"_ _1\"></span>le cr<span class=\"_ _1\"></span>\u00e9dit d\u2019imp<span class=\"_ _1\"></span>\u00f4t recherche est <span class=\"_ _0\"></span>li\u00e9 \u00e0 <span class=\"_ _0\"></span>des d\u00e9penses d\u2019exploitation. Il <span class=\"_ _0\"></span>est ainsi enregistr\u00e9 <span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>r\u00e9duc<span class=\"_ _1\"></span>tion des <span class=\"_ _0\"></span>charges auxquelles il <span class=\"_ _0\"></span>se rapporte <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>compt<span class=\"_ _1\"></span>abilis\u00e9 <span class=\"_ _4\"> </span>au <span class=\"_ _4\"></span>cours <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _16\"></span>p\u00e9r<span class=\"_ _1\"></span>iode <span class=\"_ _4\"></span>durant <span class=\"_ _16\"></span>laq<span class=\"_ _1\"></span>uelle <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sont <span class=\"_ _16\"></span>imput\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>compte <span class=\"_ _4\"> </span>de r\u00e9sultat <span class=\"_ _4\"></span>dans <span class=\"_ _16\"></span>le <span class=\"_ _4\"> </span>poste <span class=\"_ _4\"> </span><span class=\"ff7\">Frais <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>recherche <span class=\"_ _16\"></span>et <span class=\"_ _4\"> </span>d\u00e9veloppement. <span class=\"_ _3\"> </span></span>Les <span class=\"_ _4\"> </span>charges <span class=\"_ _4\"></span>concern\u00e9es <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>le <span class=\"_ _16\"></span>cr\u00e9di<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>d\u2019imp\u00f4t recherche sont princ<span class=\"_ _1\"></span>ipalement des c<span class=\"_ _1\"></span>harges de person<span class=\"_ _1\"></span>nel.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-775": {
   "value": "Cr\u00e9dit Imp\u00f4t Recherche<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _16\"></span>cr\u00e9dit <span class=\"_ _b\"></span>d'<span class=\"_ _1\"></span>imp\u00f4t <span class=\"_ _16\"></span>recherche <span class=\"_ _16\"></span>(CIR) <span class=\"_ _16\"></span>est <span class=\"_ _b\"></span>une <span class=\"_ _16\"></span>mesure <span class=\"_ _16\"></span>fiscale <span class=\"_ _16\"></span>permettant <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>fina<span class=\"_ _1\"></span>ncer <span class=\"_ _16\"></span>ses <span class=\"_ _16\"></span>activit\u00e9s <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e recherche <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>d\u2019innovat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>biais <span class=\"_ _1\"></span>d\u2019un <span class=\"_ _1\"></span>cr\u00e9dit <span class=\"_ _1\"></span>d\u2019imp<span class=\"_ _1\"></span>\u00f4t acc<span class=\"_ _1\"></span>ord\u00e9 <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>l\u2019Et<span class=\"_ _1\"></span>at fra<span class=\"_ _1\"></span>n\u00e7ais. <span class=\"_ _1\"></span>Seules<span class=\"_ _1\"></span> les d\u00e9penses relatives \u00e0 P<span class=\"_ _0\"></span>laniswar<span class=\"_ _1\"></span>e Enterprise font l\u2019objet de <span class=\"_ _0\"></span>ce cr\u00e9dit sur les exercices pr\u00e9sent\u00e9s. Le<span class=\"_ _0\"></span> monta<span class=\"_ _1\"></span>nt du CIR sur les exerc<span class=\"_ _1\"></span>ices 20<span class=\"_ _1\"></span>25 et 2024 est de 582 <span class=\"_ _1\"></span>milliers d\u2019euros et 81<span class=\"_ _1\"></span>0 milliers d\u2019euros res<span class=\"_ _1\"></span>pectivement.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Dans <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>r\u00e9f\u00e9re<span class=\"_ _1\"></span>ntiel <span class=\"_ _4\"> </span>IFRS, <span class=\"_ _4\"></span>le <span class=\"_ _16\"></span>cr<span class=\"_ _1\"></span>\u00e9dit <span class=\"_ _4\"></span>d\u2019imp\u00f4t <span class=\"_ _16\"></span>rech<span class=\"_ _1\"></span>erche <span class=\"_ _4\"> </span>est <span class=\"_ _4\"></span>consid\u00e9r\u00e9 <span class=\"_ _4\"></span>comme <span class=\"_ _4\"></span>une <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ubvention, <span class=\"_ _4\"> </span>r\u00e9pondant <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a norme IAS <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>Subventions <span class=\"_ _1\"></span>publiques, <span class=\"_ _1\"></span>en ra<span class=\"_ _1\"></span>ison de <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>caract\u00e8re re<span class=\"_ _1\"></span>mboursab<span class=\"_ _1\"></span>le. En <span class=\"_ _1\"></span>l\u2019esp\u00e8ce, <span class=\"_ _1\"></span>le cr<span class=\"_ _1\"></span>\u00e9dit d\u2019imp<span class=\"_ _1\"></span>\u00f4t recherche est <span class=\"_ _0\"></span>li\u00e9 \u00e0 <span class=\"_ _0\"></span>des d\u00e9penses d\u2019exploitation. Il <span class=\"_ _0\"></span>est ainsi enregistr\u00e9 <span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>r\u00e9duc<span class=\"_ _1\"></span>tion des <span class=\"_ _0\"></span>charges auxquelles il <span class=\"_ _0\"></span>se rapporte <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>compt<span class=\"_ _1\"></span>abilis\u00e9 <span class=\"_ _4\"> </span>au <span class=\"_ _4\"></span>cours <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>la <span class=\"_ _16\"></span>p\u00e9r<span class=\"_ _1\"></span>iode <span class=\"_ _4\"></span>durant <span class=\"_ _16\"></span>laq<span class=\"_ _1\"></span>uelle <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sont <span class=\"_ _16\"></span>imput\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>compte <span class=\"_ _4\"> </span>de r\u00e9sultat <span class=\"_ _4\"></span>dans <span class=\"_ _16\"></span>le <span class=\"_ _4\"> </span>poste <span class=\"_ _4\"> </span><span class=\"ff7\">Frais <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>recherche <span class=\"_ _16\"></span>et <span class=\"_ _4\"> </span>d\u00e9veloppement. <span class=\"_ _3\"> </span></span>Les <span class=\"_ _4\"> </span>charges <span class=\"_ _4\"></span>concern\u00e9es <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>le <span class=\"_ _16\"></span>cr\u00e9di<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>d\u2019imp\u00f4t recherche sont princ<span class=\"_ _1\"></span>ipalement des c<span class=\"_ _1\"></span>harges de person<span class=\"_ _1\"></span>nel.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "Note 14.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>R\u00e9sultat pa<span class=\"_ _1\"></span>r action<span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Le <span class=\"_ _2\"></span>r\u00e9sultat <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>par <span class=\"_ _0\"></span>action <span class=\"_ _2\"></span>correspo<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>au <span class=\"_ _0\"></span>r\u00e9sultat <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>et <span class=\"_ _2\"></span>part <span class=\"_ _0\"></span>du <span class=\"_ _2\"></span>Groupe<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>divis\u00e9<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>par <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>nombre<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>moye<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>d\u2019act<span class=\"_ _1\"></span>ions<span class=\"_ _245\"> </span> en circulation <span class=\"_ _1\"></span>au cours <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>p\u00e9riode, \u00e0 <span class=\"_ _1\"></span>l\u2019exclusion <span class=\"_ _1\"></span>du nombr<span class=\"_ _1\"></span>e des <span class=\"_ _b\"></span>actions <span class=\"_ _1\"></span>ordinai<span class=\"_ _1\"></span>res auto<span class=\"_ _1\"></span>-d\u00e9tenues. <span class=\"_ _1\"></span>Pour le<span class=\"_ _245\"> </span> calcul <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>r\u00e9su<span class=\"_ _1\"></span>ltat <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>ilu\u00e9 <span class=\"_ _b\"></span>par <span class=\"_ _16\"></span>action, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>nombre<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>d\u2019actions<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>circ<span class=\"_ _1\"></span>ulation <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>ajust\u00e9 <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>nir <span class=\"_ _b\"></span>compte <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>l\u2019effet<span class=\"_ _245\"> </span> dilutif <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>instruments <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>capitaux <span class=\"_ _4\"></span>propres <span class=\"_ _16\"></span>\u00e9<span class=\"_ _1\"></span>mis <span class=\"_ _4\"></span>par <span class=\"_ _16\"></span>l\u2019entreprise, <span class=\"_ _4\"> </span>tels <span class=\"_ _4\"></span>que <span class=\"_ _16\"></span>les <span class=\"_ _4\"></span>\u00e9ventuels <span class=\"_ _16\"></span>o<span class=\"_ _1\"></span>ptions, <span class=\"_ _4\"></span>bon<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _245\"> </span> souscription d\u2019actions et<span class=\"_ _1\"></span> actions gratu<span class=\"_ _1\"></span>ites.<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w3b2 h376\" id=\"_a6fce4a4-d265-4387-b4c1-93120d02dbdf\"><tr><td></td><td class=\"c x311 y1ce4 w1a6 he0\"><div class=\"t m0 x81 hf7 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2025<span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ce4 w1a3 he0\"><div class=\"t m0 x6f h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1ce5 w1a9 h251\"><div class=\"t m0 x75 h5 y1098 ff3 fs2a fc1 sc0 ls0 ws0\">Num\u00e9rateur<span class=\"ff1\"> <span class=\"fc0\">(en milliers d'e<span class=\"_ _0\"></span>uros)<span class=\"_ _1\"></span><span class=\"fs3\"> </span></span></span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1ce6 w1a9 h251\"><div class=\"t m0 x75 h5 y1098 ff1 fs2a fc0 sc0 ls0 ws0\">R\u00e9sultat net part du Gr<span class=\"_ _0\"></span>oupe (a)<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1ce6 w1a6 h251\"><div class=\"t m0 xbe h5 y1098 ff1 fs2a fc0 sc0 ls0 ws0\">50 001 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ce6 w1a3 h251\"><div class=\"t m0 x2 h228 y1098 ff1 fs2a fc0 sc0 ls0 ws0\">42 729  </div></td></tr><tr><td class=\"c x252 y1ce7 w1a9 h252\"><div class=\"t m0 x75 hf7 y1098 ff3 fs2a fc1 sc0 ls0 ws0\">D\u00e9nominateur<span class=\"fs3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1ce8 w1a9 h253\"><div class=\"t m0 x75 h5 y10b0 ff1 fs2a fc0 sc0 ls0 ws0\">Nombre moyen d'acti<span class=\"_ _0\"></span>ons en circulation sur l'exercice (b)<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1ce8 w1a6 h253\"><div class=\"t m0 x71 hf7 y10b0 ff3 fs2a fc1 sc0 ls0 ws0\">70 018 731 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ce8 w1a3 h253\"><div class=\"t m0 xed h227 y10b0 ff3 fs2a fc1 sc0 ls0 ws0\">69 762 263  </div></td></tr><tr><td class=\"c x252 y1ce9 w1a9 h253\"><div class=\"t m0 x75 h5 y10b0 ff1 fs2a fc0 sc0 ls0 ws0\">Effet dilutif des instrum<span class=\"_ _0\"></span>ents existants<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1ce9 w1a6 h253\"><div class=\"t m0 xbe h5 y10b0 ff1 fs2a fc0 sc0 ls0 ws0\">94 789 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ce9 w1a3 h253\"><div class=\"t m0 x180 h228 y10b0 ff1 fs2a fc0 sc0 ls0 ws0\">159 179  </div></td></tr><tr><td class=\"c x252 y1cea w1a9 h253\"><div class=\"t m0 x75 h5 y10b0 ff1 fs2a fc0 sc0 ls0 ws0\">Nombre moyen pond\u00e9r\u00e9 <span class=\"_ _0\"></span>d'actions th\u00e9orique sur l'ex<span class=\"_ _0\"></span>ercice (c) <span class=\"_ _1\"></span><span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cea w1a6 h253\"><div class=\"t m0 x71 h5 y10b0 ff1 fs2a fc0 sc0 ls0 ws0\">70 113 520 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cea w1a3 h253\"><div class=\"t m0 xed h228 y10b0 ff1 fs2a fc0 sc0 ls0 ws0\">69 921 442  </div></td></tr><tr><td class=\"c x252 y1ceb w1a9 h251\"><div class=\"t m0 x75 hf7 y1098 ff3 fs2a fc1 sc0 ls0 ws0\">R\u00e9sultat de base par a<span class=\"_ _0\"></span>ction (en euros) (a/b)<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1ceb w1a6 h251\"><div class=\"t m0 x56 hf7 y1098 ff3 fs2a fc1 sc0 ls0 ws0\">0,71 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1ceb w1a3 h251\"><div class=\"t m0 x56 h227 y1098 ff3 fs2a fc1 sc0 ls0 ws0\">0,61  </div></td></tr><tr><td class=\"c x252 y1cec w1a9 h251\"><div class=\"t m0 x75 hf7 y1098 ff3 fs2a fc1 sc0 ls0 ws0\">R\u00e9sultat dilu\u00e9 par <span class=\"_ _0\"></span>action (en <span class=\"_ _1\"></span>euros) (a/c)<span class=\"fs3\"> </span></div></td><td class=\"c x311 y1cec w1a6 h251\"><div class=\"t m0 x56 hf7 y1098 ff3 fs2a fc1 sc0 ls0 ws0\">0,71 <span class=\"fs3\"> </span></div></td><td class=\"c x2e3 y1cec w1a3 h251\"><div class=\"t m0 x56 h227 y1098 ff3 fs2a fc1 sc0 ls0 ws0\">0,61  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "Principes comptables<span class=\"_ _245\"> </span>Le <span class=\"_ _2\"></span>r\u00e9sultat <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>par <span class=\"_ _0\"></span>action <span class=\"_ _2\"></span>correspo<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>au <span class=\"_ _0\"></span>r\u00e9sultat <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>et <span class=\"_ _2\"></span>part <span class=\"_ _0\"></span>du <span class=\"_ _2\"></span>Groupe<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>divis\u00e9<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>par <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>nombre<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>moye<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>d\u2019act<span class=\"_ _1\"></span>ions<span class=\"_ _245\"> </span>en circulation <span class=\"_ _1\"></span>au cours <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>p\u00e9riode, \u00e0 <span class=\"_ _1\"></span>l\u2019exclusion <span class=\"_ _1\"></span>du nombr<span class=\"_ _1\"></span>e des <span class=\"_ _b\"></span>actions <span class=\"_ _1\"></span>ordinai<span class=\"_ _1\"></span>res auto<span class=\"_ _1\"></span>-d\u00e9tenues. <span class=\"_ _1\"></span>Pour le<span class=\"_ _245\"> </span>calcul <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>r\u00e9su<span class=\"_ _1\"></span>ltat <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>ilu\u00e9 <span class=\"_ _b\"></span>par <span class=\"_ _16\"></span>action, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>nombre<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>d\u2019actions<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>circ<span class=\"_ _1\"></span>ulation <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>ajust\u00e9 <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>nir <span class=\"_ _b\"></span>compte <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>l\u2019effet<span class=\"_ _245\"> </span>dilutif <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>instruments <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>capitaux <span class=\"_ _4\"></span>propres <span class=\"_ _16\"></span>\u00e9<span class=\"_ _1\"></span>mis <span class=\"_ _4\"></span>par <span class=\"_ _16\"></span>l\u2019entreprise, <span class=\"_ _4\"> </span>tels <span class=\"_ _4\"></span>que <span class=\"_ _16\"></span>les <span class=\"_ _4\"></span>\u00e9ventuels <span class=\"_ _16\"></span>o<span class=\"_ _1\"></span>ptions, <span class=\"_ _4\"></span>bon<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _245\"> </span>souscription d\u2019actions et<span class=\"_ _1\"></span> actions gratu<span class=\"_ _1\"></span>ites.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "15.2 T<span class=\"_ _2\"></span>ests de d<span class=\"_ _1\"></span>\u00e9pr\u00e9ciation<span class=\"_ _245\"> </span>Principes compta<span class=\"_ _1\"></span>bles<span class=\"_ _245\"> </span>\u00c0 chaque <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>l\u00f4ture, <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>valeurs <span class=\"_ _1\"></span>comptables<span class=\"_ _1\"></span> des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actifs non<span class=\"_ _1\"></span> financ<span class=\"_ _1\"></span>iers d<span class=\"_ _1\"></span>u Groupe<span class=\"_ _1\"></span> (autres<span class=\"_ _1\"></span> que <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs<span class=\"_ _245\"> </span>d\u2019imp\u00f4t <span class=\"_ _12\"> </span>diff\u00e9r\u00e9  et <span class=\"_ _12\"> </span>les <span class=\"_ _12\"> </span>co\u00fbts <span class=\"_ _12\"> </span>d\u2019obtention <span class=\"_ _12\"> </span>des  c<span class=\"_ _1\"></span>ontrats) <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>examin\u00e9es  afi<span class=\"_ _1\"></span>n  d<span class=\"_ _1\"></span>\u2019appr\u00e9cier <span class=\"_ _12\"> </span>s\u2019il <span class=\"_ _12\"> </span>existe <span class=\"_ _12\"> </span>une<span class=\"_ _245\"> </span>quelconque <span class=\"_ _f\"> </span>indication <span class=\"_ _11\"> </span>qu<span class=\"_ _1\"></span>\u2019un <span class=\"_ _f\"> </span>actif <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>subi <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>ne <span class=\"_ _11\"> </span>perte<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _11\"> </span>S\u2019il <span class=\"_ _f\"> </span>existe <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>telle  i<span class=\"_ _0\"></span>ndicat<span class=\"_ _1\"></span>ion, <span class=\"_ _f\"> </span>la <span class=\"_ _11\"> </span>valeur<span class=\"_ _245\"> </span>recouvrable  de  l\u2019actif <span class=\"_ _12\"> </span>est  estim\u00e9e.  Le <span class=\"_ _12\"> </span>goodwill  est <span class=\"_ _12\"> </span>test\u00e9  chaque  ann\u00e9e  a<span class=\"_ _1\"></span>insi  que  les  immobi<span class=\"_ _1\"></span>lisations<span class=\"_ _245\"> </span>incorporelles en cours<span class=\"_ _1\"></span> en date de cl\u00f4<span class=\"_ _1\"></span>ture de l\u2019exercice<span class=\"_ _1\"></span>.<span class=\"_ _245\"> </span>Pour <span class=\"_ _4\"> </span>\u00eatre <span class=\"_ _3\"> </span>test\u00e9s, <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>regro<span class=\"_ _1\"></span>up\u00e9s <span class=\"_ _4\"> </span>da<span class=\"_ _1\"></span>ns <span class=\"_ _4\"> </span>le <span class=\"_ _3\"> </span>plus <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>etit <span class=\"_ _3\"> </span>groupe <span class=\"_ _4\"> </span>d\u2019act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>g\u00e9n\u00e8re <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>ntr\u00e9es <span class=\"_ _4\"> </span>de<span class=\"_ _245\"> </span>tr\u00e9sorerie r\u00e9sultant de <span class=\"_ _0\"></span>leur utilisation continue, largement ind\u00e9pendantes des entr\u00e9es de tr\u00e9sorerie <span class=\"_ _0\"></span>g\u00e9n<span class=\"_ _1\"></span>\u00e9r\u00e9es<span class=\"_ _245\"> </span>par <span class=\"_ _0\"></span>d\u2019autres actifs <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>UGT<span class=\"_ _9\"></span>. Le <span class=\"_ _0\"></span>goodwill issu <span class=\"_ _0\"></span>d'un <span class=\"_ _0\"></span>regroupeme<span class=\"_ _1\"></span>nt <span class=\"_ _0\"></span>d\u2019entrepr<span class=\"_ _1\"></span>ises <span class=\"_ _0\"></span>est af<span class=\"_ _0\"></span>fect\u00e9 aux <span class=\"_ _0\"></span>UGT <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>groupes<span class=\"_ _245\"> </span>d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des s<span class=\"_ _1\"></span>ynergies du reg<span class=\"_ _1\"></span>roupement d\u2019entre<span class=\"_ _1\"></span>prises.<span class=\"_ _245\"> </span>La valeur recouvrable d\u2019un actif <span class=\"_ _0\"></span>ou d\u2019une UGT <span class=\"_ _0\"></span>est la valeur la plus \u00e9lev\u00e9e en<span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>e valeur d\u2019utilit\u00e9 et <span class=\"_ _0\"></span>juste valeur<span class=\"_ _245\"> </span>diminu\u00e9e <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>co\u00fbts <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cession. <span class=\"_ _2\"></span>La <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>d\u2019utilit\u00e9 <span class=\"_ _0\"></span>est <span class=\"_ _2\"></span>\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ar <span class=\"_ _0\"></span>rapport <span class=\"_ _2\"></span>aux <span class=\"_ _0\"></span>flux <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>tr\u00e9sorerie <span class=\"_ _0\"></span>futurs <span class=\"_ _0\"></span>estim\u00e9s,<span class=\"_ _245\"> </span>actualis\u00e9s a<span class=\"_ _1\"></span>u taux, <span class=\"_ _1\"></span>avant <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>p\u00f4t, q<span class=\"_ _1\"></span>ui refl<span class=\"_ _1\"></span>\u00e8te l\u2019appr<span class=\"_ _1\"></span>\u00e9ciation c<span class=\"_ _1\"></span>ourante <span class=\"_ _1\"></span>du m<span class=\"_ _1\"></span>arch\u00e9 de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valeur t<span class=\"_ _1\"></span>emps <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019argent<span class=\"_ _245\"> </span>et des risques sp\u00e9c<span class=\"_ _1\"></span>ifiques \u00e0 l\u2019actif ou \u00e0 l\u2019UGT<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span>Une <span class=\"_ _0\"></span>perte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9e <span class=\"_ _0\"></span>si l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>ptable <span class=\"_ _0\"></span>d\u2019un acti<span class=\"_ _0\"></span>f ou <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019UGT <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>sup\u00e9rieure <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>sa valeur<span class=\"_ _245\"> </span>recouvrable estim\u00e9e.<span class=\"_ _245\"> </span>Les <span class=\"_ _16\"></span>pertes <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>valeur <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9es <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _16\"></span>net. <span class=\"_ _16\"></span>Elles <span class=\"_ _16\"></span>sont <span class=\"_ _b\"></span>affect\u00e9es <span class=\"_ _16\"></span>d\u2019abord <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _245\"> </span>valeur <span class=\"_ _16\"></span>comptable <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tout<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>goodwill <span class=\"_ _16\"></span>affect\u00e9 <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019UGT<span class=\"_ _9\"></span>, <span class=\"_ _16\"></span>pu<span class=\"_ _1\"></span>is <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leurs <span class=\"_ _16\"></span>comptabl<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>autres<span class=\"_ _245\"> </span>actifs de l\u2019UGT au prorata d<span class=\"_ _1\"></span>e la valeur com<span class=\"_ _1\"></span>ptable de ch<span class=\"_ _1\"></span>aque actif de l\u2019UG<span class=\"_ _1\"></span>T<span class=\"_ _9\"></span>.<span class=\"_ _245\"> </span>Une <span class=\"_ _b\"></span>perte <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>aleur <span class=\"_ _b\"></span>com<span class=\"_ _1\"></span>ptabilis\u00e9e <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>itre <span class=\"_ _b\"></span>d\u2019un <span class=\"_ _16\"></span>goodwill <span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>peut <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _b\"></span>repr<span class=\"_ _1\"></span>ise. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>autr<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>actifs, <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _245\"> </span>valeur com<span class=\"_ _1\"></span>ptable, <span class=\"_ _1\"></span>augment\u00e9e <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>raison <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>reprise <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>perte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span>, ne <span class=\"_ _1\"></span>doit <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>sup\u00e9rieure <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span>valeur comptable<span class=\"_ _1\"></span> qui aurait<span class=\"_ _1\"></span> \u00e9t\u00e9 d\u00e9term<span class=\"_ _1\"></span>in\u00e9e,<span class=\"_ _1\"></span> nette des <span class=\"_ _1\"></span>amortissements, s<span class=\"_ _1\"></span>i aucune<span class=\"_ _1\"></span> perte de v<span class=\"_ _1\"></span>aleur n\u2019avait \u00e9t<span class=\"_ _1\"></span>\u00e9<span class=\"_ _245\"> </span>comptabilis\u00e9e.<span class=\"_ _245\"> </span>Le Groupe <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>r\u00e9alis\u00e9 <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span>ts <span class=\"_ _1\"></span>de d\u00e9pr\u00e9ciat<span class=\"_ _1\"></span>ion au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"_ _b\"></span>5 <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>31 d<span class=\"_ _1\"></span>\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"ls4\">4 <span class=\"_ _1\"></span></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span>flux <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorerie <span class=\"_ _16\"></span>g\u00e9n\u00e9r\u00e9s <span class=\"_ _16\"></span>par <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>activit\u00e9s, <span class=\"_ _16\"></span>actualis\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>taux <span class=\"_ _16\"></span>moyen <span class=\"_ _16\"></span>pond\u00e9r\u00e9 <span class=\"_ _16\"></span>du <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>pital <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>1<span class=\"_ _9\"></span>1<span class=\"_ _16\"></span><span class=\"ls11\">,5</span>% <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>9<span class=\"ls5\">,6<span class=\"_ _1\"></span><span class=\"ls64\">%<span class=\"_ _245\"> </span></span></span>respectivement. <span class=\"_ _1\"></span>Les <span class=\"_ _1\"></span>flux <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>g\u00e9n\u00e9r\u00e9s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>ar <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>activit\u00e9s <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Gro<span class=\"_ _1\"></span>upe so<span class=\"_ _1\"></span>nt c<span class=\"_ _1\"></span>alcul\u00e9s <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _b\"></span>d\u2019un <span class=\"_ _1\"></span>plan<span class=\"_ _245\"> </span>pr\u00e9visionnel <span class=\"_ _1\"></span>sur <span class=\"_ _b\"></span>5 <span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>compte <span class=\"_ _b\"></span>tenu <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>caract\u00e9risti<span class=\"_ _1\"></span>ques <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>march\u00e9 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>lequel <span class=\"_ _b\"></span>est <span class=\"_ _1\"></span>posit<span class=\"_ _1\"></span>ionn\u00e9 <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>roupe, <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _245\"> </span>dynamique de croissance et de la mat<span class=\"_ _1\"></span>urit\u00e9 de ses activit\u00e9s. Les flux de tr\u00e9sorer<span class=\"_ _1\"></span>ie issus de ce plan pr\u00e9visionnel<span class=\"_ _245\"> </span>sont  coh\u00e9rents  avec  le  taux  de  croissanc<span class=\"_ _1\"></span>e  du  chiffre  d\u2019affaires  et  du  taux  d\u2019EBITDA<span class=\"_ _0\"></span>  sur  les  exercices<span class=\"_ _245\"> </span>historiques<span class=\"ff1\"> </span>; le taux <span class=\"_ _1\"></span>de croissance du ch<span class=\"_ _1\"></span>iffre d\u2019af<span class=\"_ _0\"></span>faires \u00ab<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00e0 <span class=\"_ _1\"></span>l\u2019infini<span class=\"ff1\"> </span>\u00bb est fix\u00e9 <span class=\"_ _1\"></span>\u00e0 2%.<span class=\"_ _245\"> </span>Compte <span class=\"_ _0\"></span>tenu <span class=\"_ _2\"></span>des <span class=\"_ _0\"></span>pays <span class=\"_ _0\"></span>o\u00f9 <span class=\"_ _2\"></span>Planiswar<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>op\u00e8re<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>les <span class=\"_ _2\"></span>entr\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>tr\u00e9sorerie <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _0\"></span>g\u00e9n\u00e9r\u00e9es <span class=\"_ _0\"></span>sur <span class=\"_ _2\"></span>une <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>ind\u00e9pen<span class=\"_ _1\"></span>dante<span class=\"_ _245\"> </span>et,  \u00e0  ce  titre,  les <span class=\"_ _12\"> </span>pays  sont <span class=\"_ _12\"> </span>la  plus  petite  un<span class=\"_ _1\"></span>it\u00e9  g\u00e9n\u00e9rant <span class=\"_ _12\"> </span>des  entr\u00e9es  de  t<span class=\"_ _1\"></span>r\u00e9sorerie  et  do<span class=\"_ _1\"></span>nc  des  U<span class=\"_ _1\"></span>GT<span class=\"_ _245\"> </span>ind\u00e9pendantes. Pour <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>besoins <span class=\"_ _0\"></span>des tests <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00e9pr\u00e9ciation du <span class=\"_ _2\"></span>go<span class=\"_ _1\"></span>odwill,<span class=\"_ _1\"></span> celui-ci <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>\u00e9t\u00e9 af<span class=\"_ _0\"></span>fect\u00e9 <span class=\"_ _0\"></span>\u00e0 un <span class=\"_ _2\"></span>regro<span class=\"_ _1\"></span>upemen<span class=\"_ _1\"></span>t<span class=\"_ _245\"> </span>d\u2019UGT <span class=\"_ _16\"></span>repr\u00e9sentant <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>Groupe <span class=\"_ _4\"></span>dans <span class=\"_ _16\"></span>son <span class=\"_ _16\"></span>ens<span class=\"_ _1\"></span>emble. <span class=\"_ _16\"></span>En <span class=\"_ _4\"></span>ef<span class=\"_ _0\"></span>fet, <span class=\"_ _16\"></span>les <span class=\"_ _4\"></span>produits <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _16\"></span>s\u2019a<span class=\"_ _1\"></span>dressent <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"></span>tous <span class=\"_ _16\"></span>les<span class=\"_ _245\"> </span>march\u00e9s <span class=\"_ _1\"></span>o\u00f9 <span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _b\"></span>op\u00e8re, <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tifs <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>Gro<span class=\"_ _1\"></span>upe <span class=\"_ _1\"></span>s\u2019adressent <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _1\"></span>tous <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lients <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>oit<span class=\"_ _245\"> </span>leur <span class=\"_ _16\"></span>localisation. <span class=\"_ _16\"></span>Les <span class=\"_ _16\"></span>clients <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>souvent <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>groupes<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>internationaux <span class=\"_ _16\"></span>qui <span class=\"_ _16\"></span>acqui\u00e8rent <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>pro<span class=\"_ _1\"></span>duits<span class=\"_ _245\"> </span>Planisware <span class=\"_ _11\"> </span>pour <span class=\"_ _11\"> </span>l\u2019ensembl<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>leurs <span class=\"_ _11\"> </span>filiales. <span class=\"_ _11\"> </span>Les <span class=\"_ _11\"> </span>\u00e9quipes <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>produits, <span class=\"_ _11\"> </span>exclusiveme<span class=\"_ _1\"></span>nt<span class=\"_ _245\"> </span>bas\u00e9es <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>France, <span class=\"_ _4\"> </span>participent <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>perman<span class=\"_ _1\"></span>ence <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _3\"> </span>am\u00e9liorer <span class=\"_ _4\"> </span>l\u2019offre <span class=\"_ _4\"> </span>propos\u00e9e <span class=\"_ _4\"> </span>globale<span class=\"_ _1\"></span>ment, <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>produits <span class=\"_ _4\"> </span>du<span class=\"_ _245\"> </span>Groupe, <span class=\"_ _b\"></span>comp<span class=\"_ _1\"></span>l\u00e9mentaires, <span class=\"_ _16\"></span>permettent <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>propos<span class=\"_ _1\"></span>er <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>offre <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>mpl\u00e8te <span class=\"_ _b\"></span>au <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Project <span class=\"_ _16\"></span>Economy<span class=\"_ _2\"></span>. <span class=\"_ _b\"></span>Le<span class=\"_ _245\"> </span>groupe <span class=\"_ _b\"></span>ne <span class=\"_ _16\"></span>suit <span class=\"_ _1\"></span>pas <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>performance <span class=\"_ _16\"></span>autre <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>hiffre <span class=\"_ _b\"></span>d\u2019affaires, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>\u2019est<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>\u00e0-dire <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>\u2019effectue <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>as <span class=\"_ _16\"></span>un <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>nitoring <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _245\"> </span>goodwill, \u00e0 un niveau<span class=\"_ _1\"></span> plus fin que le gro<span class=\"_ _1\"></span>upe dans son e<span class=\"_ _1\"></span>nsemble.<span class=\"_ _245\"> </span>Au <span class=\"_ _1\"></span>31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>\u00e9cembre <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>d\u00e9ce<span class=\"_ _1\"></span>mbre <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onclu <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>valeur <span class=\"_ _b\"></span>rec<span class=\"_ _1\"></span>ouvrable <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>regroupeme<span class=\"_ _1\"></span>nt<span class=\"_ _245\"> </span>d\u2019UGT <span class=\"_ _0\"></span>exc\u00e9dait sa <span class=\"_ _0\"></span>valeur comptable. <span class=\"_ _0\"></span>L<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>manag<span class=\"_ _1\"></span>ement estime <span class=\"_ _0\"></span>qu\u2019aucu<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>changem<span class=\"_ _1\"></span>ent raisonnable <span class=\"_ _0\"></span>poss<span class=\"_ _1\"></span>ible <span class=\"_ _0\"></span>dans<span class=\"_ _245\"> </span>les <span class=\"_ _4\"> </span>hyp<span class=\"_ _1\"></span>oth\u00e8ses <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>l\u00e9s <span class=\"_ _3\"> </span>mentionn\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>i-dess<span class=\"_ _1\"></span>us <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>\u2019aurait <span class=\"_ _3\"> </span>pour <span class=\"_ _3\"> </span>cons\u00e9<span class=\"_ _1\"></span>quence <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>orter <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>valeur <span class=\"_ _3\"> </span>re<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ouvrable <span class=\"_ _3\"> </span>du<span class=\"_ _245\"> </span>groupe d\u2019UGT \u00e0 des monta<span class=\"_ _1\"></span>nts significativement<span class=\"_ _1\"></span> inf\u00e9rieurs<span class=\"_ _1\"></span> \u00e0 sa valeur comptab<span class=\"_ _1\"></span>le. Pour valider ces conclusions, l<span class=\"_ _0\"></span>e Groupe a <span class=\"_ _0\"></span>r\u00e9al<span class=\"_ _1\"></span>is\u00e9 des tests de <span class=\"_ _0\"></span>sensibilit\u00e9 aux principales hypoth\u00e8ses impactant<span class=\"_ _245\"> </span>le calcul de la valeur recouvr<span class=\"_ _1\"></span>able du groupe d\u2019UGT ; \u00e0 savoir : le taux d\u2019actualisation et le taux de croissance \u00e0<span class=\"_ _245\"> </span>l\u2019infini. Ainsi, <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>deux<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>exercices <span class=\"_ _16\"></span>pr\u00e9sent\u00e9s, <span class=\"_ _16\"></span>une <span class=\"_ _b\"></span>augmentatio<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>1% <span class=\"_ _16\"></span>du <span class=\"_ _b\"></span>tau<span class=\"_ _1\"></span>x <span class=\"_ _16\"></span>d\u2019actualisation <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ombin\u00e9e <span class=\"_ _16\"></span>\u00e0<span class=\"_ _245\"> </span>une diminution de 0<span class=\"_ _1\"></span>,5% du taux de<span class=\"_ _1\"></span> croissance \u00e0 l<span class=\"_ _1\"></span>\u2019infini n\u2019aurait pas con<span class=\"_ _1\"></span>duit \u00e0 d\u00e9pr\u00e9cier l<span class=\"_ _1\"></span>e goodwill du Grou<span class=\"_ _1\"></span>pe.<span class=\"_ _245\"> </span>16.2 <span class=\"_ _0\"></span>Amortissement<span class=\"_ _1\"></span>s et d<span class=\"_ _1\"></span>\u00e9pr\u00e9ciations des immobil<span class=\"_ _1\"></span>isations incorpore<span class=\"_ _1\"></span>lles<span class=\"_ _245\"> </span>Les amortissements et<span class=\"_ _1\"></span> d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations des immobilisat<span class=\"_ _1\"></span>ions incorporel<span class=\"_ _1\"></span>les ont \u00e9volu\u00e9 <span class=\"_ _1\"></span>comme suit :<table class=\"s w3bd h379\" id=\"_73d270eb-c4ba-4e5b-bc14-6e44c787cea5\"><tr><td></td><td class=\"c x316 y1d0e w3b4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbts de<span class=\"_ _245\"> </span></div></td><td class=\"c x317 y1d0e w3b5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Licences<span class=\"_ _245\"> </span></div></td><td class=\"c x318 y1d0e w3b6 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Relation<span class=\"_ _245\"> </span></div></td><td class=\"c x319 y1d0f w3b7 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d10 w1ba h241\"><div class=\"t m0 x75 h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x31a y1d11 w3b8 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d\u00e9veloppement<span class=\"_ _245\"> </span></div></td><td class=\"c x31b y1d11 w3b9 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">et logiciels<span class=\"_ _245\"> </span></div></td><td class=\"c x31c y1d11 w3ba h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">clients</div></td><td class=\"c x31d y1d12 w3bb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">immobilisations<span class=\"_ _245\"> </span></div></td><td class=\"c x31e y1d10 w197 h241\"><div class=\"t m0 xed h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x31f y1d13 w3bc h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">incorporelles<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d14 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Amortissements et d\u00e9pr<span class=\"_ _0\"></span>\u00e9ciations </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d15 w1ba h23d\"><div class=\"t m0 x75 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1705 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x320 y1d15 w7f h23d\"><div class=\"t m0 xe5 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(5 113) </div></td><td class=\"c x321 y1d15 w1bb h23d\"><div class=\"t m0 x7f h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(5 911) </div></td><td class=\"c x322 y1d15 w1bc h23d\"><div class=\"t m0 x70 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(134) </div></td><td class=\"c x323 y1d15 w1bd h23d\"><div class=\"t m0 x11b h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(7) </div></td><td class=\"c x31e y1d15 w197 h23d\"><div class=\"t m0 x7a h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(11 165) </div></td></tr><tr><td class=\"c x252 y1d16 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x320 y1d16 w7f h23a\"><div class=\"t m0 xe5 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(1 442) </div></td><td class=\"c x321 y1d16 w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(9) </div></td><td class=\"c x322 y1d16 w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(219) </div></td><td class=\"c x323 y1d16 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d16 w197 h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(1 670) </div></td></tr><tr><td class=\"c x252 y1d17 w1ba h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d17 w7f h23c\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d17 w1bb h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">44<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d17 w1bc h23c\"><div class=\"t m0 xe7 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d17 w1bd h23c\"><div class=\"t m0 xb3 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x31e y1d17 w197 h23c\"><div class=\"t m0 x0 h227 y109e ff3 fs2a fc1 sc0 ls5f ws0\">51<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d18 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de valeur </div></td><td class=\"c x320 y1d18 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d18 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d18 w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d18 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d18 w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d19 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x320 y1d19 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d19 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d19 w1bc h23a\"><div class=\"t m0 xaf h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x323 y1d19 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d19 w197 h23a\"><div class=\"t m0 xa1 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 </div></td></tr><tr><td class=\"c x252 y1d1a w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x320 y1d1a w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(6 555) </div></td><td class=\"c x321 y1d1a w1bb h23a\"><div class=\"t m0 x7f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(5 876) </div></td><td class=\"c x322 y1d1a w1bc h23a\"><div class=\"t m0 x70 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(348) </div></td><td class=\"c x323 y1d1a w1bd h23a\"><div class=\"t m0 x6 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1a w197 h23a\"><div class=\"t m0 x7a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(12 779) </div></td></tr><tr><td class=\"c x252 y1d1b w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x320 y1d1b w7f h23a\"><div class=\"t m0 xe5 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(1 684) </div></td><td class=\"c x321 y1d1b w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x322 y1d1b w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(212) </div></td><td class=\"c x323 y1d1b w1bd h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(4) </div></td><td class=\"c x31e y1d1b w197 h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(1 906) </div></td></tr><tr><td class=\"c x252 y1d1c w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d1c w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1c w1bb h23a\"><div class=\"t m0 x180 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">3 </div></td><td class=\"c x322 y1d1c w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d1c w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1c w197 h23a\"><div class=\"t m0 xa1 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 </div></td></tr><tr><td class=\"c x252 y1d1d w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de valeur </div></td><td class=\"c x320 y1d1d w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1d w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d1d w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d1d w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1d w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d1e w1ba h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversion </div></td><td class=\"c x320 y1d1e w7f h23c\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1e w1bb h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d1e w1bc h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">57<span class=\"ls0\"> </span></div></td><td class=\"c x323 y1d1e w1bd h23c\"><div class=\"t m0 x6 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1e w197 h23c\"><div class=\"t m0 x0 h227 y109e ff3 fs2a fc1 sc0 ls5f ws0\">57<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d1f w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x320 y1d1f w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(8 239) </div></td><td class=\"c x321 y1d1f w1bb h23a\"><div class=\"t m0 x7f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(5 879) </div></td><td class=\"c x322 y1d1f w1bc h23a\"><div class=\"t m0 x70 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(503) </div></td><td class=\"c x323 y1d1f w1bd h23a\"><div class=\"t m0 x11b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(4) </div></td><td class=\"c x31e y1d1f w197 h23a\"><div class=\"t m0 x7a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(14 625) </div></td></tr></table>17.3 V<span class=\"_ _0\"></span>aleurs nettes des i<span class=\"_ _1\"></span>mmobilisations <span class=\"_ _1\"></span>corporelles<table class=\"s w3c6 h37d\" id=\"_601e0a5d-e2aa-470d-a150-2e0e61504900\"><tr><td></td><td class=\"c x33a y1d4f w3c7 h366\" colspan=\"2\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Agencements et<span class=\"_ _245\"> </span></div><div class=\"t m0 x339 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Mat\u00e9riel informati<span class=\"_ _0\"></span>que<span class=\"_ _245\"> </span></div></td><td class=\"c x33b y1d50 w3c2 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Immobilisations<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d51 w1c7 h25b\"><div class=\"t m0 x75 hbd ye56 ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x33c y1d52 w3c3 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">am\u00e9nagements<span class=\"_ _245\"> </span></div></td><td class=\"c x33d y1d52 w3c1 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">et mobilier de b<span class=\"_ _0\"></span>ureau<span class=\"_ _245\"> </span></div></td><td class=\"c x33e y1d53 w3c4 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">corporelles en<span class=\"_ _245\"> </span></div></td><td class=\"c x331 y1d51 w7f h25b\"><div class=\"t m0 x2 hbd ye56 ff3 fsa fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x33f y1d54 w3c5 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">cours<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d55 w1c7 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">Valeurs nettes </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d56 w1c7 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h211 y11c7 ff3 fs9 fc1 sc0 ls18 ws0\">er</div><div class=\"t m0 xb6 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x340 y1d56 w1c8 h229\"><div class=\"t m0 x170 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">1 426 </div></td><td class=\"c x30e y1d56 w1c9 h229\"><div class=\"t m0 xb3 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">3 163 </div></td><td class=\"c x2de y1d56 w1c2 h229\"><div class=\"t m0 x117 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d56 w7f h229\"><div class=\"t m0 xa1 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">4 589 </div></td></tr><tr><td class=\"c x252 y1d57 w1c7 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>4 </div></td><td class=\"c x340 y1d57 w1c8 h229\"><div class=\"t m0 x170 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">1 325 </div></td><td class=\"c x30e y1d57 w1c9 h229\"><div class=\"t m0 xb3 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">4 056 </div></td><td class=\"c x2de y1d57 w1c2 h229\"><div class=\"t m0 x6 hbd y12b1 ff3 fsa fc1 sc0 ls13 ws0\">50<span class=\"ls0\"> </span></div></td><td class=\"c x331 y1d57 w7f h229\"><div class=\"t m0 xa1 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">5 432 </div></td></tr><tr><td class=\"c x252 y1d58 w1c7 h1e8\"><div class=\"t m0 x75 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>5 </div></td><td class=\"c x340 y1d58 w1c8 h1e8\"><div class=\"t m0 x170 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">1 052 </div></td><td class=\"c x30e y1d58 w1c9 h1e8\"><div class=\"t m0 xb3 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">4 194 </div></td><td class=\"c x2de y1d58 w1c2 h1e8\"><div class=\"t m0 x23 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">1 504 </div></td><td class=\"c x331 y1d58 w7f h1e8\"><div class=\"t m0 xa1 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">6 750 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "<div class=\"c w190 he gs1a7\"><div class=\"t m0 xe h2 yd6 ff4 fs0 fc7 sc0 ls0 ws0\">Principes compta<span class=\"_ _1\"></span>bles<span class=\"_ _245\"> </span><span class=\"ff1 fc0\"> </span></div></div><div class=\"c w20 h255 gs1a8\"><div class=\"t m0 xe hb y16de ff4 fs0 fc0 sc0 ls0 ws0\">\u00c0 chaque <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>l\u00f4ture, <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>valeurs <span class=\"_ _1\"></span>comptables<span class=\"_ _1\"></span> des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actifs non<span class=\"_ _1\"></span> financ<span class=\"_ _1\"></span>iers d<span class=\"_ _1\"></span>u Groupe<span class=\"_ _1\"></span> (autres<span class=\"_ _1\"></span> que <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y16df ff4 fs0 fc0 sc0 ls0 ws0\">d\u2019imp\u00f4t <span class=\"_ _12\"> </span>diff\u00e9r\u00e9  et <span class=\"_ _12\"> </span>les <span class=\"_ _12\"> </span>co\u00fbts <span class=\"_ _12\"> </span>d\u2019obtention <span class=\"_ _12\"> </span>des  c<span class=\"_ _1\"></span>ontrats) <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>examin\u00e9es  afi<span class=\"_ _1\"></span>n  d<span class=\"_ _1\"></span>\u2019appr\u00e9cier <span class=\"_ _12\"> </span>s\u2019il <span class=\"_ _12\"> </span>existe <span class=\"_ _12\"> </span>une<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y16e0 ff4 fs0 fc0 sc0 ls0 ws0\">quelconque <span class=\"_ _f\"> </span>indication <span class=\"_ _11\"> </span>qu<span class=\"_ _1\"></span>\u2019un <span class=\"_ _f\"> </span>actif <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>subi <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>ne <span class=\"_ _11\"> </span>perte<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _11\"> </span>S\u2019il <span class=\"_ _f\"> </span>existe <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>telle  i<span class=\"_ _0\"></span>ndicat<span class=\"_ _1\"></span>ion, <span class=\"_ _f\"> </span>la <span class=\"_ _11\"> </span>valeur<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y16e1 ff4 fs0 fc0 sc0 ls0 ws0\">recouvrable  de  l\u2019actif <span class=\"_ _12\"> </span>est  estim\u00e9e.  Le <span class=\"_ _12\"> </span>goodwill  est <span class=\"_ _12\"> </span>test\u00e9  chaque  ann\u00e9e  a<span class=\"_ _1\"></span>insi  que  les  immobi<span class=\"_ _1\"></span>lisations<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y16e2 ff4 fs0 fc0 sc0 ls0 ws0\">incorporelles en cours<span class=\"_ _1\"></span> en date de cl\u00f4<span class=\"_ _1\"></span>ture de l\u2019exercice<span class=\"_ _1\"></span>.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb y16e3 ff4 fs0 fc0 sc0 ls0 ws0\">Pour <span class=\"_ _4\"> </span>\u00eatre <span class=\"_ _3\"> </span>test\u00e9s, <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>regro<span class=\"_ _1\"></span>up\u00e9s <span class=\"_ _4\"> </span>da<span class=\"_ _1\"></span>ns <span class=\"_ _4\"> </span>le <span class=\"_ _3\"> </span>plus <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>etit <span class=\"_ _3\"> </span>groupe <span class=\"_ _4\"> </span>d\u2019act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>g\u00e9n\u00e8re <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>ntr\u00e9es <span class=\"_ _4\"> </span>de<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 xe hb y841 ff4 fs0 fc0 sc0 ls0 ws0\">tr\u00e9sorerie r\u00e9sultant de <span class=\"_ _0\"></span>leur utilisation continue, largement ind\u00e9pendantes des entr\u00e9es de tr\u00e9sorerie <span class=\"_ _0\"></span>g\u00e9n<span class=\"_ _1\"></span>\u00e9r\u00e9es<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y842 ff4 fs0 fc0 sc0 ls0 ws0\">par <span class=\"_ _0\"></span>d\u2019autres actifs <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>UGT<span class=\"_ _9\"></span>. Le <span class=\"_ _0\"></span>goodwill issu <span class=\"_ _0\"></span>d'un <span class=\"_ _0\"></span>regroupeme<span class=\"_ _1\"></span>nt <span class=\"_ _0\"></span>d\u2019entrepr<span class=\"_ _1\"></span>ises <span class=\"_ _0\"></span>est af<span class=\"_ _0\"></span>fect\u00e9 aux <span class=\"_ _0\"></span>UGT <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>groupes<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y843 ff4 fs0 fc0 sc0 ls0 ws0\">d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des s<span class=\"_ _1\"></span>ynergies du reg<span class=\"_ _1\"></span>roupement d\u2019entre<span class=\"_ _1\"></span>prises.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb y84c ff4 fs0 fc0 sc0 ls0 ws0\">La valeur recouvrable d\u2019un actif <span class=\"_ _0\"></span>ou d\u2019une UGT <span class=\"_ _0\"></span>est la valeur la plus \u00e9lev\u00e9e en<span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>e valeur d\u2019utilit\u00e9 et <span class=\"_ _0\"></span>juste valeur<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 xe hb ybdf ff4 fs0 fc0 sc0 ls0 ws0\">diminu\u00e9e <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>co\u00fbts <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cession. <span class=\"_ _2\"></span>La <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>d\u2019utilit\u00e9 <span class=\"_ _0\"></span>est <span class=\"_ _2\"></span>\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ar <span class=\"_ _0\"></span>rapport <span class=\"_ _2\"></span>aux <span class=\"_ _0\"></span>flux <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>tr\u00e9sorerie <span class=\"_ _0\"></span>futurs <span class=\"_ _0\"></span>estim\u00e9s,<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb ybe0 ff4 fs0 fc0 sc0 ls0 ws0\">actualis\u00e9s a<span class=\"_ _1\"></span>u taux, <span class=\"_ _1\"></span>avant <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>p\u00f4t, q<span class=\"_ _1\"></span>ui refl<span class=\"_ _1\"></span>\u00e8te l\u2019appr<span class=\"_ _1\"></span>\u00e9ciation c<span class=\"_ _1\"></span>ourante <span class=\"_ _1\"></span>du m<span class=\"_ _1\"></span>arch\u00e9 de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valeur t<span class=\"_ _1\"></span>emps <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019argent<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y16e4 ff4 fs0 fc0 sc0 ls0 ws0\">et des risques sp\u00e9c<span class=\"_ _1\"></span>ifiques \u00e0 l\u2019actif ou \u00e0 l\u2019UGT<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb ybc7 ff4 fs0 fc0 sc0 ls0 ws0\">Une <span class=\"_ _0\"></span>perte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9e <span class=\"_ _0\"></span>si l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>ptable <span class=\"_ _0\"></span>d\u2019un acti<span class=\"_ _0\"></span>f ou <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019UGT <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>sup\u00e9rieure <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>sa valeur<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 ybb6 ff4 fs0 fc0 sc0 ls0 ws0\">recouvrable estim\u00e9e.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb ybcb ff4 fs0 fc0 sc0 ls0 ws0\">Les <span class=\"_ _16\"></span>pertes <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>valeur <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9es <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _16\"></span>net. <span class=\"_ _16\"></span>Elles <span class=\"_ _16\"></span>sont <span class=\"_ _b\"></span>affect\u00e9es <span class=\"_ _16\"></span>d\u2019abord <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb ybe5 ff4 fs0 fc0 sc0 ls0 ws0\">valeur <span class=\"_ _16\"></span>comptable <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tout<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>goodwill <span class=\"_ _16\"></span>affect\u00e9 <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019UGT<span class=\"_ _9\"></span>, <span class=\"_ _16\"></span>pu<span class=\"_ _1\"></span>is <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leurs <span class=\"_ _16\"></span>comptabl<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>autres<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y167f ff4 fs0 fc0 sc0 ls0 ws0\">actifs de l\u2019UGT au prorata d<span class=\"_ _1\"></span>e la valeur com<span class=\"_ _1\"></span>ptable de ch<span class=\"_ _1\"></span>aque actif de l\u2019UG<span class=\"_ _1\"></span>T<span class=\"_ _9\"></span>.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb y75a ff4 fs0 fc0 sc0 ls0 ws0\">Une <span class=\"_ _b\"></span>perte <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>aleur <span class=\"_ _b\"></span>com<span class=\"_ _1\"></span>ptabilis\u00e9e <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>itre <span class=\"_ _b\"></span>d\u2019un <span class=\"_ _16\"></span>goodwill <span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>peut <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _b\"></span>repr<span class=\"_ _1\"></span>ise. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>autr<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>actifs, <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb yde ff4 fs0 fc0 sc0 ls0 ws0\">valeur com<span class=\"_ _1\"></span>ptable, <span class=\"_ _1\"></span>augment\u00e9e <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>raison <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>reprise <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>perte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span>, ne <span class=\"_ _1\"></span>doit <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>sup\u00e9rieure <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb yd9 ff4 fs0 fc0 sc0 ls0 ws0\">valeur comptable<span class=\"_ _1\"></span> qui aurait<span class=\"_ _1\"></span> \u00e9t\u00e9 d\u00e9term<span class=\"_ _1\"></span>in\u00e9e,<span class=\"_ _1\"></span> nette des <span class=\"_ _1\"></span>amortissements, s<span class=\"_ _1\"></span>i aucune<span class=\"_ _1\"></span> perte de v<span class=\"_ _1\"></span>aleur n\u2019avait \u00e9t<span class=\"_ _1\"></span>\u00e9<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h82 yd6 ff4 fs0 fc0 sc0 ls0 ws0\">comptabilis\u00e9e.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ffd\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-820": {
   "value": "Principes compta<span class=\"_ _1\"></span>bles<span class=\"_ _245\"> </span>\u00c0 chaque <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>l\u00f4ture, <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>valeurs <span class=\"_ _1\"></span>comptables<span class=\"_ _1\"></span> des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actifs non<span class=\"_ _1\"></span> financ<span class=\"_ _1\"></span>iers d<span class=\"_ _1\"></span>u Groupe<span class=\"_ _1\"></span> (autres<span class=\"_ _1\"></span> que <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs<span class=\"_ _245\"> </span>d\u2019imp\u00f4t <span class=\"_ _12\"> </span>diff\u00e9r\u00e9  et <span class=\"_ _12\"> </span>les <span class=\"_ _12\"> </span>co\u00fbts <span class=\"_ _12\"> </span>d\u2019obtention <span class=\"_ _12\"> </span>des  c<span class=\"_ _1\"></span>ontrats) <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>examin\u00e9es  afi<span class=\"_ _1\"></span>n  d<span class=\"_ _1\"></span>\u2019appr\u00e9cier <span class=\"_ _12\"> </span>s\u2019il <span class=\"_ _12\"> </span>existe <span class=\"_ _12\"> </span>une<span class=\"_ _245\"> </span>quelconque <span class=\"_ _f\"> </span>indication <span class=\"_ _11\"> </span>qu<span class=\"_ _1\"></span>\u2019un <span class=\"_ _f\"> </span>actif <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>subi <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>ne <span class=\"_ _11\"> </span>perte<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _11\"> </span>S\u2019il <span class=\"_ _f\"> </span>existe <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>telle  i<span class=\"_ _0\"></span>ndicat<span class=\"_ _1\"></span>ion, <span class=\"_ _f\"> </span>la <span class=\"_ _11\"> </span>valeur<span class=\"_ _245\"> </span>recouvrable  de  l\u2019actif <span class=\"_ _12\"> </span>est  estim\u00e9e.  Le <span class=\"_ _12\"> </span>goodwill  est <span class=\"_ _12\"> </span>test\u00e9  chaque  ann\u00e9e  a<span class=\"_ _1\"></span>insi  que  les  immobi<span class=\"_ _1\"></span>lisations<span class=\"_ _245\"> </span>incorporelles en cours<span class=\"_ _1\"></span> en date de cl\u00f4<span class=\"_ _1\"></span>ture de l\u2019exercice<span class=\"_ _1\"></span>.<span class=\"_ _245\"> </span>Pour <span class=\"_ _4\"> </span>\u00eatre <span class=\"_ _3\"> </span>test\u00e9s, <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>regro<span class=\"_ _1\"></span>up\u00e9s <span class=\"_ _4\"> </span>da<span class=\"_ _1\"></span>ns <span class=\"_ _4\"> </span>le <span class=\"_ _3\"> </span>plus <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>etit <span class=\"_ _3\"> </span>groupe <span class=\"_ _4\"> </span>d\u2019act<span class=\"_ _1\"></span>ifs <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>g\u00e9n\u00e8re <span class=\"_ _3\"> </span>des <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>ntr\u00e9es <span class=\"_ _4\"> </span>de<span class=\"_ _245\"> </span>tr\u00e9sorerie r\u00e9sultant de <span class=\"_ _0\"></span>leur utilisation continue, largement ind\u00e9pendantes des entr\u00e9es de tr\u00e9sorerie <span class=\"_ _0\"></span>g\u00e9n<span class=\"_ _1\"></span>\u00e9r\u00e9es<span class=\"_ _245\"> </span>par <span class=\"_ _0\"></span>d\u2019autres actifs <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>UGT<span class=\"_ _9\"></span>. Le <span class=\"_ _0\"></span>goodwill issu <span class=\"_ _0\"></span>d'un <span class=\"_ _0\"></span>regroupeme<span class=\"_ _1\"></span>nt <span class=\"_ _0\"></span>d\u2019entrepr<span class=\"_ _1\"></span>ises <span class=\"_ _0\"></span>est af<span class=\"_ _0\"></span>fect\u00e9 aux <span class=\"_ _0\"></span>UGT <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>groupes<span class=\"_ _245\"> </span>d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des s<span class=\"_ _1\"></span>ynergies du reg<span class=\"_ _1\"></span>roupement d\u2019entre<span class=\"_ _1\"></span>prises.<span class=\"_ _245\"> </span>La valeur recouvrable d\u2019un actif <span class=\"_ _0\"></span>ou d\u2019une UGT <span class=\"_ _0\"></span>est la valeur la plus \u00e9lev\u00e9e en<span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>e valeur d\u2019utilit\u00e9 et <span class=\"_ _0\"></span>juste valeur<span class=\"_ _245\"> </span>diminu\u00e9e <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>co\u00fbts <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cession. <span class=\"_ _2\"></span>La <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>d\u2019utilit\u00e9 <span class=\"_ _0\"></span>est <span class=\"_ _2\"></span>\u00e9v<span class=\"_ _1\"></span>alu\u00e9e <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ar <span class=\"_ _0\"></span>rapport <span class=\"_ _2\"></span>aux <span class=\"_ _0\"></span>flux <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>tr\u00e9sorerie <span class=\"_ _0\"></span>futurs <span class=\"_ _0\"></span>estim\u00e9s,<span class=\"_ _245\"> </span>actualis\u00e9s a<span class=\"_ _1\"></span>u taux, <span class=\"_ _1\"></span>avant <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>p\u00f4t, q<span class=\"_ _1\"></span>ui refl<span class=\"_ _1\"></span>\u00e8te l\u2019appr<span class=\"_ _1\"></span>\u00e9ciation c<span class=\"_ _1\"></span>ourante <span class=\"_ _1\"></span>du m<span class=\"_ _1\"></span>arch\u00e9 de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valeur t<span class=\"_ _1\"></span>emps <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019argent<span class=\"_ _245\"> </span>et des risques sp\u00e9c<span class=\"_ _1\"></span>ifiques \u00e0 l\u2019actif ou \u00e0 l\u2019UGT<span class=\"_ _2\"></span>.<span class=\"_ _245\"> </span>Une <span class=\"_ _0\"></span>perte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9e <span class=\"_ _0\"></span>si l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>ptable <span class=\"_ _0\"></span>d\u2019un acti<span class=\"_ _0\"></span>f ou <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019UGT <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>sup\u00e9rieure <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>sa valeur<span class=\"_ _245\"> </span>recouvrable estim\u00e9e.<span class=\"_ _245\"> </span>Les <span class=\"_ _16\"></span>pertes <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>valeur <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9es <span class=\"_ _16\"></span>en <span class=\"_ _b\"></span>r\u00e9sultat <span class=\"_ _16\"></span>net. <span class=\"_ _16\"></span>Elles <span class=\"_ _16\"></span>sont <span class=\"_ _b\"></span>affect\u00e9es <span class=\"_ _16\"></span>d\u2019abord <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _245\"> </span>valeur <span class=\"_ _16\"></span>comptable <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>tout<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>goodwill <span class=\"_ _16\"></span>affect\u00e9 <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>l\u2019UGT<span class=\"_ _9\"></span>, <span class=\"_ _16\"></span>pu<span class=\"_ _1\"></span>is <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r\u00e9duction <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leurs <span class=\"_ _16\"></span>comptabl<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>autres<span class=\"_ _245\"> </span>actifs de l\u2019UGT au prorata d<span class=\"_ _1\"></span>e la valeur com<span class=\"_ _1\"></span>ptable de ch<span class=\"_ _1\"></span>aque actif de l\u2019UG<span class=\"_ _1\"></span>T<span class=\"_ _9\"></span>.<span class=\"_ _245\"> </span>Une <span class=\"_ _b\"></span>perte <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>aleur <span class=\"_ _b\"></span>com<span class=\"_ _1\"></span>ptabilis\u00e9e <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>itre <span class=\"_ _b\"></span>d\u2019un <span class=\"_ _16\"></span>goodwill <span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>peut <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>\u00eatre <span class=\"_ _b\"></span>repr<span class=\"_ _1\"></span>ise. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>autr<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>actifs, <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _245\"> </span>valeur com<span class=\"_ _1\"></span>ptable, <span class=\"_ _1\"></span>augment\u00e9e <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>raison <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>reprise <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>perte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valeur<span class=\"_ _0\"></span>, ne <span class=\"_ _1\"></span>doit <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>\u00eatre <span class=\"_ _1\"></span>sup\u00e9rieure <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span>valeur comptable<span class=\"_ _1\"></span> qui aurait<span class=\"_ _1\"></span> \u00e9t\u00e9 d\u00e9term<span class=\"_ _1\"></span>in\u00e9e,<span class=\"_ _1\"></span> nette des <span class=\"_ _1\"></span>amortissements, s<span class=\"_ _1\"></span>i aucune<span class=\"_ _1\"></span> perte de v<span class=\"_ _1\"></span>aleur n\u2019avait \u00e9t<span class=\"_ _1\"></span>\u00e9<span class=\"_ _245\"> </span>comptabilis\u00e9e.<span class=\"_ _245\"> </span>Les cr\u00e9ances clients sont comptabi<span class=\"_ _1\"></span>lis\u00e9s initialement \u00e0 leur prix de transac<span class=\"_ _1\"></span>tion (au sens d\u2019IFRS 15) ; celles<span class=\"_ _b\"></span>-ci<span class=\"_ _245\"> </span>ne <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>portant pas <span class=\"_ _0\"></span>de composante financement importante <span class=\"_ _0\"></span>compte tenu des <span class=\"_ _0\"></span>d\u00e9lais<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span> r\u00e8glement courts. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span>cr\u00e9ances clients<span class=\"_ _1\"></span> sont, <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>la suite, <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilis\u00e9es au <span class=\"_ _1\"></span>co\u00fbt am<span class=\"_ _1\"></span>orti, di<span class=\"_ _1\"></span>minu\u00e9 le <span class=\"_ _1\"></span>cas <span class=\"_ _1\"></span>\u00e9ch\u00e9ant des <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations<span class=\"_ _245\"> </span>r\u00e9sultant du caract\u00e8re <span class=\"_ _1\"></span>non recouvrable d<span class=\"_ _1\"></span>e leur montant<span class=\"_ _1\"></span> et de l\u2019estimation des <span class=\"_ _1\"></span>pertes de cr\u00e9dit att<span class=\"_ _1\"></span>endues.  Les c<span class=\"_ _1\"></span>r\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrats <span class=\"_ _1\"></span>font <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019objet <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _1\"></span>pr\u00e9ciation <span class=\"_ _1\"></span>lorsq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>probable <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span>leur <span class=\"_ _b\"></span>recouvreme<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>inf\u00e9rieur <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>compta<span class=\"_ _1\"></span>ble. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>d\u00e9terminer <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>pert<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dit <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>dues <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>titre des <span class=\"_ _1\"></span>cr\u00e9ances, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>utilise <span class=\"_ _b\"></span>une <span class=\"_ _1\"></span>matrice <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisionne<span class=\"_ _1\"></span>ment s<span class=\"_ _1\"></span>implifi\u00e9e <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>s\u2019appuie <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de<span class=\"_ _245\"> </span>perte <span class=\"_ _b\"></span>estim\u00e9s <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vie <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>due <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cr\u00e9ances <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>leur <span class=\"_ _b\"></span>ancienne<span class=\"_ _1\"></span>t\u00e9, <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>ajust\u00e9e, <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>cas <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as, <span class=\"_ _1\"></span>d\u2019esti<span class=\"_ _1\"></span>mations <span class=\"_ _b\"></span>prospectives. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iation <span class=\"_ _b\"></span>augment<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>mesure <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>soldes<span class=\"_ _245\"> </span>impay\u00e9s \u00e0 forte ant\u00e9ri<span class=\"_ _1\"></span>orit\u00e9 augment<span class=\"_ _1\"></span>ent.<span class=\"_ _245\"> </span>Les <span class=\"_ _3\"> </span>actifs <span class=\"_ _11\"> </span>sur <span class=\"_ _3\"> </span>contrats <span class=\"_ _11\"> </span>clients <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>d\u00e9crits <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>note<span class=\"_ _1\"></span><span class=\"ff1\"> </span>6.<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>La <span class=\"_ _11\"> </span>variation <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>p\u00e9ri<span class=\"_ _1\"></span>ode <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>\u00e9sulte, <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019une <span class=\"_ _3\"> </span>part, <span class=\"_ _11\"> </span>de<span class=\"_ _245\"> </span>l\u2019apparition <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>facturer <span class=\"_ _1\"></span>transforma<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _1\"></span>et, <span class=\"_ _1\"></span>d\u2019autr<span class=\"_ _1\"></span>e part, <span class=\"_ _b\"></span>de la<span class=\"_ _245\"> </span>reconnaissance de rev<span class=\"_ _1\"></span>enus entra\u00eena<span class=\"_ _1\"></span>nt l\u2019apparitio<span class=\"_ _1\"></span>n de nouveaux <span class=\"_ _1\"></span>actifs sur contrats c<span class=\"_ _1\"></span>lients.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "Note 16.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Immobilisations<span class=\"_ _1\"></span> incorpor<span class=\"_ _1\"></span>elles<span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Frais de recherche <span class=\"_ _1\"></span>et d\u00e9veloppement<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff3\"> </span>En application de la norm<span class=\"_ _1\"></span>e IAS<span class=\"ff1\"> <span class=\"_ _1\"></span></span>38 Immobil<span class=\"_ _1\"></span>isations incorporelles : <span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>echerche <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>comptabilis\u00e9es <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019exercice <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>cours <span class=\"_ _0\"></span>duquel <span class=\"_ _0\"></span>elles<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>sont engag\u00e9es<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de d\u00e9veloppement <span class=\"_ _0\"></span>relatif au <span class=\"_ _0\"></span>logiciel <span class=\"_ _0\"></span>Pla<span class=\"_ _1\"></span>nisware <span class=\"_ _0\"></span>Enterprise<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>sont immobilis\u00e9es <span class=\"_ _0\"></span>si les <span class=\"_ _0\"></span>six<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>conditions suivantes s<span class=\"_ _1\"></span>ont r\u00e9unies<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">F<span class=\"_ _1\"></span>aisabilit\u00e9 technique n\u00e9ces<span class=\"_ _1\"></span>saire \u00e0 l\u2019ach\u00e8vement de l\u2019immo<span class=\"_ _1\"></span>bilisation incorporel<span class=\"_ _1\"></span>le en vue de sa<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>mise en service ou d<span class=\"_ _1\"></span>e sa vente,<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Inten<span class=\"_ _1\"></span>tion d\u2019achever l\u2019im<span class=\"_ _1\"></span>mobilisation incorpor<span class=\"_ _1\"></span>elle et de <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>utiliser ou de la vendr<span class=\"_ _1\"></span>e,<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 utiliser ou <span class=\"_ _1\"></span>\u00e0 vendre l\u2019immobi<span class=\"_ _1\"></span>lisation incorpor<span class=\"_ _1\"></span>elle,<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">G<span class=\"_ _1\"></span>\u00e9n\u00e9ration d\u2019avantages \u00e9c<span class=\"_ _1\"></span>onomiques fu<span class=\"_ _1\"></span>turs probable<span class=\"_ _1\"></span>s, </span></span><span class=\"ff9\"><span class=\"ff4\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Dispon<span class=\"_ _1\"></span>ibilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ressources<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>techniques, <span class=\"_ _4\"> </span>financi\u00e8res <span class=\"_ _4\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>autres, <span class=\"_ _4\"> </span>appropri\u00e9es <span class=\"_ _4\"> </span>pour <span class=\"_ _3\"> </span>achever <span class=\"_ _4\"> </span>le<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>d\u00e9veloppement et ut<span class=\"_ _1\"></span>iliser ou vendre l<span class=\"_ _1\"></span>\u2019immobilisation in<span class=\"_ _1\"></span>corporelle,<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 <span class=\"_ _0\"></span>\u00e9valuer <span class=\"_ _0\"></span>de fa\u00e7on <span class=\"_ _0\"></span>fiable l<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>attribuab<span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>\u00e0 l\u2019immobilisation i<span class=\"_ _0\"></span>nc<span class=\"_ _1\"></span>orporelle <span class=\"_ _0\"></span>au<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>cours de son d\u00e9velop<span class=\"_ _1\"></span>pement.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _13\"> </span>au<span class=\"_ _1\"></span>tres <span class=\"_ _19\"> </span>d\u00e9penses <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>d\u00e9veloppement, <span class=\"_ _19\"> </span>ne <span class=\"_ _13\"> </span>r\u00e9ponda<span class=\"_ _1\"></span>nt <span class=\"_ _19\"> </span>pas <span class=\"_ _13\"> </span>aux <span class=\"_ _19\"> </span>crit\u00e8res <span class=\"_ _19\"> </span>\u00e9nonc\u00e9s <span class=\"_ _19\"> </span>ci-<span class=\"_ _1\"></span>dessus, <span class=\"_ _19\"> </span>sont<span class=\"_ _245\"> </span> comptabilis\u00e9es direct<span class=\"_ _1\"></span>ement en charges<span class=\"_ _1\"></span> de l\u2019exercice.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Au titre de l\u2019activit\u00e9 de <span class=\"_ _1\"></span>d\u00e9veloppement du <span class=\"_ _1\"></span>groupe, deux<span class=\"_ _1\"></span> cat\u00e9gories d\u2019activ<span class=\"_ _1\"></span>it\u00e9 doivent \u00eatre disting<span class=\"_ _1\"></span>u\u00e9es :<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les activit\u00e9s <span class=\"_ _0\"></span>de d\u00e9veloppement visant \u00e0 <span class=\"_ _0\"></span>cr\u00e9er de nouveaux produits <span class=\"_ _0\"></span>(e.g., modules, applications) ou<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>\u00e0  apporter <span class=\"_ _12\"> </span>des  n<span class=\"_ _1\"></span>ouvelles  fonc<span class=\"_ _1\"></span>tionnalit\u00e9s <span class=\"_ _12\"> </span>aux  pro<span class=\"_ _1\"></span>duits  exista<span class=\"_ _1\"></span>nts,  pour <span class=\"_ _12\"> </span>lesquels <span class=\"_ _12\"> </span>les  crit\u00e8res <span class=\"_ _12\"> </span>de<span class=\"_ _245\"> </span> capitalisation <span class=\"_ _4\"> </span>d\u00e9fi<span class=\"_ _1\"></span>nis <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>norme <span class=\"_ _3\"> </span>IAS <span class=\"_ _4\"> </span>38 <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _4\"> </span>appr\u00e9<span class=\"_ _1\"></span>ci\u00e9s <span class=\"_ _4\"> </span>par<span class=\"_ _b\"></span> <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>\u00e9quipes <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _4\"> </span>au<span class=\"_ _245\"> </span> moment du lancemen<span class=\"_ _1\"></span>t de ces projets<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _1\"></span>activit<span class=\"_ _1\"></span>\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>d\u00e9ve<span class=\"_ _1\"></span>loppement <span class=\"_ _b\"></span>visant <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>maintenir <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>produits<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>existants <span class=\"_ _b\"></span>(ad<span class=\"_ _1\"></span>aptation <span class=\"_ _b\"></span>aux <span class=\"_ _b\"></span>nouveaux<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>syst\u00e8mes <span class=\"_ _b\"></span>d\u2019exploitati<span class=\"_ _1\"></span>on, <span class=\"_ _b\"></span>maintenance <span class=\"_ _b\"></span>correc<span class=\"_ _1\"></span>tive\u2026), <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ui <span class=\"_ _b\"></span>ne <span class=\"_ _b\"></span>rempliss<span class=\"_ _1\"></span>ent <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>cond<span class=\"_ _1\"></span>itions <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>equises<span class=\"_ _245\"> </span> par la norme et ne s<span class=\"_ _1\"></span>ont donc pas immob<span class=\"_ _1\"></span>ilis\u00e9s. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Apr\u00e8s <span class=\"_ _1\"></span>leur <span class=\"_ _b\"></span>comptabilisation<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>initiale, <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>frais <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d\u00e9veloppement <span class=\"_ _b\"></span>capitalis\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>valu\u00e9s <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>leur <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>minu\u00e9<span class=\"_ _245\"> </span> du <span class=\"_ _12\"> </span>cumul <span class=\"_ _12\"> </span>des <span class=\"_ _14\"> </span>amortissements <span class=\"_ _12\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>du <span class=\"_ _12\"> </span>cumu<span class=\"_ _1\"></span>l <span class=\"_ _12\"> </span>des <span class=\"_ _12\"> </span>pertes <span class=\"_ _14\"> </span>de  v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _12\"> </span>Les <span class=\"_ _12\"> </span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>d\u00e9ve<span class=\"_ _1\"></span>loppement<span class=\"_ _245\"> </span> immobilis\u00e9es s<span class=\"_ _1\"></span>ont a<span class=\"_ _1\"></span>morties lin\u00e9airem<span class=\"_ _1\"></span>ent s<span class=\"_ _1\"></span>ur leur <span class=\"_ _1\"></span>dur\u00e9e<span class=\"_ _b\"></span> d\u2019utilit\u00e9 <span class=\"_ _1\"></span>estim\u00e9e <span class=\"_ _1\"></span>\u00e0 tr<span class=\"_ _1\"></span>ois ans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u2013 d<span class=\"_ _1\"></span>ur\u00e9e <span class=\"_ _1\"></span>que le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span> jug\u00e9e raison<span class=\"_ _1\"></span>nable en<span class=\"_ _1\"></span> raison <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019avanc\u00e9e t<span class=\"_ _1\"></span>echnologiq<span class=\"_ _1\"></span>ue rapide <span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>es nouv<span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>versions et<span class=\"_ _1\"></span> mises <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>jour du<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> logiciel commercialis\u00e9<span class=\"_ _1\"></span>es r\u00e9guli\u00e8rement<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Relations clients<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _b\"></span>clients <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>initialement <span class=\"_ _b\"></span>reco<span class=\"_ _1\"></span>nnues <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>valeur <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ise <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contr\u00f4<span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>d\u2019une<span class=\"_ _245\"> </span> entit\u00e9 <span class=\"_ _0\"></span>par l<span class=\"_ _0\"></span>e Groupe. <span class=\"_ _0\"></span>Elles <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>ensuit<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>amorties lin\u00e9airement <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>figurent <span class=\"_ _0\"></span>au bilan <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>leur co\u00fbt <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nitial <span class=\"_ _0\"></span>diminu\u00e9<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> des amortissements c<span class=\"_ _1\"></span>umul\u00e9s et d<span class=\"_ _1\"></span>es \u00e9ventuelles p<span class=\"_ _1\"></span>ertes de valeur c<span class=\"_ _1\"></span>onstat\u00e9es.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les relations clients comptabi<span class=\"_ _1\"></span>lis\u00e9es lors de l\u2019acquis<span class=\"_ _1\"></span>ition de la filiale <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>lanisware Japan <span class=\"_ _1\"></span>K.K. sont amorties s<span class=\"_ _1\"></span>ur<span class=\"_ _245\"> </span> 18 ans.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Autres immobilisation<span class=\"_ _1\"></span>s incorporelles<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les autres immobilisations incorporel<span class=\"_ _1\"></span>les comprennent essentiellem<span class=\"_ _1\"></span>ent des licences et logiciels acquis par le<span class=\"_ _245\"> </span> Groupe, \u00e9valu\u00e9s \u00e0 leur co<span class=\"_ _1\"></span>\u00fbt d\u2019acquis<span class=\"_ _1\"></span>ition et amortis lin<span class=\"_ _1\"></span>\u00e9airement sur un<span class=\"_ _1\"></span> an.<span class=\"_ _245\"> </span>16.1 V<span class=\"_ _0\"></span>aleurs brutes des i<span class=\"_ _1\"></span>mmobilisations inco<span class=\"_ _1\"></span>rporelles<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les immobilisations<span class=\"_ _1\"></span> incorporelles ont \u00e9vo<span class=\"_ _1\"></span>lu\u00e9 comme suit<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3b3 h378\" id=\"_bc390126-db1d-4339-b3aa-c7a69a212ec3\"><tr><td></td><td class=\"c x316 y1cfa w3b4 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbts de<span class=\"_ _245\"> </span></div></td><td class=\"c x317 y1cfa w3b5 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Licences<span class=\"_ _245\"> </span></div></td><td class=\"c x318 y1cfa w3b6 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Relation<span class=\"_ _245\"> </span></div></td><td class=\"c x319 y1cfb w3b7 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1cfc w1ba h241\"><div class=\"t m0 x75 h227 y119 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x31a y1cfd w3b8 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d\u00e9veloppement<span class=\"_ _245\"> </span></div></td><td class=\"c x31b y1cfd w3b9 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">et logiciels<span class=\"_ _245\"> </span></div></td><td class=\"c x31c y1cfd w3ba h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">clients</div></td><td class=\"c x31d y1cfe w3bb h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">immobilisations<span class=\"_ _245\"> </span></div></td><td class=\"c x31e y1cfc w197 h241\"><div class=\"t m0 xed h227 y119 ff3 fs2a fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x31f y1cff w3bc h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">incorporelles<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d00 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Valeurs brutes </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d01 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1686 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x320 y1d01 w7f h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">8 692 </div></td><td class=\"c x321 y1d01 w1bb h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 928 </div></td><td class=\"c x322 y1d01 w1bc h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">4 129 </div></td><td class=\"c x323 y1d01 w1bd h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">22<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d01 w197 h23a\"><div class=\"t m0 x6f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">18 771 </div></td></tr><tr><td class=\"c x252 y1d02 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Acquisitions </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d03 w1ba h23c\"><div class=\"t m0 x84 h24b y109e ffb fs2a fc0 sc0 ls0 ws0\">G\u00e9n\u00e9r\u00e9es en interne </div></td><td class=\"c x320 y1d03 w7f h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">2 497 </div></td><td class=\"c x321 y1d03 w1bb h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d03 w1bc h23c\"><div class=\"t m0 xe7 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d03 w1bd h23c\"><div class=\"t m0 x6 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d03 w197 h23c\"><div class=\"t m0 x74 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">2 497 </div></td></tr><tr><td class=\"c x252 y1d04 w1ba h23a\"><div class=\"t m0 x13c h24b y1073 ffb fs2a fc0 sc0 ls0 ws0\">Achats </div></td><td class=\"c x320 y1d04 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d04 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d04 w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d04 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d04 w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d05 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d05 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d05 w1bb h23a\"><div class=\"t m0 x71 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(44) </div></td><td class=\"c x322 y1d05 w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d05 w1bd h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(7) </div></td><td class=\"c x31e y1d05 w197 h23a\"><div class=\"t m0 xb9 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(51) </div></td></tr><tr><td class=\"c x252 y1d06 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversion </div></td><td class=\"c x320 y1d06 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d06 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d06 w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(170) </div></td><td class=\"c x323 y1d06 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d06 w197 h23a\"><div class=\"t m0 x71 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(170) </div></td></tr><tr><td class=\"c x252 y1d07 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x320 y1d07 w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">11 189 </div></td><td class=\"c x321 y1d07 w1bb h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 883 </div></td><td class=\"c x322 y1d07 w1bc h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 958 </div></td><td class=\"c x323 y1d07 w1bd h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d07 w197 h23a\"><div class=\"t m0 x6f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">21 046 </div></td></tr><tr><td class=\"c x252 y1d08 w1ba h23d\"><div class=\"t m0 x75 h228 y16be ff1 fs2a fc0 sc0 ls0 ws0\">Acquisitions </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d09 w1ba h23c\"><div class=\"t m0 x84 h24b y109e ffb fs2a fc0 sc0 ls0 ws0\">G\u00e9n\u00e9r\u00e9es en interne </div></td><td class=\"c x320 y1d09 w7f h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">3 082 </div></td><td class=\"c x321 y1d09 w1bb h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">80<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d09 w1bc h23c\"><div class=\"t m0 xe7 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d09 w1bd h23c\"><div class=\"t m0 x9c h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">42<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d09 w197 h23c\"><div class=\"t m0 x74 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">3 205 </div></td></tr><tr><td class=\"c x252 y1d0a w1ba h23a\"><div class=\"t m0 x13c h24b y1073 ffb fs2a fc0 sc0 ls0 ws0\">Achats </div></td><td class=\"c x320 y1d0a w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d0a w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d0a w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d0a w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d0a w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d0b w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d0b w7f h23a\"><div class=\"t m0 x98 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(85) </div></td><td class=\"c x321 y1d0b w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(3) </div></td><td class=\"c x322 y1d0b w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d0b w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d0b w197 h23a\"><div class=\"t m0 xb9 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(88) </div></td></tr><tr><td class=\"c x252 y1d0c w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x320 y1d0c w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d0c w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d0c w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(452) </div></td><td class=\"c x323 y1d0c w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d0c w197 h23a\"><div class=\"t m0 x71 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(452) </div></td></tr><tr><td class=\"c x252 y1d0d w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x320 y1d0d w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">14 187 </div></td><td class=\"c x321 y1d0d w1bb h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 961 </div></td><td class=\"c x322 y1d0d w1bc h23a\"><div class=\"t m0 x81 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 506 </div></td><td class=\"c x323 y1d0d w1bd h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">58<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d0d w197 h23a\"><div class=\"t m0 x6f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">23 711 </div></td></tr></table>16.2 <span class=\"_ _0\"></span>Amortissement<span class=\"_ _1\"></span>s et d<span class=\"_ _1\"></span>\u00e9pr\u00e9ciations des immobil<span class=\"_ _1\"></span>isations incorpore<span class=\"_ _1\"></span>lles<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les amortissements et<span class=\"_ _1\"></span> d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations des immobilisat<span class=\"_ _1\"></span>ions incorporel<span class=\"_ _1\"></span>les ont \u00e9volu\u00e9 <span class=\"_ _1\"></span>comme suit :<span class=\"_ _b\"></span><span class=\"ff1\"> </span><table class=\"s w3bd h379\" id=\"_73d270eb-c4ba-4e5b-bc14-6e44c787cea5\"><tr><td></td><td class=\"c x316 y1d0e w3b4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbts de<span class=\"_ _245\"> </span></div></td><td class=\"c x317 y1d0e w3b5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Licences<span class=\"_ _245\"> </span></div></td><td class=\"c x318 y1d0e w3b6 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Relation<span class=\"_ _245\"> </span></div></td><td class=\"c x319 y1d0f w3b7 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d10 w1ba h241\"><div class=\"t m0 x75 h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x31a y1d11 w3b8 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d\u00e9veloppement<span class=\"_ _245\"> </span></div></td><td class=\"c x31b y1d11 w3b9 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">et logiciels<span class=\"_ _245\"> </span></div></td><td class=\"c x31c y1d11 w3ba h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">clients</div></td><td class=\"c x31d y1d12 w3bb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">immobilisations<span class=\"_ _245\"> </span></div></td><td class=\"c x31e y1d10 w197 h241\"><div class=\"t m0 xed h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x31f y1d13 w3bc h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">incorporelles<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d14 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Amortissements et d\u00e9pr<span class=\"_ _0\"></span>\u00e9ciations </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d15 w1ba h23d\"><div class=\"t m0 x75 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1705 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x320 y1d15 w7f h23d\"><div class=\"t m0 xe5 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(5 113) </div></td><td class=\"c x321 y1d15 w1bb h23d\"><div class=\"t m0 x7f h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(5 911) </div></td><td class=\"c x322 y1d15 w1bc h23d\"><div class=\"t m0 x70 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(134) </div></td><td class=\"c x323 y1d15 w1bd h23d\"><div class=\"t m0 x11b h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(7) </div></td><td class=\"c x31e y1d15 w197 h23d\"><div class=\"t m0 x7a h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(11 165) </div></td></tr><tr><td class=\"c x252 y1d16 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x320 y1d16 w7f h23a\"><div class=\"t m0 xe5 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(1 442) </div></td><td class=\"c x321 y1d16 w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(9) </div></td><td class=\"c x322 y1d16 w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(219) </div></td><td class=\"c x323 y1d16 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d16 w197 h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(1 670) </div></td></tr><tr><td class=\"c x252 y1d17 w1ba h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d17 w7f h23c\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d17 w1bb h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">44<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d17 w1bc h23c\"><div class=\"t m0 xe7 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d17 w1bd h23c\"><div class=\"t m0 xb3 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x31e y1d17 w197 h23c\"><div class=\"t m0 x0 h227 y109e ff3 fs2a fc1 sc0 ls5f ws0\">51<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d18 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de valeur </div></td><td class=\"c x320 y1d18 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d18 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d18 w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d18 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d18 w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d19 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x320 y1d19 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d19 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d19 w1bc h23a\"><div class=\"t m0 xaf h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x323 y1d19 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d19 w197 h23a\"><div class=\"t m0 xa1 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 </div></td></tr><tr><td class=\"c x252 y1d1a w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x320 y1d1a w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(6 555) </div></td><td class=\"c x321 y1d1a w1bb h23a\"><div class=\"t m0 x7f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(5 876) </div></td><td class=\"c x322 y1d1a w1bc h23a\"><div class=\"t m0 x70 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(348) </div></td><td class=\"c x323 y1d1a w1bd h23a\"><div class=\"t m0 x6 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1a w197 h23a\"><div class=\"t m0 x7a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(12 779) </div></td></tr><tr><td class=\"c x252 y1d1b w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x320 y1d1b w7f h23a\"><div class=\"t m0 xe5 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(1 684) </div></td><td class=\"c x321 y1d1b w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x322 y1d1b w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(212) </div></td><td class=\"c x323 y1d1b w1bd h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(4) </div></td><td class=\"c x31e y1d1b w197 h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(1 906) </div></td></tr><tr><td class=\"c x252 y1d1c w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d1c w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1c w1bb h23a\"><div class=\"t m0 x180 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">3 </div></td><td class=\"c x322 y1d1c w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d1c w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1c w197 h23a\"><div class=\"t m0 xa1 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 </div></td></tr><tr><td class=\"c x252 y1d1d w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de valeur </div></td><td class=\"c x320 y1d1d w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1d w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d1d w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d1d w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1d w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d1e w1ba h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversion </div></td><td class=\"c x320 y1d1e w7f h23c\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1e w1bb h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d1e w1bc h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">57<span class=\"ls0\"> </span></div></td><td class=\"c x323 y1d1e w1bd h23c\"><div class=\"t m0 x6 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1e w197 h23c\"><div class=\"t m0 x0 h227 y109e ff3 fs2a fc1 sc0 ls5f ws0\">57<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d1f w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x320 y1d1f w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(8 239) </div></td><td class=\"c x321 y1d1f w1bb h23a\"><div class=\"t m0 x7f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(5 879) </div></td><td class=\"c x322 y1d1f w1bc h23a\"><div class=\"t m0 x70 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(503) </div></td><td class=\"c x323 y1d1f w1bd h23a\"><div class=\"t m0 x11b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(4) </div></td><td class=\"c x31e y1d1f w197 h23a\"><div class=\"t m0 x7a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(14 625) </div></td></tr></table>16.3 V<span class=\"_ _0\"></span>aleurs nettes des i<span class=\"_ _1\"></span>mmobilisations <span class=\"_ _1\"></span>incorporelles<span class=\"_ _b\"></span><span class=\"ff3\"> </span><table class=\"s w3be h37a\" id=\"_21e873b2-1100-4188-bcbf-60b4df23e2d8\"><tr><td></td><td class=\"c x308 y1d20 w3b4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbts de<span class=\"_ _245\"> </span></div></td><td class=\"c x317 y1d20 w3b5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Licences<span class=\"_ _245\"> </span></div></td><td class=\"c x324 y1d20 w3b6 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Relation<span class=\"_ _245\"> </span></div></td><td class=\"c x325 y1d21 w3b7 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d22 w1ba h240\"><div class=\"t m0 x75 h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x326 y1d23 w3b8 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d\u00e9veloppement<span class=\"_ _245\"> </span></div></td><td class=\"c x327 y1d23 w3b9 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">et logiciels<span class=\"_ _245\"> </span></div></td><td class=\"c x328 y1d23 w3ba h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">clients</div></td><td class=\"c x329 y1d24 w3bb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">immobilisations<span class=\"_ _245\"> </span></div></td><td class=\"c x31e y1d22 w1c0 h240\"><div class=\"t m0 x74 h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x32a y1d25 w3bc h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">incorporelles<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d26 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Valeurs nettes </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d27 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1686 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x320 y1d27 w1be h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 579 </div></td><td class=\"c x32b y1d27 wb1 h23a\"><div class=\"t m0 x178 h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">17<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d27 w12c h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 995 </div></td><td class=\"c x32c y1d27 w1bf h23a\"><div class=\"t m0 xbf h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d27 w1c0 h23a\"><div class=\"t m0 x1c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">7 606 </div></td></tr><tr><td class=\"c x252 y1d28 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x320 y1d28 w1be h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">4 634 </div></td><td class=\"c x32b y1d28 wb1 h23a\"><div class=\"t m0 xe7 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">8 </div></td><td class=\"c x322 y1d28 w12c h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 610 </div></td><td class=\"c x32c y1d28 w1bf h23a\"><div class=\"t m0 xbf h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d28 w1c0 h23a\"><div class=\"t m0 x1c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">8 267 </div></td></tr><tr><td class=\"c x252 y1d29 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x320 y1d29 w1be h23a\"><div class=\"t m0 xba h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 948 </div></td><td class=\"c x32b y1d29 wb1 h23a\"><div class=\"t m0 x178 h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">82<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d29 w12c h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 003 </div></td><td class=\"c x32c y1d29 w1bf h23a\"><div class=\"t m0 xbf h227 y1073 ff3 fs2a fc1 sc0 ls5f ws0\">54<span class=\"ls0\"> </span></div></td><td class=\"c x31e y1d29 w1c0 h23a\"><div class=\"t m0 x1c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">9 087 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "Principes comptables<span class=\"_ _245\"> </span>Frais de recherche <span class=\"_ _1\"></span>et d\u00e9veloppement<span class=\"_ _245\"> </span>En application de la norm<span class=\"_ _1\"></span>e IAS<span class=\"ff1\"> <span class=\"_ _1\"></span></span>38 Immobil<span class=\"_ _1\"></span>isations incorporelles : \u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>echerche <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>comptabilis\u00e9es <span class=\"_ _0\"></span>dans <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>charges <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l\u2019exercice <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>cours <span class=\"_ _0\"></span>duquel <span class=\"_ _0\"></span>elles<span class=\"_ _245\"> </span></span></span>sont engag\u00e9es<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de d\u00e9veloppement <span class=\"_ _0\"></span>relatif au <span class=\"_ _0\"></span>logiciel <span class=\"_ _0\"></span>Pla<span class=\"_ _1\"></span>nisware <span class=\"_ _0\"></span>Enterprise<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>sont immobilis\u00e9es <span class=\"_ _0\"></span>si les <span class=\"_ _0\"></span>six<span class=\"_ _245\"> </span></span></span>conditions suivantes s<span class=\"_ _1\"></span>ont r\u00e9unies<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">F<span class=\"_ _1\"></span>aisabilit\u00e9 technique n\u00e9ces<span class=\"_ _1\"></span>saire \u00e0 l\u2019ach\u00e8vement de l\u2019immo<span class=\"_ _1\"></span>bilisation incorporel<span class=\"_ _1\"></span>le en vue de sa<span class=\"_ _245\"> </span></span></span>mise en service ou d<span class=\"_ _1\"></span>e sa vente,<span class=\"_ _245\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Inten<span class=\"_ _1\"></span>tion d\u2019achever l\u2019im<span class=\"_ _1\"></span>mobilisation incorpor<span class=\"_ _1\"></span>elle et de <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>utiliser ou de la vendr<span class=\"_ _1\"></span>e,<span class=\"_ _245\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 utiliser ou <span class=\"_ _1\"></span>\u00e0 vendre l\u2019immobi<span class=\"_ _1\"></span>lisation incorpor<span class=\"_ _1\"></span>elle,<span class=\"_ _245\"> </span></span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">G<span class=\"_ _1\"></span>\u00e9n\u00e9ration d\u2019avantages \u00e9c<span class=\"_ _1\"></span>onomiques fu<span class=\"_ _1\"></span>turs probable<span class=\"_ _1\"></span>s, </span></span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Dispon<span class=\"_ _1\"></span>ibilit\u00e9 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ressources<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>techniques, <span class=\"_ _4\"> </span>financi\u00e8res <span class=\"_ _4\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>autres, <span class=\"_ _4\"> </span>appropri\u00e9es <span class=\"_ _4\"> </span>pour <span class=\"_ _3\"> </span>achever <span class=\"_ _4\"> </span>le<span class=\"_ _245\"> </span></span></span>d\u00e9veloppement et ut<span class=\"_ _1\"></span>iliser ou vendre l<span class=\"_ _1\"></span>\u2019immobilisation in<span class=\"_ _1\"></span>corporelle,<span class=\"_ _245\"> </span>o<span class=\"ff9\"> <span class=\"_ _1e\"> </span><span class=\"ff4\">Capaci<span class=\"_ _1\"></span>t\u00e9 \u00e0 <span class=\"_ _0\"></span>\u00e9valuer <span class=\"_ _0\"></span>de fa\u00e7on <span class=\"_ _0\"></span>fiable l<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>attribuab<span class=\"_ _1\"></span>les <span class=\"_ _0\"></span>\u00e0 l\u2019immobilisation i<span class=\"_ _0\"></span>nc<span class=\"_ _1\"></span>orporelle <span class=\"_ _0\"></span>au<span class=\"_ _245\"> </span></span></span>cours de son d\u00e9velop<span class=\"_ _1\"></span>pement.