Inversión Inmov Material 120,000.

00 €
Amortización 10

Ventas mensuales 15,000.00 € 180,000.00 €

margen comercial 40%
GF 40,000.00 €
Tesorería mínima 15,000.00 €
Préstamo 100,000.00 €
%interés 5%
Capital social 20,000.00 €
Existencias 15 días
PMC 2 meses
PMP 45 días
Tesorería mínima 15,000.00 €

CUENTA DE PÉRDIDAS Y GANANCIAS ACTIVO

Ventas 180,000.00 € Inmovilizado Bruto 120,000.00 €
Coste de las ventas 108,000.00 € Amortización Acumulada 12,000.00 €
Margen Comercial 72,000.00 € Activo No Corriente 108,000.00 €
Gastos Fijos 40,000.00 € Existencias 4,438.36 €
Amortización 12,000.00 € Clientes 30,000.00 €
EBIT 20,000.00 € Tesorería 15,000.00 €
Gastos Financieros 5,000.00 € Activo Corriente 49,438.36 €
RESUSTADO NETO 15,000.00 €
TOTAL ACTIVO 157,438.36 €

ACTIVO
Inmovilizado Bruto 120,000.00 €
Amortización Acumulada 12,000.00 €
Activo No Corriente 108,000.00 €
Existencias 4,438.36 €
Clientes 30,000.00 €
Tesorería 15,000.00 €
Activo Corriente 49,438.36 €

TOTAL ACTIVO 157,438.36 €

(+) Existencias iniciales - €

(+) Compras 112,438.36 €
(-) Consumos 108,000.00 €
(=) Existencias finales 4,438.36 €
PATRIMONIO NETO + PASIVO PyG
Capital 20,000.00 € Ventas
Resultado 15,000.00 € Coste de la venta
Patrimonio Neto 35,000.00 € Margen comercial
Deuda L/P 80,000.00 € Estructura
Pasivo No Corriente 80,000.00 € Amortización
Deuda c/p 10,000.00 € Gastos Financieros
Proveedores 13,862.26 € Beneficio
Pasivo Corriente 23,862.26 € BALANCE
TOTAL PN + PASIVO 138,862.26 € Inmovilizado Neto
Existencias
Clientes
PATRIMONIO NETO + PASIVO Tesorería
Capital 20,000.00 € Total Activo
Resultado 15,000.00 € Capital Social
Patrimonio Neto 35,000.00 € Resultado
Deuda L/P 80,000.00 € Deuda LP
Pasivo No Corriente 80,000.00 € Deuda CP Reclasif
Deuda c/p 10,000.00 € Nueva Deuda c/p
Proveedores 13,862.26 € Proveedores
Pasivo corriente 23,862.26 € Total Pasivo
TOTAL PN + PASIVO 138,862.26 €
 Inicio 1 2 3 4 5
15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 €
9,000.00 € 9,000.00 € 9,000.00 € 9,000.00 € 9,000.00 €
6,000.00 € 6,000.00 € 6,000.00 € 6,000.00 € 6,000.00 €
3,333.33 € 3,333.33 € 3,333.33 € 3,333.33 € 3,333.33 €
1,000.00 € 1,000.00 € 1,000.00 € 1,000.00 € 1,000.00 €
416.67 € 416.67 € 416.67 € 416.67 € 416.67 €
1,250.00 € 1,250.00 € 1,250.00 € 1,250.00 € 1,250.00 €

120,000.00 € 119,000.00 € 118,000.00 € 117,000.00 € 116,000.00 € 115,000.00 €

4,438.36 € 4,438.36 € 4,438.36 € 4,438.36 € 4,438.36 €
30,000.00 € 30,000.00 € 30,000.00 € 30,000.00 € 30,000.00 €
15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 €
120,000.00 € 168,438.36 € 167,438.36 € 166,438.36 € 165,438.36 € 164,438.36 €
20,000.00 € 20,000.00 € 20,000.00 € 20,000.00 € 20,000.00 € 20,000.00 €
1,250.00 € 2,500.00 € 3,750.00 € 5,000.00 € 6,250.00 €
90,000.00 € 90,000.00 € 90,000.00 € 90,000.00 € 90,000.00 € 90,000.00 €
10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 €
26,394.96 € 31,076.09 € 28,826.09 € 26,576.09 € 24,326.09 €
20,793.39 € 13,862.26 € 13,862.26 € 13,862.26 € 13,862.26 €
120,000.00 € 168,438.36 € 167,438.36 € 166,438.36 € 165,438.36 € 164,438.36 €

