{"id":20501,"date":"2025-12-26T12:15:58","date_gmt":"2025-12-26T11:15:58","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/hoe-lees-je-je-winst-en-verliesrekening-pl-bestand\/"},"modified":"2026-05-07T10:19:24","modified_gmt":"2026-05-07T08:19:24","slug":"hoe-lees-je-je-winst-en-verliesrekening-pl-bestand","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/nl-be\/help-center\/hoe-lees-je-je-winst-en-verliesrekening-pl-bestand\/","title":{"rendered":"Hoe lees je je Winst- en Verliesrekening (P&#038;L-bestand)"},"content":{"rendered":"<p class=\"no-margin\">Accountable geeft je altijd een actueel overzicht van je boekhouding, inclusief een volledige winst- en verliesrekening in Excel-formaat.<\/p>\n<p class=\"no-margin\">Zo kun je eenvoudig je financi\u00eble situatie overzien, eerdere kwartalen evalueren en vooruit plannen op een overzichtelijke manier.<\/p>\n<p class=\"no-margin\">\n<h1 id=\"h_9440249cd5\">1- Hoe krijg je toegang tot je Winst- en Verliesrekening (P&amp;L-bestand) in Excel-formaat?<\/h1>\n<h2 id=\"h_f952730463\">Via de website:<\/h2>\n<ol>\n<li>\n<p class=\"no-margin\">Ga naar het scherm &#8220;Exporteer je gegevens&#8221;.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Selecteer &#8220;Winst en verlies&#8221;.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Kies de gewenste periode.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Klik op &#8220;Exporteer genereren&#8221;.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Klik op &#8220;Bestand downloaden&#8221;.<\/p>\n<\/li>\n<\/ol>\n<p class=\"no-margin\">\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/1181276191\/03fbefa1ce49fd18d4dacb5e\/Screenshot+2024-09-16+at+12_57_36.png?expires=1778241600&amp;signature=3106c1936befe1cd6a6f61fab092d46200f86ee7ce638d8f40bd859c10ef4aba&amp;req=dSEvF8t5m4BWWPMW3nq%2BgVGWuHkFqdnC8eKZoXD71V861kj%2FhD7P53QNvx8m%0AR%2B164C64kpXhEKy%2BmyoKahPc7ow%3D%0A\" width=\"3312\" height=\"1754\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin\">\n<h2 id=\"h_3ebbbe4324\">Via de app op je mobiele telefoon:<\/h2>\n<ol>\n<li>\n<p class=\"no-margin\">Open het hoofdmenu.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Klik op &#8220;Exporteer je data&#8221;.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Selecteer &#8220;Winst en verlies&#8221;.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Klik op &#8220;Periode kiezen&#8221;.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Klik op &#8220;Data exporteren&#8221;.<\/p>\n<\/li>\n<\/ol>\n<p class=\"no-margin\">Je ontvangt het bestand in je mailbox.<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/1181348466\/d8a19aa046bdc6ff52ca86ca\/RPReplay_Final1726481112-ezgif_com-video-to-gif-converter.gif?expires=1778241600&amp;signature=10052d0e5a8c83f445e52b2c2da2a8a34651ca9924290d22b78acf0279fc633c&amp;req=dSEvF8p6lYVZX%2FMW3nq%2BgQhihWWUcgFFy1eQs3wonju0psJjQf4VFivFL36V%0AByI5S24j2R8YD6cGkQrnIYXjHhk%3D%0A\" width=\"300\" height=\"649\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin\">\n<h1 id=\"h_4c19f2caeb\">2- Hoe is het Excel-document gestructureerd?<\/h1>\n<p class=\"no-margin\">Elk boekjaar wordt weergegeven op een apart tabblad:<\/p>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/1181298554\/53def0756645229c68d1a837\/Capture+d%E2%80%99e%CC%81cran+2023-05-12+a%CC%80+16_37_15.png?expires=1778241600&amp;signature=e812307c0408dab9862ce2ce58e6ddb5b02b2c40387d09041b04105f7f830d6f&amp;req=dSEvF8t3lYRaXfMW3nq%2BgfKjrx%2F3LAL2p%2BzuuGNhB5QXTRDsgxWAycJc7%2Fke%0AR9tJnDXBzkUK92HdcfmUNsYN%2BR4%3D%0A\" width=\"411\" height=\"44\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin\">Kolom &#8220;B&#8221; toont de lijst met categorie\u00ebn van de winst- en verliesrekening<\/p>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/1181309149\/26132f6c5828f45347bb00d0\/Screenshot+2024-09-16+at+13_28_38.png?expires=1778241600&amp;signature=9f72a88cfff23a9a1366218682f79b667f084f6c2d20221eac1a2d0b312264bf&amp;req=dSEvF8p%2BlIBbUPMW3nq%2BgQeYmh3Z%2BTrizPYFCPdK9GSLr%2FzEc5tu%2Fz2yoeoy%0A%2FpCy9ckEp6PQOG%2B7nlTkwuu11sE%3D%0A\" width=\"250\" height=\"243\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin\">Kolommen &#8220;C&#8221; tot &#8220;H&#8221; tonen het totaal voor het jaar:<\/p>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/1181312595\/65338ee6846801fa9fcf9630\/Screenshot+2024-09-16+at+13_31_22.png?expires=1778241600&amp;signature=c7b1136b5810cf48517db14a66d7f6982ec8b28173ed62c1f7a5389cb10bfb29&amp;req=dSEvF8p%2Fn4RWXPMW3nq%2BgbuogJatJDJxKMbfHaAjuyTpMXu5FxiRHZLbmw0b%0ApA4%2BzPGXOpuP6SEV4LGDEe5sMbU%3D%0A\" width=\"1360\" height=\"352\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin\">Kolommen &#8220;J&#8221; tot &#8220;Y&#8221; tonen het totaal per kwartaal:<\/p>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/1181315528\/e2281ace89e5edccfa059bf9\/Screenshot+2024-09-16+at+13_34_10.png?expires=1778241600&amp;signature=95a22165c4c6344fc8e5207a21efddd17b8ae832d1dc10553103085ce59aef05&amp;req=dSEvF8p%2FmIRdUfMW3nq%2BgcNd4jGNUN1qeA%2FBdM7JqvrIgRvHh3YAGu01QdKw%0AONv8sagWOFxv%2BFVyily1lLdsYKk%3D%0A\" width=\"1644\" height=\"248\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin\">\n<h1 id=\"h_972ca1f6aa\">3- Hoe wordt de winst- en verliesrekening (P&amp;L) berekend in Excel?<\/h1>\n<h2 id=\"h_ab8e876f0e\">3.1 Omzet<\/h2>\n<p class=\"no-margin\">De omzet bestaat uit je verkopen zonder BTW die tijdens het boekjaar zijn geregistreerd:<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">Verkoop van goederen<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Verkoop van diensten<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/1181320947\/4c86d98bbd0cf952f8954bf3\/Screenshot+2024-09-16+at+13_39_31.png?expires=1778241600&amp;signature=4227fae5ba7c4ca74408af81e42bdf3d02cd1f3b2b584d11bb28629fbc84c1f5&amp;req=dSEvF8p8nYhbXvMW3nq%2BgUmy7fKDKTdd3xkS7PY%2B0lVv%2FUWjS%2FcujNL0G7f4%0ABnD6hkLP6Q%2BG86urKc8rsZlvgbM%3D%0A\" width=\"1264\" height=\"190\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin\">\n<h2 id=\"h_db6b44bfd4\">3.2 Operationele kosten<\/h2>\n<p class=\"no-margin\">Je kosten zijn opgesplitst per categorie. Dit zijn dezelfde categorie\u00ebn als in de app, en ze tonen de bedragen zoals die in de app zijn ingevoerd.<\/p>\n<hr>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/1181323574\/6218b5c5820f0cd0aae3ca57\/Screenshot+2024-09-16+at+13_41_36.png?expires=1778241600&amp;signature=4a00a152efaebefc71d64ddba1006d5bd4fe10b6ed89cd4833ca76f10cc614ae&amp;req=dSEvF8p8noRYXfMW3nq%2BgW9mjHqSsNvoh6ercQIxc5zEfGfZS5FGhHR%2F1qPq%0AM1MmOabyjaVmzrmbgrtZf05NFrE%3D%0A\" width=\"1522\" height=\"518\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin\">\n<p class=\"no-margin\">Om correct te worden geregistreerd, moet een uitgave aan bepaalde voorwaarden voldoen:<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">Een factuurdatum hebben<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Een bijbehorende categorie hebben<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Toegewezen zijn aan het juiste BTW-kwartaal<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Een document als bijlage hebben (gemarkeerd door het onderstaande icoon in de webversie)<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/1181325116\/f6b3e61fda024aa9cbdf7256\/Capture+d%E2%80%99e%CC%81cran+2023-05-12+a%CC%80+18_43_07.png?expires=1778241600&amp;signature=6320d92163978275a3723f0de6a73ad38ef5a117af0f1aac90703922150dd452&amp;req=dSEvF8p8mIBeX%2FMW3nq%2BgfWtFq1flpvwhTHfBh%2FAx1a7t6HXAiqmr9KWi7i3%0Aaihi0bZUPTDpiM0OP5yzWmXeNoQ%3D%0A\" width=\"80\" height=\"79\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin\">\n<p class=\"no-margin\">Kolom C &#8220;Totaalbedrag, inclusief priv\u00e9&#8221; toont het totaalbedrag van de categorie, inclusief wat niet aftrekbaar is als beroepskosten.<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">Kolom D &#8220;Beroepsbedrag exclusief terugvorderbare BTW&#8221; toont hetzelfde bedrag als in kolom C, maar dan zonder BTW.<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">Kolom E &#8220;Niet-aftrekbaar percentage (DNA)&#8221; geeft het percentage van niet-aftrekbare kosten aan, oftewel wat niet als aftrekbaar wordt beschouwd voor deze categorie.