<!-- Hanzeboek Administratie & Advies · accountancy, Deventer · NedDev · eigen werk. -->
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    <span class="hbk-top__dl"><b>Btw-aangifte Q3 2026</b> <span class="hbk-top__x">uiterlijk vrijdag 31 oktober ·</span> nog <span data-hbk-days>24</span> dagen</span>
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      <span>Hanzeboek<small>administratie &amp; advies</small></span>
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      <p class="hbk-acc">Administratiekantoor in Deventer · sinds 2011</p>
      <h1 class="hbk-h1">Boekhouding en belastingaangiftes voor zzp en mkb, tegen een vaste prijs per maand.</h1>
      <p class="hbk-lead">U stuurt bonnen en facturen via de app of uw eigen pakket. Wij boeken, doen de btw-aangifte twee weken voor de deadline en bellen als er iets opvalt. Geen uurtje-factuurtje, geen verrassing in januari.</p>
      <div class="hbk-cta">
        <a href="#" class="hbk-btn hbk-btn--green">Plan een kennismaking</a>
        <a href="#" class="hbk-btn hbk-btn--ghost">Vergelijk de pakketten</a>
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      <table class="hbk-mini" aria-label="Kort overzicht">
        <tr><th>Vaste prijs per maand</th><td>vanaf € 39</td></tr>
        <tr><th>Reactie op uw vraag</th><td>binnen 1 werkdag</td></tr>
        <tr><th>Btw-aangifte klaar</th><td>14 dagen voor deadline</td></tr>
        <tr><th>Opzegtermijn</th><td>1 maand</td></tr>
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      <img src="https://neddev.com/lab-media/site-accountant-1.webp" alt="Kantoor van Hanzeboek in een gerestaureerd pakhuis aan de IJssel">
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        <p class="hbk-dl-card__h">Uw kwartaal in één oogopslag</p>
        <ol>
          <li class="is-done"><span>15 okt</span>Bonnen Q3 binnen</li>
          <li class="is-now"><span>17 okt</span>Concept-aangifte ter controle</li>
          <li><span>24 okt</span>Ingediend bij Belastingdienst</li>
          <li><span>31 okt</span>Uiterste datum betaling</li>
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    <div class="hbk-head"><span class="hbk-no-acc">Rek. 1000</span><h2 class="hbk-h2">Deadlinekalender</h2><p>Alle data voor de komende twaalf maanden. Klanten krijgen drie weken vooraf een seintje; wij leveren altijd eerder in.</p>
      <div class="hbk-tabs" role="tablist">
        <button type="button" role="tab" class="is-on" data-v="zzp">Eenmanszaak en vof</button>
        <button type="button" role="tab" data-v="bv">Bv en holding</button>
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    <div class="hbk-cal" data-view="zzp">
      <div class="hbk-m is-now"><p class="hbk-m__h">okt 2026<span>nu</span></p><p class="hbk-d hbk-d--btw"><b>31</b>Btw-aangifte en betaling Q3</p><p class="hbk-d hbk-d--btw"><b>31</b>Opgaaf ICP Q3</p></div>
      <div class="hbk-m"><p class="hbk-m__h">nov 2026</p><p class="hbk-d hbk-d--bv"><b>30</b>Loonaangifte oktober</p><p class="hbk-d hbk-d--tip"><b>30</b>Investeringen plannen voor KIA</p></div>
      <div class="hbk-m"><p class="hbk-m__h">dec 2026</p><p class="hbk-d hbk-d--bv"><b>31</b>Loonaangifte november</p><p class="hbk-d hbk-d--tip"><b>31</b>Urenregistratie 2026 afsluiten</p></div>
      <div class="hbk-m"><p class="hbk-m__h">jan 2027</p><p class="hbk-d hbk-d--btw"><b>31</b>Btw-aangifte en betaling Q4</p><p class="hbk-d hbk-d--tip"><b>31</b>Voorlopige aanslag 2027 aanpassen</p></div>
      <div class="hbk-m"><p class="hbk-m__h">feb 2027</p><p class="hbk-d hbk-d--bv"><b>28</b>Loonaangifte januari</p><p class="hbk-d hbk-d--tip"><b>28</b>Jaarstukken 2026 aanleveren</p></div>
      <div class="hbk-m"><p class="hbk-m__h">mrt 2027</p><p class="hbk-d hbk-d--bv"><b>31</b>Loonaangifte februari</p><p class="hbk-d hbk-d--tip"><b>1</b>Aangifte IB 2026 open</p></div>
      <div class="hbk-m"><p class="hbk-m__h">apr 2027</p><p class="hbk-d hbk-d--btw"><b>30</b>Btw-aangifte en betaling Q1</p></div>
      <div class="hbk-m"><p class="hbk-m__h">mei 2027</p><p class="hbk-d hbk-d--ib"><b>1</b>Aangifte IB 2026, tenzij uitstel via ons</p></div>
      <div class="hbk-m"><p class="hbk-m__h">jun 2027</p><p class="hbk-d hbk-d--bv"><b>1</b>Aangifte Vpb 2026, tenzij uitstel</p><p class="hbk-d hbk-d--bv"><b>30</b>Loonaangifte mei</p></div>
      <div class="hbk-m"><p class="hbk-m__h">jul 2027</p><p class="hbk-d hbk-d--btw"><b>31</b>Btw-aangifte en betaling Q2</p></div>
      <div class="hbk-m"><p class="hbk-m__h">aug 2027</p><p class="hbk-d hbk-d--bv"><b>31</b>Loonaangifte juli</p></div>
      <div class="hbk-m"><p class="hbk-m__h">sep 2027</p><p class="hbk-d hbk-d--tip"><b>30</b>Halfjaarcijfers bespreken</p></div>
