Analyse du gap entre les rsultats du tableau de bord et les rsultats comptab

Analyse du TDB
Restaurant Art-Loi 120
1) TDB Manager - janvier 2013

Taux de delta

0.01

Delta

Heures
prestes
payes

Taux horaire interne

Heures prestes payes

Taux horaire interne
Heures non prestes payes
Heures intrims
Taux intrim
Crdit personnel
Taux de TVA
Vente au comptoir
Livraison

1263.4
22.5
75.3
5
23.75
1359.55
1.1
111830.67
153.45

12.63
1,276.03
22.50
75.30
5.00
23.75
1,359.55
1.10
111,830.67
153.45

0.23
1263.4
22.73
75.30
5.00
23.75
1,359.55
1.10
111,830.67
153.45

Total HR costs
Sales

30,733.88
101,803.75

31,018.15
101,803.75

31,035.09
101,803.75

30.19%

30.47%

30.49%

0.279%
0.925%

0.296%
0.980%

Ratio RH
Dif. absolue entre les ratios
Dif. relative entre les ratios

2) TDB Manager - fvrier 2013

Taux de delta

0.01

Delta
Heures prestes payes
Taux horaire interne
Heures non prestes payes
Heures intrims
Taux intrim
Crdit personnel
Taux de TVA
Vente au comptoir
Livraison
Total HR costs

1141.45
22.5
24.3
0
23.75
1742
1.1
102889
79
26,862.83

Heures
prestes
payes

11.41
1,152.86

Taux horaire interne

0.23
1141.45

22.73

22.5
24.3
0
23.75
1742
1.1
102889
79

24.3
0
23.75
1742
1.1
102889
79

27,119.66

27,125.12

Sales
Ratio RH

93,607.27

93,607.27

93,607.27

28.70%

28.97%

28.98%

0.274%
0.96%

0.280%
0.98%

Dif. absolue entre les ratios

Dif. relative entre les ratios

3) TDB Manager - mars 2013

Taux de delta

0.01

Delta
Heures prestes payes
Taux horaire interne
Heures non prestes payes
Heures intrims
Taux intrim
Crdit personnel
Taux de TVA
Vente au comptoir
Livraison
Total HR costs
Sales
Ratio RH
Dif. absolue entre les ratios
Dif. relative entre les ratios

1294.5
22.5
0
7.3
23.75
1549
1.1
107252
155

Heures
prestes
payes

12.95
1,307.45

Taux horaire interne

0.23
1294.5

22.73

22.5
0
7.3
23.75
1549
1.1
107252
155

0
7.3
23.75
1549
1.1
107252
155

29,862.90
97,642.73

30,154.16
97,642.73

30,154.16
97,642.73

30.58%

30.88%

30.88%

0.298%
0.98%

0.298%
0.98%

Rsum
Arts-Loi
Heures
prestes
payes

Taux horaire interne

Dif. absolue entre les ratios

Dif. relative entre les ratios

0.279%
0.925%

0.296%
0.980%

Dif. absolue entre les ratios

Dif. relative entre les ratios

0.274%
0.956%

0.280%
0.976%

Dif. absolue entre les ratios

Dif. relative entre les ratios

0.298%
0.975%

0.298%
0.975%

Mise en relation des 3 mois

Dif. absolue entre les ratios
Dif. relative entre les ratios

0.284%
0.952%

0.291%
0.977%

Analyse du rapport comptable

1) La premire variable que nous pouvons discocier est celle de la TVA

a) Janvier 2013
Debrouckre
Vente (euros) Importance des ventes
VENTES TVA 6%
40,836
39.33%
VENTES TVA 12%
45,025
43.37%
VENTES TVA 21%
17,963
17.30%
CORRECTION REPAS PERSONELLE -1,361
VENTES ARTS LOI
103,824
TVA moyenne comptable

0.11197153

Dans l'hypothse de pouvoir utiliser directement ce taux de TVA moyen rel dans le tebleau de
bord :

TDM
Heures prestes payes
Taux horaire interne
Heures non prestes payes
Heures intrims
Taux intrim
Crdit personnel
Taux de TVA
Vente au comptoir
Livraison
Total HR costs
Sales

