{"text_format":"1","workbook":"xlsx","n_sheets":2,"sheets":["Kost per box","Manege"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Kost per box","index":0,"n_rows":88,"n_cols":12,"rows_kept":88,"cut":false,"hidden":false,"merged":[[81,4,81,7],[78,4,78,7],[42,4,42,7],[43,4,43,7],[79,4,79,7],[50,4,50,5],[5,10,5,11],[16,4,16,7],[11,5,11,9],[17,5,17,9],[5,4,5,6],[5,8,5,9],[14,4,14,7]]}
["Kostprijscalculatie per box"]
["Invullen door ondernemer"]
[null,"Aantal dieren op stal"]
[null,"Categorie 1: Pony",null,"stuks"]
[null,"Categorie 2: Paard",null,"stuks"]
[null,null,null,null,null,null,null,null,null,null,"Per maand in euro"]
[null,"Marktprijzen ruwvoer en stooisel",null,null,"Cat. 1",null,"Cat. 2",null,"Cat. 1","Cat. 2","Cat 1","Cat 2"]
[null,"Stro",null,"per ton",9,"kg",12,"kg",{"$f":"(C8/1000)*E8","v":0},{"$f":"(C8/1000)*G8","v":0},{"$f":"(I8*365)/12","v":0},0]
[null,"Krullen/Vlas",null,"per ton",6,"kg",6.5,"kg",{"$f":"(C9/1000)*E9","v":0},{"$f":"(C9/1000)*G9","v":0},0,0]
[null,"Ruwvoer (voordroog of hooi)",null,"per ton",7.5,"kg",10,"kg",{"$f":"(C10/1000)*E10","v":0},{"$f":"(C10/1000)*G10","v":0},0,0]
[null,"Krachtvoer",null,"per ton",0.5,"kg",1.5,"kg",{"$f":"(C11/1000)*E11","v":0},{"$f":"(C11/1000)*G11","v":0},0,0]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K8:K11)","v":0},{"$f":"SUM(L8:L11)","v":0}]
[null,"Overige paardgerelateerde kosten"]
[null,"Water ",null,"per m3",37.5,"L",50,"L",{"$f":"(C14/1000)*E14","v":0},{"$f":"C14/1000*G14","v":0},{"$f":"(I14*365)/12","v":0},{"$f":"(J14*365)/12","v":0}]
[null,"Mestafvoer",null,"per mnd",null,"kg",36,"kg",null,null,{"$f":"IFERROR(C15/(C4+C5),0)","v":0},{"$f":"IFERROR(C15/(C4+C5),0)","v":0}]
["O.a.:Brandstof, stalgereedschap, kleding, voerkarren","Brandstof & klein operationeel materiaal",null,"per mnd",null,null,null,null,null,null,{"$f":"IFERROR(C16/(C4+C5),0)","v":0},{"$f":"IFERROR(C16/(C4+C5),0)","v":0}]
["Alleen invullen indien stalling incl. ontworming/enting is","3x ontworming + 1x enting",null,"per dier",null,null,null,null,null,null,{"$f":"(C17/12)","v":0},{"$f":"C17/12","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K14:K17)","v":0},{"$f":"SUM(L14:L17)","v":0}]
[null,"Benodigde arbeid per dag"]
[null,"Wil je de arbeid specificeren of de totale loonsom gebruiken?","specificeren"]
[]
[]
[null,"Totale loonsom"]
[null,"Per","jaar"]
[]
[null,"Benodigde arbeid per dag"]
[null,"Krachtvoer voeren",null,"min/dg"]
[null,"Ruwvoer voeren",null,"min/dg"]
[null,"Opstrooien",null,"min/dg"]
[null,"Vegen+blazen",null,"min/dg"]
[null,"Subtotaal strooien, voeren en vegen",{"$f":"SUM(C27:C30)","v":0},"min/dg"]
["Alleen invullen wanneer buiten zetten incl. is in pensionprijs","Buiten zetten",null,"min/dg"]
["Alleen invullen wanneer binnen zetten incl. is in pensionprijs","Binnen zetten",null,"min/dg"]