€35,000.00

€30,000.00

€25,000.00

€20,000.00

€15,000.00
€25,000.00

€20,000.00

€15,000.00

€10,000.00

€5,000.00

€-
1 2 3 4 5 6 7 8 9

Financiación necesaria a corto plao

 6 7 8 9 10 11
15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 €
9,000.00 € 9,000.00 € 9,000.00 € 9,000.00 € 9,000.00 € 9,000.00 €
6,000.00 € 6,000.00 € 6,000.00 € 6,000.00 € 6,000.00 € 6,000.00 €
3,333.33 € 3,333.33 € 3,333.33 € 3,333.33 € 3,333.33 € 3,333.33 €
1,000.00 € 1,000.00 € 1,000.00 € 1,000.00 € 1,000.00 € 1,000.00 €
416.67 € 416.67 € 416.67 € 416.67 € 416.67 € 416.67 €
1,250.00 € 1,250.00 € 1,250.00 € 1,250.00 € 1,250.00 € 1,250.00 €

114,000.00 € 113,000.00 € 112,000.00 € 111,000.00 € 110,000.00 € 109,000.00 €

4,438.36 € 4,438.36 € 4,438.36 € 4,438.36 € 4,438.36 € 4,438.36 €
30,000.00 € 30,000.00 € 30,000.00 € 30,000.00 € 30,000.00 € 30,000.00 €
15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 €
163,438.36 € 162,438.36 € 161,438.36 € 160,438.36 € 159,438.36 € 158,438.36 €
20,000.00 € 20,000.00 € 20,000.00 € 20,000.00 € 20,000.00 € 20,000.00 €
7,500.00 € 8,750.00 € 10,000.00 € 11,250.00 € 12,500.00 € 13,750.00 €
90,000.00 € 90,000.00 € 90,000.00 € 90,000.00 € 90,000.00 € 90,000.00 €
10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 €
22,076.09 € 19,826.09 € 17,576.09 € 15,326.09 € 13,076.09 € 10,826.09 €
13,862.26 € 13,862.26 € 13,862.26 € 13,862.26 € 13,862.26 € 13,862.26 €
163,438.36 € 162,438.36 € 161,438.36 € 160,438.36 € 159,438.36 € 158,438.36 €
6 7 8 9 10 11 12 13

ón necesaria a corto plao

 12 Total
15,000.00 € 180,000.00 €
9,000.00 € 108,000.00 €
6,000.00 € 72,000.00 €
3,333.33 € 40,000.00 €
1,000.00 € 12,000.00 €
416.67 € 5,000.00 €
1,250.00 € 15,000.00 €

108,000.00 € 108,000.00 €
4,438.36 € 4,438.36 €
30,000.00 € 30,000.00 €
15,000.00 € 15,000.00 €
157,438.36 € 157,438.36 €
20,000.00 € 20,000.00 €
15,000.00 € 15,000.00 €
80,000.00 € 80,000.00 €
10,000.00 € 10,000.00 €
18,576.09 € 18,576.09 €
13,862.26 € 13,862.26 €
157,438.36 € 157,438.36 €
Inversión Inmov Material 120,000.00 €
Amortización 10

Ventas mensuales 15,000.00 € 180,000.00 €

margen comercial 65%
GF 40,000.00 €
Tesorería mínima 15,000.00 €
Préstamo 100,000.00 €
%interés 5%
Capital social 20,000.00 €
Existencias 15 días
PMC 2 meses
PMP 45 días
Tesorería mínima 15,000.00 €

