{"id":1573,"date":"2026-02-17T10:08:39","date_gmt":"2026-02-17T10:08:39","guid":{"rendered":"https:\/\/www.cga.inov.cm\/?p=1573"},"modified":"2026-03-19T10:47:28","modified_gmt":"2026-03-19T10:47:28","slug":"quelle-est-la-difference-fondamentale-entre-le-bilan-et-le-compte-de-resultat","status":"publish","type":"post","link":"https:\/\/www.cga.inov.cm\/en\/2026\/02\/17\/quelle-est-la-difference-fondamentale-entre-le-bilan-et-le-compte-de-resultat\/","title":{"rendered":"What is the fundamental difference between the balance sheet and the income statement?"},"content":{"rendered":"<p>&nbsp;<\/p>\n<style>\n    :root {<br \/>\n      --ink:        #1a1209;<br \/>\n      --paper:      #f5f0e8;<br \/>\n      --cream:      #ede6d6;<br \/>\n      --gold:       #b8860b;<br \/>\n      --gold-light: #d4a820;<br \/>\n      --rust:       #8b3a1e;<br \/>\n      --teal:       #1a4a4a;<br \/>\n      --muted:      #6b5e4a;<br \/>\n      --rule:       #c8b896;<br \/>\n    }<\/p>\n<p>    *, *::before, *::after { box-sizing: border-box; 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}<br \/>\n    }<\/p>\n<p>    .card {<br \/>\n      border-radius: 2px;<br \/>\n      padding: 1.6rem 1.5rem;<br \/>\n      position: relative;<br \/>\n      overflow: hidden;<br \/>\n      transition: transform 0.25s ease, box-shadow 0.25s ease;<br \/>\n    }<\/p>\n<p>    .card:hover {<br \/>\n      transform: translateY(-3px);<br \/>\n      box-shadow: 0 12px 32px rgba(26,18,9,0.12);<br \/>\n    }<\/p>\n<p>    .card-bilan {<br \/>\n      background: var(--teal);<br \/>\n      color: #e8dfc9;<br \/>\n    }<\/p>\n<p>    .card-resultat {<br \/>\n      background: var(--rust);<br \/>\n      color: #f0e5da;<br \/>\n    }<\/p>\n<p>    .card::after {<br \/>\n      content: '';<br \/>\n      position: absolute;<br \/>\n      bottom: -20px;<br \/>\n      right: -20px;<br \/>\n      width: 80px;<br \/>\n      height: 80px;<br \/>\n      border-radius: 50%;<br \/>\n      background: rgba(255,255,255,0.05);<br \/>\n    }<\/p>\n<p>    .card-icon {<br \/>\n      font-size: 1.6rem;<br \/>\n      margin-bottom: 0.6rem;<br \/>\n      display: block;<br \/>\n    }<\/p>\n<p>    .card-title {<br \/>\n      font-family: 'Playfair Display', serif;<br \/>\n      font-size: 1.2rem;<br \/>\n      font-weight: 700;<br \/>\n      margin-bottom: 0.7rem;<br \/>\n    }<\/p>\n<p>    .card p {<br \/>\n      font-size: 0.88rem;<br \/>\n      line-height: 1.65;<br \/>\n      opacity: 0.9;<br \/>\n    }<\/p>\n<p>    \/* \u2500\u2500 TABLE \u2500\u2500 *\/<br \/>\n    .table-wrap {<br \/>\n      overflow-x: auto;<br \/>\n      margin: 1.6rem 0;<br \/>\n      border-radius: 2px;<br \/>\n      border: 1px solid var(--rule);<br \/>\n    }<\/p>\n<p>    table {<br \/>\n      width: 100%;<br \/>\n      border-collapse: collapse;<br \/>\n      font-size: 0.9rem;<br \/>\n    }<\/p>\n<p>    thead {<br \/>\n      background: var(--teal);<br \/>\n      color: #e8dfc9;<br \/>\n    }<\/p>\n<p>    thead th {<br \/>\n      font-family: 'DM Mono', monospace;<br \/>\n      font-size: 0.72rem;<br \/>\n      letter-spacing: 0.15em;<br \/>\n      text-transform: uppercase;<br \/>\n      padding: 1rem 1.2rem;<br \/>\n      text-align: left;<br \/>\n      font-weight: 500;<br \/>\n    }<\/p>\n<p>    thead th:first-child { color: var(--gold-light); 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gap: 0.5rem; flex-wrap: wrap; }<\/p>\n<p>    .tag {<br \/>\n      font-family: 'DM Mono', monospace;<br \/>\n      font-size: 0.65rem;<br \/>\n      letter-spacing: 0.1em;<br \/>\n      color: var(--teal);<br \/>\n      border: 1px solid var(--teal);<br \/>\n      padding: 0.2em 0.65em;<br \/>\n      border-radius: 2px;<br \/>\n      text-transform: uppercase;<br \/>\n    }<\/p>\n<p>    \/* \u2500\u2500 ANIMATIONS \u2500\u2500 *\/<br \/>\n    @keyframes fadeUp {<br \/>\n      from { opacity: 0; transform: translateY(20px); }<br \/>\n      to   { opacity: 1; transform: translateY(0); }<br \/>\n    }<\/p>\n<p>    .masthead h1, .masthead-rubric, .masthead-sub {<br \/>\n      animation: fadeUp 0.7s ease both;<br \/>\n    }<br \/>\n    .masthead h1    { animation-delay: 0.1s; }<br \/>\n    .masthead-sub   { animation-delay: 0.25s; }<br \/>\n    .intro-lead     { animation: fadeUp 0.7s 0.35s ease both; }<br \/>\n  <\/style>\n<p>&nbsp;<\/p>\n<p><!-- BODY --><\/p>\n<p><main class=\"page-wrap\"><\/main><!