SKENIT
CategoryMonth (MTD)Year to date (YTD)
ActualPlanActualPlan
Revenue from own products
Revenue from goods
Revenue from services
Revenue from materials
Total revenue€217,634+2 %100 %€213,151100 %€1,636,758+3 %100 %€1,589,497100 %
Other income
Direct material costs
Material consumption
Cost of goods sold
Materials sold
Freight
Change in inventory of products/WIP
Capitalized materials/goods
Total direct costs€92,259-9 %42 %€101,01547 %€701,644-7 %43 %€753,28347 %
Payroll
Payroll — production
Payroll — overhead
Payroll — admin
Payroll — sales
Total payroll€41,4590 %19 %€41,25619 %€335,8170 %21 %€334,17021 %
Other costs
Rent
Depreciation
Utilities
Interest
Insurance
Property tax
Other services
Overhead materials
Other costs
Total other costs€41,997-2 %19 %€42,65520 %€344,7390 %21 %€345,50322 %
Net result€41,920+49 %19 %€28,22613 %€267,958+56 %16 %€171,54011 %

Why does this month's result differ from plan

Plan +28,226 € → Actual +41,920 €, difference +13,694 €

Hurts the result Helps the result Plan / Actual
+28,226 €

Plan

+2,310 €

Higher margin from revenue above plan

Revenue exceeded plan — fixed costs were already covered by planned revenue, so this margin flows straight to profit

+11,194 €

Variable costs (efficiency)

Materials and goods — actual vs. what the sales volume would imply

−264 €

Change in inventory of products/WIP

Production moved differently than sales, which shifts finished-goods inventory and came in higher than plan

−203 €

Payroll

Payroll behaves as a fixed cost on this horizon and was higher than plan

+658 €

Other costs

Rent, utilities, depreciation and other operating costs and were lower than plan

0 €

Other income

One-off income, e.g. asset disposals

+41,920 €

Actual

The margin from a revenue shortfall is calculated from the ratio of variable costs to revenue (plan): 48% variable, 52% contribution to covering overhead. All impacts always sum exactly to the actual difference in the net result.

Why does the year-to-date result differ from plan

Plan +171,540 € → Actual +267,958 €, difference +96,418 €

Hurts the result Helps the result Plan / Actual
+171,540 €

Plan

+24,350 €

Higher margin from revenue above plan

Revenue exceeded plan — fixed costs were already covered by planned revenue, so this margin flows straight to profit

+76,299 €

Variable costs (efficiency)

Materials and goods — actual vs. what the sales volume would imply

−1,749 €

Change in inventory of products/WIP

Production moved differently than sales, which shifts finished-goods inventory and came in higher than plan

−1,647 €

Payroll

Payroll behaves as a fixed cost on this horizon and was higher than plan

+764 €

Other costs

Rent, utilities, depreciation and other operating costs and were lower than plan

−1,600 €

Other income

One-off income, e.g. asset disposals and was lower than plan

+267,958 €

Actual

The margin from a revenue shortfall is calculated from the ratio of variable costs to revenue (plan): 48% variable, 52% contribution to covering overhead. All impacts always sum exactly to the actual difference in the net result.

Cash impact

Why profit isn't cash: what the revenue and costs on the P&L did to the money in the bank. It's calculated from the same accounting journal — adding the balance-sheet lines (receivables, payables, stock, assets, loans) that the P&L doesn't see. The result here comes straight from the journal (before adjustments), so it can differ slightly from the figure in the statement above.

✓ 3/31/2026 → 9/30/2026: the journal matches the actual change in the bank balance (journal Δ 118,798.01 €, actual Δ 118,798.01 €, difference 0.00 €).

Δ cash — September82,657 €
Δ cash — year to date8,933 €

What moved the cash — September

Net result 41,920 € → Δ cash 82,657 €

+41,920 €+8,364 €−2,688 €−6,052 €−5,000 €−65,591 €+77,631 €+20,729 €+13,344 €+82,657 €

Net result per journal

Net result per the accounting journal (before adjustments) — the starting point the cash change is built from.

