{"id":20406,"date":"2025-12-26T12:15:54","date_gmt":"2025-12-26T11:15:54","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/comment-gerer-le-stock-et-linventaire-dans-accountable\/"},"modified":"2026-06-01T11:30:01","modified_gmt":"2026-06-01T09:30:01","slug":"comment-gerer-le-stock-et-linventaire-dans-accountable","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/fr-be\/help-center\/comment-gerer-le-stock-et-linventaire-dans-accountable\/","title":{"rendered":"Comment g\u00e9rer le stock et l&rsquo;inventaire dans Accountable ?"},"content":{"rendered":"<h1 id=\"h_bb8038e926\">\ud83d\udcd6 Fiscalit\u00e9 et comptabilit\u00e9 : l&rsquo;importance de l&rsquo;inventaire<\/h1>\n<p class=\"no-margin\">En Belgique, les entreprises qui ach\u00e8tent et vendent des biens doivent tenir un registre de leurs niveaux de stocks et les rapporter dans leurs comptes. Le <b>livre d&rsquo;inventaire<\/b> doit inclure :<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">le co\u00fbt des marchandises vendues,<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">la valeur des stocks invendus \u00e0 la fin de chaque p\u00e9riode comptable.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin\">Bien qu&rsquo;il soit recommand\u00e9 de maintenir le livre d&rsquo;inventaire \u00e0 jour tout au long de l&rsquo;ann\u00e9e, pour les <b>ind\u00e9pendants<\/b>, un <b>enregistrement annuel<\/b> des niveaux de stock et de leur variation est suffisant.<\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e8e8e880;\">\n<p class=\"intercom-align-center no-margin\">\ud83c\udfa4 Seuls les <b>mat\u00e9riels et \u00e9quipements destin\u00e9s \u00e0 la revente<\/b> doivent \u00eatre comptabilis\u00e9s dans le stock. N&rsquo;incluez pas les biens destin\u00e9s \u00e0 l&rsquo;usage interne ou \u00e0 amortir. <a href=\"https:\/\/www.cnc-cbn.be\/fr\/avis\/comptabilisation-et-valorisation-des-stocks\" target=\"_blank\" class=\"intercom-content-link\">Source<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr>\n<h2 id=\"h_d14346c2c7\">\ud83d\udd04 Pourquoi suivre les variations de stock ?<\/h2>\n<p class=\"no-margin\">Votre stock est influenc\u00e9 par deux \u00e9l\u00e9ments :<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">Les <b>achats et ventes<\/b> de marchandises<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Les <b>\u00e9volutions de prix<\/b> sur les produits conserv\u00e9s<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin\">L&rsquo;objectif est de ne comptabiliser que la <b>plus-value lors de la vente<\/b>. Votre revenu imposable est donc ajust\u00e9 selon la valeur du stock.<\/p>\n<hr>\n<h2 id=\"h_ae62294618\"><b>\ud83e\udea1 Qu&rsquo;est-ce qu&rsquo;une variation de stock ?<\/b><\/h2>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"intercom-align-center no-margin\">\u2705 Variation de stock<b><i> = Stock final &#8211; Stock initial<\/i><\/b><br \/>\u2705 Les stocks concernent uniquement les <b>biens<\/b>, pas les <b>services<\/b>.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<ul>\n<li>\n<p class=\"no-margin\"><b>Variation positive<\/b> : votre stock augmente (vous avez achet\u00e9 plus que vous n&rsquo;avez vendu). Cela n&rsquo;augmente pas votre imp\u00f4t, car vos achats sont d\u00e9duits en d\u00e9penses professionnelles. La variation de stock vient <b>compenser<\/b> cette d\u00e9duction : l&rsquo;impact est donc <b>neutre<\/b>. <\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #d7efdc80;\">\n<p class=\"intercom-align-center no-margin\">\ud83d\udc49 Dans la d\u00e9claration IPP, cela <b>augmente le montant au code 1600<\/b>, car cela refl\u00e8te un enrichissement temporaire d\u00fb aux achats non encore vendus.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<ul>\n<li>\n<p class=\"no-margin\"><b>Variation n\u00e9gative<\/b> : votre stock diminue (vous avez vendu des marchandises achet\u00e9es pr\u00e9c\u00e9demment). Cela signifie que vous avez r\u00e9alis\u00e9 une marge b\u00e9n\u00e9ficiaire, et vous serez impos\u00e9 uniquement sur cette <b>marge<\/b>.<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"intercom-align-center no-margin\">\ud83d\udc49 Dans la d\u00e9claration IPP, cela <b>r\u00e9duit le montant au code 1600<\/b>, car vous \u00eates impos\u00e9 uniquement sur la plus-value r\u00e9alis\u00e9e.