{"text_format":"1","workbook":"xlsx","n_sheets":6,"sheets":["Welkom","Info","Invoer","Resultaat"," Rekenblad 1","Rekenblad 2"],"not_rendered":{"charts":3,"images":14,"macros":1,"external_links":0,"defined_names":78,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Welkom","index":0,"n_rows":17,"n_cols":2,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
[]
[null,"ENDIFE"]
[null,"Educatie- eN DIagnose voor Financieel-Economische gezondheid"]
[]
[]
[null,"Auteurs: Erwin Wauters, Dries Loncke, Frederik Leen, Jef Van Meensel"]
[null,"Gemaakt in het kader van het demonstratieproject 'Witloofbarometer' i.o.v. het Departement Landbouw en Visserij"]
[null,"Projectpartners: Nationale Proeftuin voor Witloof (projectleider), Inagro, ILVO en BB-Consult"]
[]
[]
[null,"Contact: "]
[null,"Tim De Clercq (Nationale Proeftuin voor Witloof, tim.declercq@vlaamsbrabant.be)"]
[null,"Tania De Marez (Inagro, tania.demarez@inagro.be); Peter Maenhout (Inagro, peter.maenhout@inagro.be)"]
[null,"Christien Miroir (BB-Consult,christien.miroir@boerenbond.be)"]
[]
[]
[null,"Aansprakelijkheidsbeperking\nENDIFETM werd door het ILVO met de meeste zorg en nauwkeurigheid ontwikkeld. Er wordt evenwel geen enkele garantie gegeven omtrent de juistheid of de volledigheid van de informatie geleverd door ENDIFETM. De gebruiker van ENDIFETM ziet af van elke klacht tegen het ILVO of zijn ambtenaren, van welke aard ook, met betrekking tot het gebruik van de via ENDIFETM beschikbaar gestelde informatie. In geen geval zal het ILVO of zijn ambtenaren aansprakelijk gesteld kunnen worden voor eventuele nadelige gevolgen die voortvloeien uit het gebruik van de via ENDIFETM beschikbaar gestelde informatie.\nENDIFETM is een gedeponeerd handelsmerk.\n"]

{"sheet":"Info","index":1,"n_rows":19,"n_cols":2,"rows_kept":19,"cut":false,"hidden":false,"merged":[]}
[]
[null,"ENDIFE 3.0"]
[null,"Educatie- eN DIagnose voor Financieel-Economische gezondheid"]
[]
[]
[]
[null,"ENDIFE is een programma dat in staat is om de economische en financiële toestand van uw witloofbedrijf onder de loep te nemen op basis van gegevens uit de bedrijfseconomische boekhouding. Daarnaast laat ENDIFE toe om op een eenvoudige manier door te rekenen wat de impact van veranderingen op uw bedrijf kan zijn op de economische en financiële gezondheid van uw bedrijf. \nDe tool die u nu geopend heeft is ENDIFE3.0, een tool om de impact na te gaan van strategische wijzigingen op uw bedrijf. Strategische wijzigingen (of investeringen) zijn grote veranderingen aan de structuur van je bedrijf waarvan de impact meerdere jaren duurt. Typische voorbeelden zijn de aankoop van grond en de aankoop, uitbreiding of vernieuwing van gebouwen en machines. \n"]
[]
[null,"Invoer"]
[]
[null,"Deze rekentool om investeringen te analyseren is bewust vrij eenvoudig gehouden. In het tabblad Invoer moet u een aantal gegevens invullen over jouw investering. Zo moet je het totaal bedrag van de investering invullen, de verdisconteringsvoet die je wil gebruiken om je investering te analyseren, en de rente die je moet betalen als je een lening aangaat bij de bank. Daarnaast moet je voor alle jaren dat je de investering zal gebruiken inschatten wat de totale extra baten en de totale extra kosten zullen zijn door de investering over een bepaalde periode te gebruiken. Dit kan tot maximaal 30 jaar, als je de investering minder lang gebruikt, dan vul je voor de overige jaren het getal 0 in. Het inschatten van de jaarlijkse baten en kosten is niet eenvoudig, maar wel noodzakelijk om een goed zicht te krijgen over je investering. Meestal vul je voor elk jaar dezelfde baten en kosten in. Een mogelijkheid is ook dat je voor de eerste paar jaren lagere baten invult, als je verwacht dat je investering in het begin mogelijk nog niet goed rendeert. De informatie die nodig is kan je halen (1) uit je eigen boekhouding (bijvoorbeeld als je investeert in een extra ha grond kan je in je boekhouding kijken hoeveel baten en kosten je normaal uit 1 ha witloof haalt); (2) de fabrikant of verkoper van de investering; (3) collega's; (4) adviseurs; (5) vakbladen; (6) studiedagen en demonstratiedagen. "]
[]
[null,"Resultaat"]
[]
[null,"Het model berekent de netto huidige waarde (NHW) van je investering. Dit is een maatstaf om na te gaan of je investering economisch zinvol is. De waarde die het model geeft is NIET gelijk aan het rendement van je investering, het is een maat die je vertelt of je investering een economisch goede investering is. "]
[]
[null,"Opmerkingen"]
[]
[null,"ENDIFE kan enkel gebruikt worden indien macro's zijn ingeschakeld."]

