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2023Externe verslaggeving 1
,Inhoudsopgave
Week 1.......................................................................................................................................................... 1
Een handelsonderneming.....................................................................................................................................1
Het economisch waarde begrip............................................................................................................................2
BV Beuk................................................................................................................................................................3
Celeste NV............................................................................................................................................................4
Week 2.......................................................................................................................................................... 6
VDL Groep BV.......................................................................................................................................................6
NV ROVA holding..................................................................................................................................................9
Gebeurtenissen na balansdatum.......................................................................................................................10
Atlas BV..............................................................................................................................................................11
Week 3........................................................................................................................................................ 12
Greenair NV........................................................................................................................................................12
BV Sallandia.......................................................................................................................................................13
Global Connections.............................................................................................................................................15
Week 4........................................................................................................................................................ 17
BV Huis...............................................................................................................................................................17
Horst Bouw BV...................................................................................................................................................19
Week 5........................................................................................................................................................ 22
NV Techno..........................................................................................................................................................22
Royal Schiphol Group.........................................................................................................................................23
PW NV................................................................................................................................................................24
Week 6........................................................................................................................................................ 26
Glad/Weg BV......................................................................................................................................................26
Ventura BV.........................................................................................................................................................26
Ko Kos.................................................................................................................................................................28
,Week 1
Een handelsonderneming
1. Balans
Debet € Credit €
VA Eigen vermogen €625.000
Gebouwen €336.000
Auto’s €90.000 Langlopende schulden:
€426.000 9%- Hypothecaire lening €180.000
VLA
Voorraad €100.000 Kortlopende schulden:
Debiteuren €90.000 Crediteuren €110.000
Liquide middelen €299.000
€489.000
Totaal €915.000 Totaal €915.000
Toelichting:
Gebouwen: 352.000 - (400.000*4%)
Auto’s: 150.000- (40%*150.000)
Voorraad: (3.000+18.000-19.000) *50
Debiteuren: (1.900.000-1.810.000)
9%- Hypothecaire lening: 200.000-20.000
Crediteuren: 900.000-790.000
Liquide middelen:
Saldo 1-1-2020 €83.000
Ontvangsten:
Debiteuren 1-1-2020 €85.000
Verkopen €1.810.000
Privé €50.000
Totale ontvangst €1.945.000+
Uitgaven:
Uitgekeerde winst €40.000
Crediteuren €165.000
Inkopen €790.000
Aflossing lening €20.000
Interest 9% *€200.000 €18.000
Lonen en sociale lasten €696.000
Totale uitgaven €1.729.000-
Saldo 31-12-2020 €299.000
1
, 2.
EV eind €625.000
EV begin €455.000
Toename €170.000
Stortingen €50.000 - (privé)
Onttrekkingen €40.000 + (winstuitkering)
€160.000
3. Resultatenrekening
Opbrengst verkopen (omzet) €1.900.000
Kostprijs verkopen (inkoop) €950.000
Lonen en sociale lasten €696.000
Interest lasten 9%*€200.000 €18.000
Afschrijvingen:
Gebouwen €16.000
Auto’s €60.000
Totale kosten €1.740.000
Winst €160.000
Het economisch waarde begrip
1.
Jaar 1:
30.000 30.000 50.000
Vermogen 1/1 = + 2 + 3 = €89.632
1,1 (1,1) (1,1)
30.000 50.000
Vermogen 31/12 = 30.000 + + = €98.595
1,1 (1,1)2
Winst:
€98.595 - €89.632 = €8.963
Investering jaar 1 €100.000
Vermogen jaar 1 €89.632
Aanvangswinst €10.368
Jaar 2:
30.000 50.000
Vermogen 1/1 = 21.037* + + 2 = €89.632
1,1 (1,1)
50.000
Vermogen 31/12 = 21.037 + 30.000 + = €96.492
1,1
Winst:
€96.492 - €89.632 = €8.963
*=30.000-8.963
2
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