{"id":2286,"date":"2026-08-10T14:20:44","date_gmt":"2026-08-10T12:20:44","guid":{"rendered":"https:\/\/easybeer.fr\/blog\/?p=2286"},"modified":"2026-06-24T14:36:47","modified_gmt":"2026-06-24T12:36:47","slug":"prix-biere-artisanale","status":"publish","type":"post","link":"https:\/\/easybeer.fr\/blog\/prix-biere-artisanale\/","title":{"rendered":"Fixer le prix de sa bi\u00e8re artisanale : guide complet"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2286\" class=\"elementor elementor-2286\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cf7db95 e-con-full e-flex e-con e-parent\" data-id=\"6cf7db95\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3b3b11c6 e-con-full e-flex e-con e-child\" data-id=\"3b3b11c6\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b898e6 elementor-widget elementor-widget-text-editor\" data-id=\"43b898e6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h1>Comment fixer le prix de sa bi\u00e8re artisanale : co\u00fbt de revient, marges et tarification B2B\/B2C<\/h1><hr \/><h2>Ce qu&rsquo;il faut retenir en 30 secondes<\/h2><ul><li><p><strong>Construire le prix sur le volume vendable<\/strong>, jamais sur le volume brass\u00e9 &#8211; les pertes process mangent votre marge avant m\u00eame la premi\u00e8re vente.<\/p><\/li><li><p><strong>Int\u00e9grer tous les co\u00fbts<\/strong> : mati\u00e8res, emballage, \u00e9nergie, main-d&rsquo;\u0153uvre, accises, logistique, pertes provisionn\u00e9es, marketing, amortissements.<\/p><\/li><li><p><strong>Accise France 2026<\/strong> : <strong>4,12 \u20ac\/hl\/degr\u00e9<\/strong> pour les petites brasseries (\u2264 200 000 hl\/an) ; <strong>8,24 \u20ac\/hl\/degr\u00e9<\/strong> hors taux r\u00e9duit &#8211; soit environ <strong>0,107 \u20ac<\/strong> par bouteille 50 cl \u00e0 5,2 % vol.<\/p><\/li><li><p><strong>Rep\u00e8res aval<\/strong> : caviste ~<strong>38 %<\/strong> de marge brute sur CA HT ; bar CHR ~<strong>70 %<\/strong> de marge, r\u00e8gle prix\/litre \u00d7 4 = TTC.<\/p><\/li><li><p><strong>March\u00e9 2025 sous tension<\/strong> : 2 500 brasseries actives, 96 % TPE\/PME, <strong>209 fermetures<\/strong> en 2025 &#8211; presque 4 par semaine (Brasseurs de France, f\u00e9vrier 2026).<\/p><\/li><\/ul><p>Un mauvais prix ne se corrige pas avec du marketing. Il se corrige en amont, dans le tableur.<\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-2295\" src=\"https:\/\/easybeer.fr\/blog\/wp-content\/uploads\/2026\/08\/fixer-prix-bie\u0300re.png\" alt=\"\" width=\"1672\" height=\"941\" \/><\/p><hr \/><h2>1. Calculer un co\u00fbt de revient cr\u00e9dible<\/h2><h3>Partir du volume vendable, pas du volume brass\u00e9<\/h3><p>C&rsquo;est l&rsquo;erreur la plus r\u00e9pandue. On brasse 10 hl, on suppose qu&rsquo;on vend 10 hl. Faux.<\/p><p>Le rendement process, les pertes au soutirage, la casse emballage et les retours r\u00e9duisent syst\u00e9matiquement le volume r\u00e9ellement factur\u00e9. La formule juste :<\/p><pre><code>Volume vendable = Volume brass\u00e9\n                \u00d7 Rendement process\n                \u00d7 (1 - Taux perte conditionnement)\n                \u00d7 (1 - Taux retours \/ destructions)\n<\/code><\/pre><p>Exemple concret : 10 hl brass\u00e9s \u00d7 0,95 (rendement) \u00d7 0,97 (perte conditionnement) \u00d7 0,99 (retours) = <strong>9,13 hl vendables<\/strong>. Vous perdez presque un hectolitre avant d&rsquo;avoir vendu la premi\u00e8re bouteille.<\/p><h3>La formule du co\u00fbt complet<\/h3><pre><code>Co\u00fbt variable total du lot = Mati\u00e8res + Emballage + Eau\/\u00c9nergie\n                             + MO directe + Logistique variable\n                             + Accise + Pertes provisionn\u00e9es\n\nQuote-part co\u00fbts fixes = Loyer + Assurances + Marketing fixe\n                        + Admin + Amortissements + Salaires support\n\nCo\u00fbt complet du lot = Co\u00fbt variable + Co\u00fbts fixes\n\nCo\u00fbt complet par hl  = Co\u00fbt complet \/ (Volume vendable en litres \/ 100)\nCo\u00fbt complet \/ bouteille = Co\u00fbt complet \/ Nombre d'unit\u00e9s vendables\n<\/code><\/pre><h3>Les postes de co\u00fbts \u00e0 ne jamais oublier<\/h3><table style=\"min-width: 100px;\"><colgroup> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/><\/colgroup><tbody><tr><th colspan=\"1\" rowspan=\"1\"><p>Poste<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Nature<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Exemples brassicoles<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Imputation<\/p><\/th><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Mati\u00e8res premi\u00e8res<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Variable, direct<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>malt, houblon, levure, CO\u2082<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>au lot ou \u00e0 la recette<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Eau et nettoyage<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Variable, mixte<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>eau de brassage, NEP\/CIP<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>au lot ou au m\u00b3<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>\u00c9nergie<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Variable + indirect<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>chauffe, froid, soutirage<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>kWh par lot ou quote-part atelier<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Main-d&rsquo;\u0153uvre de production<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Mixte, direct<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>brassage, soutirage, conditionnement<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>heures directes par lot<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Emballage<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Variable, direct<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>bouteilles, canettes, capsules, cartons, \u00e9tiquettes<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>\u00e0 l&rsquo;unit\u00e9 vendue<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Logistique aval<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Variable, semi-direct<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>pr\u00e9paration commande, palettes, livraison<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>par commande ou km<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Accises<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Variable, direct<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>accise bi\u00e8re<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>par hL taxable<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Marketing et commercial<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Fixe + variable, indirect<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>PLV, d\u00e9gustations, salons, commissions<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>par