INLEIDING BOEKHOUDEN
AANKOOPCYCLUS
INKOMENDE FACTUUR EN INKOMENDE CREDITNOTA ..................................................................................................................5
INKOMENDE FACTUUR – HANDELSGOEDEREN, GRONDSTOFFEN, HULPSTOFFEN ................................................................................................5
INKOMENDE FACTUUR – BIJKOMENDE KOSTEN .........................................................................................................................................5
INKOMENDE FACTUUR – DIENSTEN EN DIVERSE GOEDEREN .........................................................................................................................5
INKOMENDE FACTUUR – INVESTERING IN VASTE ACTIVA .............................................................................................................................5
INKOMENDE CREDITNOTA – HANDELSGOEDEREN, GRONDSTOFFEN, HULPSTOFFEN ............................................................................................5
INKOMENDE CREDITNOTA – DIENSTEN EN DIVERSE GOEDEREN .....................................................................................................................5
KORTINGEN ...................................................................................................................................................................................6
COMMERCIËLE KORTINGEN .................................................................................................................................................................6
rechtstreeks vermeld op factuur ................................................................................................................................................6
achteraf via creditnota verkregen .............................................................................................................................................6
FINANCIËLE KORTINGEN......................................................................................................................................................................7
SAMENGEVAT: KORTINGEN .................................................................................................................................................................8
AANKOPEN EN BIJZONDERE BTW-ASPECTEN ................................................................................................................................9
INKOMENDE FACTUUR – BTW NIET (VOLLEDIG) AFTREKBAAR .......................................................................................................................9
WERKEN IN ONROERENDE STAAT ..........................................................................................................................................................9
INTRACOMMUNAUTAIRE VERWERVING: AANKOPEN UIT EU-LAND ................................................................................................................9
INVOER: AANKOOP UIT NIET-EU-LAND ...................................................................................................................................................9
via inklaringsbureau ..................................................................................................................................................................9
met verlegging van heffing .......................................................................................................................................................9
AFLOOP VAN AANKOOPVERRICHTING: BETALING .......................................................................................................................10
BETALING VIA OVERSCHRIJVING ..........................................................................................................................................................10
BETALING VIA KAS ...........................................................................................................................................................................10
AANKOPEN GEFRACTUREERD IN VREEMDE VALUTA ...................................................................................................................10
POSITIEF WISSELRESULTAAT ...............................................................................................................................................................10
NEGATIEF WISSELRESULTAAT .............................................................................................................................................................10
VERKOOPCYCLUS
UITGAANDE FACTUUR EN UITGAANDE CREDITNOTA ..................................................................................................................11
UITGAANDE FACTUUR ......................................................................................................................................................................11
UITGAANDE CREDITNOTA ..................................................................................................................................................................11
AANKOOPFACTUUR VOOR KOSTEN VAN VERKOOP GEPRESTEERD DOOR DERDEN .............................................................................................11
KORTINGEN .................................................................................................................................................................................12
COMMERCIËLE KORTINGEN ...............................................................................................................................................................12
rechtstreeks vermeld op factuur ..............................................................................................................................................12
achteraf via creditnota verkregen ...........................................................................................................................................12
FINANCIËLE KORTINGEN....................................................................................................................................................................13
SAMENGEVAT: KORTINGEN ...............................................................................................................................................................14
VERKOPEN EN BIJZONDERE BTW-ASPECTEN ...............................................................................................................................15
WERKEN IN ONROERENDE STAAT ........................................................................................................................................................15
INTRACOMMUNAUTAIRE LEVERING: VERKOPEN AAN EU-LAND ..................................................................................................................15
UITVOER: VERKOOP AAN NIET-EU-LAND...............................................................................................................................................15
AFLOOP VAN VERKOOPVERRICHTING: ONTVANGST ...................................................................................................................15
ONTVANGST VIA OVERSCHRIJVING.......................................................................................................................................................15
ONTVANGST VIA KAS........................................................................................................................................................................15
VERKOPEN GEFRACTUREERD IN VREEMDE VALUTA ....................................................................................................................16
POSITIEF WISSELRESULTAAT ...............................................................................................................................................................16
NEGATIEF WISSELRESULTAAT .............................................................................................................................................................16
, BETALINGS- EN INNINGSCYCLUS
VERRICHTINGEN IN CONTANTEN .................................................................................................................................................17
FINANCIËLE KORTING VERSTREKT AAN KLANTEN ......................................................................................................................................17
FINANCIËLE KORTING VERKREGEN VAN LEVERANCIERS ..............................................................................................................................17
OVERDRACHTEN TUSSEN KAS EN BANK ......................................................................................................................................18
