Uitwisselprofiel Zorgkantoren Inkoopondersteuning en beleidsontwikkeling

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Publicatiedatum:23-12-2024

Inwerkingtreding:23-12-2024




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18.2 - Winst- en verliesrekening o.b.v. grootboek (Prismant)

Concepten

Relaties

Eigenschappen

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1# Indicator: Zorgkantoren 18.2.0
2# Parameters: $(peildatum)
3# Ontologie: versie 2.0.0 of nieuwer
4
5PREFIX xsd: <http://www.w3.org/2001/XMLSchema#>
6PREFIX onz-fin: <http://purl.org/ozo/onz-fin#>
7PREFIX onz-g: <http://purl.org/ozo/onz-g#>
8
9SELECT
10   ?jaarrekeningpost
11   ?bedrag
12{
13    {
14        SELECT (SUM(?bedrag_sum) AS ?bedrag) ?jaarrekeningpost
15        {
16            ?grootboek_post 
17                a onz-fin:Grootboekpost ;
18                onz-g:partOf ?rubriek ;
19                onz-g:hasDate ?datum ; 
20                onz-g:isAbout [
21                    a onz-g:FinancialEntity ;
22                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
23                ] .
24                BIND($(peildatum) AS ?peildatum)
25                FILTER (?datum <= ?peildatum) 
26                BIND("P.I Netto omzet" AS ?jaarrekeningpost)
27                
28                BIND(IF(?rubriek IN (onz-fin:811000), ?geld_bedrag, 0) AS ?bedrag_sum)  
29        } GROUP BY ?jaarrekeningpost
30    }
31    UNION 
32    {
33        BIND("0"^^xsd:decimal AS ?bedrag)
34        BIND("P.II Wijziging IN voorraden gereed product en onderhanden werk ten opzichte van de voorafgaande balansdatum" AS ?jaarrekeningpost)
35    }  
36    UNION 
37    {
38        BIND("0"^^xsd:decimal AS ?bedrag)
39        BIND("P.III Geactiveerde productie voor het eigen bedrijf" AS ?jaarrekeningpost)
40    }
41    UNION 
42    {
43        SELECT (SUM(?bedrag_sum) AS ?bedrag) ?jaarrekeningpost
44        {
45            ?grootboek_post 
46                a onz-fin:Grootboekpost ;
47                onz-g:partOf ?rubriek ;
48                onz-g:hasDate ?datum ; 
49                onz-g:isAbout [
50                    a onz-g:FinancialEntity ;
51                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
52                ] .
53                BIND($(peildatum) AS ?peildatum)
54                FILTER(?datum <= ?peildatum) 
55                BIND("P.IV Overige bedrijfsopbrengsten" AS ?jaarrekeningpost)
56                BIND(IF(?rubriek IN (
57                        onz-fin:821000, onz-fin:822000, onz-fin:825000, onz-fin:826000, onz-fin:827000, onz-fin:828000, onz-fin:829000,
58                        onz-fin:831000, onz-fin:832000, onz-fin:833000, onz-fin:835000, 
59                        onz-fin:891000, onz-fin:919000, onz-fin:920000, onz-fin:930000
60                    ), ?geld_bedrag, 0) AS ?bedrag_sum)
61        } GROUP BY ?jaarrekeningpost
62    }
63    UNION 
64    {
65        SELECT (SUM(?bedrag_sum) AS ?bedrag) ?jaarrekeningpost
66        {
67            ?grootboek_post 
68                a onz-fin:Grootboekpost ;
69                onz-g:partOf ?rubriek ;
70                onz-g:hasDate ?datum ; 
71                onz-g:isAbout [
72                    a onz-g:FinancialEntity ;
73                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
74                ] .
75                BIND($(peildatum) AS ?peildatum)
76                FILTER(?datum <= ?peildatum) 
77                BIND("P Som der bedrijfsopbrengsten" AS ?jaarrekeningpost)
78                BIND(IF(?rubriek IN ( 
79                        # P.I Netto omzet
80                        onz-fin:811000,
81            
82                        # P.II, P.II leeg
83                        # P.IV Overige bedrijfsopbrengsten
84                        onz-fin:821000, onz-fin:822000, onz-fin:825000, onz-fin:826000, onz-fin:827000, onz-fin:828000, onz-fin:829000,
85                        onz-fin:831000, onz-fin:832000, onz-fin:833000, onz-fin:835000, 
86                        onz-fin:891000, onz-fin:919000, onz-fin:920000, onz-fin:930000
87                    ), ?geld_bedrag, 0) AS ?bedrag_sum)
88        } GROUP BY ?jaarrekeningpost
89    }
90    UNION
91    {
92        BIND("0"^^xsd:decimal AS ?bedrag)
93        BIND("Q.I Kosten van grond- en hulpstoffen" AS ?jaarrekeningpost)
94    }
95    UNION 
96    {
97        SELECT (SUM(?bedrag_sum) AS ?bedrag) ?jaarrekeningpost
98        {
99            ?grootboek_post 
100                a onz-fin:Grootboekpost ;
101                onz-g:partOf ?rubriek ;
102                onz-g:hasDate ?datum ; 
103                onz-g:isAbout [
104                    a onz-g:FinancialEntity ;
105                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
106                ] .
107                BIND($(peildatum) AS ?peildatum)
108                FILTER(?datum <= ?peildatum) 
109                BIND("Q.II Kosten uitbesteed werk en andere externe kosten" AS ?jaarrekeningpost)
110                BIND(IF(?rubriek IN (
111                        onz-fin:417000,
112                        onz-fin:418000, onz-fin:418100, onz-fin:418200
113                    ), ?geld_bedrag, 0) AS ?bedrag_sum)
114        } GROUP BY ?jaarrekeningpost
115    }
116    UNION 
117    {
118        SELECT (SUM(?bedrag_sum) AS ?bedrag) ?jaarrekeningpost
119        {
120            ?grootboek_post 
121                a onz-fin:Grootboekpost ;
122                onz-g:partOf ?rubriek ;
123                onz-g:hasDate ?datum ; 
124                onz-g:isAbout [
125                    a onz-g:FinancialEntity ;
126                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
127                ] .
