Vehicle fleet assessment (focus on benefits in kind)

Standardize benefits-in-kind practices across 5 entities and ensure social compliance before January 2026 :

• Update and harmonize the BIK policy across the entire group scope
• Reduce social risk exposure and ensure compliance
• Obtain a TCO view of the fleet by entity and upcoming changes
• Define a greening roadmap compliant with LOM requirements for January 2026

Key figures and context

• 152 passenger vehicles distributed across 5 entities with heterogeneous allocation rules
• Greening rate from 1% to 13% depending on the entity
• Partial compliance following URSSAF changes and heterogeneous practices

Mission timeline

• Phase 1: Diagnosis of usage, expenses, processes and internal organization (data analysis + interviews)
• Phase 2: Study of possible scenarios: financial and social impacts
  Recalibration of BIK rules and employee contribution
• Phase 3: Identification of additional optimization opportunities and benchmarking of commercial terms
• Phase 4: Common foundation of best practices to be deployed across all entities

Our added value and results

• Neutrality and benchmarking provided to objectively assess gaps between entities without internal bias
• BIK and URSSAF expertise leveraged to guide choices and secure decisions
• Accelerated timeline: roadmap completed in 1 month ahead of the regulatory deadline

Contractual issues identified ranging from 5% to 18%

BIK roadmap delivered for January 2026

Common foundation presented across the 5 entities