{"sheet":"Invoer","index":2,"n_rows":17,"n_cols":32,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
["In dit tabblad moet je de gegevens van je investering invullen. Let op, je kan enkel iets in te vullen in de lichtgrijze cellen met een kader rond; de groene cellen worden berekend. Je kan ook steeds op de knoppen klikken voor meer uitleg."]
[]
["Totaal bedrag van de investering"]
["Verdisconteringsvoet"]
["Rente"]
[]
[]
[]
[]
[null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30]
["Totale baten per jaar"]
["Totale uitgaven"]
["Jaarlijkse netto resultaat",{"$f":"B11-B12","v":0},{"$f":"C11-C12","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Jaarlijkse huidige waarde",{"$f":"B13/(1+$B4)^B10","v":0},{"$f":"C13/(1+$B4)^C10","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,0,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30]
["Jaarlijkse kasstroom",{"$f":"-B3","v":0},{"$f":"B13","v":0},{"$f":"C13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Jaarlijkse cumulatieve kasstroom",{"$f":"B16","v":0},{"$f":"B17+B14","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]

{"sheet":"Resultaat","index":3,"n_rows":15,"n_cols":4,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
["Netto huidige waarde (NHW)"]
[]
["NHW van je investering",null,null,{"$f":"(Invoer!B14+Invoer!C14+Invoer!D14+Invoer!E14+Invoer!F14+Invoer!G14+Invoer!H14+Invoer!I14+Invoer!J14+Invoer!K14+Invoer!L14+Invoer!M14+Invoer!N14+Invoer!O14+Invoer!Q14+Invoer!R14+Invoer!S14+Invoer!T14+Invoer!U14+Invoer!V14+Invoer!W14+Invoer!X14+Invoer!Y14+Invoer!Z14+Invoer!AA14+Invoer!AB14+Invoer!AC14+Invoer!AD14+Invoer!AE14)-Invoer!B3","v":0}]
[]
[]
["Evaluatie",null,null,{"$f":"IF(D3<=0,\"Er is een grote kans dat deze investering economisch NIET rendabel is\",IF(AND(0<D3,D3<5000),\"Er is een redelijke kans dat deze investering economisch rendabel zal zijn\",\"Er is een grote kans dat deze investering economisch rendabel zal zijn\"))","v":"Er is een grote kans dat deze investering economisch NIET rendabel is"}]
[]
["Interne opbrengstvoet (IOV)"]
[]
["IOV van je investering",null,null,{"$f":"IRR(Invoer!B16:AF16)","v":{"$error":"#NUM!"}}]
[]
[]
["Evaluatie",null,null,{"$f":"IF(D10 < Invoer!B5,\"Er is een grote kans dat deze investering economisch NIET rendabel is\",IF(AND(Invoer!B5 < D10,D10<=(Invoer!B5 + 0.02)),\"Er is een redelijke kans dat deze investering economisch rendabel zal zijn\",\"Er is een grote kans dat deze investering economisch rendabel zal zijn\"))","v":{"$error":"#NUM!"}}]
[]
["Terugbetaalperiode (TBP)"]

{"sheet":" Rekenblad 1","index":4,"n_rows":63,"n_cols":10,"rows_kept":63,"cut":false,"hidden":true,"merged":[[5,0,5,1],[34,0,34,1],[4,3,4,7]]}
["Hier staan verschillende economische en financiële indicatoren weergegeven, alsook een diagnose die zegt of de score van een indicator Goed, Matig of Zwak is. "]
["Wanneer u de cursor van uw computer boven een indicator houdt, verschijnt uitleg over wat die indicator precies betekent."]
["Wat kan gedaan worden om de waarde van deze indicator te verbeteren, kunt u vinden door op de aanwezige blauwe hyperlinks te klikken."]
