{"text_format":"3","workbook":"xlsx","n_sheets":12,"sheets":["Détail de l'activité","Détail des charges","Personnel","Hausses salariales","Durée de travail","Budget annuel","Détail des investissements","Chiffres d'affaires mensuels","Budgets trimestriels","Situations trimestrielles","Ecarts trimestriels","Ecarts cumulés"],"not_rendered":{"charts":6,"defined_names":165,"comments":1},"read":"whole","date_system":"1900"}

{"sheet":"Détail de l'activité","index":0,"n_rows":32,"n_cols":19,"rows_kept":32,"merged":[[1,1,1,3],[1,4,1,8],[3,1,4,1],[3,4,3,5],[3,7,4,7],[3,8,4,9],[3,11,3,12],[3,14,4,14],[3,15,4,16],[3,18,4,18],[7,1,7,3],[8,1,8,3],[9,1,9,3],[10,1,10,3],[11,1,11,3],[12,1,12,3],[13,1,13,3],[15,1,15,3],[16,1,16,3],[17,1,17,3],[24,1,24,3],[30,1,30,3]]}
[]
[{"$nulls":4},{"$f":"IF(ISBLANK(société),\" <-- Nom de l'entreprise à renseigner\",\" \")","v":" <-- Nom de l'entreprise à renseigner"}]
[]
[null,"Répartition \nde l'activité","Fixe","Var.","Réalisé N-1",null,null,"Produits \nfixes ","Produits\nvariables",null,null,"Budget N",null,null,"Produits \nfixes","Produits\nvariables",null,null,"D"]
[null,null,"%","%","€","%",{"$nulls":5},"€","%"]
[]
[null,"Exploitation"]
[null,"Vente de marchandises",{"$nulls":3},{"$f":"IF(ISBLANK(E8),\" \",E8/$E$12)","v":" "},null,null,{"$f":"E8","v":{"v":0,"d":"0 "}},{"$nulls":3},{"$f":"IF(ISBLANK(L8),\" \",L8/$L$12)","v":" "},null,null,{"$f":"L8","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(L8=0,\" \",IF(E8=0,\" \",(L8/E8)-1))),\" \",IF(L8=0,\" \",IF(E8=0,\" \",(L8/E8)-1)))","v":" "}]
[null,"Vente de produits finis",{"$nulls":3},{"$f":"IF(ISBLANK(E9),\" \",E9/$E$12)","v":" "},null,null,{"$f":"E9","v":{"v":0,"d":"0 "}},{"$nulls":3},{"$f":"IF(ISBLANK(L9),\" \",L9/$L$12)","v":" "},null,null,{"$f":"L9","v":{"v":0,"d":"0 "}},null,null," "]
[null,"Production de services vendus",{"$nulls":3},{"$f":"IF(ISBLANK(E10),\" \",E10/$E$12)","v":" "},null,null,{"v":0,"d":"0 "},{"$nulls":3},{"$f":"IF(ISBLANK(L10),\" \",L10/$L$12)","v":" "},null,null,{"v":0,"d":"0 "},null,null," "]
[null,"Produits d'activités annexes",{"$nulls":3},{"$f":"IF(ISBLANK(E11),\" \",E11/$E$12)","v":" "},null,null,{"v":0,"d":"0 "},{"$nulls":3},{"$f":"IF(ISBLANK(L11),\" \",L11/$L$12)","v":" "},null,null,{"v":0,"d":"0 "},null,null," "]
[null,"Chiffre d'affaires",null,null,{"$f":"SUM(E8:E11)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E12/$E$18),\" \",E12/$E$18)","v":" "},null,null,{"v":0,"d":"0 "},null,null,{"$f":"SUM(L8:L11)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L12/$L$18),\" \",L12/$L$18)","v":" "},null,null,{"v":0,"d":"0 "},null,null," "]
[null,"- dont chiffre d'affaires France",{"$nulls":3},{"$f":"IF(ISERROR(E13/E12),\" \",E13/E12)","v":" "},null,null,{"v":0,"d":"0 "},{"$nulls":3},{"$f":"IF(ISERROR(L13/L12),\" \",L13/L12)","v":" "},null,null,{"v":0,"d":"0 "},null,null," "]
[null,"- dont chiffre d'affaires export",null,null,{"$f":"E12-E13","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E14/E12),\" \",E14/E12)","v":" "},null,null,{"v":0,"d":"0 "},null,null,{"$f":"L12-L13","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L14/L12),\" \",L14/L12)","v":" "},null,null,{"v":0,"d":"0 "},null,null," "]
[]
[null,"Production stockée ",{"$nulls":6},{"$f":"E16","v":{"v":0,"d":"0 "}},{"$nulls":6},{"$f":"L16","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L16),\" \",IF(ISBLANK(E16),\" \",(L16/E16)-1))),\" \",IF(ISBLANK(L16),\" \",IF(ISBLANK(E16),\" \",(L16/E16)-1)))","v":" "}]
[null,"Production immobilisée",{"$nulls":6},{"v":0,"d":"0 "},{"$nulls":6},{"v":0,"d":"0 "},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L17),\" \",IF(ISBLANK(E17),\" \",(L17/E17)-1))),\" \",IF(ISBLANK(L17),\" \",IF(ISBLANK(E17),\" \",(L17/E17)-1)))","v":" "}]
[null,"Production totale",null,null,{"$f":"E12+SUM(E16:E17)","v":{"v":0,"d":"0 "}},{"$f":"IF(E18=0,\" \",100%)","v":" "},null,null,{"v":0,"d":"0 "},null,null,{"$f":"L12+SUM(L16:L17)","v":{"v":0,"d":"0 "}},{"$f":"IF(L18=0,\" \",100%)","v":" "},null,null,{"v":0,"d":"0 "},null,null,{"$f":"IF(ISERROR(IF(L18=0,\" \",IF(E18=0,\" \",(L18/E18)-1))),\" \",IF(L18=0,\" \",IF(E18=0,\" \",(L18/E18)-1)))","v":" "}]
[null,"Activité financière",{"$nulls":5},{"$f":"IF((H18+I18-E18)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H18+I18-E18)=0,\"ok\",H18+I18-E18)","v":"ok"},{"$nulls":5},{"$f":"IF((O18+P18-L18)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O18+P18-L18)=0,\"ok\",O18+P18-L18)","v":"ok"}]
[null,"Produits de participation",null,{"$f":"IF(ISBLANK(C20),0,100%-C20)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E20*C20","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C20),0,E20-H20)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L20*C20","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C20),0,L20-O20)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L20),\" \",IF(ISBLANK(E20),\" \",(L20/E20)-1))),\" \",IF(ISBLANK(L20),\" \",IF(ISBLANK(E20),\" \",(L20/E20)-1)))","v":" "}]
[null,"Revenus s/escomptes fournisseurs",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E21*C21","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C21),0,E21-H21)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L21*C21","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C21),0,L21-O21)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L21),\" \",IF(ISBLANK(E21),\" \",(L21/E21)-1))),\" \",IF(ISBLANK(L21),\" \",IF(ISBLANK(E21),\" \",(L21/E21)-1)))","v":" "}]
[null,"Gains de change",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E22*C22","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C22),0,E22-H22)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L22*C22","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C22),0,L22-O22)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L22),\" \",IF(ISBLANK(E22),\" \",(L22/E22)-1))),\" \",IF(ISBLANK(L22),\" \",IF(ISBLANK(E22),\" \",(L22/E22)-1)))","v":" "}]
[null,"Produits nets sur placements",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E23*C23","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C23),0,E23-H23)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L23*C23","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C23),0,L23-O23)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L23),\" \",IF(ISBLANK(E23),\" \",(L23/E23)-1))),\" \",IF(ISBLANK(L23),\" \",IF(ISBLANK(E23),\" \",(L23/E23)-1)))","v":" "}]
[null,"Autres Produits financiers",{"v":1,"d":"100%"},{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E24*C24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C24),0,E24-H24)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L24*C24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C24),0,L24-O24)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L24),\" \",IF(ISBLANK(E24),\" \",(L24/E24)-1))),\" \",IF(ISBLANK(L24),\" \",IF(ISBLANK(E24),\" \",(L24/E24)-1)))","v":" "}]
[null,"Produits financiers",null,null,{"$f":"SUM(E20:E24)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E25/production),\" \",E25/production)","v":" "},null,{"$f":"SUM(H20:H24)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I20:I24)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I25/production),\" \",I25/production)","v":" "},null,{"$f":"SUM(L20:L24)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L25/production_prévue),\" \",L25/production_prévue)","v":" "},null,{"$f":"SUM(O20:O24)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P20:P24)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P25/production_prévue),\" \",P25/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L25=0,\" \",IF(E25=0,\" \",(L25/E25)-1))),\" \",IF(L25=0,\" \",IF(E25=0,\" \",(L25/E25)-1)))","v":" "}]
[null,"Activité exceptionnelle",{"$nulls":5},{"$f":"IF((H25+I25-E25)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H25+I25-E25)=0,\"ok\",H25+I25-E25)","v":"ok"},{"$nulls":5},{"$f":"IF((O25+P25-L25)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O25+P25-L25)=0,\"ok\",O25+P25-L25)","v":"ok"}]
[null,"Produits exceptionnels sur op. de gestion",{"v":1,"d":"100%"},{"$f":"IF(ISBLANK(C27),0,100%-C27)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E27*C27","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C27),0,E27-H27)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L27*C27","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C27),0,L27-O27)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L27),\" \",IF(ISBLANK(E27),\" \",(L27/E27)-1))),\" \",IF(ISBLANK(L27),\" \",IF(ISBLANK(E27),\" \",(L27/E27)-1)))","v":" "}]
[null,"Produits exceptionnels sur op. de capital",{"v":1,"d":"100%"},{"$f":"IF(ISBLANK(C28),0,100%-C28)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E28*C28","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C28),0,E28-H28)","v":{"v":0,"d":"0 "}},{"$nulls":6},{"$f":"IF(ISBLANK(C28),0,L28-O28)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L28),\" \",IF(ISBLANK(E28),\" \",(L28/E28)-1))),\" \",IF(ISBLANK(L28),\" \",IF(ISBLANK(E28),\" \",(L28/E28)-1)))","v":" "}]
[null,"Reprise amortissements dérogatoires",null,{"$f":"IF(ISBLANK(C29),0,100%-C29)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E29*C29","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C29),0,E29-H29)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L29*C29","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C29),0,L29-O29)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L29),\" \",IF(ISBLANK(E29),\" \",(L29/E29)-1))),\" \",IF(ISBLANK(L29),\" \",IF(ISBLANK(E29),\" \",(L29/E29)-1)))","v":" "}]
[{"$nulls":3},{"$f":"IF(ISBLANK(C30),0,100%-C30)","v":{"v":0,"d":"0%"}},{"v":0,"d":"0 "},null,null,{"$f":"E30*C30","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C30),0,E30-H30)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L30*C30","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C30),0,L30-O30)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L30),\" \",IF(ISBLANK(E30),\" \",(L30/E30)-1))),\" \",IF(ISBLANK(L30),\" \",IF(ISBLANK(E30),\" \",(L30/E30)-1)))","v":" "}]
[null,"Produits exceptionnels",null,null,{"$f":"SUM(E27:E30)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E31/production),\" \",E31/production)","v":" "},null,{"$f":"SUM(H27:H30)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I27:I30)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I31/production),\" \",I31/production)","v":" "},null,{"$f":"SUM(L27:L30)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L31/production_prévue),\" \",L31/production_prévue)","v":" "},null,{"$f":"SUM(O27:O30)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P27:P30)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P31/production_prévue),\" \",P31/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L31=0,\" \",IF(E31=0,\" \",(L31/E31)-1))),\" \",IF(L31=0,\" \",IF(E31=0,\" \",(L31/E31)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H31+I31-E31)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H31+I31-E31)=0,\"ok\",H31+I31-E31)","v":"ok"},{"$nulls":5},{"$f":"IF((O31+P31-L31)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O31+P31-L31)=0,\"ok\",O31+P31-L31)","v":"ok"}]

{"sheet":"Détail des charges","index":1,"n_rows":145,"n_cols":19,"rows_kept":145,"merged":[[1,4,1,5],[1,7,2,7],[1,8,2,9],[1,11,1,12],[1,14,2,14],[1,15,2,16],[1,18,2,18],[4,1,4,3],[5,1,5,3],[5,11,6,11],[6,1,6,3],[7,1,7,3],[8,1,8,3],[9,1,9,3],[10,1,10,3],[10,11,11,11],[11,1,11,3],[12,1,12,3],[13,1,13,3],[14,1,14,3],[19,1,19,3],[20,1,20,3],[23,1,23,3],[24,1,24,3],[28,1,28,3],[29,1,29,3],[32,1,32,3],[33,1,33,3],[36,1,36,3],[37,1,37,3],[40,1,40,3],[41,1,41,3],[47,1,47,3],[48,1,48,3],[52,1,52,3],[53,1,53,3],[57,1,57,3],[58,1,58,3],[64,1,64,3],[65,1,65,3],[72,1,72,3],[73,1,73,3],[76,1,76,3],[77,1,77,3],[81,1,81,3],[82,1,82,3],[85,1,85,3],[86,1,86,3],[89,1,89,3],[90,1,90,3],[93,1,93,3],[94,1,94,3],[95,1,95,3],[96,1,96,3],[105,1,105,3],[106,1,106,3],[107,1,107,3],[112,1,112,3],[115,1,115,3],[118,1,118,3],[119,1,119,3],[124,1,124,3],[129,1,129,3],[130,1,130,3],[137,1,137,3],[138,1,138,3],[143,1,143,3]]}
[]
[null,{"$f":"IF(ISBLANK(société),\" \",société)","v":" "},"Fixe","Var.","Réalisé N-1",null,null,"Charges \nfixes ","Charges \nvariables",null,null,"Budget N",null,null,"Charges \nfixes ","Charges \nvariables",null,null,"D"]
[null,"Détail des charges","%","%","€","%",{"$nulls":5},"€","%"]
[]
[null,"Achats marchandises"]
[null,"Achats de marchandises",{"$nulls":6},{"$f":"E6","v":{"v":0,"d":"0 "}},null,null,"Taux de \nmarge ciale ?"]
[null,"Port sur achats de marchandises",{"$nulls":6},{"$f":"E7","v":{"v":0,"d":"0 "}}]
[null,"D de stocks de marchandises",{"$nulls":6},{"v":0,"d":"0 "}]
[null,"Marchandises consommées",null,null,{"$f":"SUM(E6:E8)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E9/'Détail de l''activité'!E8),\" \",E9/'Détail de l''activité'!E8)","v":" "},null,null,{"$f":"SUM(I6:I8)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I9/'Détail de l''activité'!I8),\" \",I9/'Détail de l''activité'!I8)","v":" "},null,{"$f":"négoce_prévu*(1-M7)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L9/négoce_prévu),\" \",L9/négoce_prévu)","v":" "},null,null,{"$f":"L9-O9","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P9/négoce_prévu),\" \",P9/négoce_prévu)","v":" "},null,{"$f":"IF(ISERROR(IF(L9=0,\" \",IF(E9=0,\" \",(L9/E9)-1))),\" \",IF(L9=0,\" \",IF(E9=0,\" \",(L9/E9)-1)))","v":" "}]
[null,"Achats matières",{"$nulls":5},{"$f":"IF((H9+I9-E9)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H9+I9-E9)=0,\"ok\",H9+I9-E9)","v":"ok"},{"$nulls":5},{"$f":"IF((O9+P9-L9)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O9+P9-L9)=0,\"ok\",O9+P9-L9)","v":"ok"}]
[null,"Achats de matières et autres approvisionnements",{"$nulls":6},{"$f":"E11","v":{"v":0,"d":"0 "}},null,null,"Taux de \nmarge brute ?"]
[null,"Port sur achats de matières et autres approvisionnements",{"$nulls":6},{"v":0,"d":"0 "}]
[null,"D de stocks de matières et autres approvisionnements",{"$nulls":6},{"v":0,"d":"0 "}]
[null,"Matières consommées",null,null,{"$f":"SUM(E11:E13)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(matières/(biens+services+prod_stockée+prod_immo)),\" \",matières/(biens+services+prod_stockée+prod_immo))","v":" "},null,null,{"$f":"SUM(I11:I13)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(matières/(biens+services+prod_stockée+prod_immo)),\" \",matières/(biens+services+prod_stockée+prod_immo))","v":" "},null,{"$f":"(biens_prévus+services_prévus+prod_stockée_prévue+prod_immo_prévue)*(1-M12)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(matières_prévues/(biens_prévus+services_prévus+prod_stockée_prévue+prod_immo_prévue)),\" \",matières_prévues/(biens_prévus+services_prévus+prod_stockée_prévue+prod_immo_prévue))","v":" "},null,null,{"$f":"L14-O14","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(matières_prévues/(biens_prévus+services_prévus+prod_stockée_prévue+prod_immo_prévue)),\" \",matières_prévues/(biens_prévus+services_prévus+prod_stockée_prévue+prod_immo_prévue))","v":" "},null,{"$f":"IF(ISERROR(IF(L14=0,\" \",IF(E14=0,\" \",(L14/E14)-1))),\" \",IF(L14=0,\" \",IF(E14=0,\" \",(L14/E14)-1)))","v":" "}]
[null,"Autres achats et charges externes",{"$nulls":5},{"$f":"IF((H14+I14-E14)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H14+I14-E14)=0,\"ok\",H14+I14-E14)","v":"ok"},{"$nulls":5},{"$f":"IF((O14+P14-L14)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O14+P14-L14)=0,\"ok\",O14+P14-L14)","v":"ok"}]
[null,"Eau",null,{"$f":"IF(ISBLANK(C16),0,100%-C16)","v":{"v":0,"d":"0%"}},null,{"$f":"IF(ISERROR(E16/'Détail de l''activité'!$E$18),\" \",E16/'Détail de l''activité'!$E$18)","v":" "},null,{"$f":"E16*C16","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C16),0,E16-H16)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L16*C16","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C16),0,L16-O16)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L16),\" \",IF(ISBLANK(E16),\" \",(L16/E16)-1))),\" \",IF(ISBLANK(L16),\" \",IF(ISBLANK(E16),\" \",(L16/E16)-1)))","v":" "}]
[null,"Electricité",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E17*C17","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C17),0,E17-H17)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L17*C17","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C17),0,L17-O17)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L17),\" \",IF(ISBLANK(E17),\" \",(L17/E17)-1))),\" \",IF(ISBLANK(L17),\" \",IF(ISBLANK(E17),\" \",(L17/E17)-1)))","v":" "}]
[null,"Gaz",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E18*C18","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C18),0,E18-H18)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L18*C18","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C18),0,L18-O18)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L18),\" \",IF(ISBLANK(E18),\" \",(L18/E18)-1))),\" \",IF(ISBLANK(L18),\" \",IF(ISBLANK(E18),\" \",(L18/E18)-1)))","v":" "}]
[null,"Carburant",null,{"v":0,"d":"0%"},null,{"$f":"IF(ISERROR(E19/'Détail de l''activité'!$E$18),\" \",E19/'Détail de l''activité'!$E$18)","v":" "},null,{"$f":"E19*C19","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C19),0,E19-H19)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L19*C19","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C19),0,L19-O19)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L19),\" \",IF(ISBLANK(E19),\" \",(L19/E19)-1))),\" \",IF(ISBLANK(L19),\" \",IF(ISBLANK(E19),\" \",(L19/E19)-1)))","v":" "}]
[null,"Energie",null,null,{"$f":"SUM(E16:E19)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E20/production),\" \",E20/production)","v":" "},null,{"$f":"SUM(H16:H19)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I16:I19)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I20/production),\" \",I20/production)","v":" "},null,{"$f":"SUM(L16:L19)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L20/production_prévue),\" \",L20/production_prévue)","v":" "},null,{"$f":"SUM(O16:O19)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P16:P19)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P20/production_prévue),\" \",P20/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L20=0,\" \",IF(E20=0,\" \",(L20/E20)-1))),\" \",IF(L20=0,\" \",IF(E20=0,\" \",(L20/E20)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H20+I20-E20)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H20+I20-E20)=0,\"ok\",H20+I20-E20)","v":"ok"},{"$nulls":5},{"$f":"IF((O20+P20-L20)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O20+P20-L20)=0,\"ok\",O20+P20-L20)","v":"ok"}]
[null,"Fournitures d'entretien et petit équipement",null,{"$f":"IF(ISBLANK(C22),0,100%-C22)","v":{"v":0,"d":"0%"}},null,{"$f":"IF(ISERROR(E22/'Détail de l''activité'!$E$18),\" \",E22/'Détail de l''activité'!$E$18)","v":" "},null,{"$f":"E22*C22","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C22),0,E22-H22)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L22*C22","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C22),0,L22-O22)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L22),\" \",IF(ISBLANK(E22),\" \",(L22/E22)-1))),\" \",IF(ISBLANK(L22),\" \",IF(ISBLANK(E22),\" \",(L22/E22)-1)))","v":" "}]
[null,"Fournitures administratives",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E23*C23","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C23),0,E23-H23)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L23*C23","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C23),0,L23-O23)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L23),\" \",IF(ISBLANK(E23),\" \",(L23/E23)-1))),\" \",IF(ISBLANK(L23),\" \",IF(ISBLANK(E23),\" \",(L23/E23)-1)))","v":" "}]
[null,"Petit équipement et fournitures",null,null,{"$f":"SUM(E22:E23)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E24/production),\" \",E24/production)","v":" "},null,{"$f":"SUM(H22:H23)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I22:I23)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I24/production),\" \",I24/production)","v":" "},null,{"$f":"SUM(L22:L23)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L24/production_prévue),\" \",L24/production_prévue)","v":" "},null,{"$f":"SUM(O22:O23)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P22:P23)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P24/production_prévue),\" \",P24/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L24=0,\" \",IF(E24=0,\" \",(L24/E24)-1))),\" \",IF(L24=0,\" \",IF(E24=0,\" \",(L24/E24)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H24+I24-E24)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H24+I24-E24)=0,\"ok\",H24+I24-E24)","v":"ok"},{"$nulls":5},{"$f":"IF((O24+P24-L24)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O24+P24-L24)=0,\"ok\",O24+P24-L24)","v":"ok"}]
[{"$nulls":3},{"$f":"IF(ISBLANK(C26),0,100%-C26)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E26*C26","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C26),0,E26-H26)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L26*C26","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C26),0,L26-O26)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L26),\" \",IF(ISBLANK(E26),\" \",(L26/E26)-1))),\" \",IF(ISBLANK(L26),\" \",IF(ISBLANK(E26),\" \",(L26/E26)-1)))","v":" "}]
[{"$nulls":3},{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E27*C27","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C27),0,E27-H27)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L27*C27","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C27),0,L27-O27)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L27),\" \",IF(ISBLANK(E27),\" \",(L27/E27)-1))),\" \",IF(ISBLANK(L27),\" \",IF(ISBLANK(E27),\" \",(L27/E27)-1)))","v":" "}]
[{"$nulls":3},{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E28*C28","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C28),0,E28-H28)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L28*C28","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C28),0,L28-O28)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L28),\" \",IF(ISBLANK(E28),\" \",(L28/E28)-1))),\" \",IF(ISBLANK(L28),\" \",IF(ISBLANK(E28),\" \",(L28/E28)-1)))","v":" "}]
[null,"Sous-traitance",null,null,{"$f":"SUM(E26:E28)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E29/production),\" \",E29/production)","v":" "},null,{"$f":"SUM(H26:H28)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I26:I28)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I29/production),\" \",I29/production)","v":" "},null,{"$f":"SUM(L26:L28)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L29/production_prévue),\" \",L29/production_prévue)","v":" "},null,{"$f":"SUM(O26:O28)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P26:P28)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P29/production_prévue),\" \",P29/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L29=0,\" \",IF(E29=0,\" \",(L29/E29)-1))),\" \",IF(L29=0,\" \",IF(E29=0,\" \",(L29/E29)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H29+I29-E29)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H29+I29-E29)=0,\"ok\",H29+I29-E29)","v":"ok"},{"$nulls":5},{"$f":"IF((O29+P29-L29)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O29+P29-L29)=0,\"ok\",O29+P29-L29)","v":"ok"}]
[null,"Crédit-bail immobilier",null,{"$f":"IF(ISBLANK(C31),0,100%-C31)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E31*C31","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C31),0,E31-H31)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L31*C31","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C31),0,L31-O31)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L31),\" \",IF(ISBLANK(E31),\" \",(L31/E31)-1))),\" \",IF(ISBLANK(L31),\" \",IF(ISBLANK(E31),\" \",(L31/E31)-1)))","v":" "}]
