{"id":458,"date":"2010-01-16T12:58:54","date_gmt":"2010-01-16T11:58:54","guid":{"rendered":"http:\/\/format30.com\/?p=458"},"modified":"2011-02-02T14:01:05","modified_gmt":"2011-02-02T13:01:05","slug":"la-sprl-s-le-pour-et-le-contre-suite-et-fin","status":"publish","type":"post","link":"https:\/\/format30.com\/fr_fr\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/","title":{"rendered":"La SPRL-S : le pour et le contre (suite et fin)"},"content":{"rendered":"<h2 style=\"text-align:center\"><span style=\"color:#ff0000\"><em><strong>Avez-vous d\u00e9j\u00e0 compar\u00e9 les co\u00fbts d&rsquo;une installation en personne physique et en SPRL-S ?<\/strong><\/em><\/span><\/h2>\n<p style=\"text-align:justify\"><span style=\"color:#ff0000\"><span style=\"color:#000000\">Je viens de le faire et le r\u00e9sultat est sans appel : la soi-disant SPRL \u00e0 un euro <strong>est ch\u00e8re<\/strong>. <span style=\"color:#ff0000\"><strong>Trop ch\u00e8re<\/strong><\/span>.\u00a0 Pour des <strong>avantages extr\u00eamement faibles<\/strong> et des <span style=\"color:#ff0000\"><strong>risques \u00e9lev\u00e9s<\/strong><\/span> contrairement \u00e0 ce que pr\u00e9tendent certains.<\/span><\/span><\/p>\n<p style=\"text-align:justify\"><span style=\"color:#ff0000\"><span style=\"color:#000000\"><span style=\"color:#0000ff\"><em><strong>Envie de cr\u00e9er votre propre entreprise ?\u00a0 <a href=\"http:\/\/atomic-temporary-10999751.wpcomstaging.com\/2011\/01\/18\/formation-en-ligne-je-cree-mon-entreprise-avec-le-mindmapping-et-les-outils-visuels\/\" target=\"_blank\">Cliquez ic<\/a>i et d\u00e9veloppez votre projet en ligne avec nous !<\/strong><\/em><\/span><br \/>\n<\/span><\/span><\/p>\n<p style=\"text-align:justify\"><span style=\"color:#ff0000\"><span style=\"color:#000000\"><a href=\"https:\/\/i0.wp.com\/format30.com\/wp-content\/uploads\/2010\/01\/business-people-growing-business.jpg?ssl=1\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" data-attachment-id=\"462\" data-permalink=\"https:\/\/format30.com\/fr_fr\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/business-people-growing-business\/\" data-orig-file=\"https:\/\/i0.wp.com\/format30.com\/wp-content\/uploads\/2010\/01\/business-people-growing-business.jpg?fit=448%2C317&amp;ssl=1\" data-orig-size=\"448,317\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;}\" data-image-title=\"Business people &amp;#8211; growing business\" data-image-description=\"&lt;p&gt;Silhouettes de business men, costumes et cravates noires, chemise blanche, sur fond bleu&lt;\/p&gt;\n\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/format30.com\/wp-content\/uploads\/2010\/01\/business-people-growing-business.jpg?fit=448%2C317&amp;ssl=1\" class=\"aligncenter size-medium wp-image-462\" title=\"Business people - growing business\" src=\"https:\/\/i0.wp.com\/format30.com\/wp-content\/uploads\/2010\/01\/business-people-growing-business.jpg?resize=300%2C212&#038;ssl=1\" alt=\"\" width=\"300\" height=\"212\" \/><\/a><br \/>\n<\/span><\/span><\/p>\n<p><span style=\"color:#ff0000\"><strong>Histoire de deux entrepreneurs<br \/>\n<\/strong><\/span><\/p>\n<p style=\"text-align:justify\"><span style=\"color:#ff0000\"><span style=\"color:#000000\"><strong>Paul <\/strong>et <strong>Raoul<\/strong>, deux jeunes candidats-entrepreneurs ambitieux cr\u00e9ent leur entreprise : tous deux sont des fanatiques de nouvelles technologies et, ne trouvant pas d&#8217;emploi, d\u00e9cident de devenir consultants en informatique.<\/span><\/span><\/p>\n<p style=\"text-align:justify\">Ils n&rsquo;ont pas besoin de gros investissements : ils ont chacun un ordinateur portable dernier cri, des logiciels fabuleux, un gsm, une voiture et des tonnes d&rsquo;enthousiasme et de volont\u00e9 de r\u00e9ussir.<\/p>\n<p style=\"text-align:justify\">Paul a entendu parler de la nouvelle SPRL-S ou Starter et d\u00e9cide imm\u00e9diatement d&rsquo;en constituer une, tandis que Raoul, peut-\u00eatre moins sensible au discours des m\u00e9dias, choisit de se lancer en personne physique.