OVERDRACHT VAN KAS NAAR BANK .....................................................................................................................................................18
OVERDRACHT VAN BANK NAAR KAS .....................................................................................................................................................18
GIRAAL VERKEER: KREDIETINSTELLINGEN ...................................................................................................................................19
VERRICHTINGEN BIJ AANKOPEN ..........................................................................................................................................................19
betaling van een leverancier ...................................................................................................................................................19
uitgeschreven cheques ............................................................................................................................................................19
VERRICHTINGEN BIJ VERKOPEN ...........................................................................................................................................................19
storting van een klant .............................................................................................................................................................19
te innen cheques .....................................................................................................................................................................19
VERRICHTINGEN TUSSEN FINANCIËLE INSTELLINGEN ONDERLING .................................................................................................................20
rekeninguittreksel kredietinstelling A ......................................................................................................................................20
rekeninguittreksel kredietinstelling B ......................................................................................................................................20
BETAALKAARTEN .........................................................................................................................................................................20
BETALINGEN AAN LEVERANCIERS VIA BETAALKAARTEN ..............................................................................................................................20
ONTVANGSTEN VAN KLANTEN VIA BETAALKAARTEN .................................................................................................................................20
KREDIETKAARTEN: MASTERCARD, AMERICAN EXPRESS, VISA ....................................................................................................21
BOEKINGEN BIJ KAARTHOUDER (KLANT)................................................................................................................................................21
BOEKINGEN BIJ ONTVANGER GELD (LEVERANCIER)...................................................................................................................................21
AFHANDELEN VAN VORDERINGEN EN SCHULDEN IN VREEMDE VALUTA ....................................................................................22
AFHANDELEN VAN VORDERING IN VREEMDE VALUTA ...............................................................................................................................22
positief wisselresultaat............................................................................................................................................................22
negatief wisselresultaat ..........................................................................................................................................................22
AFHANDELEN VAN SCHULD IN VREEMDE VALUTA.....................................................................................................................................22
positief wisselresultaat............................................................................................................................................................22
negatief wisselresultaat ..........................................................................................................................................................22
PERSONEELSCYCLUS
BEZOLDIGINGEN BEDIENDEN .......................................................................................................................................................23
BEZOLDIGINGEN VAN BESTUURDERS EN ZAAKVOERDERS ..........................................................................................................24
VENNOOTSCHAP .............................................................................................................................................................................24
HANDELAAR-NATUURLIJKE PERSOON ...................................................................................................................................................24
VOORSCHOTTEN OP BEZOLDIGINGEN PERSONEEL ......................................................................................................................25
BESLAGLEGGING OP BEZOLDIGINGEN .........................................................................................................................................26
PERSOONSADMINISTRATIE..........................................................................................................................................................27
VAKANTIEGELD ............................................................................................................................................................................28
DOOR ONDERNEMING ZELF ...............................................................................................................................................................28
DOOR SOCIAAL SECRETARIAAT ............................................................................................................................................................29
, INVESTERINGSCYCLUS
INKOMENDE FACTUUR – INVESTERING IN VASTE ACTIVA ...........................................................................................................30
AFSCHRIJVINGEN EN WAARDEVERMINDERINGEN ......................................................................................................................30
AFSCHRIJVINGEN ............................................................................................................................................................................30
WAARDEVERMINDERING...................................................................................................................................................................30
REALISATIE VASTE ACTIVA ...........................................................................................................................................................31
MET WINST ...................................................................................................................................................................................31
MET VERLIES ..................................................................................................................................................................................31
BTW ASPECTEN ............................................................................................................................................................................32
TE VEEL GESCHAT ............................................................................................................................................................................32
TE WEINIG GESCHAT ........................................................................................................................................................................32
FINANCIERINGSCYCLUS
EIGEN VERMOGEN .......................................................................................................................................................................33
INBRENG DOOR STORTING GELD .........................................................................................................................................................33
INBRENG IN NATURA........................................................................................................................................................................33
SCHULDEN > JAAR ........................................................................................................................................................................34
SCHULDEN ≤ JAAR ........................................................................................................................................................................36
