LnRiLWhlYWRpbmcuaGFzLWJhY2tncm91bmR7cGFkZGluZzowfQ==
TW9udHNlcnJhdDpyZWd1bGFyLDYwMCMjI09zd2FsZDpyZWd1bGFy
.tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="ae476b2491566fca3792e52eb94938f4"] { padding: 0px;min-height: 200px; } #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="ae476b2491566fca3792e52eb94938f4"] > .tb-container-inner { max-width: 320px; } .tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="37b4cbe66809a89800521baffc98e6ee"] { background: url('') center center no-repeat;background-size:cover;min-height: 200px; } #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="37b4cbe66809a89800521baffc98e6ee"] > .tb-container-inner { max-width: 320px; } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="f3e07d24efc0f782f192479cc3c36a2c"] { font-family: Montserrat;font-weight: 600;font-size: 14px;line-height: 20px;color: rgba( 255, 255, 255, 1 ); } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="f3e07d24efc0f782f192479cc3c36a2c"] p { font-size: 14px;font-family: Montserrat;font-weight: 600;line-height: 20px;color: rgba( 255, 255, 255, 1 ); } .tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="726ccc803684662ed5367c7da7cd55aa"] { background: url('https://www.duo-solutions.fr/wp-content/uploads/2024/02/actus-defaut.jpg') center center no-repeat;background-size:cover;min-height: 200px; } #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="726ccc803684662ed5367c7da7cd55aa"] > .tb-container-inner { max-width: 320px; } .tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="4b0f227c929208bfc297f115a8749d28"] { padding: 0px 0px 40px 0px;min-height: 200px; } #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="4b0f227c929208bfc297f115a8749d28"] > .tb-container-inner { max-width: 320px; } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="efa9c77439076d2c6f8eb596b50e3cf7"] { font-size: 16px;line-height: 24px; } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="efa9c77439076d2c6f8eb596b50e3cf7"] p { font-size: 16px;line-height: 24px; } #tbcss h3.tb-heading[data-toolset-blocks-heading="f035fd0ae337bae9f5e4caa884995e40"]  { font-size: 18px;font-family: Oswald;font-weight: regular;line-height: 26px;margin-top: 22px; }  .tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="7f6338f52c9150b3f85dda99795f22f0"] { background: url('https://www.duo-solutions.fr/wp-content/uploads/2024/01/SOCIL-4-scaled-1.jpg') center center no-repeat;background-size:cover;min-height: 200px; } #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="7f6338f52c9150b3f85dda99795f22f0"] > .tb-container-inner { max-width: 320px; } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="0cbda9c2a1ab7b0f6795a36656b54d2e"] { font-family: Montserrat;font-weight: regular;font-size: 16px;line-height: 24px;color: rgba( 255, 255, 255, 1 );background-color: rgba( 89, 57, 105, 1 );padding: 10px 16px 10px 16px; } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="0cbda9c2a1ab7b0f6795a36656b54d2e"] p { font-size: 16px;font-family: Montserrat;font-weight: regular;line-height: 24px;color: rgba( 255, 255, 255, 1 ); } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="fa0491b310bc8c7c4609da6b46de81e5"] { font-family: Montserrat;font-weight: 600;font-size: 14px;line-height: 20px;color: rgba( 255, 255, 255, 1 ); } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="fa0491b310bc8c7c4609da6b46de81e5"] p { font-size: 14px;font-family: Montserrat;font-weight: 600;line-height: 20px;color: rgba( 255, 255, 255, 1 ); } #tbcss h2.tb-heading[data-toolset-blocks-heading="d6be11220cdee82c6170af6f026c0673"]  { font-size: 40px;font-family: Montserrat;font-weight: regular;line-height: 44px;text-transform: uppercase;color: rgba( 228, 91, 12, 1 ); }  .tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="e4fe3a4594246390eb157e2fa8f6fb6e"] { background: url('https://www.duo-solutions.fr/wp-content/uploads/2024/03/EDITO-604x270-1.png') center center no-repeat;background-size:cover;min-height: 