CELLE INPUT

CRUSCOTTO SINTETICO
2,020 2,021
Fatturato 1,060,000.00 € 0.00 €
Produzione 585,500.00 € 247,000.00 €
Utile Azienda 95,643.53 € -38,282.77 €

Variazione Circolante netto -195,659.09 € -430,864.04 €

Liquidità -> Conto corrente Banca 303,555.38 € 64,762.26 €

Debiti Compensabili 181,208.33 € 173,384.60 €

PARAMETRI INIZIALI

Aliquota Ires 24.50%

Aliquota Iva su Vendite 22.00%

2,020 2,021
Capitale soci
Distribuzione utili soci

GESTIONE COMMESSA
COMMESSE FUTURE Importo Costi Stimati
Commessa 1 100,000 € 60,000 €
Commessa 2 250,000 € 150,000 €
Commessa 3 290,000 € 140,000 €
Commessa 4 570,000 € 350,000 €
Commessa 5 300,000 € 150,000 €
Commessa 6 350,000 € 200,000 €
Commessa 7
Commessa 8
Commessa 9
COMMESSE IN ESSERE Importo Valore Attuale
Commessa 1a 100,000 € 50,000 €
Commessa 2a 150,000 € 100,000 €
Commessa 3a 150,000 € 100,000 €
Commessa 4a 180,000 € 120,000 €
Commessa 5a 180,000 € 120,000 €
Commessa 6a 100,000 € 60,000 €
Commessa 7a 200,000 € 100,000 €
INVESTIMENTI
2,020
Investimenti Materiali 100,000 €
Investimenti Immateriali 50,000 €

Aliquota iva 22.00%

2020
Pagamenti inv materiali (con Iva) 0€
Pagamenti inv immateriali (con Iva) 61,000 €

Aliquota media amm.to materiali 10.00%

Aliquota media amm.to Immateriali 10.00%

PERSONALE AMMINISTRATIVO

2,020
Numero dipendenti 1

Retribuzione Lorda media anno 40,000 €

INPS (in % della retribuzione lorda media) 29.75%

INAIL (in % della retribuzione lorda media) 4.00%
TFR/Fondo (in % della retribuzione lorda media) 7.40%

FINANZIAMENTI M/L TERMINE

Anno Stipula Contratto A1

Tasso di interesse annuale 7.00%

Importo Mutuo 100,000 €

Numero anni 5

Altri Costi
Aliquota Iva Costo ->

spese utenze 22.00%

spese di rappresentanza 22.00%
spese di pubblicità e promozioni 22.00%
beni strumentali inf. al milione 22.00%
 spese di trasporto 22.00%
lavorazioni presso terzi 22.00%
consulenze legali, fiscali, notarili, ecc… 22.00%
compensi amministratori 22.00%
affitti 22.00%
altri costi amministrativi 22.00%
Costi diversi 22.00%
Premi assicurativi 0.00%
Altri costi 1 0.00%
Altri costi 2 0.00%
Altri costi 3 0.00%
Altri costi 4 0.00%
Altri costi 5 0.00%
Altri costi 6 0.00%
Altri costi 7 0.00%
Altri costi 8 0.00%
Altri costi 9 0.00%

Banca c/c

Tasso scoperto conto corrente 1.00%

Tasso interesse attivo 0.20%

Stato Patrimoniale 2,019

Banca/cassa 25,000 €

Crediti esigibili nell'esercizio 158,000 €

Crediti commerciali 150,000 € incasso ->
Iva a Credito 8,000 €
Credito v erario -€ compensazione ->

Commessa 1a 50,000 €
Commessa 2a 100,000 €
Commessa 3a 100,000 €
Commessa 4a 120,000 €
Commessa 5a 120,000 €
Commessa 6a 60,000 €
Commessa 7a 100,000 €
Lavori in Corso 650,000 €

Investimenti 650,000.00 €
Investimenti materiali 1,250,000 € Ammortameto ->
Investimenti immateriali 75,000 € Ammortameto ->
F.do amm.to inv materiali 625,000 €
F.do amm.to inv immateriali 50,000 €

TOTALE ATTIVO 1,483,000.00 €

Banca/Cassa -€

Debiti correnti 557,000.00 €

Debiti Commerciali 250,000 € pagamento ->
Debiti Forn. Imm.ni 20,000 € pagamento ->

Commessa 1a 30,000 €
Commessa 2a 40,000 €
Commessa 3a 45,000 €
Commessa 4a 65,000 €
Commessa 5a 40,000 €
Commessa 6a 10,000 €
Commessa 7a 10,000 €
Acconti da Clienti 240,000 €
Debito v/Erario 35,000 € pagamento ->
Iva a debito 12,000 €

Debiti m/l termine 351,000.00 €

Fondo TFR 75,000 €

Liquidazione TFR ->

Finanziamento m/l termine 276,000 € Rimborso Quota

Capitale ->
Rimborso Oneri
Finanziari ->

Capitale Netto 575,000.00 €

Capitale Sociale 180,000 €
Utile a nuovo 45,000 €
Utile Esercizio 350,000 €
TOTALE PASSIVO 1,483,000.00 €

CONTROLLO -€
 Visualizza Report
2,022 2,023 2,024 Stato Patrimoniale
0.00 € 350,000.00 € 1,160,000.00 € Conto Economico
347,000.00 € 494,500.00 € 473,500.00 € Cash Flow
8,619.68 € 61,394.59 € 48,720.56 € Indici
Debiti Tributari Compensabili
-160,525.00 € -421,997.97 € 754,454.83 €
308,908.19 € 137,962.46 € 169,304.32 €

87,665.00 € 119,081.67 € 121,027.40 €

Aliquota Irap 4.00%

2,022 2,023 2,024

2,020 2,021 2,022

% Costi Stimati 25.00% 25.00% 25.00%
% Costi Stimati 20.00% 20.00% 30.00%
% Costi Stimati 15.00% 20.00% 20.00%
% Costi Stimati 10.00% 20.00% 20.00%
% Costi Stimati 25.00%
% Costi Stimati
% Costi Stimati
% Costi Stimati
% Costi Stimati
Costi Stimati 2,019 2,020 2,021 2,022
55,000 € % Costi Stimati 50.00% 50.00% 0.00%
70,000 € % Costi Stimati 66.67% 33.33%
80,000 € % Costi Stimati 66.67% 33.33%
95,000 € % Costi Stimati 66.67% 33.33%
105,000 € % Costi Stimati 66.67% 33.33%
40,000 € % Costi Stimati 60.00% 40.00%
95,000 € % Costi Stimati 50.00% 50.00%

2,020 2,021 2,022

giorni dilazione cliente 30 90 0
 giorni dilazione fornitore 60 30 0

2,021 2,022 2,023 2,024

30,000 €

residuo da pagare
2021 2022 2023 2024
158,600 € 0.00 €
0.00 €

2,021 2,022 2,023 2,024

1 1 1 1

40,000 € 40,000 € 40,000 € 40,000 €

2,020 2,021 2,022 2,023 2,024

 2,020 2,021 2,022 2,023 2,024

150,000 €

10,000 €
 50,000 € 50,000 € 50,000 € 50,000 € 50,000 €
10,000 € 10,000 € 10,000 € 10,000 € 10,000 €

