[{"data":1,"prerenderedAt":27611},["ShallowReactive",2],{"tip-plan-comptable-compte-25-parts-dans-des-entreprises-liees-et-creances-sur-des-entreprises-liees":3,"plan-comptable-compte-25-parts-dans-des-entreprises-liees-et-creances-sur-des-entreprises-liees-similars":405},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-25-parts-dans-des-entreprises-liees-et-creances-sur-des-entreprises-liees",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","162s9jHJG3pe8Lo9DnYq87","Entry","2025-05-27T13:57:19.087Z","2025-06-03T09:52:28.538Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":336,"faq_structured_data":337,"category":338},"25 - Parts dans des entreprises liées et créances sur des entreprises liées",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,154,161,168,175,229,236,243,296,303],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 25 - Parts dans des entreprises liées et créances sur des entreprises liées",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 25 enregistre les participations et créances détenues dans des entreprises avec lesquelles la société entretient des liens de contrôle ou d'influence notable, constituant ainsi des immobilisations financières stratégiques.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 25 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 25 \"Parts dans des entreprises liées et créances sur des entreprises liées\" est un compte d'immobilisations financières destiné à enregistrer les participations et créances détenues dans des sociétés avec lesquelles l'entité entretient des liens étroits de contrôle ou d'influence notable.\n\nCe compte permet d'isoler comptablement les investissements financiers réalisés au sein d'un même groupe ou entre entités liées. Il se subdivise généralement en plusieurs sous-comptes :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"251 - Parts dans des entreprises liées : Enregistre les titres de participation détenus dans des sociétés considérées comme liées selon les critères définis par le droit comptable (contrôle exclusif ou influence notable).",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"255 - Parts dans des entreprises avec lien de participation : Comptabilise les participations significatives (généralement entre 10% et 50% du capital) conférant une influence notable mais non un contrôle exclusif.",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"257 - Créances rattachées à des participations dans des entreprises liées : Regroupe les prêts et avances consentis à des entreprises liées, y compris les intérêts courus.",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"258 - Créances rattachées à des participations avec lien de participation : Enregistre les créances sur des entreprises avec lesquelles existe un lien de participation.",[],{},{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Le compte 25 se distingue du compte 26 \"Participations et créances rattachées à des participations\" qui concerne les participations dans des sociétés qui ne sont pas considérées comme liées au sens strict.",[],{},{"nodeType":95,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Quand utiliser le compte 25 ?",[],{},{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Le compte 25 est utilisé dans plusieurs contextes spécifiques :",[],{},{"nodeType":176,"data":177,"content":178},"ordered-list",{},[179,189,199,209,219],{"nodeType":114,"data":180,"content":181},{},[182],{"nodeType":87,"data":183,"content":184},{},[185],{"nodeType":82,"value":186,"marks":187,"data":188},"Lors de l'acquisition de titres dans des entreprises liées\nQuand une société acquiert des parts sociales ou actions d'une entreprise avec laquelle elle entretient des liens de contrôle ou d'influence notable, ces titres sont enregistrés au débit du compte 251 ou 255, selon la nature de la relation, par le crédit d'un compte de trésorerie ou du compte 404 \"Fournisseurs d'immobilisations\".",[],{},{"nodeType":114,"data":190,"content":191},{},[192],{"nodeType":87,"data":193,"content":194},{},[195],{"nodeType":82,"value":196,"marks":197,"data":198},"Pour les prêts et avances à long terme accordés à des entreprises liées\nLorsqu'une société accorde un prêt ou une avance à caractère durable à une entreprise liée, cette créance est comptabilisée au débit du compte 257 ou 258 par le crédit d'un compte de trésorerie.",[],{},{"nodeType":114,"data":200,"content":201},{},[202],{"nodeType":87,"data":203,"content":204},{},[205],{"nodeType":82,"value":206,"marks":207,"data":208},"Pour l'enregistrement des intérêts courus\nLes intérêts courus sur les créances rattachées à des participations dans des entreprises liées sont généralement enregistrés dans des subdivisions spécifiques des comptes 257 ou 258.",[],{},{"nodeType":114,"data":210,"content":211},{},[212],{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"Dans le cadre de restructurations de groupe\nLors d'opérations de restructuration interne (fusion, scission, apport partiel d'actifs), les participations et créances peuvent être comptabilisées ou reclassées dans les