Modif TVA
1444.08
22.5
60
45
23
1354
1.11
114059
0

1444.08
22.5
60
45
23
1354
1.111971532
114059
0

35,364.73
102,755.86

35,363.86
102,573.67

Ratio RH

34.42%

34.48%

0.06%

b) Fvrier 2013
Debrouckre
Vente (euros) Importance des ventes
VENTES TVA 6%
38,260
38.85%
VENTES TVA 12%
42,871
43.54%
VENTES TVA 21%
17,341
17.61%
CORRECTION REPAS PERSONELLE -1,648
VENTES ARTS LOI
98,471
TVA moyenne comptable

0.11253636

Dans l'hypothse de pouvoir utiliser directement ce taux de TVA moyen rel dans le tebleau de
bord :

TDM
Heures prestes payes
Taux horaire interne
Heures non prestes payes
Heures intrims
Taux intrim
Crdit personnel
Taux de TVA
Vente au comptoir
Livraison
Total HR costs
Sales
Ratio RH

Modif TVA
1329.05
22.5
77.3
10.3
23.75
1705
1.11
108164
0

1329.05
22.5
77.3
10.3
23.75
1705
1.112536362
108164
0

32,501.91
97,445.05

32,500.51
97,222.89

33.35%

33.43%

0.07%

c) Mars 2013
Debrouckre
Vente (euros) Importance des ventes
VENTES TVA 6%
46,630
40.27%
VENTES TVA 12%
48,896
42.23%
VENTES TVA 21%
20,261
17.50%
CORRECTION REPAS PERSONELLE -1,584
VENTES ARTS LOI

115,787
TVA moyenne comptable

0.11158509

Dans l'hypothse de pouvoir utiliser directement ce taux de TVA moyen rel dans le tebleau de
bord :

TDM
Heures prestes payes
Taux horaire interne
Heures non prestes payes
Heures intrims
Taux intrim
Crdit personnel
Taux de TVA
Vente au comptoir
Livraison
Total HR costs
Sales
Ratio RH

1502.45
22.5
23.3
26.45
23.75
1558

Modif TVA
1502.45
22.5
23.3
26.45
23.75
1558

1.11

1.111585093

127086
0

127086
0

35,519.00
114,491.89

35,518.20
114,328.63

31.02%

31.07%

0.04%

Rsum
Debrouckre

Art-Loi

Jan-13
TVA TDB

Jan-13
1.11

Ratio RH

34.416%

TVA relle

1.11197153

Ratio RH

34.477%
cart
cart TDB - P&L
% cart TDB - P&L

TVA TDB
Ratio RH

TVA relle
Ratio RH

0.060%
-3.816%
-1.580%

cart
cart TDB - P&L
% cart TDB - P&L

Feb-13
TVA TDB

Feb-13
1.11

33.354%

Ratio RH

TVA relle
Ratio RH
cart
cart TDB - P&L

1.11253636
33.429%
0.075%
-1.774%

TVA TDB
Ratio RH

TVA relle
Ratio RH
cart
cart TDB - P&L

% cart TDB - P&L

-4.215%

% cart TDB - P&L

Mar-13

Mar-13

TVA TDB

TVA TDB

1.11
31.023%

Ratio RH

TVA relle

Ratio RH

1.11158509

Ratio RH

TVA relle

30.584%
cart
cart TDB - P&L
% cart TDB - P&L

Ratio RH

-0.439%
-3.493%
12.577%

Ecart moyen expliqu par la TVA =

cart
cart TDB - P&L
% cart TDB - P&L

12.090%

2) Taux horaire moyen

>>> besoin d'avoir le calcul du taux moyen interne avin de savoir comment
ce dernier est calacul.

