Modern spreadsheet systems can be used to implement complex spreadsheet applications including data sheets, customized user forms and executable procedures written in a scripting language. These applications are often developed by practitioners that do not follow any software engineering practice and do not produce any design documentation. Thus, spreadsheet applications may be very difficult to be maintained or restructured. In this position paper we present in a nutshell two reverse engineering techniques and a tool that we are currently realizing for the abstraction of conceptual data models and business logic models.