<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">Kolom F &#8220;Niet-aftrekbaar in waarde&#8221; geeft het niet-aftrekbare beroepsbedrag aan (= D x E).<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">Kolom G &#8220;Totaal aftrekbaar&#8221; toont het aftrekbare beroepsbedrag (= D &#8211; F).<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">\n<h2 id=\"h_0c568f19cd\"><b>3.3 Operationele marge<\/b><\/h2>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/1181329562\/d9fba35a9235d8f8d2ecd2f4\/Screenshot+2024-09-16+at+13_47_23.png?expires=1778241600&amp;signature=ee6fcdef3683fed2df1705c4da3faf89c599dc2e8d21a08119a3e61650305114&amp;req=dSEvF8p8lIRZW%2FMW3nq%2BgTCiUBlgGM8Vf6WAe5V%2FVV6u1bi1aa13JjeUtxSo%0AkmPYd4%2F2WLBu%2Ftg0Iw6zyBoMkL0%3D%0A\" width=\"1260\" height=\"296\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin\">\n<p class=\"no-margin\"><b>Tenslotte voegen we de afschrijvingen en financi\u00eble kosten toe om de winst v\u00f3\u00f3r belastingen te berekenen.<\/b><\/p>\n<p class=\"no-margin\">De winst v\u00f3\u00f3r belastingen is dus:<\/p>\n<p class=\"no-margin\">+ Totale omzet exclusief BTW<\/p>\n<p class=\"no-margin\">&#8211; Aftrekbare kosten zonder BTW<\/p>\n<p class=\"no-margin\">&#8211; Sociale bijdragen<\/p>\n<p class=\"no-margin\">+ Meerwaarden<\/p>\n<p class=\"no-margin\">&#8211; Waardeverlies<\/p>\n<p class=\"no-margin\">&#8211; Afschrijvingen<\/p>\n<p class=\"no-margin\">&#8211; Financi\u00eble kosten<\/p>\n<p class=\"no-margin\">= Winst v\u00f3\u00f3r belastingen<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">\n<h2 id=\"h_316f47a702\"><b>3.4 Nettowinst na belastingen<\/b><\/h2>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/1181339076\/22ebe59cd98c0316b2ae0ffb\/Screenshot+2024-09-16+at+13_53_25.png?expires=1778241600&amp;signature=6985ccf65bfc95c8a45cef2b09f77c6d9ae46ef2f9d23fe9f50f42ca7373757e&amp;req=dSEvF8p9lIFYX%2FMW3nq%2BgfKz4ybKF7mIqnnjG3b%2Baac75IZmW7YZP38x5Ihk%0A%2BY0vlrDcBJvM8RCoUTcN3cKvLGs%3D%0A\" width=\"1270\" height=\"312\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin\">\n<p class=\"no-margin\">Op basis van jouw situatie en de hoogte van je winst v\u00f3\u00f3r belastingen, schatten we het bedrag van je belastingen.<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">Vervolgens voegen we de inkomsten uit auteursrechten toe.<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">De winst na belasting en auteursrechten geeft uiteindelijk het NETTO bedrag aan dat je aan het einde van het boekjaar overhoudt.<\/p>\n<p class=\"no-margin\">\n","protected":false},"excerpt":{"rendered":"<p>Accountable geeft je altijd een actueel overzicht van je boekhouding, inclusief een volledige winst- en verliesrekening in Excel-formaat. Zo kun je eenvoudig je financi\u00eble situatie overzien, eerdere kwartalen evalueren en vooruit plannen op een overzichtelijke manier. 1- Hoe krijg je toegang tot je Winst- en Verliesrekening (P&amp;L-bestand) in Excel-formaat? Via de website: Ga naar het [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-20501","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hoe lees je je Winst- en Verliesrekening (P&amp;L-bestand) - Accountable<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountable.eu\/nl-be\/help-center\/hoe-lees-je-je-winst-en-verliesrekening-pl-bestand\/\" \/>\n<meta property=\"og:locale\" content=\"nl_BE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hoe lees je je Winst- en Verliesrekening (P&amp;L-bestand) - Accountable\" \/>\n<meta property=\"og:description\" content=\"Accountable geeft je altijd een actueel overzicht van je boekhouding, inclusief een volledige winst- en verliesrekening in Excel-formaat. Zo kun je eenvoudig je financi\u00eble situatie overzien, eerdere kwartalen evalueren en vooruit plannen op een overzichtelijke manier. 1- Hoe krijg je toegang tot je Winst- en Verliesrekening (P&amp;L-bestand) in Excel-formaat? 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