<span class=\"_ _245\"> </span>Les <span class=\"_ _13\"> </span>au<span class=\"_ _1\"></span>tres <span class=\"_ _19\"> </span>d\u00e9penses <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>d\u00e9veloppement, <span class=\"_ _19\"> </span>ne <span class=\"_ _13\"> </span>r\u00e9ponda<span class=\"_ _1\"></span>nt <span class=\"_ _19\"> </span>pas <span class=\"_ _13\"> </span>aux <span class=\"_ _19\"> </span>crit\u00e8res <span class=\"_ _19\"> </span>\u00e9nonc\u00e9s <span class=\"_ _19\"> </span>ci-<span class=\"_ _1\"></span>dessus, <span class=\"_ _19\"> </span>sont<span class=\"_ _245\"> </span>comptabilis\u00e9es direct<span class=\"_ _1\"></span>ement en charges<span class=\"_ _1\"></span> de l\u2019exercice.<span class=\"_ _245\"> </span>Au titre de l\u2019activit\u00e9 de <span class=\"_ _1\"></span>d\u00e9veloppement du <span class=\"_ _1\"></span>groupe, deux<span class=\"_ _1\"></span> cat\u00e9gories d\u2019activ<span class=\"_ _1\"></span>it\u00e9 doivent \u00eatre disting<span class=\"_ _1\"></span>u\u00e9es :<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les activit\u00e9s <span class=\"_ _0\"></span>de d\u00e9veloppement visant \u00e0 <span class=\"_ _0\"></span>cr\u00e9er de nouveaux produits <span class=\"_ _0\"></span>(e.g., modules, applications) ou<span class=\"_ _245\"> </span></span></span>\u00e0  apporter <span class=\"_ _12\"> </span>des  n<span class=\"_ _1\"></span>ouvelles  fonc<span class=\"_ _1\"></span>tionnalit\u00e9s <span class=\"_ _12\"> </span>aux  pro<span class=\"_ _1\"></span>duits  exista<span class=\"_ _1\"></span>nts,  pour <span class=\"_ _12\"> </span>lesquels <span class=\"_ _12\"> </span>les  crit\u00e8res <span class=\"_ _12\"> </span>de<span class=\"_ _245\"> </span>capitalisation <span class=\"_ _4\"> </span>d\u00e9fi<span class=\"_ _1\"></span>nis <span class=\"_ _4\"> </span>par <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>norme <span class=\"_ _3\"> </span>IAS <span class=\"_ _4\"> </span>38 <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _4\"> </span>appr\u00e9<span class=\"_ _1\"></span>ci\u00e9s <span class=\"_ _4\"> </span>par<span class=\"_ _b\"></span> <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>\u00e9quipes <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>d\u00e9veloppe<span class=\"_ _1\"></span>ment <span class=\"_ _4\"> </span>au<span class=\"_ _245\"> </span>moment du lancemen<span class=\"_ _1\"></span>t de ces projets<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _1\"></span>activit<span class=\"_ _1\"></span>\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>d\u00e9ve<span class=\"_ _1\"></span>loppement <span class=\"_ _b\"></span>visant <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>maintenir <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>produits<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>existants <span class=\"_ _b\"></span>(ad<span class=\"_ _1\"></span>aptation <span class=\"_ _b\"></span>aux <span class=\"_ _b\"></span>nouveaux<span class=\"_ _245\"> </span></span></span>syst\u00e8mes <span class=\"_ _b\"></span>d\u2019exploitati<span class=\"_ _1\"></span>on, <span class=\"_ _b\"></span>maintenance <span class=\"_ _b\"></span>correc<span class=\"_ _1\"></span>tive\u2026), <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ui <span class=\"_ _b\"></span>ne <span class=\"_ _b\"></span>rempliss<span class=\"_ _1\"></span>ent <span class=\"_ _b\"></span>pas <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>cond<span class=\"_ _1\"></span>itions <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>equises<span class=\"_ _245\"> </span>par la norme et ne s<span class=\"_ _1\"></span>ont donc pas immob<span class=\"_ _1\"></span>ilis\u00e9s. Apr\u00e8s <span class=\"_ _1\"></span>leur <span class=\"_ _b\"></span>comptabilisation<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>initiale, <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>frais <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d\u00e9veloppement <span class=\"_ _b\"></span>capitalis\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>valu\u00e9s <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>leur <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>minu\u00e9<span class=\"_ _245\"> </span>du <span class=\"_ _12\"> </span>cumul <span class=\"_ _12\"> </span>des <span class=\"_ _14\"> </span>amortissements <span class=\"_ _12\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>du <span class=\"_ _12\"> </span>cumu<span class=\"_ _1\"></span>l <span class=\"_ _12\"> </span>des <span class=\"_ _12\"> </span>pertes <span class=\"_ _14\"> </span>de  v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _12\"> </span>Les <span class=\"_ _12\"> </span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>d\u00e9ve<span class=\"_ _1\"></span>loppement<span class=\"_ _245\"> </span>immobilis\u00e9es s<span class=\"_ _1\"></span>ont a<span class=\"_ _1\"></span>morties lin\u00e9airem<span class=\"_ _1\"></span>ent s<span class=\"_ _1\"></span>ur leur <span class=\"_ _1\"></span>dur\u00e9e<span class=\"_ _b\"></span> d\u2019utilit\u00e9 <span class=\"_ _1\"></span>estim\u00e9e <span class=\"_ _1\"></span>\u00e0 tr<span class=\"_ _1\"></span>ois ans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u2013 d<span class=\"_ _1\"></span>ur\u00e9e <span class=\"_ _1\"></span>que le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span>jug\u00e9e raison<span class=\"_ _1\"></span>nable en<span class=\"_ _1\"></span> raison <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019avanc\u00e9e t<span class=\"_ _1\"></span>echnologiq<span class=\"_ _1\"></span>ue rapide <span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>es nouv<span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>versions et<span class=\"_ _1\"></span> mises <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>jour du<span class=\"_ _245\"> </span>logiciel commercialis\u00e9<span class=\"_ _1\"></span>es r\u00e9guli\u00e8rement<span class=\"_ _1\"></span>. Relations clients<span class=\"_ _245\"> </span>Les <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _b\"></span>clients <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>initialement <span class=\"_ _b\"></span>reco<span class=\"_ _1\"></span>nnues <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>valeur <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ise <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contr\u00f4<span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>d\u2019une<span class=\"_ _245\"> </span>entit\u00e9 <span class=\"_ _0\"></span>par l<span class=\"_ _0\"></span>e Groupe. <span class=\"_ _0\"></span>Elles <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>ensuit<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>amorties lin\u00e9airement <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>figurent <span class=\"_ _0\"></span>au bilan <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>leur co\u00fbt <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nitial <span class=\"_ _0\"></span>diminu\u00e9<span class=\"_ _245\"> </span>des amortissements c<span class=\"_ _1\"></span>umul\u00e9s et d<span class=\"_ _1\"></span>es \u00e9ventuelles p<span class=\"_ _1\"></span>ertes de valeur c<span class=\"_ _1\"></span>onstat\u00e9es.<span class=\"_ _245\"> </span>Les relations clients comptabi<span class=\"_ _1\"></span>lis\u00e9es lors de l\u2019acquis<span class=\"_ _1\"></span>ition de la filiale <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>lanisware Japan <span class=\"_ _1\"></span>K.K. sont amorties s<span class=\"_ _1\"></span>ur<span class=\"_ _245\"> </span>18 ans.<span class=\"_ _245\"> </span>Autres immobilisation<span class=\"_ _1\"></span>s incorporelles<span class=\"_ _245\"> </span>Les autres immobilisations incorporel<span class=\"_ _1\"></span>les comprennent essentiellem<span class=\"_ _1\"></span>ent des licences et logiciels acquis par le<span class=\"_ _245\"> </span>Groupe, \u00e9valu\u00e9s \u00e0 leur co<span class=\"_ _1\"></span>\u00fbt d\u2019acquis<span class=\"_ _1\"></span>ition et amortis lin<span class=\"_ _1\"></span>\u00e9airement sur un<span class=\"_ _1\"></span> an.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "Apr\u00e8s <span class=\"_ _1\"></span>leur <span class=\"_ _b\"></span>comptabilisation<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>initiale, <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>frais <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d\u00e9veloppement <span class=\"_ _b\"></span>capitalis\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>valu\u00e9s <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>leur <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>minu\u00e9<span class=\"_ _245\"> </span> du <span class=\"_ _12\"> </span>cumul <span class=\"_ _12\"> </span>des <span class=\"_ _14\"> </span>amortissements <span class=\"_ _12\"> </span>et<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>du <span class=\"_ _12\"> </span>cumu<span class=\"_ _1\"></span>l <span class=\"_ _12\"> </span>des <span class=\"_ _12\"> </span>pertes <span class=\"_ _14\"> </span>de  v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. <span class=\"_ _12\"> </span>Les <span class=\"_ _12\"> </span>d\u00e9penses<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>d\u00e9ve<span class=\"_ _1\"></span>loppement<span class=\"_ _245\"> </span> immobilis\u00e9es s<span class=\"_ _1\"></span>ont a<span class=\"_ _1\"></span>morties lin\u00e9airem<span class=\"_ _1\"></span>ent s<span class=\"_ _1\"></span>ur leur <span class=\"_ _1\"></span>dur\u00e9e<span class=\"_ _b\"></span> d\u2019utilit\u00e9 <span class=\"_ _1\"></span>estim\u00e9e <span class=\"_ _1\"></span>\u00e0 tr<span class=\"_ _1\"></span>ois ans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u2013 d<span class=\"_ _1\"></span>ur\u00e9e <span class=\"_ _1\"></span>que le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a<span class=\"_ _245\"> </span> jug\u00e9e raison<span class=\"_ _1\"></span>nable en<span class=\"_ _1\"></span> raison <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>\u2019avanc\u00e9e t<span class=\"_ _1\"></span>echnologiq<span class=\"_ _1\"></span>ue rapide <span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>es nouv<span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>versions et<span class=\"_ _1\"></span> mises <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>jour du<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> logiciel commercialis\u00e9<span class=\"_ _1\"></span>es r\u00e9guli\u00e8rement<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Relations clients<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>lations <span class=\"_ _b\"></span>clients <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>initialement <span class=\"_ _b\"></span>reco<span class=\"_ _1\"></span>nnues <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>valeur <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ise <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contr\u00f4<span class=\"_ _1\"></span>le <span class=\"_ _b\"></span>d\u2019une<span class=\"_ _245\"> </span> entit\u00e9 <span class=\"_ _0\"></span>par l<span class=\"_ _0\"></span>e Groupe. <span class=\"_ _0\"></span>Elles <span class=\"_ _0\"></span>sont <span class=\"_ _0\"></span>ensuit<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>amorties lin\u00e9airement <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>figurent <span class=\"_ _0\"></span>au bilan <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>leur co\u00fbt <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>nitial <span class=\"_ _0\"></span>diminu\u00e9<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> des amortissements c<span class=\"_ _1\"></span>umul\u00e9s et d<span class=\"_ _1\"></span>es \u00e9ventuelles p<span class=\"_ _1\"></span>ertes de valeur c<span class=\"_ _1\"></span>onstat\u00e9es.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les relations clients comptabi<span class=\"_ _1\"></span>lis\u00e9es lors de l\u2019acquis<span class=\"_ _1\"></span>ition de la filiale <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>lanisware Japan <span class=\"_ _1\"></span>K.K. sont amorties s<span class=\"_ _1\"></span>ur<span class=\"_ _245\"> </span> 18 ans.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Autres immobilisation<span class=\"_ _1\"></span>s incorporelles<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les autres immobilisations incorporel<span class=\"_ _1\"></span>les comprennent essentiellem<span class=\"_ _1\"></span>ent des licences et logiciels acquis par le<span class=\"_ _245\"> </span> Groupe, \u00e9valu\u00e9s \u00e0 leur co<span class=\"_ _1\"></span>\u00fbt d\u2019acquis<span class=\"_ _1\"></span>ition et amortis lin<span class=\"_ _1\"></span>\u00e9airement sur un<span class=\"_ _1\"></span> an.<span class=\"_ _245\"> </span><div class=\"c w2 h0 gs1aa\"><div class=\"t m0 x2 h2 y7d2 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 ha y95b ff2 fs0 fc0 sc0 ls0 ws0\">16.2 <span class=\"_ _0\"></span>Amortissement<span class=\"_ _1\"></span>s et d<span class=\"_ _1\"></span>\u00e9pr\u00e9ciations des immobil<span class=\"_ _1\"></span>isations incorpore<span class=\"_ _1\"></span>lles<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 x2 h2 y142b ff4 fs0 fc0 sc0 ls0 ws0\">Les amortissements et<span class=\"_ _1\"></span> d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations des immobilisat<span class=\"_ _1\"></span>ions incorporel<span class=\"_ _1\"></span>les ont \u00e9volu\u00e9 <span class=\"_ _1\"></span>comme suit :<span class=\"_ _b\"></span><span class=\"ff1\"> </span></div></div><div class=\"gs1ab\"><table class=\"s w3bd h379\" id=\"_73d270eb-c4ba-4e5b-bc14-6e44c787cea5\"><tr><td></td><td class=\"c x316 y1d0e w3b4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbts de<span class=\"_ _245\"> </span></div></td><td class=\"c x317 y1d0e w3b5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Licences<span class=\"_ _245\"> </span></div></td><td class=\"c x318 y1d0e w3b6 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Relation<span class=\"_ _245\"> </span></div></td><td class=\"c x319 y1d0f w3b7 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Autres<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d10 w1ba h241\"><div class=\"t m0 x75 h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x31a y1d11 w3b8 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">d\u00e9veloppement<span class=\"_ _245\"> </span></div></td><td class=\"c x31b y1d11 w3b9 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">et logiciels<span class=\"_ _245\"> </span></div></td><td class=\"c x31c y1d11 w3ba h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">clients</div></td><td class=\"c x31d y1d12 w3bb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">immobilisations<span class=\"_ _245\"> </span></div></td><td class=\"c x31e y1d10 w197 h241\"><div class=\"t m0 xed h227 y116 ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x31f y1d13 w3bc h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">incorporelles<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d14 w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Amortissements et d\u00e9pr<span class=\"_ _0\"></span>\u00e9ciations </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d15 w1ba h23d\"><div class=\"t m0 x75 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1705 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x320 y1d15 w7f h23d\"><div class=\"t m0 xe5 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(5 113) </div></td><td class=\"c x321 y1d15 w1bb h23d\"><div class=\"t m0 x7f h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(5 911) </div></td><td class=\"c x322 y1d15 w1bc h23d\"><div class=\"t m0 x70 h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(134) </div></td><td class=\"c x323 y1d15 w1bd h23d\"><div class=\"t m0 x11b h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(7) </div></td><td class=\"c x31e y1d15 w197 h23d\"><div class=\"t m0 x7a h227 y1704 ff3 fs2a fc1 sc0 ls0 ws0\">(11 165) </div></td></tr><tr><td class=\"c x252 y1d16 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x320 y1d16 w7f h23a\"><div class=\"t m0 xe5 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(1 442) </div></td><td class=\"c x321 y1d16 w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(9) </div></td><td class=\"c x322 y1d16 w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(219) </div></td><td class=\"c x323 y1d16 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d16 w197 h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(1 670) </div></td></tr><tr><td class=\"c x252 y1d17 w1ba h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d17 w7f h23c\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d17 w1bb h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">44<span class=\"ls0\"> </span></div></td><td class=\"c x322 y1d17 w1bc h23c\"><div class=\"t m0 xe7 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d17 w1bd h23c\"><div class=\"t m0 xb3 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x31e y1d17 w197 h23c\"><div class=\"t m0 x0 h227 y109e ff3 fs2a fc1 sc0 ls5f ws0\">51<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d18 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de valeur </div></td><td class=\"c x320 y1d18 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d18 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d18 w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d18 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d18 w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d19 w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x320 y1d19 w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d19 w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d19 w1bc h23a\"><div class=\"t m0 xaf h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x323 y1d19 w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d19 w197 h23a\"><div class=\"t m0 xa1 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">5 </div></td></tr><tr><td class=\"c x252 y1d1a w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x320 y1d1a w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(6 555) </div></td><td class=\"c x321 y1d1a w1bb h23a\"><div class=\"t m0 x7f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(5 876) </div></td><td class=\"c x322 y1d1a w1bc h23a\"><div class=\"t m0 x70 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(348) </div></td><td class=\"c x323 y1d1a w1bd h23a\"><div class=\"t m0 x6 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1a w197 h23a\"><div class=\"t m0 x7a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(12 779) </div></td></tr><tr><td class=\"c x252 y1d1b w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x320 y1d1b w7f h23a\"><div class=\"t m0 xe5 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(1 684) </div></td><td class=\"c x321 y1d1b w1bb h23a\"><div class=\"t m0 xb9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(6) </div></td><td class=\"c x322 y1d1b w1bc h23a\"><div class=\"t m0 x70 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(212) </div></td><td class=\"c x323 y1d1b w1bd h23a\"><div class=\"t m0 x11b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(4) </div></td><td class=\"c x31e y1d1b w197 h23a\"><div class=\"t m0 x80 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(1 906) </div></td></tr><tr><td class=\"c x252 y1d1c w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Cessions et sorties </div></td><td class=\"c x320 y1d1c w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1c w1bb h23a\"><div class=\"t m0 x180 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">3 </div></td><td class=\"c x322 y1d1c w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d1c w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1c w197 h23a\"><div class=\"t m0 xa1 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">3 </div></td></tr><tr><td class=\"c x252 y1d1d w1ba h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Pertes de valeur </div></td><td class=\"c x320 y1d1d w7f h23a\"><div class=\"t m0 x57 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1d w1bb h23a\"><div class=\"t m0 xba h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d1d w1bc h23a\"><div class=\"t m0 xe7 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x323 y1d1d w1bd h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1d w197 h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d1e w1ba h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversion </div></td><td class=\"c x320 y1d1e w7f h23c\"><div class=\"t m0 x57 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x321 y1d1e w1bb h23c\"><div class=\"t m0 xba h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x322 y1d1e w1bc h23c\"><div class=\"t m0 x133 h228 y109e ff1 fs2a fc0 sc0 ls5f ws0\">57<span class=\"ls0\"> </span></div></td><td class=\"c x323 y1d1e w1bd h23c\"><div class=\"t m0 x6 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x31e y1d1e w197 h23c\"><div class=\"t m0 x0 h227 y109e ff3 fs2a fc1 sc0 ls5f ws0\">57<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d1f w1ba h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x320 y1d1f w7f h23a\"><div class=\"t m0 xe5 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(8 239) </div></td><td class=\"c x321 y1d1f w1bb h23a\"><div class=\"t m0 x7f h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(5 879) </div></td><td class=\"c x322 y1d1f w1bc h23a\"><div class=\"t m0 x70 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(503) </div></td><td class=\"c x323 y1d1f w1bd h23a\"><div class=\"t m0 x11b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(4) </div></td><td class=\"c x31e y1d1f w197 h23a\"><div class=\"t m0 x7a h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(14 625) </div></td></tr></table></div>Les im<span class=\"_ _1\"></span>mobilisations <span class=\"_ _1\"></span>corpor<span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>\u00e9valu\u00e9es <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>d\u2019acqu<span class=\"_ _1\"></span>isition (pr<span class=\"_ _1\"></span>ix <span class=\"_ _1\"></span>d\u2019ach<span class=\"_ _1\"></span>at et <span class=\"_ _1\"></span>frais <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>essoires), <span class=\"_ _1\"></span>et<span class=\"_ _245\"> </span>sont amorties en foncti<span class=\"_ _1\"></span>on de leur dur\u00e9<span class=\"_ _1\"></span>e d\u2019utilisation pr\u00e9v<span class=\"_ _1\"></span>ue.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>L<span class=\"_ _0\"></span>\u2019amortissement  d\u2019un <span class=\"_ _f\"> </span>actif  d\u00e9bute <span class=\"_ _f\"> </span>d\u00e8s  qu'il  est <span class=\"_ _11\"> </span>pr<span class=\"_ _1\"></span>\u00eat  \u00e0 <span class=\"_ _f\"> </span>\u00eatre  mis <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>n  service. <span class=\"_ _f\"> </span>Lorsqu\u2019une  immobilisation<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> corporelle  a  des  co<span class=\"_ _1\"></span>mposantes  s<span class=\"_ _1\"></span>ignificatives  ayant<span class=\"_ _1\"></span>  des  dur\u00e9es <span class=\"_ _12\"> </span>d\u2019utilit\u00e9  diff\u00e9rentes,  ces  dern<span class=\"_ _1\"></span>i\u00e8res  sont<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> comptabilis\u00e9es s\u00e9par\u00e9<span class=\"_ _1\"></span>ment.<span class=\"_ _245\"> </span>Les dur\u00e9es d\u2019amortiss<span class=\"_ _1\"></span>ement pratiqu\u00e9es e<span class=\"_ _1\"></span>n mode lin\u00e9aire son<span class=\"_ _1\"></span>t les suivantes<span class=\"_ _b\"></span><span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Installations et agence<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span><span class=\"ff1\"> </span>: 3 \u00e0 9 ans<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Mat\u00e9riel informatique <span class=\"_ _1\"></span>et de bureau<span class=\"_ _1\"></span><span class=\"ff1\"> </span>(incluant l<span class=\"_ _1\"></span>es baies informatiques)<span class=\"_ _1\"></span> : 3 \u00e0 4 ans<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"_ _b\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Mobilier de bureau<span class=\"ff1\"> <span class=\"_ _1\"></span></span>: 5 \u00e0 8 a<span class=\"_ _1\"></span>ns<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"ff1\"> </span></span></span>Une <span class=\"_ _0\"></span>d\u00e9pr\u00e9ciation <span class=\"_ _0\"></span>compl\u00e9mentaire <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>constat\u00e9e <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>ca<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>perte<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _2\"></span>En <span class=\"_ _0\"></span>cas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>modification <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ur\u00e9e<span class=\"_ _245\"> </span>d\u2019utilit\u00e9 estim\u00e9e, l\u2019amortis<span class=\"_ _1\"></span>sement annue<span class=\"_ _1\"></span>l est modifi\u00e9 en<span class=\"_ _1\"></span> cons\u00e9quence.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>17.2 <span class=\"_ _0\"></span>Amortissement<span class=\"_ _1\"></span>s et d<span class=\"_ _1\"></span>\u00e9pr\u00e9ciations des immobil<span class=\"_ _1\"></span>isations corpore<span class=\"_ _1\"></span>lles<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les amortissements d<span class=\"_ _1\"></span>es immobilisations c<span class=\"_ _1\"></span>orporelles ont \u00e9vo<span class=\"_ _1\"></span>lu\u00e9 comme suit :<span class=\"_ _b\"></span><span class=\"ff1\"> </span><table class=\"s w3c6 h37c\" id=\"_202159dd-a8e3-40ec-83b6-a7cf2e8230bb\"><tr><td></td><td class=\"c x32d y1d3d w3c0 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Agencements et<span class=\"_ _245\"> </span></div></td><td class=\"c x2cf y1d3d w3c1 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Mat\u00e9riel informati<span class=\"_ _0\"></span>que</div></td><td class=\"c x335 y1d3e w3c2 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Immobilisations<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d3f w55 hf8\"><div class=\"t m0 x75 hbd ye56 ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x336 y1d40 w3c3 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">am\u00e9nagements<span class=\"_ _245\"> </span></div></td><td class=\"c x2cf y1d40 w3c1 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">et mobilier de b<span class=\"_ _0\"></span>ureau<span class=\"_ _245\"> </span></div></td><td class=\"c x337 y1d41 w3c4 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">corporelles en<span class=\"_ _245\"> </span></div></td><td class=\"c x331 y1d3f w7f hf8\"><div class=\"t m0 x2 hbd ye56 ff3 fsa fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x338 y1d42 w3c5 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">cours<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d43 w55 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">Amortissements<span class=\"_ _0\"></span> et d\u00e9pr\u00e9ciation<span class=\"_ _0\"></span>s </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d44 w55 h1e8\"><div class=\"t m0 x75 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h211 yf6e ff3 fs9 fc1 sc0 ls18 ws0\">er</div><div class=\"t m0 xb6 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x332 y1d44 w167 h1e8\"><div class=\"t m0 xf8 hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(950)<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d44 w1c5 h1e8\"><div class=\"t m0 x44 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">(7 753) </div></td><td class=\"c x2de y1d44 w1c6 h1e8\"><div class=\"t m0 xb4 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d44 w7f h1e8\"><div class=\"t m0 x0 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">(8 702) </div></td></tr><tr><td class=\"c x252 y1d45 w55 h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Dotations aux amor<span class=\"_ _0\"></span>tissements </div></td><td class=\"c x332 y1d45 w167 h229\"><div class=\"t m0 xf8 h21 y12b1 ff1 fsa fc0 sc0 ls3c ws0\">(246)<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d45 w1c5 h229\"><div class=\"t m0 x44 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">(2 039) </div></td><td class=\"c x2de y1d45 w1c6 h229\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d45 w7f h229\"><div class=\"t m0 x0 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(2 285) </div></td></tr><tr><td class=\"c x252 y1d46 w55 h1e8\"><div class=\"t m0 x75 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">Cessions et sortie<span class=\"_ _0\"></span>s </div></td><td class=\"c x332 y1d46 w167 h1e8\"><div class=\"t m0 x37 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x333 y1d46 w1c5 h1e8\"><div class=\"t m0 x56 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">1 135 </div></td><td class=\"c x2de y1d46 w1c6 h1e8\"><div class=\"t m0 xb4 hbd y171b ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d46 w7f h1e8\"><div class=\"t m0 xa1 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">1 137 </div></td></tr><tr><td class=\"c x252 y1d47 w55 h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Pertes de valeur<span class=\"_ _0\"></span> </div></td><td class=\"c x332 y1d47 w167 h229\"><div class=\"t m0 x12a hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x333 y1d47 w1c5 h229\"><div class=\"t m0 x170 hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2de y1d47 w1c6 h229\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d47 w7f h229\"><div class=\"t m0 x144 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d48 w55 h235\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Ecarts de conver<span class=\"_ _0\"></span>sion </div></td><td class=\"c x332 y1d48 w167 h235\"><div class=\"t m0 xf2 h21 y12b1 ff1 fsa fc0 sc0 ls3c ws0\">(3)<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d48 w1c5 h235\"><div class=\"t m0 x57 h21 y12b1 ff1 fsa fc0 sc0 ls3c ws0\">(41)<span class=\"ls0\"> </span></div></td><td class=\"c x2de y1d48 w1c6 h235\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d48 w7f h235\"><div class=\"t m0 x44 hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(44)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d49 w55 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>4 </div></td><td class=\"c x332 y1d49 w167 h229\"><div class=\"t m0 x84 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(1 197) </div></td><td class=\"c x333 y1d49 w1c5 h229\"><div class=\"t m0 x44 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(8 698) </div></td><td class=\"c x2de y1d49 w1c6 h229\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d49 w7f h229\"><div class=\"t m0 x0 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(9 895) </div></td></tr><tr><td class=\"c x252 y1d4a w55 h1e8\"><div class=\"t m0 x75 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">Dotations aux amor<span class=\"_ _0\"></span>tissements </div></td><td class=\"c x332 y1d4a w167 h1e8\"><div class=\"t m0 xf8 h21 y171b ff1 fsa fc0 sc0 ls3c ws0\">(417)<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d4a w1c5 h1e8\"><div class=\"t m0 x44 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">(2 233) </div></td><td class=\"c x2de y1d4a w1c6 h1e8\"><div class=\"t m0 xb4 hbd y171b ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d4a w7f h1e8\"><div class=\"t m0 x0 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">(2 650) </div></td></tr><tr><td class=\"c x252 y1d4b w55 h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Cessions et sor<span class=\"_ _0\"></span>ties </div></td><td class=\"c x332 y1d4b w167 h229\"><div class=\"t m0 x145 h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">359<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d4b w1c5 h229\"><div class=\"t m0 x144 h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">249<span class=\"ls0\"> </span></div></td><td class=\"c x2de y1d4b w1c6 h229\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d4b w7f h229\"><div class=\"t m0 x44 hbd y12b1 ff3 fsa fc1 sc0 ls13 ws0\">608<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d4c w55 h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Pertes de valeur<span class=\"_ _0\"></span> </div></td><td class=\"c x332 y1d4c w167 h229\"><div class=\"t m0 x12a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x333 y1d4c w1c5 h229\"><div class=\"t m0 x170 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2de y1d4c w1c6 h229\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d4c w7f h229\"><div class=\"t m0 x144 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d4d w55 h1e8\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Ecarts de conver<span class=\"_ _0\"></span>sion </div></td><td class=\"c x332 y1d4d w167 h1e8\"><div class=\"t m0 x37 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x333 y1d4d w1c5 h1e8\"><div class=\"t m0 xb4 h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">85<span class=\"ls0\"> </span></div></td><td class=\"c x2de y1d4d w1c6 h1e8\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d4d w7f h1e8\"><div class=\"t m0 x56 hbd y12b1 ff3 fsa fc1 sc0 ls13 ws0\">90<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d4e w55 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>5 </div></td><td class=\"c x332 y1d4e w167 h229\"><div class=\"t m0 x84 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(1 250) </div></td><td class=\"c x333 y1d4e w1c5 h229\"><div class=\"t m0 xbe hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(10 597) </div></td><td class=\"c x2de y1d4e w1c6 h229\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d4e w7f h229\"><div class=\"t m0 xb9 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(11 847) </div></td></tr></table>17.3 V<span class=\"_ _0\"></span>aleurs nettes des i<span class=\"_ _1\"></span>mmobilisations <span class=\"_ _1\"></span>corporelles<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3c6 h37d\" id=\"_601e0a5d-e2aa-470d-a150-2e0e61504900\"><tr><td></td><td class=\"c x33a y1d4f w3c7 h366\" colspan=\"2\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Agencements et<span class=\"_ _245\"> </span></div><div class=\"t m0 x339 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Mat\u00e9riel informati<span class=\"_ _0\"></span>que<span class=\"_ _245\"> </span></div></td><td class=\"c x33b y1d50 w3c2 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Immobilisations<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d51 w1c7 h25b\"><div class=\"t m0 x75 hbd ye56 ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x33c y1d52 w3c3 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">am\u00e9nagements<span class=\"_ _245\"> </span></div></td><td class=\"c x33d y1d52 w3c1 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">et mobilier de b<span class=\"_ _0\"></span>ureau<span class=\"_ _245\"> </span></div></td><td class=\"c x33e y1d53 w3c4 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">corporelles en<span class=\"_ _245\"> </span></div></td><td class=\"c x331 y1d51 w7f h25b\"><div class=\"t m0 x2 hbd ye56 ff3 fsa fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x33f y1d54 w3c5 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">cours<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d55 w1c7 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">Valeurs nettes </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d56 w1c7 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h211 y11c7 ff3 fs9 fc1 sc0 ls18 ws0\">er</div><div class=\"t m0 xb6 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x340 y1d56 w1c8 h229\"><div class=\"t m0 x170 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">1 426 </div></td><td class=\"c x30e y1d56 w1c9 h229\"><div class=\"t m0 xb3 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">3 163 </div></td><td class=\"c x2de y1d56 w1c2 h229\"><div class=\"t m0 x117 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d56 w7f h229\"><div class=\"t m0 xa1 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">4 589 </div></td></tr><tr><td class=\"c x252 y1d57 w1c7 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>4 </div></td><td class=\"c x340 y1d57 w1c8 h229\"><div class=\"t m0 x170 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">1 325 </div></td><td class=\"c x30e y1d57 w1c9 h229\"><div class=\"t m0 xb3 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">4 056 </div></td><td class=\"c x2de y1d57 w1c2 h229\"><div class=\"t m0 x6 hbd y12b1 ff3 fsa fc1 sc0 ls13 ws0\">50<span class=\"ls0\"> </span></div></td><td class=\"c x331 y1d57 w7f h229\"><div class=\"t m0 xa1 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">5 432 </div></td></tr><tr><td class=\"c x252 y1d58 w1c7 h1e8\"><div class=\"t m0 x75 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>5 </div></td><td class=\"c x340 y1d58 w1c8 h1e8\"><div class=\"t m0 x170 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">1 052 </div></td><td class=\"c x30e y1d58 w1c9 h1e8\"><div class=\"t m0 xb3 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">4 194 </div></td><td class=\"c x2de y1d58 w1c2 h1e8\"><div class=\"t m0 x23 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">1 504 </div></td><td class=\"c x331 y1d58 w7f h1e8\"><div class=\"t m0 xa1 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">6 750 </div></td></tr></table>18.2 <span class=\"_ _0\"></span>Amortissement<span class=\"_ _1\"></span>s des droit<span class=\"_ _1\"></span>s d\u2019utilisation<table class=\"s w3c8 h37f\" id=\"_2a1f5136-bd35-4445-819f-3b3686afeb04\"><tr><td class=\"c x252 y1d66 w1cd h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x344 y1d66 w1ce h23a\"><div class=\"t m0 x144 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Bureaux </div></td><td class=\"c x2e0 y1d66 w1cf h23a\"><div class=\"t m0 x70 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Datacenters </div></td><td class=\"c x343 y1d66 w15d h23a\"><div class=\"t m0 x17b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td class=\"c x252 y1d67 w1cd h23c\"><div class=\"t m0 x75 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">Amortissements </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d68 w1cd h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1686 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x344 y1d68 w1ce h23a\"><div class=\"t m0 x5b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(7 400) </div></td><td class=\"c x2e0 y1d68 w1cf h23a\"><div class=\"t m0 xbf h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(944) </div></td><td class=\"c x343 y1d68 w15d h23a\"><div class=\"t m0 xaf h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(8 344) </div></td></tr><tr><td class=\"c x252 y1d69 w1cd h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x344 y1d69 w1ce h23a\"><div class=\"t m0 x5b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(3 032) </div></td><td class=\"c x2e0 y1d69 w1cf h23a\"><div class=\"t m0 xbf h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(697) </div></td><td class=\"c x343 y1d69 w15d h23a\"><div class=\"t m0 xaf h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(3 729) </div></td></tr><tr><td class=\"c x252 y1d6a w1cd h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Fin ou r\u00e9siliation de <span class=\"_ _0\"></span>contrats </div></td><td class=\"c x344 y1d6a w1ce h23a\"><div class=\"t m0 x186 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">1 808 </div></td><td class=\"c x2e0 y1d6a w1cf h23a\"><div class=\"t m0 x10b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x343 y1d6a w15d h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1 808 </div></td></tr><tr><td class=\"c x252 y1d6b w1cd h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x344 y1d6b w1ce h23a\"><div class=\"t m0 xd9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(118) </div></td><td class=\"c x2e0 y1d6b w1cf h23a\"><div class=\"t m0 xc h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(3) </div></td><td class=\"c x343 y1d6b w15d h23a\"><div class=\"t m0 x17b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(121) </div></td></tr><tr><td class=\"c x252 y1d6c w1cd h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x344 y1d6c w1ce h23a\"><div class=\"t m0 x5b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(8 743) </div></td><td class=\"c x2e0 y1d6c w1cf h23a\"><div class=\"t m0 x17b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(1 644) </div></td><td class=\"c x343 y1d6c w15d h23a\"><div class=\"t m0 x133 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(10 387) </div></td></tr><tr><td class=\"c x252 y1d6d w1cd h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortissem<span class=\"_ _0\"></span>ents </div></td><td class=\"c x344 y1d6d w1ce h23a\"><div class=\"t m0 x5b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(3 173) </div></td><td class=\"c x2e0 y1d6d w1cf h23a\"><div class=\"t m0 x17b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(1 043) </div></td><td class=\"c x343 y1d6d w15d h23a\"><div class=\"t m0 xaf h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(4 216) </div></td></tr><tr><td class=\"c x252 y1d6e w1cd h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Fin ou r\u00e9siliation de <span class=\"_ _0\"></span>contrats </div></td><td class=\"c x344 y1d6e w1ce h23c\"><div class=\"t m0 x187 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">476 </div></td><td class=\"c x2e0 y1d6e w1cf h23c\"><div class=\"t m0 x6 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">460 </div></td><td class=\"c x343 y1d6e w15d h23c\"><div class=\"t m0 x9c h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">936 </div></td></tr><tr><td class=\"c x252 y1d6f w1cd h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x344 y1d6f w1ce h23a\"><div class=\"t m0 x187 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">293 </div></td><td class=\"c x2e0 y1d6f w1cf h23a\"><div class=\"t m0 x94 h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">16<span class=\"ls0\"> </span></div></td><td class=\"c x343 y1d6f w15d h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">310 </div></td></tr><tr><td class=\"c x252 y1d70 w1cd h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x344 y1d70 w1ce h23a\"><div class=\"t m0 x94 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(11 147) </div></td><td class=\"c x2e0 y1d70 w1cf h23a\"><div class=\"t m0 x17b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(2 211) </div></td><td class=\"c x343 y1d70 w15d h23a\"><div class=\"t m0 x133 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(13 358) </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "Note 17.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Immobilisations<span class=\"_ _1\"></span> corporelles<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Les im<span class=\"_ _1\"></span>mobilisations <span class=\"_ _1\"></span>corpor<span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>\u00e9valu\u00e9es <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>d\u2019acqu<span class=\"_ _1\"></span>isition (pr<span class=\"_ _1\"></span>ix <span class=\"_ _1\"></span>d\u2019ach<span class=\"_ _1\"></span>at et <span class=\"_ _1\"></span>frais <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>essoires), <span class=\"_ _1\"></span>et<span class=\"_ _245\"> </span> sont amorties en foncti<span class=\"_ _1\"></span>on de leur dur\u00e9<span class=\"_ _1\"></span>e d\u2019utilisation pr\u00e9v<span class=\"_ _1\"></span>ue.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>L<span class=\"_ _0\"></span>\u2019amortissement  d\u2019un <span class=\"_ _f\"> </span>actif  d\u00e9bute <span class=\"_ _f\"> </span>d\u00e8s  qu'il  est <span class=\"_ _11\"> </span>pr<span class=\"_ _1\"></span>\u00eat  \u00e0 <span class=\"_ _f\"> </span>\u00eatre  mis <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>n  service. <span class=\"_ _f\"> </span>Lorsqu\u2019une  immobilisation<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> corporelle  a  des  co<span class=\"_ _1\"></span>mposantes  s<span class=\"_ _1\"></span>ignificatives  ayant<span class=\"_ _1\"></span>  des  dur\u00e9es <span class=\"_ _12\"> </span>d\u2019utilit\u00e9  diff\u00e9rentes,  ces  dern<span class=\"_ _1\"></span>i\u00e8res  sont<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> comptabilis\u00e9es s\u00e9par\u00e9<span class=\"_ _1\"></span>ment.<span class=\"_ _245\"> </span> <span class=\"ff1\"> </span>Les <span class=\"_ _16\"></span>co\u00fbts <span class=\"_ _b\"></span>d\u2019entret<span class=\"_ _1\"></span>ien <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>r\u00e9paration <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9s <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>charge <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>l\u2019exercice <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>cours<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>duquel <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ls <span class=\"_ _16\"></span>sont<span class=\"_ _245\"> </span> encourus.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Les dur\u00e9es d\u2019amortiss<span class=\"_ _1\"></span>ement pratiqu\u00e9es e<span class=\"_ _1\"></span>n mode lin\u00e9aire son<span class=\"_ _1\"></span>t les suivantes<span class=\"_ _b\"></span><span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Installations et agence<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span><span class=\"ff1\"> </span>: 3 \u00e0 9 ans<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Mat\u00e9riel informatique <span class=\"_ _1\"></span>et de bureau<span class=\"_ _1\"></span><span class=\"ff1\"> </span>(incluant l<span class=\"_ _1\"></span>es baies informatiques)<span class=\"_ _1\"></span> : 3 \u00e0 4 ans<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"_ _b\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Mobilier de bureau<span class=\"ff1\"> <span class=\"_ _1\"></span></span>: 5 \u00e0 8 a<span class=\"_ _1\"></span>ns<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"ff1\"> </span></span></span>Une <span class=\"_ _0\"></span>d\u00e9pr\u00e9ciation <span class=\"_ _0\"></span>compl\u00e9mentaire <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>constat\u00e9e <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>ca<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>perte<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _2\"></span>En <span class=\"_ _0\"></span>cas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>modification <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ur\u00e9e<span class=\"_ _245\"> </span> d\u2019utilit\u00e9 estim\u00e9e, l\u2019amortis<span class=\"_ _1\"></span>sement annue<span class=\"_ _1\"></span>l est modifi\u00e9 en<span class=\"_ _1\"></span> cons\u00e9quence.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>17.1 V<span class=\"_ _0\"></span>aleurs brutes des i<span class=\"_ _1\"></span>mmobilisations corpo<span class=\"_ _1\"></span>relles<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les immobilisations<span class=\"_ _1\"></span> corporelles ont<span class=\"_ _1\"></span> \u00e9volu\u00e9 comme <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>uit<span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3bf h37b\" id=\"_ad75cd9c-d645-47fd-a033-acc3f016400f\"><tr><td></td><td class=\"c x32d y1d2a w3c0 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Agencements et<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x2cf y1d2a w3c1 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Mat\u00e9riel informati<span class=\"_ _0\"></span>que</div></td><td class=\"c x32e y1d2b w3c2 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Immobilisations<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d2c w55 h1dc\"><div class=\"t m0 x75 hbd y1715 ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x32f y1d2d w3c3 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">am\u00e9nagements<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x2cf y1d2d w3c1 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">et mobilier de b<span class=\"_ _0\"></span>ureau<span class=\"_ _245\"> </span></div></td><td class=\"c x330 y1d2e w3c4 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">corporelles en<span class=\"_ _245\"> </span></div></td><td class=\"c x331 y1d2c w1c3 h1dc\"><div class=\"t m0 xbe hbd y1715 ff3 fsa fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x30b y1d30 w3c5 h351\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">cours<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d31 w55 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">Valeurs brutes<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d32 w55 h233\"><div class=\"t m0 x75 hbd y1719 ff3 fsa fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h211 yf96 ff3 fs9 fc1 sc0 ls18 ws0\">er</div><div class=\"t m0 xb6 hbd y1719 ff3 fsa fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td></td><td class=\"c x332 y1d32 w1b6 h233\"><div class=\"t m0 x59 hbd y1719 ff3 fsa fc1 sc0 ls0 ws0\">2 376 </div></td><td class=\"c x333 y1d32 w1c1 h233\"><div class=\"t m0 x11b hbd y1719 ff3 fsa fc1 sc0 ls0 ws0\">10 915 </div></td><td class=\"c x334 y1d32 w1c2 h233\"><div class=\"t m0 x117 hbd y1719 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d32 w1c3 h233\"><div class=\"t m0 x180 hbd y1719 ff3 fsa fc1 sc0 ls0 ws0\">13 291 </div></td></tr><tr><td class=\"c x252 y1d33 w55 h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Acquisitions </div></td><td></td><td class=\"c x332 y1d33 w1b6 h229\"><div class=\"t m0 x145 h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">148<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d33 w1c1 h229\"><div class=\"t m0 x45 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">2 924 </div></td><td class=\"c x334 y1d33 w1c2 h229\"><div class=\"t m0 xde h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">50<span class=\"ls0\"> </span></div></td><td class=\"c x331 y1d33 w1c3 h229\"><div class=\"t m0 x2 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">3 122 </div></td></tr><tr><td class=\"c x252 y1d34 w55 h1e8\"><div class=\"t m0 x75 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">Cessions et sortie<span class=\"_ _0\"></span>s </div></td><td></td><td class=\"c x332 y1d34 w1b6 h1e8\"><div class=\"t m0 xf2 h21 y171b ff1 fsa fc0 sc0 ls3c ws0\">(2)<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d34 w1c1 h1e8\"><div class=\"t m0 x44 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">(1 138) </div></td><td class=\"c x334 y1d34 w1c2 h1e8\"><div class=\"t m0 x117 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d34 w1c3 h1e8\"><div class=\"t m0 xaf hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">(1 139) </div></td></tr><tr><td class=\"c x252 y1d35 w55 h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Transferts </div></td><td></td><td class=\"c x332 y1d35 w1b6 h229\"><div class=\"t m0 x12a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x333 y1d35 w1c1 h229\"><div class=\"t m0 x59 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x334 y1d35 w1c2 h229\"><div class=\"t m0 x117 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d35 w1c3 h229\"><div class=\"t m0 xc hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d36 w55 h1e8\"><div class=\"t m0 x75 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">Ecarts de conver<span class=\"_ _0\"></span>sion </div></td><td></td><td class=\"c x332 y1d36 w1b6 h1e8\"><div class=\"t m0 x37 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x333 y1d36 w1c1 h1e8\"><div class=\"t m0 xb4 h21 y171b ff1 fsa fc0 sc0 ls13 ws0\">52<span class=\"ls0\"> </span></div></td><td class=\"c x334 y1d36 w1c2 h1e8\"><div class=\"t m0 x117 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d36 w1c3 h1e8\"><div class=\"t m0 x45 hbd y171b ff3 fsa fc1 sc0 ls13 ws0\">53<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d37 w55 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>4 </div></td><td></td><td class=\"c x332 y1d37 w1b6 h229\"><div class=\"t m0 x59 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">2 523 </div></td><td class=\"c x333 y1d37 w1c1 h229\"><div class=\"t m0 x11b hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">12 754 </div></td><td class=\"c x334 y1d37 w1c2 h229\"><div class=\"t m0 xde hbd y12b1 ff3 fsa fc1 sc0 ls13 ws0\">50<span class=\"ls0\"> </span></div></td><td class=\"c x331 y1d37 w1c3 h229\"><div class=\"t m0 x180 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">15 327 </div></td></tr><tr><td class=\"c x252 y1d38 w55 h1e8\"><div class=\"t m0 x75 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">Acquisitions </div></td><td></td><td class=\"c x332 y1d38 w1b6 h1e8\"><div class=\"t m0 x145 h21 y171b ff1 fsa fc0 sc0 ls13 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d38 w1c1 h1e8\"><div class=\"t m0 x45 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">2 423 </div></td><td class=\"c x334 y1d38 w1c2 h1e8\"><div class=\"t m0 x23 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">1 505 </div></td><td class=\"c x331 y1d38 w1c3 h1e8\"><div class=\"t m0 x2 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">4 028 </div></td></tr><tr><td class=\"c x252 y1d39 w55 h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Cessions et sor<span class=\"_ _0\"></span>ties </div></td><td></td><td class=\"c x332 y1d39 w1b6 h229\"><div class=\"t m0 xf8 h21 y12b1 ff1 fsa fc0 sc0 ls3c ws0\">(360)<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d39 w1c1 h229\"><div class=\"t m0 xb3 h21 y12b1 ff1 fsa fc0 sc0 ls3c ws0\">(267)<span class=\"ls0\"> </span></div></td><td class=\"c x334 y1d39 w1c2 h229\"><div class=\"t m0 x117 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d39 w1c3 h229\"><div class=\"t m0 xbe hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(627)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d3a w55 h1e8\"><div class=\"t m0 x75 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">Transferts </div></td><td></td><td class=\"c x332 y1d3a w1b6 h1e8\"><div class=\"t m0 xcf h21 y171b ff1 fsa fc0 sc0 ls13 ws0\">51<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d3a w1c1 h1e8\"><div class=\"t m0 x59 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x334 y1d3a w1c2 h1e8\"><div class=\"t m0 xbf h21 y171b ff1 fsa fc0 sc0 ls3c ws0\">(51)<span class=\"ls0\"> </span></div></td><td class=\"c x331 y1d3a w1c3 h1e8\"><div class=\"t m0 xc hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d3b w55 h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Ecarts de conver<span class=\"_ _0\"></span>sion </div></td><td></td><td class=\"c x332 y1d3b w1b6 h229\"><div class=\"t m0 x159 h21 y12b1 ff1 fsa fc0 sc0 ls3c ws0\">(12)<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d3b w1c1 h229\"><div class=\"t m0 xb3 h21 y12b1 ff1 fsa fc0 sc0 ls3c ws0\">(119)<span class=\"ls0\"> </span></div></td><td class=\"c x334 y1d3b w1c2 h229\"><div class=\"t m0 x117 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d3b w1c3 h229\"><div class=\"t m0 xbe hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(131)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d3c w55 h233\"><div class=\"t m0 x75 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>5 </div></td><td></td><td class=\"c x332 y1d3c w1b6 h233\"><div class=\"t m0 x59 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">2 302 </div></td><td class=\"c x333 y1d3c w1c1 h233\"><div class=\"t m0 x11b hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">14 791 </div></td><td class=\"c x334 y1d3c w1c2 h233\"><div class=\"t m0 x23 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">1 504 </div></td><td class=\"c x331 y1d3c w1c3 h233\"><div class=\"t m0 x180 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">18 597 </div></td></tr></table>17.2 <span class=\"_ _0\"></span>Amortissement<span class=\"_ _1\"></span>s et d<span class=\"_ _1\"></span>\u00e9pr\u00e9ciations des immobil<span class=\"_ _1\"></span>isations corpore<span class=\"_ _1\"></span>lles<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les amortissements d<span class=\"_ _1\"></span>es immobilisations c<span class=\"_ _1\"></span>orporelles ont \u00e9vo<span class=\"_ _1\"></span>lu\u00e9 comme suit :<span class=\"_ _b\"></span><span class=\"ff1\"> </span><table class=\"s w3c6 h37c\" id=\"_202159dd-a8e3-40ec-83b6-a7cf2e8230bb\"><tr><td></td><td class=\"c x32d y1d3d w3c0 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Agencements et<span class=\"_ _245\"> </span></div></td><td class=\"c x2cf y1d3d w3c1 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Mat\u00e9riel informati<span class=\"_ _0\"></span>que</div></td><td class=\"c x335 y1d3e w3c2 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Immobilisations<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d3f w55 hf8\"><div class=\"t m0 x75 hbd ye56 ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x336 y1d40 w3c3 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">am\u00e9nagements<span class=\"_ _245\"> </span></div></td><td class=\"c x2cf y1d40 w3c1 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">et mobilier de b<span class=\"_ _0\"></span>ureau<span class=\"_ _245\"> </span></div></td><td class=\"c x337 y1d41 w3c4 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">corporelles en<span class=\"_ _245\"> </span></div></td><td class=\"c x331 y1d3f w7f hf8\"><div class=\"t m0 x2 hbd ye56 ff3 fsa fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x338 y1d42 w3c5 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">cours<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d43 w55 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">Amortissements<span class=\"_ _0\"></span> et d\u00e9pr\u00e9ciation<span class=\"_ _0\"></span>s </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d44 w55 h1e8\"><div class=\"t m0 x75 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h211 yf6e ff3 fs9 fc1 sc0 ls18 ws0\">er</div><div class=\"t m0 xb6 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x332 y1d44 w167 h1e8\"><div class=\"t m0 xf8 hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(950)<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d44 w1c5 h1e8\"><div class=\"t m0 x44 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">(7 753) </div></td><td class=\"c x2de y1d44 w1c6 h1e8\"><div class=\"t m0 xb4 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d44 w7f h1e8\"><div class=\"t m0 x0 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">(8 702) </div></td></tr><tr><td class=\"c x252 y1d45 w55 h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Dotations aux amor<span class=\"_ _0\"></span>tissements </div></td><td class=\"c x332 y1d45 w167 h229\"><div class=\"t m0 xf8 h21 y12b1 ff1 fsa fc0 sc0 ls3c ws0\">(246)<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d45 w1c5 h229\"><div class=\"t m0 x44 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">(2 039) </div></td><td class=\"c x2de y1d45 w1c6 h229\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d45 w7f h229\"><div class=\"t m0 x0 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(2 285) </div></td></tr><tr><td class=\"c x252 y1d46 w55 h1e8\"><div class=\"t m0 x75 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">Cessions et sortie<span class=\"_ _0\"></span>s </div></td><td class=\"c x332 y1d46 w167 h1e8\"><div class=\"t m0 x37 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x333 y1d46 w1c5 h1e8\"><div class=\"t m0 x56 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">1 135 </div></td><td class=\"c x2de y1d46 w1c6 h1e8\"><div class=\"t m0 xb4 hbd y171b ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d46 w7f h1e8\"><div class=\"t m0 xa1 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">1 137 </div></td></tr><tr><td class=\"c x252 y1d47 w55 h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Pertes de valeur<span class=\"_ _0\"></span> </div></td><td class=\"c x332 y1d47 w167 h229\"><div class=\"t m0 x12a hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x333 y1d47 w1c5 h229\"><div class=\"t m0 x170 hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2de y1d47 w1c6 h229\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d47 w7f h229\"><div class=\"t m0 x144 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d48 w55 h235\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Ecarts de conver<span class=\"_ _0\"></span>sion </div></td><td class=\"c x332 y1d48 w167 h235\"><div class=\"t m0 xf2 h21 y12b1 ff1 fsa fc0 sc0 ls3c ws0\">(3)<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d48 w1c5 h235\"><div class=\"t m0 x57 h21 y12b1 ff1 fsa fc0 sc0 ls3c ws0\">(41)<span class=\"ls0\"> </span></div></td><td class=\"c x2de y1d48 w1c6 h235\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d48 w7f h235\"><div class=\"t m0 x44 hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(44)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d49 w55 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>4 </div></td><td class=\"c x332 y1d49 w167 h229\"><div class=\"t m0 x84 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(1 197) </div></td><td class=\"c x333 y1d49 w1c5 h229\"><div class=\"t m0 x44 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(8 698) </div></td><td class=\"c x2de y1d49 w1c6 h229\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d49 w7f h229\"><div class=\"t m0 x0 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(9 895) </div></td></tr><tr><td class=\"c x252 y1d4a w55 h1e8\"><div class=\"t m0 x75 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">Dotations aux amor<span class=\"_ _0\"></span>tissements </div></td><td class=\"c x332 y1d4a w167 h1e8\"><div class=\"t m0 xf8 h21 y171b ff1 fsa fc0 sc0 ls3c ws0\">(417)<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d4a w1c5 h1e8\"><div class=\"t m0 x44 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">(2 233) </div></td><td class=\"c x2de y1d4a w1c6 h1e8\"><div class=\"t m0 xb4 hbd y171b ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d4a w7f h1e8\"><div class=\"t m0 x0 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">(2 650) </div></td></tr><tr><td class=\"c x252 y1d4b w55 h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Cessions et sor<span class=\"_ _0\"></span>ties </div></td><td class=\"c x332 y1d4b w167 h229\"><div class=\"t m0 x145 h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">359<span class=\"ls0\"> </span></div></td><td class=\"c x333 y1d4b w1c5 h229\"><div class=\"t m0 x144 h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">249<span class=\"ls0\"> </span></div></td><td class=\"c x2de y1d4b w1c6 h229\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d4b w7f h229\"><div class=\"t m0 x44 hbd y12b1 ff3 fsa fc1 sc0 ls13 ws0\">608<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d4c w55 h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Pertes de valeur<span class=\"_ _0\"></span> </div></td><td class=\"c x332 y1d4c w167 h229\"><div class=\"t m0 x12a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x333 y1d4c w1c5 h229\"><div class=\"t m0 x170 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2de y1d4c w1c6 h229\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d4c w7f h229\"><div class=\"t m0 x144 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1d4d w55 h1e8\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Ecarts de conver<span class=\"_ _0\"></span>sion </div></td><td class=\"c x332 y1d4d w167 h1e8\"><div class=\"t m0 x37 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x333 y1d4d w1c5 h1e8\"><div class=\"t m0 xb4 h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">85<span class=\"ls0\"> </span></div></td><td class=\"c x2de y1d4d w1c6 h1e8\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d4d w7f h1e8\"><div class=\"t m0 x56 hbd y12b1 ff3 fsa fc1 sc0 ls13 ws0\">90<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d4e w55 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>5 </div></td><td class=\"c x332 y1d4e w167 h229\"><div class=\"t m0 x84 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(1 250) </div></td><td class=\"c x333 y1d4e w1c5 h229\"><div class=\"t m0 xbe hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(10 597) </div></td><td class=\"c x2de y1d4e w1c6 h229\"><div class=\"t m0 xb4 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d4e w7f h229\"><div class=\"t m0 xb9 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(11 847) </div></td></tr></table>17.3 V<span class=\"_ _0\"></span>aleurs nettes des i<span class=\"_ _1\"></span>mmobilisations <span class=\"_ _1\"></span>corporelles<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3c6 h37d\" id=\"_601e0a5d-e2aa-470d-a150-2e0e61504900\"><tr><td></td><td class=\"c x33a y1d4f w3c7 h366\" colspan=\"2\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Agencements et<span class=\"_ _245\"> </span></div><div class=\"t m0 x339 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Mat\u00e9riel informati<span class=\"_ _0\"></span>que<span class=\"_ _245\"> </span></div></td><td class=\"c x33b y1d50 w3c2 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Immobilisations<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d51 w1c7 h25b\"><div class=\"t m0 x75 hbd ye56 ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x33c y1d52 w3c3 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">am\u00e9nagements<span class=\"_ _245\"> </span></div></td><td class=\"c x33d y1d52 w3c1 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">et mobilier de b<span class=\"_ _0\"></span>ureau<span class=\"_ _245\"> </span></div></td><td class=\"c x33e y1d53 w3c4 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">corporelles en<span class=\"_ _245\"> </span></div></td><td class=\"c x331 y1d51 w7f h25b\"><div class=\"t m0 x2 hbd ye56 ff3 fsa fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x33f y1d54 w3c5 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">cours<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d55 w1c7 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">Valeurs nettes </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d56 w1c7 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h211 y11c7 ff3 fs9 fc1 sc0 ls18 ws0\">er</div><div class=\"t m0 xb6 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x340 y1d56 w1c8 h229\"><div class=\"t m0 x170 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">1 426 </div></td><td class=\"c x30e y1d56 w1c9 h229\"><div class=\"t m0 xb3 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">3 163 </div></td><td class=\"c x2de y1d56 w1c2 h229\"><div class=\"t m0 x117 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x331 y1d56 w7f h229\"><div class=\"t m0 xa1 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">4 589 </div></td></tr><tr><td class=\"c x252 y1d57 w1c7 h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>4 </div></td><td class=\"c x340 y1d57 w1c8 h229\"><div class=\"t m0 x170 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">1 325 </div></td><td class=\"c x30e y1d57 w1c9 h229\"><div class=\"t m0 xb3 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">4 056 </div></td><td class=\"c x2de y1d57 w1c2 h229\"><div class=\"t m0 x6 hbd y12b1 ff3 fsa fc1 sc0 ls13 ws0\">50<span class=\"ls0\"> </span></div></td><td class=\"c x331 y1d57 w7f h229\"><div class=\"t m0 xa1 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">5 432 </div></td></tr><tr><td class=\"c x252 y1d58 w1c7 h1e8\"><div class=\"t m0 x75 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>5 </div></td><td class=\"c x340 y1d58 w1c8 h1e8\"><div class=\"t m0 x170 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">1 052 </div></td><td class=\"c x30e y1d58 w1c9 h1e8\"><div class=\"t m0 xb3 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">4 194 </div></td><td class=\"c x2de y1d58 w1c2 h1e8\"><div class=\"t m0 x23 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">1 504 </div></td><td class=\"c x331 y1d58 w7f h1e8\"><div class=\"t m0 xa1 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">6 750 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "Principes comptables<span class=\"_ _245\"> </span>Les im<span class=\"_ _1\"></span>mobilisations <span class=\"_ _1\"></span>corpor<span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>\u00e9valu\u00e9es <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>d\u2019acqu<span class=\"_ _1\"></span>isition (pr<span class=\"_ _1\"></span>ix <span class=\"_ _1\"></span>d\u2019ach<span class=\"_ _1\"></span>at et <span class=\"_ _1\"></span>frais <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>essoires), <span class=\"_ _1\"></span>et<span class=\"_ _245\"> </span>sont amorties en foncti<span class=\"_ _1\"></span>on de leur dur\u00e9<span class=\"_ _1\"></span>e d\u2019utilisation pr\u00e9v<span class=\"_ _1\"></span>ue.<span class=\"_ _245\"> </span>L<span class=\"_ _0\"></span>\u2019amortissement  d\u2019un <span class=\"_ _f\"> </span>actif  d\u00e9bute <span class=\"_ _f\"> </span>d\u00e8s  qu'il  est <span class=\"_ _11\"> </span>pr<span class=\"_ _1\"></span>\u00eat  \u00e0 <span class=\"_ _f\"> </span>\u00eatre  mis <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>n  service. <span class=\"_ _f\"> </span>Lorsqu\u2019une  immobilisation<span class=\"_ _245\"> </span>corporelle  a  des  co<span class=\"_ _1\"></span>mposantes  s<span class=\"_ _1\"></span>ignificatives  ayant<span class=\"_ _1\"></span>  des  dur\u00e9es <span class=\"_ _12\"> </span>d\u2019utilit\u00e9  diff\u00e9rentes,  ces  dern<span class=\"_ _1\"></span>i\u00e8res  sont<span class=\"_ _245\"> </span>comptabilis\u00e9es s\u00e9par\u00e9<span class=\"_ _1\"></span>ment.<span class=\"_ _245\"> </span> Les <span class=\"_ _16\"></span>co\u00fbts <span class=\"_ _b\"></span>d\u2019entret<span class=\"_ _1\"></span>ien <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>r\u00e9paration <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9s <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>charge <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>l\u2019exercice <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>cours<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>duquel <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ls <span class=\"_ _16\"></span>sont<span class=\"_ _245\"> </span>encourus.<span class=\"_ _245\"> </span>Les dur\u00e9es d\u2019amortiss<span class=\"_ _1\"></span>ement pratiqu\u00e9es e<span class=\"_ _1\"></span>n mode lin\u00e9aire son<span class=\"_ _1\"></span>t les suivantes<span class=\"_ _b\"></span><span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Installations et agence<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span><span class=\"ff1\"> </span>: 3 \u00e0 9 ans<span class=\"_ _245\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Mat\u00e9riel informatique <span class=\"_ _1\"></span>et de bureau<span class=\"_ _1\"></span><span class=\"ff1\"> </span>(incluant l<span class=\"_ _1\"></span>es baies informatiques)<span class=\"_ _1\"></span> : 3 \u00e0 4 ans<span class=\"_ _245\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Mobilier de bureau<span class=\"ff1\"> <span class=\"_ _1\"></span></span>: 5 \u00e0 8 a<span class=\"_ _1\"></span>ns<span class=\"_ _245\"> </span></span></span>Une <span class=\"_ _0\"></span>d\u00e9pr\u00e9ciation <span class=\"_ _0\"></span>compl\u00e9mentaire <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>constat\u00e9e <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>ca<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>perte<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _2\"></span>En <span class=\"_ _0\"></span>cas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>modification <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ur\u00e9e<span class=\"_ _245\"> </span>d\u2019utilit\u00e9 estim\u00e9e, l\u2019amortis<span class=\"_ _1\"></span>sement annue<span class=\"_ _1\"></span>l est modifi\u00e9 en<span class=\"_ _1\"></span> cons\u00e9quence.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "Les im<span class=\"_ _1\"></span>mobilisations <span class=\"_ _1\"></span>corpor<span class=\"_ _1\"></span>elles <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>\u00e9valu\u00e9es <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>co\u00fbt <span class=\"_ _1\"></span>d\u2019acqu<span class=\"_ _1\"></span>isition (pr<span class=\"_ _1\"></span>ix <span class=\"_ _1\"></span>d\u2019ach<span class=\"_ _1\"></span>at et <span class=\"_ _1\"></span>frais <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>essoires), <span class=\"_ _1\"></span>et<span class=\"_ _245\"> </span> sont amorties en foncti<span class=\"_ _1\"></span>on de leur dur\u00e9<span class=\"_ _1\"></span>e d\u2019utilisation pr\u00e9v<span class=\"_ _1\"></span>ue.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>L<span class=\"_ _0\"></span>\u2019amortissement  d\u2019un <span class=\"_ _f\"> </span>actif  d\u00e9bute <span class=\"_ _f\"> </span>d\u00e8s  qu'il  est <span class=\"_ _11\"> </span>pr<span class=\"_ _1\"></span>\u00eat  \u00e0 <span class=\"_ _f\"> </span>\u00eatre  mis <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>n  service. <span class=\"_ _f\"> </span>Lorsqu\u2019une  immobilisation<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> corporelle  a  des  co<span class=\"_ _1\"></span>mposantes  s<span class=\"_ _1\"></span>ignificatives  ayant<span class=\"_ _1\"></span>  des  dur\u00e9es <span class=\"_ _12\"> </span>d\u2019utilit\u00e9  diff\u00e9rentes,  ces  dern<span class=\"_ _1\"></span>i\u00e8res  sont<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> comptabilis\u00e9es s\u00e9par\u00e9<span class=\"_ _1\"></span>ment.<span class=\"_ _245\"> </span>Les dur\u00e9es d\u2019amortiss<span class=\"_ _1\"></span>ement pratiqu\u00e9es e<span class=\"_ _1\"></span>n mode lin\u00e9aire son<span class=\"_ _1\"></span>t les suivantes<span class=\"_ _b\"></span><span class=\"ff1\"> </span>:<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Installations et agence<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span><span class=\"ff1\"> </span>: 3 \u00e0 9 ans<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Mat\u00e9riel informatique <span class=\"_ _1\"></span>et de bureau<span class=\"_ _1\"></span><span class=\"ff1\"> </span>(incluant l<span class=\"_ _1\"></span>es baies informatiques)<span class=\"_ _1\"></span> : 3 \u00e0 4 ans<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"_ _b\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Mobilier de bureau<span class=\"ff1\"> <span class=\"_ _1\"></span></span>: 5 \u00e0 8 a<span class=\"_ _1\"></span>ns<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"ff1\"> </span></span></span>Une <span class=\"_ _0\"></span>d\u00e9pr\u00e9ciation <span class=\"_ _0\"></span>compl\u00e9mentaire <span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>constat\u00e9e <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>ca<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>perte<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>valeur<span class=\"_ _0\"></span>. <span class=\"_ _2\"></span>En <span class=\"_ _0\"></span>cas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>modification <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ur\u00e9e<span class=\"_ _245\"> </span> d\u2019utilit\u00e9 estim\u00e9e, l\u2019amortis<span class=\"_ _1\"></span>sement annue<span class=\"_ _1\"></span>l est modifi\u00e9 en<span class=\"_ _1\"></span> cons\u00e9quence.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "Les <span class=\"_ _16\"></span>co\u00fbts <span class=\"_ _b\"></span>d\u2019entret<span class=\"_ _1\"></span>ien <span class=\"_ _16\"></span>et <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>r\u00e9paration <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9s <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>charge <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>l\u2019exercice <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>cours<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>duquel <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ls <span class=\"_ _16\"></span>sont<span class=\"_ _245\"> </span> encourus.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "Note 18.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Droits d\u2019utilisatio<span class=\"_ _1\"></span>n et dett<span class=\"_ _1\"></span>es locatives<span class=\"_ _245\"> </span>Principes comptables<span class=\"_ _245\"> </span>En application d\u2019IFRS 16 <span class=\"ff7\">Contrats de l<span class=\"_ _0\"></span>ocat<span class=\"_ _1\"></span>ion<span class=\"ff4\">, tous les contrats de <span class=\"_ _0\"></span>location \u00e9ligibles<span class=\"_ _1\"></span> du <span class=\"_ _0\"></span>fait des crit\u00e8res de la<span class=\"_ _245\"> </span></span></span>norme, <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>recon<span class=\"_ _1\"></span>nus <span class=\"_ _12\"> </span>\u00e0 <span class=\"_ _12\"> </span>l<span class=\"_ _1\"></span>\u2019actif <span class=\"_ _12\"> </span>par <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>onstatation <span class=\"_ _14\"> </span>d\u2019un <span class=\"_ _12\"> </span>droit <span class=\"_ _12\"> </span>d\u2019utilisati<span class=\"_ _1\"></span>on <span class=\"_ _12\"> </span>et <span class=\"_ _12\"> </span>au <span class=\"_ _12\"> </span>passif <span class=\"_ _14\"> </span>par <span class=\"_ _12\"> </span>une <span class=\"_ _12\"> </span>dette<span class=\"_ _245\"> </span>correspondant \u00e0 la vale<span class=\"_ _1\"></span>ur actualis\u00e9e d<span class=\"_ _1\"></span>es loyers futurs.<span class=\"_ _245\"> </span>Evaluation des droit<span class=\"_ _1\"></span>s d\u2019utilisation loc<span class=\"_ _1\"></span>atifs<span class=\"_ _245\"> </span>Le droit <span class=\"_ _0\"></span>d\u2019utilisat<span class=\"_ _1\"></span>ion est <span class=\"_ _0\"></span>initialement<span class=\"_ _1\"></span> \u00e9valu\u00e9 au <span class=\"_ _0\"></span>co\u00fbt, qui comprend <span class=\"_ _0\"></span>le montant initial de <span class=\"_ _0\"></span>la dette locative ajust\u00e9<span class=\"_ _245\"> </span>des paiements de <span class=\"_ _1\"></span>loyers effectu\u00e9s \u00e0 la date d<span class=\"_ _1\"></span>\u2019entr\u00e9e en v<span class=\"_ _1\"></span>igueur ou avant ce<span class=\"_ _1\"></span>tte date, augm<span class=\"_ _1\"></span>ent\u00e9 des charges<span class=\"_ _245\"> </span>initiales <span class=\"_ _1b\"> </span>dir<span class=\"_ _1\"></span>ectes <span class=\"_ _1b\"> </span>\u00e9v<span class=\"_ _1\"></span>entuellement <span class=\"_ _1c\"> </span>sup<span class=\"_ _1\"></span>port\u00e9es <span class=\"_ _1b\"> </span>et <span class=\"_ _1c\"> </span>d\u2019une <span class=\"_ _1c\"> </span>estimatio<span class=\"_ _1\"></span>n <span class=\"_ _1b\"> </span>des <span class=\"_ _1c\"> </span>co\u00fbts <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>d\u00e9mant\u00e8lement <span class=\"_ _1c\"> </span>et<span class=\"_ _245\"> </span>d\u2019enl\u00e8vement <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>l\u2019actif <span class=\"_ _1\"></span>sous<span class=\"_ _1\"></span>-jacent <span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>remise <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00e9t<span class=\"_ _1\"></span>at d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>dernier<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ou <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>site <span class=\"_ _1\"></span>o\u00f9 <span class=\"_ _b\"></span>il <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>trouve, <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>ins <span class=\"_ _1\"></span>tout<span class=\"_ _245\"> </span>avantage incitatif \u00e0 la <span class=\"_ _1\"></span>location \u00e9ventue<span class=\"_ _1\"></span>llement per\u00e7u.<span class=\"_ _245\"> </span>Par <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>suite, <span class=\"_ _4\"></span>il <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>amorti <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>application <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>\u2019IAS16 <span class=\"_ _16\"></span>sel<span class=\"_ _1\"></span>on <span class=\"_ _16\"></span>la <span class=\"_ _4\"></span>m\u00e9thode <span class=\"_ _16\"></span>lin\u00e9aire <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>pa<span class=\"_ _1\"></span>rtir <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _4\"></span>date <span class=\"_ _16\"></span>d\u2019entr\u00e9e <span class=\"_ _16\"></span>en<span class=\"_ _245\"> </span>vigueur sur la <span class=\"_ _1\"></span>dur\u00e9e du co<span class=\"_ _1\"></span>ntrat, correspo<span class=\"_ _1\"></span>ndant \u00e0 la<span class=\"_ _1\"></span> dur\u00e9e contrac<span class=\"_ _1\"></span>tuelle non r\u00e9s<span class=\"_ _1\"></span>iliable de l\u2019util<span class=\"_ _1\"></span>isation de <span class=\"_ _1\"></span>l\u2019actif<span class=\"_ _245\"> </span>apr\u00e8s pris<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>n c<span class=\"_ _1\"></span>ompte <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>option<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de r<span class=\"_ _1\"></span>enouvellem<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>que l<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _1\"></span>est r<span class=\"_ _1\"></span>aisonnablement <span class=\"_ _1\"></span>cert<span class=\"_ _1\"></span>ain d\u2019<span class=\"_ _1\"></span>exercer<span class=\"_ _245\"> </span>et <span class=\"_ _0\"></span>des options <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9siliat<span class=\"_ _1\"></span>ion an<span class=\"_ _0\"></span>tic<span class=\"_ _1\"></span>ip\u00e9e <span class=\"_ _0\"></span>que le <span class=\"_ _0\"></span>groupe <span class=\"_ _0\"></span>est<span class=\"_ _1\"></span> raisonnablement <span class=\"_ _0\"></span>certain de <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>pas exercer<span class=\"_ _2\"></span>. En <span class=\"_ _0\"></span>outre,<span class=\"_ _245\"> </span>le droit d\u2019utilisation pe<span class=\"_ _1\"></span>ut faire l\u2019objet d\u2019<span class=\"_ _1\"></span>une d\u00e9pr\u00e9ciation <span class=\"_ _1\"></span>en applicati<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>d\u2019IAS36.<span class=\"_ _245\"> </span>Evaluation des dett<span class=\"_ _1\"></span>es locatives<span class=\"_ _245\"> </span>La dette <span class=\"_ _1\"></span>locative<span class=\"_ _1\"></span> est <span class=\"_ _1\"></span>initiale<span class=\"_ _1\"></span>ment \u00e9va<span class=\"_ _1\"></span>lu\u00e9e <span class=\"_ _1\"></span>\u00e0 la<span class=\"_ _1\"></span> valeur<span class=\"_ _1\"></span> ac<span class=\"_ _1\"></span>tualis\u00e9e des<span class=\"_ _1\"></span> loyers<span class=\"_ _1\"></span> fut<span class=\"_ _1\"></span>urs <span class=\"_ _1\"></span>diminu\u00e9e <span class=\"_ _1\"></span>de t<span class=\"_ _1\"></span>out ava<span class=\"_ _1\"></span>ntage<span class=\"_ _245\"> </span>significatif \u00e0 <span class=\"_ _0\"></span>recevoir<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Le taux d\u2019<span class=\"_ _0\"></span>actualisa<span class=\"_ _1\"></span>tion utilis\u00e9 <span class=\"_ _0\"></span>correspond au <span class=\"_ _0\"></span>taux d\u2019int\u00e9r\u00eat <span class=\"_ _0\"></span>im<span class=\"_ _1\"></span>plicite du <span class=\"_ _0\"></span>contrat ou, <span class=\"_ _0\"></span>s\u2019il ne<span class=\"_ _245\"> </span>peut <span class=\"_ _f\"> </span>\u00eatre <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span>is\u00e9ment <span class=\"_ _f\"> </span>d\u00e9termin<span class=\"_ _1\"></span>\u00e9, <span class=\"_ _11\"> </span>au  taux <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>\u2019emprunt  marginal. <span class=\"_ _11\"> </span>En  pratique, <span class=\"_ _11\"> </span>c\u2019e<span class=\"_ _1\"></span>st <span class=\"_ _f\"> </span>ce <span class=\"_ _11\"> </span>dernier  taux <span class=\"_ _11\"> </span>qui <span class=\"_ _f\"> </span>est<span class=\"_ _245\"> </span>g\u00e9n\u00e9ralement <span class=\"_ _16\"></span>utilis\u00e9. <span class=\"_ _b\"></span>E<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>l\u2019absence <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>taux <span class=\"_ _16\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>mplic<span class=\"_ _1\"></span>ite <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>contrats, <span class=\"_ _16\"></span>le <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>lcul <span class=\"_ _b\"></span>du<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>taux<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>d\u2019actualisation<span class=\"_ _245\"> </span>n\u00e9cessite <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>estimati<span class=\"_ _1\"></span>ons, <span class=\"_ _16\"></span>notamment <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>ce <span class=\"_ _b\"></span>qu<span class=\"_ _1\"></span>i <span class=\"_ _b\"></span>conc<span class=\"_ _1\"></span>erne <span class=\"_ _16\"></span>le <span class=\"_ _b\"></span>spread <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>cr<span class=\"_ _b\"></span>\u00e9dit <span class=\"_ _16\"></span>ajout\u00e9 <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>taux <span class=\"_ _16\"></span>sans <span class=\"_ _b\"></span>risque,<span class=\"_ _245\"> </span>pour tenir compte des <span class=\"_ _1\"></span>environneme<span class=\"_ _1\"></span>nts \u00e9conomiques<span class=\"_ _1\"></span> sp\u00e9cifiques \u00e0 la soci<span class=\"_ _1\"></span>\u00e9t\u00e9 preneuse.<span class=\"_ _245\"> </span>La <span class=\"_ _1\"></span>dette <span class=\"_ _b\"></span>locative <span class=\"_ _1\"></span>est <span class=\"_ _b\"></span>ensuit<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>augment\u00e9e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>charge <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eats <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>diminu<span class=\"_ _1\"></span>\u00e9e <span class=\"_ _1\"></span>des <span class=\"_ _b\"></span>montants <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>loyers<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pay\u00e9s,<span class=\"_ _245\"> </span>conform\u00e9ment <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _4\"> </span>m\u00e9thode <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>taux <span class=\"_ _4\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _16\"></span>effectif. <span class=\"_ _4\"> </span>Elle <span class=\"_ _16\"></span>est <span class=\"_ _4\"> </span>r\u00e9\u00e9valu\u00e9e <span class=\"_ _4\"></span>pour <span class=\"_ _16\"></span>p<span class=\"_ _1\"></span>rendre <span class=\"_ _4\"></span>en <span class=\"_ _16\"></span>compt<span class=\"_ _1\"></span>e, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>cas<span class=\"_ _245\"> </span>\u00e9ch\u00e9ant, la <span class=\"_ _0\"></span>r\u00e9estimation du passif <span class=\"_ _0\"></span>locatif, des modifications du <span class=\"_ _0\"></span>contrat de location <span class=\"_ _0\"></span>ou encore pour <span class=\"_ _0\"></span>prendre en<span class=\"_ _245\"> </span>compte la r\u00e9vision des <span class=\"_ _1\"></span>loyers qui sont en su<span class=\"_ _1\"></span>bstance de<span class=\"_ _1\"></span>s paiements fixes.<span class=\"_ _245\"> </span>Les paiements <span class=\"_ _1\"></span>relatifs <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>contrats de <span class=\"_ _1\"></span>location <span class=\"_ _1\"></span>inclus <span class=\"_ _1\"></span>dans le <span class=\"_ _1\"></span>p\u00e9rim\u00e8tre <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>norme <span class=\"_ _1\"></span>IFRS 16 <span class=\"_ _1\"></span>sont r<span class=\"_ _1\"></span>econnus<span class=\"_ _245\"> </span>dans <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>flux <span class=\"_ _4\"></span>nets <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>tr\u00e9sorerie <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4\"></span>aux <span class=\"_ _4\"> </span>activit\u00e9s <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>financement, <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>tableau <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>flux <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>tr\u00e9sorerie<span class=\"_ _245\"> </span>consolid\u00e9s, <span class=\"_ _b\"></span>ventil\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>entr<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>rembours<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>princ<span class=\"_ _1\"></span>ipal <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>passif <span class=\"_ _b\"></span>locat<span class=\"_ _1\"></span>if <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>inclus <span class=\"_ _b\"></span>dans <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span><span class=\"ff7\">Rembourse<span class=\"_ _1\"></span>ment<span class=\"_ _245\"> </span></span>des <span class=\"_ _16\"></span>dettes <span class=\"_ _4\"></span>locatives <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>urs <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>l\u2019exercice<span class=\"ff4\">) <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>pa<span class=\"_ _1\"></span>iement <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>l\u2019int\u00e9r\u00eat <span class=\"_ _4\"></span>(inclus <span class=\"_ _16\"></span>dans <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span></span>In<span class=\"_ _1\"></span>t\u00e9r\u00eats <span class=\"_ _16\"></span>f<span class=\"_ _1\"></span>inanciers<span class=\"_ _245\"> </span>vers\u00e9s au titre des dettes <span class=\"_ _1\"></span>locatives<span class=\"_ _1\"></span><span class=\"ff4\">)<span class=\"_ _245\"> </span></span>Exemptions<span class=\"_ _245\"> </span>Le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>pris <span class=\"_ _b\"></span>l\u2019option <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>retraiter <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>contrats<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>locati<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ur\u00e9e <span class=\"_ _1\"></span>inf\u00e9r<span class=\"_ _1\"></span>ieure <span class=\"_ _1\"></span>ou <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>gale <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>1 <span class=\"_ _1\"></span>an<span class=\"_ _245\"> </span>ou port<span class=\"_ _1\"></span>ant sur <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>faible <span class=\"_ _1\"></span>vale<span class=\"_ _1\"></span>ur (<span class=\"_ _1\"></span>i.e., va<span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>inf\u00e9rieure <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>000 <span class=\"_ _1\"></span>dollars). <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>roupe co<span class=\"_ _1\"></span>mptabilise <span class=\"_ _1\"></span>les<span class=\"_ _245\"> </span>loyers acquitt\u00e9s <span class=\"_ _0\"></span>dans le <span class=\"_ _0\"></span>cadre de <span class=\"_ _0\"></span>ces contrats en<span class=\"_ _0\"></span> charges, sur un<span class=\"_ _0\"></span>e base <span class=\"_ _0\"></span>lin\u00e9aire pendant la <span class=\"_ _0\"></span>dur\u00e9e du <span class=\"_ _0\"></span>contrat.