canal ou par SKU<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Distribution et coop\u00e9ration commerciale<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Variable + fixe, indirect<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>remises, budgets promo, SAV<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>par canal ou par contrat<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Loyer, assurances, admin<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Fixe, indirect<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>loyer, RC, compta, logiciels<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>quote-part mensuelle<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Amortissements<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Fixe, indirect<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>cuverie, froid, ligne, tireuse, v\u00e9hicule<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>selon dur\u00e9e d&rsquo;usage<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Pertes, retours, DLUO, \u00e9chantillons<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Variable, indirect<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>casse, f\u00fbts non tir\u00e9s, SAV<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>via coefficient de perte<\/p><\/td><\/tr><\/tbody><\/table><p><strong>Rep\u00e8re sectoriel (Salon du Brasseur)<\/strong> : les mati\u00e8res premi\u00e8res repr\u00e9sentent environ <strong>25 %<\/strong> des d\u00e9penses, la force de travail <strong>20 %<\/strong>, le loyer\/emprunt\/charges <strong>20 %<\/strong>, les \u00e9quipements <strong>10 %<\/strong>, le marketing <strong>10 %<\/strong>, les mati\u00e8res s\u00e8ches <strong>5 %<\/strong>, les assurances <strong>5 %<\/strong>, les impr\u00e9vus <strong>5 %<\/strong>.<\/p><h3>Les accises bi\u00e8re en 2026 : le chiffre \u00e0 int\u00e9grer d\u00e8s la case A1<\/h3><p>L&rsquo;accise n&rsquo;est pas une taxe que vous r\u00e9cup\u00e9rez. C&rsquo;est un <strong>co\u00fbt direct<\/strong>, \u00e0 mettre dans votre co\u00fbt de revient comme le malt ou le carton.<\/p><table style=\"min-width: 100px;\"><colgroup> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/><\/colgroup><tbody><tr><th colspan=\"1\" rowspan=\"1\"><p>Juridiction<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Base<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Taux<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Effet unitaire illustratif<\/p><\/th><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>France 2026, petite brasserie (\u2264 200 000 hl)<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>\u20ac\/hl\/degr\u00e9<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><strong>4,12 \u20ac\/hl\/degr\u00e9<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>bi\u00e8re 5,2 % vol. = 21,42 \u20ac\/hl \u2248 <strong>0,107 \u20ac<\/strong>\/bouteille 50 cl<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>France 2026, hors taux r\u00e9duit<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>\u20ac\/hl\/degr\u00e9<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><strong>8,24 \u20ac\/hl\/degr\u00e9<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>bi\u00e8re 5,2 % vol. = 42,85 \u20ac\/hl \u2248 <strong>0,214 \u20ac<\/strong>\/bouteille 50 cl<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Suisse 2026, 10,1\u201314\u00b0 Plato<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>CHF\/hl<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>25,32 CHF\/hl<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>bi\u00e8re 12\u00b0 Plato \u2248 <strong>0,127 CHF<\/strong>\/bouteille 50 cl<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Suisse 2026, petite brasserie r\u00e9duction max<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>CHF\/hl<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>15,19 CHF\/hl<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>bi\u00e8re 12\u00b0 Plato \u2248 <strong>0,076 CHF<\/strong>\/bouteille 50 cl<\/p><\/td><\/tr><\/tbody><\/table><p>Les taux 2026 int\u00e8grent une hausse de <strong>+1,75 %<\/strong> par rapport \u00e0 2025, conform\u00e9ment \u00e0 la loi de finances. Source : <a href=\"https:\/\/www.douane.gouv.fr\/fiche\/droits-des-alcools-et-boissons-alcooliques\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">DGDDI, circulaire n\u00b0 25-060 du 22 d\u00e9cembre 2025<\/a>.<\/p><hr \/><h2>2. Pertes, saisonnalit\u00e9 et seuil de rentabilit\u00e9 brasserie<\/h2><h3>Provisionner les pertes, pas les esp\u00e9rer nulles<\/h3><p>Les pertes sont in\u00e9vitables. Les ignorer revient \u00e0 vous offrir une remise permanente sur votre propre travail.<\/p><p><strong>\u00c0 provisionner syst\u00e9matiquement :<\/strong><\/p><ul><li><p>Mousse excessive au soutirage<\/p><\/li><li><p>Casse emballage (bouteilles, canettes)<\/p><\/li><li><p>Invendus \u00e0 DLUO courte<\/p><\/li><li><p>\u00c9chantillons presse, d\u00e9gustations, salons<\/p><\/li><li><p>Remplacements SAV (f\u00fbts d\u00e9fectueux, lots refus\u00e9s)<\/p><\/li><li><p>Retours de commande<\/p><\/li><\/ul><p>La m\u00e9thode : <strong>mesurer sur 6 \u00e0 12 mois<\/strong>, calculer un coefficient de perte r\u00e9el, l&rsquo;appliquer \u00e0 chaque lot. Un taux de 3 \u00e0 5 % est courant en petite brasserie.<\/p><h3>Saisonnalit\u00e9 : ne pas brader l&rsquo;\u00e9t\u00e9<\/h3><p>L&rsquo;\u00e9t\u00e9 2025 a affich\u00e9 <strong>+1,4 %<\/strong> de volumes vs \u00e9t\u00e9 2024 (Brasseurs de France). Bonne nouvelle. Mais le march\u00e9 annuel reste en baisse structurelle depuis 2022. Conclusion : l&rsquo;\u00e9t\u00e9 ne justifie pas de sous-pricer pour \u00ab\u00a0faire tourner\u00a0\u00bb. Raisonnez en <strong>tr\u00e9sorerie glissante sur 12 mois<\/strong>, pas en pic saisonnier.<\/p><h3>Calculer son seuil de rentabilit\u00e9<\/h3><p>Le <strong>seuil de rentabilit\u00e9 brasserie<\/strong> est le niveau de CA \u00e0 partir duquel vous couvrez toutes vos charges. En dessous, vous perdez de l&rsquo;argent m\u00eame si vous vendez.<\/p><pre><code>Frais fixes mensuels liss\u00e9s = Frais fixes annuels \/ 12\n\nMarge sur co\u00fbts variables = CA HT - Charges variables\n\nTaux de marge sur co\u00fbts variables = Marge sur co\u00fbts variables \/ CA HT\n\nSeuil de rentabilit\u00e9 = Charges fixes \/ Taux de marge sur co\u00fbts variables\n\nPoint mort en jours = (Seuil de rentabilit\u00e9 \/ CA annuel) \u00d7 365\n<\/code><\/pre><p>Si votre point mort d\u00e9passe <strong>365 jours de CA<\/strong>, la situation est critique. C&rsquo;est le signal qu&rsquo;il faut retravailler soit les charges fixes, soit le prix de vente, soit le mix canal &#8211; ou les trois.