200,000 € 50,000 €
20,000 € -€

35,000 € -€

30,000 €

60,000 € 60,000 € 60,000 € 60,000 € 60,000 €

1,000 € 1,000 € 1,000 € 1,000 € 1,000 €

utari Compensabili

2,023 2,024 Anno 1 Anno 2

25.00% 100% Fatturato 20,000.00 € 40,000.00 €
30.00% 100% Fatturato 50,000.00 € 60,000.00 €
20.00% 25.00% 100% Fatturato 50,000.00 € 100,000.00 €
20.00% 30.00% 100% Fatturato 100,000.00 € 100,000.00 €
45.00% 30.00% 100% Fatturato
25.00% 40.00% no 100% Fatturato
no 100% Fatturato
no 100% Fatturato
no 100% Fatturato
2,023 2,024 2,019
100% Fatturato 30,000 € 50,000.00 € 20,000.00 €
100% Fatturato 40,000 € 110,000.00 € 10,000.00 €
100% Fatturato 45,000 € 105,000.00 € 5,000.00 €
100% Fatturato 65,000 € 40,000.00 € 60,000.00 €
100% Fatturato 40,000 € 100,000.00 € 15,000.00 €
100% Fatturato 10,000 € 60,000.00 €
100% Fatturato 10,000 € 190,000.00 €

2,023 2,024
30 30
30 30
 Anno 3 Anno 4 Anno 5 Controllo Delta
20,000.00 € 20,000.00 € 100,000.00 €
60,000.00 € 80,000.00 € 250,000.00 €
60,000.00 € 40,000.00 € 40,000.00 € 290,000.00 €
120,000.00 € 100,000.00 € 150,000.00 € 570,000.00 €
100,000.00 € 100,000.00 € 100,000.00 € 300,000.00 €
200,000.00 € 100,000.00 € delta fatturato 50,000.00 €
- €
- €
- €

100,000.00 €
delta fatturato - 10,000.00 €
delta fatturato - 5,000.00 €
35,000.00 € delta fatturato - 20,000.00 €
delta fatturato 25,000.00 €
delta fatturato 30,000.00 €
200,000.00 €
gg giac mag dilazione Clienti
0 0
30 30
60 60
90 90
120 120
150 150
180 180
trimestrale
A1
A2
A3
A4
A5
Torna ad Input
2020 2021 2022

Produzione 585,500.00 € 247,000.00 € 347,000.00 €

Ricavi 1,060,000.00 € - € - €
Lavoro in Corso - 474,500.00 € 247,000.00 € 347,000.00 €

Consumo merci 308,666.67 € 143,000.00 € 195,500.00 €

Costi diretti di Commessa 308,666.67 € 143,000.00 € 195,500.00 €

Margine Contribuzione 276,833.33 € 104,000.00 € 151,500.00 €

Margine Contribuzione % 47% 42% 44%

Altri Costi - € - € - €
spese utenze - € - € - €
spese di rappresentanza - € - € - €
spese di pubblicità e promozioni - € - € - €
beni strumentali inf. al milione - € - € - €
spese di trasporto - € - € - €
lavorazioni presso terzi - € - € - €
consulenze legali, fiscali, notarili, ecc… - € - € - €
compensi amministratori - € - € - €
affitti - € - € - €
altri costi amministrativi - € - € - €
Costi diversi - € - € - €
Premi assicurativi - € - € - €
Altri costi 1 - € - € - €
Altri costi 2 - € - € - €
Altri costi 3 - € - € - €
Altri costi 4 - € - € - €
Altri costi 5 - € - € - €
Altri costi 6 - € - € - €
Altri costi 7 - € - € - €
Altri costi 8 - € - € - €
Altri costi 9 - € - € - €

AMMORTAMENTI 75,000.00 € 78,000.00 € 78,000.00 €

Amm,ti materiali 60,000.00 € 63,000.00 € 63,000.00 €
Amm.ti immateriali 15,000.00 € 15,000.00 € 15,000.00 €

Costi Personale 56,460.00 € 56,460.00 € 56,460.00 €

REDDITO OPERATIVO 145,373.33 € - 30,460.00 € 17,040.00 €

GESTIONE FINANZIARIA - 8,000.00 € - 6,782.77 € - 5,480.32 €

Oneri Finanziari 8,000.00 € 6,782.77 € 5,480.32 €
Ineressi Attivi - € - € - €
Utile esercizio anteimposte 137,373.33 € - 37,242.77 € 11,559.68 €

Irap 8,073.33 € 1,040.00 € 2,940.00 €

Ires 33,656.47 € - € - €
Utile dopo Imposte 95,643.53 € - 38,282.77 € 8,619.68 €
 2023 2024

494,500.00 € 473,500.00 €
350,000.00 € 1,160,000.00 €
144,500.00 € - 686,500.00 €

275,500.00 € 265,000.00 €
275,500.00 € 265,000.00 €

219,000.00 € 208,500.00 €
44% 44%

- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €
- € - €

78,000.00 € 78,000.00 €
63,000.00 € 63,000.00 €
15,000.00 € 15,000.00 €

56,460.00 € 56,460.00 €

84,540.00 € 74,040.00 €

- 4,086.71 € - 2,595.55 €
4,086.71 € 2,595.55 €
- € - €
80,453.29 € 71,444.45 €

5,640.00 € 5,220.00 €
13,418.70 € 17,503.89 €
61,394.59 € 48,720.56 €
Torna ad Input

2019 2020 2021

Banca/cassa 25,000.00 € 303,555.38 € 64,762.26 €

Crediti esigibili nell'esercizio 158,000.00 € 188,625.00 € 234,906.47 €

Crediti commerciali 150,000.00 € 190,625.00 € 196,216.67 €
Iva a Credito 8,000.00 € 8,000.00 € 8,000.00 €
Credito v erario - € - 10,000.00 € 30,689.80 €

Lavori in Corso 650,000.00 € 175,500.00 € 422,500.00 €

Investimenti 650,000.00 € 725,000.00 € 677,000.00 €

Investimenti materiali 1,250,000.00 € 1,350,000.00 € 1,380,000.00 €
Investimenti immateriali 75,000.00 € 125,000.00 € 125,000.00 €
F.do amm.to inv materiali 625,000.00 € 685,000.00 € 748,000.00 €
F.do amm.to inv immateriali 50,000.00 € 65,000.00 € 80,000.00 €

TOTALE ATTIVO 1,483,000.00 € 1,392,680.38 € 1,399,168.73 €

Banca/Cassa - € - € - €

Debiti correnti 557,000.00 € 345,465.91 € 495,883.33 €

Debiti Commerciali 250,000.00 € 101,444.44 € 11,916.67 €
Debiti Forn. Imm.ni 20,000.00 € 122,000.00 € - €
Acconti da Clienti 240,000.00 € 55,000.00 € 465,000.00 €
Debito v/Erario 35,000.00 € 41,729.80 € - €
Iva a debito 12,000.00 € 25,291.67 € 18,966.67 €

Debiti m/l termine 351,000.00 € 376,570.93 € 270,924.63 €

Fondo TFR 75,000.00 € 77,960.00 € 50,920.00 €
Finanziamento m/l termine 276,000.00 € 298,610.93 € 220,004.63 €

