{"id":2470,"date":"2021-01-14T15:19:03","date_gmt":"2021-01-14T14:19:03","guid":{"rendered":"https:\/\/www.cashlab.fr\/?p=2470"},"modified":"2026-10-09T15:02:36","modified_gmt":"2026-10-09T13:02:36","slug":"dso-dpo-et-dio-comment-les-calculer-pourquoi-leur-suivi-est-il-un-vrai-axe-de-pilotage-de-sa-tresorerie","status":"publish","type":"post","link":"https:\/\/www.cashlab.fr\/en\/dso-dpo-et-dio-comment-les-calculer-pourquoi-leur-suivi-est-il-un-vrai-axe-de-pilotage-de-sa-tresorerie\/","title":{"rendered":"DSO, DIO and DPO: How do you calculate them? Why is monitoring them a key factor in managing cash flow?"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.27.5&Prime; width=\u00a0\u00bb65%\u00a0\u00bb max_width=\u00a0\u00bb960px\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_padding=\u00a0\u00bb||87px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.27.5&Prime; width=\u00a0\u00bb100%\u00a0\u00bb max_width=\u00a0\u00bb1400px\u00a0\u00bb custom_margin=\u00a0\u00bb|auto|49px|auto||\u00a0\u00bb custom_padding=\u00a0\u00bb40px|40px|40px|40px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_code _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb||48px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<span><span><a href=\"https:\/\/www.cashlab.fr\/\">Accueil<\/a><\/span><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550<!-- [et_pb_line_break_holder] -->     CASHLAB \u2014 Article DSO \/ DIO \/ DPO<!-- [et_pb_line_break_holder] -->     \u00c9tape 1 : sommaire automatique + styles<!-- [et_pb_line_break_holder] -->     \u00c0 coller dans le module Code (celui du fil d&rsquo;Ariane)<!-- [et_pb_line_break_holder] -->     \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 &#8211;><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/p>\n<style><!-- [et_pb_line_break_holder] -->\/* \u2550\u2550\u2550 SOMMAIRE \u2550\u2550\u2550 *\/<!-- [et_pb_line_break_holder] -->.cl-toc {<!-- [et_pb_line_break_holder] -->  background: #ffffff;<!-- [et_pb_line_break_holder] -->  border: 1px solid var(--cl-border, #E2E8F0);<!-- [et_pb_line_break_holder] -->  border-radius: 12px;<!-- [et_pb_line_break_holder] -->  padding: 20px 22px;<!-- [et_pb_line_break_holder] -->  margin: 0 0 32px;<!-- [et_pb_line_break_holder] -->  font-family: 'Open Sans', Helvetica, Arial, sans-serif;<!-- [et_pb_line_break_holder] -->}<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.cl-toc-head {<!-- [et_pb_line_break_holder] -->  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'false' : 'true');<!-- [et_pb_line_break_holder] -->  });<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  if (window.innerWidth < 1360) fermer();<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  if (document.readyState === 'loading') {<!-- [et_pb_line_break_holder] -->    document.addEventListener('DOMContentLoaded', build);<!-- [et_pb_line_break_holder] -->  } else {<!-- [et_pb_line_break_holder] -->    build();<!-- [et_pb_line_break_holder] -->  }<!-- [et_pb_line_break_holder] -->})();<!-- [et_pb_line_break_holder] --><\/script>[\/et_pb_code][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; text_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#191735&Prime; text_font_size=\u00a0\u00bb17px\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_padding=\u00a0\u00bb||50px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p><a href=\"https:\/\/fr.linkedin.com\/in\/benjamin-madjar-807294\">Benjamin Madjar<\/a>, fondateur et pr\u00e9sident de Cashlab, rappelle dans son <a href=\"https:\/\/www.youtube.com\/live\/efd3Iib2_Kw?feature=share&amp;t=642\" target=\"_blank\" rel=\"noopener\">intervention aux Assises des d\u00e9lais de paiement<\/a> (et des financements) l&rsquo;importance du suivi des KPIs BFR, et plus particuli\u00e8rement les axes de travail pour am\u00e9liorer le pilotage de son BFR (32min30). Il y fait \u00e9galement un rappel des d\u00e9finitions du DSO et DPO (37min20).