Tableau de Financement Vierge: A Blank Financial Statement Template

The “Tableau de Financement Vierge” (literally “Blank Financing Table”) is a fundamental financial statement template used in French-speaking contexts, particularly in financial analysis and business management. It provides a structured framework for analyzing the flow of funds within a company during a specific period, typically a year. Unlike a profit and loss statement or a balance sheet, which represent a snapshot at a point in time, the Tableau de Financement illustrates the changes in a company’s financial position over time.

The core purpose of a Tableau de Financement Vierge is to identify and categorize the sources of funds (where the money came from) and the uses of funds (where the money went). By analyzing these flows, stakeholders can gain insights into the company’s financing strategy, its investment decisions, and its overall financial health.

Structure of the Tableau de Financement Vierge

The template is generally organized into two main sections:

1. Sources of Funds (Ressources): This section lists all activities that increased the company’s available funds. Common sources include:
   • Increase in Share Capital (Augmentation du capital social): New equity investments.
   • Borrowing (Emprunts): Loans obtained from banks or other lenders.
   • Disposal of Assets (Cession d’actifs): Selling off property, plant, and equipment (PP&E) or other assets.
   • Decrease in Working Capital (Diminution du besoin en fonds de roulement – BFR): Improvements in managing current assets and liabilities (e.g., reducing inventory levels or improving collection periods).
   • Profit (Résultat net): Retained earnings from profitable operations.
2. Uses of Funds (Emplois): This section details how the company utilized its funds. Common uses include:
   • Investment in Fixed Assets (Acquisition d’immobilisations): Purchasing new property, plant, and equipment.
   • Repayment of Debt (Remboursement d’emprunts): Paying off loans.
   • Increase in Working Capital (Augmentation du besoin en fonds de roulement – BFR): Investments in current assets or increases in short-term liabilities.
   • Dividends Paid (Dividendes versés): Distributions to shareholders.
   • Loss (Perte nette): Losses incurred during the period.

Using the Tableau de Financement Vierge

To use a blank Tableau de Financement Vierge effectively, you need to:

1. Gather Financial Data: Collect balance sheets from the beginning and end of the accounting period, as well as the income statement.
2. Identify Changes: Analyze the changes in each balance sheet account from the beginning to the end of the period.
3. Categorize the Changes: Determine whether each change represents a source or a use of funds. An increase in assets is typically a use of funds, while a decrease is a source. The opposite is generally true for liabilities and equity.
4. Enter the Data: Populate the blank template with the categorized data, ensuring that the total sources of funds equal the total uses of funds.

Benefits of Using the Tableau de Financement

The Tableau de Financement provides several benefits:

• Understanding Financial Flows: It offers a clear picture of how funds move within the company.
• Assessing Financing Strategy: It reveals how the company is funding its investments and operations.
• Identifying Financial Risks: It can highlight potential liquidity problems or unsustainable financing practices.
• Facilitating Comparisons: It allows for comparing financial performance over time and against industry benchmarks.

The Tableau de Financement Vierge, while requiring careful preparation and analysis, is a powerful tool for gaining a deep understanding of a company’s financial dynamics and making informed business decisions.