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    <p class="hbk-legend"><span class="hbk-k hbk-k--btw"></span>Btw en ICP <span class="hbk-k hbk-k--ib"></span>Inkomstenbelasting <span class="hbk-k hbk-k--bv"></span>Loon en Vpb (bv) <span class="hbk-k hbk-k--tip"></span>Advies van ons</p>
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    <div class="hbk-head hbk-head--side"><span class="hbk-no-acc">Rek. 2000</span><h2 class="hbk-h2">Wat wij voor u boeken</h2><p>Losse diensten kunnen ook. Prijzen exclusief btw, per jaar of per aangifte.</p>
      <img class="hbk-side-img" src="https://neddev.com/lab-media/site-accountant-2.webp" alt="Bureau met facturen, rekenmachine en laptop"></div>
    <table class="hbk-ledger">
      <thead><tr><th>Rek.</th><th>Dienst</th><th class="hbk-r">Vanaf</th></tr></thead>
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        <tr><td class="hbk-ledger__n">2010</td><td><b>Boekhouding</b><span>Inkoop, verkoop en bank bijwerken in uw pakket, maandelijks of per kwartaal.</span></td><td class="hbk-r">€ 39 p/m</td></tr>
        <tr><td class="hbk-ledger__n">2020</td><td><b>Btw-aangifte en ICP</b><span>Inclusief controle op verleggingsregeling, KOR en privégebruik auto.</span></td><td class="hbk-r">€ 65 per kw.</td></tr>
        <tr><td class="hbk-ledger__n">2030</td><td><b>Aangifte inkomstenbelasting</b><span>Ondernemer plus partner, met zelfstandigenaftrek en MKB-winstvrijstelling.</span></td><td class="hbk-r">€ 395</td></tr>
        <tr><td class="hbk-ledger__n">2040</td><td><b>Jaarrekening en Vpb voor de bv</b><span>Inclusief publicatiestukken voor de KvK en aangifte vennootschapsbelasting.</span></td><td class="hbk-r">€ 1.450</td></tr>
        <tr><td class="hbk-ledger__n">2050</td><td><b>Salarisadministratie</b><span>Loonstroken, loonaangifte en jaaropgaven via Nmbrs.</span></td><td class="hbk-r">€ 14 per strook</td></tr>
        <tr><td class="hbk-ledger__n">2060</td><td><b>Fiscaal advies</b><span>DGA-salaris, holdingstructuur, omzetten van eenmanszaak naar bv.</span></td><td class="hbk-r">€ 125 per uur</td></tr>
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    <div class="hbk-head"><span class="hbk-no-acc">Rek. 3000</span><h2 class="hbk-h2">Pakketten vergeleken</h2><p>Prijzen per maand, exclusief btw. Maandelijks opzegbaar, overstappen naar een ander pakket kan per kwartaal.</p></div>
    <div class="hbk-pick" role="tablist" aria-label="Kies pakket">
      <button type="button" data-c="1">Zelf boeken</button><button type="button" data-c="2" class="is-on">Zzp compleet</button><button type="button" data-c="3">Mkb</button><button type="button" data-c="4">Bv en dga</button>
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    <table class="hbk-cmp" data-show="2">
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        <tr><th></th>
          <th data-c="1"><span>Zelf boeken</span><b>€ 39</b><small>u boekt, wij controleren</small></th>
          <th data-c="2" class="is-pick"><span>Zzp compleet</span><b>€ 79</b><small>meest gekozen door zzp'ers</small></th>
          <th data-c="3"><span>Mkb</span><b>€ 189</b><small>eenmanszaak of vof met personeel</small></th>
          <th data-c="4"><span>Bv en dga</span><b>€ 265</b><small>werkmaatschappij plus holding</small></th></tr>
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        <tr><th>Boekingen per jaar</th><td data-c="1">u zelf</td><td data-c="2" class="is-pick">tot 600</td><td data-c="3">tot 2.000</td><td data-c="4">tot 3.000</td></tr>
        <tr><th>Btw-aangifte per kwartaal</th><td data-c="1"><svg class="hbk-ic" viewBox="0 0 16 16" width="15" height="15" fill="none" stroke="currentColor" stroke-width="1.6" aria-label="inbegrepen"><path d="M3 8.5l3.2 3L13 4.5"/></svg></td><td data-c="2" class="is-pick"><svg class="hbk-ic" viewBox="0 0 16 16" width="15" height="15" fill="none" stroke="currentColor" stroke-width="1.6" aria-label="inbegrepen"><path d="M3 8.5l3.2 3L13 4.5"/></svg></td><td data-c="3"><svg class="hbk-ic" viewBox="0 0 16 16" width="15" height="15" fill="none" stroke="currentColor" stroke-width="1.6" aria-label="inbegrepen"><path d="M3 8.5l3.2 3L13 4.5"/></svg></td><td data-c="4"><svg class="hbk-ic" viewBox="0 0 16 16" width="15" height="15" fill="none" stroke="currentColor" stroke-width="1.6" aria-label="inbegrepen"><path d="M3 8.5l3.2 3L13 4.5"/></svg></td></tr>
        <tr><th>Aangifte inkomstenbelasting</th><td data-c="1">+ € 395</td><td data-c="2" class="is-pick"><svg class="hbk-ic" viewBox="0 0 16 16" width="15" height="15" fill="none" stroke="currentColor" stroke-width="1.6" aria-label="inbegrepen"><path d="M3 8.5l3.2 3L13 4.5"/></svg></td><td data-c="3"><svg class="hbk-ic" viewBox="0 0 16 16" width="15" height="15" fill="none" stroke="currentColor" stroke-width="1.6" aria-label="inbegrepen"><path d="M3 8.5l3.2 3L13 4.5"/></svg></td><td data-c="4">dga privé</td></tr>
