Inkoopprijs €25
Brutowinstopslag (30%): (€25 / 100 x 30% =) €7,50
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Verkoopprijs: (25+7,50=) €32,50
BTW (21%): (32,50 / 100 X 21% =) €6,83
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Consumentenprijs (32,50 + 6,83 =) €39,33