Business Plan X Valutazione Azienda

PRODUZIONE
Fatturato
Aliquota iva
Dilazione Clienti
CONSUMO MERCI
Acquisti
Aliquota iva
Dilazione Fornitori
gg giacenza media magazzino
INVESTIMENTI
Investimenti Materiali
Investimenti Immateriali
Aliquota iva
Pagamenti inv materiali
Pagamenti inv immateriali
Aliquota amm.to materiali
Aliquota amm.to Immateriali
FINANZIAMENTI M/L TERMINE

Periodo Stipula Contratto
Tasso di interesse annuale
Importo Mutuo
Numero anni
PERSONALE
Numero dipendenti
Retribuzione Lorda media
Incremento annuo stipendi
INPS (in % della retribuzione lorda media)
INAIL (in % della retribuzione lorda media)
TFR/Fondo (in % della retribuzione lorda media)
Dilazione Pagamento Contributi
Altri Costi
spese utenze
spese di rappresentanza
spese di pubblicit e promozioni
beni strumentali inf. al milione
spese di trasporto
lavorazioni presso terzi
consulenze tecnico-produttive
manutenzioni industriali
servizi vari
provvigioni
consulenze legali, fiscali, notarili, ecc
compensi amministratori
spese postali
utenze
affitti e locazioni passive
altri costi amministrativi
Costi diversi
Premi assicurativi
Tasso interesse passivo conto corrente

Tasso interesse attivo conto corrente
Tasso di attualizzazione
Tasso euribor
Tasso rischio settore
Numero anni considerati
A1
100,000
A2
100,000
A3
A4
A5
A6
A7
120,000 120,000 120,000 120,000 120,000
20%
30
30
30
30
30
30
30
45
45
45
45
45
45
45
A1
50,000
A2
50,000
A3
60,000
A4
60,000
A5
60,000
A6
60,000
A7
60,000
30
30
30
30
30
30
30
45
45
45
45
45
45
45
A1
100,000
A2
A3
A4
A5
A6
A7
20%
50,000
20%
70,000
20%
20%
A5
5%
100,000
30,000
20,000
30,000
10
A1
10
A2
10
A3
10
A4
10
A5
10
A6
10
A7
10
A1
A2
A3
A4
1,800
1%
30%
4%
8%
15
Aliquota Iva gg dilazione Costo ->

21%
21%
21%
21%
21%
21%
21%
21%
21%
21%
21%
21%
21%
21%
21%
21%
21%
21%
3%
3%
120
0
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
2%
3%
20
A8
A9
A10
A11
A12
A13
A14
120,000 120,000 120,000 120,000 120,000 120,000 130,000
30
30
30
30
30
30
30
45
45
45
45
45
45
45
A8
60,000
A9
60,000
A10
60,000
A11
60,000
A12
60,000
A13
60,000
A14
65,000
30
30
30
30
30
30
30
45
45
45
45
45
45
45
A8
A9
A10
A11
A12
A13
A14
A8
10
A9
10
A10
10
A11
10
A12
10
A13
10
A14
10
A5
A6
A7
A8
A9
A10
A11
A15
A16
A17
A18
A19
A20
A21
130,000 130,000 130,000 130,000 130,000 130,000 130,000
30
30
30
30
30
30
30
45
45
45
45
45
45
45
A15
65,000
A16
65,000
A17
65,000
A18
65,000
A19
65,000
A20
65,000
A21
65,000
30
30
30
30
30
30
30
45
45
45
45
45
45
45
A15
A16
A17
A18
A19
A20
A21
A15
10
A16
10
A17
10
A18
10
A19
10
A20
10
A21
10
A12
A13
A14
A15
A16
A17
A18
A22
A23
A24
A25
A26
A27
A28
130,000 130,000 130,000 130,000 130,000 145,000 145,000
30
30
30
30
30
30
30
45
45
45
45
45
45
45
A22
65,000
A23
65,000
A24
65,000
A25
65,000
A26
65,000
A27
72,500
A28
72,500
30
30
30
30
30
30
30
45
45
45
45
45
45
45
A22
A23
A24
A25
A26
A27
A28
A22
10
A23
10
A24
10
A25
10
A26
10
A27
10
A28
10
A19
A20
A21
A22
A23
A24
A25
A29
A30
A31
A32
A33
A34
A35
145,000 145,000 145,000 145,000 145,000 145,000 145,000
30
30
30
30
30
30
30
45
45
45
45
45
45
45
A29
72,500
A30
72,500
A31
72,500
A32
72,500
A33
72,500
A34
72,500
A35
72,500
30
30
30
30
30
30
30
45
45
45
45
45
45
45
A29
A30
A31
A32
A33
A34
A35
A29
10
A30
10
A31
10
A32
10
A33
10
A34
10
A35
10
A26
A27
A28
A29
A30
A31
A32
A33
A34
A35
0
30
60
90
120
A1
A2
A3
A4
A5
A8
A9
A10
A11
A12
A13
A14
A15
A16
A17
A22
A23
A24
A25
A26
A27
A28
A29
A30
A31
A32
A33
A34
A35
t
cash flow
Anni attualizzati
Valore attuale anni
20
210,596
Valore attuale da periodo
21
179,980
Valore Aziendale
390,576
1
A1
38,940
2
3
A2
A3
- 106,952 - 32,160
4
A4
96,875
5
A5
34,831
6
A6
17,876
7
A7
10,412
37,086
- 97,008
- 27,781
79,699
27,291
13,339
7,399
37,086
- 97,008
- 27,781
79,699
27,291
13,339
7,399
8
A8
36,724
9
A9
37,826
10
A10
2,961
11
A11
39,049
12
A12
21,830
13
A13
40,635
14
A14
11,854
24,856
24,383
1,818
22,831
12,156
21,549
5,987
24,856
24,383
1,818
22,831
12,156
21,549
5,987
15
A15
36,980
16
A16
25,269
17
A17
- 54,119
18
A18
43,224
19
A19
23,700
20
A20
63,411
21
A21
65,314
17,788
11,576
- 23,612
17,960
9,379
23,899
23,444
17,788
11,576
- 23,612
17,960
9,379
23,899
10,028
22
A22
- 21,932
23
A23
34,935
24
A24
49,089
25
A25
68,892
26
A26
63,639
27
A27
63,506
28
A28
35,773
- 7,498
11,374
15,221
20,344
17,898
17,010
9,126
29
A29
- 62,517
30
A30
64,609
31
A31
41,409
32
A32
86,152
33
A33
88,736
34
A34
- 51,119
- 15,188
14,949
9,125
18,080
17,736
- 9,731
Attivo
Cassa e Banca
Crediti esegibili nell'esercizio
- Crediti v/clienti
- Impiegati c/stipendi
- Enti Previd. ed Assistenziali
1) Credito v/INPS e INAIL
- Erario c/acc. Imposte e Ritenute
- Erario Iva
1) Riporto Iva a Credito
2) IVA a credito acquisti
- Ratei e Risconti Attivi
1) Ratei attivi
2) Risconti attivi
- Altri Crediti, fatture da emettere,crediti v. banca, ecc
Rim. Merci, Mat. Prime, Suss., Semilav.
- Rimanenze prodotti in corso di lavorazione, semilavorati e finiti
- Rimanenze materie prime, sussidiare di consumo e merci
Immobilizzazioni Materiali
- Immobili
Immobili
1) Fabbricati
- F.di Amm. Immobili
Immobili
1) F.do amm.to fabbricati industriali
2) Dismissione fondo vendita Cespite
- Impianti Macchinari e Attrezzature
Impianti e
1) Impianti e macchinari
Attrezzature
2) Attrezzature industriali e commerciali
Altri beni
3) Altri beni
- F.di Amm. Impianti Macch. Attrezzature
Impianti e
1) F.do amm.to Impianti e macchinari
Attrezzature
2) F.do amm.to Attrezzature ind.li e com.li
Altri beni
3) F.do amm.to altri beni
4) Dismissione fondo cessioni
Terreni
- Terreni
Immobilizzazioni immateriali
- Altri Costi Pluriennali
Costi d'imp
1) Costi d'impianto e ampliamento
Ricerca& Sv
2) Ricerca& Sviluppo
Altre immob
3) Altre immobilizzazioni immateriali
- F.di Amm. Imm.ni immateriali
Costi d'imp
1) F.do amm.to Costi d'impianto e ampliamento
Ricerca& Sv
2) F.do amm.to Ricerca& Sviluppo
Altre immob
3) F.do amm.to Altre immobilizzazioni immateriali
4) Dismissione fondo cessioni