        <tr><th>Jaarrekening</th><td data-c="1"><span class="hbk-no" aria-label="niet inbegrepen"></span></td><td data-c="2" class="is-pick">winst-en-verliesrekening</td><td data-c="3"><svg class="hbk-ic" viewBox="0 0 16 16" width="15" height="15" fill="none" stroke="currentColor" stroke-width="1.6" aria-label="inbegrepen"><path d="M3 8.5l3.2 3L13 4.5"/></svg></td><td data-c="4">inclusief KvK-deponering</td></tr>
        <tr><th>Vennootschapsbelasting</th><td data-c="1"><span class="hbk-no" aria-label="niet inbegrepen"></span></td><td data-c="2" class="is-pick"><span class="hbk-no" aria-label="niet inbegrepen"></span></td><td data-c="3"><span class="hbk-no" aria-label="niet inbegrepen"></span></td><td data-c="4"><svg class="hbk-ic" viewBox="0 0 16 16" width="15" height="15" fill="none" stroke="currentColor" stroke-width="1.6" aria-label="inbegrepen"><path d="M3 8.5l3.2 3L13 4.5"/></svg></td></tr>
        <tr><th>Salarisadministratie</th><td data-c="1"><span class="hbk-no" aria-label="niet inbegrepen"></span></td><td data-c="2" class="is-pick"><span class="hbk-no" aria-label="niet inbegrepen"></span></td><td data-c="3">tot 5 medewerkers</td><td data-c="4">dga plus 3</td></tr>
        <tr><th>Kwartaalgesprek</th><td data-c="1"><span class="hbk-no" aria-label="niet inbegrepen"></span></td><td data-c="2" class="is-pick">1x per jaar</td><td data-c="3"><svg class="hbk-ic" viewBox="0 0 16 16" width="15" height="15" fill="none" stroke="currentColor" stroke-width="1.6" aria-label="inbegrepen"><path d="M3 8.5l3.2 3L13 4.5"/></svg></td><td data-c="4"><svg class="hbk-ic" viewBox="0 0 16 16" width="15" height="15" fill="none" stroke="currentColor" stroke-width="1.6" aria-label="inbegrepen"><path d="M3 8.5l3.2 3L13 4.5"/></svg></td></tr>
        <tr><th>Licentie Moneybird of Exact</th><td data-c="1">eigen</td><td data-c="2" class="is-pick">inbegrepen</td><td data-c="3">inbegrepen</td><td data-c="4">inbegrepen</td></tr>
        <tr class="hbk-cmp__go"><th></th><td data-c="1"><a href="#">Kies dit pakket</a></td><td data-c="2" class="is-pick"><a href="#">Kies dit pakket</a></td><td data-c="3"><a href="#">Kies dit pakket</a></td><td data-c="4"><a href="#">Kies dit pakket</a></td></tr>
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    <div class="hbk-head hbk-head--side"><span class="hbk-no-acc">Rek. 4000</span><h2 class="hbk-h2">Koppelingen met uw software</h2><p>Blijf werken in het pakket dat u kent. Wij hebben een accountantslicentie voor de pakketten hiernaast en zetten uw bankkoppeling via PSD2 op, zodat afschriften dagelijks binnenkomen.</p><p class="hbk-note">Geen pakket? Dan zetten wij Moneybird voor u op, inclusief facturatie en bonnen-app. Overstappen van een ander kantoor regelen wij met de vorige accountant.</p></div>
    <table class="hbk-soft">
      <thead><tr><th>Pakket</th><th>Geschikt voor</th><th>Licentie</th></tr></thead>
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        <tr><td><span class="hbk-wm hbk-wm--ex">Exact Online</span></td><td>mkb, bv, voorraad en projecten</td><td>via ons, korting</td></tr>
        <tr><td><span class="hbk-wm hbk-wm--mb">Moneybird</span></td><td>zzp, facturen en bonnen</td><td>in pakket</td></tr>
        <tr><td><span class="hbk-wm">e-Boekhouden.nl</span></td><td>zzp en kleine vof</td><td>eigen</td></tr>
        <tr><td><span class="hbk-wm">SnelStart</span></td><td>handel en webshops</td><td>eigen</td></tr>
        <tr><td><span class="hbk-wm">Twinfield</span></td><td>holdingstructuren</td><td>via ons</td></tr>
        <tr><td><span class="hbk-wm">Nmbrs</span></td><td>salarisadministratie</td><td>via ons</td></tr>
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    <div class="hbk-head hbk-head--light"><span class="hbk-no-acc">Rek. 5000</span><h2 class="hbk-h2">Het team aan de Welle</h2><p>Zes mensen, één vaste contactpersoon voor u. Op kantoor van maandag tot en met vrijdag, op dinsdagavond tot 20.00 uur.</p></div>
    <div class="hbk-team">
      <figure class="hbk-tm hbk-tm--a"><img src="https://neddev.com/lab-media/site-accountant-3.webp" alt="Lotte Brinkman achter haar laptop"><figcaption><b>Lotte Brinkman AA</b>oprichter · jaarrekeningen en bv's</figcaption></figure>
      <figure class="hbk-tm hbk-tm--b"><img src="https://neddev.com/lab-media/site-accountant-4.webp" alt="Erik Schuurman in gesprek met een klant"><figcaption><b>Erik Schuurman</b>belastingadviseur · dga en holding</figcaption></figure>
      <ul class="hbk-tm-list">
        <li><b>Sanne Koopman</b><span>boekhouder · zzp en starters</span></li>
