EMPRESA COMERCIAL "LA HONESTA" SRL

BALANCE GENERAL
(Expresado en Bolivianos)

al 31 de diciembre de:
2024 2025
ACTIVO

ACTIVO CORRIENTE

DISPONIBLE
CAJA CHICA 40,000.00 300,000.00
CAJA M/N 100,000.00 600,000.00
BANCO M/N 1,000,000.00 1,000,000.00
TOTAL DISPONIBLE 1,140,000.00 1,900,000.00

CUENTAS POR COBRAR

Clientes 1,900,000.00 2,300,000.00
Documentos por Cobrar 1,800,000.00 2,100,000.00
Otras Cuentas por Cobrar 800,000.00 800,000.00
Prevision cuentas de dudoso cobro -600,000.00 0.00
TOTAL CUENTAS POR COBRAR 3,900,000.00 5,200,000.00

INVENTARIO
Mercaderias 5,500,000.00 8,250,000.00
Repuestos 600,000.00 1,100,000.00
Prevision para obsolescencia -500,000.00 -500,000.00
Mercaderia en Transito 1,200,000.00 1,050,000.00
TOTAL INVENTARIO 6,800,000.00 9,900,000.00

TOTAL ACTIVO CORRIENTE 11,840,000.00 17,000,000.00

ACTIVO NO CORRIENTE

ACTIVOS FIJOS
Activo Fijo 25,000,000.00 40,000,000.00
Depreciacion Acum. de Activo Fijo -4,200,000.00 -4,950,000.00
TOTAL ACTIVOS FIJOS 20,800,000.00 35,050,000.00

CARGOS DIFERIDOS
Gastos de Organización 5,000,000.00 5,000,000.00
Seguros anticipados 0.00 2,060,000.00
TOTAL CARGOS DIFERIDOS 5,000,000.00 7,060,000.00

Inversiones 1,500,000.00 2,250,000.00

TOTAL ACTIVO NO CORRIENTE 27,300,000.00 44,360,000.00

TOTAL ACTIVO 39,140,000.00 61,360,000.00

PASIVO

PASIVO CORRIENTE

CUENTAS POR PAGAR

Proveedores 1,000,000.00 3,550,000.00
Obligaciones por Pagar 0.00 10,000,000.00
Sueldos y contribuciones sociales 100,000.00 0.00
Otras cuentas por pagar 1,000,000.00 1,500,000.00
TOTAL PASIVO CORRIENTE 2,100,000.00 15,050,000.00

PASIVO NO CORRIENTE
Prevision para beneficios sociales 8,500,000.00 9,000,000.00
TOTAL PASIVO NO CORRIENTE 8,500,000.00 9,000,000.00

TOTAL PASIVO 10,600,000.00 24,050,000.00

PATRIMONIO
Capital Social 10,000,000.00 10,000,000.00
Reserva Legal 1,000,000.00 1,000,000.00
Ajuste global del patrimonio 22,840,000.00 42,810,000.00
Resultados acumulados -5,300,000.00 -16,500,000.00
TOTAL PATRIMONIO 28,540,000.00 37,310,000.00

TOTAL PASIVO Y PATRIMONIO 39,140,000.00 61,360,000.00

 ANALISIS VERTICAL ANALISIS HORIZONTAL
2024 2025 2024-2025
VARIACION ABSOLUTA VARIACION RELATIVA

0.10% 0.49% 260,000.00 650.00%

0.26% 0.98% 500,000.00 500.00%
2.55% 1.63% 0.00 0.00%
2.91% 3.10% 760,000.00 66.67%

4.85% 3.75% 400,000.00 21.05%

4.60% 3.42% 300,000.00 16.67%
2.04% 1.30%
-1.53% 0.00% 600,000.00 -100.00%
9.96% 8.47% 1,300,000.00 33.33%

14.05% 13.45% 2,750,000.00 50.00%

1.53% 1.79% 500,000.00 83.33%
-1.28% -0.81% 0.00 0.00%
3.07% 1.71% -150,000.00 -12.50%
17.37% 16.13% 3,100,000.00 45.59%