["Hydrocultuur"]
[]
["Economische indicatoren",null,null,"Uw waarde","Streefwaarde 1","Streefwaarde 2 ","Diagnose","Nieuwe waarde"]
["Schuldgraad"]
[]
[null,"Vreemd vermogen / totaal vermogen",null,{"$f":"(Schulden_korte_termijn+Schulden_lange_termijn)/(Activa)","v":{"$error":"#REF!"}},0.6,0.3,{"$f":"IF(D9>=E9,\"Zwak\",IF(AND(E9>D9,D9>F9),\"Matig\",IF(D9<=F9,\"Goed\",\" \")))","v":{"$error":"#REF!"}},{"$f":"(Schulden_korte_termijn_nieuw+Schulden_lange_termijn_nieuw)/(Activa_nieuw)","v":{"$error":"#REF!"}}]
[]
["Winstgevendheid"]
[]
[null,"Rendement van eigen arbeid (\"arbeidsinkomen\")",null,{"$f":"((Opbrengsten)-(Variabele_kosten)-(Betaalde_arbeid+Betaalde_rente+Fictieve_rente+Betaalde_pacht+Afschrijvingen+Algemene_vaste_kosten))/Eigen_arbeid","v":{"$error":"#REF!"}},25000,50000,{"$f":"IF(D13<=E13,\"Zwak\",IF(AND(E13<D13,D13<F13),\"Matig\",IF(D13>=F13,\"Goed\",\" \")))","v":{"$error":"#REF!"}},{"$f":"((Opbrengsten_nieuw)-(Variabele_kosten_nieuw)-(Betaalde_arbeid_nieuw+Betaalde_rente_nieuw+Fictieve_rente_nieuw+Betaalde_pacht_nieuw+Afschrijvingen_nieuw+Algemene_vaste_kosten_nieuw))/Eigen_arbeid_nieuw","v":{"$error":"#REF!"}}]
[]
[null,"Rendement van totaal vermogen",null,{"$f":"(Opbrengsten-Variabele_kosten-(Betaalde_arbeid+Fictieve_arbeid+Betaalde_pacht+Afschrijvingen+Algemene_vaste_kosten))/(Activa)","v":{"$error":"#REF!"}},0.03,0.06,{"$f":"IF(D15<=E15,\"Zwak\",IF(AND(E15<D15,D15<F15),\"Matig\",IF(D15>=F15,\"Goed\",\" \")))","v":{"$error":"#REF!"}},{"$f":"(Opbrengsten_nieuw-Variabele_kosten_nieuw-(Betaalde_arbeid_nieuw+Fictieve_arbeid_nieuw+Betaalde_pacht_nieuw+Afschrijvingen_nieuw+Algemene_vaste_kosten_nieuw))/(Activa_nieuw)","v":{"$error":"#REF!"}}]
[]
[null,"Rendement van eigen vermogen",null,{"$f":"(Opbrengsten-Variabele_kosten-(Betaalde_arbeid+Fictieve_arbeid+Betaalde_rente+Betaalde_pacht++Afschrijvingen+Algemene_vaste_kosten))/(Eigen_vermogen)","v":{"$error":"#REF!"}},0.02,0.08,{"$f":"IF(D17<=E17,\"Zwak\",IF(AND(E17<D17,D17<F17),\"Matig\",IF(D17>=F17,\"Goed\",\" \")))","v":{"$error":"#REF!"}},{"$f":"(Opbrengsten_nieuw-Variabele_kosten_nieuw-(Betaalde_arbeid_nieuw+Fictieve_arbeid_nieuw+Betaalde_rente_nieuw+Betaalde_pacht_nieuw+Afschrijvingen_nieuw+Algemene_vaste_kosten_nieuw))/(Eigen_vermogen_nieuw)","v":{"$error":"#REF!"}}]
[]
[null,"Operationele winstmarge ratio",null,{"$f":"((D21+Betaalde_rente)-Fictieve_arbeid)/(Ontvangsten_witloof+Andere_ontvangsten)","v":{"$error":"#REF!"}},0.1,0.25,{"$f":"IF(D19<=E19,\"Zwak\",IF(AND(E19<D19,D19<F19),\"Matig\",IF(D19>=F19,\"Goed\",\" \")))","v":{"$error":"#REF!"}},{"$f":"((H21+Betaalde_rente_nieuw)-Fictieve_arbeid_nieuw)/(Ontvangsten_witloof_nieuw+Andere_ontvangsten_nieuw)","v":{"$error":"#REF!"}}]
[]
[null,"Netto bedrijfsinkomen",null,{"$f":"(Opbrengsten)-(Variabele_kosten)-(Afschrijvingen+Betaalde_pacht+Betaalde_rente+Betaalde_arbeid+Algemene_vaste_kosten)","v":{"$error":"#REF!"}},100000,300000,{"$f":"IF(D21<=E21,\"Zwak\",IF(AND(E21<D21,D21<F21),\"Matig\",IF(D21>=F21,\"Goed\",\" \")))","v":{"$error":"#REF!"}},{"$f":"(Opbrengsten_nieuw)-(Variabele_kosten_nieuw)-(Afschrijvingen_nieuw+Betaalde_pacht_nieuw+Betaalde_rente_nieuw+Betaalde_arbeid_nieuw+Algemene_vaste_kosten_nieuw)","v":{"$error":"#REF!"}}]
[]
