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Samenvatting Alle formules (ook om de tabellen op te stellen) van FAO
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Alle formules (ook om de tabellen op te stellen) van financiële analyse van de onderneming van Huysman, Joke
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Pagina 1 van 13Te kennen formules FAO
Betekenis Formule
Kasstromenanalyse
Cashflow na belastingen Als:
- Als optelling - = 𝑤𝑖𝑛𝑠𝑡 𝑛𝑎 𝑏𝑒𝑙𝑎𝑠𝑡𝑖𝑛𝑔𝑒𝑛 (𝑅𝑅) + (𝑛𝑖𝑒𝑡-𝑘𝑎𝑠𝑘𝑜𝑠𝑡𝑒𝑛 − 𝑛𝑖𝑒𝑡-𝑘𝑎𝑠𝑜𝑝𝑏𝑟𝑒𝑛𝑔𝑠𝑡𝑒𝑛)
- Als verschil - = (𝑘𝑎𝑠𝑜𝑝𝑏𝑟𝑒𝑛𝑠𝑡𝑒𝑛 − 𝑘𝑎𝑠𝑘𝑜𝑠𝑡𝑒𝑛) − 𝑏𝑒𝑙𝑎𝑠𝑡𝑖𝑛𝑔𝑒𝑛
Niet-kaskosten – niet- = 𝐴𝑓𝑠𝑐ℎ𝑟𝑖𝑗𝑣𝑖𝑛𝑔𝑒𝑛 𝑒𝑛 𝑤𝑎𝑎𝑟𝑑𝑒𝑣𝑒𝑟𝑚𝑖𝑛𝑑𝑒𝑟𝑖𝑛𝑔𝑒𝑛 𝑜𝑝 𝑣𝑎𝑠𝑡𝑒 𝑎𝑐𝑡𝑖𝑣𝑎 (𝑅𝑅)
kasopbrengsten + 𝑤𝑎𝑎𝑟𝑑𝑒𝑣𝑒𝑟𝑚𝑖𝑛𝑑𝑒𝑟𝑖𝑛𝑔𝑒𝑛 𝑜𝑝 𝑣𝑙𝑜𝑡𝑡𝑒𝑛𝑑𝑒 𝑎𝑐𝑡𝑖𝑣𝑎 (𝑅𝑅)
+ 𝑣𝑜𝑜𝑟𝑧𝑖𝑒𝑛𝑖𝑛𝑔𝑒𝑛 𝑒𝑛 𝑢𝑖𝑡𝑔𝑒𝑠𝑡𝑒𝑙𝑑𝑒 𝑏𝑒𝑙𝑎𝑠𝑡𝑖𝑛𝑔𝑒𝑛 𝑣𝑎𝑛 ℎ𝑒𝑡 𝑏𝑜𝑒𝑘𝑗𝑎𝑎𝑟 (𝐽𝑅, −(