<span class=\"_ _245\"> </span>Par <span class=\"_ _4\"></span>ailleurs, <span class=\"_ _16\"></span>p<span class=\"_ _1\"></span>our <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span>ba<span class=\"_ _1\"></span>ux <span class=\"_ _4\"> </span>relatifs <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>location <span class=\"_ _4\"> </span>d\u2019espaces <span class=\"_ _4\"> </span>au <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ein <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>datacenters, <span class=\"_ _4\"> </span>le <span class=\"_ _16\"></span>Group<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>a <span class=\"_ _16\"></span>app<span class=\"_ _1\"></span>liqu\u00e9<span class=\"_ _245\"> </span>l\u2019option <span class=\"_ _3\"> </span>consista<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _11\"> </span>ne <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>as <span class=\"_ _11\"> </span>s\u00e9parer <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>comp<span class=\"_ _1\"></span>osante <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _11\"> </span>\u00ab<span class=\"ff1\"> </span>\u00e9lectricit\u00e9<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00bb <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>charge <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>location, <span class=\"_ _11\"> </span>la<span class=\"_ _245\"> </span>composante ne pouvan<span class=\"_ _1\"></span>t pas toujours \u00eatre <span class=\"_ _1\"></span>d\u00e9ter<span class=\"_ _1\"></span>min\u00e9e de fa\u00e7on exp<span class=\"_ _1\"></span>licite.<span class=\"_ _245\"> </span>T<span class=\"_ _2\"></span>ypologie des <span class=\"_ _1\"></span>contrats de location<span class=\"_ _245\"> </span>Le Groupe a identifi\u00e9 d<span class=\"_ _1\"></span>eux principales<span class=\"_ _1\"></span> cat\u00e9gories d\u2019act<span class=\"_ _1\"></span>ifs<span class=\"_ _1\"></span><span class=\"ff1\"> </span>faisant l\u2019objet de c<span class=\"_ _1\"></span>ontrats de l<span class=\"_ _1\"></span>ocations<span class=\"_ _1\"></span><span class=\"ff1\"> </span><span class=\"ls5\">: </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les baux de bureaux<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _14\"> </span>ba<span class=\"_ _1\"></span>ux <span class=\"_ _15\"> </span>relatifs <span class=\"_ _15\"> </span>\u00e0 <span class=\"_ _14\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _14\"> </span>l<span class=\"_ _1\"></span>ocation <span class=\"_ _15\"> </span>d\u2019espace <span class=\"_ _15\"> </span>d\u2019h\u00e9b<span class=\"_ _1\"></span>ergement <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>baies <span class=\"_ _15\"> </span>informat<span class=\"_ _1\"></span>iques <span class=\"_ _15\"> </span>au <span class=\"_ _15\"> </span>sein <span class=\"_ _14\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span></span></span>datacenters.<span class=\"_ _245\"> </span>Dur\u00e9e des contrats de<span class=\"_ _1\"></span> location<span class=\"_ _245\"> </span>Le <span class=\"_ _0\"></span>jugement <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>estimations <span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>n\u00e9cessaires pour <span class=\"_ _2\"></span>d\u00e9ter<span class=\"_ _1\"></span>miner <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>contrats <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>location <span class=\"_ _0\"></span>compte<span class=\"_ _245\"> </span>tenu <span class=\"_ _f\"> </span>des <span class=\"_ _11\"> </span>o<span class=\"_ _1\"></span>ptions  de <span class=\"_ _11\"> </span>r\u00e9siliation <span class=\"_ _f\"> </span>ou <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>renouvellement  pr\u00e9vues <span class=\"_ _11\"> </span>da<span class=\"_ _1\"></span>ns <span class=\"_ _f\"> </span>le <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>adre <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>cert<span class=\"_ _1\"></span>ains <span class=\"_ _f\"> </span>contrats.  En<span class=\"_ _245\"> </span>particulier<span class=\"_ _0\"></span>, <span class=\"_ _4\"> </span>pour <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>baux <span class=\"_ _4\"> </span>immo<span class=\"_ _1\"></span>biliers, <span class=\"_ _4\"> </span>l\u2019appr\u00e9c<span class=\"_ _b\"></span>iation <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>\u00e9t\u00e9 <span class=\"_ _4\"> </span>r\u00e9alis\u00e9e <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>localisat<span class=\"_ _1\"></span>ion <span class=\"_ _4\"> </span>du <span class=\"_ _3\"> </span>bien<span class=\"_ _245\"> </span>(France <span class=\"_ _11\"> </span>ou <span class=\"_ _11\"> </span>\u00e9tranger) <span class=\"_ _11\"> </span>et <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>son <span class=\"_ _3\"> </span>carac<span class=\"_ _1\"></span>t\u00e8re <span class=\"_ _11\"> </span>strat\u00e9gique <span class=\"_ _11\"> </span>ou <span class=\"_ _11\"> </span>non, <span class=\"_ _11\"> </span>ainsi <span class=\"_ _11\"> </span>que <span class=\"_ _11\"> </span>du <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>aract\u00e8re <span class=\"_ _11\"> </span>r\u00e9cent <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>baux<span class=\"_ _245\"> </span>principaux <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>lus <span class=\"_ _0\"></span>par le <span class=\"_ _0\"></span>Groupe. <span class=\"_ _0\"></span>En France, <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>eux prin<span class=\"_ _0\"></span>cipaux baux <span class=\"_ _0\"></span>immobil<span class=\"_ _1\"></span>iers du<span class=\"_ _0\"></span> Groupe <span class=\"_ _0\"></span>son<span class=\"_ _b\"></span>t de<span class=\"_ _0\"></span>s baux<span class=\"_ _245\"> </span>commerciaux dits \u00ab 3 6 9 \u00bb <span class=\"_ _1\"></span>; en g\u00e9n\u00e9ral une dur\u00e9e t<span class=\"_ _1\"></span>otale de 9 ans a \u00e9t\u00e9 rete<span class=\"_ _1\"></span>nue et tient compt<span class=\"_ _1\"></span>e de l\u2019analyse<span class=\"_ _245\"> </span><div class=\"c w20 h25f gs1ad\"><div class=\"t m0 xe hb y396 ff4 fs0 fc0 sc0 ls0 ws0\">du <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>en <span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>mes <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>\u00e9nalit\u00e9s <span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>incitations<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>\u00e9con<span class=\"_ _1\"></span>omiques, <span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>ls <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>investissements <span class=\"_ _16\"></span>connexes, <span class=\"_ _b\"></span>ou<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y1752 ff4 fs0 fc0 sc0 ls0 ws0\">frais <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>d\u00e9m\u00e9nag<span class=\"_ _1\"></span>ement, <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>u <span class=\"_ _4\"> </span>encore <span class=\"_ _3\"> </span>les <span class=\"_ _3\"> </span>p\u00e9nalit\u00e9s <span class=\"_ _3\"> </span>contr<span class=\"_ _1\"></span>actuelles <span class=\"_ _4\"> </span>pr\u00e9v<span class=\"_ _1\"></span>ues <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>ux <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ontrats. <span class=\"_ _4\"> </span>En <span class=\"_ _3\"> </span>particu<span class=\"_ _1\"></span>lier<span class=\"_ _0\"></span>, <span class=\"_ _4\"> </span>les<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y1753 ff4 fs0 fc0 sc0 ls0 ws0\">agencements <span class=\"_ _1\"></span>non <span class=\"_ _b\"></span>amov<span class=\"_ _1\"></span>ibles <span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>sign<span class=\"_ _1\"></span>ificati<span class=\"_ _1\"></span>fs <span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>ont <span class=\"_ _1\"></span>une <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>vie <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>imilaire <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>dur\u00e9e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9siduelle<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y1754 ff4 fs0 fc0 sc0 ls0 ws0\">des baux.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb y1755 ff4 fs0 fc0 sc0 ls0 ws0\">Les <span class=\"_ _16\"></span>autres <span class=\"_ _16\"></span>principaux <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>ont <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>dur\u00e9es <span class=\"_ _16\"></span>g\u00e9n\u00e9ralement <span class=\"_ _16\"></span>comme <span class=\"_ _16\"></span>suit, <span class=\"_ _16\"></span>d\u00e9termin\u00e9es <span class=\"_ _16\"></span>conform\u00e9m<span class=\"_ _1\"></span>ent <span class=\"_ _16\"></span>aux<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y1756 ff4 fs0 fc0 sc0 ls0 ws0\">principes \u00e9voqu\u00e9s ci-<span class=\"_ _1\"></span>avant :<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x1e h2 y100f ff8 fs0 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Bureaux : entre 1 et 9<span class=\"_ _1\"></span> ans<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"ff1\"> </span></span></span></div><div class=\"t m0 x1e h2 y167f ff8 fs0 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Datacenters (dur\u00e9es en fonction des pays et du caract\u00e8re strat\u00e9gique de l\u2019emplacement) : entre 3 et<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span></div><div class=\"t m0 xd2 h2 y828 ff4 fs0 fc0 sc0 ls0 ws0\">5 ans.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb yde ff4 fs0 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span> chaque cl\u00f4ture, le<span class=\"_ _1\"></span> Groupe r\u00e9\u00e9valu<span class=\"_ _1\"></span>e la dur\u00e9e d<span class=\"_ _1\"></span>u contrat en<span class=\"_ _1\"></span> cas d\u2019\u00e9v\u00e9nem<span class=\"_ _1\"></span>ent significatif o<span class=\"_ _1\"></span>u de chang<span class=\"_ _1\"></span>ement<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb yd9 ff4 fs0 fc0 sc0 ls0 ws0\">de circ<span class=\"_ _1\"></span>onstances <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>sera<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>de n<span class=\"_ _1\"></span>ature <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>affecter <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>capacit\u00e9 <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>exercer <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>u no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>l\u2019option <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>renouve<span class=\"_ _1\"></span>llement <span class=\"_ _1\"></span>ou<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 xe h2 yd6 ff4 fs0 fc0 sc0 ls0 ws0\">de r\u00e9siliation.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gs1ae\"><div class=\"t m0 x2 hb yd64 ff4 fs0 fc0 sc0 ls0 ws0\">Les <span class=\"_ _1\"></span>valeurs <span class=\"_ _b\"></span>comptables <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>droits <span class=\"_ _1\"></span>d\u2019utilisation <span class=\"_ _b\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9s <span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>mouvem<span class=\"_ _1\"></span>ents <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>p\u00e9r<span class=\"_ _1\"></span>iode <span class=\"_ _1\"></span>sont <span class=\"_ _b\"></span>pr\u00e9sent\u00e9s </div><div class=\"t m0 x2 h2 y13ce ff4 fs0 fc0 sc0 ls0 ws0\">dans les tableaux suiva<span class=\"_ _1\"></span>nts :<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x2 ha yb88 ff2 fs0 fc0 sc0 ls0 ws0\">18.1 V<span class=\"_ _0\"></span>aleurs brutes des d<span class=\"_ _1\"></span>roits d\u2019utilisatio<span class=\"_ _1\"></span>n<span class=\"ff3\"> </span></div></div><div class=\"gs1af\"><table class=\"s w3c8 h37e\" id=\"_4708a17d-5262-41a6-bcc2-7b8b67e467b1\"><tr><td class=\"c x252 y1d59 w1ca h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x341 y1d59 w1cb h23a\"><div class=\"t m0 x144 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Bureaux </div></td><td class=\"c x342 y1d59 w1cc h23a\"><div class=\"t m0 x70 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Datacenters </div></td><td class=\"c x343 y1d59 w15d h23a\"><div class=\"t m0 x17b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td class=\"c x252 y1d5a w1ca h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Valeurs brutes </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d5b w1ca h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1686 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x341 y1d5b w1cb h23a\"><div class=\"t m0 x17d h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">19 533 </div></td><td class=\"c x342 y1d5b w1cc h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">2 505 </div></td><td class=\"c x343 y1d5b w15d h23a\"><div class=\"t m0 x180 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">22 038 </div></td></tr><tr><td class=\"c x252 y1d5c w1ca h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Nouveaux contrats </div></td><td class=\"c x341 y1d5c w1cb h23a\"><div class=\"t m0 x186 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">3 520 </div></td><td class=\"c x342 y1d5c w1cc h23a\"><div class=\"t m0 x9c h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">1 091 </div></td><td class=\"c x343 y1d5c w15d h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">4 610 </div></td></tr><tr><td class=\"c x252 y1d5d w1ca h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Indexation des loyer<span class=\"_ _0\"></span>s </div></td><td class=\"c x341 y1d5d w1cb h23a\"><div class=\"t m0 x187 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">500 </div></td><td class=\"c x342 y1d5d w1cc h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">613 </div></td><td class=\"c x343 y1d5d w15d h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1 113 </div></td></tr><tr><td class=\"c x252 y1d5e w1ca h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Fin ou r\u00e9siliation de <span class=\"_ _0\"></span>contrats </div></td><td class=\"c x341 y1d5e w1cb h23c\"><div class=\"t m0 x5b h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">(1 808) </div></td><td class=\"c x342 y1d5e w1cc h23c\"><div class=\"t m0 x10b h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x343 y1d5e w15d h23c\"><div class=\"t m0 xaf h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">(1 808) </div></td></tr><tr><td class=\"c x252 y1d5f w1ca h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x341 y1d5f w1cb h23a\"><div class=\"t m0 x187 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">304 </div></td><td class=\"c x342 y1d5f w1cc h23a\"><div class=\"t m0 x94 h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x343 y1d5f w15d h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">324 </div></td></tr><tr><td class=\"c x252 y1d60 w1ca h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x341 y1d60 w1cb h23a\"><div class=\"t m0 x17d h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">22 048 </div></td><td class=\"c x342 y1d60 w1cc h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">4 229 </div></td><td class=\"c x343 y1d60 w15d h23a\"><div class=\"t m0 x180 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">26 277 </div></td></tr><tr><td class=\"c x252 y1d61 w1ca h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Nouveaux contrats </div></td><td class=\"c x341 y1d61 w1cb h23a\"><div class=\"t m0 x186 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">4 465 </div></td><td class=\"c x342 y1d61 w1cc h23a\"><div class=\"t m0 x6 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">526 </div></td><td class=\"c x343 y1d61 w15d h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">4 991 </div></td></tr><tr><td class=\"c x252 y1d62 w1ca h23d\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Indexation des loyer<span class=\"_ _0\"></span>s </div></td><td class=\"c x341 y1d62 w1cb h23d\"><div class=\"t m0 x187 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">288 </div></td><td class=\"c x342 y1d62 w1cc h23d\"><div class=\"t m0 xc h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(5) </div></td><td class=\"c x343 y1d62 w15d h23d\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">283 </div></td></tr><tr><td class=\"c x252 y1d63 w1ca h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Fin ou r\u00e9siliation de co<span class=\"_ _0\"></span>ntrats </div></td><td class=\"c x341 y1d63 w1cb h23a\"><div class=\"t m0 xd9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(476) </div></td><td class=\"c x342 y1d63 w1cc h23a\"><div class=\"t m0 xbf h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(497) </div></td><td class=\"c x343 y1d63 w15d h23a\"><div class=\"t m0 x17b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(973) </div></td></tr><tr><td class=\"c x252 y1d64 w1ca h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x341 y1d64 w1cb h23a\"><div class=\"t m0 xd9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(775) </div></td><td class=\"c x342 y1d64 w1cc h23a\"><div class=\"t m0 xde h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(60) </div></td><td class=\"c x343 y1d64 w15d h23a\"><div class=\"t m0 x17b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(835) </div></td></tr><tr><td class=\"c x252 y1d65 w1ca h23c\"><div class=\"t m0 x75 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x341 y1d65 w1cb h23c\"><div class=\"t m0 x17d h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">25 550 </div></td><td class=\"c x342 y1d65 w1cc h23c\"><div class=\"t m0 x9c h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">4 192 </div></td><td class=\"c x343 y1d65 w15d h23c\"><div class=\"t m0 x180 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">29 742 </div></td></tr></table></div><div class=\"c w2 h0 gs1ae\"><div class=\"t m0 x2 h2 y5e1 ff4 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff1\"> </span></div><div class=\"t m0 x2 ha y3f0 ff2 fs0 fc0 sc0 ls0 ws0\">18.2 <span class=\"_ _0\"></span>Amortissement<span class=\"_ _1\"></span>s des droit<span class=\"_ _1\"></span>s d\u2019utilisation<span class=\"_ _1\"></span><span class=\"ff3\"> </span></div></div><div class=\"gs1b0\"><table class=\"s w3c8 h37f\" id=\"_2a1f5136-bd35-4445-819f-3b3686afeb04\"><tr><td class=\"c x252 y1d66 w1cd h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x344 y1d66 w1ce h23a\"><div class=\"t m0 x144 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Bureaux </div></td><td class=\"c x2e0 y1d66 w1cf h23a\"><div class=\"t m0 x70 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Datacenters </div></td><td class=\"c x343 y1d66 w15d h23a\"><div class=\"t m0 x17b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td class=\"c x252 y1d67 w1cd h23c\"><div class=\"t m0 x75 h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">Amortissements </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d68 w1cd h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y1686 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x344 y1d68 w1ce h23a\"><div class=\"t m0 x5b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(7 400) </div></td><td class=\"c x2e0 y1d68 w1cf h23a\"><div class=\"t m0 xbf h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(944) </div></td><td class=\"c x343 y1d68 w15d h23a\"><div class=\"t m0 xaf h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(8 344) </div></td></tr><tr><td class=\"c x252 y1d69 w1cd h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortis<span class=\"_ _0\"></span>sements </div></td><td class=\"c x344 y1d69 w1ce h23a\"><div class=\"t m0 x5b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(3 032) </div></td><td class=\"c x2e0 y1d69 w1cf h23a\"><div class=\"t m0 xbf h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(697) </div></td><td class=\"c x343 y1d69 w15d h23a\"><div class=\"t m0 xaf h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(3 729) </div></td></tr><tr><td class=\"c x252 y1d6a w1cd h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Fin ou r\u00e9siliation de <span class=\"_ _0\"></span>contrats </div></td><td class=\"c x344 y1d6a w1ce h23a\"><div class=\"t m0 x186 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">1 808 </div></td><td class=\"c x2e0 y1d6a w1cf h23a\"><div class=\"t m0 x10b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x343 y1d6a w15d h23a\"><div class=\"t m0 xbe h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">1 808 </div></td></tr><tr><td class=\"c x252 y1d6b w1cd h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x344 y1d6b w1ce h23a\"><div class=\"t m0 xd9 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(118) </div></td><td class=\"c x2e0 y1d6b w1cf h23a\"><div class=\"t m0 xc h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(3) </div></td><td class=\"c x343 y1d6b w15d h23a\"><div class=\"t m0 x17b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(121) </div></td></tr><tr><td class=\"c x252 y1d6c w1cd h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x344 y1d6c w1ce h23a\"><div class=\"t m0 x5b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(8 743) </div></td><td class=\"c x2e0 y1d6c w1cf h23a\"><div class=\"t m0 x17b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(1 644) </div></td><td class=\"c x343 y1d6c w15d h23a\"><div class=\"t m0 x133 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(10 387) </div></td></tr><tr><td class=\"c x252 y1d6d w1cd h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations aux amortissem<span class=\"_ _0\"></span>ents </div></td><td class=\"c x344 y1d6d w1ce h23a\"><div class=\"t m0 x5b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(3 173) </div></td><td class=\"c x2e0 y1d6d w1cf h23a\"><div class=\"t m0 x17b h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">(1 043) </div></td><td class=\"c x343 y1d6d w15d h23a\"><div class=\"t m0 xaf h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(4 216) </div></td></tr><tr><td class=\"c x252 y1d6e w1cd h23c\"><div class=\"t m0 x75 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">Fin ou r\u00e9siliation de <span class=\"_ _0\"></span>contrats </div></td><td class=\"c x344 y1d6e w1ce h23c\"><div class=\"t m0 x187 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">476 </div></td><td class=\"c x2e0 y1d6e w1cf h23c\"><div class=\"t m0 x6 h228 y109e ff1 fs2a fc0 sc0 ls0 ws0\">460 </div></td><td class=\"c x343 y1d6e w15d h23c\"><div class=\"t m0 x9c h227 y109e ff3 fs2a fc1 sc0 ls0 ws0\">936 </div></td></tr><tr><td class=\"c x252 y1d6f w1cd h23a\"><div class=\"t m0 x75 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x344 y1d6f w1ce h23a\"><div class=\"t m0 x187 h228 y1073 ff1 fs2a fc0 sc0 ls0 ws0\">293 </div></td><td class=\"c x2e0 y1d6f w1cf h23a\"><div class=\"t m0 x94 h228 y1073 ff1 fs2a fc0 sc0 ls5f ws0\">16<span class=\"ls0\"> </span></div></td><td class=\"c x343 y1d6f w15d h23a\"><div class=\"t m0 x9c h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">310 </div></td></tr><tr><td class=\"c x252 y1d70 w1cd h23a\"><div class=\"t m0 x75 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x344 y1d70 w1ce h23a\"><div class=\"t m0 x94 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(11 147) </div></td><td class=\"c x2e0 y1d70 w1cf h23a\"><div class=\"t m0 x17b h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(2 211) </div></td><td class=\"c x343 y1d70 w15d h23a\"><div class=\"t m0 x133 h227 y1073 ff3 fs2a fc1 sc0 ls0 ws0\">(13 358) </div></td></tr></table></div>18.3 V<span class=\"_ _0\"></span>aleurs nettes des d<span class=\"_ _1\"></span>roits d\u2019utilisation<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3cc h384\" id=\"_e8c3480c-4802-4e5e-ba19-ea551c0375a9\"><tr><td class=\"c x252 y1d8b w1cd h1cc\"><div class=\"t m0 x75 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x344 y1d8b w1d0 h1cc\"><div class=\"t m0 x94 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">Bureaux </div></td><td class=\"c x2e2 y1d8b w1b4 h1cc\"><div class=\"t m0 x74 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">Datacente<span class=\"_ _0\"></span>rs </div></td><td class=\"c x34c y1d8b w15d h1cc\"><div class=\"t m0 x23 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td class=\"c x252 y1d8c w1cd h261\"><div class=\"t m0 x75 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">Valeurs nettes </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d8d w1cd h1cc\"><div class=\"t m0 x75 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h211 y1066 ff3 fs9 fc1 sc0 ls18 ws0\">er</div><div class=\"t m0 xb6 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x344 y1d8d w1d0 h1cc\"><div class=\"t m0 x10b hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">12 133 </div></td><td class=\"c x2e2 y1d8d w1b4 h1cc\"><div class=\"t m0 xbf hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">1 561 </div></td><td class=\"c x34c y1d8d w15d h1cc\"><div class=\"t m0 xba hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">13 694 </div></td></tr><tr><td class=\"c x252 y1d8e w1cd h261\"><div class=\"t m0 x75 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>4 </div></td><td class=\"c x344 y1d8e w1d0 h261\"><div class=\"t m0 x10b hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">13 306 </div></td><td class=\"c x2e2 y1d8e w1b4 h261\"><div class=\"t m0 xbf hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">2 584 </div></td><td class=\"c x34c y1d8e w15d h261\"><div class=\"t m0 xba hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">15 890 </div></td></tr><tr><td class=\"c x252 y1d8f w1cd h1cc\"><div class=\"t m0 x75 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>5 </div></td><td class=\"c x344 y1d8f w1d0 h1cc\"><div class=\"t m0 x10b hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">14 403 </div></td><td class=\"c x2e2 y1d8f w1b4 h1cc\"><div class=\"t m0 xbf hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">1 981 </div></td><td class=\"c x34c y1d8f w15d h1cc\"><div class=\"t m0 xba hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">16 384 </div></td></tr></table>18.4 V<span class=\"_ _0\"></span>ariation des dettes l<span class=\"_ _1\"></span>ocatives<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3cb h383\" id=\"_d1def96e-c261-4f45-88fe-211710c00ede\"><tr><td class=\"c x252 y1d7a w1d1 h1cc\"><div class=\"t m0 x75 hbd y1763 ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x34a y1d7a w1d2 h1cc\"><div class=\"t m0 x144 hbd y1763 ff3 fsa fc1 sc0 ls0 ws0\">Bureaux </div></td><td class=\"c x2e2 y1d7a w1d3 h1cc\"><div class=\"t m0 x1c hbd y1763 ff3 fsa fc1 sc0 ls0 ws0\">Datacente<span class=\"_ _0\"></span>rs </div></td><td class=\"c x34b y1d7a w15d h1cc\"><div class=\"t m0 x23 hbd y1763 ff3 fsa fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td class=\"c x252 y1d7b w1d1 h1cc\"><div class=\"t m0 x75 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">Dettes locatives<span class=\"_ _0\"></span> au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x59 h211 y1066 ff3 fs9 fc1 sc0 ls18 ws0\">er</div><div class=\"t m0 xf1 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\"> janvier 2<span class=\"_ _0\"></span>024 </div></td><td class=\"c x34a y1d7b w1d2 h1cc\"><div class=\"t m0 x17d hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">13 317 </div></td><td class=\"c x2e2 y1d7b w1d3 h1cc\"><div class=\"t m0 x9c hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">1 601 </div></td><td class=\"c x34b y1d7b w15d h1cc\"><div class=\"t m0 xba hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">14 918 </div></td></tr><tr><td class=\"c x252 y1d7c w1d1 h261\"><div class=\"t m0 x75 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">Nouveaux contrat<span class=\"_ _0\"></span>s </div></td><td class=\"c x34a y1d7c w1d2 h261\"><div class=\"t m0 x59 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">3 520 </div></td><td class=\"c x2e2 y1d7c w1d3 h261\"><div class=\"t m0 x9c h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">1 091 </div></td><td class=\"c x34b y1d7c w15d h261\"><div class=\"t m0 x17b hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">4 610 </div></td></tr><tr><td class=\"c x252 y1d7d w1d1 h1cd\"><div class=\"t m0 x75 h21 y1764 ff1 fsa fc0 sc0 ls0 ws0\">Indexation des lo<span class=\"_ _0\"></span>yers </div></td><td class=\"c x34a y1d7d w1d2 h1cd\"><div class=\"t m0 xd h21 y1764 ff1 fsa fc0 sc0 ls13 ws0\">500<span class=\"ls0\"> </span></div></td><td class=\"c x2e2 y1d7d w1d3 h1cd\"><div class=\"t m0 x6 h21 y1764 ff1 fsa fc0 sc0 ls13 ws0\">613<span class=\"ls0\"> </span></div></td><td class=\"c x34b y1d7d w15d h1cd\"><div class=\"t m0 x17b hbd y1764 ff3 fsa fc1 sc0 ls0 ws0\">1 113 </div></td></tr><tr><td class=\"c x252 y1d7e w1d1 h1cc\"><div class=\"t m0 x75 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">Charges d'int\u00e9r\u00eat<span class=\"_ _0\"></span>s </div></td><td class=\"c x34a y1d7e w1d2 h1cc\"><div class=\"t m0 xd h21 y109d ff1 fsa fc0 sc0 ls13 ws0\">284<span class=\"ls0\"> </span></div></td><td class=\"c x2e2 y1d7e w1d3 h1cc\"><div class=\"t m0 x94 h21 y109d ff1 fsa fc0 sc0 ls13 ws0\">33<span class=\"ls0\"> </span></div></td><td class=\"c x34b y1d7e w15d h1cc\"><div class=\"t m0 xbf hbd y109d ff3 fsa fc1 sc0 ls13 ws0\">318<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d7f w1d1 h261\"><div class=\"t m0 x75 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">Int\u00e9r\u00eats financier<span class=\"_ _0\"></span>s vers\u00e9s au titre d<span class=\"_ _0\"></span>es dettes locative<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span> </div></td><td class=\"c x34a y1d7f w1d2 h261\"><div class=\"t m0 x186 h21 y109d ff1 fsa fc0 sc0 ls3c ws0\">(284)<span class=\"ls0\"> </span></div></td><td class=\"c x2e2 y1d7f w1d3 h261\"><div class=\"t m0 xde h21 y109d ff1 fsa fc0 sc0 ls3c ws0\">(33)<span class=\"ls0\"> </span></div></td><td class=\"c x34b y1d7f w15d h261\"><div class=\"t m0 x98 hbd y109d ff3 fsa fc1 sc0 ls3c ws0\">(318)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d80 w1d1 h1cc\"><div class=\"t m0 x75 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">Remboursement<span class=\"_ _0\"></span> des dettes locati<span class=\"_ _0\"></span>ves  </div></td><td class=\"c x34a y1d80 w1d2 h1cc\"><div class=\"t m0 x5b h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">(3 196) </div></td><td class=\"c x2e2 y1d80 w1d3 h1cc\"><div class=\"t m0 xbf h21 y109d ff1 fsa fc0 sc0 ls3c ws0\">(675)<span class=\"ls0\"> </span></div></td><td class=\"c x34b y1d80 w15d h1cc\"><div class=\"t m0 xe7 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">(3 871) </div></td></tr><tr><td class=\"c x252 y1d81 w1d1 h1cc\"><div class=\"t m0 x75 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">Ecarts de conver<span class=\"_ _0\"></span>sion </div></td><td class=\"c x34a y1d81 w1d2 h1cc\"><div class=\"t m0 xd h21 y109d ff1 fsa fc0 sc0 ls13 ws0\">186<span class=\"ls0\"> </span></div></td><td class=\"c x2e2 y1d81 w1d3 h1cc\"><div class=\"t m0 x94 h21 y109d ff1 fsa fc0 sc0 ls13 ws0\">17<span class=\"ls0\"> </span></div></td><td class=\"c x34b y1d81 w15d h1cc\"><div class=\"t m0 xbf hbd y109d ff3 fsa fc1 sc0 ls13 ws0\">203<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d82 w1d1 h261\"><div class=\"t m0 x75 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">Dettes locative<span class=\"_ _0\"></span>s au 31 d\u00e9cembr<span class=\"_ _0\"></span>e 2024 </div></td><td class=\"c x34a y1d82 w1d2 h261\"><div class=\"t m0 x17d hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">14 326 </div></td><td class=\"c x2e2 y1d82 w1d3 h261\"><div class=\"t m0 x9c hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">2 646 </div></td><td class=\"c x34b y1d82 w15d h261\"><div class=\"t m0 xba hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">16 971 </div></td></tr><tr><td class=\"c x252 y1d83 w1d1 h1cc\"><div class=\"t m0 x75 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">Nouveaux contrat<span class=\"_ _0\"></span>s </div></td><td class=\"c x34a y1d83 w1d2 h1cc\"><div class=\"t m0 x59 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">4 465 </div></td><td class=\"c x2e2 y1d83 w1d3 h1cc\"><div class=\"t m0 x6 h21 y109d ff1 fsa fc0 sc0 ls13 ws0\">526<span class=\"ls0\"> </span></div></td><td class=\"c x34b y1d83 w15d h1cc\"><div class=\"t m0 x17b hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">4 <span class=\"ls13\">991</span> </div></td></tr><tr><td class=\"c x252 y1d84 w1d1 h261\"><div class=\"t m0 x75 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">Indexation des lo<span class=\"_ _0\"></span>yers </div></td><td class=\"c x34a y1d84 w1d2 h261\"><div class=\"t m0 xd h21 y109d ff1 fsa fc0 sc0 ls13 ws0\">288<span class=\"ls0\"> </span></div></td><td class=\"c x2e2 y1d84 w1d3 h261\"><div class=\"t m0 xc h21 y109d ff1 fsa fc0 sc0 ls3c ws0\">(5)<span class=\"ls0\"> </span></div></td><td class=\"c x34b y1d84 w15d h261\"><div class=\"t m0 xbf hbd y109d ff3 fsa fc1 sc0 ls13 ws0\">283<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d85 w1d1 h1cc\"><div class=\"t m0 x75 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">Charges d'int\u00e9r\u00eat<span class=\"_ _0\"></span>s </div></td><td class=\"c x34a y1d85 w1d2 h1cc\"><div class=\"t m0 xd h21 y109d ff1 fsa fc0 sc0 ls13 ws0\">391<span class=\"ls0\"> </span></div></td><td class=\"c x2e2 y1d85 w1d3 h1cc\"><div class=\"t m0 x94 h21 y109d ff1 fsa fc0 sc0 ls13 ws0\">53<span class=\"ls0\"> </span></div></td><td class=\"c x34b y1d85 w15d h1cc\"><div class=\"t m0 xbf hbd y109d ff3 fsa fc1 sc0 ls13 ws0\">444<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d86 w1d1 h1cc\"><div class=\"t m0 x75 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">Int\u00e9r\u00eats financier<span class=\"_ _0\"></span>s vers\u00e9s au titre d<span class=\"_ _0\"></span>es dettes locative<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span> </div></td><td class=\"c x34a y1d86 w1d2 h1cc\"><div class=\"t m0 x186 h21 y109d ff1 fsa fc0 sc0 ls3c ws0\">(391)<span class=\"ls0\"> </span></div></td><td class=\"c x2e2 y1d86 w1d3 h1cc\"><div class=\"t m0 xde h21 y109d ff1 fsa fc0 sc0 ls3c ws0\">(53)<span class=\"ls0\"> </span></div></td><td class=\"c x34b y1d86 w15d h1cc\"><div class=\"t m0 x98 hbd y109d ff3 fsa fc1 sc0 ls3c ws0\">(444)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d87 w1d1 h261\"><div class=\"t m0 x75 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">Remboursement<span class=\"_ _0\"></span> des dettes locati<span class=\"_ _0\"></span>ves  </div></td><td class=\"c x34a y1d87 w1d2 h261\"><div class=\"t m0 x5b h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">(3 087) </div></td><td class=\"c x2e2 y1d87 w1d3 h261\"><div class=\"t m0 x17b h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">(1 007) </div></td><td class=\"c x34b y1d87 w15d h261\"><div class=\"t m0 xe7 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">(4 093) </div></td></tr><tr><td class=\"c x252 y1d88 w1d1 h1cc\"><div class=\"t m0 x75 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">R\u00e9siliations de <span class=\"_ _0\"></span>contrat </div></td><td class=\"c x34a y1d88 w1d2 h1cc\"><div class=\"t m0 x12a h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2e2 y1d88 w1d3 h1cc\"><div class=\"t m0 xde h21 y109d ff1 fsa fc0 sc0 ls3c ws0\">(40)<span class=\"ls0\"> </span></div></td><td class=\"c x34b y1d88 w15d h1cc\"><div class=\"t m0 x9c hbd y109d ff3 fsa fc1 sc0 ls3c ws0\">(40)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d89 w1d1 h1cc\"><div class=\"t m0 x75 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">Ecarts de conver<span class=\"_ _0\"></span>sion </div></td><td class=\"c x34a y1d89 w1d2 h1cc\"><div class=\"t m0 x186 h21 y109d ff1 fsa fc0 sc0 ls3c ws0\">(515)<span class=\"ls0\"> </span></div></td><td class=\"c x2e2 y1d89 w1d3 h1cc\"><div class=\"t m0 xde h21 y109d ff1 fsa fc0 sc0 ls3c ws0\">(43)<span class=\"ls0\"> </span></div></td><td class=\"c x34b y1d89 w15d h1cc\"><div class=\"t m0 x98 hbd y109d ff3 fsa fc1 sc0 ls3c ws0\">(558)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d8a w1d1 h262\"><div class=\"t m0 x75 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">Dettes locative<span class=\"_ _0\"></span>s au 31 d\u00e9cembr<span class=\"_ _0\"></span>e 2025 </div></td><td class=\"c x34a y1d8a w1d2 h262\"><div class=\"t m0 x17d hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">15 477 </div></td><td class=\"c x2e2 y1d8a w1d3 h262\"><div class=\"t m0 x9c hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">2 076 </div></td><td class=\"c x34b y1d8a w15d h262\"><div class=\"t m0 xba hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">17 553 </div></td></tr></table>18.5 Ech\u00e9ance des d<span class=\"_ _1\"></span>ettes locativ<span class=\"_ _1\"></span>es<span class=\"ff3\"> </span>Le tableau suivant d\u00e9t<span class=\"_ _1\"></span>aille les \u00e9ch\u00e9ances de re<span class=\"_ _1\"></span>mboursement actu<span class=\"_ _1\"></span>alis\u00e9es de dette<span class=\"_ _1\"></span>s locatives :<span class=\"_ _b\"></span><span class=\"ff1\"> </span><table class=\"s w3ca h382\" id=\"_69374ece-a605-4fd8-8c2b-5af12215fbde\"><tr><td class=\"c x252 y1d78 w1d4 h263\"><div class=\"t m0 x75 hbd y1079 ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x346 y1d78 w1d5 h263\"><div class=\"t m0 xbb hbd y1079 ff3 fsa fc1 sc0 ls13 ws0\">31 <span class=\"ls0\">d\u00e9cembre 2025</span><span class=\"ls0\"> </span></div></td><td class=\"c x347 y1d78 w6b h263\"><div class=\"t m0 x6f hbd y1079 ff3 fsa fc1 sc0 ls0 ws0\">&lt; 1 an </div></td><td class=\"c x348 y1d78 wfd h263\"><div class=\"t m0 x70 hbd y1079 ff3 fsa fc1 sc0 ls0 ws0\">1 \u00e0 5 ans </div></td><td class=\"c x349 y1d78 w1d6 h263\"><div class=\"t m0 xd2 hbd y1079 ff3 fsa fc1 sc0 ls0 ws0\">&gt; 5 ans </div></td></tr><tr><td class=\"c x252 y1d79 w1d4 h263\"><div class=\"t m0 x75 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">\u00c9ch\u00e9ances de re<span class=\"_ _0\"></span>mboursement des det<span class=\"_ _0\"></span>tes locatives </div></td><td class=\"c x346 y1d79 w1d5 h263\"><div class=\"t m0 xa1 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">17 553 </div></td><td class=\"c x347 y1d79 w6b h263\"><div class=\"t m0 x70 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">3 702 </div></td><td class=\"c x348 y1d79 wfd h263\"><div class=\"t m0 xaf h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">9 728 </div></td><td class=\"c x349 y1d79 w1d6 h263\"><div class=\"t m0 x0 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">4 124 </div></td></tr></table>18.6 Ech\u00e9ances contr<span class=\"_ _1\"></span>actuelles r\u00e9sidu<span class=\"_ _1\"></span>elles<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le tableau suivant d\u00e9t<span class=\"_ _1\"></span>aille les \u00e9ch\u00e9ances c<span class=\"_ _1\"></span>ontractuelles r<span class=\"_ _1\"></span>\u00e9siduelles, non actual<span class=\"_ _1\"></span>is\u00e9es du <span class=\"_ _b\"></span>Groupe :<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w3ca h381\" id=\"_9fb42682-39cb-4c21-9c5c-b11af265cc5b\"><tr><td class=\"c x252 y1d76 w1d4 he\"><div class=\"t m0 x75 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x346 y1d76 w1d5 he\"><div class=\"t m0 xbb hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>5 </div></td><td class=\"c x347 y1d76 w6b he\"><div class=\"t m0 x6f hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">&lt; 1 an </div></td><td class=\"c x348 y1d76 wfd he\"><div class=\"t m0 x70 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">1 \u00e0 5 ans </div></td><td class=\"c x349 y1d76 w1d6 he\"><div class=\"t m0 xd2 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">&gt; 5 ans </div></td></tr><tr><td class=\"c x252 y1d77 w1d4 h264\"><div class=\"t m0 x75 h21 y1098 ff1 fsa fc0 sc0 ls0 ws0\">\u00c9ch\u00e9ances con<span class=\"_ _0\"></span>tractuelles r\u00e9siduelles non<span class=\"_ _0\"></span> actualis\u00e9es </div></td><td class=\"c x346 y1d77 w1d5 h264\"><div class=\"t m0 xa1 h21 y1098 ff1 fsa fc0 sc0 ls0 ws0\">19 400 </div></td><td class=\"c x347 y1d77 w6b h264\"><div class=\"t m0 x70 h21 y1098 ff1 fsa fc0 sc0 ls0 ws0\">4 238 </div></td><td class=\"c x348 y1d77 wfd h264\"><div class=\"t m0 x133 h21 y1098 ff1 fsa fc0 sc0 ls0 ws0\">10 815 </div></td><td class=\"c x349 y1d77 w1d6 h264\"><div class=\"t m0 x0 h21 y1098 ff1 fsa fc0 sc0 ls0 ws0\">4 347 </div></td></tr></table>18.7 Contrats de location <span class=\"_ _1\"></span>exempt\u00e9s<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les charges de location comprennent les loyers au titre des contrats de location dont la dur\u00e9e est inf\u00e9rieure ou \u00e9gale \u00e0 12 mois et des <span class=\"_ _0\"></span>cont<span class=\"_ _1\"></span>rats dont la valeur \u00e0 neuf du <span class=\"_ _0\"></span>bien est inf\u00e9rieure \u00e0 envir<span class=\"_ _1\"></span>on 5 000 dollars am\u00e9ricains<span class=\"_ _b\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3c9 h380\" id=\"_cf951dc1-d84b-434b-afd5-60879241eff0\"><tr><td class=\"c x252 y1d71 w1d7 h261\"><div class=\"t m0 x75 hbd y109d ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x2ca y1d71 w1d0 h261\"><div class=\"t m0 x133 hbd y109d ff3 fsa fc1 sc0 ls13 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x345 y1d71 w1d8 h261\"><div class=\"t m0 x9f hbd y109d ff3 fsa fc1 sc0 ls13 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d72 w1d7 h1cc\"><div class=\"t m0 x75 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">Contrats de cour<span class=\"_ _0\"></span>te dur\u00e9e </div></td><td class=\"c x2ca y1d72 w1d0 h1cc\"><div class=\"t m0 x187 h21 y109d ff1 fsa fc0 sc0 ls13 ws0\">218<span class=\"ls0\"> </span></div></td><td class=\"c x345 y1d72 w1d8 h1cc\"><div class=\"t m0 xd9 h21 y109d ff1 fsa fc0 sc0 ls13 ws0\">154<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d73 w1d7 h261\"><div class=\"t m0 x75 h21 y109d ff1 fsa fc0 sc0 ls0 ws0\">Contrats de faib<span class=\"_ _0\"></span>le valeur </div></td><td class=\"c x2ca y1d73 w1d0 h261\"><div class=\"t m0 x14 h21 y109d ff1 fsa fc0 sc0 ls13 ws0\">86<span class=\"ls0\"> </span></div></td><td class=\"c x345 y1d73 w1d8 h261\"><div class=\"t m0 xd h21 y109d ff1 fsa fc0 sc0 ls13 ws0\">46<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d74 w1d7 h1cc\"><div class=\"t m0 x75 h21 y176d ff1 fsa fc0 sc0 ls0 ws0\">Services, taxe<span class=\"_ _0\"></span>s et assurances </div></td><td class=\"c x2ca y1d74 w1d0 h1cc\"><div class=\"t m0 x187 h21 y176d ff1 fsa fc0 sc0 ls13 ws0\">132<span class=\"ls0\"> </span></div></td><td class=\"c x345 y1d74 w1d8 h1cc\"><div class=\"t m0 xd h21 y176d ff1 fsa fc0 sc0 ls13 ws0\">95<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d75 w1d7 h1cc\"><div class=\"t m0 x75 hbd y1763 ff3 fsa fc1 sc0 ls0 ws0\">Total charges contra<span class=\"_ _0\"></span>ts de location exe<span class=\"_ _0\"></span>mpt\u00e9s </div></td><td class=\"c x2ca y1d75 w1d0 h1cc\"><div class=\"t m0 x187 hbd y1763 ff3 fsa fc1 sc0 ls13 ws0\">437<span class=\"ls0\"> </span></div></td><td class=\"c x345 y1d75 w1d8 h1cc\"><div class=\"t m0 xd9 hbd y1763 ff3 fsa fc1 sc0 ls13 ws0\">295<span class=\"ls0\"> </span></div></td></tr></table><div class=\"c w2 h0 gs1ca\"><div class=\"t m0 x2 ha y947 ff2 fs0 fc0 sc0 ls0 ws0\">24.1 D\u00e9tail des dette<span class=\"_ _1\"></span>s financi\u00e8res<span class=\"_ _1\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 x2 h2 y948 ff4 fs0 fc0 sc0 ls0 ws0\">Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25 et 31 d\u00e9ce<span class=\"_ _1\"></span>mbre 2024, l<span class=\"_ _1\"></span>\u2019\u00e9ch\u00e9ance des dettes<span class=\"_ _1\"></span> financi\u00e8res es<span class=\"_ _1\"></span>t la suivante :<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"gs1cb\"><table class=\"s w3f1 h393\" id=\"_dfe8e1ab-ee38-4e4a-86a5-f80ee5ac0cef\"><tr><td class=\"c x386 y1deb w1f1 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x387 y1deb w1f2 h27b\"><div class=\"t m0 x1b h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x388 y1deb wb3 h27b\"><div class=\"t m0 x79 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">&lt; 1 an </div></td><td class=\"c x389 y1deb wf3 h27b\"><div class=\"t m0 x154 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">1 \u00e0 5 ans </div></td><td class=\"c x38a y1deb w1f3 h27b\"><div class=\"t m0 xed h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">&gt; 5 ans </div></td></tr><tr><td class=\"c x386 y1dec w1f1 h27c\"><div class=\"t m0 x75 h228 y17a5 ff1 fs2a fc0 sc0 ls0 ws0\">Emprunts aupr\u00e8s des <span class=\"_ _0\"></span>\u00e9tablissements de cr\u00e9dit </div></td><td class=\"c x387 y1dec w1f2 h27c\"><div class=\"t m0 x84 h228 y17a5 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x388 y1dec wb3 h27c\"><div class=\"t m0 x9c h228 y17a5 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x389 y1dec wf3 h27c\"><div class=\"t m0 x9c h228 y17a5 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1dec w1f3 h27c\"><div class=\"t m0 xbf h228 y17a5 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1ded w1f1 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes locatives </div></td><td class=\"c x387 y1ded w1f2 h27b\"><div class=\"t m0 x2 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">17 553 </div></td><td class=\"c x388 y1ded wb3 h27b\"><div class=\"t m0 xb9 h228 y1239 ff1 fs2a fc0 sc0 ls5f ws0\">3 <span class=\"ls0\">702</span><span class=\"ls0\"> </span></div></td><td class=\"c x389 y1ded wf3 h27b\"><div class=\"t m0 xb9 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">9 728 </div></td><td class=\"c x38a y1ded w1f3 h27b\"><div class=\"t m0 x133 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">4 124 </div></td></tr><tr><td class=\"c x386 y1dee w1f1 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Concours bancaires cou<span class=\"_ _0\"></span>rants </div></td><td class=\"c x387 y1dee w1f2 h27b\"><div class=\"t m0 x45 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td><td class=\"c x388 y1dee wb3 h27b\"><div class=\"t m0 xe7 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td><td class=\"c x389 y1dee wf3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1dee w1f3 h27b\"><div class=\"t m0 xbf h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1def w1f1 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Int\u00e9r\u00eats courus non <span class=\"_ _0\"></span>\u00e9chus </div></td><td class=\"c x387 y1def w1f2 h27b\"><div class=\"t m0 x84 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x388 y1def wb3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x389 y1def wf3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1def w1f3 h27b\"><div class=\"t m0 xbf h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1df0 w1f1 h27b\"><div class=\"t m0 x75 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">Total emprunts et dett<span class=\"_ _0\"></span>es financi\u00e8res </div></td><td class=\"c x387 y1df0 w1f2 h27b\"><div class=\"t m0 x2 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">17 672 </div></td><td class=\"c x388 y1df0 wb3 h27b\"><div class=\"t m0 xb9 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">3 820 </div></td><td class=\"c x389 y1df0 wf3 h27b\"><div class=\"t m0 xb9 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">9 728 </div></td><td class=\"c x38a y1df0 w1f3 h27b\"><div class=\"t m0 x133 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">4 124 </div></td></tr><tr><td class=\"c x386 y1df1 w1f4 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x38b y1df1 w1cf h27b\"><div class=\"t m0 x82 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x388 y1df1 wb3 h27b\"><div class=\"t m0 x97 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">&lt; 1 an </div></td><td class=\"c x389 y1df1 wf3 h27b\"><div class=\"t m0 x154 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">1 \u00e0 5 ans </div></td><td class=\"c x38a y1df1 w1f3 h27b\"><div class=\"t m0 xed h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">&gt; 5 ans </div></td></tr><tr><td class=\"c x386 y1df2 w1f4 h263\"><div class=\"t m0 x75 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">Emprunts aupr\u00e8s des \u00e9tablis<span class=\"_ _0\"></span>sements de cr\u00e9dit </div></td><td class=\"c x38b y1df2 w1cf h263\"><div class=\"t m0 x10b h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x388 y1df2 wb3 h263\"><div class=\"t m0 x9c h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x389 y1df2 wf3 h263\"><div class=\"t m0 x9c h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1df2 w1f3 h263\"><div class=\"t m0 xbf h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1df3 w1f4 h27b\"><div class=\"t m0 x75 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes locatives </div></td><td class=\"c x38b y1df3 w1cf h27b\"><div class=\"t m0 x23 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">16 971 </div></td><td class=\"c x388 y1df3 wb3 h27b\"><div class=\"t m0 xb9 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">3 836 </div></td><td class=\"c x389 y1df3 wf3 h27b\"><div class=\"t m0 x71 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">10 836 </div></td><td class=\"c x38a y1df3 w1f3 h27b\"><div class=\"t m0 x133 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">2 299 </div></td></tr><tr><td class=\"c x386 y1df4 w1f4 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Concours bancaires cou<span class=\"_ _0\"></span>rants </div></td><td class=\"c x38b y1df4 w1cf h27b\"><div class=\"t m0 x94 h228 y1239 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td class=\"c x388 y1df4 wb3 h27b\"><div class=\"t m0 xbe h228 y1239 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td class=\"c x389 y1df4 wf3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1df4 w1f3 h27b\"><div class=\"t m0 xbf h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1df5 w1f4 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Int\u00e9r\u00eats courus non <span class=\"_ _0\"></span>\u00e9chus </div></td><td class=\"c x38b y1df5 w1cf h27b\"><div class=\"t m0 x10b h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x388 y1df5 wb3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x389 y1df5 wf3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1df5 w1f3 h27b\"><div class=\"t m0 xbf h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1df6 w1f4 h27c\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">Total emprunts et dett<span class=\"_ _0\"></span>es financi\u00e8res </div></td><td class=\"c x38b y1df6 w1cf h27c\"><div class=\"t m0 x23 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">17 058 </div></td><td class=\"c x388 y1df6 wb3 h27c\"><div class=\"t m0 xb9 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">3 923 </div></td><td class=\"c x389 y1df6 wf3 h27c\"><div class=\"t m0 x71 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">10 836 </div></td><td class=\"c x38a y1df6 w1f3 h27c\"><div class=\"t m0 x133 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">2 299 </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>En application d\u2019IFRS 16 <span class=\"ff7\">Contrats de l<span class=\"_ _0\"></span>ocat<span class=\"_ _1\"></span>ion<span class=\"ff4\">, tous les contrats de <span class=\"_ _0\"></span>location \u00e9ligibles<span class=\"_ _1\"></span> du <span class=\"_ _0\"></span>fait des crit\u00e8res de la<span class=\"_ _245\"> </span></span></span><span class=\"ff7\"><span class=\"ff4\"> </span></span>norme, <span class=\"_ _12\"> </span>sont <span class=\"_ _12\"> </span>recon<span class=\"_ _1\"></span>nus <span class=\"_ _12\"> </span>\u00e0 <span class=\"_ _12\"> </span>l<span class=\"_ _1\"></span>\u2019actif <span class=\"_ _12\"> </span>par <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>onstatation <span class=\"_ _14\"> </span>d\u2019un <span class=\"_ _12\"> </span>droit <span class=\"_ _12\"> </span>d\u2019utilisati<span class=\"_ _1\"></span>on <span class=\"_ _12\"> </span>et <span class=\"_ _12\"> </span>au <span class=\"_ _12\"> </span>passif <span class=\"_ _14\"> </span>par <span class=\"_ _12\"> </span>une <span class=\"_ _12\"> </span>dette<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> correspondant \u00e0 la vale<span class=\"_ _1\"></span>ur actualis\u00e9e d<span class=\"_ _1\"></span>es loyers futurs.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Evaluation des droit<span class=\"_ _1\"></span>s d\u2019utilisation loc<span class=\"_ _1\"></span>atifs<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le droit <span class=\"_ _0\"></span>d\u2019utilisat<span class=\"_ _1\"></span>ion est <span class=\"_ _0\"></span>initialement<span class=\"_ _1\"></span> \u00e9valu\u00e9 au <span class=\"_ _0\"></span>co\u00fbt, qui comprend <span class=\"_ _0\"></span>le montant initial de <span class=\"_ _0\"></span>la dette locative ajust\u00e9<span class=\"_ _245\"> </span> des paiements de <span class=\"_ _1\"></span>loyers effectu\u00e9s \u00e0 la date d<span class=\"_ _1\"></span>\u2019entr\u00e9e en v<span class=\"_ _1\"></span>igueur ou avant ce<span class=\"_ _1\"></span>tte date, augm<span class=\"_ _1\"></span>ent\u00e9 des charges<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> initiales <span class=\"_ _1b\"> </span>dir<span class=\"_ _1\"></span>ectes <span class=\"_ _1b\"> </span>\u00e9v<span class=\"_ _1\"></span>entuellement <span class=\"_ _1c\"> </span>sup<span class=\"_ _1\"></span>port\u00e9es <span class=\"_ _1b\"> </span>et <span class=\"_ _1c\"> </span>d\u2019une <span class=\"_ _1c\"> </span>estimatio<span class=\"_ _1\"></span>n <span class=\"_ _1b\"> </span>des <span class=\"_ _1c\"> </span>co\u00fbts <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>d\u00e9mant\u00e8lement <span class=\"_ _1c\"> </span>et<span class=\"_ _245\"> </span> d\u2019enl\u00e8vement <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>l\u2019actif <span class=\"_ _1\"></span>sous<span class=\"_ _1\"></span>-jacent <span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>remise <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00e9t<span class=\"_ _1\"></span>at d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>dernier<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ou <span class=\"_ _1\"></span>du <span class=\"_ _1\"></span>site <span class=\"_ _1\"></span>o\u00f9 <span class=\"_ _b\"></span>il <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>trouve, <span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>ins <span class=\"_ _1\"></span>tout<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> avantage incitatif \u00e0 la <span class=\"_ _1\"></span>location \u00e9ventue<span class=\"_ _1\"></span>llement per\u00e7u.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Par <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>suite, <span class=\"_ _4\"></span>il <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>amorti <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>application <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>\u2019IAS16 <span class=\"_ _16\"></span>sel<span class=\"_ _1\"></span>on <span class=\"_ _16\"></span>la <span class=\"_ _4\"></span>m\u00e9thode <span class=\"_ _16\"></span>lin\u00e9aire <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>pa<span class=\"_ _1\"></span>rtir <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _4\"></span>date <span class=\"_ _16\"></span>d\u2019entr\u00e9e <span class=\"_ _16\"></span>en<span class=\"_ _245\"> </span> vigueur sur la <span class=\"_ _1\"></span>dur\u00e9e du co<span class=\"_ _1\"></span>ntrat, correspo<span class=\"_ _1\"></span>ndant \u00e0 la<span class=\"_ _1\"></span> dur\u00e9e contrac<span class=\"_ _1\"></span>tuelle non r\u00e9s<span class=\"_ _1\"></span>iliable de l\u2019util<span class=\"_ _1\"></span>isation de <span class=\"_ _1\"></span>l\u2019actif<span class=\"_ _245\"> </span> apr\u00e8s pris<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>n c<span class=\"_ _1\"></span>ompte <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>option<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de r<span class=\"_ _1\"></span>enouvellem<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>que l<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _1\"></span>est r<span class=\"_ _1\"></span>aisonnablement <span class=\"_ _1\"></span>cert<span class=\"_ _1\"></span>ain d\u2019<span class=\"_ _1\"></span>exercer<span class=\"_ _245\"> </span> et <span class=\"_ _0\"></span>des options <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r\u00e9siliat<span class=\"_ _1\"></span>ion an<span class=\"_ _0\"></span>tic<span class=\"_ _1\"></span>ip\u00e9e <span class=\"_ _0\"></span>que le <span class=\"_ _0\"></span>groupe <span class=\"_ _0\"></span>est<span class=\"_ _1\"></span> raisonnablement <span class=\"_ _0\"></span>certain de <span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>pas exercer<span class=\"_ _2\"></span>. En <span class=\"_ _0\"></span>outre,<span class=\"_ _245\"> </span> le droit d\u2019utilisation pe<span class=\"_ _1\"></span>ut faire l\u2019objet d\u2019<span class=\"_ _1\"></span>une d\u00e9pr\u00e9ciation <span class=\"_ _1\"></span>en applicati<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>d\u2019IAS36.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Evaluation des dett<span class=\"_ _1\"></span>es locatives<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>La dette <span class=\"_ _1\"></span>locative<span class=\"_ _1\"></span> est <span class=\"_ _1\"></span>initiale<span class=\"_ _1\"></span>ment \u00e9va<span class=\"_ _1\"></span>lu\u00e9e <span class=\"_ _1\"></span>\u00e0 la<span class=\"_ _1\"></span> valeur<span class=\"_ _1\"></span> ac<span class=\"_ _1\"></span>tualis\u00e9e des<span class=\"_ _1\"></span> loyers<span class=\"_ _1\"></span> fut<span class=\"_ _1\"></span>urs <span class=\"_ _1\"></span>diminu\u00e9e <span class=\"_ _1\"></span>de t<span class=\"_ _1\"></span>out ava<span class=\"_ _1\"></span>ntage<span class=\"_ _245\"> </span> significatif \u00e0 <span class=\"_ _0\"></span>recevoir<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Le taux d\u2019<span class=\"_ _0\"></span>actualisa<span class=\"_ _1\"></span>tion utilis\u00e9 <span class=\"_ _0\"></span>correspond au <span class=\"_ _0\"></span>taux d\u2019int\u00e9r\u00eat <span class=\"_ _0\"></span>im<span class=\"_ _1\"></span>plicite du <span class=\"_ _0\"></span>contrat ou, <span class=\"_ _0\"></span>s\u2019il ne<span class=\"_ _245\"> </span> peut <span class=\"_ _f\"> </span>\u00eatre <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span>is\u00e9ment <span class=\"_ _f\"> </span>d\u00e9termin<span class=\"_ _1\"></span>\u00e9, <span class=\"_ _11\"> </span>au  taux <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>\u2019emprunt  marginal. <span class=\"_ _11\"> </span>En  pratique, <span class=\"_ _11\"> </span>c\u2019e<span class=\"_ _1\"></span>st <span class=\"_ _f\"> </span>ce <span class=\"_ _11\"> </span>dernier  taux <span class=\"_ _11\"> </span>qui <span class=\"_ _f\"> </span>est<span class=\"_ _245\"> </span> g\u00e9n\u00e9ralement <span class=\"_ _16\"></span>utilis\u00e9. <span class=\"_ _b\"></span>E<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>l\u2019absence <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>taux <span class=\"_ _16\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>mplic<span class=\"_ _1\"></span>ite <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>contrats, <span class=\"_ _16\"></span>le <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>lcul <span class=\"_ _b\"></span>du<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>taux<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>d\u2019actualisation<span class=\"_ _245\"> </span> n\u00e9cessite <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>estimati<span class=\"_ _1\"></span>ons, <span class=\"_ _16\"></span>notamment <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>ce <span class=\"_ _b\"></span>qu<span class=\"_ _1\"></span>i <span class=\"_ _b\"></span>conc<span class=\"_ _1\"></span>erne <span class=\"_ _16\"></span>le <span class=\"_ _b\"></span>spread <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>cr<span class=\"_ _b\"></span>\u00e9dit <span class=\"_ _16\"></span>ajout\u00e9 <span class=\"_ _16\"></span>au <span class=\"_ _b\"></span>taux <span class=\"_ _16\"></span>sans <span class=\"_ _b\"></span>risque,<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> pour tenir compte des <span class=\"_ _1\"></span>environneme<span class=\"_ _1\"></span>nts \u00e9conomiques<span class=\"_ _1\"></span> sp\u00e9cifiques \u00e0 la soci<span class=\"_ _1\"></span>\u00e9t\u00e9 preneuse.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>La <span class=\"_ _1\"></span>dette <span class=\"_ _b\"></span>locative <span class=\"_ _1\"></span>est <span class=\"_ _b\"></span>ensuit<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>augment\u00e9e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>charge <span class=\"_ _b\"></span>d\u2019int\u00e9r\u00eats <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>diminu<span class=\"_ _1\"></span>\u00e9e <span class=\"_ _1\"></span>des <span class=\"_ _b\"></span>montants <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>loyers<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pay\u00e9s,<span class=\"_ _245\"> </span> conform\u00e9ment <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>la <span class=\"_ _4\"> </span>m\u00e9thode <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>taux <span class=\"_ _4\"></span>d\u2019int\u00e9r\u00eat <span class=\"_ _16\"></span>effectif. <span class=\"_ _4\"> </span>Elle <span class=\"_ _16\"></span>est <span class=\"_ _4\"> </span>r\u00e9\u00e9valu\u00e9e <span class=\"_ _4\"></span>pour <span class=\"_ _16\"></span>p<span class=\"_ _1\"></span>rendre <span class=\"_ _4\"></span>en <span class=\"_ _16\"></span>compt<span class=\"_ _1\"></span>e, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>cas<span class=\"_ _245\"> </span> \u00e9ch\u00e9ant, la <span class=\"_ _0\"></span>r\u00e9estimation du passif <span class=\"_ _0\"></span>locatif, des modifications du <span class=\"_ _0\"></span>contrat de location <span class=\"_ _0\"></span>ou encore pour <span class=\"_ _0\"></span>prendre en<span class=\"_ _245\"> </span> compte la r\u00e9vision des <span class=\"_ _1\"></span>loyers qui sont en su<span class=\"_ _1\"></span>bstance de<span class=\"_ _1\"></span>s paiements fixes.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les paiements <span class=\"_ _1\"></span>relatifs <span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>contrats de <span class=\"_ _1\"></span>location <span class=\"_ _1\"></span>inclus <span class=\"_ _1\"></span>dans le <span class=\"_ _1\"></span>p\u00e9rim\u00e8tre <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>norme <span class=\"_ _1\"></span>IFRS 16 <span class=\"_ _1\"></span>sont r<span class=\"_ _1\"></span>econnus<span class=\"_ _245\"> </span> dans <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>flux <span class=\"_ _4\"></span>nets <span class=\"_ _4\"> </span>de <span class=\"_ _4\"></span>tr\u00e9sorerie <span class=\"_ _4\"> </span>li\u00e9s <span class=\"_ _4\"></span>aux <span class=\"_ _4\"> </span>activit\u00e9s <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>financement, <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>tableau <span class=\"_ _4\"> </span>des <span class=\"_ _4\"> </span>flux <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>tr\u00e9sorerie<span class=\"_ _245\"> </span> consolid\u00e9s, <span class=\"_ _b\"></span>ventil\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>entr<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>rembours<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>princ<span class=\"_ _1\"></span>ipal <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>passif <span class=\"_ _b\"></span>locat<span class=\"_ _1\"></span>if <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>inclus <span class=\"_ _b\"></span>dans <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span><span class=\"ff7\">Rembourse<span class=\"_ _1\"></span>ment<span class=\"_ _245\"> </span></span><span class=\"ff7\"> </span>des <span class=\"_ _16\"></span>dettes <span class=\"_ _4\"></span>locatives <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>urs <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>l\u2019exercice<span class=\"ff4\">) <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>pa<span class=\"_ _1\"></span>iement <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>l\u2019int\u00e9r\u00eat <span class=\"_ _4\"></span>(inclus <span class=\"_ _16\"></span>dans <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span></span>In<span class=\"_ _1\"></span>t\u00e9r\u00eats <span class=\"_ _16\"></span>f<span class=\"_ _1\"></span>inanciers<span class=\"_ _245\"> </span> vers\u00e9s au titre des dettes <span class=\"_ _1\"></span>locatives<span class=\"_ _1\"></span><span class=\"ff4\">)<span class=\"_ _245\"> </span></span><span class=\"ff4\"><span class=\"ff1\"> </span></span>Exemptions<span class=\"_ _245\"> </span><span class=\"ff3\"> </span>Le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>pris <span class=\"_ _b\"></span>l\u2019option <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>retraiter <span class=\"_ _b\"></span>les <span class=\"_ _1\"></span>contrats<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>locati<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ur\u00e9e <span class=\"_ _1\"></span>inf\u00e9r<span class=\"_ _1\"></span>ieure <span class=\"_ _1\"></span>ou <span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>gale <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>1 <span class=\"_ _1\"></span>an<span class=\"_ _245\"> </span> ou port<span class=\"_ _1\"></span>ant sur <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>faible <span class=\"_ _1\"></span>vale<span class=\"_ _1\"></span>ur (<span class=\"_ _1\"></span>i.e., va<span class=\"_ _1\"></span>leur <span class=\"_ _1\"></span>inf\u00e9rieure <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>000 <span class=\"_ _1\"></span>dollars). <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>roupe co<span class=\"_ _1\"></span>mptabilise <span class=\"_ _1\"></span>les<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> loyers acquitt\u00e9s <span class=\"_ _0\"></span>dans le <span class=\"_ _0\"></span>cadre de <span class=\"_ _0\"></span>ces contrats en<span class=\"_ _0\"></span> charges, sur un<span class=\"_ _0\"></span>e base <span class=\"_ _0\"></span>lin\u00e9aire pendant la <span class=\"_ _0\"></span>dur\u00e9e du <span class=\"_ _0\"></span>contrat.<span class=\"_ _245\"> </span>  <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Par <span class=\"_ _4\"></span>ailleurs, <span class=\"_ _16\"></span>p<span class=\"_ _1\"></span>our <span class=\"_ _4\"></span>les <span class=\"_ _16\"></span>ba<span class=\"_ _1\"></span>ux <span class=\"_ _4\"> </span>relatifs <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>location <span class=\"_ _4\"> </span>d\u2019espaces <span class=\"_ _4\"> </span>au <span class=\"_ _16\"></span>s<span class=\"_ _1\"></span>ein <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>datacenters, <span class=\"_ _4\"> </span>le <span class=\"_ _16\"></span>Group<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>a <span class=\"_ _16\"></span>app<span class=\"_ _1\"></span>liqu\u00e9<span class=\"_ _245\"> </span> l\u2019option <span class=\"_ _3\"> </span>consista<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>\u00e0 <span class=\"_ _11\"> </span>ne <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>as <span class=\"_ _11\"> </span>s\u00e9parer <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>comp<span class=\"_ _1\"></span>osante <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ervices <span class=\"_ _11\"> </span>\u00ab<span class=\"ff1\"> </span>\u00e9lectricit\u00e9<span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u00bb <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>charge <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>location, <span class=\"_ _11\"> </span>la<span class=\"_ _245\"> </span> composante ne pouvan<span class=\"_ _1\"></span>t pas toujours \u00eatre <span class=\"_ _1\"></span>d\u00e9ter<span class=\"_ _1\"></span>min\u00e9e de fa\u00e7on exp<span class=\"_ _1\"></span>licite.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>T<span class=\"_ _2\"></span>ypologie des <span class=\"_ _1\"></span>contrats de location<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le Groupe a identifi\u00e9 d<span class=\"_ _1\"></span>eux principales<span class=\"_ _1\"></span> cat\u00e9gories d\u2019act<span class=\"_ _1\"></span>ifs<span class=\"_ _1\"></span><span class=\"ff1\"> </span>faisant l\u2019objet de c<span class=\"_ _1\"></span>ontrats de l<span class=\"_ _1\"></span>ocations<span class=\"_ _1\"></span><span class=\"ff1\"> </span><span class=\"ls5\">: </span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les baux de bureaux<span class=\"_ _1\"></span><span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _14\"> </span>ba<span class=\"_ _1\"></span>ux <span class=\"_ _15\"> </span>relatifs <span class=\"_ _15\"> </span>\u00e0 <span class=\"_ _14\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _14\"> </span>l<span class=\"_ _1\"></span>ocation <span class=\"_ _15\"> </span>d\u2019espace <span class=\"_ _15\"> </span>d\u2019h\u00e9b<span class=\"_ _1\"></span>ergement <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>baies <span class=\"_ _15\"> </span>informat<span class=\"_ _1\"></span>iques <span class=\"_ _15\"> </span>au <span class=\"_ _15\"> </span>sein <span class=\"_ _14\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>datacenters.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Dur\u00e9e des contrats de<span class=\"_ _1\"></span> location<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _0\"></span>jugement <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>estimations <span class=\"_ _0\"></span>ont <span class=\"_ _0\"></span>\u00e9t\u00e9 <span class=\"_ _0\"></span>n\u00e9cessaires pour <span class=\"_ _2\"></span>d\u00e9ter<span class=\"_ _1\"></span>miner <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dur\u00e9e <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>contrats <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>location <span class=\"_ _0\"></span>compte<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> tenu <span class=\"_ _f\"> </span>des <span class=\"_ _11\"> </span>o<span class=\"_ _1\"></span>ptions  de <span class=\"_ _11\"> </span>r\u00e9siliation <span class=\"_ _f\"> </span>ou <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>renouvellement  pr\u00e9vues <span class=\"_ _11\"> </span>da<span class=\"_ _1\"></span>ns <span class=\"_ _f\"> </span>le <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>adre <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>cert<span class=\"_ _1\"></span>ains <span class=\"_ _f\"> </span>contrats.  En<span class=\"_ _245\"> </span> particulier<span class=\"_ _0\"></span>, <span class=\"_ _4\"> </span>pour <span class=\"_ _4\"> </span>les <span class=\"_ _3\"> </span>baux <span class=\"_ _4\"> </span>immo<span class=\"_ _1\"></span>biliers, <span class=\"_ _4\"> </span>l\u2019appr\u00e9c<span class=\"_ _b\"></span>iation <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>\u00e9t\u00e9 <span class=\"_ _4\"> </span>r\u00e9alis\u00e9e <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>localisat<span class=\"_ _1\"></span>ion <span class=\"_ _4\"> </span>du <span class=\"_ _3\"> </span>bien<span class=\"_ _245\"> </span> (France <span class=\"_ _11\"> </span>ou <span class=\"_ _11\"> </span>\u00e9tranger) <span class=\"_ _11\"> </span>et <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>son <span class=\"_ _3\"> </span>carac<span class=\"_ _1\"></span>t\u00e8re <span class=\"_ _11\"> </span>strat\u00e9gique <span class=\"_ _11\"> </span>ou <span class=\"_ _11\"> </span>non, <span class=\"_ _11\"> </span>ainsi <span class=\"_ _11\"> </span>que <span class=\"_ _11\"> </span>du <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>aract\u00e8re <span class=\"_ _11\"> </span>r\u00e9cent <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>baux<span class=\"_ _245\"> </span> principaux <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>lus <span class=\"_ _0\"></span>par le <span class=\"_ _0\"></span>Groupe. <span class=\"_ _0\"></span>En France, <span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>eux prin<span class=\"_ _0\"></span>cipaux baux <span class=\"_ _0\"></span>immobil<span class=\"_ _1\"></span>iers du<span class=\"_ _0\"></span> Groupe <span class=\"_ _0\"></span>son<span class=\"_ _b\"></span>t de<span class=\"_ _0\"></span>s baux<span class=\"_ _245\"> </span> commerciaux dits \u00ab 3 6 9 \u00bb <span class=\"_ _1\"></span>; en g\u00e9n\u00e9ral une dur\u00e9e t<span class=\"_ _1\"></span>otale de 9 ans a \u00e9t\u00e9 rete<span class=\"_ _1\"></span>nue et tient compt<span class=\"_ _1\"></span>e de l\u2019analyse<span class=\"_ _245\"> </span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _16\"></span>en <span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>mes <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>\u00e9nalit\u00e9s <span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>incitations<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>\u00e9con<span class=\"_ _1\"></span>omiques, <span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>ls <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>investissements <span class=\"_ _16\"></span>connexes, <span class=\"_ _b\"></span>ou<span class=\"_ _245\"> </span> frais <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>d\u00e9m\u00e9nag<span class=\"_ _1\"></span>ement, <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>u <span class=\"_ _4\"> </span>encore <span class=\"_ _3\"> </span>les <span class=\"_ _3\"> </span>p\u00e9nalit\u00e9s <span class=\"_ _3\"> </span>contr<span class=\"_ _1\"></span>actuelles <span class=\"_ _4\"> </span>pr\u00e9v<span class=\"_ _1\"></span>ues <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>ux <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ontrats. <span class=\"_ _4\"> </span>En <span class=\"_ _3\"> </span>particu<span class=\"_ _1\"></span>lier<span class=\"_ _0\"></span>, <span class=\"_ _4\"> </span>les<span class=\"_ _245\"> </span> agencements <span class=\"_ _1\"></span>non <span class=\"_ _b\"></span>amov<span class=\"_ _1\"></span>ibles <span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>sign<span class=\"_ _1\"></span>ificati<span class=\"_ _1\"></span>fs <span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>ont <span class=\"_ _1\"></span>une <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>vie <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>imilaire <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>dur\u00e9e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9siduelle<span class=\"_ _245\"> </span> des baux.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Les <span class=\"_ _16\"></span>autres <span class=\"_ _16\"></span>principaux <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>ont <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>dur\u00e9es <span class=\"_ _16\"></span>g\u00e9n\u00e9ralement <span class=\"_ _16\"></span>comme <span class=\"_ _16\"></span>suit, <span class=\"_ _16\"></span>d\u00e9termin\u00e9es <span class=\"_ _16\"></span>conform\u00e9m<span class=\"_ _1\"></span>ent <span class=\"_ _16\"></span>aux<span class=\"_ _245\"> </span> principes \u00e9voqu\u00e9s ci-<span class=\"_ _1\"></span>avant :<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Bureaux : entre 1 et 9<span class=\"_ _1\"></span> ans<span class=\"ff1\"> </span>;<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Datacenters (dur\u00e9es en fonction des pays et du caract\u00e8re strat\u00e9gique de l\u2019emplacement) : entre 3 et<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>5 ans.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>A<span class=\"_ _0\"></span> chaque cl\u00f4ture, le<span class=\"_ _1\"></span> Groupe r\u00e9\u00e9valu<span class=\"_ _1\"></span>e la dur\u00e9e d<span class=\"_ _1\"></span>u contrat en<span class=\"_ _1\"></span> cas d\u2019\u00e9v\u00e9nem<span class=\"_ _1\"></span>ent significatif o<span class=\"_ _1\"></span>u de chang<span class=\"_ _1\"></span>ement<span class=\"_ _245\"> </span> de circ<span class=\"_ _1\"></span>onstances <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>sera<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>de n<span class=\"_ _1\"></span>ature <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>affecter <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>capacit\u00e9 <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>exercer <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>u no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>l\u2019option <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>renouve<span class=\"_ _1\"></span>llement <span class=\"_ _1\"></span>ou<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> de r\u00e9siliati",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "<div class=\"c w2 h0 gs1b2\"><div class=\"t m0 x2 h2 y1058 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 ha y1059 ff2 fs0 fc0 sc0 ls0 ws0\">18.5 Ech\u00e9ance des d<span class=\"_ _1\"></span>ettes locativ<span class=\"_ _1\"></span>es<span class=\"ff3\"> </span></div><div class=\"t m0 x2 h2 y13bc ff4 fs0 fc0 sc0 ls0 ws0\">Le tableau suivant d\u00e9t<span class=\"_ _1\"></span>aille les \u00e9ch\u00e9ances de re<span class=\"_ _1\"></span>mboursement actu<span class=\"_ _1\"></span>alis\u00e9es de dette<span class=\"_ _1\"></span>s locatives :<span class=\"_ _b\"></span><span class=\"ff1\"> </span></div></div><div class=\"gs1b3\"><table class=\"s w3ca h382\" id=\"_69374ece-a605-4fd8-8c2b-5af12215fbde\"><tr><td class=\"c x252 y1d78 w1d4 h263\"><div class=\"t m0 x75 hbd y1079 ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x346 y1d78 w1d5 h263\"><div class=\"t m0 xbb hbd y1079 ff3 fsa fc1 sc0 ls13 ws0\">31 <span class=\"ls0\">d\u00e9cembre 2025</span><span class=\"ls0\"> </span></div></td><td class=\"c x347 y1d78 w6b h263\"><div class=\"t m0 x6f hbd y1079 ff3 fsa fc1 sc0 ls0 ws0\">&lt; 1 an </div></td><td class=\"c x348 y1d78 wfd h263\"><div class=\"t m0 x70 hbd y1079 ff3 fsa fc1 sc0 ls0 ws0\">1 \u00e0 5 ans </div></td><td class=\"c x349 y1d78 w1d6 h263\"><div class=\"t m0 xd2 hbd y1079 ff3 fsa fc1 sc0 ls0 ws0\">&gt; 5 ans </div></td></tr><tr><td class=\"c x252 y1d79 w1d4 h263\"><div class=\"t m0 x75 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">\u00c9ch\u00e9ances de re<span class=\"_ _0\"></span>mboursement des det<span class=\"_ _0\"></span>tes locatives </div></td><td class=\"c x346 y1d79 w1d5 h263\"><div class=\"t m0 xa1 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">17 553 </div></td><td class=\"c x347 y1d79 w6b h263\"><div class=\"t m0 x70 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">3 702 </div></td><td class=\"c x348 y1d79 wfd h263\"><div class=\"t m0 xaf h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">9 728 </div></td><td class=\"c x349 y1d79 w1d6 h263\"><div class=\"t m0 x0 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">4 124 </div></td></tr></table></div><div class=\"c w2 h0 gs1b2\"><div class=\"t m0 x2 h2 y1ca ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 ha y1769 ff2 fs0 fc0 sc0 ls0 ws0\">18.6 Ech\u00e9ances contr<span class=\"_ _1\"></span>actuelles r\u00e9sidu<span class=\"_ _1\"></span>elles<span class=\"_ _1\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 x2 h2 yb5 ff4 fs0 fc0 sc0 ls0 ws0\">Le tableau suivant d\u00e9t<span class=\"_ _1\"></span>aille les \u00e9ch\u00e9ances c<span class=\"_ _1\"></span>ontractuelles r<span class=\"_ _1\"></span>\u00e9siduelles, non actual<span class=\"_ _1\"></span>is\u00e9es du <span class=\"_ _b\"></span>Groupe :<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"gs1b4\"><table class=\"s w3ca h381\" id=\"_9fb42682-39cb-4c21-9c5c-b11af265cc5b\"><tr><td class=\"c x252 y1d76 w1d4 he\"><div class=\"t m0 x75 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x346 y1d76 w1d5 he\"><div class=\"t m0 xbb hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>5 </div></td><td class=\"c x347 y1d76 w6b he\"><div class=\"t m0 x6f hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">&lt; 1 an </div></td><td class=\"c x348 y1d76 wfd he\"><div class=\"t m0 x70 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">1 \u00e0 5 ans </div></td><td class=\"c x349 y1d76 w1d6 he\"><div class=\"t m0 xd2 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">&gt; 5 ans </div></td></tr><tr><td class=\"c x252 y1d77 w1d4 h264\"><div class=\"t m0 x75 h21 y1098 ff1 fsa fc0 sc0 ls0 ws0\">\u00c9ch\u00e9ances con<span class=\"_ _0\"></span>tractuelles r\u00e9siduelles non<span class=\"_ _0\"></span> actualis\u00e9es </div></td><td class=\"c x346 y1d77 w1d5 h264\"><div class=\"t m0 xa1 h21 y1098 ff1 fsa fc0 sc0 ls0 ws0\">19 400 </div></td><td class=\"c x347 y1d77 w6b h264\"><div class=\"t m0 x70 h21 y1098 ff1 fsa fc0 sc0 ls0 ws0\">4 238 </div></td><td class=\"c x348 y1d77 wfd h264\"><div class=\"t m0 x133 h21 y1098 ff1 fsa fc0 sc0 ls0 ws0\">10 815 </div></td><td class=\"c x349 y1d77 w1d6 h264\"><div class=\"t m0 x0 h21 y1098 ff1 fsa fc0 sc0 ls0 ws0\">4 347 </div></td></tr></table></div>26.3 Gestion du risqu<span class=\"_ _1\"></span>e de liquidit\u00e9<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Compte <span class=\"_ _4\"> </span>tenu <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>position <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>tr\u00e9sorerie <span class=\"_ _4\"> </span>nette <span class=\"_ _4\"> </span>act<span class=\"_ _1\"></span>uelle <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>des <span class=\"_ _3\"> </span>flux <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>tr\u00e9sorer<span class=\"_ _1\"></span>ie <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _4\"> </span>pr\u00e9voit <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span> d\u00e9gager<span class=\"_ _0\"></span>, le risque que le G<span class=\"_ _1\"></span>roupe puisse faire face <span class=\"_ _1\"></span>\u00e0 une difficult\u00e9 de tr\u00e9sorer<span class=\"_ _1\"></span>ie \u00e0 court terme est j<span class=\"_ _1\"></span>ug\u00e9 faible.<span class=\"_ _245\"> </span><span class=\"_ _16\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _1\"></span>princip<span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>eng<span class=\"_ _1\"></span>agements<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>contractuels <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _b\"></span>sont <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>latifs <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ux <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ats <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>location. <span class=\"_ _b\"></span>Les <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ngagements<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> r\u00e9siduels contractuels <span class=\"_ _1\"></span>du Groupe y aff\u00e9rent sont pr<span class=\"_ _1\"></span>\u00e9sent\u00e9s en not<span class=\"_ _1\"></span>e ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-1179": {
   "value": "18.5 Ech\u00e9ance des d<span class=\"_ _1\"></span>ettes locativ<span class=\"_ _1\"></span>es<span class=\"ff3\"> </span>Le tableau suivant d\u00e9t<span class=\"_ _1\"></span>aille les \u00e9ch\u00e9ances de re<span class=\"_ _1\"></span>mboursement actu<span class=\"_ _1\"></span>alis\u00e9es de dette<span class=\"_ _1\"></span>s locatives :<span class=\"_ _b\"></span><span class=\"ff1\"> </span><table class=\"s w3ca h382\" id=\"_69374ece-a605-4fd8-8c2b-5af12215fbde\"><tr><td class=\"c x252 y1d78 w1d4 h263\"><div class=\"t m0 x75 hbd y1079 ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x346 y1d78 w1d5 h263\"><div class=\"t m0 xbb hbd y1079 ff3 fsa fc1 sc0 ls13 ws0\">31 <span class=\"ls0\">d\u00e9cembre 2025</span><span class=\"ls0\"> </span></div></td><td class=\"c x347 y1d78 w6b h263\"><div class=\"t m0 x6f hbd y1079 ff3 fsa fc1 sc0 ls0 ws0\">&lt; 1 an </div></td><td class=\"c x348 y1d78 wfd h263\"><div class=\"t m0 x70 hbd y1079 ff3 fsa fc1 sc0 ls0 ws0\">1 \u00e0 5 ans </div></td><td class=\"c x349 y1d78 w1d6 h263\"><div class=\"t m0 xd2 hbd y1079 ff3 fsa fc1 sc0 ls0 ws0\">&gt; 5 ans </div></td></tr><tr><td class=\"c x252 y1d79 w1d4 h263\"><div class=\"t m0 x75 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">\u00c9ch\u00e9ances de re<span class=\"_ _0\"></span>mboursement des det<span class=\"_ _0\"></span>tes locatives </div></td><td class=\"c x346 y1d79 w1d5 h263\"><div class=\"t m0 xa1 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">17 553 </div></td><td class=\"c x347 y1d79 w6b h263\"><div class=\"t m0 x70 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">3 702 </div></td><td class=\"c x348 y1d79 wfd h263\"><div class=\"t m0 xaf h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">9 728 </div></td><td class=\"c x349 y1d79 w1d6 h263\"><div class=\"t m0 x0 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">4 124 </div></td></tr></table>18.6 Ech\u00e9ances contr<span class=\"_ _1\"></span>actuelles r\u00e9sidu<span class=\"_ _1\"></span>elles<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le tableau suivant d\u00e9t<span class=\"_ _1\"></span>aille les \u00e9ch\u00e9ances c<span class=\"_ _1\"></span>ontractuelles r<span class=\"_ _1\"></span>\u00e9siduelles, non actual<span class=\"_ _1\"></span>is\u00e9es du <span class=\"_ _b\"></span>Groupe :<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w3ca h381\" id=\"_9fb42682-39cb-4c21-9c5c-b11af265cc5b\"><tr><td class=\"c x252 y1d76 w1d4 he\"><div class=\"t m0 x75 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x346 y1d76 w1d5 he\"><div class=\"t m0 xbb hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>5 </div></td><td class=\"c x347 y1d76 w6b he\"><div class=\"t m0 x6f hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">&lt; 1 an </div></td><td class=\"c x348 y1d76 wfd he\"><div class=\"t m0 x70 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">1 \u00e0 5 ans </div></td><td class=\"c x349 y1d76 w1d6 he\"><div class=\"t m0 xd2 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">&gt; 5 ans </div></td></tr><tr><td class=\"c x252 y1d77 w1d4 h264\"><div class=\"t m0 x75 h21 y1098 ff1 fsa fc0 sc0 ls0 ws0\">\u00c9ch\u00e9ances con<span class=\"_ _0\"></span>tractuelles r\u00e9siduelles non<span class=\"_ _0\"></span> actualis\u00e9es </div></td><td class=\"c x346 y1d77 w1d5 h264\"><div class=\"t m0 xa1 h21 y1098 ff1 fsa fc0 sc0 ls0 ws0\">19 400 </div></td><td class=\"c x347 y1d77 w6b h264\"><div class=\"t m0 x70 h21 y1098 ff1 fsa fc0 sc0 ls0 ws0\">4 238 </div></td><td class=\"c x348 y1d77 wfd h264\"><div class=\"t m0 x133 h21 y1098 ff1 fsa fc0 sc0 ls0 ws0\">10 815 </div></td><td class=\"c x349 y1d77 w1d6 h264\"><div class=\"t m0 x0 h21 y1098 ff1 fsa fc0 sc0 ls0 ws0\">4 347 </div></td></tr></table>Note 19.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Actifs financi<span class=\"_ _1\"></span>ers non cou<span class=\"_ _1\"></span>rants<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Ce <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>oste <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omprend<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sentiellement <span class=\"_ _b\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>itres <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>participat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolid\u00e9es <span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _4\"> </span>d\u00e9p\u00f4ts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>garanties<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> vers\u00e9s principaleme<span class=\"_ _1\"></span>nt dans le ca<span class=\"_ _1\"></span>dre des contrats <span class=\"_ _1\"></span>de location. Les titres <span class=\"_ _1\"></span>de particip<span class=\"_ _1\"></span>ation non consol<span class=\"_ _1\"></span>id\u00e9s sont<span class=\"_ _245\"> </span> comptabilis\u00e9s \u00e0 la just<span class=\"_ _1\"></span>e valeur par le biais du<span class=\"_ _1\"></span> r\u00e9sultat net.<span class=\"_ _b\"></span><span class=\"ff1\"> </span><table class=\"s w3cd h385\" id=\"_2ae755f4-a979-41f3-98ab-27e244e9615a\"><tr><td></td><td class=\"c x34d y1d90 w3ce h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Titres de<span class=\"_ _245\"> </span></div></td><td class=\"c x34e y1d91 w3cf h386\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">D\u00e9p\u00f4ts et<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d92 w1d9 h266\"><div class=\"t m0 x75 h227 y16ce ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td></td><td class=\"c x34f y1d93 w3d0 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">cautionnements<span class=\"_ _245\"> </span></div></td><td class=\"c x2df y1d92 w1db h266\"><div class=\"t m0 x94 h227 y16ce ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td class=\"c x350 y1d94 w3d1 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">participation<span class=\"_ _245\"> </span></div></td><td class=\"c x351 y1d95 w3d2 h387\"><div class=\"t m0 x1a1 h227 y1ce1 ff3 fs2a fc1 sc0 ls0 ws0\">vers\u00e9s<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d96 w1d9 h1cc\"><div class=\"t m0 x75 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">Valeurs brutes </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d97 w1d9 h1cc\"><div class=\"t m0 x75 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b ye44 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x352 y1d97 w1da h1cc\"><div class=\"t m0 x187 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">4 </div></td><td class=\"c x353 y1d97 w168 h1cc\"><div class=\"t m0 x10b h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">992 </div></td><td class=\"c x2df y1d97 w1db h1cc\"><div class=\"t m0 x10b h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">995 </div></td></tr><tr><td class=\"c x252 y1d98 w1d9 h261\"><div class=\"t m0 x75 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">Augmentations </div></td><td class=\"c x352 y1d98 w1da h261\"><div class=\"t m0 xf2 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x353 y1d98 w168 h261\"><div class=\"t m0 xd9 h228 y1763 ff1 fs2a fc0 sc0 ls5f ws0\">76<span class=\"ls0\"> </span></div></td><td class=\"c x2df y1d98 w1db h261\"><div class=\"t m0 x186 h227 y1763 ff3 fs2a fc1 sc0 ls5f ws0\">76<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d99 w1d9 h1cc\"><div class=\"t m0 x75 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">Diminutions </div></td><td class=\"c x352 y1d99 w1da h1cc\"><div class=\"t m0 xf2 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x353 y1d99 w168 h1cc\"><div class=\"t m0 x10b h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">(66) </div></td><td class=\"c x2df y1d99 w1db h1cc\"><div class=\"t m0 x17d h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">(66) </div></td></tr><tr><td class=\"c x252 y1d9a w1d9 h1cd\"><div class=\"t m0 x75 h228 y105b ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x352 y1d9a w1da h1cd\"><div class=\"t m0 xf2 h228 y105b ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x353 y1d9a w168 h1cd\"><div class=\"t m0 x186 h228 y105b ff1 fs2a fc0 sc0 ls0 ws0\">(7) </div></td><td class=\"c x2df y1d9a w1db h1cd\"><div class=\"t m0 xf8 h227 y105b ff3 fs2a fc1 sc0 ls0 ws0\">(7) </div></td></tr><tr><td class=\"c x252 y1d9b w1d9 h1cc\"><div class=\"t m0 x75 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x352 y1d9b w1da h1cc\"><div class=\"t m0 x187 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">4 </div></td><td class=\"c x353 y1d9b w168 h1cc\"><div class=\"t m0 x10b h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">995 </div></td><td class=\"c x2df y1d9b w1db h1cc\"><div class=\"t m0 x10b h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">999 </div></td></tr><tr><td class=\"c x252 y1d9c w1d9 h1cc\"><div class=\"t m0 x75 h228 y105b ff1 fs2a fc0 sc0 ls0 ws0\">Augmentations </div></td><td class=\"c x352 y1d9c w1da h1cc\"><div class=\"t m0 x187 h228 y105b ff1 fs2a fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x353 y1d9c w168 h1cc\"><div class=\"t m0 x10b h228 y105b ff1 fs2a fc0 sc0 ls0 ws0\">118 </div></td><td class=\"c x2df y1d9c w1db h1cc\"><div class=\"t m0 x10b h227 y105b ff3 fs2a fc1 sc0 ls0 ws0\">118 </div></td></tr><tr><td class=\"c x252 y1d9d w1d9 h261\"><div class=\"t m0 x75 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">Diminutions </div></td><td class=\"c x352 y1d9d w1da h261\"><div class=\"t m0 xf2 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x353 y1d9d w168 h261\"><div class=\"t m0 x10b h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">(54) </div></td><td class=\"c x2df y1d9d w1db h261\"><div class=\"t m0 x17d h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">(54) </div></td></tr><tr><td class=\"c x252 y1d9e w1d9 h1cc\"><div class=\"t m0 x75 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x352 y1d9e w1da h1cc\"><div class=\"t m0 xf2 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x353 y1d9e w168 h1cc\"><div class=\"t m0 x10b h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">(42) </div></td><td class=\"c x2df y1d9e w1db h1cc\"><div class=\"t m0 x17d h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">(42) </div></td></tr><tr><td class=\"c x252 y1d9f w1d9 h261\"><div class=\"t m0 x75 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x352 y1d9f w1da h261\"><div class=\"t m0 x187 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">4 </div></td><td class=\"c x353 y1d9f w168 h261\"><div class=\"t m0 x94 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">1 017 </div></td><td class=\"c x2df y1d9f w1db h261\"><div class=\"t m0 x94 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">1 020 </div></td></tr></table>Les <span class=\"_ _b\"></span>d\u00e9p\u00f4ts <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>garant<span class=\"_ _1\"></span>ie <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>aintenus <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>leur <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>aleur <span class=\"_ _16\"></span>nominale, <span class=\"_ _b\"></span>\u00e9tant <span class=\"_ _16\"></span>donn\u00e9 <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>l'effet <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l'actu<span class=\"_ _1\"></span>alisation <span class=\"_ _16\"></span>n'est pas significatif.<span class=\"_ _245\"> </span>Les cr\u00e9ances clients sont comptabi<span class=\"_ _1\"></span>lis\u00e9s initialement \u00e0 leur prix de transac<span class=\"_ _1\"></span>tion (au sens d\u2019IFRS 15) ; celles<span class=\"_ _b\"></span>-ci<span class=\"_ _245\"> </span>ne <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>portant pas <span class=\"_ _0\"></span>de composante financement importante <span class=\"_ _0\"></span>compte tenu des <span class=\"_ _0\"></span>d\u00e9lais<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span> r\u00e8glement courts. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span>cr\u00e9ances clients<span class=\"_ _1\"></span> sont, <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>la suite, <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilis\u00e9es au <span class=\"_ _1\"></span>co\u00fbt am<span class=\"_ _1\"></span>orti, di<span class=\"_ _1\"></span>minu\u00e9 le <span class=\"_ _1\"></span>cas <span class=\"_ _1\"></span>\u00e9ch\u00e9ant des <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations<span class=\"_ _245\"> </span>r\u00e9sultant du caract\u00e8re <span class=\"_ _1\"></span>non recouvrable d<span class=\"_ _1\"></span>e leur montant<span class=\"_ _1\"></span> et de l\u2019estimation des <span class=\"_ _1\"></span>pertes de cr\u00e9dit att<span class=\"_ _1\"></span>endues.  Les c<span class=\"_ _1\"></span>r\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrats <span class=\"_ _1\"></span>font <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019objet <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _1\"></span>pr\u00e9ciation <span class=\"_ _1\"></span>lorsq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>probable <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span>leur <span class=\"_ _b\"></span>recouvreme<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>inf\u00e9rieur <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>compta<span class=\"_ _1\"></span>ble. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>d\u00e9terminer <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>pert<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dit <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>dues <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>titre des <span class=\"_ _1\"></span>cr\u00e9ances, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>utilise <span class=\"_ _b\"></span>une <span class=\"_ _1\"></span>matrice <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisionne<span class=\"_ _1\"></span>ment s<span class=\"_ _1\"></span>implifi\u00e9e <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>s\u2019appuie <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de<span class=\"_ _245\"> </span>perte <span class=\"_ _b\"></span>estim\u00e9s <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vie <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>due <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cr\u00e9ances <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>leur <span class=\"_ _b\"></span>ancienne<span class=\"_ _1\"></span>t\u00e9, <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>ajust\u00e9e, <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>cas <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as, <span class=\"_ _1\"></span>d\u2019esti<span class=\"_ _1\"></span>mations <span class=\"_ _b\"></span>prospectives. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iation <span class=\"_ _b\"></span>augment<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>mesure <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>soldes<span class=\"_ _245\"> </span>impay\u00e9s \u00e0 forte ant\u00e9ri<span class=\"_ _1\"></span>orit\u00e9 augment<span class=\"_ _1\"></span>ent.<span class=\"_ _245\"> </span>Les <span class=\"_ _3\"> </span>actifs <span class=\"_ _11\"> </span>sur <span class=\"_ _3\"> </span>contrats <span class=\"_ _11\"> </span>clients <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>d\u00e9crits <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>note<span class=\"_ _1\"></span><span class=\"ff1\"> </span>6.<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>La <span class=\"_ _11\"> </span>variation <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>p\u00e9ri<span class=\"_ _1\"></span>ode <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>\u00e9sulte, <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019une <span class=\"_ _3\"> </span>part, <span class=\"_ _11\"> </span>de<span class=\"_ _245\"> </span>l\u2019apparition <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>facturer <span class=\"_ _1\"></span>transforma<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _1\"></span>et, <span class=\"_ _1\"></span>d\u2019autr<span class=\"_ _1\"></span>e part, <span class=\"_ _b\"></span>de la<span class=\"_ _245\"> </span>reconnaissance de rev<span class=\"_ _1\"></span>enus entra\u00eena<span class=\"_ _1\"></span>nt l\u2019apparitio<span class=\"_ _1\"></span>n de nouveaux <span class=\"_ _1\"></span>actifs sur contrats c<span class=\"_ _1\"></span>lients.<span class=\"_ _245\"> </span>20.1 D\u00e9tail du poste Cr<span class=\"_ _1\"></span>\u00e9ances clients <span class=\"_ _1\"></span>et actifs sur con<span class=\"_ _1\"></span>trats<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3a8 h388\" id=\"_b82cd455-adc8-4e9a-af34-ec09906ef22c\"><tr><td class=\"c x252 y1da0 w1a0 he0\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1da0 w1a3 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1da0 w1a3 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1da1 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances clients </div></td><td class=\"c x2e2 y1da1 w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">48 616 </div></td><td class=\"c x2e3 y1da1 w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">45 991 </div></td></tr><tr><td class=\"c x252 y1da2 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation des cr\u00e9a<span class=\"_ _0\"></span>nces clients </div></td><td class=\"c x2e2 y1da2 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(2 521) </div></td><td class=\"c x2e3 y1da2 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(2 326) </div></td></tr><tr><td class=\"c x252 y1da3 w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Cr\u00e9ances clients n<span class=\"_ _0\"></span>ettes </div></td><td class=\"c x2e2 y1da3 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">46 095 </div></td><td class=\"c x2e3 y1da3 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">43 665 </div></td></tr><tr><td class=\"c x252 y1da4 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Actifs sur contrats </div></td><td class=\"c x2e2 y1da4 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">10 945 </div></td><td class=\"c x2e3 y1da4 w1a3 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">8 581 </div></td></tr><tr><td class=\"c x252 y1da5 w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total cr\u00e9ances client<span class=\"_ _0\"></span>s et actifs sur contrats </div></td><td class=\"c x2e2 y1da5 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">57 040 </div></td><td class=\"c x2e3 y1da5 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">52 246 </div></td></tr></table>T<span class=\"_ _9\"></span>ous <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>actifs <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>31<span class=\"_ _1\"></span><span class=\"ff1\"> </span>d\u00e9ce<span class=\"_ _1\"></span>mbre <span class=\"_ _16\"></span>2024 <span class=\"_ _16\"></span>ont <span class=\"_ _16\"></span>\u00e9t\u00e9<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>reclass\u00e9s <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>cr\u00e9ances <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>cours<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de l\u2019exercice 2025, <span class=\"_ _1\"></span>le droit \u00e0 une contrepart<span class=\"_ _1\"></span>ie devenant in<span class=\"_ _1\"></span>conditionnel.