["Financieel-economische efficiëntie",null,null,null,null,null,{"$f":"IF(D23>E23,\"zwak\",IF(AND(E23>D23,D23>F23),\"matig\",IF(D21<=F23,\"goed\",\" \")))","v":{"$error":"#REF!"}}]
[]
[null,"Activa-omzet ratio",null,{"$f":"(Opbrengsten)/(Activa)","v":{"$error":"#REF!"}},0.3,0.45,{"$f":"IF(D25<=E25,\"Zwak\",IF(AND(E25<D25,D25<F25),\"Matig\",IF(D25>=F25,\"Goed\",\" \")))","v":{"$error":"#REF!"}},{"$f":"(Opbrengsten_nieuw)/(Activa_nieuw)","v":{"$error":"#REF!"}},"Kosten",{"$f":"D27","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,"Afschrijvingen",{"$f":"D29","v":{"$error":"#REF!"}}]
[null,"Kosten-omzetratio",null,{"$f":"(Variabele_kosten+Betaalde_arbeid+Betaalde_pacht)/(Opbrengsten)","v":{"$error":"#REF!"}},0.8,0.6,{"$f":"IF(D27>=E27,\"Zwak\",IF(AND(E27>D27,D27>F27),\"Matig\",IF(D27<=F27,\"Goed\",\" \")))","v":{"$error":"#REF!"}},{"$f":"(Variabele_kosten_nieuw+Betaalde_arbeid_nieuw+Betaalde_pacht_nieuw)/(Opbrengsten_nieuw)","v":{"$error":"#REF!"}},"Intrest",{"$f":"D31","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,"Inkomen",{"$f":"D33","v":{"$error":"#REF!"}}]
[null,"Afschrijvings-omzetratio",null,{"$f":"Afschrijvingen/Opbrengsten","v":{"$error":"#REF!"}},0.1,0.05,{"$f":"IF(D29>=E29,\"Zwak\",IF(AND(E29>D29,D29>F29),\"Matig\",IF(D29<=F29,\"Goed\",\" \")))","v":{"$error":"#REF!"}},{"$f":"Afschrijvingen_nieuw/Opbrengsten_nieuw","v":{"$error":"#REF!"}}]
[]
[null,"Intrest-omzetratio",null,{"$f":"Betaalde_rente/Opbrengsten","v":{"$error":"#REF!"}},0.1,0.05,{"$f":"IF(D31>=E31,\"Zwak\",IF(AND(E31>D31,D31>F31),\"Matig\",IF(D31<=F31,\"Goed\",\" \")))","v":{"$error":"#REF!"}},{"$f":"Betaalde_rente_nieuw/Opbrengsten_nieuw","v":{"$error":"#REF!"}}]
[]
[null,"Inkomens-omzetratio",null,{"$f":"D21/(Opbrengsten)","v":{"$error":"#REF!"}},0.1,0.2,{"$f":"IF(D33<=E33,\"Zwak\",IF(AND(E33<D33,D33<F33),\"Matig\",IF(D33>=F33,\"Goed\",\" \")))","v":{"$error":"#REF!"}},{"$f":"H21/(Opbrengsten_nieuw)","v":{"$error":"#REF!"}}]
[]
["Financiële indicatoren"]
["Balansliquiditeit"]
[null,"Vlottende ratio",null,{"$f":"(Cash+Voorraden+Voorschotten)/(Schulden_korte_termijn)","v":{"$error":"#REF!"}},1,1.3,{"$f":"IF(D37<=E37,\"Zwak\",IF(AND(E37<D37,D37<F37),\"Matig\",IF(D37>=F37,\"Goed\",\" \")))","v":{"$error":"#REF!"}},{"$f":"(Cash_nieuw+Voorraden_nieuw+Voorschotten_nieuw)/(Schulden_korte_termijn_nieuw)","v":{"$error":"#REF!"}}]
[]
[null,"Vlottende marge ten opzichte van omzet",null,{"$f":"((Cash+Voorraden+Voorschotten)-(Schulden_korte_termijn))/(Opbrengsten)","v":{"$error":"#REF!"}},0.1,0.3,{"$f":"IF(D39<=E39,\"Zwak\",IF(AND(E39<D39,D39<F39),\"Matig\",IF(D39>=F39,\"Goed\",\" \")))","v":{"$error":"#REF!"}},{"$f":"((Cash_nieuw+Voorraden_nieuw+Voorschotten_nieuw)-(Schulden_korte_termijn_nieuw))/(Opbrengsten_nieuw)","v":{"$error":"#REF!"}}]
[]
["Terugbetalingscapaciteit"]
[]
[null,"Aflossingscapaciteit",null,{"$f":"(D21+Afschrijvingen+Niet_landbouwinkomen+Betaalde_rente)-Gezinsuitgaven","v":{"$error":"#REF!"}},55000,80000,{"$f":"IF(D43<=E43,\"Zwak\",IF(AND(E43<D43,D43<F43),\"Matig\",IF(D43>=F43,\"Goed\",\" \")))","v":{"$error":"#REF!"}},{"$f":"(H21+Afschrijvingen_nieuw+Niet_landbouwinkomen_nieuw+Betaalde_rente_nieuw)-Gezinsuitgaven_nieuw","v":{"$error":"#REF!"}}]
[]
