{"id":1943,"date":"2026-10-05T12:30:00","date_gmt":"2026-10-05T10:30:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1943"},"modified":"2026-10-14T13:51:23","modified_gmt":"2026-10-14T11:51:23","slug":"calcat-alacant-viabilitat-reestructuracio","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/calcat-alacant-viabilitat-reestructuracio\/","title":{"rendered":"Crisi del cal\u00e7at a Elx i Elda: indicadors financers per actuar a temps"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>El cal\u00e7at espanyol travessa un ajust sever: segons l&#8217;associaci\u00f3 de components AEC, amb dades del DIRCE, el nombre de fabricants va caure un 35 % entre el 2020 i el 2025. Per a una empresa del sector a Elx, Elda o Petrer, actuar a temps exigeix vigilar pocs indicadors amb regularitat: tresoreria prevista, fons de maniobra, antiguitat de les exist\u00e8ncies, concentraci\u00f3 de clients i mercats i patrimoni net. Si s&#8217;encenen els senyals, un pla de viabilitat permet decidir amb dades.<\/div>\n<p>El cal\u00e7at i els seus components continuen sent un tret d&#8217;identitat industrial de la prov\u00edncia d&#8217;Alacant, amb Elx, Elda, Petrer, Villena i Crevillent com a pols principals. En els \u00faltims mesos, les associacions del sector han alertat p\u00fablicament d&#8217;una caiguda de l&#8217;activitat i de l&#8217;ocupaci\u00f3. En aquest article no parlem d&#8217;empreses concretes, sin\u00f3 del sector en general: qu\u00e8 diuen les dades p\u00fabliques, quins senyals financers conv\u00e9 vigilar i quines eines hi ha abans que la situaci\u00f3 esdevingui irreversible. Aquesta an\u00e0lisi forma part de la nostra s\u00e8rie sobre <a href=\"\/ca\/blog\/novetats-icac-nia-es-2025-2026\/\">normes d&#8217;auditoria i empresa en funcionament<\/a>.<\/p>\n<h2>Qu\u00e8 passa en el cal\u00e7at alacant\u00ed<\/h2>\n<p>Les xifres m\u00e9s citades provenen de l&#8217;Asociaci\u00f3n Espa\u00f1ola de Empresas de Componentes para el Calzado y la Marroquiner\u00eda (AEC), que les va difondre el juny del 2026:<\/p>\n<ul>\n<li>Entre el 2020 i el 2025, les empreses de fabricaci\u00f3 de cal\u00e7at a Espanya van passar de 3.280 a 2.131, un 35 % menys, segons el Directori Central d&#8217;Empreses (DIRCE). El 2025 en van tancar 195.<\/li>\n<li>La Comunitat Valenciana hauria perdut el 37 % del seu teixit empresarial del cal\u00e7at en aquest per\u00edode.<\/li>\n<li>Segons l&#8217;AEC, l&#8217;\u00edndex de producci\u00f3 industrial del cal\u00e7at va caure un 9,2 % el 2025 i un 29,1 % interanual l&#8217;abril del 2026.<\/li>\n<\/ul>\n<p>Aquestes xifres provenen d&#8217;una associaci\u00f3 sectorial i s&#8217;han dif\u00f3s a trav\u00e9s de la premsa. Altres publicacions basades en l&#8217;\u00edndex de producci\u00f3 industrial de l&#8217;INE per a l&#8217;agregat de cuir i cal\u00e7at ofereixen percentatges mensuals diferents, perqu\u00e8 mesuren agregats diferents. El que \u00e9s rellevant per a una empresa no \u00e9s el decimal, sin\u00f3 la tend\u00e8ncia: menys producci\u00f3, m\u00e9s importaci\u00f3 de preu baix i una cadena de prove\u00efdors que s&#8217;estreny. Les patronals FICE i AEC han reclamat al Ministeri d&#8217;Ind\u00fastria i Turisme un pla sectorial de competitivitat.