H2
Economisch resultaat
Nettowinst- gewaardeerd loon
Vermogensbehoefte berekenen
(A-R)/ N
Nieuwe toestand
Oude toestand + erbij – eraf
H3
Omzetsnelheid van de voorraad
Inkoopwaarde van de voorraad/ gemiddelde voorraad
Gemiddelde opslagduur
360 dagen/ de omzetsnelheid van de voorraad
Gemiddelde kredietduur van debiteuren
Gemiddelde debiteurenbedrag/verkopen op rekening x 360 dagen
Gemiddelde kredietduur van crediteuren
Gemiddelde crediteurenbedrag/ inkopen op rekening x 360 dagen
Netto werkkapitaal
Vlottende activa – kortlopende schulden
Current ratio
Vlottende activa/ kortlopende schulden
Quick ratio
(Vlottende activa – voorraad)/ kortlopende schulden
Eindsaldo liquide middelen
Beginsaldo liquide middelen + inkomsten - uitgaven
H4
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