97 articles in this category
Switching from monthly to annual subscriptions transforms a SaaS company's cash profile: cash arrives upfront, working capital turns negative, and runway extends. But the accounting requires strict discipline — deferred revenue (produits constatés d'avance under French GAAP), VAT on collection, and discount calibration.
Running an SAS without owning the majority exposes you to ad nutum dismissal and imposed collective decisions. Here are the statutory, contractual and wealth levers to secure your decision power without paralysing the company.
Factoring, Dailly assignment, revenue-based financing: three solutions, three very different rationales. A comparative method to choose by sales cycle, margin and customer profile. Real costs, legal framework, watchpoints.
When a French company cannot pay its taxes or social contributions on time, a payment plan is possible. Complete 2026 guide: DGFiP instalment request, URSSAF repayment plan, conditions, documents and key risks.
Goldman Sachs Paris presence, investment banking services and what SME leaders can learn for their own financial strategy, M&A preparation, fundraising and business disposal readiness.
SaaS pricing 2026: the 5 models (per-seat, usage-based, tiered, freemium, value-based), 70-85% gross margin target, NRR > 110%, rule of 40, IFRS 15, EU OSS VAT, CIR/JEI. Cabinet Hayot Expertise framework in Paris.
Currency hedging for SMEs: natural hedging, forward contracts, accounting under PCG and IFRS 9. The owner's practical guide to managing FX without becoming a trader.
Indexation, index selection, hardship, frequency and safeguards: how to draft a price revision clause that really works in 2026.
The 10 SaaS KPIs a founder must read every week in 2026: MRR, ARR, gross and net churn, NRR, GRR, expansion, ARPA, magic number, burn multiple, quick ratio. Definitions, formulas and benchmarks.
CAC, LTV, payback period, LTV/CAC ratio: how to measure SaaS unit economics before hiring, raising or repricing. French chartered accountant methodology, formulas, worked example and 2026 watchpoints.
The operating account is not only a results document: it is a tool for reading profitability and the economic model.
Many SME managers make growth decisions without clear visibility on their actual margins by segment. A strategic audit distinguishes where your business creates value from where it destroys it, using concrete financial indicators — gross margin, EBITDA (EBE), working capital (BFR), and ROCE — and produces a prioritised action plan grounded in verified data.
Monthly reporting is the primary management tool for any SME. Here is how to structure it, which indicators to track, and how to automate it in 2026.
Detailed monthly reporting structure for executives: 5 pages, key indicators, production cycle and pitfalls to avoid. Practical 2026 guide.
NAF code, APE, collective agreement, AT/MP rate, CFE, DSN: how a misclassified NAF code generates payroll contribution errors and classification mistakes — and how to audit it before a costly URSSAF back-payment demand.
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