<\/p>\n<p>A aix\u00f2 s&#8217;hi suma l&#8217;exposici\u00f3 als mercats exteriors. Una part significativa de la facturaci\u00f3 exterior del sector es dirigeix als Estats Units, cosa que fa que moltes empreses siguin sensibles als canvis aranzelaris i al tipus de canvi.<\/p>\n<h2>Senyals d&#8217;alerta en el balan\u00e7 i la tresoreria<\/h2>\n<p>La majoria de les situacions de crisi no apareixen de cop: es veuen abans en uns quants indicadors. La taula recull els que recomanem revisar almenys cada trimestre.<\/p>\n<table>\n<thead>\n<tr>\n<th>Indicador<\/th>\n<th>Qu\u00e8 mesura<\/th>\n<th>Senyal d&#8217;alerta<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Previsi\u00f3 de tresoreria a 13 setmanes<\/td>\n<td>Capacitat d&#8217;atendre pagaments a curt termini<\/td>\n<td>Saldo previst negatiu sense finan\u00e7ament comprom\u00e8s<\/td>\n<\/tr>\n<tr>\n<td>Fons de maniobra<\/td>\n<td>Actiu corrent menys passiu corrent<\/td>\n<td>Negatiu o en descens continuat<\/td>\n<\/tr>\n<tr>\n<td>Per\u00edode mitj\u00e0 de cobrament i de pagament<\/td>\n<td>Dies que es triga a cobrar i a pagar<\/td>\n<td>Cobrament que s&#8217;allarga i pagament a prove\u00efdors que supera els terminis legals<\/td>\n<\/tr>\n<tr>\n<td>Antiguitat de les exist\u00e8ncies<\/td>\n<td>Pes del producte de temporades anteriors<\/td>\n<td>Estoc de dues o m\u00e9s temporades sense pla de sortida<\/td>\n<\/tr>\n<tr>\n<td>Concentraci\u00f3 de clients i mercats<\/td>\n<td>Depend\u00e8ncia de pocs compradors o pa\u00efsos<\/td>\n<td>Un client o un mercat per sobre d&#8217;un ter\u00e7 de les vendes<\/td>\n<\/tr>\n<tr>\n<td>Deute financer net \/ resultat brut d&#8217;explotaci\u00f3<\/td>\n<td>Anys necessaris per tornar el deute<\/td>\n<td>R\u00e0tio creixent o resultat d&#8217;explotaci\u00f3 negatiu<\/td>\n<\/tr>\n<tr>\n<td>Patrimoni net davant del capital social<\/td>\n<td>Solv\u00e8ncia i risc societari<\/td>\n<td>Patrimoni net inferior a la meitat del capital social<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Els llindars s\u00f3n orientatius i s&#8217;han d&#8217;adaptar a cada empresa. L&#8217;\u00faltim indicador mereix una atenci\u00f3 especial: unes p\u00e8rdues que deixin el patrimoni net per sota de la meitat del capital social s\u00f3n causa de dissoluci\u00f3 segons la Llei de societats de capital, amb obligacions per als administradors i terminis concrets.<\/p>\n<h2>Exist\u00e8ncies i moda: el risc de valoraci\u00f3<\/h2>\n<p>En el cal\u00e7at, l&#8217;inventari \u00e9s alhora el principal actiu corrent i el principal risc. El Pla general de comptabilitat obliga a valorar les exist\u00e8ncies pel seu cost i a recon\u00e8ixer un deteriorament quan el seu valor net realitzable sigui inferior. Un model d&#8217;una temporada passada pot valer al mercat molt menys del que va costar fabricar-lo.<\/p>\n<p>No recon\u00e8ixer aquest deteriorament a temps t\u00e9 dos efectes: els comptes mostren un patrimoni que no existeix i la direcci\u00f3 pren decisions amb dades optimistes. \u00c9s tamb\u00e9 un dels aspectes que l&#8217;auditor revisa amb m\u00e9s atenci\u00f3 en una empresa del sector, juntament amb el tall d&#8217;operacions i les devolucions de clients.