        <li><b>Mehmet Aydın</b><span>boekhouder · horeca en retail</span></li>
        <li><b>Femke Oosterhof</b><span>salarisadministratie</span></li>
        <li><b>Jasper ter Horst</b><span>junior assistent-accountant</span></li>
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    <blockquote class="hbk-q hbk-q--big">
      <p>"Ik lever mijn bonnen in via de app en hoor pas weer iets als er een vraag is. De btw staat elk kwartaal twee weken van tevoren klaar, ik hoef alleen op akkoord te drukken."</p>
      <cite><b>Ilse Wolters</b>grafisch ontwerper, Deventer · klant sinds 2019</cite>
    </blockquote>
    <div class="hbk-q-list">
      <blockquote class="hbk-q"><p>"Erik rekende voor de omzetting naar een bv drie scenario's door. Zonder dat advies had ik het een jaar te vroeg gedaan."</p><cite><b>Ruud Hendriks</b>installatiebedrijf, Zutphen</cite></blockquote>
      <blockquote class="hbk-q"><p>"Overstap vanuit een ander kantoor was in twee weken geregeld, inclusief de openstaande aangifte."</p><cite><b>Yara Tahiri</b>webshop, Apeldoorn</cite></blockquote>
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      <div class="hbk-head hbk-head--side"><span class="hbk-no-acc">Rek. 6000</span><h2 class="hbk-h2">Kennisbank</h2></div>
      <ul class="hbk-news">
        <li><a href="#"><time>30 sep 2026</time><span>Kleineondernemersregeling: meld u vier weken vooraf aan voor 1 januari</span></a></li>
        <li><a href="#"><time>16 sep 2026</time><span>Prinsjesdag 2026: wat verandert er voor zzp'ers en dga's in 2027</span></a></li>
        <li><a href="#"><time>2 sep 2026</time><span>Auto van de zaak of privé: rekenvoorbeeld voor een elektrische auto</span></a></li>
        <li><a href="#"><time>19 aug 2026</time><span>Urencriterium: welke uren tellen mee en welke niet</span></a></li>
      </ul>
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    <div>
      <div class="hbk-head hbk-head--side"><span class="hbk-no-acc">Rek. 7000</span><h2 class="hbk-h2">Veelgestelde vragen</h2></div>
      <div class="hbk-faq">
        <details open><summary>Wat kost een overstap van een ander kantoor?</summary><p>Niets. Wij vragen de stukken op bij uw vorige accountant en zetten uw administratie over. Alleen achterstallig boekwerk rekenen wij apart, tegen een vooraf afgesproken prijs.</p></details>
        <details><summary>Moet ik zelf iets doen voor de btw-aangifte?</summary><p>Bonnen en facturen uploaden vóór de 15e na afloop van het kwartaal. U krijgt de concept-aangifte ter controle en geeft akkoord in het klantportaal.</p></details>
        <details><summary>Kan ik uitstel krijgen voor mijn aangifte inkomstenbelasting?</summary><p>Ja. Via de uitstelregeling voor belastingconsulenten vragen wij uitstel aan voor al onze klanten. U hoeft daar zelf niets voor te doen.</p></details>
        <details><summary>Zijn jullie een accountantskantoor met controlebevoegdheid?</summary><p>Nee. Wij stellen jaarrekeningen samen en doen aangiftes. Heeft uw bv een controleplicht, dan werken wij samen met een registeraccountant.</p></details>
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<div class="hbk-contact">
  <div class="hbk-wrap hbk-contact__in">
    <div class="hbk-contact__img"><img src="https://neddev.com/lab-media/site-accountant-5.webp" alt="De Brink in Deventer"><p>Vijf minuten lopen vanaf de Brink. Parkeren in garage Welle, wij betalen uw kaartje.</p></div>
    <div>
      <span class="hbk-no-acc">Rek. 8000</span>
      <h2 class="hbk-h2">Kennismaken kost niets</h2>
      <p class="hbk-contact__p">Een half uur op kantoor of via Teams. U neemt uw laatste aangifte mee, wij zeggen welk pakket past en wat het kost.</p>
      <form class="hbk-form" onsubmit="return false">
        <label><span>Naam</span><input type="text" placeholder="Uw naam"></label>
        <label><span>E-mail</span><input type="email" placeholder="naam@voorbeeld.nl"></label>
        <label><span>Rechtsvorm</span><select><option>Eenmanszaak</option><option>Vof</option><option>Bv</option><option>Nog geen bedrijf</option></select></label>
        <label><span>Omzet per jaar</span><select><option>tot € 50.000</option><option>€ 50.000 tot € 250.000</option><option>meer dan € 250.000</option></select></label>
        <button type="submit" class="hbk-btn hbk-btn--green">Vraag kennismaking aan</button>
      </form>
      <dl class="hbk-addr"><dt>Adres</dt><dd>Welle 14, 7411 CC Deventer</dd><dt>Telefoon</dt><dd>0570 123 456</dd><dt>E-mail</dt><dd>info@voorbeeld.nl</dd></dl>
    </div>
  </div>
</div>

<div class="hbk-foot" role="contentinfo">
  <div class="hbk-wrap hbk-foot__cols">
    <div class="hbk-foot__brand"><b>Hanzeboek</b><p>Administratie &amp; Advies B.V.<br>Welle 14, 7411 CC Deventer</p></div>