<\/p>\n<p>Le DSO, le DPO et le DIO sont 3 des acronymes les plus utiles au pilotage financier, mais pourquoi ? Et surtout comment les calculer ? Chez Cashlab on vous aide \u00e0 y voir plus clair et \u00e0 comprendre leur place dans votre suivi.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.8&Prime; text_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#191735&Prime; text_font_size=\u00a0\u00bb17px\u00a0\u00bb header_2_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_2_text_color=\u00a0\u00bb#030047&Prime; header_2_font_size=\u00a0\u00bb30px\u00a0\u00bb background_color=\u00a0\u00bb#f8f8f8&Prime; text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_padding=\u00a0\u00bb30px|40px|20px|40px|false|true\u00a0\u00bb border_radii=\u00a0\u00bbon|10px|10px|10px|10px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2><strong>Calcul du DSO<\/strong><\/h2>\n<p>&nbsp;<\/p>\n<p>Le DSO (Days Sales Outstanding), soit le d\u00e9lai moyen (en jours de Chiffres d\u2019affaires) de paiement des clients. Il peut se calculer ainsi :<\/p>\n<p>Le DSO (Days Sales Outstanding), soit le d\u00e9lai moyen (en jours de Chiffres d\u2019affaires) de paiement des clients. Il peut se calculer ainsi :<\/p>\n<div class=\"cl-formula\">\n<div class=\"cl-formula-label\">Formule du DSO<\/div>\n<div class=\"cl-formula-equation\">DSO = ( Cr\u00e9ances clients \u00f7 Chiffre d\u2019affaires TTC ) \u00d7 365<\/div>\n<p class=\"cl-formula-note\">Le DSO est le d\u00e9lai moyen, en jours de chiffre d\u2019affaires, de paiement des clients. La meilleure m\u00e9thode reste celle par<br \/>\n  apurement (ou Roll, ou Count Back), qui tient compte de la saisonnalit\u00e9.<\/p>\n<\/p><\/div>\n<p>Cette m\u00e9thode consiste \u00e0 \u201c\u00e9puiser\u201d l\u2019encours clients par le chiffre d\u2019affaires TTC des mois pr\u00e9c\u00e9dents, pour ensuite additionner le nombre de jours des mois correspondants (avril = 30 jours, ao\u00fbt = 31 jours). Cette m\u00e9thode permet de tenir compte de la saisonnalit\u00e9 du chiffre d\u2019affaires et permet une comparaison plus r\u00e9aliste.<\/p>\n<p>\u21d2 Plus le DSO est faible et plus vos clients vous paient rapidement (du fait de vos termes de paiement contractuels + de l\u2019\u00e9ventuel retard). A l\u2019inverse, plus le DSO est haut et plus vos clients mettent du temps \u00e0 vous payer. <strong>Dans ce cas, il faut pouvoir s\u00e9parer votre DSO en 2 parties : les termes de paiement contract\u00e9s avec le client et le d\u00e9lai suppl\u00e9mentaire pris par le client pour vous payer.<\/strong>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.8&Prime; text_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#191735&Prime; text_font_size=\u00a0\u00bb17px\u00a0\u00bb header_2_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_2_text_color=\u00a0\u00bb#030047&Prime; header_2_font_size=\u00a0\u00bb30px\u00a0\u00bb background_color=\u00a0\u00bb#f8f8f8&Prime; text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_padding=\u00a0\u00bb30px|40px|20px|40px|false|true\u00a0\u00bb border_radii=\u00a0\u00bbon|10px|10px|10px|10px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2><strong>Calcul du DIO<\/strong><\/h2>\n<p>&nbsp;<\/p>\n<p>Le DIO (Days Inventory Outstanding) ou le d\u00e9lai moyen (en jours de co\u00fbts d) de stockage se calcule ainsi :<\/p>\n<p>Le DIO (Days Inventory Outstanding) ou le d\u00e9lai moyen (en jours de co\u00fbts d\u2019achat) de stockage se calcule ainsi :<\/p>\n<div class=\"cl-formula\">\n<div class=\"cl-formula-label\">Formule du DIO<\/div>\n<div class=\"cl-formula-equation\">DIO = ( Stock moyen \u00f7 Co\u00fbt d\u2019achat des marchandises vendues ) \u00d7 365<\/div>\n<p class=\"cl-formula-note\">Le DIO convertit le volume de stock en nombre de jours d\u2019achats. L\u00e0 aussi, la m\u00e9thode par apurement (ou Roll, ou Count<br \/>\n  Back) reste la plus fiable.