<\/p>\n<p style=\"text-align:justify\">Aucun des d&rsquo;eux n&rsquo;a de capital. Mais, th\u00e9oriquement, Raoul n&rsquo;a besoin que d&rsquo;un euro pour cr\u00e9er son entreprise.\u00a0 Voyons un peu ce qu&rsquo;il en est r\u00e9ellement.\u00a0 Vous pouvez agrandir l&rsquo;image de cette pr\u00e9sentation en cliquant sur <em><strong>full <\/strong><\/em>dans le bas du cadre.<\/p>\n<p style=\"text-align:justify\"><iframe src='https:\/\/www.slideshare.net\/slideshow\/embed_code\/2928762' width='425' height='348' sandbox=\"allow-popups allow-scripts allow-same-origin allow-presentation\" allowfullscreen webkitallowfullscreen mozallowfullscreen><\/iframe><\/p>\n<p style=\"text-align:justify\">&nbsp;<\/p>\n<p style=\"text-align:justify\"><span style=\"color:#ff0000\"><strong>Chiffres \u00e0 l&rsquo;appui :<\/strong><\/span><\/p>\n<p style=\"text-align:justify\">Ce capital d&rsquo;un euro, je ne l&rsquo;ai m\u00eame pas int\u00e9gr\u00e9 dans mon calcul.\u00a0 Il est tellement d\u00e9risoire &#8211; pour ne pas dire <em><strong>risible<\/strong><\/em> &#8211; que je pr\u00e9f\u00e8re ne pas en tenir compte&#8230;<\/p>\n<p style=\"text-align:justify\">L&rsquo;une des obligations de la SPRL-S est de <strong>faire \u00e9tablir le <a href=\"http:\/\/atomic-temporary-10999751.wpcomstaging.com\/glossaire\/p-q-r\/\" target=\"_blank\"><span style=\"color:#339966\"><em>plan financier<\/em><\/span><\/a> par un professionnel. <\/strong>Co\u00fbt moyen d&rsquo;un comptable pour mettre au point un plan financier qui tient la route : <strong>500 \u20ac<\/strong>. Paul d\u00e9bourse donc 500 \u20ac, tandis que Raoul conserve son argent.<\/p>\n<p style=\"text-align:justify\"><strong>Seconde obligation : faire r\u00e9diger et publier les statuts de l&rsquo;entreprise par un <a href=\"http:\/\/atomic-temporary-10999751.wpcomstaging.com\/glossaire\/m-n-o\/\" target=\"_blank\"><span style=\"color:#339966\"><em>notaire<\/em><\/span><\/a>. <\/strong>Paul d\u00e9bourse cette fois environ 1.000 \u20ac pour les frais de notaire et de publication, tandis que Raoul garde ses euros en poche&#8230;<\/p>\n<p style=\"text-align:justify\"><strong>Trosi\u00e8me obligation :<\/strong> obtenir le<strong> num\u00e9ro d&rsquo;entreprise aupr\u00e8s d&rsquo;un <a href=\"http:\/\/atomic-temporary-10999751.wpcomstaging.com\/2010\/01\/14\/les-guichets-d%E2%80%99entreprises-agrees-sont-desormais-des-%C2%AB-guichets-uniques-europeens-%C2%BB\/\" target=\"_blank\">guichet europ\u00e9en unique<\/a>.\u00a0 Co\u00fbt : environ 65 \u20ac. <\/strong>Cette fois, Raoul n&rsquo;y \u00e9chappe pas et d\u00e9bourse lui aussi la m\u00eame somme.<\/p>\n<p style=\"text-align:justify\"><strong>Frais de fonctionnement : <\/strong>la SPRL-S est une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e et, comme telle, elle impose la <strong>publication des comptes annuels <\/strong> \u00e0 la Centrale des bilans de la Banque nationale.\u00a0 <strong>Co\u00fbt de l&rsquo;op\u00e9ration : environ 250 \u20ac<\/strong>.\u00a0 Co\u00fbt que Raoul ne devra pas supporter puisqu&rsquo;en tant que personne physique, il n&rsquo;est pas tenu \u00e0 cette obligation.<\/p>\n<p style=\"text-align:justify\"><strong>B\u00e9n\u00e9fices et gain d&rsquo;imp\u00f4ts<\/strong> : une des raisons pour lesquelles les entrepreneurs cr\u00e9ent leur entreprise sous forme de soci\u00e9t\u00e9 plut\u00f4t qu&rsquo;en personne physique est l&rsquo;\u00e9conomie d&rsquo;imp\u00f4t.\u00a0 Cela est vrai si on d\u00e9passe une certaine limite.<\/p>\n<p style=\"text-align:justify\">&nbsp;<\/p>\n<p style=\"text-align:justify\">&nbsp;<\/p>\n<p style=\"text-align:justify\">&nbsp;<\/p>\n<p style=\"text-align:justify\">&nbsp;<\/p>\n<p style=\"text-align:justify\">&nbsp;<\/p>\n<p style=\"text-align:justify\">Imaginons que nos deux comp\u00e8res font <strong>tous les deux un <a href=\"http:\/\/atomic-temporary-10999751.wpcomstaging.com\/glossaire\/\" target=\"_blank\"><span style=\"color:#008000\"><em>b\u00e9n\u00e9fice net<\/em><\/span><\/a> de 5.000 \u20ac<\/strong> (tous les experts vous diront que c&rsquo;est exceptionnel pour une premi\u00e8re ann\u00e9e : vous avez une chance fabuleuse ou un tr\u00e8s mauvais comptable&#8230;).