[null,"Aflossingsmarge",null,{"$f":"D43-(Aflossingen+Betaalde_rente)","v":{"$error":"#REF!"}},35000,60000,{"$f":"IF(D45<=E45,\"Zwak\",IF(AND(E45<D45,D45<F45),\"Matig\",IF(D45>=F45,\"Goed\",\" \")))","v":{"$error":"#REF!"}},{"$f":"H43-(Aflossingen_nieuw+Betaalde_rente_nieuw)","v":{"$error":"#REF!"}}]
[]
[]
[]
[]
[]
[null,"Kostenstructuur (OPM: kosten van mogelijk meerdere takken)"]
[null,"Categorie","Totale kost","Kost / kg witloof"]
[null,"Zaaigoed",{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"C53/#REF!","v":{"$error":"#REF!"}}]
[null,"Meststoffen",{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"C54/#REF!","v":{"$error":"#REF!"}}]
[null,"Gewasbescherming",{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"C55/#REF!","v":{"$error":"#REF!"}}]
[null,"Bewaring",{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"C56/#REF!","v":{"$error":"#REF!"}}]
[null,"Verwarming",{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"C57/#REF!","v":{"$error":"#REF!"}}]
[null,"Energie en water",{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"C58/#REF!","v":{"$error":"#REF!"}}]
[null,"Afzet en vermarkting",{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"C59/#REF!","v":{"$error":"#REF!"}}]
[null,"Loonwerk en seizoenslonen",{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"C60/#REF!","v":{"$error":"#REF!"}}]
[null,"Diverse",{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"C61/#REF!","v":{"$error":"#REF!"}}]
[null,"Betaalde arbeid",{"$f":"Betaalde_arbeid","v":{"$error":"#REF!"}},{"$f":"C62/#REF!","v":{"$error":"#REF!"}}]
[null,"Betaalde pacht ",{"$f":"Betaalde_pacht","v":{"$error":"#REF!"}},{"$f":"C63/#REF!","v":{"$error":"#REF!"}}]

{"sheet":"Rekenblad 2","index":5,"n_rows":75,"n_cols":14,"rows_kept":75,"cut":false,"hidden":true,"merged":[[2,1,2,2],[2,3,2,4],[2,5,2,6]]}
[]
[]
["Rendement van eigen arbeid","Speedometer",null,"Pointer",null,"Real values",null,"Real values new",null,"Pointer new"]
[null,"Start",0,"Value",{"$f":"IF(G9<G4,(0/G8)*C8,IF(G9>G7,(G8/G8)*C8,(G9/G8)*C8))","v":{"$error":"#REF!"}},"Min",0,"Min",0,"Value",{"$f":"IF(I9<I4,I4/I8*C8,IF(I9>I7,I8/I8*C8, ((I9-I4)/I8)*C8))","v":{"$error":"#REF!"}}]
[null,"Initial",{"$f":"((G5-G4)/G8)*C8","v":25},"Pointer",1,"Bad",25000,"Bad",25000,"Pointer",1]
[null,"Middle",{"$f":"((G6-G5)/G8)*C8","v":25},"End",{"$f":"(C8+C7+C6+C5+C4) - (E4+E5)","v":{"$error":"#REF!"}},"Good",50000,"Good",50000,"End",{"$f":"(C8+C7+C6+C5+C4) - (K4+K5)","v":{"$error":"#REF!"}}]
[null,"End",{"$f":"((G7-G6)/G8)*C8","v":50},null,null,"Max",100000,"Max",100000]
[null,"Total",100,null,null,"Total",{"$f":"G7-G4","v":100000},"Total",{"$f":"I7-I4","v":100000}]
[null,null,null,null,null,"Value",{"$f":"' Rekenblad 1'!D13","v":{"$error":"#REF!"}},"Value",{"$f":"' Rekenblad 1'!H13","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"C8+C7+C6+C5+C4","v":200}]
["Rendement van eigen vermogen","Start",0,"Value",{"$f":"IF(G15<G10,(0/G14)*C14,IF(G15>G13,(G14/G14)*C14,((G15-G10)/G14)*C14))","v":{"$error":"#REF!"}},"Min",-5,"Min",-5,"Value",{"$f":"IF(I15<I10,0/I14*C14,IF(I15>I13,I14/I14*C14, ((I15-I10)/I14)*C14))","v":{"$error":"#REF!"}}]
[null,"Initial",{"$f":"((G11-G10)/G14)*C14","v":35.294117647058826},"Pointer",1,"Bad",1,"Bad",1,"Pointer",1]
