Anfangsbestand:|USt:|Klicke auf eine Zelle zum Bearbeiten
| Kategorie USt% | Jan | Feb | Mär | Apr | Mai | Jun | Jul | Aug | Sep | Okt | Nov | Dez | Σ Jahr |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| EINNAHMEN (BRUTTO) | |||||||||||||
| HOAI-Honorare19% | 23.800 | 25.288 | 29.750 | 32.725 | 32.725 | 32.725 | 29.750 | 26.775 | 29.750 | 31.238 | 29.750 | 23.800 | 348.076 |
| Bauüberwachung19% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Gutachten/Beratung19% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Sonstige19% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Summe Einnahmen | 23.800 | 25.288 | 29.750 | 32.725 | 32.725 | 32.725 | 29.750 | 26.775 | 29.750 | 31.238 | 29.750 | 23.800 | 348.076 |
| USt vereinnahmt | 3.800 | 4.038 | 4.750 | 5.225 | 5.225 | 5.225 | 4.750 | 4.275 | 4.750 | 4.988 | 4.750 | 3.800 | 55.576 |
| VARIABLE KOSTEN (BRUTTO) | |||||||||||||
| Freie Mitarbeiter19% | 1.190 | 1.265 | 1.488 | 1.636 | 1.636 | 1.636 | 1.488 | 1.339 | 1.488 | 1.562 | 1.488 | 1.190 | 17.406 |
| Personal (Büro) | 8.000 | 8.500 | 10.000 | 11.000 | 11.000 | 11.000 | 10.000 | 9.000 | 10.000 | 10.500 | 10.000 | 8.000 | 117.000 |
| Plot/Modellbau19% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Summe Variable Kosten | 9.190 | 9.765 | 11.488 | 12.636 | 12.636 | 12.636 | 11.488 | 10.339 | 11.488 | 12.062 | 11.488 | 9.190 | 134.406 |
| Vorsteuer variabel | 190 | 202 | 238 | 261 | 261 | 261 | 238 | 214 | 238 | 249 | 238 | 190 | 2.780 |
| FIXKOSTEN (BRUTTO) | |||||||||||||
| Büromiete | 1.500 | 1.500 | 1.500 | 1.500 | 1.500 | 1.500 | 1.500 | 1.500 | 1.500 | 1.500 | 1.500 | 1.500 | 18.000 |
| Nebenkosten19% | 417 | 417 | 417 | 417 | 417 | 417 | 417 | 417 | 417 | 417 | 417 | 417 | 5.004 |
| Berufshaftpflicht | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 6.000 |
| CAD-Software/Lizenzen19% | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 5.712 |
| Steuerberater19% | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 7.140 |
| Sonstige Fixkosten19% | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 5.712 |
| Kredit-Tilgung | 300 | 300 | 300 | 300 | 300 | 300 | 300 | 300 | 300 | 300 | 300 | 300 | 3.600 |
| Summe Fixkosten | 4.264 | 4.264 | 4.264 | 4.264 | 4.264 | 4.264 | 4.264 | 4.264 | 4.264 | 4.264 | 4.264 | 4.264 | 51.168 |
| Vorsteuer fix | 314 | 314 | 314 | 314 | 314 | 314 | 314 | 314 | 314 | 314 | 314 | 314 | 3.768 |
| Gesamtausgaben (brutto) | 13.454 | 14.029 | 15.752 | 16.900 | 16.900 | 16.900 | 15.752 | 14.603 | 15.752 | 16.326 | 15.752 | 13.454 | 185.574 |
| UMSATZSTEUER (Monatlich) | |||||||||||||
| USt-Zahllast (USt − Vorsteuer) | 3.296 | 3.522 | 4.198 | 4.650 | 4.650 | 4.650 | 4.198 | 3.747 | 4.198 | 4.425 | 4.198 | 3.296 | 49.028 |
| USt-Zahlung (Liquiditätswirksam) | 0 | 3.296 | 3.522 | 4.198 | 4.650 | 4.650 | 4.650 | 4.198 | 3.747 | 4.198 | 4.425 | 4.198 | 45.732 |
| Monatssaldo | 10.346 | 11.259 | 13.998 | 15.825 | 15.825 | 15.825 | 13.998 | 12.172 | 13.998 | 14.912 | 13.998 | 10.346 | 162.502 |
| Liquidität kumulativ | 30.346 | 38.309 | 48.785 | 60.412 | 71.587 | 82.762 | 92.110 | 100.084 | 110.335 | 121.049 | 130.622 | 136.770 | 136.770 |