TOTALE ATTIVO
Passivo
Banche a breve termine
- Banche e Depositi postali
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
Debiti Correnti
- Fornitori
1) Commerciali
2) Immobilizzazioni
- Impiegati c/stipendi
- Enti Previd., Assistenziali, Ritenute personale
1) Debito v/INPS ed INAIL
- Erario Iva
1) IVA a debito vendite
- Debiti tributari
- Altri debiti
- Ratei e Risconti Passivi
1) Ratei passivi
2) Risconti passivi
Finanziamenti Soci
Debito a m/lungo termine
' - Mutui e Finanziamenti
- Fondo TFR
1) Aumento fondo per acc.ti
2) Rilascio fondo per cessazioni
- Altri Fondi
Capitale Netto
- Capitale Sociale
- Riserva Legale
- Altre Riserve
1) Riserva statutaria
2) Altre Riserve
3) Riserva Ammortamenti anticipati
- Utile a nuovo
- Risultato di Esercizio
TOTALE PASSIVO
CONTROLLO
A0
A1
A2
A3
A4
38,940
0
11,168
0
0
0
0
0.00
0.00
0
0
0.00
0.00
0.00
###
0
0
0
10,000
0
0
0
0
0
0
0.00 1,168.20
120,000
120,000
0
0.00
0
0.00
0.00
0
0
0.00
0
0
0.00
138,000
120,000
18,000
0.00
0
0.00
0.00
0
0
0.00
0
0
0.00
162,000
144,000
18,000
0.00
0
0.00
0.00
0
0
0.00
0
0
0.00
0
0
0
18,750
12,500
6,250
18,750
12,500
6,250
22,500
15,000
7,500
22,500
15,000
7,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.00
80,000
100,000
100,000
20,000
20,000
0
0
0
0
0
0
0
0
0
0
0.00
60,000.00
100,000.00
100,000
40,000.00
40,000
0
0.00
0
0
0
0
0
0
0
0
0.00
40,000.00
100,000.00
100,000
60,000.00
60,000
0
0.00
0
0
0
0
0
0
0
0
0.00
20,000.00
100,000.00
100,000
80,000.00
80,000
0
0.00
0
0
0
0
0
0
0
0
0.00
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
40,000
50,000
0
0
50,000
10,000
0
0
10,000
30,000.00
50,000.00
0
0
50,000
20,000
0
0
20,000
OK
148,858
198,750
240,500
234,500
0
0
0
0
68,011.80
68,012
100,172.15
100,172
3,297.32
3,297
0
0
0
0
0.00
0
0
0
0
0
0
0
0
0
123,060
120,000
0
120,000
0.00
3,060
0
0
0
0
0
0
0
0
101,100
96,000.00
60,000
36,000
0.00
3,060
0
0
0
0
2,040
0.00
0
0
104,065
96,000.00
60,000
36,000
0.00
3,060
0
2,000
2,000
0
3,005
0.00
0
0
89,159
72,000.00
72,000
0
0.00
3,060
0
14,000
14,000
0
99
0.00
0
0
0.00
0.00
0.00
0
0
0
0
0
0.00
1,350
0
1,350
1,350
0
0.00
2,700.00
0
2,700.00
2,700
0
0.00
4,050.00
0
4,050.00
4,050
0
0.00
105,400.00
100,000
5,400.00
5,400
0
0.00
0
0
0
0
0
0
0
0
0
24,448
0
0
0
0
0
0
0
24,448
26,938
0
0
0
0
0
0
24,448
2,490
32,213
0
0
0
0
0
0
26,938
5,275
36,644
0
0
0
0
0
0
32,213
4,431
148,858
198,750
240,500
234,500
OK
OK
OK
OK
A5
A6
A7
A8
A9
31,533
49,409
59,821
96,545
134,371
162,946
144,000
18,000
0.00
0
0.00
0.00
0
0
0.00
0
0
946.00
181,482
144,000
36,000
0.00
0
0.00
0.00
0
0
0.00
0
0
1,482.27
181,795
144,000
36,000
0.00
0
0.00
0.00
0
0
0.00
0
0
1,794.62
182,896
144,000
36,000
0.00
0
0.00
0.00
0
0
0.00
0
0
2,896.34
184,031
144,000
36,000
0.00
0
0.00
0.00
0
0
0.00
0
0
4,031.12
22,500
15,000
7,500
22,500
15,000
7,500
22,500
15,000
7,500
22,500
15,000
7,500
22,500
15,000
7,500
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
20,000.00
50,000.00
0
0
50,000
30,000
0
0
30,000
10,000.00
50,000.00
0
0
50,000
40,000
0
0
40,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
236,979
263,391
264,115
301,941
340,902
0.00
0
0.00
0
0.00
0
0.00
0
0.00
0
101,060
72,000.00
72,000
0
0.00
3,060
0
26,000
26,000
0
0
0.00
0
0
113,060
72,000.00
72,000
0
0.00
3,060
0
38,000
38,000
0
0
0.00
0
0
99,060
72,000.00
72,000
0
0.00
3,060
0
24,000
24,000
0
0
0.00
0
0
111,060
72,000.00
72,000
0
0.00
3,060
0
36,000
36,000
0
0
0.00
0
0
123,060
72,000.00
72,000
0
0.00
3,060
0
48,000
48,000
0
0
0.00
0
0
0.00
0.00
0.00
0.00
0.00
98,799.54
92,050
6,750.00
6,750
0
0.00
91,801.56
83,702
8,100.00
8,100
0
0.00
84,386.18
74,936
9,450.00
9,450
0
0.00
76,532.53
65,733
10,800.00
10,800
0
0.00
68,218.70
56,069
12,150.00
12,150
0
0.00
37,120
0
0
0
0
0
0
36,644
476
58,530
0
0
0
0
0
0
37,120
21,410
80,669
0
0
0
0
0
0
58,530
22,140
114,349
0
0
0
0
0
0
80,669
33,680
149,623
0
0
0
0
0
0
114,349
35,274
236,979
263,391
264,115
301,941
340,902
OK
OK
OK
OK
OK
A10
A11
A12
A13
A14
137,331
176,381
198,211
238,846
250,700
184,120
144,000
36,000
0.00
0
0.00
0.00
0
0
0.00
0
0
4,119.94
185,291
144,000
36,000
0.00
0
0.00
0.00
0
0
0.00
0
0
5,291.43
204,126
144,000
54,180
0.00
0
0.00
0.00
0
0
0.00
0
0
5,946.34
205,345
144,000
54,180
0.00
0
0.00
0.00
0
0
0.00
0
0
7,165.38
205,701
144,000
54,180
0.00
0
0.00
0.00
0
0
0.00
0
0
7,520.99
22,500
15,000
7,500
22,500
15,000
7,500
22,500
15,000
7,500
22,500
15,000
7,500
24,375
16,250
8,125
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
343,951
384,172
424,838
466,691
480,776
0.00
0
0.00
0
0.00
0
0.00