Bebrouckre
Taux horaire moyen TDB

22.5

Calcul comptable janv 2013

3) Heures prestes payes

Erreur dans lencodage des heures prestes totales soit lors du transfert en minutes soit lors de lencodage sur Magi

a) Janvier 2013

Debrouckre
Tableau de bord
heures prestes perso totales
heures intrim total
heures payes non prestes

TOTAL

1444:08
45:00
60:00
1549:08

Securex

1634:70
119:77
402:00

prest pay
non prest, pay
non prest, non pay

TOTAL

2156:47

b) Fvrier 2013
Debrouckre
Tableau de bord
heures prestes perso totales
heures intrim total
heures payes non prestes

TOTAL

1329:05
10:30
77:30
1417:05

Securex
prest pay
non prest, pay
non prest, non pay

TOTAL

1458:87
131:20
281:20
1871:27

c) Mars 2013
Debrouckre
Tableau de bord
heures prestes perso totales
heures intrim total
heures payes non prestes

TOTAL

1502:45
26:45
23:30
1553:00

Securex
prest pay
non prest, pay
non prest, non pay

TOTAL

1324:13
86:40
316:80
1727:33

de bord et les rsultats comptables

Heures non
prestes
payes

Heures
intrims

Taux intrim

Crdit
personnel

Taux de TVA

Vente au
comptoir

Livraison

0.75
1263.4
22.50
76.05
5.00
23.75
1,359.55
1.10
111,830.67
153.45

0.05
1263.4
22.50
75.30
5.05
23.75
1,359.55
1.10
111,830.67
153.45

0.24
1263.4
22.50
75.30
5.00
23.99
1,359.55
1.10
111,830.67
153.45

13.60
1263.4
22.50
75.30
5.00
23.75
1,373.15
1.10
111,830.67
153.45

0.01
1263.4
22.50
75.30
5.00
23.75
1,359.55
1.11
111,830.67
153.45

1,118.31
1263.4
22.50
75.30
5.00
23.75
1,359.55
1.10
112,948.98
153.45

1.53
1263.4
22.50
75.30
5.00
23.75
1,359.55
1.10
111,830.67
154.98

30,750.82
101,803.75

30,735.07
101,803.75

30,735.07
101,803.75

30,738.83
101,803.75

30,728.99
100,795.79

30,733.88
102,820.39

30,733.88
101,805.14

30.21%

30.19%

30.19%

30.19%

30.49%

29.89%

30.19%

0.017%
0.055%

0.001%
0.004%

0.001%
0.004%

0.005%
0.016%

0.297%
0.984%

-0.298%
-0.989%

0.000%
-0.001%

Heures non
prestes
payes

Heures
intrims

Taux intrim

Crdit
personnel

Taux de TVA

Vente au
comptoir

Livraison

0.24

0.00

0.24

17.42

0.01

1,028.89

0.79

1141.45
22.5

24.54

1141.45
22.5
24.3

0
23.75
1742
1.1
102889
79

1141.45
22.5
24.3
0

23.75
1742
1.1
102889
79

1141.45
22.5
24.3
0
23.75

1742
1.1
102889
79

1,759.42

1141.45
22.5
24.3
0
23.75
1742

1.1
102889
79

1141.45
22.5
24.3
0
23.75
1742
1.1

102889
79

103,917.89

1141.45
22.5
24.3
0
23.75
1742
1.1
102889

79

79.79

26,868.30

26,862.83

26,862.83

26,869.16

26,856.56

26,862.83

26,862.83

0.00

23.99

1.11

93,607.27

93,607.27

93,607.27

93,607.27

92,680.47

94,542.63

93,607.99

28.70%

28.70%

28.70%

28.70%

28.98%

28.41%

28.70%

0.006%
0.02%

0.000%
0.00%

0.000%
0.00%

0.007%
0.02%

0.280%
0.98%

-0.284%
-0.99%

0.000%
0.00%

Heures non
prestes
payes

Heures
intrims

Taux intrim

Crdit
personnel

Taux de TVA

Vente au
comptoir

Livraison

0.00

0.07

0.24

15.49

0.01

1,072.52

1.55

1294.5
22.5

0.00

1294.5
22.5
0

7.3
23.75
1549
1.1
107252
155

1294.5
22.5
0
7.3

23.75
1549
1.1
107252
155

1294.5
22.5
0
7.3
23.75

1549
1.1
107252
155