<\/p>\n<p style=\"text-align:justify\">Quel imp\u00f4t nos deux candidats vont-ils payer sur ce b\u00e9n\u00e9fice net de 5.000 \u20ac ?\u00a0 En tant que SPRL-S, la compagnie de Paul paiera l&rsquo;imp\u00f4t des\u00a0 soci\u00e9t\u00e9s &#8211; 24.98%.\u00a0 Raoul, lui, paiera l&rsquo;imp\u00f4t des personnes physiques, soit 25 %.<\/p>\n<p style=\"text-align:justify\">Le gain d&rsquo;imp\u00f4t, pour un b\u00e9n\u00e9fice de 5.000 euros net, est\u00a0 donc de 0.2 %, soit&#8230;\u00a0 un euro.\u00a0 C&rsquo;est sans doute pour cela qu&rsquo;on appelle cela la SPRL \u00e0 1 euro&#8230;<\/p>\n<p style=\"text-align:justify\"><span style=\"color:#ff0000\"><em><strong>Conclusions <\/strong><\/em><\/span><\/p>\n<p style=\"text-align:justify\">&nbsp;<\/p>\n<p style=\"text-align:justify\">Redevenons s\u00e9rieux une minute : il est clair, d&rsquo;apr\u00e8s cette petite \u00e9tude que l<strong>a SPRL est loin d&rsquo;\u00eatre la solution miracle annonc\u00e9e.<\/strong> Pour un jeune qui se lance, le <strong>co\u00fbt en est exorbitant <\/strong>pour<strong> un avantage quasi-nul<\/strong>.<\/p>\n<p style=\"text-align:justify\">Quant au<strong> capital d&rsquo;un euro<\/strong>, il est <strong>totalement th\u00e9orique<\/strong> puisque le propri\u00e9taire de l&rsquo;entreprise doit apporter <strong>un capital de 18.600 \u20ac dans les 5 ans.<\/strong> La <strong>protection des biens de l&rsquo;entrepreneur <\/strong>est tout aussi <strong>illusoire <\/strong>puisque la r<strong>esponsabilit\u00e9 des fondateurs est engag\u00e9e pendant les 3 premi\u00e8res ann\u00e9es<\/strong>.<\/p>\n<p style=\"text-align:justify\">Il est donc pr\u00e9f\u00e9rable, si les investissements sont faibles et les b\u00e9n\u00e9fices attendus raisonnables, de <strong>commencer en personne physique <\/strong>et de constituer une SPRL quand les b\u00e9n\u00e9fices annuels d\u00e9passent les 30.000 euros ou que l&rsquo;on d\u00e9sire faire des investissments et\/ou engager du personnel salari\u00e9.<\/p>\n<p style=\"text-align:justify\">Mais pour moi, les deux jeunes entrepreneurs auraient pu choisir une f<strong>ormule beaucoup plus int\u00e9ressante<\/strong> et avec un <strong>risque presque nul<\/strong> : l<strong>&lsquo;accompagnement<\/strong> par une structure de type <a href=\"http:\/\/atomic-temporary-10999751.wpcomstaging.com\/glossaire\/\" target=\"_blank\"><span style=\"color:#339966\"><em><strong>couveuse<\/strong><\/em><\/span> <\/a>ou <a href=\"http:\/\/atomic-temporary-10999751.wpcomstaging.com\/glossaire\/\" target=\"_blank\"><span style=\"color:#339966\"><em><strong>coop\u00e9rative d&rsquo;activit\u00e9<\/strong><\/em><\/span><\/a>.\u00a0 Celles-ci peuvent vous aider \u00e0 monter votre projet et \u00e0 trouver l&rsquo;argent n\u00e9cessaire au d\u00e9marrage.\u00a0 Elles vous encadrent et vous conseillent.\u00a0 Elles vous aident dans vos d\u00e9marches administratives.\u00a0 Et, enfin, elles vous permettent de d\u00e9marrer votre entreprise de mani\u00e8re progressive, en conservant vos indemnit\u00e9s de ch\u00f4mage ou vos autres revenus.<\/p>\n<p style=\"text-align:justify\"><span style=\"color:#ff0000\"><em><strong>J&rsquo;aborde ces formes d&rsquo;accompagnement dans <a href=\"http:\/\/atomic-temporary-10999751.wpcomstaging.com\/2010\/05\/30\/creer-son-entreprise-en-limitant-les-risques-faites-vous-accompagner\/\" target=\"_blank\">une s\u00e9rie d&rsquo;articles que vous trouverez ici<\/a>.<\/strong><\/em><\/span><\/p>\n<p style=\"text-align:justify\"><span style=\"color:#ff0000\"><em><strong>Pour lire l&rsquo;article pr\u00e9c\u00e9dent de cette s\u00e9rie, <a href=\"http:\/\/atomic-temporary-10999751.wpcomstaging.com\/2010\/01\/03\/sprl-starter-le-pour-et-le-contre-2\/\" target=\"_self\">cliquez ici.