320px;display:ms-flexbox !important;display:flex !important;-ms-flex-direction:column;flex-direction:column;-ms-flex-pack:end;justify-content:flex-end; } #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="e4fe3a4594246390eb157e2fa8f6fb6e"] > .tb-container-inner { max-width: 1440px; } #tbcss h2.tb-heading[data-toolset-blocks-heading="c8c285a55e953970311b895e3fdaf6bc"]  { font-size: 96px;text-transform: uppercase;text-align: left;background-color: rgba( 89, 57, 105, 1 );padding: 10px 20px 0px 0px;margin: 0px; }  .tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end}.tb-image{position:relative;transition:transform 0.25s ease}.wp-block-image .tb-image.aligncenter{margin-left:auto;margin-right:auto}.tb-image img{max-width:100%;height:auto;width:auto;transition:transform 0.25s ease}.tb-image .tb-image-caption-fit-to-image{display:table}.tb-image .tb-image-caption-fit-to-image .tb-image-caption{display:table-caption;caption-side:bottom} #tbcss .wp-block-image.tb-image[data-toolset-blocks-image="d0d880179f943ab97b0452639ae1f4fe"] { max-width: 100%; } #tbcss h1.tb-heading[data-toolset-blocks-heading="2eb8e42471af88aba4c06c88cab87f27"]  { font-size: 89px;line-height: 97px;text-align: left; }  @media only screen and (max-width: 976px) { .tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-container .tb-container-inner{width:100%;margin:0 auto} .tb-container .tb-container-inner{width:100%;margin:0 auto} .tb-container .tb-container-inner{width:100%;margin:0 auto} .tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end}.tb-image{position:relative;transition:transform 0.25s ease}.wp-block-image .tb-image.aligncenter{margin-left:auto;margin-right:auto}.tb-image img{max-width:100%;height:auto;width:auto;transition:transform 0.25s ease}.tb-image .tb-image-caption-fit-to-image{display:table}.tb-image .tb-image-caption-fit-to-image .tb-image-caption{display:table-caption;caption-side:bottom}#tbcss h1.tb-heading[data-toolset-blocks-heading="2eb8e42471af88aba4c06c88cab87f27"]  { font-size: 60px;line-height: 68px;text-align: left; }   } @media only screen and (max-width: 768px) { .tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="4b0f227c929208bfc297f115a8749d28"] { margin-bottom: 40px; }  .tb-container .tb-container-inner{width:100%;margin:0 auto}#tbcss h2.tb-heading[data-toolset-blocks-heading="d6be11220cdee82c6170af6f026c0673"]  { font-size: 28px;line-height: 32px;letter-spacing: 0px;margin-bottom: 0px; }  #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="68a917b8e0d6c21072022d67546f9f29"] { font-family: Montserrat;font-weight: regular;color: rgba( 255, 255, 255, 1 );font-size: 16px; } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="68a917b8e0d6c21072022d67546f9f29"] p { font-size: 16px;font-family: Montserrat;font-weight: regular;color: rgba( 255, 255, 255, 1 ); } .tb-container .tb-container-inner{width:100%;margin:0 auto}#tbcss h2.tb-heading[data-toolset-blocks-heading="c8c285a55e953970311b895e3fdaf6bc"]  { font-size: 40px; }  .tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end}.tb-image{position:relative;transition:transform 0.25s ease}.wp-block-image .tb-image.aligncenter{margin-left:auto;margin-right:auto}.tb-image img{max-width:100%;height:auto;width:auto;transition:transform 0.25s ease}.tb-image .tb-image-caption-fit-to-image{display:table}.tb-image .tb-image-caption-fit-to-image .tb-image-caption{display:table-caption;caption-side:bottom} #tbcss .wp-block-image.tb-image[data-toolset-blocks-image="d0d880179f943ab97b0452639ae1f4fe"] { display: none; } #tbcss h1.tb-heading[data-toolset-blocks-heading="2eb8e42471af88aba4c06c88cab87f27"]  { font-size: 40px;line-height: 48px; }   } 
L’actualité
Vous souhaitez connaître toutes les actualités utiles pour votre activité professionnelle ?
La lettre DUO recueille chaque mois les nouveautés fiscales, sociales, des professions libérales, agricoles, des associations ou encore les nouvelles normes et réglementations juridiques.