128                BIND($(peildatum) AS ?peildatum)
129                FILTER(?datum <= ?peildatum) 
130                BIND("Q.III Lonen en salarissen" AS ?jaarrekeningpost)
131                BIND(IF(?rubriek IN (
132                        onz-fin:411000, onz-fin:411100, onz-fin:411200, onz-fin:411300, onz-fin:411400, onz-fin:411500, onz-fin:411600, onz-fin:411700, 
133                        onz-fin:412000, onz-fin:412100, onz-fin:412200, onz-fin:412300, onz-fin:412400, onz-fin:412500, 
134                        onz-fin:413000, onz-fin:413100, onz-fin:413200, onz-fin:413300, onz-fin:413400, onz-fin:413500, onz-fin:413600, onz-fin:413610, 
135                            onz-fin:413620, onz-fin:413700, onz-fin:414000, onz-fin:414100, onz-fin:414101, onz-fin:414102, onz-fin:414103, onz-fin:414104, 
136                            onz-fin:414110, onz-fin:414111, onz-fin:414112, onz-fin:414113, onz-fin:414114, onz-fin:414200, onz-fin:414202, onz-fin:414203, 
137                            onz-fin:414204, onz-fin:414300, onz-fin:414500, onz-fin:414503, onz-fin:414504, onz-fin:414700, onz-fin:414800, 
138                        onz-fin:415000, onz-fin:416000, 
139                        onz-fin:419000, onz-fin:419100, onz-fin:419101, onz-fin:419200, onz-fin:419500
140                    ), ?geld_bedrag, 0) AS ?bedrag_sum)
141        } GROUP BY ?jaarrekeningpost
142    }
143    UNION 
144    {
145        SELECT (SUM(?bedrag_sum) AS ?bedrag) ?jaarrekeningpost
146        {
147            ?grootboek_post 
148                a onz-fin:Grootboekpost ;
149                onz-g:partOf ?rubriek ;
150                onz-g:hasDate ?datum ; 
151                onz-g:isAbout [
152                    a onz-g:FinancialEntity ;
153                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
154                ] .
155                BIND($(peildatum) AS ?peildatum)
156                FILTER(?datum <= ?peildatum) 
157                BIND("Q.IV Sociale lasten" AS ?jaarrekeningpost)
158                BIND(IF(?rubriek IN (
159                        onz-fin:420000, onz-fin:420100, onz-fin:422100, onz-fin:422300, onz-fin:422400, onz-fin:422410, onz-fin:422500, onz-fin:422900
160                    ), ?geld_bedrag, 0) AS ?bedrag_sum)
161        } GROUP BY ?jaarrekeningpost
162    }
163    UNION 
164    {
165        SELECT (SUM(?bedrag_sum) AS ?bedrag) ?jaarrekeningpost
166        {
167            ?grootboek_post 
168                a onz-fin:Grootboekpost ;
169                onz-g:partOf ?rubriek ;
170                onz-g:hasDate ?datum ; 
171                onz-g:isAbout [
172                    a onz-g:FinancialEntity ;
173                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
174                ] .
175                BIND($(peildatum) AS ?peildatum)
176                FILTER(?datum <= ?peildatum) 
177                BIND("Q.V Pensioenlasten" AS ?jaarrekeningpost)
178                BIND(IF(?rubriek IN (onz-fin:422600), ?geld_bedrag, 0) AS ?bedrag_sum)
179        } GROUP BY ?jaarrekeningpost
180    }
181    UNION 
182    {
183        SELECT (SUM(?bedrag_sum) AS ?bedrag) ?jaarrekeningpost
184        {
185            ?grootboek_post 
186                a onz-fin:Grootboekpost ;
187                onz-g:partOf ?rubriek ;
188                onz-g:hasDate ?datum ; 
189                onz-g:isAbout [
190                    a onz-g:FinancialEntity ;
191                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
192                ] .
193                BIND($(peildatum) AS ?peildatum)
194                FILTER(?datum <= ?peildatum) 
195                BIND("Q.VI Afschrijvingen op immateriële vaste activa en materiële vaste activa" AS ?jaarrekeningpost)
196                BIND(IF(?rubriek IN (
197                        onz-fin:480012, onz-fin:480022, onz-fin:480032, onz-fin:480112, onz-fin:480122, onz-fin:480132, onz-fin:480532, onz-fin:480632, 
198                            onz-fin:480932, 
199                        onz-fin:481212, onz-fin:481222, onz-fin:481232, onz-fin:481242, onz-fin:481252, 
200                        onz-fin:482112, onz-fin:482122, onz-fin:482132, onz-fin:482142, onz-fin:482152, onz-fin:482212, onz-fin:482222, onz-fin:482232, 
201                            onz-fin:482242, onz-fin:482252, onz-fin:482312, onz-fin:482322, onz-fin:482332, onz-fin:482342, onz-fin:482352, onz-fin:482412, 
202                            onz-fin:482422, onz-fin:482432, onz-fin:482442, onz-fin:482452, 
203                        onz-fin:483112, onz-fin:483122, onz-fin:483132, onz-fin:483142, onz-fin:483152, 
204                        onz-fin:484112, onz-fin:484122, onz-fin:484132, onz-fin:484222, onz-fin:484232, onz-fin:484322, onz-fin:484332
205                    ), ?geld_bedrag, 0) AS ?bedrag_sum)
206        } GROUP BY ?jaarrekeningpost
207    }
208    UNION 
209    {
210        BIND("0"^^xsd:decimal AS ?bedrag)
211        BIND("Q.VII Overige waardevermindering immateriële vaste activa en materiële vaste activa" AS ?jaarrekeningpost)
212    }
213    UNION {
214        BIND("0"^^xsd:decimal AS ?bedrag)
215        BIND("Q.VIII Bijzondere waardevermindering van vlottende activa" AS ?jaarrekeningpost)
216    } UNION {
217        SELECT (SUM(?bedrag_sum) AS ?bedrag) ?jaarrekeningpost
218        {
219            ?grootboek_post 
220                a onz-fin:Grootboekpost ;
221                onz-g:partOf ?rubriek ;
222                onz-g:hasDate ?datum ; 
223                onz-g:isAbout [
224                    a onz-g:FinancialEntity ;
225                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
226                ] .