<\/p><hr \/><h2>3. Marges, markup et positionnement<\/h2><h3>Les quatre notions \u00e0 ne pas confondre<\/h3><p>Le vocabulaire flou co\u00fbte cher en n\u00e9gociation. Voici les d\u00e9finitions exactes, telles que les pose <a href=\"https:\/\/bpifrance-creation.fr\/taux-marque\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Bpifrance Cr\u00e9ation<\/a> :<\/p><ul><li><p><strong>Marge unitaire<\/strong> = Prix de vente HT \u2212 Co\u00fbt de revient unitaire<\/p><\/li><li><p><strong>Taux de marque<\/strong> = Marge \/ Prix de vente HT \u2190 c&rsquo;est le taux qu&rsquo;utilisent les distributeurs<\/p><\/li><li><p><strong>Taux de marge<\/strong> = Marge \/ Co\u00fbt de revient<\/p><\/li><li><p><strong>Marge brute<\/strong> = CA HT \u2212 Co\u00fbts directs de production<\/p><\/li><li><p><strong>Marge nette<\/strong> = R\u00e9sultat net \/ CA HT<\/p><\/li><\/ul><p><strong>Rep\u00e8re sectoriel (Salon du Brasseur)<\/strong> : une brasserie artisanale saine vise <strong>30 \u00e0 50 % de marge brute<\/strong> et <strong>5 \u00e0 15 % de marge nette<\/strong>. En dessous de 5 % de marge nette, le moindre impr\u00e9vu &#8211; hausse du malt, panne de groupe froid, retard de paiement &#8211; met la tr\u00e9sorerie en danger.<\/p><h3>Positionnement premium vs volume : deux logiques oppos\u00e9es<\/h3><p><strong>Premium<\/strong> (houblons sp\u00e9ciaux, vieillissement en barrique, petites s\u00e9ries) : co\u00fbt de revient r\u00e9ellement plus \u00e9lev\u00e9 &#8211; MO plus lourde, rendement plus faible, mati\u00e8res plus ch\u00e8res. Le prix \u00e9lev\u00e9 n&rsquo;est pas du marketing, c&rsquo;est de la comptabilit\u00e9.<\/p><p><strong>Volume<\/strong> (recettes stables, grandes s\u00e9ries, formats rationalis\u00e9s, moins de SKUs) : la baisse des co\u00fbts fixes par unit\u00e9 permet de tenir des prix comp\u00e9titifs sans d\u00e9truire la marge. Mais la moindre perte de volume fait remonter le co\u00fbt unitaire tr\u00e8s vite.<\/p><h3>Le prix psychologique : un outil souvent n\u00e9glig\u00e9<\/h3><p>La CCI recommande deux questions simples \u00e0 poser lors d&rsquo;enqu\u00eates consommateurs :<\/p><ul><li><p><em>\u00ab\u00a0Au-dessus de quel prix ce produit vous para\u00eet trop cher ?\u00a0\u00bb<\/em><\/p><\/li><li><p><em>\u00ab\u00a0En dessous de quel prix cela vous para\u00eetrait de mauvaise qualit\u00e9 ?\u00a0\u00bb<\/em><\/p><\/li><\/ul><p>L&rsquo;intersection donne la <strong>zone de prix acceptable<\/strong>. Utile pour calibrer un lancement ou tester un repositionnement.<\/p><p><strong>Rep\u00e8re hors domicile<\/strong> : un demi de bi\u00e8re blonde en m\u00e9tropole co\u00fbte en moyenne <strong>3,64 \u20ac<\/strong> (Insee, f\u00e9vrier 2026). C&rsquo;est le plancher psychologique du consommateur au bar. Votre prix d\u00e9part brasserie doit \u00eatre coh\u00e9rent avec ce plafond aval.<\/p><hr \/><h2>4. Tarification B2B vs B2C brasserie<\/h2><h3>Raisonner \u00e0 rebours du prix public<\/h3><p>La logique est simple : partez du prix que le consommateur final accepte de payer, retirez la marge de chaque interm\u00e9diaire, et ce qui reste est votre prix d\u00e9part brasserie. Si ce r\u00e9sidu ne couvre pas votre co\u00fbt de revient, le canal n&rsquo;est pas viable \u00e0 ce niveau de prix.<\/p><h3>Les canaux et leurs logiques<\/h3><table style=\"min-width: 100px;\"><colgroup> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/><\/colgroup><tbody><tr><th colspan=\"1\" rowspan=\"1\"><p>Canal<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Logique de prix<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Rep\u00e8re marge aval<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Ce que la brasserie int\u00e8gre<\/p><\/th><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B2C direct<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>prix public HT\/TTC<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>vous gardez la marge retail<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>service, exp\u00e9rience, casse, frais boutique\/e-commerce<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Caviste \/ \u00e9picerie fine<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>prix d\u00e9part HT \u2192 PVC HT \u2192 TTC<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>~<strong>38 %<\/strong> marge brute sur CA HT<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>coh\u00e9rence prix public, rotation, franco, SAV<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>CHR bouteille\/canette<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>prix d\u00e9part HT par unit\u00e9<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>~<strong>70 %<\/strong> marge, r\u00e8gle <strong>prix\/litre \u00d7 4 = TTC<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>faible rotation, retours, verres, ligne bi\u00e8re<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Grossiste \/ distributeur CHR<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>prix d\u00e9part HT avec service<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>variable selon contrat<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>entreposage, tourn\u00e9e, recouvrement, casse<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>GMS<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>prix tarif HT + remises\/coop\u00e9rations<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>variable selon contrat<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>promo, p\u00e9nalit\u00e9s logistiques, marge arri\u00e8re<\/p><\/td><\/tr><\/tbody><\/table><p>La r\u00e8gle CHR <strong>prix\/litre \u00d7 4<\/strong> est un rep\u00e8re de terrain, pas une loi. Un f\u00fbt de craft \u00e0 rotation lente dans un bar sp\u00e9cialis\u00e9 peut justifier un coefficient plus \u00e9lev\u00e9. Un f\u00fbt de lager en brasserie de volume peut descendre \u00e0 \u00d73,5. Ce qui ne change pas : votre prix d\u00e9part doit couvrir votre co\u00fbt complet plus une marge minimale acceptable.<\/p><h3>Grilles tarifaires illustratives<\/h3><table style=\"min-width: 125px;\"><colgroup> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/><\/colgroup><tbody><tr><th colspan=\"1\" rowspan=\"1\"><p>Cas<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Canal<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Prix d\u00e9part brasserie HT<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Hypoth\u00e8se aval<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Prix public TTC conseill\u00e9<\/p><\/th><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Bi\u00e8re locale premium 33 cl<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>caviste<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>2,35 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>marge caviste 38 %<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>4,55 \u20ac TTC<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Bi\u00e8re \u00ab\u00a0core range\u00a0\u00bb 33 cl<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>caviste \/ \u00e9picerie<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>1,85 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>marge caviste 38 %<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>3,58 \u20ac TTC<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Bi\u00e8re volume 33 cl<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>retail volume<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>1,30 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>marge caviste 38 %<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>2,52 \u20ac TTC<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>F\u00fbt 20 L craft<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>CHR<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>72 \u20ac HT\/f\u00fbt<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>prix\/litre \u00d7 4<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>3,60 \u20ac TTC le 25 cl ; 7,20 \u20ac TTC le 50 cl<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>F\u00fbt 20 L rotation forte<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>CHR<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>62 \u20ac HT\/f\u00fbt<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>prix\/litre \u00d7 4<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>3,10 \u20ac TTC le 25 cl ; 6,20 \u20ac TTC le 50 cl<\/p><\/td><\/tr><\/tbody><\/table><h3>Discipline contractuelle : les r\u00e8gles qui prot\u00e8gent votre marge<\/h3><p>La <strong>marge brasserie artisanale<\/strong> se d\u00e9fend aussi dans les contrats, pas seulement dans le tableur.<\/p><p><strong>CGV B2B<\/strong> : conditions de vente, bar\u00e8mes de prix, r\u00e9ductions avec crit\u00e8res pr\u00e9cis et objectifs mesurables.<\/p><p><strong>Factures<\/strong> : majorations transport\/emballage, remises acquises, date de r\u00e8glement, p\u00e9nalit\u00e9s de retard, indemnit\u00e9 forfaitaire <strong>40 \u20ac<\/strong> pour frais de recouvrement (obligatoire l\u00e9galement).<\/p><p><strong>D\u00e9lais de paiement<\/strong> : maximum <strong>60 jours<\/strong> apr\u00e8s \u00e9mission de la facture, ou <strong>45 jours fin de mois<\/strong> si pr\u00e9vu contractuellement ; d\u00e9lai suppl\u00e9tif <strong>30 jours<\/strong> si rien n&rsquo;est pr\u00e9cis\u00e9. Source : <a href=\"https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/F23211\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">entreprendre.service-public.fr<\/a>.<\/p><p><strong>GMS<\/strong> : le plafond des promotions est fix\u00e9 \u00e0 <strong>34 % en valeur<\/strong> et <strong>25 % en volume<\/strong>, prolong\u00e9 jusqu&rsquo;au <strong>15 avril 2028<\/strong> par la loi n\u00b0 2025-337 du 14 avril 2025. Toute politique promotionnelle GMS qui d\u00e9passe ces seuils expose la brasserie \u00e0 des sanctions DGCCRF.<\/p><hr \/><h2>5. Trois sc\u00e9narios comparatifs et mod\u00e8le tableur<\/h2><h3>Les trois profils de brasserie<\/h3><table style=\"min-width: 275px;\"><colgroup> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/><\/colgroup><tbody><tr><th colspan=\"1\" rowspan=\"1\"><p>Sc\u00e9nario<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Batch<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Volume annuel<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Co\u00fbt variable \u20ac\/hl<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Frais fixes annuels<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Co\u00fbt complet \u20ac\/hl<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Co\u00fbt complet \/ 33 cl<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Prix B2B HT \/ 33 cl<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Prix B2C HT \/ 33 cl<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Mix B2B\/B2C<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Seuil de rentabilit\u00e9<\/p><\/th><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Petite production locale<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>10 hl<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>300 hl<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>253,42 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>140 000 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>720,09 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>2,38 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>2,35 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>3,20 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>60\/40<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>249 hl<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Brasserie en croissance<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>50 hl<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>1 500 hl<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>240,42 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>470 000 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>553,76 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>1,83 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>1,85 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>2,75 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>80\/20<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>1 254 hl<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Vente en grande quantit\u00e9<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>200 hl<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>6 000 hl<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>210,92 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>950 000 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>369,26 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>1,22 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>1,30 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>1,85 \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>90\/10<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>4 758 hl<\/p><\/td><\/tr><\/tbody><\/table><p><strong>Trois enseignements \u00e0 retenir :<\/strong><\/p><ol><li><p><strong>Petite production<\/strong> : co\u00fbt complet 33 cl = <strong>2,38 \u20ac<\/strong> &gt; prix B2B <strong>2,35 \u20ac<\/strong>. Le B2B seul est l\u00e9g\u00e8rement destructeur de marge. La vente directe r\u00e9tablit l&rsquo;\u00e9quilibre &#8211; et c&rsquo;est pr\u00e9cis\u00e9ment pourquoi la taproom ou la boutique en ligne ne sont pas des options mais des n\u00e9cessit\u00e9s \u00e0 cette \u00e9chelle.<\/p><\/li><li><p><strong>Brasserie en croissance<\/strong> : le co\u00fbt complet tombe \u00e0 <strong>1,83 \u20ac<\/strong>, le B2B devient viable, mais la marge reste \u00e9troite. L&rsquo;enjeu n&rsquo;est pas \u00ab\u00a0produire plus\u00a0\u00bb seul &#8211; c&rsquo;est garder une part de vente directe pour pr\u00e9server la marge nette.<\/p><\/li><li><p><strong>Grande quantit\u00e9<\/strong> : solide seulement si les s\u00e9ries abaissent r\u00e9ellement le co\u00fbt fixe unitaire <strong>ET<\/strong> si le contrat logistique reste ma\u00eetris\u00e9. Un accord GMS mal n\u00e9goci\u00e9 peut effacer toute la marge \u00e0 ce niveau.