<\/p>\n<\/p><\/div>\n<p>\u21d2 Ce calcul permet de conna\u00eetre le volume de stock converti en nombre de jours d\u2019achats. Un distingo peut \u00eatre fait entre stocks de mati\u00e8res premi\u00e8res, de packaging, d\u2019en-cours de production et de produits finis pour affiner la pertinence des ratios calcul\u00e9s.<\/p>\n<p><strong>Ainsi, un autre calcul consiste \u00e0 utiliser les ventes futures et de mesurer la couverture de ses ventes avec les stocks de produits finis.<\/strong>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.8&Prime; text_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#191735&Prime; text_font_size=\u00a0\u00bb17px\u00a0\u00bb header_2_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_2_text_color=\u00a0\u00bb#030047&Prime; header_2_font_size=\u00a0\u00bb30px\u00a0\u00bb background_color=\u00a0\u00bb#f8f8f8&Prime; text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_padding=\u00a0\u00bb30px|40px|20px|40px|false|true\u00a0\u00bb border_radii=\u00a0\u00bbon|10px|10px|10px|10px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2><strong>Calcul du DPO<\/strong><\/h2>\n<p>&nbsp;<\/p>\n<p>Le DPO (Days Payable Outstanding) soit le d\u00e9lai moyen (en jours d\u2019achats) de paiement des factures fournisseurs. Il se calcule ainsi : <\/p>\n<p>Le DPO (Days Payable Outstanding) soit le d\u00e9lai moyen (en jours d\u2019achats) de paiement des factures fournisseurs. Il se calcule ainsi :<\/p>\n<div class=\"cl-formula\">\n<div class=\"cl-formula-label\">Formule du DPO<\/div>\n<div class=\"cl-formula-equation\">DPO = ( Dettes fournisseurs \u00f7 Achats ) \u00d7 365<\/div>\n<p class=\"cl-formula-note\">Le DPO est le d\u00e9lai moyen, en jours d\u2019achats, de paiement des factures fournisseurs. Il doit rester conforme aux termes<br \/>\n  contractuels n\u00e9goci\u00e9s avec vos fournisseurs. M\u00e9thode la plus fiable : l\u2019apurement (ou Roll, ou Count Back).<\/p>\n<\/p><\/div>\n<p>\u21d2 Plus le DPO est haut, et plus votre entreprise paye tardivement ses fournisseurs. Le DPO doit \u00eatre le plus conforme aux termes contractuels avec vos fournisseurs.<\/p>\n<p><strong>Toute la subtilit\u00e9 r\u00e9side dans un pilotage fin des \u00e9l\u00e9ments relatifs aux encaissements (DSO) et ceux relatifs aux d\u00e9caissements (DPO), afin de minimiser le besoin de financement du BFR.<\/strong><strong><\/strong><\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550<!-- [et_pb_line_break_holder] -->     CASHLAB \u2014 Encart webinaire<!-- [et_pb_line_break_holder] -->     Remplace la banni\u00e8re image. M\u00eame direction artistique que le bloc<!-- [et_pb_line_break_holder] -->     \u00ab Votre BFR m\u00e9rite mieux qu&rsquo;un Excel \u00bb en fin d&rsquo;article.<!-- [et_pb_line_break_holder] -->     \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 &#8211;><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/p>\n<style><!-- [et_pb_line_break_holder] -->\/* Surtitre dor\u00e9 du bloc navy : seule nouveaut\u00e9, tout le reste vient<!-- [et_pb_line_break_holder] -->   des styles d\u00e9j\u00e0 pos\u00e9s dans le module du sommaire. *\/<!-- [et_pb_line_break_holder] -->.cl-article-cta-label {<!-- [et_pb_line_break_holder] -->  font-size: 0.72rem;<!-- [et_pb_line_break_holder] -->  font-weight: 700;<!-- [et_pb_line_break_holder] -->  letter-spacing: 0.06em;<!-- [et_pb_line_break_holder] -->  color: var(--cl-gold, #C8A960);<!-- [et_pb_line_break_holder] -->  margin-bottom: 10px;<!-- [et_pb_line_break_holder] -->}<!