227                BIND($(peildatum) AS ?peildatum)
228                FILTER(?datum <= ?peildatum) 
229                BIND("Q.IX Overige bedrijfskosten" AS ?jaarrekeningpost)
230                BIND(IF(?rubriek IN (
231                        onz-fin:423100, onz-fin:423110, onz-fin:423120, onz-fin:423140, onz-fin:423190, onz-fin:423200, onz-fin:423210, onz-fin:423220, 
232                            onz-fin:423300, onz-fin:423400, onz-fin:423410, onz-fin:423420, onz-fin:423500, onz-fin:423510, onz-fin:423520, onz-fin:423600, 
233                            onz-fin:423700, onz-fin:423900, onz-fin:423910, onz-fin:423920,
234                        onz-fin:431000, onz-fin:431100, onz-fin:431200, onz-fin:431300, onz-fin:432000, onz-fin:433000,
235                        onz-fin:441000, onz-fin:441100, onz-fin:441200, onz-fin:441300, onz-fin:441400, onz-fin:441900, onz-fin:442000, onz-fin:442100, 
236                            onz-fin:442200, onz-fin:443000, onz-fin:443100, onz-fin:443200, onz-fin:443300, onz-fin:444000, onz-fin:444100, onz-fin:445000, 
237                            onz-fin:445100, onz-fin:445200, onz-fin:449000,
238                        onz-fin:451000, onz-fin:451100, onz-fin:451200, onz-fin:451300, onz-fin:451400, onz-fin:451500, onz-fin:451600, onz-fin:452000, 
239                            onz-fin:452100, onz-fin:452200, onz-fin:452900, onz-fin:453000, onz-fin:453100, onz-fin:453200, onz-fin:453300, onz-fin:453900, 
240                            onz-fin:453910, onz-fin:453920, onz-fin:453930, onz-fin:453990, onz-fin:454000, onz-fin:454100, onz-fin:454200, onz-fin:454210, 
241                            onz-fin:454220, onz-fin:454290, onz-fin:455000, onz-fin:455100, onz-fin:459000, onz-fin:459100, onz-fin:459300, onz-fin:459900,
242                        onz-fin:461000, onz-fin:461100, onz-fin:461200, onz-fin:462000, onz-fin:462100, onz-fin:462200, onz-fin:462300, onz-fin:462400, 
243                            onz-fin:462500, onz-fin:462600, onz-fin:462700, onz-fin:462800, onz-fin:462900, onz-fin:463000, onz-fin:463100, onz-fin:463200, 
244                            onz-fin:463900, onz-fin:464000, onz-fin:464100, onz-fin:464200, onz-fin:464300, onz-fin:464900, onz-fin:465000, onz-fin:465100, 
245                            onz-fin:465200, onz-fin:465300, onz-fin:465400, onz-fin:465900, onz-fin:466000, onz-fin:467100, onz-fin:467110, onz-fin:467120, 
246                            onz-fin:467200, onz-fin:468000,
247                        onz-fin:471100, onz-fin:471200, onz-fin:471300, onz-fin:471400, onz-fin:472000, onz-fin:473000, onz-fin:473100, onz-fin:473200, 
248                            onz-fin:473300, onz-fin:473400, onz-fin:473500, onz-fin:473600, onz-fin:473900,
249                        onz-fin:486115, onz-fin:486125, onz-fin:486135, onz-fin:486215, onz-fin:486225, onz-fin:486235, onz-fin:486315, onz-fin:486325, 
250                            onz-fin:486335, onz-fin:486415, onz-fin:486425, onz-fin:486435, onz-fin:486515, onz-fin:486525, onz-fin:486535, onz-fin:486615, 
251                            onz-fin:486625, onz-fin:486635, onz-fin:486725, onz-fin:486735, onz-fin:486825, onz-fin:486835,
252                        onz-fin:489150, onz-fin:489211, onz-fin:489212, onz-fin:489221, onz-fin:489222, onz-fin:489230,
253                        onz-fin:905000,
254                        onz-fin:911000, onz-fin:912000, onz-fin:913000, onz-fin:914000, onz-fin:915000,
255                        onz-fin:921000, onz-fin:931000
256                ), ?geld_bedrag, 0) AS ?bedrag_sum)
257        } GROUP BY ?jaarrekeningpost
258    }
259    UNION 
260    {
261        SELECT (SUM(?bedrag_sum) AS ?bedrag) ?jaarrekeningpost
262        {
263            ?grootboek_post 
264                a onz-fin:Grootboekpost ;
265                onz-g:partOf ?rubriek ;
266                onz-g:hasDate ?datum ; 
267                onz-g:isAbout [
268                    a onz-g:FinancialEntity ;
269                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
270                ] .