TW9udHNlcnJhdDpyZWd1bGFy
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
Prendre soin de l’humain à la rentrée…
La rentrée de septembre marque toujours un moment un peu particulier dans la vie de nos entreprises. Après la trêve estivale, chacun reprend son train-train quotidien, parfois avec …
Recherche
TW9udHNlcnJhdDpyZWd1bGFyLDYwMCMjI09zd2FsZDpyZWd1bGFy
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
Fiscale
- 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
5 septembre 2025
Contribution complémentaire de CVAE
Rappel : la loi de finances ayant été adoptée tardivement, le taux définitif de CVAE pour l’année 2025 n’est que de 0.19 % alors qu’il était de 0.28 % pour 2024 et sera de 0.28 % p …
- 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
5 septembre 2025
Espace personnel sur impots.gouv
Nouveauté : le taux de prélèvement à la source Si vous vous connectez à votre espace particulier sur impots.gouv ne soyez pas surpris de voir apparaitre le message ci-dessous : Cer …
-
26 juillet 2025
Prélèvement à la source (PAS), du changement à la rentrée : imposition commune mais taux individualisés
Les contribuables soumis à imposition commune ont, en principe, un taux de prélèvement à la source commun sur tous leurs revenus.Par exception, ils peuvent opter pour un taux indiv …
TW9udHNlcnJhdDpyZWd1bGFyLDYwMCMjI09zd2FsZDpyZWd1bGFy
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
Profession libérale
-
5 septembre 2025
Profession libérale et pluralité de loyers immobiliers
L’article 93 du Code général des impôts dispose que « le bénéfice à retenir dans les bases de l’impôt sur le revenu est constitué par l’excédent des recettes totales sur les d …
-
5 septembre 2025
Profession libérale et déduction des frais de repas
Le contribuable dont les revenus professionnels relèvent de la catégorie des Bénéfices Non Commerciaux (BNC) est autorisé, dans certaines limites, à déduire de ses revenus les frai …
-
26 juillet 2025
Profession libérale et responsabilité professionnelle
Toutes les primes d’assurance des contrats conclus dans le cadre de l’exercice professionnel sont en principe déductibles. Il en est ainsi notamment des primes d’assurance responsa …
Sociale
-
5 septembre 2025
Le taux individualisé devient la norme en matière de PAS
Depuis le 1er septembre 2025, le taux individualisé de PAS est systématiquement appliqué.Nous vous renvoyons, sur ce sujet, à la lecture de notre précédente lettre DUO et à l’artic …
-
5 septembre 2025
Devoirs renforcés pour l’employeur en matière de prévention de la chaleur
Depuis le 1er juillet, les employeurs sont tenus de mettre en place de nouvelles mesures de prévention afin de lutter contre les épisodes de chaleur intense.Ainsi, à titre d’exempl …
-
5 septembre 2025
Apprentissage : création d’une nouvelle participation pour les employeurs
Depuis le 1er juillet, les employeurs doivent acquitter une nouvelle participation obligatoire pour tout contrat d’apprentissage visant une formation de niveau 6 ou 7 (soit égale o …
Agricole
-
8 septembre 2025
Exonération des plus-values professionnelles et jeunes agriculteurs
Aujourd’hui, trois conditions cumulatives doivent être réunies par les exploitants agricoles individuels pour bénéficier de l’exonération des plus-values professionnelles, quel que …
-
26 juillet 2025
DEP : exonération partielle de réintégration
