Samenvatting van Finance is fun, financieel management van Vera Smets. Deze samenvatting is gebaseerd op de lessen, powerpoints en het boek. Op de beginpagina van het document vind je een inhoudsopgave met welke thema's deze samenvatting specifiek behandeld.
BELANGRIJK: Het examen bevat theorie v...
Finance is fun (YB1097 | 2022)
September 2022 – Januari 2023
ISBN 978-90-3370-191-7
Finance is fun! Financieel management ontcijferd – Vera Smets
Inhoud
Finance is fun (YB1097 | 2022)...............................................................................................................1
Doel financieel management..................................................................................................................1
Herhaling percentages............................................................................................................................1
Les 1: geldstromen in een bedrijf...........................................................................................................2
Inkomende geldstromen....................................................................................................................2
Externe middelen...........................................................................................................................2
Interne middelen............................................................................................................................2
Uitgaande geldstromen......................................................................................................................2
Drie financiële basisdocumenten.......................................................................................................3
Les 2: de balans......................................................................................................................................4
Principes van de balans......................................................................................................................4
De balans en de dubbele boekhouding..........................................................................................4
De balans is een foto (momentopname)........................................................................................4
Hoe herken je een gezonde balans?...................................................................................................5
Een balans doorlichten in 5 stappen...................................................................................................5
Les 3: Resultatenrekening......................................................................................................................7
Film van het intern eigen vermogen...................................................................................................7
Wat is winst?......................................................................................................................................7
Indeling resultatenrekening................................................................................................................7
1. Het bedrijfsresultaat...................................................................................................................7
2. Financieel resultaat.....................................................................................................................8
3. Uitzonderlijk resultaat................................................................................................................8
4. Belastingen.................................................................................................................................8
5. Dividenden..................................................................................................................................8
Les 3 (deel 2): Financiële analyse............................................................................................................9
Solvabiliteit.........................................................................................................................................9
Liquiditeit..........................................................................................................................................10
Rendabiliteit.....................................................................................................................................12
Les 4: Cashflow statement....................................................................................................................14
De grote misvatting: cash = winst.....................................................................................................14
Cashflow vertelt waar de cash vandaag komt..................................................................................15
Cashbronnen en cashlekken.............................................................................................................15
Kasstroom uit bedrijfsactiviteiten.................................................................................................15
, Kasstroom gebruikt door investeringen.......................................................................................17
Kasstroom uit financieringsactiviteiten........................................................................................17
Cashflow… interessant voor elk bedrijf............................................................................................17
Les 5: Internationale terminologie.......................................................................................................18
Capex = Capitalized expense.............................................................................................................18
Opex = operating expense................................................................................................................18
EBIT en EBITDA.................................................................................................................................18
Verband tussen CAPEX, OPEX, EBIT, EBITDA, Winst en cash............................................................19
Les 6: Ommetje langs de beurs.............................................................................................................20
De meeste bedrijven gaan nooit naar de beurs................................................................................20
Waarom gaat een bedrijf naar de beurs?.........................................................................................20
Wat betekent een beursgang voor de balans?.................................................................................20
De waarde van een aandeel.............................................................................................................21
Welke invloed heeft een koersverandering op de balans?...........................................................21
Aandelen en obligaties.....................................................................................................................21
Obligatie.......................................................................................................................................21
Derivaten of afgeleide producten.....................................................................................................22
Hedging: derivaten als bescherming.............................................................................................22
OPTIES..........................................................................................................................................22
SWAPS, CALLS, PUTS.....................................................................................................................22
Opties schrijven … wees zeer voorzichtig.........................................................................................22
Extra les: break-evenanalyse................................................................................................................24
Break-evenanalyse........................................................................................................................24
Stellingen..............................................................................................................................................26
LES 1: geldstromen in een bedrijf.................................................................................................26
LES 2: de balans............................................................................................................................26
LES 3: de resultatenrekening.......................................................................................................27
LES 3 (deel 2): financiële analyse..................................................................................................28
LES 4: de cash flow statement......................................................................................................29
LES 5: internationale terminologie...............................................................................................29
Finance is fun (YB1097 | 2022)...........................................................................................................1
Doel financieel management..................................................................................................................1
Herhaling percentages...........................................................................................................................1
Les 1: geldstromen in een bedrijf...........................................................................................................2
Inkomende geldstromen....................................................................................................................2
Externe middelen...........................................................................................................................2
Interne middelen............................................................................................................................2
, Uitgaande geldstromen......................................................................................................................2
Drie financiële basisdocumenten.......................................................................................................2
Les 2: de balans......................................................................................................................................3
Principes van de balans......................................................................................................................3
De balans en de dubbele boekhouding..........................................................................................3
De balans is een foto (momentopname)........................................................................................3
Hoe herken je een gezonde balans?...................................................................................................4
Een balans doorlichten in 5 stappen..................................................................................................4
Les 3: Resultatenrekening......................................................................................................................5
Film van het intern eigen vermogen...................................................................................................5
Wat is winst?......................................................................................................................................5
Indeling resultatenrekening...............................................................................................................5
1. Het bedrijfsresultaat...............................................................................................................5
2. Financieel resultaat................................................................................................................6
3. Uitzonderlijk resultaat............................................................................................................6
4. Belastingen.............................................................................................................................6
5. Dividenden.............................................................................................................................6
Les 3 (deel 2): Financiële analyse...........................................................................................................7
Solvabiliteit.........................................................................................................................................7
Liquiditeit...........................................................................................................................................8
Rendabiliteit.......................................................................................................................................9
Les 4: Cashflow statement...................................................................................................................10
De grote misvatting: cash = winst.....................................................................................................10
Cashflow vertelt waar de cash vandaag komt..................................................................................11
Cashbronnen en cashlekken.............................................................................................................11
Kasstroom uit bedrijfsactiviteiten.................................................................................................11
Kasstroom gebruikt door investeringen.......................................................................................11
Kasstroom uit financieringsactivieiten..........................................................................................12
Cashflow… interessant voor elk bedrijf............................................................................................12
Les 5: Internationale terminologie.......................................................................................................13
Capex = Capitalized expense............................................................................................................13
Opex = operating expense................................................................................................................13
EBIT en EBITDA.................................................................................................................................13
Verband tussen CAPEX, OPEX, EBIT, EBITDA, Winst en cash............................................................14
Les 6: Ommetje langs de beurs............................................................................................................15
De meeste bedrijven gaan nooit naar de beurs................................................................................15
Waarom gaat een bedrijf naar de beurs?.........................................................................................15
, Wat betekent een beursgang voor de balans?.................................................................................15
De waarde van een aandeel.............................................................................................................15
Welke invloed heeft een koersverandering op de balans?...........................................................16
Aandelen en obligaties.....................................................................................................................16
Obligatie.......................................................................................................................................16
Derivaten of afgeleide producten.....................................................................................................16
Hedging: derivaten als bescherming............................................................................................16
OPTIES..........................................................................................................................................16
SWAPS, CALLS, PUTS.....................................................................................................................17
Opties schrijven … wees zeer voorzichtig.........................................................................................17
Extra les: break-evenanalyse................................................................................................................18
Break-evenanalyse.......................................................................................................................18
Stellingen..............................................................................................................................................19
LES 1: geldstromen in een bedrijf.................................................................................................19
LES 2: de balans............................................................................................................................19
LES 3: de resultatenrekening........................................................................................................20
LES 3 (deel 2): financiële analyse..................................................................................................20
LES 4: de cash flow statement.....................................................................................................21
LES 5: internationale terminologie...............................................................................................21
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