-- [et_pb_line_break_holder] --><\/style>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/p>\n<div class=\"cl-article-cta\"><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"cl-article-cta-text\"><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"cl-article-cta-label\">Webinar \u00b7 18 novembre 2026<\/div>\n<p><!-- [et_pb_line_break_holder] -->    <pee class=\"cl-article-cta-title\">D\u00e9couvrir Cashlab<\/pee><!-- [et_pb_line_break_holder] -->    <pee class=\"cl-article-cta-desc\">Une session en ligne avec nos experts pour voir la plateforme et poser vos questions.<\/pee><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"cl-article-cta-actions\"><!-- [et_pb_line_break_holder] -->    <a href=\"\/webinars\/\" class=\"cl-article-cta-btn\" data-cl-cta=\"article_webinar_inscription\" data-cl-cta-location=\"article_dso\"><!-- [et_pb_line_break_holder] -->      S&rsquo;inscrire au webinar<!-- [et_pb_line_break_holder] -->      <svg width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\" aria-hidden=\"true\"><path d=\"M3 8h10M9 4l4 4-4 4\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><!-- [et_pb_line_break_holder] -->    <\/a><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><\/div>\n<p><!-- [et_pb_line_break_holder] -->[\/et_pb_code][et_pb_text _builder_version=\u00a0\u00bb4.27.8&Prime; text_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#191735&Prime; text_font_size=\u00a0\u00bb17px\u00a0\u00bb header_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_2_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_2_text_color=\u00a0\u00bb#030047&Prime; header_2_font_size=\u00a0\u00bb30px\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_padding=\u00a0\u00bb30px||20px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2 style=\"text-align: left;\"><strong>DSO, DPO et DIO : pourquoi et comment assembler ces indicateurs ?<\/strong><\/h2>\n<p>&nbsp;<\/p>\n<p>Il existe un indicateur int\u00e9ressant (m\u00eame si math\u00e9matiquement faux car on n\u2019utilise pas les m\u00eames d\u00e9nominateurs) qui rassemble ces 3 indicateurs, il s\u2019agit du cycle de conversion de tr\u00e9sorerie, aussi appel\u00e9 CCC = Cash Conversion Cycle. Le CCC se calcule ainsi :<\/p>\n<p>Il existe un indicateur int\u00e9ressant (m\u00eame si math\u00e9matiquement faux car on n\u2019utilise pas les m\u00eames d\u00e9nominateurs) qui rassemble ces 3 indicateurs,<br \/>\n  il s\u2019agit du cycle de conversion de tr\u00e9sorerie, aussi appel\u00e9 CCC = Cash Conversion Cycle. Le CCC se calcule ainsi :<\/p>\n<div class=\"cl-formula\">\n<div class=\"cl-formula-label\">Cycle de conversion du cash<\/div>\n<div class=\"cl-formula-equation\">CCC = DIO + DSO \u2212 DPO<\/div>\n<p class=\"cl-formula-note\">Le Cash Conversion Cycle est le reflet de votre BFR op\u00e9rationnel : le nombre de jours entre le d\u00e9caissement fournisseurs<br \/>\n  et l\u2019encaissement clients.<\/p>\n<\/p><\/div>\n<p><strong>C\u2019est un indicateur cl\u00e9 dans le pilotage du BFR car un bon plan d\u2019actions doit prendre en compte des actions sur :<\/strong><\/p>\n<ul>\n<li><strong>Les clients :<\/strong> revue contractuelle sur les d\u00e9lais de paiements, processus de relance efficace&#8230;<\/li>\n<li><strong>Les fournisseurs :<\/strong> n\u00e9gocier au mieux ses conditions de paiement, r\u00e9gler \u00e0 \u00e9ch\u00e9ance avec un processus interne clair (trop d\u2019entreprises payent \u00e0 la vol\u00e9e),<\/li>\n<li><strong>Les stocks :<\/strong> suivi p\u00e9riodiques des encours \u00e0 minima&#8230;<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.8&Prime; text_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#191735&Prime; text_font_size=\u00a0\u00bb17px\u00a0\u00bb