1,564.49

1294.5
22.5
0
7.3
23.75
1549

1.1
107252
155

1294.5
22.5
0
7.3
23.75
1549
1.1

107252
155

108,324.52

1294.5
22.5
0
7.3
23.75
1549
1.1
107252

155

156.55

29,862.90
97,642.73

29,864.63
97,642.73

29,864.63
97,642.73

29,868.53
97,642.73

29,857.32
96,675.97

29,862.90
98,617.75

29,862.90
97,644.14

30.58%

30.59%

30.59%

30.59%

30.88%

30.28%

30.58%

0.000%
0.00%

0.002%
0.01%

0.002%
0.01%

0.006%
0.02%

0.300%
0.98%

-0.302%
-0.99%

0.000%
0.00%

Heures non
prestes
payes

7.37

Heures
intrims

23.99

Taux intrim

Crdit
personnel

1.11

Taux de TVA

Vente au
comptoir

Livraison

0.017%
0.055%

0.001%
0.004%

0.001%
0.004%

0.005%
0.016%

0.297%
0.984%

-0.298%
-0.989%

0.000%
-0.001%

0.006%
0.020%

0.000%
0.000%

0.000%
0.000%

0.007%
0.024%

0.280%
0.976%

-0.284%
-0.989%

0.000%
-0.001%

0.000%
0.000%

0.002%
0.006%

0.002%
0.006%

0.006%
0.019%

0.300%
0.981%

-0.302%
-0.989%

0.000%
-0.001%

0.007%
0.025%

0.001%
0.003%

0.001%
0.003%

0.006%
0.020%

0.292%
0.980%

-0.295%
-0.989%

0.000%
-0.001%

t celle de la TVA

moyen rel dans le tebleau de

Art-Loi
Vente (euros) Importance des ventes
VENTES TVA 6%
66,041
63.59%
VENTES TVA 12%
28,591
27.53%
VENTES TVA 21%
9,224
8.88%
CORRECTION REPAS PERSONELLE
VENTES ARTS LOI
-1,283
103,856
TVA moyenne comptable

0.08983975

Dans l'hypothse de pouvoir utiliser directement ce taux de TVA moyen rel dans
le tebleau de bord :

TDM

Modif TVA

Heures prestes payes

Taux horaire interne
Heures non prestes payes
Heures intrims
Taux intrim
Crdit personnel
Taux de TVA
Vente au comptoir
Livraison

1263.4
22.5
75.3
5
23.75
1359.55
1.10
111830.67
153.45

1263.4
22.5
75.3
5
23.75
1359.55
1.08983975
111830.67
153.45

Total HR costs
Sales

30,733.88
101,803.75

30,738.49
102,752.83

moyen rel dans le tebleau de

Ratio RH

30.19%

29.91%

-0.27%

Art-Loi
Vente (euros) Importance des ventes
VENTES TVA 6%
59,413
61.96%
VENTES TVA 12%
27,594
28.78%
VENTES TVA 21%
8,879
9.26%
CORRECTION REPAS PERSONELLE
VENTES ARTS LOI
-1,283
95,886
TVA moyenne comptable

0.09115602

Dans l'hypothse de pouvoir utiliser directement ce taux de TVA moyen rel dans
le tebleau de bord :

TDM
Heures prestes payes
Taux horaire interne
Heures non prestes payes
Heures intrims
Taux intrim
Crdit personnel
Taux de TVA
Vente au comptoir
Livraison
Total HR costs
Sales
Ratio RH

Modif TVA
1141.45
22.5
24.3
0
23.75
1742
1.1
102889
79

1141.45
22.5
24.3
0
23.75
1742
1.091156015
102889
79

26,862.83
93,607.27

26,867.96
94,365.97

28.70%

28.47%

-0.23%

Art-Loi
Vente (euros) Importance des ventes
VENTES TVA 6%
60,405
60.69%
VENTES TVA 12%
29,004
29.14%
VENTES TVA 21%
10,125
10.17%
CORRECTION REPAS PERSONELLE
VENTES ARTS LOI
-1,456

99,534
TVA moyenne comptable

moyen rel dans le tebleau de

0.09274271

Dans l'hypothse de pouvoir utiliser directement ce taux de TVA moyen rel dans
le tebleau de bord :

TDM
Heures prestes payes
Taux horaire interne
Heures non prestes payes
Heures intrims
Taux intrim
Crdit personnel
Taux de TVA
Vente au comptoir
Livraison
Total HR costs
Sales
Ratio RH