30.25% 27.71% 5,160,000.00 43.58%

63.87% 65.19% 15,000,000.00 60.00%

-10.73% -8.07% -750,000.00 17.86%
53.14% 57.12% 14,250,000.00 68.51%

12.77% 8.15% 0.00 0.00%

0.00% 3.36% 2,060,000.00 0.00%
12.77% 11.51% 2,060,000.00 41.20%

3.83% 3.67% 750,000.00 50.00%

69.75% 72.29% 17,060,000.00 62.49%

100.00% 100.00% 22,220,000.00 56.77%

 2.55% 5.79% 2,550,000.00 255.00%
0.00% 16.30% 10,000,000.00 0.00%
0.26% 0.00% -100,000.00 -100.00%
2.55% 2.44% 500,000.00 50.00%
5.37% 24.53% 12,950,000.00 616.67%

21.72% 14.67% 500,000.00 5.88%

21.72% 14.67% 500,000.00 5.88%

27.08% 39.19% 13,450,000.00 126.89%

25.55% 16.30% 0.00 0.00%

2.55% 1.63% 0.00 0.00%
58.35% 69.77% 19,970,000.00 87.43%
-13.54% -26.89% -11,200,000.00 211.32%
72.92% 60.81% 8,770,000.00 30.73%

100.00% 100.00% 22,220,000.00 56.77%

EMPRESA COMERCIAL "LA HONESTA" SRL
ESTADO DE RESULTADOS DE OPERACIÓN
(Expresado en Bolivianos)

Por el Ejercicio Terminado

el 31 de diciembre de:
2024 2025
VENTAS 10,650,000.00 15,000,000.00
menos: COSTO DE VENTAS 5,000,000.00 7,000,000.00
UTILIDAD BRUTA 5,650,000.00 8,000,000.00

menos: GASTOS
Comercializacion 4,000,000.00 4,500,000.00
Administracion 3,500,000.00 3,725,000.00
Generales 3,000,000.00 2,100,000.00
Depreciacion 3,000,000.00 2,150,000.00
13,500,000.00 12,475,000.00

OTROS INGRESOS 0.00 1,440,000.00

OTROS GASTOS
Ajuste por inflacion -1,500,000.00 -7,235,000.00
Otros Gastos 0.00 -930,000.00
-1,500,000.00 -6,725,000.00

PERDIDA DEL EJERCICIO -9,350,000.00 -11,200,000.00

 ANALISIS VERTICAL ANALISIS HORIZONTAL
2024 2025 2024-2025
VARIACION ABSOLUTA
100.00% 100.00% 4,350,000.00
46.95% 46.67% 2,000,000.00
53.05% 53.33% 2,350,000.00

37.56% 30.00% 500,000.00

32.86% 24.83% 225,000.00
28.17% 14.00% -900,000.00
28.17% 14.33% -850,000.00
126.76% 83.17% -1,025,000.00

0.00% 9.60% 1,440,000.00

-14.08% -48.23% -5,735,000.00

0.00% -6.20% -930,000.00
-14.08% -44.83% -5,225,000.00

-87.79% -74.67% -1,850,000.00

ANALISIS HORIZONTAL
2024-2025
VARIACION RELATIVA
40.85%
40.00%
41.59%

12.50%
6.43%
-30.00%
-28.33%
-7.59%

0.00%

382.33%
0.00%
348.33%

19.79%
 ANALISIS FINACIERO DE LA GESTION 2025

LIQUIDEZ

CIRCULANTE
TOTAL ACTIVO CORRIENTE Bs. 17,000,000.00
TOTAL PASIVO CORRIENTE Bs. 15,050,000.00

PC = 17,000,000.00 / 15,050,000.00 = 1.13

PRUEBA ACIDA
TOTAL ACTIVO CORRIENTE Bs. 17,000,000.00
TOTAL PASIVO CORRIENTE Bs. 15,050,000.00
TOTAL INVENTARIOS Bs. 9,900,000.00

PA = 17,000,000.00 - 9,900,000.00 / 15,050,000.00 = 0.47

 POR CADA Bs 1 DE DEUDA A CORTO PLAZO LA EMPRESA CUENTA CON Bs
1,13 DE ACTIVO CIRCULANTE PARA CUBRIRLA O RESPALDARLA, POR LO
QUE SE TIENE Bs 0,13 DESPUES DE LIQUIDADAS LAS OBLIGACIONES A
CORTO PLAZO O PASIVO CORRIENTE

POR CADA Bs 1 DE DEUDA A CORTO PLAZO SE CUENTA CON Bs 1,13 DE

ACTIVO CIRCULANTE PARA CUBRIRLO