< 635|8 > +|6560| − |6561| − |7620| − |7621|+< 6620 > +< 6621 > −|780| + |680|)
+𝑚𝑖𝑛𝑑𝑒𝑟𝑤𝑎𝑎𝑟𝑑𝑒𝑛 𝑏𝑖𝑗 𝑑𝑒 𝑟𝑒𝑎𝑙𝑖𝑠𝑎𝑡𝑖𝑒 𝑣𝑎𝑛 𝑣𝑎𝑠𝑡𝑒 𝑎𝑐𝑡𝑖𝑣𝑎 (𝐽𝑅, −(|6630| + |6631|))1
−𝑘𝑎𝑝𝑖𝑡𝑎𝑎𝑙𝑠𝑢𝑏𝑠𝑖𝑒𝑑𝑖𝑒𝑠 𝑎𝑎𝑛𝑔𝑒𝑟𝑒𝑘𝑒𝑛𝑑 𝑜𝑝 𝑑𝑒 𝑟𝑒𝑠𝑢𝑙𝑡𝑎𝑡𝑒𝑛𝑟𝑒𝑘𝑒𝑛𝑖𝑛𝑔 (𝑅𝑅, −|9125|)
Cashflow van het eigen = 𝑤𝑖𝑛𝑠𝑡 𝑣𝑎𝑛 ℎ𝑒𝑡 𝑏𝑜𝑒𝑘𝑗𝑎𝑎𝑟 𝑛𝑎 𝑏𝑒𝑙𝑎𝑠𝑡𝑖𝑛𝑔𝑒𝑛 (𝑅𝑅)
vermogen na belastingen +(𝑛𝑖𝑒𝑡-𝑘𝑎𝑠𝑘𝑜𝑠𝑡𝑒𝑛 − 𝑛𝑖𝑒𝑡-𝑘𝑎𝑠𝑜𝑝𝑏𝑟𝑒𝑛𝑔𝑠𝑡𝑒𝑛 )
Financiële kosten van het = 𝑓𝑖𝑛𝑎𝑛𝑐𝑖ë𝑙𝑒 𝑘𝑜𝑠𝑡𝑒𝑛 𝑣𝑎𝑛 ℎ𝑒𝑡 𝑣𝑟𝑒𝑒𝑚𝑑 𝑣𝑒𝑟𝑚𝑜𝑔𝑒𝑛 (𝑅𝑅)
vreemd vermogen −𝑎𝑓𝑠𝑐ℎ𝑟𝑖𝑗𝑣𝑖𝑛𝑔𝑒𝑛 𝑣𝑎𝑛 𝑘𝑜𝑠𝑡𝑒𝑛 𝑏𝑖𝑗 𝑢𝑖𝑡𝑔𝑖𝑓𝑡𝑒 𝑣𝑎𝑛 𝑙𝑒𝑛𝑖𝑔𝑛𝑒𝑛 𝑒𝑛 𝑣𝑎𝑛 𝑑𝑖𝑠𝑎𝑔𝑖𝑜 (𝐽𝑅, −|6501|)
Operationele cashflow na = 𝑐𝑎𝑠ℎ𝑓𝑙𝑜𝑤 𝑣𝑎𝑛 ℎ𝑒𝑡 𝑒𝑖𝑔𝑒𝑛 𝑣𝑒𝑟𝑚𝑜𝑔𝑒𝑛 𝑛𝑎 𝑏𝑒𝑙𝑎𝑠𝑡𝑖𝑛𝑔𝑒𝑛
belastingen +𝑓𝑖𝑛𝑎𝑛𝑐𝑖ë𝑙𝑒 𝑘𝑎𝑠𝑘𝑜𝑠𝑡𝑒𝑛 𝑣𝑎𝑛 ℎ𝑒𝑡 𝑣𝑟𝑒𝑒𝑚𝑑 𝑣𝑒𝑟𝑚𝑜𝑔𝑒𝑛
Vlottende bedrijfsactiva (staat = 𝑣𝑜𝑜𝑟𝑟𝑎𝑑𝑒𝑛 𝑒𝑛 𝑏𝑒𝑠𝑡𝑒𝑙𝑙𝑖𝑛𝑔𝑒𝑛 𝑖𝑛 𝑢𝑖𝑡𝑣𝑜𝑒𝑟 (𝐵)
ook in tabel 13 van liquiditeit) +𝑣𝑜𝑟𝑑𝑒𝑟𝑖𝑛𝑔𝑒𝑛 ≤ 1 𝑗𝑎𝑎𝑟 (𝐵)
+𝑜𝑣𝑒𝑟𝑙𝑜𝑝𝑒𝑛𝑑𝑒 𝑟𝑒𝑘𝑒𝑛𝑖𝑛𝑔𝑒𝑛 𝑣𝑎𝑛 ℎ𝑒𝑡 𝑎𝑐𝑡𝑖𝑒𝑓 (𝐵)
