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.
Compare fixed annual budget and rolling forecast (rolling 12-18 month plan updated quarterly). When to switch? Reactivity, workload, reliability, and a decision grid for your SME or startup.
Progress billing, subcontracting management and ten-year liability insurance: the 2026 accounting and tax guide for the construction project manager, from our chartered accountancy firm.
Legal form, capital, shareholders' agreement, BSPCE, JEI status, R&D tax credits: the decisions that bind your startup from day one, analysed by our firm.
The merger commissioner verifies the exchange ratio and drafts a mandatory report (art. L236-10 French Commercial Code). Missions, procedure and costs in 2026.
French SME cyber insurance 2026: deductibility, accounting, exclusions, NIS2 and GDPR articulation, and the three clauses we systematically renegotiate.
Completing an online career change test in ten minutes and expecting it to name your next profession is asking more than the tool can deliver. This guide explains what these assessments genuinely reveal, where they fall short, and how to turn the output into a funded, financially sound transition plan using the French support system available in 2026.
When to hire a payroll manager rather than outsource? A method to compute the full cost per payslip, decision criteria (volume, complexity, risk) and the switching point by headcount.
Why shift your year-end (seasonality, group, cash flow), the procedure (meeting, bylaws, single window, legal notice) and the 2026 tax and filing impacts of the transition year.
A prepaid driving-school package is not revenue when cashed. Here is how to record it as deferred income (account 487), apply 20% VAT and manage the February 2026 CPF reform.
Interest capped at 4.55%, debit balance prohibited in SARL/SAS, written agreement required: the key rules governing a shareholder current account in France in 2026.
Beyond gut feeling, a real market study: methodology, reliable data sources and pitfalls to avoid so you can size your market and validate your concept before launching.
SELARL and BNC in 2026: what revenues fall under the BNC, what revenues fall under the social mandate and what practical impacts?
Morpheus Formation has established itself as a major player in corporate Excel training. Here is how to evaluate its offer, results and fit with your actual needs.
EU AI Act 2026 for SMEs: Regulation (EU) 2024/1689, August 2026 timeline, provider vs deployer roles, high-risk AI, Article 4 literacy duty, fines up to 35 million euros and a practical 90-day roadmap.
Operational guide to building a 3-5 year business plan in France: structure, financial projections, assumptions, adapting for banks versus VCs versus BPI France, and validation by a chartered accountant. Hayot Expertise method.
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