271                BIND($(peildatum) AS ?peildatum)
272                FILTER(?datum <= ?peildatum) 
273                BIND("Q Som der bedrijfslasten" AS ?jaarrekeningpost)
274                BIND(IF(?rubriek IN (
275                        # Q.I leeg
276                        # Q.II
277                        onz-fin:417000,
278                        onz-fin:418000, onz-fin:418100, onz-fin:418200,
279                        
280                        # Q.III
281                        onz-fin:411000, onz-fin:411100, onz-fin:411200, onz-fin:411300, onz-fin:411400, onz-fin:411500, onz-fin:411600, onz-fin:411700, 
282                        onz-fin:412000, onz-fin:412100, onz-fin:412200, onz-fin:412300, onz-fin:412400, onz-fin:412500, 
283                        onz-fin:413000, onz-fin:413100, onz-fin:413200, onz-fin:413300, onz-fin:413400, onz-fin:413500, onz-fin:413600, onz-fin:413610, 
284                            onz-fin:413620, onz-fin:413700, onz-fin:414000, onz-fin:414100, onz-fin:414101, onz-fin:414102, onz-fin:414103, onz-fin:414104, 
285                            onz-fin:414110, onz-fin:414111, onz-fin:414112, onz-fin:414113, onz-fin:414114, onz-fin:414200, onz-fin:414202, onz-fin:414203, 
286                            onz-fin:414204, onz-fin:414300, onz-fin:414500, onz-fin:414503, onz-fin:414504, onz-fin:414700, onz-fin:414800, 
287                        onz-fin:415000, onz-fin:416000, 
288                        onz-fin:419000, onz-fin:419100, onz-fin:419101, onz-fin:419200, onz-fin:419500,
289
290                        # Q.IV
291                        onz-fin:420000, onz-fin:420100, onz-fin:422100, onz-fin:422300, onz-fin:422400, onz-fin:422410, onz-fin:422500, onz-fin:422900,
292                        
293                        # Q.V
294                        onz-fin:422600,
295
296                        # Q.VI
297                        onz-fin:480012, onz-fin:480022, onz-fin:480032, onz-fin:480112, onz-fin:480122, onz-fin:480132, onz-fin:480532, onz-fin:480632, 
298                            onz-fin:480932, 
299                        onz-fin:481212, onz-fin:481222, onz-fin:481232, onz-fin:481242, onz-fin:481252, 
300                        onz-fin:482112, onz-fin:482122, onz-fin:482132, onz-fin:482142, onz-fin:482152, onz-fin:482212, onz-fin:482222, onz-fin:482232, 
301                            onz-fin:482242, onz-fin:482252, onz-fin:482312, onz-fin:482322, onz-fin:482332, onz-fin:482342, onz-fin:482352, onz-fin:482412, 
302                            onz-fin:482422, onz-fin:482432, onz-fin:482442, onz-fin:482452, 
303                        onz-fin:483112, onz-fin:483122, onz-fin:483132, onz-fin:483142, onz-fin:483152, 
304                        onz-fin:484112, onz-fin:484122, onz-fin:484132, onz-fin:484222, onz-fin:484232, onz-fin:484322, onz-fin:484332,
305
306                        # Q.VII, Q.VIII leeg 
307                        # Q.IX
308                        onz-fin:423100, onz-fin:423110, onz-fin:423120, onz-fin:423140, onz-fin:423190, onz-fin:423200, onz-fin:423210, onz-fin:423220, 
309                            onz-fin:423300, onz-fin:423400, onz-fin:423410, onz-fin:423420, onz-fin:423500, onz-fin:423510, onz-fin:423520, onz-fin:423600, 
310                            onz-fin:423700, onz-fin:423900, onz-fin:423910, onz-fin:423920,
311                        onz-fin:431000, onz-fin:431100, onz-fin:431200, onz-fin:431300, onz-fin:432000, onz-fin:433000,
312                        onz-fin:441000, onz-fin:441100, onz-fin:441200, onz-fin:441300, onz-fin:441400, onz-fin:441900, onz-fin:442000, onz-fin:442100, 
313                            onz-fin:442200, onz-fin:443000, onz-fin:443100, onz-fin:443200, onz-fin:443300, onz-fin:444000, onz-fin:444100, onz-fin:445000, 
314                            onz-fin:445100, onz-fin:445200, onz-fin:449000,
315                        onz-fin:451000, onz-fin:451100, onz-fin:451200, onz-fin:451300, onz-fin:451400, onz-fin:451500, onz-fin:451600, onz-fin:452000, 
316                            onz-fin:452100, onz-fin:452200, onz-fin:452900, onz-fin:453000, onz-fin:453100, onz-fin:453200, onz-fin:453300, onz-fin:453900, 
317                            onz-fin:453910, onz-fin:453920, onz-fin:453930, onz-fin:453990, onz-fin:454000, onz-fin:454100, onz-fin:454200, onz-fin:454210, 
318                            onz-fin:454220, onz-fin:454290, onz-fin:455000, onz-fin:455100, onz-fin:459000, onz-fin:459100, onz-fin:459300, onz-fin:459900,
319                        onz-fin:461000, onz-fin:461100, onz-fin:461200, onz-fin:462000, onz-fin:462100, onz-fin:462200, onz-fin:462300, onz-fin:462400, 
320                            onz-fin:462500, onz-fin:462600, onz-fin:462700, onz-fin:462800, onz-fin:462900, onz-fin:463000, onz-fin:463100, onz-fin:463200, 
321                            onz-fin:463900, onz-fin:464000, onz-fin:464100, onz-fin:464200, onz-fin:464300, onz-fin:464900, onz-fin:465000, onz-fin:465100, 
322                            onz-fin:465200, onz-fin:465300, onz-fin:465400, onz-fin:465900, onz-fin:466000, onz-fin:467100, onz-fin:467110, onz-fin:467120, 
323                            onz-fin:467200, onz-fin:468000,
324                        onz-fin:471100, onz-fin:471200, onz-fin:471300, onz-fin:471400, onz-fin:472000, onz-fin:473000, onz-fin:473100, onz-fin:473200, 
325                            onz-fin:473300, onz-fin:473400, onz-fin:473500, onz-fin:473600, onz-fin:473900,
326                        onz-fin:486115, onz-fin:486125, onz-fin:486135, onz-fin:486215, onz-fin:486225, onz-fin:486235, onz-fin:486315, onz-fin:486325, 
327                            onz-fin:486335, onz-fin:486415, onz-fin:486425, onz-fin:486435, onz-fin:486515, onz-fin:486525, onz-fin:486535, onz-fin:486615, 
328                            onz-fin:486625, onz-fin:486635, onz-fin:486725, onz-fin:486735, onz-fin:486825, onz-fin:486835,
329                        onz-fin:489150, onz-fin:489211, onz-fin:489212, onz-fin:489221, onz-fin:489222, onz-fin:489230,
330                        onz-fin:905000,
331                        onz-fin:911000, onz-fin:912000, onz-fin:913000, onz-fin:914000, onz-fin:915000,
332                        onz-fin:921000, onz-fin:931000
333                    ), ?geld_bedrag, 0) AS ?bedrag_sum)
334        } GROUP BY ?jaarrekeningpost
335    }
336    UNION 
337    {
338        SELECT (SUM(?bedrag_sum) AS ?bedrag) ?jaarrekeningpost
339        {
340            ?grootboek_post 
341                a onz-fin:Grootboekpost ;
342                onz-g:partOf ?rubriek ;
343                onz-g:hasDate ?datum ; 
344                onz-g:isAbout [
345                    a onz-g:FinancialEntity ;
346                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
347                ] .