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr>\n<h2 id=\"h_317547f4dc\">\ud83d\udcc6 Trois moments-cl\u00e9 de gestion du stock<\/h2>\n<h3 id=\"h_86b0e3e66b\">1. Lors de l&rsquo;achat<\/h3>\n<p class=\"no-margin\">Quand vous achetez du mat\u00e9riel destin\u00e9 \u00e0 la vente :<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">Le stock augmente<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Cette hausse est compens\u00e9e fiscalement par une d\u00e9pense professionnelle d\u00e9ductible<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Si vous \u00eates assujetti d\u00e9posant \u00e0 la TVA, vous pouvez d\u00e9duire la TVA. Par cons\u00e9quent, l\u2019inventaire de votre stock sera toujours valoris\u00e9 au prix d\u2019achat hors TVA. Si la TVA est <b>non d\u00e9ductible<\/b> en tout ou partie, cette part <b>est incluse<\/b> dans le co\u00fbt du stock.<\/p>\n<\/li>\n<\/ul>\n<h3 id=\"h_d39e035a05\">2. Lors de la vente<\/h3>\n<p class=\"no-margin\">Quand vous vendez des marchandises :<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">Le stock diminue<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Vous g\u00e9n\u00e9rez un revenu, mais vous avez d\u00e9j\u00e0 d\u00e9duit l&rsquo;achat. La variation n\u00e9gative ajuste votre b\u00e9n\u00e9fice imposable pour viser exclusivement la marge.<\/p>\n<\/li>\n<\/ul>\n<h3 id=\"h_1a853d9891\">3. Lors de la d\u00e9claration IPP<\/h3>\n<p class=\"no-margin\">La variation de stock est \u00e0 encoder <b>une seule fois \u00e0 la fin de l&rsquo;ann\u00e9e<\/b>, dans votre d\u00e9claration IPP.<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">Dans Accountable, cela se passe \u00e0 l&rsquo;\u00e9tape <b>7 &#8211; Variation de stock<\/b>.<\/p>\n<p class=\"no-margin\">\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1744237032\/8f3753d2870294adae8d0874ad89\/image.png?expires=1780380000&amp;signature=dd19fcc37a718b8a296bd18285b94a6b850de8c638210e7ede5d5600bf46920a&amp;req=dScjEst9moFcW%2FMW3nq%2BgQkZ39MnQWkNsojXiEcyzz9T%2BlOWylOYu7b6Vdvz%0Aw5k%2FYlI8v%2Fg1XKFnVR02zE7lQmo%3D%0A\" width=\"1586\" height=\"696\" style=\"height: auto;\"><\/div>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #d7efdc80;\">\n<p class=\"intercom-align-center no-margin\"><b>\ud83d\udcc8 Le montant est automatiquement int\u00e9gr\u00e9 dans l&rsquo;\u00e9tape 9 &#8211; Revoir, cadre XVII &#8211; code 1600, pour ajuster votre b\u00e9n\u00e9fice brut :<\/b><\/p>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1744243157\/44379efdb38976b3a38635c5752d\/image.png?expires=1780380000&amp;signature=2a861cead3d5b336175c2b386095f45d545e3d5897627d029e788801338c23f5&amp;req=dScjEst6noBaXvMW3nq%2BgfPOjHA72hCIJWH8yh2GqXNfSk7x5wvNy1lWJe4E%0AXxOzD2h3%2B2c0Mquob%2BMbsa%2Fm9r0%3D%0A\" width=\"1546\" height=\"752\" style=\"height: auto;\"><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr>\n<h2 id=\"h_3836dbafeb\">\ud83d\udd0e Exemples pratiques de variation de stock<\/h2>\n<h3 id=\"h_48c6f9ad11\">\ud83d\udccb Exemple 1 : Achat sans vente (impact neutre)<\/h3>\n<p class=\"no-margin\">Vous achetez 5 000 \u20ac de marchandise pour la revente, sans r\u00e9aliser de vente cette ann\u00e9e.<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">Stock initial : 0 \u20ac<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Stock final : 5000 \u20ac<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Variation de stock : <b>+5 000 \u20ac (5000 &#8211; 0)<\/b><\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">\u2705 Impact : neutre sur le b\u00e9n\u00e9fice (achat d\u00e9duit compens\u00e9 par stock)<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">\ud83d\udd39 Dans Accountable : encodez <b>+5 000 \u20ac<\/b> \u00e0 l&rsquo;\u00e9tape 7<\/p>\n<\/li>\n<\/ul>\n<hr>\n<h3 id=\"h_b5019e3230\">\ud83d\udccb Exemple 2 : Vente de stock existant (impact n\u00e9gatif)<\/h3>\n<ul>\n<li>\n<p class=\"no-margin\">Stock au 01\/01\/2025 : 10 000 \u20ac<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Stock au 31\/12\/2025 : 5 000 \u20ac<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Variation : 5 000 &#8211; 10 000 = &#8211;<b>5 000 \u20ac<\/b><\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">\u2705 Impact : b\u00e9n\u00e9fice augmente, vous \u00eates impos\u00e9 sur la marge<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">\ud83d\udd39 Dans Accountable : encodez &#8211;<b>5 000 \u20ac<\/b> \u00e0 l&rsquo;\u00e9tape 7<\/p>\n<\/li>\n<\/ul>\n<hr>\n<h3 id=\"h_8cbeab5c78\">\ud83d\udccb Exemple 3 : Vente puis rachat (variation positive)<\/h3>\n<p class=\"no-margin\">Stock initial au 01\/01\/2025 : 5 000 \u20ac<\/p>\n<p class=\"no-margin\">Vous vendez toute cette marchandise pendant l&rsquo;ann\u00e9e.