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) | |||||||||||||
| GKV-Verordnungen | 18.900 | 18.900 | 19.800 | 18.000 | 17.100 | 16.200 | 15.300 | 15.300 | 18.000 | 19.800 | 18.900 | 17.100 | 213.300 |
| Privatpatienten | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Selbstzahler/Wellness19% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Reha-Sport | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Summe Einnahmen | 18.900 | 18.900 | 19.800 | 18.000 | 17.100 | 16.200 | 15.300 | 15.300 | 18.000 | 19.800 | 18.900 | 17.100 | 213.300 |
| USt vereinnahmt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| VARIABLE KOSTEN (BRUTTO) | |||||||||||||
| Therapiematerial19% | 675 | 675 | 707 | 643 | 610 | 578 | 546 | 546 | 643 | 707 | 675 | 610 | 7.615 |
| Personal (Therapeuten) | 8.505 | 8.505 | 8.910 | 8.100 | 7.695 | 7.290 | 6.885 | 6.885 | 8.100 | 8.910 | 8.505 | 7.695 | 95.985 |
| Summe Variable Kosten | 9.180 | 9.180 | 9.617 | 8.743 | 8.305 | 7.868 | 7.431 | 7.431 | 8.743 | 9.617 | 9.180 | 8.305 | 103.600 |
| Vorsteuer variabel | 108 | 108 | 113 | 103 | 97 | 92 | 87 | 87 | 103 | 113 | 108 | 97 | 1.216 |
| FIXKOSTEN (BRUTTO) | |||||||||||||
| Praxismiete | 1.800 | 1.800 | 1.800 | 1.800 | 1.800 | 1.800 | 1.800 | 1.800 | 1.800 | 1.800 | 1.800 | 1.800 | 21.600 |
| Nebenkosten19% | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 5.712 |
| Versicherungen | 400 | 400 | 400 | 400 | 400 | 400 | 400 | 400 | 400 | 400 | 400 | 400 | 4.800 |
| Marketing19% | 238 | 238 | 238 | 238 | 238 | 238 | 238 | 238 | 238 | 238 | 238 | 238 | 2.856 |
| Steuerberater19% | 417 | 417 | 417 | 417 | 417 | 417 | 417 | 417 | 417 | 417 | 417 | 417 | 5.004 |
| Fortbildung19% | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 4.284 |
| Kredit-Tilgung | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 6.000 |
| Summe Fixkosten | 4.188 | 4.188 | 4.188 | 4.188 | 4.188 | 4.188 | 4.188 | 4.188 | 4.188 | 4.188 | 4.188 | 4.188 | 50.256 |
| Vorsteuer fix | 238 | 238 | 238 | 238 | 238 | 238 | 238 | 238 | 238 | 238 | 238 | 238 | 2.856 |
| Gesamtausgaben (brutto) | 13.368 | 13.368 | 13.805 | 12.931 | 12.493 | 12.056 | 11.619 | 11.619 | 12.931 | 13.805 | 13.368 | 12.493 | 153.856 |
| UMSATZSTEUER (Monatlich) | |||||||||||||
| USt-Zahllast (USt − Vorsteuer) | −346 | −346 | −351 | −341 | −335 | −330 | −325 | −325 | −341 | −351 | −346 | −335 | −4.072 |
| USt-Zahlung (Liquiditätswirksam) | 0 | −346 | −346 | −351 | −341 | −335 | −330 | −325 | −325 | −341 | −351 | −346 | −3.737 |
| Monatssaldo | 5.532 | 5.532 | 5.995 | 5.069 | 4.607 | 4.144 | 3.681 | 3.681 | 5.069 | 5.995 | 5.532 | 4.607 | 59.444 |
| Liquidität kumulativ | 15.532 | 21.410 | 27.751 | 33.171 | 38.119 | 42.598 | 46.609 | 50.615 | 56.009 | 62.345 | 68.228 | 73.181 | 73.181 |