348                BIND($(peildatum) AS ?peildatum)
349                FILTER(?datum <= ?peildatum) 
350                BIND("R.I Opbrengst van vorderingen die tot de vaste activa behoren en van effecten" AS ?jaarrekeningpost)
351                BIND(IF(?rubriek IN (onz-fin:904000), ?geld_bedrag, 0) AS ?bedrag_sum)
352        } GROUP BY ?jaarrekeningpost
353    }
354    UNION 
355    {
356        SELECT (SUM(?bedrag_sum) AS ?bedrag) ?jaarrekeningpost
357        {
358            ?grootboek_post 
359                a onz-fin:Grootboekpost ;
360                onz-g:partOf ?rubriek ;
361                onz-g:hasDate ?datum ; 
362                onz-g:isAbout [
363                    a onz-g:FinancialEntity ;
364                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
365                ] .
366                BIND($(peildatum) AS ?peildatum)
367                FILTER(?datum <= ?peildatum) 
368                BIND("R.II Andere rentebaten en soortgelijke opbrengsten" AS ?jaarrekeningpost)
369                BIND(IF(?rubriek IN (onz-fin:900000), ?geld_bedrag, 0) AS ?bedrag_sum)
370        } GROUP BY ?jaarrekeningpost
371    }
372    UNION 
373    {
374        SELECT (SUM(?bedrag_sum) AS ?bedrag) ?jaarrekeningpost
375        {
376            ?grootboek_post 
377                a onz-fin:Grootboekpost ;
378                onz-g:partOf ?rubriek ;
379                onz-g:hasDate ?datum ; 
380                onz-g:isAbout [
381                    a onz-g:FinancialEntity ;
382                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
383                ] .
384                BIND($(peildatum) AS ?peildatum)
385                FILTER(?datum <= ?peildatum) 
386                BIND("R.III Waardeverandering van vorderingen die tot de vaste activa behoren en van effecten" AS ?jaarrekeningpost)
387                BIND(IF(?rubriek IN (onz-fin:903000), ?geld_bedrag, 0) AS ?bedrag_sum)
388        } GROUP BY ?jaarrekeningpost
389    }
390    UNION 
391    {
392        SELECT (SUM(?bedrag_sum) AS ?bedrag) ?jaarrekeningpost
393        {
394            ?grootboek_post 
395                a onz-fin:Grootboekpost ;
396                onz-g:partOf ?rubriek ;
397                onz-g:hasDate ?datum ; 
398                onz-g:isAbout [
399                    a onz-g:FinancialEntity ;
400                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
401                ] .
402                BIND($(peildatum) AS ?peildatum)
403                FILTER(?datum <= ?peildatum) 
404                BIND("R.IV Rentelasten en soortgelijke kosten" AS ?jaarrekeningpost)
405                BIND(IF(?rubriek IN (
406                         onz-fin:485000, onz-fin:485100, onz-fin:485190, onz-fin:485205, onz-fin:485211, onz-fin:485300, onz-fin:485311, 
407                             onz-fin:485412, onz-fin:485900, 
408                         onz-fin:901000
409                     ), ?geld_bedrag, 0) AS ?bedrag_sum)
410        } GROUP BY ?jaarrekeningpost
411    }
412    UNION 
413    {
414        SELECT (SUM(?bedrag_sum_pos) - SUM(?bedrag_sum_neg) AS ?bedrag) ?jaarrekeningpost
415        {
416            ?grootboek_post 
417                a onz-fin:Grootboekpost ;
418                onz-g:partOf ?rubriek ;
419                onz-g:hasDate ?datum ; 
420                onz-g:isAbout [
421                    a onz-g:FinancialEntity ;
422                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
423                ] .
