Werkkapitaal: formule en voorbeeld.

WITH months AS (
  SELECT (date_trunc('month', d) + interval '1 month - 1 day')::date AS month_end
  FROM generate_series(date_trunc('month', current_date) - interval '11 months',
                       date_trunc('month', current_date), interval '1 month') AS d
)
SELECT m.month_end,
       SUM(g.amount) FILTER (WHERE g.account_group IN ('cash', 'receivables', 'inventory', 'other_current_assets')) AS current_assets,
       SUM(g.amount) FILTER (WHERE g.account_group = 'current_liabilities') AS current_liabilities,
       COALESCE(SUM(g.amount) FILTER (WHERE g.account_group IN ('cash', 'receivables', 'inventory', 'other_current_assets')), 0)
         - COALESCE(SUM(g.amount) FILTER (WHERE g.account_group = 'current_liabilities'), 0) AS working_capital
FROM months m
JOIN gl_entries g ON g.entry_date <= m.month_end
GROUP BY m.month_end
ORDER BY m.month_end;

Balance = CALCULATE(SUM(GL[Amount]), FILTER(ALL('Date'), 'Date'[Date] <= MAX('Date'[Date])))

Working Capital % of Revenue =
VAR WorkingCapital =
    CALCULATE([Balance], GL[AccountGroup] IN {"cash", "receivables", "inventory", "other_current_assets"})
        - CALCULATE([Balance], GL[AccountGroup] = "current_liabilities")
VAR Revenue365 = CALCULATE(SUM(GL[Amount]), GL[AccountGroup] = "revenue", DATESINPERIOD('Date'[Date], MAX('Date'[Date]), -365, DAY))
RETURN DIVIDE(WorkingCapital, Revenue365)