{"id":266535,"date":"2024-03-13T20:08:23","date_gmt":"2024-03-13T19:08:23","guid":{"rendered":"https:\/\/www.sheetgo.com\/?p=266535"},"modified":"2026-11-10T14:36:11","modified_gmt":"2026-11-10T13:36:11","slug":"lire-un-bilan","status":"publish","type":"post","link":"https:\/\/www.sheetgo.com\/fr\/blog\/finance-processes\/how-to-read-a-balance-sheet-with-examples\/","title":{"rendered":"Comment lire un bilan (avec exemples)"},"content":{"rendered":"

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In order to understand a company\u2019s financial situation, it\u2019s important to understand its financial statements. There are three fundamental financial statements that you need to be able to interpret: the income statement, the statement of cash flows, and the balance sheet. While all three contain important information, the balance sheet provides a balanced view of the company\u2019s assets, liabilities, and equity.<\/p>\n

In this guide, you will learn about the contents and purpose of the balance sheet and how it differs from the statements of income and cash flows. Using a sample balance sheet as a guide, you will learn how to read the line items on a company balance sheet. Finally, you\u2019ll learn about the main methods used to analyze and interpret the balance sheet.<\/p>\n

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What is a balance sheet?<\/h2>\n

The balance sheet provides information about the company\u2019s financial position in terms of its assets, liabilities, and equity. Unlike the statement of cash flows or the income statement, both of which cover a period of time, the balance sheet represents the company\u2019s position on a given date.<\/p>\n

The main purpose of the balance sheet is to provide a balanced view of what the company owns versus what it owes. This allows interested parties to evaluate the company\u2019s financial position through different methods of analysis. For example, using the information provided on the balance sheet, you can calculate multiple financial ratios used to evaluate a company\u2019s liquidity<\/a> or a company\u2019s leverage<\/a>.<\/p>\n

Balance sheet equation<\/h3>\n

Producing a balance sheet is not an exact science, so the contents are affected by multiple factors, including different accounting practices and requirements specific to the industry or country of operations. However, the underlying equation that drives the balance sheet is as follows.<\/p>\n

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assets = liabilities + shareholders\u2019 equity<\/p>\n<\/blockquote>\n

This equation shows the expected relationship between the three variables. In other words, the value of your assets should be equal to the sum of your liabilities and shareholders\u2019 equity.<\/p>\n

Sample balance sheet<\/h3>\n

The examples in this guide come from a sample balance sheet built in Google Sheets. Each line item has its own row, each year has its own column, and every section ends with a total.<\/p>\n

In the next section, you will learn how to read all three sections of the balance sheet, including the most common line items included in each section.<\/p>\n

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How to read a balance sheet?<\/h2>\n

The balance sheet provides an overview of the company\u2019s financial position on a given date by showing what the company owns and what it owes. The information is structured in three sections \u2013 assets, liabilities, and equity \u2013 where the value of assets should equal the sum of liabilities and equity.<\/p>\n

The assets and liabilities sections are further subdivided according to their status: current (short-term) versus fixed (long-term). Below, you have explanations for the line items most commonly included in each of the three main sections.<\/p>\n

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Understanding assets<\/h2>\n

On the balance sheet, assets are subdivided into two main types. The first is \u2018Current Assets\u2019, also known as short-term assets, which are those that can be converted into cash within a year.<\/p>\n

Current assets<\/h3>\n

This section includes the company\u2019s most liquid assets: those that can be converted into cash quickly. Below are the three you will find on most balance sheets.<\/p>\n