La déduction pour épargne de précaution (DEP) est un dispositif de constitution d’une épargne de précaution accessible aux exploitants et sociétés relevant de l’IR dans la catégori …
-
16 avril 2025
Déduction pour augmentation de la valeur des stocks de vaches laitières
Pour les exercices clos au 31 décembre 2024, les exploitants agricoles peuvent déduire de leur résultat imposable un forfait lorsqu’ils constatent, à la clôture de l’exercice, une …
Association
-
5 septembre 2025
Indemnisation d’un dirigeant dans les limites des ¾ du SMIC
Une association ne peut être exonérée des impôts commerciaux sans : une gestion désintéressée ; et une activité bénévole de ses dirigeants. Néanmoins l’article 261,7,1°, …
-
26 juillet 2025
Remboursement de frais de bénévoles et fiscalisation de l’association : la sanction peut être lourde
Une association sportive remboursait de façon forfaitaire des frais de déplacement à un de ses bénévoles. À l’occasion d’une vérification de comptabilité, l’Administration a redres …
-
16 avril 2025
Licenciement pour motif économique et sauvegarde de compétitivité d’une association non fiscalisée
Une association, à la suite de la perte, en 2019, d’un marché de prestations de services passé avec quatre bailleurs sociaux rennais et la commune de Rennes, a sollicité auprès de …
Juridique
-
4 mars 2025
Le droit de vote d’un associé de SAS sur son exclusion
Dans un arrêt récent, la Cour de cassation a rappelé un principe fondamental du droit des sociétés : l’associé exclu d’une société par actions simplifiée (SAS) doit nécessairement …
-
6 septembre 2024
La renonciation à la qualité d’associé par le conjoint d’un associé est définitive sauf accord unanime des associés
Dans une précédente lettre, nous recommandions de faire renoncer à la qualité d’associé le conjoint d’un associé marié sous le régime de la communauté réduite aux acquêts lors d’un …
-
23 juillet 2024
Objet social d’une SCI et pouvoir du gérant
Les associés doivent être vigilants sur la rédaction de l’objet social figurant dans les statuts d’une Société Civile Immobilière (SCI). Les pouvoirs du gérant en dépendent.En effe …
TW9udHNlcnJhdDpyZWd1bGFyLDYwMCMjI09zd2FsZDpyZWd1bGFy
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
Echéanciers et chiffres clés
- 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
5 septembre 2025
Chiffres clés Septembre 2025
Découvrez les chiffres clés de septembre 2025 Chiffres clé septembre 2025
-
5 septembre 2025
Échéancier Octobre 2025
Délai variable : Déclaration et paiement de la taxe sur le chiffre d’affaires afférente aux opérations de septembre 2025 ou du troisième trimestre. 05.10.2025 : Entreprises d’au mo …
- 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
26 juillet 2025
Chiffres clés Juillet 2025
Découvrez les chiffres clés d’e mars d’avril 2025 Chiffres clé été 2025
Actus DUO
-
23 octobre 2024
Un tremplin pour les créateurs et repreneurs d’entreprise – DUO Création
Catalyseur d’initiatives, le concours DUO Création revient pour sa 8ème édition ! Fidèle à son engagement d’accompagner le développement économique et social de notre territoire, n …
-
18 avril 2024
Notre site a fait peau neuve !
En tant que chef d’entreprise, vous êtes constamment à la recherche de solutions pour gagner du temps et développer votre activité. Notre nouveau site internet est conçu pour vous …
-
6 avril 2023
ARNAQUES, SOYEZ VIGILANT !