<\/p>\n<h2>Del pla de viabilitat a la reestructuraci\u00f3<\/h2>\n<p>Quan apareixen els senyals, l&#8217;eina b\u00e0sica \u00e9s un pla de viabilitat: un document que parteix de la situaci\u00f3 real, fixa hip\u00f2tesis raonables de vendes, marges i costos, i conclou si l&#8217;empresa pot atendre els seus deutes, amb quines mesures i en quin termini. Serveix per negociar amb bancs i prove\u00efdors, per informar els socis i per prendre decisions sobre producci\u00f3, plantilla o cartera de productes.<\/p>\n<p>Si la situaci\u00f3 \u00e9s m\u00e9s greu, la Llei 16\/2022, que va reformar el Text ref\u00f3s de la Llei concursal, permet actuar abans del concurs: comunicar al jutjat l&#8217;obertura de negociacions amb els creditors o negociar un pla de reestructuraci\u00f3, fins i tot quan nom\u00e9s hi ha probabilitat d&#8217;insolv\u00e8ncia. Tamb\u00e9 preveu un procediment especial per a microempreses. El deutor, en tot cas, ha de sol\u00b7licitar el concurs dins dels dos mesos seg\u00fcents a con\u00e8ixer, o haver de con\u00e8ixer, la seva insolv\u00e8ncia actual. Aquestes decisions exigeixen assessorament jur\u00eddic, i el pla econ\u00f2mic n&#8217;\u00e9s la base.<\/p>\n<p>Un bon pla de viabilitat tamb\u00e9 facilita l&#8217;auditoria. Com expliquem en <a href=\"\/ca\/blog\/nia-es-570-empresa-en-funcionament\/\">el nostre article sobre la NIA-ES 570 i l&#8217;empresa en funcionament<\/a>, l&#8217;auditor avalua la valoraci\u00f3 que fa la direcci\u00f3 de la capacitat de l&#8217;empresa per continuar, i unes previsions documentades li permeten fer-ho amb fonament.<\/p>\n<h2>Compravendes i valoracions en un sector en ajust<\/h2>\n<p>Els per\u00edodes d&#8217;ajust tamb\u00e9 generen operacions: integracions entre empreses complement\u00e0ries, venda d&#8217;unitats productives, entrada d&#8217;inversors o relleu generacional en empreses familiars. En totes \u00e9s clau con\u00e8ixer el valor real del negoci i els seus riscos. Una <a href=\"\/ca\/serveis\/valoracio-empreses\/\">valoraci\u00f3 d&#8217;empreses<\/a> independent i una <a href=\"\/ca\/serveis\/due-diligence\/\">due diligence financera<\/a> ajuden el comprador i el venedor a negociar sobre dades contrastades, especialment pel que fa a exist\u00e8ncies, clients i conting\u00e8ncies laborals.<\/p>\n<p>I quan el conflicte arriba als tribunals, per exemple en reclamacions entre socis o en un concurs, les <a href=\"\/ca\/serveis\/proves-pericials\/\">proves pericials econ\u00f2miques<\/a> permeten quantificar danys o analitzar l&#8217;evoluci\u00f3 patrimonial de la societat.<\/p>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>Cada quant hauria de revisar aquests indicadors?<\/h3>\n<p>La previsi\u00f3 de tresoreria, almenys mensualment i setmanalment si hi ha tensions. La resta d&#8217;indicadors, cada trimestre i sempre al tancament de temporada.<\/p>\n<h3>Quan necessito un pla de viabilitat?<\/h3>\n<p>Quan hi ha p\u00e8rdues recurrents, el fons de maniobra \u00e9s negatiu, es preveuen problemes de tresoreria o ho demana un banc. Com m\u00e9s aviat es prepari, m\u00e9s opcions tindr\u00e0 l&#8217;empresa.<\/p>\n<h3>Un pla de viabilitat evita el concurs?<\/h3>\n<p>No ho garanteix. Permet saber si l&#8217;empresa \u00e9s viable i amb quines mesures, i \u00e9s la base per negociar amb creditors o per utilitzar els instruments preconcursals de la Llei concursal.<\/p>\n<h3>Qu\u00e8 passa si el patrimoni net cau per sota de la meitat del capital?