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Il intervient principalement dans deux types de situations :",[],{},{"nodeType":110,"data":111,"content":112},"ordered-list",{},[113,124],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Pour l'entité non gérante : enregistrement de sa participation aux bénéfices des opérations faites en commun. Dans ce cas, le compte 755 est crédité en contrepartie du débit du compte 458 « Associés - Opérations faites en commun et en GIE ».",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Pour l'entité gérante : enregistrement des pertes réparties entre les associés non gérants dans le cadre d'opérations communes. Le compte 755 est alors crédité en contrepartie du débit du compte 458.",[],{},{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Ce compte s'inscrit dans le cadre de la comptabilisation des opérations réalisées en commun, notamment au sein de :",[],{},{"nodeType":142,"data":143,"content":144},"unordered-list",{},[145,155,165],{"nodeType":114,"data":146,"content":147},{},[148],{"nodeType":87,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Sociétés en participation",[],{},{"nodeType":114,"data":156,"content":157},{},[158],{"nodeType":87,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Groupements d'intérêt économique (GIE)",[],{},{"nodeType":114,"data":166,"content":167},{},[168],{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Autres communautés d'intérêt",[],{},{"nodeType":95,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Quand utiliser le compte 755 ?",[],{},{"nodeType":87,"data":183,"content":184},{},[185],{"nodeType":82,"value":186,"marks":187,"data":188},"Le compte 755 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":142,"data":190,"content":191},{},[192,225,248],{"nodeType":114,"data":193,"content":194},{},[195,202],{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Pour une société en participation :",[],{},{"nodeType":142,"data":203,"content":204},{},[205,215],{"nodeType":114,"data":206,"content":207},{},[208],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Par le coparticipant non gérant : pour enregistrer sa quote-part dans les bénéfices réalisés par la société en participation, au crédit du compte 755 par le débit du compte 458",[],{},{"nodeType":114,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Par l'entité gérante : pour comptabiliser le montant des pertes supportées par les associés non gérants, au crédit du compte 755 par le débit du compte 458",[],{},{"nodeType":114,"data":226,"content":227},{},[228,235],{"nodeType":87,"data":229,"content":230},{},[231],{"nodeType":82,"value":232,"marks":233,"data":234},"Pour un GIE :",[],{},{"nodeType":142,"data":236,"content":237},{},[238],{"nodeType":114,"data":239,"content":240},{},[241],{"nodeType":87,"data":242,"content":243},{},[244],{"nodeType":82,"value":245,"marks":246,"data":247},"Par les membres du GIE : pour enregistrer la part de résultat bénéficiaire qui leur revient, suite à une décision de répartition des résultats",[],{},{"nodeType":114,"data":249,"content":250},{},[251,258],{"nodeType":87,"data":252,"content":253},{},[254],{"nodeType":82,"value":255,"marks":256,"data":257},"Lors de la clôture des comptes :",[],{},{"nodeType":142,"data":259,"content":260},{},[261,271],{"nodeType":114,"data":262,"content":263},{},[264],{"nodeType":87,"data":265,"content":266},{},[267],{"nodeType":82,"value":268,"marks":269,"data":270},"Le compte 755 apparaît dans le compte de résultat, dans la rubrique des produits de gestion courante, entre le résultat d'exploitation et les produits financiers",[],{},{"nodeType":114,"data":272,"content":273},{},[274],{"nodeType":87,"data":275,"content":276},{},[277],{"nodeType":82,"value":278,"marks":279,"data":280},"Il figure dans une section spécifique du compte de résultat intitulée \"Quote-part de résultat sur opérations faites en commun\"",[],{},{"nodeType":95,"data":282,"content":283},{},[284],{"nodeType":82,"value":285,"marks":286,"data":287},"Quels sont les impacts fiscaux du compte 755 ?",[],{},{"nodeType":87,"data":289,"content":290},{},[291],{"nodeType":82,"value":292,"marks":293,"data":294},"L'utilisation du compte 