The figure shows the average balance sheet of all the organisations covered. To this end, the average percentage shares of the individual parts of the balance sheet were calculated on both sides of the balance sheet. These are balanced averages, i.e. organisations with high balance sheet totals are not weighted more strongly than those with small balance sheet totals. A value of 50% for liquid funds, for example, would mean that they represent on average 50% of the assets of an organisation.
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Cash and cash equivalents: Money available immediately (cash stocks, bank and postal balances)
Securities: Financial instruments such as shares or bonds or investment funds
Real estate: Buildings and properties. These can either be used by the organization itself or held as a return object.
Operational current assets: Short-term assets for current business activities such as inventories or debtors (credits due to unpaid invoices for which the services have already been provided)
Operational fixed assets: Permanent assets required by an organisation for its operation (e.g. vehicles, machinery or office furniture).
Liabilities:
Short-term debt: Liabilities due within one year (typically due from supplies and services, short-term loans, etc.)
Long-term debt: Long-term provisions and liabilities that are due for more than one year in the future (e.g. mortgages)
Fund capital: Assigned funds that are not freely available. The purpose is set by outside (e.g. by the donors).
Organisational capital: Corresponds to the equity of profit-oriented companies. The organizational capital is freely available within the scope of the organizational purpose and does not have to be paid back.