<\/p>\n<p class=\"no-margin\">Ensuite, vous rachetez du stock pour 7 500 \u20ac, que vous ne revendez pas.<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">Stock final : 7 500 \u20ac<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Variation : 7 500 &#8211; 5 000 = <b>+2 500 \u20ac<\/b><\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">\u2705 Impact : vous avez g\u00e9n\u00e9r\u00e9 une marge sur la vente initiale, et une nouvelle valeur de stock vient s\u2019ajouter \u00e0 votre actif. Imposition uniquement sur la marge r\u00e9alis\u00e9e.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">\ud83d\udd39 Dans Accountable : encodez <b>+2 500 \u20ac<\/b> \u00e0 l&rsquo;\u00e9tape 7<\/p>\n<\/li>\n<\/ul>\n<hr>\n<h3 id=\"h_69c2b31719\">\ud83d\udccb Exemple 4 : Vente totale + rachat avec vente partielle<\/h3>\n<p class=\"no-margin\">Vous vendez le stock initial (5 000 \u20ac), vous rachetez 7 500 \u20ac de stock, et vous en vendez une partie pour 3 500 \u20ac.<\/p>\n<ul>\n<li>\n<p class=\"no-margin\"><b>Stock initial<\/b> : 5 000 \u20ac<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\"><b>Stock final<\/b> : 4 000 \u20ac (7500 &#8211; 3500)<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">\ud83d\udccc <b>Variation de stock = Stock final &#8211; Stock initial = 4 000 \u20ac &#8211; 5 000 \u20ac = -1 000\u20ac<\/b><\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">\u2705 <b>Impact<\/b> : vous \u00eates impos\u00e9 uniquement sur la <b>marge<\/b>, car vous avez sorti du stock de la marchandise revendue, et la valeur finale est inf\u00e9rieure \u00e0 celle du d\u00e9but d\u2019ann\u00e9e.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">\ud83d\udd39 <b>Dans Accountable<\/b> : encodez <b>-1 000 \u20ac<\/b> \u00e0 l&rsquo;\u00e9tape 7<\/p>\n<\/li>\n<\/ul>\n<hr>\n<h2 id=\"h_15bb2b1037\">\ud83d\udcca Suivi facilit\u00e9 avec notre outil Excel<\/h2>\n<p class=\"no-margin\">Pour vous aider \u00e0 suivre votre stock tout au long de l&rsquo;ann\u00e9e, utilisez notre mod\u00e8le <b><a href=\"https:\/\/docs.google.com\/spreadsheets\/u\/1\/d\/1tGvRc91GLDK8tUVMrfUnX_6ME6xxHYpiS4zwOlYIRcs\/copy\" target=\"_blank\" class=\"intercom-content-link\">Google Sheet<\/a><\/b><a href=\"https:\/\/docs.google.com\/spreadsheets\/u\/1\/d\/1tGvRc91GLDK8tUVMrfUnX_6ME6xxHYpiS4zwOlYIRcs\/copy\" target=\"_blank\" class=\"intercom-content-link\"> (ou t\u00e9l\u00e9charger un fichier <b>Excel)<\/b><\/a>. Il calcule automatiquement la variation de stock \u00e0 reporter dans votre d\u00e9claration IPP.<\/p>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1744224162\/4ff18a019f7a4817d2ee70bb693a\/image.png?expires=1780380000&amp;signature=f34628e8d397d40034f7dd8717b654d8e59c306022a9ec5e408283fd823a02ee&amp;req=dScjEst8mYBZW%2FMW3nq%2BgbBi%2BUw2thF%2BV34VpjTWET6WfsinbVPIVu4x5mSk%0A6NzUudVEDDewdhA2FvWimCE9WZo%3D%0A\" width=\"2312\" height=\"1622\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin\">\n<p class=\"no-margin\">\n<p class=\"no-margin\"><b>\ud83d\udce7 Besoin d&rsquo;aide ? Contactez-nous via <a href=\"mailto:coach-fiscal@accountable.eu\" target=\"_blank\" class=\"intercom-content-link\">coach-fiscal@accountable.eu<\/a><\/b><\/p>\n<p class=\"no-margin\">\n","protected":false},"excerpt":{"rendered":"<p>Tout ce que vous devez savoir si vous g\u00e9rez des stocks en tant qu&rsquo;ind\u00e9pendant en Belgique (et si vous utilisez Accountable)<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-20406","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comment g\u00e9rer le stock et l&#039;inventaire dans Accountable ? - Accountable<\/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:\/\/www.accountable.eu\/fr-be\/help-center\/comment-gerer-le-stock-et-linventaire-dans-accountable\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment g\u00e9rer le stock et l&#039;inventaire dans Accountable ? 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