424                BIND($(peildatum) AS ?peildatum)
425                FILTER(?datum <= ?peildatum) 
426                BIND("R Resultaat voor belastingen" AS ?jaarrekeningpost)
427                BIND(IF(?rubriek IN (
428                        # P - Q + R.I + R.II - R.III - R.IV -> [P + R.I + R.II] zijn positief
429                        # er is geen overlap tussen [P + R.I + R.II] en [Q + R.III + R.IV]
430                        # P
431                        # P.I Netto omzet
432                        onz-fin:811000,
433                        # P.II, P.II leeg
434                        # P.IV Overige bedrijfsopbrengsten
435                        onz-fin:821000, onz-fin:822000, onz-fin:825000, onz-fin:826000, onz-fin:827000, onz-fin:828000, onz-fin:829000,
436                        onz-fin:831000, onz-fin:832000, onz-fin:833000, onz-fin:835000, 
437                        onz-fin:891000, onz-fin:919000, onz-fin:920000, onz-fin:930000,
438            
439                        # R.I
440                        onz-fin:904000,
441                        # R.II 
442                        onz-fin:900000
443                    ), ?geld_bedrag, 0) AS ?bedrag_sum_pos)
444                BIND(IF(?rubriek IN (
445                        # P - Q + R.I + R.II - R.III - R.IV -> [Q + R.III + R.IV] zijn negatief
446                        # er is geen overlap tussen [P + R.I + R.II] en [Q + R.III + R.IV]
447                        # Q Som der bedrijfslasten"
448                        # Q.I leeg
449                        # Q.II
450                        onz-fin:417000,
451                        onz-fin:418000, onz-fin:418100, onz-fin:418200,
452                        
453                        # Q.III
454                        onz-fin:411000, onz-fin:411100, onz-fin:411200, onz-fin:411300, onz-fin:411400, onz-fin:411500, onz-fin:411600, onz-fin:411700, 
455                        onz-fin:412000, onz-fin:412100, onz-fin:412200, onz-fin:412300, onz-fin:412400, onz-fin:412500, 
456                        onz-fin:413000, onz-fin:413100, onz-fin:413200, onz-fin:413300, onz-fin:413400, onz-fin:413500, onz-fin:413600, onz-fin:413610, 
457                            onz-fin:413620, onz-fin:413700, onz-fin:414000, onz-fin:414100, onz-fin:414101, onz-fin:414102, onz-fin:414103, onz-fin:414104, 
458                            onz-fin:414110, onz-fin:414111, onz-fin:414112, onz-fin:414113, onz-fin:414114, onz-fin:414200, onz-fin:414202, onz-fin:414203, 
459                            onz-fin:414204, onz-fin:414300, onz-fin:414500, onz-fin:414503, onz-fin:414504, onz-fin:414700, onz-fin:414800, 
460                        onz-fin:415000, onz-fin:416000, 
461                        onz-fin:419000, onz-fin:419100, onz-fin:419101, onz-fin:419200, onz-fin:419500,
462
463                        # Q.IV
464                        onz-fin:420000, onz-fin:420100, onz-fin:422100, onz-fin:422300, onz-fin:422400, onz-fin:422410, onz-fin:422500, onz-fin:422900,
465                        
466                        # Q.V
467                        onz-fin:422600,
468
469                        # Q.VI
470                        onz-fin:480012, onz-fin:480022, onz-fin:480032, onz-fin:480112, onz-fin:480122, onz-fin:480132, onz-fin:480532, onz-fin:480632, 
471                            onz-fin:480932, 
472                        onz-fin:481212, onz-fin:481222, onz-fin:481232, onz-fin:481242, onz-fin:481252, 
473                        onz-fin:482112, onz-fin:482122, onz-fin:482132, onz-fin:482142, onz-fin:482152, onz-fin:482212, onz-fin:482222, onz-fin:482232, 
474                            onz-fin:482242, onz-fin:482252, onz-fin:482312, onz-fin:482322, onz-fin:482332, onz-fin:482342, onz-fin:482352, onz-fin:482412, 
475                            onz-fin:482422, onz-fin:482432, onz-fin:482442, onz-fin:482452, 
476                        onz-fin:483112, onz-fin:483122, onz-fin:483132, onz-fin:483142, onz-fin:483152, 
477                        onz-fin:484112, onz-fin:484122, onz-fin:484132, onz-fin:484222, onz-fin:484232, onz-fin:484322, onz-fin:484332,
478
479                        # Q.VII, Q.VIII leeg 
480                        # Q.IX
481                        onz-fin:423100, onz-fin:423110, onz-fin:423120, onz-fin:423140, onz-fin:423190, onz-fin:423200, onz-fin:423210, onz-fin:423220, 
482                            onz-fin:423300, onz-fin:423400, onz-fin:423410, onz-fin:423420, onz-fin:423500, onz-fin:423510, onz-fin:423520, onz-fin:423600, 
483                            onz-fin:423700, onz-fin:423900, onz-fin:423910, onz-fin:423920,
484                        onz-fin:431000, onz-fin:431100, onz-fin:431200, onz-fin:431300, onz-fin:432000, onz-fin:433000,
485                        onz-fin:441000, onz-fin:441100, onz-fin:441200, onz-fin:441300, onz-fin:441400, onz-fin:441900, onz-fin:442000, onz-fin:442100, 
486                            onz-fin:442200, onz-fin:443000, onz-fin:443100, onz-fin:443200, onz-fin:443300, onz-fin:444000, onz-fin:444100, onz-fin:445000, 
487                            onz-fin:445100, onz-fin:445200, onz-fin:449000,
488                        onz-fin:451000, onz-fin:451100, onz-fin:451200, onz-fin:451300, onz-fin:451400, onz-fin:451500, onz-fin:451600, onz-fin:452000, 
489                            onz-fin:452100, onz-fin:452200, onz-fin:452900, onz-fin:453000, onz-fin:453100, onz-fin:453200, onz-fin:453300, onz-fin:453900, 
490                            onz-fin:453910, onz-fin:453920, onz-fin:453930, onz-fin:453990, onz-fin:454000, onz-fin:454100, onz-fin:454200, onz-fin:454210, 
491                            onz-fin:454220, onz-fin:454290, onz-fin:455000, onz-fin:455100, onz-fin:459000, onz-fin:459100, onz-fin:459300, onz-fin:459900,
492                        onz-fin:461000, onz-fin:461100, onz-fin:461200, onz-fin:462000, onz-fin:462100, onz-fin:462200, onz-fin:462300, onz-fin:462400, 
493                            onz-fin:462500, onz-fin:462600, onz-fin:462700, onz-fin:462800, onz-fin:462900, onz-fin:463000, onz-fin:463100, onz-fin:463200, 
494                            onz-fin:463900, onz-fin:464000, onz-fin:464100, onz-fin:464200, onz-fin:464300, onz-fin:464900, onz-fin:465000, onz-fin:465100, 
495                            onz-fin:465200, onz-fin:465300, onz-fin:465400, onz-fin:465900, onz-fin:466000, onz-fin:467100, onz-fin:467110, onz-fin:467120, 
496                            onz-fin:467200, onz-fin:468000,
497                        onz-fin:471100, onz-fin:471200, onz-fin:471300, onz-fin:471400, onz-fin:472000, onz-fin:473000, onz-fin:473100, onz-fin:473200, 
498                            onz-fin:473300, onz-fin:473400, onz-fin:473500, onz-fin:473600, onz-fin:473900,
499                        onz-fin:486115, onz-fin:486125, onz-fin:486135, onz-fin:486215, onz-fin:486225, onz-fin:486235, onz-fin:486315, onz-fin:486325, 
500                            onz-fin:486335, onz-fin:486415, onz-fin:486425, onz-fin:486435, onz-fin:486515, onz-fin:486525, onz-fin:486535, onz-fin:486615, 
501                            onz-fin:486625, onz-fin:486635, onz-fin:486725, onz-fin:486735, onz-fin:486825, onz-fin:486835,
502                        onz-fin:489150, onz-fin:489211, onz-fin:489212, onz-fin:489221, onz-fin:489222, onz-fin:489230,
503                        onz-fin:905000,
504                        onz-fin:911000, onz-fin:912000, onz-fin:913000, onz-fin:914000, onz-fin:915000,
505                        onz-fin:921000, onz-fin:931000,
506            
507                        # "R.III Waardeverandering van vorderingen die tot de vaste activa behoren en van effecten
508                        onz-fin:903000,
509                        
510                        # R.IV Rentelasten en soortgelijke kosten
511                        onz-fin:485000, onz-fin:485100, onz-fin:485190, onz-fin:485205, onz-fin:485211, onz-fin:485300, onz-fin:485311, 
512                            onz-fin:485412, onz-fin:485900, 
513                            onz-fin:901000
514                    ), ?geld_bedrag, 0) AS ?bedrag_sum_neg)
515        } GROUP BY ?jaarrekeningpost
516    }
517    UNION 
518    {
519        BIND("0"^^xsd:decimal AS ?bedrag)
520        BIND("S.I Belastingen" AS ?jaarrekeningpost)
521    }
522    UNION 
523    {
524        SELECT (SUM(?bedrag_sum) AS ?bedrag) ?jaarrekeningpost
525        {
526            ?grootboek_post 
527                a onz-fin:Grootboekpost ;
528                onz-g:partOf ?rubriek ;
529                onz-g:hasDate ?datum ; 
530                onz-g:isAbout [
531                    a onz-g:FinancialEntity ;
532                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
533                ] .