, JAARLIJKSE AFSLUITING EN OPMAAK VAN DE JAARREKENING
INVENTARISVERRICHTINGEN IVM AANKOPEN EN VERKOPEN.....................................................................................................37
ONTVANGEN GOEDEREN OF DIENSTEN WAARVOOR DE ONDERNEMER NOG GEEN FACTUUR HEEFT ONTVANGEN .....................................................37
NOG TE ONTVANGEN CREDITNOTA’S OP AANGEKOCHTE GOEDEREN .............................................................................................................37
VERKOCHTE GOEDEREN WAARVOOR DE LEVERANCIER NOG GEEN FACTUUR HEEFT OPGEMAAKT ..........................................................................38
NOG OP TE MAKEN CREDITNOTA’S ......................................................................................................................................................38
INVENTARISVERRICHTINGEN IVM VOORRADEN..........................................................................................................................39
IN HANDELSONDERNEMINGEN ...........................................................................................................................................................39
voorraadwijzigingen in handelsgoederen ................................................................................................................................39
voorraadstijging.................................................................................................................................................................................................... 39
voorraaddaling ..................................................................................................................................................................................................... 39
waardewijzigingen handelsgoederen ......................................................................................................................................39
waardevermeerdering ......................................................................................................................................................................................... 39
waardevermindering ............................................................................................................................................................................................ 39
IN PRODUCTIEONDERNEMINGEN.........................................................................................................................................................40
aangekochte voorraden ..........................................................................................................................................................40
voorraadstijging.................................................................................................................................................................................................... 40
voorraaddaling ..................................................................................................................................................................................................... 40
geproduceerde voorraden .......................................................................................................................................................40
voorraadstijging.................................................................................................................................................................................................... 40
voorraaddaling ..................................................................................................................................................................................................... 40
UITSTEL- EN ANTICIPATIEPOSTEN ................................................................................................................................................41
UITSTELPOSTEN ..............................................................................................................................................................................41
over te dragen kosten .............................................................................................................................................................41
over te dragen opbrengsten ....................................................................................................................................................41
ANTICIPATIEPOSTEN ........................................................................................................................................................................42
toe te rekenen kosten..............................................................................................................................................................42
verkregen opbrengsten ...........................................................................................................................................................42
INVENTARISVERRICHTINGEN IVM VORDERINGEN EN SCHULDEN ...............................................................................................43
WAARDERING IN VREEMDE VALUTA .....................................................................................................................................................43
negatieve koersevolutie ..........................................................................................................................................................43
positieve koersevolutie ............................................................................................................................................................44
TWIJFELACHTIGE VORDERINGEN EN WAARDEVERMINDERINGEN ..................................................................................................................45
dubieuze vorderingen ..............................................................................................................................................................45
afwikkeling .............................................................................................................................................................................45
bewerkingen op de volgende inventarisdatum .................................................................................................................................................. 45
definitieve afwikkeling ......................................................................................................................................................................................... 46
minnelijk of collectief akkoord............................................................................................................................................................................. 47
SCHULDEN ....................................................................................................................................................................................48
BTW ............................................................................................................................................................................................48
VOORSTELLING JAARREKENING ...................................................................................................................................................48
VENNOOTSCHAPSBELASTINGEN ..................................................................................................................................................49
BOEKHOUDIGE VERWERKING VAN DE VOORAFBETALING ...........................................................................................................................49
BOEKHOUDKUNDIGE VERWERKING VAN DE VENNOOTSCHAPSBELASTING OP EINDE BOEKJAAR ............................................................................49
PROEF- EN SALDIBALANS VOOR RESULTAATVERWERKING .........................................................................................................49
RESLUTAATBEPALING EN RESULTAATVERWERKING ....................................................................................................................50
OVERGEDRAGEN VERLIES VORIG BOEKJAAR > WINST HUIDIG BOEKJAAR ........................................................................................................50
OVERGEDRAGEN VERLIES VORIG BOEKJAAR EN VERLIES HUIDIG BOEKJAAR .....................................................................................................50
OVERGEDRAGEN VERLIES VORIG BOEKJAAR < WINST HUIDIG BOEKJAAR ........................................................................................................51
OVERGEDRAGEN WINST VORIG BOEKJAAR EN WINST HUIDIG BOEKJAAR ........................................................................................................51