Capitale Netto 575,000.00 € 670,643.53 € 632,360.77 €

Capitale Sociale 180,000.00 € 180,000.00 € 180,000.00 €
Utile a nuovo 45,000.00 € 395,000.00 € 490,643.53 €
Utile Esercizio 350,000.00 € 95,643.53 € - 38,282.77 €
TOTALE PASSIVO 1,483,000.00 € 1,392,680.38 € 1,399,168.73 €

CONTROLLO €0 €0 €0
 2022 2023 2024
308,908.19 € 137,962.46 € 169,304.32 €

36,789.80 € 339,904.43 € 268,324.61 €

- € 319,233.33 € 237,900.00 €
8,000.00 € 8,000.00 € 8,000.00 €
28,789.80 € 12,671.10 € 22,424.61 €

769,500.00 € 914,000.00 € 227,500.00 €

599,000.00 € 521,000.00 € 443,000.00 €

1,380,000.00 € 1,380,000.00 € 1,380,000.00 €
125,000.00 € 125,000.00 € 125,000.00 €
811,000.00 € 874,000.00 € 937,000.00 €
95,000.00 € 110,000.00 € 125,000.00 €

1,714,197.99 € 1,912,866.89 € 1,108,128.93 €

- € - € - €

879,241.67 € 1,094,858.33 € 321,233.33 €

- € 22,958.33 € 22,083.33 €
- € - € - €
860,000.00 € 1,050,000.00 € 280,000.00 €
- € - € - €
19,241.67 € 21,900.00 € 19,150.00 €

193,975.88 € 115,633.52 € 35,800.00 €

53,880.00 € 56,840.00 € 59,800.00 €
140,095.88 € 58,793.52 € - 24,000.00 €

640,980.44 € 702,375.03 € 751,095.60 €

180,000.00 € 180,000.00 € 180,000.00 €
452,360.77 € 460,980.44 € 522,375.03 €
8,619.68 € 61,394.59 € 48,720.56 €
1,714,197.99 € 1,912,866.89 € 1,108,128.93 €

€0 €0 €0
Torna ad Input 2020 2021
Cash Flow
Reddito Operativo 145,373.33 € - 30,460.00 €
- Accantonamento TFR ed Altri Fondi 77,960.00 € - 27,040.00 €
- AmmortamentI 75,000.00 € 78,000.00 €
1° MARGINE 298,333.33 € 20,500.00 €

Variazione Circolante Netto - 195,659.09 € - 430,864.04 €

- Variazione Crediti v/clienti - 190,625.00 € - 5,591.67 €
- Variazione Erario Iva 17,291.67 € - 6,325.00 €
- Variazione Rim. Merci, Mat. Prime, Suss., Semilav. - 175,500.00 € - 247,000.00 €
- Variazione Fornitori Commerciali 101,444.44 € - 89,527.78 €
- Variazione Erario Iva 51,729.80 € - 82,419.60 €

CASH FLOW DELLA GESTIONE CARATTERISTICA 102,674.24 € - 410,364.04 €

- Investimenti ### - 30,000.00 €

1) Materiali ### - 30,000.00 €
2) Immateriali - 125,000.00 € - €

CASH FLOW OPERAZIONALE ### - 440,364.04 €

Variazione debiti A m/l termine 420,610.93 € - 200,606.30 €

- Mutui e Finanziamenti 298,610.93 € - 78,606.30 €
- Variazione Fornitori Immobilizzazioni 122,000.00 € - 122,000.00 €

- Oneri finanziari - 8,000.00 € - 6,782.77 €

- Imposte di competenza - 41,729.80 € - 1,040.00 €

- Variazione Capitale Soci 180,000.00 € - €

- Utili non riportati a nuovo 395,000.00 € - €

CASH FLOW (VARIAZIONE LIQUIDITA' A BREVE) - 426,444.62 € - 648,793.11 €

CONTROLLO € 303,555 -€ 238,793

 2022 2023 2024

17,040.00 € 84,540.00 € 74,040.00 €

2,960.00 € 2,960.00 € 2,960.00 €
78,000.00 € 78,000.00 € 78,000.00 €
98,000.00 € 165,500.00 € 155,000.00 €

- 160,525.00 € - 421,997.97 € 754,454.83 €

196,216.67 € - 319,233.33 € 81,333.33 €
275.00 € 2,658.33 € - 2,750.00 €
- 347,000.00 € - 144,500.00 € 686,500.00 €
- 11,916.67 € 22,958.33 € - 875.00 €
1,900.00 € 16,118.70 € - 9,753.51 €

- 62,525.00 € - 256,497.97 € 909,454.83 €

- € - € - €
- € - € - €
- € - € - €

- 62,525.00 € - 256,497.97 € 909,454.83 €

- 79,908.75 € - 81,302.36 € - 82,793.52 €

- 79,908.75 € - 81,302.36 € - 82,793.52 €
- € - € - €

- 5,480.32 € - 4,086.71 € - 2,595.55 €

- 2,940.00 € - 19,058.70 € - 22,723.89 €

- € - € - €
- € - € - €

- 150,854.07 € - 360,945.74 € 801,341.87 €

€ 244,146 -€ 170,946 € 31,342

Torna ad Input

DEBITI COMPENSABILI 2020 2021 2022

Debiti Tributari Pregressi 35,000.00 € - € - €
Iva 146,208.33 € 89,925.00 € 86,625.00 €
Ires - € 67,312.93 € - €
Irap - € 16,146.67 € 1,040.00 €

TOTALE COMPENSABILE 181,208.33 € 173,384.60 € 87,665.00 €

 2023 2024
- € - €
116,141.67 € 88,550.00 €
- € 26,837.40 €
2,940.00 € 5,640.00 €

119,081.67 € 121,027.40 €
Torna ad Input
RICLASSIFICAZION SP 2020 2021
ATTIVITA
Blocco 1 : Attività Fisse 725,000.00 € 677,000.00 €
Blocco 2 : Attività Correnti 667,680.38 € 722,168.73 €
TOTALE ATTIVITA' ### 1,399,168.73 €
PASSIVITA'
Blocco 3 : Capitale Proprio 670,643.53 € 632,360.77 €
Blocco 4 : Debiti a medio lungo termine 357,964.63 € 251,015.88 €
Blocco 5 : Passivià correnti 364,072.22 € 515,792.08 €
TOTALE PASSIVITA' ### 1,399,168.73 €

RICLASSIFICAZIONE CE 2020 2021

Blocco 1 Valore della Produzione ### - €

Blocco 2 Costi della Produzione 308,666.67 € 143,000.00 €
1° Margine ->Valore aggiunto (Blocco 1 – Blocco 2): 751,333.33 € - 143,000.00 €

Blocco 3 Costo del Lavoro 56,460.00 € 56,460.00 €

2° Margine -> Margine Operativo Lordo 694,873.33 € - 199,460.00 €

Blocco 4 Ammortamenti e accantonamenti 75,000.00 € 78,000.00 €

3° Margine -> Reddito Operativo (Ebit) 619,873.33 € - 277,460.00 €

Blocco 5 Saldo gestione finanziaria 8,000.00 € 6,782.77 €

4° Margine -> Reddito Corrente 611,873.33 € - 284,242.77 €

Blocco 6 Imposte ed onere tributari 41,729.80 € 1,040.00 €

5° Margine -> Risultato netto 570,143.53 € - 285,282.77 €

Indicatori di Redditività 7/12/1905 7/13/1905

ROI 60% -31%
ROE 85% -45%
ROTA 45% -20%

Indicatori Produttività 7/12/1905 7/13/1905

Numero dipendenti 1.00 1.00

Ricavi Pro Capite ### - €

Valore aggiunto pro-capite 751,333.33 € - 143,000.00 €
Costo del lavoro Pro-Capite 56,460.00 € 56,460.00 €
Indicatori di Liquidità 7/12/1905 7/13/1905