header_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_2_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_2_text_color=\u00a0\u00bb#030047&Prime; header_2_font_size=\u00a0\u00bb30px\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_padding=\u00a0\u00bb0px||50px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2 style=\"text-align: left;\"><strong>Pilotez votre tr\u00e9sorerie et gagnez du temps<\/strong><\/h2>\n<p>Pour calculer et suivre efficacement ces ratios, Cashlab les a int\u00e9gr\u00e9 nativement dans la plateforme et y a joint (1) des calculs automatique de gains th\u00e9oriques (un vrai retour sur investissement d\u00e8s la 1\u00e8re connexion) et (2) des auto-\u00e9valuations pour aider vos \u00e9quipes \u00e0 adopter les bons gestes m\u00e9tiers et int\u00e9grer une vraie culture cash.<\/p>\n<div class=\"cl-article-cta\">\n<div class=\"cl-article-cta-text\">\n<p class=\"cl-article-cta-title\">Votre BFR m\u00e9rite mieux qu\u2019un Excel.<\/p>\n<p class=\"cl-article-cta-desc\">Suivez votre DSO, DPO et DIO directement depuis Cashlab.<\/p>\n<\/p><\/div>\n<div class=\"cl-article-cta-actions\">\n      <a class=\"cl-article-cta-btn\" href=\"https:\/\/www.cashlab.fr\/planifier-une-demo\/\">D\u00e9couvrir Cashlab en 30 min<\/a><br \/>\n      <a class=\"cl-article-cta-btn cl-secondary\" href=\"https:\/\/www.cashlab.fr\/tarifs\/\">Voir les tarifs \u2192<\/a>\n    <\/div>\n<\/p><\/div>\n<p>[\/et_pb_text][et_pb_code admin_label=\u00a0\u00bbCode\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550<!-- [et_pb_line_break_holder] -->     CASHLAB \u2014 Lire aussi sur le BFR<!-- [et_pb_line_break_holder] -->     Trois articles choisis, aucun script : rien ne peut \u00eatre filtr\u00e9.<!-- [et_pb_line_break_holder] -->     \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 &#8211;><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/p>\n<style><!-- [et_pb_line_break_holder] -->.cl-aussi { margin: 40px 0 0; font-family: 'Open Sans', Helvetica, Arial, sans-serif; }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.cl-aussi-tete {<!-- [et_pb_line_break_holder] -->  display: flex;<!-- [et_pb_line_break_holder] -->  align-items: baseline;<!-- [et_pb_line_break_holder] -->  justify-content: space-between;<!-- [et_pb_line_break_holder] -->  gap: 16px;<!-- [et_pb_line_break_holder] -->  flex-wrap: wrap;<!-- [et_pb_line_break_holder] -->  margin-bottom: 20px;<!-- [et_pb_line_break_holder] -->}<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.cl-aussi-titre { font-size: 1.35rem; font-weight: 700; color: #030047; margin: 0; }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.cl-aussi-tous {<!-- [et_pb_line_break_holder] -->  display: inline-flex;<!-- [et_pb_line_break_holder] -->  align-items: center;<!-- [et_pb_line_break_holder] -->  gap: 6px;<!-- [et_pb_line_break_holder] -->  font-size: 0.85rem;<!-- [et_pb_line_break_holder] -->  font-weight: 600;<!-- [et_pb_line_break_holder] -->  color: var(--cl-gold, #C8A960) !important;<!-- [et_pb_line_break_holder] -->  text-decoration: none !important;<!-- [et_pb_line_break_holder] -->  transition: gap 0.3s;<!-- [et_pb_line_break_holder] -->}<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.cl-aussi-tous:hover { gap: 10px; }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.cl-aussi-grille { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.cl-aussi-carte {<!-- [et_pb_line_break_holder] -->  display: flex;<!-- [et_pb_line_break_holder] -->  flex-direction: column;<!-- [et_pb_line_break_holder] -->  border: 1px solid var(--cl-border, #E2E8F0);<!-- [et_pb_line_break_holder] -->  border-radius: 14px;<!-- [et_pb_line_break_holder] -->  overflow: hidden;<!-- [et_pb_line_break_holder] -->  background: #ffffff;<!-- [et_pb_line_break_holder] -->  text-decoration: none !important;<!-- [et_pb_line_break_holder] -->  color: inherit !important;<!