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Samenvatting hoofdstuk 1:balans

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Deze samenvatting bevat alle definities, schema's en het hele hoofdstuk beknopt samengevat.

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Financieel Management
19/09/2022

Hoofdstuk 1: Balans


Waarom dubbel boeken? -> balans in evenwicht zijn

vennootschap -> privé en bedrijfsbezittingen gescheiden
als privé naar zaak bezittingen wordt dan word het officieel bezitting van bedrijf.

actief = passief


Financieringsmiddelen -> passief van de onderneming


Eigen vermogen
Vreemd vermogen

Werkmiddelen -> actief van de onderneming
Vaste werkmiddelen

– gebruiksduur van > 1 jaar

bv. gebouwen, machines, meubilair…


Vlottende werkmiddelen

– liquide middelen – gebruiksduur van < 1 jaar
bv. geldmiddelen in kas & op de bankrekening, voorraden


liquide middelen -> doorstroom van geld

volledige balans wetgeving -> NBB (officieel)
https://www.nbb.be/nl/balanscentrale/opmaken/modellen/modellen-vennootschappen
li

l




liquiditeit-> hoe snel omzetbaar in geld?

vaste activa moeilijk omzetbaar
vlottende activa sneller omzetbaar

-bvba wordt BV
-CVBA wordt CV -> deze vennootschappen sinds 2019 veranderd en hebben geen kapitaal
meer, maar word inbreng beschikbaar of onbeschikbaar.

-geen minimum bedrag bij opstart maar wel een toereikend aanvangsvermogen bedrag in
natura of geld en moet onderneming noden komende 2 jaar dekken.

-startbedrag NV -> 61 500

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