AANKOOPCYCLUS
INKOMENDE FACTUUR EN INKOMENDE CREDITNOTA ..................................................................................................................5
INKOMENDE FACTUUR – HANDELSGOEDEREN, GRONDSTOFFEN, HULPSTOFFEN ................................................................................................5
INKOMENDE FACTUUR – BIJKOMENDE KOSTEN .........................................................................................................................................5
INKOMENDE FACTUUR – DIENSTEN EN DIVERSE GOEDEREN .........................................................................................................................5
INKOMENDE FACTUUR – INVESTERING IN VASTE ACTIVA .............................................................................................................................5
INKOMENDE CREDITNOTA – HANDELSGOEDEREN, GRONDSTOFFEN, HULPSTOFFEN ............................................................................................5
INKOMENDE CREDITNOTA – DIENSTEN EN DIVERSE GOEDEREN .....................................................................................................................5
KORTINGEN ...................................................................................................................................................................................6
COMMERCIËLE KORTINGEN .................................................................................................................................................................6
rechtstreeks vermeld op factuur ................................................................................................................................................6
achteraf via creditnota verkregen .............................................................................................................................................6
FINANCIËLE KORTINGEN......................................................................................................................................................................7
SAMENGEVAT: KORTINGEN .................................................................................................................................................................8
AANKOPEN EN BIJZONDERE BTW-ASPECTEN ................................................................................................................................9
INKOMENDE FACTUUR – BTW NIET (VOLLEDIG) AFTREKBAAR .......................................................................................................................9
WERKEN IN ONROERENDE STAAT ..........................................................................................................................................................9
INTRACOMMUNAUTAIRE VERWERVING: AANKOPEN UIT EU-LAND ................................................................................................................9
INVOER: AANKOOP UIT NIET-EU-LAND ...................................................................................................................................................9
via inklaringsbureau ..................................................................................................................................................................9
met verlegging van heffing .......................................................................................................................................................9
AFLOOP VAN AANKOOPVERRICHTING: BETALING .......................................................................................................................10
BETALING VIA OVERSCHRIJVING ..........................................................................................................................................................10
BETALING VIA KAS ...........................................................................................................................................................................10
AANKOPEN GEFRACTUREERD IN VREEMDE VALUTA ...................................................................................................................10
POSITIEF WISSELRESULTAAT ...............................................................................................................................................................10
NEGATIEF WISSELRESULTAAT .............................................................................................................................................................10
VERKOOPCYCLUS
UITGAANDE FACTUUR EN UITGAANDE CREDITNOTA ..................................................................................................................11
UITGAANDE FACTUUR ......................................................................................................................................................................11
UITGAANDE CREDITNOTA ..................................................................................................................................................................11
AANKOOPFACTUUR VOOR KOSTEN VAN VERKOOP GEPRESTEERD DOOR DERDEN .............................................................................................11
KORTINGEN .................................................................................................................................................................................12
COMMERCIËLE KORTINGEN ...............................................................................................................................................................12
rechtstreeks vermeld op factuur ..............................................................................................................................................12
achteraf via creditnota verkregen ...........................................................................................................................................12
FINANCIËLE KORTINGEN....................................................................................................................................................................13
SAMENGEVAT: KORTINGEN ...............................................................................................................................................................14
VERKOPEN EN BIJZONDERE BTW-ASPECTEN ...............................................................................................................................15
WERKEN IN ONROERENDE STAAT ........................................................................................................................................................15
INTRACOMMUNAUTAIRE LEVERING: VERKOPEN AAN EU-LAND ..................................................................................................................15
UITVOER: VERKOOP AAN NIET-EU-LAND...............................................................................................................................................15
AFLOOP VAN VERKOOPVERRICHTING: ONTVANGST ...................................................................................................................15
ONTVANGST VIA OVERSCHRIJVING.......................................................................................................................................................15
ONTVANGST VIA KAS........................................................................................................................................................................15
VERKOPEN GEFRACTUREERD IN VREEMDE VALUTA ....................................................................................................................16
POSITIEF WISSELRESULTAAT ...............................................................................................................................................................16
NEGATIEF WISSELRESULTAAT .............................................................................................................................................................16
, BETALINGS- EN INNINGSCYCLUS
VERRICHTINGEN IN CONTANTEN .................................................................................................................................................17
FINANCIËLE KORTING VERSTREKT AAN KLANTEN ......................................................................................................................................17
FINANCIËLE KORTING VERKREGEN VAN LEVERANCIERS ..............................................................................................................................17
OVERDRACHTEN TUSSEN KAS EN BANK ......................................................................................................................................18