<span class=\"_ _245\"> </span>20.3 D\u00e9tail du mont<span class=\"_ _1\"></span>ant de <span class=\"_ _1\"></span>d\u00e9pr\u00e9ciation des<span class=\"_ _1\"></span> cr\u00e9ances clients<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25<span class=\"ff1\"> </span><table class=\"s w3e0 h38c\" id=\"_c5258353-cf9c-4fe8-bea8-f04cf331942c\"><tr><td class=\"c x1a2 y1db5 w3e1 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Cr\u00e9ances clients<span class=\"_ _0\"></span> et actifs sur co<span class=\"_ _0\"></span>ntrats au 31<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td class=\"c x36a y1db6 w1de he\"><div class=\"t m0 x6f h21 y176a ff1 fsa fc1 sc0 ls0 ws0\">\u00c9chus selon le<span class=\"_ _0\"></span>s \u00e9ch\u00e9ances suivan<span class=\"_ _0\"></span>tes </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1db7 w3e2 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">d\u00e9cembre 2025<span class=\"_ _245\"> </span></div></td><td class=\"c x36b y1db8 w3d8 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Non<span class=\"_ _245\"> </span></div></td><td class=\"c x36c y1db8 w3d9 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">0 \u00e0 30<span class=\"_ _245\"> </span></div></td><td class=\"c x36e y1db8 w3e3 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">31 \u00e0 90<span class=\"_ _245\"> </span></div><div class=\"t m0 x36d hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">91 \u00e0 120<span class=\"_ _245\"> </span></div></td><td class=\"c x36f y1db8 w3e4 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">121 \u00e0<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x370 y1db8 w3dc h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">&gt; 365<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y1db9 w3dd h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">(en milliers d'euros)<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x371 y1dba w1df h269\"><div class=\"t m0 x1d hbd y15cd ff3 fsa fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x372 y1dbb w3de h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">\u00e9chus<span class=\"_ _245\"> </span></div></td><td class=\"c x373 y1dbb w3df h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x374 y1dbb w3df h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x376 y1dbb w3e5 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div><div class=\"t m0 x375 hbd y1bb2 ff3 fsa fc1 sc0 ls13 ws0\">365<span class=\"ls0\"> jours<span class=\"_ _245\"> </span></span></div></td><td></td><td class=\"c x377 y1dbb w3df h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1dbc w1dc h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Taux de d\u00e9pr\u00e9<span class=\"_ _0\"></span>ciation pour risque <span class=\"_ _0\"></span>de cr\u00e9dit </div></td><td class=\"c x34a y1dbc w1dd h229\"><div class=\"t m0 x16 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-0,3% </div></td><td class=\"c x36a y1dbc w1df h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-7,8% </div></td><td class=\"c x378 y1dbc w1e0 h229\"><div class=\"t m0 xb6 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-12,6% </div></td><td class=\"c x334 y1dbc w1e1 h229\"><div class=\"t m0 xb6 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-28,4% </div></td><td class=\"c x379 y1dbc w1e2 h229\"><div class=\"t m0 xcb h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-35,3% </div></td><td class=\"c x331 y1dbc w1e3 h229\"><div class=\"t m0 x1b h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-100,0% </div></td><td class=\"c x371 y1dbc w1df h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-4,2% </div></td></tr><tr><td class=\"c x252 y1dbd w1dc h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Valeur brute de<span class=\"_ _0\"></span>s cr\u00e9ances clients <span class=\"_ _0\"></span>et actifs sur contra<span class=\"_ _0\"></span>ts<span class=\"_ _1\"></span> </div></td><td class=\"c x34a y1dbd w1dd h229\"><div class=\"t m0 x82 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">50 609 </div></td><td class=\"c x36a y1dbd w1df h229\"><div class=\"t m0 x1a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">3 388 </div></td><td class=\"c x378 y1dbd w1e0 h229\"><div class=\"t m0 x1a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">3 099 </div></td><td class=\"c x334 y1dbd w1e1 h229\"><div class=\"t m0 x1e h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">484<span class=\"ls0\"> </span></div></td><td class=\"c x379 y1dbd w1e2 h229\"><div class=\"t m0 x7f h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">601<span class=\"ls0\"> </span></div></td><td class=\"c x331 y1dbd w1e3 h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">1 380 </div></td><td class=\"c x371 y1dbd w1df h229\"><div class=\"t m0 x9e h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">59 561 </div></td></tr><tr><td class=\"c x252 y1dbe w1dc h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation pou<span class=\"_ _0\"></span>r risque de cr\u00e9dit<span class=\"_ _0\"></span> </div></td><td class=\"c x34a y1dbe w1dd h229\"><div class=\"t m0 xc5 hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(137)<span class=\"ls0\"> </span></div></td><td class=\"c x36a y1dbe w1df h229\"><div class=\"t m0 xc4 hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(265)<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1dbe w1e0 h229\"><div class=\"t m0 x1d hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(390)<span class=\"ls0\"> </span></div></td><td class=\"c x334 y1dbe w1e1 h229\"><div class=\"t m0 x1d hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(137)<span class=\"ls0\"> </span></div></td><td class=\"c x379 y1dbe w1e2 h229\"><div class=\"t m0 x79 hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(212)<span class=\"ls0\"> </span></div></td><td class=\"c x331 y1dbe w1e3 h229\"><div class=\"t m0 x4e hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(1 380) </div></td><td class=\"c x371 y1dbe w1df h229\"><div class=\"t m0 xb6 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(2 521) </div></td></tr></table>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>24<span class=\"ff1\"> </span><table class=\"s w3d5 h38b\" id=\"_414d6ed4-4bba-420c-aeca-b0e33edb6613\"><tr><td class=\"c x1a2 y1dab w3d6 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Cr\u00e9ances clients<span class=\"_ _0\"></span> et actifs sur co<span class=\"_ _0\"></span>ntrats au 31 d\u00e9cembre<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x357 y1dac w1e5 h16b\"><div class=\"t m0 x6f h21 y16c0 ff1 fsa fc1 sc0 ls0 ws0\">\u00c9chus selon le<span class=\"_ _0\"></span>s \u00e9ch\u00e9ances suivan<span class=\"_ _0\"></span>tes </div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1dad w3d7 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls13 ws0\">2024<span class=\"_ _245\"> </span></div></td><td class=\"c x358 y1dae w3d8 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Non<span class=\"_ _245\"> </span></div></td><td class=\"c x359 y1dae w3d9 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">0 \u00e0 30<span class=\"_ _245\"> </span></div></td><td class=\"c x35a y1dae w3da h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">31 \u00e0 90<span class=\"_ _245\"> </span></div></td><td class=\"c x35c y1dae w3db h366\" colspan=\"2\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">91 \u00e0 120<span class=\"_ _245\"> </span></div><div class=\"t m0 x35b hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">121 \u00e0 365<span class=\"_ _245\"> </span></div></td><td class=\"c x35d y1dae w3dc h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">&gt; 365<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y1daf w3dd h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">(en milliers d'euros)<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x35e y1db0 w1df h26a\"><div class=\"t m0 x1d hbd y139e ff3 fsa fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x35f y1db1 w3de h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">\u00e9chus<span class=\"_ _245\"> </span></div></td><td class=\"c x360 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x361 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x362 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x363 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x364 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x2b9 y1db2 w1d1 h1e8\"><div class=\"t m0 x4a h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">Taux de d\u00e9pr\u00e9<span class=\"_ _0\"></span>ciation pour risque <span class=\"_ _0\"></span>de cr\u00e9dit </div></td><td class=\"c x365 y1db2 w1e4 h1e8\"><div class=\"t m0 x16 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-0,9% </div></td><td class=\"c x357 y1db2 w1e0 h1e8\"><div class=\"t m0 xc5 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-9,2% </div></td><td class=\"c x366 y1db2 w1e6 h1e8\"><div class=\"t m0 x9e h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-18,4% </div></td><td class=\"c x367 y1db2 w1e1 h1e8\"><div class=\"t m0 xb6 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-23,8% </div></td><td class=\"c x368 y1db2 w1e7 h1e8\"><div class=\"t m0 x16 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-34,4% </div></td><td class=\"c x369 y1db2 w1e1 h1e8\"><div class=\"t m0 xb6 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-72,9% </div></td><td class=\"c x35e y1db2 w1df h1e8\"><div class=\"t m0 xc5 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-4,3% </div></td></tr><tr><td class=\"c x2b9 y1db3 w1d1 h229\"><div class=\"t m0 x4a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Valeur brute de<span class=\"_ _0\"></span>s cr\u00e9ances clients <span class=\"_ _0\"></span>et actifs sur contra<span class=\"_ _0\"></span>ts<span class=\"_ _1\"></span> </div></td><td class=\"c x365 y1db3 w1e4 h229\"><div class=\"t m0 x82 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">47 449 </div></td><td class=\"c x357 y1db3 w1e0 h229\"><div class=\"t m0 x1a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">3 558 </div></td><td class=\"c x366 y1db3 w1e6 h229\"><div class=\"t m0 x51 h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">803<span class=\"ls0\"> </span></div></td><td class=\"c x367 y1db3 w1e1 h229\"><div class=\"t m0 x1e h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">855<span class=\"ls0\"> </span></div></td><td class=\"c x368 y1db3 w1e7 h229\"><div class=\"t m0 x7a h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">498<span class=\"ls0\"> </span></div></td><td class=\"c x369 y1db3 w1e1 h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">1 409 </div></td><td class=\"c x35e y1db3 w1df h229\"><div class=\"t m0 x9e h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">54 572 </div></td></tr><tr><td class=\"c x2b9 y1db4 w1d1 h1e8\"><div class=\"t m0 x4a hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation pou<span class=\"_ _0\"></span>r risque de cr\u00e9dit<span class=\"_ _0\"></span> </div></td><td class=\"c x365 y1db4 w1e4 h1e8\"><div class=\"t m0 xc5 hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(449)<span class=\"ls0\"> </span></div></td><td class=\"c x357 y1db4 w1e0 h1e8\"><div class=\"t m0 x1d hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(328)<span class=\"ls0\"> </span></div></td><td class=\"c x366 y1db4 w1e6 h1e8\"><div class=\"t m0 xc4 hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(148)<span class=\"ls0\"> </span></div></td><td class=\"c x367 y1db4 w1e1 h1e8\"><div class=\"t m0 x1d hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(203)<span class=\"ls0\"> </span></div></td><td class=\"c x368 y1db4 w1e7 h1e8\"><div class=\"t m0 x63 hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(171)<span class=\"ls0\"> </span></div></td><td class=\"c x369 y1db4 w1e1 h1e8\"><div class=\"t m0 xb6 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">(1 026) </div></td><td class=\"c x35e y1db4 w1df h1e8\"><div class=\"t m0 xb6 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">(2 326) </div></td></tr></table>20.4 V<span class=\"_ _0\"></span>ariation de la d\u00e9pr\u00e9<span class=\"_ _1\"></span>ciation des cr<span class=\"_ _1\"></span>\u00e9ances clients<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Exercice 2025<span class=\"ff1\"> </span><table class=\"s w3d4 h38a\" id=\"_ebb4079a-7a6c-4987-8dd8-7a38d3443e5e\"><tr><td class=\"c x252 y1da8 w1e8 he0\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x354 y1da8 w1e9 he0\"><div class=\"t m0 xbb h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x355 y1da8 w1ea he0\"><div class=\"t m0 x11a h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">R\u00e9\u00e9valuation nette </div></td><td class=\"c x311 y1da8 w1e9 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">Passage en pertes </div></td><td class=\"c x261 y1da8 w58 he0\"><div class=\"t m0 xbb h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td></tr><tr><td class=\"c x252 y1da9 w1e8 h235\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation des cr\u00e9a<span class=\"_ _0\"></span>nces clients </div></td><td class=\"c x354 y1da9 w1e9 h235\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(2 326) </div></td><td class=\"c x355 y1da9 w1ea h235\"><div class=\"t m0 x9c h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(195) </div></td><td class=\"c x311 y1da9 w1e9 h235\"><div class=\"t m0 x17d h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1da9 w58 h235\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(2 521) </div></td></tr><tr><td class=\"c x252 y1daa w1e8 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x354 y1daa w1e9 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(2 326) </div></td><td class=\"c x355 y1daa w1ea h1e8\"><div class=\"t m0 x9c h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(195) </div></td><td class=\"c x311 y1daa w1e9 h1e8\"><div class=\"t m0 x17d h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1daa w58 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(2 521) </div></td></tr></table>Exercice 2024<span class=\"ff1\"> </span><table class=\"s w3d3 h389\" id=\"_e800177d-5699-4cb0-8538-d6bf56e2b99a\"><tr><td class=\"c x252 y1da6 w1eb he\"><div class=\"t m0 x75 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x354 y1da6 w1e9 he\"><div class=\"t m0 xb6 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>3 </div></td><td class=\"c x355 y1da6 w1ea he\"><div class=\"t m0 x1b hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">R\u00e9\u00e9valuation<span class=\"_ _0\"></span> nette </div></td><td class=\"c x356 y1da6 w1e9 he\"><div class=\"t m0 x1b hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">Passage en perte<span class=\"_ _0\"></span>s </div></td><td class=\"c x2e1 y1da6 w58 he\"><div class=\"t m0 xb6 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>4 </div></td></tr><tr><td class=\"c x252 y1c46 w1eb h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation de<span class=\"_ _0\"></span>s cr\u00e9ances clients </div></td><td class=\"c x354 y1c46 w1e9 h229\"><div class=\"t m0 x17b h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">(1 992) </div></td><td class=\"c x355 y1c46 w1ea h229\"><div class=\"t m0 xbf h21 y12b1 ff1 fsa fc0 sc0 ls3c ws0\">(492)<span class=\"ls0\"> </span></div></td><td class=\"c x356 y1c46 w1e9 h229\"><div class=\"t m0 x6 h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">158<span class=\"ls0\"> </span></div></td><td class=\"c x2e1 y1c46 w58 h229\"><div class=\"t m0 x17b h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">(2 326) </div></td></tr><tr><td class=\"c x252 y1da7 w1eb h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x354 y1da7 w1e9 h229\"><div class=\"t m0 x17b hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(1 992) </div></td><td class=\"c x355 y1da7 w1ea h229\"><div class=\"t m0 xbf hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(492)<span class=\"ls0\"> </span></div></td><td class=\"c x356 y1da7 w1e9 h229\"><div class=\"t m0 x6 hbd y12b1 ff3 fsa fc1 sc0 ls13 ws0\">158<span class=\"ls0\"> </span></div></td><td class=\"c x2e1 y1da7 w58 h229\"><div class=\"t m0 x17b hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(2 326) </div></td></tr></table>Note 24.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Emprunts et d<span class=\"_ _1\"></span>ettes financi\u00e8res<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les em<span class=\"_ _0\"></span>pru<span class=\"_ _1\"></span>nts sont <span class=\"_ _0\"></span>initialement enregistr\u00e9s au<span class=\"_ _0\"></span> co\u00fbt, qui <span class=\"_ _0\"></span>correspond \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur du <span class=\"_ _0\"></span>montant re\u00e7u, <span class=\"_ _0\"></span>net de<span class=\"_ _0\"></span>s<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> co\u00fbts <span class=\"_ _b\"></span>d\u2019\u00e9miss<span class=\"_ _1\"></span>ion. <span class=\"_ _b\"></span>Post\u00e9r<span class=\"_ _1\"></span>ieurement <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omptabilisati<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>initial<span class=\"_ _1\"></span>e, <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>emprunts <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>\u00e9v<span class=\"_ _1\"></span>alu\u00e9s <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>\u00fbt <span class=\"_ _b\"></span>amort<span class=\"_ _1\"></span>i,<span class=\"_ _245\"> </span>en <span class=\"_ _3\"> </span>utilisant <span class=\"_ _3\"> </span>la <span class=\"_ _11\"> </span>m\u00e9thode <span class=\"_ _3\"> </span>du <span class=\"_ _3\"> </span>taux <span class=\"_ _11\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _3\"> </span>effectif, <span class=\"_ _3\"> </span>qui <span class=\"_ _3\"> </span>prend <span class=\"_ _11\"> </span>en <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>te <span class=\"_ _3\"> </span>les <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>o\u00fbts <span class=\"_ _11\"> </span>marginaux <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>irectement<span class=\"_ _245\"> </span>attribuables \u00e0 l\u2019\u00e9m<span class=\"_ _1\"></span>ission et toute d\u00e9cot<span class=\"_ _1\"></span>e ou prime de re<span class=\"_ _1\"></span>mboursement.  <span class=\"_ _b\"></span><span class=\"ff1\"> </span>La <span class=\"_ _b\"></span>partie <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inanci\u00e8re <span class=\"_ _b\"></span>due<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>mo<span class=\"_ _1\"></span>is <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>compter<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>cl\u00f4ture <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>lass\u00e9e <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>les<span class=\"_ _245\"> </span>passifs courants.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>24.1 D\u00e9tail des dette<span class=\"_ _1\"></span>s financi\u00e8res<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25 et 31 d\u00e9ce<span class=\"_ _1\"></span>mbre 2024, l<span class=\"_ _1\"></span>\u2019\u00e9ch\u00e9ance des dettes<span class=\"_ _1\"></span> financi\u00e8res es<span class=\"_ _1\"></span>t la suivante :<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w3f1 h393\" id=\"_dfe8e1ab-ee38-4e4a-86a5-f80ee5ac0cef\"><tr><td class=\"c x386 y1deb w1f1 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x387 y1deb w1f2 h27b\"><div class=\"t m0 x1b h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x388 y1deb wb3 h27b\"><div class=\"t m0 x79 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">&lt; 1 an </div></td><td class=\"c x389 y1deb wf3 h27b\"><div class=\"t m0 x154 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">1 \u00e0 5 ans </div></td><td class=\"c x38a y1deb w1f3 h27b\"><div class=\"t m0 xed h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">&gt; 5 ans </div></td></tr><tr><td class=\"c x386 y1dec w1f1 h27c\"><div class=\"t m0 x75 h228 y17a5 ff1 fs2a fc0 sc0 ls0 ws0\">Emprunts aupr\u00e8s des <span class=\"_ _0\"></span>\u00e9tablissements de cr\u00e9dit </div></td><td class=\"c x387 y1dec w1f2 h27c\"><div class=\"t m0 x84 h228 y17a5 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x388 y1dec wb3 h27c\"><div class=\"t m0 x9c h228 y17a5 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x389 y1dec wf3 h27c\"><div class=\"t m0 x9c h228 y17a5 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1dec w1f3 h27c\"><div class=\"t m0 xbf h228 y17a5 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1ded w1f1 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes locatives </div></td><td class=\"c x387 y1ded w1f2 h27b\"><div class=\"t m0 x2 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">17 553 </div></td><td class=\"c x388 y1ded wb3 h27b\"><div class=\"t m0 xb9 h228 y1239 ff1 fs2a fc0 sc0 ls5f ws0\">3 <span class=\"ls0\">702</span><span class=\"ls0\"> </span></div></td><td class=\"c x389 y1ded wf3 h27b\"><div class=\"t m0 xb9 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">9 728 </div></td><td class=\"c x38a y1ded w1f3 h27b\"><div class=\"t m0 x133 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">4 124 </div></td></tr><tr><td class=\"c x386 y1dee w1f1 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Concours bancaires cou<span class=\"_ _0\"></span>rants </div></td><td class=\"c x387 y1dee w1f2 h27b\"><div class=\"t m0 x45 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td><td class=\"c x388 y1dee wb3 h27b\"><div class=\"t m0 xe7 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td><td class=\"c x389 y1dee wf3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1dee w1f3 h27b\"><div class=\"t m0 xbf h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1def w1f1 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Int\u00e9r\u00eats courus non <span class=\"_ _0\"></span>\u00e9chus </div></td><td class=\"c x387 y1def w1f2 h27b\"><div class=\"t m0 x84 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x388 y1def wb3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x389 y1def wf3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1def w1f3 h27b\"><div class=\"t m0 xbf h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1df0 w1f1 h27b\"><div class=\"t m0 x75 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">Total emprunts et dett<span class=\"_ _0\"></span>es financi\u00e8res </div></td><td class=\"c x387 y1df0 w1f2 h27b\"><div class=\"t m0 x2 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">17 672 </div></td><td class=\"c x388 y1df0 wb3 h27b\"><div class=\"t m0 xb9 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">3 820 </div></td><td class=\"c x389 y1df0 wf3 h27b\"><div class=\"t m0 xb9 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">9 728 </div></td><td class=\"c x38a y1df0 w1f3 h27b\"><div class=\"t m0 x133 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">4 124 </div></td></tr><tr><td class=\"c x386 y1df1 w1f4 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x38b y1df1 w1cf h27b\"><div class=\"t m0 x82 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x388 y1df1 wb3 h27b\"><div class=\"t m0 x97 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">&lt; 1 an </div></td><td class=\"c x389 y1df1 wf3 h27b\"><div class=\"t m0 x154 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">1 \u00e0 5 ans </div></td><td class=\"c x38a y1df1 w1f3 h27b\"><div class=\"t m0 xed h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">&gt; 5 ans </div></td></tr><tr><td class=\"c x386 y1df2 w1f4 h263\"><div class=\"t m0 x75 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">Emprunts aupr\u00e8s des \u00e9tablis<span class=\"_ _0\"></span>sements de cr\u00e9dit </div></td><td class=\"c x38b y1df2 w1cf h263\"><div class=\"t m0 x10b h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x388 y1df2 wb3 h263\"><div class=\"t m0 x9c h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x389 y1df2 wf3 h263\"><div class=\"t m0 x9c h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1df2 w1f3 h263\"><div class=\"t m0 xbf h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1df3 w1f4 h27b\"><div class=\"t m0 x75 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes locatives </div></td><td class=\"c x38b y1df3 w1cf h27b\"><div class=\"t m0 x23 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">16 971 </div></td><td class=\"c x388 y1df3 wb3 h27b\"><div class=\"t m0 xb9 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">3 836 </div></td><td class=\"c x389 y1df3 wf3 h27b\"><div class=\"t m0 x71 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">10 836 </div></td><td class=\"c x38a y1df3 w1f3 h27b\"><div class=\"t m0 x133 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">2 299 </div></td></tr><tr><td class=\"c x386 y1df4 w1f4 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Concours bancaires cou<span class=\"_ _0\"></span>rants </div></td><td class=\"c x38b y1df4 w1cf h27b\"><div class=\"t m0 x94 h228 y1239 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td class=\"c x388 y1df4 wb3 h27b\"><div class=\"t m0 xbe h228 y1239 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td class=\"c x389 y1df4 wf3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1df4 w1f3 h27b\"><div class=\"t m0 xbf h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1df5 w1f4 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Int\u00e9r\u00eats courus non <span class=\"_ _0\"></span>\u00e9chus </div></td><td class=\"c x38b y1df5 w1cf h27b\"><div class=\"t m0 x10b h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x388 y1df5 wb3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x389 y1df5 wf3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1df5 w1f3 h27b\"><div class=\"t m0 xbf h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1df6 w1f4 h27c\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">Total emprunts et dett<span class=\"_ _0\"></span>es financi\u00e8res </div></td><td class=\"c x38b y1df6 w1cf h27c\"><div class=\"t m0 x23 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">17 058 </div></td><td class=\"c x388 y1df6 wb3 h27c\"><div class=\"t m0 xb9 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">3 923 </div></td><td class=\"c x389 y1df6 wf3 h27c\"><div class=\"t m0 x71 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">10 836 </div></td><td class=\"c x38a y1df6 w1f3 h27c\"><div class=\"t m0 x133 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">2 299 </div></td></tr></table>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25, le gr<span class=\"_ _1\"></span>oupe ne poss<span class=\"_ _1\"></span>\u00e8de aucun emprunt<span class=\"_ _1\"></span> aupr\u00e8s des \u00e9tab<span class=\"_ _1\"></span>lissement<span class=\"_ _1\"></span>s de cr<span class=\"_ _1\"></span>\u00e9dit.<span class=\"ff1\"> </span>24.2 V<span class=\"_ _0\"></span>ariation des empru<span class=\"_ _1\"></span>nts<span class=\"ff3\"> </span>Sur les <span class=\"_ _0\"></span>exercices 2025 et <span class=\"_ _0\"></span>2024,<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>es variations relatives au <span class=\"_ _0\"></span>poste <span class=\"ff7\">Emprunts<span class=\"_ _1\"></span> aupr\u00e8s de<span class=\"_ _0\"></span>s \u00e9tablissements de cr\u00e9dit<span class=\"ff4\"> </span></span>s\u2019explique<span class=\"ls4\">nt</span> de <span class=\"_ _1\"></span>la mani\u00e8re suivante<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3f0 h392\" id=\"_e536cdd2-fd4c-43c7-88c4-0b4bc0bb6102\"><tr><td class=\"c x252 y1de5 w1f5 h1bd\"><div class=\"t m0 x75 h227 y1079 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x384 y1de5 w1f6 h1bd\"><div class=\"t m0 xed h227 y1079 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x261 y1de5 w1a3 h1bd\"><div class=\"t m0 x6f h227 y1079 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1de6 w1f5 h1bd\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Emprunts aupr\u00e8s des <span class=\"_ _0\"></span>\u00e9tablissements de cr\u00e9dit au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x152 h23b ye7 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 xe3 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier </div></td><td class=\"c x384 y1de6 w1f6 h1bd\"><div class=\"t m0 xf1 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de6 w1a3 h1bd\"><div class=\"t m0 x5b h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1de7 w1f5 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Remboursement des em<span class=\"_ _0\"></span>prunts </div></td><td class=\"c x384 y1de7 w1f6 h1bd\"><div class=\"t m0 xf1 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de7 w1a3 h1bd\"><div class=\"t m0 x5b h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1de8 w1f5 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Charge d'int\u00e9r\u00eat </div></td><td class=\"c x384 y1de8 w1f6 h26d\"><div class=\"t m0 xf1 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de8 w1a3 h26d\"><div class=\"t m0 x5b h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1de9 w1f5 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Int\u00e9r\u00eats financiers net <span class=\"_ _0\"></span>vers\u00e9s<span class=\"_ _1\"></span> </div></td><td class=\"c x384 y1de9 w1f6 h1bd\"><div class=\"t m0 xf1 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de9 w1a3 h1bd\"><div class=\"t m0 x5b h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1dea w1f5 h27d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Emprunts aupr\u00e8s des <span class=\"_ _0\"></span>\u00e9tablissements de cr\u00e9dit au 31 d\u00e9cem<span class=\"_ _0\"></span>bre<span class=\"_ _1\"></span> </div></td><td class=\"c x384 y1dea w1f6 h27d\"><div class=\"t m0 xf1 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1dea w1a3 h27d\"><div class=\"t m0 x5b h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr></table>Les variations relatives<span class=\"_ _1\"></span> aux dettes locatives<span class=\"_ _1\"></span> sont pr\u00e9se<span class=\"_ _1\"></span>nt\u00e9es en note 18.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Note 25.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Instruments finan<span class=\"_ _1\"></span>ciers<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Les niveaux de hi\u00e9rarc<span class=\"_ _1\"></span>hie des justes va<span class=\"_ _1\"></span>leurs suivants sont d\u00e9finis c<span class=\"_ _1\"></span>onform\u00e9ment \u00e0<span class=\"_ _1\"></span> la norme IFRS 7 :<span class=\"_ _245\"> </span><span class=\"_ _16\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau 1 : juste valeur fo<span class=\"_ _1\"></span>nd\u00e9e sur <span class=\"_ _1\"></span>des prix cot\u00e9s s<span class=\"_ _1\"></span>ur un march\u00e9 actif<span class=\"_ _1\"></span> ;<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau <span class=\"_ _16\"></span>2 <span class=\"_ _16\"></span>: <span class=\"_ _16\"></span>juste <span class=\"_ _16\"></span>valeur <span class=\"_ _16\"></span>\u00e9valu\u00e9e <span class=\"_ _16\"></span>gr\u00e2ce <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>donn\u00e9es <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _16\"></span>observables <span class=\"_ _16\"></span>(autres <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>prix<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>cot\u00e9s inclus dans le nive<span class=\"_ _1\"></span>au 1) ;<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau 3 : <span class=\"_ _0\"></span>juste valeur d\u00e9ter<span class=\"_ _1\"></span>min\u00e9e selon des techniques de valorisation s\u2019appuyan<span class=\"_ _1\"></span>t sur des donn\u00e9es<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>de march\u00e9 non observ<span class=\"_ _1\"></span>ables.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25<span class=\"ff1\"> </span><table class=\"s w3f2 h394\" id=\"_a7bd16f4-a08a-400c-8d08-ff4ef6bad088\"><tr><td></td><td></td><td></td><td></td><td class=\"c x38c y1df7 w1f9 h162\"><div class=\"t m0 x154 h228 y16cf ff1 fs2a fc1 sc0 ls0 ws0\">Classement selon IFR<span class=\"_ _0\"></span>S 9 </div></td><td></td><td></td></tr><tr><td class=\"c x38d y1df8 w3f3 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Au 31 d\u00e9cembre 2025<span class=\"_ _245\"> </span></div></td><td class=\"c x38e y1df9 w3f4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Niveau dans<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x38f y1df9 w3f5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td><td class=\"c x390 y1df9 w3f6 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x38d y1dfa w3f7 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"_ _245\"> </span></div></td><td class=\"c x38e y1dfb w3f8 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">la hi\u00e9rarchie<span class=\"_ _245\"> </span></div></td><td class=\"c x391 y1dfb w3f9 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbt<span class=\"_ _245\"> </span></div></td><td class=\"c x392 y1dfb w3fa h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur par<span class=\"_ _245\"> </span></div></td><td class=\"c x393 y1dfb w3fb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">par autres<span class=\"_ _245\"> </span></div></td><td class=\"c x394 y1dfb w3fc h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Valeur<span class=\"_ _245\"> </span></div></td><td class=\"c x395 y1dfb w3f5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x396 y1dfc w3fd h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">de la juste<span class=\"_ _245\"> </span></div></td><td class=\"c x397 y1dfc w3fe h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">amorti<span class=\"_ _245\"> </span></div></td><td class=\"c x398 y1dfc w3ff h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat<span class=\"_ _245\"> </span></div></td><td class=\"c x390 y1dfc w400 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">\u00e9l\u00e9ments du<span class=\"_ _245\"> </span></div></td><td class=\"c x399 y1dfc w394 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">comptable<span class=\"_ _245\"> </span></div></td><td class=\"c x39a y1dfc w401 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x39b y1dfd w401 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td><td class=\"c x39d y1dfd w402 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">net<span class=\"_ _245\"> </span></div><div class=\"t m0 x39c h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat global<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x386 y1dfe w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Titres non consolid\u00e9<span class=\"_ _0\"></span>s </div></td><td class=\"c x39e y1dfe w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 3 </div></td><td></td><td class=\"c x39f y1dfe w19b h162\"><div class=\"t m0 x97 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td></td><td class=\"c x3a0 y1dfe w1fa h162\"><div class=\"t m0 x178 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x3a1 y1dfe w1fb h162\"><div class=\"t m0 x133 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td></tr><tr><td class=\"c x386 y1dff w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Pr\u00eats, d\u00e9p\u00f4ts et cautio<span class=\"_ _0\"></span>nnement </div></td><td class=\"c x39e y1dff w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1dff w3 h162\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 017 </div></td><td></td><td></td><td class=\"c x3a0 y1dff w1fa h162\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 017 </div></td><td class=\"c x3a1 y1dff w1fb h162\"><div class=\"t m0 x7f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 017 </div></td></tr><tr><td class=\"c x386 y1e00 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs non courant<span class=\"_ _0\"></span>s </div></td><td class=\"c x39e y1e00 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e00 w3 h162\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td></td><td></td><td class=\"c x3a0 y1e00 w1fa h162\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x3a1 y1e00 w1fb h162\"><div class=\"t m0 x7f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td></tr><tr><td class=\"c x386 y1e01 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances clients et <span class=\"_ _0\"></span>actifs sur contrats </div></td><td class=\"c x39e y1e01 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e01 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">57 040 </div></td><td></td><td></td><td class=\"c x3a0 y1e01 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">57 040 </div></td><td class=\"c x3a1 y1e01 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">57 040 </div></td></tr><tr><td class=\"c x386 y1e02 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances et actifs<span class=\"_ _0\"></span> courants </div></td><td class=\"c x39e y1e02 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e02 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 563 </div></td><td></td><td></td><td class=\"c x3a0 y1e02 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 563 </div></td><td class=\"c x3a1 y1e02 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 563 </div></td></tr><tr><td class=\"c x386 y1e03 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Tr\u00e9sorerie et \u00e9quival<span class=\"_ _0\"></span>ents de tr\u00e9sorerie </div></td><td class=\"c x39e y1e03 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x39f y1e03 w19b h162\"><div class=\"t m0 x16 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">195 743 </div></td><td></td><td class=\"c x3a0 y1e03 w1fa h162\"><div class=\"t m0 x4f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">195 743 </div></td><td class=\"c x3a1 y1e03 w1fb h162\"><div class=\"t m0 x1d h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">195 743 </div></td></tr><tr><td class=\"c x386 y1e04 w1f7 h162\"><div class=\"t m0 x75 h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">Total actifs financier<span class=\"_ _0\"></span>s </div></td><td></td><td class=\"c x38c y1e04 w3 h162\"><div class=\"t m0 x9e h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">76 985 </div></td><td class=\"c x39f y1e04 w19b h162\"><div class=\"t m0 x16 h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">195 747 </div></td><td class=\"c x3a2 y1e04 w1fc h162\"><div class=\"t m0 x98 h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3a0 y1e04 w1fa h162\"><div class=\"t m0 x4f h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">272 732 </div></td><td class=\"c x3a1 y1e04 w1fb h162\"><div class=\"t m0 x1d h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">272 732 </div></td></tr><tr><td class=\"c x386 y1e05 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Concours bancaires cou<span class=\"_ _0\"></span>rants </div></td><td class=\"c x39e y1e05 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x39f y1e05 w19b h162\"><div class=\"t m0 x80 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td><td></td><td class=\"c x3a0 y1e05 w1fa h162\"><div class=\"t m0 x74 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td><td class=\"c x3a1 y1e05 w1fb h162\"><div class=\"t m0 x70 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td></tr><tr><td class=\"c x386 y1e06 w1f7 h16b\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fournisseurs <span class=\"_ _0\"></span>et co<span class=\"_ _1\"></span>mptes rattach<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _1\"></span> </div></td><td class=\"c x39e y1e06 w1f8 h16b\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e06 w3 h16b\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 982 </div></td><td></td><td></td><td class=\"c x3a0 y1e06 w1fa h16b\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 982 </div></td><td class=\"c x3a1 y1e06 w1fb h16b\"><div class=\"t m0 x7f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 982 </div></td></tr><tr><td class=\"c x386 y1e07 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes locatives </div></td><td class=\"c x39e y1e07 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e07 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 553 </div></td><td></td><td></td><td class=\"c x3a0 y1e07 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 553 </div></td><td class=\"c x3a1 y1e07 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 553 </div></td></tr><tr><td class=\"c x386 y1e08 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres dettes et pas<span class=\"_ _0\"></span>sifs courants </div></td><td class=\"c x39e y1e08 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e08 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">40 955 </div></td><td></td><td></td><td class=\"c x3a0 y1e08 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">40 955 </div></td><td class=\"c x3a1 y1e08 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">40 955 </div></td></tr><tr><td class=\"c x386 y1e09 w1f7 h162\"><div class=\"t m0 x75 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">Total passifs financiers<span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x38c y1e09 w3 h162\"><div class=\"t m0 x9e h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">63 489 </div></td><td class=\"c x39f y1e09 w19b h162\"><div class=\"t m0 x80 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">119 </div></td><td class=\"c x3a2 y1e09 w1fc h162\"><div class=\"t m0 x98 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3a0 y1e09 w1fa h162\"><div class=\"t m0 x83 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">63 608 </div></td><td class=\"c x3a1 y1e09 w1fb h162\"><div class=\"t m0 x1e h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">63 608 </div></td></tr></table>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>24<span class=\"ff1\"> </span><table class=\"s w403 h395\" id=\"_6ee3b512-4f9a-40c2-8607-b848986c00ad\"><tr><td></td><td></td><td></td><td></td><td class=\"c x3a3 y1e0a w1ff h162\"><div class=\"t m0 x154 h228 ye77 ff1 fs2a fc1 sc0 ls0 ws0\">Classement selon IFR<span class=\"_ _0\"></span>S 9 </div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1e0b w3f3 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Au 31 d\u00e9cembre 2024<span class=\"_ _245\"> </span></div></td><td class=\"c x3a4 y1e0c w3f4 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Niveau dans<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x3a5 y1e0c w3f5 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td><td class=\"c x3a6 y1e0c w3f6 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1e0d w3f7 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"_ _245\"> </span></div></td><td class=\"c x3a4 y1e0e w3f8 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">la hi\u00e9rarchie<span class=\"_ _245\"> </span></div></td><td class=\"c x3a7 y1e0e w3f9 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbt<span class=\"_ _245\"> </span></div></td><td class=\"c x3a8 y1e0e w3fa h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur par<span class=\"_ _245\"> </span></div></td><td class=\"c x3a9 y1e0e w3fb h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">par autres<span class=\"_ _245\"> </span></div></td><td class=\"c x3aa y1e0e w3fc h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Valeur<span class=\"_ _245\"> </span></div></td><td class=\"c x3ab y1e0e w3f5 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x3ac y1e0f w3fd h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">de la juste<span class=\"_ _245\"> </span></div></td><td class=\"c x3ad y1e0f w3fe h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">amorti<span class=\"_ _245\"> </span></div></td><td class=\"c x3ae y1e0f w3ff h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat<span class=\"_ _245\"> </span></div></td><td class=\"c x3a6 y1e0f w400 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">\u00e9l\u00e9ments du<span class=\"_ _245\"> </span></div></td><td class=\"c x3af y1e0f w394 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">comptable<span class=\"_ _245\"> </span></div></td><td class=\"c x3b0 y1e0f w401 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x3b1 y1e10 w401 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td><td class=\"c x3b3 y1e10 w404 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">net<span class=\"_ _245\"> </span></div><div class=\"t m0 x3b2 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat global<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1e11 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Titres non consolid\u00e9<span class=\"_ _0\"></span>s </div></td><td class=\"c x3b4 y1e11 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 3 </div></td><td></td><td class=\"c x25f y1e11 w202 h162\"><div class=\"t m0 x97 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td></td><td class=\"c x3b5 y1e11 w200 h162\"><div class=\"t m0 x178 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x3b6 y1e11 w201 h162\"><div class=\"t m0 x133 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td></tr><tr><td class=\"c x252 y1e12 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Pr\u00eats, d\u00e9p\u00f4ts et cautio<span class=\"_ _0\"></span>nnement </div></td><td class=\"c x3b4 y1e12 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e12 wcb h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">995 </div></td><td></td><td></td><td class=\"c x3b5 y1e12 w200 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">995 </div></td><td class=\"c x3b6 y1e12 w201 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">995 </div></td></tr><tr><td class=\"c x252 y1e13 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs non courant<span class=\"_ _0\"></span>s </div></td><td class=\"c x3b4 y1e13 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e13 wcb h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td><td></td><td></td><td class=\"c x3b5 y1e13 w200 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td><td class=\"c x3b6 y1e13 w201 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1e14 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances clients et <span class=\"_ _0\"></span>actifs sur contrats </div></td><td class=\"c x3b4 y1e14 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e14 wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">52 246 </div></td><td></td><td></td><td class=\"c x3b5 y1e14 w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">52 246 </div></td><td class=\"c x3b6 y1e14 w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">52 246 </div></td></tr><tr><td class=\"c x252 y1e15 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances et actifs<span class=\"_ _0\"></span> courants </div></td><td class=\"c x3b4 y1e15 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e15 wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">15 772 </div></td><td></td><td></td><td class=\"c x3b5 y1e15 w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">15 772 </div></td><td class=\"c x3b6 y1e15 w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">15 772 </div></td></tr><tr><td class=\"c x252 y1e16 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Tr\u00e9sorerie et \u00e9quival<span class=\"_ _0\"></span>ents de tr\u00e9sorerie </div></td><td class=\"c x3b4 y1e16 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x25f y1e16 w202 h162\"><div class=\"t m0 x16 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">176 178 </div></td><td></td><td class=\"c x3b5 y1e16 w200 h162\"><div class=\"t m0 xc4 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">176 178 </div></td><td class=\"c x3b6 y1e16 w201 h162\"><div class=\"t m0 xc4 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">176 178 </div></td></tr><tr><td class=\"c x252 y1e17 w1fd h16b\"><div class=\"t m0 x75 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">Total actifs financier<span class=\"_ _0\"></span>s </div></td><td></td><td class=\"c x3a3 y1e17 wcb h16b\"><div class=\"t m0 xb6 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">69 966 </div></td><td class=\"c x25f y1e17 w202 h16b\"><div class=\"t m0 x16 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">176 182 </div></td><td class=\"c x3b7 y1e17 w203 h16b\"><div class=\"t m0 x98 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3b5 y1e17 w200 h16b\"><div class=\"t m0 xc4 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">246 147 </div></td><td class=\"c x3b6 y1e17 w201 h16b\"><div class=\"t m0 xc4 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">246 147 </div></td></tr><tr><td class=\"c x252 y1e18 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Concours bancaires cou<span class=\"_ _0\"></span>rants </div></td><td class=\"c x3b4 y1e18 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x25f y1e18 w202 h162\"><div class=\"t m0 x70 h228 y12b3 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3b5 y1e18 w200 h162\"><div class=\"t m0 xd2 h228 y12b3 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td class=\"c x3b6 y1e18 w201 h162\"><div class=\"t m0 x97 h228 y12b3 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e19 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fournisseurs <span class=\"_ _0\"></span>et co<span class=\"_ _1\"></span>mptes rattach<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _1\"></span> </div></td><td class=\"c x3b4 y1e19 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e19 wcb h162\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">3 772 </div></td><td></td><td></td><td class=\"c x3b5 y1e19 w200 h162\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">3 772 </div></td><td class=\"c x3b6 y1e19 w201 h162\"><div class=\"t m0 x62 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">3 772 </div></td></tr><tr><td class=\"c x252 y1e1a w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes locatives </div></td><td class=\"c x3b4 y1e1a w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e1a wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">16 971 </div></td><td></td><td></td><td class=\"c x3b5 y1e1a w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">16 971 </div></td><td class=\"c x3b6 y1e1a w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">16 971 </div></td></tr><tr><td class=\"c x252 y1e1b w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres dettes et pas<span class=\"_ _0\"></span>sifs courants </div></td><td class=\"c x3b4 y1e1b w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e1b wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">39 881 </div></td><td></td><td></td><td class=\"c x3b5 y1e1b w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">39 881 </div></td><td class=\"c x3b6 y1e1b w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">39 881 </div></td></tr><tr><td class=\"c x252 y1e1c w1fd h162\"><div class=\"t m0 x75 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">Total passifs financiers<span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x3a3 y1e1c wcb h162\"><div class=\"t m0 xb6 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">60 624 </div></td><td class=\"c x25f y1e1c w202 h162\"><div class=\"t m0 x70 h227 y12b3 ff3 fs2a fc1 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td class=\"c x3b7 y1e1c w203 h162\"><div class=\"t m0 x98 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3b5 y1e1c w200 h162\"><div class=\"t m0 x83 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">60 711 </div></td><td class=\"c x3b6 y1e1c w201 h162\"><div class=\"t m0 x1e h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">60 711 </div></td></tr></table>La <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>valeur <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>pr\u00eats <span class=\"_ _16\"></span>et <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _b\"></span>coura<span class=\"_ _1\"></span>nts, <span class=\"_ _b\"></span>dettes <span class=\"_ _b\"></span>fourniss<span class=\"_ _1\"></span>eurs <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>autres <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>ssifs <span class=\"_ _b\"></span>coura<span class=\"_ _1\"></span>nts <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>identique <span class=\"_ _b\"></span>\u00e0<span class=\"_ _1\"></span> leur valeur comptab<span class=\"_ _1\"></span>le, compte t<span class=\"_ _1\"></span>enu de leur nature<span class=\"_ _1\"></span> \u00e0 court term<span class=\"_ _1\"></span>e. Pour les pr\u00eats<span class=\"_ _1\"></span> et <span class=\"_ _b\"></span>cautionneme<span class=\"_ _1\"></span>nts inclus dans<span class=\"_ _1\"></span> les autres actifs financiers non <span class=\"_ _0\"></span>courants<span class=\"_ _1\"></span>, de m\u00eame que pour les emprunts bancaires et autres dettes, leur juste valeur est jug\u00e9e proche<span class=\"_ _1\"></span> de leur valeur compt<span class=\"_ _1\"></span>able, l\u2019effet d\u2019actualisation \u00e9ta<span class=\"_ _1\"></span>nt jug\u00e9 non sign<span class=\"_ _1\"></span>ificatif.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>26.1 Gestion du risqu<span class=\"_ _1\"></span>e de change<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>isque <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>chang<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>risqu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>val<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>flux<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tr\u00e9s<span class=\"_ _1\"></span>orerie <span class=\"_ _b\"></span>futurs<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>d'un <span class=\"_ _b\"></span>instrument<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nancier<span class=\"_ _245\"> </span>fluctuent en raison des vari<span class=\"_ _1\"></span>ations des taux de change. <span class=\"_ _1\"></span>Le groupe Planisware op<span class=\"_ _1\"></span>\u00e8re \u00e0 l'\u00e9chelle internationa<span class=\"_ _1\"></span>le et<span class=\"_ _245\"> </span>est <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>nc <span class=\"_ _b\"></span>expos\u00e9 <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>risq<span class=\"_ _1\"></span>ue <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nge <span class=\"_ _b\"></span>qui <span class=\"_ _b\"></span>r\u00e9sulte <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>luctuations <span class=\"_ _b\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>taux<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>change <span class=\"_ _b\"></span>dans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iverses <span class=\"_ _b\"></span>devise<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span>\u00e9trang\u00e8res, principale<span class=\"_ _1\"></span>ment le dollar a<span class=\"_ _1\"></span>m\u00e9ricain, le yen <span class=\"_ _1\"></span>japonais et la livr<span class=\"_ _1\"></span>e sterling. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>L'exposition <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>u <span class=\"_ _11\"> </span>group<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>au<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>risque <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>vari<span class=\"_ _1\"></span>ation <span class=\"_ _f\"> </span>des <span class=\"_ _11\"> </span>taux <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>cha<span class=\"_ _1\"></span>nge <span class=\"_ _11\"> </span>concern<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>principalement <span class=\"_ _f\"> </span>les <span class=\"_ _11\"> </span>activit<span class=\"_ _1\"></span>\u00e9s<span class=\"_ _245\"> </span>op\u00e9rationnelles <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>gro<span class=\"_ _1\"></span>upe <span class=\"_ _4\"> </span>(lorsque <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>produits<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>ou <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>d\u00e9penses <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>libell\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>une <span class=\"_ _4\"> </span>devise <span class=\"_ _4\"> </span>autre <span class=\"_ _4\"> </span>que<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> l\u2019euro). <span class=\"ff1\"> </span>Le Groupe n\u2019utilise pas<span class=\"_ _1\"></span> d\u2019instruments de couvert<span class=\"_ _1\"></span>ure pour s<span class=\"_ _1\"></span>e couvrir du risque de c<span class=\"_ _1\"></span>hange.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Impact de conversion<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Dans <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>compte <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>r\u00e9sultat, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>nsolidation <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>mptes <span class=\"_ _b\"></span>s\u2019effectuant <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>euros, <span class=\"_ _16\"></span>les <span class=\"_ _1\"></span>diff\u00e9rents <span class=\"_ _b\"></span>agr\u00e9gats <span class=\"_ _b\"></span>d\u2019<span class=\"_ _1\"></span>une<span class=\"_ _245\"> </span>filiale <span class=\"_ _b\"></span>dont <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>transac<span class=\"_ _1\"></span>tions <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>libell\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>dev<span class=\"_ _1\"></span>ise <span class=\"_ _b\"></span>\u00e9trang\u00e8re <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ouvent <span class=\"_ _b\"></span>affect\u00e9s <span class=\"_ _b\"></span>m\u00e9canique<span class=\"_ _1\"></span>ment <span class=\"_ _b\"></span>par<span class=\"_ _245\"> </span>les fluctuations de ch<span class=\"_ _1\"></span>ange lors de l<span class=\"_ _1\"></span>a conversion.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Dans <span class=\"_ _16\"></span>l\u2019\u00e9tat <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>situation <span class=\"_ _4\"></span>financi\u00e8re, <span class=\"_ _16\"></span>l\u2019impact <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>oncerne <span class=\"_ _4\"></span>essentiellement <span class=\"_ _16\"></span>les <span class=\"_ _4\"></span>cr\u00e9ances <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _4\"></span>Soci\u00e9t\u00e9, <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span>filiales <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>ses <span class=\"_ _16\"></span>clients <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>ventes <span class=\"_ _16\"></span>directes, <span class=\"_ _16\"></span>libell\u00e9e<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>devises. <span class=\"_ _16\"></span>Le <span class=\"_ _16\"></span>risque <span class=\"_ _16\"></span>porte <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>variation <span class=\"_ _16\"></span>entre <span class=\"_ _16\"></span>le<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span>cours <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>hange \u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fact<span class=\"_ _1\"></span>uration et <span class=\"_ _1\"></span>ceux <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l\u2019encaiss<span class=\"_ _1\"></span>ement. Cet <span class=\"_ _1\"></span>impact <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>pr\u00e9sent<span class=\"_ _1\"></span>\u00e9 da<span class=\"_ _1\"></span>ns<span class=\"_ _245\"> </span>le r\u00e9sultat op\u00e9rationn<span class=\"_ _1\"></span>el du compte de r\u00e9su<span class=\"_ _1\"></span>ltat dans le <span class=\"_ _1\"></span>poste <span class=\"_ _1\"></span><span class=\"ff7\">Frais g\u00e9n\u00e9raux<span class=\"_ _1\"></span> et administratifs.<span class=\"_ _245\"> </span></span><span class=\"ff7\"><span class=\"_ _1\"></span><span class=\"ffb\"> </span></span>26.2 Gestion du risqu<span class=\"_ _1\"></span>e de taux<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>adopte <span class=\"_ _3\"> </span>une <span class=\"_ _4\"> </span>politique <span class=\"_ _4\"> </span>pru<span class=\"_ _1\"></span>dente <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>gestion <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>ses <span class=\"_ _4\"> </span>exc\u00e9dents <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>tr\u00e9sorerie <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>our <span class=\"_ _4\"> </span>r\u00e9pondre <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>es<span class=\"_ _245\"> </span>engagements <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ourt <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>erme, <span class=\"_ _0\"></span>plac\u00e9s <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>valeurs <span class=\"_ _0\"></span>mobili\u00e8res <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>lacement <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>sur <span class=\"_ _2\"></span>des <span class=\"_ _0\"></span>comptes <span class=\"_ _0\"></span>r\u00e9mun\u00e9r\u00e9s <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>erme.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>26.3 Gestion du risqu<span class=\"_ _1\"></span>e de liquidit\u00e9<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Compte <span class=\"_ _4\"> </span>tenu <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>position <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>tr\u00e9sorerie <span class=\"_ _4\"> </span>nette <span class=\"_ _4\"> </span>act<span class=\"_ _1\"></span>uelle <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>des <span class=\"_ _3\"> </span>flux <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>tr\u00e9sorer<span class=\"_ _1\"></span>ie <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _4\"> </span>pr\u00e9voit <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span>d\u00e9gager<span class=\"_ _0\"></span>, le risque que le G<span class=\"_ _1\"></span>roupe puisse faire face <span class=\"_ _1\"></span>\u00e0 une difficult\u00e9 de tr\u00e9sorer<span class=\"_ _1\"></span>ie \u00e0 court terme est j<span class=\"_ _1\"></span>ug\u00e9 faible.<span class=\"_ _245\"> </span><span class=\"_ _16\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _1\"></span>princip<span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>eng<span class=\"_ _1\"></span>agements<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>contractuels <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _b\"></span>sont <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>latifs <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ux <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ats <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>location. <span class=\"_ _b\"></span>Les <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ngagements<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> r\u00e9siduels contractuels <span class=\"_ _1\"></span>du Groupe y aff\u00e9rent sont pr<span class=\"_ _1\"></span>\u00e9sent\u00e9s en not<span class=\"_ _1\"></span>e 26.4 Gestion du risqu<span class=\"_ _1\"></span>e de cr\u00e9dit<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le risque d<span class=\"_ _1\"></span>e cr\u00e9d<span class=\"_ _1\"></span>it du <span class=\"_ _1\"></span>Groupe prov<span class=\"_ _1\"></span>ient pri<span class=\"_ _1\"></span>ncipalement <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>cr\u00e9ances c<span class=\"_ _1\"></span>lients et <span class=\"_ _1\"></span>comptes <span class=\"_ _1\"></span>rattach\u00e9s. <span class=\"_ _1\"></span>L'expos<span class=\"_ _1\"></span>ition<span class=\"_ _245\"> </span>du <span class=\"_ _0\"></span>risque <span class=\"_ _0\"></span>\u00e9tant <span class=\"_ _0\"></span>r\u00e9partie <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grand <span class=\"_ _0\"></span>nombre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contreparties et <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>clients bi<span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>divers<span class=\"_ _1\"></span>ifi\u00e9s, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>faible<span class=\"_ _245\"> </span>risque <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cr\u00e9dit <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _b\"></span>ses <span class=\"_ _16\"></span>op\u00e9rations. <span class=\"_ _b\"></span>De <span class=\"_ _b\"></span>plus <span class=\"_ _16\"></span>amples <span class=\"_ _1\"></span>informat<span class=\"_ _1\"></span>ions <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>gest<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>risque <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cr\u00e9d<span class=\"_ _1\"></span>it <span class=\"_ _b\"></span>appliqu\u00e9<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span>aux <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>r\u00e9ances <span class=\"_ _b\"></span>clients <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>fournies <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>note <span class=\"_ _16\"></span>20<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>Les <span class=\"_ _b\"></span>valeurs<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>comptables <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cr\u00e9anc<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lients <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ndiqu\u00e9es <span class=\"_ _b\"></span>dans<span class=\"_ _245\"> </span>cette note repr\u00e9sent<span class=\"_ _1\"></span>ent l'exposition <span class=\"_ _1\"></span>maximale du Grou<span class=\"_ _1\"></span>pe au risque de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>r\u00e9dit.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>En <span class=\"_ _0\"></span>outre, le <span class=\"_ _0\"></span>groupe peut <span class=\"_ _0\"></span>\u00eatre <span class=\"_ _0\"></span>expos\u00e9 \u00e0 <span class=\"_ _0\"></span>la d\u00e9<span class=\"_ _0\"></span>failla<span class=\"_ _1\"></span>nce <span class=\"_ _0\"></span>d'une des <span class=\"_ _0\"></span>contreparties<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>bancaires qui <span class=\"_ _0\"></span>g\u00e8rent sa <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>\u00e9soreri<span class=\"_ _1\"></span>e.<span class=\"_ _245\"> </span>Le <span class=\"_ _11\"> </span>groupe <span class=\"_ _11\"> </span>fait <span class=\"_ _11\"> </span>appel <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>institutions <span class=\"_ _11\"> </span>financi\u00e8res <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>premier <span class=\"_ _11\"> </span>plan <span class=\"_ _11\"> </span>pour <span class=\"_ _11\"> </span>ses <span class=\"_ _11\"> </span>placements <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>tr\u00e9sorerie. <span class=\"_ _11\"> </span>Il<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> consid\u00e8re d<span class=\"_ _1\"></span>onc <span class=\"_ _1\"></span>qu'il ne <span class=\"_ _1\"></span>sup<span class=\"_ _1\"></span>porte pas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>risque <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>repartie <span class=\"_ _1\"></span>significatif <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>ou s<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>instruments<span class=\"_ _245\"> </span>financiers.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>26.5 D\u00e9pendance vis<span class=\"_ _1\"></span>-\u00e0-vis des <span class=\"_ _1\"></span>clients<span class=\"_ _245\"> </span><span class=\"ff3\"> </span>Il <span class=\"_ _16\"></span>n\u2019existe <span class=\"_ _b\"></span>pas <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>risque <span class=\"_ _16\"></span>significatif <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>d\u00e9<span class=\"_ _1\"></span>pendance <span class=\"_ _16\"></span>vis<span class=\"_ _b\"></span>-\u00e0-vis <span class=\"_ _16\"></span>de(s) <span class=\"_ _16\"></span>client(s), <span class=\"_ _b\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>mes<span class=\"_ _1\"></span>ure <span class=\"_ _16\"></span>o\u00f9, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>deux<span class=\"_ _245\"> </span>exercices <span class=\"_ _b\"></span>2025<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>2024, <span class=\"_ _b\"></span>auc<span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lient <span class=\"_ _b\"></span>individue<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>\u2019a <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>epr\u00e9sent\u00e9 <span class=\"_ _b\"></span>plus <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>5% <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>chiffre <span class=\"_ _b\"></span>d\u2019affaires <span class=\"_ _b\"></span>consolid\u00e9<span class=\"_ _16\"></span><span class=\"ff1\"> </span>; <span class=\"_ _1\"></span>les<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> 10 <span class=\"_ _0\"></span>premiers<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>clients ont <span class=\"_ _0\"></span>repr\u00e9sent\u00e9 en <span class=\"_ _0\"></span>cumul <span class=\"_ _0\"></span>moins de <span class=\"_ _0\"></span>20% du <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>hiffre <span class=\"_ _0\"></span>d\u2019affaires <span class=\"_ _0\"></span>et les <span class=\"_ _0\"></span>20 <span class=\"_ _0\"></span>premiers<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>clients, moins<span class=\"_ _245\"> </span>de 30%.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "Note 19.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Actifs financi<span class=\"_ _1\"></span>ers non cou<span class=\"_ _1\"></span>rants<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Ce <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>oste <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omprend<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sentiellement <span class=\"_ _b\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>itres <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>participat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolid\u00e9es <span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _4\"> </span>d\u00e9p\u00f4ts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>garanties<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> vers\u00e9s principaleme<span class=\"_ _1\"></span>nt dans le ca<span class=\"_ _1\"></span>dre des contrats <span class=\"_ _1\"></span>de location. Les titres <span class=\"_ _1\"></span>de particip<span class=\"_ _1\"></span>ation non consol<span class=\"_ _1\"></span>id\u00e9s sont<span class=\"_ _245\"> </span> comptabilis\u00e9s \u00e0 la just<span class=\"_ _1\"></span>e valeur par le biais du<span class=\"_ _1\"></span> r\u00e9sultat net.<span class=\"_ _b\"></span><span class=\"ff1\"> </span><table class=\"s w3cd h385\" id=\"_2ae755f4-a979-41f3-98ab-27e244e9615a\"><tr><td></td><td class=\"c x34d y1d90 w3ce h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Titres de<span class=\"_ _245\"> </span></div></td><td class=\"c x34e y1d91 w3cf h386\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">D\u00e9p\u00f4ts et<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d92 w1d9 h266\"><div class=\"t m0 x75 h227 y16ce ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td></td><td class=\"c x34f y1d93 w3d0 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">cautionnements<span class=\"_ _245\"> </span></div></td><td class=\"c x2df y1d92 w1db h266\"><div class=\"t m0 x94 h227 y16ce ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td class=\"c x350 y1d94 w3d1 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">participation<span class=\"_ _245\"> </span></div></td><td class=\"c x351 y1d95 w3d2 h387\"><div class=\"t m0 x1a1 h227 y1ce1 ff3 fs2a fc1 sc0 ls0 ws0\">vers\u00e9s<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1d96 w1d9 h1cc\"><div class=\"t m0 x75 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">Valeurs brutes </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1d97 w1d9 h1cc\"><div class=\"t m0 x75 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b ye44 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x352 y1d97 w1da h1cc\"><div class=\"t m0 x187 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">4 </div></td><td class=\"c x353 y1d97 w168 h1cc\"><div class=\"t m0 x10b h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">992 </div></td><td class=\"c x2df y1d97 w1db h1cc\"><div class=\"t m0 x10b h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">995 </div></td></tr><tr><td class=\"c x252 y1d98 w1d9 h261\"><div class=\"t m0 x75 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">Augmentations </div></td><td class=\"c x352 y1d98 w1da h261\"><div class=\"t m0 xf2 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x353 y1d98 w168 h261\"><div class=\"t m0 xd9 h228 y1763 ff1 fs2a fc0 sc0 ls5f ws0\">76<span class=\"ls0\"> </span></div></td><td class=\"c x2df y1d98 w1db h261\"><div class=\"t m0 x186 h227 y1763 ff3 fs2a fc1 sc0 ls5f ws0\">76<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1d99 w1d9 h1cc\"><div class=\"t m0 x75 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">Diminutions </div></td><td class=\"c x352 y1d99 w1da h1cc\"><div class=\"t m0 xf2 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x353 y1d99 w168 h1cc\"><div class=\"t m0 x10b h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">(66) </div></td><td class=\"c x2df y1d99 w1db h1cc\"><div class=\"t m0 x17d h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">(66) </div></td></tr><tr><td class=\"c x252 y1d9a w1d9 h1cd\"><div class=\"t m0 x75 h228 y105b ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x352 y1d9a w1da h1cd\"><div class=\"t m0 xf2 h228 y105b ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x353 y1d9a w168 h1cd\"><div class=\"t m0 x186 h228 y105b ff1 fs2a fc0 sc0 ls0 ws0\">(7) </div></td><td class=\"c x2df y1d9a w1db h1cd\"><div class=\"t m0 xf8 h227 y105b ff3 fs2a fc1 sc0 ls0 ws0\">(7) </div></td></tr><tr><td class=\"c x252 y1d9b w1d9 h1cc\"><div class=\"t m0 x75 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x352 y1d9b w1da h1cc\"><div class=\"t m0 x187 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">4 </div></td><td class=\"c x353 y1d9b w168 h1cc\"><div class=\"t m0 x10b h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">995 </div></td><td class=\"c x2df y1d9b w1db h1cc\"><div class=\"t m0 x10b h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">999 </div></td></tr><tr><td class=\"c x252 y1d9c w1d9 h1cc\"><div class=\"t m0 x75 h228 y105b ff1 fs2a fc0 sc0 ls0 ws0\">Augmentations </div></td><td class=\"c x352 y1d9c w1da h1cc\"><div class=\"t m0 x187 h228 y105b ff1 fs2a fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x353 y1d9c w168 h1cc\"><div class=\"t m0 x10b h228 y105b ff1 fs2a fc0 sc0 ls0 ws0\">118 </div></td><td class=\"c x2df y1d9c w1db h1cc\"><div class=\"t m0 x10b h227 y105b ff3 fs2a fc1 sc0 ls0 ws0\">118 </div></td></tr><tr><td class=\"c x252 y1d9d w1d9 h261\"><div class=\"t m0 x75 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">Diminutions </div></td><td class=\"c x352 y1d9d w1da h261\"><div class=\"t m0 xf2 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x353 y1d9d w168 h261\"><div class=\"t m0 x10b h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">(54) </div></td><td class=\"c x2df y1d9d w1db h261\"><div class=\"t m0 x17d h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">(54) </div></td></tr><tr><td class=\"c x252 y1d9e w1d9 h1cc\"><div class=\"t m0 x75 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x352 y1d9e w1da h1cc\"><div class=\"t m0 xf2 h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x353 y1d9e w168 h1cc\"><div class=\"t m0 x10b h228 y1763 ff1 fs2a fc0 sc0 ls0 ws0\">(42) </div></td><td class=\"c x2df y1d9e w1db h1cc\"><div class=\"t m0 x17d h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">(42) </div></td></tr><tr><td class=\"c x252 y1d9f w1d9 h261\"><div class=\"t m0 x75 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x352 y1d9f w1da h261\"><div class=\"t m0 x187 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">4 </div></td><td class=\"c x353 y1d9f w168 h261\"><div class=\"t m0 x94 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">1 017 </div></td><td class=\"c x2df y1d9f w1db h261\"><div class=\"t m0 x94 h227 y1763 ff3 fs2a fc1 sc0 ls0 ws0\">1 020 </div></td></tr></table>Les <span class=\"_ _b\"></span>d\u00e9p\u00f4ts <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>garant<span class=\"_ _1\"></span>ie <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>aintenus <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _1\"></span>leur <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>aleur <span class=\"_ _16\"></span>nominale, <span class=\"_ _b\"></span>\u00e9tant <span class=\"_ _16\"></span>donn\u00e9 <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>l'effet <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l'actu<span class=\"_ _1\"></span>alisation <span class=\"_ _16\"></span>n'est pas significatif.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "<div class=\"c w190 he gs1b6\"><div class=\"t m0 xe h2 yd6 ff4 fs0 fc7 sc0 ls0 ws0\">Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span></div></div><div class=\"c w20 h9f gs1b7\"><div class=\"t m0 xe hb yde ff4 fs0 fc0 sc0 ls0 ws0\">Ce <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>oste <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omprend<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sentiellement <span class=\"_ _b\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>itres <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>participat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolid\u00e9es <span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _4\"> </span>d\u00e9p\u00f4ts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>garanties<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 xe hb yd9 ff4 fs0 fc0 sc0 ls0 ws0\">vers\u00e9s principaleme<span class=\"_ _1\"></span>nt dans le ca<span class=\"_ _1\"></span>dre des contrats <span class=\"_ _1\"></span>de location. Les titres <span class=\"_ _1\"></span>de particip<span class=\"_ _1\"></span>ation non consol<span class=\"_ _1\"></span>id\u00e9s sont<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 yd6 ff4 fs0 fc0 sc0 ls0 ws0\">comptabilis\u00e9s \u00e0 la just<span class=\"_ _1\"></span>e valeur par le biais du<span class=\"_ _1\"></span> r\u00e9sultat net.<span class=\"_ _b\"></span><span class=\"ff1\"> </span></div></div>Les cr\u00e9ances clients sont comptabi<span class=\"_ _1\"></span>lis\u00e9s initialement \u00e0 leur prix de transac<span class=\"_ _1\"></span>tion (au sens d\u2019IFRS 15) ; celles<span class=\"_ _b\"></span>-ci<span class=\"_ _245\"> </span>ne <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>portant pas <span class=\"_ _0\"></span>de composante financement importante <span class=\"_ _0\"></span>compte tenu des <span class=\"_ _0\"></span>d\u00e9lais<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span> r\u00e8glement courts. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span>cr\u00e9ances clients<span class=\"_ _1\"></span> sont, <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>la suite, <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilis\u00e9es au <span class=\"_ _1\"></span>co\u00fbt am<span class=\"_ _1\"></span>orti, di<span class=\"_ _1\"></span>minu\u00e9 le <span class=\"_ _1\"></span>cas <span class=\"_ _1\"></span>\u00e9ch\u00e9ant des <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations<span class=\"_ _245\"> </span>r\u00e9sultant du caract\u00e8re <span class=\"_ _1\"></span>non recouvrable d<span class=\"_ _1\"></span>e leur montant<span class=\"_ _1\"></span> et de l\u2019estimation des <span class=\"_ _1\"></span>pertes de cr\u00e9dit att<span class=\"_ _1\"></span>endues.  Les c<span class=\"_ _1\"></span>r\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrats <span class=\"_ _1\"></span>font <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019objet <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _1\"></span>pr\u00e9ciation <span class=\"_ _1\"></span>lorsq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>probable <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span>leur <span class=\"_ _b\"></span>recouvreme<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>inf\u00e9rieur <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>compta<span class=\"_ _1\"></span>ble. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>d\u00e9terminer <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>pert<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dit <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>dues <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>titre des <span class=\"_ _1\"></span>cr\u00e9ances, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>utilise <span class=\"_ _b\"></span>une <span class=\"_ _1\"></span>matrice <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisionne<span class=\"_ _1\"></span>ment s<span class=\"_ _1\"></span>implifi\u00e9e <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>s\u2019appuie <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de<span class=\"_ _245\"> </span>perte <span class=\"_ _b\"></span>estim\u00e9s <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vie <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>due <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cr\u00e9ances <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>leur <span class=\"_ _b\"></span>ancienne<span class=\"_ _1\"></span>t\u00e9, <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>ajust\u00e9e, <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>cas <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as, <span class=\"_ _1\"></span>d\u2019esti<span class=\"_ _1\"></span>mations <span class=\"_ _b\"></span>prospectives. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iation <span class=\"_ _b\"></span>augment<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>mesure <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>soldes<span class=\"_ _245\"> </span>impay\u00e9s \u00e0 forte ant\u00e9ri<span class=\"_ _1\"></span>orit\u00e9 augment<span class=\"_ _1\"></span>ent.<span class=\"_ _245\"> </span>Les <span class=\"_ _3\"> </span>actifs <span class=\"_ _11\"> </span>sur <span class=\"_ _3\"> </span>contrats <span class=\"_ _11\"> </span>clients <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>d\u00e9crits <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>note<span class=\"_ _1\"></span><span class=\"ff1\"> </span>6.<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>La <span class=\"_ _11\"> </span>variation <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>p\u00e9ri<span class=\"_ _1\"></span>ode <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>\u00e9sulte, <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019une <span class=\"_ _3\"> </span>part, <span class=\"_ _11\"> </span>de<span class=\"_ _245\"> </span>l\u2019apparition <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>facturer <span class=\"_ _1\"></span>transforma<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _1\"></span>et, <span class=\"_ _1\"></span>d\u2019autr<span class=\"_ _1\"></span>e part, <span class=\"_ _b\"></span>de la<span class=\"_ _245\"> </span>reconnaissance de rev<span class=\"_ _1\"></span>enus entra\u00eena<span class=\"_ _1\"></span>nt l\u2019apparitio<span class=\"_ _1\"></span>n de nouveaux <span class=\"_ _1\"></span>actifs sur contrats c<span class=\"_ _1\"></span>lients.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-1185": {
   "value": "Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Ce <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>oste <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omprend<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sentiellement <span class=\"_ _b\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>itres <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>participat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolid\u00e9es <span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _4\"> </span>d\u00e9p\u00f4ts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>garanties<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> vers\u00e9s principaleme<span class=\"_ _1\"></span>nt dans le ca<span class=\"_ _1\"></span>dre des contrats <span class=\"_ _1\"></span>de location. Les titres <span class=\"_ _1\"></span>de particip<span class=\"_ _1\"></span>ation non consol<span class=\"_ _1\"></span>id\u00e9s sont<span class=\"_ _245\"> </span>comptabilis\u00e9s \u00e0 la just<span class=\"_ _1\"></span>e valeur par le biais du<span class=\"_ _1\"></span> r\u00e9sultat net.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les cr\u00e9ances clients sont comptabi<span class=\"_ _1\"></span>lis\u00e9s initialement \u00e0 leur prix de transac<span class=\"_ _1\"></span>tion (au sens d\u2019IFRS 15) ; celles<span class=\"_ _b\"></span>-ci<span class=\"_ _245\"> </span>ne <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>portant pas <span class=\"_ _0\"></span>de composante financement importante <span class=\"_ _0\"></span>compte tenu des <span class=\"_ _0\"></span>d\u00e9lais<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span> r\u00e8glement courts. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span>cr\u00e9ances clients<span class=\"_ _1\"></span> sont, <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>la suite, <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilis\u00e9es au <span class=\"_ _1\"></span>co\u00fbt am<span class=\"_ _1\"></span>orti, di<span class=\"_ _1\"></span>minu\u00e9 le <span class=\"_ _1\"></span>cas <span class=\"_ _1\"></span>\u00e9ch\u00e9ant des <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations<span class=\"_ _245\"> </span>r\u00e9sultant du caract\u00e8re <span class=\"_ _1\"></span>non recouvrable d<span class=\"_ _1\"></span>e leur montant<span class=\"_ _1\"></span> et de l\u2019estimation des <span class=\"_ _1\"></span>pertes de cr\u00e9dit att<span class=\"_ _1\"></span>endues.  Les c<span class=\"_ _1\"></span>r\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrats <span class=\"_ _1\"></span>font <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019objet <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _1\"></span>pr\u00e9ciation <span class=\"_ _1\"></span>lorsq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>probable <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span>leur <span class=\"_ _b\"></span>recouvreme<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>inf\u00e9rieur <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>compta<span class=\"_ _1\"></span>ble. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>d\u00e9terminer <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>pert<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dit <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>dues <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>titre des <span class=\"_ _1\"></span>cr\u00e9ances, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>utilise <span class=\"_ _b\"></span>une <span class=\"_ _1\"></span>matrice <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisionne<span class=\"_ _1\"></span>ment s<span class=\"_ _1\"></span>implifi\u00e9e <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>s\u2019appuie <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de<span class=\"_ _245\"> </span>perte <span class=\"_ _b\"></span>estim\u00e9s <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vie <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>due <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cr\u00e9ances <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>leur <span class=\"_ _b\"></span>ancienne<span class=\"_ _1\"></span>t\u00e9, <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>ajust\u00e9e, <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>cas <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as, <span class=\"_ _1\"></span>d\u2019esti<span class=\"_ _1\"></span>mations <span class=\"_ _b\"></span>prospectives. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iation <span class=\"_ _b\"></span>augment<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>mesure <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>soldes<span class=\"_ _245\"> </span>impay\u00e9s \u00e0 forte ant\u00e9ri<span class=\"_ _1\"></span>orit\u00e9 augment<span class=\"_ _1\"></span>ent.<span class=\"_ _245\"> </span>Les <span class=\"_ _3\"> </span>actifs <span class=\"_ _11\"> </span>sur <span class=\"_ _3\"> </span>contrats <span class=\"_ _11\"> </span>clients <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>d\u00e9crits <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>note<span class=\"_ _1\"></span><span class=\"ff1\"> </span>6.<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>La <span class=\"_ _11\"> </span>variation <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>p\u00e9ri<span class=\"_ _1\"></span>ode <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>\u00e9sulte, <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019une <span class=\"_ _3\"> </span>part, <span class=\"_ _11\"> </span>de<span class=\"_ _245\"> </span>l\u2019apparition <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>facturer <span class=\"_ _1\"></span>transforma<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _1\"></span>et, <span class=\"_ _1\"></span>d\u2019autr<span class=\"_ _1\"></span>e part, <span class=\"_ _b\"></span>de la<span class=\"_ _245\"> </span>reconnaissance de rev<span class=\"_ _1\"></span>enus entra\u00eena<span class=\"_ _1\"></span>nt l\u2019apparitio<span class=\"_ _1\"></span>n de nouveaux <span class=\"_ _1\"></span>actifs sur contrats c<span class=\"_ _1\"></span>lients.<span class=\"_ _245\"> </span>Les em<span class=\"_ _0\"></span>pru<span class=\"_ _1\"></span>nts sont <span class=\"_ _0\"></span>initialement enregistr\u00e9s au<span class=\"_ _0\"></span> co\u00fbt, qui <span class=\"_ _0\"></span>correspond \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur du <span class=\"_ _0\"></span>montant re\u00e7u, <span class=\"_ _0\"></span>net de<span class=\"_ _0\"></span>s<span class=\"_ _245\"> </span>co\u00fbts <span class=\"_ _b\"></span>d\u2019\u00e9miss<span class=\"_ _1\"></span>ion. <span class=\"_ _b\"></span>Post\u00e9r<span class=\"_ _1\"></span>ieurement <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omptabilisati<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>initial<span class=\"_ _1\"></span>e, <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>emprunts <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>\u00e9v<span class=\"_ _1\"></span>alu\u00e9s <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>\u00fbt <span class=\"_ _b\"></span>amort<span class=\"_ _1\"></span>i,<span class=\"_ _245\"> </span>en <span class=\"_ _3\"> </span>utilisant <span class=\"_ _3\"> </span>la <span class=\"_ _11\"> </span>m\u00e9thode <span class=\"_ _3\"> </span>du <span class=\"_ _3\"> </span>taux <span class=\"_ _11\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _3\"> </span>effectif, <span class=\"_ _3\"> </span>qui <span class=\"_ _3\"> </span>prend <span class=\"_ _11\"> </span>en <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>te <span class=\"_ _3\"> </span>les <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>o\u00fbts <span class=\"_ _11\"> </span>marginaux <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>irectement<span class=\"_ _245\"> </span>attribuables \u00e0 l\u2019\u00e9m<span class=\"_ _1\"></span>ission et toute d\u00e9cot<span class=\"_ _1\"></span>e ou prime de re<span class=\"_ _1\"></span>mboursement.  La <span class=\"_ _b\"></span>partie <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inanci\u00e8re <span class=\"_ _b\"></span>due<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>mo<span class=\"_ _1\"></span>is <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>compter<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>cl\u00f4ture <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>lass\u00e9e <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>les<span class=\"_ _245\"> </span>passifs courants.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "Principes comptables<span class=\"_ _245\"> </span>Ce <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>oste <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omprend<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sentiellement <span class=\"_ _b\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>itres <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>participat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolid\u00e9es <span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _4\"> </span>d\u00e9p\u00f4ts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>garanties<span class=\"_ _245\"> </span>vers\u00e9s principaleme<span class=\"_ _1\"></span>nt dans le ca<span class=\"_ _1\"></span>dre des contrats <span class=\"_ _1\"></span>de location. Les titres <span class=\"_ _1\"></span>de particip<span class=\"_ _1\"></span>ation non consol<span class=\"_ _1\"></span>id\u00e9s sont<span class=\"_ _245\"> </span>comptabilis\u00e9s \u00e0 la just<span class=\"_ _1\"></span>e valeur par le biais du<span class=\"_ _1\"></span> r\u00e9sultat net.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Note 20.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Cr\u00e9ances clients<span class=\"_ _1\"></span> et actifs<span class=\"_ _1\"></span> sur contrats<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes compta<span class=\"_ _1\"></span>bles<span class=\"_ _245\"> </span><span class=\"ff1 fc0\"> </span>Les cr\u00e9ances clients sont comptabi<span class=\"_ _1\"></span>lis\u00e9s initialement \u00e0 leur prix de transac<span class=\"_ _1\"></span>tion (au sens d\u2019IFRS 15) ; celles<span class=\"_ _b\"></span>-ci<span class=\"_ _245\"> </span> ne <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>portant pas <span class=\"_ _0\"></span>de composante financement importante <span class=\"_ _0\"></span>compte tenu des <span class=\"_ _0\"></span>d\u00e9lais<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span> r\u00e8glement courts. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> cr\u00e9ances clients<span class=\"_ _1\"></span> sont, <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>la suite, <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilis\u00e9es au <span class=\"_ _1\"></span>co\u00fbt am<span class=\"_ _1\"></span>orti, di<span class=\"_ _1\"></span>minu\u00e9 le <span class=\"_ _1\"></span>cas <span class=\"_ _1\"></span>\u00e9ch\u00e9ant des <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations<span class=\"_ _245\"> </span> r\u00e9sultant du caract\u00e8re <span class=\"_ _1\"></span>non recouvrable d<span class=\"_ _1\"></span>e leur montant<span class=\"_ _1\"></span> et de l\u2019estimation des <span class=\"_ _1\"></span>pertes de cr\u00e9dit att<span class=\"_ _1\"></span>endues.  <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les c<span class=\"_ _1\"></span>r\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrats <span class=\"_ _1\"></span>font <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019objet <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _1\"></span>pr\u00e9ciation <span class=\"_ _1\"></span>lorsq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>probable <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span> leur <span class=\"_ _b\"></span>recouvreme<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>inf\u00e9rieur <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>compta<span class=\"_ _1\"></span>ble. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>d\u00e9terminer <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>pert<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dit <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>dues <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> titre des <span class=\"_ _1\"></span>cr\u00e9ances, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>utilise <span class=\"_ _b\"></span>une <span class=\"_ _1\"></span>matrice <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisionne<span class=\"_ _1\"></span>ment s<span class=\"_ _1\"></span>implifi\u00e9e <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>s\u2019appuie <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de<span class=\"_ _245\"> </span> perte <span class=\"_ _b\"></span>estim\u00e9s <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vie <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>due <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cr\u00e9ances <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>leur <span class=\"_ _b\"></span>ancienne<span class=\"_ _1\"></span>t\u00e9, <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>ajust\u00e9e, <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> cas <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as, <span class=\"_ _1\"></span>d\u2019esti<span class=\"_ _1\"></span>mations <span class=\"_ _b\"></span>prospectives. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iation <span class=\"_ _b\"></span>augment<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>mesure <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>soldes<span class=\"_ _245\"> </span> impay\u00e9s \u00e0 forte ant\u00e9ri<span class=\"_ _1\"></span>orit\u00e9 augment<span class=\"_ _1\"></span>ent.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>Les <span class=\"_ _3\"> </span>actifs <span class=\"_ _11\"> </span>sur <span class=\"_ _3\"> </span>contrats <span class=\"_ _11\"> </span>clients <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>d\u00e9crits <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>note<span class=\"_ _1\"></span><span class=\"ff1\"> </span>6.<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>La <span class=\"_ _11\"> </span>variation <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>p\u00e9ri<span class=\"_ _1\"></span>ode <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>\u00e9sulte, <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019une <span class=\"_ _3\"> </span>part, <span class=\"_ _11\"> </span>de<span class=\"_ _245\"> </span> l\u2019apparition <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>facturer <span class=\"_ _1\"></span>transforma<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _1\"></span>et, <span class=\"_ _1\"></span>d\u2019autr<span class=\"_ _1\"></span>e part, <span class=\"_ _b\"></span>de la<span class=\"_ _245\"> </span> reconnaissance de rev<span class=\"_ _1\"></span>enus entra\u00eena<span class=\"_ _1\"></span>nt l\u2019apparitio<span class=\"_ _1\"></span>n de nouveaux <span class=\"_ _1\"></span>actifs sur contrats c<span class=\"_ _1\"></span>lients.