diff --git a/htdocs/compta/resultat/index.php3 b/htdocs/compta/resultat/index.php3
index 1173af740a2..1731abdcf56 100644
--- a/htdocs/compta/resultat/index.php3
+++ b/htdocs/compta/resultat/index.php3
@@ -1,8 +1,5 @@
 <?PHP
-/* Copyright (C) 2001-2002 Rodolphe Quiedeville <rodolphe@quiedeville.org>
- *
- * $Id$
- * $Source$
+/* Copyright (C) 2002 Rodolphe Quiedeville <rodolphe@quiedeville.org>
  *
  * This program is free software; you can redistribute it and/or modify
  * it under the terms of the GNU General Public License as published by
@@ -18,30 +15,32 @@
  * along with this program; if not, write to the Free Software
  * Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA 02111-1307, USA.
  *
+ * $Id$
+ * $Source$
+ *
  */
 require("./pre.inc.php3");
-
-
 require("../../tva.class.php3");
 require("../../chargesociales.class.php3");
-
 /*
  *
  */
-
 llxHeader();
+?>
+<style type="text/css">
+td.border { border: 1px solid #000000}
+</style>
 
 
+<?PHP
 $db = new Db();
 
-
 print_titre("Résultat $year");
 
-
 print "<TABLE border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"4\">";
 print '<TR class="liste_titre">';
-print "<TD>Num&eacute;ro</TD>";
-print "<TD align=\"center\" colspan=\"2\">Montant</TD><td align=\"right\">Solde</td>";
+print '<td width="10%">&nbsp;</td><TD>Elément</TD>';
+print "<TD align=\"center\">Montant</TD><td align=\"right\">Solde</td>";
 print "</TR>\n";
 
 $sql = "SELECT s.nom,sum(f.amount) as amount";
@@ -53,6 +52,8 @@ if ($year > 0) {
   
 $sql .= " GROUP BY s.nom ASC";
   
+print '<tr><td colspan="4">Factures</td></tr>';
+
 $result = $db->query($sql);
 if ($result) {
   $num = $db->num_rows();
@@ -65,10 +66,10 @@ if ($result) {
       $objp = $db->fetch_object( $i);
       $var=!$var;
             
-      print "<TR $bc[$var]>";
+      print "<TR $bc[$var]><td>&nbsp</td>";
       print "<td>Facture <a href=\"/compta/facture.php3?facid=$objp->facid\">$objp->facnumber</a> $objp->nom</TD>\n";
       
-      print "<TD align=\"right\">".price($objp->amount)."</TD><td>&nbsp;</td>\n";
+      print "<TD align=\"right\">".price($objp->amount)."</TD>\n";
       
       $total = $total + $objp->amount;
       print "<TD align=\"right\">".price($total)."</TD>\n";
@@ -81,15 +82,17 @@ if ($result) {
 } else {
   print $db->error();
 }
+print '<tr><td colspan="3" align="right">'.price($total).'</td></tr>';
 /*
  * Charges sociales
  *
  */
-
+$subtotal = 0;
+print '<tr><td colspan="4">Prestations déductibles</td></tr>';
 
 $sql = "SELECT c.libelle as nom, sum(s.amount) as amount";
 $sql .= " FROM c_chargesociales as c, llx_chargesociales as s";
-$sql .= " WHERE s.fk_type = c.id";
+$sql .= " WHERE s.fk_type = c.id AND c.deductible=1";
 if ($year > 0) {
   $sql .= " AND date_format(s.periode, '%Y') = $year";
 }
@@ -101,20 +104,63 @@ if ( $db->query($sql) ) {
 
   while ($i < $num) {
     $obj = $db->fetch_object( $i);
-    $var = !$var;
-    print "<tr $bc[$var]>";
-    print '<td>'.$obj->nom.'</td>';
-    print '<td>&nbsp;</td><td align="right">'.price($obj->amount).'</td>';
-    $total = $total - $obj->amount;
-    print "<TD align=\"right\">".price($total)."</TD>\n";
 
+    $total = $total - $obj->amount;
+    $subtotal = $subtotal + $obj->amount;
+
+    $var = !$var;
+    print "<tr $bc[$var]><td>&nbsp</td>";
+    print '<td>'.$obj->nom.'</td>';
+    print '<td align="right">'.price($obj->amount).'</td>';
+    print "<TD align=\"right\">".price($total)."</TD>\n";
     print '</tr>';
     $i++;
   }
 } else {
   print $db->error();
 }
+print '<tr><td colspan="3" align="right">'.price($subtotal).'</td></tr>';
 
+print '<tr><td align="right" colspan="2">Résultat</td><td class="border" align="right">'.price($total).'</td></tr>';
+/*
+ * Charges sociales non déductibles
+ *
+ */
+$subtotal = 0;
+print '<tr><td colspan="4">Prestations NON déductibles</td></tr>';
+
+$sql = "SELECT c.libelle as nom, sum(s.amount) as amount";
+$sql .= " FROM c_chargesociales as c, llx_chargesociales as s";
+$sql .= " WHERE s.fk_type = c.id AND c.deductible=0";
+if ($year > 0) {
+  $sql .= " AND date_format(s.periode, '%Y') = $year";
+}
+$sql .= " GROUP BY c.libelle DESC";
+
+if ( $db->query($sql) ) {
+  $num = $db->num_rows();
+  $i = 0;
+
+  while ($i < $num) {
+    $obj = $db->fetch_object( $i);
+
+    $total = $total - $obj->amount;
+    $subtotal = $subtotal + $obj->amount;
+
+    $var = !$var;
+    print "<tr $bc[$var]><td>&nbsp</td>";
+    print '<td>'.$obj->nom.'</td>';
+    print '<td align="right">'.price($obj->amount).'</td>';
+    print "<TD align=\"right\">".price($total)."</TD>\n";
+    print '</tr>';
+    $i++;
+  }
+} else {
+  print $db->error();
+}
+print '<tr><td colspan="3" align="right">'.price($subtotal).'</td></tr>';
+
+print '<tr><td align="right" colspan="2">Résultat</td><td class="border" align="right">'.price($total).'</td></tr>';
 
 
 print "</TABLE>";