Capitale circolante netto 303,608.16 € 206,376.65 €

Margine di tesoreria 128,108.16 € - 216,123.35 €
Current ratio 1.83 1.40
Quick Ratio 1.35 0.58
 2022 2023 2024

599,000.00 € 521,000.00 € 443,000.00 €

1,115,197.99 € 1,391,866.89 € 665,128.93 €
1,714,197.99 € 1,912,866.89 € 1,108,128.93 €

640,980.44 € 702,375.03 € 751,095.60 €

172,673.52 € 92,840.00 € 35,800.00 €
900,544.02 € 1,117,651.86 € 321,233.33 €
1,714,197.99 € 1,912,866.89 € 1,108,128.93 €

2022 2023 2024

- € 350,000.00 € 1,160,000.00 €
195,500.00 € 275,500.00 € 265,000.00 €
- 195,500.00 € 74,500.00 € 895,000.00 €

56,460.00 € 56,460.00 € 56,460.00 €

- 251,960.00 € 18,040.00 € 838,540.00 €

78,000.00 € 78,000.00 € 78,000.00 €

- 329,960.00 € - 59,960.00 € 760,540.00 €

5,480.32 € 4,086.71 € 2,595.55 €

- 335,440.32 € - 64,046.71 € 757,944.45 €

2,940.00 € 19,058.70 € 22,723.89 €

- 338,380.32 € - 83,105.41 € 735,220.56 €

7/14/1905 7/15/1905 7/16/1905

-41% -8% 97%
-53% -12% 98%
-19% -3% 69%

7/14/1905 7/15/1905 7/16/1905

1.00 1.00 1.00

- € 350,000.00 € 1,160,000.00 €
- 195,500.00 € 74,500.00 € 895,000.00 €
56,460.00 € 56,460.00 € 56,460.00 €
 7/14/1905 7/15/1905 7/16/1905

214,653.97 € 274,215.03 € 343,895.60 €

- 554,846.03 € - 639,784.97 € 116,395.60 €
1.24 1.25 2.07
0.38 0.43 1.36
Ricavi 2020 2021 2022 2023 2024
Commessa 1 €0 €0 €0 € 100,000 €0
Commessa 2 €0 €0 €0 € 250,000 €0
Commessa 3 €0 €0 €0 €0 € 290,000
Commessa 4 €0 €0 €0 €0 € 570,000
Commessa 5 €0 €0 €0 €0 € 300,000
Commessa 6 €0 €0 €0 €0 €0
Commessa 7 €0 €0 €0 €0 €0
Commessa 8 €0 €0 €0 €0 €0
Commessa 9 €0 €0 €0 €0 €0
TOTALE €0 €0 €0 € 350,000 € 1,160,000

Fatturato 2020 2021 2022 2023 2024

Commessa 1 € 20,000 € 40,000 € 20,000 € 20,000 €0
Commessa 2 € 50,000 € 60,000 € 60,000 € 80,000 €0
Commessa 3 € 50,000 € 100,000 € 60,000 € 40,000 € 40,000
Commessa 4 € 100,000 € 100,000 € 120,000 € 100,000 € 150,000
Commessa 5 €0 €0 € 100,000 € 100,000 € 100,000
Commessa 6 €0 €0 €0 € 200,000 € 100,000
Commessa 7 €0 €0 €0 €0 €0
Commessa 8 €0 €0 €0 €0 €0
Commessa 9 €0 €0 €0 €0 €0
Commesse Precedenti €0 €0 €0 €0 €0
TOTALE € 220,000 € 300,000 € 360,000 € 540,000 € 390,000

Costi di Commessa 2020 2021 2022 2023 2024

Commessa 1 € 15,000 € 15,000 € 15,000 € 15,000 €0

Commessa 2 € 30,000 € 30,000 € 45,000 € 45,000 €0
Commessa 3 € 21,000 € 28,000 € 28,000 € 28,000 € 35,000
Commessa 4 € 35,000 € 70,000 € 70,000 € 70,000 € 105,000
Commessa 5 €0 €0 € 37,500 € 67,500 € 45,000
Commessa 6 €0 €0 €0 € 50,000 € 80,000
Commessa 7 €0 €0 €0 €0 €0
Commessa 8 €0 €0 €0 €0 €0
Commessa 9 €0 €0 €0 €0 €0
TOTALE € 101,000 € 143,000 € 195,500 € 275,500 € 265,000

Crediti commerciali 2020 2021 2022 2023 2024

Commessa 1 € 2,033 € 4,067 €0 € 2,033 €0
Commessa 2 € 30,500 € 36,600 €0 € 48,800 €0
Commessa 3 € 30,500 € 61,000 €0 € 24,400 € 24,400
Commessa 4 € 61,000 € 61,000 €0 € 61,000 € 91,500
Commessa 5 €0 €0 €0 € 61,000 € 61,000
Commessa 6 €0 €0 €0 € 122,000 € 61,000
Commessa 7 €0 €0 €0 €0 €0
Commessa 8 €0 €0 €0 €0 €0
Commessa 9 €0 €0 €0 €0 €0
Commesse Precedenti €0 €0 €0 €0 €0
TOTALE Crediti € 124,033 € 162,667 €0 € 319,233 € 237,900

Debiti commerciali 2020 2021 2022 2023 2024

Commessa 1 € 2,500 € 1,250 €0 € 1,250 €0
Commessa 2 € 5,000 € 2,500 €0 € 3,750 €0
Commessa 3 € 3,500 € 2,333 €0 € 2,333 € 2,917
Commessa 4 € 5,833 € 5,833 €0 € 5,833 € 8,750
Commessa 5 €0 €0 €0 € 5,625 € 3,750
Commessa 6 €0 €0 €0 € 4,167 € 6,667
Commessa 7 €0 €0 €0 €0 €0
Commessa 8 €0 €0 €0 €0 €0
Commessa 9 €0 €0 €0 €0 €0
TOTALE Debiti € 16,833 € 11,917 €0 € 22,958 € 22,083

Incassi 2020 2021 2022 2023 2024

Commessa 1 € 22,367 € 46,767 € 28,467 € 22,367 € 2,033
Commessa 2 € 30,500 € 67,100 € 109,800 € 48,800 € 48,800
Commessa 3 € 30,500 € 91,500 € 134,200 € 24,400 € 48,800
Commessa 4 € 61,000 € 122,000 € 207,400 € 61,000 € 152,500
Commessa 5 €0 €0 € 122,000 € 61,000 € 122,000
Commessa 6 €0 €0 €0 € 122,000 € 183,000
Commessa 7 €0 €0 €0 €0 €0
Commessa 8 €0 €0 €0 €0 €0
Commessa 9 €0 €0 €0 €0 €0
Commesse Precedenti €0 €0 €0 €0 €0
Totale Incassi € 144,367 € 327,367 € 601,867 € 339,567 € 557,133
Lavori in Corso 2020 2021 2022 2023