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>20.1 D\u00e9tail du poste Cr<span class=\"_ _1\"></span>\u00e9ances clients <span class=\"_ _1\"></span>et actifs sur con<span class=\"_ _1\"></span>trats<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3a8 h388\" id=\"_b82cd455-adc8-4e9a-af34-ec09906ef22c\"><tr><td class=\"c x252 y1da0 w1a0 he0\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1da0 w1a3 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1da0 w1a3 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1da1 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances clients </div></td><td class=\"c x2e2 y1da1 w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">48 616 </div></td><td class=\"c x2e3 y1da1 w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">45 991 </div></td></tr><tr><td class=\"c x252 y1da2 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation des cr\u00e9a<span class=\"_ _0\"></span>nces clients </div></td><td class=\"c x2e2 y1da2 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(2 521) </div></td><td class=\"c x2e3 y1da2 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(2 326) </div></td></tr><tr><td class=\"c x252 y1da3 w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Cr\u00e9ances clients n<span class=\"_ _0\"></span>ettes </div></td><td class=\"c x2e2 y1da3 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">46 095 </div></td><td class=\"c x2e3 y1da3 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">43 665 </div></td></tr><tr><td class=\"c x252 y1da4 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Actifs sur contrats </div></td><td class=\"c x2e2 y1da4 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">10 945 </div></td><td class=\"c x2e3 y1da4 w1a3 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">8 581 </div></td></tr><tr><td class=\"c x252 y1da5 w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total cr\u00e9ances client<span class=\"_ _0\"></span>s et actifs sur contrats </div></td><td class=\"c x2e2 y1da5 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">57 040 </div></td><td class=\"c x2e3 y1da5 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">52 246 </div></td></tr></table>T<span class=\"_ _9\"></span>ous <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>actifs <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>31<span class=\"_ _1\"></span><span class=\"ff1\"> </span>d\u00e9ce<span class=\"_ _1\"></span>mbre <span class=\"_ _16\"></span>2024 <span class=\"_ _16\"></span>ont <span class=\"_ _16\"></span>\u00e9t\u00e9<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>reclass\u00e9s <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>cr\u00e9ances <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>cours<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de l\u2019exercice 2025, <span class=\"_ _1\"></span>le droit \u00e0 une contrepart<span class=\"_ _1\"></span>ie devenant in<span class=\"_ _1\"></span>conditionnel.<span class=\"_ _245\"> </span>20.2 <span class=\"_ _0\"></span>Anciennet\u00e9 des <span class=\"_ _1\"></span>cr\u00e9ances c<span class=\"_ _1\"></span>lients<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3e6 h38d\" id=\"_6db60e83-d7ca-4d5f-9fd9-34bcac5f1e2b\"><tr><td class=\"c x252 y1dbf w1a0 he\"><div class=\"t m0 x75 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1dbf w1a6 he\"><div class=\"t m0 xe h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e4 y1dbf w1a3 he\"><div class=\"t m0 xe h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dc0 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Non \u00e9chues </div></td><td class=\"c x2e2 y1dc0 w1a6 h229\"><div class=\"t m0 xbe h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">39 664 </div></td><td class=\"c x2e4 y1dc0 w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">38 867 </div></td></tr><tr><td class=\"c x252 y1dc1 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Echues depuis 0 \u00e0 3<span class=\"_ _0\"></span>0 <span class=\"_ _1\"></span>jours </div></td><td class=\"c x2e2 y1dc1 w1a6 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 388 </div></td><td class=\"c x2e4 y1dc1 w1a3 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">3 558 </div></td></tr><tr><td class=\"c x252 y1dc2 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Echues depuis 31 \u00e0 <span class=\"_ _0\"></span>90 jours </div></td><td class=\"c x2e2 y1dc2 w1a6 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">3 099 </div></td><td class=\"c x2e4 y1dc2 w1a3 h229\"><div class=\"t m0 xb3 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">803 </div></td></tr><tr><td class=\"c x252 y1dc3 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Echues depuis 91 \u00e0 <span class=\"_ _0\"></span>120 jours </div></td><td class=\"c x2e2 y1dc3 w1a6 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">484 </div></td><td class=\"c x2e4 y1dc3 w1a3 h1e8\"><div class=\"t m0 xb3 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">855 </div></td></tr><tr><td class=\"c x252 y1dc4 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Echues depuis 121 \u00e0 3<span class=\"_ _0\"></span>65 jours </div></td><td class=\"c x2e2 y1dc4 w1a6 h229\"><div class=\"t m0 xb3 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">601 </div></td><td class=\"c x2e4 y1dc4 w1a3 h229\"><div class=\"t m0 xb3 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">498 </div></td></tr><tr><td class=\"c x252 y1dc5 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Echues depuis plus <span class=\"_ _0\"></span>de 365 jours </div></td><td class=\"c x2e2 y1dc5 w1a6 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">1 380 </div></td><td class=\"c x2e4 y1dc5 w1a3 h229\"><div class=\"t m0 x44 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">1 409 </div></td></tr><tr><td class=\"c x252 y1dc6 w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Cr\u00e9ances clients </div></td><td class=\"c x2e2 y1dc6 w1a6 h229\"><div class=\"t m0 xbe h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">48 616 </div></td><td class=\"c x2e4 y1dc6 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">45 991 </div></td></tr></table>20.3 D\u00e9tail du mont<span class=\"_ _1\"></span>ant de <span class=\"_ _1\"></span>d\u00e9pr\u00e9ciation des<span class=\"_ _1\"></span> cr\u00e9ances clients<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25<span class=\"ff1\"> </span><table class=\"s w3e0 h38c\" id=\"_c5258353-cf9c-4fe8-bea8-f04cf331942c\"><tr><td class=\"c x1a2 y1db5 w3e1 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Cr\u00e9ances clients<span class=\"_ _0\"></span> et actifs sur co<span class=\"_ _0\"></span>ntrats au 31<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td class=\"c x36a y1db6 w1de he\"><div class=\"t m0 x6f h21 y176a ff1 fsa fc1 sc0 ls0 ws0\">\u00c9chus selon le<span class=\"_ _0\"></span>s \u00e9ch\u00e9ances suivan<span class=\"_ _0\"></span>tes </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1db7 w3e2 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">d\u00e9cembre 2025<span class=\"_ _245\"> </span></div></td><td class=\"c x36b y1db8 w3d8 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Non<span class=\"_ _245\"> </span></div></td><td class=\"c x36c y1db8 w3d9 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">0 \u00e0 30<span class=\"_ _245\"> </span></div></td><td class=\"c x36e y1db8 w3e3 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">31 \u00e0 90<span class=\"_ _245\"> </span></div><div class=\"t m0 x36d hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">91 \u00e0 120<span class=\"_ _245\"> </span></div></td><td class=\"c x36f y1db8 w3e4 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">121 \u00e0<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x370 y1db8 w3dc h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">&gt; 365<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y1db9 w3dd h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">(en milliers d'euros)<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x371 y1dba w1df h269\"><div class=\"t m0 x1d hbd y15cd ff3 fsa fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x372 y1dbb w3de h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">\u00e9chus<span class=\"_ _245\"> </span></div></td><td class=\"c x373 y1dbb w3df h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x374 y1dbb w3df h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x376 y1dbb w3e5 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div><div class=\"t m0 x375 hbd y1bb2 ff3 fsa fc1 sc0 ls13 ws0\">365<span class=\"ls0\"> jours<span class=\"_ _245\"> </span></span></div></td><td></td><td class=\"c x377 y1dbb w3df h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1dbc w1dc h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Taux de d\u00e9pr\u00e9<span class=\"_ _0\"></span>ciation pour risque <span class=\"_ _0\"></span>de cr\u00e9dit </div></td><td class=\"c x34a y1dbc w1dd h229\"><div class=\"t m0 x16 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-0,3% </div></td><td class=\"c x36a y1dbc w1df h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-7,8% </div></td><td class=\"c x378 y1dbc w1e0 h229\"><div class=\"t m0 xb6 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-12,6% </div></td><td class=\"c x334 y1dbc w1e1 h229\"><div class=\"t m0 xb6 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-28,4% </div></td><td class=\"c x379 y1dbc w1e2 h229\"><div class=\"t m0 xcb h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-35,3% </div></td><td class=\"c x331 y1dbc w1e3 h229\"><div class=\"t m0 x1b h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-100,0% </div></td><td class=\"c x371 y1dbc w1df h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-4,2% </div></td></tr><tr><td class=\"c x252 y1dbd w1dc h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Valeur brute de<span class=\"_ _0\"></span>s cr\u00e9ances clients <span class=\"_ _0\"></span>et actifs sur contra<span class=\"_ _0\"></span>ts<span class=\"_ _1\"></span> </div></td><td class=\"c x34a y1dbd w1dd h229\"><div class=\"t m0 x82 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">50 609 </div></td><td class=\"c x36a y1dbd w1df h229\"><div class=\"t m0 x1a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">3 388 </div></td><td class=\"c x378 y1dbd w1e0 h229\"><div class=\"t m0 x1a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">3 099 </div></td><td class=\"c x334 y1dbd w1e1 h229\"><div class=\"t m0 x1e h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">484<span class=\"ls0\"> </span></div></td><td class=\"c x379 y1dbd w1e2 h229\"><div class=\"t m0 x7f h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">601<span class=\"ls0\"> </span></div></td><td class=\"c x331 y1dbd w1e3 h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">1 380 </div></td><td class=\"c x371 y1dbd w1df h229\"><div class=\"t m0 x9e h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">59 561 </div></td></tr><tr><td class=\"c x252 y1dbe w1dc h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation pou<span class=\"_ _0\"></span>r risque de cr\u00e9dit<span class=\"_ _0\"></span> </div></td><td class=\"c x34a y1dbe w1dd h229\"><div class=\"t m0 xc5 hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(137)<span class=\"ls0\"> </span></div></td><td class=\"c x36a y1dbe w1df h229\"><div class=\"t m0 xc4 hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(265)<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1dbe w1e0 h229\"><div class=\"t m0 x1d hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(390)<span class=\"ls0\"> </span></div></td><td class=\"c x334 y1dbe w1e1 h229\"><div class=\"t m0 x1d hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(137)<span class=\"ls0\"> </span></div></td><td class=\"c x379 y1dbe w1e2 h229\"><div class=\"t m0 x79 hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(212)<span class=\"ls0\"> </span></div></td><td class=\"c x331 y1dbe w1e3 h229\"><div class=\"t m0 x4e hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(1 380) </div></td><td class=\"c x371 y1dbe w1df h229\"><div class=\"t m0 xb6 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(2 521) </div></td></tr></table>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>24<span class=\"ff1\"> </span><table class=\"s w3d5 h38b\" id=\"_414d6ed4-4bba-420c-aeca-b0e33edb6613\"><tr><td class=\"c x1a2 y1dab w3d6 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Cr\u00e9ances clients<span class=\"_ _0\"></span> et actifs sur co<span class=\"_ _0\"></span>ntrats au 31 d\u00e9cembre<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x357 y1dac w1e5 h16b\"><div class=\"t m0 x6f h21 y16c0 ff1 fsa fc1 sc0 ls0 ws0\">\u00c9chus selon le<span class=\"_ _0\"></span>s \u00e9ch\u00e9ances suivan<span class=\"_ _0\"></span>tes </div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1dad w3d7 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls13 ws0\">2024<span class=\"_ _245\"> </span></div></td><td class=\"c x358 y1dae w3d8 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Non<span class=\"_ _245\"> </span></div></td><td class=\"c x359 y1dae w3d9 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">0 \u00e0 30<span class=\"_ _245\"> </span></div></td><td class=\"c x35a y1dae w3da h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">31 \u00e0 90<span class=\"_ _245\"> </span></div></td><td class=\"c x35c y1dae w3db h366\" colspan=\"2\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">91 \u00e0 120<span class=\"_ _245\"> </span></div><div class=\"t m0 x35b hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">121 \u00e0 365<span class=\"_ _245\"> </span></div></td><td class=\"c x35d y1dae w3dc h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">&gt; 365<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y1daf w3dd h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">(en milliers d'euros)<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x35e y1db0 w1df h26a\"><div class=\"t m0 x1d hbd y139e ff3 fsa fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x35f y1db1 w3de h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">\u00e9chus<span class=\"_ _245\"> </span></div></td><td class=\"c x360 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x361 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x362 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x363 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x364 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x2b9 y1db2 w1d1 h1e8\"><div class=\"t m0 x4a h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">Taux de d\u00e9pr\u00e9<span class=\"_ _0\"></span>ciation pour risque <span class=\"_ _0\"></span>de cr\u00e9dit </div></td><td class=\"c x365 y1db2 w1e4 h1e8\"><div class=\"t m0 x16 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-0,9% </div></td><td class=\"c x357 y1db2 w1e0 h1e8\"><div class=\"t m0 xc5 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-9,2% </div></td><td class=\"c x366 y1db2 w1e6 h1e8\"><div class=\"t m0 x9e h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-18,4% </div></td><td class=\"c x367 y1db2 w1e1 h1e8\"><div class=\"t m0 xb6 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-23,8% </div></td><td class=\"c x368 y1db2 w1e7 h1e8\"><div class=\"t m0 x16 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-34,4% </div></td><td class=\"c x369 y1db2 w1e1 h1e8\"><div class=\"t m0 xb6 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-72,9% </div></td><td class=\"c x35e y1db2 w1df h1e8\"><div class=\"t m0 xc5 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-4,3% </div></td></tr><tr><td class=\"c x2b9 y1db3 w1d1 h229\"><div class=\"t m0 x4a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Valeur brute de<span class=\"_ _0\"></span>s cr\u00e9ances clients <span class=\"_ _0\"></span>et actifs sur contra<span class=\"_ _0\"></span>ts<span class=\"_ _1\"></span> </div></td><td class=\"c x365 y1db3 w1e4 h229\"><div class=\"t m0 x82 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">47 449 </div></td><td class=\"c x357 y1db3 w1e0 h229\"><div class=\"t m0 x1a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">3 558 </div></td><td class=\"c x366 y1db3 w1e6 h229\"><div class=\"t m0 x51 h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">803<span class=\"ls0\"> </span></div></td><td class=\"c x367 y1db3 w1e1 h229\"><div class=\"t m0 x1e h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">855<span class=\"ls0\"> </span></div></td><td class=\"c x368 y1db3 w1e7 h229\"><div class=\"t m0 x7a h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">498<span class=\"ls0\"> </span></div></td><td class=\"c x369 y1db3 w1e1 h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">1 409 </div></td><td class=\"c x35e y1db3 w1df h229\"><div class=\"t m0 x9e h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">54 572 </div></td></tr><tr><td class=\"c x2b9 y1db4 w1d1 h1e8\"><div class=\"t m0 x4a hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation pou<span class=\"_ _0\"></span>r risque de cr\u00e9dit<span class=\"_ _0\"></span> </div></td><td class=\"c x365 y1db4 w1e4 h1e8\"><div class=\"t m0 xc5 hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(449)<span class=\"ls0\"> </span></div></td><td class=\"c x357 y1db4 w1e0 h1e8\"><div class=\"t m0 x1d hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(328)<span class=\"ls0\"> </span></div></td><td class=\"c x366 y1db4 w1e6 h1e8\"><div class=\"t m0 xc4 hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(148)<span class=\"ls0\"> </span></div></td><td class=\"c x367 y1db4 w1e1 h1e8\"><div class=\"t m0 x1d hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(203)<span class=\"ls0\"> </span></div></td><td class=\"c x368 y1db4 w1e7 h1e8\"><div class=\"t m0 x63 hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(171)<span class=\"ls0\"> </span></div></td><td class=\"c x369 y1db4 w1e1 h1e8\"><div class=\"t m0 xb6 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">(1 026) </div></td><td class=\"c x35e y1db4 w1df h1e8\"><div class=\"t m0 xb6 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">(2 326) </div></td></tr></table>20.4 V<span class=\"_ _0\"></span>ariation de la d\u00e9pr\u00e9<span class=\"_ _1\"></span>ciation des cr<span class=\"_ _1\"></span>\u00e9ances clients<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Exercice 2025<span class=\"ff1\"> </span><table class=\"s w3d4 h38a\" id=\"_ebb4079a-7a6c-4987-8dd8-7a38d3443e5e\"><tr><td class=\"c x252 y1da8 w1e8 he0\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x354 y1da8 w1e9 he0\"><div class=\"t m0 xbb h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x355 y1da8 w1ea he0\"><div class=\"t m0 x11a h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">R\u00e9\u00e9valuation nette </div></td><td class=\"c x311 y1da8 w1e9 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">Passage en pertes </div></td><td class=\"c x261 y1da8 w58 he0\"><div class=\"t m0 xbb h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td></tr><tr><td class=\"c x252 y1da9 w1e8 h235\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation des cr\u00e9a<span class=\"_ _0\"></span>nces clients </div></td><td class=\"c x354 y1da9 w1e9 h235\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(2 326) </div></td><td class=\"c x355 y1da9 w1ea h235\"><div class=\"t m0 x9c h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(195) </div></td><td class=\"c x311 y1da9 w1e9 h235\"><div class=\"t m0 x17d h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1da9 w58 h235\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(2 521) </div></td></tr><tr><td class=\"c x252 y1daa w1e8 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x354 y1daa w1e9 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(2 326) </div></td><td class=\"c x355 y1daa w1ea h1e8\"><div class=\"t m0 x9c h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(195) </div></td><td class=\"c x311 y1daa w1e9 h1e8\"><div class=\"t m0 x17d h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1daa w58 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(2 521) </div></td></tr></table>Exercice 2024<span class=\"ff1\"> </span><table class=\"s w3d3 h389\" id=\"_e800177d-5699-4cb0-8538-d6bf56e2b99a\"><tr><td class=\"c x252 y1da6 w1eb he\"><div class=\"t m0 x75 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x354 y1da6 w1e9 he\"><div class=\"t m0 xb6 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>3 </div></td><td class=\"c x355 y1da6 w1ea he\"><div class=\"t m0 x1b hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">R\u00e9\u00e9valuation<span class=\"_ _0\"></span> nette </div></td><td class=\"c x356 y1da6 w1e9 he\"><div class=\"t m0 x1b hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">Passage en perte<span class=\"_ _0\"></span>s </div></td><td class=\"c x2e1 y1da6 w58 he\"><div class=\"t m0 xb6 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>4 </div></td></tr><tr><td class=\"c x252 y1c46 w1eb h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation de<span class=\"_ _0\"></span>s cr\u00e9ances clients </div></td><td class=\"c x354 y1c46 w1e9 h229\"><div class=\"t m0 x17b h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">(1 992) </div></td><td class=\"c x355 y1c46 w1ea h229\"><div class=\"t m0 xbf h21 y12b1 ff1 fsa fc0 sc0 ls3c ws0\">(492)<span class=\"ls0\"> </span></div></td><td class=\"c x356 y1c46 w1e9 h229\"><div class=\"t m0 x6 h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">158<span class=\"ls0\"> </span></div></td><td class=\"c x2e1 y1c46 w58 h229\"><div class=\"t m0 x17b h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">(2 326) </div></td></tr><tr><td class=\"c x252 y1da7 w1eb h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x354 y1da7 w1e9 h229\"><div class=\"t m0 x17b hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(1 992) </div></td><td class=\"c x355 y1da7 w1ea h229\"><div class=\"t m0 xbf hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(492)<span class=\"ls0\"> </span></div></td><td class=\"c x356 y1da7 w1e9 h229\"><div class=\"t m0 x6 hbd y12b1 ff3 fsa fc1 sc0 ls13 ws0\">158<span class=\"ls0\"> </span></div></td><td class=\"c x2e1 y1da7 w58 h229\"><div class=\"t m0 x17b hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(2 326) </div></td></tr></table>Note 21.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Autres cr\u00e9ance<span class=\"_ _1\"></span>s et actifs <span class=\"_ _1\"></span>courants et autre<span class=\"_ _1\"></span>s actifs no<span class=\"_ _1\"></span>n courants <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Autres cr\u00e9ances et a<span class=\"_ _1\"></span>ctifs courants<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>courants <span class=\"_ _0\"></span>sont ma<span class=\"_ _0\"></span>jorit<span class=\"_ _1\"></span>airement <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>cr\u00e9ances <span class=\"_ _0\"></span>d\u2019exploit<span class=\"_ _1\"></span>ation <span class=\"_ _0\"></span>valoris\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>inale.<span class=\"_ _245\"> </span> Elles <span class=\"_ _0\"></span>sont, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>as <span class=\"_ _0\"></span>\u00e9ch\u00e9ant, <span class=\"_ _0\"></span>d\u00e9pr\u00e9ci\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>voie <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>provision <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>tenir <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>diffi<span class=\"_ _0\"></span>cu<span class=\"_ _1\"></span>lt\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>recouvrement<span class=\"_ _245\"> </span> auxquelles elles sont sus<span class=\"_ _1\"></span>ceptibles de d<span class=\"_ _1\"></span>onner lieu.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Commissions sur vente<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>dispose de <span class=\"_ _0\"></span>plusieurs <span class=\"_ _0\"></span>types de<span class=\"_ _0\"></span> pl<span class=\"_ _0\"></span>ans relatifs <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9mun\u00e9ration variable <span class=\"_ _0\"></span>pay\u00e9e <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>personnel interne<span class=\"_ _245\"> </span> de <span class=\"_ _4\"></span>ventes. <span class=\"_ _16\"></span>Certa<span class=\"_ _1\"></span>ins <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>co\u00fbts <span class=\"_ _4\"></span>constituant <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>\u00fbts <span class=\"_ _4\"></span>marginaux <span class=\"_ _4\"></span>d\u2019obtention <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>renouvellement <span class=\"_ _4\"> </span>des<span class=\"_ _245\"> </span> contrats <span class=\"_ _0\"></span>et conform\u00e9ment \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>norme <span class=\"ff7\">IFRS 15 <span class=\"_ _0\"></span>Produits des <span class=\"_ _0\"></span>activit\u00e9s ordinaires <span class=\"_ _0\"></span>tir\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>trats <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>lus avec<span class=\"_ _245\"> </span></span><span class=\"ff7\"> </span>des clients<span class=\"ff4\">, <span class=\"_ _0\"></span>ils sont comptabilis\u00e9s \u00e0 l\u2019actif <span class=\"_ _0\"></span>si deux conditions sont <span class=\"_ _0\"></span>remplies<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: ils <span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>\u2019auraient pas <span class=\"_ _0\"></span>\u00e9t\u00e9 encourus si<span class=\"_ _245\"> </span></span><span class=\"ff4\"> </span>le contrat n\u2019avait pas \u00e9t\u00e9<span class=\"_ _1\"></span> obtenu et ils sont<span class=\"_ _1\"></span> recouvrables.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _14\"> </span>commissi<span class=\"_ _1\"></span>ons <span class=\"_ _14\"> </span>ca<span class=\"_ _1\"></span>pitalis\u00e9es <span class=\"_ _14\"> </span>sont<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>amort<span class=\"_ _1\"></span>ies <span class=\"_ _14\"> </span>g\u00e9n<span class=\"_ _1\"></span>\u00e9ralement <span class=\"_ _14\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _14\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>p\u00e9rio<span class=\"_ _1\"></span>de <span class=\"_ _14\"> </span>de <span class=\"_ _15\"> </span>trois <span class=\"_ _14\"> </span>a<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span><span class=\"ff1\"> </span>; <span class=\"_ _14\"> </span>certa<span class=\"_ _1\"></span>ines<span class=\"_ _245\"> </span> commissions relatives <span class=\"_ _0\"></span>\u00e0 des contrats <span class=\"_ _0\"></span>significatifs peuvent <span class=\"_ _0\"></span>\u00eatre amorties sur <span class=\"_ _0\"></span>une dur\u00e9e <span class=\"_ _0\"></span>de quatre <span class=\"_ _0\"></span>ou cinq <span class=\"_ _0\"></span>ans.<span class=\"_ _b\"></span><span class=\"ffd\"> </span><table class=\"s w3e8 h38f\" id=\"_a1caeeaf-8ab0-4cda-846b-77f549786e28\"><tr><td class=\"c x252 y1dcf w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dcf w1a6 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1dcf w1a3 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dd0 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- non courant </div></td><td class=\"c x311 y1dd0 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd0 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd1 w1a9 h1bd\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres actifs non<span class=\"_ _0\"></span> courants </div></td><td class=\"c x311 y1dd1 w1a6 h1bd\"><div class=\"t m0 x44 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd1 w1a3 h1bd\"><div class=\"t m0 xb3 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd2 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances fiscales et s<span class=\"_ _0\"></span>ociales </div></td><td class=\"c x311 y1dd2 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 639 </div></td><td class=\"c x2e3 y1dd2 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 535 </div></td></tr><tr><td class=\"c x252 y1dd3 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4t courant </div></td><td class=\"c x311 y1dd3 w1a6 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">724 </div></td><td class=\"c x2e3 y1dd3 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">213 </div></td></tr><tr><td class=\"c x252 y1dd4 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances </div></td><td class=\"c x311 y1dd4 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">4 067 </div></td><td class=\"c x2e3 y1dd4 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 124 </div></td></tr><tr><td class=\"c x252 y1dd5 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Charges constat\u00e9es d'<span class=\"_ _0\"></span>avance </div></td><td class=\"c x311 y1dd5 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">2 425 </div></td><td class=\"c x2e3 y1dd5 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">3 354 </div></td></tr><tr><td class=\"c x252 y1dd6 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- courant </div></td><td class=\"c x311 y1dd6 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 287 </div></td><td class=\"c x2e3 y1dd6 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 488 </div></td></tr><tr><td class=\"c x252 y1dd7 w1a9 h26e\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs financiers </div></td><td class=\"c x311 y1dd7 w1a6 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 421 </div></td><td class=\"c x2e3 y1dd7 w1a3 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">2 057 </div></td></tr><tr><td class=\"c x252 y1dd8 w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres cr\u00e9ance<span class=\"_ _0\"></span>s et actifs courants </div></td><td class=\"c x311 y1dd8 w1a6 h26d\"><div class=\"t m0 xbe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">17 563 </div></td><td class=\"c x2e3 y1dd8 w1a3 h26d\"><div class=\"t m0 x2 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">15 772 </div></td></tr></table>Les cr\u00e9ances fiscales et<span class=\"_ _1\"></span> sociales compren<span class=\"_ _1\"></span>nent essenti<span class=\"_ _1\"></span>ellement la TV<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span> r\u00e9cup\u00e9rable.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _3\"> </span>autres <span class=\"_ _3\"> </span>cr\u00e9ances <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>omprenne<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>pri<span class=\"_ _1\"></span>ncipalement, <span class=\"_ _3\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>2025, <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>ava<span class=\"_ _1\"></span>nces <span class=\"_ _3\"> </span>fourni<span class=\"_ _1\"></span>sseurs <span class=\"_ _3\"> </span>pour <span class=\"_ _3\"> </span>3 <span class=\"_ _3\"> </span>21<span class=\"_ _1\"></span>2 <span class=\"_ _3\"> </span>milliers<span class=\"_ _1\"></span> d\u2019euros et l<span class=\"_ _0\"></span>e Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") <span class=\"_ _0\"></span>\u00e0 recevoir pour 582 <span class=\"_ _0\"></span>milliers<span class=\"_ _1\"></span> d\u2019euros et <span class=\"_ _0\"></span>en 2024, le <span class=\"_ _0\"></span>Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") \u00e0 recev<span class=\"_ _1\"></span>oir pour 1 <span class=\"_ _1\"></span>616 milliers d\u2019eur<span class=\"_ _1\"></span>os.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les autres actifs financ<span class=\"_ _1\"></span>iers corr<span class=\"_ _1\"></span>espondent \u00e0 des compt<span class=\"_ _1\"></span>es \u00e0 termes de pl<span class=\"_ _1\"></span>us de 3 mois \u00e0 l\u2019orig<span class=\"_ _1\"></span>ine.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les variations relatives a<span class=\"_ _1\"></span>ux commissions sur v<span class=\"_ _1\"></span>entes s\u2019ex<span class=\"_ _1\"></span>pliquent de la man<span class=\"_ _1\"></span>i\u00e8re suivante<span class=\"_ _b\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3e7 h38e\" id=\"_ff01fd86-9082-4be1-878e-2d8488bd5c93\"><tr><td class=\"c x252 y1dc7 w1b1 h26f\"><div class=\"t m0 x75 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dc7 w1a6 h26f\"><div class=\"t m0 xe h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x261 y1dc7 w1a3 h26f\"><div class=\"t m0 xe h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dc8 w1b1 h270\"><div class=\"t m0 x75 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">Commissions capitalis\u00e9<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x18a h23b y178e ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x100 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier </div></td><td class=\"c x311 y1dc8 w1a6 h270\"><div class=\"t m0 x44 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">2 440 </div></td><td class=\"c x261 y1dc8 w1a3 h270\"><div class=\"t m0 x44 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">1 967 </div></td></tr><tr><td class=\"c x252 y1dc9 w1b1 h26f\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation </div></td><td class=\"c x311 y1dc9 w1a6 h26f\"><div class=\"t m0 x44 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">2 413 </div></td><td class=\"c x261 y1dc9 w1a3 h26f\"><div class=\"t m0 x44 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">1 721 </div></td></tr><tr><td class=\"c x252 y1dca w1b1 h26f\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Amortissements </div></td><td class=\"c x311 y1dca w1a6 h26f\"><div class=\"t m0 x2 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(1 900) </div></td><td class=\"c x261 y1dca w1a3 h26f\"><div class=\"t m0 x2 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(1 386) </div></td></tr><tr><td class=\"c x252 y1dcb w1b1 h271\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x311 y1dcb w1a6 h271\"><div class=\"t m0 x11b h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(301) </div></td><td class=\"c x261 y1dcb w1a3 h271\"><div class=\"t m0 xb3 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">139 </div></td></tr><tr><td class=\"c x252 y1dcc w1b1 h271\"><div class=\"t m0 x75 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">Commissions capitalis\u00e9<span class=\"_ _0\"></span>es au 31 d\u00e9cembre </div></td><td class=\"c x311 y1dcc w1a6 h271\"><div class=\"t m0 x44 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">2 653 </div></td><td class=\"c x261 y1dcc w1a3 h271\"><div class=\"t m0 x44 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">2 440 </div></td></tr><tr><td class=\"c x252 y1dcd w1b1 h26f\"><div class=\"t m0 xb6 h24b y109d ffb fs2a fcd sc0 ls0 ws0\">Dont commissions sur v<span class=\"_ _0\"></span>entes -<span class=\"_ _1\"></span> non courant </div></td><td class=\"c x311 y1dcd w1a6 h26f\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x261 y1dcd w1a3 h26f\"><div class=\"t m0 xb3 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dce w1b1 h271\"><div class=\"t m0 xb6 h24b y109d ffb fs2a fcd sc0 ls0 ws0\">Dont commissions sur v<span class=\"_ _0\"></span>entes -<span class=\"_ _1\"></span> courant </div></td><td class=\"c x311 y1dce w1a6 h271\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 287 </div></td><td class=\"c x261 y1dce w1a3 h271\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 488</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "Principes compta<span class=\"_ _1\"></span>bles<span class=\"_ _245\"> </span>Les cr\u00e9ances clients sont comptabi<span class=\"_ _1\"></span>lis\u00e9s initialement \u00e0 leur prix de transac<span class=\"_ _1\"></span>tion (au sens d\u2019IFRS 15) ; celles<span class=\"_ _b\"></span>-ci<span class=\"_ _245\"> </span>ne <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>portant pas <span class=\"_ _0\"></span>de composante financement importante <span class=\"_ _0\"></span>compte tenu des <span class=\"_ _0\"></span>d\u00e9lais<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span> r\u00e8glement courts. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span>cr\u00e9ances clients<span class=\"_ _1\"></span> sont, <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>la suite, <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilis\u00e9es au <span class=\"_ _1\"></span>co\u00fbt am<span class=\"_ _1\"></span>orti, di<span class=\"_ _1\"></span>minu\u00e9 le <span class=\"_ _1\"></span>cas <span class=\"_ _1\"></span>\u00e9ch\u00e9ant des <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations<span class=\"_ _245\"> </span>r\u00e9sultant du caract\u00e8re <span class=\"_ _1\"></span>non recouvrable d<span class=\"_ _1\"></span>e leur montant<span class=\"_ _1\"></span> et de l\u2019estimation des <span class=\"_ _1\"></span>pertes de cr\u00e9dit att<span class=\"_ _1\"></span>endues.  Les c<span class=\"_ _1\"></span>r\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrats <span class=\"_ _1\"></span>font <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019objet <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _1\"></span>pr\u00e9ciation <span class=\"_ _1\"></span>lorsq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>probable <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span>leur <span class=\"_ _b\"></span>recouvreme<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>inf\u00e9rieur <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>compta<span class=\"_ _1\"></span>ble. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>d\u00e9terminer <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>pert<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dit <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>dues <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>titre des <span class=\"_ _1\"></span>cr\u00e9ances, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>utilise <span class=\"_ _b\"></span>une <span class=\"_ _1\"></span>matrice <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisionne<span class=\"_ _1\"></span>ment s<span class=\"_ _1\"></span>implifi\u00e9e <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>s\u2019appuie <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de<span class=\"_ _245\"> </span>perte <span class=\"_ _b\"></span>estim\u00e9s <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vie <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>due <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cr\u00e9ances <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>leur <span class=\"_ _b\"></span>ancienne<span class=\"_ _1\"></span>t\u00e9, <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>ajust\u00e9e, <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>cas <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as, <span class=\"_ _1\"></span>d\u2019esti<span class=\"_ _1\"></span>mations <span class=\"_ _b\"></span>prospectives. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iation <span class=\"_ _b\"></span>augment<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>mesure <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>soldes<span class=\"_ _245\"> </span>impay\u00e9s \u00e0 forte ant\u00e9ri<span class=\"_ _1\"></span>orit\u00e9 augment<span class=\"_ _1\"></span>ent.<span class=\"_ _245\"> </span>Les <span class=\"_ _3\"> </span>actifs <span class=\"_ _11\"> </span>sur <span class=\"_ _3\"> </span>contrats <span class=\"_ _11\"> </span>clients <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>d\u00e9crits <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>note<span class=\"_ _1\"></span><span class=\"ff1\"> </span>6.<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>La <span class=\"_ _11\"> </span>variation <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>p\u00e9ri<span class=\"_ _1\"></span>ode <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>\u00e9sulte, <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019une <span class=\"_ _3\"> </span>part, <span class=\"_ _11\"> </span>de<span class=\"_ _245\"> </span>l\u2019apparition <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>facturer <span class=\"_ _1\"></span>transforma<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _1\"></span>et, <span class=\"_ _1\"></span>d\u2019autr<span class=\"_ _1\"></span>e part, <span class=\"_ _b\"></span>de la<span class=\"_ _245\"> </span>reconnaissance de rev<span class=\"_ _1\"></span>enus entra\u00eena<span class=\"_ _1\"></span>nt l\u2019apparitio<span class=\"_ _1\"></span>n de nouveaux <span class=\"_ _1\"></span>actifs sur contrats c<span class=\"_ _1\"></span>lients.<span class=\"_ _245\"> </span>Principes comptables<span class=\"_ _245\"> </span>Autres cr\u00e9ances et a<span class=\"_ _1\"></span>ctifs courants<span class=\"_ _245\"> </span>Les <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>courants <span class=\"_ _0\"></span>sont ma<span class=\"_ _0\"></span>jorit<span class=\"_ _1\"></span>airement <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>cr\u00e9ances <span class=\"_ _0\"></span>d\u2019exploit<span class=\"_ _1\"></span>ation <span class=\"_ _0\"></span>valoris\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>inale.<span class=\"_ _245\"> </span>Elles <span class=\"_ _0\"></span>sont, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>as <span class=\"_ _0\"></span>\u00e9ch\u00e9ant, <span class=\"_ _0\"></span>d\u00e9pr\u00e9ci\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>voie <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>provision <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>tenir <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>diffi<span class=\"_ _0\"></span>cu<span class=\"_ _1\"></span>lt\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>recouvrement<span class=\"_ _245\"> </span>auxquelles elles sont sus<span class=\"_ _1\"></span>ceptibles de d<span class=\"_ _1\"></span>onner lieu.<span class=\"_ _245\"> </span>Commissions sur vente<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span>Le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>dispose de <span class=\"_ _0\"></span>plusieurs <span class=\"_ _0\"></span>types de<span class=\"_ _0\"></span> pl<span class=\"_ _0\"></span>ans relatifs <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9mun\u00e9ration variable <span class=\"_ _0\"></span>pay\u00e9e <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>personnel interne<span class=\"_ _245\"> </span>de <span class=\"_ _4\"></span>ventes. <span class=\"_ _16\"></span>Certa<span class=\"_ _1\"></span>ins <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>co\u00fbts <span class=\"_ _4\"></span>constituant <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>\u00fbts <span class=\"_ _4\"></span>marginaux <span class=\"_ _4\"></span>d\u2019obtention <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>renouvellement <span class=\"_ _4\"> </span>des<span class=\"_ _245\"> </span>contrats <span class=\"_ _0\"></span>et conform\u00e9ment \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>norme <span class=\"ff7\">IFRS 15 <span class=\"_ _0\"></span>Produits des <span class=\"_ _0\"></span>activit\u00e9s ordinaires <span class=\"_ _0\"></span>tir\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>trats <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>lus avec<span class=\"_ _245\"> </span></span>des clients<span class=\"ff4\">, <span class=\"_ _0\"></span>ils sont comptabilis\u00e9s \u00e0 l\u2019actif <span class=\"_ _0\"></span>si deux conditions sont <span class=\"_ _0\"></span>remplies<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: ils <span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>\u2019auraient pas <span class=\"_ _0\"></span>\u00e9t\u00e9 encourus si<span class=\"_ _245\"> </span></span>le contrat n\u2019avait pas \u00e9t\u00e9<span class=\"_ _1\"></span> obtenu et ils sont<span class=\"_ _1\"></span> recouvrables.<span class=\"_ _245\"> </span>Les <span class=\"_ _14\"> </span>commissi<span class=\"_ _1\"></span>ons <span class=\"_ _14\"> </span>ca<span class=\"_ _1\"></span>pitalis\u00e9es <span class=\"_ _14\"> </span>sont<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>amort<span class=\"_ _1\"></span>ies <span class=\"_ _14\"> </span>g\u00e9n<span class=\"_ _1\"></span>\u00e9ralement <span class=\"_ _14\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _14\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>p\u00e9rio<span class=\"_ _1\"></span>de <span class=\"_ _14\"> </span>de <span class=\"_ _15\"> </span>trois <span class=\"_ _14\"> </span>a<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span><span class=\"ff1\"> </span>; <span class=\"_ _14\"> </span>certa<span class=\"_ _1\"></span>ines<span class=\"_ _245\"> </span>commissions relatives <span class=\"_ _0\"></span>\u00e0 des contrats <span class=\"_ _0\"></span>significatifs peuvent <span class=\"_ _0\"></span>\u00eatre amorties sur <span class=\"_ _0\"></span>une dur\u00e9e <span class=\"_ _0\"></span>de quatre <span class=\"_ _0\"></span>ou cinq <span class=\"_ _0\"></span>ans.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "Principes compta<span class=\"_ _1\"></span>bles<span class=\"_ _245\"> </span>Les cr\u00e9ances clients sont comptabi<span class=\"_ _1\"></span>lis\u00e9s initialement \u00e0 leur prix de transac<span class=\"_ _1\"></span>tion (au sens d\u2019IFRS 15) ; celles<span class=\"_ _b\"></span>-ci<span class=\"_ _245\"> </span>ne <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>portant pas <span class=\"_ _0\"></span>de composante financement importante <span class=\"_ _0\"></span>compte tenu des <span class=\"_ _0\"></span>d\u00e9lais<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span> r\u00e8glement courts. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span>cr\u00e9ances clients<span class=\"_ _1\"></span> sont, <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>la suite, <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilis\u00e9es au <span class=\"_ _1\"></span>co\u00fbt am<span class=\"_ _1\"></span>orti, di<span class=\"_ _1\"></span>minu\u00e9 le <span class=\"_ _1\"></span>cas <span class=\"_ _1\"></span>\u00e9ch\u00e9ant des <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations<span class=\"_ _245\"> </span>r\u00e9sultant du caract\u00e8re <span class=\"_ _1\"></span>non recouvrable d<span class=\"_ _1\"></span>e leur montant<span class=\"_ _1\"></span> et de l\u2019estimation des <span class=\"_ _1\"></span>pertes de cr\u00e9dit att<span class=\"_ _1\"></span>endues.  Les c<span class=\"_ _1\"></span>r\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrats <span class=\"_ _1\"></span>font <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019objet <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _1\"></span>pr\u00e9ciation <span class=\"_ _1\"></span>lorsq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>probable <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span>leur <span class=\"_ _b\"></span>recouvreme<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>inf\u00e9rieur <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>compta<span class=\"_ _1\"></span>ble. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>d\u00e9terminer <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>pert<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dit <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>dues <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>titre des <span class=\"_ _1\"></span>cr\u00e9ances, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>utilise <span class=\"_ _b\"></span>une <span class=\"_ _1\"></span>matrice <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisionne<span class=\"_ _1\"></span>ment s<span class=\"_ _1\"></span>implifi\u00e9e <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>s\u2019appuie <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de<span class=\"_ _245\"> </span>perte <span class=\"_ _b\"></span>estim\u00e9s <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vie <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>due <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cr\u00e9ances <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>leur <span class=\"_ _b\"></span>ancienne<span class=\"_ _1\"></span>t\u00e9, <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>ajust\u00e9e, <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>cas <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as, <span class=\"_ _1\"></span>d\u2019esti<span class=\"_ _1\"></span>mations <span class=\"_ _b\"></span>prospectives. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iation <span class=\"_ _b\"></span>augment<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>mesure <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>soldes<span class=\"_ _245\"> </span>impay\u00e9s \u00e0 forte ant\u00e9ri<span class=\"_ _1\"></span>orit\u00e9 augment<span class=\"_ _1\"></span>ent.<span class=\"_ _245\"> </span>Les <span class=\"_ _3\"> </span>actifs <span class=\"_ _11\"> </span>sur <span class=\"_ _3\"> </span>contrats <span class=\"_ _11\"> </span>clients <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>d\u00e9crits <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>note<span class=\"_ _1\"></span><span class=\"ff1\"> </span>6.<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>La <span class=\"_ _11\"> </span>variation <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>p\u00e9ri<span class=\"_ _1\"></span>ode <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>\u00e9sulte, <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019une <span class=\"_ _3\"> </span>part, <span class=\"_ _11\"> </span>de<span class=\"_ _245\"> </span>l\u2019apparition <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>facturer <span class=\"_ _1\"></span>transforma<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _1\"></span>et, <span class=\"_ _1\"></span>d\u2019autr<span class=\"_ _1\"></span>e part, <span class=\"_ _b\"></span>de la<span class=\"_ _245\"> </span>reconnaissance de rev<span class=\"_ _1\"></span>enus entra\u00eena<span class=\"_ _1\"></span>nt l\u2019apparitio<span class=\"_ _1\"></span>n de nouveaux <span class=\"_ _1\"></span>actifs sur contrats c<span class=\"_ _1\"></span>lients.<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-1197": {
   "value": "Les cr\u00e9ances clients sont comptabi<span class=\"_ _1\"></span>lis\u00e9s initialement \u00e0 leur prix de transac<span class=\"_ _1\"></span>tion (au sens d\u2019IFRS 15) ; celles<span class=\"_ _b\"></span>-ci<span class=\"_ _245\"> </span>ne <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>portant pas <span class=\"_ _0\"></span>de composante financement importante <span class=\"_ _0\"></span>compte tenu des <span class=\"_ _0\"></span>d\u00e9lais<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span> r\u00e8glement courts. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span>cr\u00e9ances clients<span class=\"_ _1\"></span> sont, <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>la suite, <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilis\u00e9es au <span class=\"_ _1\"></span>co\u00fbt am<span class=\"_ _1\"></span>orti, di<span class=\"_ _1\"></span>minu\u00e9 le <span class=\"_ _1\"></span>cas <span class=\"_ _1\"></span>\u00e9ch\u00e9ant des <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations<span class=\"_ _245\"> </span>r\u00e9sultant du caract\u00e8re <span class=\"_ _1\"></span>non recouvrable d<span class=\"_ _1\"></span>e leur montant<span class=\"_ _1\"></span> et de l\u2019estimation des <span class=\"_ _1\"></span>pertes de cr\u00e9dit att<span class=\"_ _1\"></span>endues.  Les c<span class=\"_ _1\"></span>r\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrats <span class=\"_ _1\"></span>font <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019objet <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _1\"></span>pr\u00e9ciation <span class=\"_ _1\"></span>lorsq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>probable <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span>leur <span class=\"_ _b\"></span>recouvreme<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>inf\u00e9rieur <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>compta<span class=\"_ _1\"></span>ble. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>d\u00e9terminer <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>pert<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dit <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>dues <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>titre des <span class=\"_ _1\"></span>cr\u00e9ances, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>utilise <span class=\"_ _b\"></span>une <span class=\"_ _1\"></span>matrice <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisionne<span class=\"_ _1\"></span>ment s<span class=\"_ _1\"></span>implifi\u00e9e <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>s\u2019appuie <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de<span class=\"_ _245\"> </span>perte <span class=\"_ _b\"></span>estim\u00e9s <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vie <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>due <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cr\u00e9ances <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>leur <span class=\"_ _b\"></span>ancienne<span class=\"_ _1\"></span>t\u00e9, <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>ajust\u00e9e, <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>cas <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as, <span class=\"_ _1\"></span>d\u2019esti<span class=\"_ _1\"></span>mations <span class=\"_ _b\"></span>prospectives. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iation <span class=\"_ _b\"></span>augment<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>mesure <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>soldes<span class=\"_ _245\"> </span>impay\u00e9s \u00e0 forte ant\u00e9ri<span class=\"_ _1\"></span>orit\u00e9 augment<span class=\"_ _1\"></span>ent.<span class=\"_ _245\"> </span>Les <span class=\"_ _3\"> </span>actifs <span class=\"_ _11\"> </span>sur <span class=\"_ _3\"> </span>contrats <span class=\"_ _11\"> </span>clients <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>d\u00e9crits <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>note<span class=\"_ _1\"></span><span class=\"ff1\"> </span>6.<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>La <span class=\"_ _11\"> </span>variation <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>p\u00e9ri<span class=\"_ _1\"></span>ode <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>\u00e9sulte, <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019une <span class=\"_ _3\"> </span>part, <span class=\"_ _11\"> </span>de<span class=\"_ _245\"> </span>l\u2019apparition <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>facturer <span class=\"_ _1\"></span>transforma<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _1\"></span>et, <span class=\"_ _1\"></span>d\u2019autr<span class=\"_ _1\"></span>e part, <span class=\"_ _b\"></span>de la<span class=\"_ _245\"> </span>reconnaissance de rev<span class=\"_ _1\"></span>enus entra\u00eena<span class=\"_ _1\"></span>nt l\u2019apparitio<span class=\"_ _1\"></span>n de nouveaux <span class=\"_ _1\"></span>actifs sur contrats c<span class=\"_ _1\"></span>lients.<span class=\"_ _245\"> </span><div class=\"c w2 h0 gs1bc\"><div class=\"t m0 x2 ha yc3c ff2 fs0 fc0 sc0 ls0 ws0\">20.1 D\u00e9tail du poste Cr<span class=\"_ _1\"></span>\u00e9ances clients <span class=\"_ _1\"></span>et actifs sur con<span class=\"_ _1\"></span>trats<span class=\"_ _1\"></span><span class=\"ff3\"> </span></div></div><div class=\"gs1bd\"><table class=\"s w3a8 h388\" id=\"_b82cd455-adc8-4e9a-af34-ec09906ef22c\"><tr><td class=\"c x252 y1da0 w1a0 he0\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1da0 w1a3 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1da0 w1a3 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1da1 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances clients </div></td><td class=\"c x2e2 y1da1 w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">48 616 </div></td><td class=\"c x2e3 y1da1 w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">45 991 </div></td></tr><tr><td class=\"c x252 y1da2 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation des cr\u00e9a<span class=\"_ _0\"></span>nces clients </div></td><td class=\"c x2e2 y1da2 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(2 521) </div></td><td class=\"c x2e3 y1da2 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(2 326) </div></td></tr><tr><td class=\"c x252 y1da3 w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Cr\u00e9ances clients n<span class=\"_ _0\"></span>ettes </div></td><td class=\"c x2e2 y1da3 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">46 095 </div></td><td class=\"c x2e3 y1da3 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">43 665 </div></td></tr><tr><td class=\"c x252 y1da4 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Actifs sur contrats </div></td><td class=\"c x2e2 y1da4 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">10 945 </div></td><td class=\"c x2e3 y1da4 w1a3 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">8 581 </div></td></tr><tr><td class=\"c x252 y1da5 w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total cr\u00e9ances client<span class=\"_ _0\"></span>s et actifs sur contrats </div></td><td class=\"c x2e2 y1da5 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">57 040 </div></td><td class=\"c x2e3 y1da5 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">52 246 </div></td></tr></table></div><div class=\"c w2 h0 gs1bc\"><div class=\"t m0 x2 h2 y1774 ff4 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff1\"> </span></div><div class=\"t m0 x2 h2 y1775 ff4 fs0 fc0 sc0 ls0 ws0\">T<span class=\"_ _9\"></span>ous <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>actifs <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>31<span class=\"_ _1\"></span><span class=\"ff1\"> </span>d\u00e9ce<span class=\"_ _1\"></span>mbre <span class=\"_ _16\"></span>2024 <span class=\"_ _16\"></span>ont <span class=\"_ _16\"></span>\u00e9t\u00e9<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>reclass\u00e9s <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>cr\u00e9ances <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>cours<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de </div><div class=\"t m0 x2 h2 y1776 ff4 fs0 fc0 sc0 ls0 ws0\">l\u2019exercice 2025, <span class=\"_ _1\"></span>le droit \u00e0 une contrepart<span class=\"_ _1\"></span>ie devenant in<span class=\"_ _1\"></span>conditionnel.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _c9\"> </span></span><span class=\"ff1\"> </span></div></div><div class=\"c w2 h0 gs1bf\"><div class=\"t m0 x2 h2 y5d ff4 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff1\"> </span></div><div class=\"t m0 x2 ha y914 ff2 fs0 fc0 sc0 ls0 ws0\">20.3 D\u00e9tail du mont<span class=\"_ _1\"></span>ant de <span class=\"_ _1\"></span>d\u00e9pr\u00e9ciation des<span class=\"_ _1\"></span> cr\u00e9ances clients<span class=\"_ _1\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 x2 h2 y6f7 ff4 fs0 fc1 sc0 ls0 ws0\">Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25<span class=\"ff1\"> </span></div></div><div class=\"gs1c0\"><table class=\"s w3e0 h38c\" id=\"_c5258353-cf9c-4fe8-bea8-f04cf331942c\"><tr><td class=\"c x1a2 y1db5 w3e1 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Cr\u00e9ances clients<span class=\"_ _0\"></span> et actifs sur co<span class=\"_ _0\"></span>ntrats au 31<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td class=\"c x36a y1db6 w1de he\"><div class=\"t m0 x6f h21 y176a ff1 fsa fc1 sc0 ls0 ws0\">\u00c9chus selon le<span class=\"_ _0\"></span>s \u00e9ch\u00e9ances suivan<span class=\"_ _0\"></span>tes </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1db7 w3e2 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">d\u00e9cembre 2025<span class=\"_ _245\"> </span></div></td><td class=\"c x36b y1db8 w3d8 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Non<span class=\"_ _245\"> </span></div></td><td class=\"c x36c y1db8 w3d9 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">0 \u00e0 30<span class=\"_ _245\"> </span></div></td><td class=\"c x36e y1db8 w3e3 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">31 \u00e0 90<span class=\"_ _245\"> </span></div><div class=\"t m0 x36d hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">91 \u00e0 120<span class=\"_ _245\"> </span></div></td><td class=\"c x36f y1db8 w3e4 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">121 \u00e0<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x370 y1db8 w3dc h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">&gt; 365<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y1db9 w3dd h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">(en milliers d'euros)<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x371 y1dba w1df h269\"><div class=\"t m0 x1d hbd y15cd ff3 fsa fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x372 y1dbb w3de h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">\u00e9chus<span class=\"_ _245\"> </span></div></td><td class=\"c x373 y1dbb w3df h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x374 y1dbb w3df h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x376 y1dbb w3e5 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div><div class=\"t m0 x375 hbd y1bb2 ff3 fsa fc1 sc0 ls13 ws0\">365<span class=\"ls0\"> jours<span class=\"_ _245\"> </span></span></div></td><td></td><td class=\"c x377 y1dbb w3df h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1dbc w1dc h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Taux de d\u00e9pr\u00e9<span class=\"_ _0\"></span>ciation pour risque <span class=\"_ _0\"></span>de cr\u00e9dit </div></td><td class=\"c x34a y1dbc w1dd h229\"><div class=\"t m0 x16 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-0,3% </div></td><td class=\"c x36a y1dbc w1df h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-7,8% </div></td><td class=\"c x378 y1dbc w1e0 h229\"><div class=\"t m0 xb6 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-12,6% </div></td><td class=\"c x334 y1dbc w1e1 h229\"><div class=\"t m0 xb6 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-28,4% </div></td><td class=\"c x379 y1dbc w1e2 h229\"><div class=\"t m0 xcb h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-35,3% </div></td><td class=\"c x331 y1dbc w1e3 h229\"><div class=\"t m0 x1b h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-100,0% </div></td><td class=\"c x371 y1dbc w1df h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-4,2% </div></td></tr><tr><td class=\"c x252 y1dbd w1dc h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Valeur brute de<span class=\"_ _0\"></span>s cr\u00e9ances clients <span class=\"_ _0\"></span>et actifs sur contra<span class=\"_ _0\"></span>ts<span class=\"_ _1\"></span> </div></td><td class=\"c x34a y1dbd w1dd h229\"><div class=\"t m0 x82 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">50 609 </div></td><td class=\"c x36a y1dbd w1df h229\"><div class=\"t m0 x1a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">3 388 </div></td><td class=\"c x378 y1dbd w1e0 h229\"><div class=\"t m0 x1a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">3 099 </div></td><td class=\"c x334 y1dbd w1e1 h229\"><div class=\"t m0 x1e h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">484<span class=\"ls0\"> </span></div></td><td class=\"c x379 y1dbd w1e2 h229\"><div class=\"t m0 x7f h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">601<span class=\"ls0\"> </span></div></td><td class=\"c x331 y1dbd w1e3 h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">1 380 </div></td><td class=\"c x371 y1dbd w1df h229\"><div class=\"t m0 x9e h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">59 561 </div></td></tr><tr><td class=\"c x252 y1dbe w1dc h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation pou<span class=\"_ _0\"></span>r risque de cr\u00e9dit<span class=\"_ _0\"></span> </div></td><td class=\"c x34a y1dbe w1dd h229\"><div class=\"t m0 xc5 hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(137)<span class=\"ls0\"> </span></div></td><td class=\"c x36a y1dbe w1df h229\"><div class=\"t m0 xc4 hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(265)<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1dbe w1e0 h229\"><div class=\"t m0 x1d hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(390)<span class=\"ls0\"> </span></div></td><td class=\"c x334 y1dbe w1e1 h229\"><div class=\"t m0 x1d hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(137)<span class=\"ls0\"> </span></div></td><td class=\"c x379 y1dbe w1e2 h229\"><div class=\"t m0 x79 hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(212)<span class=\"ls0\"> </span></div></td><td class=\"c x331 y1dbe w1e3 h229\"><div class=\"t m0 x4e hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(1 380) </div></td><td class=\"c x371 y1dbe w1df h229\"><div class=\"t m0 xb6 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(2 521) </div></td></tr></table></div><div class=\"c w2 h0 gs1bf\"><div class=\"t m0 x2 h2 y3c3 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h2 y11a3 ff4 fs0 fc1 sc0 ls0 ws0\">Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>24<span class=\"ff1\"> </span></div></div><div class=\"gs1c1\"><table class=\"s w3d5 h38b\" id=\"_414d6ed4-4bba-420c-aeca-b0e33edb6613\"><tr><td class=\"c x1a2 y1dab w3d6 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Cr\u00e9ances clients<span class=\"_ _0\"></span> et actifs sur co<span class=\"_ _0\"></span>ntrats au 31 d\u00e9cembre<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x357 y1dac w1e5 h16b\"><div class=\"t m0 x6f h21 y16c0 ff1 fsa fc1 sc0 ls0 ws0\">\u00c9chus selon le<span class=\"_ _0\"></span>s \u00e9ch\u00e9ances suivan<span class=\"_ _0\"></span>tes </div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1dad w3d7 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls13 ws0\">2024<span class=\"_ _245\"> </span></div></td><td class=\"c x358 y1dae w3d8 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Non<span class=\"_ _245\"> </span></div></td><td class=\"c x359 y1dae w3d9 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">0 \u00e0 30<span class=\"_ _245\"> </span></div></td><td class=\"c x35a y1dae w3da h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">31 \u00e0 90<span class=\"_ _245\"> </span></div></td><td class=\"c x35c y1dae w3db h366\" colspan=\"2\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">91 \u00e0 120<span class=\"_ _245\"> </span></div><div class=\"t m0 x35b hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">121 \u00e0 365<span class=\"_ _245\"> </span></div></td><td class=\"c x35d y1dae w3dc h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">&gt; 365<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y1daf w3dd h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">(en milliers d'euros)<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x35e y1db0 w1df h26a\"><div class=\"t m0 x1d hbd y139e ff3 fsa fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x35f y1db1 w3de h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">\u00e9chus<span class=\"_ _245\"> </span></div></td><td class=\"c x360 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x361 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x362 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x363 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x364 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x2b9 y1db2 w1d1 h1e8\"><div class=\"t m0 x4a h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">Taux de d\u00e9pr\u00e9<span class=\"_ _0\"></span>ciation pour risque <span class=\"_ _0\"></span>de cr\u00e9dit </div></td><td class=\"c x365 y1db2 w1e4 h1e8\"><div class=\"t m0 x16 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-0,9% </div></td><td class=\"c x357 y1db2 w1e0 h1e8\"><div class=\"t m0 xc5 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-9,2% </div></td><td class=\"c x366 y1db2 w1e6 h1e8\"><div class=\"t m0 x9e h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-18,4% </div></td><td class=\"c x367 y1db2 w1e1 h1e8\"><div class=\"t m0 xb6 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-23,8% </div></td><td class=\"c x368 y1db2 w1e7 h1e8\"><div class=\"t m0 x16 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-34,4% </div></td><td class=\"c x369 y1db2 w1e1 h1e8\"><div class=\"t m0 xb6 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-72,9% </div></td><td class=\"c x35e y1db2 w1df h1e8\"><div class=\"t m0 xc5 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-4,3% </div></td></tr><tr><td class=\"c x2b9 y1db3 w1d1 h229\"><div class=\"t m0 x4a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Valeur brute de<span class=\"_ _0\"></span>s cr\u00e9ances clients <span class=\"_ _0\"></span>et actifs sur contra<span class=\"_ _0\"></span>ts<span class=\"_ _1\"></span> </div></td><td class=\"c x365 y1db3 w1e4 h229\"><div class=\"t m0 x82 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">47 449 </div></td><td class=\"c x357 y1db3 w1e0 h229\"><div class=\"t m0 x1a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">3 558 </div></td><td class=\"c x366 y1db3 w1e6 h229\"><div class=\"t m0 x51 h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">803<span class=\"ls0\"> </span></div></td><td class=\"c x367 y1db3 w1e1 h229\"><div class=\"t m0 x1e h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">855<span class=\"ls0\"> </span></div></td><td class=\"c x368 y1db3 w1e7 h229\"><div class=\"t m0 x7a h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">498<span class=\"ls0\"> </span></div></td><td class=\"c x369 y1db3 w1e1 h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">1 409 </div></td><td class=\"c x35e y1db3 w1df h229\"><div class=\"t m0 x9e h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">54 572 </div></td></tr><tr><td class=\"c x2b9 y1db4 w1d1 h1e8\"><div class=\"t m0 x4a hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation pou<span class=\"_ _0\"></span>r risque de cr\u00e9dit<span class=\"_ _0\"></span> </div></td><td class=\"c x365 y1db4 w1e4 h1e8\"><div class=\"t m0 xc5 hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(449)<span class=\"ls0\"> </span></div></td><td class=\"c x357 y1db4 w1e0 h1e8\"><div class=\"t m0 x1d hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(328)<span class=\"ls0\"> </span></div></td><td class=\"c x366 y1db4 w1e6 h1e8\"><div class=\"t m0 xc4 hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(148)<span class=\"ls0\"> </span></div></td><td class=\"c x367 y1db4 w1e1 h1e8\"><div class=\"t m0 x1d hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(203)<span class=\"ls0\"> </span></div></td><td class=\"c x368 y1db4 w1e7 h1e8\"><div class=\"t m0 x63 hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(171)<span class=\"ls0\"> </span></div></td><td class=\"c x369 y1db4 w1e1 h1e8\"><div class=\"t m0 xb6 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">(1 026) </div></td><td class=\"c x35e y1db4 w1df h1e8\"><div class=\"t m0 xb6 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">(2 326) </div></td></tr></table></div><div class=\"c w2 h0 gs1bf\"><div class=\"t m0 x2 h2 y177c ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 ha y177d ff2 fs0 fc0 sc0 ls0 ws0\">20.4 V<span class=\"_ _0\"></span>ariation de la d\u00e9pr\u00e9<span class=\"_ _1\"></span>ciation des cr<span class=\"_ _1\"></span>\u00e9ances clients<span class=\"_ _1\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 x2 h2 y3b2 ff4 fs0 fc1 sc0 ls0 ws0\">Exercice 2025<span class=\"ff1\"> </span></div></div><div class=\"gs1c2\"><table class=\"s w3d4 h38a\" id=\"_ebb4079a-7a6c-4987-8dd8-7a38d3443e5e\"><tr><td class=\"c x252 y1da8 w1e8 he0\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x354 y1da8 w1e9 he0\"><div class=\"t m0 xbb h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x355 y1da8 w1ea he0\"><div class=\"t m0 x11a h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">R\u00e9\u00e9valuation nette </div></td><td class=\"c x311 y1da8 w1e9 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">Passage en pertes </div></td><td class=\"c x261 y1da8 w58 he0\"><div class=\"t m0 xbb h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td></tr><tr><td class=\"c x252 y1da9 w1e8 h235\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation des cr\u00e9a<span class=\"_ _0\"></span>nces clients </div></td><td class=\"c x354 y1da9 w1e9 h235\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(2 326) </div></td><td class=\"c x355 y1da9 w1ea h235\"><div class=\"t m0 x9c h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(195) </div></td><td class=\"c x311 y1da9 w1e9 h235\"><div class=\"t m0 x17d h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1da9 w58 h235\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(2 521) </div></td></tr><tr><td class=\"c x252 y1daa w1e8 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x354 y1daa w1e9 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(2 326) </div></td><td class=\"c x355 y1daa w1ea h1e8\"><div class=\"t m0 x9c h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(195) </div></td><td class=\"c x311 y1daa w1e9 h1e8\"><div class=\"t m0 x17d h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1daa w58 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(2 521) </div></td></tr></table></div><div class=\"c w2 h0 gs1bf\"><div class=\"t m0 x2 h2 y61f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h2 y4e1 ff4 fs0 fc1 sc0 ls0 ws0\">Exercice 2024<span class=\"ff1\"> </span></div></div><div class=\"gs1c3\"><table class=\"s w3d3 h389\" id=\"_e800177d-5699-4cb0-8538-d6bf56e2b99a\"><tr><td class=\"c x252 y1da6 w1eb he\"><div class=\"t m0 x75 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x354 y1da6 w1e9 he\"><div class=\"t m0 xb6 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>3 </div></td><td class=\"c x355 y1da6 w1ea he\"><div class=\"t m0 x1b hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">R\u00e9\u00e9valuation<span class=\"_ _0\"></span> nette </div></td><td class=\"c x356 y1da6 w1e9 he\"><div class=\"t m0 x1b hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">Passage en perte<span class=\"_ _0\"></span>s </div></td><td class=\"c x2e1 y1da6 w58 he\"><div class=\"t m0 xb6 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>4 </div></td></tr><tr><td class=\"c x252 y1c46 w1eb h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation de<span class=\"_ _0\"></span>s cr\u00e9ances clients </div></td><td class=\"c x354 y1c46 w1e9 h229\"><div class=\"t m0 x17b h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">(1 992) </div></td><td class=\"c x355 y1c46 w1ea h229\"><div class=\"t m0 xbf h21 y12b1 ff1 fsa fc0 sc0 ls3c ws0\">(492)<span class=\"ls0\"> </span></div></td><td class=\"c x356 y1c46 w1e9 h229\"><div class=\"t m0 x6 h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">158<span class=\"ls0\"> </span></div></td><td class=\"c x2e1 y1c46 w58 h229\"><div class=\"t m0 x17b h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">(2 326) </div></td></tr><tr><td class=\"c x252 y1da7 w1eb h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x354 y1da7 w1e9 h229\"><div class=\"t m0 x17b hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(1 992) </div></td><td class=\"c x355 y1da7 w1ea h229\"><div class=\"t m0 xbf hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(492)<span class=\"ls0\"> </span></div></td><td class=\"c x356 y1da7 w1e9 h229\"><div class=\"t m0 x6 hbd y12b1 ff3 fsa fc1 sc0 ls13 ws0\">158<span class=\"ls0\"> </span></div></td><td class=\"c x2e1 y1da7 w58 h229\"><div class=\"t m0 x17b hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(2 326) </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-1196": {
   "value": "Les cr\u00e9ances clients sont comptabi<span class=\"_ _1\"></span>lis\u00e9s initialement \u00e0 leur prix de transac<span class=\"_ _1\"></span>tion (au sens d\u2019IFRS 15) ; celles<span class=\"_ _b\"></span>-ci<span class=\"_ _245\"> </span>ne <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>portant pas <span class=\"_ _0\"></span>de composante financement importante <span class=\"_ _0\"></span>compte tenu des <span class=\"_ _0\"></span>d\u00e9lais<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span> r\u00e8glement courts. <span class=\"_ _0\"></span>Les<span class=\"_ _245\"> </span>cr\u00e9ances clients<span class=\"_ _1\"></span> sont, <span class=\"_ _1\"></span>par <span class=\"_ _1\"></span>la suite, <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bilis\u00e9es au <span class=\"_ _1\"></span>co\u00fbt am<span class=\"_ _1\"></span>orti, di<span class=\"_ _1\"></span>minu\u00e9 le <span class=\"_ _1\"></span>cas <span class=\"_ _1\"></span>\u00e9ch\u00e9ant des <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iations<span class=\"_ _245\"> </span>r\u00e9sultant du caract\u00e8re <span class=\"_ _1\"></span>non recouvrable d<span class=\"_ _1\"></span>e leur montant<span class=\"_ _1\"></span> et de l\u2019estimation des <span class=\"_ _1\"></span>pertes de cr\u00e9dit att<span class=\"_ _1\"></span>endues.  Les c<span class=\"_ _1\"></span>r\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrats <span class=\"_ _1\"></span>font <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019objet <span class=\"_ _1\"></span>d\u2019une <span class=\"_ _1\"></span>d\u00e9<span class=\"_ _1\"></span>pr\u00e9ciation <span class=\"_ _1\"></span>lorsq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>probable <span class=\"_ _b\"></span>de<span class=\"_ _245\"> </span>leur <span class=\"_ _b\"></span>recouvreme<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>est <span class=\"_ _16\"></span>inf\u00e9rieur <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>compta<span class=\"_ _1\"></span>ble. <span class=\"_ _b\"></span>Pour <span class=\"_ _16\"></span>d\u00e9terminer <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>pert<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>r\u00e9dit <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>dues <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>titre des <span class=\"_ _1\"></span>cr\u00e9ances, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe <span class=\"_ _1\"></span>utilise <span class=\"_ _b\"></span>une <span class=\"_ _1\"></span>matrice <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisionne<span class=\"_ _1\"></span>ment s<span class=\"_ _1\"></span>implifi\u00e9e <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>s\u2019appuie <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>taux <span class=\"_ _1\"></span>de<span class=\"_ _245\"> </span>perte <span class=\"_ _b\"></span>estim\u00e9s <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>dur\u00e9e <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vie <span class=\"_ _b\"></span>atten<span class=\"_ _1\"></span>due <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cr\u00e9ances <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>fonct<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>leur <span class=\"_ _b\"></span>ancienne<span class=\"_ _1\"></span>t\u00e9, <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>ajust\u00e9e, <span class=\"_ _b\"></span>au<span class=\"_ _245\"> </span>cas <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as, <span class=\"_ _1\"></span>d\u2019esti<span class=\"_ _1\"></span>mations <span class=\"_ _b\"></span>prospectives. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>monta<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>d\u00e9pr\u00e9c<span class=\"_ _1\"></span>iation <span class=\"_ _b\"></span>augment<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _b\"></span>mesure <span class=\"_ _b\"></span>que <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>soldes<span class=\"_ _245\"> </span>impay\u00e9s \u00e0 forte ant\u00e9ri<span class=\"_ _1\"></span>orit\u00e9 augment<span class=\"_ _1\"></span>ent.<span class=\"_ _245\"> </span>Les <span class=\"_ _3\"> </span>actifs <span class=\"_ _11\"> </span>sur <span class=\"_ _3\"> </span>contrats <span class=\"_ _11\"> </span>clients <span class=\"_ _11\"> </span>sont <span class=\"_ _3\"> </span>d\u00e9crits <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>note<span class=\"_ _1\"></span><span class=\"ff1\"> </span>6.<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>La <span class=\"_ _11\"> </span>variation <span class=\"_ _3\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _3\"> </span>p\u00e9ri<span class=\"_ _1\"></span>ode <span class=\"_ _3\"> </span>r<span class=\"_ _1\"></span>\u00e9sulte, <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>\u2019une <span class=\"_ _3\"> </span>part, <span class=\"_ _11\"> </span>de<span class=\"_ _245\"> </span>l\u2019apparition <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>droits <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>facturer <span class=\"_ _1\"></span>transforma<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>actifs <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>contrats <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _1\"></span>clients <span class=\"_ _1\"></span>et, <span class=\"_ _1\"></span>d\u2019autr<span class=\"_ _1\"></span>e part, <span class=\"_ _b\"></span>de la<span class=\"_ _245\"> </span>reconnaissance de rev<span class=\"_ _1\"></span>enus entra\u00eena<span class=\"_ _1\"></span>nt l\u2019apparitio<span class=\"_ _1\"></span>n de nouveaux <span class=\"_ _1\"></span>actifs sur contrats c<span class=\"_ _1\"></span>lients.<span class=\"_ _245\"> </span>20.1 D\u00e9tail du poste Cr<span class=\"_ _1\"></span>\u00e9ances clients <span class=\"_ _1\"></span>et actifs sur con<span class=\"_ _1\"></span>trats<span class=\"_ _1\"></span><span class=\"ff3\"> </span><table class=\"s w3a8 h388\" id=\"_b82cd455-adc8-4e9a-af34-ec09906ef22c\"><tr><td class=\"c x252 y1da0 w1a0 he0\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1da0 w1a3 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1da0 w1a3 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1da1 w1a0 h229\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances clients </div></td><td class=\"c x2e2 y1da1 w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">48 616 </div></td><td class=\"c x2e3 y1da1 w1a3 h229\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">45 991 </div></td></tr><tr><td class=\"c x252 y1da2 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation des cr\u00e9a<span class=\"_ _0\"></span>nces clients </div></td><td class=\"c x2e2 y1da2 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(2 521) </div></td><td class=\"c x2e3 y1da2 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">(2 326) </div></td></tr><tr><td class=\"c x252 y1da3 w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Cr\u00e9ances clients n<span class=\"_ _0\"></span>ettes </div></td><td class=\"c x2e2 y1da3 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">46 095 </div></td><td class=\"c x2e3 y1da3 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">43 665 </div></td></tr><tr><td class=\"c x252 y1da4 w1a0 h1e8\"><div class=\"t m0 x75 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">Actifs sur contrats </div></td><td class=\"c x2e2 y1da4 w1a3 h1e8\"><div class=\"t m0 x2 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">10 945 </div></td><td class=\"c x2e3 y1da4 w1a3 h1e8\"><div class=\"t m0 x44 h228 y12b1 ff1 fs2a fc0 sc0 ls0 ws0\">8 581 </div></td></tr><tr><td class=\"c x252 y1da5 w1a0 h229\"><div class=\"t m0 x75 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">Total cr\u00e9ances client<span class=\"_ _0\"></span>s et actifs sur contrats </div></td><td class=\"c x2e2 y1da5 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">57 040 </div></td><td class=\"c x2e3 y1da5 w1a3 h229\"><div class=\"t m0 x2 h227 y15cf ff3 fs2a fc1 sc0 ls0 ws0\">52 246 </div></td></tr></table>T<span class=\"_ _9\"></span>ous <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>actifs <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>compta<span class=\"_ _1\"></span>bilis\u00e9s <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>31<span class=\"_ _1\"></span><span class=\"ff1\"> </span>d\u00e9ce<span class=\"_ _1\"></span>mbre <span class=\"_ _16\"></span>2024 <span class=\"_ _16\"></span>ont <span class=\"_ _16\"></span>\u00e9t\u00e9<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>reclass\u00e9s <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>cr\u00e9ances <span class=\"_ _16\"></span>au <span class=\"_ _16\"></span>cours<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de l\u2019exercice 2025, <span class=\"_ _1\"></span>le droit \u00e0 une contrepart<span class=\"_ _1\"></span>ie devenant in<span class=\"_ _1\"></span>conditionnel.<span class=\"_ _245\"> </span>20.3 D\u00e9tail du mont<span class=\"_ _1\"></span>ant de <span class=\"_ _1\"></span>d\u00e9pr\u00e9ciation des<span class=\"_ _1\"></span> cr\u00e9ances clients<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25<span class=\"ff1\"> </span><table class=\"s w3e0 h38c\" id=\"_c5258353-cf9c-4fe8-bea8-f04cf331942c\"><tr><td class=\"c x1a2 y1db5 w3e1 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Cr\u00e9ances clients<span class=\"_ _0\"></span> et actifs sur co<span class=\"_ _0\"></span>ntrats au 31<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td class=\"c x36a y1db6 w1de he\"><div class=\"t m0 x6f h21 y176a ff1 fsa fc1 sc0 ls0 ws0\">\u00c9chus selon le<span class=\"_ _0\"></span>s \u00e9ch\u00e9ances suivan<span class=\"_ _0\"></span>tes </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1db7 w3e2 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">d\u00e9cembre 2025<span class=\"_ _245\"> </span></div></td><td class=\"c x36b y1db8 w3d8 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Non<span class=\"_ _245\"> </span></div></td><td class=\"c x36c y1db8 w3d9 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">0 \u00e0 30<span class=\"_ _245\"> </span></div></td><td class=\"c x36e y1db8 w3e3 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">31 \u00e0 90<span class=\"_ _245\"> </span></div><div class=\"t m0 x36d hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">91 \u00e0 120<span class=\"_ _245\"> </span></div></td><td class=\"c x36f y1db8 w3e4 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">121 \u00e0<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x370 y1db8 w3dc h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">&gt; 365<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y1db9 w3dd h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">(en milliers d'euros)<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x371 y1dba w1df h269\"><div class=\"t m0 x1d hbd y15cd ff3 fsa fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x372 y1dbb w3de h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">\u00e9chus<span class=\"_ _245\"> </span></div></td><td class=\"c x373 y1dbb w3df h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x374 y1dbb w3df h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x376 y1dbb w3e5 h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div><div class=\"t m0 x375 hbd y1bb2 ff3 fsa fc1 sc0 ls13 ws0\">365<span class=\"ls0\"> jours<span class=\"_ _245\"> </span></span></div></td><td></td><td class=\"c x377 y1dbb w3df h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x252 y1dbc w1dc h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Taux de d\u00e9pr\u00e9<span class=\"_ _0\"></span>ciation pour risque <span class=\"_ _0\"></span>de cr\u00e9dit </div></td><td class=\"c x34a y1dbc w1dd h229\"><div class=\"t m0 x16 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-0,3% </div></td><td class=\"c x36a y1dbc w1df h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-7,8% </div></td><td class=\"c x378 y1dbc w1e0 h229\"><div class=\"t m0 xb6 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-12,6% </div></td><td class=\"c x334 y1dbc w1e1 h229\"><div class=\"t m0 xb6 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-28,4% </div></td><td class=\"c x379 y1dbc w1e2 h229\"><div class=\"t m0 xcb h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-35,3% </div></td><td class=\"c x331 y1dbc w1e3 h229\"><div class=\"t m0 x1b h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-100,0% </div></td><td class=\"c x371 y1dbc w1df h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">-4,2% </div></td></tr><tr><td class=\"c x252 y1dbd w1dc h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Valeur brute de<span class=\"_ _0\"></span>s cr\u00e9ances clients <span class=\"_ _0\"></span>et actifs sur contra<span class=\"_ _0\"></span>ts<span class=\"_ _1\"></span> </div></td><td class=\"c x34a y1dbd w1dd h229\"><div class=\"t m0 x82 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">50 609 </div></td><td class=\"c x36a y1dbd w1df h229\"><div class=\"t m0 x1a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">3 388 </div></td><td class=\"c x378 y1dbd w1e0 h229\"><div class=\"t m0 x1a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">3 099 </div></td><td class=\"c x334 y1dbd w1e1 h229\"><div class=\"t m0 x1e h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">484<span class=\"ls0\"> </span></div></td><td class=\"c x379 y1dbd w1e2 h229\"><div class=\"t m0 x7f h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">601<span class=\"ls0\"> </span></div></td><td class=\"c x331 y1dbd w1e3 h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">1 380 </div></td><td class=\"c x371 y1dbd w1df h229\"><div class=\"t m0 x9e h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">59 561 </div></td></tr><tr><td class=\"c x252 y1dbe w1dc h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation pou<span class=\"_ _0\"></span>r risque de cr\u00e9dit<span class=\"_ _0\"></span> </div></td><td class=\"c x34a y1dbe w1dd h229\"><div class=\"t m0 xc5 hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(137)<span class=\"ls0\"> </span></div></td><td class=\"c x36a y1dbe w1df h229\"><div class=\"t m0 xc4 hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(265)<span class=\"ls0\"> </span></div></td><td class=\"c x378 y1dbe w1e0 h229\"><div class=\"t m0 x1d hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(390)<span class=\"ls0\"> </span></div></td><td class=\"c x334 y1dbe w1e1 h229\"><div class=\"t m0 x1d hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(137)<span class=\"ls0\"> </span></div></td><td class=\"c x379 y1dbe w1e2 h229\"><div class=\"t m0 x79 hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(212)<span class=\"ls0\"> </span></div></td><td class=\"c x331 y1dbe w1e3 h229\"><div class=\"t m0 x4e hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(1 380) </div></td><td class=\"c x371 y1dbe w1df h229\"><div class=\"t m0 xb6 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(2 521) </div></td></tr></table>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>24<span class=\"ff1\"> </span><table class=\"s w3d5 h38b\" id=\"_414d6ed4-4bba-420c-aeca-b0e33edb6613\"><tr><td class=\"c x1a2 y1dab w3d6 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Cr\u00e9ances clients<span class=\"_ _0\"></span> et actifs sur co<span class=\"_ _0\"></span>ntrats au 31 d\u00e9cembre<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x357 y1dac w1e5 h16b\"><div class=\"t m0 x6f h21 y16c0 ff1 fsa fc1 sc0 ls0 ws0\">\u00c9chus selon le<span class=\"_ _0\"></span>s \u00e9ch\u00e9ances suivan<span class=\"_ _0\"></span>tes </div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1dad w3d7 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls13 ws0\">2024<span class=\"_ _245\"> </span></div></td><td class=\"c x358 y1dae w3d8 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">Non<span class=\"_ _245\"> </span></div></td><td class=\"c x359 y1dae w3d9 h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">0 \u00e0 30<span class=\"_ _245\"> </span></div></td><td class=\"c x35a y1dae w3da h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">31 \u00e0 90<span class=\"_ _245\"> </span></div></td><td class=\"c x35c y1dae w3db h366\" colspan=\"2\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">91 \u00e0 120<span class=\"_ _245\"> </span></div><div class=\"t m0 x35b hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">121 \u00e0 365<span class=\"_ _245\"> </span></div></td><td class=\"c x35d y1dae w3dc h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">&gt; 365<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y1daf w3dd h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">(en milliers d'euros)<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x35e y1db0 w1df h26a\"><div class=\"t m0 x1d hbd y139e ff3 fsa fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x35f y1db1 w3de h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">\u00e9chus<span class=\"_ _245\"> </span></div></td><td class=\"c x360 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x361 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x362 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x363 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td class=\"c x364 y1db1 w3df h366\"><div class=\"t m0 x1a1 hbd y1d2f ff3 fsa fc1 sc0 ls0 ws0\">jours<span class=\"_ _245\"> </span></div></td><td></td></tr><tr><td class=\"c x2b9 y1db2 w1d1 h1e8\"><div class=\"t m0 x4a h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">Taux de d\u00e9pr\u00e9<span class=\"_ _0\"></span>ciation pour risque <span class=\"_ _0\"></span>de cr\u00e9dit </div></td><td class=\"c x365 y1db2 w1e4 h1e8\"><div class=\"t m0 x16 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-0,9% </div></td><td class=\"c x357 y1db2 w1e0 h1e8\"><div class=\"t m0 xc5 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-9,2% </div></td><td class=\"c x366 y1db2 w1e6 h1e8\"><div class=\"t m0 x9e h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-18,4% </div></td><td class=\"c x367 y1db2 w1e1 h1e8\"><div class=\"t m0 xb6 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-23,8% </div></td><td class=\"c x368 y1db2 w1e7 h1e8\"><div class=\"t m0 x16 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-34,4% </div></td><td class=\"c x369 y1db2 w1e1 h1e8\"><div class=\"t m0 xb6 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-72,9% </div></td><td class=\"c x35e y1db2 w1df h1e8\"><div class=\"t m0 xc5 h21 y171b ff1 fsa fc0 sc0 ls0 ws0\">-4,3% </div></td></tr><tr><td class=\"c x2b9 y1db3 w1d1 h229\"><div class=\"t m0 x4a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">Valeur brute de<span class=\"_ _0\"></span>s cr\u00e9ances clients <span class=\"_ _0\"></span>et actifs sur contra<span class=\"_ _0\"></span>ts<span class=\"_ _1\"></span> </div></td><td class=\"c x365 y1db3 w1e4 h229\"><div class=\"t m0 x82 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">47 449 </div></td><td class=\"c x357 y1db3 w1e0 h229\"><div class=\"t m0 x1a h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">3 558 </div></td><td class=\"c x366 y1db3 w1e6 h229\"><div class=\"t m0 x51 h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">803<span class=\"ls0\"> </span></div></td><td class=\"c x367 y1db3 w1e1 h229\"><div class=\"t m0 x1e h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">855<span class=\"ls0\"> </span></div></td><td class=\"c x368 y1db3 w1e7 h229\"><div class=\"t m0 x7a h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">498<span class=\"ls0\"> </span></div></td><td class=\"c x369 y1db3 w1e1 h229\"><div class=\"t m0 xc5 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">1 409 </div></td><td class=\"c x35e y1db3 w1df h229\"><div class=\"t m0 x9e h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">54 572 </div></td></tr><tr><td class=\"c x2b9 y1db4 w1d1 h1e8\"><div class=\"t m0 x4a hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation pou<span class=\"_ _0\"></span>r risque de cr\u00e9dit<span class=\"_ _0\"></span> </div></td><td class=\"c x365 y1db4 w1e4 h1e8\"><div class=\"t m0 xc5 hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(449)<span class=\"ls0\"> </span></div></td><td class=\"c x357 y1db4 w1e0 h1e8\"><div class=\"t m0 x1d hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(328)<span class=\"ls0\"> </span></div></td><td class=\"c x366 y1db4 w1e6 h1e8\"><div class=\"t m0 xc4 hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(148)<span class=\"ls0\"> </span></div></td><td class=\"c x367 y1db4 w1e1 h1e8\"><div class=\"t m0 x1d hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(203)<span class=\"ls0\"> </span></div></td><td class=\"c x368 y1db4 w1e7 h1e8\"><div class=\"t m0 x63 hbd y171b ff3 fsa fc1 sc0 ls3c ws0\">(171)<span class=\"ls0\"> </span></div></td><td class=\"c x369 y1db4 w1e1 h1e8\"><div class=\"t m0 xb6 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">(1 026) </div></td><td class=\"c x35e y1db4 w1df h1e8\"><div class=\"t m0 xb6 hbd y171b ff3 fsa fc1 sc0 ls0 ws0\">(2 326) </div></td></tr></table>20.4 V<span class=\"_ _0\"></span>ariation de la d\u00e9pr\u00e9<span class=\"_ _1\"></span>ciation des cr<span class=\"_ _1\"></span>\u00e9ances clients<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Exercice 2025<span class=\"ff1\"> </span><table class=\"s w3d4 h38a\" id=\"_ebb4079a-7a6c-4987-8dd8-7a38d3443e5e\"><tr><td class=\"c x252 y1da8 w1e8 he0\"><div class=\"t m0 x75 h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x354 y1da8 w1e9 he0\"><div class=\"t m0 xbb h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x355 y1da8 w1ea he0\"><div class=\"t m0 x11a h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">R\u00e9\u00e9valuation nette </div></td><td class=\"c x311 y1da8 w1e9 he0\"><div class=\"t m0 xe h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">Passage en pertes </div></td><td class=\"c x261 y1da8 w58 he0\"><div class=\"t m0 xbb h227 ydbe ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td></tr><tr><td class=\"c x252 y1da9 w1e8 h235\"><div class=\"t m0 x75 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation des cr\u00e9a<span class=\"_ _0\"></span>nces clients </div></td><td class=\"c x354 y1da9 w1e9 h235\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(2 326) </div></td><td class=\"c x355 y1da9 w1ea h235\"><div class=\"t m0 x9c h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(195) </div></td><td class=\"c x311 y1da9 w1e9 h235\"><div class=\"t m0 x17d h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1da9 w58 h235\"><div class=\"t m0 x2 h228 y15cf ff1 fs2a fc0 sc0 ls0 ws0\">(2 521) </div></td></tr><tr><td class=\"c x252 y1daa w1e8 h1e8\"><div class=\"t m0 x75 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x354 y1daa w1e9 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(2 326) </div></td><td class=\"c x355 y1daa w1ea h1e8\"><div class=\"t m0 x9c h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(195) </div></td><td class=\"c x311 y1daa w1e9 h1e8\"><div class=\"t m0 x17d h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1daa w58 h1e8\"><div class=\"t m0 x2 h227 y12b1 ff3 fs2a fc1 sc0 ls0 ws0\">(2 521) </div></td></tr></table>Exercice 2024<span class=\"ff1\"> </span><table class=\"s w3d3 h389\" id=\"_e800177d-5699-4cb0-8538-d6bf56e2b99a\"><tr><td class=\"c x252 y1da6 w1eb he\"><div class=\"t m0 x75 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x354 y1da6 w1e9 he\"><div class=\"t m0 xb6 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>3 </div></td><td class=\"c x355 y1da6 w1ea he\"><div class=\"t m0 x1b hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">R\u00e9\u00e9valuation<span class=\"_ _0\"></span> nette </div></td><td class=\"c x356 y1da6 w1e9 he\"><div class=\"t m0 x1b hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">Passage en perte<span class=\"_ _0\"></span>s </div></td><td class=\"c x2e1 y1da6 w58 he\"><div class=\"t m0 xb6 hbd y176a ff3 fsa fc1 sc0 ls0 ws0\">31 d\u00e9cembre 202<span class=\"_ _0\"></span>4 </div></td></tr><tr><td class=\"c x252 y1c46 w1eb h229\"><div class=\"t m0 x75 h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">D\u00e9pr\u00e9ciation de<span class=\"_ _0\"></span>s cr\u00e9ances clients </div></td><td class=\"c x354 y1c46 w1e9 h229\"><div class=\"t m0 x17b h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">(1 992) </div></td><td class=\"c x355 y1c46 w1ea h229\"><div class=\"t m0 xbf h21 y12b1 ff1 fsa fc0 sc0 ls3c ws0\">(492)<span class=\"ls0\"> </span></div></td><td class=\"c x356 y1c46 w1e9 h229\"><div class=\"t m0 x6 h21 y12b1 ff1 fsa fc0 sc0 ls13 ws0\">158<span class=\"ls0\"> </span></div></td><td class=\"c x2e1 y1c46 w58 h229\"><div class=\"t m0 x17b h21 y12b1 ff1 fsa fc0 sc0 ls0 ws0\">(2 326) </div></td></tr><tr><td class=\"c x252 y1da7 w1eb h229\"><div class=\"t m0 x75 hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x354 y1da7 w1e9 h229\"><div class=\"t m0 x17b hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(1 992) </div></td><td class=\"c x355 y1da7 w1ea h229\"><div class=\"t m0 xbf hbd y12b1 ff3 fsa fc1 sc0 ls3c ws0\">(492)<span class=\"ls0\"> </span></div></td><td class=\"c x356 y1da7 w1e9 h229\"><div class=\"t m0 x6 hbd y12b1 ff3 fsa fc1 sc0 ls13 ws0\">158<span class=\"ls0\"> </span></div></td><td class=\"c x2e1 y1da7 w58 h229\"><div class=\"t m0 x17b hbd y12b1 ff3 fsa fc1 sc0 ls0 ws0\">(2 326) </div></td></tr></table>26.4 Gestion du risqu<span class=\"_ _1\"></span>e de cr\u00e9dit<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le risque d<span class=\"_ _1\"></span>e cr\u00e9d<span class=\"_ _1\"></span>it du <span class=\"_ _1\"></span>Groupe prov<span class=\"_ _1\"></span>ient pri<span class=\"_ _1\"></span>ncipalement <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>cr\u00e9ances c<span class=\"_ _1\"></span>lients et <span class=\"_ _1\"></span>comptes <span class=\"_ _1\"></span>rattach\u00e9s. <span class=\"_ _1\"></span>L'expos<span class=\"_ _1\"></span>ition<span class=\"_ _245\"> </span> du <span class=\"_ _0\"></span>risque <span class=\"_ _0\"></span>\u00e9tant <span class=\"_ _0\"></span>r\u00e9partie <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grand <span class=\"_ _0\"></span>nombre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contreparties et <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>clients bi<span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>divers<span class=\"_ _1\"></span>ifi\u00e9s, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>faible<span class=\"_ _245\"> </span> risque <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cr\u00e9dit <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _b\"></span>ses <span class=\"_ _16\"></span>op\u00e9rations. <span class=\"_ _b\"></span>De <span class=\"_ _b\"></span>plus <span class=\"_ _16\"></span>amples <span class=\"_ _1\"></span>informat<span class=\"_ _1\"></span>ions <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>gest<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>risque <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cr\u00e9d<span class=\"_ _1\"></span>it <span class=\"_ _b\"></span>appliqu\u00e9<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span> aux <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>r\u00e9ances <span class=\"_ _b\"></span>clients <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>fournies <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>note <span class=\"_ _16\"></span>20<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>Les <span class=\"_ _b\"></span>valeurs<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>comptables <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cr\u00e9anc<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lients <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ndiqu\u00e9es <span class=\"_ _b\"></span>dans<span class=\"_ _245\"> </span> cette note repr\u00e9sent<span class=\"_ _1\"></span>ent l'exposition <span class=\"_ _1\"></span>maximale du Grou<span class=\"_ _1\"></span>pe au risque de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>r\u00e9dit.