<\/p><\/li><\/ol><h3>Le mod\u00e8le tableur Excel \/ Google Sheets<\/h3><p>Dupliquez cette feuille par format (33 cl bouteille, 44 cl canette, 75 cl, f\u00fbt 20 L, f\u00fbt 30 L) et par canal (direct, caviste, CHR, GMS).<\/p><table style=\"min-width: 75px;\"><colgroup> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/><\/colgroup><tbody><tr><th colspan=\"1\" rowspan=\"1\"><p>Ligne<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Libell\u00e9<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Valeur \/ formule<\/p><\/th><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B2<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Volume brass\u00e9 en litres<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>saisir<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B3<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Rendement process<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>saisir (ex. 0,95)<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B4<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Taux de perte conditionnement<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>saisir (ex. 0,03)<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B5<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Taux de retours \/ destructions<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>saisir (ex. 0,01)<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B6<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><strong>Volume vendable en litres<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><code>=B2*B3*(1-B4)*(1-B5)<\/code><\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B7<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Co\u00fbt mati\u00e8res premi\u00e8res total \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>saisir<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B8<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Co\u00fbt emballage total \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>saisir<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B9<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Main-d&rsquo;\u0153uvre directe totale \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>saisir<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B10<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Eau + \u00e9nergie total \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>saisir<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B11<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Logistique variable totale \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>saisir<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B12<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Accise \u20ac\/hl<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>saisir<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B13<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><strong>Accise totale \u20ac<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><code>=(B6\/100)*B12<\/code><\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B14<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Autres variables (commissions, pertes, \u00e9chantillons) \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>saisir<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B15<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><strong>Co\u00fbt variable total \u20ac<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><code>=B7+B8+B9+B10+B11+B13+B14<\/code><\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B16<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Frais fixes de la p\u00e9riode \u20ac<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>saisir<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B17<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><strong>Co\u00fbt complet total \u20ac<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><code>=B15+B16<\/code><\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B18<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><strong>Co\u00fbt complet \u20ac\/hl<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><code>=B17\/(B6\/100)<\/code><\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B19<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><strong>Co\u00fbt complet \/ 33 cl<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><code>=B17\/(B6\/0,33)<\/code><\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B20<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Taux de marque cible B2C<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>saisir (ex. 0,30)<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B21<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><strong>Prix de vente HT cible \/ 33 cl<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><code>=B19\/(1-B20)<\/code><\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B22<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>TVA<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>saisir (France : 0,20 ; Suisse : 0,081)<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B23<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><strong>Prix de vente TTC B2C \/ 33 cl<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><code>=B21*(1+B22)<\/code><\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B24<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>Marge aval cible caviste\/distributeur<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>saisir (ex. 0,38)<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B25<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><strong>Prix d\u00e9part brasserie HT \/ 33 cl<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><code>=B21*(1-B24)<\/code><\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B26<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><strong>Taux de marge sur co\u00fbts variables<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><code>=((B21*(B6\/0,33))-B15)\/(B21*(B6\/0,33))<\/code><\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B27<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><strong>Seuil de rentabilit\u00e9 CA HT<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><code>=B16\/B26<\/code><\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>B28<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><strong>Seuil de rentabilit\u00e9 en nb de 33 cl<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p><code>=B27\/B21<\/code><\/p><\/td><\/tr><\/tbody><\/table><hr \/><h2>6. Checklist et erreurs \u00e0 \u00e9viter<\/h2><h3>Avant de publier un tarif : 8 v\u00e9rifications<\/h3><table style=\"min-width: 50px;\"><colgroup> <col style=\"min-width: 25px;\" \/> <col style=\"min-width: 25px;\" \/><\/colgroup><tbody><tr><th colspan=\"1\" rowspan=\"1\"><p>\u00c0 faire<\/p><\/th><th colspan=\"1\" rowspan=\"1\"><p>Pourquoi<\/p><\/th><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Calculer sur le <strong>volume vendable<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>sinon vous oubliez les