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{"sheet":"Eröffnungsbilanz","index":0,"n_rows":38,"n_cols":9,"rows_kept":38,"merged":[[0,0,0,8],[2,1,2,3],[4,0,4,3],[6,0,6,3],[6,5,6,8],[8,0,8,3],[8,5,8,8],[13,5,13,7],[14,0,14,2],[15,5,15,8],[16,0,16,3],[19,5,19,7],[21,5,21,8],[24,0,24,2],[26,0,26,3],[28,5,28,7],[29,0,29,2],[30,5,30,8],[33,5,33,7],[35,0,35,2],[35,5,35,7]]}
["Eröffnungsbilanz"]
[]
["Unternehmen","Musterfirma GmbH"]
["Stichtag","01.01.2026","Währung","EUR"]
["Bitte nur die hell markierten Eingabefelder bearbeiten."]
[]
["Aktiva",{"$nulls":4},"Passiva"]
["Kategorie","Position / Konto","Beschreibung","Betrag (€)",null,"Kategorie","Position / Konto","Beschreibung","Betrag (€)"]
["Anlagevermögen",{"$nulls":4},"Eigenkapital"]
["Anlagevermögen","Maschinen","Produktionsmaschine",{"v":3000,"d":"3,000.00 €"},null,"Eigenkapital","Eigenkapital","Eingezahltes Kapital",{"v":13000,"d":"13,000.00 €"}]
["Anlagevermögen",{"$nulls":4},"Eigenkapital"]
["Anlagevermögen",{"$nulls":4},"Eigenkapital"]
["Anlagevermögen",{"$nulls":4},"Eigenkapital"]
["Anlagevermögen",{"$nulls":4},"Summe Eigenkapital",null,null,{"$f":"SUM(I10:I13)","v":{"v":13000,"d":"13,000.00 €"}}]
["Summe Anlagevermögen",null,null,{"$f":"SUM(D10:D14)","v":{"v":3000,"d":"3,000.00 €"}}]
[{"$nulls":5},"Rückstellungen"]
["Umlaufvermögen",{"$nulls":4},"Rückstellungen","Steuerrückstellung","Geschätzte Steuern",{"v":1000,"d":"1,000.00 €"}]
["Umlaufvermögen","Bank","Geschäftskonto",{"v":10000,"d":"10,000.00 €"},null,"Rückstellungen"]
["Umlaufvermögen","Forderungen","Offene Kundenrechnungen",{"v":5000,"d":"5,000.00 €"},null,"Rückstellungen"]
["Umlaufvermögen","Kasse","Barbestand",{"v":300,"d":"300.00 €"},null,"Summe Rückstellungen",null,null,{"$f":"SUM(I17:I19)","v":{"v":1000,"d":"1,000.00 €"}}]
["Umlaufvermögen"]
["Umlaufvermögen",{"$nulls":4},"Verbindlichkeiten"]
["Umlaufvermögen",{"$nulls":4},"Verbindlichkeiten","Lieferantenverbindlichkeiten","Offene Eingangsrechnungen",{"v":2000,"d":"2,000.00 €"}]
["Umlaufvermögen",{"$nulls":4},"Verbindlichkeiten","Bankdarlehen","Langfristiges Darlehen",{"v":2000,"d":"2,000.00 €"}]
["Summe Umlaufvermögen",null,null,{"$f":"SUM(D18:D24)","v":{"v":15300,"d":"15,300.00 €"}},null,"Verbindlichkeiten"]
[{"$nulls":5},"Verbindlichkeiten"]
["Aktive Rechnungsabgrenzung",{"$nulls":4},"Verbindlichkeiten"]
["Aktive RAP","Versicherungsprämie","Im Voraus bezahlt",{"v":200,"d":"200.00 €"},null,"Verbindlichkeiten"]
["Aktive RAP",{"$nulls":4},"Summe Verbindlichkeiten",null,null,{"$f":"SUM(I23:I28)","v":{"v":4000,"d":"4,000.00 €"}}]
["Summe aktive RAP",null,null,{"$f":"SUM(D28:D29)","v":{"v":200,"d":"200.00 €"}}]
[{"$nulls":5},"Passive Rechnungsabgrenzung"]
[{"$nulls":5},"Passive RAP","Miete im Voraus erhalten","Abgrenzung",{"v":500,"d":"500.00 €"}]
[{"$nulls":5},"Passive RAP"]
[{"$nulls":5},"Summe passive RAP",null,null,{"$f":"SUM(I32:I33)","v":{"v":500,"d":"500.00 €"}}]
[]
["Summe Aktiva",null,null,{"$f":"D15+D25+D30","v":{"v":18500,"d":"18,500.00 €"}},null,"Summe Passiva",null,null,{"$f":"I14+I20+I29+I34","v":{"v":18500,"d":"18,500.00 €"}}]
[]
[null,"Bilanzdifferenz",null,{"$f":"D36-I36","v":{"v":0,"d":"0.00 €"}},null,"Status",null,{"$f":"IF(ABS(D38)<0.01,\"Bilanz stimmt\",\"Nicht ausgeglichen\")","v":"Bilanz stimmt"}]