[null,"Crédit-bail mobilier",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E32*C32","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C32),0,E32-H32)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L32*C32","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C32),0,L32-O32)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L32),\" \",IF(ISBLANK(E32),\" \",(L32/E32)-1))),\" \",IF(ISBLANK(L32),\" \",IF(ISBLANK(E32),\" \",(L32/E32)-1)))","v":" "}]
[null,"Redevances de crédit-bail",null,null,{"$f":"SUM(E31:E32)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E33/production),\" \",E33/production)","v":" "},null,{"$f":"SUM(H31:H32)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I31:I32)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I33/production),\" \",I33/production)","v":" "},null,{"$f":"SUM(L31:L32)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L33/production_prévue),\" \",L33/production_prévue)","v":" "},null,{"$f":"SUM(O31:O32)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P31:P32)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P33/production_prévue),\" \",P33/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L33=0,\" \",IF(E33=0,\" \",(L33/E33)-1))),\" \",IF(L33=0,\" \",IF(E33=0,\" \",(L33/E33)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H33+I33-E33)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H33+I33-E33)=0,\"ok\",H33+I33-E33)","v":"ok"},{"$nulls":5},{"$f":"IF((O33+P33-L33)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O33+P33-L33)=0,\"ok\",O33+P33-L33)","v":"ok"}]
[null,"Location immobilère",null,{"$f":"IF(ISBLANK(C35),0,100%-C35)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E35*C35","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C35),0,E35-H35)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L35*C35","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C35),0,L35-O35)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L35),\" \",IF(ISBLANK(E35),\" \",(L35/E35)-1))),\" \",IF(ISBLANK(L35),\" \",IF(ISBLANK(E35),\" \",(L35/E35)-1)))","v":" "}]
[null,"Locations mobilières",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E36*C36","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C36),0,E36-H36)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L36*C36","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C36),0,L36-O36)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L36),\" \",IF(ISBLANK(E36),\" \",(L36/E36)-1))),\" \",IF(ISBLANK(L36),\" \",IF(ISBLANK(E36),\" \",(L36/E36)-1)))","v":" "}]
[null,"Locations",null,null,{"$f":"SUM(E35:E36)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E37/production),\" \",E37/production)","v":" "},null,{"$f":"SUM(H35:H36)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I35:I36)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I37/production),\" \",I37/production)","v":" "},null,{"$f":"SUM(L35:L36)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L37/production_prévue),\" \",L37/production_prévue)","v":" "},null,{"$f":"SUM(O35:O36)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P35:P36)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P37/production_prévue),\" \",P37/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L37=0,\" \",IF(E37=0,\" \",(L37/E37)-1))),\" \",IF(L37=0,\" \",IF(E37=0,\" \",(L37/E37)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H37+I37-E37)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H37+I37-E37)=0,\"ok\",H37+I37-E37)","v":"ok"},{"$nulls":5},{"$f":"IF((O37+P37-L37)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O37+P37-L37)=0,\"ok\",O37+P37-L37)","v":"ok"}]
[null,"Entretien",null,{"$f":"IF(ISBLANK(C39),0,100%-C39)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E39*C39","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C39),0,E39-H39)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L39*C39","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C39),0,L39-O39)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L39),\" \",IF(ISBLANK(E39),\" \",(L39/E39)-1))),\" \",IF(ISBLANK(L39),\" \",IF(ISBLANK(E39),\" \",(L39/E39)-1)))","v":" "}]
[null,"Maintenance",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E40*C40","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C40),0,E40-H40)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L40*C40","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C40),0,L40-O40)","v":{"v":0,"d":"0 "}}]
[null,"Entretien et réparations",null,null,{"$f":"SUM(E39:E40)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E41/production),\" \",E41/production)","v":" "},null,{"$f":"SUM(H39:H40)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I39:I40)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I41/production),\" \",I41/production)","v":" "},null,{"$f":"SUM(L39:L40)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L41/production_prévue),\" \",L41/production_prévue)","v":" "},null,{"$f":"SUM(O39:O40)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P39:P40)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P41/production_prévue),\" \",P41/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L41=0,\" \",IF(E41=0,\" \",(L41/E41)-1))),\" \",IF(L41=0,\" \",IF(E41=0,\" \",(L41/E41)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H41+I41-E41)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H41+I41-E41)=0,\"ok\",H41+I41-E41)","v":"ok"},{"$nulls":5},{"$f":"IF((O41+P41-L41)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O41+P41-L41)=0,\"ok\",O41+P41-L41)","v":"ok"}]
[null,"Multirisque industrielle",null,{"$f":"IF(ISBLANK(C43),0,100%-C43)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E43*C43","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C43),0,E43-H43)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L43*C43","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C43),0,L43-O43)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L43),\" \",IF(ISBLANK(E43),\" \",(L43/E43)-1))),\" \",IF(ISBLANK(L43),\" \",IF(ISBLANK(E43),\" \",(L43/E43)-1)))","v":" "}]
[null,"Responsablité civile",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E44*C44","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C44),0,E44-H44)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L44*C44","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C44),0,L44-O44)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L44),\" \",IF(ISBLANK(E44),\" \",(L44/E44)-1))),\" \",IF(ISBLANK(L44),\" \",IF(ISBLANK(E44),\" \",(L44/E44)-1)))","v":" "}]
[null,"Marchandises transportées",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E45*C45","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C45),0,E45-H45)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L45*C45","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C45),0,L45-O45)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L45),\" \",IF(ISBLANK(E45),\" \",(L45/E45)-1))),\" \",IF(ISBLANK(L45),\" \",IF(ISBLANK(E45),\" \",(L45/E45)-1)))","v":" "}]
[null,"Flotte véhicules",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E46*C46","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C46),0,E46-H46)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L46*C46","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C46),0,L46-O46)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L46),\" \",IF(ISBLANK(E46),\" \",(L46/E46)-1))),\" \",IF(ISBLANK(L46),\" \",IF(ISBLANK(E46),\" \",(L46/E46)-1)))","v":" "}]
[null,"Assurance-crédit",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E47*C47","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C47),0,E47-H47)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L47*C47","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C47),0,L47-O47)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L47),\" \",IF(ISBLANK(E47),\" \",(L47/E47)-1))),\" \",IF(ISBLANK(L47),\" \",IF(ISBLANK(E47),\" \",(L47/E47)-1)))","v":" "}]
[null,"Assurances",null,null,{"$f":"SUM(E43:E47)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E48/production),\" \",E48/production)","v":" "},null,{"$f":"SUM(H43:H47)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I43:I47)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I48/production),\" \",I48/production)","v":" "},null,{"$f":"SUM(L43:L47)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L48/production_prévue),\" \",L48/production_prévue)","v":" "},null,{"$f":"SUM(O43:O47)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P43:P47)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P48/production_prévue),\" \",P48/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L48=0,\" \",IF(E48=0,\" \",(L48/E48)-1))),\" \",IF(L48=0,\" \",IF(E48=0,\" \",(L48/E48)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H48+I48-E48)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H48+I48-E48)=0,\"ok\",H48+I48-E48)","v":"ok"},{"$nulls":5},{"$f":"IF((O48+P48-L48)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O48+P48-L48)=0,\"ok\",O48+P48-L48)","v":"ok"}]
[{"$nulls":3},{"$f":"IF(ISBLANK(C50),0,100%-C50)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E50*C50","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C50),0,E50-H50)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L50*C50","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C50),0,L50-O50)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L50),\" \",IF(ISBLANK(E50),\" \",(L50/E50)-1))),\" \",IF(ISBLANK(L50),\" \",IF(ISBLANK(E50),\" \",(L50/E50)-1)))","v":" "}]
[{"$nulls":3},{"v":0,"d":"0%"},{"v":0,"d":"0 "},null,null,{"$f":"E51*C51","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C51),0,E51-H51)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L51*C51","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C51),0,L51-O51)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L51),\" \",IF(ISBLANK(E51),\" \",(L51/E51)-1))),\" \",IF(ISBLANK(L51),\" \",IF(ISBLANK(E51),\" \",(L51/E51)-1)))","v":" "}]
[{"$nulls":3},{"v":0,"d":"0%"},{"v":0,"d":"0 "},null,null,{"$f":"E52*C52","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C52),0,E52-H52)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L52*C52","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C52),0,L52-O52)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L52),\" \",IF(ISBLANK(E52),\" \",(L52/E52)-1))),\" \",IF(ISBLANK(L52),\" \",IF(ISBLANK(E52),\" \",(L52/E52)-1)))","v":" "}]
[null,"Etudes et recherches",null,null,{"$f":"SUM(E50:E52)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E53/production),\" \",E53/production)","v":" "},null,{"$f":"SUM(H50:H52)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I50:I52)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I53/production),\" \",I53/production)","v":" "},null,{"$f":"SUM(L50:L52)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L53/production_prévue),\" \",L53/production_prévue)","v":" "},null,{"$f":"SUM(O50:O52)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P50:P52)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P53/production_prévue),\" \",P53/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L53=0,\" \",IF(E53=0,\" \",(L53/E53)-1))),\" \",IF(L53=0,\" \",IF(E53=0,\" \",(L53/E53)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H53+I53-E53)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H53+I53-E53)=0,\"ok\",H53+I53-E53)","v":"ok"},{"$nulls":5},{"$f":"IF((O53+P53-L53)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O53+P53-L53)=0,\"ok\",O53+P53-L53)","v":"ok"}]
[null,"documentation générale",null,{"$f":"IF(ISBLANK(C55),0,100%-C55)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E55*C55","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C55),0,E55-H55)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L55*C55","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C55),0,L55-O55)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L55),\" \",IF(ISBLANK(E55),\" \",(L55/E55)-1))),\" \",IF(ISBLANK(L55),\" \",IF(ISBLANK(E55),\" \",(L55/E55)-1)))","v":" "}]
[null,"documentation technique",null,{"v":0,"d":"0%"},{"v":0,"d":"0 "},null,null,{"$f":"E56*C56","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C56),0,E56-H56)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L56*C56","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C56),0,L56-O56)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L56),\" \",IF(ISBLANK(E56),\" \",(L56/E56)-1))),\" \",IF(ISBLANK(L56),\" \",IF(ISBLANK(E56),\" \",(L56/E56)-1)))","v":" "}]
[{"$nulls":3},{"v":0,"d":"0%"},{"v":0,"d":"0 "},null,null,{"$f":"E57*C57","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C57),0,E57-H57)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L57*C57","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C57),0,L57-O57)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L57),\" \",IF(ISBLANK(E57),\" \",(L57/E57)-1))),\" \",IF(ISBLANK(L57),\" \",IF(ISBLANK(E57),\" \",(L57/E57)-1)))","v":" "}]
[null,"Documentation et Divers",null,null,{"$f":"SUM(E55:E57)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E58/production),\" \",E58/production)","v":" "},null,{"$f":"SUM(H55:H57)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I55:I57)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I58/production),\" \",I58/production)","v":" "},null,{"$f":"SUM(L55:L57)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L58/production_prévue),\" \",L58/production_prévue)","v":" "},null,{"$f":"SUM(O55:O57)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P55:P57)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P58/production_prévue),\" \",P58/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L58=0,\" \",IF(E58=0,\" \",(L58/E58)-1))),\" \",IF(L58=0,\" \",IF(E58=0,\" \",(L58/E58)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H58+I58-E58)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H58+I58-E58)=0,\"ok\",H58+I58-E58)","v":"ok"},{"$nulls":5},{"$f":"IF((O58+P58-L58)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O58+P58-L58)=0,\"ok\",O58+P58-L58)","v":"ok"}]
[null,"commissions sur ventes",null,{"$f":"IF(ISBLANK(C60),0,100%-C60)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E60*C60","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C60),0,E60-H60)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L60*C60","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C60),0,L60-O60)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L60),\" \",IF(ISBLANK(E60),\" \",(L60/E60)-1))),\" \",IF(ISBLANK(L60),\" \",IF(ISBLANK(E60),\" \",(L60/E60)-1)))","v":" "}]
[null,"autres commissions",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E61*C61","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C61),0,E61-H61)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L61*C61","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C61),0,L61-O61)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L61),\" \",IF(ISBLANK(E61),\" \",(L61/E61)-1))),\" \",IF(ISBLANK(L61),\" \",IF(ISBLANK(E61),\" \",(L61/E61)-1)))","v":" "}]
[null,"honoraires",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E62*C62","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C62),0,E62-H62)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L62*C62","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C62),0,L62-O62)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L62),\" \",IF(ISBLANK(E62),\" \",(L62/E62)-1))),\" \",IF(ISBLANK(L62),\" \",IF(ISBLANK(E62),\" \",(L62/E62)-1)))","v":" "}]
[null,"frais d'actes et contentieux",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E63*C63","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C63),0,E63-H63)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L63*C63","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C63),0,L63-O63)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L63),\" \",IF(ISBLANK(E63),\" \",(L63/E63)-1))),\" \",IF(ISBLANK(L63),\" \",IF(ISBLANK(E63),\" \",(L63/E63)-1)))","v":" "}]
[null,"frais divers",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E64*C64","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C64),0,E64-H64)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L64*C64","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C64),0,L64-O64)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L64),\" \",IF(ISBLANK(E64),\" \",(L64/E64)-1))),\" \",IF(ISBLANK(L64),\" \",IF(ISBLANK(E64),\" \",(L64/E64)-1)))","v":" "}]
[null,"Rémunérations d'intermédiaires et honoraires",null,null,{"$f":"SUM(E60:E64)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E65/production),\" \",E65/production)","v":" "},null,{"$f":"SUM(H60:H64)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I60:I64)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I65/production),\" \",I65/production)","v":" "},null,{"$f":"SUM(L60:L64)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L65/production_prévue),\" \",L65/production_prévue)","v":" "},null,{"$f":"SUM(O60:O64)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P60:P64)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P65/production_prévue),\" \",P65/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L65=0,\" \",IF(E65=0,\" \",(L65/E65)-1))),\" \",IF(L65=0,\" \",IF(E65=0,\" \",(L65/E65)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H65+I65-E65)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H65+I65-E65)=0,\"ok\",H65+I65-E65)","v":"ok"},{"$nulls":5},{"$f":"IF((O65+P65-L65)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O65+P65-L65)=0,\"ok\",O65+P65-L65)","v":"ok"}]
[null,"Annonces et insertions",null,{"$f":"IF(ISBLANK(C67),0,100%-C67)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E67*C67","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C67),0,E67-H67)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L67*C67","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C67),0,L67-O67)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L67),\" \",IF(ISBLANK(E67),\" \",(L67/E67)-1))),\" \",IF(ISBLANK(L67),\" \",IF(ISBLANK(E67),\" \",(L67/E67)-1)))","v":" "}]
[null,"Foires, expositions, salons professionnels",null,{"v":0,"d":"0%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$nulls":5},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null," "]
[null,"Promotions, cadeaux à la clientèle",null,{"v":0,"d":"0%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$nulls":5},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null," "]
[null,"Catalogues  et imprimés",null,{"v":0,"d":"0%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$nulls":5},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null," "]
[null,"Frais techniques, hébergement Web",null,{"v":0,"d":"0%"},{"v":0,"d":"0 "},null,null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$nulls":5},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null," "]
[null,"Pourboires et dons",null,{"v":0,"d":"0%"},{"v":0,"d":"0 "},null,null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$nulls":5},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null," "]
[null,"Publicité, publications, relations publiques",null,null,{"$f":"SUM(E67:E72)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E73/production),\" \",E73/production)","v":" "},null,{"$f":"SUM(H67:H72)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I67:I72)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I73/production),\" \",I73/production)","v":" "},null,{"$f":"SUM(L67:L72)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L73/production_prévue),\" \",L73/production_prévue)","v":" "},null,{"$f":"SUM(O67:O72)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P67:P72)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P73/production_prévue),\" \",P73/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L73=0,\" \",IF(E73=0,\" \",(L73/E73)-1))),\" \",IF(L73=0,\" \",IF(E73=0,\" \",(L73/E73)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H73+I73-E73)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H73+I73-E73)=0,\"ok\",H73+I73-E73)","v":"ok"},{"$nulls":5},{"$f":"IF((O73+P73-L73)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O73+P73-L73)=0,\"ok\",O73+P73-L73)","v":"ok"}]
[null,"transport sur ventes france",null,{"$f":"IF(ISBLANK(C75),0,100%-C75)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E75*C75","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C75),0,E75-H75)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L75*C75","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C75),0,L75-O75)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L75),\" \",IF(ISBLANK(E75),\" \",(L75/E75)-1))),\" \",IF(ISBLANK(L75),\" \",IF(ISBLANK(E75),\" \",(L75/E75)-1)))","v":" "}]
[null,"transport sur ventes export",null,{"v":0,"d":"0%"},{"v":0,"d":"0 "},null,null,{"$f":"E76*C76","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C76),0,E76-H76)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L76*C76","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C76),0,L76-O76)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L76),\" \",IF(ISBLANK(E76),\" \",(L76/E76)-1))),\" \",IF(ISBLANK(L76),\" \",IF(ISBLANK(E76),\" \",(L76/E76)-1)))","v":" "}]
[null,"Transports sur ventes",null,null,{"$f":"SUM(E75:E76)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E77/production),\" \",E77/production)","v":" "},null,{"$f":"SUM(H75:H76)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I75:I76)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I77/production),\" \",I77/production)","v":" "},null,{"$f":"SUM(L75:L76)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L77/production_prévue),\" \",L77/production_prévue)","v":" "},null,{"$f":"SUM(O75:O76)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P75:P76)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P77/production_prévue),\" \",P77/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L77=0,\" \",IF(E77=0,\" \",(L77/E77)-1))),\" \",IF(L77=0,\" \",IF(E77=0,\" \",(L77/E77)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H77+I77-E77)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H77+I77-E77)=0,\"ok\",H77+I77-E77)","v":"ok"},{"$nulls":5},{"$f":"IF((O77+P77-L77)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O77+P77-L77)=0,\"ok\",O77+P77-L77)","v":"ok"}]
[null,"Déplacements",null,{"$f":"IF(ISBLANK(C79),0,100%-C79)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E79*C79","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C79),0,E79-H79)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L79*C79","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C79),0,L79-O79)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L79),\" \",IF(ISBLANK(E79),\" \",(L79/E79)-1))),\" \",IF(ISBLANK(L79),\" \",IF(ISBLANK(E79),\" \",(L79/E79)-1)))","v":" "}]
[null,"missions",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E80*C80","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C80),0,E80-H80)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L80*C80","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C80),0,L80-O80)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L80),\" \",IF(ISBLANK(E80),\" \",(L80/E80)-1))),\" \",IF(ISBLANK(L80),\" \",IF(ISBLANK(E80),\" \",(L80/E80)-1)))","v":" "}]
[null,"receptions",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E81*C81","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C81),0,E81-H81)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L81*C81","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C81),0,L81-O81)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L81),\" \",IF(ISBLANK(E81),\" \",(L81/E81)-1))),\" \",IF(ISBLANK(L81),\" \",IF(ISBLANK(E81),\" \",(L81/E81)-1)))","v":" "}]