[null,"Middle",{"$f":"((G12-G11)/G14)*C14","v":29.411764705882355},"End",{"$f":"(C14+C13+C12+C11+C10) - (E10+E11)","v":{"$error":"#REF!"}},"Good",6,"Good",6,"End",{"$f":"(C14+C13+C12+C11+C10) - (K10+K11)","v":{"$error":"#REF!"}}]
[null,"End",{"$f":"((G13-G12)/G14)*C14","v":35.294117647058826},null,null,"Max",12,"Max",12]
[null,"Total",100,null,null,"Total",{"$f":"G13-G10","v":17},"Total",{"$f":"I13-I10","v":17}]
[null,null,null,null,null,"Value",{"$f":"' Rekenblad 1'!D17*100","v":{"$error":"#REF!"}},"Value",{"$f":"' Rekenblad 1'!H17*100","v":{"$error":"#REF!"}}]
["Rendement van totaal vermogen","Start",0,"Value",{"$f":"IF(G21<G16,(0/G20)*C20,IF(G21>G19,(G20/G20)*C20,(G21-G16)/G20)*C20)","v":{"$error":"#REF!"}},"Min",-5,"Min",-5,"Value",{"$f":"IF(I21<I16,I16/I20*C20,IF(I21>I19,I20/I20*C20, ((I21-I16)/I20)*C20))","v":{"$error":"#REF!"}}]
[null,"Initial",{"$f":"((G17-G16)/G20)*C20","v":40},"Pointer",1,"Bad",3,"Bad",3,"Pointer",1]
[null,"Middle",{"$f":"((G18-G17)/G20)*100","v":25},"End",{"$f":"(C20+C19+C18+C17+C16) -(E16+E17)","v":{"$error":"#REF!"}},"Good",8,"Good",8,"End",{"$f":"(C20+C19+C18+C17+C16) -(K16+K17)","v":{"$error":"#REF!"}}]
[null,"End",{"$f":"((G19-G18)/G20)*C20","v":35},null,null,"Max",15,"Max",15]
[null,"Total",100,null,null,"Total",{"$f":"G19-G16","v":20},"Total",{"$f":"I19-I16","v":20}]
[null,null,null,null,null,"Value",{"$f":"' Rekenblad 1'!D15*100","v":{"$error":"#REF!"}},"Value",{"$f":"' Rekenblad 1'!H15*100","v":{"$error":"#REF!"}}]
["Netto bedrijfsinkomen","Start",0,"Value",{"$f":"IF(G27<G22,(0/G26)*C26,IF(G27>G25,(G26/G26)*C26,(G27-G22)/G26*C26))","v":{"$error":"#REF!"}},"Min",0,"Min",0,"Value",{"$f":"IF(I27<I22,I22/I26*C26,IF(I27>I25,I26/I26*C26, ((I27-I22)/I26)*C26))","v":{"$error":"#REF!"}}]
[null,"Initial",{"$f":"((G23-G22)/G26)*100","v":26.666666666666668},"Pointer",1,"Bad",40000,"Bad",40000,"Pointer",1]
[null,"Middle",{"$f":"((G24-G23)/G26)*C26","v":26.666666666666668},"End",{"$f":"(C22+C23+C24+C25+C26)-(E22+E23)","v":{"$error":"#REF!"}},"Good",80000,"Good",80000,"End",{"$f":"(C22+C23+C24+C25+C26)-(K22+K23)","v":{"$error":"#REF!"}}]
[null,"End",{"$f":"((G25-G24)/G26)*C26","v":46.666666666666664},null,null,"Max",150000,"Max",150000]
[null,"Total",100,null,null,"Total",{"$f":"G25-G22","v":150000},"Total",{"$f":"I25-I22","v":150000}]
[null,null,null,null,null,"Value",{"$f":"' Rekenblad 1'!D21","v":{"$error":"#REF!"}},"Value",{"$f":"' Rekenblad 1'!H21","v":{"$error":"#REF!"}}]
["Vlottende ratio","Start",0,"Value",{"$f":"IF(G33<G28,(0/G32)*C32,IF(G33>G32,(G32/G32)*C32,((G33-G28)/G32)*C32))","v":{"$error":"#REF!"}},"Min",0,"Min",0,"Value",{"$f":"IF(I33<I28,I28/I32*C32,IF(I33>I31,I32/I32*C32, ((I33-I28)/I32)*C32))","v":{"$error":"#REF!"}}]
[null,"Initial",{"$f":"((G29-G28)/G32)*C32","v":28.571428571428569},"Pointer",1,"Bad",1,"Bad",1,"Pointer",1]
[null,"Middle",{"$f":"((G30-G29)/G32)*C32","v":14.285714285714285},"End",{"$f":"(C32*2)-(E28+E29)","v":{"$error":"#REF!"}},"Good",1.5,"Good",1.5,"End",{"$f":"(C32*2)-(K28+K29)","v":{"$error":"#REF!"}}]
[null,"End",{"$f":"((G31-G30)/G32)*C32","v":57.142857142857139},null,null,"Max",3.5,"Max",3.5]
[null,"Total",100,null,null,"Total",{"$f":"G31-G28","v":3.5},"Total",{"$f":"I31-I28","v":3.5}]