Modif TVA
1294.5
22.5
0
7.3
23.75
1549
1.1
107252
155

1294.5
22.5
0
7.3
23.75
1549
1.092742708
107252
155

29,862.90
97,642.73

29,866.64
98,291.21

30.58%

30.39%

-0.20%

Art-Loi
Jan-13
1.10
30.189%
1.08983975
29.915%
-0.274%
-3.789%
7.240%
Feb-13

tdb
janv
fvr
mars

deb
rel
34.40%
33.40%
31%

diffrence
30.60%
31.58%
27.53%

3.80%
1.82%
3.47%

1.10

28.697%
tdb
1.09115602
28.472%
-0.225%
1.713%

janv
fvr
mars

arts loi
rel
diffrence
30.20%
26.40%
-3.80%
28.70%
30.41%
1.71%
30.60%
31.17%
0.57%

-13.154%
Mar-13
1.1
30.584%

1.09274271
30.386%
-0.198%
0.586%
-33.775%

sfert en minutes soit lors de lencodage sur Magistral

Art-Loi
Taux horaire moyen TDB

Calcul comptable janv 2013

22.5

Art-Loi
Tableau de bord
heures prestes perso totales
heures intrim total
heures payes non prestes

TOTAL

1263:40
05:00
75:30
1344:10

Securex
prest pay
non prest, pay
non prest, non pay

TOTAL

Art-Loi
Tableau de bord
heures prestes perso totales
heures intrim total
heures payes non prestes

TOTAL

1141:45
00:00
24:30
1166:15

Securex
prest pay
non prest, pay
non prest, non pay

TOTAL

Art-Loi
Tableau de bord
heures prestes perso totales
heures intrim total
heures payes non prestes

TOTAL

1294:05
07:30
00:00
1301:35

Securex
prest pay
non prest, pay
non prest, non pay

TOTAL

Restaurant Debrouckre 24
1) TDB Manager - janvier 2013

Taux de delta

Heures prestes payes

Taux horaire interne
Heures non prestes payes
Heures intrims
Taux intrim
Crdit personnel
Taux de TVA
Vente au comptoir
Livraison
Total HR costs
Sales

Heures prestes
payes

0.01

Taux horaire
interne

Heures non
prestes
payes

Delta
1444.08
22.5
60
45
23
1354
1.11
114059
0

14.44
1,458.52
22.5
60
45
23
1354
1.11
114059
0

0.23
1444.08
22.73
60
45
23
1354
1.11
114059
0

0.60
1444.08
22.5
60.60
45
23
1354
1.11
114059
0

35,364.73
102,755.86

35,689.65
102,755.86

35,703.15
102,755.86

35,378.23
102,755.86

34.42%

34.73%

34.75%

34.43%

0.316%
0.92%

0.329%
0.96%

0.013%
0.04%

Ratio RH
Dif. absolue entre les ratios
Dif. relative entre les ratios

2) TDB Manager - fvrier 2013

Taux de delta

Heures prestes payes

Taux horaire interne
Heures non prestes payes
Heures intrims
Taux intrim
Crdit personnel
Taux de TVA
Vente au comptoir
Livraison
Total HR costs

0.01

Heures prestes
payes

Taux horaire
interne

Heures non
prestes
payes

Delta
1329.05
22.5
77.3
10.3
23.75
1705
1.11
108164
0

13.29
1,342.34
22.5
77.3
10.3
23.75
1705
1.11
108164
0

0.23
1329.05
22.73
77.3
10.3
23.75
1705
1.11
108164
0

0.77
1329.05
22.5
78.07
10.3
23.75
1705
1.11
108164
0

32,501.91

32,800.95

32,818.34

32,519.31

Sales

97,445.05

97,445.05

97,445.05

97,445.05

33.35%

33.66%

33.68%

33.37%

0.307%
0.92%

0.325%
0.97%

0.018%
0.05%

Ratio RH
Dif. absolue entre les ratios
Dif. relative entre les ratios

3) TDB Manager - mars 2013

Taux de delta

Heures prestes payes

Taux horaire interne
Heures non prestes payes
Heures intrims
Taux intrim
Crdit personnel
Taux de TVA
Vente au comptoir
Livraison
Total HR costs
Sales
Ratio RH
Dif. absolue entre les ratios
Dif. relative entre les ratios