[null,"Déplacements, missions et réceptions",null,null,{"$f":"SUM(E79:E81)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E82/production),\" \",E82/production)","v":" "},null,{"$f":"SUM(H79:H81)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I79:I81)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I82/production),\" \",I82/production)","v":" "},null,{"$f":"SUM(L79:L81)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L82/production_prévue),\" \",L82/production_prévue)","v":" "},null,{"$f":"SUM(O79:O81)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P79:P81)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P82/production_prévue),\" \",P82/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L82=0,\" \",IF(E82=0,\" \",(L82/E82)-1))),\" \",IF(L82=0,\" \",IF(E82=0,\" \",(L82/E82)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H82+I82-E82)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H82+I82-E82)=0,\"ok\",H82+I82-E82)","v":"ok"},{"$nulls":5},{"$f":"IF((O82+P82-L82)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O82+P82-L82)=0,\"ok\",O82+P82-L82)","v":"ok"}]
[null,"affranchissement",null,{"$f":"IF(ISBLANK(C84),0,100%-C84)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E84*C84","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C84),0,E84-H84)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L84*C84","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C84),0,L84-O84)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L84),\" \",IF(ISBLANK(E84),\" \",(L84/E84)-1))),\" \",IF(ISBLANK(L84),\" \",IF(ISBLANK(E84),\" \",(L84/E84)-1)))","v":" "}]
[null,"télécommunications",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E85*C85","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C85),0,E85-H85)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L85*C85","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C85),0,L85-O85)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L85),\" \",IF(ISBLANK(E85),\" \",(L85/E85)-1))),\" \",IF(ISBLANK(L85),\" \",IF(ISBLANK(E85),\" \",(L85/E85)-1)))","v":" "}]
[null,"Frais postaux et de télécommunications",null,null,{"$f":"SUM(E84:E85)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E86/production),\" \",E86/production)","v":" "},null,{"$f":"SUM(H84:H85)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I84:I85)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I86/production),\" \",I86/production)","v":" "},null,{"$f":"SUM(L84:L85)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L86/production_prévue),\" \",L86/production_prévue)","v":" "},null,{"$f":"SUM(O84:O85)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P84:P85)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P86/production_prévue),\" \",P86/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L86=0,\" \",IF(E86=0,\" \",(L86/E86)-1))),\" \",IF(L86=0,\" \",IF(E86=0,\" \",(L86/E86)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H86+I86-E86)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H86+I86-E86)=0,\"ok\",H86+I86-E86)","v":"ok"},{"$nulls":5},{"$f":"IF((O86+P86-L86)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O86+P86-L86)=0,\"ok\",O86+P86-L86)","v":"ok"}]
[{"$nulls":3},{"$f":"IF(ISBLANK(C88),0,100%-C88)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E88*C88","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C88),0,E88-H88)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L88*C88","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C88),0,L88-O88)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L88),\" \",IF(ISBLANK(E88),\" \",(L88/E88)-1))),\" \",IF(ISBLANK(L88),\" \",IF(ISBLANK(E88),\" \",(L88/E88)-1)))","v":" "}]
[{"$nulls":3},{"v":0,"d":"0%"},{"v":0,"d":"0 "},null,null,{"$f":"E89*C89","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C89),0,E89-H89)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L89*C89","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C89),0,L89-O89)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L89),\" \",IF(ISBLANK(E89),\" \",(L89/E89)-1))),\" \",IF(ISBLANK(L89),\" \",IF(ISBLANK(E89),\" \",(L89/E89)-1)))","v":" "}]
[null,"Services bancaires",null,null,{"$f":"SUM(E88:E89)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E90/production),\" \",E90/production)","v":" "},null,{"$f":"SUM(H88:H89)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I88:I89)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I90/production),\" \",I90/production)","v":" "},null,{"$f":"SUM(L88:L89)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L90/production_prévue),\" \",L90/production_prévue)","v":" "},null,{"$f":"SUM(O88:O89)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P88:P89)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P90/production_prévue),\" \",P90/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L90=0,\" \",IF(E90=0,\" \",(L90/E90)-1))),\" \",IF(L90=0,\" \",IF(E90=0,\" \",(L90/E90)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H90+I90-E90)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H90+I90-E90)=0,\"ok\",H90+I90-E90)","v":"ok"},{"$nulls":5},{"$f":"IF((O90+P90-L90)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O90+P90-L90)=0,\"ok\",O90+P90-L90)","v":"ok"}]
[null,"Cotisations",null,{"$f":"IF(ISBLANK(C92),0,100%-C92)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E92*C92","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C92),0,E92-H92)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L92*C92","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C92),0,L92-O92)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L92),\" \",IF(ISBLANK(E92),\" \",(L92/E92)-1))),\" \",IF(ISBLANK(L92),\" \",IF(ISBLANK(E92),\" \",(L92/E92)-1)))","v":" "}]
[{"$nulls":3},{"v":0,"d":"0%"},{"v":0,"d":"0 "},null,null,{"$f":"E93*C93","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C93),0,E93-H93)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"L93*C93","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C93),0,L93-O93)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L93),\" \",IF(ISBLANK(E93),\" \",(L93/E93)-1))),\" \",IF(ISBLANK(L93),\" \",IF(ISBLANK(E93),\" \",(L93/E93)-1)))","v":" "}]
[null,"Cotisations et Divers",null,null,{"$f":"SUM(E92:E93)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E94/production),\" \",E94/production)","v":" "},null,{"$f":"SUM(H92:H93)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I92:I93)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I94/production),\" \",I94/production)","v":" "},null,{"$f":"SUM(L92:L93)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L94/production_prévue),\" \",L94/production_prévue)","v":" "},null,{"$f":"SUM(O92:O93)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P92:P93)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P94/production_prévue),\" \",P94/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L94=0,\" \",IF(E94=0,\" \",(L94/E94)-1))),\" \",IF(L94=0,\" \",IF(E94=0,\" \",(L94/E94)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H94+I94-E94)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H94+I94-E94)=0,\"ok\",H94+I94-E94)","v":"ok"},{"$nulls":5},{"$f":"IF((O94+P94-L94)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O94+P94-L94)=0,\"ok\",O94+P94-L94)","v":"ok"}]
[null,"Autres achats & services extérieurs",null,null,{"$f":"E20+E24+E29+E33+E37+E41+E48+E53+E58+E65+E73+E77+E82+E86+E90+E94","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E96/production),\" \",E96/production)","v":" "},null,{"$f":"H20+H24+H29+H33+H37+H41+H48+H53+H58+H65+H73+H77+H82+H86+H90+H94","v":{"v":0,"d":"0 "}},{"$f":"I20+I24+I29+I33+I37+I41+I48+I53+I58+I65+I73+I77+I82+I86+I90+I94","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I96/production),\" \",I96/production)","v":" "},null,{"$f":"L20+L24+L29+L33+L37+L41+L48+L53+L58+L65+L73+L77+L82+L86+L90+L94","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L96/production_prévue),\" \",L96/production_prévue)","v":" "},null,{"$f":"O20+O24+O29+O33+O37+O41+O48+O53+O58+O65+O73+O77+O82+O86+O90+O94","v":{"v":0,"d":"0 "}},{"$f":"P20+P24+P29+P33+P37+P41+P48+P53+P58+P65+P73+P77+P82+P86+P90+P94","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P96/production_prévue),\" \",P96/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L96=0,\" \",IF(E96=0,\" \",(L96/E96)-1))),\" \",IF(L96=0,\" \",IF(E96=0,\" \",(L96/E96)-1)))","v":" "}]
[null,"Impôts et taxes"]
[null,"Charges fiscales sur salaires fixes",{"v":1,"d":"100%"},{"$f":"IF(ISBLANK(C98),0,100%-C98)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E98*C98","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C98),0,E98-H98)","v":{"v":0,"d":"0 "}},null,null,{"$f":"ch.fisc_fixes","v":{"v":0,"d":"0 "}},null,null,{"$f":"L98*C98","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C98),0,L98-O98)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(ISBLANK(L98),\" \",IF(ISBLANK(E98),\" \",(L98/E98)-1))),\" \",IF(ISBLANK(L98),\" \",IF(ISBLANK(E98),\" \",(L98/E98)-1)))","v":" "}]
[null,"Charges fiscales sur salaires variables",{"v":0,"d":"0%"},{"v":1,"d":"100%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null,{"$f":"ch.fisc_variables","v":{"v":0,"d":"0 "}},null,null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null," "]
[null,"Contribution foncière des entreprises",{"v":1,"d":"100%"},{"v":0,"d":"0%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$nulls":5},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null," "]
[null,"Contribution sur la valeur ajoutée",{"v":1,"d":"100%"},{"v":0,"d":"0%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$nulls":5},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null," "]
[null,"Taxe foncière",{"v":1,"d":"100%"},{"v":0,"d":"0%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$nulls":5},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null," "]
[null,"Taxe sur les véhicules des sociétés",{"v":1,"d":"100%"},{"v":0,"d":"0%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$nulls":5},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null," "]
[null,"Droits d'enregistrement & de timbre",{"v":1,"d":"100%"},{"v":0,"d":"0%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$nulls":5},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null," "]
[{"$nulls":3},{"v":0,"d":"0%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$nulls":5},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null," "]
[null,"Impôts & taxes",null,null,{"$f":"SUM(E98:E105)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E106/production),\" \",E106/production)","v":" "},null,{"$f":"SUM(H98:H105)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I98:I105)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I106/production),\" \",I106/production)","v":" "},null,{"$f":"SUM(L98:L105)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L106/production_prévue),\" \",L106/production_prévue)","v":" "},null,{"$f":"SUM(O98:O105)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P98:P105)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P106/production_prévue),\" \",P106/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L106=0,\" \",IF(E106=0,\" \",(L106/E106)-1))),\" \",IF(L106=0,\" \",IF(E106=0,\" \",(L106/E106)-1)))","v":" "}]
[null,"Charges de personnel",{"$nulls":5},{"$f":"IF((H106+I106-E106)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H106+I106-E106)=0,\"ok\",H106+I106-E106)","v":"ok"},{"$nulls":5},{"$f":"IF((O106+P106-L106)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O106+P106-L106)=0,\"ok\",O106+P106-L106)","v":"ok"}]
[null,"Personnel salarié",null,null,{"$f":"SUM(E109:E112)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E108/production),\" \",E108/production)","v":" "},null,{"$f":"SUM(H109:H112)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},null,null,{"$f":"SUM(L109:L112)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L108/production_prévue),\" \",L108/production_prévue)","v":" "},null,{"$f":"SUM(O109:O112)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P109:P112)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(L108=0,\" \",IF(E108=0,\" \",(L108/E108)-1))),\" \",IF(L108=0,\" \",IF(E108=0,\" \",(L108/E108)-1)))","v":" "}]
[null,"Charges salariales fixes",{"v":1,"d":"100%"},{"$f":"IF(ISBLANK(C109),0,100%-C109)","v":{"v":0,"d":"0%"}},null,{"$f":"IF(ISERROR(E109/production),\" \",E109/production)","v":" "},null,{"$f":"E109*C109","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C109),0,E109-H109)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I109/'Détail de l''activité'!#REF!),\" \",I109/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"salaires_fixes+ch.soc_fixes","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L109/production_prévue),\" \",L109/production_prévue)","v":" "},null,{"$f":"L109*C109","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C109),0,L109-O109)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P109/'Détail de l''activité'!#REF!),\" \",P109/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L109),\" \",IF(ISBLANK(E109),\" \",(L109/E109)-1))),\" \",IF(ISBLANK(L109),\" \",IF(ISBLANK(E109),\" \",(L109/E109)-1)))","v":" "}]
[null,"Charges salariales variables",{"v":0,"d":"0%"},{"v":1,"d":"100%"},null,{"$f":"IF(ISERROR(E110/production),\" \",E110/production)","v":" "},null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(I110/'Détail de l''activité'!#REF!),\" \",I110/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"salaires_variables+ch.soc_variables","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L110/production_prévue),\" \",L110/production_prévue)","v":" "},null,{"$f":"L110*C110","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C110),0,L110-O110)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P110/'Détail de l''activité'!#REF!),\" \",P110/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L110),\" \",IF(ISBLANK(E110),\" \",(L110/E110)-1))),\" \",IF(ISBLANK(L110),\" \",IF(ISBLANK(E110),\" \",(L110/E110)-1)))","v":" "}]
[null,"Médecine du travail",{"v":1,"d":"100%"},{"v":0,"d":"0%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(I111/'Détail de l''activité'!#REF!),\" \",I111/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(P111/'Détail de l''activité'!#REF!),\" \",P111/'Détail de l''activité'!#REF!)","v":" "},null," "]
[{"$nulls":3},{"v":0,"d":"0%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(I112/'Détail de l''activité'!#REF!),\" \",I112/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(P112/'Détail de l''activité'!#REF!),\" \",P112/'Détail de l''activité'!#REF!)","v":" "},null," "]
[null,"VRP multicartes",1,{"$f":"100%-C113","v":0},{"$f":"SUM(E114:E115)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E113/production),\" \",E113/production)","v":" "},null,{"$f":"SUM(H114:H115)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},null,null,{"$f":"SUM(L114:L115)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L113/production_prévue),\" \",L113/production_prévue)","v":" "},null,{"$f":"SUM(O114:O115)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},null,null,{"$f":"IF(ISERROR(IF(L113=0,\" \",IF(E113=0,\" \",(L113/E113)-1))),\" \",IF(L113=0,\" \",IF(E113=0,\" \",(L113/E113)-1)))","v":" "}]
[null,"commissions",null,{"$f":"IF(ISBLANK(C114),0,100%-C114)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E114*C114","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C114),0,E114-H114)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I114/'Détail de l''activité'!#REF!),\" \",I114/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"$f":"L114*C114","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C114),0,L114-O114)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P114/'Détail de l''activité'!#REF!),\" \",P114/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L114),\" \",IF(ISBLANK(E114),\" \",(L114/E114)-1))),\" \",IF(ISBLANK(L114),\" \",IF(ISBLANK(E114),\" \",(L114/E114)-1)))","v":" "}]
[null,"Cotisations",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E115*C115","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C115),0,E115-H115)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I115/'Détail de l''activité'!#REF!),\" \",I115/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"$f":"L115*C115","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C115),0,L115-O115)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P115/'Détail de l''activité'!#REF!),\" \",P115/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L115),\" \",IF(ISBLANK(E115),\" \",(L115/E115)-1))),\" \",IF(ISBLANK(L115),\" \",IF(ISBLANK(E115),\" \",(L115/E115)-1)))","v":" "}]
[null,"Personnel intérimaire",1,0,{"$f":"SUM(E117:E118)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E116/production),\" \",E116/production)","v":" "},null,{"$f":"SUM(H117:H118)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I117:I118)","v":{"v":0,"d":"0 "}},null,null,{"$f":"SUM(L117:L118)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L116/production_prévue),\" \",L116/production_prévue)","v":" "},null,{"$f":"SUM(O117:O118)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P117:P118)","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISERROR(IF(L116=0,\" \",IF(E116=0,\" \",(L116/E116)-1))),\" \",IF(L116=0,\" \",IF(E116=0,\" \",(L116/E116)-1)))","v":" "}]
[null,null,{"v":0,"d":"0%"},{"$f":"IF(ISBLANK(C117),0,100%-C117)","v":{"v":1,"d":"100%"}},{"$nulls":3},{"$f":"E117*C117","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C117),0,E117-H117)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I117/'Détail de l''activité'!#REF!),\" \",I117/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"$f":"L117*C117","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C117),0,L117-O117)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P117/'Détail de l''activité'!#REF!),\" \",P117/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L117),\" \",IF(ISBLANK(E117),\" \",(L117/E117)-1))),\" \",IF(ISBLANK(L117),\" \",IF(ISBLANK(E117),\" \",(L117/E117)-1)))","v":" "}]
[{"$nulls":3},{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E118*C118","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C118),0,E118-H118)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I118/'Détail de l''activité'!#REF!),\" \",I118/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"$f":"L118*C118","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C118),0,L118-O118)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P118/'Détail de l''activité'!#REF!),\" \",P118/'Détail de l''activité'!#REF!)","v":" "}]
[null,"Charges de personnel",null,null,{"$f":"E108+E113+E116","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E119/production),\" \",E119/production)","v":" "},null,{"$f":"H108+H113+H116","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(I119/production),\" \",I119/production)","v":" "},null,{"$f":"L108+L113+L116","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L119/production_prévue),\" \",L119/production_prévue)","v":" "},null,{"$f":"O108+O113+O116","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(P119/production_prévue),\" \",P119/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L119=0,\" \",IF(E119=0,\" \",(L119/E119)-1))),\" \",IF(L119=0,\" \",IF(E119=0,\" \",(L119/E119)-1)))","v":" "}]
[null,"Autres charges de gestion",{"$nulls":5},{"$f":"IF((H119+I119-E119)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H119+I119-E119)=0,\"ok\",H119+I119-E119)","v":"ok"},{"$nulls":5},{"$f":"IF((O119+P119-L119)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O119+P119-L119)=0,\"ok\",O119+P119-L119)","v":"ok"}]
[null,"Redevances pour concessions, brevets, licences..",null,{"$f":"IF(ISBLANK(C121),0,100%-C121)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E121*C121","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C121),0,E121-H121)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I121/'Détail de l''activité'!#REF!),\" \",I121/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"$f":"L121*C121","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C121),0,L121-O121)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P121/'Détail de l''activité'!#REF!),\" \",P121/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L121),\" \",IF(ISBLANK(E121),\" \",(L121/E121)-1))),\" \",IF(ISBLANK(L121),\" \",IF(ISBLANK(E121),\" \",(L121/E121)-1)))","v":" "}]
[null,"Jetons de présence",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E122*C122","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C122),0,E122-H122)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I122/'Détail de l''activité'!#REF!),\" \",I122/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"$f":"L122*C122","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C122),0,L122-O122)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P122/'Détail de l''activité'!#REF!),\" \",P122/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L122),\" \",IF(ISBLANK(E122),\" \",(L122/E122)-1))),\" \",IF(ISBLANK(L122),\" \",IF(ISBLANK(E122),\" \",(L122/E122)-1)))","v":" "}]
[null,"Pertes sur créances",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E123*C123","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C123),0,E123-H123)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I123/'Détail de l''activité'!#REF!),\" \",I123/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"$f":"L123*C123","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C123),0,L123-O123)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P123/'Détail de l''activité'!#REF!),\" \",P123/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L123),\" \",IF(ISBLANK(E123),\" \",(L123/E123)-1))),\" \",IF(ISBLANK(L123),\" \",IF(ISBLANK(E123),\" \",(L123/E123)-1)))","v":" "}]
[null,"Charges diverses de gestion",null,{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E124*C124","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C124),0,E124-H124)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I124/'Détail de l''activité'!#REF!),\" \",I124/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"$f":"L124*C124","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C124),0,L124-O124)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P124/'Détail de l''activité'!#REF!),\" \",P124/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L124),\" \",IF(ISBLANK(E124),\" \",(L124/E124)-1))),\" \",IF(ISBLANK(L124),\" \",IF(ISBLANK(E124),\" \",(L124/E124)-1)))","v":" "}]
[null,"Autres charges de gestion",null,null,{"$f":"SUM(E121:E124)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E125/production),\" \",E125/production)","v":" "},null,{"$f":"SUM(H121:H124)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I121:I124)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I125/production),\" \",I125/production)","v":" "},null,{"$f":"SUM(L121:L124)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L125/production_prévue),\" \",L125/production_prévue)","v":" "},null,{"$f":"SUM(O121:O124)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P121:P124)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P125/production_prévue),\" \",P125/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L125=0,\" \",IF(E125=0,\" \",(L125/E125)-1))),\" \",IF(L125=0,\" \",IF(E125=0,\" \",(L125/E125)-1)))","v":" "}]
[null,"Amortissements et provisions",{"$nulls":5},{"$f":"IF((H125+I125-E125)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H125+I125-E125)=0,\"ok\",H125+I125-E125)","v":"ok"},{"$nulls":5},{"$f":"IF((O125+P125-L125)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O125+P125-L125)=0,\"ok\",O125+P125-L125)","v":"ok"}]
