Drawing up a balance sheet of incoming and outgoing materials in France in 2024

In this article

In companies' ongoing quest for more efficient, sustainable resource management, the materials balance is an indispensable tool. This method, also known as "Bilan Matière", enables in-depth analysis of the flow of materials into and out of a company, providing a precise view of its environmental and economic performance. In this article, we explore in detail the concept of material balancing, its methodology, its benefits and concrete examples of its application in 2024.

What is a materials balance sheet?

A material balance, also known as a material balance or material flow balance, is an analysis of a material's physical and chemical properties. analysis method used to evaluate the flow of materials into and out of a company, process or system.. Its main objective is to quantify and track the various materials used, produced and discharged within the entity under study, and to understand the interactions between these flows.

More concretely, A materials balance involves collecting data on the raw materials used, the products manufactured, the waste generated and the emissions into the environment throughout the life cycle of the entity studied. These data are then analyzed and aggregated to calculate net quantities of incoming and outgoing materials, as well as recycling, reclamation and rejection rates.

The materials balance enables us to understand the consumption of resources and the losses and wastage of materials.and the environmental impact associated with the activities studied. It is a valuable tool for identifying inefficiencies, optimizing production processes, reducing costs, minimizing environmental impact and promoting more sustainable resource management.

The methodology

Carrying out a material balance involves several key steps:

  • Identification of material flows : The first step is to identify all material flows into and out of the company, process or system under study. This includes raw materials used, products manufactured, by-products generated, waste produced, as well as emissions into the environment.
  • Data collection : Once the material flows have been identified, it is necessary to collect quantitative data on these flows. This may involve consulting production records, waste management reports, energy consumption data, raw material purchase invoices, etc.
  • Quantifying flows : The data collected must then be quantified, i.e. converted into standard units of measurement such as tons, cubic meters or kilograms. It is important to take into account all stages of the material life cycle, from extraction of raw materials to final disposal.
  • Data analysis : Once quantified, material flows need to be analyzed to understand trends, patterns and interactions between them. This can include identifying the main sources of waste, opportunities for recycling or recovery, and inefficiencies in production processes.
  • Balance sheet calculation : Based on the data collected and analyzed, input and output material balances can be calculated. This involves comparing incoming material quantities with outgoing material quantities, in order to determine net losses, recycling and recovery rates, and environmental emissions.
  • Interpreting the results : Finally, the results of the material balance must be interpreted to identify opportunities for improving and reducing environmental impacts. This can lead to the implementation of measures to optimize processes, reduce waste, promote recycling and recovery, and raise awareness among employees and stakeholders.

What are the advantages of materials balancing?

The Materials Balance offers several significant advantages:

  • Process optimization : By identifying inefficient or excessive material flows, the Materials Balance enables companies to optimize their production processes. This can result in reduced waste, better utilization of raw materials and improved overall operating efficiency.
  • Cost reduction : By minimizing material losses and promoting recycling and recovery, the Materials Balance helps to reduce the costs of purchasing new raw materials and disposing of waste. This can lead to significant savings for the company in the long term.
  • Improving sustainability : By promoting a more efficient use of resources and reducing environmental impact, the Materials Balance helps to reinforce a company's sustainability and environmental responsibility. This can improve the company's image with customers, investors and other stakeholders.
  • Regulatory compliance : By following guidelines and standards for materials and waste management, Material Balance helps companies to comply with current environmental regulations. This reduces the risk of legal sanctions and enhances the company's reputation as a responsible player.
  • Innovation and competitiveness : By identifying opportunities for optimization and encouraging innovation in materials management, Materials Balances can help companies remain competitive in the marketplace. This can lead to the development of more sustainable products and processes, meeting consumers' growing expectations in terms of environmental responsibility.

Example of Materials Balance by Sector

Food industry :

  • A fruit juice producer carries out a material balance to assess the efficiency of his production processes. He analyzes the quantities of fruit used, the volumes of juice produced and the quantities of waste generated, in order to identify opportunities for optimization and reduction of food waste.

Manufacturing industry :

  • A furniture manufacturing plant calculates its material balance to assess its recycling and waste recovery rate. It analyzes the quantities of wood used, the volumes of production waste and the possibilities for reusing scrap wood, in order to reduce its environmental footprint and waste management costs.

Chemical industry :

  • A plastics production company carries out a materials audit to assess its environmental impact. It analyzes the quantities of raw materials used, the volumes of products manufactured and the associated greenhouse gas emissions, in order to take steps to reduce its carbon footprint and promote more sustainable production.

Mining industry :

  • A copper mine carries out a materials balance to assess the efficiency of its mining and processing operations. It analyzes the quantities of ore extracted, the volumes of copper concentrate produced and the quantities of mining waste generated, in order to optimize its processes and minimize its environmental impact.

Construction industry :

  • A construction company carries out a materials audit to evaluate waste management on its sites. It analyzes the quantities of materials used, the volumes of construction waste and the possibilities for reusing or recycling materials, in order to reduce costs and promote more sustainable construction.

How can I be supported in this process? 

Phishia, an environmental assessment consultancy, offers specialized expertise and customized services to help companies achieve their goals of sustainability and responsible resource management.

By choosing Phishia as a partner in your materials audit, you benefit from several advantages:

  • Technical expertise : Phishia has a team of qualified experts in the field of environmental assessment, with in-depth experience in carrying out material balances in various industrial sectors. Their technical expertise ensures a precise and comprehensive analysis of your material flows.
  • Personalized support : Phishia offers personalized support throughout the materials assessment process, tailored to your company's specific needs. Their consultants will work closely with you to understand your objectives, collect the necessary data, analyze the results and recommend measures for improvement.
  • Proven methodology : Phishia uses a proven methodology and specialized tools to carry out material balances, ensuring a rigorous and efficient approach. Their process is based on industry best practices and international standards for resource management and environmental assessment.
  • Commitment to sustainability : By choosing Phishia as your partner, you demonstrate your commitment to sustainability and environmental responsibility. Their expertise will enable you to take concrete steps to reduce your environmental footprint, optimize your processes and improve your overall performance.

In this article

Phishia helps you understand and reduce your company's impact on the environment

en_US