[null,"Subtotaal buiten en binnen zetten",{"$f":"SUM(C32:C33)","v":0},"min/dg"]
[null,"Uitmesten",null,"min/dg"]
[null,"Subtotaal uitmesten",{"$f":"SUM(C35)","v":0},"min/dg"]
[null,"Onderhoud terrein/grasland",0,"min/dg"]
["Bijvoorbeeld rijbanen slepen","Overige activiteiten",0,"min/dg"]
[null,"Subtotaal onderhoud en overig",{"$f":"SUM(C37:C38)","v":0},"min/dg"]
[null,"Administratie",null,"min/dg"]
[null,"Subtotaal administratie",{"$f":"SUM(C40)","v":0},"min/dg"]
[null,"Loonkosten per uur",0,null,null,null,null,null,null,null,{"$f":"IF(C20=\"totale loonsom\",\"\",C42)","v":0},{"$f":"IF(C20=\"totale loonsom\",\"\",C42)","v":0}]
[null,"Totale arbeidstijd uren p/d",{"$f":"SUM(C41,C39,C36,C34,C31)/60","v":0}]
[null,"Totale arbeidstijd uren p/mnd",{"$f":"(C43*365)/12","v":0}]
[null,"Totale arbeidstijd per box, p/mnd",null,null,null,null,null,null,null,null,{"$f":"IF(C20=\"totale loonsom\",\"\",IFERROR(C44/(C4+C5),\"\"))","v":""},{"$f":"IF(C20=\"totale loonsom\",\"\",IFERROR(C44/(C4+C5),\"\"))","v":""}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(C20=\"totale loonsom\",C23/(C4+C5)/IF(C24=\"maand\",1,IF(C24=\"kwartaal\",3,IF(C24=\"jaar\",12))),K42*K45),0)","v":0},{"$f":"K46","v":0}]
[]
["Invullen energiekosten paardgerelateerde activiteiten","Energiekosten (gas en electra)"]
[null,"Paardgerelateerde energie",null,"per/mnd",null,null,null,null,null,null,{"$f":"IFERROR(C49/(C4+C5),0)","v":0},{"$f":"IFERROR(C49/(C4+C5),0)","v":0}]
[]
["Let op: sommige afschrijvingen ook van toepassing bij huur","Kost roerende en onroerende goederen ","Waarde","Levensduur"]
[null,"Stap/Trainingsmolen",null,10,"jaar","of",{"$f":"D52*12","v":120},"mnd",null,null,{"$f":"C52/G52","v":0},{"$f":"C52/G52","v":0}]
[null,"Binnenrijbaan",null,30,"jaar","of",360,"mnd",null,null,{"$f":"C53/G53","v":0},0]
[null,"Buitenrijbaan",null,30,"jaar","of",360,"mnd",null,null,0,0]
[null,"Longeercirkel(s)",null,10,"jaar","of",120,"mnd",null,null,0,0]
[null,"Rijbodems",null,10,"jaar","of",120,"mnd",null,null,0,0]
[null,"Stallencomplex",null,30,"jaar","of",360,"mnd",null,null,0,0]
[null,"Afrastering weides en paddocks",null,10,"jaar","of",120,"mnd",null,null,0,0]
[null,"Machines",null,10,"jaar","of",120,"mnd",null,null,0,0]
["Bijvorbeeld paardentrailers & bedrijfsauto's","Overig",null,10,"jaar","of",120,"mnd",null,null,0,0]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(SUM(K52:K60)/(C4+C5),0)","v":0},{"$f":"IFERROR(SUM(L52:L60)/(C4+C5),0)","v":0}]
["Financiering invullen indien geen huur excl. woning","Lening bank"]
[null,"Totale schuld"]
[null,"Rentepercentage",null,"per/jr",null,null,null,null,null,null,{"$f":"IFERROR(((C64*C63)/12)/(C4+C5),0)","v":0},{"$f":"IFERROR(((C64*C63)/12)/(C4+C5),0)","v":0}]
[]
["Bij geen koop","Huur bedrijf "]