<\/h3>\n<p>\u00c9s una causa legal de dissoluci\u00f3 que obliga els administradors a actuar en termini, per exemple convocant la junta per restablir l&#8217;equilibri patrimonial. Conv\u00e9 consultar un assessor jur\u00eddic tan bon punt es detecti.<\/p>\n<h2>Fonts oficials<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2022-14580\" target=\"_blank\" rel=\"noopener\">Llei 16\/2022, de reforma del Text ref\u00f3s de la Llei concursal (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-4859\" target=\"_blank\" rel=\"noopener\">Text ref\u00f3s de la Llei concursal, consolidat (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Llei de societats de capital, consolidada (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-19884\" target=\"_blank\" rel=\"noopener\">Pla general de comptabilitat, RD 1514\/2007 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.ine.es\/dyngs\/INEbase\/es\/operacion.htm?c=Estadistica_C&amp;cid=1254736145519&amp;menu=ultiDatos&amp;idp=1254735576715\" target=\"_blank\" rel=\"noopener\">INE: \u00edndexs de producci\u00f3 industrial<\/a><\/li>\n<li><a href=\"https:\/\/alicanteplaza.es\/alicanteplaza\/elcheplaza\/aec-alerta-del-deterioro-del-sector-del-calzado-y-sus-componentes-y-exige-un-plan-industrial-urgente\" target=\"_blank\" rel=\"noopener\">Dades de l&#8217;AEC difoses a la premsa (Alicante Plaza, 18\/06\/2026)<\/a><\/li>\n<\/ul>\n<p>Si la seva empresa del cal\u00e7at o de components vol anticipar-se, la podem ajudar a preparar un <a href=\"\/ca\/serveis\/plans-viabilitat\/\">pla de viabilitat<\/a> amb hip\u00f2tesis realistes i verificables. Som <a href=\"\/ca\/auditors-alacant\/\">auditors a Alacant<\/a> i coneixem el teixit industrial del Vinalop\u00f3 i del Baix Vinalop\u00f3. <a href=\"\/ca\/contacte\/\">Contacti amb nosaltres<\/a>.<\/p>\n<p class=\"ca-note\">Article elaborat per l&#8217;equip t\u00e8cnic de Controlaudit. Actualitzat el 08\/10\/2026. Aquest contingut \u00e9s informatiu i no substitueix l&#8217;assessorament professional sobre el seu cas concret.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dades p\u00fabliques de l&#8217;ajust del cal\u00e7at espanyol i una taula d&#8217;indicadors financers per a empreses del sector a Elx, Elda i Petrer: tresoreria, fons de maniobra, exist\u00e8ncies de temporada, concentraci\u00f3 de clients i patrimoni net, i el pas al pla de viabilitat i als instruments preconcursals.<\/p>\n","protected":false},"author":1,"featured_media":781,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Crisi del cal\u00e7at a Elx i Elda: actuar a temps","ca_meta_desc":"El cal\u00e7at perd un 35 % de fabricants des del 2020, segons l'AEC. Indicadors de tresoreria, exist\u00e8ncies i solv\u00e8ncia i quan preparar un pla de viabilitat.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[177],"tags":[],"class_list":["post-1943","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-empresa-dificultats-operacions-corporatives"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Crisi del cal\u00e7at a Elx i Elda: indicadors financers per actuar a temps - Controlaudit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/ca\/blog\/calcat-alacant-viabilitat-reestructuracio\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Crisi del cal\u00e7at a Elx i Elda: indicadors financers per actuar a temps - 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