[null,"Dotation aux amortissements",{"v":1,"d":"100%"},{"$f":"IF(ISBLANK(C127),0,100%-C127)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E127*C127","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C127),0,E127-H127)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I127/'Détail de l''activité'!#REF!),\" \",I127/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"$f":"L127*C127","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C127),0,L127-O127)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P127/'Détail de l''activité'!#REF!),\" \",P127/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L127),\" \",IF(ISBLANK(E127),\" \",(L127/E127)-1))),\" \",IF(ISBLANK(L127),\" \",IF(ISBLANK(E127),\" \",(L127/E127)-1)))","v":" "}]
[null,"Dotation aux provisions",{"v":1,"d":"100%"},{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E128*C128","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C128),0,E128-H128)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I128/'Détail de l''activité'!#REF!),\" \",I128/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"$f":"L128*C128","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C128),0,L128-O128)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P128/'Détail de l''activité'!#REF!),\" \",P128/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L128),\" \",IF(ISBLANK(E128),\" \",(L128/E128)-1))),\" \",IF(ISBLANK(L128),\" \",IF(ISBLANK(E128),\" \",(L128/E128)-1)))","v":" "}]
[null,"Reprises sur provisions",{"v":1,"d":"100%"},{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E129*C129","v":{"v":0,"d":"0 "}},{"$f":"E129-H129","v":{"v":0,"d":"0 "}}]
[null,"Amortissements & provisions nettes",null,null,{"$f":"E127+E128-E129","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E130/production),\" \",E130/production)","v":" "},null,{"$f":"H127+H128-H129","v":{"v":0,"d":"0 "}},{"$f":"I127+I128-I129","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I130/production),\" \",I130/production)","v":" "},null,{"$f":"L127+L128-L129","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L130/production_prévue),\" \",L130/production_prévue)","v":" "},null,{"$f":"O127+O128-O129","v":{"v":0,"d":"0 "}},{"$f":"P127+P128-P129","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P130/production_prévue),\" \",P130/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L130=0,\" \",IF(E130=0,\" \",(L130/E130)-1))),\" \",IF(L130=0,\" \",IF(E130=0,\" \",(L130/E130)-1)))","v":" "}]
[null,"Charges financières",{"$nulls":5},{"$f":"IF((H130+I130-E130)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H130+I130-E130)=0,\"ok\",H130+I130-E130)","v":"ok"},{"$nulls":5},{"$f":"IF((O130+P130-L130)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O130+P130-L130)=0,\"ok\",O130+P130-L130)","v":"ok"}]
[null,"Intérêts des emprunts",{"v":1,"d":"100%"},{"$f":"IF(ISBLANK(C132),0,100%-C132)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E132*C132","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C132),0,E132-H132)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I132/'Détail de l''activité'!#REF!),\" \",I132/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"$f":"L132*C132","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C132),0,L132-O132)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P132/'Détail de l''activité'!#REF!),\" \",P132/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L132),\" \",IF(ISBLANK(E132),\" \",(L132/E132)-1))),\" \",IF(ISBLANK(L132),\" \",IF(ISBLANK(E132),\" \",(L132/E132)-1)))","v":" "}]
[null,"Intérêts des comptes courants",{"v":1,"d":"100%"},{"v":0,"d":"0%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(I133/'Détail de l''activité'!#REF!),\" \",I133/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(P133/'Détail de l''activité'!#REF!),\" \",P133/'Détail de l''activité'!#REF!)","v":" "},null," "]
[null,"Intérêts sur concours bancaires",null,{"v":0,"d":"0%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(I134/'Détail de l''activité'!#REF!),\" \",I134/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(P134/'Détail de l''activité'!#REF!),\" \",P134/'Détail de l''activité'!#REF!)","v":" "},null," "]
[null,"Intérêts sur escomptes accordés aux clients",null,{"v":0,"d":"0%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(I135/'Détail de l''activité'!#REF!),\" \",I135/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(P135/'Détail de l''activité'!#REF!),\" \",P135/'Détail de l''activité'!#REF!)","v":" "},null," "]
[null,"Perte de change",null,{"v":0,"d":"0%"},{"$nulls":3},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(I136/'Détail de l''activité'!#REF!),\" \",I136/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(P136/'Détail de l''activité'!#REF!),\" \",P136/'Détail de l''activité'!#REF!)","v":" "},null," "]
[null,"Autres charges financières",null,{"v":0,"d":"0%"},{"v":0,"d":"0 "},null,null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(I137/'Détail de l''activité'!#REF!),\" \",I137/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(P137/'Détail de l''activité'!#REF!),\" \",P137/'Détail de l''activité'!#REF!)","v":" "},null," "]
[null,"Charges financières",null,null,{"$f":"SUM(E132:E137)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E138/production),\" \",E138/production)","v":" "},null,{"$f":"SUM(H132:H137)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I132:I137)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I138/production),\" \",I138/production)","v":" "},null,{"$f":"SUM(L132:L137)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L138/production_prévue),\" \",L138/production_prévue)","v":" "},null,{"$f":"SUM(O132:O137)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P132:P137)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P138/production_prévue),\" \",P138/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L138=0,\" \",IF(E138=0,\" \",(L138/E138)-1))),\" \",IF(L138=0,\" \",IF(E138=0,\" \",(L138/E138)-1)))","v":" "}]
[null,"Charges exceptionnelles",{"$nulls":5},{"$f":"IF((H138+I138-E138)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H138+I138-E138)=0,\"ok\",H138+I138-E138)","v":"ok"},{"$nulls":5},{"$f":"IF((O138+P138-L138)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O138+P138-L138)=0,\"ok\",O138+P138-L138)","v":"ok"}]
[null,"Charges exceptionnelles sur op. de gestion",{"v":1,"d":"100%"},{"$f":"IF(ISBLANK(C140),0,100%-C140)","v":{"v":0,"d":"0%"}},{"$nulls":3},{"$f":"E140*C140","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C140),0,E140-H140)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I140/'Détail de l''activité'!#REF!),\" \",I140/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"$f":"L140*C140","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C140),0,L140-O140)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P140/'Détail de l''activité'!#REF!),\" \",P140/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L140),\" \",IF(ISBLANK(E140),\" \",(L140/E140)-1))),\" \",IF(ISBLANK(L140),\" \",IF(ISBLANK(E140),\" \",(L140/E140)-1)))","v":" "}]
[null,"Charges exceptionnelles sur op. de capital",{"v":1,"d":"100%"},{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E141*C141","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C141),0,E141-H141)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I141/'Détail de l''activité'!#REF!),\" \",I141/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"$f":"L141*C141","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C141),0,L141-O141)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P141/'Détail de l''activité'!#REF!),\" \",P141/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L141),\" \",IF(ISBLANK(E141),\" \",(L141/E141)-1))),\" \",IF(ISBLANK(L141),\" \",IF(ISBLANK(E141),\" \",(L141/E141)-1)))","v":" "}]
[null,"Dotation aux amortissements dérogatoires",{"v":1,"d":"100%"},{"v":0,"d":"0%"},{"$nulls":3},{"$f":"E142*C142","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C142),0,E142-H142)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I142/'Détail de l''activité'!#REF!),\" \",I142/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"$f":"L142*C142","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C142),0,L142-O142)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P142/'Détail de l''activité'!#REF!),\" \",P142/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L142),\" \",IF(ISBLANK(E142),\" \",(L142/E142)-1))),\" \",IF(ISBLANK(L142),\" \",IF(ISBLANK(E142),\" \",(L142/E142)-1)))","v":" "}]
[null,null,{"v":1,"d":"100%"},{"v":0,"d":"0%"},{"v":0,"d":"0 "},null,null,{"$f":"E143*C143","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C143),0,E143-H143)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I143/'Détail de l''activité'!#REF!),\" \",I143/'Détail de l''activité'!#REF!)","v":" "},{"$nulls":4},{"$f":"L143*C143","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(C143),0,L143-O143)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P143/'Détail de l''activité'!#REF!),\" \",P143/'Détail de l''activité'!#REF!)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L143),\" \",IF(ISBLANK(E143),\" \",(L143/E143)-1))),\" \",IF(ISBLANK(L143),\" \",IF(ISBLANK(E143),\" \",(L143/E143)-1)))","v":" "}]
[null,"Charges exceptionnelles",null,null,{"$f":"SUM(E140:E143)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E144/production),\" \",E144/production)","v":" "},null,{"$f":"SUM(H140:H143)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I140:I143)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I144/production),\" \",I144/production)","v":" "},null,{"$f":"SUM(L140:L143)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L144/production_prévue),\" \",L144/production_prévue)","v":" "},null,{"$f":"SUM(O140:O143)","v":{"v":0,"d":"0 "}},{"$f":"SUM(P140:P143)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P144/production_prévue),\" \",P144/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(L144=0,\" \",IF(E144=0,\" \",(L144/E144)-1))),\" \",IF(L144=0,\" \",IF(E144=0,\" \",(L144/E144)-1)))","v":" "}]
[{"$nulls":7},{"$f":"IF((H144+I144-E144)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((H144+I144-E144)=0,\"ok\",H144+I144-E144)","v":"ok"},{"$nulls":5},{"$f":"IF((O144+P144-L144)=0,\" \",\"Ecart\")","v":" "},{"$f":"IF((O144+P144-L144)=0,\"ok\",O144+P144-L144)","v":"ok"}]

{"sheet":"Personnel","index":2,"n_rows":14,"n_cols":15,"rows_kept":14,"merged":[[1,1,1,2],[1,4,1,14],[3,1,4,1],[3,2,4,3],[3,4,3,6],[3,7,3,9],[3,10,4,10],[3,11,3,12],[3,14,4,14],[5,2,5,3],[6,2,6,3],[7,2,7,3],[8,2,8,3],[9,2,9,3],[10,2,10,3],[11,2,11,3],[12,2,12,3],[13,2,13,3]]}
[]
[null,{"$f":"IF(ISBLANK(société),\" \",société)","v":" "},null,null,"Budget N - répartition des charges salariales"]
[]
[null,"Fonctions","Effectif ",null,"Salaires annuels (A)",null,null,"Charges sociales (B)",null,null,"S charges \nsalariales","Charges fiscales - taux :",null,{"v":0.0273,"d":"2.73%"},"Charges de personnel"]
[{"$nulls":4},"Fixes","Variables","Total","Fixes","Variables","Total",null,"Fixes","Variables","Total"]
[null,"Direction Générale",{"$nulls":4},{"$f":"SUM(E6:F6)","v":{"v":0,"d":"0 "}},null,null,{"$f":"SUM(H6:I6)","v":{"v":0,"d":"0 "}},{"$f":"G6+J6","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E6*$N$4),0,E6*$N$4)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"$f":"SUM(L6:M6)","v":{"v":0,"d":"0 "}},{"$f":"K6+N6","v":{"v":0,"d":"0 "}}]
[null,"Marketing/Vente",{"$nulls":4},{"$f":"SUM(E7:F7)","v":{"v":0,"d":"0 "}},null,null,{"$f":"SUM(H7:I7)","v":{"v":0,"d":"0 "}},{"$f":"G7+J7","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"SUM(L7:M7)","v":{"v":0,"d":"0 "}},{"$f":"K7+N7","v":{"v":0,"d":"0 "}}]
[null,"Production",{"$nulls":4},{"v":0,"d":"0 "},null,null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Administration",{"$nulls":4},{"v":0,"d":"0 "},null,null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Recherche & Développement",{"$nulls":4},{"v":0,"d":"0 "},null,null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[{"$nulls":6},{"$f":"SUM(E11:F11)","v":{"v":0,"d":"0 "}},null,null,{"$f":"SUM(H11:I11)","v":{"v":0,"d":"0 "}},{"$f":"G11+J11","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[{"$nulls":6},{"$f":"SUM(E12:F12)","v":{"v":0,"d":"0 "}},null,null,{"$f":"SUM(H12:I12)","v":{"v":0,"d":"0 "}},{"$f":"G12+J12","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E12*$N$4),0,E12*$N$4)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F12*$N$4),0,F12*$N$4)","v":{"v":0,"d":"0 "}},{"$f":"SUM(L12:M12)","v":{"v":0,"d":"0 "}},{"$f":"K12+N12","v":{"v":0,"d":"0 "}}]
[{"$nulls":6},{"$f":"SUM(E13:F13)","v":{"v":0,"d":"0 "}},null,null,{"$f":"SUM(H13:I13)","v":{"v":0,"d":"0 "}},{"$f":"G13+J13","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Total",{"$f":"SUM(C6:C13)","v":0},null,{"$f":"SUM(E6:E13)","v":{"v":0,"d":"0 "}},{"$f":"SUM(F6:F13)","v":{"v":0,"d":"0 "}},{"$f":"SUM(G6:G10)","v":{"v":0,"d":"0 "}},{"$f":"SUM(H6:H13)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I6:I13)","v":{"v":0,"d":"0 "}},{"$f":"SUM(J6:J13)","v":{"v":0,"d":"0 "}},{"$f":"SUM(K6:K13)","v":{"v":0,"d":"0 "}},{"$f":"SUM(L6:L13)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]

{"sheet":"Hausses salariales","index":3,"n_rows":24,"n_cols":12,"rows_kept":24,"merged":[[1,1,1,4],[3,1,4,6],[3,8,4,11],[6,8,8,8],[6,9,7,10],[6,11,8,11],[7,2,7,4],[8,2,8,4],[10,3,11,3],[10,4,10,5],[12,1,12,2],[13,1,13,2],[14,1,14,2],[15,1,15,2]]}
[]
[null,{"$f":"IF(ISBLANK(société),\" \",société)","v":" "}]
[]
[null,"Augmentations salariales annuelles prévues",{"$nulls":6},"Calcul du taux réel d'augmentation \ndes salaires sur l'année civile"]
[]
[]
[{"$nulls":8},"Période","Augmentations",null,"Indice \ndu mois "]
[null,null,"Augmentation générale totale prévue (AG)"]
[null,null,"Augmentation individuelle totale prévue (AI)",{"$nulls":6},"Générales","Individuelles"]
[{"$nulls":8},"Janvier",{"$f":"SUMIF($D$13:$D$16,\"=\"&I10,$E$13:$E$16)","v":{"v":0,"d":"0.00%"}},{"$f":"SUMIF($D$13:$D$16,\"=\"&I10,$F$13:$F$16)","v":{"v":0,"d":"0.00%"}},{"$f":"(1+J10+K10)","v":{"v":1,"d":"1.00000"}}]
[{"$nulls":3},"Mois \nd'application","Augmentations",{"$nulls":3},"Février",{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"},{"$f":"L10*(1+J11+K11)","v":{"v":1,"d":"1.00000"}}]
[{"$nulls":4},"Générales","Individuelles",null,null,"Mars",{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"},{"v":1,"d":"1.00000"}]
[{"$nulls":8},"Avril",{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"},{"v":1,"d":"1.00000"}]
[{"$nulls":8},"Mai",{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"},{"v":1,"d":"1.00000"}]
[{"$nulls":8},"Juin",{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"},{"v":1,"d":"1.00000"}]
[{"$nulls":8},"Juillet",{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"},{"v":1,"d":"1.00000"}]
[{"$nulls":3},"Total",{"$f":"SUM(E13:E16)","v":{"v":0,"d":"0.00%"}},{"$f":"SUM(F13:F16)","v":{"v":0,"d":"0.00%"}},null,null,"Août",{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"},{"v":1,"d":"1.00000"}]
[{"$nulls":3},{"$f":"IF(OR(E18<>0,F18<>0),\"Ecart\",\" \")","v":" "},{"$f":"E17-F8","v":{"v":0,"d":"0.00%"}},{"$f":"F17-F9","v":{"v":0,"d":"0.00%"}},null,null,"Septembre",{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"},{"v":1,"d":"1.00000"}]
[{"$nulls":8},"Octobre",{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"},{"v":1,"d":"1.00000"}]
[{"$nulls":8},"Novembre",{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"},{"v":1,"d":"1.00000"}]
[{"$nulls":8},"Décembre",{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"},{"v":1,"d":"1.00000"}]
[{"$nulls":8},"Total ",{"$f":"SUM(J10:J21)","v":{"v":0,"d":"0.00%"}},{"$f":"SUM(K10:K21)","v":{"v":0,"d":"0.00%"}},{"$f":"SUM(L10:L21)","v":{"v":12,"d":"12.00000"}}]
[]
[{"$nulls":10},"Taux réel",{"$f":"(GEOMEAN(L10:L21))-1","v":{"v":0,"d":"0.00%"}}]

{"sheet":"Durée de travail","index":4,"n_rows":22,"n_cols":7,"rows_kept":22,"merged":[[1,1,1,2],[3,1,3,2],[3,4,3,6],[5,4,5,5],[7,4,7,5],[8,4,8,5],[9,4,9,5],[10,4,10,5],[11,4,11,5],[12,4,12,5],[14,4,15,5],[14,6,15,6],[16,4,19,4],[16,5,17,5],[16,6,17,6],[20,4,20,5],[21,4,21,5],[24,4,24,5]]}
[]
[null,{"$f":"IF(ISBLANK(société),\" \",société)","v":" "}]
[]
[null,"I - Calcul de la durée annuelle de présence",null,null,"II - Calcul de la durée annuelle des heures travaillées"]
[]
[null," Nombre de jours dans l'année civile",null,null," Durée annuelle de présence réelle",null,{"$f":"C22","v":{"v":0,"d":"0.00 H "}}]
[null," Nombre de samedis et de dimanches",null,null," = Effectif total  de production - ETP ",null,{"$f":"IF(ISERROR(C22/C17),\" \",C22/C17)","v":" "}]
[null," Nombre de jours fériés",null,null," Formation, réunion"]
[null," Nombre de jours de vacances",null,null," Représentation du personnel"]
[null," Nombre de jours d'ancienneté",null,null," Préparation des machines, pauses, etc"]
[null," Taux d'absentéisme",null,null," Autres"]
[null," = Nombre de jours perdus pour absentéisme",{"$f":"ROUND((C6-C7-C8-C9-C10)*C11,0)","v":{"v":0,"d":"0 jours"}}]
[null," = Nombre de jours de présence",{"$f":"C6-C7-C8-C9-C12","v":{"v":0,"d":"0 jours"}},null," = Total d'heures travaillées",null,{"$f":"G6-G8-G9-G10-G11-G12","v":{"v":0,"d":"0.00 H "}}]
[]
[null," Durée hebdomadaire de présence",null,null," Taux d'efficience \n (heures travaillées/heures de présence)",null,{"$f":"IF(ISERROR(G13/G6),\" \",G13/G6)","v":" "}]
[null," = Durée journalière de présence",{"$f":"C15/5","v":{"v":0,"d":"0.00 H"}}]
[null," = Durée annuelle de présence théorique",{"$f":"C13*C16","v":{"v":0,"d":"0.00 H"}},null," Personnel \n intérimaire "," Heures travaillées/an"]
[]
[null," Nombre de productifs",{"$nulls":3}," Effectif de production"]
[null," = Durée annuelle de présence",{"$f":"+C17*C19","v":{"v":0,"d":"0.00 H "}},null,null," S Heures travaillées",{"$f":"G19*G17","v":{"v":0,"d":"0.00 H "}}]
[null," Heures de chômage partiel (-)",null,null," Effectif total  de production - ETP ",null,{"$f":"IF(ISERROR(G7+G19),0,G7+G19)","v":{"v":0,"d":"0.0"}}]
[null," = Durée annuelle de présence réelle",{"$f":"SUM(C20:C21)","v":{"v":0,"d":"0.00 H "}},null," Total d'heures travaillées",null,{"$f":"IF(ISERROR(G13+G20),0,G13+G20)","v":{"v":0,"d":"0.00 H "}}]

{"sheet":"Budget annuel","index":5,"n_rows":54,"n_cols":18,"rows_kept":54,"merged":[[1,2,1,3],[1,5,1,7],[1,9,1,10],[1,12,1,14],[1,16,2,16],[2,6,2,7],[2,13,2,14],[12,5,12,7],[12,12,12,14],[16,5,16,7],[16,12,16,14],[21,5,21,7],[21,12,21,14],[24,5,24,7],[24,12,24,14],[25,5,25,7],[25,12,25,14],[28,5,28,7],[32,5,32,7],[32,12,32,14],[34,5,34,7],[34,12,34,14]]}
[]
[null,{"$f":"IF(ISBLANK(société),\" \",société)","v":" "},"Réalisé N-1",null,null,"Produits et charges ",{"$nulls":3},"Budget N",null,null,"Produits et charges ",{"$nulls":3},"D"]
[null,"Comptes de résultat","€","%",null,"Fixes","Variables",null,null,"€","%",null,"Fixes","Variables"]
[]
[null,"Chiffre d'affaires",{"$f":"ca_réalisé","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C5/production),\" \",C5/production)","v":" "},null,null,{"$f":"ca_réalisé","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G5/production),\" \",G5/production)","v":" "},null,{"$f":"ca_prévu","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J5/production_prévue),\" \",J5/production_prévue)","v":" "},null,null,{"$f":"ca_prévu","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N5/production_prévue),\" \",N5/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(J5=0,\" \",IF(C5=0,\" \",(J5/C5)-1))),\" \",IF(J5=0,\" \",IF(C5=0,\" \",(J5/C5)-1)))","v":" "}]
[null,"Production totale",{"$f":"production","v":{"v":0,"d":"0 "}},{"$f":"IF(C6=0,\" \",100%)","v":" "},null,null,{"$f":"production","v":{"v":0,"d":"0 "}},{"$f":"IF(G6=0,\" \",100%)","v":" "},null,{"$f":"production_prévue","v":{"v":0,"d":"0 "}},{"$f":"IF(J6=0,\" \",100%)","v":" "},null,null,{"$f":"production_prévue","v":{"v":0,"d":"0 "}},{"$f":"IF(N6=0,\" \",100%)","v":" "},null," "]
[null,"Marchandises consommées",{"$f":"marchandises","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C7/négoce),\" \",C7/négoce)","v":" "},null,{"$f":"'Détail des charges'!H9","v":{"v":0,"d":"0 "}},{"$f":"C7-F7","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G7/négoce),\" \",G7/négoce)","v":" "},null,{"$f":"marchandises_prévues","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J7/négoce_prévu),\" \",J7/négoce_prévu)","v":" "},null,{"$f":"'Détail des charges'!O9","v":{"v":0,"d":"0 "}},{"$f":"J7-M7","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N7/négoce_prévu),\" \",N7/négoce_prévu)","v":" "},null," "]
[null,"Marge commerciale",{"$f":"négoce-marchandises","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C8/négoce),\" \",C8/négoce)","v":" "},null,null,{"$f":"négoce-marchandises","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G8/négoce),\" \",G8/négoce)","v":" "},null,{"$f":"négoce_prévu-marchandises_prévues","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J8/négoce_prévu),\" \",J8/négoce_prévu)","v":" "},null,null,{"$f":"négoce_prévu-marchandises_prévues","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N8/négoce_prévu),\" \",N8/négoce_prévu)","v":" "},null," "]
[null,"Matières consommées",{"$f":"matières","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C9/(biens+services+prod_stockée+prod_immo)),\" \",C9/(biens+services+prod_stockée+prod_immo))","v":" "},null,{"$f":"'Détail des charges'!H14","v":{"v":0,"d":"0 "}},{"$f":"C9-F9","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G9/(biens+services+prod_stockée+prod_immo)),\" \",G9/(biens+services+prod_stockée+prod_immo))","v":" "},null,{"$f":"matières_prévues","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J9/(biens_prévus+services_prévus+prod_stockée_prévue+prod_immo_prévue)),\" \",J9/(biens_prévus+services_prévus+prod_stockée_prévue+prod_immo_prévue))","v":" "},null,{"$f":"'Détail des charges'!O14","v":{"v":0,"d":"0 "}},{"$f":"J9-M9","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N9/(biens_prévus+services_prévus+prod_stockée_prévue+prod_immo_prévue)),\" \",N9/(biens_prévus+services_prévus+prod_stockée_prévue+prod_immo_prévue))","v":" "},null," "]
[null,"Marge brute sur production de biens et services",{"$f":"biens+services+prod_stockée+prod_immo-matières","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C10/(biens+services+prod_stockée+prod_immo)),\" \",C10/(biens+services+prod_stockée+prod_immo))","v":" "},null,null,{"$f":"biens+services+prod_stockée+prod_immo-matières","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G10/(biens+services+prod_stockée+prod_immo)),\" \",G10/(biens+services+prod_stockée+prod_immo))","v":" "},null,{"$f":"biens_prévus+services_prévus+prod_stockée_prévue+prod_immo_prévue-matières_prévues","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J10/(biens_prévus+services_prévus+prod_stockée_prévue+prod_immo_prévue)),\" \",J10/(biens_prévus+services_prévus+prod_stockée_prévue+prod_immo_prévue))","v":" "},null,null,{"$f":"biens_prévus+services_prévus+prod_stockée_prévue+prod_immo_prévue-matières_prévues","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N10/(biens_prévus+services_prévus+prod_stockée_prévue+prod_immo_prévue)),\" \",N10/(biens_prévus+services_prévus+prod_stockée_prévue+prod_immo_prévue))","v":" "},null," "]
[null,"Marge brute totale",{"$f":"production-marchandises-matières","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C11/production),\" \",C11/production)","v":" "},null,null,{"$f":"production-marchandises-matières","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G11/production),\" \",G11/production)","v":" "},null,{"$f":"production_prévue-marchandises_prévues-matières_prévues","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J11/production_prévue),\" \",J11/production_prévue)","v":" "},null,null,{"$f":"production_prévue-marchandises_prévues-matières_prévues","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N11/production_prévue),\" \",N11/production_prévue)","v":" "},null," "]