pertes \u2192 sous-pricing imm\u00e9diat<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>S\u00e9parer <strong>accise<\/strong> et <strong>TVA<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>l&rsquo;accise est un co\u00fbt ; la TVA ne l&rsquo;est pas pour une entreprise qui la r\u00e9cup\u00e8re<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Construire un co\u00fbt <strong>par format<\/strong> et <strong>par canal<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>une 33 cl retail, un f\u00fbt CHR et une 75 cl ne portent pas les m\u00eames charges<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>\u00c9crire des <strong>CGV pro<\/strong> claires<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>cadrer remises, franco, d\u00e9lais, p\u00e9nalit\u00e9s, conditions de retour<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Tester <strong>prix plancher \/ prix cible \/ prix premium<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>\u00e9viter de rester prisonnier d&rsquo;un seul niveau de prix<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Mettre \u00e0 jour les tarifs chaque <strong>trimestre<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>co\u00fbts verre, \u00e9nergie, malt et carton sont sensibles<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Mesurer la rentabilit\u00e9 <strong>SKU par SKU<\/strong><\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>une bi\u00e8re \u00ab\u00a0image\u00a0\u00bb peut d\u00e9grader la marge globale<\/p><\/td><\/tr><tr><td colspan=\"1\" rowspan=\"1\"><p>Suivre le <strong>BFR<\/strong> et les r\u00e8glements clients<\/p><\/td><td colspan=\"1\" rowspan=\"1\"><p>un bon prix factur\u00e9 trop tard reste un mauvais prix de tr\u00e9sorerie<\/p><\/td><\/tr><\/tbody><\/table><h3>Les 6 erreurs les plus co\u00fbteuses<\/h3><ul><li><p><strong>Copier le concurrent<\/strong> sans conna\u00eetre son \u00e9chelle industrielle &#8211; une brasserie qui produit 10 000 hl a un co\u00fbt fixe unitaire 10 fois plus bas que vous.<\/p><\/li><li><p><strong>Oublier les accises et la logistique<\/strong> dans le calcul de revient &#8211; deux postes qui repr\u00e9sentent facilement 15 \u00e0 20 % du co\u00fbt variable.<\/p><\/li><li><p><strong>Sous-estimer les retours et les \u00e9chantillons<\/strong> &#8211; en brasserie artisanale, les \u00e9chantillons presse et les d\u00e9gustations non factur\u00e9es peuvent atteindre 3 \u00e0 5 % du volume.<\/p><\/li><li><p><strong>Accorder des remises sans contrepartie mesurable<\/strong> &#8211; volume garanti, livraison group\u00e9e, paiement raccourci : toute remise doit avoir une contrepartie chiffr\u00e9e.<\/p><\/li><li><p><strong>Utiliser le m\u00eame coefficient<\/strong> pour bouteille, canette et f\u00fbt &#8211; les charges logistiques et les marges aval sont radicalement diff\u00e9rentes.<\/p><\/li><li><p><strong>B\u00e2tir une politique promotionnelle GMS<\/strong> incompatible avec l&rsquo;encadrement l\u00e9gal (plafond <strong>34 %<\/strong> en valeur, <strong>25 %<\/strong> en volume jusqu&rsquo;au 15 avril 2028).<\/p><\/li><\/ul><h3>En n\u00e9gociation B2B : le triangle rouge<\/h3><p>Partez toujours de trois param\u00e8tres non n\u00e9gociables : <strong>co\u00fbt complet<\/strong>, <strong>marge minimale acceptable<\/strong>, <strong>conditions contractuelles<\/strong>. Si le client veut un prix plus bas, il doit donner autre chose : volume garanti, livraison group\u00e9e, rotation plus rapide, moins de SKUs, paiement plus court. Rien n&rsquo;est gratuit. Pas m\u00eame une remise de 5 %.<\/p><hr \/><blockquote><p><strong>Un outil pour aller plus loin<\/strong> &#8211; Si vous cherchez \u00e0 centraliser le suivi de production, la gestion des stocks, la facturation et les d\u00e9clarations r\u00e9capitulatives mensuelles (DRM) dans un seul endroit, easybeer.fr est con\u00e7u pour les brasseries artisanales fran\u00e7aises. Moins de tableurs dispers\u00e9s, plus de temps pour brasser.<\/p><\/blockquote><hr \/><h2>FAQ &#8211; Questions fr\u00e9quentes sur le prix de vente bi\u00e8re artisanale<\/h2><h3>Comment calculer le co\u00fbt de revient d&rsquo;une bi\u00e8re artisanale ?<\/h3><p>Additionnez tous les co\u00fbts variables du lot (mati\u00e8res premi\u00e8res, emballage, eau, \u00e9nergie, main-d&rsquo;\u0153uvre directe, logistique, accise, pertes provisionn\u00e9es) puis ajoutez la quote-part de frais fixes (loyer, assurances, amortissements, salaires support, marketing). Divisez le total par le <strong>volume vendable<\/strong> &#8211; pas le volume brass\u00e9. C&rsquo;est ce chiffre qui sert de base \u00e0 votre prix de vente.<\/p><h3>Quelle est l&rsquo;accise bi\u00e8re en France en 2026 pour une petite brasserie ?<\/h3><p><strong>4,12 \u20ac\/hl\/degr\u00e9<\/strong> pour les brasseries produisant moins de 200 000 hl par an. Pour une bi\u00e8re \u00e0 5,2 % vol., cela repr\u00e9sente environ <strong>21,42 \u20ac\/hl<\/strong>, soit <strong>0,107 \u20ac<\/strong> par bouteille de 50 cl. Les brasseries hors taux r\u00e9duit paient <strong>8,24 \u20ac\/hl\/degr\u00e9<\/strong>. Ces taux sont en vigueur depuis le 1er janvier 2026, apr\u00e8s une hausse de +1,75 % par rapport \u00e0 2025.<\/p><h3>Quelle marge doit-on laisser \u00e0 un caviste ou \u00e0 un bar ?<\/h3><p>Un caviste ou une \u00e9picerie fine travaille g\u00e9n\u00e9ralement sur une <strong>marge brute d&rsquo;environ 38 %<\/strong> sur son CA HT. Un bar ou restaurant CHR applique une marge d&rsquo;environ <strong>70 %<\/strong> et utilise souvent la r\u00e8gle : prix d&rsquo;achat au litre \u00d7 4 = prix de vente TTC. Ces rep\u00e8res sont des points de d\u00e9part, pas des plafonds &#8211; un caviste sp\u00e9cialis\u00e9 bi\u00e8re peut accepter une marge plus faible en \u00e9change d&rsquo;une mise en avant active.<\/p><h3>Faut-il vendre en B2B ou en B2C quand on est une petite brasserie ?<\/h3><p>Les deux, avec une part de <strong>vente directe indispensable<\/strong>. Comme le montrent les sc\u00e9narios ci-dessus, une petite brasserie \u00e0 300 hl\/an avec un co\u00fbt complet de 2,38 \u20ac\/33 cl ne peut pas vivre du seul B2B \u00e0 2,35 \u20ac. La taproom, la boutique en ligne ou les march\u00e9s locaux permettent de capter la marge retail et de r\u00e9\u00e9quilibrer la rentabilit\u00e9. Le B2B apporte le volume ; le B2C direct apporte la marge.<\/p><h3>Comment g\u00e9rer la saisonnalit\u00e9 dans sa politique de prix ?<\/h3><p>Ne pas baisser les prix en \u00e9t\u00e9 pour \u00ab\u00a0\u00e9couler du stock\u00a0\u00bb. L&rsquo;\u00e9t\u00e9 2025 a progress\u00e9 de +1,4 % en volume, mais le march\u00e9 annuel reste en repli. Raisonnez sur une <strong>tr\u00e9sorerie glissante sur 12 mois<\/strong> : les mois creux (novembre\u2013mars) doivent \u00eatre financ\u00e9s par les mois forts. Anticipez les besoins de BFR en cons\u00e9quence, et ne consentez pas de remises saisonni\u00e8res sans contrepartie contractuelle.<\/p><h3>\u00c0 quelle fr\u00e9quence faut-il r\u00e9viser ses tarifs ?