Samuel HAYOT
Chartered Accountant
Pre-sale dividend, cash left in the price, or a holding-company contribution: the fate of excess cash is decided before the letter of intent, and the gap runs into tens of thousands of euros. A French chartered accountant's method.
Distinguish EBE (the French PCG metric) from EBITDA: definitions, normalization adjustments (IFRS 16 leases, executive pay, non-recurring items) and use in valuation by multiples.
The special VAT margin scheme, registration with Atout France and the APST financial guarantee: the 2026 accounting guide for travel agencies and tour operators.
Identify your French collective agreement by its IDCC code, check its scope, apply minimum wages and classifications, and state it on the payslip. Step-by-step method and concrete payroll impact for 2026.
Preparing your project while still employed, securing your exit (business creation leave, resignation-reconversion, mutual termination), activating France Travail support and choosing your structure: the complete journey from employee to founder in 2026.
Reading a balance sheet means understanding assets, equity, debt and key ratios to assess financial health. Complete guide 2026.
How to use Notion or Coda to structure internal finance operations in 2026 without creating parallel accounting: close checklists, workflows, GDPR limits, Pennylane integrations and accountant collaboration.
Since the February 2022 reform, the EI (sole trader structure) automatically protects personal assets. The gap with the EURL (single-member LLC) has narrowed — but the two structures still differ significantly on tax, the micro-enterprise scheme, running costs, and future capital-opening. Here is how to decide.
Estimate revenue from covers, set the ratios, build the P&L, financing plan and cash flow, stress-test scenarios: the method for a restaurant financial forecast.
The cash flow statement breaks every cash movement into three categories: operating, investing and financing. How to read it, calculate free cash flow and decide.
Telling agency work from media buying (Sapin law mandate), mastering VAT and recognising project or time-and-materials revenue: the 2026 accounting guide for the web and media agency.
A salary overpayment can be recovered, but not freely: deductions are bounded by the attachable wage portion. Full procedure, 3-year limitation, corrective payslip and DSN — 2026 employer guide.
After a court-ordered liquidation, the right to rebound introduced by the PACTE law often allows you to start again without delay. What clears the debt, what blocks a fresh start (management ban, personal bankruptcy), Banque de France registration and the steps to follow.
In 2026, the PEA-PME has changed: social levies raised to 18.6% (LFSS 2026), PFU flat tax at 31.4%, and a combined PEA + PEA-PME ceiling rule that is commonly misunderstood.
Pennylane, Sage or Cegid in 2026: 2026 pricing, approved e-invoicing platform status, FEC, ANC 2022-06 chart of accounts and migration method by SME size.
The role of the employer collecting withholding tax: personalised rate sent by the tax authority or standard rate, taxable base, remittance via the DSN and errors to avoid in 2026.
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