{"id":4165,"date":"2026-09-21T11:40:00","date_gmt":"2026-09-21T09:40:00","guid":{"rendered":"https:\/\/blog.evaluation-entreprise.com\/?p=4165"},"modified":"2026-07-30T12:13:15","modified_gmt":"2026-07-30T10:13:15","slug":"guide-de-bercy-2026-comment-evaluer-un-fonds-de-commerce","status":"publish","type":"post","link":"https:\/\/blog.evaluation-entreprise.com\/index.php\/2026\/09\/21\/guide-de-bercy-2026-comment-evaluer-un-fonds-de-commerce\/","title":{"rendered":"Guide de Bercy 2026 : comment \u00e9valuer un fonds de commerce?"},"content":{"rendered":"\n
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Comment \u00e9valuer un fonds de commerce avant une cession, un rachat ou un contr\u00f4le fiscal ? La question revient souvent chez les commer\u00e7ants et leurs conseils. Le fonds de commerce n’a pas de d\u00e9finition l\u00e9gale pr\u00e9cise. Sa valeur repose sur plusieurs \u00e9l\u00e9ments : client\u00e8le, droit au bail, mat\u00e9riel, enseigne. Cet article d\u00e9taille d’abord la m\u00e9thode de l’administration fiscale. Il montre ensuite comment AVALOR l’applique dans ses rapports.<\/p>\n\n\n\n

Qu’est-ce qu’un fonds de commerce ?<\/h2>\n\n\n\n

Le fonds de commerce regroupe des moyens incorporels et corporels. Ces moyens servent \u00e0 une exploitation commerciale. La client\u00e8le en constitue l’\u00e9l\u00e9ment central. Le droit au bail, l’achalandage et le mat\u00e9riel compl\u00e8tent cet ensemble. Attention \u00e0 ne pas confondre avec le fonds commercial, qui d\u00e9signe la part incorporelle r\u00e9siduelle. Elle ne figure pas ailleurs au bilan.<\/p>\n\n\n\n

La m\u00e9thode recommand\u00e9e pour \u00e9valuer un fonds de commerce<\/h2>\n\n\n\n

L’administration fiscale publie le guide de l’\u00e9valuation des entreprises. Il recommande deux approches pour \u00e9valuer un fonds de commerce de d\u00e9tail. La premi\u00e8re compare le fonds \u00e0 des cessions similaires. Cette comparaison suppose un march\u00e9 suffisamment actif. La seconde s’appuie sur les usages de la profession. Des bar\u00e8mes indicatifs r\u00e9pertorient ces usages. Ces bar\u00e8mes prennent la forme d’un coefficient. Ce coefficient s’applique au chiffre d’affaires du fonds. Quand l’emplacement p\u00e8se fortement sur l’activit\u00e9, la r\u00e8gle change : la valeur ne peut pas descendre sous celle du droit au bail seul.<\/p>\n\n\n\n

Les marchandises et le stock restent exclus de ce p\u00e9rim\u00e8tre. Une valorisation s\u00e9par\u00e9e s’applique \u00e0 ces \u00e9l\u00e9ments lors de la cession.<\/p>\n\n\n\n

Ce que fait AVALOR pour \u00e9valuer un fonds de commerce<\/h2>\n\n\n\n

AVALOR applique une logique proche de celle que pr\u00e9conise l’administration fiscale pour l’\u00e9valuation d\u2019un fonds de commerce<\/a>. L’outil compare le fonds \u00e0 des transactions r\u00e9elles. Il ventile ces transactions par secteur d’activit\u00e9. Concr\u00e8tement, AVALOR s’appuie sur les cessions publi\u00e9es au BODACC<\/a>. Il classe chaque cession par code APE. Pour chaque secteur, AVALOR calcule un ratio moyen. Ce ratio rapporte le prix de vente au chiffre d’affaires. Le calcul s’appuie sur plusieurs milliers de transactions.<\/p>\n\n\n\n

Prenons un exemple issu d’un rapport AVALOR r\u00e9cent. Il porte sur une boulangerie-p\u00e2tisserie, code APE 10.71C. Ce secteur affiche un ratio moyen de 50 % du chiffre d’affaires. Ce ratio provient de plus de 4 200 transactions analys\u00e9es. Pour un chiffre d’affaires, AVALOR obtient alors une fourchette pr\u00e9cise. Le rapport ajoute aussi des rep\u00e8res locaux. Il indique le prix moyen national, r\u00e9gional et d\u00e9partemental. Il pr\u00e9cise \u00e9galement le prix moyen dans un rayon de 5 km. Ces rep\u00e8res permettent d’ajuster la fourchette selon l’implantation r\u00e9elle du commerce.<\/p>\n\n\n\n

Cette approche par comparables rejoint l’esprit du guide fiscal. Les deux privil\u00e9gient une r\u00e9f\u00e9rence \u00e0 des transactions r\u00e9elles. Le calcul purement th\u00e9orique passe en second plan quand le march\u00e9 le permet. Cette fourchette reste coh\u00e9rente avec les usages reconnus par Bercy.<\/p>\n\n\n\n

Les professionnels du chiffre retrouvent cette logique dans notre logiciel d’\u00e9valuation d’entreprise AVALOR<\/a>. Il croise les donn\u00e9es de march\u00e9 avec l’analyse financi\u00e8re de chaque dossier.<\/p>\n\n\n\n

En r\u00e9sum\u00e9<\/h2>\n\n\n\n

\u00c9valuer un fonds de commerce suppose de combiner deux regards. D’un c\u00f4t\u00e9, la th\u00e9orie port\u00e9e par l’administration fiscale. De l’autre, la pratique du march\u00e9, incarn\u00e9e par les transactions r\u00e9elles. AVALOR r\u00e9unit ces deux approches dans un seul rapport. Les donn\u00e9es sont chiffr\u00e9es et sourc\u00e9es. C\u00e9dants, repreneurs et conseils y trouvent un point de d\u00e9part fiable pour la n\u00e9gociation.<\/p>\n\n\n\n

Cet article pourrait vous plaire : Quelle est la valorisation de mon fonds de commerce ?<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Comment \u00e9valuer un fonds de commerce avant une cession, un rachat ou un contr\u00f4le fiscal ? La question revient souvent chez les commer\u00e7ants et leurs conseils. Le fonds de commerce n’a pas de d\u00e9finition l\u00e9gale pr\u00e9cise. Sa valeur repose sur plusieurs \u00e9l\u00e9ments : client\u00e8le, droit au bail, mat\u00e9riel, enseigne. Cet article d\u00e9taille d’abord la m\u00e9thode … Continuer la lecture de « Guide de Bercy 2026 : comment \u00e9valuer un fonds de commerce? »<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[62,109],"tags":[],"class_list":["post-4165","post","type-post","status-publish","format-standard","hentry","category-fonds-de-commerce","category-guide-bercy-2026"],"yoast_head":"\r\nGuide de Bercy 2026 : comment \u00e9valuer un fonds de commerce?<\/title>\r\n<meta name=\"description\" content=\"Comment \u00e9valuer un fonds de commerce ? 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