<\/h3><p><strong>Tous les trimestres<\/strong> au minimum. Les prix du malt, du verre, du carton et de l&rsquo;\u00e9nergie fluctuent significativement d&rsquo;une ann\u00e9e sur l&rsquo;autre. Une r\u00e9vision annuelle laisse souvent la brasserie absorber 6 \u00e0 9 mois de hausse de co\u00fbts avant de pouvoir r\u00e9percuter. Int\u00e9grez une clause de r\u00e9vision dans vos CGV B2B pour vous laisser la possibilit\u00e9 d&rsquo;ajuster sans ren\u00e9gocier chaque contrat.<\/p><hr \/><h2>Sources officielles<\/h2><ul><li><p><a href=\"https:\/\/www.douane.gouv.fr\/fiche\/droits-des-alcools-et-boissons-alcooliques\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Direction g\u00e9n\u00e9rale des douanes et droits indirects &#8211; Droits des alcools et boissons alcooliques<\/a> (mise \u00e0 jour janvier 2026)<\/p><\/li><li><p><a href=\"https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/F32101\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Service Public Entreprendre &#8211; Taxation des boissons alcooliques (F32101)<\/a><\/p><\/li><li><p><a href=\"https:\/\/brasseurs-de-france.com\/wp-content\/uploads\/2026\/02\/CP-eco-marche-bilan-2025-03022026.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Brasseurs de France &#8211; Bilan 2025 du march\u00e9 de la bi\u00e8re, communiqu\u00e9 de presse du 3 f\u00e9vrier 2026<\/a><\/p><\/li><li><p><a href=\"https:\/\/bpifrance-creation.fr\/taux-marque\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Bpifrance Cr\u00e9ation &#8211; Taux de marque<\/a><\/p><\/li><li><p><a href=\"https:\/\/bpifrance-creation.fr\/encyclopedie\/previsions-financieres-business-plan\/previsions-financieres\/seuil-rentabilite\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Bpifrance Cr\u00e9ation &#8211; Seuil de rentabilit\u00e9<\/a><\/p><\/li><li><p><a href=\"https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/F23211\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Service Public Entreprendre &#8211; D\u00e9lais de paiement entre professionnels (F23211)<\/a><\/p><\/li><li><p><a href=\"https:\/\/www.metro.fr\/blog\/ratios-rentabilite-restaurant\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">METRO &#8211; 6 ratios de rentabilit\u00e9 indispensables en restauration<\/a> (2025)<\/p><\/li><li><p><a href=\"https:\/\/www.salondubrasseur.com\/wp-content\/uploads\/11h00-La-rentabilite-des-microbrasseries.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Salon du Brasseur &#8211; La rentabilit\u00e9 des micro-brasseries (PDF)<\/a><\/p><\/li><li><p><a href=\"https:\/\/www.hopculture.fr\/a-combien-vendre-sa-biere\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Hop Culture &#8211; \u00c0 combien vendre sa bi\u00e8re ?<\/a> (26 avril 2023)<\/p><\/li><li><p><a href=\"https:\/\/www.insee.fr\/fr\/statistiques\/serie\/000806957\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">INSEE &#8211; Prix moyens mensuels de vente au d\u00e9tail en m\u00e9tropole &#8211; Demi de bi\u00e8re blonde, s\u00e9rie 000806957<\/a> (f\u00e9vrier 2026)<\/p><\/li><li><p><a href=\"https:\/\/www.legifrance.gouv.fr\/loi\/norme\/2025-337\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">DGCCRF &#8211; Lignes directrices relatives \u00e0 l&rsquo;encadrement des promotions, loi n\u00b0 2025-337 du 14 avril 2025<\/a><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-66a26776 e-con-full e-flex e-con e-child\" data-id=\"66a26776\" data-element_type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;],&quot;sticky_offset&quot;:70,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-299896a elementor-widget__width-inherit elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"299896a\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h2 class=\"elementor-toc__header-title\">\n\t\t\t\tSommaire\t\t\t<\/h2>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__299896a\" aria-expanded=\"true\" aria-label=\"Ouvrir la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__299896a\" aria-expanded=\"true\" aria-label=\"Fermer la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__299896a\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1924e58c elementor-hidden-mobile elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"1924e58c\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Newsletter\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2286\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"1924e58c\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Votre email\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm elementor-animation-pulse-grow\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">S'inscrire \u00e0 la newsletter \ud83c\udf7a<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-371e4cb1 e-flex e-con-boxed e-con e-parent\" data-id=\"371e4cb1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-423cba1e e-con-full e-flex e-con e-child\" data-id=\"423cba1e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f81757b elementor-widget elementor-widget-text-editor\" data-id=\"7f81757b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>Autres articles qui pourraient vous int\u00e9resser :<\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a2217b1 elementor-posts--align-center elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-posts__hover-gradient load-more-align-center elementor-widget elementor-widget-posts\" data-id=\"3a2217b1\" data-element_type=\"widget\" data-settings=\"{&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:18,&quot;sizes&quot;:[]},&quot;pagination_type&quot;:&quot;load_more_on_click&quot;,&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;load_more_spinner&quot;:{&quot;value&quot;:&quot;fas fa-spinner&quot;,&quot;library&quot;:&quot;fa-solid&quot;}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1023 post type-post status-publish format-standard has-post-thumbnail hentry category-styles-de-biere-et-degustation\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/easybeer.fr\/blog\/bieres-ipa\/\" tabindex=\"-1\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/easybeer.fr\/blog\/wp-content\/uploads\/2024\/01\/bieres-IPA.png\" class=\"attachment-medium size-medium wp-image-1053\" alt=\"\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Styles de Bi\u00e8re et D\u00e9gustation<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h4 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/easybeer.fr\/blog\/bieres-ipa\/\">\n\t\t\t\tBi\u00e8res IPA\t\t\t<\/a>\n\t\t<\/h4>\n\t\t\t\t\t<div class=\"elementor-post__read-more-wrapper\">\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/easybeer.fr\/blog\/bieres-ipa\/\" aria-label=\"En savoir plus sur 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\/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Logiciels<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h4 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/easybeer.fr\/blog\/crm-pour-brasseries-et-boissons-artisanales-un-module-integre-dans-le-logiciel-easybeer\/\">\n\t\t\t\tCRM