0
0.00
0
99,060
72,000.00
72,000
0
0.00
3,060
0
24,000
24,000
0
0
0.00
0
0
194,736
72,000.00
72,000
0
0.00
3,060
0
36,000
36,000
83,676
0
0.00
0
0
206,766
72,000.00
72,000
0
0.00
3,091
0
48,000
48,000
83,676
0
0.00
0
0
218,766
72,000.00
72,000
0
0.00
3,091
0
60,000
60,000
83,676
0
0.00
0
0
195,766
72,000.00
72,000
0
0.00
3,091
0
37,000
37,000
83,676
0
0.00
0
0
0.00
0.00
0.00
0.00
0.00
59,421.68
45,922
13,500.00
13,500
0
0.00
50,117.31
35,267
14,850.00
14,850
0
0.00
40,293.72
24,080
16,213.50
16,214
0
0.00
29,910.77
12,334
17,577.00
17,577
0
0.00
18,940.50
0
18,940.50
18,941
0
0.00
185,470
0
0
0
0
0
0
149,623
35,847
139,319
0
0
0
0
0
0
185,470
- 46,150
177,778
0
0
0
0
0
0
139,319
38,458
218,014
0
0
0
0
0
0
177,778
40,237
266,069
0
0
0
0
0
0
218,014
48,055
343,951
384,172
424,838
466,691
480,776
OK
OK
OK
OK
OK
A15
A16
A17
A18
A19
287,679
312,949
258,830
302,054
325,754
236,990
156,000
72,360
0.00
0
0.00
0.00
0
0
0.00
0
0
8,630.38
237,748
156,000
72,360
0.00
0
0.00
0.00
0
0
0.00
0
0
9,388.46
269,595
156,000
72,360
0.00
0
33,470.28
0.00
0
0
0.00
0
0
7,764.90
289,072
156,000
90,540
0.00
0
33,470.28
0.00
0
0
0.00
0
0
9,061.61
289,783
156,000
90,540
0.00
0
33,470.28
0.00
0
0
0.00
0
0
9,772.62
24,375
16,250
8,125
24,375
16,250
8,125
24,375
16,250
8,125
24,375
16,250
8,125
24,375
16,250
8,125
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
549,045
575,072
552,800
615,500
639,912
0.00
0
0.00
0
0.00
0
0.00
0
0.00
0
214,766
78,000.00
78,000
0
0.00
3,091
0
50,000
50,000
83,676
0
0.00
0
0
190,766
78,000.00
78,000
0
0.00
3,091
0
26,000
26,000
83,676
0
0.00
0
0
120,091
78,000.00
78,000
0
0.00
3,091
0
39,000
39,000
0
0
0.00
0
0
133,091
78,000.00
78,000
0
0.00
3,091
0
52,000
52,000
0
0
0.00
0
0
107,091
78,000.00
78,000
0
0.00
3,091
0
26,000
26,000
0
0
0.00
0
0
0.00
0.00
0.00
0.00
0.00
20,304.00
0
20,304.00
20,304
0
0.00
21,667.50
0
21,667.50
21,668
0
0.00
23,031.00
0
23,031.00
23,031
0
0.00
24,394.50
0
24,394.50
24,395
0
0.00
25,758.00
0
25,758.00
25,758
0
0.00
313,974
0
0
0
0
0
0
266,069
47,906
362,638
0
0
0
0
0
0
313,974
48,664
409,678
0
0
0
0
0
0
362,638
47,040
458,015
0
0
0
0
0
0
409,678
48,337
507,063
0
0
0
0
0
0
458,015
49,048
549,045
575,072
552,800
615,500
639,912
OK
OK
OK
OK
OK
A20
A21
A22
A23
A24
389,165
454,479
432,547
467,482
516,571
291,685
156,000
90,540
0.00
0
33,470.28
0.00
0
0
0.00
0
0
11,674.96
293,645
156,000
90,540
0.00
0
33,470.28
0.00
0
0
0.00
0
0
13,634.37
343,192
156,000
90,540
0.00
0
83,675.71
0.00
0
0
0.00
0
0
12,976.41
260,564
156,000
90,540
0.00
0
0.00
0.00
0
0
0.00
0
0
14,024.46
280,399
156,000
108,902
0.00
0
0.00
0.00
0
0
0.00
0
0
15,497.13
24,375
16,250
8,125
24,375
16,250
8,125
24,375
16,250
8,125
24,375
16,250
8,125
24,375
16,250
8,125
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
705,226
772,499
800,114
752,422
821,345
0.00
0
0.00
0
0.00
0
0.00
0
0.00
0
120,091
78,000.00
78,000
0
0.00
3,091
0
39,000
39,000
0
0
0.00
0
0
133,091
78,000.00
78,000
0
0.00
3,091
0
52,000
52,000
0
0
0.00
0
0
107,091
78,000.00
78,000
0
0.00
3,091
0
26,000
26,000
0
0
0.00
0
0
169,763
78,000.00
78,000
0
0.00
3,091
0
7,320
7,320
81,353
0
0.00
0
0
182,794
78,000.00
78,000
0
0.00
3,122
0
20,320
20,320
81,353
0
0.00
0
0
0.00
0.00
0.00
0.00
0.00
27,121.50
0
27,121.50
27,122
0
0.00
28,485.00
0
28,485.00
28,485
0
0.00
29,848.50
0
29,848.50
29,849
0
0.00
31,212.00
0
31,212.00
31,212
0
0.00
32,589.14
0
32,589.14
32,589
0
0.00
558,014
0
0
0
0
0
0
507,063
50,950
610,923
0
0
0
0
0
0
558,014
52,910
663,175
0
0
0
0
0
0
610,923
52,252
551,446
0
0
0
0
0
0
663,175
- 111,729
605,961
0
0
0
0
0
0
551,446
54,515
705,226
772,499
800,114
752,422
821,345
OK
OK
OK
OK
OK
A25
A26
A27
A28
A29
585,463
649,102
712,609
748,382
685,865
282,466
156,000
108,902
0.00
0
0.00
0.00
0
0
0.00
0
0
17,563.89
284,375
156,000
108,902
0.00
0
0.00
0.00
0
0
0.00
0
0
19,473.07
304,642
156,000
127,264
0.00
0
0.00
0.00
0
0
0.00
0
0
21,378.26
323,715
174,000
127,264
0.00
0
0.00
0.00
0
0
0.00
0
0
22,451.46
387,851
174,000
127,264
0.00
0
66,011.37
0.00
0
0
0.00
0
0
20,575.94
24,375
16,250
8,125
24,375
16,250
8,125
27,188
18,125
9,063
27,188
18,125
9,063
27,188
18,125
9,063
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
892,304
957,852
1,044,438
1,099,285
1,100,903
0.00
0
0.00
0
0.00
0
0.00
0
0.00
0
195,794
78,000.00
78,000
0
0.00
3,122
0
33,320
33,320
81,353
0
0.00
0
0
201,474
78,000.00
78,000
0
0.00
3,122
0
39,000
39,000
81,353
0
0.00
0
0
215,974
78,000.00
78,000
0
0.00
3,122
0
53,500
53,500
81,353
0
0.00
0
0
200,474
87,000.00
87,000