OVERDRACHT VAN KAS NAAR BANK .....................................................................................................................................................18
OVERDRACHT VAN BANK NAAR KAS .....................................................................................................................................................18
GIRAAL VERKEER: KREDIETINSTELLINGEN ...................................................................................................................................19
VERRICHTINGEN BIJ AANKOPEN ..........................................................................................................................................................19
betaling van een leverancier ...................................................................................................................................................19
uitgeschreven cheques ............................................................................................................................................................19
VERRICHTINGEN BIJ VERKOPEN ...........................................................................................................................................................19
storting van een klant .............................................................................................................................................................19
te innen cheques .....................................................................................................................................................................19
VERRICHTINGEN TUSSEN FINANCIËLE INSTELLINGEN ONDERLING .................................................................................................................20
rekeninguittreksel kredietinstelling A ......................................................................................................................................20
rekeninguittreksel kredietinstelling B ......................................................................................................................................20
BETAALKAARTEN .........................................................................................................................................................................20
BETALINGEN AAN LEVERANCIERS VIA BETAALKAARTEN ..............................................................................................................................20
ONTVANGSTEN VAN KLANTEN VIA BETAALKAARTEN .................................................................................................................................20
KREDIETKAARTEN: MASTERCARD, AMERICAN EXPRESS, VISA ....................................................................................................21
BOEKINGEN BIJ KAARTHOUDER (KLANT)................................................................................................................................................21
BOEKINGEN BIJ ONTVANGER GELD (LEVERANCIER)...................................................................................................................................21
AFHANDELEN VAN VORDERINGEN EN SCHULDEN IN VREEMDE VALUTA ....................................................................................22
AFHANDELEN VAN VORDERING IN VREEMDE VALUTA ...............................................................................................................................22
positief wisselresultaat............................................................................................................................................................22
negatief wisselresultaat ..........................................................................................................................................................22
AFHANDELEN VAN SCHULD IN VREEMDE VALUTA.....................................................................................................................................22
positief wisselresultaat............................................................................................................................................................22
negatief wisselresultaat ..........................................................................................................................................................22
PERSONEELSCYCLUS
BEZOLDIGINGEN BEDIENDEN .......................................................................................................................................................23
BEZOLDIGINGEN VAN BESTUURDERS EN ZAAKVOERDERS ..........................................................................................................24
VENNOOTSCHAP .............................................................................................................................................................................24
HANDELAAR-NATUURLIJKE PERSOON ...................................................................................................................................................24
VOORSCHOTTEN OP BEZOLDIGINGEN PERSONEEL ......................................................................................................................25
BESLAGLEGGING OP BEZOLDIGINGEN .........................................................................................................................................26
PERSOONSADMINISTRATIE..........................................................................................................................................................27
VAKANTIEGELD ............................................................................................................................................................................28
DOOR ONDERNEMING ZELF ...............................................................................................................................................................28
DOOR SOCIAAL SECRETARIAAT ............................................................................................................................................................29
, INVESTERINGSCYCLUS
INKOMENDE FACTUUR – INVESTERING IN VASTE ACTIVA ...........................................................................................................30
AFSCHRIJVINGEN EN WAARDEVERMINDERINGEN ......................................................................................................................30
AFSCHRIJVINGEN ............................................................................................................................................................................30
WAARDEVERMINDERING...................................................................................................................................................................30
REALISATIE VASTE ACTIVA ...........................................................................................................................................................31
MET WINST ...................................................................................................................................................................................31
MET VERLIES ..................................................................................................................................................................................31
BTW ASPECTEN ............................................................................................................................................................................32
TE VEEL GESCHAT ............................................................................................................................................................................32
TE WEINIG GESCHAT ........................................................................................................................................................................32
FINANCIERINGSCYCLUS
EIGEN VERMOGEN .......................................................................................................................................................................33
INBRENG DOOR STORTING GELD .........................................................................................................................................................33
INBRENG IN NATURA........................................................................................................................................................................33
SCHULDEN > JAAR ........................................................................................................................................................................34
SCHULDEN ≤ JAAR ........................................................................................................................................................................36