755 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":142,"data":296,"content":297},{},[298,308,318,328,338],{"nodeType":114,"data":299,"content":300},{},[301],{"nodeType":87,"data":302,"content":303},{},[304],{"nodeType":82,"value":305,"marks":306,"data":307},"Principe de transparence fiscale : Dans le cas des sociétés en participation et des GIE, les résultats sont généralement imposés directement au niveau des membres, selon le principe de la transparence fiscale. Les quotes-parts de bénéfices enregistrées au compte 755 sont donc intégrées au résultat imposable de chaque associé.",[],{},{"nodeType":114,"data":309,"content":310},{},[311],{"nodeType":87,"data":312,"content":313},{},[314],{"nodeType":82,"value":315,"marks":316,"data":317},"Régime fiscal spécifique : Les quotes-parts de bénéfices issues de sociétés en participation ou de GIE suivent le régime fiscal applicable à l'entité bénéficiaire (impôt sur les sociétés ou impôt sur le revenu selon le cas).",[],{},{"nodeType":114,"data":319,"content":320},{},[321],{"nodeType":87,"data":322,"content":323},{},[324],{"nodeType":82,"value":325,"marks":326,"data":327},"Distinction entre résultat d'exploitation et résultat exceptionnel : Les produits comptabilisés au compte 755 font partie du résultat courant, et non du résultat exceptionnel, ce qui influence leur traitement fiscal.",[],{},{"nodeType":114,"data":329,"content":330},{},[331],{"nodeType":87,"data":332,"content":333},{},[334],{"nodeType":82,"value":335,"marks":336,"data":337},"Obligations déclaratives : L'entité doit mentionner ces opérations dans ses déclarations fiscales, notamment dans les tableaux annexes relatifs aux opérations réalisées avec des entreprises liées.",[],{},{"nodeType":114,"data":339,"content":340},{},[341],{"nodeType":87,"data":342,"content":343},{},[344],{"nodeType":82,"value":345,"marks":346,"data":347},"Contrôle fiscal : Les opérations enregistrées au compte 755 font souvent l'objet d'une attention particulière lors des contrôles fiscaux, notamment pour vérifier la réalité des opérations faites en commun et la correcte répartition des résultats.",[],{},{"nodeType":95,"data":349,"content":350},{},[351],{"nodeType":82,"value":352,"marks":353,"data":354},"3 points clés à retenir sur le compte 755",[],{},{"nodeType":142,"data":356,"content":357},{},[358,368,378],{"nodeType":114,"data":359,"content":360},{},[361],{"nodeType":87,"data":362,"content":363},{},[364],{"nodeType":82,"value":365,"marks":366,"data":367},"Le compte 755 enregistre exclusivement les quotes-parts de résultats bénéficiaires provenant d'opérations faites en commun, tandis que les quotes-parts de pertes sont enregistrées au débit du compte 655.",[],{},{"nodeType":114,"data":369,"content":370},{},[371],{"nodeType":87,"data":372,"content":373},{},[374],{"nodeType":82,"value":375,"marks":376,"data":377},"Il intervient dans la comptabilisation des résultats des sociétés en participation et des GIE, avec une distinction de traitement selon que l'entité est gérante ou non gérante.",[],{},{"nodeType":114,"data":379,"content":380},{},[381],{"nodeType":87,"data":382,"content":383},{},[384],{"nodeType":82,"value":385,"marks":386,"data":387},"Ce compte est systématiquement lié au compte 458 \"Associés - Opérations faites en commun et en GIE\" qui enregistre les mouvements de fonds entre coparticipants.",[],{},"compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",false,[391],{"metadata":392,"sys":395,"fields":407},{"tags":393,"concepts":394},[],[],{"space":396,"id":398,"type":16,"createdAt":399,"updatedAt":400,"environment":401,"publishedVersion":403,"revision":62,"contentType":404,"locale":29},{"sys":397},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":402},{"id":21,"type":12,"linkType":22},24,{"sys":405},{"type":12,"linkType":27,"id":406},"category",{"contentfulName":408,"modelCategoryName":409,"slug":410,"contentTypeSlug":411,"metaTitle":413,"metaDescription":414,"mainTitle":415,"subtitle":432,"heroImage":433,"ctaButton":455,"ctaLink":456},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[412],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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