{"id":82,"date":"2017-04-04T15:40:18","date_gmt":"2017-04-04T13:40:18","guid":{"rendered":"http:\/\/sia2016.sia.ch\/2017\/04\/04\/mitgliederstatistik-2016\/"},"modified":"2020-10-12T11:34:44","modified_gmt":"2020-10-12T09:34:44","slug":"bilan-et-compte-de-resultat","status":"publish","type":"post","link":"https:\/\/sia2016.sia.ch\/fr\/bilan-et-compte-de-resultat\/","title":{"rendered":"Bilan et compte de r\u00e9sultat"},"content":{"rendered":"<h2><strong>Commentaire relatif aux comptes 2016<\/strong><\/h2>\n<h3><strong>Bilan<\/strong><\/h3>\n<p>La SIA a cl\u00f4tur\u00e9 l\u2019exercice comptable 2016 sur une perte de 403&rsquo;903\u00a0CHF. La fortune disponible de la Soci\u00e9t\u00e9 et la fortune du fonds li\u00e9 ont diminu\u00e9, passant \u00e0 116&rsquo;666\u00a0CHF et \u00e0 4&rsquo;710&rsquo;000\u00a0CHF respectivement. Au total, la fortune de la Soci\u00e9t\u00e9 s\u2019\u00e9l\u00e8ve \u00e0 4&rsquo;826&rsquo;666\u00a0CHF. La somme du bilan a recul\u00e9 de 1&rsquo;467&rsquo;207\u00a0CHF pour s\u2019\u00e9tablir \u00e0 8&rsquo;409&rsquo;114\u00a0CHF. Les liquidit\u00e9s ont baiss\u00e9 de 1\u00a0550&rsquo;873\u00a0CHF et se montaient \u00e0 773&rsquo;490\u00a0CHF au 31\u00a0d\u00e9cembre\u00a02016. En 2016, aucun versement ni aucun pr\u00e9l\u00e8vement n\u2019ont \u00e9t\u00e9 effectu\u00e9s dans le cadre du mandat de gestion de fortune. Les participations n\u2019ont pas non plus connu de modifications.\u00a0Les passifs de r\u00e9gularisation affichent une baisse de 457&rsquo;164\u00a0CHF. Au total, le capital de tiers \u00e0 court terme s\u2019est r\u00e9duit de 427&rsquo;304\u00a0CHF.<\/p>\n<h3><strong>Compte de r\u00e9sultat<\/strong><\/h3>\n<p>A compter de l\u2019exercice 2016, le service SIA-International, qui faisait auparavant partie du domaine d\u2019activit\u00e9 Prestations de service, a \u00e9t\u00e9 rattach\u00e9 au domaine d\u2019activit\u00e9 Politique associative.<\/p>\n<p>Par rapport \u00e0 l\u2019ann\u00e9e pr\u00e9c\u00e9dente, le r\u00e9sultat brut du domaine d\u2019activit\u00e9 Politique associative a augment\u00e9 de 81&rsquo;462\u00a0CHF pour s\u2019\u00e9tablir \u00e0 3&rsquo;801&rsquo;755\u00a0CHF. Toutes les cotisations des membres sont incluses dans les revenus de la Soci\u00e9t\u00e9. Les chiffres d\u2019affaires g\u00e9n\u00e9r\u00e9s tant par les affiliations individuelles que par les affiliations bureaux ont augment\u00e9. Sont en outre comptabilis\u00e9es dans le domaine d&rsquo;activit\u00e9 Politique associative les d\u00e9penses li\u00e9es \u00e0 la phase initiale du projet \u00abLa Suisse\u00a02050\u00bb.<\/p>\n<p>Le chiffre d\u2019affaires r\u00e9alis\u00e9 par la vente de produits d\u2019\u00e9dition s\u2019\u00e9l\u00e8ve \u00e0 4&rsquo;764&rsquo;180\u00a0CHF. Par rapport \u00e0 l\u2019ann\u00e9e pr\u00e9c\u00e9dente, cela \u00e9quivaut \u00e0 une baisse de 20&rsquo;690\u00a0CHF. Les soutiens allou\u00e9s par des tiers \u00e0 des produits d\u2019\u00e9dition ne sont pas comptabilis\u00e9s dans ces montants. Le t\u00e9l\u00e9chargement \u00e9lectronique de normes a de nouveau connu une \u00e9volution satisfaisante. Avec un chiffre d\u2019affaires de 2&rsquo;697&rsquo;407\u00a0CHF, il affiche un r\u00e9sultat sup\u00e9rieur de 86&rsquo;371\u00a0CHF \u00e0 celui de l\u2019ann\u00e9e pr\u00e9c\u00e9dente.<\/p>\n<p>Le domaine d\u2019activit\u00e9 Prestations de service, subdivis\u00e9 en SIA-Form, SIA-Service, Marketing Services et Communication, enregistre un r\u00e9sultat brut de -352&rsquo;736\u00a0CHF. Par rapport \u00e0 l\u2019ann\u00e9e pr\u00e9c\u00e9dente, cela \u00e9quivaut \u00e0 une baisse de 338&rsquo;832\u00a0CHF, qui est due aux activit\u00e9s r\u00e9alis\u00e9es dans le cadre de la distinction \u00abRegards\u00a02017\u00bb. Mi-2016, le domaine d\u2019activit\u00e9 Prestations de service a \u00e9t\u00e9 divis\u00e9 en deux domaines: Prestations de service et Communication. A l\u2019avenir, les r\u00e9sultats de ces domaines seront pr\u00e9sent\u00e9s s\u00e9par\u00e9ment dans les comptes annuels.