    <div><p class="hbk-foot__h">Diensten</p><a href="#">Boekhouding</a><a href="#">Btw-aangifte</a><a href="#">Inkomstenbelasting</a><a href="#">Jaarrekening bv</a><a href="#">Salarisadministratie</a></div>
    <div><p class="hbk-foot__h">Voor wie</p><a href="#">Zzp'ers</a><a href="#">Starters</a><a href="#">Mkb met personeel</a><a href="#">Dga en holding</a><a href="#">Overstappen</a></div>
    <div><p class="hbk-foot__h">Kantoor</p><a href="#">Team</a><a href="#">Kennisbank</a><a href="#">Werken bij</a><a href="#">Klantportaal</a><a href="#">Contact</a></div>
  </div>
  <div class="hbk-wrap hbk-foot__base">
    <span>KvK 71234589 · btw NL859123456B01</span>
    <span>Lid NOAB · Register Belastingadviseurs · AA-accountant NBA</span>
    <span><a href="#">Voorwaarden</a> · <a href="#">Privacy</a></span>
  </div>
</div>
</div></div>
</div>

/* Hanzeboek Administratie & Advies · accountancy, Deventer · NedDev · eigen werk. */
/* fonts (Fontshare): cabinet-grotesk@500,700,800 + satoshi@400,500,700 */
.hbk-site{container-type:inline-size;width:100%}
.hbk{--bg:#f7f7f2;--paper:#fffefa;--ink:#13201a;--mute:#5a655e;--line:#d9ddd3;--green:#12442f;--tint:#e3ebe4;--red:#d9473a;--mst:#e0a526;
background:var(--bg);color:var(--ink);font-family:Satoshi,sans-serif;font-size:15px;line-height:1.55;font-variant-numeric:tabular-nums;-webkit-font-smoothing:antialiased}
.hbk *,.hbk *::before,.hbk *::after{box-sizing:border-box}
:where(.hbk) a{color:inherit}
.hbk-wrap{max-width:1200px;margin:0 auto;padding:0 40px}
.hbk-top{background:var(--green);color:#cfe0d4;font-size:13px}
.hbk-top__in{display:flex;justify-content:space-between;gap:16px;padding-top:9px;padding-bottom:9px}
.hbk-top__dl b{color:#fff;font-weight:700;margin-right:4px}
.hbk-top__dl::before{content:'';display:inline-block;width:7px;height:7px;border-radius:50%;background:var(--mst);margin-right:9px;vertical-align:1px}
.hbk-top__r a{margin-left:20px;text-decoration:none;color:#fff}
.hbk-nav{background:var(--paper);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:5}
.hbk-nav__in{display:flex;align-items:center;justify-content:space-between;gap:20px;padding-top:14px;padding-bottom:14px}
.hbk-logo{display:flex;align-items:center;gap:11px;text-decoration:none}
.hbk-logo span{font-family:'Cabinet Grotesk',sans-serif;font-weight:800;font-size:21px;letter-spacing:-.02em;line-height:1}
.hbk-logo small{display:block;font-family:Satoshi,sans-serif;font-weight:500;font-size:11.5px;letter-spacing:.02em;color:var(--mute);margin-top:3px}
.hbk-links{display:flex;align-items:center;gap:2px;list-style:none;margin:0;padding:0}
.hbk-links a{display:block;padding:8px 12px;font-weight:500;font-size:14.5px;text-decoration:none;border-radius:3px;transition:background .2s}
.hbk-links a:hover{background:var(--tint)}
.hbk-links__cta a{background:var(--ink);color:#fff;margin-left:10px;padding:9px 16px}
.hbk-links__cta a:hover{background:var(--green)}
.hbk-menu{display:none;align-items:center;gap:8px;font:500 14px Satoshi,sans-serif;background:none;border:1px solid var(--line);border-radius:3px;padding:8px 12px;color:var(--ink);cursor:pointer}
.hbk-menu span{width:14px;height:8px;border-top:1.5px solid currentColor;border-bottom:1.5px solid currentColor}
.hbk-hero{padding:48px 0 64px;background:var(--paper);border-bottom:1px solid var(--line)}
.hbk-hero__in{display:grid;grid-template-columns:minmax(0,1.05fr) minmax(0,1fr);gap:56px;align-items:start}
.hbk-acc,.hbk-no-acc{display:inline-block;font-size:12.5px;font-weight:700;color:var(--red);letter-spacing:.03em;margin:0 0 16px}
.hbk-no-acc{border:1px solid currentColor;padding:2px 8px;border-radius:2px;margin-bottom:14px}
.hbk-h1{font-family:'Cabinet Grotesk',sans-serif;font-weight:800;font-size:46px;line-height:1.05;letter-spacing:-.025em;margin:0 0 20px}
.hbk-lead{font-size:17px;color:#34413a;margin:0 0 28px;max-width:56ch}
.hbk-cta{display:flex;flex-wrap:wrap;gap:10px;margin-bottom:34px}
.hbk-btn{display:inline-block;padding:13px 20px;border-radius:3px;font:700 14.5px Satoshi,sans-serif;text-decoration:none;cursor:pointer;border:1px solid transparent;transition:background .2s,border-color .2s,transform .2s}
.hbk-btn--green{background:var(--green);color:#fff}
.hbk-btn--green:hover{background:var(--ink);transform:translateY(-1px)}
.hbk-btn--ghost{border-color:var(--ink);color:var(--ink)}
.hbk-btn--ghost:hover{background:var(--tint)}
.hbk-mini{width:100%;max-width:520px;border-collapse:collapse;font-size:14.5px;border-left:3px double var(--red)}
.hbk-mini th,.hbk-mini td{padding:9px 14px;border-bottom:1px solid var(--line);text-align:left;font-weight:400}
.hbk-mini td{text-align:right;font-weight:700}
