Professional surplus account rates: what return for your company's cash flow?

What is a professional surplus account?

A professional surplus account is a savings account specially designed for companies wishing to invest their surplus cash .

Unlike current accounts, it offers remuneration on funds deposited . It enables companies to take advantage of their unused cash.

How does this differ from other financial products?

Here's what sets the Professional Surplus Account apart from other investment products:

• The professional logbook Although the term "business passbook" is commonly used, there is no regulated passbook specifically for companies. In fact, the Livret A is specifically designed for individuals, and excludes companies.

• Term account This type of account involves investing funds over a fixed term, usually at a higher interest rate. However, the funds are locked in until maturity, limiting flexibility.

In a professional surplus account, on the other hand, funds are available at any time.

• Money market funds These are short-term investments in secure financial instruments offering high liquidity but often lower returns.

How does the surplus account work?

The Professional Surplus Account is simple to use:

• The interest rate. Deposited funds earn interest at a rate set by the financial institution. This rate may be fixed or variable, depending on market conditions.

• Fund accessibility . Unlike term accounts, funds are often available at any time. The professional surplus account thus offers companies great flexibility.

• Banking conditions. Terms and conditions, such as minimum deposit amounts, ceilings and fees, vary from institution to institution. So remember to compare offers to choose the one that's best for your business.

What are the rates for business surplus accounts?

The rate for a business surplus account depends on several criteria, including the banking institution, market conditions and the amount of deposits.

How is the rate on a professional surplus account determined?

The interest rate on a business surplus account is influenced by several factors:

• The nature of the rate. Some establishments offer fixed rates, guaranteed for a given period. Others offer variable rates, adjusted according to money market fluctuations.

• Market conditions . The key interest rates set by the European Central Bank (ECB) play a key role. For example, a fall in key rates can lead to a reduction in the rates offered on professional surplus accounts.

• Deposit amounts . Some banks apply progressive rates that increase with the volume of funds deposited. In this way, larger cash balances can benefit from higher returns.

Comparison of current rates on business surplus accounts

The following table compares the rates offered by various financial institutions for business surplus accounts.

How have rates evolved in recent years?

Interest rates on professional surplus accounts have followed trends in ECB key rates. For example, in 2023 with a key rate of 4.25%. rates for professional surplus accounts were higher.

However, in March 2025 the ECB reduced its key rate at 2.5%. in response to moderate inflation and slower economic growth. This decline led to a reduction in the returns offered on professional surplus accounts.

How is interest on a business surplus account taxed?

Interest earned on a professional surplus account is subject to corporate income tax (IS) at the current rate of 25 % .

Unlike regulated savings accounts for individuals, these accounts do not benefit from any specific tax advantages.

The company's tax regime can also influence the taxation of interest income. You should therefore consult a tax advisor to optimize the tax management of this income.

What are the alternatives to business surplus accounts for optimizing your cash flow?

In addition to the professional surplus account, there are a number of other solutions for adding value to a company's cash flow. Each option has its own specific characteristics in terms of return, liquidity and risk.

Term account

Le term account allows invest funds over a defined period ranging from one month to several years. The longer the blocking period, the more attractive the interest rate.

This solution is suitable for companies with stable cash flow that they don't need to use immediately. On the other hand, early withdrawals are often penalized which reduces the flexibility of this investment.

Money market and bond funds

These financial investments offer moderate remuneration with low volatility and rapid access to liquidity .

Money market funds invest primarily in short-term debt instruments. Bond funds, on the other hand, invest in government or corporate bonds.

They are suitable for companies wishing to preserve their capital while generating a slightly higher return than a current account. However, their performance depends on fluctuations in the financial markets.

SCPIs for corporate investors

The Sociétés Civiles de Placement Immobilier (SCPI) de rendement (real estate investment trusts) enable companies to invest indirectly in professional real estate (offices, shops, warehouses). They offer regular income in the form of rental income from property holdings.

This investment presents a potentially higher return than other solutions. However, it has one major constraint: liquidity is reduced. In case of urgent cash needs, Reselling shares can be time-consuming and costly.

Structured products

Structured products are financial instruments combining several assets (stocks, bonds, derivatives). They provide access to attractive yields These are often superior to those of conventional investments, while incorporating partial capital protection mechanisms.

However, risk levels vary according to product composition and market trends. This type of investment is recommended companies with a good knowledge of financial products and a higher risk tolerance.

How do you choose the best rate for your professional surplus account?

Choosing a surplus business account is about more than just the interest rate. Other criteria must be analyzed to select the most advantageous option for your company.

• Performance Compare the interest rates offered by different banks and fintechs. Take into account whether the rate is fixed, progressive or subject to market fluctuations.

• Availability of funds : Check withdrawal conditions. Some accounts allow immediate access, while others require advance notice or limit the frequency of withdrawals.

• Safety Ensure that deposits are covered by a bank guarantee in the event of default. Focus on solid, regulated institutions .

• Related grapes Examine account management fees, early withdrawal costs and any specific conditions that may impact profitability.

Which account to choose, depending on the size of your company?

Not all companies have the same cash management needs. The choice of a professional surplus account depends on a number of factors, including company size, liquidity and financial objectives .

Here are our recommendations for every type of company:

SMEs / VSEs

These structures often need flexibility to manage their cash flow. It is preferable to opt for solutions offering immediate availability of funds, such as a professional surplus account or a company savings account. For a better return, part of the surplus can be invested in a term account with terms adapted to the company's needs.

Major companies

With more cash on hand, they can afford to invest in optimized return solutions . In addition to business surplus accounts, they can diversify their savings with more sophisticated investments such as money-market funds, corporate bonds or performance SCPIs. Active surplus management can help improve profitability without compromising financial security.

Self-employed professionals

As their cash flow is generally more limited, these profiles must focus on simple, accessible solutions . A professional surplus account with free withdrawals and no fees is a good option. For those with occasional surpluses, a short term account can be an interesting solution for obtaining a slightly higher return without tying up funds for too long.

Why choose a Hero pro account?

Le compte pro Hero offers an attractive return of up to 3%, while guaranteeing optimum flexibility . Its main assets are :

• A higher rate than other business surplus accounts.

• Immediate access to funds without notice.

• Simple management with no hidden charges or complex conditions.

This product is therefore an ideal alternative for optimizing your company's cash flow.

To optimize your company's cash flow, you need to choose an investment tailored to your needs. The professional surplus account offers a good compromise between return and availability of funds, but other solutions also exist. Each option needs to be evaluated on the basis of profitability, liquidity and tax considerations. The Hero pro account is a flexible, high-performance alternative for efficient cash management.