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Samenvatting - Analyse van de Jaarrekening
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volledige samenvatting van de cursus Analyse van de Jaarrekening
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AnnabelleVandenbossche
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ANALYSE VAN DEJAARREKENING
KU LEUVEN 2021-2022
,Inhoudsopgave
1.1 Wat is analyse van de jaarrekening?..........................................................3
1.2 de jaarrekening........................................................................................3
1.2.1 publicatieverplichtingen......................................................................................... 3
1.2.2 opmaakverplichtingen............................................................................................ 3
1.2.2.1 Enkelvoudige jaarrekening:..............................................................................3
1.2.2.2 Geconsolideerde jaarrekening:.........................................................................4
2.1 voorbereidende fase op sectorniveau........................................................5
2.2 voorbereidende werkzaamheden op ondernemingsniveau..........................5
2.2.1 Algemene informatie.............................................................................................. 5
2.2.2 informatie met betrekking tot het boekjaar............................................................5
2.3 voorbereidende werkzaamheden: besluit...................................................7
3.1 kerncijfers uit de balans...........................................................................8
3.1.1 Bepaling van de kerncijfers....................................................................................8
3.1.2 samenstelling van de kerncijfers............................................................................8
3.1.3 voorstel tot remediëring......................................................................................... 9
3.2 kerncijfers uit de resultatenrekening.........................................................9
5.1 inleiding: analyse met ratio’s..................................................................10
5.2 rentabiliteitsratio’s.................................................................................11
5.2.1 Retrun on equity................................................................................................... 11
5.2.2 Return on assets................................................................................................... 11
5.3 financiële hefboommultiplicator..............................................................12
5.4 Besluit................................................................................................... 13
6.1 inleiding: doel van de solvabiliteitsanalyse..............................................13
6.2 Statische solvabiliteitsratio’s..................................................................14
6.2.1 graad van financiële onafhankelijkheid................................................................14
6.2.2 zelffinancieringsgraad.......................................................................................... 15
6.3 dynamische solvabiliteitsratio’s..............................................................15
6.3.1 dekking van het vreemd vermogen lange termijn door de cashflow....................15
6.3.2 dekking van de schulden die vervallen op minder dan een jaar door de cashflow
...................................................................................................................................... 16
, 6.4 waarborgen en convenanten...................................................................16
7.1 de analyse van de liquiditeit binnen de onderneming...............................16
7.1.1 netto-bedrijfskapitaal...........................................................................................16
7.1.2 netto-bedrijfskapitaalbehoefte.............................................................................17
7.1.3 Maatregelen ter remediëring................................................................................18
7.1.3.1 Voorraadnotatie.............................................................................................. 18
7.1.3.2 klantenkrediet................................................................................................ 19
7.1.3.3 leverancierskrediet......................................................................................... 19
7.2 de analyse van de liquiditeitspositie in vergelijking met andere
ondernemingen............................................................................................ 19
7.2.1 current ratio......................................................................................................... 20
7.2.2 acid ratio.............................................................................................................. 20
8.1 rode lichten in een financiële analyse......................................................20
8.2 samenhang tussen de verschillende ratio’s..............................................20
8.3 vuistregels............................................................................................. 21
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