Bénéfices

Bénéfices is the plural of bénéfice and generally denotes a gain, profit, or advantage. In business and economics, it refers to the monetary surplus that remains after costs have been deducted from revenues. In everyday language, it can also describe the positive effects or advantages of a decision, policy, or action.

In accounting, bénéfice is used at different levels. Le bénéfice brut equals the sales revenue minus the cost of goods sold. Le bénéfice d’exploitation (ou résultat d’exploitation) represents operating profit, i.e., earnings from core activities before financial items and taxes. Le bénéfice net (résultat net) is the overall profit after all expenses, taxes, and exceptional items. The term marge bénéficiaire describes profitability as a ratio of profit to revenue.

In taxation and corporate finance, the bénéfice imposable (taxable profit) is the amount used to calculate corporate income tax. Tax rules determine what items are included or excluded from this base, and various deductions or credits can reduce the bénéficice imposable.

Beyond finance, bénéfices also covers non-miscalculated advantages of actions or policies, such as health or environmental benefits. In policy discussions, the term is used to compare expected beneficial effects against costs and risks.

Etymology-wise, bénéfice comes from Latin beneficium, through Old French. The word is used across contexts to signal a gain, whether monetary, strategic, or social, with spécial emphasis on positive outcomes or profits over a given period.