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>En <span class=\"_ _0\"></span>outre, le <span class=\"_ _0\"></span>groupe peut <span class=\"_ _0\"></span>\u00eatre <span class=\"_ _0\"></span>expos\u00e9 \u00e0 <span class=\"_ _0\"></span>la d\u00e9<span class=\"_ _0\"></span>failla<span class=\"_ _1\"></span>nce <span class=\"_ _0\"></span>d'une des <span class=\"_ _0\"></span>contreparties<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>bancaires qui <span class=\"_ _0\"></span>g\u00e8rent sa <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>\u00e9soreri<span class=\"_ _1\"></span>e.<span class=\"_ _245\"> </span> Le <span class=\"_ _11\"> </span>groupe <span class=\"_ _11\"> </span>fait <span class=\"_ _11\"> </span>appel <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>institutions <span class=\"_ _11\"> </span>financi\u00e8res <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>premier <span class=\"_ _11\"> </span>plan <span class=\"_ _11\"> </span>pour <span class=\"_ _11\"> </span>ses <span class=\"_ _11\"> </span>placements <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>tr\u00e9sorerie. <span class=\"_ _11\"> </span>Il<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> consid\u00e8re d<span class=\"_ _1\"></span>onc <span class=\"_ _1\"></span>qu'il ne <span class=\"_ _1\"></span>sup<span class=\"_ _1\"></span>porte pas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>risque <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>repartie <span class=\"_ _1\"></span>significatif <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>ou s<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>instruments<span class=\"_ _245\"> </span> financiers.<span class=\"_ _245\"> </span><span class=\"ff1\"> </span>26.5 D\u00e9pendance vis<span class=\"_ _1\"></span>-\u00e0-vis des <span class=\"_ _1\"></span>clients<span class=\"_ _245\"> </span><span class=\"ff3\"> </span>Il <span class=\"_ _16\"></span>n\u2019existe <span class=\"_ _b\"></span>pas <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>risque <span class=\"_ _16\"></span>significatif <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>d\u00e9<span class=\"_ _1\"></span>pendance <span class=\"_ _16\"></span>vis<span class=\"_ _b\"></span>-\u00e0-vis <span class=\"_ _16\"></span>de(s) <span class=\"_ _16\"></span>client(s), <span class=\"_ _b\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>mes<span class=\"_ _1\"></span>ure <span class=\"_ _16\"></span>o\u00f9, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>deux<span class=\"_ _245\"> </span> exercices <span class=\"_ _b\"></span>2025<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>2024, <span class=\"_ _b\"></span>auc<span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lient <span class=\"_ _b\"></span>individue<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>\u2019a <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>epr\u00e9sent\u00e9 <span class=\"_ _b\"></span>plus <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>5% <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>chiffre <span class=\"_ _b\"></span>d\u2019affaires <span class=\"_ _b\"></span>consolid\u00e9<span class=\"_ _16\"></span><span class=\"ff1\"> </span>; <span class=\"_ _1\"></span>les<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> 10 <span class=\"_ _0\"></span>premiers<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>clients ont <span class=\"_ _0\"></span>repr\u00e9sent\u00e9 en <span class=\"_ _0\"></span>cumul <span class=\"_ _0\"></span>moins de <span class=\"_ _0\"></span>20% du <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>hiffre <span class=\"_ _0\"></span>d\u2019affaires <span class=\"_ _0\"></span>et les <span class=\"_ _0\"></span>20 <span class=\"_ _0\"></span>premiers<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>clients, moins<span class=\"_ _245\"> </span> de 30%.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "Note 21.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Autres cr\u00e9ance<span class=\"_ _1\"></span>s et actifs <span class=\"_ _1\"></span>courants et autre<span class=\"_ _1\"></span>s actifs no<span class=\"_ _1\"></span>n courants <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Autres cr\u00e9ances et a<span class=\"_ _1\"></span>ctifs courants<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>courants <span class=\"_ _0\"></span>sont ma<span class=\"_ _0\"></span>jorit<span class=\"_ _1\"></span>airement <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>cr\u00e9ances <span class=\"_ _0\"></span>d\u2019exploit<span class=\"_ _1\"></span>ation <span class=\"_ _0\"></span>valoris\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>inale.<span class=\"_ _245\"> </span> Elles <span class=\"_ _0\"></span>sont, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>as <span class=\"_ _0\"></span>\u00e9ch\u00e9ant, <span class=\"_ _0\"></span>d\u00e9pr\u00e9ci\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>voie <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>provision <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>tenir <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>diffi<span class=\"_ _0\"></span>cu<span class=\"_ _1\"></span>lt\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>recouvrement<span class=\"_ _245\"> </span> auxquelles elles sont sus<span class=\"_ _1\"></span>ceptibles de d<span class=\"_ _1\"></span>onner lieu.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Commissions sur vente<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>dispose de <span class=\"_ _0\"></span>plusieurs <span class=\"_ _0\"></span>types de<span class=\"_ _0\"></span> pl<span class=\"_ _0\"></span>ans relatifs <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9mun\u00e9ration variable <span class=\"_ _0\"></span>pay\u00e9e <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>personnel interne<span class=\"_ _245\"> </span> de <span class=\"_ _4\"></span>ventes. <span class=\"_ _16\"></span>Certa<span class=\"_ _1\"></span>ins <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>co\u00fbts <span class=\"_ _4\"></span>constituant <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>\u00fbts <span class=\"_ _4\"></span>marginaux <span class=\"_ _4\"></span>d\u2019obtention <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>renouvellement <span class=\"_ _4\"> </span>des<span class=\"_ _245\"> </span> contrats <span class=\"_ _0\"></span>et conform\u00e9ment \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>norme <span class=\"ff7\">IFRS 15 <span class=\"_ _0\"></span>Produits des <span class=\"_ _0\"></span>activit\u00e9s ordinaires <span class=\"_ _0\"></span>tir\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>trats <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>lus avec<span class=\"_ _245\"> </span></span><span class=\"ff7\"> </span>des clients<span class=\"ff4\">, <span class=\"_ _0\"></span>ils sont comptabilis\u00e9s \u00e0 l\u2019actif <span class=\"_ _0\"></span>si deux conditions sont <span class=\"_ _0\"></span>remplies<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: ils <span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>\u2019auraient pas <span class=\"_ _0\"></span>\u00e9t\u00e9 encourus si<span class=\"_ _245\"> </span></span><span class=\"ff4\"> </span>le contrat n\u2019avait pas \u00e9t\u00e9<span class=\"_ _1\"></span> obtenu et ils sont<span class=\"_ _1\"></span> recouvrables.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _14\"> </span>commissi<span class=\"_ _1\"></span>ons <span class=\"_ _14\"> </span>ca<span class=\"_ _1\"></span>pitalis\u00e9es <span class=\"_ _14\"> </span>sont<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>amort<span class=\"_ _1\"></span>ies <span class=\"_ _14\"> </span>g\u00e9n<span class=\"_ _1\"></span>\u00e9ralement <span class=\"_ _14\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _14\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>p\u00e9rio<span class=\"_ _1\"></span>de <span class=\"_ _14\"> </span>de <span class=\"_ _15\"> </span>trois <span class=\"_ _14\"> </span>a<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span><span class=\"ff1\"> </span>; <span class=\"_ _14\"> </span>certa<span class=\"_ _1\"></span>ines<span class=\"_ _245\"> </span> commissions relatives <span class=\"_ _0\"></span>\u00e0 des contrats <span class=\"_ _0\"></span>significatifs peuvent <span class=\"_ _0\"></span>\u00eatre amorties sur <span class=\"_ _0\"></span>une dur\u00e9e <span class=\"_ _0\"></span>de quatre <span class=\"_ _0\"></span>ou cinq <span class=\"_ _0\"></span>ans.<span class=\"_ _b\"></span><span class=\"ffd\"> </span><table class=\"s w3e8 h38f\" id=\"_a1caeeaf-8ab0-4cda-846b-77f549786e28\"><tr><td class=\"c x252 y1dcf w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dcf w1a6 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1dcf w1a3 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dd0 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- non courant </div></td><td class=\"c x311 y1dd0 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd0 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd1 w1a9 h1bd\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres actifs non<span class=\"_ _0\"></span> courants </div></td><td class=\"c x311 y1dd1 w1a6 h1bd\"><div class=\"t m0 x44 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd1 w1a3 h1bd\"><div class=\"t m0 xb3 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd2 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances fiscales et s<span class=\"_ _0\"></span>ociales </div></td><td class=\"c x311 y1dd2 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 639 </div></td><td class=\"c x2e3 y1dd2 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 535 </div></td></tr><tr><td class=\"c x252 y1dd3 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4t courant </div></td><td class=\"c x311 y1dd3 w1a6 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">724 </div></td><td class=\"c x2e3 y1dd3 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">213 </div></td></tr><tr><td class=\"c x252 y1dd4 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances </div></td><td class=\"c x311 y1dd4 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">4 067 </div></td><td class=\"c x2e3 y1dd4 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 124 </div></td></tr><tr><td class=\"c x252 y1dd5 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Charges constat\u00e9es d'<span class=\"_ _0\"></span>avance </div></td><td class=\"c x311 y1dd5 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">2 425 </div></td><td class=\"c x2e3 y1dd5 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">3 354 </div></td></tr><tr><td class=\"c x252 y1dd6 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- courant </div></td><td class=\"c x311 y1dd6 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 287 </div></td><td class=\"c x2e3 y1dd6 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 488 </div></td></tr><tr><td class=\"c x252 y1dd7 w1a9 h26e\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs financiers </div></td><td class=\"c x311 y1dd7 w1a6 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 421 </div></td><td class=\"c x2e3 y1dd7 w1a3 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">2 057 </div></td></tr><tr><td class=\"c x252 y1dd8 w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres cr\u00e9ance<span class=\"_ _0\"></span>s et actifs courants </div></td><td class=\"c x311 y1dd8 w1a6 h26d\"><div class=\"t m0 xbe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">17 563 </div></td><td class=\"c x2e3 y1dd8 w1a3 h26d\"><div class=\"t m0 x2 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">15 772 </div></td></tr></table>Les cr\u00e9ances fiscales et<span class=\"_ _1\"></span> sociales compren<span class=\"_ _1\"></span>nent essenti<span class=\"_ _1\"></span>ellement la TV<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span> r\u00e9cup\u00e9rable.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _3\"> </span>autres <span class=\"_ _3\"> </span>cr\u00e9ances <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>omprenne<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>pri<span class=\"_ _1\"></span>ncipalement, <span class=\"_ _3\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>2025, <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>ava<span class=\"_ _1\"></span>nces <span class=\"_ _3\"> </span>fourni<span class=\"_ _1\"></span>sseurs <span class=\"_ _3\"> </span>pour <span class=\"_ _3\"> </span>3 <span class=\"_ _3\"> </span>21<span class=\"_ _1\"></span>2 <span class=\"_ _3\"> </span>milliers<span class=\"_ _1\"></span> d\u2019euros et l<span class=\"_ _0\"></span>e Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") <span class=\"_ _0\"></span>\u00e0 recevoir pour 582 <span class=\"_ _0\"></span>milliers<span class=\"_ _1\"></span> d\u2019euros et <span class=\"_ _0\"></span>en 2024, le <span class=\"_ _0\"></span>Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") \u00e0 recev<span class=\"_ _1\"></span>oir pour 1 <span class=\"_ _1\"></span>616 milliers d\u2019eur<span class=\"_ _1\"></span>os.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les autres actifs financ<span class=\"_ _1\"></span>iers corr<span class=\"_ _1\"></span>espondent \u00e0 des compt<span class=\"_ _1\"></span>es \u00e0 termes de pl<span class=\"_ _1\"></span>us de 3 mois \u00e0 l\u2019orig<span class=\"_ _1\"></span>ine.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les variations relatives a<span class=\"_ _1\"></span>ux commissions sur v<span class=\"_ _1\"></span>entes s\u2019ex<span class=\"_ _1\"></span>pliquent de la man<span class=\"_ _1\"></span>i\u00e8re suivante<span class=\"_ _b\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3e7 h38e\" id=\"_ff01fd86-9082-4be1-878e-2d8488bd5c93\"><tr><td class=\"c x252 y1dc7 w1b1 h26f\"><div class=\"t m0 x75 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dc7 w1a6 h26f\"><div class=\"t m0 xe h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x261 y1dc7 w1a3 h26f\"><div class=\"t m0 xe h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dc8 w1b1 h270\"><div class=\"t m0 x75 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">Commissions capitalis\u00e9<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x18a h23b y178e ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x100 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier </div></td><td class=\"c x311 y1dc8 w1a6 h270\"><div class=\"t m0 x44 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">2 440 </div></td><td class=\"c x261 y1dc8 w1a3 h270\"><div class=\"t m0 x44 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">1 967 </div></td></tr><tr><td class=\"c x252 y1dc9 w1b1 h26f\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation </div></td><td class=\"c x311 y1dc9 w1a6 h26f\"><div class=\"t m0 x44 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">2 413 </div></td><td class=\"c x261 y1dc9 w1a3 h26f\"><div class=\"t m0 x44 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">1 721 </div></td></tr><tr><td class=\"c x252 y1dca w1b1 h26f\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Amortissements </div></td><td class=\"c x311 y1dca w1a6 h26f\"><div class=\"t m0 x2 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(1 900) </div></td><td class=\"c x261 y1dca w1a3 h26f\"><div class=\"t m0 x2 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(1 386) </div></td></tr><tr><td class=\"c x252 y1dcb w1b1 h271\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x311 y1dcb w1a6 h271\"><div class=\"t m0 x11b h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(301) </div></td><td class=\"c x261 y1dcb w1a3 h271\"><div class=\"t m0 xb3 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">139 </div></td></tr><tr><td class=\"c x252 y1dcc w1b1 h271\"><div class=\"t m0 x75 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">Commissions capitalis\u00e9<span class=\"_ _0\"></span>es au 31 d\u00e9cembre </div></td><td class=\"c x311 y1dcc w1a6 h271\"><div class=\"t m0 x44 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">2 653 </div></td><td class=\"c x261 y1dcc w1a3 h271\"><div class=\"t m0 x44 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">2 440 </div></td></tr><tr><td class=\"c x252 y1dcd w1b1 h26f\"><div class=\"t m0 xb6 h24b y109d ffb fs2a fcd sc0 ls0 ws0\">Dont commissions sur v<span class=\"_ _0\"></span>entes -<span class=\"_ _1\"></span> non courant </div></td><td class=\"c x311 y1dcd w1a6 h26f\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x261 y1dcd w1a3 h26f\"><div class=\"t m0 xb3 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dce w1b1 h271\"><div class=\"t m0 xb6 h24b y109d ffb fs2a fcd sc0 ls0 ws0\">Dont commissions sur v<span class=\"_ _0\"></span>entes -<span class=\"_ _1\"></span> courant </div></td><td class=\"c x311 y1dce w1a6 h271\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 287 </div></td><td class=\"c x261 y1dce w1a3 h271\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 488</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "Note 21.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Autres cr\u00e9ance<span class=\"_ _1\"></span>s et actifs <span class=\"_ _1\"></span>courants et autre<span class=\"_ _1\"></span>s actifs no<span class=\"_ _1\"></span>n courants <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Autres cr\u00e9ances et a<span class=\"_ _1\"></span>ctifs courants<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>courants <span class=\"_ _0\"></span>sont ma<span class=\"_ _0\"></span>jorit<span class=\"_ _1\"></span>airement <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>cr\u00e9ances <span class=\"_ _0\"></span>d\u2019exploit<span class=\"_ _1\"></span>ation <span class=\"_ _0\"></span>valoris\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>inale.<span class=\"_ _245\"> </span> Elles <span class=\"_ _0\"></span>sont, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>as <span class=\"_ _0\"></span>\u00e9ch\u00e9ant, <span class=\"_ _0\"></span>d\u00e9pr\u00e9ci\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>voie <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>provision <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>tenir <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>diffi<span class=\"_ _0\"></span>cu<span class=\"_ _1\"></span>lt\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>recouvrement<span class=\"_ _245\"> </span> auxquelles elles sont sus<span class=\"_ _1\"></span>ceptibles de d<span class=\"_ _1\"></span>onner lieu.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Commissions sur vente<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>dispose de <span class=\"_ _0\"></span>plusieurs <span class=\"_ _0\"></span>types de<span class=\"_ _0\"></span> pl<span class=\"_ _0\"></span>ans relatifs <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9mun\u00e9ration variable <span class=\"_ _0\"></span>pay\u00e9e <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>personnel interne<span class=\"_ _245\"> </span> de <span class=\"_ _4\"></span>ventes. <span class=\"_ _16\"></span>Certa<span class=\"_ _1\"></span>ins <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>co\u00fbts <span class=\"_ _4\"></span>constituant <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>\u00fbts <span class=\"_ _4\"></span>marginaux <span class=\"_ _4\"></span>d\u2019obtention <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>renouvellement <span class=\"_ _4\"> </span>des<span class=\"_ _245\"> </span> contrats <span class=\"_ _0\"></span>et conform\u00e9ment \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>norme <span class=\"ff7\">IFRS 15 <span class=\"_ _0\"></span>Produits des <span class=\"_ _0\"></span>activit\u00e9s ordinaires <span class=\"_ _0\"></span>tir\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>trats <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>lus avec<span class=\"_ _245\"> </span></span><span class=\"ff7\"> </span>des clients<span class=\"ff4\">, <span class=\"_ _0\"></span>ils sont comptabilis\u00e9s \u00e0 l\u2019actif <span class=\"_ _0\"></span>si deux conditions sont <span class=\"_ _0\"></span>remplies<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: ils <span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>\u2019auraient pas <span class=\"_ _0\"></span>\u00e9t\u00e9 encourus si<span class=\"_ _245\"> </span></span><span class=\"ff4\"> </span>le contrat n\u2019avait pas \u00e9t\u00e9<span class=\"_ _1\"></span> obtenu et ils sont<span class=\"_ _1\"></span> recouvrables.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _14\"> </span>commissi<span class=\"_ _1\"></span>ons <span class=\"_ _14\"> </span>ca<span class=\"_ _1\"></span>pitalis\u00e9es <span class=\"_ _14\"> </span>sont<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>amort<span class=\"_ _1\"></span>ies <span class=\"_ _14\"> </span>g\u00e9n<span class=\"_ _1\"></span>\u00e9ralement <span class=\"_ _14\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _14\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>p\u00e9rio<span class=\"_ _1\"></span>de <span class=\"_ _14\"> </span>de <span class=\"_ _15\"> </span>trois <span class=\"_ _14\"> </span>a<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span><span class=\"ff1\"> </span>; <span class=\"_ _14\"> </span>certa<span class=\"_ _1\"></span>ines<span class=\"_ _245\"> </span> commissions relatives <span class=\"_ _0\"></span>\u00e0 des contrats <span class=\"_ _0\"></span>significatifs peuvent <span class=\"_ _0\"></span>\u00eatre amorties sur <span class=\"_ _0\"></span>une dur\u00e9e <span class=\"_ _0\"></span>de quatre <span class=\"_ _0\"></span>ou cinq <span class=\"_ _0\"></span>ans.<span class=\"_ _b\"></span><span class=\"ffd\"> </span><table class=\"s w3e8 h38f\" id=\"_a1caeeaf-8ab0-4cda-846b-77f549786e28\"><tr><td class=\"c x252 y1dcf w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dcf w1a6 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1dcf w1a3 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dd0 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- non courant </div></td><td class=\"c x311 y1dd0 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd0 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd1 w1a9 h1bd\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres actifs non<span class=\"_ _0\"></span> courants </div></td><td class=\"c x311 y1dd1 w1a6 h1bd\"><div class=\"t m0 x44 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd1 w1a3 h1bd\"><div class=\"t m0 xb3 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd2 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances fiscales et s<span class=\"_ _0\"></span>ociales </div></td><td class=\"c x311 y1dd2 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 639 </div></td><td class=\"c x2e3 y1dd2 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 535 </div></td></tr><tr><td class=\"c x252 y1dd3 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4t courant </div></td><td class=\"c x311 y1dd3 w1a6 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">724 </div></td><td class=\"c x2e3 y1dd3 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">213 </div></td></tr><tr><td class=\"c x252 y1dd4 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances </div></td><td class=\"c x311 y1dd4 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">4 067 </div></td><td class=\"c x2e3 y1dd4 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 124 </div></td></tr><tr><td class=\"c x252 y1dd5 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Charges constat\u00e9es d'<span class=\"_ _0\"></span>avance </div></td><td class=\"c x311 y1dd5 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">2 425 </div></td><td class=\"c x2e3 y1dd5 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">3 354 </div></td></tr><tr><td class=\"c x252 y1dd6 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- courant </div></td><td class=\"c x311 y1dd6 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 287 </div></td><td class=\"c x2e3 y1dd6 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 488 </div></td></tr><tr><td class=\"c x252 y1dd7 w1a9 h26e\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs financiers </div></td><td class=\"c x311 y1dd7 w1a6 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 421 </div></td><td class=\"c x2e3 y1dd7 w1a3 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">2 057 </div></td></tr><tr><td class=\"c x252 y1dd8 w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres cr\u00e9ance<span class=\"_ _0\"></span>s et actifs courants </div></td><td class=\"c x311 y1dd8 w1a6 h26d\"><div class=\"t m0 xbe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">17 563 </div></td><td class=\"c x2e3 y1dd8 w1a3 h26d\"><div class=\"t m0 x2 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">15 772 </div></td></tr></table>Les cr\u00e9ances fiscales et<span class=\"_ _1\"></span> sociales compren<span class=\"_ _1\"></span>nent essenti<span class=\"_ _1\"></span>ellement la TV<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span> r\u00e9cup\u00e9rable.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _3\"> </span>autres <span class=\"_ _3\"> </span>cr\u00e9ances <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>omprenne<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>pri<span class=\"_ _1\"></span>ncipalement, <span class=\"_ _3\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>2025, <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>ava<span class=\"_ _1\"></span>nces <span class=\"_ _3\"> </span>fourni<span class=\"_ _1\"></span>sseurs <span class=\"_ _3\"> </span>pour <span class=\"_ _3\"> </span>3 <span class=\"_ _3\"> </span>21<span class=\"_ _1\"></span>2 <span class=\"_ _3\"> </span>milliers<span class=\"_ _1\"></span> d\u2019euros et l<span class=\"_ _0\"></span>e Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") <span class=\"_ _0\"></span>\u00e0 recevoir pour 582 <span class=\"_ _0\"></span>milliers<span class=\"_ _1\"></span> d\u2019euros et <span class=\"_ _0\"></span>en 2024, le <span class=\"_ _0\"></span>Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") \u00e0 recev<span class=\"_ _1\"></span>oir pour 1 <span class=\"_ _1\"></span>616 milliers d\u2019eur<span class=\"_ _1\"></span>os.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les autres actifs financ<span class=\"_ _1\"></span>iers corr<span class=\"_ _1\"></span>espondent \u00e0 des compt<span class=\"_ _1\"></span>es \u00e0 termes de pl<span class=\"_ _1\"></span>us de 3 mois \u00e0 l\u2019orig<span class=\"_ _1\"></span>ine.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les variations relatives a<span class=\"_ _1\"></span>ux commissions sur v<span class=\"_ _1\"></span>entes s\u2019ex<span class=\"_ _1\"></span>pliquent de la man<span class=\"_ _1\"></span>i\u00e8re suivante<span class=\"_ _b\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3e7 h38e\" id=\"_ff01fd86-9082-4be1-878e-2d8488bd5c93\"><tr><td class=\"c x252 y1dc7 w1b1 h26f\"><div class=\"t m0 x75 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dc7 w1a6 h26f\"><div class=\"t m0 xe h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x261 y1dc7 w1a3 h26f\"><div class=\"t m0 xe h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dc8 w1b1 h270\"><div class=\"t m0 x75 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">Commissions capitalis\u00e9<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x18a h23b y178e ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x100 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier </div></td><td class=\"c x311 y1dc8 w1a6 h270\"><div class=\"t m0 x44 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">2 440 </div></td><td class=\"c x261 y1dc8 w1a3 h270\"><div class=\"t m0 x44 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">1 967 </div></td></tr><tr><td class=\"c x252 y1dc9 w1b1 h26f\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation </div></td><td class=\"c x311 y1dc9 w1a6 h26f\"><div class=\"t m0 x44 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">2 413 </div></td><td class=\"c x261 y1dc9 w1a3 h26f\"><div class=\"t m0 x44 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">1 721 </div></td></tr><tr><td class=\"c x252 y1dca w1b1 h26f\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Amortissements </div></td><td class=\"c x311 y1dca w1a6 h26f\"><div class=\"t m0 x2 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(1 900) </div></td><td class=\"c x261 y1dca w1a3 h26f\"><div class=\"t m0 x2 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(1 386) </div></td></tr><tr><td class=\"c x252 y1dcb w1b1 h271\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x311 y1dcb w1a6 h271\"><div class=\"t m0 x11b h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(301) </div></td><td class=\"c x261 y1dcb w1a3 h271\"><div class=\"t m0 xb3 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">139 </div></td></tr><tr><td class=\"c x252 y1dcc w1b1 h271\"><div class=\"t m0 x75 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">Commissions capitalis\u00e9<span class=\"_ _0\"></span>es au 31 d\u00e9cembre </div></td><td class=\"c x311 y1dcc w1a6 h271\"><div class=\"t m0 x44 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">2 653 </div></td><td class=\"c x261 y1dcc w1a3 h271\"><div class=\"t m0 x44 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">2 440 </div></td></tr><tr><td class=\"c x252 y1dcd w1b1 h26f\"><div class=\"t m0 xb6 h24b y109d ffb fs2a fcd sc0 ls0 ws0\">Dont commissions sur v<span class=\"_ _0\"></span>entes -<span class=\"_ _1\"></span> non courant </div></td><td class=\"c x311 y1dcd w1a6 h26f\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x261 y1dcd w1a3 h26f\"><div class=\"t m0 xb3 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dce w1b1 h271\"><div class=\"t m0 xb6 h24b y109d ffb fs2a fcd sc0 ls0 ws0\">Dont commissions sur v<span class=\"_ _0\"></span>entes -<span class=\"_ _1\"></span> courant </div></td><td class=\"c x311 y1dce w1a6 h271\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 287 </div></td><td class=\"c x261 y1dce w1a3 h271\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 488</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "Note 21.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Autres cr\u00e9ance<span class=\"_ _1\"></span>s et actifs <span class=\"_ _1\"></span>courants et autre<span class=\"_ _1\"></span>s actifs no<span class=\"_ _1\"></span>n courants <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Autres cr\u00e9ances et a<span class=\"_ _1\"></span>ctifs courants<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>courants <span class=\"_ _0\"></span>sont ma<span class=\"_ _0\"></span>jorit<span class=\"_ _1\"></span>airement <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>cr\u00e9ances <span class=\"_ _0\"></span>d\u2019exploit<span class=\"_ _1\"></span>ation <span class=\"_ _0\"></span>valoris\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>inale.<span class=\"_ _245\"> </span> Elles <span class=\"_ _0\"></span>sont, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>as <span class=\"_ _0\"></span>\u00e9ch\u00e9ant, <span class=\"_ _0\"></span>d\u00e9pr\u00e9ci\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>voie <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>provision <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>tenir <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>diffi<span class=\"_ _0\"></span>cu<span class=\"_ _1\"></span>lt\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>recouvrement<span class=\"_ _245\"> </span> auxquelles elles sont sus<span class=\"_ _1\"></span>ceptibles de d<span class=\"_ _1\"></span>onner lieu.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Commissions sur vente<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>dispose de <span class=\"_ _0\"></span>plusieurs <span class=\"_ _0\"></span>types de<span class=\"_ _0\"></span> pl<span class=\"_ _0\"></span>ans relatifs <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9mun\u00e9ration variable <span class=\"_ _0\"></span>pay\u00e9e <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>personnel interne<span class=\"_ _245\"> </span> de <span class=\"_ _4\"></span>ventes. <span class=\"_ _16\"></span>Certa<span class=\"_ _1\"></span>ins <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>co\u00fbts <span class=\"_ _4\"></span>constituant <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>\u00fbts <span class=\"_ _4\"></span>marginaux <span class=\"_ _4\"></span>d\u2019obtention <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>renouvellement <span class=\"_ _4\"> </span>des<span class=\"_ _245\"> </span> contrats <span class=\"_ _0\"></span>et conform\u00e9ment \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>norme <span class=\"ff7\">IFRS 15 <span class=\"_ _0\"></span>Produits des <span class=\"_ _0\"></span>activit\u00e9s ordinaires <span class=\"_ _0\"></span>tir\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>trats <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>lus avec<span class=\"_ _245\"> </span></span><span class=\"ff7\"> </span>des clients<span class=\"ff4\">, <span class=\"_ _0\"></span>ils sont comptabilis\u00e9s \u00e0 l\u2019actif <span class=\"_ _0\"></span>si deux conditions sont <span class=\"_ _0\"></span>remplies<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: ils <span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>\u2019auraient pas <span class=\"_ _0\"></span>\u00e9t\u00e9 encourus si<span class=\"_ _245\"> </span></span><span class=\"ff4\"> </span>le contrat n\u2019avait pas \u00e9t\u00e9<span class=\"_ _1\"></span> obtenu et ils sont<span class=\"_ _1\"></span> recouvrables.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _14\"> </span>commissi<span class=\"_ _1\"></span>ons <span class=\"_ _14\"> </span>ca<span class=\"_ _1\"></span>pitalis\u00e9es <span class=\"_ _14\"> </span>sont<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>amort<span class=\"_ _1\"></span>ies <span class=\"_ _14\"> </span>g\u00e9n<span class=\"_ _1\"></span>\u00e9ralement <span class=\"_ _14\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _14\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>p\u00e9rio<span class=\"_ _1\"></span>de <span class=\"_ _14\"> </span>de <span class=\"_ _15\"> </span>trois <span class=\"_ _14\"> </span>a<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span><span class=\"ff1\"> </span>; <span class=\"_ _14\"> </span>certa<span class=\"_ _1\"></span>ines<span class=\"_ _245\"> </span> commissions relatives <span class=\"_ _0\"></span>\u00e0 des contrats <span class=\"_ _0\"></span>significatifs peuvent <span class=\"_ _0\"></span>\u00eatre amorties sur <span class=\"_ _0\"></span>une dur\u00e9e <span class=\"_ _0\"></span>de quatre <span class=\"_ _0\"></span>ou cinq <span class=\"_ _0\"></span>ans.<span class=\"_ _b\"></span><span class=\"ffd\"> </span><table class=\"s w3e8 h38f\" id=\"_a1caeeaf-8ab0-4cda-846b-77f549786e28\"><tr><td class=\"c x252 y1dcf w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dcf w1a6 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1dcf w1a3 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dd0 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- non courant </div></td><td class=\"c x311 y1dd0 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd0 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd1 w1a9 h1bd\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres actifs non<span class=\"_ _0\"></span> courants </div></td><td class=\"c x311 y1dd1 w1a6 h1bd\"><div class=\"t m0 x44 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd1 w1a3 h1bd\"><div class=\"t m0 xb3 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd2 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances fiscales et s<span class=\"_ _0\"></span>ociales </div></td><td class=\"c x311 y1dd2 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 639 </div></td><td class=\"c x2e3 y1dd2 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 535 </div></td></tr><tr><td class=\"c x252 y1dd3 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4t courant </div></td><td class=\"c x311 y1dd3 w1a6 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">724 </div></td><td class=\"c x2e3 y1dd3 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">213 </div></td></tr><tr><td class=\"c x252 y1dd4 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances </div></td><td class=\"c x311 y1dd4 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">4 067 </div></td><td class=\"c x2e3 y1dd4 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 124 </div></td></tr><tr><td class=\"c x252 y1dd5 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Charges constat\u00e9es d'<span class=\"_ _0\"></span>avance </div></td><td class=\"c x311 y1dd5 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">2 425 </div></td><td class=\"c x2e3 y1dd5 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">3 354 </div></td></tr><tr><td class=\"c x252 y1dd6 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- courant </div></td><td class=\"c x311 y1dd6 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 287 </div></td><td class=\"c x2e3 y1dd6 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 488 </div></td></tr><tr><td class=\"c x252 y1dd7 w1a9 h26e\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs financiers </div></td><td class=\"c x311 y1dd7 w1a6 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 421 </div></td><td class=\"c x2e3 y1dd7 w1a3 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">2 057 </div></td></tr><tr><td class=\"c x252 y1dd8 w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres cr\u00e9ance<span class=\"_ _0\"></span>s et actifs courants </div></td><td class=\"c x311 y1dd8 w1a6 h26d\"><div class=\"t m0 xbe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">17 563 </div></td><td class=\"c x2e3 y1dd8 w1a3 h26d\"><div class=\"t m0 x2 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">15 772 </div></td></tr></table>Les cr\u00e9ances fiscales et<span class=\"_ _1\"></span> sociales compren<span class=\"_ _1\"></span>nent essenti<span class=\"_ _1\"></span>ellement la TV<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span> r\u00e9cup\u00e9rable.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _3\"> </span>autres <span class=\"_ _3\"> </span>cr\u00e9ances <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>omprenne<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>pri<span class=\"_ _1\"></span>ncipalement, <span class=\"_ _3\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>2025, <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>ava<span class=\"_ _1\"></span>nces <span class=\"_ _3\"> </span>fourni<span class=\"_ _1\"></span>sseurs <span class=\"_ _3\"> </span>pour <span class=\"_ _3\"> </span>3 <span class=\"_ _3\"> </span>21<span class=\"_ _1\"></span>2 <span class=\"_ _3\"> </span>milliers<span class=\"_ _1\"></span> d\u2019euros et l<span class=\"_ _0\"></span>e Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") <span class=\"_ _0\"></span>\u00e0 recevoir pour 582 <span class=\"_ _0\"></span>milliers<span class=\"_ _1\"></span> d\u2019euros et <span class=\"_ _0\"></span>en 2024, le <span class=\"_ _0\"></span>Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") \u00e0 recev<span class=\"_ _1\"></span>oir pour 1 <span class=\"_ _1\"></span>616 milliers d\u2019eur<span class=\"_ _1\"></span>os.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les autres actifs financ<span class=\"_ _1\"></span>iers corr<span class=\"_ _1\"></span>espondent \u00e0 des compt<span class=\"_ _1\"></span>es \u00e0 termes de pl<span class=\"_ _1\"></span>us de 3 mois \u00e0 l\u2019orig<span class=\"_ _1\"></span>ine.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Note 28.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Dettes fournisseur<span class=\"_ _1\"></span>s et autres dette<span class=\"_ _1\"></span>s et passifs courants<span class=\"_ _b\"></span><span class=\"ff3\"> </span><table class=\"s w3e8 h397\" id=\"_5c20628b-8366-4cde-9de1-8d237ba561b6\"><tr><td class=\"c x252 y1e2d w1a0 h27b\"><div class=\"t m0 x75 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1e2d w1a3 h27b\"><div class=\"t m0 x1b h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1e2d w1a3 h27b\"><div class=\"t m0 x1b h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1e2e w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fournisseurs </div></td><td class=\"c x2e2 y1e2e w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">3 356 </div></td><td class=\"c x2e3 y1e2e w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">2 382 </div></td></tr><tr><td class=\"c x252 y1e2f w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Factures non parvenues </div></td><td class=\"c x2e2 y1e2f w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">1 626 </div></td><td class=\"c x2e3 y1e2f w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">1 389 </div></td></tr><tr><td class=\"c x252 y1e30 w1a0 h27c\"><div class=\"t m0 x75 h227 y17cf ff3 fs2a fc1 sc0 ls0 ws0\">Dettes fournisseurs <span class=\"_ _0\"></span>et comptes <span class=\"_ _1\"></span>rattach\u00e9s </div></td><td class=\"c x2e2 y1e30 w1a3 h27c\"><div class=\"t m0 x44 h227 y17cf ff3 fs2a fc1 sc0 ls0 ws0\">4 982 </div></td><td class=\"c x2e3 y1e30 w1a3 h27c\"><div class=\"t m0 x44 h227 y17cf ff3 fs2a fc1 sc0 ls0 ws0\">3 772 </div></td></tr><tr><td class=\"c x252 y1e31 w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fiscales </div></td><td class=\"c x2e2 y1e31 w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">8 395 </div></td><td class=\"c x2e3 y1e31 w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">7 704 </div></td></tr><tr><td class=\"c x252 y1e32 w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Dettes sociales </div></td><td class=\"c x2e2 y1e32 w1a3 h27b\"><div class=\"t m0 x2 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">30 658 </div></td><td class=\"c x2e3 y1e32 w1a3 h27b\"><div class=\"t m0 x2 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">29 420 </div></td></tr><tr><td class=\"c x252 y1e33 w1a0 h263\"><div class=\"t m0 x75 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4t courant </div></td><td class=\"c x2e2 y1e33 w1a3 h263\"><div class=\"t m0 x44 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">1 731 </div></td><td class=\"c x2e3 y1e33 w1a3 h263\"><div class=\"t m0 x44 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">2 102 </div></td></tr><tr><td class=\"c x252 y1e34 w1a0 h27b\"><div class=\"t m0 x75 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">Autres passifs courant<span class=\"_ _0\"></span>s </div></td><td class=\"c x2e2 y1e34 w1a3 h27b\"><div class=\"t m0 xb3 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">170 </div></td><td class=\"c x2e3 y1e34 w1a3 h27b\"><div class=\"t m0 xb3 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">655 </div></td></tr><tr><td class=\"c x252 y1e35 w1a0 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">Autres dettes et passif<span class=\"_ _0\"></span>s courants </div></td><td class=\"c x2e2 y1e35 w1a3 h27b\"><div class=\"t m0 x2 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">40 955 </div></td><td class=\"c x2e3 y1e35 w1a3 h27b\"><div class=\"t m0 x2 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">39 881 </div></td></tr></table>Les dettes fournisseurs<span class=\"_ _1\"></span> et comptes rattach\u00e9s <span class=\"_ _1\"></span>s'\u00e9l\u00e8vent \u00e0 4 982 mi<span class=\"_ _1\"></span>lliers d'euros au 31 d\u00e9cembre 2<span class=\"_ _1\"></span>025, contre 3 772 milliers d'euros<span class=\"_ _1\"></span> au 31 d\u00e9cembre <span class=\"_ _1\"></span>2024.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les dett<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>fiscales <span class=\"_ _1\"></span>comprennen<span class=\"_ _1\"></span>t ess<span class=\"_ _1\"></span>entiellement <span class=\"_ _1\"></span>la T<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>ollect\u00e9e <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>comptes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>soci\u00e9t\u00e9 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>\u00e8re et <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>es filiales.<span class=\"ff1\"> </span>Les dett<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>sociales <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"_ _b\"></span>5 s<span class=\"_ _1\"></span>ont pri<span class=\"_ _1\"></span>ncipalement <span class=\"_ _1\"></span>constitu\u00e9es <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>articipation <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>salari\u00e9s <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>x r\u00e9sultats <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>l'entreprise <span class=\"_ _11\"> </span>ainsi <span class=\"_ _11\"> </span>que <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>l\u2019int\u00e9ressement, <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>provisions <span class=\"_ _11\"> </span>pour <span class=\"_ _11\"> </span>les <span class=\"_ _11\"> </span>primes <span class=\"_ _11\"> </span>des <span class=\"_ _3\"> </span>salari\u00e9s <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>des<span class=\"_ _1\"></span> dirigeants, des charges s<span class=\"_ _1\"></span>ociales aff\u00e9rentes ainsi <span class=\"_ _1\"></span>que des provisio<span class=\"_ _1\"></span>ns pour cong\u00e9<span class=\"_ _b\"></span>s pay\u00e9s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-1329": {
   "value": "Note 21.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Autres cr\u00e9ance<span class=\"_ _1\"></span>s et actifs <span class=\"_ _1\"></span>courants et autre<span class=\"_ _1\"></span>s actifs no<span class=\"_ _1\"></span>n courants <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Autres cr\u00e9ances et a<span class=\"_ _1\"></span>ctifs courants<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>courants <span class=\"_ _0\"></span>sont ma<span class=\"_ _0\"></span>jorit<span class=\"_ _1\"></span>airement <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>cr\u00e9ances <span class=\"_ _0\"></span>d\u2019exploit<span class=\"_ _1\"></span>ation <span class=\"_ _0\"></span>valoris\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>inale.<span class=\"_ _245\"> </span>Elles <span class=\"_ _0\"></span>sont, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>as <span class=\"_ _0\"></span>\u00e9ch\u00e9ant, <span class=\"_ _0\"></span>d\u00e9pr\u00e9ci\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>voie <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>provision <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>tenir <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>diffi<span class=\"_ _0\"></span>cu<span class=\"_ _1\"></span>lt\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>recouvrement<span class=\"_ _245\"> </span>auxquelles elles sont sus<span class=\"_ _1\"></span>ceptibles de d<span class=\"_ _1\"></span>onner lieu.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Commissions sur vente<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>dispose de <span class=\"_ _0\"></span>plusieurs <span class=\"_ _0\"></span>types de<span class=\"_ _0\"></span> pl<span class=\"_ _0\"></span>ans relatifs <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9mun\u00e9ration variable <span class=\"_ _0\"></span>pay\u00e9e <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>personnel interne<span class=\"_ _245\"> </span>de <span class=\"_ _4\"></span>ventes. <span class=\"_ _16\"></span>Certa<span class=\"_ _1\"></span>ins <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>co\u00fbts <span class=\"_ _4\"></span>constituant <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>\u00fbts <span class=\"_ _4\"></span>marginaux <span class=\"_ _4\"></span>d\u2019obtention <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>renouvellement <span class=\"_ _4\"> </span>des<span class=\"_ _245\"> </span>contrats <span class=\"_ _0\"></span>et conform\u00e9ment \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>norme <span class=\"ff7\">IFRS 15 <span class=\"_ _0\"></span>Produits des <span class=\"_ _0\"></span>activit\u00e9s ordinaires <span class=\"_ _0\"></span>tir\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>trats <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>lus avec<span class=\"_ _245\"> </span></span><span class=\"ff7\"> </span>des clients<span class=\"ff4\">, <span class=\"_ _0\"></span>ils sont comptabilis\u00e9s \u00e0 l\u2019actif <span class=\"_ _0\"></span>si deux conditions sont <span class=\"_ _0\"></span>remplies<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: ils <span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>\u2019auraient pas <span class=\"_ _0\"></span>\u00e9t\u00e9 encourus si<span class=\"_ _245\"> </span></span><span class=\"ff4\"> </span>le contrat n\u2019avait pas \u00e9t\u00e9<span class=\"_ _1\"></span> obtenu et ils sont<span class=\"_ _1\"></span> recouvrables.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _14\"> </span>commissi<span class=\"_ _1\"></span>ons <span class=\"_ _14\"> </span>ca<span class=\"_ _1\"></span>pitalis\u00e9es <span class=\"_ _14\"> </span>sont<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>amort<span class=\"_ _1\"></span>ies <span class=\"_ _14\"> </span>g\u00e9n<span class=\"_ _1\"></span>\u00e9ralement <span class=\"_ _14\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _14\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>p\u00e9rio<span class=\"_ _1\"></span>de <span class=\"_ _14\"> </span>de <span class=\"_ _15\"> </span>trois <span class=\"_ _14\"> </span>a<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span><span class=\"ff1\"> </span>; <span class=\"_ _14\"> </span>certa<span class=\"_ _1\"></span>ines<span class=\"_ _245\"> </span>commissions relatives <span class=\"_ _0\"></span>\u00e0 des contrats <span class=\"_ _0\"></span>significatifs peuvent <span class=\"_ _0\"></span>\u00eatre amorties sur <span class=\"_ _0\"></span>une dur\u00e9e <span class=\"_ _0\"></span>de quatre <span class=\"_ _0\"></span>ou cinq <span class=\"_ _0\"></span>ans.<span class=\"_ _b\"></span><span class=\"ffd\"> </span><table class=\"s w3e8 h38f\" id=\"_a1caeeaf-8ab0-4cda-846b-77f549786e28\"><tr><td class=\"c x252 y1dcf w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dcf w1a6 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1dcf w1a3 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dd0 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- non courant </div></td><td class=\"c x311 y1dd0 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd0 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd1 w1a9 h1bd\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres actifs non<span class=\"_ _0\"></span> courants </div></td><td class=\"c x311 y1dd1 w1a6 h1bd\"><div class=\"t m0 x44 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd1 w1a3 h1bd\"><div class=\"t m0 xb3 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd2 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances fiscales et s<span class=\"_ _0\"></span>ociales </div></td><td class=\"c x311 y1dd2 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 639 </div></td><td class=\"c x2e3 y1dd2 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 535 </div></td></tr><tr><td class=\"c x252 y1dd3 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4t courant </div></td><td class=\"c x311 y1dd3 w1a6 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">724 </div></td><td class=\"c x2e3 y1dd3 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">213 </div></td></tr><tr><td class=\"c x252 y1dd4 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances </div></td><td class=\"c x311 y1dd4 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">4 067 </div></td><td class=\"c x2e3 y1dd4 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 124 </div></td></tr><tr><td class=\"c x252 y1dd5 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Charges constat\u00e9es d'<span class=\"_ _0\"></span>avance </div></td><td class=\"c x311 y1dd5 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">2 425 </div></td><td class=\"c x2e3 y1dd5 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">3 354 </div></td></tr><tr><td class=\"c x252 y1dd6 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- courant </div></td><td class=\"c x311 y1dd6 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 287 </div></td><td class=\"c x2e3 y1dd6 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 488 </div></td></tr><tr><td class=\"c x252 y1dd7 w1a9 h26e\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs financiers </div></td><td class=\"c x311 y1dd7 w1a6 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 421 </div></td><td class=\"c x2e3 y1dd7 w1a3 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">2 057 </div></td></tr><tr><td class=\"c x252 y1dd8 w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres cr\u00e9ance<span class=\"_ _0\"></span>s et actifs courants </div></td><td class=\"c x311 y1dd8 w1a6 h26d\"><div class=\"t m0 xbe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">17 563 </div></td><td class=\"c x2e3 y1dd8 w1a3 h26d\"><div class=\"t m0 x2 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">15 772 </div></td></tr></table>Les cr\u00e9ances fiscales et<span class=\"_ _1\"></span> sociales compren<span class=\"_ _1\"></span>nent essenti<span class=\"_ _1\"></span>ellement la TV<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span> r\u00e9cup\u00e9rable.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _3\"> </span>autres <span class=\"_ _3\"> </span>cr\u00e9ances <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>omprenne<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>pri<span class=\"_ _1\"></span>ncipalement, <span class=\"_ _3\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>2025, <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>ava<span class=\"_ _1\"></span>nces <span class=\"_ _3\"> </span>fourni<span class=\"_ _1\"></span>sseurs <span class=\"_ _3\"> </span>pour <span class=\"_ _3\"> </span>3 <span class=\"_ _3\"> </span>21<span class=\"_ _1\"></span>2 <span class=\"_ _3\"> </span>milliers<span class=\"_ _1\"></span> d\u2019euros et l<span class=\"_ _0\"></span>e Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") <span class=\"_ _0\"></span>\u00e0 recevoir pour 582 <span class=\"_ _0\"></span>milliers<span class=\"_ _1\"></span> d\u2019euros et <span class=\"_ _0\"></span>en 2024, le <span class=\"_ _0\"></span>Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") \u00e0 recev<span class=\"_ _1\"></span>oir pour 1 <span class=\"_ _1\"></span>616 milliers d\u2019eur<span class=\"_ _1\"></span>os.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les autres actifs financ<span class=\"_ _1\"></span>iers corr<span class=\"_ _1\"></span>espondent \u00e0 des compt<span class=\"_ _1\"></span>es \u00e0 termes de pl<span class=\"_ _1\"></span>us de 3 mois \u00e0 l\u2019orig<span class=\"_ _1\"></span>ine.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les variations relatives a<span class=\"_ _1\"></span>ux commissions sur v<span class=\"_ _1\"></span>entes s\u2019ex<span class=\"_ _1\"></span>pliquent de la man<span class=\"_ _1\"></span>i\u00e8re suivante<span class=\"_ _b\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3e7 h38e\" id=\"_ff01fd86-9082-4be1-878e-2d8488bd5c93\"><tr><td class=\"c x252 y1dc7 w1b1 h26f\"><div class=\"t m0 x75 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dc7 w1a6 h26f\"><div class=\"t m0 xe h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x261 y1dc7 w1a3 h26f\"><div class=\"t m0 xe h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dc8 w1b1 h270\"><div class=\"t m0 x75 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">Commissions capitalis\u00e9<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x18a h23b y178e ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x100 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier </div></td><td class=\"c x311 y1dc8 w1a6 h270\"><div class=\"t m0 x44 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">2 440 </div></td><td class=\"c x261 y1dc8 w1a3 h270\"><div class=\"t m0 x44 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">1 967 </div></td></tr><tr><td class=\"c x252 y1dc9 w1b1 h26f\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation </div></td><td class=\"c x311 y1dc9 w1a6 h26f\"><div class=\"t m0 x44 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">2 413 </div></td><td class=\"c x261 y1dc9 w1a3 h26f\"><div class=\"t m0 x44 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">1 721 </div></td></tr><tr><td class=\"c x252 y1dca w1b1 h26f\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Amortissements </div></td><td class=\"c x311 y1dca w1a6 h26f\"><div class=\"t m0 x2 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(1 900) </div></td><td class=\"c x261 y1dca w1a3 h26f\"><div class=\"t m0 x2 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(1 386) </div></td></tr><tr><td class=\"c x252 y1dcb w1b1 h271\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x311 y1dcb w1a6 h271\"><div class=\"t m0 x11b h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(301) </div></td><td class=\"c x261 y1dcb w1a3 h271\"><div class=\"t m0 xb3 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">139 </div></td></tr><tr><td class=\"c x252 y1dcc w1b1 h271\"><div class=\"t m0 x75 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">Commissions capitalis\u00e9<span class=\"_ _0\"></span>es au 31 d\u00e9cembre </div></td><td class=\"c x311 y1dcc w1a6 h271\"><div class=\"t m0 x44 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">2 653 </div></td><td class=\"c x261 y1dcc w1a3 h271\"><div class=\"t m0 x44 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">2 440 </div></td></tr><tr><td class=\"c x252 y1dcd w1b1 h26f\"><div class=\"t m0 xb6 h24b y109d ffb fs2a fcd sc0 ls0 ws0\">Dont commissions sur v<span class=\"_ _0\"></span>entes -<span class=\"_ _1\"></span> non courant </div></td><td class=\"c x311 y1dcd w1a6 h26f\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x261 y1dcd w1a3 h26f\"><div class=\"t m0 xb3 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dce w1b1 h271\"><div class=\"t m0 xb6 h24b y109d ffb fs2a fcd sc0 ls0 ws0\">Dont commissions sur v<span class=\"_ _0\"></span>entes -<span class=\"_ _1\"></span> courant </div></td><td class=\"c x311 y1dce w1a6 h271\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 287 </div></td><td class=\"c x261 y1dce w1a3 h271\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 488</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "Note 21.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Autres cr\u00e9ance<span class=\"_ _1\"></span>s et actifs <span class=\"_ _1\"></span>courants et autre<span class=\"_ _1\"></span>s actifs no<span class=\"_ _1\"></span>n courants <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Autres cr\u00e9ances et a<span class=\"_ _1\"></span>ctifs courants<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _0\"></span>autres <span class=\"_ _0\"></span>actifs <span class=\"_ _0\"></span>courants <span class=\"_ _0\"></span>sont ma<span class=\"_ _0\"></span>jorit<span class=\"_ _1\"></span>airement <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>cr\u00e9ances <span class=\"_ _0\"></span>d\u2019exploit<span class=\"_ _1\"></span>ation <span class=\"_ _0\"></span>valoris\u00e9es <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>leur <span class=\"_ _0\"></span>valeur <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>inale.<span class=\"_ _245\"> </span> Elles <span class=\"_ _0\"></span>sont, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>as <span class=\"_ _0\"></span>\u00e9ch\u00e9ant, <span class=\"_ _0\"></span>d\u00e9pr\u00e9ci\u00e9<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>par <span class=\"_ _0\"></span>voie <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>provision <span class=\"_ _0\"></span>pour <span class=\"_ _0\"></span>tenir <span class=\"_ _0\"></span>compte <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>diffi<span class=\"_ _0\"></span>cu<span class=\"_ _1\"></span>lt\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>recouvrement<span class=\"_ _245\"> </span> auxquelles elles sont sus<span class=\"_ _1\"></span>ceptibles de d<span class=\"_ _1\"></span>onner lieu.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Commissions sur vente<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>dispose de <span class=\"_ _0\"></span>plusieurs <span class=\"_ _0\"></span>types de<span class=\"_ _0\"></span> pl<span class=\"_ _0\"></span>ans relatifs <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r\u00e9mun\u00e9ration variable <span class=\"_ _0\"></span>pay\u00e9e <span class=\"_ _0\"></span>au <span class=\"_ _0\"></span>personnel interne<span class=\"_ _245\"> </span> de <span class=\"_ _4\"></span>ventes. <span class=\"_ _16\"></span>Certa<span class=\"_ _1\"></span>ins <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>es <span class=\"_ _4\"> </span>co\u00fbts <span class=\"_ _4\"></span>constituant <span class=\"_ _4\"></span>des <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>\u00fbts <span class=\"_ _4\"></span>marginaux <span class=\"_ _4\"></span>d\u2019obtention <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>renouvellement <span class=\"_ _4\"> </span>des<span class=\"_ _245\"> </span> contrats <span class=\"_ _0\"></span>et conform\u00e9ment \u00e0 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>norme <span class=\"ff7\">IFRS 15 <span class=\"_ _0\"></span>Produits des <span class=\"_ _0\"></span>activit\u00e9s ordinaires <span class=\"_ _0\"></span>tir\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span>trats <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>lus avec<span class=\"_ _245\"> </span></span><span class=\"ff7\"> </span>des clients<span class=\"ff4\">, <span class=\"_ _0\"></span>ils sont comptabilis\u00e9s \u00e0 l\u2019actif <span class=\"_ _0\"></span>si deux conditions sont <span class=\"_ _0\"></span>remplies<span class=\"_ _b\"></span><span class=\"ff1\"> </span>: ils <span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>\u2019auraient pas <span class=\"_ _0\"></span>\u00e9t\u00e9 encourus si<span class=\"_ _245\"> </span></span><span class=\"ff4\"> </span>le contrat n\u2019avait pas \u00e9t\u00e9<span class=\"_ _1\"></span> obtenu et ils sont<span class=\"_ _1\"></span> recouvrables.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _14\"> </span>commissi<span class=\"_ _1\"></span>ons <span class=\"_ _14\"> </span>ca<span class=\"_ _1\"></span>pitalis\u00e9es <span class=\"_ _14\"> </span>sont<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>amort<span class=\"_ _1\"></span>ies <span class=\"_ _14\"> </span>g\u00e9n<span class=\"_ _1\"></span>\u00e9ralement <span class=\"_ _14\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _14\"> </span>un<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>p\u00e9rio<span class=\"_ _1\"></span>de <span class=\"_ _14\"> </span>de <span class=\"_ _15\"> </span>trois <span class=\"_ _14\"> </span>a<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span><span class=\"ff1\"> </span>; <span class=\"_ _14\"> </span>certa<span class=\"_ _1\"></span>ines<span class=\"_ _245\"> </span> commissions relatives <span class=\"_ _0\"></span>\u00e0 des contrats <span class=\"_ _0\"></span>significatifs peuvent <span class=\"_ _0\"></span>\u00eatre amorties sur <span class=\"_ _0\"></span>une dur\u00e9e <span class=\"_ _0\"></span>de quatre <span class=\"_ _0\"></span>ou cinq <span class=\"_ _0\"></span>ans.<span class=\"_ _b\"></span><span class=\"ffd\"> </span><table class=\"s w3e8 h38f\" id=\"_a1caeeaf-8ab0-4cda-846b-77f549786e28\"><tr><td class=\"c x252 y1dcf w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dcf w1a6 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1dcf w1a3 h26d\"><div class=\"t m0 xe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dd0 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- non courant </div></td><td class=\"c x311 y1dd0 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd0 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd1 w1a9 h1bd\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres actifs non<span class=\"_ _0\"></span> courants </div></td><td class=\"c x311 y1dd1 w1a6 h1bd\"><div class=\"t m0 x44 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x2e3 y1dd1 w1a3 h1bd\"><div class=\"t m0 xb3 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dd2 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances fiscales et s<span class=\"_ _0\"></span>ociales </div></td><td class=\"c x311 y1dd2 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 639 </div></td><td class=\"c x2e3 y1dd2 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">5 535 </div></td></tr><tr><td class=\"c x252 y1dd3 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4t courant </div></td><td class=\"c x311 y1dd3 w1a6 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">724 </div></td><td class=\"c x2e3 y1dd3 w1a3 h1bd\"><div class=\"t m0 xb3 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">213 </div></td></tr><tr><td class=\"c x252 y1dd4 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances </div></td><td class=\"c x311 y1dd4 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">4 067 </div></td><td class=\"c x2e3 y1dd4 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 124 </div></td></tr><tr><td class=\"c x252 y1dd5 w1a9 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Charges constat\u00e9es d'<span class=\"_ _0\"></span>avance </div></td><td class=\"c x311 y1dd5 w1a6 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">2 425 </div></td><td class=\"c x2e3 y1dd5 w1a3 h26d\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">3 354 </div></td></tr><tr><td class=\"c x252 y1dd6 w1a9 h1bd\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Commissions sur ventes<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>- courant </div></td><td class=\"c x311 y1dd6 w1a6 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 287 </div></td><td class=\"c x2e3 y1dd6 w1a3 h1bd\"><div class=\"t m0 x44 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">1 488 </div></td></tr><tr><td class=\"c x252 y1dd7 w1a9 h26e\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs financiers </div></td><td class=\"c x311 y1dd7 w1a6 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">3 421 </div></td><td class=\"c x2e3 y1dd7 w1a3 h26e\"><div class=\"t m0 x44 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">2 057 </div></td></tr><tr><td class=\"c x252 y1dd8 w1a9 h26d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Total autres cr\u00e9ance<span class=\"_ _0\"></span>s et actifs courants </div></td><td class=\"c x311 y1dd8 w1a6 h26d\"><div class=\"t m0 xbe h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">17 563 </div></td><td class=\"c x2e3 y1dd8 w1a3 h26d\"><div class=\"t m0 x2 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">15 772 </div></td></tr></table>Les cr\u00e9ances fiscales et<span class=\"_ _1\"></span> sociales compren<span class=\"_ _1\"></span>nent essenti<span class=\"_ _1\"></span>ellement la TV<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span> r\u00e9cup\u00e9rable.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _3\"> </span>autres <span class=\"_ _3\"> </span>cr\u00e9ances <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>omprenne<span class=\"_ _1\"></span>nt <span class=\"_ _3\"> </span>pri<span class=\"_ _1\"></span>ncipalement, <span class=\"_ _3\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>2025, <span class=\"_ _3\"> </span>des <span class=\"_ _3\"> </span>ava<span class=\"_ _1\"></span>nces <span class=\"_ _3\"> </span>fourni<span class=\"_ _1\"></span>sseurs <span class=\"_ _3\"> </span>pour <span class=\"_ _3\"> </span>3 <span class=\"_ _3\"> </span>21<span class=\"_ _1\"></span>2 <span class=\"_ _3\"> </span>milliers<span class=\"_ _1\"></span> d\u2019euros et l<span class=\"_ _0\"></span>e Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") <span class=\"_ _0\"></span>\u00e0 recevoir pour 582 <span class=\"_ _0\"></span>milliers<span class=\"_ _1\"></span> d\u2019euros et <span class=\"_ _0\"></span>en 2024, le <span class=\"_ _0\"></span>Cr\u00e9dit d'Imp\u00f4t Recherche (\"CIR\") \u00e0 recev<span class=\"_ _1\"></span>oir pour 1 <span class=\"_ _1\"></span>616 milliers d\u2019eur<span class=\"_ _1\"></span>os.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les autres actifs financ<span class=\"_ _1\"></span>iers corr<span class=\"_ _1\"></span>espondent \u00e0 des compt<span class=\"_ _1\"></span>es \u00e0 termes de pl<span class=\"_ _1\"></span>us de 3 mois \u00e0 l\u2019orig<span class=\"_ _1\"></span>ine.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les variations relatives a<span class=\"_ _1\"></span>ux commissions sur v<span class=\"_ _1\"></span>entes s\u2019ex<span class=\"_ _1\"></span>pliquent de la man<span class=\"_ _1\"></span>i\u00e8re suivante<span class=\"_ _b\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3e7 h38e\" id=\"_ff01fd86-9082-4be1-878e-2d8488bd5c93\"><tr><td class=\"c x252 y1dc7 w1b1 h26f\"><div class=\"t m0 x75 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dc7 w1a6 h26f\"><div class=\"t m0 xe h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x261 y1dc7 w1a3 h26f\"><div class=\"t m0 xe h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dc8 w1b1 h270\"><div class=\"t m0 x75 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">Commissions capitalis\u00e9<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x18a h23b y178e ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x100 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier </div></td><td class=\"c x311 y1dc8 w1a6 h270\"><div class=\"t m0 x44 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">2 440 </div></td><td class=\"c x261 y1dc8 w1a3 h270\"><div class=\"t m0 x44 h227 y1764 ff3 fs2a fc1 sc0 ls0 ws0\">1 967 </div></td></tr><tr><td class=\"c x252 y1dc9 w1b1 h26f\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation </div></td><td class=\"c x311 y1dc9 w1a6 h26f\"><div class=\"t m0 x44 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">2 413 </div></td><td class=\"c x261 y1dc9 w1a3 h26f\"><div class=\"t m0 x44 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">1 721 </div></td></tr><tr><td class=\"c x252 y1dca w1b1 h26f\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Amortissements </div></td><td class=\"c x311 y1dca w1a6 h26f\"><div class=\"t m0 x2 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(1 900) </div></td><td class=\"c x261 y1dca w1a3 h26f\"><div class=\"t m0 x2 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(1 386) </div></td></tr><tr><td class=\"c x252 y1dcb w1b1 h271\"><div class=\"t m0 x75 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x311 y1dcb w1a6 h271\"><div class=\"t m0 x11b h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">(301) </div></td><td class=\"c x261 y1dcb w1a3 h271\"><div class=\"t m0 xb3 h228 y109d ff1 fs2a fc0 sc0 ls0 ws0\">139 </div></td></tr><tr><td class=\"c x252 y1dcc w1b1 h271\"><div class=\"t m0 x75 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">Commissions capitalis\u00e9<span class=\"_ _0\"></span>es au 31 d\u00e9cembre </div></td><td class=\"c x311 y1dcc w1a6 h271\"><div class=\"t m0 x44 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">2 653 </div></td><td class=\"c x261 y1dcc w1a3 h271\"><div class=\"t m0 x44 h227 y109d ff3 fs2a fc1 sc0 ls0 ws0\">2 440 </div></td></tr><tr><td class=\"c x252 y1dcd w1b1 h26f\"><div class=\"t m0 xb6 h24b y109d ffb fs2a fcd sc0 ls0 ws0\">Dont commissions sur v<span class=\"_ _0\"></span>entes -<span class=\"_ _1\"></span> non courant </div></td><td class=\"c x311 y1dcd w1a6 h26f\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x261 y1dcd w1a3 h26f\"><div class=\"t m0 xb3 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1dce w1b1 h271\"><div class=\"t m0 xb6 h24b y109d ffb fs2a fcd sc0 ls0 ws0\">Dont commissions sur v<span class=\"_ _0\"></span>entes -<span class=\"_ _1\"></span> courant </div></td><td class=\"c x311 y1dce w1a6 h271\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 287 </div></td><td class=\"c x261 y1dce w1a3 h271\"><div class=\"t m0 x44 h24b y109d ffb fs2a fc0 sc0 ls0 ws0\">1 488</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "Note 22.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>T<span class=\"_ _0\"></span>r\u00e9sorerie et \u00e9quivalent<span class=\"_ _1\"></span>s de tr\u00e9sorerie<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Conform\u00e9ment <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>norme <span class=\"_ _16\"></span>IA<span class=\"_ _0\"></span>S <span class=\"_ _16\"></span>7 <span class=\"_ _b\"></span>\u00ab<span class=\"ff1\"> </span>T<span class=\"_ _2\"></span>ableau <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>tr\u00e9sorer<span class=\"_ _1\"></span>ie<span class=\"ff1\"> </span>\u00bb, <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>lig<span class=\"_ _1\"></span>ne<span class=\"ff1\"> </span>\u00ab<span class=\"ff1\"> </span>Tr\u00e9sorerie <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>\u00e9quivalents <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> tr\u00e9sorerie<span class=\"ff1\"> </span>\u00bb figurant au<span class=\"_ _1\"></span> bilan cons<span class=\"_ _1\"></span>olid\u00e9 comprend<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les disponibilit\u00e9s,<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _16\"></span>plac<span class=\"_ _1\"></span>ements <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>court <span class=\"_ _16\"></span>ter<span class=\"_ _1\"></span>me <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>iquides <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>facilement <span class=\"_ _4\"></span>convertibles <span class=\"_ _16\"></span>en <span class=\"_ _4\"> </span>un <span class=\"_ _16\"></span>montant <span class=\"_ _4\"> </span>d\u00e9terminable <span class=\"_ _4\"></span>de </span></span>liquidit\u00e9s <span class=\"_ _4\"> </span>et <span class=\"_ _16\"></span>pr\u00e9sent<span class=\"_ _1\"></span>ant <span class=\"_ _4\"> </span>un <span class=\"_ _4\"></span>risque <span class=\"_ _16\"></span>n\u00e9glig<span class=\"_ _1\"></span>eable <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>vari<span class=\"_ _1\"></span>ation <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leur<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>d\u00e9t<span class=\"_ _1\"></span>enus <span class=\"_ _4\"></span>pour <span class=\"_ _16\"></span>faire <span class=\"_ _4\"> </span>face <span class=\"_ _4\"> </span>aux besoins de tr\u00e9sorerie <span class=\"_ _1\"></span>\u00e0 court terme.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les d\u00e9couverts banca<span class=\"_ _1\"></span>ires \u00e9tant ass<span class=\"_ _1\"></span>imil\u00e9s \u00e0 un financement so<span class=\"_ _1\"></span>nt \u00e9galement ex<span class=\"_ _1\"></span>clus de la tr\u00e9soreri<span class=\"_ _1\"></span>e.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _16\"></span>\u00e9quivalents <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>\u00e9sorerie <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9s <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _b\"></span>juste<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>valeur <span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>var<span class=\"_ _1\"></span>iations <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>juste <span class=\"_ _b\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _16\"></span>sont comptabilis\u00e9es <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _16\"></span>compte <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>r\u00e9sultat <span class=\"_ _b\"></span>sous <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>rubriques <span class=\"_ _4\"></span><span class=\"ff7\">A<span class=\"_ _0\"></span>utres<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>produ<span class=\"_ _1\"></span>its <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanciers<span class=\"_ _1\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span><span class=\"ls4\">et <span class=\"_ _16\"></span></span></span>Autres <span class=\"_ _b\"></span>charg<span class=\"_ _1\"></span>es </span>financi\u00e8res<span class=\"ff4\">.</span><table class=\"s w3e9 h390\" id=\"_c8ac6cbf-8b66-4162-a6e0-9db83e1276fc\"><tr><td class=\"c x252 y1dd9 w1b1 he\"><div class=\"t m0 x75 h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1dd9 w1a6 he\"><div class=\"t m0 xe h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x261 y1dd9 w1a8 he\"><div class=\"t m0 xe h227 y1650 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1dda w1b1 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Disponibilit\u00e9s </div></td><td class=\"c x311 y1dda w1a6 h162\"><div class=\"t m0 xbe h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">96 834 </div></td><td class=\"c x261 y1dda w1a8 h162\"><div class=\"t m0 xaf h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">142 348 </div></td></tr><tr><td class=\"c x252 y1ddb w1b1 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">D\u00e9p\u00f4ts \u00e0 terme </div></td><td class=\"c x311 y1ddb w1a6 h162\"><div class=\"t m0 xbe h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">11 030 </div></td><td class=\"c x261 y1ddb w1a8 h162\"><div class=\"t m0 x2 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">20 259 </div></td></tr><tr><td class=\"c x252 y1ddc w1b1 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Valeurs mobili\u00e8res d<span class=\"_ _0\"></span>e placement </div></td><td class=\"c x311 y1ddc w1a6 h162\"><div class=\"t m0 xbe h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">87 879 </div></td><td class=\"c x261 y1ddc w1a8 h162\"><div class=\"t m0 x2 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">13 572 </div></td></tr><tr><td class=\"c x252 y1ddd w1b1 h162\"><div class=\"t m0 x75 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">Tr\u00e9sorerie et \u00e9quival<span class=\"_ _0\"></span>ents de tr\u00e9sorerie </div></td><td class=\"c x311 y1ddd w1a6 h162\"><div class=\"t m0 x180 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">195 743 </div></td><td class=\"c x261 y1ddd w1a8 h162\"><div class=\"t m0 xaf h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">176 178 </div></td></tr></table>La <span class=\"_ _16\"></span>tr\u00e9sorer<span class=\"_ _1\"></span>ie <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>les <span class=\"_ _4\"> </span>\u00e9quivalents <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>tr\u00e9sorer<span class=\"_ _1\"></span>ie <span class=\"_ _16\"></span>(<span class=\"_ _1\"></span>hors <span class=\"_ _4\"></span>d\u00e9couverts <span class=\"_ _16\"></span>banca<span class=\"_ _1\"></span>ires) <span class=\"_ _16\"></span>d'<span class=\"_ _1\"></span>un <span class=\"_ _4\"></span>montant <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>195 <span class=\"_ _16\"></span>7<span class=\"_ _1\"></span>43 <span class=\"_ _4\"></span>milliers d'euros a<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cem<span class=\"_ _1\"></span>bre <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>sont <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u00e9tenus <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>hauteur <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>158 <span class=\"_ _1\"></span>878 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>illiers <span class=\"_ _1\"></span>d'euros <span class=\"_ _1\"></span>par <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>soci\u00e9t\u00e9s <span class=\"_ _1\"></span>en Fra<span class=\"_ _1\"></span>nce, 26 065 milliers d'euros par Planisware USA, Inc. aux Etats-<span class=\"_ _1\"></span>Unis et 10 800 milliers d'euros par les <span class=\"_ _0\"></span>autr<span class=\"_ _1\"></span>es filiales \u00e9trang\u00e8res.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les d\u00e9p<span class=\"_ _1\"></span>\u00f4ts <span class=\"_ _1\"></span>\u00e0 t<span class=\"_ _1\"></span>erme <span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>valeurs<span class=\"_ _1\"></span> mob<span class=\"_ _1\"></span>ili\u00e8res <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>placement <span class=\"_ _1\"></span>corres<span class=\"_ _1\"></span>pondent <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omptes \u00e0 <span class=\"_ _b\"></span>terme, <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>SICA<span class=\"_ _0\"></span>V et des fonds communs de placement qui sont facilement convert<span class=\"_ _1\"></span>ibles en un montant connu de tr\u00e9sorerie et qui ne pr<span class=\"_ _1\"></span>\u00e9sentent <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e risq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>significati<span class=\"_ _1\"></span>f d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>perte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>aleur<span class=\"_ _0\"></span>. Les <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mptes <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>terme<span class=\"_ _1\"></span> \u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>moins <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ois <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>l\u2019origine figurent sur la lign<span class=\"_ _1\"></span>e <span class=\"ff7\">D\u00e9p\u00f4ts<span class=\"_ _1\"></span> \u00e0 terme <span class=\"_ _1\"></span></span>au sein du<span class=\"_ _1\"></span> poste<span class=\"_ _1\"></span><span class=\"ff7\"> T<span class=\"_ _2\"></span>r\u00e9sorerie et <span class=\"_ _1\"></span>\u00e9quivalents <span class=\"_ _1\"></span>de tr\u00e9sorer<span class=\"_ _1\"></span>ie, <span class=\"ff4\">ce<span class=\"_ _1\"></span>ux de plus d<span class=\"_ _1\"></span>e 3 </span></span>mois \u00e0 l\u2019origine figurent en <span class=\"_ _1\"></span><span class=\"ff7\">Autres actifs financiers<span class=\"_ _1\"></span></span> au sein du poste <span class=\"_ _1\"></span><span class=\"ff7\">Autres cr\u00e9ances et actifs courants<span class=\"_ _1\"></span></span>, co<span class=\"_ _1\"></span>mme pr\u00e9sent\u00e9 en note 21<span class=\"_ _1\"></span>.<span class=\"ff1\"> </span>Le Grou<span class=\"_ _1\"></span>pe <span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>d\u00e9tient<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>soldes <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e9quivalents <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>disponibles <span class=\"_ _b\"></span>pour <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe (\u00ab <span class=\"ff7\">restricted cash</span> <span class=\"_ _1\"></span>\u00bb) au 31 d\u00e9cembr<span class=\"_ _1\"></span>e 2025 et a<span class=\"_ _1\"></span>u 31 d\u00e9cembre 2<span class=\"_ _1\"></span>024.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "<div class=\"c w190 he gs1c5\"><div class=\"t m0 xe h2 yd6 ff4 fs0 fc7 sc0 ls0 ws0\">Principes comptables<span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span></div></div><div class=\"c w20 h273 gs1c6\"><div class=\"t m0 xe h2 y1753 ff4 fs0 fc0 sc0 ls0 ws0\">Conform\u00e9ment <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>norme <span class=\"_ _16\"></span>IA<span class=\"_ _0\"></span>S <span class=\"_ _16\"></span>7 <span class=\"_ _b\"></span>\u00ab<span class=\"ff1\"> </span>T<span class=\"_ _2\"></span>ableau <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>tr\u00e9sorer<span class=\"_ _1\"></span>ie<span class=\"ff1\"> </span>\u00bb, <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>lig<span class=\"_ _1\"></span>ne<span class=\"ff1\"> </span>\u00ab<span class=\"ff1\"> </span>Tr\u00e9sorerie <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>\u00e9quivalents <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> </div><div class=\"t m0 xe h2 y1754 ff4 fs0 fc0 sc0 ls0 ws0\">tr\u00e9sorerie<span class=\"ff1\"> </span>\u00bb figurant au<span class=\"_ _1\"></span> bilan cons<span class=\"_ _1\"></span>olid\u00e9 comprend<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span></div><div class=\"t m0 x1e h2 y1793 ff8 fs0 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les disponibilit\u00e9s,<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span></div><div class=\"t m0 x1e h2 ybe4 ff8 fs0 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _16\"></span>plac<span class=\"_ _1\"></span>ements <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>court <span class=\"_ _16\"></span>ter<span class=\"_ _1\"></span>me <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>iquides <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>facilement <span class=\"_ _4\"></span>convertibles <span class=\"_ _16\"></span>en <span class=\"_ _4\"> </span>un <span class=\"_ _16\"></span>montant <span class=\"_ _4\"> </span>d\u00e9terminable <span class=\"_ _4\"></span>de </span></span></div><div class=\"t m0 xd2 hb ybad ff4 fs0 fc0 sc0 ls0 ws0\">liquidit\u00e9s <span class=\"_ _4\"> </span>et <span class=\"_ _16\"></span>pr\u00e9sent<span class=\"_ _1\"></span>ant <span class=\"_ _4\"> </span>un <span class=\"_ _4\"></span>risque <span class=\"_ _16\"></span>n\u00e9glig<span class=\"_ _1\"></span>eable <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>vari<span class=\"_ _1\"></span>ation <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leur<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>d\u00e9t<span class=\"_ _1\"></span>enus <span class=\"_ _4\"></span>pour <span class=\"_ _16\"></span>faire <span class=\"_ _4\"> </span>face <span class=\"_ _4\"> </span>aux </div><div class=\"t m0 xd2 h2 ybae ff4 fs0 fc0 sc0 ls0 ws0\">besoins de tr\u00e9sorerie <span class=\"_ _1\"></span>\u00e0 court terme.<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe h2 y828 ff4 fs0 fc0 sc0 ls0 ws0\">Les d\u00e9couverts banca<span class=\"_ _1\"></span>ires \u00e9tant ass<span class=\"_ _1\"></span>imil\u00e9s \u00e0 un financement so<span class=\"_ _1\"></span>nt \u00e9galement ex<span class=\"_ _1\"></span>clus de la tr\u00e9soreri<span class=\"_ _1\"></span>e.<span class=\"_ _b\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb yde ff4 fs0 fc0 sc0 ls0 ws0\">Les <span class=\"_ _16\"></span>\u00e9quivalents <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>\u00e9sorerie <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9s <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _b\"></span>juste<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>valeur <span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>var<span class=\"_ _1\"></span>iations <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>juste <span class=\"_ _b\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _16\"></span>sont </div><div class=\"t m0 xe hb yd9 ff4 fs0 fc0 sc0 ls0 ws0\">comptabilis\u00e9es <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _16\"></span>compte <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>r\u00e9sultat <span class=\"_ _b\"></span>sous <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>rubriques <span class=\"_ _4\"></span><span class=\"ff7\">A<span class=\"_ _0\"></span>utres<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>produ<span class=\"_ _1\"></span>its <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanciers<span class=\"_ _1\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span><span class=\"ls4\">et <span class=\"_ _16\"></span></span></span>Autres <span class=\"_ _b\"></span>charg<span class=\"_ _1\"></span>es </span></div><div class=\"t m0 xe h2 yd6 ff7 fs0 fc0 sc0 ls0 ws0\">financi\u00e8res<span class=\"ff4\">.</span><span class=\"ff4\"><span class=\"ff1\"> </span></span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "Principes comptables<span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Conform\u00e9ment <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>norme <span class=\"_ _16\"></span>IA<span class=\"_ _0\"></span>S <span class=\"_ _16\"></span>7 <span class=\"_ _b\"></span>\u00ab<span class=\"ff1\"> </span>T<span class=\"_ _2\"></span>ableau <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>tr\u00e9sorer<span class=\"_ _1\"></span>ie<span class=\"ff1\"> </span>\u00bb, <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>lig<span class=\"_ _1\"></span>ne<span class=\"ff1\"> </span>\u00ab<span class=\"ff1\"> </span>Tr\u00e9sorerie <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>\u00e9quivalents <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> tr\u00e9sorerie<span class=\"ff1\"> </span>\u00bb figurant au<span class=\"_ _1\"></span> bilan cons<span class=\"_ _1\"></span>olid\u00e9 comprend<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les disponibilit\u00e9s,<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _16\"></span>plac<span class=\"_ _1\"></span>ements <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>court <span class=\"_ _16\"></span>ter<span class=\"_ _1\"></span>me <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>iquides <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>facilement <span class=\"_ _4\"></span>convertibles <span class=\"_ _16\"></span>en <span class=\"_ _4\"> </span>un <span class=\"_ _16\"></span>montant <span class=\"_ _4\"> </span>d\u00e9terminable <span class=\"_ _4\"></span>de </span></span>liquidit\u00e9s <span class=\"_ _4\"> </span>et <span class=\"_ _16\"></span>pr\u00e9sent<span class=\"_ _1\"></span>ant <span class=\"_ _4\"> </span>un <span class=\"_ _4\"></span>risque <span class=\"_ _16\"></span>n\u00e9glig<span class=\"_ _1\"></span>eable <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>vari<span class=\"_ _1\"></span>ation <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leur<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>d\u00e9t<span class=\"_ _1\"></span>enus <span class=\"_ _4\"></span>pour <span class=\"_ _16\"></span>faire <span class=\"_ _4\"> </span>face <span class=\"_ _4\"> </span>aux besoins de tr\u00e9sorerie <span class=\"_ _1\"></span>\u00e0 court terme.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les d\u00e9couverts banca<span class=\"_ _1\"></span>ires \u00e9tant ass<span class=\"_ _1\"></span>imil\u00e9s \u00e0 un financement so<span class=\"_ _1\"></span>nt \u00e9galement ex<span class=\"_ _1\"></span>clus de la tr\u00e9soreri<span class=\"_ _1\"></span>e.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _16\"></span>\u00e9quivalents <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>\u00e9sorerie <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9s <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _b\"></span>juste<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>valeur <span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>var<span class=\"_ _1\"></span>iations <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>juste <span class=\"_ _b\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _16\"></span>sont comptabilis\u00e9es <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _16\"></span>compte <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>r\u00e9sultat <span class=\"_ _b\"></span>sous <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>rubriques <span class=\"_ _4\"></span><span class=\"ff7\">A<span class=\"_ _0\"></span>utres<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>produ<span class=\"_ _1\"></span>its <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanciers<span class=\"_ _1\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span><span class=\"ls4\">et <span class=\"_ _16\"></span></span></span>Autres <span class=\"_ _b\"></span>charg<span class=\"_ _1\"></span>es </span>financi\u00e8res<span class=\"ff4\">.</span><span class=\"ff4\"><span class=\"ff1\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-1384": {
   "value": "Conform\u00e9ment <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>norme <span class=\"_ _16\"></span>IA<span class=\"_ _0\"></span>S <span class=\"_ _16\"></span>7 <span class=\"_ _b\"></span>\u00ab<span class=\"ff1\"> </span>T<span class=\"_ _2\"></span>ableau <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>fl<span class=\"_ _0\"></span>ux <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>tr\u00e9sorer<span class=\"_ _1\"></span>ie<span class=\"ff1\"> </span>\u00bb, <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>lig<span class=\"_ _1\"></span>ne<span class=\"ff1\"> </span>\u00ab<span class=\"ff1\"> </span>Tr\u00e9sorerie <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>\u00e9quivalents <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> tr\u00e9sorerie<span class=\"ff1\"> </span>\u00bb figurant au<span class=\"_ _1\"></span> bilan cons<span class=\"_ _1\"></span>olid\u00e9 comprend<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les disponibilit\u00e9s,<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">Les <span class=\"_ _16\"></span>plac<span class=\"_ _1\"></span>ements <span class=\"_ _4\"></span>\u00e0 <span class=\"_ _16\"></span>court <span class=\"_ _16\"></span>ter<span class=\"_ _1\"></span>me <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>iquides <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>facilement <span class=\"_ _4\"></span>convertibles <span class=\"_ _16\"></span>en <span class=\"_ _4\"> </span>un <span class=\"_ _16\"></span>montant <span class=\"_ _4\"> </span>d\u00e9terminable <span class=\"_ _4\"></span>de </span></span>liquidit\u00e9s <span class=\"_ _4\"> </span>et <span class=\"_ _16\"></span>pr\u00e9sent<span class=\"_ _1\"></span>ant <span class=\"_ _4\"> </span>un <span class=\"_ _4\"></span>risque <span class=\"_ _16\"></span>n\u00e9glig<span class=\"_ _1\"></span>eable <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>vari<span class=\"_ _1\"></span>ation <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>leur<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>d\u00e9t<span class=\"_ _1\"></span>enus <span class=\"_ _4\"></span>pour <span class=\"_ _16\"></span>faire <span class=\"_ _4\"> </span>face <span class=\"_ _4\"> </span>aux besoins de tr\u00e9sorerie <span class=\"_ _1\"></span>\u00e0 court terme.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les d\u00e9couverts banca<span class=\"_ _1\"></span>ires \u00e9tant ass<span class=\"_ _1\"></span>imil\u00e9s \u00e0 un financement so<span class=\"_ _1\"></span>nt \u00e9galement ex<span class=\"_ _1\"></span>clus de la tr\u00e9soreri<span class=\"_ _1\"></span>e.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _16\"></span>\u00e9quivalents <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>\u00e9sorerie <span class=\"_ _16\"></span>sont <span class=\"_ _16\"></span>comptabilis\u00e9s <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>leur <span class=\"_ _b\"></span>juste<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>valeur <span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>var<span class=\"_ _1\"></span>iations <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>juste <span class=\"_ _b\"></span>va<span class=\"_ _1\"></span>leur <span class=\"_ _16\"></span>sont comptabilis\u00e9es <span class=\"_ _16\"></span>dans <span class=\"_ _b\"></span>le <span class=\"_ _16\"></span>compte <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>r\u00e9sultat <span class=\"_ _b\"></span>sous <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>rubriques <span class=\"_ _4\"></span><span class=\"ff7\">A<span class=\"_ _0\"></span>utres<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>produ<span class=\"_ _1\"></span>its <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanciers<span class=\"_ _1\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span><span class=\"ls4\">et <span class=\"_ _16\"></span></span></span>Autres <span class=\"_ _b\"></span>charg<span class=\"_ _1\"></span>es </span>financi\u00e8res<span class=\"ff4\">.</span><span class=\"ff4\"><span class=\"ff1\"> </span></span>Le Grou<span class=\"_ _1\"></span>pe <span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>d\u00e9tient<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>soldes <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e9quivalents <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>disponibles <span class=\"_ _b\"></span>pour <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Groupe (\u00ab <span class=\"ff7\">restricted cash</span> <span class=\"_ _1\"></span>\u00bb) au 31 d\u00e9cembr<span class=\"_ _1\"></span>e 2025 et a<span class=\"_ _1\"></span>u 31 d\u00e9cembre 2<span class=\"_ _1\"></span>024.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "23.2 Dividendes<span class=\"_ _245\"> </span>Le <span class=\"_ _16\"></span>19 <span class=\"_ _16\"></span>juin <span class=\"_ _16\"></span>2<span class=\"_ _1\"></span>025, <span class=\"_ _16\"></span>l'Assem<span class=\"_ _1\"></span>bl\u00e9e <span class=\"_ _16\"></span>g\u00e9n\u00e9rale <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>oci\u00e9t\u00e9 <span class=\"_ _4\"></span>a <span class=\"_ _16\"></span>approuv\u00e9 <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>div<span class=\"_ _1\"></span>idende <span class=\"_ _16\"></span>propos\u00e9 <span class=\"_ _4\"></span>au <span class=\"_ _16\"></span>titre <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>l\u2019exercic<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span>2024, soit <span>0,31</span> euro p<span class=\"_ _1\"></span>ar action. Le <span class=\"_ _1\"></span>dividende <span class=\"_ _1\"></span>a \u00e9t\u00e9 pay\u00e9 le 26 <span class=\"_ _1\"></span>juin 2025.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "0.31",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-431": {