<\/a><\/strong><\/em><\/span><\/p>\n<p style=\"text-align:justify\"><span style=\"color:#ff0000\"><em><strong>Pour lire le premier article de cette s\u00e9rie, <a href=\"http:\/\/atomic-temporary-10999751.wpcomstaging.com\/2009\/12\/31\/la-sprl-starter-le-pour-et-le-contre-1\/\" target=\"_self\">cliquez ici<\/a>.<br \/>\n<\/strong><\/em><\/span><\/p>\n<p style=\"text-align:justify\">&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Avez-vous d\u00e9j\u00e0 compar\u00e9 les co\u00fbts d&rsquo;une installation en personne physique et en SPRL-S ? Je viens de le faire et le r\u00e9sultat est sans appel : la soi-disant SPRL \u00e0 [&hellip;]<\/p>\n","protected":false},"author":7601135,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[320934,5341,29475284,4892,785186,1166],"tags":[38270,57409,179,2089355,161215,30177386,29050,5221328,775357440,775357417,25758558,21307,111286,21473681,409919,57408,25503,1998748,775357410,16562190,29475229,29475230],"class_list":["post-458","post","type-post","status-publish","format-standard","hentry","category-creation-dentreprise","category-droit","category-droit-des-entreprises-droit","category-independant","category-jeunes","category-societe","tag-activite","tag-belgique","tag-business","tag-comparaison","tag-compte","tag-comptes-annuels","tag-constitution","tag-couts","tag-creation-dentreprise","tag-droit","tag-droit-des-entreprises","tag-entreprise","tag-fonctionnement","tag-formes-juridiques","tag-jeune","tag-projet","tag-publication","tag-revenu","tag-societe","tag-sprl","tag-sprl-s","tag-sprl-starter"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La SPRL-S : le pour et le contre (suite et fin) - Formation 3.0<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/format30.com\/fr_fr\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La SPRL-S : le pour et le contre (suite et fin) - Formation 3.0\" \/>\n<meta property=\"og:description\" content=\"Avez-vous d\u00e9j\u00e0 compar\u00e9 les co\u00fbts d&rsquo;une installation en personne physique et en SPRL-S ? Je viens de le faire et le r\u00e9sultat est sans appel : la soi-disant SPRL \u00e0 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/format30.com\/fr_fr\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/\" \/>\n<meta property=\"og:site_name\" content=\"Formation 3.0\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Formation3.0\" \/>\n<meta property=\"article:published_time\" content=\"2010-01-16T11:58:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2011-02-02T13:01:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/format30.com\/wp-content\/uploads\/2010\/01\/business-people-growing-business.jpg?w=300\" \/>\n<meta name=\"author\" content=\"Marco Bertolini\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Formation3_0\" \/>\n<meta name=\"twitter:site\" content=\"@Formation3_0\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marco Bertolini\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/format30.com\\\/2010\\\/01\\\/16\\\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/format30.com\\\/2010\\\/01\\\/16\\\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\\\/\"},\"author\":{\"name\":\"Marco Bertolini\",\"@id\":\"https:\\\/\\\/format30.com\\\/#\\\/schema\\\/person\\\/9c8a29bf75bd97a3627fb4d531320bf2\"},\"headline\":\"La SPRL-S : le pour et le contre (suite et fin)\",\"datePublished\":\"2010-01-16T11:58:54+00:00\",\"dateModified\":\"2011-02-02T13:01:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/format30.com\\\/2010\\\/01\\\/16\\\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\\\/\"},\"wordCount\":915,\"commentCount\":13,\"publisher\":{\"@id\":\"https:\\\/\\\/format30.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/format30.com\\\/2010\\\/01\\\/16\\\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/format30.com\\\/wp-content\\\/uploads\\\/2010\\\/01\\\/business-people-growing-business.jpg?w=300\",\"keywords\":[\"activit\u00e9\",\"Belgique\",\"business\",\"comparaison\",\"compte\",\"comptes annuels\",\"constitution\",\"couts\",\"creation d'entreprise\",\"Droit\",\"Droit des entreprises\",\"entreprise\",\"fonctionnement\",\"formes juridiques\",\"jeune\",\"projet\",\"publication\",\"revenu\",\"Soci\u00e9t\u00e9\",\"SPRL\",\"SPRL-S\",\"SPRL-STARTER\"],\"articleSection\":[\"creation d'entreprise\",\"Droit\",\"Droit des entreprises\",\"ind\u00e9pendant\",\"Jeunes\",\"Soci\u00e9t\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/format30.com\\\/2010\\\/01\\\/16\\\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/format30.com\\\/2010\\\/01\\\/16\\\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\\\/\",\"url\":\"https:\\\/\\\/format30.com\\\/2010\\\/01\\\/16\\\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\\\/\",\"name\":\"La SPRL-S : le pour et le contre (suite et fin) - Formation 3.0\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/format30.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/format30.com\\\/2010\\\/01\\\/16\\\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/format30.com\\\/2010\\\/01\\\/16\\\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/format30.com\\\/wp-content\\\/uploads\\\/2010\\\/01\\\/business-people-growing-business.jpg?w=300\",\"datePublished\":\"2010-01-16T11:58:54+00:00\",\"dateModified\":\"2011-02-02T13:01:05+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/format30.com\\\/2010\\\/01\\\/16\\\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/format30.com\\\/2010\\\/01\\\/16\\\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/format30.com\\\/2010\\\/01\\\/16\\\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\\\/#primaryimage\",\"url\":\"https:\\\/\\\/format30.com\\\/wp-content\\\/uploads\\\/2010\\\/01\\\/business-people-growing-business.jpg?w=300\",\"contentUrl\":\"https:\\\/\\\/format30.com\\\/wp-content\\\/uploads\\\/2010\\\/01\\\/business-people-growing-business.jpg?w=300\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/format30.com\\\/2010\\\/01\\\/16\\\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/format30.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La SPRL-S : le pour et le contre (suite et fin)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/format30.com\\\/#website\",\"url\":\"https:\\\/\\\/format30.com\\\/\",\"name\":\"Formation 3.0\",\"description\":\"Formation 3.0 est un site d\u00e9di\u00e9 \u00e0 la formation, \u00e0 l&#039;\u00e9ducation, \u00e0 l&#039;emploi des nouvelles technologies dans l&#039;enseignement et \u00e0 la pens\u00e9e visuelle.\",\"publisher\":{\"@id\":\"https:\\\/\\\/format30.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/format30.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/format30.com\\\/#organization\",\"name\":\"Formation 3.0\",\"url\":\"https:\\\/\\\/format30.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/format30.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/format30.com\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/6a1a3-cropped-logo-f30-2023.jpg?fit=512%2C512&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/format30.com\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/6a1a3-cropped-logo-f30-2023.jpg?fit=512%2C512&ssl=1\",\"width\":512,\"height\":512,\"caption\":\"Formation 3.0\"},\"image\":{\"@id\":\"https:\\\/\\\/format30.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Formation3.0\",\"https:\\\/\\\/x.com\\\/Formation3_0\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/formation-3-0\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/format30.com\\\/#\\\/schema\\\/person\\\/9c8a29bf75bd97a3627fb4d531320bf2\",\"name\":\"Marco Bertolini\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/755a2d19e08e5921fafc9312381678cb3dd80f323b22b8d9d7c88f18254e3165?s=96&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/755a2d19e08e5921fafc9312381678cb3dd80f323b22b8d9d7c88f18254e3165?s=96&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/755a2d19e08e5921fafc9312381678cb3dd80f323b22b8d9d7c88f18254e3165?s=96&r=g\",\"caption\":\"Marco Bertolini\"},\"description\":\"Formateur et concepteur p\u00e9dagogique, je propose des formations num\u00e9riques en pr\u00e9sentiel enrichi, en formation hybride (pr\u00e9sentiel enrichi et cours en ligne) et en formation 100 % en ligne (e-learning ou FOAD).\",\"url\":\"https:\\\/\\\/format30.com\\\/fr_fr\\\/author\\\/marcobertolini\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La SPRL-S : le pour et le contre (suite et fin) - Formation 3.0","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/format30.com\/fr_fr\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/","og_locale":"fr_FR","og_type":"article","og_title":"La SPRL-S : le pour et le contre (suite et fin) - Formation 3.0","og_description":"Avez-vous d\u00e9j\u00e0 compar\u00e9 les co\u00fbts d&rsquo;une installation en personne physique et en SPRL-S ? Je viens de le faire et le r\u00e9sultat est sans appel : la soi-disant SPRL \u00e0 [&hellip;]","og_url":"https:\/\/format30.com\/fr_fr\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/","og_site_name":"Formation 3.0","article_publisher":"https:\/\/www.facebook.com\/Formation3.0","article_published_time":"2010-01-16T11:58:54+00:00","article_modified_time":"2011-02-02T13:01:05+00:00","og_image":[{"url":"https:\/\/format30.com\/wp-content\/uploads\/2010\/01\/business-people-growing-business.jpg?w=300","type":"","width":"","height":""}],"author":"Marco Bertolini","twitter_card":"summary_large_image","twitter_creator":"@Formation3_0","twitter_site":"@Formation3_0","twitter_misc":{"\u00c9crit par":"Marco Bertolini","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/format30.com\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/#article","isPartOf":{"@id":"https:\/\/format30.com\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/"},"author":{"name":"Marco Bertolini","@id":"https:\/\/format30.com\/#\/schema\/person\/9c8a29bf75bd97a3627fb4d531320bf2"},"headline":"La SPRL-S : le pour et le contre (suite et fin)","datePublished":"2010-01-16T11:58:54+00:00","dateModified":"2011-02-02T13:01:05+00:00","mainEntityOfPage":{"@id":"https:\/\/format30.com\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/"},"wordCount":915,"commentCount":13,"publisher":{"@id":"https:\/\/format30.com\/#organization"},"image":{"@id":"https:\/\/format30.com\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/#primaryimage"},"thumbnailUrl":"https:\/\/format30.com\/wp-content\/uploads\/2010\/01\/business-people-growing-business.jpg?w=300","keywords":["activit\u00e9","Belgique","business","comparaison","compte","comptes annuels","constitution","couts","creation d'entreprise","Droit","Droit des entreprises","entreprise","fonctionnement","formes juridiques","jeune","projet","publication","revenu","Soci\u00e9t\u00e9","SPRL","SPRL-S","SPRL-STARTER"],"articleSection":["creation d'entreprise","Droit","Droit des entreprises","ind\u00e9pendant","Jeunes","Soci\u00e9t\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/format30.com\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/format30.com\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/","url":"https:\/\/format30.com\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/","name":"La SPRL-S : le pour et le contre (suite et fin) - Formation 3.0","isPartOf":{"@id":"https:\/\/format30.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/format30.com\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/#primaryimage"},"image":{"@id":"https:\/\/format30.com\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/#primaryimage"},"thumbnailUrl":"https:\/\/format30.com\/wp-content\/uploads\/2010\/01\/business-people-growing-business.jpg?w=300","datePublished":"2010-01-16T11:58:54+00:00","dateModified":"2011-02-02T13:01:05+00:00","breadcrumb":{"@id":"https:\/\/format30.com\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/format30.com\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/format30.com\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/#primaryimage","url":"https:\/\/format30.com\/wp-content\/uploads\/2010\/01\/business-people-growing-business.jpg?w=300","contentUrl":"https:\/\/format30.com\/wp-content\/uploads\/2010\/01\/business-people-growing-business.jpg?w=300"},{"@type":"BreadcrumbList","@id":"https:\/\/format30.com\/2010\/01\/16\/la-sprl-s-le-pour-et-le-contre-suite-et-fin\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/format30.com\/"},{"@type":"ListItem","position":2,"name":"La SPRL-S : le pour et le contre (suite et fin)"}]},{"@type":"WebSite","@id":"https:\/\/format30.com\/#website","url":"https:\/\/format30.com\/","name":"Formation 3.0","description":"Formation 3.0 est un site d\u00e9di\u00e9 \u00e0 la formation, \u00e0 l&#039;\u00e9ducation, \u00e0 l&#039;emploi des nouvelles technologies dans l&#039;enseignement et \u00e0 la pens\u00e9e visuelle.","publisher":{"@id":"https:\/\/format30.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/format30.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/format30.com\/#organization","name":"Formation 3.0","url":"https:\/\/format30.com\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/format30.com\/#\/schema\/logo\/image\/","url":"https:\/\/i0.wp.com\/format30.com\/wp-content\/uploads\/2024\/09\/6a1a3-cropped-logo-f30-2023.jpg?fit=512%2C512&ssl=1","contentUrl":"https:\/\/i0.wp.com\/format30.com\/wp-content\/uploads\/2024\/09\/6a1a3-cropped-logo-f30-2023.jpg?fit=512%2C512&ssl=1","width":512,"height":512,"caption":"Formation 3.0"},"image":{"@id":"https:\/\/format30.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Formation3.0","https:\/\/x.com\/Formation3_0","https:\/\/www.linkedin.com\/company\/formation-3-0\/"]},{"@type":"Person","@id":"https:\/\/format30.com\/#\/schema\/person\/9c8a29bf75bd97a3627fb4d531320bf2","name":"Marco Bertolini","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/755a2d19e08e5921fafc9312381678cb3dd80f323b22b8d9d7c88f18254e3165?s=96&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/755a2d19e08e5921fafc9312381678cb3dd80f323b22b8d9d7c88f18254e3165?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/755a2d19e08e5921fafc9312381678cb3dd80f323b22b8d9d7c88f18254e3165?s=96&r=g","caption":"Marco Bertolini"},"description":"Formateur et concepteur p\u00e9dagogique, je propose des formations num\u00e9riques en pr\u00e9sentiel enrichi, en formation hybride (pr\u00e9sentiel enrichi et cours en ligne) et en formation 100 % en ligne (e-learning ou FOAD).","url":"https:\/\/format30.com\/fr_fr\/author\/marcobertolini\/"}]}},"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pK9xl-7o","jetpack-related-posts":[],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/format30.com\/fr_fr\/wp-json\/wp\/v2\/posts\/458","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/format30.com\/fr_fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/format30.com\/fr_fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/format30.com\/fr_fr\/wp-json\/wp\/v2\/users\/7601135"}],"replies":[{"embeddable":true,"href":"https:\/\/format30.com\/fr_fr\/wp-json\/wp\/v2\/comments?post=458"}],"version-history":[{"count":25,"href":"https:\/\/format30.com\/fr_fr\/wp-json\/wp\/v2\/posts\/458\/revisions"}],"predecessor-version":[{"id":35747,"href":"https:\/\/format30.com\/fr_fr\/wp-json\/wp\/v2\/posts\/458\/revisions\/35747"}],"wp:attachment":[{"href":"https:\/\/format30.com\/fr_fr\/wp-json\/wp\/v2\/media?parent=458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/format30.com\/fr_fr\/wp-json\/wp\/v2\/categories?post=458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/format30.com\/fr_fr\/wp-json\/wp\/v2\/tags?post=458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}