<\/p>\n<p>Les pertes sur d\u00e9biteurs et la r\u00e9duction de l\u2019imp\u00f4t pr\u00e9alable en raison de l\u2019affectation mixte (TVA) ont \u00e9t\u00e9 comptabilis\u00e9es dans les baisses de recettes.<\/p>\n<p>Les frais de personnel sont en hausse de 221&rsquo;877\u00a0CHF par rapport au budget et se chiffrent \u00e0 6&rsquo;643&rsquo;877\u00a0CHF. Cet \u00e9cart s\u2019explique par la modification de taux d\u2019occupation et de fonctions ainsi que par de nouvelles embauches non budg\u00e9t\u00e9es. L\u2019\u00e9criture de contrepartie pour une partie des frais de personnel exc\u00e9dentaires est imput\u00e9e au domaine d\u2019activit\u00e9 SIA-Form, dans le projet \u00abFormation \u00e0 l\u2019\u00e9nergie\u00bb qui b\u00e9n\u00e9ficie d\u2019un financement externe. Les frais d\u2019exploitation et de gestion d\u00e9passent de 21&rsquo;861\u00a0CHF le montant budg\u00e9t\u00e9.<\/p>\n<p>Au total, le r\u00e9sultat d\u2019exploitation avant int\u00e9r\u00eats et imp\u00f4ts affiche une perte de 1&rsquo;314&rsquo;344\u00a0CHF, ce qui \u00e9quivaut \u00e0 une am\u00e9lioration de 122&rsquo;689\u00a0CHF par rapport au budget. Le r\u00e9sultat des immobilisations financi\u00e8res est inf\u00e9rieur de 23&rsquo;963\u00a0CHF au budget.\u00a0La commission de v\u00e9rification des comptes (RPK) de la SIA a examin\u00e9 les comptes annuels sous l\u2019angle de la conformit\u00e9 budg\u00e9taire de l\u2019affectation des fonds, tandis que l\u2019organe de r\u00e9vision externe Curator Revision AG a v\u00e9rifi\u00e9 l\u2019exactitude de la comptabilit\u00e9 et le respect des dispositions l\u00e9gales. Ces contr\u00f4les n\u2019ont donn\u00e9 lieu \u00e0 aucune contestation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Commentaire relatif aux comptes 2016 Bilan La SIA a cl\u00f4tur\u00e9 l\u2019exercice comptable 2016 sur une perte de 403&rsquo;903\u00a0CHF. La fortune disponible de la Soci\u00e9t\u00e9 et la fortune du fonds li\u00e9 ont diminu\u00e9, passant \u00e0 116&rsquo;666\u00a0CHF et \u00e0 4&rsquo;710&rsquo;000\u00a0CHF respectivement. Au total, la fortune de la Soci\u00e9t\u00e9 s\u2019\u00e9l\u00e8ve \u00e0 4&rsquo;826&rsquo;666\u00a0CHF. La somme du bilan a recul\u00e9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-82","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bilan et compte de r\u00e9sultat - SIA 2016<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sia2016.sia.ch\/fr\/bilan-et-compte-de-resultat\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bilan et compte de r\u00e9sultat - SIA 2016\" \/>\n<meta property=\"og:description\" content=\"Commentaire relatif aux comptes 2016 Bilan La SIA a cl\u00f4tur\u00e9 l\u2019exercice comptable 2016 sur une perte de 403&rsquo;903\u00a0CHF. La fortune disponible de la Soci\u00e9t\u00e9 et la fortune du fonds li\u00e9 ont diminu\u00e9, passant \u00e0 116&rsquo;666\u00a0CHF et \u00e0 4&rsquo;710&rsquo;000\u00a0CHF respectivement. Au total, la fortune de la Soci\u00e9t\u00e9 s\u2019\u00e9l\u00e8ve \u00e0 4&rsquo;826&rsquo;666\u00a0CHF. 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La fortune disponible de la Soci\u00e9t\u00e9 et la fortune du fonds li\u00e9 ont diminu\u00e9, passant \u00e0 116&rsquo;666\u00a0CHF et \u00e0 4&rsquo;710&rsquo;000\u00a0CHF respectivement. Au total, la fortune de la Soci\u00e9t\u00e9 s\u2019\u00e9l\u00e8ve \u00e0 4&rsquo;826&rsquo;666\u00a0CHF. 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