CUENTA DE PÉRDIDAS Y GANANCIAS ACTIVO

Ventas 180,000.00 € Inmovilizado Bruto 120,000.00 €
Coste de las ventas 63,000.00 € Amortización Acumulada 12,000.00 €
Margen Comercial 117,000.00 € Activo No Corriente 108,000.00 €
Gastos Fijos 40,000.00 € Existencias 2,589.04 €
Amortización 12,000.00 € Clientes 30,000.00 €
EBIT 65,000.00 € Tesorería 15,000.00 €
Gastos Financieros 5,000.00 € Excedente de Tesorería 22,178.08 €
RESULTADO NETO 60,000.00 € Activo Corriente 69,767.12 €
TOTAL ACTIVO 177,767.12 €

ACTIVO
Inmovilizado Bruto 120,000.00 €
Amortización Acumulada 12,000.00 €
Activo No Corriente 108,000.00 €
Existencias 4,438.36 €
Clientes 30,000.00 €
Tesorería 15,000.00 €
Activo Corriente 49,438.36 €

TOTAL ACTIVO 157,438.36 €

PATRIMONIO NETO + PASIVO PyG
Capital 20,000.00 € Ventas
Resultado 60,000.00 € Coste de la venta
Patrimonio Neto 80,000.00 € Margen comercial
Deuda L/P 80,000.00 € Estructura
Pasivo No Corriente 80,000.00 € Amortización
Deuda c/p 10,000.00 € Gastos Financieros
Proveedores 7,767.12 € Beneficio
Pasivo Corriente 17,767.12 € BALANCE
TOTAL PN + PASIVO 177,767.12 € Inmovilizado Neto
Existencias
Clientes
PATRIMONIO NETO + PASIVO Tesorería
Capital 20,000.00 € Total Activo
Resultado 15,000.00 € Capital Social
Patrimonio Neto 35,000.00 € Resultado
Deuda L/P 80,000.00 € Deuda LP
Pasivo No Corriente 80,000.00 € Deuda CP Reclasif
Deuda c/p 10,000.00 € Nueva Deuda c/p
Proveedores 13,315.07 € Proveedores
Pasivo corriente 23,315.07 € Total Pasivo
TOTAL PN + PASIVO 138,315.07 €
 Inicio 1 2 3 4 5
15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 €
5,250.00 € 5,250.00 € 5,250.00 € 5,250.00 € 5,250.00 €
9,750.00 € 9,750.00 € 9,750.00 € 9,750.00 € 9,750.00 €
3,333.33 € 3,333.33 € 3,333.33 € 3,333.33 € 3,333.33 €
1,000.00 € 1,000.00 € 1,000.00 € 1,000.00 € 1,000.00 €
416.67 € 416.67 € 416.67 € 416.67 € 416.67 €
5,000.00 € 5,000.00 € 5,000.00 € 5,000.00 € 5,000.00 €

120,000.00 € 119,000.00 € 118,000.00 € 117,000.00 € 116,000.00 € 115,000.00 €

2,589.04 € 2,589.04 € 2,589.04 € 2,589.04 € 2,589.04 €
30,000.00 € 30,000.00 € 30,000.00 € 30,000.00 € 30,000.00 €
15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 €
120,000.00 € 166,589.04 € 165,589.04 € 164,589.04 € 163,589.04 € 162,589.04 €
20,000.00 € 20,000.00 € 20,000.00 € 20,000.00 € 20,000.00 € 20,000.00 €
5,000.00 € 10,000.00 € 15,000.00 € 20,000.00 € 25,000.00 €
90,000.00 € 90,000.00 € 90,000.00 € 90,000.00 € 90,000.00 € 90,000.00 €
10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 €
27,215.76 € 31,623.29 € 29,373.29 € 27,123.29 € 24,873.29 €
11,650.68 € 7,767.12 € 7,767.12 € 7,767.12 € 7,767.12 €
120,000.00 € 163,866.44 € 169,390.41 € 172,140.41 € 174,890.41 € 177,640.41 €