534                BIND($(peildatum) AS ?peildatum)
535                FILTER(?datum <= ?peildatum) 
536                BIND("S.II Aandeel IN winst/verlies van ondernemingen waarin wordt deelgenomen" AS ?jaarrekeningpost)
537                BIND(IF(?rubriek IN (onz-fin:902000), ?geld_bedrag, 0) AS ?bedrag_sum)
538        } GROUP BY ?jaarrekeningpost
539    }
540    UNION 
541    {
542        SELECT (SUM(?bedrag_sum_pos) - SUM(?bedrag_sum_neg) AS ?bedrag) ?jaarrekeningpost
543        {
544            ?grootboek_post 
545                a onz-fin:Grootboekpost ;
546                onz-g:partOf ?rubriek ;
547                onz-g:hasDate ?datum ; 
548                onz-g:isAbout [
549                    a onz-g:FinancialEntity ;
550                    onz-g:hasQuality / onz-g:hasQualityValue / onz-g:hasDataValue ?geld_bedrag 
551                ] .
552                BIND($(peildatum) AS ?peildatum)
553                FILTER(?datum <= ?peildatum) 
554                BIND("S Resultaat na belastingen" AS ?jaarrekeningpost)
555                BIND(IF(?rubriek IN (
556                        # S = R - S.I + S.II
557                        # R = P - Q + R.I + R.II - R.III - R.IV -> [P + R.I + R.II] zijn positief
558                        # er is geen overlap tussen [P + R.I + R.II] en [Q + R.III + R.IV]
559                        # P
560                        # P.I Netto omzet
561                        onz-fin:811000,
562                        # P.II, P.II leeg
563                        # P.IV Overige bedrijfsopbrengsten
564                        onz-fin:821000, onz-fin:822000, onz-fin:825000, onz-fin:826000, onz-fin:827000, onz-fin:828000, onz-fin:829000,
565                        onz-fin:831000, onz-fin:832000, onz-fin:833000, onz-fin:835000, 
566                        onz-fin:891000, onz-fin:919000, onz-fin:920000, onz-fin:930000,
567            
568                        # R.I
569                        onz-fin:904000,
570                        # R.II 
571                        onz-fin:900000,
572                        # S.II
573                        onz-fin:902000
574                    ), ?geld_bedrag, 0) AS ?bedrag_sum_pos)
575                BIND(IF(?rubriek IN (
576                         # S = R - S.I + S.II
577                        # R = P - Q + R.I + R.II - R.III - R.IV -> [P + R.I + R.II] zijn positief
578                        # P - Q + R.I + R.II - R.III - R.IV -> [Q + R.III + R.IV] zijn negatief
579                        # er is geen overlap tussen [P + R.I + R.II] en [Q + R.III + R.IV]
580                        # Q Som der bedrijfslasten"
581                        # Q.I leeg
582                        # Q.II
583                        onz-fin:417000,
584                        onz-fin:418000, onz-fin:418100, onz-fin:418200,
585                        
586                        # Q.III
587                        onz-fin:411000, onz-fin:411100, onz-fin:411200, onz-fin:411300, onz-fin:411400, onz-fin:411500, onz-fin:411600, onz-fin:411700, 
588                        onz-fin:412000, onz-fin:412100, onz-fin:412200, onz-fin:412300, onz-fin:412400, onz-fin:412500, 
589                        onz-fin:413000, onz-fin:413100, onz-fin:413200, onz-fin:413300, onz-fin:413400, onz-fin:413500, onz-fin:413600, onz-fin:413610, 
590                            onz-fin:413620, onz-fin:413700, onz-fin:414000, onz-fin:414100, onz-fin:414101, onz-fin:414102, onz-fin:414103, onz-fin:414104, 
591                            onz-fin:414110, onz-fin:414111, onz-fin:414112, onz-fin:414113, onz-fin:414114, onz-fin:414200, onz-fin:414202, onz-fin:414203, 
592                            onz-fin:414204, onz-fin:414300, onz-fin:414500, onz-fin:414503, onz-fin:414504, onz-fin:414700, onz-fin:414800, 
593                        onz-fin:415000, onz-fin:416000, 
594                        onz-fin:419000, onz-fin:419100, onz-fin:419101, onz-fin:419200, onz-fin:419500,
595
596                        # Q.IV
597                        onz-fin:420000, onz-fin:420100, onz-fin:422100, onz-fin:422300, onz-fin:422400, onz-fin:422410, onz-fin:422500, onz-fin:422900,
598                        
599                        # Q.V
600                        onz-fin:422600,
601
602                        # Q.VI
603                        onz-fin:480012, onz-fin:480022, onz-fin:480032, onz-fin:480112, onz-fin:480122, onz-fin:480132, onz-fin:480532, onz-fin:480632, 
604                            onz-fin:480932, 
605                        onz-fin:481212, onz-fin:481222, onz-fin:481232, onz-fin:481242, onz-fin:481252, 
606                        onz-fin:482112, onz-fin:482122, onz-fin:482132, onz-fin:482142, onz-fin:482152, onz-fin:482212, onz-fin:482222, onz-fin:482232, 
