1. A method of coding a video image sequence in coefficients of frequency sub-bands with different spatial resolutions, the method comprising: forming with a coding device at least one data stream having at least one restitution level comprising coefficients of frequency sub-bands having a spatial resolution equal to a spatial resolution of the restitution level, obtaining an effective spatial resolution for each of the frequency sub-band coefficients; comparing each effective spatial resolution with the spatial resolution or spatial resolutions of the at least one restitution level; and after the steps of obtaining and comparing, inserting with the coding device, in at least one of the restitution levels, coefficients of frequency sub-bands having a spatial resolution higher than the spatial resolution or spatial resolutions of the at least one restitution level, the frequency sub-band coefficients inserted in the restitution level being coefficients having an effective spatial resolution lower than the spatial resolution or spatial resolutions of the restitution level.