SlideShare a Scribd company logo
Canals
Targget
Relació
clients
Propostes
de valor
Activitats
claus
Recursos
claus
Parttners
Costos Ingressos
Trets distintius...
Temps
exacte del
que
disposes
Comptador
de calories
• Pàgina Web
• Compte de facebook
• Compte de Twitter
+ WEB
Primer any Segon any Tercer any
Guanys 35.843,75 36.968,75 42.375,00
Pèrdues 36.711,07 37.485,59 39.807,9
Total
-867,32 (-2,4%) -516,83 (-1,4%)
2.053,68
(4,8%)
-5000
0
5000
10000
15000
20000
25000
30000
35000
40000
45000
Primer any Segon any Tercer any
Balanç Situació
Guanys Pèrdues Total
Primer Any
Actiu No
corrent
Actiu corrent
Patrimoni Net
Passiu No
corrent
Passiu
corrent
Segon Any
Actiu No
corrent
Actiu corrent
Patrimoni Net
Passiu No
corrent
Passiu
corrent
Tercer Any
Actiu No
corrent
Actiu corrent
Patrimoni Net
Passiu No
corrent
Passiu corrent
0
10000
20000
30000
40000
50000
60000
Primer Any Segon Any Tercer Any
Pla de tresoreria
Cobraments Pagaments
Observem doncs que la tresoreria de posa’t en forma és positiva ja que el Cash Flow, el
sobrant dels cobraments menys els pagaments és positiu en els tres exercicis. Així doncs no
cal cap préstec per cobrir les despeses.
0
1000
2000
3000
4000
5000
6000
7000
8000
Primer Any Segon Any Tercer Any
Pla de tresoreria
Actiu corrent Passiu corrent Fons de meniobra
observem que en els tres anys posa’t en forma té liquiditat ja que en cadascun d’aquests anys l’actiu corrent
és més gran que el passiu corrent. Aquest fet es deu a les poques despeses que té posa’t en forma.
-60
-40
-20
0
20
40
60
80
Primer Any Segon Any Tercer Any
ROE
ROE
Primer Any Segon Any Tercer Any
Benefici Net -867.32 -516.83 2053.68
-1500
-1000
-500
0
500
1000
1500
2000
2500
Benefici Net
Benefici Net
Primer Any Segon Any Tercer Any
Resultat d'explotació -817.63 -424.56 2626.75
-1000
-500
0
500
1000
1500
2000
2500
3000
Resultat d'explotació
Resultat d'explotació
-1000
-500
0
500
1000
1500
2000
2500
3000
Primer Any Segon Any Tercer Any
Sostenibilitat
Resultats d'explotació Despesa finencera
PM Venda de l’app
PM Manteniment
app
Primer Any 2,5 6,3
Segon Any 2,4 6
Tercer Any 2,8 7
-3
-2
-1
0
1
2
3
4
5
6
Primer Any Segon Any Tercer Any
Eficència
Anàlisi Eficiència

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