[null,null,null,null,null,"Value",{"$f":"' Rekenblad 1'!D37","v":{"$error":"#REF!"}},"Value",{"$f":"' Rekenblad 1'!H37","v":{"$error":"#REF!"}}]
["Vlottende marge-omzet ratio","Start",0,"Value",{"$f":"IF(G39<G34,(0/G38)*C38,IF(G39>G37,(G38/G38)*C38,((G39-G34)/G38)*C38))","v":{"$error":"#REF!"}},"Min",-10,"Min",-10,"Value",{"$f":"IF(I39<I34,I34/I38*C38,IF(I39>I37,I38/I38*C38,((I39-I34))/I38)*C38)","v":{"$error":"#REF!"}}]
[null,"Initial",{"$f":"((G35-G34)/G38)*C38","v":33.333333333333329},"Pointer",1,"Bad",10,"Bad",10,"Pointer",1]
[null,"Middle",{"$f":"((G36-G35)/G38)*C38","v":33.333333333333329},"End",{"$f":"(2*C38)-(E34+E35)","v":{"$error":"#REF!"}},"Good",30,"Good",30,"End",{"$f":"(2*C38)-(K34+K35)","v":{"$error":"#REF!"}}]
[null,"End",{"$f":"((G37-G36)/G38)*C38","v":33.333333333333329},null,null,"Max",50,"Max",50]
[null,"Total",100,null,null,"Total",{"$f":"G37-G34","v":60},"Total",{"$f":"I37-I34","v":60}]
[null,null,null,null,null,"Value",{"$f":"' Rekenblad 1'!D39*100","v":{"$error":"#REF!"}},"Value",{"$f":"' Rekenblad 1'!H39*100","v":{"$error":"#REF!"}}]
["Aflossingscapaciteit","Start",0,"Value",{"$f":"IF(G45<G40,(0/G44)*C44,IF(G45>G43,(G44/G44)*C44,((G45-G40)/G44)*C44))","v":{"$error":"#REF!"}},"Min",0,"Min",0,"Value",{"$f":"IF(I45<I40,I40/I44*C44,IF(I45>I43,I44/I44*C44, ((I45-I40)/I44)*C44))","v":{"$error":"#REF!"}}]
[null,"Initial",{"$f":"((G41-G40)/G44)*C44","v":25},"Pointer",1,"Bad",50000,"Bad",50000,"Pointer",1]
[null,"Middle",{"$f":"((G42-G41)/G44)*C44","v":25},"End",{"$f":"(2*C44)-(E40+E41)","v":{"$error":"#REF!"}},"Good",100000,"Good",100000,"End",{"$f":"(2*C44)-(K40+K41)","v":{"$error":"#REF!"}}]
[null,"End",{"$f":"((G43-G42)/G44)*C44","v":50},null,null,"Max",200000,"Max",200000]
[null,"Total",100,null,null,"Total",{"$f":"G43-G40","v":200000},"Total",{"$f":"I43-I40","v":200000}]
[null,null,null,null,null,"Value",{"$f":"' Rekenblad 1'!D43","v":{"$error":"#REF!"}},"Value",{"$f":"' Rekenblad 1'!H43","v":{"$error":"#REF!"}}]
["Aflossingsmarge","Start",0,"Value",{"$f":"IF(G51<G46,(0/G50)*C50,IF(G51>G49,(G50/G50)*C50,((G51-G46)/G50)*C50))","v":{"$error":"#REF!"}},"Min",0,"Min",0,"Value",{"$f":"IF(I51<I46,I46/I50*C50,IF(I51>I49,I50/I50*C50, ((I51-I46)/I50)*C50))","v":{"$error":"#REF!"}}]
[null,"Initial",{"$f":"((G47-G46)/G50)*C50","v":16.666666666666664},"Pointer",1,"Bad",25000,"Bad",25000,"Pointer",1]
[null,"Middle",{"$f":"((G48-G47)/G50)*C50","v":33.333333333333329},"End",{"$f":"200-(E46+E47)","v":{"$error":"#REF!"}},"Good",75000,"Good",75000,"End",{"$f":"200-(K46+K47)","v":{"$error":"#REF!"}}]
[null,"End",{"$f":"((G49-G48)/G50)*C50","v":50},null,null,"Max",150000,"Max",150000]
[null,"Total",100,null,null,"Total",150000,"Total",150000]
[null,null,null,null,null,"Value",{"$f":"' Rekenblad 1'!D45","v":{"$error":"#REF!"}},"Value",{"$f":"' Rekenblad 1'!H45","v":{"$error":"#REF!"}}]
["Schuldgraad","Start",0,"Value",{"$f":"IF(G57<G52,(0/G56)*C56,IF(G57>G55,(G56/G56)*C56,((G57-G52)/G56)*C56))","v":{"$error":"#REF!"}},"Min",0,"Min",0,"Value",{"$f":"IF(I57<I52,I52/I56*C56,IF(I57>I55,I56/I56*C56, ((I57-I52)/I56)*C56))","v":{"$error":"#REF!"}}]
[null,"Initial",{"$f":"((G53-G52)/G56)*C56","v":30},"Pointer",1,"Bad",30,"Bad",30,"Pointer",1]