.hbk-mini tr:first-child th,.hbk-mini tr:first-child td{border-top:1px solid var(--ink)}
.hbk-hero__vis{position:relative;padding-bottom:70px}
.hbk-hero__vis img{display:block;width:100%;aspect-ratio:5/4;object-fit:cover;border-radius:3px;filter:saturate(.85)}
.hbk-dl-card{position:absolute;left:-36px;bottom:0;width:330px;background:var(--paper);border:1px solid var(--ink);padding:16px 18px 10px;box-shadow:8px 8px 0 var(--tint)}
.hbk-dl-card__h{font-family:'Cabinet Grotesk',sans-serif;font-weight:700;font-size:16px;margin:0 0 8px}
.hbk-dl-card ol{list-style:none;margin:0;padding:0}
.hbk-dl-card li{display:grid;grid-template-columns:52px 1fr auto;align-items:center;gap:8px;padding:6px 0;border-top:1px solid var(--line);font-size:13.5px;color:var(--mute);position:relative}
.hbk-dl-card li span{font-weight:700;color:var(--ink)}
.hbk-dl-card li.is-done{text-decoration:line-through;text-decoration-color:var(--red)}
.hbk-dl-card li.is-now{color:var(--ink);font-weight:500}
.hbk-dl-card li.is-now::after{content:'deze week';white-space:nowrap;font-size:10.5px;font-weight:700;background:var(--mst);color:var(--ink);padding:1px 6px;border-radius:2px}
.hbk-sec{padding:64px 0}
.hbk-sec--ruled{background:var(--bg) repeating-linear-gradient(180deg,transparent 0 31px,rgba(18,68,47,.07) 31px 32px)}
.hbk-sec--paper{background:var(--paper);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.hbk-sec--green{background:var(--green);color:#e3ebe4}
.hbk-head{max-width:760px;margin-bottom:34px}
.hbk-head p{color:var(--mute);margin:0;font-size:15.5px}
.hbk-head--light p{color:#b6cbbd}.hbk-head--light .hbk-no-acc{color:var(--mst)}
.hbk-h2{font-family:'Cabinet Grotesk',sans-serif;font-weight:800;font-size:34px;line-height:1.08;letter-spacing:-.02em;margin:0 0 10px}
.hbk-tabs{display:inline-flex;margin-top:22px;border:1px solid var(--ink);border-radius:3px;overflow:hidden;background:var(--paper)}
.hbk-tabs button{font:500 14px Satoshi,sans-serif;padding:9px 16px;border:0;background:none;color:var(--ink);cursor:pointer;transition:background .2s}
.hbk-tabs button.is-on{background:var(--ink);color:#fff}
.hbk-cal{display:grid;grid-template-columns:repeat(6,minmax(0,1fr));border-top:2px solid var(--ink);border-left:1px solid var(--line);background:var(--paper)}
.hbk-m{border-right:1px solid var(--line);border-bottom:1px solid var(--line);padding:12px 12px 14px;min-height:128px}
.hbk-m.is-now{background:#fdf6e3;box-shadow:inset 0 3px 0 var(--mst)}
.hbk-m__h{font-family:'Cabinet Grotesk',sans-serif;font-weight:700;font-size:16px;margin:0 0 10px;display:flex;justify-content:space-between;align-items:center}
.hbk-m__h span{font-family:Satoshi,sans-serif;font-size:10.5px;font-weight:700;background:var(--mst);padding:1px 6px;border-radius:2px}
.hbk-d{display:grid;grid-template-columns:24px 1fr;gap:6px;font-size:13px;line-height:1.35;margin:0 0 8px;padding-left:8px;border-left:3px solid var(--c,#999)}
.hbk-d b{font-size:13px}
.hbk-d--btw{--c:var(--green)}.hbk-d--ib{--c:var(--red)}.hbk-d--bv{--c:#7a8a80}.hbk-d--tip{--c:var(--mst)}
.hbk-cal[data-view=zzp] .hbk-d--bv{display:none}
.hbk-legend{display:flex;flex-wrap:wrap;gap:6px 18px;align-items:center;font-size:13px;color:var(--mute);margin:14px 0 0}
.hbk-k{display:inline-block;width:12px;height:12px;margin-right:-10px;border-radius:2px}
.hbk-k--btw{background:var(--green)}.hbk-k--ib{background:var(--red)}.hbk-k--bv{background:#7a8a80}.hbk-k--tip{background:var(--mst)}
.hbk-two{display:grid;grid-template-columns:minmax(0,.8fr) minmax(0,1.2fr);gap:64px;align-items:start}
.hbk-two--rev{grid-template-columns:minmax(0,1fr) minmax(0,1fr)}
.hbk-head--side{margin-bottom:24px}
.hbk-side-img{display:block;width:100%;aspect-ratio:4/3;object-fit:cover;margin-top:28px;border-radius:3px;filter:saturate(.8)}
.hbk-note{margin-top:14px!important;padding:12px 14px;background:var(--tint);color:var(--ink)!important;font-size:14px!important;border-radius:3px}
.hbk-ledger,.hbk-soft{width:100%;border-collapse:collapse;border-left:3px double var(--red);background:var(--paper)}
.hbk-ledger th,.hbk-soft th{text-align:left;font-size:11.5px;letter-spacing:.08em;text-transform:uppercase;color:var(--mute);font-weight:700;padding:10px 16px;border-bottom:2px solid var(--ink)}
.hbk-ledger td,.hbk-soft td{padding:16px;border-bottom:1px solid var(--line);vertical-align:top}
.hbk-ledger tr,.hbk-soft tbody tr{transition:background .2s}
.hbk-ledger tbody tr:hover,.hbk-soft tbody tr:hover{background:#f4f7f2}
.hbk-ledger__n{color:var(--red);font-weight:700;font-size:13px;width:64px}
.hbk-ledger td b{display:block;font-family:'Cabinet Grotesk',sans-serif;font-size:18px;font-weight:700;margin-bottom:2px}
.hbk-ledger td span{color:var(--mute);font-size:14px}