Commessa 1 € 25,000 € 50,000 € 75,000 €0

Commessa 2 € 50,000 € 100,000 € 175,000 €0
Commessa 3 € 43,500 € 101,500 € 159,500 € 217,500
Commessa 4 € 57,000 € 171,000 € 285,000 € 399,000
Commessa 5 €0 €0 € 75,000 € 210,000
Commessa 6 €0 €0 €0 € 87,500
Commessa 7 €0 €0 €0 €0
Commessa 8 €0 €0 €0 €0
Commessa 9 €0 €0 €0 €0
TOTALE € 175,500 € 422,500 € 769,500 € 914,000

Iva a Debito 2020 2021 2022 2023

Commessa 1 € 4,400 € 8,800 € 4,400 € 4,400
Commessa 2 € 11,000 € 13,200 € 13,200 € 17,600
Commessa 3 € 11,000 € 22,000 € 13,200 € 8,800
Commessa 4 € 22,000 € 22,000 € 26,400 € 22,000
Commessa 5 €0 €0 € 22,000 € 22,000
Commessa 6 €0 €0 €0 € 44,000
Commessa 7 €0 €0 €0 €0
Commessa 8 €0 €0 €0 €0
Commessa 9 €0 €0 €0 €0
Commesse Precedenti €0 €0 €0 €0
TOTALE Iva a Debito € 48,400 € 66,000 € 79,200 € 118,800

Uscite 2020 2021 2022 2023

Commessa 1 € 12,500 € 16,250 € 16,250 € 13,750
Commessa 2 € 25,000 € 32,500 € 47,500 € 41,250
Commessa 3 € 17,500 € 29,167 € 30,333 € 25,667
Commessa 4 € 29,167 € 70,000 € 75,833 € 64,167
Commessa 5 €0 €0 € 37,500 € 61,875
Commessa 6 €0 €0 €0 € 45,833
Commessa 7 €0 €0 €0 €0
Commessa 8 €0 €0 €0 €0
Commessa 9 €0 €0 €0 €0

Totale Pagamenti € 84,167 € 147,917 € 207,417 € 252,542

 2024

€0
€0
€0
€0
€0
€ 227,500
€0
€0
€0
€ 227,500

2024 Iva a Debito d 2020 2021 2022

 €0 Commessa 1 € 367 € 733 € 367
€0 Commessa 2 € 917 € 1,100 € 1,100
€ 8,800 Commessa 3 € 917 € 1,833 € 1,100
€ 33,000 Commessa 4 € 1,833 € 1,833 € 2,200
€ 22,000 Commessa 5 €0 €0 € 1,833
€ 22,000 Commessa 6 €0 €0 €0
€0 Commessa 7 €0 €0 €0
€0 Commessa 8 €0 €0 €0
€0 Commessa 9 €0 €0 €0
€0 Commesse Prec €0 €0 €0
€ 85,800 TOTALE Iva a D € 4,033 € 5,500 € 6,600

2024
€ 1,250
€ 3,750
€ 34,417
€ 102,083
€ 46,875
€ 77,500
€0
€0
€0

€ 265,875
 Ricavi Comesse In essere 2020
Commessa 1a € 100,000
Commessa 2a € 150,000
Commessa 3a € 150,000
Commessa 4a € 180,000
Commessa 5a € 180,000
Commessa 6a € 100,000
Commessa 7a € 200,000

TOTALE € 1,060,000

Fatturato Commesse in Essere 2020

Commessa 1a € 50,000
Commessa 2a € 110,000
Commessa 3a € 105,000
Commessa 4a € 40,000
Commessa 5a € 100,000
Commessa 6a € 60,000
Commessa 7a € 190,000

TOTALE € 655,000

Costi di Commessa 2020

Commessa 1a € 27,500
Commessa 2a € 23,333
Commessa 3a € 26,667
Commessa 4a € 31,667
Commessa 5a € 35,000
Commessa 6a € 16,000
Commessa 7a € 47,500

TOTALE € 207,667

2023 2024 Crediti commerciali 2020

 € 367 €0 Commessa 1a € 5,083
€ 1,467 €0 Commessa 2a € 11,183
€ 733 € 733 Commessa 3a € 10,675
€ 1,833 € 2,750 Commessa 4a € 4,067
€ 1,833 € 1,833 Commessa 5a € 10,167
€ 3,667 € 1,833 Commessa 6a € 6,100
€0 €0 Commessa 7a € 19,317
€0 €0
€0 €0
€0 €0
€ 9,900 € 7,150 TOTALE Crediti € 66,592

Debiti commerciali 2020

Commessa 1a € 4,583
Commessa 2a € 3,889
Commessa 3a € 4,444
Commessa 4a € 5,278
Commessa 5a € 5,833
Commessa 6a € 2,667
Commessa 7a € 7,917

TOTALE Debiti € 34,611

Incassi 2020
Commessa 1a € 55,917
Commessa 2a € 123,017
Commessa 3a € 117,425
Commessa 4a € 44,733
Commessa 5a € 111,833
Commessa 6a € 67,100
Commessa 7a € 212,483

Totale Incassi € 732,508

 2021 2022 2023 2024
€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

2021 2022 2023 2024

€ 20,000 €0 €0 €0
€ 10,000 €0 €0 €0
€ 5,000 €0 €0 €0
€ 60,000 € 35,000 €0 €0
€ 15,000 €0 €0 €0
€0 €0 €0 €0
€0 €0 €0 €0

€ 110,000 € 35,000 €0 €0

2021 2022 2023 2024 Iniziale Lavori in Corso 2020

€0 €0 €0 €0 € 50,000.00 Commessa 1a €0
€0 €0 €0 €0 € 100,000.00 Commessa 2a €0
€0 €0 €0 €0 € 100,000.00 Commessa 3a €0
€0 €0 €0 €0 € 120,000.00 Commessa 4a €0
€0 €0 €0 €0 € 120,000.00 Commessa 5a €0
€0 €0 €0 €0 € 60,000.00 Commessa 6a €0
€0 €0 €0 €0 € 100,000.00 Commessa 7a €0

€0 €0 €0 €0 TOTALE €0

2021 2022 2023 2024 Iva a Debito 2020

€ 6,100 €0 €0 €0 Commessa 1a € 11,000
€ 3,050 €0 €0 €0 Commessa 2a € 24,200
€ 1,525 €0 €0 €0 Commessa 3a € 23,100
€ 18,300 €0 €0 €0 Commessa 4a € 8,800
€ 4,575 €0 €0 €0 Commessa 5a € 22,000
€0 €0 €0 €0 Commessa 6a € 13,200
€0 €0 €0 €0 Commessa 7a € 41,800

€ 33,550 €0 €0 €0 TOTALE Iva a De € 144,100

2021 2022 2023 2024

€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

2021 2022 2023 2024 Uscite 2020

€ 23,383 € 6,100 €0 €0 Commessa 1a € 22,917
€ 20,333 € 3,050 €0 €0 Commessa 2a € 19,444
€ 15,250 € 1,525 €0 €0 Commessa 3a € 22,222
€ 58,967 € 61,000 €0 €0 Commessa 4a € 26,389
€ 23,892 € 4,575 €0 €0 Commessa 5a € 29,167
€ 6,100 €0 €0 €0 Commessa 6a € 13,333
€ 19,317 €0 €0 €0 Commessa 7a € 39,583