Heures prestes
payes

0.01

Taux horaire
interne

Heures non
prestes
payes

Delta
1502.45
22.5
23.3
26.45
23.75
1558
1.11
127086
0

15.02
1,517.47
22.5
23.3
26.45
23.75
1558
1.11
127086
0

0.23
1502.45
22.73
23.3
26.45
23.75
1558
1.11
127086
0

0.23
1502.45
22.5
23.53
26.45
23.75
1558
1.11
127086
0

35,519.00
114,491.89

35,857.06
114,491.89

35,862.30
114,491.89

35,524.25
114,491.89

31.02%

31.32%

31.32%

31.03%

0.295%
0.95%

0.300%
0.97%

0.005%
0.01%

Debrouckre
Heures prestes
payes

Taux horaire
interne

Heures non
prestes
payes

Dif. absolue entre les ratios

Dif. relative entre les ratios

0.316%
0.919%

0.329%
0.957%

0.013%
0.038%

Dif. absolue entre les ratios

Dif. relative entre les ratios

0.316%
0.919%

0.329%
0.957%

0.013%
0.038%

Dif. absolue entre les ratios

Dif. relative entre les ratios

0.295%
0.952%

0.300%
0.967%

0.005%
0.015%

Mise en relation des 3 mois

Dif. absolue entre les ratios
Dif. relative entre les ratios

Importance des ventes

directement ce taux de TVA moyen rel dans

0.31%
0.93%

0.32%
0.96%

0.01%
0.03%

Importance des ventes

directement ce taux de TVA moyen rel dans

Importance des ventes

directement ce taux de TVA moyen rel dans

4.16666667

Heures
intrims

Taux intrim

Crdit
personnel

Taux de TVA

Vente au
comptoir

Livraison

0.45
1444.08
22.5
60
45.45
23
1354
1.11
114059
0

0.23
1444.08
22.5
60
45
23.23
1354
1.11
114059
0

13.54
1444.08
22.5
60
45
23
1,367.54
1.11
114059
0

0.01
1444.08
22.5
60
45
23
1354
1.12
114059
0

1,140.59
1444.08
22.5
60
45
23
1354
1.11
115,199.59
0

0.00
1444.08
22.5
60
45
23
1354
1.11
114059
0.00

35,375.08
102,755.86

35,375.08
102,755.86

35,369.61
102,755.86

35,359.90
101,738.47

35,364.73
103,783.41

35,364.73
102,755.86

34.43%

34.43%

34.42%

34.76%

34.08%

34.42%

0.010%
0.03%

0.010%
0.03%

0.005%
0.01%

0.339%
0.99%

-0.341%
-0.99%

0.000%
0.00%

Heures
intrims

Taux intrim

Crdit
personnel

Taux de TVA

Vente au
comptoir

Livraison

0.10
1329.05
22.5
77.3
10.40
23.75
1705
1.11
108164
0

0.24
1329.05
22.5
77.3
10.3
23.99
1705
1.11
108164
0

17.05
1329.05
22.5
77.3
10.3
23.75
1,722.05
1.11
108164
0

0.01
1329.05
22.5
77.3
10.3
23.75
1705
1.12
108164
0

1,081.64
1329.05
22.5
77.3
10.3
23.75
1705
1.11
109,245.64
0

0.00
1329.05
22.5
77.3
10.3