[null,"Middle",{"$f":"((G54-G53)/G56)*C56","v":30},"End",{"$f":"200-(E52+E53)","v":{"$error":"#REF!"}},"Good",60,"Good",60,"End",{"$f":"200-(K52+K53)","v":{"$error":"#REF!"}}]
[null,"End",{"$f":"((G55-G54)/G56)*C56","v":40},null,null,"Max",100,"Max",100]
[null,"Total",100,null,null,"Total",{"$f":"G55-G52","v":100},"Total",{"$f":"I55-I52","v":100}]
[null,null,null,null,null,"Value",{"$f":"' Rekenblad 1'!D9*100","v":{"$error":"#REF!"}},"Value",{"$f":"' Rekenblad 1'!H9*100","v":{"$error":"#REF!"}}]
["Operationele winst marge ratio","Start",0,"Value",{"$f":"IF(G63<G58,(0/G62)*C62,IF(G63>G61,(G62/G62)*C62,(G63-G58)/G62)*C62)","v":{"$error":"#REF!"}},"Min",0,"Min",0,"Value",{"$f":"IF(I63<I58,I58/I62*C62,IF(I63>I61,I62/I62*C62, ((I63-I58)/I62)*C62))","v":{"$error":"#REF!"}}]
[null,"Initial",{"$f":"((G59-G58)/G62)*C62","v":20},"Pointer",1,"Bad",10,"Bad",10,"Pointer",1]
[null,"Middle",{"$f":"((G60-G59)/G62)*C62","v":30},"End",{"$f":"200-(E58+E59)","v":{"$error":"#REF!"}},"Good",25,"Good",25,"End",{"$f":"200-(K58+K59)","v":{"$error":"#REF!"}}]
[null,"End",{"$f":"((G61-G60)/G62)*C62","v":50},null,null,"Max",50,"Max",50]
[null,"Total",100,null,null,"Total",{"$f":"G61-G58","v":50},"Total",{"$f":"I61-I58","v":50},null,null,null,null,{"$f":"C62+C61+C60+C59+C58","v":200}]
[null,null,null,null,null,"Value",{"$f":"' Rekenblad 1'!D19*100","v":{"$error":"#REF!"}},"Value",{"$f":"' Rekenblad 1'!H19*100","v":{"$error":"#REF!"}}]
["Activa turnover","Start",0,"Value",{"$f":"IF(G69<G64,(0/G68)*C68,IF(G69>G67,(G68/G68)*C68,((G69-G64)/G68)*C68))","v":{"$error":"#REF!"}},"Min",0,"Min",0,"Value",{"$f":"IF(I69<I64,I64/I68*C68,IF(I69>I67,I68/I68*C68, ((I69-I64)/I68)*C68))","v":{"$error":"#REF!"}}]
[null,"Initial",{"$f":"((G65-G64)/G68)*C68","v":40},"Pointer",1,"Bad",30,"Bad",30,"Pointer",1]
[null,"Middle",{"$f":"((G66-G65)/G68)*C68","v":20},"End",{"$f":"200-(E65+E64)","v":{"$error":"#REF!"}},"Good",45,"Good",45,"End",{"$f":"200-(K65+K64)","v":{"$error":"#REF!"}}]
[null,"End",{"$f":"((G67-G66)/G68)*C68","v":40},null,null,"Max",75,"Max",75]
[null,"Total",100,null,null,"Total",{"$f":"G67-G64","v":75},"Total",{"$f":"I67-I64","v":75}]
[null,null,null,null,null,"Value",{"$f":"' Rekenblad 1'!D25*100","v":{"$error":"#REF!"}},"Value",{"$f":"' Rekenblad 1'!H25*100","v":{"$error":"#REF!"}}]
["Kosten omzet ratio","Start",0,"Value",{"$f":"IF(G75<G70,(0/G74)*C74,IF(G75>G73,(G74/G74)*C74,((G75-G70)/G74)*C74))","v":{"$error":"#REF!"}},"Min",0,"Min",0,"Value",{"$f":"IF(I75<I70,I70/I74*C74,IF(I75>I73,I74/I74*C74, ((I75-I70)/I74)*C74))","v":{"$error":"#REF!"}}]
[null,"Initial",{"$f":"((G71-G70)/G74)*C74","v":63.157894736842103},"Pointer",1,"Bad",60,"Bad",60,"Pointer",1]
[null,"Middle",{"$f":"((G72-G71)/G74)*C74","v":21.052631578947366},"End",{"$f":"200-(E70+E71)","v":{"$error":"#REF!"}},"Good",80,"Good",80,"End",{"$f":"200-(K70+K71)","v":{"$error":"#REF!"}}]
[null,"End",{"$f":"((G73-G72)/G74)*C74","v":15.789473684210526},null,null,"Max",95,"Max",95]
[null,"Total",100,null,null,"Total",{"$f":"G73-G70","v":95},"Total",{"$f":"I73-I70","v":95}]
[null,null,null,null,null,"Value",{"$f":"' Rekenblad 1'!D27*100","v":{"$error":"#REF!"}},"Value",{"$f":"' Rekenblad 1'!H27*100","v":{"$error":"#REF!"}}]