pour brasseries et boissons artisanales : un module int\u00e9gr\u00e9 dans le logiciel Easybeer\t\t\t<\/a>\n\t\t<\/h4>\n\t\t\t\t\t<div class=\"elementor-post__read-more-wrapper\">\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/easybeer.fr\/blog\/crm-pour-brasseries-et-boissons-artisanales-un-module-integre-dans-le-logiciel-easybeer\/\" aria-label=\"En savoir plus sur CRM pour brasseries et boissons artisanales : un module int\u00e9gr\u00e9 dans le logiciel Easybeer\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t12 septembre 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1962 post type-post status-publish format-standard has-post-thumbnail hentry category-logiciels\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/easybeer.fr\/blog\/comment-vendre-au-grand-public-lancer-sa-boutique-en-ligne-de-bieres\/\" tabindex=\"-1\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"170\" src=\"https:\/\/easybeer.fr\/blog\/wp-content\/uploads\/2025\/07\/tableau-de-bord-easybeer-shop.png\" class=\"attachment-medium size-medium wp-image-1968\" alt=\"\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Logiciels<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h4 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/easybeer.fr\/blog\/comment-vendre-au-grand-public-lancer-sa-boutique-en-ligne-de-bieres\/\">\n\t\t\t\tComment vendre au grand public ? 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Lancer sa boutique en ligne de bi\u00e8res\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t27 juillet 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t\t\t<span class=\"e-load-more-spinner\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-spinner\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M304 48c0 26.51-21.49 48-48 48s-48-21.49-48-48 21.49-48 48-48 48 21.49 48 48zm-48 368c-26.51 0-48 21.49-48 48s21.49 48 48 48 48-21.49 48-48-21.49-48-48-48zm208-208c-26.51 0-48 21.49-48 48s21.49 48 48 48 48-21.49 48-48-21.49-48-48-48zM96 256c0-26.51-21.49-48-48-48S0 229.49 0 256s21.49 48 48 48 48-21.49 48-48zm12.922 99.078c-26.51 0-48 21.49-48 48s21.49 48 48 48 48-21.49 48-48c0-26.509-21.491-48-48-48zm294.156 0c-26.51 0-48 21.49-48 48s21.49 48 48 48 48-21.49 48-48c0-26.509-21.49-48-48-48zM108.922 60.922c-26.51 0-48 21.49-48 48s21.49 48 48 48 48-21.49 48-48-21.491-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\n\t\t\t\t<div class=\"e-load-more-anchor\" data-page=\"1\" data-max-page=\"14\" data-next-page=\"https:\/\/easybeer.fr\/blog\/wp-json\/wp\/v2\/posts\/2286\/page\/2\/\"><\/div>\n\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"#\" class=\"elementor-button-link elementor-button\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Charger plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<div class=\"e-load-more-message\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38a60407 elementor-share-buttons--view-icon-text elementor-share-buttons--skin-gradient elementor-share-buttons--shape-square elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"38a60407\" data-element_type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_whatsapp\" role=\"button\" tabindex=\"0\" aria-label=\"Partager sur whatsapp\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 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class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tWhatsApp\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Partager sur facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-facebook\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.31 482.38 504 379.78 504 256z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div 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value=\"BE9ZO01d-YhRV33LIqG0N54aONvC5hRNc1OB0_Doop3OqiylbJQ0YUYL4x6VME7YFFq_8sXZ5FQCNeO-kKKprhms5cuvvk4Djj-3ybKsx7qDfQKGx1QEHOeEY9UGdTldoBkLmhvy7e6M5t7OQPGfMnUyKsjt62igEktAXqgJsCDIsrCBJXaAS4HZUcXRvac-I0lnm1Xe8M4ykOtK_3Y2qYKK3SWpfZOa-Se0TR-3ODdlW5IeJvhKT7gBvVi1Rud6qv4x7Ks6NqeZmS_j8zww_MV2s4lXcodipMe_k_VgzdbeXDUDXvODwK4_AA1FD7orhJz8JTiQnyC-NknEGLZQ7WBFshSOkudmidYsvQussoBMA9ydiEphAGjAVy5f89K8cmL4KgWhtpTjeGMR4CumTyEObv1JtvrEguKBRBAL3isNHgN8tP3Dj2UQAUI\" \/>\n<div class=\"glsr-field\" style=\"display:none;\"><label for=\"site-reviews-331c6427-glsr_d2c0d1da\">Votre commentaire<\/label><input type=\"text\" class=\"glsr-input glsr-input-text\" id=\"site-reviews-331c6427-glsr_d2c0d1da\" name=\"site-reviews[331c6427]\" value=\"\" \/><\/div>\n<div class=\"glsr-field glsr-field-rating glsr-required\" data-field=\"rating\">\n    <label class=\"glsr-label\" for=\"glsr_d2c0d1da-rating\">\n    <span>Votre note pour cet article ?<\/span>\n<\/label>\n    <select class=\"browser-default disable-select 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glsr-required\" data-field=\"name\">\n    <label class=\"glsr-label\" for=\"glsr_d2c0d1da-name\">\n    <span>Votre pr\u00e9nom<\/span>\n<\/label>\n    <input type=\"text\" class=\"glsr-input glsr-input-text\" id=\"glsr_d2c0d1da-name\" name=\"site-reviews[name]\" required placeholder=\"Dites nous votre pr\u00e9nom\" value=\"\" \/>\n    <div class=\"glsr-field-error\"><\/div>\n<\/div>\n        <div class=\"glsr-form-message\">\n    \n<\/div>\n        <div data-field=\"submit-button\">\n    <div class=\"wp-block-button\">\n        <button type=\"submit\" class=\"glsr-button wp-block-button__link\" aria-busy=\"false\" data-loading=\"Submitting, please wait...\">Envoyer un avis<\/button>\n    <\/div>\n<\/div>\n    <\/form>\n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43c6a6cf e-con-full e-flex e-con e-child\" data-id=\"43c6a6cf\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e4465b8 elementor-widget elementor-widget-text-editor\" data-id=\"6e4465b8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les derniers commentaires :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-392e20b2 e-con-full e-flex e-con e-child\" data-id=\"392e20b2\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1343b644 elementor-widget elementor-widget-site_reviews\" data-id=\"1343b644\" data-element_type=\"widget\" data-widget_type=\"site_reviews.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"glsr glsr-default\" id=\"glsr_8f93bd35\" data-from=\"elementor\" data-shortcode=\"site_reviews\" data-assigned_posts=\"1962\" data-display=\"10\" data-hide=\"title\"><div class=\"glsr-reviews-wrap\">\n    <div class=\"glsr-reviews\">\n        <p class=\"glsr-no-margins\">Il n'y a pas encore de commentaires sur cette publication.<\/p>\n    <\/div>\n    \n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Co\u00fbt de revient, accises 2026, marges caviste\/CHR, seuil de rentabilit\u00e9 : le guide complet pour fixer le prix de sa bi\u00e8re artisanale en B2B et B2C.<\/p>\n","protected":false},"author":1,"featured_media":2295,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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