[null,"Autres achats & services extérieurs",{"$f":"externes","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C12/production),\" \",C12/production)","v":" "},null,{"$f":"ext_fixes","v":{"v":0,"d":"0 "}},{"$f":"ext_variables","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G12/production),\" \",G12/production)","v":" "},null,{"$f":"externes_prévues","v":{"v":0,"d":"0 "}}," ",null,{"$f":"ext_fixes_prévus","v":{"v":0,"d":"0 "}},{"$f":"ext_variables_prévus","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N12/production_prévue),\" \",N12/production_prévue)","v":" "},null," "]
[null,"Valeur ajoutée",{"$f":"'Détail de l''activité'!E18-'Détail des charges'!E9-'Détail des charges'!E14-'Détail des charges'!E96","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C13/'Détail de l''activité'!$E$18),\" \",C13/'Détail de l''activité'!$E$18)","v":" "},{"$nulls":5},{"$f":"'Détail de l''activité'!L18-'Détail des charges'!L9-'Détail des charges'!L14-'Détail des charges'!L96","v":{"v":0,"d":"0 "}}," ",{"$nulls":5}," "]
[null,"Subventions d'exploitation",null,{"$f":"IF(ISERROR(C14/production),\" \",C14/production)","v":" "},null,{"$f":"C14","v":{"v":0,"d":"0 "}},{"$f":"C14-F14","v":{"v":0,"d":"0 "}},null,null,{"v":0,"d":"0 "}," ",null,{"$f":"J14","v":{"v":0,"d":"0 "}},{"$f":"J14-M14","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N14/production_prévue),\" \",N14/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(J14),\" \",IF(ISBLANK(C14),\" \",(J14/C14)-1))),\" \",IF(ISBLANK(J14),\" \",IF(ISBLANK(C14),\" \",(J14/C14)-1)))","v":" "},{"$f":"IF(ISERROR(#REF!-#REF!-#REF!),\" \",#REF!-#REF!-#REF!)","v":" "}]
[null,"Impôts & taxes",{"$f":"impôts","v":{"v":0,"d":"0 "}}," ",null,{"$f":"impôts_fixes","v":{"v":0,"d":"0 "}},{"$f":"impôts_variables","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G15/production),\" \",G15/production)","v":" "},null,{"$f":"impôts_prévus","v":{"v":0,"d":"0 "}}," ",null,{"$f":"imp_prévus_fixes","v":{"v":0,"d":"0 "}},{"$f":"imp_prévus_variables","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N15/production_prévue),\" \",N15/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(J15=0,\" \",IF(C15=0,\" \",(J15/C15)-1))),\" \",IF(J15=0,\" \",IF(C15=0,\" \",(J15/C15)-1)))","v":" "}]
[null,"Charges de personnel",{"$f":"personnel","v":{"v":0,"d":"0 "}}," ",null,{"$f":"personnel_fixe","v":{"v":0,"d":"0 "}},{"$f":"personnel_variable","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G16/production),\" \",G16/production)","v":" "},null,{"$f":"personnel_prévu","v":{"v":0,"d":"0 "}}," ",null,{"$f":"perso_prévu_fixe","v":{"v":0,"d":"0 "}},{"$f":"perso_prévu_variable","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N16/production_prévue),\" \",N16/production_prévue)","v":" "},null," "]
[null,"Excédent brut d'exploitation",{"$f":"C13+C14-'Détail des charges'!E106-'Détail des charges'!E119","v":{"v":0,"d":"0 "}}," ",{"$nulls":5},{"$f":"J13+J14-'Détail des charges'!L106-'Détail des charges'!L119","v":{"v":0,"d":"0 "}}," ",{"$nulls":5}," "]
[null,"Tranferts de charges",null,{"$f":"IF(ISERROR(C18/production),\" \",C18/production)","v":" "},null,{"$f":"C18","v":{"v":0,"d":"0 "}},{"$f":"C18-F18","v":{"v":0,"d":"0 "}},{"$nulls":3},{"$f":"IF(ISERROR(J18/production_prévue),\" \",J18/production_prévue)","v":" "},null,{"$f":"J18","v":{"v":0,"d":"0 "}},{"$f":"J18-M18","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N18/production_prévue),\" \",N18/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(J18),\" \",IF(ISBLANK(C18),\" \",(J18/C18)-1))),\" \",IF(ISBLANK(J18),\" \",IF(ISBLANK(C18),\" \",(J18/C18)-1)))","v":" "},{"$f":"IF(ISERROR(#REF!-#REF!-#REF!),\" \",#REF!-#REF!-#REF!)","v":" "}]
[null,"Autres produits de gestion",null,{"$f":"IF(ISERROR(C19/production),\" \",C19/production)","v":" "},null,{"$f":"C19","v":{"v":0,"d":"0 "}},{"$f":"SUM(G18:G18)","v":{"v":0,"d":"0 "}},{"$nulls":3},{"$f":"IF(ISERROR(J19/production_prévue),\" \",J19/production_prévue)","v":" "},null,{"$f":"J19","v":{"v":0,"d":"0 "}},{"$f":"SUM(N18:N18)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N19/production_prévue),\" \",N19/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(J19=0,\" \",IF(C19=0,\" \",(J19/C19)-1))),\" \",IF(J19=0,\" \",IF(C19=0,\" \",(J19/C19)-1)))","v":" "}]
[null,"Autres charges de gestion",{"$f":"autres","v":{"v":0,"d":"0 "}}," ",null,{"$f":"autres_fixes","v":{"v":0,"d":"0 "}},{"$f":"autres_variables","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G20/production),\" \",G20/production)","v":" "},null,{"$f":"autres_prévus","v":{"v":0,"d":"0 "}}," ",null,{"$f":"autres_fixes_prévus","v":{"v":0,"d":"0 "}},{"$f":"autres_variables_prévus","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N20/production_prévue),\" \",N20/production_prévue)","v":" "},null," "]
[null,"Amortissements et provisions nettes",{"$f":"amort_prov","v":{"v":0,"d":"0 "}}," ",null,{"$f":"amort_fixe","v":{"v":0,"d":"0 "}},{"$f":"amort_variable","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G21/production),\" \",G21/production)","v":" "},null,{"$f":"amort_prov_prévu","v":{"v":0,"d":"0 "}}," ",null,{"$f":"amort_prévu_fixe","v":{"v":0,"d":"0 "}},{"$f":"amort_prévu_variable","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N21/production_prévue),\" \",N21/production_prévue)","v":" "},null," ","²"]
[null,"Résultat d'exploitation",{"$f":"C17+C18+C19-C20-C21","v":{"v":0,"d":"0 "}}," ",{"$nulls":5},{"$f":"J17+J18+J19-J20-J21","v":{"v":0,"d":"0 "}}," ",{"$nulls":5}," "]
[null,"Produits financiers",{"$f":"produits_fi","v":{"v":0,"d":"0 "}}," ",null,{"$f":"produits_fi_fixes","v":{"v":0,"d":"0 "}},{"$f":"produits_fi_variables","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G23/production),\" \",G23/production)","v":" "},null,{"$f":"produits_fi_prévus","v":{"v":0,"d":"0 "}}," ",null,{"$f":"produits_fi_fixes_prévus","v":{"v":0,"d":"0 "}},{"$f":"produits_fi_variables_prévus","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N23/production_prévue),\" \",N23/production_prévue)","v":" "},null," "]
[null,"Charges financières",{"$f":"charges_fi","v":{"v":0,"d":"0 "}}," ",null,{"$f":"charges_fi_fixes","v":{"v":0,"d":"0 "}},{"$f":"charges_fi_variables","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G24/production),\" \",G24/production)","v":" "},null,{"$f":"charges_fi_prévues","v":{"v":0,"d":"0 "}}," ",null,{"$f":"charges_fi_fixes_prévues","v":{"v":0,"d":"0 "}},{"$f":"charges_fi_variables_prévues","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N24/production_prévue),\" \",N24/production_prévue)","v":" "},null," "]
[null,"Résultat financier",{"$f":"C23-C24","v":{"v":0,"d":"0 "}}," ",{"$nulls":5},{"$f":"J23-J24","v":{"v":0,"d":"0 "}}," ",{"$nulls":5}," "]
[null,"Résultat courant avant impôt",{"$f":"C22+C25","v":{"v":0,"d":"0 "}}," ",null,{"$f":"IF(ISERROR(100%-#REF!),\" \",100%-#REF!)","v":" "},{"$nulls":3},{"$f":"J22+J25","v":{"v":0,"d":"0 "}}," ",{"$nulls":5}," "]
[null,"Produits exceptionnels",{"$f":"p_exceptionnels","v":{"v":0,"d":"0 "}}," ",null,{"$f":"p_except_fixes","v":{"v":0,"d":"0 "}},{"$f":"p_except_variables","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G27/production),\" \",G27/production)","v":" "},null,{"$f":"p_except_prévus","v":{"v":0,"d":"0 "}}," ",null,{"$f":"p_except_fixes_prévus","v":{"v":0,"d":"0 "}},{"$f":"p_except_variables_prévus","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N27/production_prévue),\" \",N27/production_prévue)","v":" "},null," "]
[null,"Charges exceptionnelles",{"$f":"ch_except","v":{"v":0,"d":"0 "}}," ",null,{"$f":"ch_except_fixes","v":{"v":0,"d":"0 "}},{"$f":"ch_except_variables","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G28/production),\" \",G28/production)","v":" "},null,{"$f":"ch_except_prévues","v":{"v":0,"d":"0 "}}," ",null,{"$f":"ch_except_fixes_prévues","v":{"v":0,"d":"0 "}},{"$f":"ch_except_variables_prévues","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N28/production_prévue),\" \",N28/production_prévue)","v":" "},null," "]
[null,"Résultat exceptionnel",{"$f":"C27-C28","v":{"v":0,"d":"0 "}}," ",{"$nulls":5},{"$f":"J27-J28","v":{"v":0,"d":"0 "}}," ",{"$nulls":5}," "]
[null,"Participation des salariés aux résultats",null," ",null,{"$f":"C30","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(#REF!),0,C30-F30)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G30/production),\" \",G30/production)","v":" "},null,null," ",null,{"$f":"J30","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(#REF!),0,J30-M30)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N30/production_prévue),\" \",N30/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(J30),\" \",IF(ISBLANK(C30),\" \",(J30/C30)-1))),\" \",IF(ISBLANK(J30),\" \",IF(ISBLANK(C30),\" \",(J30/C30)-1)))","v":" "},{"$f":"IF(ISERROR(#REF!-#REF!-#REF!),\" \",#REF!-#REF!-#REF!)","v":" "}]
[null,"Impôts sur les bénéfices",null," ",null,{"$f":"C31","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(#REF!),0,C31-F31)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G31/production),\" \",G31/production)","v":" "},null,null," ",null,{"$f":"J31","v":{"v":0,"d":"0 "}},{"$f":"IF(ISBLANK(#REF!),0,J31-M31)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N31/production_prévue),\" \",N31/production_prévue)","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(J31),\" \",IF(ISBLANK(C31),\" \",(J31/C31)-1))),\" \",IF(ISBLANK(J31),\" \",IF(ISBLANK(C31),\" \",(J31/C31)-1)))","v":" "},{"$f":"IF(ISERROR(#REF!-#REF!-#REF!),\" \",#REF!-#REF!-#REF!)","v":" "}]
[]
[null,"Résultat net",{"$f":"C26+C29-C30-C31","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C33/production),\" \",C33/production)","v":" "},{"$nulls":5},{"$f":"J26+J29-J30-J31","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J33/production_prévue),\" \",J33/production_prévue)","v":" "}]
[]
[null,"Capacité d'autofinancement",{"$f":"C33+'Détail des charges'!E142+'Détail des charges'!E141-'Détail de l''activité'!E29-'Détail de l''activité'!E28+'Détail des charges'!E130","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C35/production),\" \",C35/production)","v":" "},{"$nulls":5},{"$f":"J33+'Détail des charges'!L142-'Détail de l''activité'!L29+'Détail des charges'!L130","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J35/production_prévue),\" \",J35/production_prévue)","v":" "}]
[]
[null,"Charges fixes nettes d'exploitation",{"$f":"F7+F9+F12+F15+F16-F18-F19+F20+F21","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C37/production),\" \",C37/production)","v":" "},{"$nulls":5},{"$f":"M7+M9+M12+M15+M16-M18-M19+M20+M21","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J37/production_prévue),\" \",J37/production_prévue)","v":" "}]
[null,"Charges variables nettes d'exploitation",{"$f":"G7+G9+G12-G14+G15+G16-G18-G19+G20+G21","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C38/production),\" \",C38/production)","v":" "},{"$nulls":5},{"$f":"N7+N9+N12-N14+N15+N16-N18-N19+N20+N21","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J38/production_prévue),\" \",J38/production_prévue)","v":" "}]
[null,"Marge sur coûts variables d'exploitation",{"$f":"production-C38","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C39/production),\" \",C39/production)","v":" "},{"$nulls":5},{"$f":"production_prévue-J38","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J39/production_prévue),\" \",J39/production_prévue)","v":" "}]
[null,"Point mort d'exploitation (hors subvention)",{"$f":"IF(ISERROR(C37/D39),0,C37/D39)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C40/production),\" \",C40/production)","v":" "},{"$nulls":5},{"$f":"IF(ISERROR(J37/K39),0,J37/K39)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J40/production_prévue),\" \",J40/production_prévue)","v":" "}]
[]
[null,"Charges fixes courantes nettes",{"$f":"C37-F23+F24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C42/production),\" \",C42/production)","v":" "},{"$nulls":5},{"$f":"J37-M23+M24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J42/production_prévue),\" \",J42/production_prévue)","v":" "}]
[null,"Charges variables courantes nettes",{"$f":"C38-G23+G24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C43/production),\" \",C43/production)","v":" "},{"$nulls":5},{"$f":"J38-N23+N24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J43/production_prévue),\" \",J43/production_prévue)","v":" "}]
[null,"Marge sur coûts variables courants",{"$f":"production-C43","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C44/production),\" \",C44/production)","v":" "},{"$nulls":5},{"$f":"production_prévue-J43","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J44/production_prévue),\" \",J44/production_prévue)","v":" "}]
[null,"Point mort (hors subvention et op. exceptionnelles)",{"$f":"IF(ISERROR(C42/D44),0,C42/D44)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C45/production),\" \",C45/production)","v":" "},{"$nulls":5},{"$f":"IF(ISERROR(J42/K44),0,J42/K44)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J45/production_prévue),\" \",J45/production_prévue)","v":" "}]
[]
[null,"Contrôle","Contrôle","Ecart",{"$nulls":5},"Contrôle","Ecart"]
[null,"Résultat d'exploitation (hors subvention)",{"$f":"production-C37-C38","v":{"v":0,"d":"0 "}},{"$nulls":6},{"$f":"production_prévue-J37-J38","v":{"v":0,"d":"0 "}}]
[null,"Subventions d'exploitation",{"$f":"C14","v":{"v":0,"d":"0 "}},{"$nulls":6},{"$f":"J14","v":{"v":0,"d":"0 "}}]
[null,"Résultat d'exploitation",{"$f":"C49+C48","v":{"v":0,"d":"0 "}},{"$f":"C50-C22","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"J49+J48","v":{"v":0,"d":"0 "}},{"$f":"J50-J22","v":{"v":0,"d":"0 "}}]
[]
[null,"Résultat courant (hors subvention)",{"$f":"production-C42-C43","v":{"v":0,"d":"0 "}},{"$nulls":6},{"$f":"production_prévue-J42-J43","v":{"v":0,"d":"0 "}}]
[null,"Subventions d'exploitation",{"$f":"C14","v":{"v":0,"d":"0 "}},{"$nulls":6},{"$f":"J14","v":{"v":0,"d":"0 "}}]
[null,"Résultat courant",{"$f":"C53+C52","v":{"v":0,"d":"0 "}},{"$f":"C54-C26","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"J53+J52","v":{"v":0,"d":"0 "}},{"$f":"J54-J26","v":{"v":0,"d":"0 "}}]

{"sheet":"Détail des investissements","index":6,"n_rows":80,"n_cols":9,"rows_kept":80,"merged":[[1,3,1,8],[3,7,3,8],[12,7,12,8],[20,7,20,8],[28,7,28,8],[36,7,36,8],[40,7,40,8],[46,7,46,8],[54,7,54,8],[62,7,62,8],[70,7,70,8]]}
[]
[null,{"$f":"IF(ISBLANK(société),\" \",société)","v":" "},null,"Détail des investissements - N"]
[]
[null,"Investissements immatériels",null,"Budget",null,"Réalisé",null,"Ecart"]
[null,"Frais d'établissement",{"$nulls":5},{"$f":"IF(F5=0,\" \",F5-D5)","v":" "},{"$f":"IF(ISERROR(H5/D5),\" \",H5/D5)","v":" "}]
[null,"Fonds de commerce et droit au bail",{"$nulls":5}," ",{"$f":"IF(ISERROR(H6/D6),\" \",H6/D6)","v":" "}]
[null,"Brevets, marques, dessins et modèles",{"$nulls":5}," "," "]
[null,"Autres coûts de R&D (part immobilisée)",{"$nulls":5}," ",{"$f":"IF(ISERROR(H8/D8),\" \",H8/D8)","v":" "}]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H9/D9),\" \",H9/D9)","v":" "}]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H10/D10),\" \",H10/D10)","v":" "}]
[null,"Total investissements immatériels",null,{"$f":"SUM(D5:D10)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(F5:F10)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(H5:H10)","v":{"v":0,"d":"0 "}}," "]
[]
[null,"Terrains, bâtiments, travaux et aménagements",null,"Budget",null,"Réalisé",null,"Ecart"]
[{"$nulls":7},{"$f":"IF(F14=0,\" \",F14-D14)","v":" "},{"$f":"IF(ISERROR(H14/D14),\" \",H14/D14)","v":" "}]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H15/D15),\" \",H15/D15)","v":" "}]
[{"$nulls":7}," "," "]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H17/D17),\" \",H17/D17)","v":" "}]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H18/D18),\" \",H18/D18)","v":" "}]
[null,"Total terrains, bâtiments, travaux et aménagements",null,{"$f":"SUM(D14:D18)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(F14:F18)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(H14:H18)","v":{"v":0,"d":"0 "}}," "]
[]
[null,"Prototypes",null,"Budget",null,"Réalisé",null,"Ecart"]
[{"$nulls":7},{"$f":"IF(F22=0,\" \",F22-D22)","v":" "},{"$f":"IF(ISERROR(H22/D22),\" \",H22/D22)","v":" "}]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H23/D23),\" \",H23/D23)","v":" "}]
[{"$nulls":7}," "," "]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H25/D25),\" \",H25/D25)","v":" "}]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H26/D26),\" \",H26/D26)","v":" "}]
[null,"Total prototypes",null,{"$f":"SUM(D22:D26)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(F22:F26)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(H22:H26)","v":{"v":0,"d":"0 "}}," "]
[]
[null,"Installations techniques, matériels et outillages",null,"Budget",null,"Réalisé",null,"Ecart"]
[{"$nulls":7},{"$f":"IF(F30=0,\" \",F30-D30)","v":" "},{"$f":"IF(ISERROR(H30/D30),\" \",H30/D30)","v":" "}]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H31/D31),\" \",H31/D31)","v":" "}]
[{"$nulls":7}," "," "]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H33/D33),\" \",H33/D33)","v":" "}]
[{"$nulls":7}," "," "]
[null,"Total installations techniques, matériels et outillages",null,{"$f":"SUM(D30:D34)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(F30:F34)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(H30:H34)","v":{"v":0,"d":"0 "}}," "]
[null,"Système d'information et bureautique"]
[null,"1 - Logiciels",null,"Budget",null,"Réalisé",null,"Ecart"]
[{"$nulls":7},{"$f":"IF(F38=0,\" \",F38-D38)","v":" "},{"$f":"IF(ISERROR(H38/D38),\" \",H38/D38)","v":" "}]
[{"$nulls":7},{"$f":"IF(F39=0,\" \",F39-D39)","v":" "},{"$f":"IF(ISERROR(H39/D39),\" \",H39/D39)","v":" "}]
[{"$nulls":7}," "," "]
[null,"2 - Matériel informatique",null,"Budget",null,"Réalisé",null,"Ecart"]
[{"$nulls":7},{"$f":"IF(F42=0,\" \",F42-D42)","v":" "},{"$f":"IF(ISERROR(H42/D42),\" \",H42/D42)","v":" "}]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H43/D43),\" \",H43/D43)","v":" "}]
[{"$nulls":7}," "," "]
[null,"Total système d'information et bureautique",null,{"$f":"SUM(D38:D44)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(F38:F44)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(H38:H44)","v":{"v":0,"d":"0 "}}," "]
[]
[null,"Matériel de transport",null,"Budget",null,"Réalisé",null,"Ecart"]
[{"$nulls":7},{"$f":"IF(F48=0,\" \",F48-D48)","v":" "},{"$f":"IF(ISERROR(H48/D48),\" \",H48/D48)","v":" "}]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H49/D49),\" \",H49/D49)","v":" "}]
[{"$nulls":7}," "," "]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H51/D51),\" \",H51/D51)","v":" "}]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H52/D52),\" \",H52/D52)","v":" "}]
[null,"Total matériel de transport",null,{"$f":"SUM(D48:D52)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(F48:F52)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(H48:H52)","v":{"v":0,"d":"0 "}}," "]
[]
[null,"Mobilier de bureau",null,"Budget",null,"Réalisé",null,"Ecart"]
[{"$nulls":7},{"$f":"IF(F56=0,\" \",F56-D56)","v":" "},{"$f":"IF(ISERROR(H56/D56),\" \",H56/D56)","v":" "}]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H57/D57),\" \",H57/D57)","v":" "}]
[{"$nulls":7}," "," "]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H59/D59),\" \",H59/D59)","v":" "}]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H60/D60),\" \",H60/D60)","v":" "}]
[null,"Total mobilier de bureau",null,{"$f":"SUM(D56:D60)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(F56:F60)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(H56:H60)","v":{"v":0,"d":"0 "}}," "]
[]
[null,"Investissements financiers",null,"Budget",null,"Réalisé",null,"Ecart"]
[null,"Prises de participations",{"$nulls":5},{"$f":"IF(F64=0,\" \",F64-D64)","v":" "},{"$f":"IF(ISERROR(H64/D64),\" \",H64/D64)","v":" "}]
[null,"Dépôts de garantie",{"$nulls":5}," ",{"$f":"IF(ISERROR(H65/D65),\" \",H65/D65)","v":" "}]
[null,"Prêts et avances financières accordés",{"$nulls":5}," "," "]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H67/D67),\" \",H67/D67)","v":" "}]
[{"$nulls":7}," ",{"$f":"IF(ISERROR(H68/D68),\" \",H68/D68)","v":" "}]
[null,"Total investissements financiers",null,{"$f":"SUM(D64:D68)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(F64:F68)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(H64:H68)","v":{"v":0,"d":"0 "}}," "]
[]
[null,"Récapitulatif des investissements",null,"Budget",null,"Réalisé",null,"Ecart"]
[null,{"$f":"B4","v":"Investissements immatériels"},null,{"$f":"D11","v":{"v":0,"d":"0 "}},null,{"$f":"F11","v":{"v":0,"d":"0 "}},null,{"$f":"IF(F72=0,\" \",F72-D72)","v":" "},{"$f":"IF(ISERROR(H72/D72),\" \",H72/D72)","v":" "}]
[null,{"$f":"B13","v":"Terrains, bâtiments, travaux et aménagements"},null,{"$f":"D19","v":{"v":0,"d":"0 "}},null,{"$f":"F19","v":{"v":0,"d":"0 "}},null," ",{"$f":"IF(ISERROR(H73/D73),\" \",H73/D73)","v":" "}]
[null,{"$f":"B21","v":"Prototypes"},null,{"$f":"D27","v":{"v":0,"d":"0 "}},null,{"$f":"F27","v":{"v":0,"d":"0 "}},null," "," "]
[null,{"$f":"B29","v":"Installations techniques, matériels et outillages"},null,{"$f":"D35","v":{"v":0,"d":"0 "}},null,{"$f":"F35","v":{"v":0,"d":"0 "}},null," ",{"$f":"IF(ISERROR(H75/D75),\" \",H75/D75)","v":" "}]
[null,{"$f":"B36","v":"Système d'information et bureautique"},null,{"$f":"D45","v":{"v":0,"d":"0 "}},null,{"$f":"F45","v":{"v":0,"d":"0 "}},null," ",{"$f":"IF(ISERROR(H76/D76),\" \",H76/D76)","v":" "}]
[null,"Matériel de transport",null,{"$f":"D53","v":{"v":0,"d":"0 "}},null,{"$f":"F53","v":{"v":0,"d":"0 "}},null,{"$f":"IF(F77=0,\" \",F77-D77)","v":" "},{"$f":"IF(ISERROR(H77/D77),\" \",H77/D77)","v":" "}]
[null,{"$f":"B55","v":"Mobilier de bureau"},null,{"$f":"D61","v":{"v":0,"d":"0 "}},null,{"$f":"F61","v":{"v":0,"d":"0 "}},null," "," "]
[null,{"$f":"B63","v":"Investissements financiers"},null,{"$f":"D69","v":{"v":0,"d":"0 "}},null,{"$f":"F69","v":{"v":0,"d":"0 "}},null," "," "]
[null,"Total des investissements",null,{"$f":"D45+D35+D53+D61","v":{"v":0,"d":"0 "}},null,{"$f":"F45+F35+F53+F61","v":{"v":0,"d":"0 "}},null,{"$f":"H45+H35+H53+H61","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H80/D80),\" \",H80/D80)","v":" "}]

{"sheet":"Chiffres d'affaires mensuels","index":7,"n_rows":19,"n_cols":17,"rows_kept":19,"merged":[[1,1,1,4],[1,6,1,13],[3,1,4,1],[3,2,4,2],[3,3,3,4],[3,6,3,8],[3,10,3,13],[4,6,4,7],[4,10,4,11],[4,12,4,13]]}
[]
[null,{"$f":"IF(ISBLANK(société),\" \",société)","v":" "},{"$nulls":4},"Répartition mensuelle du chiffre d'affaires"]
[]
[null,"Mois","Taux de \nréalisation prévu","Chiffre d'affaires prévu (€)",null,null,"Chiffre d'affaires réalisé (€)",{"$nulls":3},"Ecart"]
[{"$nulls":3},"Mensuel","Cumulé",null,"Mensuel",null,"Cumulé",null,"Mensuel",null,"Cumulé"]
[{"$nulls":3},{"$f":"ca_prévu*C6","v":{"v":0,"d":"0 "}},{"$f":"D6","v":{"v":0,"d":"0 "}},null,null,{"$f":"IF(ISBLANK($G$17),\" \",G6/$G$18)","v":" "},{"$f":"G6","v":{"v":0,"d":"0 "}},null,{"$f":"IF(ISERROR(IF(ISBLANK(G6),0,G6-D6)),\" \",IF(ISBLANK(G6),0,G6-D6))","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(IF(ISBLANK(G6),\" \",K6/D6)),\" \",IF(ISBLANK(G6),\" \",K6/D6))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(G6),\" \",I6-E6)),\" \",IF(ISBLANK(G6),\" \",I6-E6))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(G6),\" \",M6/E6)),\" \",IF(ISBLANK(G6),\" \",M6/E6))","v":" "},null,{"$f":"production_prévue*C6","v":{"v":0,"d":"0 "}}]