0
0.00
3,122
0
29,000
29,000
81,353
0
0.00
0
0
133,622
87,000.00
87,000
0
0.00
3,122
0
43,500
43,500
0
0
0.00
0
0
0.00
0.00
0.00
0.00
0.00
33,966.27
0
33,966.27
33,966
0
0.00
35,343.41
0
35,343.41
35,343
0
0.00
36,720.54
0
36,720.54
36,721
0
0.00
38,097.68
0
38,097.68
38,098
0
0.00
39,474.81
0
39,474.81
39,475
0
0.00
662,543
0
0
0
0
0
0
605,961
56,582
721,034
0
0
0
0
0
0
662,543
58,491
791,743
0
0
0
0
0
0
721,034
70,709
860,713
0
0
0
0
0
0
791,743
68,970
927,807
0
0
0
0
0
0
860,713
67,094
892,304
957,852
1,044,438
1,099,285
1,100,903
OK
OK
OK
OK
OK
A30
A31
A32
A33
A34
750,474
791,883
878,035
966,771
915,653
408,151
174,000
145,625
0.00
0
66,011.37
0.00
0
0
0.00
0
0
22,514.22
409,393
174,000
145,625
0.00
0
66,011.37
0.00
0
0
0.00
0
0
23,756.50
411,978
174,000
145,625
0.00
0
66,011.37
0.00
0
0
0.00
0
0
26,341.05
414,640
174,000
145,625
0.00
0
66,011.37
0.00
0
0
0.00
0
0
29,003.14
512,123
174,000
145,625
0.00
0
165,028.42
0.00
0
0
0.00
0
0
27,469.58
27,188
18,125
9,063
27,188
18,125
9,063
27,188
18,125
9,063
27,188
18,125
9,063
27,188
18,125
9,063
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
1,185,813
1,228,464
1,317,200
1,408,599
1,454,964
0.00
0
0.00
0
0.00
0
0.00
0
0.00
0
148,122
87,000.00
87,000
0
0.00
3,122
0
58,000
58,000
0
0
0.00
0
0
119,122
87,000.00
87,000
0
0.00
3,122
0
29,000
29,000
0
0
0.00
0
0
133,622
87,000.00
87,000
0
0.00
3,122
0
43,500
43,500
0
0
0.00
0
0
148,122
87,000.00
87,000
0
0.00
3,122
0
58,000
58,000
0
0
0.00
0
0
119,122
87,000.00
87,000
0
0.00
3,122
0
29,000
29,000
0
0
0.00
0
0
0.00
0.00
0.00
0.00
0.00
40,851.95
0
40,851.95
40,852
0
0.00
42,229.08
0
42,229.08
42,229
0
0.00
43,606.22
0
43,606.22
43,606
0
0.00
44,983.35
0
44,983.35
44,983
0
0.00
46,360.49
0
46,360.49
46,360
0
0.00
996,839
0
0
0
0
0
0
927,807
69,032
1,067,114
0
0
0
0
0
0
996,839
70,275
1,139,973
0
0
0
0
0
0
1,067,114
72,859
1,215,494
0
0
0
0
0
0
1,139,973
75,521
1,289,482
0
0
0
0
0
0
1,215,494
73,988
1,185,813
1,228,464
1,317,200
1,408,599
1,454,964
OK
OK
OK
OK
OK
A35
971,197
348,761
174,000
145,625
0.00
0
0.00
0.00
0
0
0.00
0
0
29,135.92
27,188
18,125
9,063
0.00
100,000.00
100,000
100,000.00
100,000
0
0.00
0
0
0
0
0
0
0
0
0.00
0.00
50,000.00
0
0
50,000
50,000
0
0
50,000
0
1,347,146
0.00
0
187,783
87,000.00
87,000
0
0.00
3,122
0
9,180
9,180
88,481
0
0.00
0
0
0.00
47,737.62
0
47,737.62
47,738
0
0.00
1,111,626
0
0
0
0
0
0
1,289,482
- 177,856
1,347,146
OK
CONTO ECONOMICO
Produzione
- Rimanenze iniziali prodotti in corso di lavorazione, semilavorati e finiti
- Vendite prodotti finiti
- Vendite merci
- Prestazioni di servizi
- Altri ricavi
- Rimanenze finali prodotti in corso di lavorazione, semilavorati e finiti
Consumo merci
- Rimanenze iniziali materie prime, sussidiare di consumo e merci
- Acquisti
- Rimanenze finali materie prime, sussidiarie di consumo e merci
MARGINE LORDO INDUSTRIALE (fatturato netto-consumo di merci)
Costi variabili totali
- Costi variabili di produzione
1) spese energia elettrica, gas, acqua
- Costi variabili commerciali
1) spese di rappresentanza
2) spese di pubblicit e promozioni
- Altri costi variabili
MARGINE LORDO DI CONTRIBUZIONE
Costi fissi totali
- Costi fissi di produzione
1) ammortamenti materiali
3) beni strumentali inf. al milione
4) spese di trasporto
5) lavorazioni presso terzi
6) consulenze tecnico-produttive
7) manutenzioni industriali
8) servizi vari
9) provvigioni
- Costi fissi commerciali
1) canoni per affitto d'azienda
2) canoni beni mobili
3) spese di trasporto
4) spese varie
5) royalties
Consulenza commerciali
- Costi fissi amministrativi
1) consulenze legali, fiscali, notarili, ecc
2) compensi amministratori
3) spese postali
4) utenze
5) affitti e locazioni passive
6) altri costi amministrativi
- Altri costi fissi
1) costi diversi
2) ammortamenti immateriali
3) premi assicurativi
4) costi del personale dipendente
5) accantonamento al TFR
REDDITO OPERATIVO
Gestione straordinaria
- Plusvalenze/Minusvalenze Materiali
- Plusvalenze/Minusvalenze Immateriali
Gestione finaziaria
- Oneri Finanziari a breve termine
- Oneri Finanziari a medio/lungo termine
- Proventi Finanziari
REDDITO ANTEIMPOSTE
imposte sul reddito
REDDITO NETTO
A0
0
0
0
0
0
0
0
A1
112,500
0
0
100,000
0
0
12,500
A2
100,000
12,500
0
100,000
0
0
12,500
A3
122,500
12,500
0
120,000
0
0
15,000
A4
120,000
15,000
0
120,000
0
0
15,000
A5
120,000
15,000
0
120,000
0
0
15,000
0
0
0
0
43,750
0
50,000
6,250
50,000
6,250
50,000
6,250
58,750
6,250
60,000
7,500
60,000
7,500
60,000
7,500
60,000
7,500
60,000
7,500