[null,"Huur",null,"per/mnd",null,null,null,null,null,null,{"$f":"IFERROR(C67/(C4+C5),0)","v":0},{"$f":"IFERROR(C67/(C4+C5),0)","v":0}]
[]
[null,"Groot onderhoud"]
[null,"Rijhal",null,"per/jr"]
[null,"Stallen",null,"per/jr"]
[null,"Grasland",null,"per/jr"]
[null,"Rijbanen (bodems)",null,"per/jr"]
[null,"Omheiningen",null,"per/jr"]
["Bijv. auto, machines, hindernismaterialen,sloten (schouwen)","Overig",null,"per/jr",null,null,null,null,null,null,{"$f":"IFERROR((((C70+C71+C72+C73+C74+C75)/12))/(C4+C5),0)","v":0},{"$f":"IFERROR((((C70+C71+C72+C73+C74+C75)/12))/(C4+C5),0)","v":0}]
[]
[]
[null,"Verzekeringen & lidmaatschappen"]
["Bedrijfsverzekeringen","Verzekeringskosten",null,"per/jr",null,null,null,null,null,null,{"$f":"IFERROR((C79/12)/(C4+C5),0)","v":0},{"$f":"IFERROR((C79/12)/(C4+C5),0)","v":0}]
["Lidmaatschappen zoals FNRS","Bedrijfslidmaatschappen",null,"per/jr",null,null,null,null,null,null,{"$f":"IFERROR((C80/12)/(C4+C5),0)","v":0},{"$f":"IFERROR((C80/12)/(C4+C5),0)","v":0}]
["Telefoon, internet, porto, afval, beveiliging, etc.","Overige kosten en abbonementen",null,"per jr.",null,null,null,null,null,null,{"$f":"IFERROR((C81/12)/(C5+C6),0)","v":0},{"$f":"IFERROR((C81/12)/(C5+C6),0)","v":0}]
[null,"Accountantskosten",null,"per jr.",null,null,null,null,null,null,{"$f":"IFERROR((C82/12)/(C4+C5),0)","v":0},{"$f":"IFERROR((C82/12)/(C4+C5),0)","v":0}]
[]
[null,"Kosten box excl. BTW",null,null,null,null,null,null,null,null,{"$f":"K12+K18+K46+K49+K61+K64+K67+K75+K79+K80+K81+K82","v":0},{"$f":"L12+L18+L46+L49+L61+L64+L67+L75+L79+L80+L81+L82","v":0}]
[null,"Inkomsten box incl BTW"]
[null,"Inkomsten box excl BTW",null,null,null,null,null,null,null,null,{"$f":"(K85/1.21)","v":0},{"$f":"(L85/1.21)","v":0}]
[null,"Marge in euro excl. BTW",null,null,null,null,null,null,null,null,{"$f":"K86-K84","v":0},{"$f":"L86-L84","v":0}]
[null,"Marge in %",null,null,null,null,null,null,null,null,{"$f":"IFERROR(K87/K84,\"\")","v":""},{"$f":"IFERROR(L87/L84,\"\")","v":""}]

{"sheet":"Manege","index":1,"n_rows":81,"n_cols":12,"rows_kept":81,"cut":false,"hidden":false,"merged":[[48,4,48,5],[5,10,5,11],[8,5,8,9],[11,4,11,7],[14,5,14,9],[35,4,35,7],[13,4,13,7],[43,4,43,7],[5,4,5,6],[5,8,5,9],[36,4,36,7]]}
["Kostprijscalculatie Manege",{"$f":"'Kost per box'!B1","v":0}]
["Invullen door ondernemer"]
[null,"Manegedieren"]
[null,"Categorie 1: Manegepony",null,"stuks"]
[null,"Categorie 2: Manegepaard",null,"stuks"]
[null,null,null,null,null,null,null,null,null,null,"Per maand in euro"]
[null,"Basisprijs  ",null,null,null,null,null,null,null,null,"Cat 1","Cat 2"]
[null,"Basis kostprijs excl. BTW",null,null,null,null,null,null,null,null,{"$f":"'Kost per box'!K84","v":0},{"$f":"'Kost per box'!L84","v":0}]
[]
[null,"Overige paardgerelateerde kosten"]