.hbk-r{text-align:right!important;white-space:nowrap;font-weight:700}
.hbk-pick{display:none;gap:6px;flex-wrap:wrap;margin-bottom:14px}
.hbk-pick button{font:500 13.5px Satoshi,sans-serif;padding:7px 12px;border:1px solid var(--line);background:var(--paper);border-radius:3px;cursor:pointer;color:var(--ink)}
.hbk-pick button.is-on{background:var(--ink);color:#fff;border-color:var(--ink)}
.hbk-cmp{width:100%;border-collapse:collapse;table-layout:fixed}
.hbk-cmp th,.hbk-cmp td{padding:13px 14px;border-bottom:1px solid var(--line);text-align:center;font-size:14px}
.hbk-cmp tbody th{text-align:left;font-weight:500;width:26%}
.hbk-cmp thead th{vertical-align:bottom;padding-bottom:18px;border-bottom:2px solid var(--ink)}
.hbk-cmp thead span{display:block;font-family:'Cabinet Grotesk',sans-serif;font-weight:700;font-size:18px}
.hbk-cmp thead b{display:block;font-family:'Cabinet Grotesk',sans-serif;font-size:36px;font-weight:800;letter-spacing:-.02em;line-height:1.1;margin:6px 0 2px}
.hbk-cmp thead b::after{content:' p/m';font-size:13px;font-weight:500;color:var(--mute);letter-spacing:0}
.hbk-cmp thead small{display:block;font-size:12.5px;color:var(--mute);font-weight:400}
.hbk-cmp .is-pick{background:var(--tint)}
.hbk-cmp thead th.is-pick{box-shadow:inset 0 4px 0 var(--green)}
.hbk-ic{color:var(--green);vertical-align:-3px}
.hbk-no{display:inline-block;width:12px;height:1.5px;background:#a9b1aa;vertical-align:middle}
.hbk-cmp__go td{border-bottom:0;padding-top:18px}
.hbk-cmp__go a{display:inline-block;font-weight:700;font-size:13.5px;text-decoration:none;border:1px solid var(--ink);padding:8px 14px;border-radius:3px;transition:background .2s,color .2s}
.hbk-cmp__go a:hover,.hbk-cmp__go .is-pick a{background:var(--ink);color:#fff}
.hbk-soft td:first-child{width:42%}
.hbk-soft td{font-size:14px;color:var(--mute)}
.hbk-wm{font-family:'Cabinet Grotesk',sans-serif;font-weight:800;font-size:19px;color:var(--ink);letter-spacing:-.01em}
.hbk-wm--ex{color:#c0362c}.hbk-wm--mb{color:#1d5fa8}
.hbk-team{display:grid;grid-template-columns:1.25fr 1fr .9fr;gap:28px;align-items:start}
.hbk-tm{margin:0}
.hbk-tm img{display:block;width:100%;aspect-ratio:4/3;object-fit:cover;border-radius:3px;filter:saturate(.85)}
.hbk-tm--b{margin-top:60px}
.hbk-tm figcaption{padding-top:12px;font-size:14px;color:#b6cbbd}
.hbk-tm figcaption b{display:block;font-family:'Cabinet Grotesk',sans-serif;font-size:19px;color:#fff;font-weight:700}
.hbk-tm-list{list-style:none;margin:0;padding:0;border-top:1px solid rgba(255,255,255,.25)}
.hbk-tm-list li{padding:14px 0;border-bottom:1px solid rgba(255,255,255,.15)}
.hbk-tm-list b{display:block;font-family:'Cabinet Grotesk',sans-serif;font-size:17px;color:#fff;font-weight:700}
.hbk-tm-list span{font-size:13.5px;color:#b6cbbd}
.hbk-rev{display:grid;grid-template-columns:1.3fr 1fr;gap:56px;align-items:start}
.hbk-q{margin:0}
.hbk-q p{margin:0 0 12px;font-size:16px;line-height:1.5}
.hbk-q cite{font-style:normal;font-size:13px;color:var(--mute)}
.hbk-q cite b{display:block;color:var(--ink);font-size:14px}
.hbk-q--big{border-left:3px double var(--red);padding-left:28px}
.hbk-q--big p{font-family:'Cabinet Grotesk',sans-serif;font-weight:700;font-size:27px;line-height:1.25;letter-spacing:-.01em}
.hbk-q-list .hbk-q{padding:0 0 20px;margin-bottom:20px;border-bottom:1px solid var(--line)}
.hbk-news{list-style:none;margin:0;padding:0;border-top:2px solid var(--ink)}
.hbk-news a{display:grid;grid-template-columns:96px 1fr;gap:14px;padding:15px 0;border-bottom:1px solid var(--line);text-decoration:none;transition:color .2s}
.hbk-news time{font-size:13px;color:var(--red);font-weight:700;padding-top:2px}
.hbk-news span{font-family:'Cabinet Grotesk',sans-serif;font-weight:700;font-size:18px;line-height:1.25}
.hbk-news a:hover span{color:var(--green);text-decoration:underline;text-underline-offset:3px}
.hbk-faq{border-top:2px solid var(--ink)}
.hbk-faq details{border-bottom:1px solid var(--line)}
.hbk-faq summary{list-style:none;cursor:pointer;padding:15px 30px 15px 0;position:relative;font-weight:700;font-size:15.5px}
.hbk-faq summary::-webkit-details-marker{display:none}
.hbk-faq summary::before,.hbk-faq summary::after{content:'';position:absolute;right:4px;top:50%;width:12px;height:1.6px;background:var(--ink);transition:transform .25s}
.hbk-faq summary::after{transform:rotate(90deg)}
.hbk-faq details[open] summary::after{transform:rotate(0)}
.hbk-faq summary:hover{color:var(--green)}
.hbk-faq p{margin:0 0 16px;color:var(--mute);font-size:14.5px}
.hbk-contact{padding:80px 0;background:var(--bg)}
.hbk-contact__in{display:grid;grid-template-columns:1fr 1fr;gap:64px;align-items:start}
.hbk-contact__img img{display:block;width:100%;aspect-ratio:4/3;object-fit:cover;border-radius:3px;filter:saturate(.85)}
