123 articles in this category
Average hourly rate, billing rate, collection rate, DSO, revenue per partner, cost ratios, CNBF social contributions: the indicators a Paris law firm must monitor monthly in 2026, by Cabinet Hayot Expertise.
Net fees, AMO/AMC ratio, third-party-payer DSO, CARMF + URSSAF PAM charges, Madelin retirement cap: the indicators a Paris-based liberal physician must monitor monthly in 2026, by Cabinet Hayot Expertise.
Mandat ad hoc and conciliation are France's two confidential amicable procedures under the Code de commerce. They allow directors to negotiate with banks, tax authorities, and suppliers before the situation becomes irreversible. This guide explains the criteria for choosing between them, the key steps, and the role of the accountant or outsourced CFO in preparing the file.
Spendesk, Qonto or Memo Bank in 2026: ACPR licence status, pricing, virtual cards, SEPA instant transfers and internal control for French SMEs.
Supplier bank-detail fraud is one of the most mature payment risks. Here are the 12 controls to embed into a SME's wire-transfer process in 2026.
At the board, a SaaS founder doesn't need 40 KPIs. They need 7. Here's how to build a board pack that aligns CEO, CFO and investors around the right decisions in 2026.
Notional, physical, ZBA: at what size does cash pooling pay off for a French group? Hidden costs, banking monopoly framework, intra-group interest rules and holding/subsidiary trade-offs. CPA methodology.
The first 100 days after an acquisition often decide deal success. The buyer must secure three axes in parallel: cash (13-week cash flow, bank lines, working capital), people (key-people retention, communication plan), margins (pricing, procurement and contract reviews). A French CPA's and interim CFO's playbook, week by week.
The first 100 days after a French SME acquisition drive 70% of value creation. Operational plan by 10-day blocks: cash, accounting, teams, suppliers, tax. Our 2026 method for buyers.
Inflation, sector downturn, loss of a key customer: three scenarios that can drain cash in 90 days. CPA methodology to stress-test your cash, identify the breaking point and prepare emergency levers.
CEO fraud, supplier IBAN spoofing, social engineering: wire transfer fraud costs French companies hundreds of millions of euros every year. The operational protocol to roll out tomorrow.
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.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.