€ 167,242 € 76,250 €0 €0 Totale Pagament€ 173,056

 Variazione
Magazzino
2021 2022 2023 2024 Iniziale
€0 €0 €0 €0 Commessa 1a
€0 €0 €0 €0 Commessa 2a
€0 €0 €0 €0 Commessa 3a
€0 €0 €0 €0 Commessa 4a
€0 €0 €0 €0 Commessa 5a
€0 €0 €0 €0 Commessa 6a
€0 €0 €0 €0 Commessa 7a

€0 €0 €0 €0 TOTALE

2021 2022 2023 2024

€ 4,400 €0 €0 €0
€ 2,200 €0 €0 €0
€ 1,100 €0 €0 €0
€ 13,200 € 7,700 €0 €0
€ 3,300 €0 €0 €0
€0 €0 €0 €0
€0 €0 €0 €0

€ 24,200 € 7,700 €0 €0

2021 2022 2023 2024

€ 4,583 €0 €0 €0
€ 3,889 €0 €0 €0
€ 4,444 €0 €0 €0
€ 5,278 €0 €0 €0
€ 5,833 €0 €0 €0
€ 2,667 €0 €0 €0
€ 7,917 €0 €0 €0

€ 34,611 €0 €0 €0
 2020 2021 2022 2023 2024
-50,000.00 € 0.00 € 0.00 € 0.00 € 0.00 €
-100,000.00 € 0.00 € 0.00 € 0.00 € 0.00 €
-100,000.00 € 0.00 € 0.00 € 0.00 € 0.00 €
-120,000.00 € 0.00 € 0.00 € 0.00 € 0.00 €
-120,000.00 € 0.00 € 0.00 € 0.00 € 0.00 €
-60,000.00 € 0.00 € 0.00 € 0.00 € 0.00 €
-100,000.00 € 0.00 € 0.00 € 0.00 € 0.00 €

-€ 650,000 €0 €0 €0 €0

Iva a Debito dicembre 2020 2021 2022 2023 2024

Commessa 1a € 917 € 367 €0 €0 €0
Commessa 2a € 2,017 € 183 €0 €0 €0
Commessa 3a € 1,925 € 92 €0 €0 €0
Commessa 4a € 733 € 1,100 € 642 €0 €0
Commessa 5a € 1,833 € 275 €0 €0 €0
Commessa 6a € 1,100 €0 €0 €0 €0
Commessa 7a € 3,483 €0 €0 €0 €0
0 €0 €0 €0 €0 €0
0 €0 €0 €0 €0 €0
0 €0 €0 €0 €0 €0
TOTALE Iva a Debito € 12,008 € 2,017 € 642 €0 €0
 Investimenti 2020 2021 2022 2023 2024
Investimenti Materiali € 100,000 € 30,000 €0 €0 €0
Investimenti Immateriali € 50,000 €0 €0 €0 €0

Anno 1 Ammortamenti Anno 1 Anno 2 Anno 3 Anno 4 Anno 5

Investimenti Materiali € 10,000 € 10,000 € 10,000 € 10,000 € 10,000
Investimenti Immateriali € 5,000 € 5,000 € 5,000 € 5,000 € 5,000

Fondo Ammortamenti Anno 1 Anno 2 Anno 3 Anno 4 Anno 5

Investimenti Materiali € 10,000 € 20,000 € 30,000 € 40,000 € 50,000
Investimenti Immateriali € 5,000 € 10,000 € 15,000 € 20,000 € 25,000

Anno 2 Ammortamenti Anno 1 Anno 2 Anno 3 Anno 4 Anno 5

Investimenti Materiali € 3,000 € 3,000 € 3,000 € 3,000
Investimenti Immateriali €0 €0 €0 €0

Fondo Ammortamenti Anno 1 Anno 2 Anno 3 Anno 4 Anno 5

Investimenti Materiali € 3,000 € 6,000 € 9,000 € 12,000
Investimenti Immateriali €0 €0 €0 €0

Anno 3 Ammortamenti Anno 1 Anno 2 Anno 3 Anno 4 Anno 5

Investimenti Materiali €0 €0 €0
Investimenti Immateriali €0 €0 €0

Fondo Ammortamenti Anno 1 Anno 2 Anno 3 Anno 4 Anno 5

Investimenti Materiali €0 €0 €0
Investimenti Immateriali €0 €0 €0

Anno 4 Ammortamenti Anno 1 Anno 2 Anno 3 Anno 4 Anno 5

Investimenti Materiali €0 €0
Investimenti Immateriali €0 €0

Fondo Ammortamenti Anno 1 Anno 2 Anno 3 Anno 4 Anno 5

Investimenti Materiali €0 €0 €0
Investimenti Immateriali €0 €0 €0

Anno 5 Ammortamenti Anno 1 Anno 2 Anno 3 Anno 4 Anno 5

Investimenti Materiali €0
 Investimenti Immateriali €0

Fondo Ammortamenti Anno 1 Anno 2 Anno 3 Anno 4 Anno 5

Investimenti Materiali €0
Investimenti Immateriali €0

Riepilogo Ammortamenti Anno 1 Anno 2 Anno 3 Anno 4 Anno 5

Investimenti Materiali € 10,000 € 13,000 € 13,000 € 13,000 € 13,000
Investimenti Immateriali € 5,000 € 5,000 € 5,000 € 5,000 € 5,000

Fondo Ammortamenti Anno 1 Anno 2 Anno 3 Anno 4 Anno 5

Investimenti Materiali € 10,000 € 23,000 € 36,000 € 49,000 € 62,000
Investimenti Immateriali € 5,000 € 10,000 € 15,000 € 20,000 € 25,000
Iva a credito 2020 2021 2022 2023
Investimenti Materiali € 22,000 € 6,600 €0 €0
Investimenti Immateriali € 11,000 €0 €0 €0
Totale Iva a Credito € 33,000 € 6,600 €0 €0

Debito Fornitori Imm.ni 2020 2021 2022 2023

Investimenti Materiali € 122,000 -€ 122,000 €0 €0
Investimenti Immateriali €0 €0 €0 €0
Totale Debiti Fornitori imm.ni € 122,000 -€ 122,000 €0 €0

Uscite 2020 2021 2022 2023

Investimenti Materiali €0 € 158,600 €0 €0
Investimenti Immateriali € 61,000 €0 €0 €0
Totale Uscite € 61,000 € 158,600 €0 €0
 2024
€0
€0
€0

2024
€0
€0
€0

2024
€0
€0
€0
Costo Dipendenti 2020 2021 2022 2023 2024
Retribuzione € 40,000 € 40,000 € 40,000 € 40,000 € 40,000
INPS € 11,900 € 11,900 € 11,900 € 11,900 € 11,900
INAIL € 1,600 € 1,600 € 1,600 € 1,600 € 1,600
TFR € 2,960 € 2,960 € 2,960 € 2,960 € 2,960
Totale Costo € 56,460 € 56,460 € 56,460 € 56,460 € 56,460

