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Uitgebreide samenvatting Analyse van de jaarrekening (Ann Gaeremynck) (18/20)
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Analyse v. d. jaarrekeningHOOFDSTUK 1. INLEIDENDE BESCHOUWINGEN.......................................................................................... 5
1. HET DOEL VAN ANALYSE VAN DE JR .................................................................................................................... 5
2. RELEVANTIE VAN DE ANALYSE VAN DE JR ............................................................................................................. 5
2.1. Aandeelhouders ................................................................................................................................ 5
2.2. Schuldeisers: financiële instellingen .................................................................................................. 6
2.3. Schuldeisers: leveranciers .................................................................................................................. 6
2.4. Concurrenten, overnemers ................................................................................................................ 6
2.5. Werknemers ...................................................................................................................................... 6
3. DE JR: OPMAAK- EN PUBLICATIEVERRICHTINGEN IN BELGIË ..................................................................................... 7
HOOFDSTUK 2. VOORBEREIDENDE FASE .................................................................................................... 9
1. AANDACHTSPUNTEN IN DE VOORBEREIDENDE FASE ................................................................................................ 9
1.1. Voorbereidende werkzaamheden op sectorniveau ........................................................................... 9
1.2. Voorbereidende werkzaamheden op ond.sniveau ............................................................................ 9
1.3. Jaarlijks beheersverslag................................................................................................................... 11
1.4. Waarderingsregels .......................................................................................................................... 12
1.5. Verleende waarborgen .................................................................................................................... 12
1.6. Besluit .............................................................................................................................................. 13
HOOFDSTUK 3. IDENTIFICEREN V. D. KERNCIJFERS UIT DE BALANS EN DE RR ........................................... 13
1. KERNCIJFERS IN DE BALANS ............................................................................................................................. 13
1.1. Analyseren v. herwerkte balans ...................................................................................................... 14
1.2. Samenstelling v. het vermogen ....................................................................................................... 15
2. KERNCIJFERS UIT DE RR .................................................................................................................................. 15
2.1. Bepalen v. d. EBIT ............................................................................................................................ 16
2.2. Bepalen v. d. EBITDA ....................................................................................................................... 16
HOOFDSTUK 4. RENTABILITEIT ................................................................................................................. 19
1. NET. RENT. V. EV VOOR BELASTINGEN (ROE) EN NET. RENT. V. TOTAAL VERMOGEN (ROA) ........................................ 20
2. KOMT FINANCIERING MET VV TEN GOEDE V. D. AANDEELHOUDERS ......................................................................... 21
3. DE ANALYSE V. D. ROA .................................................................................................................................. 21
4. BESLUIT ...................................................................................................................................................... 24
HOOFDSTUK 5. SOLVABILITEIT ................................................................................................................. 25
1. STATISCHE RATIO’S ........................................................................................................................................ 25
1.1. Graad v. financiële onafhankelijkheid ............................................................................................. 25
1.2. Zelffinancieringsgraad .................................................................................................................... 27
2. DYNAMISCHE RATIO’S .................................................................................................................................... 27
2.2. Dekking v. het VV op LT door de cashflow....................................................................................... 28
2.3. Dekking v. d. schulden > 1 jaar die binnen het jaar vervallen door de CF....................................... 29
3. NIET IN DE BALANS OPGENOMEN RECHTEN EN VERPLICHTINGEN ............................................................................. 30
4. BESLUIT ...................................................................................................................................................... 30
HOOFDSTUK 6. LIQUIDITEIT ..................................................................................................................... 31
1. ANALYSE V. D. LIQUIDITEIT BINNEN DE OND. ....................................................................................................... 31
1.1. Netto bedrijfskapitaal ..................................................................................................................... 31
1.2. Netto bedrijfskapitaalbehoefte ....................................................................................................... 32
1.3. Maatregelen ter remediëring .......................................................................................................... 34
2. LIQUIDITEITSRATIO’S VOOR DE VERGELIJKING VAN ONDERNEMINGEN ONDERLING....................................................... 37
2.1. Liquiditeit in ruime zin (CURRENT RATIO)........................................................................................ 37
2.2. Liquiditeit in enge zin (ACID RATIO)................................................................................................. 38
1
, 3. BESLUIT ...................................................................................................................................................... 38
B
BIU
Bestellingen in uitvoering ..................................................................................................................................................... 32
BJ
boekjaar ................................................................................................................................................................................. 8
BNKB
Behoefte aan netto-bedrijfskapitaal .................................................................................................................................... 36
BVA
Beperkt vlottende activa ...................................................................................................................................................... 14
Beperkte vlottende activa .................................................................................................................................................... 15
C
CF
Cashflow ............................................................................................................................................................................... 28
comm.-r.
Commissaris-revisor ............................................................................................................................................................. 10
convenanten
Een bij een door een bank verstrekt krediet behorend document dat de aanvullende afspraken beschrijft waaronder de
lening is verstrekt of zal kunnen worden verlengd. ......................................................................................................... 13
E
EBIT
Earnings before interest and taxes ....................................................................................................................................... 16
EBITDA
Earnings before interest, taxes, depreciation and amortization .......................................................................................... 16
F
FVA
Financiële vaste activa .......................................................................................................................................................... 12
G
GJR
Geconsolideerde jaarrekening ............................................................................................................................................... 9
H
HV
handelsvordering .................................................................................................................................................................. 34
HWMW
Herwaarderingsmeerwaarden ............................................................................................................................................. 12
J
JR
Jaarrekening ........................................................................................................................................................................... 5
2
,K
KI
Kredietinstelling.................................................................................................................................................................... 27
L
LT vastleggingen ............................................................................................................................................................... Zie UVA
N
NBK
Netto bedrijfskapitaal ..................................................................................................................................................... 31, 32
O
O&O
Onderzoek & ontwikkeling ................................................................................................................................................... 12
OK
Oprichtingskosten .................................................................................................................................................................. 8
ond.
onderneming .......................................................................................................................................................................... 7
OR
Overlopende rekeningen ........................................................................................................................................................ 8
ORA
Overlopende rekening actief ................................................................................................................................................ 34
ORP
Overlopende rekening passief .............................................................................................................................................. 34
P
PV
Permanent vermogen........................................................................................................................................................... 31
R
RR
Resultatenrekening ................................................................................................................................................................ 7
RVB
Raad van bestuur .................................................................................................................................................................. 11
S
SE
Schuldeiser ........................................................................................................................................................................... 25
SV
Samenvatting .......................................................................................................................................................................... 7
T
TL
Toelichting ............................................................................................................................................................................ 10
TV
3
, Totaal vermogen................................................................................................................................................................... 21
U
UVA
Uitgebreide vaste activa ....................................................................................................................................................... 14
V
VA
Vaste activa ............................................................................................................................................................................ 7
VB
Voorbehoud.......................................................................................................................................................................... 10
VV
Vreemd vermogen .................................................................................................................................................................. 6
VVKT
Vreemd vermogen op korte termijn..................................................................................................................................... 14
VVLT
Vreemd vermogen op lange termijn .................................................................................................................................... 14
Z
ZVB
Zonder voorbehoud .............................................................................................................................................................. 10
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