[null,"Dierenartskosten",null,"per jaar",null,null,null,null,{"$f":"C11/12","v":0},"per/mnd",{"$f":"IFERROR(I11/(C4+C5),0)","v":0},{"$f":"IFERROR(I11/(C4+C5),0)","v":0}]
[null,"Paraveterinair kosten",null,"per jaar",null,null,null,null,{"$f":"C12/12","v":0},"per/mnd",{"$f":"IFERROR(I12/(C4+C5),0)","v":0},{"$f":"IFERROR(I12/(C4+C5),0)","v":0}]
[null,"Hoefsmid",null,"per jaar",null,null,null,null,{"$f":"C13/12","v":0},"per/mnd",{"$f":"IFERROR(I13/(C4+C5),0)","v":0},{"$f":"IFERROR(I13/(C4+C5),0)","v":0}]
["Alleen invullen indien niet meegenomen in basisprijs","3x ontworming + 1x enting",null,"dier/jaar",null,null,null,null,null,null,{"$f":"(C14/12)","v":0},{"$f":"C14/12","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K11:K14)","v":0},{"$f":"SUM(L11:L14)","v":0}]
[]
[]
[null,"Benodigde arbeid per dag"]
[null,"Wil je de arbeid specificeren of de totale loonsom gebruiken?","specificeren"]
[]
[null,"Totale loonsom"]
[null,"Per","<maak hier een keuze>"]
[]
[null,"Paarden poetsen/verzorgen",null,"min/dg"]
[null,"Paarden opzadelen/afzadelen",null,"min/dg"]
[null,"Harnachement verzorgen",null,"min/dg"]
[null,"Dekens op en af doen",null,"min/dg"]
[null,"Bijrijden/longeren paarden",null,"min/dg"]
[null,"Subtotaal algemene verzorging",{"$f":"SUM(C24:C28)","v":0},"min/dg"]
["Alleen invullen indien niet meegenomen in basisprijs","Buiten zetten",null,"min/dg"]
["Alleen invullen indien niet meegenomen in basisprijs","Binnen zetten",null,"min/dg"]
[null,"Subtotaal binnen en buiten zetten",{"$f":"SUM(C30:C31)","v":0},"min/dg"]
[null,"Lesadministratie/ledenadministratie",null,"min/dg"]
[null,"Subtotaal administratie",{"$f":"SUM(C33:C33)","v":0},"min/dg"]
[]
[null,"Loonkosten per uur",null,null,null,null,null,null,null,null,{"$f":"C36","v":0},{"$f":"C36","v":0}]
[null,"Totale arbeidstijd uren p/d",{"$f":"(C29+C32+C34)/60","v":0}]
[null,"Totale arbeidstijd uren p/mnd",{"$f":"(C37*365)/12","v":0}]
[null,"Totale arbeidstijd per box, p/mnd",null,null,null,null,null,null,null,null,{"$f":"IFERROR(C38/(C4+C5),\"\")","v":""},{"$f":"IFERROR(C38/(C4+C5),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(K36*K39,0)","v":0},{"$f":"IFERROR(L36*L39,0)","v":0}]
[]
[null,"Instructietijd per dag"]
[null,"Instructietijd per week",null,"uur/week"]
[null,"Loonkosten instructie per uur",null,"per uur",null,null,null,null,null,null,{"$f":"C44","v":0},{"$f":"C44","v":0}]
[null,"Totale instructietijd per maand",{"$f":"(C43*52)/12","v":0}]
[null,"Totale instructietijd per maand per manegebox",null,null,null,null,null,null,null,null,{"$f":"IFERROR(C45/(C4+C5),0)","v":0},{"$f":"IFERROR(C45/(C4+C5),0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(C19=\"totale loonsom\",C21/(C4+C5)/IF(C22=\"jaar\",12,IF(C22=\"kwartaal\",3,IF(C22=\"maand\",1))),K44*K46),0)","v":0},{"$f":"K47","v":0}]
[]