68,750
50,000
63,750
60,000
60,000
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
0
0
0
0
0
0
0
0
0
0
0
0
68,750
50,000
63,750
60,000
60,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
45,470
20,000
20,000
0
0
0
0
0
0
0
0
0
0
0
0
0
45,470
20,000
20,000
0
0
0
0
0
0
0
0
0
0
0
0
0
55,470
20,000
20,000
0
0
0
0
0
0
0
0
0
0
0
0
0
55,470
20,000
20,000
0
0
0
0
0
0
0
0
0
0
0
0
0
55,470
20,000
20,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,470
0
0
0
25,470
0
0
0
35,470
0
0
0
35,470
0
0
0
35,470
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,470
0
0
0
24,120
1,350
0
0
0
0
25,470
0
0
0
24,120
1,350
0
0
0
0
35,470
0
10,000
0
24,120
1,350
0
0
0
0
35,470
0
10,000
0
24,120
1,350
0
0
0
0
35,470
0
10,000
0
24,120
1,350
23,280
4,530
8,280
4,530
4,530
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0
0
1,168
0
0
1,168
- 2,040
2,040
0
0
- 3,005
3,005
0
0
- 99
99
0
0
- 4,054
0
5,000
946
24,448
2,490
5,275
4,431
476
24,448
2,490
5,275
4,431
476
A6
120,000
15,000
0
120,000
0
0
15,000
A7
120,000
15,000
0
120,000
0
0
15,000
A8
120,000
15,000
0
120,000
0
0
15,000
A9
120,000
15,000
0
120,000
0
0
15,000
A10
120,000
15,000
0
120,000
0
0
15,000
A11
120,000
15,000
0
120,000
0
0
15,000
60,000
7,500
60,000
7,500
60,000
7,500
60,000
7,500
60,000
7,500
60,000
7,500
60,000
7,500
60,000
7,500
60,000
7,500
60,000
7,500
60,000
7,500
60,000
7,500
60,000
60,000
60,000
60,000
60,000
60,000
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
0
0
0
0
0
0
0
0
0
0
0
0
60,000
60,000
60,000
60,000
60,000
60,000
35,470
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
35,470
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,470
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,470
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,470
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,470
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
35,470
0
0
0
35,470
0
0
0
25,470
0
0
0
25,470
0
0
0
25,470
0
0
0
25,470
0
0
0
0
0
0
0
35,470
0
10,000
0
24,120
1,350
0
0
0
0
35,470
0
10,000
0
24,120
1,350
0
0
0
0
25,470
0
0
0
24,120
1,350
0
0
0
0
25,470
0
0
0
24,120
1,350
0
0
0
0
25,470
0
0
0
24,120
1,350
0
0
0
0
25,470
0
0
0
24,120
1,350
24,530
24,530
34,530
34,530
34,530
34,530
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
- 3,120
0
4,602
1,482
- 2,390
0
4,185
1,795
- 850
0
3,747
2,896
744
0
3,287
4,031
1,317
0
2,803
4,120
2,995
0
2,296
5,291
21,410
22,140
33,680
35,274
35,847
37,525
83,676
21,410
22,140
33,680
35,274
35,847
- 46,150
A12
120,000
15,000
0
120,000
0
0
15,000
A13
120,000
15,000
0
120,000
0
0
15,000
A14
131,250
15,000
0
130,000
0
0
16,250
A15
130,000
16,250
0
130,000
0
0
16,250
A16
130,000
16,250
0
130,000
0
0
16,250
A17
130,000
16,250
0
130,000
0
0
16,250
60,000
7,500
60,000
7,500
60,000
7,500
60,000
7,500
64,375
7,500
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
60,000
60,000
66,875
65,000
65,000
65,000
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
0
0
0
0
0
0
0
0
0
0
0
0
60,000
60,000
66,875
65,000
65,000
65,000
25,725
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,725
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,725
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,725
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,725
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,725
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,725
0
0
0
25,725
0
0
0
25,725
0
0
0
25,725
0
0
0
25,725
0
0
0
25,725
0
0
0
0
0
0
0
25,725
0
0
0
24,361
1,364
0
0
0
0
25,725
0
0
0
24,361
1,364
0
0
0
0
25,725
0
0
0
24,361
1,364
0
0
0
0
25,725
0
0
0
24,361
1,364
0
0
0
0
25,725
0
0
0
24,361
1,364
0
0
0
0
25,725
0
0
0
24,361
1,364
34,275
34,275
41,150
39,275
39,275
39,275
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
4,183
0
1,763
5,946
5,961
0
1,204
7,165
6,904
0
617
7,521
8,630
0
0
8,630
9,388
0
0
9,388
7,765
0
0
7,765
38,458
40,237
48,055
47,906
48,664
47,040
38,458
40,237
48,055
47,906
48,664
47,040
A18
130,000
16,250
0
130,000
0
0
16,250
A19
130,000
16,250
0
130,000
0
0
16,250
A20
130,000
16,250
0
130,000
0
0
16,250
A21
130,000
16,250
0
130,000
0
0
16,250
A22
130,000
16,250
0
130,000
0
0
16,250
A23
130,000
16,250
0
130,000
0
0
16,250
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
65,000
65,000
65,000
65,000
65,000
65,000
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
0
0
0
0
0
0
0
0
0
0
0
0
65,000
65,000
65,000
65,000
65,000
65,000
25,725
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,725
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,725
