We can determine the voorraad (inventory) using the current ratio and the quick ratio formulas.

Definitions:

1. Current ratio: $\frac{\text{Current assets}}{\text{Current liabilities}} = 1.5$
2. Quick ratio: $\frac{\text{Current assets} - \text{Inventory}}{\text{Current liabilities}} = 1$
3. Total assets: $\text{Vaste activa} + \text{Current assets} = 1.200.000$

From this, we know:

• Vaste activa = €300,000
• Total assets = €1,200,000
• Current assets = Total assets - Vaste activa $\text{Current assets} = 1.200.000 - 300.000 = 900.000 \text{ euro}$

Step 1: Current liabilities

From the current ratio: $\frac{\text{Current assets}}{\text{Current liabilities}} = 1.5$ $\frac{900.000}{\text{Current liabilities}} = 1.5$ Solving for current liabilities: $\text{Current liabilities} = \frac{900.000}{1.5} = 600.000 \text{ euro}$

Step 2: Calculate the inventory

Using the quick ratio: $\frac{\text{Current assets} - \text{Inventory}}{\text{Current liabilities}} = 1$ Substitute the known values: $\frac{900.000 - \text{Inventory}}{600.000} = 1$ Solving for inventory: $900.000 - \text{Inventory} = 600.000$ $\text{Inventory} = 900.000 - 600.000 = 300.000 \text{ euro}$

Conclusion:

The voorraad (inventory) is €300,000.

Would you like further details or have any questions? Here are 5 related questions to explore:

1. How would the inventory change if the quick ratio were less than 1?
2. What impact does the inventory level have on a company’s liquidity ratios?
3. How are current liabilities calculated from the current ratio?
4. How would fixed assets affect the balance sheet if they increased?
5. How does a higher quick ratio reflect a company's financial health?

Tip: The quick ratio is more conservative than the current ratio, as it excludes inventory, which may not always be liquid.