, JAARLIJKSE AFSLUITING EN OPMAAK VAN DE JAARREKENING
INVENTARISVERRICHTINGEN IVM AANKOPEN EN VERKOPEN.....................................................................................................37
ONTVANGEN GOEDEREN OF DIENSTEN WAARVOOR DE ONDERNEMER NOG GEEN FACTUUR HEEFT ONTVANGEN .....................................................37
NOG TE ONTVANGEN CREDITNOTA’S OP AANGEKOCHTE GOEDEREN .............................................................................................................37
VERKOCHTE GOEDEREN WAARVOOR DE LEVERANCIER NOG GEEN FACTUUR HEEFT OPGEMAAKT ..........................................................................38
NOG OP TE MAKEN CREDITNOTA’S ......................................................................................................................................................38
INVENTARISVERRICHTINGEN IVM VOORRADEN..........................................................................................................................39
IN HANDELSONDERNEMINGEN ...........................................................................................................................................................39
voorraadwijzigingen in handelsgoederen ................................................................................................................................39
voorraadstijging.................................................................................................................................................................................................... 39
voorraaddaling ..................................................................................................................................................................................................... 39
waardewijzigingen handelsgoederen ......................................................................................................................................39
waardevermeerdering ......................................................................................................................................................................................... 39
waardevermindering ............................................................................................................................................................................................ 39
IN PRODUCTIEONDERNEMINGEN.........................................................................................................................................................40
aangekochte voorraden ..........................................................................................................................................................40
voorraadstijging.................................................................................................................................................................................................... 40
voorraaddaling ..................................................................................................................................................................................................... 40
geproduceerde voorraden .......................................................................................................................................................40
voorraadstijging.................................................................................................................................................................................................... 40
voorraaddaling ..................................................................................................................................................................................................... 40
UITSTEL- EN ANTICIPATIEPOSTEN ................................................................................................................................................41
UITSTELPOSTEN ..............................................................................................................................................................................41
over te dragen kosten .............................................................................................................................................................41
over te dragen opbrengsten ....................................................................................................................................................41
ANTICIPATIEPOSTEN ........................................................................................................................................................................42
toe te rekenen kosten..............................................................................................................................................................42
verkregen opbrengsten ...........................................................................................................................................................42
INVENTARISVERRICHTINGEN IVM VORDERINGEN EN SCHULDEN ...............................................................................................43
WAARDERING IN VREEMDE VALUTA .....................................................................................................................................................43
negatieve koersevolutie ..........................................................................................................................................................43
positieve koersevolutie ............................................................................................................................................................44
TWIJFELACHTIGE VORDERINGEN EN WAARDEVERMINDERINGEN ..................................................................................................................45
dubieuze vorderingen ..............................................................................................................................................................45
afwikkeling .............................................................................................................................................................................45
bewerkingen op de volgende inventarisdatum .................................................................................................................................................. 45
definitieve afwikkeling ......................................................................................................................................................................................... 46
minnelijk of collectief akkoord............................................................................................................................................................................. 47
SCHULDEN ....................................................................................................................................................................................48
BTW ............................................................................................................................................................................................48
VOORSTELLING JAARREKENING ...................................................................................................................................................48
VENNOOTSCHAPSBELASTINGEN ..................................................................................................................................................49
BOEKHOUDIGE VERWERKING VAN DE VOORAFBETALING ...........................................................................................................................49
BOEKHOUDKUNDIGE VERWERKING VAN DE VENNOOTSCHAPSBELASTING OP EINDE BOEKJAAR ............................................................................49
PROEF- EN SALDIBALANS VOOR RESULTAATVERWERKING .........................................................................................................49
RESLUTAATBEPALING EN RESULTAATVERWERKING ....................................................................................................................50
OVERGEDRAGEN VERLIES VORIG BOEKJAAR > WINST HUIDIG BOEKJAAR ........................................................................................................50
OVERGEDRAGEN VERLIES VORIG BOEKJAAR EN VERLIES HUIDIG BOEKJAAR .....................................................................................................50
OVERGEDRAGEN VERLIES VORIG BOEKJAAR < WINST HUIDIG BOEKJAAR ........................................................................................................51
OVERGEDRAGEN WINST VORIG BOEKJAAR EN WINST HUIDIG BOEKJAAR ........................................................................................................51