€35,000.00

€30,000.00

€25,000.00

€20,000.00

€15,000.00
€25,000.00

€20,000.00

€15,000.00

€10,000.00

€5,000.00

€-
1 2 3 4 5 6 7 8 9

Financiación necesaria a corto plao

 6 7 8 9 10 11
15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 €
5,250.00 € 5,250.00 € 5,250.00 € 5,250.00 € 5,250.00 € 5,250.00 €
9,750.00 € 9,750.00 € 9,750.00 € 9,750.00 € 9,750.00 € 9,750.00 €
3,333.33 € 3,333.33 € 3,333.33 € 3,333.33 € 3,333.33 € 3,333.33 €
1,000.00 € 1,000.00 € 1,000.00 € 1,000.00 € 1,000.00 € 1,000.00 €
416.67 € 416.67 € 416.67 € 416.67 € 416.67 € 416.67 €
5,000.00 € 5,000.00 € 5,000.00 € 5,000.00 € 5,000.00 € 5,000.00 €

114,000.00 € 113,000.00 € 112,000.00 € 111,000.00 € 110,000.00 € 109,000.00 €

2,589.04 € 2,589.04 € 2,589.04 € 2,589.04 € 2,589.04 € 2,589.04 €
30,000.00 € 30,000.00 € 30,000.00 € 30,000.00 € 30,000.00 € 30,000.00 €
15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 € 15,000.00 €
161,589.04 € 160,589.04 € 159,589.04 € 158,589.04 € 157,589.04 € 156,589.04 €
20,000.00 € 20,000.00 € 20,000.00 € 20,000.00 € 20,000.00 € 20,000.00 €
30,000.00 € 35,000.00 € 40,000.00 € 45,000.00 € 50,000.00 € 55,000.00 €
90,000.00 € 90,000.00 € 90,000.00 € 90,000.00 € 90,000.00 € 90,000.00 €
10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 € 10,000.00 €
22,623.29 € 20,373.29 € 18,123.29 € 15,873.29 € 13,623.29 € 11,373.29 €
7,767.12 € 7,767.12 € 7,767.12 € 7,767.12 € 7,767.12 € 7,767.12 €
180,390.41 € 183,140.41 € 185,890.41 € 188,640.41 € 191,390.41 € 194,140.41 €
6 7 8 9 10 11 12 13

ón necesaria a corto plao

 12 Total
15,000.00 € 180,000.00 €
5,250.00 € 63,000.00 €
9,750.00 € 117,000.00 €
3,333.33 € 40,000.00 €
1,000.00 € 12,000.00 €
416.67 € 5,000.00 €
5,000.00 € 60,000.00 €

108,000.00 € 108,000.00 €
2,589.04 € 2,589.04 €
30,000.00 € 30,000.00 €
15,000.00 € 15,000.00 €
155,589.04 € 155,589.04 €
20,000.00 € 20,000.00 €
60,000.00 € 60,000.00 €
80,000.00 € 80,000.00 €
10,000.00 € 10,000.00 €
19,123.29 € 19,123.29 €
7,767.12 € 7,767.12 €
196,890.41 € 196,890.41 €
 1 2 3 4 5 6 7 8 9 10 11 12
NRN 200 200 200 200 200 200 200 500 1,650 1,650 1,600 900
FM 2,150 2,066 2,050 1,850 1,775 1,650 1,550 1,700 1,900 2,200 2,450 2,500
NOF 2,350 2,266 2,250 2,050 1,975 1,850 1,750 2,200 3,550 3,850 4,050 3,400

1 2 3 4 5 6 7 8 9 10 11 12
NRN 200 200 250 750 1,300 1,900 2,500 3,000 3,600 2,800 1,850 700
FM 2,200 2,100 2,000 1,900 1,800 1,650 1,550 1,750 2,000 2,300 2,650 2,700
NOF 2,400 2,300 2,250 2,650 3,100 3,550 4,050 4,750 5,600 5,100 4,500 3,400
4,500

4,000

3,500

3,000

2,500

2,000

1,500

1,000

500

0
1 2 3 4 5 6 7 8 9 10 11 12

NRN FM NOF

6,000

5,000

4,000

3,000

2,000

1,000

0
1 2 3 4 5 6 7 8 9 10 11 12

NRN FM NOF
9 10 11 12

9 10 11 12