[null,{"$f":"IF(ISBLANK($B$6),\" \",EOMONTH(B6,1))","v":" "},null,{"v":0,"d":"0 "},{"$f":"D7+E6","v":{"v":0,"d":"0 "}},"TR 1",null,{"$f":"IF(ISBLANK($G$17),\" \",G7/$G$18)","v":" "},{"$f":"G7+I6","v":{"v":0,"d":"0 "}},null,{"$f":"IF(ISERROR(IF(ISBLANK(G7),0,G7-D7)),\" \",IF(ISBLANK(G7),0,G7-D7))","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(IF(ISBLANK(G7),\" \",K7/D7)),\" \",IF(ISBLANK(G7),\" \",K7/D7))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(G7),\" \",I7-E7)),\" \",IF(ISBLANK(G7),\" \",I7-E7))","v":" "}," ",null,{"v":0,"d":"0 "}]
[null,{"$f":"IF(ISBLANK($B$6),\" \",EOMONTH(B7,1))","v":" "},null,{"v":0,"d":"0 "},{"$f":"D8+E7","v":{"v":0,"d":"0 "}},{"$f":"SUM(D6:D8)","v":{"v":0,"d":"0 "}},null," ",{"v":0,"d":"0 "},{"$f":"SUM(G6:G8)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "}," "," "," ",null,{"v":0,"d":"0 "},{"$f":"SUM(P6:P8)","v":{"v":0,"d":"0 "}}]
[null,{"$f":"IF(ISBLANK($B$6),\" \",EOMONTH(B8,1))","v":" "},null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null," ",{"v":0,"d":"0 "},null,{"v":0,"d":"0 "}," "," "," ",null,{"v":0,"d":"0 "}]
[null," ",null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},"TR 2",null," ",{"v":0,"d":"0 "},null,{"v":0,"d":"0 "}," "," "," ",null,{"v":0,"d":"0 "}]
[null," ",null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"SUM(D9:D11)","v":{"v":0,"d":"0 "}},null," ",{"v":0,"d":"0 "},{"$f":"SUM(G9:G11)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "}," "," "," ",null,{"v":0,"d":"0 "},{"$f":"SUM(P9:P11)","v":{"v":0,"d":"0 "}}]
[null," ",null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null," ",{"v":0,"d":"0 "},null,{"v":0,"d":"0 "}," "," "," ",null,{"v":0,"d":"0 "}]
[null," ",null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},"TR 3",null," ",{"v":0,"d":"0 "},null,{"v":0,"d":"0 "}," ",{"$f":"IF(ISERROR(IF(ISBLANK(G13),\" \",I13-E13)),\" \",IF(ISBLANK(G13),\" \",I13-E13))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(G13),\" \",M13/E13)),\" \",IF(ISBLANK(G13),\" \",M13/E13))","v":" "},null,{"v":0,"d":"0 "}]
[null," ",null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"SUM(D12:D14)","v":{"v":0,"d":"0 "}},null," ",{"v":0,"d":"0 "},{"$f":"SUM(G12:G14)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "}," "," "," ",null,{"v":0,"d":"0 "},{"$f":"SUM(P12:P14)","v":{"v":0,"d":"0 "}}]
[null," ",null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,null," ",{"v":0,"d":"0 "},null,{"v":0,"d":"0 "}," "," "," ",null,{"v":0,"d":"0 "}]
[null," ",null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},"TR 4",null," ",{"v":0,"d":"0 "},null,{"v":0,"d":"0 "}," "," "," ",null,{"v":0,"d":"0 "}]
[null," ",null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"SUM(D15:D17)","v":{"v":0,"d":"0 "}},null," ",{"v":0,"d":"0 "},{"$f":"SUM(G15:G17)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "}," "," "," ",null,{"v":0,"d":"0 "},{"$f":"SUM(P15:P17)","v":{"v":0,"d":"0 "}}]
[null,"Total",{"$f":"SUM(C6:C17)","v":{"v":0,"d":"0%"}},{"$f":"SUM(D6:D17)","v":{"v":0,"d":"0 "}},null,null,{"$f":"SUM(G6:G17)","v":{"v":0,"d":"0 "}},{"$f":"SUM(H6:H17)","v":{"v":0,"d":"0%"}},null,null,{"$f":"SUM(K6:K17)","v":{"v":0,"d":"0 "}}," ",null," ",null,{"$f":"SUM(P6:P17)","v":{"v":0,"d":"0 "}},{"$f":"SUM(Q6:Q17)","v":{"v":0,"d":"0 "}}]
[{"$nulls":3},{"$f":"D18/1000","v":{"v":0,"d":"0 K€"}},null,null,{"$f":"G18/1000","v":{"v":0,"d":"0 K€"}}]

{"sheet":"Budgets trimestriels","index":8,"n_rows":38,"n_cols":14,"rows_kept":38,"merged":[[1,3,1,5],[1,6,2,6],[1,7,2,7],[1,8,2,8],[1,9,2,9],[1,10,2,10],[1,11,2,11],[2,4,2,5]]}
[]
[null,{"$f":"IF(ISBLANK(société),\" \",société)","v":" "},"Budget N","Charges totales",null,null,"1er \ntrimestre","2ème\ntrimestre","1er \nsemestre","3ème\ntrimestre","4ème \ntrimestre","2ème\nsemestre","Budget N"]
[null,"Budgets trimestriels","€","Fixes","Variables",{"$nulls":7},"€"]
[{"$nulls":6},"2011-01-31","2011-01-31",null,"2011-01-31","2011-01-31"]
[null,"Chiffre d'affaires",{"$f":"'Détail de l''activité'!L12","v":{"v":0,"d":"0 "}},null,{"$f":"C5","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E5/$E$6),\" \",E5/$E$6)","v":" "},{"$f":"ca_tr1","v":{"v":0,"d":"0 "}},{"$f":"ca_tr2","v":{"v":0,"d":"0 "}},{"$f":"SUM(G5:H5)","v":{"v":0,"d":"0 "}},{"$f":"ca_tr3","v":{"v":0,"d":"0 "}},{"$f":"ca_tr4","v":{"v":0,"d":"0 "}},{"$f":"J5+K5","v":{"v":0,"d":"0 "}},{"$f":"I5+L5","v":{"v":0,"d":"0 "}},{"$f":"IF(M5=C5,\"ok\",M5-C5)","v":"ok"}]
[null,"Production totale",{"$f":"'Détail de l''activité'!L18","v":{"v":0,"d":"0 "}},null,{"$f":"C6","v":{"v":0,"d":"0 "}},{"$f":"IF(E6=0,\" \",100%)","v":" "},{"$f":"prod_tr1","v":{"v":0,"d":"0 "}},{"$f":"prod_tr2","v":{"v":0,"d":"0 "}},{"$f":"SUM(G6:H6)","v":{"v":0,"d":"0 "}},{"$f":"prod_tr3","v":{"v":0,"d":"0 "}},{"$f":"prod_tr4","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Marge brute totale",{"$f":"'Budget annuel'!J11","v":{"v":0,"d":"0 "}},null,{"$f":"C7","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E7/$E$6),\" \",E7/$E$6)","v":" "},{"$f":"IF(ISERROR(G6*$F$7),0,G6*$F$7)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H6*$F$7),0,H6*$F$7)","v":{"v":0,"d":"0 "}},{"$f":"SUM(G7:H7)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J6*$F$7),0,J6*$F$7)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K6*$F$7),0,K6*$F$7)","v":{"v":0,"d":"0 "}},{"$f":"SUM(J7:K7)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},"ok"]
[null,"Energie",{"$f":"'Détail des charges'!L20","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O20","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P20","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E8/$E$6),\" \",E8/$E$6)","v":" "},{"$f":"IF(ISERROR(($D$8/4)+(G6*$F$8)),\" \",($D$8/4)+(G6*$F$8))","v":" "},{"$f":"IF(ISERROR(($D$8/4)+(H6*$F$8)),\" \",($D$8/4)+(H6*$F$8))","v":" "},{"$f":"SUM(G8:H8)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(($D$8/4)+(J6*$F$8)),\" \",($D$8/4)+(J6*$F$8))","v":" "},{"$f":"IF(ISERROR(($D$8/4)+(K6*$F$8)),\" \",($D$8/4)+(K6*$F$8))","v":" "},{"$f":"SUM(J8:K8)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},"ok"]
[null,"Petit équipement et fournitures",{"$f":"'Détail des charges'!L24","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O24","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E9/$E$6),\" \",E9/$E$6)","v":" "},{"$f":"IF(ISERROR(($D$9/4)+(G6*$F$9)),\" \",($D$9/4)+(G6*$F$9))","v":" "},{"$f":"IF(ISERROR(($D$9/4)+(H6*$F$9)),\" \",($D$9/4)+(H6*$F$9))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$9/4)+(J6*$F$9)),\" \",($D$9/4)+(J6*$F$9))","v":" "},{"$f":"IF(ISERROR(($D$9/4)+(K6*$F$9)),\" \",($D$9/4)+(K6*$F$9))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Sous-traitance",{"$f":"'Détail des charges'!L29","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O29","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P29","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E10/$E$6),\" \",E10/$E$6)","v":" "},{"$f":"IF(ISERROR(($D$10/4)+(G6*$F$10)),\" \",($D$10/4)+(G6*$F$10))","v":" "},{"$f":"IF(ISERROR(($D$10/4)+(H6*$F$10)),\" \",($D$10/4)+(H6*$F$10))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$10/4)+(J6*$F$10)),\" \",($D$10/4)+(J6*$F$10))","v":" "},{"$f":"IF(ISERROR(($D$10/4)+(K6*$F$10)),\" \",($D$10/4)+(K6*$F$10))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Redevances de crédit-bail",{"$f":"'Détail des charges'!L33","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O33","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P33","v":{"v":0,"d":"0 "}}," ",{"$f":"IF(ISERROR(($D$11/4)+(G6*$F$11)),\" \",($D$11/4)+(G6*$F$11))","v":" "},{"$f":"IF(ISERROR(($D$11/4)+(H6*$F$11)),\" \",($D$11/4)+(H6*$F$11))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$11/4)+(J6*$F$11)),\" \",($D$11/4)+(J6*$F$11))","v":" "},{"$f":"IF(ISERROR(($D$11/4)+(K6*$F$11)),\" \",($D$11/4)+(K6*$F$11))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Locations",{"$f":"'Détail des charges'!L37","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O37","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P37","v":{"v":0,"d":"0 "}}," ",{"$f":"IF(ISERROR(($D$12/4)+(G6*$F$12)),\" \",($D$12/4)+(G6*$F$12))","v":" "},{"$f":"IF(ISERROR(($D$12/4)+(H6*$F$12)),\" \",($D$12/4)+(H6*$F$12))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$12/4)+(J6*$F$12)),\" \",($D$12/4)+(J6*$F$12))","v":" "},{"$f":"IF(ISERROR(($D$12/4)+(K6*$F$12)),\" \",($D$12/4)+(K6*$F$12))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Entretien et réparations",{"$f":"'Détail des charges'!L41","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O41","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P41","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E13/$E$6),\" \",E13/$E$6)","v":" "},{"$f":"IF(ISERROR(($D$13/4)+(G6*$F$13)),\" \",($D$13/4)+(G6*$F$13))","v":" "},{"$f":"IF(ISERROR(($D$13/4)+(H6*$F$13)),\" \",($D$13/4)+(H6*$F$13))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$13/4)+(J6*$F$13)),\" \",($D$13/4)+(J6*$F$13))","v":" "},{"$f":"IF(ISERROR(($D$13/4)+(K6*$F$13)),\" \",($D$13/4)+(K6*$F$13))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Assurances",{"$f":"'Détail des charges'!L48","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O48","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P48","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E14/$E$6),\" \",E14/$E$6)","v":" "},{"$f":"IF(ISERROR(($D$14/4)+(G6*$F$14)),\" \",($D$14/4)+(G6*$F$14))","v":" "},{"$f":"IF(ISERROR(($D$14/4)+(H6*$F$14)),\" \",($D$14/4)+(H6*$F$14))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$14/4)+(J6*$F$14)),\" \",($D$14/4)+(J6*$F$14))","v":" "},{"$f":"IF(ISERROR(($D$14/4)+(K6*$F$14)),\" \",($D$14/4)+(K6*$F$14))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Etudes et recherches",{"$f":"'Détail des charges'!L53","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O53","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P53","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E15/$E$6),\" \",E15/$E$6)","v":" "},{"$f":"IF(ISERROR(($D$15/4)+(G6*$F$15)),\" \",($D$15/4)+(G6*$F$15))","v":" "},{"$f":"IF(ISERROR(($D$15/4)+(H6*$F$15)),\" \",($D$15/4)+(H6*$F$15))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$15/4)+(J6*$F$15)),\" \",($D$15/4)+(J6*$F$15))","v":" "},{"$f":"IF(ISERROR(($D$15/4)+(K6*$F$15)),\" \",($D$15/4)+(K6*$F$15))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Documentation et Divers",{"$f":"'Détail des charges'!L58","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O58","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P58","v":{"v":0,"d":"0 "}}," ",{"$f":"IF(ISERROR(($D$16/4)+(G6*$F$16)),\" \",($D$16/4)+(G6*$F$16))","v":" "},{"$f":"IF(ISERROR(($D$16/4)+(H6*$F$16)),\" \",($D$16/4)+(H6*$F$16))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$16/4)+(J6*$F$16)),\" \",($D$16/4)+(J6*$F$16))","v":" "},{"$f":"IF(ISERROR(($D$16/4)+(K6*$F$16)),\" \",($D$16/4)+(K6*$F$16))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Rémunérations d'intermédiaires et honoraires",{"$f":"'Détail des charges'!L65","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O65","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P65","v":{"v":0,"d":"0 "}}," ",{"$f":"IF(ISERROR(($D$17/4)+(G6*$F$17)),\" \",($D$17/4)+(G6*$F$17))","v":" "},{"$f":"IF(ISERROR(($D$17/4)+(H6*$F$17)),\" \",($D$17/4)+(H6*$F$17))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$17/4)+(J6*$F$17)),\" \",($D$17/4)+(J6*$F$17))","v":" "},{"$f":"IF(ISERROR(($D$17/4)+(K6*$F$17)),\" \",($D$17/4)+(K6*$F$17))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Publicité, publications, relations publiques",{"$f":"'Détail des charges'!L73","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O73","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P73","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E18/$E$6),\" \",E18/$E$6)","v":" "},{"$f":"IF(ISERROR(($D$18/4)+(G6*$F$18)),\" \",($D$18/4)+(G6*$F$18))","v":" "},{"$f":"IF(ISERROR(($D$18/4)+(H6*$F$18)),\" \",($D$18/4)+(H6*$F$18))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$18/4)+(J6*$F$18)),\" \",($D$18/4)+(J6*$F$18))","v":" "},{"$f":"IF(ISERROR(($D$18/4)+(K6*$F$18)),\" \",($D$18/4)+(K6*$F$18))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Transports sur ventes",{"$f":"'Détail des charges'!L77","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O77","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P77","v":{"v":0,"d":"0 "}}," ",{"$f":"IF(ISERROR(($D$19/4)+(G6*$F$19)),\" \",($D$19/4)+(G6*$F$19))","v":" "},{"$f":"IF(ISERROR(($D$19/4)+(H6*$F$19)),\" \",($D$19/4)+(H6*$F$19))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$19/4)+(J6*$F$19)),\" \",($D$19/4)+(J6*$F$19))","v":" "},{"$f":"IF(ISERROR(($D$19/4)+(K6*$F$19)),\" \",($D$19/4)+(K6*$F$19))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Déplacements, missions et réceptions",{"$f":"'Détail des charges'!L82","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O82","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P82","v":{"v":0,"d":"0 "}}," ",{"$f":"IF(ISERROR(($D$20/4)+(G6*$F$20)),\" \",($D$20/4)+(G6*$F$20))","v":" "},{"$f":"IF(ISERROR(($D$20/4)+(H6*$F$20)),\" \",($D$20/4)+(H6*$F$20))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$20/4)+(J6*$F$20)),\" \",($D$20/4)+(J6*$F$20))","v":" "},{"$f":"IF(ISERROR(($D$20/4)+(K6*$F$20)),\" \",($D$20/4)+(K6*$F$20))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Frais postaux et de télécommunications",{"$f":"'Détail des charges'!L86","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O86","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P86","v":{"v":0,"d":"0 "}}," ",{"$f":"IF(ISERROR(($D$21/4)+(G6*$F$21)),\" \",($D$21/4)+(G6*$F$21))","v":" "},{"$f":"IF(ISERROR(($D$21/4)+(H6*$F$21)),\" \",($D$21/4)+(H6*$F$21))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$21/4)+(J6*$F$21)),\" \",($D$21/4)+(J6*$F$21))","v":" "},{"$f":"IF(ISERROR(($D$21/4)+(K6*$F$21)),\" \",($D$21/4)+(K6*$F$21))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Services bancaires",{"$f":"'Détail des charges'!L90","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O90","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P94","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E22/$E$6),\" \",E22/$E$6)","v":" "},{"$f":"IF(ISERROR(($D$22/4)+(G6*$F$22)),\" \",($D$22/4)+(G6*$F$22))","v":" "},{"$f":"IF(ISERROR(($D$22/4)+(H6*$F$22)),\" \",($D$22/4)+(H6*$F$22))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$22/4)+(J6*$F$22)),\" \",($D$22/4)+(J6*$F$22))","v":" "},{"$f":"IF(ISERROR(($D$22/4)+(K6*$F$22)),\" \",($D$22/4)+(K6*$F$22))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Cotisations et Divers",{"$f":"'Détail des charges'!L94","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O94","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P94","v":{"v":0,"d":"0 "}}," ",{"$f":"IF(ISERROR(($D$23/4)+(G6*$F$23)),\" \",($D$23/4)+(G6*$F$23))","v":" "},{"$f":"IF(ISERROR(($D$23/4)+(H6*$F$23)),\" \",($D$23/4)+(H6*$F$23))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$23/4)+(J6*$F$23)),\" \",($D$23/4)+(J6*$F$23))","v":" "},{"$f":"IF(ISERROR(($D$23/4)+(K6*$F$23)),\" \",($D$23/4)+(K6*$F$23))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Autres achats & services extérieurs",{"$f":"'Détail des charges'!L96","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O96","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P96","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E24/$E$6),\" \",E24/$E$6)","v":" "},{"$f":"IF(ISERROR(($D$24/4)+(G6*$F$24)),\" \",($D$24/4)+(G6*$F$24))","v":" "},{"$f":"IF(ISERROR(($D$24/4)+(H6*$F$24)),\" \",($D$24/4)+(H6*$F$24))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$24/4)+(J6*$F$24)),\" \",($D$24/4)+(J6*$F$24))","v":" "},{"$f":"IF(ISERROR(($D$24/4)+(K6*$F$24)),\" \",($D$24/4)+(K6*$F$24))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Valeur ajoutée",{"$f":"C7-C24","v":{"v":0,"d":"0 "}},{"$nulls":3},{"$f":"IF(ISERROR(G7-G24),0,G7-G24)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H7-H24),0,H7-H24)","v":{"v":0,"d":"0 "}},{"$f":"I7-I24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J7-J24),0,J7-J24)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K7-K24),0,K7-K24)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"$f":"M7-M24","v":{"v":0,"d":"0 "}},"ok"]
[null,"Subventions d'exploitation",{"$f":"'Budget annuel'!J14","v":{"v":0,"d":"0 "}},{"$f":"'Budget annuel'!M14","v":{"v":0,"d":"0 "}},{"$f":"'Budget annuel'!N14","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E26/$E$6),\" \",E26/$E$6)","v":" "},{"$f":"IF(ISERROR(($D$26/4)+(G6*$F$26)),\" \",($D$26/4)+(G6*$F$26))","v":" "},{"$f":"IF(ISERROR(($D$26/4)+(H6*$F$26)),\" \",($D$26/4)+(H6*$F$26))","v":" "},{"$f":"SUM(G26:H26)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(($D$26/4)+(J6*$F$26)),\" \",($D$26/4)+(J6*$F$26))","v":" "},{"$f":"IF(ISERROR(($D$26/4)+(K6*$F$26)),\" \",($D$26/4)+(K6*$F$26))","v":" "},{"$f":"SUM(J26:K26)","v":{"v":0,"d":"0 "}},{"$f":"I26+L26","v":{"v":0,"d":"0 "}},{"$f":"IF(M26=C26,\"ok\",M26-C26)","v":"ok"}]
[null,"Impôts & taxes",{"$f":"'Détail des charges'!L106","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O106","v":{"v":0,"d":"0 "}},{"$f":"C27-D27","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E27/$E$6),\" \",E27/$E$6)","v":" "},{"$f":"IF(ISERROR(($D$27/4)+(G6*$F$27)),\" \",($D$27/4)+(G6*$F$27))","v":" "},{"$f":"IF(ISERROR(($D$27/4)+(H6*$F$27)),\" \",($D$27/4)+(H6*$F$27))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$27/4)+(J6*$F$27)),\" \",($D$27/4)+(J6*$F$27))","v":" "},{"$f":"IF(ISERROR(($D$27/4)+(K6*$F$27)),\" \",($D$27/4)+(K6*$F$27))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Charges de personnel",{"$f":"'Détail des charges'!L119","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O119","v":{"v":0,"d":"0 "}},{"$f":"C28-D28","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E28/$E$6),\" \",E28/$E$6)","v":" "},{"$f":"IF(ISERROR(($D$28/4)+(G6*$F$28)),\" \",($D$28/4)+(G6*$F$28))","v":" "},{"$f":"IF(ISERROR(($D$28/4)+(H6*$F$28)),\" \",($D$28/4)+(H6*$F$28))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$28/4)+(J6*$F$28)),\" \",($D$28/4)+(J6*$F$28))","v":" "},{"$f":"IF(ISERROR(($D$28/4)+(K6*$F$28)),\" \",($D$28/4)+(K6*$F$28))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Excédent brut d'exploitation d'exploitation",{"$f":"C25+C26-C27-C28","v":{"v":0,"d":"0 "}},{"$nulls":3},{"$f":"IF(ISERROR(G25+G26-G27-G28),0,G25+G26-G27-G28)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"IF(M29=C29,\"ok\",M29-C29)","v":"ok"}]
[null,"Tranferts de charges",{"$f":"'Budget annuel'!J18","v":{"v":0,"d":"0 "}},{"$f":"'Budget annuel'!M18","v":{"v":0,"d":"0 "}},{"$f":"'Budget annuel'!N18","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E30/$E$6),\" \",E30/$E$6)","v":" "},{"$f":"IF(ISERROR(($D$30/4)+(G6*$F$30)),\" \",($D$30/4)+(G6*$F$30))","v":" "},{"$f":"IF(ISERROR(($D$30/4)+(H6*$F$30)),\" \",($D$30/4)+(H6*$F$30))","v":" "},{"$f":"SUM(G30:H30)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(($D$30/4)+(J6*$F$30)),\" \",($D$30/4)+(J6*$F$30))","v":" "},{"$f":"IF(ISERROR(($D$30/4)+(K6*$F$30)),\" \",($D$30/4)+(K6*$F$30))","v":" "},{"$f":"SUM(J30:K30)","v":{"v":0,"d":"0 "}},{"$f":"I30+L30","v":{"v":0,"d":"0 "}},{"$f":"IF(M30=C30,\"ok\",M30-C30)","v":"ok"}]
[null,"Autres produits",{"$f":"'Budget annuel'!J19","v":{"v":0,"d":"0 "}},{"$f":"'Budget annuel'!M19","v":{"v":0,"d":"0 "}},{"$f":"'Budget annuel'!N19","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E31/$E$6),\" \",E31/$E$6)","v":" "},{"$f":"IF(ISERROR(($D$31/4)+(G6*$F$31)),\" \",($D$31/4)+(G6*$F$31))","v":" "},{"$f":"IF(ISERROR(($D$31/4)+(H6*$F$31)),\" \",($D$31/4)+(H6*$F$31))","v":" "},{"$f":"SUM(G31:H31)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(($D$31/4)+(J6*$F$31)),\" \",($D$31/4)+(J6*$F$31))","v":" "},{"$f":"IF(ISERROR(($D$31/4)+(K6*$F$31)),\" \",($D$31/4)+(K6*$F$31))","v":" "},{"$f":"SUM(J31:K31)","v":{"v":0,"d":"0 "}},{"$f":"I31+L31","v":{"v":0,"d":"0 "}},{"$f":"IF(M31=C31,\"ok\",M31-C31)","v":"ok"}]
[null,"Autres charges de gestion",{"$f":"'Détail des charges'!L125","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O125","v":{"v":0,"d":"0 "}},{"$f":"C32-D32","v":{"v":0,"d":"0 "}}," ",{"$f":"IF(ISERROR(($D$32/4)+(G6*$F$32)),\" \",($D$32/4)+(G6*$F$32))","v":" "},{"$f":"IF(ISERROR(($D$32/4)+(H6*$F$32)),\" \",($D$32/4)+(H6*$F$32))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$32/4)+(J6*$F$32)),\" \",($D$32/4)+(J6*$F$32))","v":" "},{"$f":"IF(ISERROR(($D$32/4)+(K6*$F$32)),\" \",($D$32/4)+(K6*$F$32))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Amortissements et provisions nettes",{"$f":"'Détail des charges'!L127","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O127","v":{"v":0,"d":"0 "}},{"$f":"C33-D33","v":{"v":0,"d":"0 "}}," ",{"$f":"IF(ISERROR(($D$33/4)+(G6*$F$33)),\" \",($D$33/4)+(G6*$F$33))","v":" "},{"$f":"IF(ISERROR(($D$33/4)+(H6*$F$33)),\" \",($D$33/4)+(H6*$F$33))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$33/4)+(J6*$F$33)),\" \",($D$33/4)+(J6*$F$33))","v":" "},{"$f":"IF(ISERROR(($D$33/4)+(K6*$F$33)),\" \",($D$33/4)+(K6*$F$33))","v":" "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Résultat d'exploitation",{"$f":"C29+C30+C31-C32-C33","v":{"v":0,"d":"0 "}},{"$nulls":3},{"$f":"IF(ISERROR(G29+G30+G31-G32-G33),0,G29+G30+G31-G32-G33)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H29+H30+H31-H32-H33),0,H29+H30+H31-H32-H33)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I29+I30+I31-I32-I33),0,I29+I30+I31-I32-I33)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J29+J30+J31-J32-J33),0,J29+J30+J31-J32-J33)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K29+K30+K31-K32-K33),0,K29+K30+K31-K32-K33)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]
[null,"Produits financiers",{"$f":"'Détail de l''activité'!L25","v":{"v":0,"d":"0 "}},{"$f":"'Détail de l''activité'!O25","v":{"v":0,"d":"0 "}},{"$f":"'Détail de l''activité'!P25","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E35/$E$6),\" \",E35/$E$6)","v":" "},{"$f":"IF(ISERROR(($D$35/4)+(G24*$F$35)),\" \",($D$35/4)+(G24*$F$35))","v":" "},{"$f":"IF(ISERROR(($D$35/4)+(H24*$F$35)),\" \",($D$35/4)+(H24*$F$35))","v":" "},{"$f":"SUM(G35:H35)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(($D$35/4)+(J24*$F$35)),\" \",($D$35/4)+(J24*$F$35))","v":" "},{"$f":"IF(ISERROR(($D$35/4)+(K24*$F$35)),\" \",($D$35/4)+(K24*$F$35))","v":" "},{"$f":"SUM(J35:K35)","v":{"v":0,"d":"0 "}},{"$f":"I35+L35","v":{"v":0,"d":"0 "}},"ok"]
[null,"Charges financières",{"$f":"'Détail des charges'!L138","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!O138","v":{"v":0,"d":"0 "}},{"$f":"'Détail des charges'!P138","v":{"v":0,"d":"0 "}}," ",{"$f":"IF(ISERROR(($D$36/4)+(G27*$F$36)),\" \",($D$36/4)+(G27*$F$36))","v":" "},{"$f":"IF(ISERROR(($D$36/4)+(H27*$F$36)),\" \",($D$36/4)+(H27*$F$36))","v":" "},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(($D$36/4)+(J27*$F$36)),\" \",($D$36/4)+(J27*$F$36))","v":" "},{"$f":"IF(ISERROR(($D$36/4)+(K27*$F$36)),\" \",($D$36/4)+(K27*$F$36))","v":" "},{"v":0,"d":"0 "},{"$f":"I36+L36","v":{"v":0,"d":"0 "}},"ok"]
[null,"Résultat financier",{"$f":"C35-C36","v":{"v":0,"d":"0 "}},{"$nulls":3},{"$f":"IF(ISERROR(G35-G36),0,G35-G36)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H35-H36),0,H35-H36)","v":{"v":0,"d":"0 "}},{"$f":"I35-I36","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J35-J36),0,J35-J36)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K35-K36),0,K35-K36)","v":{"v":0,"d":"0 "}},{"$f":"J37+K37","v":{"v":0,"d":"0 "}},{"$f":"I37+L37","v":{"v":0,"d":"0 "}},"ok"]
[null,"Résultat courant avant impôt",{"$f":"C34+C37","v":{"v":0,"d":"0 "}},{"$nulls":3},{"$f":"IF(ISERROR(G34+G37),0,G34+G37)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},"ok"]

{"sheet":"Situations trimestrielles","index":9,"n_rows":39,"n_cols":15,"rows_kept":39,"merged":[[1,2,1,3],[1,4,1,5],[1,6,1,7],[1,8,1,9],[1,10,1,11],[1,12,1,13]]}