Uscite 2020 2021 2022 2023 2024

Retribuzione € 40,000 € 40,000 € 40,000 € 40,000 € 40,000
INPS € 11,900 € 11,900 € 11,900 € 11,900 € 11,900
INAIL € 1,600 € 1,600 € 1,600 € 1,600 € 1,600
TFR € 2,960 € 2,960 € 2,960 € 2,960 € 2,960
Totale Costo € 56,460 € 56,460 € 56,460 € 56,460 € 56,460

Fondo TFR € 2,960 € 2,960 € 2,960 € 2,960 € 2,960

Uscite € 53,500 € 53,500 € 53,500 € 53,500 € 53,500
 MUTUO

PARAMETRI
Periodo Stipula Contratto A1
INPUT Tasso di interesse annuale 7%
Inizio pagamento rata A1
Importo Mutuo € 100,000.00
Numero rate annuali (da 1 a 4) 1
Numero anni 5
Durata (numero rate totali) 5

Tasso di interesse effettivo annuale 7%

Rata (quota capitale + oneri finanziari) annuale € 24,389

0 1 1
periodo 0 1 2
Mutuo A1 A2
Rata €0 € 24,389 € 24,389
Quota Capitale €0 € 17,389 € 18,606
Quota Capitale Cumulata €0 € 17,389 € 35,995
Oneri Finanziari €0 €0 € 7,000 € 5,783
Debito Residuo €0 € 100,000 € 82,611 € 64,005

Dec-99 A1 A2
SP Banca € 100,000 € 75,611 € 58,222

CE ONERI FINANZIARI €0 € 7,000 € 5,783

Entrate € 75,610.93 € 0.00

Uscite € 0.00 € 24,389.07
 1

1 1 1 1 1 1 1 1 1
3 4 5 6 7 8 9 10 11
A3 A4 A5 A6 A7 A8 A9 A10 A11
€ 24,389 € 24,389 € 24,389 €0 €0 €0 €0 €0 €0
€ 19,909 € 21,302 € 22,794 €0 €0 €0 €0 €0 €0
€ 55,904 € 77,206 € 100,000 €0 €0 €0 €0 €0 €0
€ 4,480 € 3,087 € 1,596 €0 €0 €0 €0 €0 €0
€ 44,096 € 22,794 €0 €0 €0 €0 €0 €0 €0

A3 A4 A5 A6 A7 A8 A9 A10 A11
€ 39,616 € 19,707 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596

€ 4,480 € 3,087 € 1,596 €0 €0 €0 €0 €0 €0

€ 0.00 € 0.00 € 0.00 € 0.00 € 0.00 € 0.00

### ### ### € 0.00 € 0.00 € 0.00
 1 1 1 1 1 1 1 1 1
12 13 14 15 16 17 18 19 20
A12 A13 A14 A15 A16 A17 A18 A19 A20
€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 €0 €0 €0

A12 A13 A14 A15 A16 A17 A18 A19 A20

-€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596

€0 €0 €0 €0 €0 €0 €0 €0 €0
 1 1 1 1 1 1 1 1 1
21 22 23 24 25 26 27 28 29
A21 A22 A23 A24 A25 A26 A27 A28 A29
€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 €0 €0 €0

A21 A22 A23 A24 A25 A26 A27 A28 A29

-€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596

€0 €0 €0 €0 €0 €0 €0 €0 €0
 1 1 1 1 1 1
30 31 32 33 34 35
A30 A31 A32 A33 A34 A35
€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

A30 A31 A32 A33 A34 A35

-€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596 -€ 1,596

€0 €0 €0 €0 €0 €0
A1 1 controllo 1
A2 2 1
A3 3
A4 4
A5 5
A6 6
A7 7
A8 8
A9 9
A10 10
A11 11
A12 12
A13 13
A14 14
A15 15
A16 16
A17 17
A18 18
A19 19
A20 20
A21 21
A22 22
A23 23
A24 24
A25 25
A26 26
A27 27
A28 28

A30 1
A31 2
A32 3
A33 4
A34 5
A35 6
A36 7
A37 8
A38 9
A39 10
A40 11
A41 12
A42 13
A43 14
A44 15
A45 16
A46 17
A47 18
A48 19
A49 20
A50 21
A51 22
A52 23
A53 24
A54 25
A55 26
A56 27
A57 28
A58 29
A59 30
A60 31
A61 32
A62 33
A63 34
A64 35
A65 36
A66 37
A67 38
A68 39
A69 40
A70 41
A71 42
A72 43
A73 44
A74 45
A75 46
A76 47
A77 48
A78 49
A79 50
A80 51
A81 52
A82 53
A83 54
A84 55
A85 56
A86 57
A87 58
A88 59
A89 60
A90 61
A91 62
A92 63
A93 64
A94 65
A95 66
A96 67
A97 68
A98 69
A99 70
A100 71
A101 72
A102 73
A103 74
A104 75
A105 76
A106 77
A107 78
A108 79
A109 80
A110 81
A111 82
A112 83
A113 84
A114 85
A115 86
A116 87
A117 88
A118 89
A119 90
A120 91
 1
numero mese stipula 1 1 1
numero mese inizio rata 2 0
3 0
4 0
5 0
6 0
7 0
8 0
9 0
10 0
11 0
12 0
13 1 1
14 0
15 0
16 0
17 0
18 0
19 0
20 0
21 0
22 0
23 0
24 0
25 1 1
26 0
27 0
28 0

1 0
2 0
3 0
4 0
5 0
6 0
7 0
8 1 1
9 0
10 0
11 0
12 0
13 0
14 0
15 0
16 0
17 0
18 0
19 0
20 1 1
21 0
22 0
23 0
24 0
25 0
26 0
27 0
28 0
29 0
30 0
31 0
32 1 1
33 0
34 0
35 0
36 0
37 0
38 0
39 0
40 0
41 0
42 0
43 0
44 1 1
45 0
46 0
47 0
48 0
49 0
50 0
51 0
52 0
53 0
54 0
55 0
56 1 1
57 0
58 0
59 0
60 0
61 0
62 0
63 0
64 0
65 0
66 0
 67 0
68 1 1
69 0
70 0
71 0
72 0
73 0
74 0
75 0
76 0
77 0
78 0
79 0
80 1 1
81 0
82 0
83 0
84 0
85 0
86 0
87 0
88 0
89 0
90 0
91 0
92 1 1
93 0
94 0
95 0
96 0
97 0
98 0
99 0
100 0
101 0
102 0
103 0
104 1 1
105 0
106 0
107 0
108 0
109 0
110 0
111 0
112 0
113 0
114 0
115 0
116 1 1
117 0
118 0
119 0
120 0
121 0
122 0
123 0
124 0
125 0
126 0
127 0
128 1 1
129 0
130 0
131 0
132 0
133 0
134 0
135 0
136 0
137 0
138 0
139 0
140 1 1
141 0
142 0
143 0

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
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1
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2 3 4
1 1 1 1 1
2 2
3 3
1 4 4
1 5
6
1 1 7
8
1 9
1 10