23.75
1705
1.11
108164
0.00

32,504.36

32,504.36

32,508.06

32,495.83

32,501.91

32,501.91

97,445.05

97,445.05

97,445.05

96,480.24

98,419.50

97,445.05

33.36%

33.36%

33.36%

33.68%

33.02%

33.35%

0.003%
0.01%

0.003%
0.01%

0.006%
0.02%

0.327%
0.98%

-0.330%
-0.99%

0.000%
0.00%

Heures
intrims

Taux intrim

Crdit
personnel

Taux de TVA

Vente au
comptoir

Livraison

0.26
1502.45
22.5
23.3
26.71
23.75
1558
1.11
127086
0

0.24
1502.45
22.5
23.3
26.45
23.99
1558
1.11
127086
0

15.58
1502.45
22.5
23.3
26.45
23.75
1,573.58
1.11
127086
0

0.01
1502.45
22.5
23.3
26.45
23.75
1558
1.12
127086
0

1,270.86
1502.45
22.5
23.3
26.45
23.75
1558
1.11
128,356.86
0

0.00
1502.45
22.5
23.3
26.45
23.75
1558
1.11
127086
0.00

35,525.29
114,491.89

35,525.29
114,491.89

35,524.62
114,491.89

35,513.45
113,358.31

35,519.00
115,636.81

35,519.00
114,491.89

31.03%

31.03%

31.03%

31.33%

30.72%

31.02%

0.005%
0.02%

0.005%
0.02%

0.005%
0.02%

0.305%
0.98%

-0.307%
-0.99%

0.000%
0.00%

Heures
intrims

Taux intrim

Crdit
personnel

Taux de TVA

Vente au
comptoir

Livraison

0.010%
0.029%

0.010%
0.029%

0.005%
0.014%

0.339%
0.986%

-0.341%
-0.990%

0.000%
0.000%

0.010%
0.029%

0.010%
0.029%

0.005%
0.014%

0.339%
0.986%

-0.341%
-0.990%

0.000%
0.000%

0.005%
0.018%

0.005%
0.018%

0.005%
0.016%

0.305%
0.984%

-0.307%
-0.990%

0.000%
0.000%

0.01%
0.03%

0.01%
0.03%

0.00%
0.01%

0.33%
0.99%

-0.33%
-0.99%

0.00%
0.00%

EXKi SA

VAT rate
01-mai-13
# week days

FEBRUARY 12
REPORTING P&L
TDB

21

MARCH 12
REPORTING P&L
TDB

22

APRIL 12
REPORTING P&L
TDB

20

MAY 12
REPORTING P&L
TDB

20

JUNE 12
REPORTING P&L
TDB

21

JULY 12
REPORTING P&L
TDB

22

AUGUST 12
REPORTING P&L
TDB

22

SEPTEMBER 12
REPORTING P&L
TDB

20

OCTOBER 12
REPORTING P&L
TDB

23

NOVEMBER 12
REPORTING P&L
TDB

21

DECEMBER 12

18

# sundays

# legal day off

Sales excl.
VAT Y-1
94,696
94,969
-0.29%

110,821
110,821
0.00%
1
86,337
86,337
0.00%
3
109,175
109,175
0.00%

91,439
91,439
0.00%
1
82,361
82,361
0.00%
1
88,986
88,986
0.00%

106,631
106,631
0.00%
1
104,827
104,827
0.00%
1
89,523
89,523
0.00%
1

1.10
SALES
Daily sales
incl. VAT

80,316
80,316
0.00%

REPORTING P&L
TDB

JANUARY 13
REPORTING P&L
TDB

22

1
92,243
92,243
0.00%

Var. totale (valeur absolue)