-- [et_pb_line_break_holder] -->  transition: transform 0.4s cubic-bezier(0.16, 1, 0.3, 1), box-shadow 0.4s, border-color 0.4s;<!-- [et_pb_line_break_holder] -->}<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.cl-aussi-carte:hover {<!-- [et_pb_line_break_holder] -->  transform: translateY(-4px);<!-- [et_pb_line_break_holder] -->  border-color: var(--cl-gold, #C8A960);<!-- [et_pb_line_break_holder] -->  box-shadow: 0 14px 40px rgba(3, 0, 71, 0.07);<!-- [et_pb_line_break_holder] -->}<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.cl-aussi-vignette { aspect-ratio: 16 \/ 10; overflow: hidden; background: #F1F5F9; }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.cl-aussi-vignette img {<!-- [et_pb_line_break_holder] -->  width: 100%;<!-- [et_pb_line_break_holder] -->  height: 100%;<!-- [et_pb_line_break_holder] -->  object-fit: cover;<!-- [et_pb_line_break_holder] -->  display: block;<!-- [et_pb_line_break_holder] -->  transition: transform 0.4s;<!-- [et_pb_line_break_holder] -->}<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.cl-aussi-carte:hover .cl-aussi-vignette img { transform: scale(1.03); }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.cl-aussi-corps { padding: 18px 20px 20px; }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.cl-aussi-etiquette {<!-- [et_pb_line_break_holder] -->  display: inline-block;<!-- [et_pb_line_break_holder] -->  padding: 3px 10px;<!-- [et_pb_line_break_holder] -->  margin-bottom: 10px;<!-- [et_pb_line_break_holder] -->  border-radius: 100px;<!-- [et_pb_line_break_holder] -->  background: rgba(200, 169, 96, 0.12);<!-- [et_pb_line_break_holder] -->  font-size: 0.68rem;<!-- [et_pb_line_break_holder] -->  font-weight: 700;<!-- [et_pb_line_break_holder] -->  letter-spacing: 0.04em;<!-- [et_pb_line_break_holder] -->  text-transform: uppercase;<!-- [et_pb_line_break_holder] -->  color: var(--cl-gold-deep, #B8942E);<!-- [et_pb_line_break_holder] -->}<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.cl-aussi-nom {<!-- [et_pb_line_break_holder] -->  font-size: 0.95rem;<!-- [et_pb_line_break_holder] -->  font-weight: 700;<!-- [et_pb_line_break_holder] -->  line-height: 1.4;<!-- [et_pb_line_break_holder] -->  color: #030047;<!-- [et_pb_line_break_holder] -->  margin: 0;<!-- [et_pb_line_break_holder] -->}<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->@media (max-width: 900px) { .cl-aussi-grille { grid-template-columns: repeat(2, 1fr); } }<!-- [et_pb_line_break_holder] -->@media (max-width: 600px) { .cl-aussi-grille { grid-template-columns: 1fr; } }<!-- [et_pb_line_break_holder] --><\/style>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/p>\n<section class=\"cl-aussi\"><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"cl-aussi-tete\"><!-- [et_pb_line_break_holder] -->    <pee class=\"cl-aussi-titre\">Lire aussi sur le BFR<\/pee><!-- [et_pb_line_break_holder] -->    <a href=\"\/blog-du-cash\/\" class=\"cl-aussi-tous\" data-cl-cta=\"article_tous_les_articles\" data-cl-cta-location=\"article_lire_aussi\">Tous les articles<!-- [et_pb_line_break_holder] -->      <svg width=\"14\" height=\"14\" viewBox=\"0 0 16 16\" fill=\"none\" aria-hidden=\"true\"><path d=\"M3 8h10M9 4l4 4-4 4\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><!-- [et_pb_line_break_holder] -->    <\/a><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"cl-aussi-grille\"><!-- [et_pb_line_break_holder] -->    <a href=\"\/la-gestion-du-bfr-est-un-must-have-il-faut-le-maitriser-pour-bien-gerer-sa-croissance\/\" class=\"cl-aussi-carte\" data-cl-cta=\"article_lire_aussi\" data-cl-cta-location=\"article_lire_aussi\"><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"cl-aussi-vignette\"><img decoding=\"async\" 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