[null,"Kost roerende en onroerende goederen","Waarde","Levensduur"]
[null,"Harnachement (totaal)",null,null,"jaar","of",{"$f":"D50*12","v":0},"mnd",null,null,{"$f":"C50/G50/(C4+C5)","v":{"$error":"#DIV/0!"}},{"$f":"K50","v":{"$error":"#DIV/0!"}}]
[null,"Manegepaarden (per stuk)",null,null,"jaar","of",{"$f":"D51*12","v":0},"mnd",null,null,null,{"$f":"C51/G51","v":{"$error":"#DIV/0!"}}]
[null,"Manegepony's (per stuk)",null,null,"jaar","of",0,"mnd",null,null,{"$f":"C52/G52","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(SUM(K50:K52),0)","v":0},{"$f":"IFERROR(SUM(L50:L52),0)","v":0}]
[]
[null,"Onderhoud"]
[null,"Harnachement",null,"per/jr"]
["Onderhoud en vervanging","Dekjes, dekens en toebehoren",null,"per/jr"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(((C56+C57)/12)/(C4+C5),0)","v":0},{"$f":"IFERROR(((C56+C57)/12)/(C4+C5),0)","v":0}]
[null,"Opleidingen"]
["Alleen invullen indien de ondernemer de opleidingen betaald","Opleidingskosten instructeurs",null,"per/jr"]
[null,"BHV en EHBO",null,"per/jr"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(((C60+C61)/12)/(C4+C5),0)","v":0},{"$f":"IFERROR(((C60+C61)/12)/(C4+C5),0)","v":0}]
[]
[]
[null,"Verzekeringen & overigen"]
[null,"Extra aansprakelijkheidsverzekering manege",null,"per/jr",null,null,null,null,null,null,{"$f":"IFERROR((C66/12)/(C4+C5),0)","v":0},{"$f":"IFERROR((C66/12)/(C4+C5),0)","v":0}]
[null,"Extra verzekering paarden",null,"per/jr",null,null,null,null,null,null,{"$f":"IFERROR((C67/12)/(C4+C5),0)","v":0},{"$f":"IFERROR((C67/12)/(C4+C5),0)","v":0}]
[null,"Software Manege",null,"per/jr",null,null,null,null,null,null,{"$f":"IFERROR((C68/12)/(C4+C5),0)","v":0},{"$f":"IFERROR((C68/12)/(C4+C5),0)","v":0}]
["Bijvoorbeeld hindernismateriaal, microfoon, etc.","Overige",null,"per jr.",null,null,null,null,null,null,{"$f":"IFERROR((C69/12)/(C4+C5),0)","v":0},{"$f":"IFERROR((C69/12)/(C4+C5),0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K66:K69)","v":0},{"$f":"SUM(L66:L69)","v":0}]
[]
[null,"Omzet manege"]
[null,"Omzet manegeactiviteiten excl BTW",null,"per/jr",null,null,null,null,null,null,{"$f":"IFERROR((C73/12)/(C4+C5),0)","v":0},{"$f":"IFERROR((C73/12)/(C4+C5),0)","v":0}]
[]
[]
[]
[]
[null,"Kosten manegebox excl. BTW",null,null,null,null,null,null,{"$f":"K15+K40+K47+K53+K58+K62+K70","v":0},{"$f":"L15+L40+L47+L53+L58+L62+L70","v":0},{"$f":"K8+I78","v":0},{"$f":"IFERROR(L8+J78,0)","v":0}]
[null,"Omzet uit manegeactiviteiten excl BTW",null,null,null,null,null,null,null,null,{"$f":"K73","v":0},{"$f":"L73","v":0}]
[null,"Resultaat manegebox excl BTW",null,null,null,null,null,null,null,null,{"$f":"K79-K78","v":0},{"$f":"L79-L78","v":0}]
[null,"Marge manegebox in %",null,null,null,null,null,null,null,null,{"$f":"IFERROR(K80/K79,\"\")","v":""},{"$f":"IFERROR(L80/L79,\"\")","v":""}]