-0.29%

Moyenne par mois

-0.02%

SALES

GROSS MARGIN

Sales excl.
VAT

Growth

Food margin

Logistics

Packaging

93,576
92,919
0.71%

-1.2%
-2.2%

57,935.00
60,091
-3.59%

61.9%
64.7%

-1,027

-1.1%

-2,776

107,786
106,855
0.87%

-2.7%
-3.6%

68,402
69,115
-1.03%

63.5%
64.7%

-939

-0.9%

-3,239

85,414
84,821
0.70%

-1.1%
-1.8%

55,509
55,354
0.28%

65.0%
65.3%

-1,142

-1.3%

-2,623

93,847
93,188
0.71%

-14.0%
-14.6%

60,312
61,456
-1.86%

64.3%
65.9%

-965

-1.0%

-2,484

101,832
101,075
0.75%

11.4%
10.5%

64,557
66,253
-2.56%

63.4%
65.5%

-1,119

-1.1%

-2,893

91,664
90,876
0.87%

11.3%
10.3%

58,546
59,008
-0.78%

63.9%
64.9%

-1,162

-1.3%

-2,367

93,634
92,606
1.11%

5.2%
4.1%

61,405
60,416
1.64%

65.6%
65.2%

-1,017

-1.1%

-2,510

93,967

-11.9%

62,918

67.0%

-1,052

-1.1%

-2,416

93,327
0.69%

-12.5%

61,316
2.61%

65.7%

109,549
108,797
0.69%

4.5%
3.8%

73,844
71,711
2.97%

67.4%
65.9%

-1,132

-1.0%

-2,894

97,842
97,151
0.71%

9.3%
8.5%

65,314
64,024
2.01%

66.8%
65.9%

-998

-1.0%

-2,761

75,527
74,963
0.75%

-6.0%
-6.7%

49,872
48,492
2.85%

66.0%
64.7%

-361

-0.5%

-1,907

104,000
101,804
2.16%

12.7%
10.4%

71,084
66,800
6.41%

68.4%
65.6%

-1,070

-1.0%

-2,568

9.84%

28.60%

0.82%

2.38%

104,078

Personnel cost
LABOR COST

ARGIN
%

GROSS
MARGIN

-3.0%

54,132

57.8%

-3.0%

-3.1%

-2.6%

-2.8%

-2.6%

-2.7%

-2.6%

-2.6%

-2.8%

64,225

51,744

56,863

60,545

55,017

57,878

59,450

69,818

61,555

Paid and
worked hours

Paid and
unworked
hours

22.50

CP

LABOR COST

1205:15

1,173

-22,771
-27,654
-17.66%

1283:00

1,518

-29,754
-29,561
0.65%

1149:30

1,309

-22,495
-26,461
-14.99%

59.6%

60.6%

60.6%
1112:30

236:15

1,195

-29,102
-30,893
-5.79%

1272:15

31:15

1,551

-27,052
-30,037
-9.94%

1102:45

199:30

1,287

-29,327
-29,888
-1.88%

1141:00

61:00

1,445

-27,031
-27,705
-2.43%

1161:30

85:00

1,645

1355:45

24:00

1,552

-29,118
-31,753
-8.30%

1193:00

149:30

1,810

-30,414
-31,033
-2.00%

59.5%

60.0%

61.8%

63.3%

-27,793

63.7%

62.9%

-28,797
-3.49%

-2.5%

-2.5%

47,603

67,446

63.0%
928:45

122:00

1,343

-24,944
-24,255
2.84%

1268:40

75:30

1,360

-30,865

64.9%

69.96%
6.36%

RENT

OP. COST

EBITDA

Rent

Operational
costs

EBITDA

-24.3%
-29.8%

-3,173

-3.4%

-6,988

-7.5%

21,200
18,534
14.39%

22.7%
19.9%

-27.6%
-27.7%

-3,258

-3.0%

-5,739

-5.3%

25,473
25,354
0.47%

23.6%
23.7%

-26.3%
-31.2%

-3,599

-4.2%

-7,092

-8.3%

18,558
15,393
20.56%

21.7%
18.1%

-31.0%
-33.2%

-3,258

-3.5%

-5,475

-5.8%

19,028
16,523
15.16%

20.3%
17.7%

-26.6%
-29.7%

-3,126

-3.1%

-8,274

-8.1%

22,094
21,889
0.94%

21.7%
21.7%

-32.0%
-32.9%

-3,126

-3.4%

-9,026

-9.8%

13,538
15,420
-12.20%

14.8%
17.0%

-28.9%
-29.9%

-3,760

-4.0%

-7,097

-7.6%

19,990
19,161
4.33%

21.3%
20.7%

-29.6%

-3,126

-3.3%

-5,975

-6.4%

22,556

24.0%

18,178
24.09%

19.5%

-30.9%

-26.6%
-29.2%

-3,126

-2.9%

-7,223

-6.6%

30,350
25,385
19.56%

27.7%
23.3%

-31.1%
-31.9%

-3,196

-3.3%

-10,425

-10.7%

17,520
18,759
-6.61%

17.9%
19.3%

-33.0%
-32.4%

0.0%
-30.3%

-3,196

-4.2%

0.0%

-7,835

-10.4%

11,629
10,769
7.99%

15.4%
14.4%

0.0%

67,446
21,785

64.9%
21.4%

126.28%
11.48%

RH/CA

-24.3%
-29.8%

-27.6%
-27.7%

-26.3%
-31.2%

-31.0%
-33.2%

-26.6%
-29.7%

-32.0%
-32.9%

-28.9%
-29.9%

-29.6%
-30.9%

-26.6%
-29.2%

-31.1%
-31.9%

-28.82%
-30.79%
1.97%

-33.0%
-32.4%

0.0%
-30.3%