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Iva a credito 2020 2021 2022 2023
spese utenze €0 €0 €0 €0
spese di rappresentanza €0 €0 €0 €0
spese di pubblicità e promozioni €0 €0 €0 €0
beni strumentali inf. al milione €0 €0 €0 €0
spese di trasporto €0 €0 €0 €0
lavorazioni presso terzi €0 €0 €0 €0
consulenze legali, fiscali, notarili, ecc… €0 €0 €0 €0
compensi amministratori €0 €0 €0 €0
affitti €0 €0 €0 €0
altri costi amministrativi €0 €0 €0 €0
Costi diversi €0 €0 €0 €0
Premi assicurativi €0 €0 €0 €0
Altri costi 1 €0 €0 €0 €0
Altri costi 2 €0 €0 €0 €0
Altri costi 3 €0 €0 €0 €0
Altri costi 4 €0 €0 €0 €0
Altri costi 5 €0 €0 €0 €0
Altri costi 6 €0 €0 €0 €0
Altri costi 7 €0 €0 €0 €0
Altri costi 8 €0 €0 €0 €0
Altri costi 9 €0 €0 €0 €0
Totale Iva €0 €0 €0 €0

Uscite 2020 2021 2022 2023

spese utenze €0 €0 €0 €0
spese di rappresentanza €0 €0 €0 €0
spese di pubblicità e promozioni €0 €0 €0 €0
beni strumentali inf. al milione €0 €0 €0 €0
spese di trasporto €0 €0 €0 €0
lavorazioni presso terzi €0 €0 €0 €0
consulenze legali, fiscali, notarili, ecc… €0 €0 €0 €0
compensi amministratori €0 €0 €0 €0
affitti €0 €0 €0 €0
altri costi amministrativi €0 €0 €0 €0
Costi diversi €0 €0 €0 €0
Premi assicurativi €0 €0 €0 €0
Altri costi 1 €0 €0 €0 €0
Altri costi 2 €0 €0 €0 €0
Altri costi 3 €0 €0 €0 €0
Altri costi 4 €0 €0 €0 €0
Altri costi 5 €0 €0 €0 €0
Altri costi 6 €0 €0 €0 €0
Altri costi 7 €0 €0 €0 €0
Altri costi 8 €0 €0 €0 €0
Altri costi 9 €0 €0 €0 €0
Totale Uscite €0 €0 €0 €0
2024
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0

2024
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
€0
Erario c/Iva 2,019 2,020 2,022 2,023
Iva a Debito 12,000 € € 192,500 € 90,200 € 86,900
Iva a Credito 8,000 € € 33,000 € 6,600 €0
-€ 4,000 -€ 159,500 -€ 83,600 -€ 86,900

Liquidazione mensile
Erario c/iva -€ 159,500 -€ 83,600 -€ 86,900
Utilizzo Iva a credito €0 €0 €0
Liquidazione Iva -€ 159,500 -€ 83,600 -€ 86,900
Riporto Iva a Credito €0 €0 €0
Pagamento Iva € 146,208 € 89,925 € 86,625
-€ 305,708 -€ 173,525 -€ 173,525

Iva a Credito €0 €0 €0
Iva a Debito € 12,000 € 13,292 € 6,967 € 7,242
Pagamento Iva € 146,208 € 89,925 € 86,625
 2,024 2,025
€ 118,800 € 85,800
€0 €0
-€ 118,800 -€ 85,800

-€ 118,800 -€ 85,800
€0 €0
-€ 118,800 -€ 85,800
€0 €0
€ 116,142 € 88,550
-€ 234,942 -€ 174,350

€0 €0
€ 9,900 € 7,150
€ 116,142 € 88,550
Aliquota Irap 4.00%

2020 2021 2022

Reddito Imponibile Irpef € 137,373 -€ 37,243 € 11,560

Costo non detraibili IRAP

Costo del Personale € 56,460 € 56,460 € 56,460
Oneri Finanziari € 8,000 € 6,783 € 5,480
Totale costi non deducibili € 64,460 € 63,243 € 61,940

Reddito Imponibile Irap € 201,833 € 26,000 € 73,500

Imposta Irap € 8,073 € 1,040 € 2,940

Liquidazione Irap 0 € 16,147 € 1,040

Debito Irap € 8,073 €0 €0

Credito Irap €0 € 7,033 € 5,133

Uscite €0 € 16,147 € 1,040

 2023 2024
€ 80,453 € 71,444

€ 56,460 € 56,460
€ 4,087 € 2,596
€ 60,547 € 59,056

€ 141,000 € 130,500

€ 5,640 € 5,220

€ 2,940 € 5,640

€0 €0
€ 2,433 € 2,853

€ 2,940 € 5,640
 Anno 1

Imponibile Fiscale IRES € 137,373.33

Imponibile anno € 137,373.33
Riporto perdita € 0.00

Conto Economico Imposta IRES € 33,656.47

Saldo
1° Acconto
2° Acconto
VERSAMENTO 0

-Debito / + Credito -€ 33,656.47

Stato Patrimoniale Debito Ires € 33,656.47

Stato Patrimoniale Credito Ires € 0.00
 Anno 2 Anno 3 Anno 4 Anno 5

-€ 37,242.77 € 11,559.68 € 80,453.29 € 71,444.45

€ 0.00 € 0.00 € 54,770.20 € 71,444.45
-€ 37,242.77 -€ 25,683.09 € 0.00 € 0.00

€ 0.00 € 0.00 € 13,418.70 € 17,503.89

€ 33,656.47 € 0.00 € 0.00 € 13,418.70

€ 13,462.59 € 0.00 € 0.00 € 5,367.48
€ 20,193.88 € 0.00 € 0.00 € 8,051.22
€ 67,312.93 € 0.00 € 0.00 € 26,837.40

€ 33,656.47 € 33,656.47 € 20,237.77 € 29,571.27

€ 0.00 € 0.00 € 0.00 € 0.00

€ 33,656.47 € 33,656.47 € 20,237.77 € 29,571.27
 2019 2020 2021 2022
Entrate Incassi € 1,026,875 € 494,608 € 678,117
Entrate Finaziamento € 100,000 €0 €0
Entrate Equity 0 0 0

Totale Entrate € 1,126,875 € 494,608 € 678,117

Uscite Pagamenti Fornitori € 457,222 € 232,528 € 207,417

Uscite Liquidazione Iva € 146,208 € 89,925 € 86,625
Uscite Personale € 53,500 € 53,500 € 53,500
Uscite Liquidazione TFR €0 € 30,000 €0
Uscite Imposte € 25,000.00 € 83,459.60 € 1,040.00
Uscite Rata Finanziamento € 85,389.07 € 85,389.07 € 85,389.07
Uscite Investimenti € 81,000.00 € 158,600.00 € 0.00

Totale Uscite € 848,320 € 733,401 € 433,971

Flusso Finanziario € 278,555 -€ 238,793 € 244,146

Saldo Iniziale € 25,000 € 303,555 € 64,762

Saldo Finale 25,000.00 € € 303,555 € 64,762 € 308,908
 2023 2024
€ 339,567 € 557,133 €0
€0 €0
0 0

€ 339,567 € 557,133

€ 252,542 € 265,875
€ 116,142 € 88,550
€ 53,500 € 53,500
€0 €0
€ 2,940.00 € 32,477.40
€ 85,389.07 € 85,389.07
€ 0.00 € 0.00

€ 510,512 € 525,791

-€ 170,946 € 31,342

€ 308,908 € 137,962
€ 137,962 € 169,304