1 PAS OP: wanneer de minderwaarden van de VA negatief zijn “-“ → geen “+” van maken!
Financiële analyse van de onderneming Te kennen formules
, Pagina 2 van 13
Operationeel vreemd vermogen = ℎ𝑎𝑛𝑑𝑒𝑙𝑠𝑠𝑐ℎ𝑢𝑙𝑑𝑒𝑛 ≤ 1 𝑗𝑎𝑎𝑟 (𝐽𝑅, |44|)
op korte termijn (staat ook in +𝑜𝑛𝑡𝑣𝑎𝑛𝑔𝑒𝑛 𝑣𝑜𝑜𝑟𝑢𝑖𝑡𝑏𝑒𝑡𝑎𝑙𝑖𝑛𝑔𝑒𝑛 𝑜𝑝 𝑏𝑒𝑠𝑡𝑒𝑙𝑙𝑖𝑛𝑔𝑒𝑛 ≤ 1 𝑗𝑎𝑎𝑟 (𝐽𝑅, |46|)
tabel 13 liquiditeit) +𝑠𝑐ℎ𝑢𝑙𝑑𝑒𝑛 𝑚. 𝑏. 𝑡. 𝑏𝑒𝑙𝑎𝑠𝑡𝑖𝑛𝑔𝑒𝑛, 𝑏𝑒𝑧𝑜𝑙𝑑𝑖𝑔𝑖𝑛𝑔𝑒𝑛 𝑒𝑛 𝑠𝑜𝑐𝑖𝑎𝑙𝑒 𝑙𝑎𝑠𝑡𝑒𝑛 (𝐽𝑅, |45|)
+𝑜𝑣𝑒𝑟𝑖𝑔𝑒 𝑠𝑐ℎ𝑢𝑙𝑑𝑒𝑛 ≤ 1 𝑗𝑎𝑎𝑟 (𝐽𝑅, |47|48|)
+𝑜𝑣𝑒𝑟𝑙𝑜𝑝𝑒𝑛𝑑𝑒 𝑟𝑒𝑘𝑒𝑛𝑖𝑛𝑔𝑒𝑛 𝑝𝑎𝑠𝑠𝑖𝑒𝑓 (𝐵)
Nettobedrijfskapitaalbehoefte = 𝑣𝑙𝑜𝑡𝑡𝑒𝑛𝑑𝑒 𝑏𝑒𝑑𝑟𝑖𝑗𝑓𝑠𝑎𝑐𝑡𝑖𝑣𝑎 − 𝑜𝑝𝑒𝑟𝑎𝑡𝑖𝑜𝑛𝑒𝑒𝑙 𝑣𝑟𝑒𝑒𝑚𝑑 𝑣𝑒𝑟𝑚𝑜𝑔𝑒𝑛 𝑜𝑝 𝑘𝑜𝑟𝑡𝑒 𝑡𝑒𝑟𝑚𝑖𝑗𝑛
(staat ook in tabel 13 liquiditeit)
Verandering van de vlottende = 𝑛𝑒𝑡𝑡𝑜𝑣𝑒𝑟𝑎𝑛𝑑𝑒𝑟𝑖𝑛𝑔 (𝐵)
bedrijfsactiva +𝑤𝑎𝑎𝑟𝑑𝑒𝑣𝑒𝑟𝑚𝑖𝑛𝑑𝑒𝑟𝑖𝑛𝑔𝑒𝑛 𝑜𝑝 𝑣𝑙𝑜𝑡𝑡𝑒𝑛𝑑𝑒 𝑎𝑐𝑡𝑖𝑣𝑎 𝑣𝑎𝑛 ℎ𝑒𝑡 𝑏𝑜𝑒𝑘𝑗𝑎𝑎𝑟 (𝐽𝑅)
= −(∆|3| + ∆|40|41| + ∆|490|1|) + −(< 631|4 > +< 651 >)
Verandering van het = ℎ𝑎𝑛𝑑𝑒𝑙𝑠𝑠𝑐ℎ𝑢𝑙𝑑𝑒𝑛 ≤ 1 𝑗𝑎𝑎𝑟 (𝐽𝑅, ∆|44|)
operationeel vreemd vermogen +𝑜𝑛𝑡𝑣𝑎𝑛𝑔𝑒𝑛 𝑣𝑜𝑜𝑟𝑢𝑖𝑡𝑏𝑒𝑡𝑎𝑙𝑖𝑛𝑔𝑒𝑛 𝑜𝑝 𝑏𝑒𝑠𝑡𝑒𝑙𝑙𝑖𝑛𝑔𝑒𝑛 ≤ 1 𝑗𝑎𝑎𝑟 (𝐽𝑅, ∆|46|)
≤ 1 jaar +𝑠𝑐ℎ𝑢𝑙𝑑𝑒𝑛 𝑚. 𝑏. 𝑡. 𝑏𝑒𝑙𝑎𝑠𝑡𝑖𝑛𝑔𝑒𝑛, 𝑏𝑒𝑧𝑜𝑙𝑑𝑖𝑔𝑖𝑛𝑔𝑒𝑛 𝑒𝑛 𝑠𝑜𝑐𝑖𝑎𝑙𝑒 𝑙𝑎𝑠𝑡𝑒𝑛 (𝐽𝑅, ∆|45|)