.hbk-contact__img p{font-size:13.5px;color:var(--mute);margin:10px 0 0}
.hbk-contact__p{color:var(--mute);margin:0 0 22px}
.hbk-form{display:grid;grid-template-columns:1fr 1fr;gap:12px;padding:20px;background:var(--paper);border:1px solid var(--line);border-left:3px double var(--red)}
.hbk-form label{display:flex;flex-direction:column;gap:5px;font-size:12.5px;font-weight:700;color:var(--mute)}
.hbk-form input,.hbk-form select{font:15px Satoshi,sans-serif;padding:10px 11px;border:1px solid var(--line);border-radius:3px;background:#fff;color:var(--ink)}
.hbk-form input:focus,.hbk-form select:focus{outline:2px solid var(--green);outline-offset:-1px}
.hbk-form .hbk-btn{grid-column:1/-1;justify-self:start;margin-top:4px}
.hbk-addr{display:grid;grid-template-columns:90px 1fr;gap:6px 12px;font-size:14px;margin:22px 0 0}
.hbk-addr dt{color:var(--mute)}.hbk-addr dd{margin:0;font-weight:500}
.hbk-foot{background:var(--ink);color:#a9b6ad;font-size:13.5px;padding:56px 0 24px}
.hbk-foot__cols{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:32px}
.hbk-foot__brand b{font-family:'Cabinet Grotesk',sans-serif;font-weight:800;font-size:24px;color:#fff;letter-spacing:-.02em}
.hbk-foot p{margin:6px 0 0;line-height:1.7}
.hbk-foot a{display:block;text-decoration:none;line-height:1.95}
.hbk-foot a:hover{color:#fff}
.hbk-foot__h{color:#fff;font-weight:700;margin:0 0 8px!important}
.hbk-foot__base{display:flex;flex-wrap:wrap;justify-content:space-between;gap:10px 20px;margin-top:44px;padding-top:18px;border-top:1px solid #2a3a32;font-size:12.5px}
.hbk-foot__base a{display:inline}
@container (max-width:1040px){
.hbk-links{display:none}
.hbk-menu{display:inline-flex}
.hbk-nav__in{flex-wrap:wrap}
.hbk-links.is-open{display:flex;flex-direction:column;align-items:stretch;width:100%}
.hbk-links.is-open .hbk-links__cta a{margin:6px 0 0}
.hbk-hero__in,.hbk-two,.hbk-two--rev,.hbk-rev,.hbk-contact__in{grid-template-columns:1fr;gap:36px}
.hbk-cal{grid-template-columns:repeat(3,minmax(0,1fr))}
.hbk-team{grid-template-columns:1fr 1fr}
.hbk-tm-list{grid-column:1/-1}
.hbk-dl-card{left:16px}
}
@container (max-width:700px){
.hbk-wrap{padding:0 20px}
.hbk-top__r{display:none}
.hbk-h1{font-size:32px}
.hbk-h2{font-size:27px}
.hbk-lead{font-size:16px}
.hbk-sec,.hbk-contact{padding:52px 0}
.hbk-hero{padding:32px 0 44px}
.hbk-hero__vis{padding-bottom:0}
.hbk-dl-card{position:relative;left:auto;width:auto;margin-top:-30px;margin-left:14px;margin-right:14px}
.hbk-cal{grid-template-columns:1fr 1fr}
.hbk-m{min-height:0}
.hbk-pick{display:flex}
.hbk-cmp th[data-c],.hbk-cmp td[data-c]{display:none}
.hbk-cmp[data-show="1"] [data-c="1"],.hbk-cmp[data-show="2"] [data-c="2"],.hbk-cmp[data-show="3"] [data-c="3"],.hbk-cmp[data-show="4"] [data-c="4"]{display:table-cell}
.hbk-cmp{table-layout:auto}
.hbk-cmp tbody th{width:50%}
.hbk-cmp thead tr>th:first-child{width:50%}
.hbk-top__x{display:none}
.hbk-ledger thead{display:none}
.hbk-ledger tr{display:grid;grid-template-columns:52px 1fr;border-bottom:1px solid var(--line);padding:12px 0}
.hbk-ledger td{border:0;padding:2px 12px}
.hbk-ledger td.hbk-r{grid-column:2;text-align:left!important}
.hbk-soft th:nth-child(3),.hbk-soft td:nth-child(3){display:none}
.hbk-soft td{padding:12px}
.hbk-wm{font-size:16px;white-space:nowrap}
.hbk-team{grid-template-columns:1fr}
.hbk-tm--b{margin-top:0}
.hbk-q--big p{font-size:22px}
.hbk-q--big{padding-left:18px}
.hbk-form{grid-template-columns:1fr}
.hbk-foot__cols{grid-template-columns:1fr 1fr}
.hbk-foot__brand{grid-column:1/-1}
}

// Hanzeboek Administratie & Advies · accountancy, Deventer · NedDev · eigen werk.
// root = het element waarin de HTML staat
function init(root){
var s=root.querySelector('.hbk-site');if(!s)return;
var b=s.querySelector('.hbk-menu'),l=s.querySelector('.hbk-links');
if(b&&l)b.addEventListener('click',function(){var o=l.classList.toggle('is-open');b.setAttribute('aria-expanded',o?'true':'false');});
var dd=s.querySelector('[data-hbk-days]');if(dd){var n=Math.ceil((new Date(2026,9,31)-new Date().setHours(0,0,0,0))/864e5);if(n>=0&&n<=92)dd.textContent=n;}
var cal=s.querySelector('.hbk-cal'),tb=s.querySelectorAll('.hbk-tabs button');
tb.forEach(function(x){x.addEventListener('click',function(){tb.forEach(function(y){y.classList.toggle('is-on',y===x);});cal.setAttribute('data-view',x.getAttribute('data-v'));});});
var cmp=s.querySelector('.hbk-cmp'),pk=s.querySelectorAll('.hbk-pick button');
pk.forEach(function(x){x.addEventListener('click',function(){pk.forEach(function(y){y.classList.toggle('is-on',y===x);});cmp.setAttribute('data-show',x.getAttribute('data-c'));});});
}
init(document.querySelector('.jouw-container'));