[]
[null,{"$f":"IF(ISBLANK(société),\" \",société)","v":" "},"1er trimestre",null,"2ème trimestre",null,"1er semestre",null,"3ème trimestre",null,"4ème trimestre",null,"2ème semestre",null,"Annuel"]
[null,"Réalisé N - Situations trimestrielles","€","%","€","%","€","%","€","%","€","%","€","%","€"]
[null,"Chiffre d'affaires",{"$f":"r_tr1","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(C4/C6),\" \",C4/C6)","v":" "},{"$f":"r_tr2","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E4/E6),\" \",E4/E6)","v":" "},{"$f":"IF(ISBLANK(E4),0,C4+E4)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G4/G6),\" \",G4/G6)","v":" "},{"$f":"r_tr3","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I4/I6),\" \",I4/I6)","v":" "},{"$f":"r_tr4","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K4/K6),\" \",K4/K6)","v":" "},{"$f":"IF(ISBLANK(K4),0,I4+K4)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(M4/M6),\" \",M4/M6)","v":" "},{"$f":"C4+E4+I4+K4","v":{"v":0,"d":"0 "}}]
[null,"Production stockée et immobilisée",{"$nulls":4},{"v":0,"d":"0 "},{"$nulls":5},{"$f":"IF(ISBLANK(K5),0,I5+K5)","v":{"v":0,"d":"0 "}},null,{"$f":"C5+E5+I5+K5","v":{"v":0,"d":"0 "}}]
[null,"Production totale",{"$f":"SUM(C4:C5)","v":{"v":0,"d":"0 "}},{"$f":"IF(C6=0,\" \",100%)","v":" "},{"$f":"SUM(E4:E5)","v":{"v":0,"d":"0 "}},{"$f":"IF(E6=0,\" \",100%)","v":" "},{"$f":"SUM(G4:G5)","v":{"v":0,"d":"0 "}},{"$f":"IF(G6=0,\" \",100%)","v":" "},{"$f":"SUM(I4:I5)","v":{"v":0,"d":"0 "}},{"$f":"IF(I6=0,\" \",100%)","v":" "},{"$f":"SUM(K4:K5)","v":{"v":0,"d":"0 "}},{"$f":"IF(K6=0,\" \",100%)","v":" "},{"$f":"SUM(M4:M5)","v":{"v":0,"d":"0 "}},{"$f":"IF(M6=0,\" \",100%)","v":" "},{"$f":"SUM(O4:O5)","v":{"v":0,"d":"0 "}}]
[null,"Marchandises et matières consommées",null,{"$f":"IF(C7=0,\" \",C7/C6)","v":" "},null,{"$f":"IF(E7=0,\" \",E7/E6)","v":" "},{"$f":"IF(ISBLANK(E7),0,C7+E7)","v":{"v":0,"d":"0 "}},{"$f":"IF(G7=0,\" \",G7/G6)","v":" "},null,{"$f":"IF(I7=0,\" \",I7/I6)","v":" "},null,{"$f":"IF(K7=0,\" \",K7/K6)","v":" "},{"$f":"IF(ISBLANK(K7),0,I7+K7)","v":{"v":0,"d":"0 "}},{"$f":"IF(M7=0,\" \",M7/M6)","v":" "},{"$f":"C7+E7+I7+K7","v":{"v":0,"d":"0 "}}]
[null,"Marge brute totale",{"$f":"C6-C7","v":{"v":0,"d":"0 "}},{"$f":"IF(C8=0,0,C8/C6)","v":{"v":0,"d":"0.0%"}},{"$f":"E6-E7","v":{"v":0,"d":"0 "}},{"$f":"IF(E8=0,0,E8/E6)","v":{"v":0,"d":"0.0%"}},{"$f":"G6-G7","v":{"v":0,"d":"0 "}},{"$f":"IF(G8=0,0,G8/G6)","v":{"v":0,"d":"0.0%"}},{"$f":"I6-I7","v":{"v":0,"d":"0 "}},{"$f":"IF(I8=0,0,I8/I6)","v":{"v":0,"d":"0.0%"}},{"$f":"K6-K7","v":{"v":0,"d":"0 "}},{"$f":"IF(K8=0,0,K8/K6)","v":{"v":0,"d":"0.0%"}},{"$f":"M6-M7","v":{"v":0,"d":"0 "}},{"$f":"IF(M8=0,0,M8/M6)","v":{"v":0,"d":"0.0%"}},{"$f":"O6-O7","v":{"v":0,"d":"0 "}}]
[null,"Energie",null,{"$f":"IF(C9=0,\" \",C9/C6)","v":" "},null,{"$f":"IF(E9=0,\" \",E9/E6)","v":" "},{"$f":"IF(ISBLANK(E9),0,C9+E9)","v":{"v":0,"d":"0 "}},{"$f":"IF(G9=0,\" \",G9/G6)","v":" "},null,{"$f":"IF(I9=0,\" \",I9/I6)","v":" "},null,{"$f":"IF(K9=0,\" \",K9/K6)","v":" "},{"$f":"IF(ISBLANK(K9),0,I9+K9)","v":{"v":0,"d":"0 "}},{"$f":"IF(M9=0,\" \",M9/M6)","v":" "},{"$f":"C9+E9+I9+K9","v":{"v":0,"d":"0 "}}]
[null,"Petit équipement et fournitures",null,{"$f":"IF(C10=0,\" \",C10/C6)","v":" "},null,{"$f":"IF(E10=0,\" \",E10/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G10=0,\" \",G10/G6)","v":" "},null,{"$f":"IF(I10=0,\" \",I10/I6)","v":" "},null,{"$f":"IF(K10=0,\" \",K10/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M10=0,\" \",M10/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Sous-traitance",null,{"$f":"IF(C11=0,\" \",C11/C6)","v":" "},null,{"$f":"IF(E11=0,\" \",E11/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G11=0,\" \",G11/G6)","v":" "},null,{"$f":"IF(I11=0,\" \",I11/I6)","v":" "},null,{"$f":"IF(K11=0,\" \",K11/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M11=0,\" \",M11/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Redevances de crédit-bail",null,{"$f":"IF(C12=0,\" \",C12/C6)","v":" "},null,{"$f":"IF(E12=0,\" \",E12/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G12=0,\" \",G12/G6)","v":" "},null,{"$f":"IF(I12=0,\" \",I12/I6)","v":" "},null,{"$f":"IF(K12=0,\" \",K12/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M12=0,\" \",M12/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Locations",null,{"$f":"IF(C13=0,\" \",C13/C6)","v":" "},null,{"$f":"IF(E13=0,\" \",E13/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G13=0,\" \",G13/G6)","v":" "},null,{"$f":"IF(I13=0,\" \",I13/I6)","v":" "},null,{"$f":"IF(K13=0,\" \",K13/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M13=0,\" \",M13/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Entretien et réparations",null,{"$f":"IF(C14=0,\" \",C14/C6)","v":" "},null,{"$f":"IF(E14=0,\" \",E14/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G14=0,\" \",G14/G6)","v":" "},null,{"$f":"IF(I14=0,\" \",I14/I6)","v":" "},null,{"$f":"IF(K14=0,\" \",K14/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M14=0,\" \",M14/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Assurances",null,{"$f":"IF(C15=0,\" \",C15/C6)","v":" "},null,{"$f":"IF(E15=0,\" \",E15/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G15=0,\" \",G15/G6)","v":" "},null,{"$f":"IF(I15=0,\" \",I15/I6)","v":" "},null,{"$f":"IF(K15=0,\" \",K15/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M15=0,\" \",M15/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Etudes et recherches",null,{"$f":"IF(C16=0,\" \",C16/C6)","v":" "},null,{"$f":"IF(E16=0,\" \",E16/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G16=0,\" \",G16/G6)","v":" "},null,{"$f":"IF(I16=0,\" \",I16/I6)","v":" "},null,{"$f":"IF(K16=0,\" \",K16/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M16=0,\" \",M16/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Documentation et Divers",null,{"$f":"IF(C17=0,\" \",C17/C6)","v":" "},null,{"$f":"IF(E17=0,\" \",E17/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G17=0,\" \",G17/G6)","v":" "},null,{"$f":"IF(I17=0,\" \",I17/I6)","v":" "},null,{"$f":"IF(K17=0,\" \",K17/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M17=0,\" \",M17/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Rémunérations d'intermédiaires et honoraires",null,{"$f":"IF(C18=0,\" \",C18/C6)","v":" "},null,{"$f":"IF(E18=0,\" \",E18/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G18=0,\" \",G18/G6)","v":" "},null,{"$f":"IF(I18=0,\" \",I18/I6)","v":" "},null,{"$f":"IF(K18=0,\" \",K18/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M18=0,\" \",M18/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Publicité, publications, relations publiques",null,{"$f":"IF(C19=0,\" \",C19/C6)","v":" "},null,{"$f":"IF(E19=0,\" \",E19/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G19=0,\" \",G19/G6)","v":" "},null,{"$f":"IF(I19=0,\" \",I19/I6)","v":" "},null,{"$f":"IF(K19=0,\" \",K19/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M19=0,\" \",M19/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Transports sur ventes",null,{"$f":"IF(C20=0,\" \",C20/C6)","v":" "},null,{"$f":"IF(E20=0,\" \",E20/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G20=0,\" \",G20/G6)","v":" "},null,{"$f":"IF(I20=0,\" \",I20/I6)","v":" "},null,{"$f":"IF(K20=0,\" \",K20/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M20=0,\" \",M20/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Déplacements, missions et réceptions",null,{"$f":"IF(C21=0,\" \",C21/C6)","v":" "},null,{"$f":"IF(E21=0,\" \",E21/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G21=0,\" \",G21/G6)","v":" "},null,{"$f":"IF(I21=0,\" \",I21/I6)","v":" "},null,{"$f":"IF(K21=0,\" \",K21/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M21=0,\" \",M21/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Frais postaux et de télécommunications",null,{"$f":"IF(C22=0,\" \",C22/C6)","v":" "},null,{"$f":"IF(E22=0,\" \",E22/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G22=0,\" \",G22/G6)","v":" "},null,{"$f":"IF(I22=0,\" \",I22/I6)","v":" "},null,{"$f":"IF(K22=0,\" \",K22/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M22=0,\" \",M22/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Services bancaires",null,{"$f":"IF(C23=0,\" \",C23/C6)","v":" "},null,{"$f":"IF(E23=0,\" \",E23/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G23=0,\" \",G23/G6)","v":" "},null,{"$f":"IF(I23=0,\" \",I23/I6)","v":" "},null,{"$f":"IF(K23=0,\" \",K23/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M23=0,\" \",M23/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Cotisations et Divers",null,{"$f":"IF(C24=0,\" \",C24/C6)","v":" "},null,{"$f":"IF(E24=0,\" \",E24/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G24=0,\" \",G24/G6)","v":" "},null,{"$f":"IF(I24=0,\" \",I24/I6)","v":" "},null,{"$f":"IF(K24=0,\" \",K24/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M24=0,\" \",M24/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Autres achats & services extérieurs",{"$f":"SUM(C9:C24)","v":{"v":0,"d":"0 "}},{"$f":"IF(C25=0,\" \",C25/C6)","v":" "},{"$f":"SUM(E9:E24)","v":{"v":0,"d":"0 "}},{"$f":"IF(E25=0,\" \",E25/E6)","v":" "},{"$f":"SUM(G9:G24)","v":{"v":0,"d":"0 "}},{"$f":"IF(G25=0,\" \",G25/G6)","v":" "},{"$f":"SUM(I9:I24)","v":{"v":0,"d":"0 "}},{"$f":"IF(I25=0,\" \",I25/I6)","v":" "},{"$f":"SUM(K9:K24)","v":{"v":0,"d":"0 "}},{"$f":"IF(K25=0,\" \",K25/K6)","v":" "},{"$f":"SUM(M9:M24)","v":{"v":0,"d":"0 "}},{"$f":"IF(M25=0,\" \",M25/M6)","v":" "},{"$f":"SUM(O9:O24)","v":{"v":0,"d":"0 "}}]
[null,"Valeur ajoutée",{"$f":"C8-C25","v":{"v":0,"d":"0 "}},{"$f":"IF(C26=0,\" \",C26/C6)","v":" "},{"$f":"E8-E25","v":{"v":0,"d":"0 "}},{"$f":"IF(E26=0,\" \",E26/E6)","v":" "},{"$f":"G8-G25","v":{"v":0,"d":"0 "}},{"$f":"IF(G26=0,\" \",G26/G6)","v":" "},{"$f":"I8-I25","v":{"v":0,"d":"0 "}},{"$f":"IF(I26=0,\" \",I26/I6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(K26=0,\" \",K26/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M26=0,\" \",M26/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Subventions d'exploitation",null,{"$f":"IF(C27=0,\" \",C27/C9)","v":" "},null,{"$f":"IF(E27=0,\" \",E27/E9)","v":" "},{"$f":"IF(ISBLANK(E27),0,C27+E27)","v":{"v":0,"d":"0 "}},{"$f":"IF(G27=0,\" \",G27/G9)","v":" "},null,{"$f":"IF(I27=0,\" \",I27/I9)","v":" "},null,{"$f":"IF(K27=0,\" \",K27/K9)","v":" "},{"$f":"IF(ISBLANK(K27),0,I27+K27)","v":{"v":0,"d":"0 "}},{"$f":"IF(M27=0,\" \",M27/M9)","v":" "},{"$f":"C27+E27+I27+K27","v":{"v":0,"d":"0 "}}]
[null,"Impôts & taxes",null,{"$f":"IF(C28=0,\" \",C28/C6)","v":" "},null,{"$f":"IF(E28=0,\" \",E28/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G28=0,\" \",G28/G6)","v":" "},null,{"$f":"IF(I28=0,\" \",I28/I6)","v":" "},null,{"$f":"IF(K28=0,\" \",K28/K6)","v":" "},{"$f":"IF(ISBLANK(K28),0,I28+K28)","v":{"v":0,"d":"0 "}},{"$f":"IF(M28=0,\" \",M28/M6)","v":" "},{"$f":"C28+E28+I28+K28","v":{"v":0,"d":"0 "}}]
[null,"Charges de personnel (intérim compris)",null,{"$f":"IF(C29=0,\" \",C29/C6)","v":" "},null,{"$f":"IF(E29=0,\" \",E29/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G29=0,\" \",G29/G6)","v":" "},null,{"$f":"IF(I29=0,\" \",I29/I6)","v":" "},null,{"$f":"IF(K29=0,\" \",K29/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M29=0,\" \",M29/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Excédent brut d'exploitation d'exploitation",{"$f":"C26+C27-C28-C29","v":{"v":0,"d":"0 "}},{"$f":"IF(C30=0,\" \",C30/C6)","v":" "},{"$f":"E26+E27-E28-E29","v":{"v":0,"d":"0 "}},{"$f":"IF(E30=0,\" \",E30/E6)","v":" "},{"$f":"G26+G27-G28-G29","v":{"v":0,"d":"0 "}},{"$f":"IF(G30=0,\" \",G30/G6)","v":" "},{"$f":"I26+I27-I28-I29","v":{"v":0,"d":"0 "}},{"$f":"IF(I30=0,\" \",I30/I6)","v":" "},{"$f":"K26+K27-K28-K29","v":{"v":0,"d":"0 "}},{"$f":"IF(K30=0,\" \",K30/K6)","v":" "},{"$f":"M26+M27-M28-M29","v":{"v":0,"d":"0 "}},{"$f":"IF(M30=0,\" \",M30/M6)","v":" "},{"$f":"O26+O27-O28-O29","v":{"v":0,"d":"0 "}}]
[null,"Tranferts de charges",null,{"$f":"IF(C31=0,\" \",C31/C13)","v":" "},null,{"$f":"IF(E31=0,\" \",E31/E13)","v":" "},{"$f":"IF(ISBLANK(E31),0,C31+E31)","v":{"v":0,"d":"0 "}},{"$f":"IF(G31=0,\" \",G31/G13)","v":" "},null,{"$f":"IF(I31=0,\" \",I31/I13)","v":" "},null,{"$f":"IF(K31=0,\" \",K31/K13)","v":" "},{"$f":"IF(ISBLANK(K31),0,I31+K31)","v":{"v":0,"d":"0 "}},{"$f":"IF(M31=0,\" \",M31/M13)","v":" "},{"$f":"C31+E31+I31+K31","v":{"v":0,"d":"0 "}}]
[null,"Autres produits de gestion",null,{"$f":"IF(C32=0,\" \",C32/C14)","v":" "},null,{"$f":"IF(E32=0,\" \",E32/E14)","v":" "},{"$f":"IF(ISBLANK(E32),0,C32+E32)","v":{"v":0,"d":"0 "}},{"$f":"IF(G32=0,\" \",G32/G14)","v":" "},null,{"$f":"IF(I32=0,\" \",I32/I14)","v":" "},null,{"$f":"IF(K32=0,\" \",K32/K14)","v":" "},{"$f":"IF(ISBLANK(K32),0,I32+K32)","v":{"v":0,"d":"0 "}},{"$f":"IF(M32=0,\" \",M32/M14)","v":" "},{"$f":"C32+E32+I32+K32","v":{"v":0,"d":"0 "}}]
[null,"Autres charges de gestion",null,{"$f":"IF(C33=0,\" \",C33/C6)","v":" "},null,{"$f":"IF(E33=0,\" \",E33/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G33=0,\" \",G33/G6)","v":" "},null,{"$f":"IF(I33=0,\" \",I33/I6)","v":" "},null,{"$f":"IF(K33=0,\" \",K33/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M33=0,\" \",M33/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Amortissements et provisions nettes",null,{"$f":"IF(C34=0,\" \",C34/C6)","v":" "},null,{"$f":"IF(E34=0,\" \",E34/E6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(G34=0,\" \",G34/G6)","v":" "},null,{"$f":"IF(I34=0,\" \",I34/I6)","v":" "},null,{"$f":"IF(K34=0,\" \",K34/K6)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(M34=0,\" \",M34/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Résultat d'exploitation",{"$f":"C30+C31+C32-C33-C34","v":{"v":0,"d":"0 "}},{"$f":"IF(C35=0,\" \",C35/C6)","v":" "},{"$f":"E30+E31+E32-E33-E34","v":{"v":0,"d":"0 "}},{"$f":"IF(E35=0,\" \",E35/E6)","v":" "},{"$f":"G30+G31+G32-G33-G34","v":{"v":0,"d":"0 "}},{"$f":"IF(G35=0,\" \",G35/G6)","v":" "},{"$f":"I30+I31+I32-I33-I34","v":{"v":0,"d":"0 "}},{"$f":"IF(I35=0,\" \",I35/I6)","v":" "},{"$f":"K30+K31+K32-K33-K34","v":{"v":0,"d":"0 "}},{"$f":"IF(K35=0,\" \",K35/K6)","v":" "},{"$f":"M30+M31+M32-M33-M34","v":{"v":0,"d":"0 "}},{"$f":"IF(M35=0,\" \",M35/M6)","v":" "},{"$f":"O30+O31+O32-O33-O34","v":{"v":0,"d":"0 "}}]
[null,"Produits financiers",{"$nulls":4},{"$f":"IF(ISBLANK(E36),0,C36+E36)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"IF(ISBLANK(K36),0,I36+K36)","v":{"v":0,"d":"0 "}},null,{"$f":"C36+E36+I36+K36","v":{"v":0,"d":"0 "}}]
[null,"Charges financières",{"$nulls":4},{"v":0,"d":"0 "},{"$f":"IF(G37=0,\" \",G37/G6)","v":" "},{"$nulls":4},{"v":0,"d":"0 "},{"$f":"IF(M37=0,\" \",M37/M6)","v":" "},{"v":0,"d":"0 "}]
[null,"Résultat financier",{"$f":"C36-C37","v":{"v":0,"d":"0 "}},{"$f":"IF(C38=0,\" \",C38/C6)","v":" "},{"$f":"E36-E37","v":{"v":0,"d":"0 "}},{"$f":"IF(E38=0,\" \",E38/E6)","v":" "},{"$f":"G36-G37","v":{"v":0,"d":"0 "}},{"$f":"IF(G38=0,\" \",G38/G6)","v":" "},{"$f":"I36-I37","v":{"v":0,"d":"0 "}},{"$f":"IF(I38=0,\" \",I38/I6)","v":" "},{"$f":"K36-K37","v":{"v":0,"d":"0 "}},{"$f":"IF(K38=0,\" \",K38/K6)","v":" "},{"$f":"M36-M37","v":{"v":0,"d":"0 "}},{"$f":"IF(M38=0,\" \",M38/M6)","v":" "},{"$f":"O36-O37","v":{"v":0,"d":"0 "}}]
[null,"Résultat courant avant impôt",{"$f":"C35+C38","v":{"v":0,"d":"0 "}},{"$f":"IF(C39=0,\" \",C39/C6)","v":" "},{"$f":"E35+E38","v":{"v":0,"d":"0 "}},{"$f":"IF(E39=0,\" \",E39/E6)","v":" "},{"$f":"G35+G38","v":{"v":0,"d":"0 "}},{"$f":"IF(G39=0,\" \",G39/G6)","v":" "},{"$f":"I35+I38","v":{"v":0,"d":"0 "}},{"$f":"IF(I39=0,\" \",I39/I6)","v":" "},{"$f":"K35+K38","v":{"v":0,"d":"0 "}},{"$f":"IF(K39=0,\" \",K39/K6)","v":" "},{"$f":"M35+M38","v":{"v":0,"d":"0 "}},{"$f":"IF(M39=0,\" \",M39/M6)","v":" "},{"$f":"O35+O38","v":{"v":0,"d":"0 "}}]

{"sheet":"Ecarts trimestriels","index":10,"n_rows":42,"n_cols":18,"rows_kept":42,"merged":[[1,1,1,4],[1,6,1,15],[3,3,3,7],[3,11,3,15],[5,6,5,7],[5,14,5,15],[8,1,9,1],[10,1,11,1],[12,1,13,1],[14,1,15,1],[16,1,17,1],[18,1,19,1],[20,1,21,1],[23,3,23,7],[23,11,23,15],[25,6,25,7],[25,14,25,15],[28,1,29,1],[30,1,31,1],[32,1,33,1],[34,1,35,1],[36,1,37,1],[38,1,39,1],[40,1,41,1]]}
[]
[null,{"$f":"IF(ISBLANK(société),\" \",société)","v":" "},{"$nulls":4},"Comparatif réalisations/prévisions trimestrielles"]
[]
[{"$nulls":3},"1er trimestre",{"$nulls":7},"2ème trimestre"]
[]
[null,"Indicateurs",null,"Objectif","Réalisé ",null,"Ecart",{"$nulls":4},"Objectif","Réalisé ",null,"Ecart"]
[null," Chiffre d'Affaires",null,{"$f":"IF(ca_tr1=0,0,ca_tr1)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr1=0,0,r_tr1)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr1=0,\" \",E7-D7)","v":" "},{"$f":"IF(ISERROR(G7/D7),\" \",G7/D7)","v":" "},null,{"$f":"IF(r_tr1=0,\" \",IF(E7>D7,\"J\",IF(E7<D7,\"L\",\"K\")))","v":" "},null,{"$f":"IF(ca_tr2=0,0,ca_tr2)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,r_tr2)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr2=0,\" \",M7-L7)","v":" "},{"$f":"IF(ISERROR(O7/L7),\" \",O7/L7)","v":" "},null,{"$f":"IF(r_tr2=0,\" \",IF(M7>L7,\"J\",IF(M7<L7,\"L\",\"K\")))","v":" "}]
[null," Production",null,{"$f":"IF(prod_tr1=0,0,prod_tr1)","v":{"v":0,"d":"0 "}},{"$f":"IF(prodr_tr1=0,0,prodr_tr1)","v":{"v":0,"d":"0 "}},null," "," ",{"$nulls":3},{"$f":"IF(prod_tr2=0,0,prod_tr2)","v":{"v":0,"d":"0 "}},{"$f":"IF(prodr_tr2=0,0,prodr_tr2)","v":{"v":0,"d":"0 "}},null," "," "]
[null," Marge brute",null,{"$f":"IF(ca_tr1=0,0,mb_tr1)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr1=0,0,mbr_tr1)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr1=0,\" \",IF(E9>D9,\"J\",IF(E9<D9,\"L\",\"K\")))","v":" "},null,{"$f":"IF(ca_tr2=0,0,mb_tr2)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,mbr_tr2)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr2=0,\" \",IF(M9>L9,\"J\",IF(M9<L9,\"L\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(prod_tr1<>0,D9/prod_tr1,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr1<>0,E9/prodr_tr1,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr1=0,\" \",IF(E10>D10,\"J\",IF(E10<D10,\"L\",\"K\")))","v":" "},null,{"$f":"IF(prod_tr2<>0,L9/prod_tr2,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr2<>0,M9/prodr_tr2,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr2=0,\" \",IF(M10>L10,\"J\",IF(M10<L10,\"L\",\"K\")))","v":" "}]
[null," Charges externes",null,{"$f":"IF(ca_tr1=0,0,ext_tr1)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr1=0,0,extr_tr1)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr1=0,\" \",IF(E11>D11,\"L\",IF(E11<D11,\"J\",\"K\")))","v":" "},null,{"$f":"IF(ca_tr2=0,0,ext_tr2)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,extr_tr2)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr2=0,\" \",IF(M11>L11,\"L\",IF(M11<L11,\"J\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(prod_tr1<>0,D11/prod_tr1,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr1<>0,E11/prodr_tr1,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr1=0,\" \",IF(E12>D12,\"L\",IF(E12<D12,\"J\",\"K\")))","v":" "},null,{"$f":"IF(prod_tr2<>0,L11/prod_tr2,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr2<>0,M11/prodr_tr2,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr2=0,\" \",IF(M12>L12,\"L\",IF(M12<L12,\"J\",\"K\")))","v":" "}]
[null," Valeur ajoutée",null,{"$f":"IF(ca_tr1=0,0,va_tr1)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr1=0,0,var_tr1)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr1=0,\" \",IF(E13>D13,\"J\",IF(E13<D13,\"L\",\"K\")))","v":" "},null,{"$f":"IF(ca_tr2=0,0,va_tr2)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,var_tr2)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr2=0,\" \",M13-L13)","v":" "},{"$f":"IF(ISERROR(O13/L13),\" \",O13/L13)","v":" "},null,{"$f":"IF(r_tr2=0,\" \",IF(M13>L13,\"J\",IF(M13<L13,\"L\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(prod_tr1<>0,D13/prod_tr1,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr1<>0,E13/prodr_tr1,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr1=0,\" \",IF(E14>D14,\"J\",IF(E14<D14,\"L\",\"K\")))","v":" "},null,{"$f":"IF(prod_tr2<>0,L13/prod_tr2,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr2<>0,M13/prodr_tr2,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr2=0,\" \",IF(M14>L14,\"J\",IF(M14<L14,\"L\",\"K\")))","v":" "}]
[null," Charges \n de personnel",null,{"$f":"IF(ca_tr1=0,0,cp_tr1)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr1=0,0,cpr_tr1)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr1=0,\" \",IF(E15>D15,\"L\",IF(E15<D15,\"J\",\"K\")))","v":" "},null,{"$f":"IF(ca_tr2=0,0,cp_tr2)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,cpr_tr2)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr2=0,\" \",IF(M15>L15,\"L\",IF(M15<L15,\"J\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(prod_tr1<>0,D15/prod_tr1,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr1<>0,E15/prodr_tr1,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr1=0,\" \",IF(E16>D16,\"L\",IF(E16<D16,\"J\",\"K\")))","v":" "},null,{"$f":"IF(prod_tr2<>0,L15/prod_tr2,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr2<>0,M15/prodr_tr2,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr2=0,\" \",IF(M16>L16,\"L\",IF(M16<L16,\"J\",\"K\")))","v":" "}]
[null," Excédent brut \n d'exploitation",null,{"$f":"IF(ca_tr1=0,0,ebe_tr1)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr1=0,0,eber_tr1)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr1=0,\" \",IF(E17>D17,\"J\",IF(E17<D17,\"L\",\"K\")))","v":" "},null,{"$f":"IF(ca_tr2=0,0,ebe_tr2)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,eber_tr2)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr2=0,\" \",IF(M17>L17,\"J\",IF(M17<L17,\"L\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(prod_tr1<>0,D17/prod_tr1,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr1<>0,E17/prodr_tr1,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," ",null,{"$f":"IF(prod_tr2<>0,L17/prod_tr2,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr2<>0,M17/prodr_tr2,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," "]
[null," Résultat \n d'exploitation",null,{"$f":"IF(ca_tr1=0,0,rex_tr1)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr1=0,0,rexr_tr1)","v":{"v":0,"d":"0 "}},null," "," ",null," ",null,{"$f":"IF(ca_tr2=0,0,rex_tr2)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,rexr_tr2)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr2=0,\" \",M19-L19)","v":" "},{"$f":"IF(ISERROR(O19/L19),\" \",O19/L19)","v":" "},null," "]
[{"$nulls":3},{"$f":"IF(prod_tr1<>0,D19/prod_tr1,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr1<>0,E19/prodr_tr1,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," ",null,{"$f":"IF(prod_tr2<>0,L19/prod_tr2,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr2<>0,M19/prodr_tr2,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," "]
[null," Résultat courant",null,{"$f":"IF(ca_tr1=0,0,rc_tr1)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr1=0,0,rcr_tr1)","v":{"v":0,"d":"0 "}},null," "," ",null," ",null,{"$f":"IF(ca_tr2=0,0,rc_tr2)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,rcr_tr2)","v":{"v":0,"d":"0 "}},null," "," ",null," "]
[{"$nulls":3},{"$f":"IF(prod_tr1<>0,D21/prod_tr1,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr1<>0,E21/prodr_tr1,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," ",null,{"$f":"IF(prod_tr2<>0,L21/prod_tr2,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr2<>0,M21/prodr_tr2,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," "]
[]
[{"$nulls":3},"3ème trimestre",{"$nulls":7},"4ème trimestre"]
[]
[null,"Indicateurs",null,"Objectif","Réalisé ",null,"Ecart",{"$nulls":4},"Objectif","Réalisé ",null,"Ecart"]