607                            onz-fin:482242, onz-fin:482252, onz-fin:482312, onz-fin:482322, onz-fin:482332, onz-fin:482342, onz-fin:482352, onz-fin:482412, 
608                            onz-fin:482422, onz-fin:482432, onz-fin:482442, onz-fin:482452, 
609                        onz-fin:483112, onz-fin:483122, onz-fin:483132, onz-fin:483142, onz-fin:483152, 
610                        onz-fin:484112, onz-fin:484122, onz-fin:484132, onz-fin:484222, onz-fin:484232, onz-fin:484322, onz-fin:484332,
611
612                        # Q.VII, Q.VIII leeg 
613                        # Q.IX
614                        onz-fin:423100, onz-fin:423110, onz-fin:423120, onz-fin:423140, onz-fin:423190, onz-fin:423200, onz-fin:423210, onz-fin:423220, 
615                            onz-fin:423300, onz-fin:423400, onz-fin:423410, onz-fin:423420, onz-fin:423500, onz-fin:423510, onz-fin:423520, onz-fin:423600, 
616                            onz-fin:423700, onz-fin:423900, onz-fin:423910, onz-fin:423920,
617                        onz-fin:431000, onz-fin:431100, onz-fin:431200, onz-fin:431300, onz-fin:432000, onz-fin:433000,
618                        onz-fin:441000, onz-fin:441100, onz-fin:441200, onz-fin:441300, onz-fin:441400, onz-fin:441900, onz-fin:442000, onz-fin:442100, 
619                            onz-fin:442200, onz-fin:443000, onz-fin:443100, onz-fin:443200, onz-fin:443300, onz-fin:444000, onz-fin:444100, onz-fin:445000, 
620                            onz-fin:445100, onz-fin:445200, onz-fin:449000,
621                        onz-fin:451000, onz-fin:451100, onz-fin:451200, onz-fin:451300, onz-fin:451400, onz-fin:451500, onz-fin:451600, onz-fin:452000, 
622                            onz-fin:452100, onz-fin:452200, onz-fin:452900, onz-fin:453000, onz-fin:453100, onz-fin:453200, onz-fin:453300, onz-fin:453900, 
623                            onz-fin:453910, onz-fin:453920, onz-fin:453930, onz-fin:453990, onz-fin:454000, onz-fin:454100, onz-fin:454200, onz-fin:454210, 
624                            onz-fin:454220, onz-fin:454290, onz-fin:455000, onz-fin:455100, onz-fin:459000, onz-fin:459100, onz-fin:459300, onz-fin:459900,
625                        onz-fin:461000, onz-fin:461100, onz-fin:461200, onz-fin:462000, onz-fin:462100, onz-fin:462200, onz-fin:462300, onz-fin:462400, 
626                            onz-fin:462500, onz-fin:462600, onz-fin:462700, onz-fin:462800, onz-fin:462900, onz-fin:463000, onz-fin:463100, onz-fin:463200, 
627                            onz-fin:463900, onz-fin:464000, onz-fin:464100, onz-fin:464200, onz-fin:464300, onz-fin:464900, onz-fin:465000, onz-fin:465100, 
628                            onz-fin:465200, onz-fin:465300, onz-fin:465400, onz-fin:465900, onz-fin:466000, onz-fin:467100, onz-fin:467110, onz-fin:467120, 
629                            onz-fin:467200, onz-fin:468000,
630                        onz-fin:471100, onz-fin:471200, onz-fin:471300, onz-fin:471400, onz-fin:472000, onz-fin:473000, onz-fin:473100, onz-fin:473200, 
631                            onz-fin:473300, onz-fin:473400, onz-fin:473500, onz-fin:473600, onz-fin:473900,
632                        onz-fin:486115, onz-fin:486125, onz-fin:486135, onz-fin:486215, onz-fin:486225, onz-fin:486235, onz-fin:486315, onz-fin:486325, 
633                            onz-fin:486335, onz-fin:486415, onz-fin:486425, onz-fin:486435, onz-fin:486515, onz-fin:486525, onz-fin:486535, onz-fin:486615, 
634                            onz-fin:486625, onz-fin:486635, onz-fin:486725, onz-fin:486735, onz-fin:486825, onz-fin:486835,
635                        onz-fin:489150, onz-fin:489211, onz-fin:489212, onz-fin:489221, onz-fin:489222, onz-fin:489230,
636                        onz-fin:905000,
637                        onz-fin:911000, onz-fin:912000, onz-fin:913000, onz-fin:914000, onz-fin:915000,
638                        onz-fin:921000, onz-fin:931000,
639            
640                        # "R.III Waardeverandering van vorderingen die tot de vaste activa behoren en van effecten
641                        onz-fin:903000,
642                        
643                        # R.IV Rentelasten en soortgelijke kosten
644                        onz-fin:485000, onz-fin:485100, onz-fin:485190, onz-fin:485205, onz-fin:485211, onz-fin:485300, onz-fin:485311, 
645                            onz-fin:485412, onz-fin:485900, 
646                            onz-fin:901000
647                        # S.I leeg
648                    ), ?geld_bedrag, 0) AS ?bedrag_sum_neg)
649        } GROUP BY ?jaarrekeningpost
650    }
651}
652

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