Your sector specialist
Benefit from tailored support adapted to your challenges
ESN & Engineering Chartered Accountant
Drive the growth of your ESN
Hayot Expertise is the preferred partner of Digital Services Companies (ESN - former IT services companies), IT consulting firms and engineering companies. You place your consultants and developers with your clients; we secure and optimize your profitability.
The financial and accounting issues of ESNs
The economic model of an ESN is based on the billing rate of consultants. Precise monitoring is required to maintain profitable growth.
Management of performance indicators (KPI)
- ▸Charge Rate (CRA) / Activity Rate: maximization of days billed.
- ▸Management of intercontracts: anticipation, impact on working capital requirements (WCR) and cash burn linked to periods of inactivity.
- ▸ADR (Average Daily Rate): evolution by mission and by profile (Junior, Senior, Lead).
- ▸Gross margin per consultant: TJM vs. cost charged (salary, mission bonuses, expenses).
Optimization of Innovation: CIR, CII, JEI
ESNs often carry out significant R&D efforts:
- ▸Research Tax Credit (CIR) and Innovation Tax Credit (CII): recovery of a significant portion of your expenses on internal projects or innovative packages.
- ▸Young Innovative Company Status (JEI): major exemptions from social charges (URSSAF) for your R&D or Data/AI team.
- ▸Business security: Packages developed for your customers can sometimes claim this (under certain strict intellectual property conditions). We contractually limit the request.
Our services dedicated to ESNs
Accounting, Dashboards and WCR
- ▸Setting up connected accounting with your CRA management software (BoondManager, Gryzzly, etc.).
- ▸Recognition of turnover: management (invoicing for time spent) or flat rate (accounting based on progress).
- ▸Aggressive cash management: support for the mobilization of receivables (Dailly, factoring) if growth generates a strong WCR.
Social, Payroll and Collective Agreements (Syntec)
- ▸Payroll under Syntec presents essential technical specificities.
- ▸Calculation of inter-contract bonuses, business contribution bonuses.
- ▸Day packages, management of RTT and annualization of working time.
- ▸Social expectations of your talents: implementation of PEE, PERCO, restaurant vouchers, or subsidies to retain IT employees.
External growth and Structuring
ESNs often grow through acquisition to acquire new technological building blocks or new customers.
- ▸Advice on mergers (M&A ESN).
- ▸Incentive mechanisms for managers (BSPCE, Free Shares).
Customer case: ESN Cloud & Cybersecurity
Profile:
- ▸ESN of 25 employees in Paris and France.
- ▸Strong demand, annual growth of 40%, but severe cash pressures linked to recruitment (trial period + customer payment deadlines = very heavy WCR).
Our intervention:
- ▸One-month mission to refinance the structure: factoring agreement put in place to compensate for customer payment deadlines (60 days).
- ▸R&D audit and obtaining JEI status on their internal cybersecurity tool development center, generating a huge saving (employer charges) reinvested in recruitment.
- ▸Implementation of a load rate monitoring dashboard (BoondManager) supplying accounting without double entry.
Why choose Hayot Expertise?
✅ Tech & Business Language: We know the realities of technical assistance, packages, and CRAs. ✅ Secure innovation: Our firm builds solid and defensible CIR and CII files. ✅ BFR management: The sustainability of an ESN requires cash. We take care of your debts.
ESN accounting firm, IT and engineering consulting
📞 Request a discovery meeting
Useful resources for your sector
Our guides and articles for ESNs and technological innovation companies: