01
Payroll
A team that changes is what a spreadsheet simulates worst: hires on different dates, annual raises, part-time roles, bonuses, departures, and contributions whose rates change with headcount. You set the roles and their dates; the tool calculates each month’s cost and payments, contribution by contribution.
Example: Atelier Méridien
| 2027 | 2028 | 2029 | 2030 | 2031 |
|---|
| Headcount at year end | 7 | 8 | 10 | 11 | 12 |
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| Team cost, contributions included | 327 k€ | 403 k€ | 518 k€ | 586 k€ | 640 k€ |
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- Machining technician: from gross pay to employer cost, per month
- €2,650.00 → €3,540.36
View the 13 contribution lines+
Employer cost| Gross salary | €2,650.00 |
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| Health, maternity, disability and death coverrate 13.00% | + €344.50 |
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| State pension, capped bandrate 8.55% | + €226.58 |
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| State pension, uncappedrate 2.11% | + €55.92 |
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| Family allowancesrate 5.25% | + €139.13 |
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| Work accidents and occupational illnessrate 2.00% | + €53.00 |
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| Solidarity contribution for the elderly and disabled (CSA)rate 0.30% | + €7.95 |
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| FNAL housing levy (under 50 staff, band 1)rate 0.10% | + €2.65 |
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| Unemployment insurancerate 4.00% | + €106.00 |
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| AGS (wage guarantee scheme)rate 0.25% | + €6.63 |
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| Supplementary pension, band 1rate 4.72% | + €125.08 |
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| General balance contribution (CEG), band 1rate 1.29% | + €34.19 |
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| Training levy (under 11 staff)rate 0.55% | + €14.58 |
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| Social dialogue contributionrate 0.02% | + €0.42 |
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| Employer contributions | €1,116.60 |
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| General reduction (degressive) | − €385.05 |
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| Employer-paid benefits | + €158.80 |
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| Employer cost | €3,540.36 |
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French example: non-executive, full-time, workforce of 8. Example plan parameters; collective agreements excluded. A forecast extract, not a payslip. Calculation assumptions and limits are documented in the tool.
02
Products & sales
Far more than a revenue line: near-complete stock management. Bills of materials (BOM), components shared between products, automatic or manual purchasing with supplier lead times, production, component and finished-goods stock valued at weighted average cost, feasibility alerts. On the customer side: deposits, payment terms, bad debts, after-sales. The working capital requirement follows from it.
Example: Atelier Méridien
- Assembled sub-assembly: selling price
- €6,400
- Materials per unit (8 components)
- €2,942.40
- Component stock at end of 2029
- €28,134
- Work in progress
- €36,814
- Finished-goods stock
- €35,843
- Working capital requirement at end of 2029
- €348,70173 days of revenue
See the bill of materials: 8 components+
| Quantity | Cost |
|---|
| Aluminium 7075, raw (kg) | 42 | €399.00 |
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| Stainless steel 316L (kg) | 18 | €140.40 |
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| Precision ball bearing | 6 | €516.00 |
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| Linear guide (rail and carriages) | 2 | €930.00 |
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| Stepper gearmotor | 1 | €565.00 |
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| Position sensor | 2 | €290.00 |
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| Fasteners and inserts (kit) | 1 | €64.00 |
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| Custom shipping crate | 1 | €38.00 |
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| Materials per unit (8 components) | | €2,942.40 |
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03
Purchases & investments
Rent, subcontracting, recurring purchases, indexation, equipment and depreciation. The model separates what affects profit from what leaves the bank account.
Example: Atelier Méridien
- 5-axis machining centre, paid for in 2027
- €240,000
- Depreciation period
- 10 years
- Charge to the income statement, per year
- €21,500
- Net book value at end of 2031
- €132,500
04
Financing
Equity, loans, grace periods, interest, insurance, grants and repayable advances. Set up the funding; repayments feed into debt, profit and cash flow.
Example: Atelier Méridien
- Bank equipment loan
- €280,000
- Term, rate, deferral
- 7 years, 4.1%, 6 months
- Monthly instalment after the deferral
- €4,095.39
- Interest over the life of the loan
- €45,180
- Cash low point
- -€31,645February 2029