La probabilité est forte que vous ayez déjà reçu ou que vous receviez prochainement par courrier ou par mail une facture ou une demande émanant d’un organisme qui vous semblera tou …
TW9udHNlcnJhdDpyZWd1bGFyLDYwMCMjI09zd2FsZDpyZWd1bGFy
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
Edito
-
5 septembre 2025
Prendre soin de l’humain à la rentrée…
La rentrée de septembre marque toujours un moment un peu particulier dans la vie de nos entreprises. Après la trêve estivale, chacun reprend son train-train quotidien, parfois avec …
-
26 juillet 2025
« Le repos n’est pas une perte de temps, c’est la source de toute énergie créative. »
L’été est là, les vacances approchent, et avec elles une occasion précieuse : lever le pied. Après des mois d’efforts intenses, à jongler entre décisions stratégiques, imprévus et …
-
16 avril 2025
Pas de report, pas de regret
Enfin une décision cohérente ! Dans un pays où le mot « report » est devenu un réflexe habituel dès qu’une réforme pointe le bout de son nez, voir l’amendement demandant un nouv …
TW9udHNlcnJhdDpyZWd1bGFyLDYwMCMjI09zd2FsZDpyZWd1bGFy
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
Fiscale
- 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
5 septembre 2025
Contribution complémentaire de CVAE
Rappel : la loi de finances ayant été adoptée tardivement, le taux définitif de CVAE pour l’année 2025 n’est que de 0.19 % alors qu’il était de 0.28 % pour 2024 et sera de 0.28 % p …
TW9udHNlcnJhdDpyZWd1bGFyLDYwMCMjI09zd2FsZDpyZWd1bGFy
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
Profession libérale
- 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
5 septembre 2025
Profession libérale et pluralité de loyers immobiliers
L’article 93 du Code général des impôts dispose que « le bénéfice à retenir dans les bases de l’impôt sur le revenu est constitué par l’excédent des recettes totales sur les d …
Sociale
Agricole
Association
Juridique
TW9udHNlcnJhdDpyZWd1bGFyLDYwMCMjI09zd2FsZDpyZWd1bGFy
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
Echéanciers et chiffres clés
- TW9udHNlcnJhdDpyZWd1bGFyLDYwMCMjI09zd2FsZDpyZWd1bGFyLnRiLWNvbnRhaW5lciAudGItY29udGFpbmVyLWlubmVye3dpZHRoOjEwMCU7bWFyZ2luOjAgYXV0b30gI3RiY3NzIC53cC1ibG9jay10b29sc2V0LWJsb2Nrcy1jb250YWluZXIudGItY29udGFpbmVyW2RhdGEtdG9vbHNldC1ibG9ja3MtY29udGFpbmVyPSJhZTQ3NmIyNDkxNTY2ZmNhMzc5MmU1MmViOTQ5MzhmNCJdIHsgcGFkZGluZzogMHB4O21pbi1oZWlnaHQ6IDIwMHB4OyB9ICN0YmNzcyAud3AtYmxvY2stdG9vbHNldC1ibG9ja3MtY29udGFpbmVyLnRiLWNvbnRhaW5lcltkYXRhLXRvb2xzZXQtYmxvY2tzLWNvbnRhaW5lcj0iYWU0NzZiMjQ5MTU2NmZjYTM3OTJlNTJlYjk0OTM4ZjQiXSA+IC50Yi1jb250YWluZXItaW5uZXIgeyBtYXgtd2lkdGg6IDMyMHB4OyB9IC50Yi1jb250YWluZXIgLnRiLWNvbnRhaW5lci1pbm5lcnt3aWR0aDoxMDAlO21hcmdpbjowIGF1dG99ICN0YmNzcyAud3AtYmxvY2stdG9vbHNldC1ibG9ja3MtY29udGFpbmVyLnRiLWNvbnRhaW5lcltkYXRhLXRvb2xzZXQtYmxvY2tzLWNvbnRhaW5lcj0iNzI2Y2NjODAzNjg0NjYyZWQ1MzY3YzdkYTdjZDU1YWEiXSB7IGJhY2tncm91bmQ6IHVybCgnaHR0cHM6Ly93d3cuZHVvLXNvbHV0aW9ucy5mci93cC1jb250ZW50L3VwbG9hZHMvMjAyNC8wMi9hY3R1cy1kZWZhdXQuanBnJykgY2VudGVyIGNlbnRlciBuby1yZXBlYXQ7YmFja2dyb3VuZC1zaXplOmNvdmVyO21pbi1oZWlnaHQ6IDIwMHB4OyB9ICN0YmNzcyAud3AtYmxvY2stdG9vbHNldC1ibG9ja3MtY29udGFpbmVyLnRiLWNvbnRhaW5lcltkYXRhLXRvb2xzZXQtYmxvY2tzLWNvbnRhaW5lcj0iNzI2Y2NjODAzNjg0NjYyZWQ1MzY3YzdkYTdjZDU1YWEiXSA+IC50Yi1jb250YWluZXItaW5uZXIgeyBtYXgtd2lkdGg6IDMyMHB4OyB9ICN0YmNzcyAudGItZmllbGRzLWFuZC10ZXh0W2RhdGEtdG9vbHNldC1ibG9ja3MtZmllbGRzLWFuZC10ZXh0PSJlZmE5Yzc3NDM5MDc2ZDJjNmY4ZWI1OTZiNTBlM2NmNyJdIHsgZm9udC1zaXplOiAxNnB4O2xpbmUtaGVpZ2h0OiAyNHB4OyB9ICN0YmNzcyAudGItZmllbGRzLWFuZC10ZXh0W2RhdGEtdG9vbHNldC1ibG9ja3MtZmllbGRzLWFuZC10ZXh0PSJlZmE5Yzc3NDM5MDc2ZDJjNmY4ZWI1OTZiNTBlM2NmNyJdIHAgeyBmb250LXNpemU6IDE2cHg7bGluZS1oZWlnaHQ6IDI0cHg7IH0gI3RiY3NzIGgzLnRiLWhlYWRpbmdbZGF0YS10b29sc2V0LWJsb2Nrcy1oZWFkaW5nPSJmMDM1ZmQwYWUzMzdiYWU5ZjVlNGNhYTg4NDk5NWU0MCJdICB7IGZvbnQtc2l6ZTogMThweDtmb250LWZhbWlseTogT3N3YWxkO2ZvbnQtd2VpZ2h0OiByZWd1bGFyO2xpbmUtaGVpZ2h0OiAyNnB4O21hcmdpbi10b3A6IDIycHg7IH0gICN0YmNzcyAudGItZmllbGRzLWFuZC10ZXh0W2RhdGEtdG9vbHNldC1ibG9ja3MtZmllbGRzLWFuZC10ZXh0PSIwY2JkYTljMmExYWI3YjBmNjc5NWEzNjY1NmI1NGQyZSJdIHsgZm9udC1mYW1pbHk6IE1vbnRzZXJyYXQ7Zm9udC13ZWlnaHQ6IHJlZ3VsYXI7Zm9udC1zaXplOiAxNnB4O2xpbmUtaGVpZ2h0OiAyNHB4O2NvbG9yOiByZ2JhKCAyNTUsIDI1NSwgMjU1LCAxICk7YmFja2dyb3VuZC1jb2xvcjogcmdiYSggODksIDU3LCAxMDUsIDEgKTtwYWRkaW5nOiAxMHB4IDE2cHggMTBweCAxNnB4OyB9ICN0YmNzcyAudGItZmllbGRzLWFuZC10ZXh0W2RhdGEtdG9vbHNldC1ibG9ja3MtZmllbGRzLWFuZC10ZXh0PSIwY2JkYTljMmExYWI3YjBmNjc5NWEzNjY1NmI1NGQyZSJdIHAgeyBmb250LXNpemU6IDE2cHg7Zm9udC1mYW1pbHk6IE1vbnRzZXJyYXQ7Zm9udC13ZWlnaHQ6IHJlZ3VsYXI7bGluZS1oZWlnaHQ6IDI0cHg7Y29sb3I6IHJnYmEoIDI1NSwgMjU1LCAyNTUsIDEgKTsgfSBAbWVkaWEgb25seSBzY3JlZW4gYW5kIChtYXgtd2lkdGg6IDk3NnB4KSB7IC50Yi1jb250YWluZXIgLnRiLWNvbnRhaW5lci1pbm5lcnt3aWR0aDoxMDAlO21hcmdpbjowIGF1dG99LnRiLWNvbnRhaW5lciAudGItY29udGFpbmVyLWlubmVye3dpZHRoOjEwMCU7bWFyZ2luOjAgYXV0b30gIH0gQG1lZGlhIG9ubHkgc2NyZWVuIGFuZCAobWF4LXdpZHRoOiA3NjhweCkgeyAudGItY29udGFpbmVyIC50Yi1jb250YWluZXItaW5uZXJ7d2lkdGg6MTAwJTttYXJnaW46MCBhdXRvfS50Yi1jb250YWluZXIgLnRiLWNvbnRhaW5lci1pbm5lcnt3aWR0aDoxMDAlO21hcmdpbjowIGF1dG99ICB9IA==
5 septembre 2025
Chiffres clés Septembre 2025
Découvrez les chiffres clés de septembre 2025 Chiffres clé septembre 2025
Actus DUO