[null," Chiffre d'Affaires",null,{"$f":"IF(ca_tr3=0,0,ca_tr3)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,r_tr3)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr3=0,\" \",E27-D27)","v":" "},{"$f":"IF(ISERROR(G27/D27),\" \",G27/D27)","v":" "},null,{"$f":"IF(r_tr3=0,\" \",IF(E27>D27,\"J\",IF(E27<D27,\"L\",\"K\")))","v":" "},null,{"$f":"IF(ca_tr4=0,0,ca_tr4)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,r_tr4)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr3=0,\" \",M27-L27)","v":" "},{"$f":"IF(ISERROR(O27/L27),\" \",O27/L27)","v":" "},null,{"$f":"IF(r_tr4=0,\" \",IF(M27>L27,\"J\",IF(M27<L27,\"L\",\"K\")))","v":" "}]
[null," Production",null,{"$f":"IF(prod_tr3=0,0,prod_tr3)","v":{"v":0,"d":"0 "}},{"$f":"IF(prodr_tr3=0,0,prodr_tr3)","v":{"v":0,"d":"0 "}},null," "," ",{"$nulls":3},{"$f":"IF(prod_tr4=0,0,prod_tr4)","v":{"v":0,"d":"0 "}},{"$f":"IF(prodr_tr4=0,0,prodr_tr4)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr3=0,\" \",M28-L28)","v":" "}," "]
[null," Marge brute",null,{"$f":"IF(ca_tr3=0,0,mb_tr3)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,mbr_tr3)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(E29>D29,\"J\",IF(E29<D29,\"L\",\"K\")))","v":" "},null,{"$f":"IF(ca_tr4=0,0,mb_tr4)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,mbr_tr4)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M29>L29,\"J\",IF(M29<L29,\"L\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(prod_tr3<>0,D29/prod_tr3,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr3<>0,E29/prodr_tr3,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(E30>D30,\"J\",IF(E30<D30,\"L\",\"K\")))","v":" "},null,{"$f":"IF(prod_tr4<>0,L29/prod_tr4,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr4<>0,M29/prodr_tr4,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M30>L30,\"J\",IF(M30<L30,\"L\",\"K\")))","v":" "}]
[null," Charges externes",null,{"$f":"IF(ca_tr3=0,0,ext_tr3)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,extr_tr3)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(E31>D31,\"L\",IF(E31<D31,\"J\",\"K\")))","v":" "},null,{"$f":"IF(ca_tr4=0,0,ext_tr4)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,extr_tr4)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M31>L31,\"L\",IF(M31<L31,\"J\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(prod_tr3<>0,D31/prod_tr3,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr3<>0,E31/prodr_tr3,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(E32>D32,\"L\",IF(E32<D32,\"J\",\"K\")))","v":" "},null,{"$f":"IF(prod_tr4<>0,L31/prod_tr4,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr4<>0,M31/prodr_tr4,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M32>L32,\"L\",IF(M32<L32,\"J\",\"K\")))","v":" "}]
[null," Valeur ajoutée",null,{"$f":"IF(ca_tr3=0,0,va_tr3)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,var_tr3)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(E33>D33,\"J\",IF(E33<D33,\"L\",\"K\")))","v":" "},null,{"$f":"IF(ca_tr4=0,0,va_tr4)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,var_tr4)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr3=0,\" \",M33-L33)","v":" "},{"$f":"IF(ISERROR(O33/L33),\" \",O33/L33)","v":" "},null,{"$f":"IF(r_tr4=0,\" \",IF(M33>L33,\"J\",IF(M33<L33,\"L\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(prod_tr3<>0,D33/prod_tr3,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr3<>0,E33/prodr_tr3,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(E34>D34,\"J\",IF(E34<D34,\"L\",\"K\")))","v":" "},null,{"$f":"IF(prod_tr4<>0,L33/prod_tr4,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr4<>0,M33/prodr_tr4,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M34>L34,\"J\",IF(M34<L34,\"L\",\"K\")))","v":" "}]
[null," Charges \n de personnel",null,{"$f":"IF(ca_tr3=0,0,cp_tr3)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,cpr_tr3)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(E35>D35,\"L\",IF(E35<D35,\"J\",\"K\")))","v":" "},null,{"$f":"IF(ca_tr4=0,0,cp_tr4)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,cpr_tr4)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M35>L35,\"L\",IF(M35<L35,\"J\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(prod_tr3<>0,D35/prod_tr3,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr3<>0,E35/prodr_tr3,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(E36>D36,\"L\",IF(E36<D36,\"J\",\"K\")))","v":" "},null,{"$f":"IF(prod_tr4<>0,L35/prod_tr4,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr4<>0,M35/prodr_tr4,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M36>L36,\"L\",IF(M36<L36,\"J\",\"K\")))","v":" "}]
[null," Excédent brut \n d'exploitation",null,{"$f":"IF(ca_tr3=0,0,ebe_tr3)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,eber_tr3)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(E37>D37,\"J\",IF(E37<D37,\"L\",\"K\")))","v":" "},null,{"$f":"IF(ca_tr4=0,0,ebe_tr4)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,eber_tr4)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M37>L37,\"J\",IF(M37<L37,\"L\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(prod_tr3<>0,D37/prod_tr3,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr3<>0,E37/prodr_tr3,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," ",null,{"$f":"IF(prod_tr4<>0,L37/prod_tr4,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr4<>0,M37/prodr_tr4,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," "]
[null," Résultat \n d'exploitation",null,{"$f":"IF(ca_tr3=0,0,rex_tr3)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,rexr_tr3)","v":{"v":0,"d":"0 "}},null," "," ",null," ",null,{"$f":"IF(ca_tr4=0,0,rex_tr4)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,rexr_tr4)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr3=0,\" \",M39-L39)","v":" "},{"$f":"IF(ISERROR(O39/L39),\" \",O39/L39)","v":" "},null," "]
[{"$nulls":3},{"$f":"IF(prod_tr3<>0,D39/prod_tr3,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr3<>0,E39/prodr_tr3,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," ",null,{"$f":"IF(prod_tr4<>0,L39/prod_tr4,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr4<>0,M39/prodr_tr4,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," "]
[null," Résultat courant",null,{"$f":"IF(ca_tr3=0,0,rc_tr3)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,rcr_tr3)","v":{"v":0,"d":"0 "}},null," "," ",null," ",null,{"$f":"IF(ca_tr4=0,0,rc_tr4)","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,rcr_tr4)","v":{"v":0,"d":"0 "}},null," "," ",null," "]
[{"$nulls":3},{"$f":"IF(prod_tr3<>0,D41/prod_tr3,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr3<>0,E41/prodr_tr3,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," ",null,{"$f":"IF(prod_tr4<>0,L41/prod_tr4,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(prodr_tr4<>0,M41/prodr_tr4,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," "]

{"sheet":"Ecarts cumulés","index":11,"n_rows":42,"n_cols":18,"rows_kept":42,"merged":[[1,1,1,4],[1,6,1,15],[3,3,3,7],[3,11,3,15],[5,6,5,7],[5,14,5,15],[8,1,9,1],[10,1,11,1],[12,1,13,1],[14,1,15,1],[16,1,17,1],[18,1,19,1],[20,1,21,1],[23,3,23,7],[23,11,23,15],[25,6,25,7],[25,14,25,15],[28,1,29,1],[30,1,31,1],[32,1,33,1],[34,1,35,1],[36,1,37,1],[38,1,39,1],[40,1,41,1]]}
[]
[null,"Collectivité service SA",{"$nulls":4},"Comparatif réalisations/prévisions cumulées"]
[]
[{"$nulls":3},"1er semestre",{"$nulls":7},"Cumul 9 mois"]
[]
[null,"Indicateurs",null,"Objectif","Réalisé ",null,"Ecart",{"$nulls":4},"Objectif","Réalisé ",null,"Ecart"]
[null," Chiffre d'Affaires",null,{"$f":"'Ecarts trimestriels'!D7+'Ecarts trimestriels'!L7","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,'Ecarts trimestriels'!E7+'Ecarts trimestriels'!M7)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr2=0,\" \",E7-D7)","v":" "},{"$f":"IF(ISERROR(G7/D7),\" \",G7/D7)","v":" "},null,{"$f":"IF(r_tr2=0,\" \",IF(E7>D7,\"J\",IF(E7<D7,\"L\",\"K\")))","v":" "},null,{"$f":"'Ecarts cumulés'!D7+'Ecarts trimestriels'!D27","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts cumulés'!E7+'Ecarts trimestriels'!E27)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr2=0,\" \",M7-L7)","v":" "},{"$f":"IF(ISERROR(O7/L7),\" \",O7/L7)","v":" "},null,{"$f":"IF(r_tr3=0,\" \",IF(M7>L7,\"J\",IF(M7<L7,\"L\",\"K\")))","v":" "}]
[null," Production",null,{"$f":"'Ecarts trimestriels'!D8+'Ecarts trimestriels'!L8","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,'Ecarts trimestriels'!E8+'Ecarts trimestriels'!M8)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr2=0,\" \",E8-D8)","v":" "}," ",{"$nulls":3},{"$f":"'Ecarts cumulés'!D8+'Ecarts trimestriels'!D28","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts cumulés'!E8+'Ecarts trimestriels'!E28)","v":{"v":0,"d":"0 "}},null," "," "]
[null," Marge brute",null,{"$f":"'Ecarts trimestriels'!D9+'Ecarts trimestriels'!L9","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,'Ecarts trimestriels'!E9+'Ecarts trimestriels'!M9)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr2=0,\" \",E9-D9)","v":" "}," ",null,{"$f":"IF(r_tr2=0,\" \",IF(E9>D9,\"J\",IF(E9<D9,\"L\",\"K\")))","v":" "},null,{"$f":"'Ecarts cumulés'!D9+'Ecarts trimestriels'!D29","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts cumulés'!E9+'Ecarts trimestriels'!E29)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(M9>L9,\"J\",IF(M9<L9,\"L\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(D8<>0,D9/D8,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(E8<>0,E9/E8,0)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(E10-D10),\" \",E10-D10)","v":{"v":0,"d":"0.0%"}}," ",null,{"$f":"IF(r_tr2=0,\" \",IF(E10>D10,\"J\",IF(E10<D10,\"L\",\"K\")))","v":" "},null,{"$f":"IF(L8<>0,L9/L8,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(M8<>0,M9/M8,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(M10>L10,\"J\",IF(M10<L10,\"L\",\"K\")))","v":" "}]
[null," Charges externes",null,{"$f":"'Ecarts trimestriels'!D11+'Ecarts trimestriels'!L11","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,'Ecarts trimestriels'!E11+'Ecarts trimestriels'!M11)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr2=0,\" \",E11-D11)","v":" "}," ",null,{"$f":"IF(r_tr2=0,\" \",IF(E11>D11,\"L\",IF(E11<D11,\"J\",\"K\")))","v":" "},null,{"$f":"'Ecarts cumulés'!D11+'Ecarts trimestriels'!D31","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts cumulés'!E11+'Ecarts trimestriels'!E31)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(M11>L11,\"L\",IF(M11<L11,\"J\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(D8<>0,D11/D8,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(E8<>0,E11/E8,0)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(E12-D12),\" \",E12-D12)","v":{"v":0,"d":"0.0%"}}," ",null,{"$f":"IF(r_tr2=0,\" \",IF(E12>D12,\"L\",IF(E12<D12,\"J\",\"K\")))","v":" "},null,{"$f":"IF(L8<>0,L11/L8,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(M8<>0,M11/M8,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(M12>L12,\"L\",IF(M12<L12,\"J\",\"K\")))","v":" "}]
[null," Valeur ajoutée",null,{"$f":"'Ecarts trimestriels'!D13+'Ecarts trimestriels'!L13","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,'Ecarts trimestriels'!E13+'Ecarts trimestriels'!M13)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr2=0,\" \",E13-D13)","v":" "}," ",null,{"$f":"IF(r_tr2=0,\" \",IF(E13>D13,\"J\",IF(E13<D13,\"L\",\"K\")))","v":" "},null,{"$f":"'Ecarts cumulés'!D13+'Ecarts trimestriels'!D33","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts cumulés'!E13+'Ecarts trimestriels'!E33)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(M13>L13,\"J\",IF(M13<L13,\"L\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(D8<>0,D13/D8,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(E8<>0,E13/E8,0)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(E14-D14),\" \",E14-D14)","v":{"v":0,"d":"0.0%"}}," ",null,{"$f":"IF(r_tr2=0,\" \",IF(E14>D14,\"J\",IF(E14<D14,\"L\",\"K\")))","v":" "},null,{"$f":"IF(L8<>0,L13/L8,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(M8<>0,M13/M8,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(M14>L14,\"J\",IF(M14<L14,\"L\",\"K\")))","v":" "}]
[null," Charges \n de personnel",null,{"$f":"'Ecarts trimestriels'!D15+'Ecarts trimestriels'!L15","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,'Ecarts trimestriels'!E15+'Ecarts trimestriels'!M15)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr2=0,\" \",E15-D15)","v":" "}," ",null,{"$f":"IF(r_tr2=0,\" \",IF(E15>D15,\"L\",IF(E15<D15,\"J\",\"K\")))","v":" "},null,{"$f":"'Ecarts cumulés'!D15+'Ecarts trimestriels'!D35","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts cumulés'!E15+'Ecarts trimestriels'!E35)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(M15>L15,\"L\",IF(M15<L15,\"J\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(D8<>0,D15/D8,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(E8<>0,E15/E8,0)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(E16-D16),\" \",E16-D16)","v":{"v":0,"d":"0.0%"}}," ",null,{"$f":"IF(r_tr2=0,\" \",IF(E16>D16,\"L\",IF(E16<D16,\"J\",\"K\")))","v":" "},null,{"$f":"IF(L8<>0,L15/L8,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(M8<>0,M15/M8,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(M16>L16,\"L\",IF(M16<L16,\"J\",\"K\")))","v":" "}]
[null," Excédent brut \n d'exploitation",null,{"$f":"'Ecarts trimestriels'!D17+'Ecarts trimestriels'!L17","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,'Ecarts trimestriels'!E17+'Ecarts trimestriels'!M17)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr2=0,\" \",E17-D17)","v":" "}," ",null,{"$f":"IF(r_tr2=0,\" \",IF(E17>D17,\"J\",IF(E17<D17,\"L\",\"K\")))","v":" "},null,{"$f":"'Ecarts cumulés'!D17+'Ecarts trimestriels'!D37","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts cumulés'!E17+'Ecarts trimestriels'!E37)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr3=0,\" \",IF(M17>L17,\"J\",IF(M17<L17,\"L\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(D8<>0,D17/D8,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(E8<>0,E17/E8,0)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(E18-D18),\" \",E18-D18)","v":{"v":0,"d":"0.0%"}}," ",null," ",null,{"$f":"IF(L8<>0,L17/L8,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(M8<>0,M17/M8,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," "]
[null," Résultat \n d'exploitation",null,{"$f":"'Ecarts trimestriels'!D19+'Ecarts trimestriels'!L19","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,'Ecarts trimestriels'!E19+'Ecarts trimestriels'!M19)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr2=0,\" \",E19-D19)","v":" "}," ",null," ",null,{"$f":"'Ecarts cumulés'!D19+'Ecarts trimestriels'!D39","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts cumulés'!E19+'Ecarts trimestriels'!E39)","v":{"v":0,"d":"0 "}},null," "," ",null," "]
[{"$nulls":3},{"$f":"IF(D8<>0,D19/D8,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(E8<>0,E19/E8,0)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(E20-D20),\" \",E20-D20)","v":{"v":0,"d":"0.0%"}}," ",null," ",null,{"$f":"IF(L8<>0,L19/L8,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(M8<>0,M19/M8,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," "]
[null," Résultat courant",null,{"$f":"'Ecarts trimestriels'!D21+'Ecarts trimestriels'!L21","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr2=0,0,'Ecarts trimestriels'!E21+'Ecarts trimestriels'!M21)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr2=0,\" \",E21-D21)","v":" "}," ",null," ",null,{"$f":"'Ecarts cumulés'!D21+'Ecarts trimestriels'!D41","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts cumulés'!E21+'Ecarts trimestriels'!E41)","v":{"v":0,"d":"0 "}},null," "," ",null," "]
[{"$nulls":3},{"$f":"IF(D8<>0,D21/D8,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(E8<>0,E21/E8,0)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(E22-D22),\" \",E22-D22)","v":{"v":0,"d":"0.0%"}}," ",null," ",null,{"$f":"IF(L8<>0,L21/L8,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(M8<>0,M21/M8,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," "]
[]
[{"$nulls":3},"2ème semestre",{"$nulls":7},"Total annuel"]
[]
[null,"Indicateurs",null,"Objectif","Réalisé ",null,"Ecart",{"$nulls":4},"Objectif","Réalisé ",null,"Ecart"]
[null," Chiffre d'Affaires",null,{"$f":"'Ecarts trimestriels'!D27+'Ecarts trimestriels'!L27","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts trimestriels'!E27+'Ecarts trimestriels'!M27)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr3=0,\" \",E27-D27)","v":" "},{"$f":"IF(ISERROR(G27/D27),\" \",G27/D27)","v":" "},null,{"$f":"IF(r_tr4=0,\" \",IF(E27>D27,\"J\",IF(E27<D27,\"L\",\"K\")))","v":" "},null,{"$f":"'Ecarts cumulés'!D7+'Ecarts cumulés'!D27","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,'Ecarts cumulés'!E7+'Ecarts cumulés'!E27)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(r_tr4=0,\" \",M27-L27)","v":" "},{"$f":"IF(ISERROR(O27/L27),\" \",O27/L27)","v":" "},null,{"$f":"IF(r_tr4=0,\" \",IF(M27>L27,\"J\",IF(M27<L27,\"L\",\"K\")))","v":" "}]
[null," Production",null,{"$f":"'Ecarts trimestriels'!D28+'Ecarts trimestriels'!L28","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts trimestriels'!E28+'Ecarts trimestriels'!M28)","v":{"v":0,"d":"0 "}},null," "," ",{"$nulls":3},{"$f":"'Ecarts cumulés'!D8+'Ecarts cumulés'!D28","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,'Ecarts cumulés'!E8+'Ecarts cumulés'!E28)","v":{"v":0,"d":"0 "}},null," "," "]
[null," Marge brute",null,{"$f":"'Ecarts trimestriels'!D29+'Ecarts trimestriels'!L29","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts trimestriels'!E29+'Ecarts trimestriels'!M29)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(E29>D29,\"J\",IF(E29<D29,\"L\",\"K\")))","v":" "},null,{"$f":"'Ecarts cumulés'!D9+'Ecarts cumulés'!D29","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,'Ecarts cumulés'!E9+'Ecarts cumulés'!E29)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M29>L29,\"J\",IF(M29<L29,\"L\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(D28<>0,D29/D28,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(E28<>0,E29/E28,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(E30>D30,\"J\",IF(E30<D30,\"L\",\"K\")))","v":" "},null,{"$f":"IF(L28<>0,L29/L28,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(M28<>0,M29/M28,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M30>L30,\"J\",IF(M30<L30,\"L\",\"K\")))","v":" "}]
[null," Charges externes",null,{"$f":"'Ecarts trimestriels'!D31+'Ecarts trimestriels'!L31","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts trimestriels'!E31+'Ecarts trimestriels'!M31)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(E31>D31,\"L\",IF(E31<D31,\"J\",\"K\")))","v":" "},null,{"$f":"'Ecarts cumulés'!D11+'Ecarts cumulés'!D31","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,'Ecarts cumulés'!E11+'Ecarts cumulés'!E31)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M31>L31,\"L\",IF(M31<L31,\"J\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(D28<>0,D31/D28,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(E28<>0,E31/E28,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(E32>D32,\"L\",IF(E32<D32,\"J\",\"K\")))","v":" "},null,{"$f":"IF(L28<>0,L31/L28,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(M28<>0,M31/M28,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M32>L32,\"L\",IF(M32<L32,\"J\",\"K\")))","v":" "}]
[null," Valeur ajoutée",null,{"$f":"'Ecarts trimestriels'!D33+'Ecarts trimestriels'!L33","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts trimestriels'!E33+'Ecarts trimestriels'!M33)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(E33>D33,\"J\",IF(E33<D33,\"L\",\"K\")))","v":" "},null,{"$f":"'Ecarts cumulés'!D13+'Ecarts cumulés'!D33","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,'Ecarts cumulés'!E13+'Ecarts cumulés'!E33)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M33>L33,\"J\",IF(M33<L33,\"L\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(D28<>0,D33/D28,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(E28<>0,E33/E28,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(E34>D34,\"J\",IF(E34<D34,\"L\",\"K\")))","v":" "},null,{"$f":"IF(L28<>0,L33/L28,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(M28<>0,M33/M28,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M34>L34,\"J\",IF(M34<L34,\"L\",\"K\")))","v":" "}]
[null," Charges \n de personnel",null,{"$f":"'Ecarts trimestriels'!D35+'Ecarts trimestriels'!L35","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts trimestriels'!E35+'Ecarts trimestriels'!M35)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(E35>D35,\"L\",IF(E35<D35,\"J\",\"K\")))","v":" "},null,{"$f":"'Ecarts cumulés'!D15+'Ecarts cumulés'!D35","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,'Ecarts cumulés'!E15+'Ecarts cumulés'!E35)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M35>L35,\"L\",IF(M35<L35,\"J\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(D28<>0,D35/D28,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(E28<>0,E35/E28,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(E36>D36,\"L\",IF(E36<D36,\"J\",\"K\")))","v":" "},null,{"$f":"IF(L28<>0,L35/L28,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(M28<>0,M35/M28,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M36>L36,\"L\",IF(M36<L36,\"J\",\"K\")))","v":" "}]
[null," Excédent brut \n d'exploitation",null,{"$f":"'Ecarts trimestriels'!D37+'Ecarts trimestriels'!L37","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts trimestriels'!E37+'Ecarts trimestriels'!M37)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(E37>D37,\"J\",IF(E37<D37,\"L\",\"K\")))","v":" "},null,{"$f":"'Ecarts cumulés'!D17+'Ecarts cumulés'!D37","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,'Ecarts cumulés'!E17+'Ecarts cumulés'!E37)","v":{"v":0,"d":"0 "}},null," "," ",null,{"$f":"IF(r_tr4=0,\" \",IF(M37>L37,\"J\",IF(M37<L37,\"L\",\"K\")))","v":" "}]
[{"$nulls":3},{"$f":"IF(D28<>0,D37/D28,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(E28<>0,E37/E28,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," ",null,{"$f":"IF(L28<>0,L37/L28,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(M28<>0,M37/M28,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," "]
[null," Résultat \n d'exploitation",null,{"$f":"'Ecarts trimestriels'!D39+'Ecarts trimestriels'!L39","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts trimestriels'!E39+'Ecarts trimestriels'!M39)","v":{"v":0,"d":"0 "}},null," "," ",null," ",null,{"$f":"'Ecarts cumulés'!D19+'Ecarts cumulés'!D39","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,'Ecarts cumulés'!E19+'Ecarts cumulés'!E39)","v":{"v":0,"d":"0 "}},null," "," ",null," "]
[{"$nulls":3},{"$f":"IF(D28<>0,D39/D28,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(E28<>0,E39/E28,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," ",null,{"$f":"IF(L28<>0,L39/L28,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(M28<>0,M39/M28,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," "]
[null," Résultat courant",null,{"$f":"'Ecarts trimestriels'!D41+'Ecarts trimestriels'!L41","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr3=0,0,'Ecarts trimestriels'!E41+'Ecarts trimestriels'!M41)","v":{"v":0,"d":"0 "}},null," "," ",null," ",null,{"$f":"'Ecarts cumulés'!D21+'Ecarts cumulés'!D41","v":{"v":0,"d":"0 "}},{"$f":"IF(r_tr4=0,0,'Ecarts cumulés'!E21+'Ecarts cumulés'!E41)","v":{"v":0,"d":"0 "}},null," "," ",null," "]
[{"$nulls":3},{"$f":"IF(D28<>0,D41/D28,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(E28<>0,E41/E28,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," ",null,{"$f":"IF(L28<>0,L41/L28,0)","v":{"v":0,"d":"0.0%"}},{"$f":"IF(M28<>0,M41/M28,0)","v":{"v":0,"d":"0.0%"}},null," "," ",null," "]