   "value": "23.3 <span class=\"_ _0\"></span>Actions prop<span class=\"_ _1\"></span>res<span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Les <span class=\"_ _3\"> </span>actions<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>propr<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _3\"> </span>insc<span class=\"_ _1\"></span>rites <span class=\"_ _3\"> </span>pour <span class=\"_ _11\"> </span>leur <span class=\"_ _3\"> </span>co\u00fbt <span class=\"_ _11\"> </span>d\u2019acquisition <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>diminut<span class=\"_ _1\"></span>ion <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>apitaux <span class=\"_ _3\"> </span>propr<span class=\"_ _1\"></span>es. <span class=\"_ _11\"> </span>Les<span class=\"_ _245\"> </span> r\u00e9sultats nets <span class=\"_ _1\"></span>de cession <span class=\"_ _1\"></span>de ces <span class=\"_ _1\"></span>titres sont <span class=\"_ _1\"></span>imput\u00e9s <span class=\"_ _b\"></span>directeme<span class=\"_ _1\"></span>nt dans <span class=\"_ _1\"></span>les capitaux<span class=\"_ _1\"></span> propres <span class=\"_ _1\"></span>et ne con<span class=\"_ _1\"></span>tribuent<span class=\"_ _245\"> </span> pas au r\u00e9sultat de l\u2019exerc<span class=\"_ _1\"></span>ice.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les <span class=\"_ _b\"></span>act<span class=\"_ _1\"></span>ions <span class=\"_ _16\"></span>propres <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ont <span class=\"_ _16\"></span>acquises <span class=\"_ _b\"></span>dans <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>cadre <span class=\"_ _b\"></span>du <span class=\"_ _16\"></span>contrat <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>liquidit\u00e9 <span class=\"_ _16\"></span>conforme <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>charte <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>d\u00e9ontol<span class=\"_ _1\"></span>ogie reconnue par l'Autori<span class=\"_ _1\"></span>t\u00e9 des March\u00e9s Fin<span class=\"_ _1\"></span>anciers (AMF) <span class=\"_ _1\"></span>ou d\u2019un progra<span class=\"_ _1\"></span>mme de rachat d\u2019act<span class=\"_ _1\"></span>ions.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _b\"></span>Groupe <span class=\"_ _b\"></span>d\u00e9t<span class=\"_ _1\"></span>ient <span class=\"_ _b\"></span>493 <span class=\"_ _b\"></span>55<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>actions <span class=\"_ _16\"></span>propres <span class=\"_ _b\"></span>pour <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ontant <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>9 <span class=\"_ _1\"></span>550 <span class=\"_ _16\"></span>milliers <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019euros <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>31 <span class=\"_ _16\"></span>d\u00e9cembre <span class=\"_ _b\"></span>2025 contre 800 actions propr<span class=\"_ _1\"></span>es pour un m<span class=\"_ _1\"></span>ontant de 22 m<span class=\"_ _1\"></span>illiers d\u2019euros au 31 d<span class=\"_ _1\"></span>\u00e9cembre 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "Principes comptables<span class=\"_ _245\"> </span>Les <span class=\"_ _3\"> </span>actions<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>propr<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>ont <span class=\"_ _3\"> </span>insc<span class=\"_ _1\"></span>rites <span class=\"_ _3\"> </span>pour <span class=\"_ _11\"> </span>leur <span class=\"_ _3\"> </span>co\u00fbt <span class=\"_ _11\"> </span>d\u2019acquisition <span class=\"_ _11\"> </span>en <span class=\"_ _3\"> </span>diminut<span class=\"_ _1\"></span>ion <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>es <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>apitaux <span class=\"_ _3\"> </span>propr<span class=\"_ _1\"></span>es. <span class=\"_ _11\"> </span>Les<span class=\"_ _245\"> </span>r\u00e9sultats nets <span class=\"_ _1\"></span>de cession <span class=\"_ _1\"></span>de ces <span class=\"_ _1\"></span>titres sont <span class=\"_ _1\"></span>imput\u00e9s <span class=\"_ _b\"></span>directeme<span class=\"_ _1\"></span>nt dans <span class=\"_ _1\"></span>les capitaux<span class=\"_ _1\"></span> propres <span class=\"_ _1\"></span>et ne con<span class=\"_ _1\"></span>tribuent<span class=\"_ _245\"> </span>pas au r\u00e9sultat de l\u2019exerc<span class=\"_ _1\"></span>ice.<span class=\"_ _245\"> </span>Principes comptables<span class=\"_ _245\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "23.4 Gestion du capit<span class=\"_ _1\"></span>al<span class=\"ff3\"> </span>La <span class=\"_ _16\"></span>pol<span class=\"_ _1\"></span>itique <span class=\"_ _4\"></span>du<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Groupe <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>nsiste <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _4\"> </span>maintenir <span class=\"_ _4\"> </span>une <span class=\"_ _16\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>capital <span class=\"_ _16\"></span>so<span class=\"_ _1\"></span>lide, <span class=\"_ _4\"></span>afin <span class=\"_ _16\"></span>de <span class=\"_ _4\"> </span>pr\u00e9server <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>confiance <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span>s investisseurs, <span class=\"_ _0\"></span>des <span class=\"_ _0\"></span>cr\u00e9anciers<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>et <span class=\"_ _2\"></span>du <span class=\"_ _0\"></span>marc<span class=\"_ _1\"></span>h\u00e9 <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>outenir <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>d\u00e9veloppement <span class=\"_ _0\"></span>futur <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>l\u2019activit\u00e9. <span class=\"_ _0\"></span>Dans <span class=\"_ _0\"></span>ce <span class=\"_ _0\"></span>contexte, le <span class=\"_ _4\"></span>Groupe <span class=\"_ _4\"> </span>peut <span class=\"_ _4\"></span>ajuster <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>niveau <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>dividendes <span class=\"_ _4\"> </span>vers\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>aux <span class=\"_ _4\"> </span>actionnaires, <span class=\"_ _4\"> </span>rembourser <span class=\"_ _4\"> </span>une <span class=\"_ _4\"> </span>partie <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>capital, proc\u00e9der au rachat d<span class=\"_ _1\"></span>\u2019actions propres<span class=\"_ _1\"></span>, autoriser des pl<span class=\"_ _1\"></span>ans de paieme<span class=\"_ _1\"></span>nt fond\u00e9s sur actions.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "Note 24.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Emprunts et d<span class=\"_ _1\"></span>ettes financi\u00e8res<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Les em<span class=\"_ _0\"></span>pru<span class=\"_ _1\"></span>nts sont <span class=\"_ _0\"></span>initialement enregistr\u00e9s au<span class=\"_ _0\"></span> co\u00fbt, qui <span class=\"_ _0\"></span>correspond \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur du <span class=\"_ _0\"></span>montant re\u00e7u, <span class=\"_ _0\"></span>net de<span class=\"_ _0\"></span>s<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> co\u00fbts <span class=\"_ _b\"></span>d\u2019\u00e9miss<span class=\"_ _1\"></span>ion. <span class=\"_ _b\"></span>Post\u00e9r<span class=\"_ _1\"></span>ieurement <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omptabilisati<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>initial<span class=\"_ _1\"></span>e, <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>emprunts <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>\u00e9v<span class=\"_ _1\"></span>alu\u00e9s <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>\u00fbt <span class=\"_ _b\"></span>amort<span class=\"_ _1\"></span>i,<span class=\"_ _245\"> </span> en <span class=\"_ _3\"> </span>utilisant <span class=\"_ _3\"> </span>la <span class=\"_ _11\"> </span>m\u00e9thode <span class=\"_ _3\"> </span>du <span class=\"_ _3\"> </span>taux <span class=\"_ _11\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _3\"> </span>effectif, <span class=\"_ _3\"> </span>qui <span class=\"_ _3\"> </span>prend <span class=\"_ _11\"> </span>en <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>te <span class=\"_ _3\"> </span>les <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>o\u00fbts <span class=\"_ _11\"> </span>marginaux <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>irectement<span class=\"_ _245\"> </span> attribuables \u00e0 l\u2019\u00e9m<span class=\"_ _1\"></span>ission et toute d\u00e9cot<span class=\"_ _1\"></span>e ou prime de re<span class=\"_ _1\"></span>mboursement.  <span class=\"_ _b\"></span><span class=\"ff1\"> </span>La <span class=\"_ _b\"></span>partie <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inanci\u00e8re <span class=\"_ _b\"></span>due<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>mo<span class=\"_ _1\"></span>is <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>compter<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>cl\u00f4ture <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>lass\u00e9e <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>les<span class=\"_ _245\"> </span> passifs courants.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>24.1 D\u00e9tail des dette<span class=\"_ _1\"></span>s financi\u00e8res<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25 et 31 d\u00e9ce<span class=\"_ _1\"></span>mbre 2024, l<span class=\"_ _1\"></span>\u2019\u00e9ch\u00e9ance des dettes<span class=\"_ _1\"></span> financi\u00e8res es<span class=\"_ _1\"></span>t la suivante :<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w3f1 h393\" id=\"_dfe8e1ab-ee38-4e4a-86a5-f80ee5ac0cef\"><tr><td class=\"c x386 y1deb w1f1 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x387 y1deb w1f2 h27b\"><div class=\"t m0 x1b h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x388 y1deb wb3 h27b\"><div class=\"t m0 x79 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">&lt; 1 an </div></td><td class=\"c x389 y1deb wf3 h27b\"><div class=\"t m0 x154 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">1 \u00e0 5 ans </div></td><td class=\"c x38a y1deb w1f3 h27b\"><div class=\"t m0 xed h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">&gt; 5 ans </div></td></tr><tr><td class=\"c x386 y1dec w1f1 h27c\"><div class=\"t m0 x75 h228 y17a5 ff1 fs2a fc0 sc0 ls0 ws0\">Emprunts aupr\u00e8s des <span class=\"_ _0\"></span>\u00e9tablissements de cr\u00e9dit </div></td><td class=\"c x387 y1dec w1f2 h27c\"><div class=\"t m0 x84 h228 y17a5 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x388 y1dec wb3 h27c\"><div class=\"t m0 x9c h228 y17a5 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x389 y1dec wf3 h27c\"><div class=\"t m0 x9c h228 y17a5 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1dec w1f3 h27c\"><div class=\"t m0 xbf h228 y17a5 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1ded w1f1 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes locatives </div></td><td class=\"c x387 y1ded w1f2 h27b\"><div class=\"t m0 x2 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">17 553 </div></td><td class=\"c x388 y1ded wb3 h27b\"><div class=\"t m0 xb9 h228 y1239 ff1 fs2a fc0 sc0 ls5f ws0\">3 <span class=\"ls0\">702</span><span class=\"ls0\"> </span></div></td><td class=\"c x389 y1ded wf3 h27b\"><div class=\"t m0 xb9 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">9 728 </div></td><td class=\"c x38a y1ded w1f3 h27b\"><div class=\"t m0 x133 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">4 124 </div></td></tr><tr><td class=\"c x386 y1dee w1f1 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Concours bancaires cou<span class=\"_ _0\"></span>rants </div></td><td class=\"c x387 y1dee w1f2 h27b\"><div class=\"t m0 x45 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td><td class=\"c x388 y1dee wb3 h27b\"><div class=\"t m0 xe7 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td><td class=\"c x389 y1dee wf3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1dee w1f3 h27b\"><div class=\"t m0 xbf h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1def w1f1 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Int\u00e9r\u00eats courus non <span class=\"_ _0\"></span>\u00e9chus </div></td><td class=\"c x387 y1def w1f2 h27b\"><div class=\"t m0 x84 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x388 y1def wb3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x389 y1def wf3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1def w1f3 h27b\"><div class=\"t m0 xbf h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1df0 w1f1 h27b\"><div class=\"t m0 x75 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">Total emprunts et dett<span class=\"_ _0\"></span>es financi\u00e8res </div></td><td class=\"c x387 y1df0 w1f2 h27b\"><div class=\"t m0 x2 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">17 672 </div></td><td class=\"c x388 y1df0 wb3 h27b\"><div class=\"t m0 xb9 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">3 820 </div></td><td class=\"c x389 y1df0 wf3 h27b\"><div class=\"t m0 xb9 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">9 728 </div></td><td class=\"c x38a y1df0 w1f3 h27b\"><div class=\"t m0 x133 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">4 124 </div></td></tr><tr><td class=\"c x386 y1df1 w1f4 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x38b y1df1 w1cf h27b\"><div class=\"t m0 x82 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x388 y1df1 wb3 h27b\"><div class=\"t m0 x97 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">&lt; 1 an </div></td><td class=\"c x389 y1df1 wf3 h27b\"><div class=\"t m0 x154 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">1 \u00e0 5 ans </div></td><td class=\"c x38a y1df1 w1f3 h27b\"><div class=\"t m0 xed h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">&gt; 5 ans </div></td></tr><tr><td class=\"c x386 y1df2 w1f4 h263\"><div class=\"t m0 x75 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">Emprunts aupr\u00e8s des \u00e9tablis<span class=\"_ _0\"></span>sements de cr\u00e9dit </div></td><td class=\"c x38b y1df2 w1cf h263\"><div class=\"t m0 x10b h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x388 y1df2 wb3 h263\"><div class=\"t m0 x9c h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x389 y1df2 wf3 h263\"><div class=\"t m0 x9c h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1df2 w1f3 h263\"><div class=\"t m0 xbf h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1df3 w1f4 h27b\"><div class=\"t m0 x75 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes locatives </div></td><td class=\"c x38b y1df3 w1cf h27b\"><div class=\"t m0 x23 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">16 971 </div></td><td class=\"c x388 y1df3 wb3 h27b\"><div class=\"t m0 xb9 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">3 836 </div></td><td class=\"c x389 y1df3 wf3 h27b\"><div class=\"t m0 x71 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">10 836 </div></td><td class=\"c x38a y1df3 w1f3 h27b\"><div class=\"t m0 x133 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">2 299 </div></td></tr><tr><td class=\"c x386 y1df4 w1f4 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Concours bancaires cou<span class=\"_ _0\"></span>rants </div></td><td class=\"c x38b y1df4 w1cf h27b\"><div class=\"t m0 x94 h228 y1239 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td class=\"c x388 y1df4 wb3 h27b\"><div class=\"t m0 xbe h228 y1239 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td class=\"c x389 y1df4 wf3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1df4 w1f3 h27b\"><div class=\"t m0 xbf h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1df5 w1f4 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Int\u00e9r\u00eats courus non <span class=\"_ _0\"></span>\u00e9chus </div></td><td class=\"c x38b y1df5 w1cf h27b\"><div class=\"t m0 x10b h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x388 y1df5 wb3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x389 y1df5 wf3 h27b\"><div class=\"t m0 x9c h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x38a y1df5 w1f3 h27b\"><div class=\"t m0 xbf h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x386 y1df6 w1f4 h27c\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">Total emprunts et dett<span class=\"_ _0\"></span>es financi\u00e8res </div></td><td class=\"c x38b y1df6 w1cf h27c\"><div class=\"t m0 x23 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">17 058 </div></td><td class=\"c x388 y1df6 wb3 h27c\"><div class=\"t m0 xb9 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">3 923 </div></td><td class=\"c x389 y1df6 wf3 h27c\"><div class=\"t m0 x71 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">10 836 </div></td><td class=\"c x38a y1df6 w1f3 h27c\"><div class=\"t m0 x133 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">2 299 </div></td></tr></table>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25, le gr<span class=\"_ _1\"></span>oupe ne poss<span class=\"_ _1\"></span>\u00e8de aucun emprunt<span class=\"_ _1\"></span> aupr\u00e8s des \u00e9tab<span class=\"_ _1\"></span>lissement<span class=\"_ _1\"></span>s de cr<span class=\"_ _1\"></span>\u00e9dit.<span class=\"ff1\"> </span>24.2 V<span class=\"_ _0\"></span>ariation des empru<span class=\"_ _1\"></span>nts<span class=\"ff3\"> </span>Sur les <span class=\"_ _0\"></span>exercices 2025 et <span class=\"_ _0\"></span>2024,<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>es variations relatives au <span class=\"_ _0\"></span>poste <span class=\"ff7\">Emprunts<span class=\"_ _1\"></span> aupr\u00e8s de<span class=\"_ _0\"></span>s \u00e9tablissements de cr\u00e9dit<span class=\"ff4\"> </span></span>s\u2019explique<span class=\"ls4\">nt</span> de <span class=\"_ _1\"></span>la mani\u00e8re suivante<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w3f0 h392\" id=\"_e536cdd2-fd4c-43c7-88c4-0b4bc0bb6102\"><tr><td class=\"c x252 y1de5 w1f5 h1bd\"><div class=\"t m0 x75 h227 y1079 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x384 y1de5 w1f6 h1bd\"><div class=\"t m0 xed h227 y1079 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x261 y1de5 w1a3 h1bd\"><div class=\"t m0 x6f h227 y1079 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1de6 w1f5 h1bd\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Emprunts aupr\u00e8s des <span class=\"_ _0\"></span>\u00e9tablissements de cr\u00e9dit au 1<span class=\"_ _245\"> </span></div><div class=\"t m0 x152 h23b ye7 ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 xe3 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier </div></td><td class=\"c x384 y1de6 w1f6 h1bd\"><div class=\"t m0 xf1 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de6 w1a3 h1bd\"><div class=\"t m0 x5b h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1de7 w1f5 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Remboursement des em<span class=\"_ _0\"></span>prunts </div></td><td class=\"c x384 y1de7 w1f6 h1bd\"><div class=\"t m0 xf1 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de7 w1a3 h1bd\"><div class=\"t m0 x5b h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1de8 w1f5 h26d\"><div class=\"t m0 x75 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">Charge d'int\u00e9r\u00eat </div></td><td class=\"c x384 y1de8 w1f6 h26d\"><div class=\"t m0 xf1 h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de8 w1a3 h26d\"><div class=\"t m0 x5b h228 y1084 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1de9 w1f5 h1bd\"><div class=\"t m0 x75 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">Int\u00e9r\u00eats financiers net <span class=\"_ _0\"></span>vers\u00e9s<span class=\"_ _1\"></span> </div></td><td class=\"c x384 y1de9 w1f6 h1bd\"><div class=\"t m0 xf1 h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1de9 w1a3 h1bd\"><div class=\"t m0 x5b h228 y1079 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1dea w1f5 h27d\"><div class=\"t m0 x75 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">Emprunts aupr\u00e8s des <span class=\"_ _0\"></span>\u00e9tablissements de cr\u00e9dit au 31 d\u00e9cem<span class=\"_ _0\"></span>bre<span class=\"_ _1\"></span> </div></td><td class=\"c x384 y1dea w1f6 h27d\"><div class=\"t m0 xf1 h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x261 y1dea w1a3 h27d\"><div class=\"t m0 x5b h227 y1084 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr></table>Les variations relatives<span class=\"_ _1\"></span> aux dettes locatives<span class=\"_ _1\"></span> sont pr\u00e9se<span class=\"_ _1\"></span>nt\u00e9es en note 18.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Principes comptables<span class=\"_ _245\"> </span>Les em<span class=\"_ _0\"></span>pru<span class=\"_ _1\"></span>nts sont <span class=\"_ _0\"></span>initialement enregistr\u00e9s au<span class=\"_ _0\"></span> co\u00fbt, qui <span class=\"_ _0\"></span>correspond \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur du <span class=\"_ _0\"></span>montant re\u00e7u, <span class=\"_ _0\"></span>net de<span class=\"_ _0\"></span>s<span class=\"_ _245\"> </span>co\u00fbts <span class=\"_ _b\"></span>d\u2019\u00e9miss<span class=\"_ _1\"></span>ion. <span class=\"_ _b\"></span>Post\u00e9r<span class=\"_ _1\"></span>ieurement <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omptabilisati<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>initial<span class=\"_ _1\"></span>e, <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>emprunts <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>\u00e9v<span class=\"_ _1\"></span>alu\u00e9s <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>\u00fbt <span class=\"_ _b\"></span>amort<span class=\"_ _1\"></span>i,<span class=\"_ _245\"> </span>en <span class=\"_ _3\"> </span>utilisant <span class=\"_ _3\"> </span>la <span class=\"_ _11\"> </span>m\u00e9thode <span class=\"_ _3\"> </span>du <span class=\"_ _3\"> </span>taux <span class=\"_ _11\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _3\"> </span>effectif, <span class=\"_ _3\"> </span>qui <span class=\"_ _3\"> </span>prend <span class=\"_ _11\"> </span>en <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>te <span class=\"_ _3\"> </span>les <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>o\u00fbts <span class=\"_ _11\"> </span>marginaux <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>irectement<span class=\"_ _245\"> </span>attribuables \u00e0 l\u2019\u00e9m<span class=\"_ _1\"></span>ission et toute d\u00e9cot<span class=\"_ _1\"></span>e ou prime de re<span class=\"_ _1\"></span>mboursement.  La <span class=\"_ _b\"></span>partie <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inanci\u00e8re <span class=\"_ _b\"></span>due<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>mo<span class=\"_ _1\"></span>is <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>compter<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>cl\u00f4ture <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>lass\u00e9e <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>les<span class=\"_ _245\"> </span>passifs courants.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "<div class=\"c w20 h27a gs1c8\"><div class=\"t m0 xe hb y130c ff4 fs0 fc0 sc0 ls0 ws0\">Les em<span class=\"_ _0\"></span>pru<span class=\"_ _1\"></span>nts sont <span class=\"_ _0\"></span>initialement enregistr\u00e9s au<span class=\"_ _0\"></span> co\u00fbt, qui <span class=\"_ _0\"></span>correspond \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur du <span class=\"_ _0\"></span>montant re\u00e7u, <span class=\"_ _0\"></span>net de<span class=\"_ _0\"></span>s<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 xe hb y16bd ff4 fs0 fc0 sc0 ls0 ws0\">co\u00fbts <span class=\"_ _b\"></span>d\u2019\u00e9miss<span class=\"_ _1\"></span>ion. <span class=\"_ _b\"></span>Post\u00e9r<span class=\"_ _1\"></span>ieurement <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omptabilisati<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>initial<span class=\"_ _1\"></span>e, <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>emprunts <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>\u00e9v<span class=\"_ _1\"></span>alu\u00e9s <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>\u00fbt <span class=\"_ _b\"></span>amort<span class=\"_ _1\"></span>i,<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe hb y15a6 ff4 fs0 fc0 sc0 ls0 ws0\">en <span class=\"_ _3\"> </span>utilisant <span class=\"_ _3\"> </span>la <span class=\"_ _11\"> </span>m\u00e9thode <span class=\"_ _3\"> </span>du <span class=\"_ _3\"> </span>taux <span class=\"_ _11\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _3\"> </span>effectif, <span class=\"_ _3\"> </span>qui <span class=\"_ _3\"> </span>prend <span class=\"_ _11\"> </span>en <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>te <span class=\"_ _3\"> </span>les <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>o\u00fbts <span class=\"_ _11\"> </span>marginaux <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>irectement<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 y885 ff4 fs0 fc0 sc0 ls0 ws0\">attribuables \u00e0 l\u2019\u00e9m<span class=\"_ _1\"></span>ission et toute d\u00e9cot<span class=\"_ _1\"></span>e ou prime de re<span class=\"_ _1\"></span>mboursement.  <span class=\"_ _b\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xe hb yd9 ff4 fs0 fc0 sc0 ls0 ws0\">La <span class=\"_ _b\"></span>partie <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inanci\u00e8re <span class=\"_ _b\"></span>due<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>mo<span class=\"_ _1\"></span>is <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>compter<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>cl\u00f4ture <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>lass\u00e9e <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>les<span class=\"_ _245\"> </span> </div><div class=\"t m0 xe h2 yd6 ff4 fs0 fc0 sc0 ls0 ws0\">passifs courants.<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-1408": {
   "value": "Les em<span class=\"_ _0\"></span>pru<span class=\"_ _1\"></span>nts sont <span class=\"_ _0\"></span>initialement enregistr\u00e9s au<span class=\"_ _0\"></span> co\u00fbt, qui <span class=\"_ _0\"></span>correspond \u00e0 <span class=\"_ _0\"></span>la juste <span class=\"_ _0\"></span>valeur du <span class=\"_ _0\"></span>montant re\u00e7u, <span class=\"_ _0\"></span>net de<span class=\"_ _0\"></span>s<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> co\u00fbts <span class=\"_ _b\"></span>d\u2019\u00e9miss<span class=\"_ _1\"></span>ion. <span class=\"_ _b\"></span>Post\u00e9r<span class=\"_ _1\"></span>ieurement <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omptabilisati<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>initial<span class=\"_ _1\"></span>e, <span class=\"_ _b\"></span>les <span class=\"_ _16\"></span>emprunts <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>\u00e9v<span class=\"_ _1\"></span>alu\u00e9s <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>\u00fbt <span class=\"_ _b\"></span>amort<span class=\"_ _1\"></span>i,<span class=\"_ _245\"> </span>en <span class=\"_ _3\"> </span>utilisant <span class=\"_ _3\"> </span>la <span class=\"_ _11\"> </span>m\u00e9thode <span class=\"_ _3\"> </span>du <span class=\"_ _3\"> </span>taux <span class=\"_ _11\"> </span>d\u2019int\u00e9r\u00eat <span class=\"_ _3\"> </span>effectif, <span class=\"_ _3\"> </span>qui <span class=\"_ _3\"> </span>prend <span class=\"_ _11\"> </span>en <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>te <span class=\"_ _3\"> </span>les <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>o\u00fbts <span class=\"_ _11\"> </span>marginaux <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>irectement<span class=\"_ _245\"> </span>attribuables \u00e0 l\u2019\u00e9m<span class=\"_ _1\"></span>ission et toute d\u00e9cot<span class=\"_ _1\"></span>e ou prime de re<span class=\"_ _1\"></span>mboursement.  <span class=\"_ _b\"></span><span class=\"ff1\"> </span>La <span class=\"_ _b\"></span>partie <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inanci\u00e8re <span class=\"_ _b\"></span>due<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>mo<span class=\"_ _1\"></span>is <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>compter<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>date <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>cl\u00f4ture <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>lass\u00e9e <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>les<span class=\"_ _245\"> </span>passifs courants.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "Note 25.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Instruments finan<span class=\"_ _1\"></span>ciers<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Les niveaux de hi\u00e9rarc<span class=\"_ _1\"></span>hie des justes va<span class=\"_ _1\"></span>leurs suivants sont d\u00e9finis c<span class=\"_ _1\"></span>onform\u00e9ment \u00e0<span class=\"_ _1\"></span> la norme IFRS 7 :<span class=\"_ _245\"> </span><span class=\"_ _16\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau 1 : juste valeur fo<span class=\"_ _1\"></span>nd\u00e9e sur <span class=\"_ _1\"></span>des prix cot\u00e9s s<span class=\"_ _1\"></span>ur un march\u00e9 actif<span class=\"_ _1\"></span> ;<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau <span class=\"_ _16\"></span>2 <span class=\"_ _16\"></span>: <span class=\"_ _16\"></span>juste <span class=\"_ _16\"></span>valeur <span class=\"_ _16\"></span>\u00e9valu\u00e9e <span class=\"_ _16\"></span>gr\u00e2ce <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>donn\u00e9es <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _16\"></span>observables <span class=\"_ _16\"></span>(autres <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>prix<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>cot\u00e9s inclus dans le nive<span class=\"_ _1\"></span>au 1) ;<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau 3 : <span class=\"_ _0\"></span>juste valeur d\u00e9ter<span class=\"_ _1\"></span>min\u00e9e selon des techniques de valorisation s\u2019appuyan<span class=\"_ _1\"></span>t sur des donn\u00e9es<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>de march\u00e9 non observ<span class=\"_ _1\"></span>ables.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25<span class=\"ff1\"> </span><table class=\"s w3f2 h394\" id=\"_a7bd16f4-a08a-400c-8d08-ff4ef6bad088\"><tr><td></td><td></td><td></td><td></td><td class=\"c x38c y1df7 w1f9 h162\"><div class=\"t m0 x154 h228 y16cf ff1 fs2a fc1 sc0 ls0 ws0\">Classement selon IFR<span class=\"_ _0\"></span>S 9 </div></td><td></td><td></td></tr><tr><td class=\"c x38d y1df8 w3f3 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Au 31 d\u00e9cembre 2025<span class=\"_ _245\"> </span></div></td><td class=\"c x38e y1df9 w3f4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Niveau dans<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x38f y1df9 w3f5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td><td class=\"c x390 y1df9 w3f6 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x38d y1dfa w3f7 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"_ _245\"> </span></div></td><td class=\"c x38e y1dfb w3f8 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">la hi\u00e9rarchie<span class=\"_ _245\"> </span></div></td><td class=\"c x391 y1dfb w3f9 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbt<span class=\"_ _245\"> </span></div></td><td class=\"c x392 y1dfb w3fa h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur par<span class=\"_ _245\"> </span></div></td><td class=\"c x393 y1dfb w3fb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">par autres<span class=\"_ _245\"> </span></div></td><td class=\"c x394 y1dfb w3fc h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Valeur<span class=\"_ _245\"> </span></div></td><td class=\"c x395 y1dfb w3f5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x396 y1dfc w3fd h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">de la juste<span class=\"_ _245\"> </span></div></td><td class=\"c x397 y1dfc w3fe h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">amorti<span class=\"_ _245\"> </span></div></td><td class=\"c x398 y1dfc w3ff h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat<span class=\"_ _245\"> </span></div></td><td class=\"c x390 y1dfc w400 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">\u00e9l\u00e9ments du<span class=\"_ _245\"> </span></div></td><td class=\"c x399 y1dfc w394 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">comptable<span class=\"_ _245\"> </span></div></td><td class=\"c x39a y1dfc w401 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x39b y1dfd w401 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td><td class=\"c x39d y1dfd w402 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">net<span class=\"_ _245\"> </span></div><div class=\"t m0 x39c h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat global<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x386 y1dfe w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Titres non consolid\u00e9<span class=\"_ _0\"></span>s </div></td><td class=\"c x39e y1dfe w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 3 </div></td><td></td><td class=\"c x39f y1dfe w19b h162\"><div class=\"t m0 x97 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td></td><td class=\"c x3a0 y1dfe w1fa h162\"><div class=\"t m0 x178 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x3a1 y1dfe w1fb h162\"><div class=\"t m0 x133 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td></tr><tr><td class=\"c x386 y1dff w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Pr\u00eats, d\u00e9p\u00f4ts et cautio<span class=\"_ _0\"></span>nnement </div></td><td class=\"c x39e y1dff w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1dff w3 h162\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 017 </div></td><td></td><td></td><td class=\"c x3a0 y1dff w1fa h162\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 017 </div></td><td class=\"c x3a1 y1dff w1fb h162\"><div class=\"t m0 x7f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 017 </div></td></tr><tr><td class=\"c x386 y1e00 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs non courant<span class=\"_ _0\"></span>s </div></td><td class=\"c x39e y1e00 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e00 w3 h162\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td></td><td></td><td class=\"c x3a0 y1e00 w1fa h162\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x3a1 y1e00 w1fb h162\"><div class=\"t m0 x7f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td></tr><tr><td class=\"c x386 y1e01 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances clients et <span class=\"_ _0\"></span>actifs sur contrats </div></td><td class=\"c x39e y1e01 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e01 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">57 040 </div></td><td></td><td></td><td class=\"c x3a0 y1e01 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">57 040 </div></td><td class=\"c x3a1 y1e01 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">57 040 </div></td></tr><tr><td class=\"c x386 y1e02 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances et actifs<span class=\"_ _0\"></span> courants </div></td><td class=\"c x39e y1e02 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e02 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 563 </div></td><td></td><td></td><td class=\"c x3a0 y1e02 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 563 </div></td><td class=\"c x3a1 y1e02 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 563 </div></td></tr><tr><td class=\"c x386 y1e03 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Tr\u00e9sorerie et \u00e9quival<span class=\"_ _0\"></span>ents de tr\u00e9sorerie </div></td><td class=\"c x39e y1e03 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x39f y1e03 w19b h162\"><div class=\"t m0 x16 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">195 743 </div></td><td></td><td class=\"c x3a0 y1e03 w1fa h162\"><div class=\"t m0 x4f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">195 743 </div></td><td class=\"c x3a1 y1e03 w1fb h162\"><div class=\"t m0 x1d h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">195 743 </div></td></tr><tr><td class=\"c x386 y1e04 w1f7 h162\"><div class=\"t m0 x75 h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">Total actifs financier<span class=\"_ _0\"></span>s </div></td><td></td><td class=\"c x38c y1e04 w3 h162\"><div class=\"t m0 x9e h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">76 985 </div></td><td class=\"c x39f y1e04 w19b h162\"><div class=\"t m0 x16 h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">195 747 </div></td><td class=\"c x3a2 y1e04 w1fc h162\"><div class=\"t m0 x98 h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3a0 y1e04 w1fa h162\"><div class=\"t m0 x4f h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">272 732 </div></td><td class=\"c x3a1 y1e04 w1fb h162\"><div class=\"t m0 x1d h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">272 732 </div></td></tr><tr><td class=\"c x386 y1e05 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Concours bancaires cou<span class=\"_ _0\"></span>rants </div></td><td class=\"c x39e y1e05 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x39f y1e05 w19b h162\"><div class=\"t m0 x80 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td><td></td><td class=\"c x3a0 y1e05 w1fa h162\"><div class=\"t m0 x74 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td><td class=\"c x3a1 y1e05 w1fb h162\"><div class=\"t m0 x70 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td></tr><tr><td class=\"c x386 y1e06 w1f7 h16b\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fournisseurs <span class=\"_ _0\"></span>et co<span class=\"_ _1\"></span>mptes rattach<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _1\"></span> </div></td><td class=\"c x39e y1e06 w1f8 h16b\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e06 w3 h16b\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 982 </div></td><td></td><td></td><td class=\"c x3a0 y1e06 w1fa h16b\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 982 </div></td><td class=\"c x3a1 y1e06 w1fb h16b\"><div class=\"t m0 x7f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 982 </div></td></tr><tr><td class=\"c x386 y1e07 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes locatives </div></td><td class=\"c x39e y1e07 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e07 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 553 </div></td><td></td><td></td><td class=\"c x3a0 y1e07 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 553 </div></td><td class=\"c x3a1 y1e07 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 553 </div></td></tr><tr><td class=\"c x386 y1e08 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres dettes et pas<span class=\"_ _0\"></span>sifs courants </div></td><td class=\"c x39e y1e08 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e08 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">40 955 </div></td><td></td><td></td><td class=\"c x3a0 y1e08 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">40 955 </div></td><td class=\"c x3a1 y1e08 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">40 955 </div></td></tr><tr><td class=\"c x386 y1e09 w1f7 h162\"><div class=\"t m0 x75 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">Total passifs financiers<span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x38c y1e09 w3 h162\"><div class=\"t m0 x9e h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">63 489 </div></td><td class=\"c x39f y1e09 w19b h162\"><div class=\"t m0 x80 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">119 </div></td><td class=\"c x3a2 y1e09 w1fc h162\"><div class=\"t m0 x98 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3a0 y1e09 w1fa h162\"><div class=\"t m0 x83 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">63 608 </div></td><td class=\"c x3a1 y1e09 w1fb h162\"><div class=\"t m0 x1e h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">63 608 </div></td></tr></table>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>24<span class=\"ff1\"> </span><table class=\"s w403 h395\" id=\"_6ee3b512-4f9a-40c2-8607-b848986c00ad\"><tr><td></td><td></td><td></td><td></td><td class=\"c x3a3 y1e0a w1ff h162\"><div class=\"t m0 x154 h228 ye77 ff1 fs2a fc1 sc0 ls0 ws0\">Classement selon IFR<span class=\"_ _0\"></span>S 9 </div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1e0b w3f3 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Au 31 d\u00e9cembre 2024<span class=\"_ _245\"> </span></div></td><td class=\"c x3a4 y1e0c w3f4 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Niveau dans<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x3a5 y1e0c w3f5 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td><td class=\"c x3a6 y1e0c w3f6 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1e0d w3f7 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"_ _245\"> </span></div></td><td class=\"c x3a4 y1e0e w3f8 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">la hi\u00e9rarchie<span class=\"_ _245\"> </span></div></td><td class=\"c x3a7 y1e0e w3f9 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbt<span class=\"_ _245\"> </span></div></td><td class=\"c x3a8 y1e0e w3fa h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur par<span class=\"_ _245\"> </span></div></td><td class=\"c x3a9 y1e0e w3fb h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">par autres<span class=\"_ _245\"> </span></div></td><td class=\"c x3aa y1e0e w3fc h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Valeur<span class=\"_ _245\"> </span></div></td><td class=\"c x3ab y1e0e w3f5 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x3ac y1e0f w3fd h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">de la juste<span class=\"_ _245\"> </span></div></td><td class=\"c x3ad y1e0f w3fe h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">amorti<span class=\"_ _245\"> </span></div></td><td class=\"c x3ae y1e0f w3ff h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat<span class=\"_ _245\"> </span></div></td><td class=\"c x3a6 y1e0f w400 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">\u00e9l\u00e9ments du<span class=\"_ _245\"> </span></div></td><td class=\"c x3af y1e0f w394 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">comptable<span class=\"_ _245\"> </span></div></td><td class=\"c x3b0 y1e0f w401 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x3b1 y1e10 w401 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td><td class=\"c x3b3 y1e10 w404 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">net<span class=\"_ _245\"> </span></div><div class=\"t m0 x3b2 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat global<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1e11 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Titres non consolid\u00e9<span class=\"_ _0\"></span>s </div></td><td class=\"c x3b4 y1e11 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 3 </div></td><td></td><td class=\"c x25f y1e11 w202 h162\"><div class=\"t m0 x97 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td></td><td class=\"c x3b5 y1e11 w200 h162\"><div class=\"t m0 x178 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x3b6 y1e11 w201 h162\"><div class=\"t m0 x133 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td></tr><tr><td class=\"c x252 y1e12 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Pr\u00eats, d\u00e9p\u00f4ts et cautio<span class=\"_ _0\"></span>nnement </div></td><td class=\"c x3b4 y1e12 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e12 wcb h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">995 </div></td><td></td><td></td><td class=\"c x3b5 y1e12 w200 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">995 </div></td><td class=\"c x3b6 y1e12 w201 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">995 </div></td></tr><tr><td class=\"c x252 y1e13 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs non courant<span class=\"_ _0\"></span>s </div></td><td class=\"c x3b4 y1e13 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e13 wcb h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td><td></td><td></td><td class=\"c x3b5 y1e13 w200 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td><td class=\"c x3b6 y1e13 w201 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1e14 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances clients et <span class=\"_ _0\"></span>actifs sur contrats </div></td><td class=\"c x3b4 y1e14 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e14 wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">52 246 </div></td><td></td><td></td><td class=\"c x3b5 y1e14 w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">52 246 </div></td><td class=\"c x3b6 y1e14 w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">52 246 </div></td></tr><tr><td class=\"c x252 y1e15 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances et actifs<span class=\"_ _0\"></span> courants </div></td><td class=\"c x3b4 y1e15 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e15 wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">15 772 </div></td><td></td><td></td><td class=\"c x3b5 y1e15 w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">15 772 </div></td><td class=\"c x3b6 y1e15 w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">15 772 </div></td></tr><tr><td class=\"c x252 y1e16 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Tr\u00e9sorerie et \u00e9quival<span class=\"_ _0\"></span>ents de tr\u00e9sorerie </div></td><td class=\"c x3b4 y1e16 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x25f y1e16 w202 h162\"><div class=\"t m0 x16 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">176 178 </div></td><td></td><td class=\"c x3b5 y1e16 w200 h162\"><div class=\"t m0 xc4 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">176 178 </div></td><td class=\"c x3b6 y1e16 w201 h162\"><div class=\"t m0 xc4 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">176 178 </div></td></tr><tr><td class=\"c x252 y1e17 w1fd h16b\"><div class=\"t m0 x75 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">Total actifs financier<span class=\"_ _0\"></span>s </div></td><td></td><td class=\"c x3a3 y1e17 wcb h16b\"><div class=\"t m0 xb6 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">69 966 </div></td><td class=\"c x25f y1e17 w202 h16b\"><div class=\"t m0 x16 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">176 182 </div></td><td class=\"c x3b7 y1e17 w203 h16b\"><div class=\"t m0 x98 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3b5 y1e17 w200 h16b\"><div class=\"t m0 xc4 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">246 147 </div></td><td class=\"c x3b6 y1e17 w201 h16b\"><div class=\"t m0 xc4 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">246 147 </div></td></tr><tr><td class=\"c x252 y1e18 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Concours bancaires cou<span class=\"_ _0\"></span>rants </div></td><td class=\"c x3b4 y1e18 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x25f y1e18 w202 h162\"><div class=\"t m0 x70 h228 y12b3 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3b5 y1e18 w200 h162\"><div class=\"t m0 xd2 h228 y12b3 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td class=\"c x3b6 y1e18 w201 h162\"><div class=\"t m0 x97 h228 y12b3 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e19 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fournisseurs <span class=\"_ _0\"></span>et co<span class=\"_ _1\"></span>mptes rattach<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _1\"></span> </div></td><td class=\"c x3b4 y1e19 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e19 wcb h162\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">3 772 </div></td><td></td><td></td><td class=\"c x3b5 y1e19 w200 h162\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">3 772 </div></td><td class=\"c x3b6 y1e19 w201 h162\"><div class=\"t m0 x62 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">3 772 </div></td></tr><tr><td class=\"c x252 y1e1a w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes locatives </div></td><td class=\"c x3b4 y1e1a w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e1a wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">16 971 </div></td><td></td><td></td><td class=\"c x3b5 y1e1a w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">16 971 </div></td><td class=\"c x3b6 y1e1a w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">16 971 </div></td></tr><tr><td class=\"c x252 y1e1b w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres dettes et pas<span class=\"_ _0\"></span>sifs courants </div></td><td class=\"c x3b4 y1e1b w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e1b wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">39 881 </div></td><td></td><td></td><td class=\"c x3b5 y1e1b w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">39 881 </div></td><td class=\"c x3b6 y1e1b w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">39 881 </div></td></tr><tr><td class=\"c x252 y1e1c w1fd h162\"><div class=\"t m0 x75 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">Total passifs financiers<span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x3a3 y1e1c wcb h162\"><div class=\"t m0 xb6 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">60 624 </div></td><td class=\"c x25f y1e1c w202 h162\"><div class=\"t m0 x70 h227 y12b3 ff3 fs2a fc1 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td class=\"c x3b7 y1e1c w203 h162\"><div class=\"t m0 x98 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3b5 y1e1c w200 h162\"><div class=\"t m0 x83 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">60 711 </div></td><td class=\"c x3b6 y1e1c w201 h162\"><div class=\"t m0 x1e h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">60 711 </div></td></tr></table>La <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>valeur <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>pr\u00eats <span class=\"_ _16\"></span>et <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _b\"></span>coura<span class=\"_ _1\"></span>nts, <span class=\"_ _b\"></span>dettes <span class=\"_ _b\"></span>fourniss<span class=\"_ _1\"></span>eurs <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>autres <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>ssifs <span class=\"_ _b\"></span>coura<span class=\"_ _1\"></span>nts <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>identique <span class=\"_ _b\"></span>\u00e0<span class=\"_ _1\"></span> leur valeur comptab<span class=\"_ _1\"></span>le, compte t<span class=\"_ _1\"></span>enu de leur nature<span class=\"_ _1\"></span> \u00e0 court term<span class=\"_ _1\"></span>e. Pour les pr\u00eats<span class=\"_ _1\"></span> et <span class=\"_ _b\"></span>cautionneme<span class=\"_ _1\"></span>nts inclus dans<span class=\"_ _1\"></span> les autres actifs financiers non <span class=\"_ _0\"></span>courants<span class=\"_ _1\"></span>, de m\u00eame que pour les emprunts bancaires et autres dettes, leur juste valeur est jug\u00e9e proche<span class=\"_ _1\"></span> de leur valeur compt<span class=\"_ _1\"></span>able, l\u2019effet d\u2019actualisation \u00e9ta<span class=\"_ _1\"></span>nt jug\u00e9 non sign<span class=\"_ _1\"></span>ificatif.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "Note 25.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Instruments finan<span class=\"_ _1\"></span>ciers<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Les niveaux de hi\u00e9rarc<span class=\"_ _1\"></span>hie des justes va<span class=\"_ _1\"></span>leurs suivants sont d\u00e9finis c<span class=\"_ _1\"></span>onform\u00e9ment \u00e0<span class=\"_ _1\"></span> la norme IFRS 7 :<span class=\"_ _245\"> </span><span class=\"_ _16\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau 1 : juste valeur fo<span class=\"_ _1\"></span>nd\u00e9e sur <span class=\"_ _1\"></span>des prix cot\u00e9s s<span class=\"_ _1\"></span>ur un march\u00e9 actif<span class=\"_ _1\"></span> ;<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau <span class=\"_ _16\"></span>2 <span class=\"_ _16\"></span>: <span class=\"_ _16\"></span>juste <span class=\"_ _16\"></span>valeur <span class=\"_ _16\"></span>\u00e9valu\u00e9e <span class=\"_ _16\"></span>gr\u00e2ce <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>donn\u00e9es <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _16\"></span>observables <span class=\"_ _16\"></span>(autres <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>prix<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>cot\u00e9s inclus dans le nive<span class=\"_ _1\"></span>au 1) ;<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau 3 : <span class=\"_ _0\"></span>juste valeur d\u00e9ter<span class=\"_ _1\"></span>min\u00e9e selon des techniques de valorisation s\u2019appuyan<span class=\"_ _1\"></span>t sur des donn\u00e9es<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>de march\u00e9 non observ<span class=\"_ _1\"></span>ables.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25<span class=\"ff1\"> </span><table class=\"s w3f2 h394\" id=\"_a7bd16f4-a08a-400c-8d08-ff4ef6bad088\"><tr><td></td><td></td><td></td><td></td><td class=\"c x38c y1df7 w1f9 h162\"><div class=\"t m0 x154 h228 y16cf ff1 fs2a fc1 sc0 ls0 ws0\">Classement selon IFR<span class=\"_ _0\"></span>S 9 </div></td><td></td><td></td></tr><tr><td class=\"c x38d y1df8 w3f3 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Au 31 d\u00e9cembre 2025<span class=\"_ _245\"> </span></div></td><td class=\"c x38e y1df9 w3f4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Niveau dans<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x38f y1df9 w3f5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td><td class=\"c x390 y1df9 w3f6 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x38d y1dfa w3f7 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"_ _245\"> </span></div></td><td class=\"c x38e y1dfb w3f8 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">la hi\u00e9rarchie<span class=\"_ _245\"> </span></div></td><td class=\"c x391 y1dfb w3f9 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbt<span class=\"_ _245\"> </span></div></td><td class=\"c x392 y1dfb w3fa h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur par<span class=\"_ _245\"> </span></div></td><td class=\"c x393 y1dfb w3fb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">par autres<span class=\"_ _245\"> </span></div></td><td class=\"c x394 y1dfb w3fc h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Valeur<span class=\"_ _245\"> </span></div></td><td class=\"c x395 y1dfb w3f5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x396 y1dfc w3fd h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">de la juste<span class=\"_ _245\"> </span></div></td><td class=\"c x397 y1dfc w3fe h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">amorti<span class=\"_ _245\"> </span></div></td><td class=\"c x398 y1dfc w3ff h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat<span class=\"_ _245\"> </span></div></td><td class=\"c x390 y1dfc w400 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">\u00e9l\u00e9ments du<span class=\"_ _245\"> </span></div></td><td class=\"c x399 y1dfc w394 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">comptable<span class=\"_ _245\"> </span></div></td><td class=\"c x39a y1dfc w401 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x39b y1dfd w401 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td><td class=\"c x39d y1dfd w402 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">net<span class=\"_ _245\"> </span></div><div class=\"t m0 x39c h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat global<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x386 y1dfe w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Titres non consolid\u00e9<span class=\"_ _0\"></span>s </div></td><td class=\"c x39e y1dfe w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 3 </div></td><td></td><td class=\"c x39f y1dfe w19b h162\"><div class=\"t m0 x97 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td></td><td class=\"c x3a0 y1dfe w1fa h162\"><div class=\"t m0 x178 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x3a1 y1dfe w1fb h162\"><div class=\"t m0 x133 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td></tr><tr><td class=\"c x386 y1dff w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Pr\u00eats, d\u00e9p\u00f4ts et cautio<span class=\"_ _0\"></span>nnement </div></td><td class=\"c x39e y1dff w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1dff w3 h162\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 017 </div></td><td></td><td></td><td class=\"c x3a0 y1dff w1fa h162\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 017 </div></td><td class=\"c x3a1 y1dff w1fb h162\"><div class=\"t m0 x7f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 017 </div></td></tr><tr><td class=\"c x386 y1e00 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs non courant<span class=\"_ _0\"></span>s </div></td><td class=\"c x39e y1e00 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e00 w3 h162\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td></td><td></td><td class=\"c x3a0 y1e00 w1fa h162\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x3a1 y1e00 w1fb h162\"><div class=\"t m0 x7f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td></tr><tr><td class=\"c x386 y1e01 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances clients et <span class=\"_ _0\"></span>actifs sur contrats </div></td><td class=\"c x39e y1e01 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e01 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">57 040 </div></td><td></td><td></td><td class=\"c x3a0 y1e01 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">57 040 </div></td><td class=\"c x3a1 y1e01 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">57 040 </div></td></tr><tr><td class=\"c x386 y1e02 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances et actifs<span class=\"_ _0\"></span> courants </div></td><td class=\"c x39e y1e02 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e02 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 563 </div></td><td></td><td></td><td class=\"c x3a0 y1e02 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 563 </div></td><td class=\"c x3a1 y1e02 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 563 </div></td></tr><tr><td class=\"c x386 y1e03 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Tr\u00e9sorerie et \u00e9quival<span class=\"_ _0\"></span>ents de tr\u00e9sorerie </div></td><td class=\"c x39e y1e03 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x39f y1e03 w19b h162\"><div class=\"t m0 x16 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">195 743 </div></td><td></td><td class=\"c x3a0 y1e03 w1fa h162\"><div class=\"t m0 x4f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">195 743 </div></td><td class=\"c x3a1 y1e03 w1fb h162\"><div class=\"t m0 x1d h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">195 743 </div></td></tr><tr><td class=\"c x386 y1e04 w1f7 h162\"><div class=\"t m0 x75 h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">Total actifs financier<span class=\"_ _0\"></span>s </div></td><td></td><td class=\"c x38c y1e04 w3 h162\"><div class=\"t m0 x9e h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">76 985 </div></td><td class=\"c x39f y1e04 w19b h162\"><div class=\"t m0 x16 h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">195 747 </div></td><td class=\"c x3a2 y1e04 w1fc h162\"><div class=\"t m0 x98 h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3a0 y1e04 w1fa h162\"><div class=\"t m0 x4f h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">272 732 </div></td><td class=\"c x3a1 y1e04 w1fb h162\"><div class=\"t m0 x1d h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">272 732 </div></td></tr><tr><td class=\"c x386 y1e05 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Concours bancaires cou<span class=\"_ _0\"></span>rants </div></td><td class=\"c x39e y1e05 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x39f y1e05 w19b h162\"><div class=\"t m0 x80 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td><td></td><td class=\"c x3a0 y1e05 w1fa h162\"><div class=\"t m0 x74 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td><td class=\"c x3a1 y1e05 w1fb h162\"><div class=\"t m0 x70 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td></tr><tr><td class=\"c x386 y1e06 w1f7 h16b\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fournisseurs <span class=\"_ _0\"></span>et co<span class=\"_ _1\"></span>mptes rattach<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _1\"></span> </div></td><td class=\"c x39e y1e06 w1f8 h16b\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e06 w3 h16b\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 982 </div></td><td></td><td></td><td class=\"c x3a0 y1e06 w1fa h16b\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 982 </div></td><td class=\"c x3a1 y1e06 w1fb h16b\"><div class=\"t m0 x7f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 982 </div></td></tr><tr><td class=\"c x386 y1e07 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes locatives </div></td><td class=\"c x39e y1e07 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e07 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 553 </div></td><td></td><td></td><td class=\"c x3a0 y1e07 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 553 </div></td><td class=\"c x3a1 y1e07 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 553 </div></td></tr><tr><td class=\"c x386 y1e08 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres dettes et pas<span class=\"_ _0\"></span>sifs courants </div></td><td class=\"c x39e y1e08 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e08 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">40 955 </div></td><td></td><td></td><td class=\"c x3a0 y1e08 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">40 955 </div></td><td class=\"c x3a1 y1e08 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">40 955 </div></td></tr><tr><td class=\"c x386 y1e09 w1f7 h162\"><div class=\"t m0 x75 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">Total passifs financiers<span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x38c y1e09 w3 h162\"><div class=\"t m0 x9e h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">63 489 </div></td><td class=\"c x39f y1e09 w19b h162\"><div class=\"t m0 x80 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">119 </div></td><td class=\"c x3a2 y1e09 w1fc h162\"><div class=\"t m0 x98 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3a0 y1e09 w1fa h162\"><div class=\"t m0 x83 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">63 608 </div></td><td class=\"c x3a1 y1e09 w1fb h162\"><div class=\"t m0 x1e h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">63 608 </div></td></tr></table>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>24<span class=\"ff1\"> </span><table class=\"s w403 h395\" id=\"_6ee3b512-4f9a-40c2-8607-b848986c00ad\"><tr><td></td><td></td><td></td><td></td><td class=\"c x3a3 y1e0a w1ff h162\"><div class=\"t m0 x154 h228 ye77 ff1 fs2a fc1 sc0 ls0 ws0\">Classement selon IFR<span class=\"_ _0\"></span>S 9 </div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1e0b w3f3 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Au 31 d\u00e9cembre 2024<span class=\"_ _245\"> </span></div></td><td class=\"c x3a4 y1e0c w3f4 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Niveau dans<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x3a5 y1e0c w3f5 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td><td class=\"c x3a6 y1e0c w3f6 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1e0d w3f7 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"_ _245\"> </span></div></td><td class=\"c x3a4 y1e0e w3f8 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">la hi\u00e9rarchie<span class=\"_ _245\"> </span></div></td><td class=\"c x3a7 y1e0e w3f9 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbt<span class=\"_ _245\"> </span></div></td><td class=\"c x3a8 y1e0e w3fa h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur par<span class=\"_ _245\"> </span></div></td><td class=\"c x3a9 y1e0e w3fb h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">par autres<span class=\"_ _245\"> </span></div></td><td class=\"c x3aa y1e0e w3fc h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Valeur<span class=\"_ _245\"> </span></div></td><td class=\"c x3ab y1e0e w3f5 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x3ac y1e0f w3fd h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">de la juste<span class=\"_ _245\"> </span></div></td><td class=\"c x3ad y1e0f w3fe h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">amorti<span class=\"_ _245\"> </span></div></td><td class=\"c x3ae y1e0f w3ff h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat<span class=\"_ _245\"> </span></div></td><td class=\"c x3a6 y1e0f w400 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">\u00e9l\u00e9ments du<span class=\"_ _245\"> </span></div></td><td class=\"c x3af y1e0f w394 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">comptable<span class=\"_ _245\"> </span></div></td><td class=\"c x3b0 y1e0f w401 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x3b1 y1e10 w401 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td><td class=\"c x3b3 y1e10 w404 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">net<span class=\"_ _245\"> </span></div><div class=\"t m0 x3b2 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat global<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1e11 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Titres non consolid\u00e9<span class=\"_ _0\"></span>s </div></td><td class=\"c x3b4 y1e11 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 3 </div></td><td></td><td class=\"c x25f y1e11 w202 h162\"><div class=\"t m0 x97 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td></td><td class=\"c x3b5 y1e11 w200 h162\"><div class=\"t m0 x178 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x3b6 y1e11 w201 h162\"><div class=\"t m0 x133 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td></tr><tr><td class=\"c x252 y1e12 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Pr\u00eats, d\u00e9p\u00f4ts et cautio<span class=\"_ _0\"></span>nnement </div></td><td class=\"c x3b4 y1e12 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e12 wcb h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">995 </div></td><td></td><td></td><td class=\"c x3b5 y1e12 w200 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">995 </div></td><td class=\"c x3b6 y1e12 w201 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">995 </div></td></tr><tr><td class=\"c x252 y1e13 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs non courant<span class=\"_ _0\"></span>s </div></td><td class=\"c x3b4 y1e13 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e13 wcb h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td><td></td><td></td><td class=\"c x3b5 y1e13 w200 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td><td class=\"c x3b6 y1e13 w201 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1e14 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances clients et <span class=\"_ _0\"></span>actifs sur contrats </div></td><td class=\"c x3b4 y1e14 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e14 wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">52 246 </div></td><td></td><td></td><td class=\"c x3b5 y1e14 w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">52 246 </div></td><td class=\"c x3b6 y1e14 w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">52 246 </div></td></tr><tr><td class=\"c x252 y1e15 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances et actifs<span class=\"_ _0\"></span> courants </div></td><td class=\"c x3b4 y1e15 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e15 wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">15 772 </div></td><td></td><td></td><td class=\"c x3b5 y1e15 w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">15 772 </div></td><td class=\"c x3b6 y1e15 w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">15 772 </div></td></tr><tr><td class=\"c x252 y1e16 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Tr\u00e9sorerie et \u00e9quival<span class=\"_ _0\"></span>ents de tr\u00e9sorerie </div></td><td class=\"c x3b4 y1e16 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x25f y1e16 w202 h162\"><div class=\"t m0 x16 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">176 178 </div></td><td></td><td class=\"c x3b5 y1e16 w200 h162\"><div class=\"t m0 xc4 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">176 178 </div></td><td class=\"c x3b6 y1e16 w201 h162\"><div class=\"t m0 xc4 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">176 178 </div></td></tr><tr><td class=\"c x252 y1e17 w1fd h16b\"><div class=\"t m0 x75 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">Total actifs financier<span class=\"_ _0\"></span>s </div></td><td></td><td class=\"c x3a3 y1e17 wcb h16b\"><div class=\"t m0 xb6 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">69 966 </div></td><td class=\"c x25f y1e17 w202 h16b\"><div class=\"t m0 x16 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">176 182 </div></td><td class=\"c x3b7 y1e17 w203 h16b\"><div class=\"t m0 x98 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3b5 y1e17 w200 h16b\"><div class=\"t m0 xc4 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">246 147 </div></td><td class=\"c x3b6 y1e17 w201 h16b\"><div class=\"t m0 xc4 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">246 147 </div></td></tr><tr><td class=\"c x252 y1e18 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Concours bancaires cou<span class=\"_ _0\"></span>rants </div></td><td class=\"c x3b4 y1e18 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x25f y1e18 w202 h162\"><div class=\"t m0 x70 h228 y12b3 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3b5 y1e18 w200 h162\"><div class=\"t m0 xd2 h228 y12b3 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td class=\"c x3b6 y1e18 w201 h162\"><div class=\"t m0 x97 h228 y12b3 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e19 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fournisseurs <span class=\"_ _0\"></span>et co<span class=\"_ _1\"></span>mptes rattach<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _1\"></span> </div></td><td class=\"c x3b4 y1e19 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e19 wcb h162\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">3 772 </div></td><td></td><td></td><td class=\"c x3b5 y1e19 w200 h162\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">3 772 </div></td><td class=\"c x3b6 y1e19 w201 h162\"><div class=\"t m0 x62 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">3 772 </div></td></tr><tr><td class=\"c x252 y1e1a w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes locatives </div></td><td class=\"c x3b4 y1e1a w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e1a wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">16 971 </div></td><td></td><td></td><td class=\"c x3b5 y1e1a w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">16 971 </div></td><td class=\"c x3b6 y1e1a w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">16 971 </div></td></tr><tr><td class=\"c x252 y1e1b w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres dettes et pas<span class=\"_ _0\"></span>sifs courants </div></td><td class=\"c x3b4 y1e1b w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e1b wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">39 881 </div></td><td></td><td></td><td class=\"c x3b5 y1e1b w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">39 881 </div></td><td class=\"c x3b6 y1e1b w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">39 881 </div></td></tr><tr><td class=\"c x252 y1e1c w1fd h162\"><div class=\"t m0 x75 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">Total passifs financiers<span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x3a3 y1e1c wcb h162\"><div class=\"t m0 xb6 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">60 624 </div></td><td class=\"c x25f y1e1c w202 h162\"><div class=\"t m0 x70 h227 y12b3 ff3 fs2a fc1 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td class=\"c x3b7 y1e1c w203 h162\"><div class=\"t m0 x98 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3b5 y1e1c w200 h162\"><div class=\"t m0 x83 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">60 711 </div></td><td class=\"c x3b6 y1e1c w201 h162\"><div class=\"t m0 x1e h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">60 711 </div></td></tr></table>La <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>valeur <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>pr\u00eats <span class=\"_ _16\"></span>et <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _b\"></span>coura<span class=\"_ _1\"></span>nts, <span class=\"_ _b\"></span>dettes <span class=\"_ _b\"></span>fourniss<span class=\"_ _1\"></span>eurs <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>autres <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>ssifs <span class=\"_ _b\"></span>coura<span class=\"_ _1\"></span>nts <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>identique <span class=\"_ _b\"></span>\u00e0<span class=\"_ _1\"></span> leur valeur comptab<span class=\"_ _1\"></span>le, compte t<span class=\"_ _1\"></span>enu de leur nature<span class=\"_ _1\"></span> \u00e0 court term<span class=\"_ _1\"></span>e. Pour les pr\u00eats<span class=\"_ _1\"></span> et <span class=\"_ _b\"></span>cautionneme<span class=\"_ _1\"></span>nts inclus dans<span class=\"_ _1\"></span> les autres actifs financiers non <span class=\"_ _0\"></span>courants<span class=\"_ _1\"></span>, de m\u00eame que pour les emprunts bancaires et autres dettes, leur juste valeur est jug\u00e9e proche<span class=\"_ _1\"></span> de leur valeur compt<span class=\"_ _1\"></span>able, l\u2019effet d\u2019actualisation \u00e9ta<span class=\"_ _1\"></span>nt jug\u00e9 non sign<span class=\"_ _1\"></span>ificatif.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "Note 25.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Instruments finan<span class=\"_ _1\"></span>ciers<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Principes comptables<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1 fc0\"> </span>Les niveaux de hi\u00e9rarc<span class=\"_ _1\"></span>hie des justes va<span class=\"_ _1\"></span>leurs suivants sont d\u00e9finis c<span class=\"_ _1\"></span>onform\u00e9ment \u00e0<span class=\"_ _1\"></span> la norme IFRS 7 :<span class=\"_ _245\"> </span><span class=\"_ _16\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau 1 : juste valeur fo<span class=\"_ _1\"></span>nd\u00e9e sur <span class=\"_ _1\"></span>des prix cot\u00e9s s<span class=\"_ _1\"></span>ur un march\u00e9 actif<span class=\"_ _1\"></span> ;<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"><span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau <span class=\"_ _16\"></span>2 <span class=\"_ _16\"></span>: <span class=\"_ _16\"></span>juste <span class=\"_ _16\"></span>valeur <span class=\"_ _16\"></span>\u00e9valu\u00e9e <span class=\"_ _16\"></span>gr\u00e2ce <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>donn\u00e9es <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _16\"></span>observables <span class=\"_ _16\"></span>(autres <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>prix<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>cot\u00e9s inclus dans le nive<span class=\"_ _1\"></span>au 1) ;<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau 3 : <span class=\"_ _0\"></span>juste valeur d\u00e9ter<span class=\"_ _1\"></span>min\u00e9e selon des techniques de valorisation s\u2019appuyan<span class=\"_ _1\"></span>t sur des donn\u00e9es<span class=\"_ _245\"> </span></span></span><span class=\"ff9\"><span class=\"ff4 fc0\"> </span></span>de march\u00e9 non observ<span class=\"_ _1\"></span>ables.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>25<span class=\"ff1\"> </span><table class=\"s w3f2 h394\" id=\"_a7bd16f4-a08a-400c-8d08-ff4ef6bad088\"><tr><td></td><td></td><td></td><td></td><td class=\"c x38c y1df7 w1f9 h162\"><div class=\"t m0 x154 h228 y16cf ff1 fs2a fc1 sc0 ls0 ws0\">Classement selon IFR<span class=\"_ _0\"></span>S 9 </div></td><td></td><td></td></tr><tr><td class=\"c x38d y1df8 w3f3 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Au 31 d\u00e9cembre 2025<span class=\"_ _245\"> </span></div></td><td class=\"c x38e y1df9 w3f4 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Niveau dans<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x38f y1df9 w3f5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td><td class=\"c x390 y1df9 w3f6 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x38d y1dfa w3f7 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"_ _245\"> </span></div></td><td class=\"c x38e y1dfb w3f8 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">la hi\u00e9rarchie<span class=\"_ _245\"> </span></div></td><td class=\"c x391 y1dfb w3f9 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbt<span class=\"_ _245\"> </span></div></td><td class=\"c x392 y1dfb w3fa h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur par<span class=\"_ _245\"> </span></div></td><td class=\"c x393 y1dfb w3fb h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">par autres<span class=\"_ _245\"> </span></div></td><td class=\"c x394 y1dfb w3fc h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Valeur<span class=\"_ _245\"> </span></div></td><td class=\"c x395 y1dfb w3f5 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x396 y1dfc w3fd h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">de la juste<span class=\"_ _245\"> </span></div></td><td class=\"c x397 y1dfc w3fe h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">amorti<span class=\"_ _245\"> </span></div></td><td class=\"c x398 y1dfc w3ff h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat<span class=\"_ _245\"> </span></div></td><td class=\"c x390 y1dfc w400 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">\u00e9l\u00e9ments du<span class=\"_ _245\"> </span></div></td><td class=\"c x399 y1dfc w394 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">comptable<span class=\"_ _245\"> </span></div></td><td class=\"c x39a y1dfc w401 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x39b y1dfd w401 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td><td class=\"c x39d y1dfd w402 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">net<span class=\"_ _245\"> </span></div><div class=\"t m0 x39c h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat global<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x386 y1dfe w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Titres non consolid\u00e9<span class=\"_ _0\"></span>s </div></td><td class=\"c x39e y1dfe w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 3 </div></td><td></td><td class=\"c x39f y1dfe w19b h162\"><div class=\"t m0 x97 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td></td><td class=\"c x3a0 y1dfe w1fa h162\"><div class=\"t m0 x178 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x3a1 y1dfe w1fb h162\"><div class=\"t m0 x133 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td></tr><tr><td class=\"c x386 y1dff w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Pr\u00eats, d\u00e9p\u00f4ts et cautio<span class=\"_ _0\"></span>nnement </div></td><td class=\"c x39e y1dff w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1dff w3 h162\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 017 </div></td><td></td><td></td><td class=\"c x3a0 y1dff w1fa h162\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 017 </div></td><td class=\"c x3a1 y1dff w1fb h162\"><div class=\"t m0 x7f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 017 </div></td></tr><tr><td class=\"c x386 y1e00 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs non courant<span class=\"_ _0\"></span>s </div></td><td class=\"c x39e y1e00 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e00 w3 h162\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td></td><td></td><td class=\"c x3a0 y1e00 w1fa h162\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td><td class=\"c x3a1 y1e00 w1fb h162\"><div class=\"t m0 x7f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">1 366 </div></td></tr><tr><td class=\"c x386 y1e01 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances clients et <span class=\"_ _0\"></span>actifs sur contrats </div></td><td class=\"c x39e y1e01 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e01 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">57 040 </div></td><td></td><td></td><td class=\"c x3a0 y1e01 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">57 040 </div></td><td class=\"c x3a1 y1e01 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">57 040 </div></td></tr><tr><td class=\"c x386 y1e02 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances et actifs<span class=\"_ _0\"></span> courants </div></td><td class=\"c x39e y1e02 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e02 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 563 </div></td><td></td><td></td><td class=\"c x3a0 y1e02 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 563 </div></td><td class=\"c x3a1 y1e02 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 563 </div></td></tr><tr><td class=\"c x386 y1e03 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Tr\u00e9sorerie et \u00e9quival<span class=\"_ _0\"></span>ents de tr\u00e9sorerie </div></td><td class=\"c x39e y1e03 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x39f y1e03 w19b h162\"><div class=\"t m0 x16 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">195 743 </div></td><td></td><td class=\"c x3a0 y1e03 w1fa h162\"><div class=\"t m0 x4f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">195 743 </div></td><td class=\"c x3a1 y1e03 w1fb h162\"><div class=\"t m0 x1d h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">195 743 </div></td></tr><tr><td class=\"c x386 y1e04 w1f7 h162\"><div class=\"t m0 x75 h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">Total actifs financier<span class=\"_ _0\"></span>s </div></td><td></td><td class=\"c x38c y1e04 w3 h162\"><div class=\"t m0 x9e h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">76 985 </div></td><td class=\"c x39f y1e04 w19b h162\"><div class=\"t m0 x16 h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">195 747 </div></td><td class=\"c x3a2 y1e04 w1fc h162\"><div class=\"t m0 x98 h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3a0 y1e04 w1fa h162\"><div class=\"t m0 x4f h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">272 732 </div></td><td class=\"c x3a1 y1e04 w1fb h162\"><div class=\"t m0 x1d h227 y16c0 ff3 fs2a fc1 sc0 ls0 ws0\">272 732 </div></td></tr><tr><td class=\"c x386 y1e05 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Concours bancaires cou<span class=\"_ _0\"></span>rants </div></td><td class=\"c x39e y1e05 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x39f y1e05 w19b h162\"><div class=\"t m0 x80 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td><td></td><td class=\"c x3a0 y1e05 w1fa h162\"><div class=\"t m0 x74 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td><td class=\"c x3a1 y1e05 w1fb h162\"><div class=\"t m0 x70 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">119 </div></td></tr><tr><td class=\"c x386 y1e06 w1f7 h16b\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fournisseurs <span class=\"_ _0\"></span>et co<span class=\"_ _1\"></span>mptes rattach<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _1\"></span> </div></td><td class=\"c x39e y1e06 w1f8 h16b\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e06 w3 h16b\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 982 </div></td><td></td><td></td><td class=\"c x3a0 y1e06 w1fa h16b\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 982 </div></td><td class=\"c x3a1 y1e06 w1fb h16b\"><div class=\"t m0 x7f h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 982 </div></td></tr><tr><td class=\"c x386 y1e07 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes locatives </div></td><td class=\"c x39e y1e07 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e07 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 553 </div></td><td></td><td></td><td class=\"c x3a0 y1e07 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 553 </div></td><td class=\"c x3a1 y1e07 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">17 553 </div></td></tr><tr><td class=\"c x386 y1e08 w1f7 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres dettes et pas<span class=\"_ _0\"></span>sifs courants </div></td><td class=\"c x39e y1e08 w1f8 h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x38c y1e08 w3 h162\"><div class=\"t m0 x9e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">40 955 </div></td><td></td><td></td><td class=\"c x3a0 y1e08 w1fa h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">40 955 </div></td><td class=\"c x3a1 y1e08 w1fb h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">40 955 </div></td></tr><tr><td class=\"c x386 y1e09 w1f7 h162\"><div class=\"t m0 x75 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">Total passifs financiers<span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x38c y1e09 w3 h162\"><div class=\"t m0 x9e h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">63 489 </div></td><td class=\"c x39f y1e09 w19b h162\"><div class=\"t m0 x80 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">119 </div></td><td class=\"c x3a2 y1e09 w1fc h162\"><div class=\"t m0 x98 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3a0 y1e09 w1fa h162\"><div class=\"t m0 x83 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">63 608 </div></td><td class=\"c x3a1 y1e09 w1fb h162\"><div class=\"t m0 x1e h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">63 608 </div></td></tr></table>Au 31 d\u00e9cembre 20<span class=\"_ _1\"></span>24<span class=\"ff1\"> </span><table class=\"s w403 h395\" id=\"_6ee3b512-4f9a-40c2-8607-b848986c00ad\"><tr><td></td><td></td><td></td><td></td><td class=\"c x3a3 y1e0a w1ff h162\"><div class=\"t m0 x154 h228 ye77 ff1 fs2a fc1 sc0 ls0 ws0\">Classement selon IFR<span class=\"_ _0\"></span>S 9 </div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1e0b w3f3 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Au 31 d\u00e9cembre 2024<span class=\"_ _245\"> </span></div></td><td class=\"c x3a4 y1e0c w3f4 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Niveau dans<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x3a5 y1e0c w3f5 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td><td class=\"c x3a6 y1e0c w3f6 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1e0d w3f7 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros<span class=\"_ _245\"> </span></div></td><td class=\"c x3a4 y1e0e w3f8 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">la hi\u00e9rarchie<span class=\"_ _245\"> </span></div></td><td class=\"c x3a7 y1e0e w3f9 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Co\u00fbt<span class=\"_ _245\"> </span></div></td><td class=\"c x3a8 y1e0e w3fa h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur par<span class=\"_ _245\"> </span></div></td><td class=\"c x3a9 y1e0e w3fb h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">par autres<span class=\"_ _245\"> </span></div></td><td class=\"c x3aa y1e0e w3fc h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Valeur<span class=\"_ _245\"> </span></div></td><td class=\"c x3ab y1e0e w3f5 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Juste<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x3ac y1e0f w3fd h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">de la juste<span class=\"_ _245\"> </span></div></td><td class=\"c x3ad y1e0f w3fe h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">amorti<span class=\"_ _245\"> </span></div></td><td class=\"c x3ae y1e0f w3ff h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat<span class=\"_ _245\"> </span></div></td><td class=\"c x3a6 y1e0f w400 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">\u00e9l\u00e9ments du<span class=\"_ _245\"> </span></div></td><td class=\"c x3af y1e0f w394 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">comptable<span class=\"_ _245\"> </span></div></td><td class=\"c x3b0 y1e0f w401 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td></tr><tr><td></td><td class=\"c x3b1 y1e10 w401 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">valeur<span class=\"_ _245\"> </span></div></td><td></td><td></td><td class=\"c x3b3 y1e10 w404 h349\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">net<span class=\"_ _245\"> </span></div><div class=\"t m0 x3b2 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">r\u00e9sultat global<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1e11 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Titres non consolid\u00e9<span class=\"_ _0\"></span>s </div></td><td class=\"c x3b4 y1e11 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 3 </div></td><td></td><td class=\"c x25f y1e11 w202 h162\"><div class=\"t m0 x97 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td></td><td class=\"c x3b5 y1e11 w200 h162\"><div class=\"t m0 x178 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x3b6 y1e11 w201 h162\"><div class=\"t m0 x133 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">4 </div></td></tr><tr><td class=\"c x252 y1e12 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Pr\u00eats, d\u00e9p\u00f4ts et cautio<span class=\"_ _0\"></span>nnement </div></td><td class=\"c x3b4 y1e12 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e12 wcb h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">995 </div></td><td></td><td></td><td class=\"c x3b5 y1e12 w200 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">995 </div></td><td class=\"c x3b6 y1e12 w201 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">995 </div></td></tr><tr><td class=\"c x252 y1e13 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres actifs non courant<span class=\"_ _0\"></span>s </div></td><td class=\"c x3b4 y1e13 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e13 wcb h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td><td></td><td></td><td class=\"c x3b5 y1e13 w200 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td><td class=\"c x3b6 y1e13 w201 h162\"><div class=\"t m0 x1c h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">952 </div></td></tr><tr><td class=\"c x252 y1e14 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Cr\u00e9ances clients et <span class=\"_ _0\"></span>actifs sur contrats </div></td><td class=\"c x3b4 y1e14 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e14 wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">52 246 </div></td><td></td><td></td><td class=\"c x3b5 y1e14 w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">52 246 </div></td><td class=\"c x3b6 y1e14 w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">52 246 </div></td></tr><tr><td class=\"c x252 y1e15 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres cr\u00e9ances et actifs<span class=\"_ _0\"></span> courants </div></td><td class=\"c x3b4 y1e15 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e15 wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">15 772 </div></td><td></td><td></td><td class=\"c x3b5 y1e15 w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">15 772 </div></td><td class=\"c x3b6 y1e15 w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">15 772 </div></td></tr><tr><td class=\"c x252 y1e16 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Tr\u00e9sorerie et \u00e9quival<span class=\"_ _0\"></span>ents de tr\u00e9sorerie </div></td><td class=\"c x3b4 y1e16 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x25f y1e16 w202 h162\"><div class=\"t m0 x16 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">176 178 </div></td><td></td><td class=\"c x3b5 y1e16 w200 h162\"><div class=\"t m0 xc4 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">176 178 </div></td><td class=\"c x3b6 y1e16 w201 h162\"><div class=\"t m0 xc4 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">176 178 </div></td></tr><tr><td class=\"c x252 y1e17 w1fd h16b\"><div class=\"t m0 x75 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">Total actifs financier<span class=\"_ _0\"></span>s </div></td><td></td><td class=\"c x3a3 y1e17 wcb h16b\"><div class=\"t m0 xb6 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">69 966 </div></td><td class=\"c x25f y1e17 w202 h16b\"><div class=\"t m0 x16 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">176 182 </div></td><td class=\"c x3b7 y1e17 w203 h16b\"><div class=\"t m0 x98 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3b5 y1e17 w200 h16b\"><div class=\"t m0 xc4 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">246 147 </div></td><td class=\"c x3b6 y1e17 w201 h16b\"><div class=\"t m0 xc4 h227 y17c3 ff3 fs2a fc1 sc0 ls0 ws0\">246 147 </div></td></tr><tr><td class=\"c x252 y1e18 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Concours bancaires cou<span class=\"_ _0\"></span>rants </div></td><td class=\"c x3b4 y1e18 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 1 </div></td><td></td><td class=\"c x25f y1e18 w202 h162\"><div class=\"t m0 x70 h228 y12b3 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3b5 y1e18 w200 h162\"><div class=\"t m0 xd2 h228 y12b3 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td class=\"c x3b6 y1e18 w201 h162\"><div class=\"t m0 x97 h228 y12b3 ff1 fs2a fc0 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e19 w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fournisseurs <span class=\"_ _0\"></span>et co<span class=\"_ _1\"></span>mptes rattach<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _1\"></span> </div></td><td class=\"c x3b4 y1e19 w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e19 wcb h162\"><div class=\"t m0 x1a h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">3 772 </div></td><td></td><td></td><td class=\"c x3b5 y1e19 w200 h162\"><div class=\"t m0 x154 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">3 772 </div></td><td class=\"c x3b6 y1e19 w201 h162\"><div class=\"t m0 x62 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">3 772 </div></td></tr><tr><td class=\"c x252 y1e1a w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Dettes locatives </div></td><td class=\"c x3b4 y1e1a w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e1a wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">16 971 </div></td><td></td><td></td><td class=\"c x3b5 y1e1a w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">16 971 </div></td><td class=\"c x3b6 y1e1a w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">16 971 </div></td></tr><tr><td class=\"c x252 y1e1b w1fd h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Autres dettes et pas<span class=\"_ _0\"></span>sifs courants </div></td><td class=\"c x3b4 y1e1b w1fe h162\"><div class=\"t m0 x75 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">Niveau 2 </div></td><td class=\"c x3a3 y1e1b wcb h162\"><div class=\"t m0 xb6 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">39 881 </div></td><td></td><td></td><td class=\"c x3b5 y1e1b w200 h162\"><div class=\"t m0 x83 h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">39 881 </div></td><td class=\"c x3b6 y1e1b w201 h162\"><div class=\"t m0 x1e h228 y12b3 ff1 fs2a fc0 sc0 ls0 ws0\">39 881 </div></td></tr><tr><td class=\"c x252 y1e1c w1fd h162\"><div class=\"t m0 x75 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">Total passifs financiers<span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x3a3 y1e1c wcb h162\"><div class=\"t m0 xb6 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">60 624 </div></td><td class=\"c x25f y1e1c w202 h162\"><div class=\"t m0 x70 h227 y12b3 ff3 fs2a fc1 sc0 ls5f ws0\">87<span class=\"ls0\"> </span></div></td><td class=\"c x3b7 y1e1c w203 h162\"><div class=\"t m0 x98 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3b5 y1e1c w200 h162\"><div class=\"t m0 x83 h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">60 711 </div></td><td class=\"c x3b6 y1e1c w201 h162\"><div class=\"t m0 x1e h227 y12b3 ff3 fs2a fc1 sc0 ls0 ws0\">60 711 </div></td></tr></table>La <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>valeur <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>pr\u00eats <span class=\"_ _16\"></span>et <span class=\"_ _1\"></span>cr\u00e9ances <span class=\"_ _b\"></span>coura<span class=\"_ _1\"></span>nts, <span class=\"_ _b\"></span>dettes <span class=\"_ _b\"></span>fourniss<span class=\"_ _1\"></span>eurs <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>autres <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>ssifs <span class=\"_ _b\"></span>coura<span class=\"_ _1\"></span>nts <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>identique <span class=\"_ _b\"></span>\u00e0<span class=\"_ _1\"></span> leur valeur comptab<span class=\"_ _1\"></span>le, compte t<span class=\"_ _1\"></span>enu de leur nature<span class=\"_ _1\"></span> \u00e0 court term<span class=\"_ _1\"></span>e. Pour les pr\u00eats<span class=\"_ _1\"></span> et <span class=\"_ _b\"></span>cautionneme<span class=\"_ _1\"></span>nts inclus dans<span class=\"_ _1\"></span> les autres actifs financiers non <span class=\"_ _0\"></span>courants<span class=\"_ _1\"></span>, de m\u00eame que pour les emprunts bancaires et autres dettes, leur juste valeur est jug\u00e9e proche<span class=\"_ _1\"></span> de leur valeur compt<span class=\"_ _1\"></span>able, l\u2019effet d\u2019actualisation \u00e9ta<span class=\"_ _1\"></span>nt jug\u00e9 non sign<span class=\"_ _1\"></span>ificatif.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "Principes comptables<span class=\"_ _245\"> </span>Les niveaux de hi\u00e9rarc<span class=\"_ _1\"></span>hie des justes va<span class=\"_ _1\"></span>leurs suivants sont d\u00e9finis c<span class=\"_ _1\"></span>onform\u00e9ment \u00e0<span class=\"_ _1\"></span> la norme IFRS 7 :<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau 1 : juste valeur fo<span class=\"_ _1\"></span>nd\u00e9e sur <span class=\"_ _1\"></span>des prix cot\u00e9s s<span class=\"_ _1\"></span>ur un march\u00e9 actif<span class=\"_ _1\"></span> ;<span class=\"_ _245\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau <span class=\"_ _16\"></span>2 <span class=\"_ _16\"></span>: <span class=\"_ _16\"></span>juste <span class=\"_ _16\"></span>valeur <span class=\"_ _16\"></span>\u00e9valu\u00e9e <span class=\"_ _16\"></span>gr\u00e2ce <span class=\"_ _16\"></span>\u00e0 <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>donn\u00e9es <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>march\u00e9 <span class=\"_ _16\"></span>observables <span class=\"_ _16\"></span>(autres <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>prix<span class=\"_ _245\"> </span></span></span>cot\u00e9s inclus dans le nive<span class=\"_ _1\"></span>au 1) ;<span class=\"_ _245\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _10\"> </span><span class=\"ff4 fc0\">niveau 3 : <span class=\"_ _0\"></span>juste valeur d\u00e9ter<span class=\"_ _1\"></span>min\u00e9e selon des techniques de valorisation s\u2019appuyan<span class=\"_ _1\"></span>t sur des donn\u00e9es<span class=\"_ _245\"> </span></span></span>de march\u00e9 non observ<span class=\"_ _1\"></span>ables.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "Note 26.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Gestion des <span class=\"_ _1\"></span>risques<span class=\"_ _245\"> </span>26.1 Gestion du risqu<span class=\"_ _1\"></span>e de change<span class=\"_ _245\"> </span>Le <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>isque <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>chang<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>risqu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>val<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>flux<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tr\u00e9s<span class=\"_ _1\"></span>orerie <span class=\"_ _b\"></span>futurs<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>d'un <span class=\"_ _b\"></span>instrument<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nancier<span class=\"_ _245\"> </span>fluctuent en raison des vari<span class=\"_ _1\"></span>ations des taux de change. <span class=\"_ _1\"></span>Le groupe Planisware op<span class=\"_ _1\"></span>\u00e8re \u00e0 l'\u00e9chelle internationa<span class=\"_ _1\"></span>le et<span class=\"_ _245\"> </span>est <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>nc <span class=\"_ _b\"></span>expos\u00e9 <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>risq<span class=\"_ _1\"></span>ue <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nge <span class=\"_ _b\"></span>qui <span class=\"_ _b\"></span>r\u00e9sulte <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>luctuations <span class=\"_ _b\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>taux<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>change <span class=\"_ _b\"></span>dans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iverses <span class=\"_ _b\"></span>devise<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span>\u00e9trang\u00e8res, principale<span class=\"_ _1\"></span>ment le dollar a<span class=\"_ _1\"></span>m\u00e9ricain, le yen <span class=\"_ _1\"></span>japonais et la livr<span class=\"_ _1\"></span>e sterling. L'exposition <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>u <span class=\"_ _11\"> </span>group<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>au<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>risque <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>vari<span class=\"_ _1\"></span>ation <span class=\"_ _f\"> </span>des <span class=\"_ _11\"> </span>taux <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>cha<span class=\"_ _1\"></span>nge <span class=\"_ _11\"> </span>concern<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>principalement <span class=\"_ _f\"> </span>les <span class=\"_ _11\"> </span>activit<span class=\"_ _1\"></span>\u00e9s<span class=\"_ _245\"> </span>op\u00e9rationnelles <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>gro<span class=\"_ _1\"></span>upe <span class=\"_ _4\"> </span>(lorsque <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>produits<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>ou <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>d\u00e9penses <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>libell\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>une <span class=\"_ _4\"> </span>devise <span class=\"_ _4\"> </span>autre <span class=\"_ _4\"> </span>que<span class=\"_ _245\"> </span>l\u2019euro). Le Groupe n\u2019utilise pas<span class=\"_ _1\"></span> d\u2019instruments de couvert<span class=\"_ _1\"></span>ure pour s<span class=\"_ _1\"></span>e couvrir du risque de c<span class=\"_ _1\"></span>hange.