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,725
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,725
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,725
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,725
0
0
0
25,725
0
0
0
25,725
0
0
0
25,725
0
0
0
25,725
0
0
0
25,725
0
0
0
0
0
0
0
25,725
0
0
0
24,361
1,364
0
0
0
0
25,725
0
0
0
24,361
1,364
0
0
0
0
25,725
0
0
0
24,361
1,364
0
0
0
0
25,725
0
0
0
24,361
1,364
0
0
0
0
25,725
0
0
0
24,361
1,364
0
0
0
0
25,725
0
0
0
24,361
1,364
39,275
39,275
39,275
39,275
39,275
39,275
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
9,062
0
0
9,062
9,773
0
0
9,773
11,675
0
0
11,675
13,634
0
0
13,634
12,976
0
0
12,976
14,024
0
0
14,024
48,337
49,048
50,950
52,910
52,252
53,300
165,028
48,337
49,048
50,950
52,910
52,252
- 111,729
A24
130,000
16,250
0
130,000
0
0
16,250
A25
130,000
16,250
0
130,000
0
0
16,250
A26
130,000
16,250
0
130,000
0
0
16,250
A27
146,875
16,250
0
145,000
0
0
18,125
A28
145,000
18,125
0
145,000
0
0
18,125
A29
145,000
18,125
0
145,000
0
0
18,125
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
65,000
8,125
71,563
8,125
72,500
9,063
72,500
9,063
72,500
9,063
72,500
9,063
72,500
9,063
65,000
65,000
65,000
75,313
72,500
72,500
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
0
0
0
0
0
0
0
0
0
0
0
0
65,000
65,000
65,000
75,313
72,500
72,500
25,982
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,982
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,982
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,982
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,982
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,982
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,982
0
0
0
25,982
0
0
0
25,982
0
0
0
25,982
0
0
0
25,982
0
0
0
25,982
0
0
0
0
0
0
0
25,982
0
0
0
24,605
1,377
0
0
0
0
25,982
0
0
0
24,605
1,377
0
0
0
0
25,982
0
0
0
24,605
1,377
0
0
0
0
25,982
0
0
0
24,605
1,377
0
0
0
0
25,982
0
0
0
24,605
1,377
0
0
0
0
25,982
0
0
0
24,605
1,377
39,018
39,018
39,018
49,331
46,518
46,518
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
15,497
0
0
15,497
17,564
0
0
17,564
19,473
0
0
19,473
21,378
0
0
21,378
22,451
0
0
22,451
20,576
0
0
20,576
54,515
56,582
58,491
70,709
68,970
67,094
54,515
56,582
58,491
70,709
68,970
67,094
A30
145,000
18,125
0
145,000
0
0
18,125
A31
145,000
18,125
0
145,000
0
0
18,125
A32
145,000
18,125
0
145,000
0
0
18,125
A33
145,000
18,125
0
145,000
0
0
18,125
A34
145,000
18,125
0
145,000
0
0
18,125
A35
145,000
18,125
0
145,000
0
0
18,125
72,500
9,063
72,500
9,063
72,500
9,063
72,500
9,063
72,500
9,063
72,500
9,063
72,500
9,063
72,500
9,063
72,500
9,063
72,500
9,063
72,500
9,063
72,500
9,063
72,500
72,500
72,500
72,500
72,500
72,500
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
0
0
0
0
0
0
0
0
0
0
0
0
72,500
72,500
72,500
72,500
72,500
72,500
25,982
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,982
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,982
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,982
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,982
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,982
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25,982
0
0
0
25,982
0
0
0
25,982
0
0
0
25,982
0
0
0
25,982
0
0
0
25,982
0
0
0
0
0
0
0
25,982
0
0
0
24,605
1,377
0
0
0
0
25,982
0
0
0
24,605
1,377
0
0
0
0
25,982
0
0
0
24,605
1,377
0
0
0
0
25,982
0
0
0
24,605
1,377
0
0
0
0
25,982
0
0
0
24,605
1,377
0
0
0
0
25,982
0
0
0
24,605
1,377
46,518
46,518
46,518
46,518
46,518
46,518
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
22,514
0
0
22,514
23,757
0
0
23,757
26,341
0
0
26,341
29,003
0
0
29,003
27,470
0
0
27,470
29,136
0
0
29,136
69,032
70,275
72,859
75,521
73,988
75,654
253,510
69,032
70,275
72,859
75,521
73,988
- 177,856
Cash Flow
Reddito Operativo
- Accantonamento TFR ed Altri Fondi
- AmmortamentI
1 MARGINE
Variazione Circolante Netto
- Variazione Crediti v/clienti
- Variazione Erario Iva
- Variazionealtri crediti
- Valori finale lavori in corso su ordinazione
- Variazione Rim. Merci, Mat. Prime, Suss., Semilav.
- Variazione Fornitori Commerciali
- Variazione Impiegati c/stipendi
- Variazione enti previdenziali, ass.li
- Variazione Ratei e Risconti
- Variazione altri debiti
A0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
CASH FLOW DELLA GESTIONE CARATTERISTICA
Investimenti/Disinvestimenti
- Investimenti
1) Materiali
2) Immateriali
0
0
0
0
CASH FLOW OPERAZIONALE
Variazione debiti A m/l termine

