French firms advised on balance sheet reading and shareholder loans

A guide explains how to read a balance sheet quickly, highlighting key elements such as assets, liabilities, cash flow, receivables and debt. It stresses the importance of distinguishing between revenue and liquidity, monitoring payment terms, and using simple ratios to assess solvency and the capacity to invest or withstand a crisis.

Another guide details the use of a shareholder current‑account loan (apport en compte courant d’associé) as a non‑dilutive financing tool for French SMEs and startups. It outlines the legal framework, required written agreements, accounting treatment in the balance sheet’s liabilities, and the differences from a capital contribution, including reversibility, impact on ownership and debt ratios. The guide also describes practical steps for setting up such loans and their typical uses for technology development, recruitment or patent filing.