<span class=\"_ _245\"> </span>Impact de conversion<span class=\"_ _245\"> </span>Dans <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>compte <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>r\u00e9sultat, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>nsolidation <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>mptes <span class=\"_ _b\"></span>s\u2019effectuant <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>euros, <span class=\"_ _16\"></span>les <span class=\"_ _1\"></span>diff\u00e9rents <span class=\"_ _b\"></span>agr\u00e9gats <span class=\"_ _b\"></span>d\u2019<span class=\"_ _1\"></span>une<span class=\"_ _245\"> </span>filiale <span class=\"_ _b\"></span>dont <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>transac<span class=\"_ _1\"></span>tions <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>libell\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>dev<span class=\"_ _1\"></span>ise <span class=\"_ _b\"></span>\u00e9trang\u00e8re <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ouvent <span class=\"_ _b\"></span>affect\u00e9s <span class=\"_ _b\"></span>m\u00e9canique<span class=\"_ _1\"></span>ment <span class=\"_ _b\"></span>par<span class=\"_ _245\"> </span>les fluctuations de ch<span class=\"_ _1\"></span>ange lors de l<span class=\"_ _1\"></span>a conversion.<span class=\"_ _245\"> </span>Dans <span class=\"_ _16\"></span>l\u2019\u00e9tat <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>situation <span class=\"_ _4\"></span>financi\u00e8re, <span class=\"_ _16\"></span>l\u2019impact <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>oncerne <span class=\"_ _4\"></span>essentiellement <span class=\"_ _16\"></span>les <span class=\"_ _4\"></span>cr\u00e9ances <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _4\"></span>Soci\u00e9t\u00e9, <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span>filiales <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>ses <span class=\"_ _16\"></span>clients <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>ventes <span class=\"_ _16\"></span>directes, <span class=\"_ _16\"></span>libell\u00e9e<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>devises. <span class=\"_ _16\"></span>Le <span class=\"_ _16\"></span>risque <span class=\"_ _16\"></span>porte <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>variation <span class=\"_ _16\"></span>entre <span class=\"_ _16\"></span>le<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span>cours <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>hange \u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fact<span class=\"_ _1\"></span>uration et <span class=\"_ _1\"></span>ceux <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l\u2019encaiss<span class=\"_ _1\"></span>ement. Cet <span class=\"_ _1\"></span>impact <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>pr\u00e9sent<span class=\"_ _1\"></span>\u00e9 da<span class=\"_ _1\"></span>ns<span class=\"_ _245\"> </span>le r\u00e9sultat op\u00e9rationn<span class=\"_ _1\"></span>el du compte de r\u00e9su<span class=\"_ _1\"></span>ltat dans le <span class=\"_ _1\"></span>poste <span class=\"_ _1\"></span><span class=\"ff7\">Frais g\u00e9n\u00e9raux<span class=\"_ _1\"></span> et administratifs.<span class=\"_ _245\"> </span></span>26.2 Gestion du risqu<span class=\"_ _1\"></span>e de taux<span class=\"_ _245\"> </span>Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>adopte <span class=\"_ _3\"> </span>une <span class=\"_ _4\"> </span>politique <span class=\"_ _4\"> </span>pru<span class=\"_ _1\"></span>dente <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>gestion <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>ses <span class=\"_ _4\"> </span>exc\u00e9dents <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>tr\u00e9sorerie <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>our <span class=\"_ _4\"> </span>r\u00e9pondre <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>es<span class=\"_ _245\"> </span>engagements <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ourt <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>erme, <span class=\"_ _0\"></span>plac\u00e9s <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>valeurs <span class=\"_ _0\"></span>mobili\u00e8res <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>lacement <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>sur <span class=\"_ _2\"></span>des <span class=\"_ _0\"></span>comptes <span class=\"_ _0\"></span>r\u00e9mun\u00e9r\u00e9s <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>erme.<span class=\"_ _245\"> </span>26.3 Gestion du risqu<span class=\"_ _1\"></span>e de liquidit\u00e9<span class=\"_ _245\"> </span>Compte <span class=\"_ _4\"> </span>tenu <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>position <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>tr\u00e9sorerie <span class=\"_ _4\"> </span>nette <span class=\"_ _4\"> </span>act<span class=\"_ _1\"></span>uelle <span class=\"_ _4\"> </span>et <span class=\"_ _4\"> </span>des <span class=\"_ _3\"> </span>flux <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>tr\u00e9sorer<span class=\"_ _1\"></span>ie <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _4\"> </span>pr\u00e9voit <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span>d\u00e9gager<span class=\"_ _0\"></span>, le risque que le G<span class=\"_ _1\"></span>roupe puisse faire face <span class=\"_ _1\"></span>\u00e0 une difficult\u00e9 de tr\u00e9sorer<span class=\"_ _1\"></span>ie \u00e0 court terme est j<span class=\"_ _1\"></span>ug\u00e9 faible.<span class=\"_ _245\"> </span>Les <span class=\"_ _1\"></span>princip<span class=\"_ _1\"></span>aux <span class=\"_ _1\"></span>eng<span class=\"_ _1\"></span>agements<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>contractuels <span class=\"_ _b\"></span>du <span class=\"_ _b\"></span>Groupe <span class=\"_ _b\"></span>sont <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>latifs <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ux <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ats <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>location. <span class=\"_ _b\"></span>Les <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ngagements<span class=\"_ _245\"> </span>r\u00e9siduels contractuels <span class=\"_ _1\"></span>du Groupe y aff\u00e9rent sont pr<span class=\"_ _1\"></span>\u00e9sent\u00e9s en not<span class=\"_ _1\"></span>e 18.<span class=\"_ _245\"> </span>26.4 Gestion du risqu<span class=\"_ _1\"></span>e de cr\u00e9dit<span class=\"_ _245\"> </span>Le risque d<span class=\"_ _1\"></span>e cr\u00e9d<span class=\"_ _1\"></span>it du <span class=\"_ _1\"></span>Groupe prov<span class=\"_ _1\"></span>ient pri<span class=\"_ _1\"></span>ncipalement <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>cr\u00e9ances c<span class=\"_ _1\"></span>lients et <span class=\"_ _1\"></span>comptes <span class=\"_ _1\"></span>rattach\u00e9s. <span class=\"_ _1\"></span>L'expos<span class=\"_ _1\"></span>ition<span class=\"_ _245\"> </span>du <span class=\"_ _0\"></span>risque <span class=\"_ _0\"></span>\u00e9tant <span class=\"_ _0\"></span>r\u00e9partie <span class=\"_ _0\"></span>sur <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grand <span class=\"_ _0\"></span>nombre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contreparties et <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>clients bi<span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>divers<span class=\"_ _1\"></span>ifi\u00e9s, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Groupe <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>faible<span class=\"_ _245\"> </span>risque <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cr\u00e9dit <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _b\"></span>ses <span class=\"_ _16\"></span>op\u00e9rations. <span class=\"_ _b\"></span>De <span class=\"_ _b\"></span>plus <span class=\"_ _16\"></span>amples <span class=\"_ _1\"></span>informat<span class=\"_ _1\"></span>ions <span class=\"_ _b\"></span>sur <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>gest<span class=\"_ _1\"></span>ion <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>risque <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cr\u00e9d<span class=\"_ _1\"></span>it <span class=\"_ _b\"></span>appliqu\u00e9<span class=\"_ _1\"></span>e<span class=\"_ _245\"> </span>aux <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>r\u00e9ances <span class=\"_ _b\"></span>clients <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>fournies <span class=\"_ _b\"></span>\u00e0 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>note <span class=\"_ _16\"></span>20<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>Les <span class=\"_ _b\"></span>valeurs<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>comptables <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>cr\u00e9anc<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lients <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ndiqu\u00e9es <span class=\"_ _b\"></span>dans<span class=\"_ _245\"> </span>cette note repr\u00e9sent<span class=\"_ _1\"></span>ent l'exposition <span class=\"_ _1\"></span>maximale du Grou<span class=\"_ _1\"></span>pe au risque de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>r\u00e9dit.<span class=\"_ _245\"> </span>En <span class=\"_ _0\"></span>outre, le <span class=\"_ _0\"></span>groupe peut <span class=\"_ _0\"></span>\u00eatre <span class=\"_ _0\"></span>expos\u00e9 \u00e0 <span class=\"_ _0\"></span>la d\u00e9<span class=\"_ _0\"></span>failla<span class=\"_ _1\"></span>nce <span class=\"_ _0\"></span>d'une des <span class=\"_ _0\"></span>contreparties<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>bancaires qui <span class=\"_ _0\"></span>g\u00e8rent sa <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>\u00e9soreri<span class=\"_ _1\"></span>e.<span class=\"_ _245\"> </span>Le <span class=\"_ _11\"> </span>groupe <span class=\"_ _11\"> </span>fait <span class=\"_ _11\"> </span>appel <span class=\"_ _11\"> </span>\u00e0 <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>institutions <span class=\"_ _11\"> </span>financi\u00e8res <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>premier <span class=\"_ _11\"> </span>plan <span class=\"_ _11\"> </span>pour <span class=\"_ _11\"> </span>ses <span class=\"_ _11\"> </span>placements <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>tr\u00e9sorerie. <span class=\"_ _11\"> </span>Il<span class=\"_ _245\"> </span>consid\u00e8re d<span class=\"_ _1\"></span>onc <span class=\"_ _1\"></span>qu'il ne <span class=\"_ _1\"></span>sup<span class=\"_ _1\"></span>porte pas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>risque <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>repartie <span class=\"_ _1\"></span>significatif <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>tr\u00e9sorerie <span class=\"_ _1\"></span>ou s<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>instruments<span class=\"_ _245\"> </span>financiers.<span class=\"_ _245\"> </span>26.5 D\u00e9pendance vis<span class=\"_ _1\"></span>-\u00e0-vis des <span class=\"_ _1\"></span>clients<span class=\"_ _245\"> </span>Il <span class=\"_ _16\"></span>n\u2019existe <span class=\"_ _b\"></span>pas <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>risque <span class=\"_ _16\"></span>significatif <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>d\u00e9<span class=\"_ _1\"></span>pendance <span class=\"_ _16\"></span>vis<span class=\"_ _b\"></span>-\u00e0-vis <span class=\"_ _16\"></span>de(s) <span class=\"_ _16\"></span>client(s), <span class=\"_ _b\"></span>da<span class=\"_ _1\"></span>ns <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>mes<span class=\"_ _1\"></span>ure <span class=\"_ _16\"></span>o\u00f9, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>deux<span class=\"_ _245\"> </span>exercices <span class=\"_ _b\"></span>2025<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>2024, <span class=\"_ _b\"></span>auc<span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lient <span class=\"_ _b\"></span>individue<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>\u2019a <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>epr\u00e9sent\u00e9 <span class=\"_ _b\"></span>plus <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>5% <span class=\"_ _1\"></span>du <span class=\"_ _b\"></span>chiffre <span class=\"_ _b\"></span>d\u2019affaires <span class=\"_ _b\"></span>consolid\u00e9<span class=\"_ _16\"></span><span class=\"ff1\"> </span>; <span class=\"_ _1\"></span>les<span class=\"_ _245\"> </span>10 <span class=\"_ _0\"></span>premiers<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>clients ont <span class=\"_ _0\"></span>repr\u00e9sent\u00e9 en <span class=\"_ _0\"></span>cumul <span class=\"_ _0\"></span>moins de <span class=\"_ _0\"></span>20% du <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>hiffre <span class=\"_ _0\"></span>d\u2019affaires <span class=\"_ _0\"></span>et les <span class=\"_ _0\"></span>20 <span class=\"_ _0\"></span>premiers<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>clients, moins<span class=\"_ _245\"> </span>de 30%.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "26.1 Gestion du risqu<span class=\"_ _1\"></span>e de change<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>isque <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>chang<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>est <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>risqu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>juste <span class=\"_ _b\"></span>val<span class=\"_ _1\"></span>eur <span class=\"_ _b\"></span>ou <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>flux<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tr\u00e9s<span class=\"_ _1\"></span>orerie <span class=\"_ _b\"></span>futurs<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>d'un <span class=\"_ _b\"></span>instrument<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nancier<span class=\"_ _245\"> </span> fluctuent en raison des vari<span class=\"_ _1\"></span>ations des taux de change. <span class=\"_ _1\"></span>Le groupe Planisware op<span class=\"_ _1\"></span>\u00e8re \u00e0 l'\u00e9chelle internationa<span class=\"_ _1\"></span>le et<span class=\"_ _245\"> </span> est <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>nc <span class=\"_ _b\"></span>expos\u00e9 <span class=\"_ _b\"></span>au <span class=\"_ _b\"></span>risq<span class=\"_ _1\"></span>ue <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nge <span class=\"_ _b\"></span>qui <span class=\"_ _b\"></span>r\u00e9sulte <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>luctuations <span class=\"_ _b\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>taux<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>change <span class=\"_ _b\"></span>dans<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iverses <span class=\"_ _b\"></span>devise<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span> \u00e9trang\u00e8res, principale<span class=\"_ _1\"></span>ment le dollar a<span class=\"_ _1\"></span>m\u00e9ricain, le yen <span class=\"_ _1\"></span>japonais et la livr<span class=\"_ _1\"></span>e sterling. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>L'exposition <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>u <span class=\"_ _11\"> </span>group<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>au<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>risque <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>vari<span class=\"_ _1\"></span>ation <span class=\"_ _f\"> </span>des <span class=\"_ _11\"> </span>taux <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>cha<span class=\"_ _1\"></span>nge <span class=\"_ _11\"> </span>concern<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>principalement <span class=\"_ _f\"> </span>les <span class=\"_ _11\"> </span>activit<span class=\"_ _1\"></span>\u00e9s<span class=\"_ _245\"> </span> op\u00e9rationnelles <span class=\"_ _4\"> </span>du <span class=\"_ _4\"> </span>gro<span class=\"_ _1\"></span>upe <span class=\"_ _4\"> </span>(lorsque <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>produits<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>ou <span class=\"_ _4\"> </span>les <span class=\"_ _4\"> </span>d\u00e9penses <span class=\"_ _4\"> </span>sont <span class=\"_ _4\"> </span>libell\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>dans <span class=\"_ _4\"> </span>une <span class=\"_ _4\"> </span>devise <span class=\"_ _4\"> </span>autre <span class=\"_ _4\"> </span>que<span class=\"_ _245\"> </span><span class=\"_ _1\"></span> l\u2019euro). <span class=\"ff1\"> </span>Le Groupe n\u2019utilise pas<span class=\"_ _1\"></span> d\u2019instruments de couvert<span class=\"_ _1\"></span>ure pour s<span class=\"_ _1\"></span>e couvrir du risque de c<span class=\"_ _1\"></span>hange.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>Impact de conversion<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Dans <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>compte <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>r\u00e9sultat, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>nsolidation <span class=\"_ _b\"></span>des <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>mptes <span class=\"_ _b\"></span>s\u2019effectuant <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>euros, <span class=\"_ _16\"></span>les <span class=\"_ _1\"></span>diff\u00e9rents <span class=\"_ _b\"></span>agr\u00e9gats <span class=\"_ _b\"></span>d\u2019<span class=\"_ _1\"></span>une<span class=\"_ _245\"> </span> filiale <span class=\"_ _b\"></span>dont <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>transac<span class=\"_ _1\"></span>tions <span class=\"_ _b\"></span>sont <span class=\"_ _b\"></span>libell\u00e9es<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>dans <span class=\"_ _b\"></span>une <span class=\"_ _b\"></span>dev<span class=\"_ _1\"></span>ise <span class=\"_ _b\"></span>\u00e9trang\u00e8re <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ouvent <span class=\"_ _b\"></span>affect\u00e9s <span class=\"_ _b\"></span>m\u00e9canique<span class=\"_ _1\"></span>ment <span class=\"_ _b\"></span>par<span class=\"_ _245\"> </span> les fluctuations de ch<span class=\"_ _1\"></span>ange lors de l<span class=\"_ _1\"></span>a conversion.<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff1\"> </span>Dans <span class=\"_ _16\"></span>l\u2019\u00e9tat <span class=\"_ _4\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>situation <span class=\"_ _4\"></span>financi\u00e8re, <span class=\"_ _16\"></span>l\u2019impact <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>oncerne <span class=\"_ _4\"></span>essentiellement <span class=\"_ _16\"></span>les <span class=\"_ _4\"></span>cr\u00e9ances <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _4\"></span>Soci\u00e9t\u00e9, <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span> filiales <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>ses <span class=\"_ _16\"></span>clients <span class=\"_ _16\"></span>pour <span class=\"_ _16\"></span>les <span class=\"_ _16\"></span>ventes <span class=\"_ _16\"></span>directes, <span class=\"_ _16\"></span>libell\u00e9e<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>devises. <span class=\"_ _16\"></span>Le <span class=\"_ _16\"></span>risque <span class=\"_ _16\"></span>porte <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>variation <span class=\"_ _16\"></span>entre <span class=\"_ _16\"></span>le<span class=\"_ _1\"></span>s<span class=\"_ _245\"> </span> cours <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>hange \u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fact<span class=\"_ _1\"></span>uration et <span class=\"_ _1\"></span>ceux <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l\u2019encaiss<span class=\"_ _1\"></span>ement. Cet <span class=\"_ _1\"></span>impact <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>pr\u00e9sent<span class=\"_ _1\"></span>\u00e9 da<span class=\"_ _1\"></span>ns<span class=\"_ _245\"> </span> le r\u00e9sultat op\u00e9rationn<span class=\"_ _1\"></span>el du compte de r\u00e9su<span class=\"_ _1\"></span>ltat dans le <span class=\"_ _1\"></span>poste <span class=\"_ _1\"></span><span class=\"ff7\">Frais g\u00e9n\u00e9raux<span class=\"_ _1\"></span> et administratifs.<span class=\"_ _245\"> </span></span><span class=\"ff7\"><span class=\"_ _1\"></span><span class=\"ffb\"> </span></span>26.2 Gestion du risqu<span class=\"_ _1\"></span>e de taux<span class=\"_ _245\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _4\"> </span>Groupe <span class=\"_ _4\"> </span>adopte <span class=\"_ _3\"> </span>une <span class=\"_ _4\"> </span>politique <span class=\"_ _4\"> </span>pru<span class=\"_ _1\"></span>dente <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>gestion <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>ses <span class=\"_ _4\"> </span>exc\u00e9dents <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>tr\u00e9sorerie <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>our <span class=\"_ _4\"> </span>r\u00e9pondre <span class=\"_ _4\"> </span>\u00e0 <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>es<span class=\"_ _245\"> </span> engagements <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ourt <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>erme, <span class=\"_ _0\"></span>plac\u00e9s <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>valeurs <span class=\"_ _0\"></span>mobili\u00e8res <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>lacement <span class=\"_ _0\"></span>ou <span class=\"_ _0\"></span>sur <span class=\"_ _2\"></span>des <span class=\"_ _0\"></span>comptes <span class=\"_ _0\"></span>r\u00e9mun\u00e9r\u00e9s <span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>erme.<span class=\"_ _245\"> </span><span class=\"_ _b\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "Principes comptables<span class=\"_ _245\"> </span>Les <span class=\"_ _2\"></span>prov<span class=\"_ _1\"></span>isions <span class=\"_ _0\"></span>sont <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>omptabilis\u00e9es <span class=\"_ _0\"></span>lorsque <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>une obligation <span class=\"_ _0\"></span>pr\u00e9sente, <span class=\"_ _2\"></span>r\u00e9<span class=\"_ _1\"></span>sultant <span class=\"_ _0\"></span>d\u2019un <span class=\"_ _2\"></span>fa<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>\u00e9n\u00e9rateur<span class=\"_ _245\"> </span>pass\u00e9, <span class=\"_ _16\"></span>qui <span class=\"_ _16\"></span>entra\u00eenera <span class=\"_ _16\"></span>pr<span class=\"_ _1\"></span>obablement <span class=\"_ _16\"></span>une<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>sortie <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>ress<span class=\"_ _1\"></span>ources <span class=\"_ _16\"></span>pouvant <span class=\"_ _16\"></span>\u00eatre <span class=\"_ _16\"></span>es<span class=\"_ _1\"></span>tim\u00e9e <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>mani\u00e8re <span class=\"_ _16\"></span>fia<span class=\"_ _1\"></span>ble. <span class=\"_ _16\"></span>Le<span class=\"_ _245\"> </span>montant comptabilis\u00e9 <span class=\"_ _0\"></span>en provision <span class=\"_ _0\"></span>doit \u00eatre <span class=\"_ _0\"></span>la meilleure esti<span class=\"_ _0\"></span>matio<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>d\u00e9pense n\u00e9cessaire <span class=\"_ _0\"></span>\u00e0 l\u2019exti<span class=\"_ _1\"></span>nction de<span class=\"_ _245\"> </span>l\u2019obligation pr\u00e9sente \u00e0 l<span class=\"_ _0\"></span>a date de la <span class=\"_ _0\"></span>cl\u00f4ture. Elle est actualis\u00e9e lorsque <span class=\"_ _0\"></span>l\u2019effet est <span class=\"_ _0\"></span>si<span class=\"_ _1\"></span>gnificatif et <span class=\"_ _0\"></span>que l\u2019\u00e9ch\u00e9ance<span class=\"_ _245\"> </span>est sup\u00e9rieure \u00e0 un an.<span class=\"_ _245\"> </span>27.1 Provisions<table class=\"s w405 h396\" id=\"_5f8c3f01-4b4a-4cc5-8888-84b16a70130e\"><tr><td class=\"c x252 y1e1d w204 h284\"><div class=\"t m0 x75 h227 y8f8 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x3b8 y1e1d w205 h284\"><div class=\"t m0 x17b h227 y8f8 ff3 fs2a fc1 sc0 ls0 ws0\">Litiges </div></td><td class=\"c x3b9 y1e1e w406 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">Garanties<span class=\"_ _245\"> </span></div></td><td class=\"c x3ba y1e1d w56 h284\"><div class=\"t m0 x63 h227 y8f8 ff3 fs2a fc1 sc0 ls0 ws0\">Autres risques </div></td><td class=\"c x3bb y1e1d w205 h284\"><div class=\"t m0 xbf h227 y8f8 ff3 fs2a fc1 sc0 ls0 ws0\">Total  </div></td></tr><tr><td></td><td></td><td class=\"c x3bc y1e1f w407 h34d\"><div class=\"t m0 x1a1 h227 y1c09 ff3 fs2a fc1 sc0 ls0 ws0\">donn\u00e9es aux clients<span class=\"_ _245\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x252 y1e20 w204 h27b\"><div class=\"t m0 x75 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">1<span class=\"_ _245\"> </span></div><div class=\"t m0 xbb h23b y11e ff3 fs2b fc1 sc0 ls62 ws0\">er</div><div class=\"t m0 x9e h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\"> janvier 2024 </div></td><td class=\"c x3b8 y1e20 w205 h27b\"><div class=\"t m0 x10b h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3bd y1e20 w206 h27b\"><div class=\"t m0 x84 h227 y1246 ff3 fs2a fc1 sc0 ls5f ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x3ba y1e20 w56 h27b\"><div class=\"t m0 x5b h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3bb y1e20 w205 h27b\"><div class=\"t m0 x117 h227 y1246 ff3 fs2a fc1 sc0 ls5f ws0\">38<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e21 w204 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations </div></td><td class=\"c x3b8 y1e21 w205 h27b\"><div class=\"t m0 xbf h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">1 116 </div></td><td class=\"c x3bd y1e21 w206 h27b\"><div class=\"t m0 x84 h228 y1239 ff1 fs2a fc0 sc0 ls5f ws0\">26<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3bb y1e21 w205 h27b\"><div class=\"t m0 xbf h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">1 142 </div></td></tr><tr><td class=\"c x252 y1e22 w204 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Utilisations </div></td><td class=\"c x3b8 y1e22 w205 h27b\"><div class=\"t m0 x10b h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3bd y1e22 w206 h27b\"><div class=\"t m0 xf8 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3ba y1e22 w56 h27b\"><div class=\"t m0 x5b h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3bb y1e22 w205 h27b\"><div class=\"t m0 x10b h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1e23 w204 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Reprises </div></td><td class=\"c x3b8 y1e23 w205 h27b\"><div class=\"t m0 x10b h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3bd y1e23 w206 h27b\"><div class=\"t m0 x144 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">(30) </div></td><td class=\"c x3ba y1e23 w56 h27b\"><div class=\"t m0 x5b h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3bb y1e23 w205 h27b\"><div class=\"t m0 x6 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">(30) </div></td></tr><tr><td class=\"c x252 y1e24 w204 h263\"><div class=\"t m0 x75 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversio<span class=\"_ _0\"></span>n </div></td><td class=\"c x3b8 y1e24 w205 h263\"><div class=\"t m0 x10b h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3bd y1e24 w206 h263\"><div class=\"t m0 x170 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x3ba y1e24 w56 h263\"><div class=\"t m0 x5b h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3bb y1e24 w205 h263\"><div class=\"t m0 x17d h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x252 y1e25 w204 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td><td class=\"c x3b8 y1e25 w205 h27b\"><div class=\"t m0 xbf h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">1 116 </div></td><td class=\"c x3bd y1e25 w206 h27b\"><div class=\"t m0 x84 h227 y1239 ff3 fs2a fc1 sc0 ls5f ws0\">35<span class=\"ls0\"> </span></div></td><td class=\"c x3ba y1e25 w56 h27b\"><div class=\"t m0 x5b h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3bb y1e25 w205 h27b\"><div class=\"t m0 xbf h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">1 151 </div></td></tr><tr><td class=\"c x252 y1e26 w204 h27c\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Dotations </div></td><td class=\"c x3b8 y1e26 w205 h27c\"><div class=\"t m0 x57 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">277 </div></td><td class=\"c x3bd y1e26 w206 h27c\"><div class=\"t m0 x84 h228 y1239 ff1 fs2a fc0 sc0 ls5f ws0\">43<span class=\"ls0\"> </span></div></td><td class=\"c x3ba y1e26 w56 h27c\"><div class=\"t m0 xb3 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">260 </div></td><td class=\"c x3bb y1e26 w205 h27c\"><div class=\"t m0 x57 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">579 </div></td></tr><tr><td class=\"c x252 y1e27 w204 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Utilisations </div></td><td class=\"c x3b8 y1e27 w205 h27b\"><div class=\"t m0 x10b h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3bd y1e27 w206 h27b\"><div class=\"t m0 xf8 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3ba y1e27 w56 h27b\"><div class=\"t m0 x5b h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3bb y1e27 w205 h27b\"><div class=\"t m0 x10b h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 y1e28 w204 h263\"><div class=\"t m0 x75 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">Reprises </div></td><td class=\"c x3b8 y1e28 w205 h263\"><div class=\"t m0 x10b h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3bd y1e28 w206 h263\"><div class=\"t m0 x144 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">(26) </div></td><td class=\"c x3ba y1e28 w56 h263\"><div class=\"t m0 x5b h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3bb y1e28 w205 h263\"><div class=\"t m0 x6 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">(26) </div></td></tr><tr><td class=\"c x252 y1e29 w204 h27b\"><div class=\"t m0 x75 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">Ecarts de conversion </div></td><td class=\"c x3b8 y1e29 w205 h27b\"><div class=\"t m0 x10b h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3bd y1e29 w206 h27b\"><div class=\"t m0 xf8 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3ba y1e29 w56 h27b\"><div class=\"t m0 x57 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">(1) </div></td><td class=\"c x3bb y1e29 w205 h27b\"><div class=\"t m0 x94 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">(1) </div></td></tr><tr><td class=\"c x252 y1e2a w204 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x3b8 y1e2a w205 h27b\"><div class=\"t m0 xbf h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">1 393 </div></td><td class=\"c x3bd y1e2a w206 h27b\"><div class=\"t m0 x84 h227 y1239 ff3 fs2a fc1 sc0 ls5f ws0\">51<span class=\"ls0\"> </span></div></td><td class=\"c x3ba y1e2a w56 h27b\"><div class=\"t m0 xb3 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">259 </div></td><td class=\"c x3bb y1e2a w205 h27b\"><div class=\"t m0 xbf h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">1 703 </div></td></tr><tr><td class=\"c x252 y1e2b w204 h263\"><div class=\"t m0 xb6 h24b y1246 ffb fs2a fcd sc0 ls0 ws0\">Dont provisions non co<span class=\"_ _0\"></span>urantes </div></td><td class=\"c x3b8 y1e2b w205 h263\"><div class=\"t m0 x10b h24b y1246 ffb fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3bd y1e2b w206 h263\"><div class=\"t m0 xf8 h24b y1246 ffb fs2a fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3ba y1e2b w56 h263\"><div class=\"t m0 xb3 h24b y1246 ffb fs2a fc0 sc0 ls0 ws0\">250 </div></td><td class=\"c x3bb y1e2b w205 h263\"><div class=\"t m0 x57 h285 y1246 ffd fs2a fc1 sc0 ls0 ws0\">250 </div></td></tr><tr><td class=\"c x252 y1e2c w204 h27b\"><div class=\"t m0 xb6 h24b y1246 ffb fs2a fcd sc0 ls0 ws0\">Dont provisions courante<span class=\"_ _0\"></span>s </div></td><td class=\"c x3b8 y1e2c w205 h27b\"><div class=\"t m0 xbf h24b y1246 ffb fs2a fc0 sc0 ls0 ws0\">1 393 </div></td><td class=\"c x3bd y1e2c w206 h27b\"><div class=\"t m0 x84 h24b y1246 ffb fs2a fc0 sc0 ls5f ws0\">51<span class=\"ls0\"> </span></div></td><td class=\"c x3ba y1e2c w56 h27b\"><div class=\"t m0 xb4 h24b y1246 ffb fs2a fc0 sc0 ls0 ws0\">9 </div></td><td class=\"c x3bb y1e2c w205 h27b\"><div class=\"t m0 xbf h285 y1246 ffd fs2a fc1 sc0 ls0 ws0\">1 453 </div></td></tr></table>27.<span class=\"ls0\">2 Passifs \u00e9ventue<span class=\"_ _1\"></span>ls </span>\u00c0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>da<span class=\"_ _0\"></span>te <span class=\"_ _16\"></span>d\u2019arr<span class=\"_ _1\"></span>\u00eat\u00e9 <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omptes, <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>n\u2019a <span class=\"_ _16\"></span>connaiss<span class=\"_ _1\"></span>ance <span class=\"_ _16\"></span>d\u2019aucun <span class=\"_ _16\"></span>passif <span class=\"_ _16\"></span>\u00e9ventuel. <span class=\"_ _16\"></span>\u00c0 <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>naissance <span class=\"_ _16\"></span>du<span class=\"_ _245\"> </span>Groupe, i<span class=\"_ _1\"></span>l n<span class=\"_ _1\"></span>\u2019existe p<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>de p<span class=\"_ _1\"></span>roc\u00e9dure <span class=\"_ _1\"></span>en c<span class=\"_ _1\"></span>ours <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>pourrait <span class=\"_ _1\"></span>avoir <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>effet signif<span class=\"_ _1\"></span>icatif <span class=\"_ _1\"></span>d\u00e9favorable <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>situation<span class=\"_ _245\"> </span>financi\u00e8re du Groupe <span class=\"_ _1\"></span>autre que cell<span class=\"_ _1\"></span>es qu<span class=\"_ _1\"></span>i font l\u2019objet d\u2019<span class=\"_ _1\"></span>une provision. 27.<span class=\"ls0\">3 Impact de<span class=\"_ _1\"></span>s risques environnement<span class=\"_ _1\"></span>aux sur les<span class=\"_ _1\"></span> \u00e9tats financi<span class=\"_ _1\"></span>ers consolid<span class=\"_ _1\"></span>\u00e9s </span>Le <span class=\"_ _11\"> </span>groupe <span class=\"_ _f\"> </span>consid\u00e8re <span class=\"_ _f\"> </span>qu'\u00e0 <span class=\"_ _f\"> </span>ce <span class=\"_ _11\"> </span>stade,  le <span class=\"_ _11\"> </span>changement <span class=\"_ _f\"> </span>climatique <span class=\"_ _11\"> </span>n'<span class=\"_ _1\"></span>a <span class=\"_ _11\"> </span>pas <span class=\"_ _f\"> </span>d'impact <span class=\"_ _f\"> </span>significatif <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _11\"> </span>ses  \u00e9tats<span class=\"_ _245\"> </span>financiers, notamme<span class=\"_ _1\"></span>nt en raison de <span class=\"_ _1\"></span>la nature de ses<span class=\"_ _1\"></span> activit\u00e9s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-1501": {
   "value": "27.<span class=\"ls0\">2 Passifs \u00e9ventue<span class=\"_ _1\"></span>ls </span>\u00c0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>da<span class=\"_ _0\"></span>te <span class=\"_ _16\"></span>d\u2019arr<span class=\"_ _1\"></span>\u00eat\u00e9 <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omptes, <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>n\u2019a <span class=\"_ _16\"></span>connaiss<span class=\"_ _1\"></span>ance <span class=\"_ _16\"></span>d\u2019aucun <span class=\"_ _16\"></span>passif <span class=\"_ _16\"></span>\u00e9ventuel. <span class=\"_ _16\"></span>\u00c0 <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>naissance <span class=\"_ _16\"></span>du<span class=\"_ _245\"> </span>Groupe, i<span class=\"_ _1\"></span>l n<span class=\"_ _1\"></span>\u2019existe p<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>de p<span class=\"_ _1\"></span>roc\u00e9dure <span class=\"_ _1\"></span>en c<span class=\"_ _1\"></span>ours <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>pourrait <span class=\"_ _1\"></span>avoir <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>effet signif<span class=\"_ _1\"></span>icatif <span class=\"_ _1\"></span>d\u00e9favorable <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>situation<span class=\"_ _245\"> </span>financi\u00e8re du Groupe <span class=\"_ _1\"></span>autre que cell<span class=\"_ _1\"></span>es qu<span class=\"_ _1\"></span>i font l\u2019objet d\u2019<span class=\"_ _1\"></span>une provision. 27.<span class=\"ls0\">3 Impact de<span class=\"_ _1\"></span>s risques environnement<span class=\"_ _1\"></span>aux sur les<span class=\"_ _1\"></span> \u00e9tats financi<span class=\"_ _1\"></span>ers consolid<span class=\"_ _1\"></span>\u00e9s </span>Le <span class=\"_ _11\"> </span>groupe <span class=\"_ _f\"> </span>consid\u00e8re <span class=\"_ _f\"> </span>qu'\u00e0 <span class=\"_ _f\"> </span>ce <span class=\"_ _11\"> </span>stade,  le <span class=\"_ _11\"> </span>changement <span class=\"_ _f\"> </span>climatique <span class=\"_ _11\"> </span>n'<span class=\"_ _1\"></span>a <span class=\"_ _11\"> </span>pas <span class=\"_ _f\"> </span>d'impact <span class=\"_ _f\"> </span>significatif <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _11\"> </span>ses  \u00e9tats<span class=\"_ _245\"> </span>financiers, notamme<span class=\"_ _1\"></span>nt en raison de <span class=\"_ _1\"></span>la nature de ses<span class=\"_ _1\"></span> activit\u00e9s.Note 31.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Engagements ho<span class=\"_ _1\"></span>rs bilan<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les engagements do<span class=\"_ _1\"></span>nn\u00e9s hors bilan se d\u00e9<span class=\"_ _1\"></span>taillent comme s<span class=\"_ _1\"></span>uit<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w409 h39a\" id=\"_4b0ded55-8ba8-4c88-8c60-fcbc024f6943\"><tr><td class=\"c x252 y1e41 w1a9 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1e41 w1a3 h27b\"><div class=\"t m0 x1b h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x261 y1e41 w1a8 h27b\"><div class=\"t m0 x1b h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1e42 w1a9 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Avals, cautions, et g<span class=\"_ _0\"></span>aranties </div></td><td class=\"c x311 y1e42 w1a3 h27b\"><div class=\"t m0 x144 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">26  </div></td><td class=\"c x261 y1e42 w1a8 h27b\"><div class=\"t m0 x84 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span> </div></td></tr><tr><td class=\"c x252 y1e43 w1a9 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Autres engagements </div></td><td class=\"c x311 y1e43 w1a3 h27b\"><div class=\"t m0 x5b h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span> </div></td><td class=\"c x261 y1e43 w1a8 h27b\"><div class=\"t m0 x84 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span> </div></td></tr><tr><td class=\"c x252 y1e44 w1a9 h27b\"><div class=\"t m0 x75 h227 y1239 ff6 fs2a fc1 sc0 ls0 ws0\">Total engagements don<span class=\"_ _0\"></span>n\u00e9s hors bilan </div></td><td class=\"c x311 y1e44 w1a3 h27b\"><div class=\"t m0 x144 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">26  </div></td><td class=\"c x261 y1e44 w1a8 h27b\"><div class=\"t m0 x84 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">-<span class=\"ls63\">   </span> </div></td></tr></table>Le Groupe ne recense <span class=\"_ _1\"></span>aucun engagem<span class=\"_ _1\"></span>ent re\u00e7u hors b<span class=\"_ _1\"></span>ilan.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "27.<span class=\"ls0\">2 Passifs \u00e9ventue<span class=\"_ _1\"></span>ls </span>\u00c0 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>da<span class=\"_ _0\"></span>te <span class=\"_ _16\"></span>d\u2019arr<span class=\"_ _1\"></span>\u00eat\u00e9 <span class=\"_ _16\"></span>des <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omptes, <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>n\u2019a <span class=\"_ _16\"></span>connaiss<span class=\"_ _1\"></span>ance <span class=\"_ _16\"></span>d\u2019aucun <span class=\"_ _16\"></span>passif <span class=\"_ _16\"></span>\u00e9ventuel. <span class=\"_ _16\"></span>\u00c0 <span class=\"_ _16\"></span>la <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>naissance <span class=\"_ _16\"></span>du<span class=\"_ _245\"> </span>Groupe, i<span class=\"_ _1\"></span>l n<span class=\"_ _1\"></span>\u2019existe p<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>de p<span class=\"_ _1\"></span>roc\u00e9dure <span class=\"_ _1\"></span>en c<span class=\"_ _1\"></span>ours <span class=\"_ _1\"></span>qui <span class=\"_ _1\"></span>pourrait <span class=\"_ _1\"></span>avoir <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>effet signif<span class=\"_ _1\"></span>icatif <span class=\"_ _1\"></span>d\u00e9favorable <span class=\"_ _1\"></span>sur <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>situation<span class=\"_ _245\"> </span>financi\u00e8re du Groupe <span class=\"_ _1\"></span>autre que cell<span class=\"_ _1\"></span>es qu<span class=\"_ _1\"></span>i font l\u2019objet d\u2019<span class=\"_ _1\"></span>une provision. 27.<span class=\"ls0\">3 Impact de<span class=\"_ _1\"></span>s risques environnement<span class=\"_ _1\"></span>aux sur les<span class=\"_ _1\"></span> \u00e9tats financi<span class=\"_ _1\"></span>ers consolid<span class=\"_ _1\"></span>\u00e9s </span>Le <span class=\"_ _11\"> </span>groupe <span class=\"_ _f\"> </span>consid\u00e8re <span class=\"_ _f\"> </span>qu'\u00e0 <span class=\"_ _f\"> </span>ce <span class=\"_ _11\"> </span>stade,  le <span class=\"_ _11\"> </span>changement <span class=\"_ _f\"> </span>climatique <span class=\"_ _11\"> </span>n'<span class=\"_ _1\"></span>a <span class=\"_ _11\"> </span>pas <span class=\"_ _f\"> </span>d'impact <span class=\"_ _f\"> </span>significatif <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>ur <span class=\"_ _11\"> </span>ses  \u00e9tats<span class=\"_ _245\"> </span>financiers, notamme<span class=\"_ _1\"></span>nt en raison de <span class=\"_ _1\"></span>la nature de ses<span class=\"_ _1\"></span> activit\u00e9s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "Note 28.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Dettes fournisseur<span class=\"_ _1\"></span>s et autres dette<span class=\"_ _1\"></span>s et passifs courants<span class=\"_ _b\"></span><span class=\"ff3\"> </span><table class=\"s w3e8 h397\" id=\"_5c20628b-8366-4cde-9de1-8d237ba561b6\"><tr><td class=\"c x252 y1e2d w1a0 h27b\"><div class=\"t m0 x75 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1e2d w1a3 h27b\"><div class=\"t m0 x1b h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1e2d w1a3 h27b\"><div class=\"t m0 x1b h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1e2e w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fournisseurs </div></td><td class=\"c x2e2 y1e2e w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">3 356 </div></td><td class=\"c x2e3 y1e2e w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">2 382 </div></td></tr><tr><td class=\"c x252 y1e2f w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Factures non parvenues </div></td><td class=\"c x2e2 y1e2f w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">1 626 </div></td><td class=\"c x2e3 y1e2f w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">1 389 </div></td></tr><tr><td class=\"c x252 y1e30 w1a0 h27c\"><div class=\"t m0 x75 h227 y17cf ff3 fs2a fc1 sc0 ls0 ws0\">Dettes fournisseurs <span class=\"_ _0\"></span>et comptes <span class=\"_ _1\"></span>rattach\u00e9s </div></td><td class=\"c x2e2 y1e30 w1a3 h27c\"><div class=\"t m0 x44 h227 y17cf ff3 fs2a fc1 sc0 ls0 ws0\">4 982 </div></td><td class=\"c x2e3 y1e30 w1a3 h27c\"><div class=\"t m0 x44 h227 y17cf ff3 fs2a fc1 sc0 ls0 ws0\">3 772 </div></td></tr><tr><td class=\"c x252 y1e31 w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fiscales </div></td><td class=\"c x2e2 y1e31 w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">8 395 </div></td><td class=\"c x2e3 y1e31 w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">7 704 </div></td></tr><tr><td class=\"c x252 y1e32 w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Dettes sociales </div></td><td class=\"c x2e2 y1e32 w1a3 h27b\"><div class=\"t m0 x2 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">30 658 </div></td><td class=\"c x2e3 y1e32 w1a3 h27b\"><div class=\"t m0 x2 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">29 420 </div></td></tr><tr><td class=\"c x252 y1e33 w1a0 h263\"><div class=\"t m0 x75 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4t courant </div></td><td class=\"c x2e2 y1e33 w1a3 h263\"><div class=\"t m0 x44 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">1 731 </div></td><td class=\"c x2e3 y1e33 w1a3 h263\"><div class=\"t m0 x44 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">2 102 </div></td></tr><tr><td class=\"c x252 y1e34 w1a0 h27b\"><div class=\"t m0 x75 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">Autres passifs courant<span class=\"_ _0\"></span>s </div></td><td class=\"c x2e2 y1e34 w1a3 h27b\"><div class=\"t m0 xb3 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">170 </div></td><td class=\"c x2e3 y1e34 w1a3 h27b\"><div class=\"t m0 xb3 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">655 </div></td></tr><tr><td class=\"c x252 y1e35 w1a0 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">Autres dettes et passif<span class=\"_ _0\"></span>s courants </div></td><td class=\"c x2e2 y1e35 w1a3 h27b\"><div class=\"t m0 x2 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">40 955 </div></td><td class=\"c x2e3 y1e35 w1a3 h27b\"><div class=\"t m0 x2 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">39 881 </div></td></tr></table>Les dettes fournisseurs<span class=\"_ _1\"></span> et comptes rattach\u00e9s <span class=\"_ _1\"></span>s'\u00e9l\u00e8vent \u00e0 4 982 mi<span class=\"_ _1\"></span>lliers d'euros au 31 d\u00e9cembre 2<span class=\"_ _1\"></span>025, contre 3 772 milliers d'euros<span class=\"_ _1\"></span> au 31 d\u00e9cembre <span class=\"_ _1\"></span>2024.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les dett<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>fiscales <span class=\"_ _1\"></span>comprennen<span class=\"_ _1\"></span>t ess<span class=\"_ _1\"></span>entiellement <span class=\"_ _1\"></span>la T<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>ollect\u00e9e <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>comptes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>soci\u00e9t\u00e9 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>\u00e8re et <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>es filiales.<span class=\"ff1\"> </span>Les dett<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>sociales <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"_ _b\"></span>5 s<span class=\"_ _1\"></span>ont pri<span class=\"_ _1\"></span>ncipalement <span class=\"_ _1\"></span>constitu\u00e9es <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>articipation <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>salari\u00e9s <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>x r\u00e9sultats <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>l'entreprise <span class=\"_ _11\"> </span>ainsi <span class=\"_ _11\"> </span>que <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>l\u2019int\u00e9ressement, <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>provisions <span class=\"_ _11\"> </span>pour <span class=\"_ _11\"> </span>les <span class=\"_ _11\"> </span>primes <span class=\"_ _11\"> </span>des <span class=\"_ _3\"> </span>salari\u00e9s <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>des<span class=\"_ _1\"></span> dirigeants, des charges s<span class=\"_ _1\"></span>ociales aff\u00e9rentes ainsi <span class=\"_ _1\"></span>que des provisio<span class=\"_ _1\"></span>ns pour cong\u00e9<span class=\"_ _b\"></span>s pay\u00e9s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Note 28.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Dettes fournisseur<span class=\"_ _1\"></span>s et autres dette<span class=\"_ _1\"></span>s et passifs courants<span class=\"_ _b\"></span><span class=\"ff3\"> </span><table class=\"s w3e8 h397\" id=\"_5c20628b-8366-4cde-9de1-8d237ba561b6\"><tr><td class=\"c x252 y1e2d w1a0 h27b\"><div class=\"t m0 x75 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1e2d w1a3 h27b\"><div class=\"t m0 x1b h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1e2d w1a3 h27b\"><div class=\"t m0 x1b h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1e2e w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fournisseurs </div></td><td class=\"c x2e2 y1e2e w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">3 356 </div></td><td class=\"c x2e3 y1e2e w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">2 382 </div></td></tr><tr><td class=\"c x252 y1e2f w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Factures non parvenues </div></td><td class=\"c x2e2 y1e2f w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">1 626 </div></td><td class=\"c x2e3 y1e2f w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">1 389 </div></td></tr><tr><td class=\"c x252 y1e30 w1a0 h27c\"><div class=\"t m0 x75 h227 y17cf ff3 fs2a fc1 sc0 ls0 ws0\">Dettes fournisseurs <span class=\"_ _0\"></span>et comptes <span class=\"_ _1\"></span>rattach\u00e9s </div></td><td class=\"c x2e2 y1e30 w1a3 h27c\"><div class=\"t m0 x44 h227 y17cf ff3 fs2a fc1 sc0 ls0 ws0\">4 982 </div></td><td class=\"c x2e3 y1e30 w1a3 h27c\"><div class=\"t m0 x44 h227 y17cf ff3 fs2a fc1 sc0 ls0 ws0\">3 772 </div></td></tr><tr><td class=\"c x252 y1e31 w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fiscales </div></td><td class=\"c x2e2 y1e31 w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">8 395 </div></td><td class=\"c x2e3 y1e31 w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">7 704 </div></td></tr><tr><td class=\"c x252 y1e32 w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Dettes sociales </div></td><td class=\"c x2e2 y1e32 w1a3 h27b\"><div class=\"t m0 x2 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">30 658 </div></td><td class=\"c x2e3 y1e32 w1a3 h27b\"><div class=\"t m0 x2 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">29 420 </div></td></tr><tr><td class=\"c x252 y1e33 w1a0 h263\"><div class=\"t m0 x75 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4t courant </div></td><td class=\"c x2e2 y1e33 w1a3 h263\"><div class=\"t m0 x44 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">1 731 </div></td><td class=\"c x2e3 y1e33 w1a3 h263\"><div class=\"t m0 x44 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">2 102 </div></td></tr><tr><td class=\"c x252 y1e34 w1a0 h27b\"><div class=\"t m0 x75 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">Autres passifs courant<span class=\"_ _0\"></span>s </div></td><td class=\"c x2e2 y1e34 w1a3 h27b\"><div class=\"t m0 xb3 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">170 </div></td><td class=\"c x2e3 y1e34 w1a3 h27b\"><div class=\"t m0 xb3 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">655 </div></td></tr><tr><td class=\"c x252 y1e35 w1a0 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">Autres dettes et passif<span class=\"_ _0\"></span>s courants </div></td><td class=\"c x2e2 y1e35 w1a3 h27b\"><div class=\"t m0 x2 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">40 955 </div></td><td class=\"c x2e3 y1e35 w1a3 h27b\"><div class=\"t m0 x2 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">39 881 </div></td></tr></table>Les dettes fournisseurs<span class=\"_ _1\"></span> et comptes rattach\u00e9s <span class=\"_ _1\"></span>s'\u00e9l\u00e8vent \u00e0 4 982 mi<span class=\"_ _1\"></span>lliers d'euros au 31 d\u00e9cembre 2<span class=\"_ _1\"></span>025, contre 3 772 milliers d'euros<span class=\"_ _1\"></span> au 31 d\u00e9cembre <span class=\"_ _1\"></span>2024.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les dett<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>fiscales <span class=\"_ _1\"></span>comprennen<span class=\"_ _1\"></span>t ess<span class=\"_ _1\"></span>entiellement <span class=\"_ _1\"></span>la T<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>ollect\u00e9e <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>comptes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>soci\u00e9t\u00e9 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>\u00e8re et <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>es filiales.<span class=\"ff1\"> </span>Les dett<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>sociales <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"_ _b\"></span>5 s<span class=\"_ _1\"></span>ont pri<span class=\"_ _1\"></span>ncipalement <span class=\"_ _1\"></span>constitu\u00e9es <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>articipation <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>salari\u00e9s <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>x r\u00e9sultats <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>l'entreprise <span class=\"_ _11\"> </span>ainsi <span class=\"_ _11\"> </span>que <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>l\u2019int\u00e9ressement, <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>provisions <span class=\"_ _11\"> </span>pour <span class=\"_ _11\"> </span>les <span class=\"_ _11\"> </span>primes <span class=\"_ _11\"> </span>des <span class=\"_ _3\"> </span>salari\u00e9s <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>des<span class=\"_ _1\"></span> dirigeants, des charges s<span class=\"_ _1\"></span>ociales aff\u00e9rentes ainsi <span class=\"_ _1\"></span>que des provisio<span class=\"_ _1\"></span>ns pour cong\u00e9<span class=\"_ _b\"></span>s pay\u00e9s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "Note 28.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Dettes fournisseur<span class=\"_ _1\"></span>s et autres dette<span class=\"_ _1\"></span>s et passifs courants<span class=\"_ _b\"></span><span class=\"ff3\"> </span><table class=\"s w3e8 h397\" id=\"_5c20628b-8366-4cde-9de1-8d237ba561b6\"><tr><td class=\"c x252 y1e2d w1a0 h27b\"><div class=\"t m0 x75 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1e2d w1a3 h27b\"><div class=\"t m0 x1b h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1e2d w1a3 h27b\"><div class=\"t m0 x1b h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1e2e w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fournisseurs </div></td><td class=\"c x2e2 y1e2e w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">3 356 </div></td><td class=\"c x2e3 y1e2e w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">2 382 </div></td></tr><tr><td class=\"c x252 y1e2f w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Factures non parvenues </div></td><td class=\"c x2e2 y1e2f w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">1 626 </div></td><td class=\"c x2e3 y1e2f w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">1 389 </div></td></tr><tr><td class=\"c x252 y1e30 w1a0 h27c\"><div class=\"t m0 x75 h227 y17cf ff3 fs2a fc1 sc0 ls0 ws0\">Dettes fournisseurs <span class=\"_ _0\"></span>et comptes <span class=\"_ _1\"></span>rattach\u00e9s </div></td><td class=\"c x2e2 y1e30 w1a3 h27c\"><div class=\"t m0 x44 h227 y17cf ff3 fs2a fc1 sc0 ls0 ws0\">4 982 </div></td><td class=\"c x2e3 y1e30 w1a3 h27c\"><div class=\"t m0 x44 h227 y17cf ff3 fs2a fc1 sc0 ls0 ws0\">3 772 </div></td></tr><tr><td class=\"c x252 y1e31 w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fiscales </div></td><td class=\"c x2e2 y1e31 w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">8 395 </div></td><td class=\"c x2e3 y1e31 w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">7 704 </div></td></tr><tr><td class=\"c x252 y1e32 w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Dettes sociales </div></td><td class=\"c x2e2 y1e32 w1a3 h27b\"><div class=\"t m0 x2 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">30 658 </div></td><td class=\"c x2e3 y1e32 w1a3 h27b\"><div class=\"t m0 x2 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">29 420 </div></td></tr><tr><td class=\"c x252 y1e33 w1a0 h263\"><div class=\"t m0 x75 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4t courant </div></td><td class=\"c x2e2 y1e33 w1a3 h263\"><div class=\"t m0 x44 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">1 731 </div></td><td class=\"c x2e3 y1e33 w1a3 h263\"><div class=\"t m0 x44 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">2 102 </div></td></tr><tr><td class=\"c x252 y1e34 w1a0 h27b\"><div class=\"t m0 x75 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">Autres passifs courant<span class=\"_ _0\"></span>s </div></td><td class=\"c x2e2 y1e34 w1a3 h27b\"><div class=\"t m0 xb3 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">170 </div></td><td class=\"c x2e3 y1e34 w1a3 h27b\"><div class=\"t m0 xb3 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">655 </div></td></tr><tr><td class=\"c x252 y1e35 w1a0 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">Autres dettes et passif<span class=\"_ _0\"></span>s courants </div></td><td class=\"c x2e2 y1e35 w1a3 h27b\"><div class=\"t m0 x2 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">40 955 </div></td><td class=\"c x2e3 y1e35 w1a3 h27b\"><div class=\"t m0 x2 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">39 881 </div></td></tr></table>Les dettes fournisseurs<span class=\"_ _1\"></span> et comptes rattach\u00e9s <span class=\"_ _1\"></span>s'\u00e9l\u00e8vent \u00e0 4 982 mi<span class=\"_ _1\"></span>lliers d'euros au 31 d\u00e9cembre 2<span class=\"_ _1\"></span>025, contre 3 772 milliers d'euros<span class=\"_ _1\"></span> au 31 d\u00e9cembre <span class=\"_ _1\"></span>2024.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les dett<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>fiscales <span class=\"_ _1\"></span>comprennen<span class=\"_ _1\"></span>t ess<span class=\"_ _1\"></span>entiellement <span class=\"_ _1\"></span>la T<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>ollect\u00e9e <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>comptes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>soci\u00e9t\u00e9 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>\u00e8re et <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>es filiales.<span class=\"ff1\"> </span>Les dett<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>sociales <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"_ _b\"></span>5 s<span class=\"_ _1\"></span>ont pri<span class=\"_ _1\"></span>ncipalement <span class=\"_ _1\"></span>constitu\u00e9es <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>articipation <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>salari\u00e9s <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>x r\u00e9sultats <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>l'entreprise <span class=\"_ _11\"> </span>ainsi <span class=\"_ _11\"> </span>que <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>l\u2019int\u00e9ressement, <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>provisions <span class=\"_ _11\"> </span>pour <span class=\"_ _11\"> </span>les <span class=\"_ _11\"> </span>primes <span class=\"_ _11\"> </span>des <span class=\"_ _3\"> </span>salari\u00e9s <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>des<span class=\"_ _1\"></span> dirigeants, des charges s<span class=\"_ _1\"></span>ociales aff\u00e9rentes ainsi <span class=\"_ _1\"></span>que des provisio<span class=\"_ _1\"></span>ns pour cong\u00e9<span class=\"_ _b\"></span>s pay\u00e9s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "corporatings-nesting-fix-wdBTBB-1515": {
   "value": "Note 28.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Dettes fournisseur<span class=\"_ _1\"></span>s et autres dette<span class=\"_ _1\"></span>s et passifs courants<span class=\"_ _b\"></span><span class=\"ff3\"> </span><table class=\"s w3e8 h397\" id=\"_5c20628b-8366-4cde-9de1-8d237ba561b6\"><tr><td class=\"c x252 y1e2d w1a0 h27b\"><div class=\"t m0 x75 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x2e2 y1e2d w1a3 h27b\"><div class=\"t m0 x1b h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x2e3 y1e2d w1a3 h27b\"><div class=\"t m0 x1b h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1e2e w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fournisseurs </div></td><td class=\"c x2e2 y1e2e w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">3 356 </div></td><td class=\"c x2e3 y1e2e w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">2 382 </div></td></tr><tr><td class=\"c x252 y1e2f w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Factures non parvenues </div></td><td class=\"c x2e2 y1e2f w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">1 626 </div></td><td class=\"c x2e3 y1e2f w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">1 389 </div></td></tr><tr><td class=\"c x252 y1e30 w1a0 h27c\"><div class=\"t m0 x75 h227 y17cf ff3 fs2a fc1 sc0 ls0 ws0\">Dettes fournisseurs <span class=\"_ _0\"></span>et comptes <span class=\"_ _1\"></span>rattach\u00e9s </div></td><td class=\"c x2e2 y1e30 w1a3 h27c\"><div class=\"t m0 x44 h227 y17cf ff3 fs2a fc1 sc0 ls0 ws0\">4 982 </div></td><td class=\"c x2e3 y1e30 w1a3 h27c\"><div class=\"t m0 x44 h227 y17cf ff3 fs2a fc1 sc0 ls0 ws0\">3 772 </div></td></tr><tr><td class=\"c x252 y1e31 w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Dettes fiscales </div></td><td class=\"c x2e2 y1e31 w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">8 395 </div></td><td class=\"c x2e3 y1e31 w1a3 h27b\"><div class=\"t m0 x44 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">7 704 </div></td></tr><tr><td class=\"c x252 y1e32 w1a0 h27b\"><div class=\"t m0 x75 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">Dettes sociales </div></td><td class=\"c x2e2 y1e32 w1a3 h27b\"><div class=\"t m0 x2 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">30 658 </div></td><td class=\"c x2e3 y1e32 w1a3 h27b\"><div class=\"t m0 x2 h228 y16cf ff1 fs2a fc0 sc0 ls0 ws0\">29 420 </div></td></tr><tr><td class=\"c x252 y1e33 w1a0 h263\"><div class=\"t m0 x75 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">Imp\u00f4t courant </div></td><td class=\"c x2e2 y1e33 w1a3 h263\"><div class=\"t m0 x44 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">1 731 </div></td><td class=\"c x2e3 y1e33 w1a3 h263\"><div class=\"t m0 x44 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">2 102 </div></td></tr><tr><td class=\"c x252 y1e34 w1a0 h27b\"><div class=\"t m0 x75 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">Autres passifs courant<span class=\"_ _0\"></span>s </div></td><td class=\"c x2e2 y1e34 w1a3 h27b\"><div class=\"t m0 xb3 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">170 </div></td><td class=\"c x2e3 y1e34 w1a3 h27b\"><div class=\"t m0 xb3 h228 ye77 ff1 fs2a fc0 sc0 ls0 ws0\">655 </div></td></tr><tr><td class=\"c x252 y1e35 w1a0 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">Autres dettes et passif<span class=\"_ _0\"></span>s courants </div></td><td class=\"c x2e2 y1e35 w1a3 h27b\"><div class=\"t m0 x2 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">40 955 </div></td><td class=\"c x2e3 y1e35 w1a3 h27b\"><div class=\"t m0 x2 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">39 881 </div></td></tr></table>Les dettes fournisseurs<span class=\"_ _1\"></span> et comptes rattach\u00e9s <span class=\"_ _1\"></span>s'\u00e9l\u00e8vent \u00e0 4 982 mi<span class=\"_ _1\"></span>lliers d'euros au 31 d\u00e9cembre 2<span class=\"_ _1\"></span>025, contre 3 772 milliers d'euros<span class=\"_ _1\"></span> au 31 d\u00e9cembre <span class=\"_ _1\"></span>2024.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Les dett<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>fiscales <span class=\"_ _1\"></span>comprennen<span class=\"_ _1\"></span>t ess<span class=\"_ _1\"></span>entiellement <span class=\"_ _1\"></span>la T<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>ollect\u00e9e <span class=\"_ _1\"></span>dans <span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>comptes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>soci\u00e9t\u00e9 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>\u00e8re et <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>es filiales.<span class=\"ff1\"> </span>Les dett<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>sociales <span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d\u00e9cembre <span class=\"_ _1\"></span>202<span class=\"_ _b\"></span>5 s<span class=\"_ _1\"></span>ont pri<span class=\"_ _1\"></span>ncipalement <span class=\"_ _1\"></span>constitu\u00e9es <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>articipation <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>salari\u00e9s <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>x r\u00e9sultats <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>l'entreprise <span class=\"_ _11\"> </span>ainsi <span class=\"_ _11\"> </span>que <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>l\u2019int\u00e9ressement, <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>provisions <span class=\"_ _11\"> </span>pour <span class=\"_ _11\"> </span>les <span class=\"_ _11\"> </span>primes <span class=\"_ _11\"> </span>des <span class=\"_ _3\"> </span>salari\u00e9s <span class=\"_ _11\"> </span>et <span class=\"_ _11\"> </span>des<span class=\"_ _1\"></span> dirigeants, des charges s<span class=\"_ _1\"></span>ociales aff\u00e9rentes ainsi <span class=\"_ _1\"></span>que des provisio<span class=\"_ _1\"></span>ns pour cong\u00e9<span class=\"_ _b\"></span>s pay\u00e9s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "Note 30.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>V<span class=\"_ _0\"></span>ariation des \u00e9l\u00e9ments d<span class=\"_ _1\"></span>u besoin en fonds de<span class=\"_ _1\"></span> roulement<span class=\"_ _1\"></span><span class=\"ff3\"> </span>La <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>ariation <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>\u00e9l\u00e9ments <span class=\"_ _11\"> </span>du <span class=\"_ _3\"> </span>beso<span class=\"_ _1\"></span>in <span class=\"_ _3\"> </span>en <span class=\"_ _11\"> </span>fonds <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>roulement <span class=\"_ _11\"> </span>prov<span class=\"_ _1\"></span>enant <span class=\"_ _11\"> </span>du <span class=\"_ _3\"> </span>ta<span class=\"_ _1\"></span>bleau <span class=\"_ _11\"> </span>des <span class=\"_ _3\"> </span>f<span class=\"_ _1\"></span>lux <span class=\"_ _11\"> </span>de <span class=\"_ _3\"> </span>tr\u00e9sorer<span class=\"_ _1\"></span>ie comprend les \u00e9l\u00e9me<span class=\"_ _1\"></span>nts suivants :<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w408 h399\" id=\"_1d50a327-a30f-4f8c-9e46-8d34aedc49da\"><tr><td class=\"c x252 y1e39 w1a9 h263\"><div class=\"t m0 x75 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1e39 w1a3 h263\"><div class=\"t m0 x6f h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x261 y1e39 w1a3 h263\"><div class=\"t m0 x6f h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1e3a w1a9 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">(Augmentation)/Dimin<span class=\"_ _0\"></span>ution des comptes clients et a<span class=\"_ _0\"></span>ctifs sur contrats<span class=\"_ _1\"></span> </div></td><td class=\"c x311 y1e3a w1a3 h27b\"><div class=\"t m0 x2 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">(8 723) </div></td><td class=\"c x261 y1e3a w1a3 h27b\"><div class=\"t m0 x2 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">(3 819) </div></td></tr><tr><td class=\"c x252 y1e3b w1a9 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">(Augmentation)/Dimin<span class=\"_ _0\"></span>ution des commissions sur ve<span class=\"_ _0\"></span>ntes <span class=\"_ _1\"></span>capitalis\u00e9es </div></td><td class=\"c x311 y1e3b w1a3 h27b\"><div class=\"t m0 x11b h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">(513) </div></td><td class=\"c x261 y1e3b w1a3 h27b\"><div class=\"t m0 x11b h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">(335) </div></td></tr><tr><td class=\"c x252 y1e3c w1a9 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation/(Dimi<span class=\"_ _0\"></span>nu<span class=\"_ _1\"></span>tion) des <span class=\"_ _0\"></span>dettes fournisseurs et comptes r<span class=\"_ _0\"></span>attach\u00e9s<span class=\"_ _1\"></span> </div></td><td class=\"c x311 y1e3c w1a3 h27b\"><div class=\"t m0 xb3 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">219  </div></td><td class=\"c x261 y1e3c w1a3 h27b\"><div class=\"t m0 x11b h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">(685) </div></td></tr><tr><td class=\"c x252 y1e3d w1a9 h263\"><div class=\"t m0 x75 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">(Augmentation)/Dimin<span class=\"_ _0\"></span>ution des charges constat\u00e9es <span class=\"_ _0\"></span>d'avance<span class=\"_ _1\"></span> </div></td><td class=\"c x311 y1e3d w1a3 h263\"><div class=\"t m0 xb3 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">793  </div></td><td class=\"c x261 y1e3d w1a3 h263\"><div class=\"t m0 xb3 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">304  </div></td></tr><tr><td class=\"c x252 y1e3e w1a9 h27b\"><div class=\"t m0 x75 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">Augmentation/(Dimi<span class=\"_ _0\"></span>nu<span class=\"_ _1\"></span>tion) des <span class=\"_ _0\"></span>passifs sur contrats (1) </div></td><td class=\"c x311 y1e3e w1a3 h27b\"><div class=\"t m0 x44 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">9 263  </div></td><td class=\"c x261 y1e3e w1a3 h27b\"><div class=\"t m0 x44 h228 y1246 ff1 fs2a fc0 sc0 ls0 ws0\">4 672  </div></td></tr><tr><td class=\"c x252 y1e3f w1a9 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Variation des autres ac<span class=\"_ _0\"></span>tifs et passifs (2) </div></td><td class=\"c x311 y1e3f w1a3 h27b\"><div class=\"t m0 x44 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">1 448  </div></td><td class=\"c x261 y1e3f w1a3 h27b\"><div class=\"t m0 x44 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">2 389  </div></td></tr><tr><td class=\"c x252 y1e40 w1a9 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">Variation des \u00e9l\u00e9m<span class=\"_ _0\"></span>ents du besoin en fonds de roulement </div></td><td class=\"c x311 y1e40 w1a3 h27b\"><div class=\"t m0 x44 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">2 487  </div></td><td class=\"c x261 y1e40 w1a3 h27b\"><div class=\"t m0 x44 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">2 526  </div></td></tr></table>(1) <span class=\"_ _16\"></span>L<span class=\"_ _2\"></span>\u2019augm<span class=\"_ _1\"></span>entation <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>passifs <span class=\"_ _16\"></span>sur <span class=\"_ _16\"></span>contrats <span class=\"_ _16\"></span>est <span class=\"_ _16\"></span>principalement <span class=\"_ _16\"></span>relative <span class=\"_ _16\"></span>aux <span class=\"_ _16\"></span>abonnements <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>Groupe <span class=\"_ _16\"></span>dont <span class=\"_ _16\"></span>la part <span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>augmentation <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>l\u2019exercice.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>montant <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>ces<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>passifs <span class=\"_ _1\"></span>d\u00e9coule <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>\u00e9caniquement <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>p\u00e9riode <span class=\"_ _b\"></span>sur laquelle des contrats s<span class=\"_ _1\"></span>ignificatifs sont s<span class=\"_ _1\"></span>ign\u00e9s et factur\u00e9<span class=\"_ _1\"></span>s aux clients en fi<span class=\"_ _1\"></span>n d\u2019ann\u00e9e.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>(2) <span class=\"_ _4\"></span>La <span class=\"_ _16\"></span>vari<span class=\"_ _1\"></span>ation <span class=\"_ _4\"></span>des <span class=\"_ _4\"></span>au<span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>actifs <span class=\"_ _16\"></span>et <span class=\"_ _4\"> </span>passifs <span class=\"_ _4\"> </span>est <span class=\"_ _4\"> </span>principalement <span class=\"_ _4\"> </span>aff\u00e9rente <span class=\"_ _4\"></span>aux <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>utres <span class=\"_ _4\"> </span>cr\u00e9ances <span class=\"_ _4\"></span>et <span class=\"_ _16\"></span>aux<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dettes sociales.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "Note 31.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Engagements ho<span class=\"_ _1\"></span>rs bilan<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les engagements do<span class=\"_ _1\"></span>nn\u00e9s hors bilan se d\u00e9<span class=\"_ _1\"></span>taillent comme s<span class=\"_ _1\"></span>uit<span class=\"_ _1\"></span><span class=\"ff1\"> </span>:<span class=\"ff1\"> </span><table class=\"s w409 h39a\" id=\"_4b0ded55-8ba8-4c88-8c60-fcbc024f6943\"><tr><td class=\"c x252 y1e41 w1a9 h27b\"><div class=\"t m0 x75 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1e41 w1a3 h27b\"><div class=\"t m0 x1b h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2025 </div></td><td class=\"c x261 y1e41 w1a8 h27b\"><div class=\"t m0 x1b h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">31 d\u00e9cembre 2024 </div></td></tr><tr><td class=\"c x252 y1e42 w1a9 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Avals, cautions, et g<span class=\"_ _0\"></span>aranties </div></td><td class=\"c x311 y1e42 w1a3 h27b\"><div class=\"t m0 x144 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">26  </div></td><td class=\"c x261 y1e42 w1a8 h27b\"><div class=\"t m0 x84 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span> </div></td></tr><tr><td class=\"c x252 y1e43 w1a9 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Autres engagements </div></td><td class=\"c x311 y1e43 w1a3 h27b\"><div class=\"t m0 x5b h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span> </div></td><td class=\"c x261 y1e43 w1a8 h27b\"><div class=\"t m0 x84 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">-<span class=\"ls63\">   </span> </div></td></tr><tr><td class=\"c x252 y1e44 w1a9 h27b\"><div class=\"t m0 x75 h227 y1239 ff6 fs2a fc1 sc0 ls0 ws0\">Total engagements don<span class=\"_ _0\"></span>n\u00e9s hors bilan </div></td><td class=\"c x311 y1e44 w1a3 h27b\"><div class=\"t m0 x144 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">26  </div></td><td class=\"c x261 y1e44 w1a8 h27b\"><div class=\"t m0 x84 h227 y1239 ff3 fs2a fc1 sc0 ls0 ws0\">-<span class=\"ls63\">   </span> </div></td></tr></table>Le Groupe ne recense <span class=\"_ _1\"></span>aucun engagem<span class=\"_ _1\"></span>ent re\u00e7u hors b<span class=\"_ _1\"></span>ilan.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "Note 32.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>T<span class=\"_ _0\"></span>ransactions avec les pa<span class=\"_ _1\"></span>rties li\u00e9es<span class=\"_ _1\"></span><span class=\"ff3\"> </span>32.1 Relations avec Olha<span class=\"_ _1\"></span>da<span class=\"ff3\"> </span>L'entit\u00e9 m\u00e8re du Groupe <span class=\"_ _1\"></span>Planisware est <span class=\"_ _1\"></span>Planisware S.<span class=\"_ _1\"></span>A, qui est d\u00e9tenue p<span class=\"_ _1\"></span>ar Olhada. <span class=\"_ _b\"></span><span class=\"ff1\"> </span>Conform\u00e9ment  \u00e0<span class=\"_ _1\"></span>  la  convention<span class=\"_ _1\"></span>  de  services  sign\u00e9<span class=\"_ _1\"></span>e  en  date <span class=\"_ _12\"> </span>du  26  septembr<span class=\"_ _1\"></span>e  2023,  Olhada  re\u00e7<span class=\"_ _1\"></span>oit  une r\u00e9mun\u00e9ration de la <span class=\"_ _0\"></span>part de Planisware S.A. Les montants factur\u00e9s \u00e0 <span class=\"_ _0\"></span>ce titre <span class=\"_ _0\"></span>\u00e0 la Soci\u00e9t\u00e9 se <span class=\"_ _0\"></span>sont \u00e9lev\u00e9s \u00e0 2 <span class=\"_ _0\"></span>000 milliers d\u2019euros pour l<span class=\"_ _1\"></span>es ex<span class=\"_ _1\"></span>ercices clos le<span class=\"_ _1\"></span> 31 d\u00e9cembr<span class=\"_ _1\"></span>e 2025 et 31<span class=\"_ _1\"></span> d\u00e9cembre 202<span class=\"_ _1\"></span>4.<span class=\"ff1\"> </span>32.2 R\u00e9mun\u00e9ration des<span class=\"_ _1\"></span> principaux di<span class=\"_ _1\"></span>rigeants<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _16\"></span>principaux <span class=\"_ _4\"></span>dirigeants <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>Soci\u00e9t\u00e9 <span class=\"_ _4\"></span>sont <span class=\"_ _16\"></span>compos\u00e9s <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>directeur <span class=\"_ _16\"></span>g\u00e9n\u00e9ra<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>trois <span class=\"_ _3\"> </span>cofondate<span class=\"_ _1\"></span>urs <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>la Soci\u00e9t\u00e9. Le<span class=\"_ _1\"></span>ur r\u00e9m<span class=\"_ _1\"></span>un\u00e9ration, <span class=\"_ _1\"></span>au t<span class=\"_ _1\"></span>itre de <span class=\"_ _1\"></span>leurs<span class=\"_ _1\"></span> fonctions<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dans le <span class=\"_ _1\"></span>Groupe, <span class=\"_ _1\"></span>enregistr\u00e9<span class=\"_ _1\"></span>e dans <span class=\"_ _1\"></span>le c<span class=\"_ _1\"></span>ompte <span class=\"_ _1\"></span>de r<span class=\"_ _1\"></span>\u00e9sultat au <span class=\"_ _b\"></span>cours <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>exercices <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _b\"></span>(inclua<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>charges<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>sociales <span class=\"_ _16\"></span>et <span class=\"_ _1\"></span>excluant <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>contributions <span class=\"_ _16\"></span>sociales <span class=\"_ _1\"></span>sur attribution d\u2019actions gratu<span class=\"_ _1\"></span>ites) se pr\u00e9sente co<span class=\"_ _1\"></span>mme suit :<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w40a h39b\" id=\"_1cae3d1a-58b7-4631-9f66-243b9814d90b\"><tr><td class=\"c x252 y1e45 w1a9 h263\"><div class=\"t m0 x75 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1e45 w1a3 h263\"><div class=\"t m0 x6f h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x261 y1e45 w207 h263\"><div class=\"t m0 x6f h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1e46 w1a9 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Avantages du personn<span class=\"_ _0\"></span>el \u00e0 court terme </div></td><td class=\"c x311 y1e46 w1a3 h27b\"><div class=\"t m0 x44 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">1 342  </div></td><td class=\"c x261 y1e46 w207 h27b\"><div class=\"t m0 x98 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">1 505  </div></td></tr><tr><td class=\"c x252 y1e47 w1a9 h27b\"><div class=\"t m0 x75 h228 y1239 ff4 fs2a fc0 sc0 ls0 ws0\">Avantages post\u00e9rieu<span class=\"_ _0\"></span>rs \u00e0 l\u2019emploi<span class=\"ff1\"> </span></div></td><td class=\"c x311 y1e47 w1a3 h27b\"><div class=\"t m0 xb3 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">163  </div></td><td class=\"c x261 y1e47 w207 h27b\"><div class=\"t m0 x57 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">27  </div></td></tr><tr><td class=\"c x252 y1e48 w1a9 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Paiements fond\u00e9s sur <span class=\"_ _0\"></span>des actions </div></td><td class=\"c x311 y1e48 w1a3 h27b\"><div class=\"t m0 xb3 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">205  </div></td><td class=\"c x261 y1e48 w207 h27b\"><div class=\"t m0 x56 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">385  </div></td></tr><tr><td class=\"c x252 y1e49 w1a9 h27b\"><div class=\"t m0 x75 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">R\u00e9mun\u00e9ration des dirige<span class=\"_ _0\"></span>ants </div></td><td class=\"c x311 y1e49 w1a3 h27b\"><div class=\"t m0 x44 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">1 710  </div></td><td class=\"c x261 y1e49 w207 h27b\"><div class=\"t m0 x98 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">1 917  </div></td></tr></table>Ces membres font tous<span class=\"_ _1\"></span> partie du conse<span class=\"_ _1\"></span>il d\u2019administrati<span class=\"_ _1\"></span>on de la Soci\u00e9t\u00e9.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "Olhada",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "Olhada",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "32.2 R\u00e9mun\u00e9ration des<span class=\"_ _1\"></span> principaux di<span class=\"_ _1\"></span>rigeants<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _16\"></span>principaux <span class=\"_ _4\"></span>dirigeants <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>Soci\u00e9t\u00e9 <span class=\"_ _4\"></span>sont <span class=\"_ _16\"></span>compos\u00e9s <span class=\"_ _4\"></span>du <span class=\"_ _16\"></span>directeur <span class=\"_ _16\"></span>g\u00e9n\u00e9ra<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>et <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>trois <span class=\"_ _3\"> </span>cofondate<span class=\"_ _1\"></span>urs <span class=\"_ _16\"></span>de <span class=\"_ _4\"></span>la Soci\u00e9t\u00e9. Le<span class=\"_ _1\"></span>ur r\u00e9m<span class=\"_ _1\"></span>un\u00e9ration, <span class=\"_ _1\"></span>au t<span class=\"_ _1\"></span>itre de <span class=\"_ _1\"></span>leurs<span class=\"_ _1\"></span> fonctions<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dans le <span class=\"_ _1\"></span>Groupe, <span class=\"_ _1\"></span>enregistr\u00e9<span class=\"_ _1\"></span>e dans <span class=\"_ _1\"></span>le c<span class=\"_ _1\"></span>ompte <span class=\"_ _1\"></span>de r<span class=\"_ _1\"></span>\u00e9sultat au <span class=\"_ _b\"></span>cours <span class=\"_ _b\"></span>des <span class=\"_ _16\"></span>exercices <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _b\"></span>(inclua<span class=\"_ _1\"></span>nt <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>charges<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>sociales <span class=\"_ _16\"></span>et <span class=\"_ _1\"></span>excluant <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>contributions <span class=\"_ _16\"></span>sociales <span class=\"_ _1\"></span>sur attribution d\u2019actions gratu<span class=\"_ _1\"></span>ites) se pr\u00e9sente co<span class=\"_ _1\"></span>mme suit :<span class=\"_ _1\"></span><span class=\"ff1\"> </span><table class=\"s w40a h39b\" id=\"_1cae3d1a-58b7-4631-9f66-243b9814d90b\"><tr><td class=\"c x252 y1e45 w1a9 h263\"><div class=\"t m0 x75 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">en milliers d'euros </div></td><td class=\"c x311 y1e45 w1a3 h263\"><div class=\"t m0 x6f h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">2025 </div></td><td class=\"c x261 y1e45 w207 h263\"><div class=\"t m0 x6f h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">2024 </div></td></tr><tr><td class=\"c x252 y1e46 w1a9 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Avantages du personn<span class=\"_ _0\"></span>el \u00e0 court terme </div></td><td class=\"c x311 y1e46 w1a3 h27b\"><div class=\"t m0 x44 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">1 342  </div></td><td class=\"c x261 y1e46 w207 h27b\"><div class=\"t m0 x98 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">1 505  </div></td></tr><tr><td class=\"c x252 y1e47 w1a9 h27b\"><div class=\"t m0 x75 h228 y1239 ff4 fs2a fc0 sc0 ls0 ws0\">Avantages post\u00e9rieu<span class=\"_ _0\"></span>rs \u00e0 l\u2019emploi<span class=\"ff1\"> </span></div></td><td class=\"c x311 y1e47 w1a3 h27b\"><div class=\"t m0 xb3 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">163  </div></td><td class=\"c x261 y1e47 w207 h27b\"><div class=\"t m0 x57 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">27  </div></td></tr><tr><td class=\"c x252 y1e48 w1a9 h27b\"><div class=\"t m0 x75 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">Paiements fond\u00e9s sur <span class=\"_ _0\"></span>des actions </div></td><td class=\"c x311 y1e48 w1a3 h27b\"><div class=\"t m0 xb3 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">205  </div></td><td class=\"c x261 y1e48 w207 h27b\"><div class=\"t m0 x56 h228 y1239 ff1 fs2a fc0 sc0 ls0 ws0\">385  </div></td></tr><tr><td class=\"c x252 y1e49 w1a9 h27b\"><div class=\"t m0 x75 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">R\u00e9mun\u00e9ration des dirige<span class=\"_ _0\"></span>ants </div></td><td class=\"c x311 y1e49 w1a3 h27b\"><div class=\"t m0 x44 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">1 710  </div></td><td class=\"c x261 y1e49 w207 h27b\"><div class=\"t m0 x98 h227 y1246 ff3 fs2a fc1 sc0 ls0 ws0\">1 917  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "Note 33.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Ev\u00e8nements po<span class=\"_ _1\"></span>st\u00e9rieurs <span class=\"_ _1\"></span>\u00e0 la date de cl\u00f4ture<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Le <span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>mars <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>26, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>roupe <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>confi\u00e9 <span class=\"_ _1\"></span>un <span class=\"_ _b\"></span>mandat <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>rachat <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>\u2019actions <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>eur <span class=\"_ _1\"></span>annulat<span class=\"_ _1\"></span>ion <span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>tataire de services d\u2019invest<span class=\"_ _1\"></span>issement, Rothsc<span class=\"_ _1\"></span>hild Martin Maure<span class=\"_ _1\"></span>l, pour un monta<span class=\"_ _1\"></span>nt de 10 mill<span class=\"_ _1\"></span>ions d\u2019euros.<span class=\"_ _b\"></span><span class=\"ff1\"> </span>Le <span class=\"_ _2\"></span>6 <span class=\"_ _0\"></span>mars <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>26, <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>Gr<span class=\"_ _1\"></span>oupe <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>acquis <span class=\"_ _2\"></span>10<span class=\"_ _1\"></span>0% <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>actions <span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>droits <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>ote <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>Kromit <span class=\"_ _0\"></span>GmbH, <span class=\"_ _2\"></span>soc<span class=\"_ _1\"></span>i\u00e9t\u00e9 <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>p\u00e9cialis\u00e9e dans <span class=\"_ _4\"> </span>la <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>stri<span class=\"_ _1\"></span>bution <span class=\"_ _4\"> </span>du <span class=\"_ _4\"></span>produit <span class=\"_ _16\"></span>P<span class=\"_ _1\"></span>lanisware <span class=\"_ _3\"> </span>Enterprise <span class=\"_ _4\"> </span>en <span class=\"_ _b\"></span>Autriche, <span class=\"_ _4\"> </span>pour <span class=\"_ _4\"></span>un <span class=\"_ _16\"></span>m<span class=\"_ _1\"></span>ontant <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>800 <span class=\"_ _4\"></span>milliers <span class=\"_ _4\"></span>d\u2019<span class=\"_ _0\"></span>euro<span class=\"_ _1\"></span>s. L<span class=\"_ _0\"></span>\u2019acquisition a \u00e9t\u00e9 financ\u00e9e<span class=\"_ _1\"></span> par la tr\u00e9sorerie.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "Note 34.<span class=\"ff6\"> <span class=\"_ _16\"></span></span>Honoraires de<span class=\"_ _1\"></span>s commissaires aux<span class=\"_ _1\"></span> comptes<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Les <span class=\"_ _1\"></span>honoraires <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Comm<span class=\"_ _1\"></span>issaires <span class=\"_ _1\"></span>aux<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>comptes <span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>des <span class=\"_ _1\"></span>membres <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>leur <span class=\"_ _b\"></span>r\u00e9seau <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ris <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>charge <span class=\"_ _b\"></span>par <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>roupe se d\u00e9taillent comme su<span class=\"_ _1\"></span>it :<span class=\"ff1\"> </span><table class=\"s w40b h39c\" id=\"_7cb32631-a051-4234-b3f5-58db83f4a1b0\"><tr><td></td><td></td><td class=\"c x3be y1e4a w209 h26d\"><div class=\"t m0 x97 hbd y17dc ff3 fsa fc1 sc0 ls0 ws0\">KPMG </div></td><td></td><td></td><td class=\"c x3bf y1e4a w209 h26d\"><div class=\"t m0 xed hbd y17dc ff3 fsa fc1 sc0 ls0 ws0\">Mazars </div></td><td></td><td class=\"c x3c0 y1e4a w209 h26d\"><div class=\"t m0 x9f hbd y17dc ff3 fsa fc1 sc0 ls0 ws0\">Total </div></td><td></td></tr><tr><td class=\"c x252 y1e4b w208 h1bd\"><div class=\"t m0 x75 hbd y1084 ff3 fsa fc1 sc0 ls0 ws0\">en milliers d'eur<span class=\"_ _0\"></span>os </div></td><td class=\"c x3be y1e4b w20a h1bd\"><div class=\"t m0 xc5 hbd y1084 ff3 fsa fc1 sc0 ls13 ws0\">2025<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2d1 y1e4b w20b h1bd\"><div class=\"t m0 xc5 hbd y1084 ff3 fsa fc1 sc0 ls13 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x3bf y1e4b w13e h1bd\"><div class=\"t m0 xc5 hbd y1084 ff3 fsa fc1 sc0 ls13 ws0\">2025<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3c1 y1e4b w13f h1bd\"><div class=\"t m0 xc5 hbd y1084 ff3 fsa fc1 sc0 ls13 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x3c0 y1e4b w20b h1bd\"><div class=\"t m0 xc5 hbd y1084 ff3 fsa fc1 sc0 ls13 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x3c2 y1e4b w20a h1bd\"><div class=\"t m0 xc5 hbd y1084 ff3 fsa fc1 sc0 ls13 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1a2 y1e4c w40c h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Certification<span class=\"_ _0\"></span> et examen limit\u00e9 se<span class=\"_ _0\"></span>mestriel<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x3be y1e4d w20a hc8\"><div class=\"t m0 x70 hbd y17df ff3 fsa fc1 sc0 ls13 ws0\">247<span class=\"ls0\"> </span></div></td><td class=\"c x2d1 y1e4d w20b hc8\"><div class=\"t m0 x70 hbd y17df ff3 fsa fc1 sc0 ls13 ws0\">242<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3bf y1e4d w13e hc8\"><div class=\"t m0 x70 hbd y17df ff3 fsa fc1 sc0 ls13 ws0\">484<span class=\"ls0\"> </span></div></td><td class=\"c x3c1 y1e4d w13f hc8\"><div class=\"t m0 x70 hbd y17df ff3 fsa fc1 sc0 ls13 ws0\">439<span class=\"ls0\"> </span></div></td><td class=\"c x3c0 y1e4d w20b hc8\"><div class=\"t m0 x70 hbd y17df ff3 fsa fc1 sc0 ls13 ws0\">732<span class=\"ls0\"> </span></div></td><td class=\"c x3c2 y1e4d w20a hc8\"><div class=\"t m0 x70 hbd y17df ff3 fsa fc1 sc0 ls13 ws0\">681<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1a2 y1e4e w40d h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">des comptes indiv<span class=\"_ _0\"></span>iduels et con<span class=\"_ _0\"></span>solid\u00e9s<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1e4f w208 h27b\"><div class=\"t m0 x75 h21 y1246 ff1 fsa fc0 sc0 ls0 ws0\">&gt; Planisware S.A<span class=\"_ _0\"></span>. </div></td><td></td><td class=\"c x3be y1e4f w20a h27b\"><div class=\"t m0 x70 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">247<span class=\"ls0\"> </span></div></td><td class=\"c x2d1 y1e4f w20b h27b\"><div class=\"t m0 x70 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">242<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3bf y1e4f w13e h27b\"><div class=\"t m0 x70 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">237<span class=\"ls0\"> </span></div></td><td class=\"c x3c1 y1e4f w13f h27b\"><div class=\"t m0 x70 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">219<span class=\"ls0\"> </span></div></td><td class=\"c x3c0 y1e4f w20b h27b\"><div class=\"t m0 x70 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">484<span class=\"ls0\"> </span></div></td><td class=\"c x3c2 y1e4f w20a h27b\"><div class=\"t m0 x70 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">460<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e50 w208 h27b\"><div class=\"t m0 x75 h21 y1246 ff1 fsa fc0 sc0 ls65 ws0\">&gt; <span class=\"ls0\">Filiales int\u00e9gr\u00e9es<span class=\"_ _0\"></span> globalement</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3be y1e50 w20a h27b\"><div class=\"t m0 x178 h21 y1246 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d1 y1e50 w20b h27b\"><div class=\"t m0 x178 h21 y1246 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x3bf y1e50 w13e h27b\"><div class=\"t m0 x70 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">248<span class=\"ls0\"> </span></div></td><td class=\"c x3c1 y1e50 w13f h27b\"><div class=\"t m0 x70 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">221<span class=\"ls0\"> </span></div></td><td class=\"c x3c0 y1e50 w20b h27b\"><div class=\"t m0 x70 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">248<span class=\"ls0\"> </span></div></td><td class=\"c x3c2 y1e50 w20a h27b\"><div class=\"t m0 x70 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">221<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e51 w208 h27b\"><div class=\"t m0 x75 hbd y1246 ff3 fsa fc1 sc0 ls0 ws0\">Certification<span class=\"_ _0\"></span> du rapport de dura<span class=\"_ _0\"></span>bilit\u00e9 </div></td><td></td><td class=\"c x3be y1e51 w20a h27b\"><div class=\"t m0 x71 hbd y1246 ff3 fsa fc1 sc0 ls13 ws0\">61<span class=\"ls0\"> </span></div></td><td class=\"c x2d1 y1e51 w20b h27b\"><div class=\"t m0 x97 hbd y1246 ff3 fsa fc1 sc0 ls13 ws0\">60<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3bf y1e51 w13e h27b\"><div class=\"t m0 x71 hbd y1246 ff3 fsa fc1 sc0 ls13 ws0\">41<span class=\"ls0\"> </span></div></td><td class=\"c x3c1 y1e51 w13f h27b\"><div class=\"t m0 x71 hbd y1246 ff3 fsa fc1 sc0 ls13 ws0\">40<span class=\"ls0\"> </span></div></td><td class=\"c x3c0 y1e51 w20b h27b\"><div class=\"t m0 x70 hbd y1246 ff3 fsa fc1 sc0 ls13 ws0\">102<span class=\"ls0\"> </span></div></td><td class=\"c x3c2 y1e51 w20a h27b\"><div class=\"t m0 x70 hbd y1246 ff3 fsa fc1 sc0 ls13 ws0\">100<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e52 w208 h27b\"><div class=\"t m0 x75 h21 y1246 ff1 fsa fc0 sc0 ls0 ws0\">&gt; Planisware S.A<span class=\"_ _0\"></span>. </div></td><td></td><td class=\"c x3be y1e52 w20a h27b\"><div class=\"t m0 x71 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">61<span class=\"ls0\"> </span></div></td><td class=\"c x2d1 y1e52 w20b h27b\"><div class=\"t m0 x97 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">60<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3bf y1e52 w13e h27b\"><div class=\"t m0 x71 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">41<span class=\"ls0\"> </span></div></td><td class=\"c x3c1 y1e52 w13f h27b\"><div class=\"t m0 x71 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">40<span class=\"ls0\"> </span></div></td><td class=\"c x3c0 y1e52 w20b h27b\"><div class=\"t m0 x70 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">102<span class=\"ls0\"> </span></div></td><td class=\"c x3c2 y1e52 w20a h27b\"><div class=\"t m0 x70 h21 y1246 ff1 fsa fc0 sc0 ls13 ws0\">100<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e53 w208 h263\"><div class=\"t m0 x75 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">&gt; Filiales int\u00e9gr\u00e9e<span class=\"_ _0\"></span>s globalement </div></td><td></td><td></td><td class=\"c x2d1 y1e53 w20b h263\"><div class=\"t m0 x178 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x3c1 y1e53 w13f h263\"><div class=\"t m0 x178 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x3c2 y1e53 w20a h263\"><div class=\"t m0 x178 h21 y1079 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1a2 y1e54 w40e h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">Services autres<span class=\"_ _0\"></span> que la certificati<span class=\"_ _0\"></span>on des<span class=\"_ _245\"> </span></div></td><td></td><td class=\"c x3be y1e55 w20a h28b\"><div class=\"t m0 x178 hbd ybb1 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x2d1 y1e55 w20b h28b\"><div class=\"t m0 x70 hbd ybb1 ff3 fsa fc1 sc0 ls13 ws0\">225<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3bf y1e55 w13e h28b\"><div class=\"t m0 x178 hbd ybb1 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3c1 y1e55 w13f h28b\"><div class=\"t m0 x70 hbd ybb1 ff3 fsa fc1 sc0 ls13 ws0\">235<span class=\"ls0\"> </span></div></td><td class=\"c x3c0 y1e55 w20b h28b\"><div class=\"t m0 x178 hbd ybb1 ff3 fsa fc1 sc0 ls0 ws0\">- </div></td><td class=\"c x3c2 y1e55 w20a h28b\"><div class=\"t m0 x70 hbd ybb1 ff3 fsa fc1 sc0 ls13 ws0\">460<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1a2 y1e56 w40f h34c\"><div class=\"t m0 x1a1 hbd y1bb2 ff3 fsa fc1 sc0 ls0 ws0\">comptes et du<span class=\"_ _0\"></span> rapport de durabi<span class=\"_ _0\"></span>lit\u00e9<span class=\"_ _245\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 y1e57 w208 h1bd\"><div class=\"t m0 x75 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">&gt; Planisware S.A<span class=\"_ _0\"></span>. </div></td><td></td><td class=\"c x3be y1e57 w20a h1bd\"><div class=\"t m0 x178 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d1 y1e57 w20b h1bd\"><div class=\"t m0 x70 h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">225<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3bf y1e57 w13e h1bd\"><div class=\"t m0 x178 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3c1 y1e57 w13f h1bd\"><div class=\"t m0 x70 h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">235<span class=\"ls0\"> </span></div></td><td class=\"c x3c0 y1e57 w20b h1bd\"><div class=\"t m0 x178 h21 y1084 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3c2 y1e57 w20a h1bd\"><div class=\"t m0 x70 h21 y1084 ff1 fsa fc0 sc0 ls13 ws0\">460<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 y1e58 w208 h26d\"><div class=\"t m0 x75 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">&gt; Filiales int\u00e9gr\u00e9e<span class=\"_ _0\"></span>s globalement </div></td><td></td><td class=\"c x3be y1e58 w20a h26d\"><div class=\"t m0 x178 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d1 y1e58 w20b h26d\"><div class=\"t m0 x178 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x3bf y1e58 w13e h26d\"><div class=\"t m0 x178 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3c1 y1e58 w13f h26d\"><div class=\"t m0 x178 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3c0 y1e58 w20b h26d\"><div class=\"t m0 x178 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3c2 y1e58 w20a h26d\"><div class=\"t m0 x178 h21 y17dc ff1 fsa fc0 sc0 ls0 ws0\">- </div></td></tr></table>En <span class=\"_ _16\"></span>2024, <span class=\"_ _16\"></span>les <span class=\"_ _b\"></span>serv<span class=\"_ _1\"></span>ices <span class=\"_ _16\"></span>autres <span class=\"_ _16\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _16\"></span>certification<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>des <span class=\"_ _16\"></span>comptes <span class=\"_ _b\"></span>et <span class=\"_ _16\"></span>du <span class=\"_ _16\"></span>rapport <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>durabilit\u00e9 <span class=\"_ _16\"></span>\u00e9tait <span class=\"_ _4\"></span>li\u00e9es <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _16\"></span>projet d\u2019introduction en bo<span class=\"_ _1\"></span>urse.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "fr",
    "entity": "scheme:969500356FAUM2X41Q59",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}