- Mutui e Finanziamenti
- Finanziamento Leasing
- Finanziamento Soci
- Utilizzo TFR
- Variazione Fornitori Immobilizzazioni
0
0
Oneri finanziari
Gestione straordinaria
Imposte di competenza
Variazione erario c/Imposte e ritenute
Variazione debiti tributari
Variazione Capitale Netto

- Capitale Sociale
- Riserva Legale
- Altre Riserve
- Utili non riportati a nuovo
0
0
0
0
0
0
0
0
0
0
0
0
0
CASH FLOW (VARIAZIONE LIQUIDITA' A BREVE)
CONTROLLO
0
0
A1
23,280
1,350
20,000
44,630
A2
4,530
1,350
20,000
25,880
A3
8,280
1,350
30,000
39,630
A4
4,530
1,350
30,000
35,880
A5
4,530
1,350
30,000
35,880
A6
24,530
1,350
10,000
35,880
- 26,858
0
- 10,000
- 1,168
- 46,791
- 120,000
10,000
1,168
- 18,785
0
2,000
0
- 2,906
- 24,000
12,000
0
10,955
0
12,000
- 946
- 6,536
0
12,000
- 536
- 18,750
0
0
3,060
0
0
0
60,000
0
0
0
2,040
- 3,750
0
- 18,000
0
0
965
0
12,000
0
0
0
- 2,906
0
0
0
0
0
- 99
0
0
- 18,000
0
0
0
17,772
- 20,911
20,845
32,974
46,835
29,344
###
- 100,000
- 100,000
0
0
0
0
0
- 50,000
- 50,000
0
- 50,000
0
0
0
0
0
0
0
0
0
0
0
0
- 82,228
- 20,911
- 29,155
32,974
46,835
29,344
120,000
0
- 84,000
0
0
0
64,000
100,000
- 7,950
- 7,950
- 8,348
- 8,348
0
0
120,000
0
0
- 84,000
0
0
0
0
0
- 36,000
0
0
0
0
0
0
1,168
0
0
0
0
- 2,040
0
0
0
0
- 3,005
0
0
0
0
- 99
0
0
0
0
- 4,054
0
0
0
0
- 3,120
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
0
0
0
0
38,940 - 106,952
- 32,160
96,875
34,831
17,876
38,940 - 106,952
- 32,160
96,875
34,831
17,876
A7
24,530
1,350
10,000
35,880
A8
34,530
1,350
0
35,880
A9
34,530
1,350
0
35,880
A10
34,530
1,350
0
35,880
A11
34,530
1,350
0
35,880
A12
34,275
1,364
0
35,639
- 14,312
0
- 14,000
- 312
10,898
0
12,000
- 1,102
10,865
0
12,000
- 1,135
- 24,089
0
- 24,000
- 89
10,829
0
12,000
- 1,171
- 6,804
0
12,000
- 655
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
0
0
- 18,180
31
0
0
21,568
46,778
46,745
11,791
46,709
28,834
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
21,568
46,778
46,745
11,791
46,709
28,834
- 8,765
- 8,765
- 9,204
- 9,204
- 9,664
- 9,664
- 10,147
- 10,147
- 10,654
- 10,654
- 11,187
- 11,187
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- 2,390
0
0
0
0
- 850
0
0
0
0
744
0
0
0
0
1,317
0
0
0
0
2,995
0
- 83,676
0
83,676
4,183
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
0
0
0
0
10,412
36,724
37,826
2,961
39,049
21,830
10,412
36,724
37,826
2,961
39,049
21,830
A13
A14
A15
A16
34,275 41,150 39,275 39,275
1,364
1,364
1,364
1,364
0
0
0
0
35,639 42,514 40,639 40,639
A17
A18
A19
39,275 39,275 39,275
1,364
1,364
1,364
0
0
0
40,639 40,639 40,639
10,781 - 25,231 - 12,289 - 24,758