+𝑜𝑣𝑒𝑟𝑖𝑔𝑒 𝑠𝑐ℎ𝑢𝑙𝑑𝑒𝑛 ≤ 1 𝑗𝑎𝑎𝑟 (𝐽𝑅, ∆|47|48|)
+𝑜𝑣𝑒𝑟𝑙𝑜𝑝𝑒𝑛𝑑𝑒 𝑟𝑒𝑘𝑒𝑛𝑖𝑛𝑔𝑒𝑛 𝑝𝑎𝑠𝑠𝑖𝑒𝑓 (𝐵, ∆|492|3|)
Verandering van de = 𝑣𝑒𝑟𝑎𝑛𝑑𝑒𝑟𝑖𝑛𝑔 𝑣𝑎𝑛 𝑑𝑒 𝑣𝑙𝑜𝑡𝑡𝑒𝑛𝑑𝑒 𝑏𝑒𝑑𝑟𝑖𝑗𝑓𝑠𝑎𝑐𝑡𝑖𝑣𝑎
nettobedrijfskapitaalbehoefte +𝑣𝑒𝑟𝑎𝑛𝑑𝑒𝑟𝑖𝑛𝑔 𝑜𝑝𝑒𝑟𝑎𝑡𝑖𝑜𝑛𝑒𝑒𝑙 𝑣𝑟𝑒𝑒𝑚𝑑 𝑣𝑒𝑟𝑚𝑜𝑔𝑒𝑛 ≤ 1 𝑗𝑎𝑎𝑟
Kasstroom uit operaties = 𝑜𝑝𝑒𝑟𝑎𝑡𝑖𝑜𝑛𝑒𝑙𝑒 𝑐𝑎𝑠ℎ𝑓𝑙𝑜𝑤 𝑛𝑎 𝑏𝑒𝑙𝑎𝑠𝑡𝑖𝑛𝑔𝑒𝑛
+𝑣𝑒𝑟𝑎𝑛𝑑𝑒𝑟𝑖𝑛𝑔 𝑣𝑎𝑛 𝑑𝑒 𝑛𝑒𝑡𝑡𝑜𝑏𝑒𝑑𝑟𝑖𝑗𝑓𝑠𝑘𝑎𝑝𝑖𝑡𝑎𝑎𝑙𝑏𝑒ℎ𝑜𝑒𝑓𝑡𝑒
(Des)investeringen = 𝑛𝑒𝑡𝑡𝑜𝑣𝑒𝑟𝑎𝑛𝑑𝑒𝑟𝑖𝑛𝑔 (−∆|20|)
oprichtingskosten2 −𝑎𝑓𝑠𝑐ℎ𝑟𝑖𝑗𝑣𝑖𝑛𝑔𝑒𝑛 𝑒𝑛 𝑤𝑎𝑎𝑟𝑑𝑒𝑣𝑒𝑟𝑚𝑖𝑛𝑑𝑒𝑟𝑖𝑛𝑔𝑒𝑛 𝑣𝑎𝑛 ℎ𝑒𝑡 𝑏𝑜𝑒𝑘𝑗𝑎𝑎𝑟 (−|8003|)
(Des)investeringen immateriële = 𝑛𝑒𝑡𝑡𝑜𝑣𝑒𝑟𝑎𝑛𝑑𝑒𝑟𝑖𝑛𝑔 (−∆|21|)
vaste activa1 −𝑎𝑓𝑠𝑐ℎ𝑟𝑖𝑗𝑣𝑖𝑛𝑔𝑒𝑛 𝑒𝑛 𝑤𝑎𝑎𝑟𝑑𝑒𝑣𝑒𝑟𝑚𝑖𝑛𝑑𝑒𝑟𝑖𝑛𝑔𝑒𝑛 𝑣𝑎𝑛 ℎ𝑒𝑡 𝑏𝑜𝑒𝑘𝑗𝑎𝑎𝑟(−|8071 − 5| − |8081 − 5|)
(Des)investeringen materiële = 𝑛𝑒𝑡𝑡𝑜𝑣𝑒𝑟𝑎𝑛𝑑𝑒𝑟𝑖𝑛𝑔 (−∆|22|27|)
vaste activa1 +𝑚𝑒𝑒𝑟𝑤𝑎𝑎𝑟𝑑𝑒𝑛 (|8211 − 6| − |8231 − 6|
−𝑎𝑓𝑠𝑐ℎ𝑟𝑖𝑗𝑣𝑖𝑛𝑔𝑒𝑛 𝑒𝑛 𝑤𝑎𝑎𝑟𝑑𝑒𝑣𝑒𝑟𝑚𝑖𝑛𝑑𝑒𝑟𝑖𝑛𝑔𝑒𝑛 𝑣𝑎𝑛 ℎ𝑒𝑡 𝑏𝑜𝑒𝑘𝑗𝑎𝑎𝑟(−|8271 − 6| − |8281 − 6|)
2
Positieve cijfers zijn inkomsten = desinvesteringen / negatieve cijfers zijn uitgaven = investeringen.
Financiële analyse van de onderneming Te kennen formules
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