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.
BSPCE link employees and directors to a startup's future value. Eligible companies, beneficiaries, taxation of the gain by seniority and the 2025-2026 management-packages reform: an up-to-date guide.
Net margin averages, prime cost, break-even calculation, and the four improvement levers: a complete guide to understanding and improving a restaurant's real profitability in France in 2026, with a worked example and channel-by-channel margin analysis.
Price limit, reimbursement base and out-of-pocket cost of a hearing aid in 2026: adult and under-20 schedule, what 100 % Santé covers, and the real impact on a hearing centre's cash flow.
Complete guide to 2026 URSSAF contribution rates for self-employed workers (TNS) in France: sickness, retirement, disability, CSG-CRDS. Calculation method, filing and optimization strategies.
A practical SASU vs EURL comparison for 2026: tax treatment, social charges, dividend rules, social protection and decision criteria for founders in France.
A step-by-step playbook to migrate a firm or a single client to Pennylane in 2026: migration plan, VAT and FEC setup, OCR, bank connectors, training, and accredited platform (PA) status for French e-invoicing.
New format based on SIREN, customs operation, Soprano platform... What French SMEs need to know about EORI in 2026.
Creation, financing, digital, export, support: useful resources and partners to activate in 2026 to save time and avoid bad relays.
A forfait-jours arrangement can be useful, but only if the collective basis, the individual agreement and the actual workload monitoring all hold up in practice.
How to fund your carbon assessment in 2026: Diag Décarbon'Action, ADEME and Bpifrance support, green loan and CEE, plus how to book the subsidy.
Becoming a CPAM-approved taxi opens access to seated patient transport, but requires a convention, a local quota, a discount and third-party payment. What it really changes for your bookkeeping and cash flow.
What documents should be filed, within what deadlines and how does the confidentiality of annual accounts work in 2026?
Operation, advantages, joint liability and tax regime: find out why and how to create an Economic Interest Group (EIG).
Financial management is not limited to accounting. Here are the concrete levers to manage cash flow, margin and decisions.
AI adoption, automation, governance and advisory: the 2026 trends reshaping accounting for firms and businesses.
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