0
0 - 12,000
0
12,000 - 23,000 13,000 - 24,000
- 1,219
- 356
- 1,109
- 758
14,624
0
13,000
1,624
0
0
0
0
0
0
- 1,875
0
0
6,000
0 - 18,180
0
0
0
0
0
0
0
0
0
0
0
0
46,420 17,283 28,349 15,881

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
46,420 17,283 28,349 15,881

- 11,746 - 12,334
- 11,746 - 12,334
- 6,477 - 26,711
0
0
13,000 - 26,000
- 1,297
- 711
0
0
0
0
0 - 18,180
0
0
0
0
0
0
0
0
0
0
0
0
55,262 34,162 13,928

0
0
0
0
0
0
0
0
0
0
0
0
55,262 34,162 13,928
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
0
5,961
0
0
0
0
6,904
0
0
0
0
8,630
0
0
0
0
9,388
0
0
0
0
7,765
0
0
- 33,470
- 83,676
9,062
0
0
0
0
9,773
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
0
0
0
0
0
0
0
0
0
40,635 11,854 36,980 25,269 - 54,119 43,224 23,700

40,635 11,854 36,980 25,269 - 54,119 43,224 23,700
0
A20
A21
39,275 39,275
1,364
1,364
0
0
40,639 40,639
A22
39,275
1,364
0
40,639
A23
A24
A25
A26
39,275 39,018 39,018 39,018
1,364
1,377
1,377
1,377
0
0
0
0
40,639 40,395 40,395 40,395
11,098 11,041 - 25,342 - 19,728

0
0
0
0
13,000 13,000 - 26,000 - 18,680
- 1,902
- 1,959
658
- 1,048
0
0
0
0
0
0
0
0
0
0
0
0
51,736 51,679
0
0
0
0
0
0
0
0
0
0
15,297
0
0
0
0
0
0
0
0
51,736 51,679
15,297
- 6,804 10,933
0
0
13,000 13,000
- 1,473
- 2,067
0
0
0
0
0 - 18,362
0
31
0
0
0
0
0
0
0
0
0
0
3,771
0
5,680
- 1,909
0
0
0
0
0
0
20,911 33,592 51,328 44,166

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
20,911 33,592 51,328 44,166
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
0
0
0
0
0
11,675
0
0
0
0
13,634
0
0
0
0
12,976
14,024
0
0
0 - 165,028
- 50,205
83,676
0
81,353
15,497
0
0
0
0
17,564
0
0
0
0
19,473
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
0
0
0
0
0
0
0
0
0
63,411 65,314 - 21,932
34,935 49,089 68,892 63,639
63,411 65,314 - 21,932
34,935 49,089 68,892 63,639
A27
A28
49,331 46,518
1,377
1,377
0
0
50,708 47,895
A29
A30
A31
A32
A33
46,518 46,518 46,518 46,518 46,518
1,377
1,377
1,377
1,377
1,377
0
0
0
0
0
47,895 47,895 47,895 47,895 47,895
- 8,579 - 34,573
0 - 18,000
14,500 - 24,500
- 1,905
- 1,073
16,376
0
14,500
1,876
- 2,813
0
- 18,362
0
0
0
0
9,000
0
0
0
0
42,128 13,322
0
0
0
0
0
0
0
0
42,128 13,322
- 5,800 - 30,242 11,915 11,838

0
0
0
0
14,500 - 29,000 14,500 14,500
- 1,938
- 1,242
- 2,585
- 2,662
0
0
0
0
0 - 18,362
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
64,271 42,095 17,653 59,811 59,733

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
64,271 42,095 17,653 59,811 59,733
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
0
0
0
0
0
21,378
0
0
0
0
22,451
0
0
0
0
20,576
0
0
- 66,011
- 81,353
22,514
0
0
0
0
23,757
0
0
0
0
26,341
0
0
0
0
29,003
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
0
0
0
0
0
0
0
0
0
63,506 35,773 - 62,517 64,609 41,409 86,152 88,736

63,506 35,773 - 62,517 64,609 41,409 86,152 88,736
0
A34
46,518
1,377
0
47,895
A35
46,518
1,377
0
47,895
- 27,466 -21486.34
0
0
- 29,000 - 19,820
1,534
- 1,666
0
0
0
0
0
0
0
0
0
0
0
0
20,429
26,409
0
0
0
0
0
0
0
0
20,429
26,409
0
0
0
0
0
0
0
0
0
0
27,470
29,136
0
0
0 - 253,510
- 99,017 165,028
0
88,481
0
0
0
0
0
0
0
0
0
0
- 51,119
55,545
- 51,119
55,545

Business Plan X Valutazione Azienda

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PRODUZIONE

FINANZIAMENTI M/L TERMINE

Tasso interesse passivo conto corrente

Aliquota Iva gg dilazione Costo ->

Valore attuale da periodo

4) Dismissione fondo cessioni

CASH FLOW DELLA GESTIONE CARATTERISTICA

CASH FLOW OPERAZIONALE

Variazione debiti A m/l termine

Variazione Capitale Netto

CASH FLOW (VARIAZIONE LIQUIDITA' A BREVE)

10,781 - 25,231 - 12,289 - 24,758

46,420 17,283 28,349 15,881

46,420 17,283 28,349 15,881

55,262 34,162 13,928

55,262 34,162 13,928

40,635 11,854 36,980 25,269 - 54,119 43,224 23,700

11,098 11,041 - 25,342 - 19,728

20,911 33,592 51,328 44,166

20,911 33,592 51,328 44,166

63,411 65,314 - 21,932

34,935 49,089 68,892 63,639

63,411 65,314 - 21,932

34,935 49,089 68,892 63,639

- 5,800 - 30,242 11,915 11,838

64,271 42,095 17,653 59,811 59,733

64,271 42,095 17,653 59,811 59,733

63,506 35,773 - 62,517 64,609 41,409 86,152 88,736

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