sous-comptes appropriés du compte 25.",[],{},{"nodeType":114,"data":220,"content":221},{},[222],{"nodeType":87,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"Pour la préparation des états financiers consolidés\nL'identification précise des participations et créances dans des entreprises liées via le compte 25 facilite l'établissement des états financiers consolidés et l'élimination des opérations intragroupe.",[],{},{"nodeType":95,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Quels sont les impacts fiscaux du compte 25 ?",[],{},{"nodeType":87,"data":237,"content":238},{},[239],{"nodeType":82,"value":240,"marks":241,"data":242},"L'utilisation du compte 25 s'accompagne de plusieurs implications fiscales importantes :",[],{},{"nodeType":176,"data":244,"content":245},{},[246,256,266,276,286],{"nodeType":114,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Régime fiscal des plus-values de cession\nLes plus-values réalisées lors de la cession de titres de participation détenus depuis plus de deux ans peuvent bénéficier d'un régime d'exonération partielle (quote-part de frais et charges de 12% réintégrée fiscalement). L'identification précise des titres dans le compte 25 permet de justifier ce traitement fiscal avantageux.",[],{},{"nodeType":114,"data":257,"content":258},{},[259],{"nodeType":87,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Régime mère-fille pour les dividendes\nLes dividendes reçus de filiales détenues à au moins 5% et comptabilisées au compte 25 peuvent bénéficier du régime mère-fille, permettant une exonération d'impôt sur les sociétés sous réserve d'une quote-part de frais et charges de 5%.",[],{},{"nodeType":114,"data":267,"content":268},{},[269],{"nodeType":87,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Implications en matière de prix de transfert\nLes transactions financières (prêts, avances) entre entreprises liées doivent être réalisées à des conditions de marché. Les créances enregistrées aux comptes 257 et 258 doivent donc porter intérêt à des taux conformes au principe de pleine concurrence.",[],{},{"nodeType":114,"data":277,"content":278},{},[279],{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Déductibilité des dépréciations\nLes provisions pour dépréciation des titres de participation comptabilisés au compte 25 ne sont généralement pas déductibles fiscalement, contrairement aux provisions pour dépréciation des créances rattachées qui peuvent être déduites sous certaines conditions.",[],{},{"nodeType":114,"data":287,"content":288},{},[289],{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Impact sur l'intégration fiscale\nLa détention de participations dans des entreprises liées peut permettre la mise en place d'un régime d'intégration fiscale, offrant la possibilité de compenser les résultats bénéficiaires et déficitaires des différentes sociétés du groupe.",[],{},{"nodeType":95,"data":297,"content":298},{},[299],{"nodeType":82,"value":300,"marks":301,"data":302},"3 point clés à retenir sur le compte 25",[],{},{"nodeType":176,"data":304,"content":305},{},[306,316,326],{"nodeType":114,"data":307,"content":308},{},[309],{"nodeType":87,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"Le compte 25 est spécifiquement dédié aux relations financières entre entreprises liées, permettant d'identifier clairement les participations et créances intragroupe, ce qui facilite l'analyse financière et la préparation des états consolidés.",[],{},{"nodeType":114,"data":317,"content":318},{},[319],{"nodeType":87,"data":320,"content":321},{},[322],{"nodeType":82,"value":323,"marks":324,"data":325},"La distinction entre parts (comptes 251/255) et créances (comptes 257/258) est essentielle car les régimes juridiques, comptables et fiscaux diffèrent significativement entre ces deux catégories d'actifs financiers.",[],{},{"nodeType":114,"data":327,"content":328},{},[329],{"nodeType":87,"data":330,"content":331},{},[332],{"nodeType":82,"value":333,"marks":334,"data":335},"Les opérations enregistrées au compte 25 doivent faire l'objet d'une attention particulière en matière de valorisation et de documentation, notamment pour les aspects fiscaux (prix de transfert, régime des plus-values, régime mère-fille).",[],{},"compte-25-parts-dans-des-entreprises-liees-et-creances-sur-des-entreprises-liees",false,[339],{"metadata":340,"sys":343,"fields":355},{"tags":341,"concepts":342},[],[],{"space":344,"id":346,"type":16,"createdAt":347,"updatedAt":348,"environment":349,"publishedVersion":351,"revision":62,"contentType":352,"locale":29},{"sys":345},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":350},{"id":21,"type":12,"linkType":22},24,{"sys":353},{"type":12,"linkType":27,"id":354},"category",{"contentfulName":356,"modelCategoryName":357,"slug":358,"contentTypeSlug":359,"metaTitle":361,"metaDescription":362,"mainTitle":363,"subtitle":380,"heroImage":381,"ctaButton":403,"ctaLink":404},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[360],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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