-- INTRO --><\/p>\n<p class=\"intro-lead\">In accounting, the balance sheet and income statement are two essential documents,<br \/>\nbut complementary: one offers <strong>photography<\/strong> at time T,<br \/>\nthe other traces the <strong>performance film<\/strong> over the full financial year.<\/p>\n<p><!-- SECTION 1 \u2014 OBJET --><\/p>\n<section class=\"section\">\n<div class=\"section-label\">01 - Object<\/div>\n<h2>What does each document measure?<\/h2>\n<div class=\"compare-grid\">\n<div class=\"card card-bilan\"><span class=\"card-icon\">\ud83d\udcf8<\/span><\/p>\n<div class=\"card-title\">Balance sheet<\/div>\n<p>Photograph of the <strong>patrimonial situation<\/strong> at a given date.<\/p>\n<p><strong>Assets<\/strong> - what the company owns.<br \/>\n<strong>Liabilities<\/strong> - what it owes.<br \/>\n<strong>Shareholders' equity<\/strong> - net resources.<\/p>\n<\/div>\n<div class=\"card card-resultat\"><span class=\"card-icon\">\ud83c\udfac<\/span><\/p>\n<div class=\"card-title\">Income statement<\/div>\n<p>Film of <strong>performances<\/strong> over a period - usually the financial year.<\/p>\n<p>It traces the <strong>products<\/strong> (revenue) and <strong>expenses<\/strong> (expenses)<br \/>\nand determines the <strong>result<\/strong> (profit or loss).<\/p>\n<\/div>\n<\/div>\n<\/section>\n<p><!-- PULL QUOTE --><\/p>\n<blockquote class=\"pull-quote\"><p>\"The balance sheet says <em>what it's worth<\/em> the company at a given time;<br \/>\nthe income statement <em>what it has produced<\/em> over a period of time.<\/p>\n<p><cite>Fundamental principle - OHADA accounting law<\/cite><\/p><\/blockquote>\n<p><!-- SECTION 2 \u2014 TABLEAU COMPARATIF --><\/p>\n<section class=\"section\">\n<div class=\"section-label\">02 - Comparison table<\/div>\n<h2>Temporality &amp; Role<\/h2>\n<div class=\"table-wrap\">\n<table>\n<thead>\n<tr>\n<th>Criteria<\/th>\n<th>Balance sheet<\/th>\n<th>Income statement<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Nature<\/td>\n<td>Document de stock - \u00e9tat patrimonial<\/td>\n<td>Document de flux - economic performance<\/td>\n<\/tr>\n<tr>\n<td>Temporality<\/td>\n<td>Balance at 12\/31 (or closing date)<\/td>\n<td>Flows between opening and closing dates<\/td>\n<\/tr>\n<tr>\n<td>Main role<\/td>\n<td>Solvency measurement, financial structure and investment capacity<\/td>\n<td>Measuring profitability and operations<\/td>\n<\/tr>\n<tr>\n<td>Key components<\/td>\n<td>Assets - Liabilities - Shareholders' equity<\/td>\n<td>Income - Expenses - Net income<\/td>\n<\/tr>\n<tr>\n<td>Question asked<\/td>\n<td>What do I own? What do I need?<\/td>\n<td>Did I make a profit this year?<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/section>\n<p><!-- SECTION 3 \u2014 NORME CAMEROUN --><\/p>\n<section class=\"section\">\n<div class=\"section-label\">03 - Standard applicable in Cameroon<\/div>\n<h2>OHADA legal framework<\/h2>\n<div class=\"prose\">\n<p>Cameroon applies the <strong>OHADA Accounting System (SYSCOHADA)<\/strong>,<br \/>\nin force since January 1, 2018 in the Organization's seventeen member states<br \/>\nfor the Harmonization of Business Law in Africa. This reference harmonizes<br \/>\nmandatory financial documents, including balance sheet and income statement.<\/p>\n<\/div>\n<div class=\"norm-box\">\n<h3><span class=\"badge\">SYSCOHADA<\/span> Mandatory financial documents<\/h3>\n<p>All entities subject to OHADA law are required to prepare, at the close of each financial year<br \/>\nthe annual financial statements, including <strong>Balance sheet<\/strong>,<br \/>\nthe <strong>Income statement<\/strong>the <strong>Cash flow statement<\/strong><br \/>\nand <strong>Notes to the financial statements<\/strong>. These documents must give a true and fair view of<br \/>\nthe entity's assets and liabilities, financial position and results of operations.<\/p>\n<\/div>\n<\/section>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; &nbsp; En comptabilit\u00e9, le bilan et le compte de r\u00e9sultat sont deux documents indispensables, mais compl\u00e9mentaires : l&rsquo;un offre une photographie [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":1606,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_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":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[3,58,31],"tags":[],"class_list":["post-1573","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-fiscalite-administration","category-formations"],"yoast_head":"<!-- This site is optimized with the 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