Depreciation

Depreciation is a cost in the P&L, but no cash leaves with it — the machine was paid for earlier. So depreciation adds cash compared with the result.

Investment in assets

Purchase of machinery, equipment or an investment in progress — the cash left right away, and the P&L only picks it up gradually through future depreciation.

Stock level

Stock grew over this period — more cash tied up in inventory instead of sitting in the bank.

Loan repayments

You repaid more loan principal than you drew. Principal never appears in the P&L (only interest does) — that's why it only shows up here.

Customer receivables

Customers owe you more than at the start of the period — the sale is already in the P&L, but the cash hasn't reached the account yet.

Supplier payables

You owe suppliers more than at the start of the period — the cost is already in the P&L, but the cash hasn't left yet.

Payables — wages & levies

As of this date you owe employees/institutions more than you've paid out.

Taxes incl. VAT

You owe the state (VAT, taxes) more than you've paid.

Δ cash

The sum of the result and every adjustment above — cash changed by exactly this much over the period.

What moved the cash — year to date

Net result 267,958 € → Δ cash 8,933 €

+267,958 €+68,231 €−130,514 €−59,529 €−45,000 €−78,295 €−15,124 €+2,197 €−991 €+8,933 €

Net result per journal

Net result per the accounting journal (before adjustments) — the starting point the cash change is built from.

Depreciation

Depreciation is a cost in the P&L, but no cash leaves with it — the machine was paid for earlier. So depreciation adds cash compared with the result.

Investment in assets

Purchase of machinery, equipment or an investment in progress — the cash left right away, and the P&L only picks it up gradually through future depreciation.

Stock level

Stock grew over this period — more cash tied up in inventory instead of sitting in the bank.

Loan repayments

You repaid more loan principal than you drew. Principal never appears in the P&L (only interest does) — that's why it only shows up here.

Customer receivables

Customers owe you more than at the start of the period — the sale is already in the P&L, but the cash hasn't reached the account yet.

Supplier payables

You paid suppliers more than the new invoices added — payables fell.

Payables — wages & levies

As of this date you owe employees/institutions more than you've paid out.

Taxes incl. VAT

You paid the state more than the new tax liabilities added.

Δ cash

The sum of the result and every adjustment above — cash changed by exactly this much over the period.

The sum of all the bars matches Δ cash above exactly, by construction. Verification against the actual bank balance is a separate check (the line above) — that compares against reality; this only guarantees the chart agrees with itself.

Forecast · full year 2026

Revenue and direct costs are calculated per working day (excluding weekends, public holidays and the planned company-wide shutdown — 4 days in July, 5 in August, 5 in December, when we assume zero revenue) and spread over the remaining working days of the year; overhead/payroll/other costs stay at the monthly average. Figures through month 9 are actuals.

Revenue scenario for the rest of the yearrun-rate
-30 %-25 %-20 %-15 %-10 %-5 %0 %+5 %+10 %+15 %+20 %+25 %+30 %

Only changes revenue and direct costs after month 9 — fixed costs and break-even stay the same, so you can see the operating leverage.

Projected net result€345,806plan €289,400 ▲ €56,406·last year €317,114 ▲ €28,692
Projected revenue€2,170,084WIP -€0Total €2,170,084
Contribution margin57 %€1,239,814
Fixed costs€75,617/mo€907,408 / yr
Break-even (revenue)€1,588,264proj. €2,170,084
2,170 kRevenue-930 k− Direct1,240 k= Contributionmargin-907 k− Fixed346 k= Netresult
CategoryActual YTDForecast remainderFull year
Revenue from own products€1,067,345€347,787€1,415,131
Revenue from goods€257,540€83,917€341,457
Revenue from services€222,765€72,586€295,351
Revenue from materials€89,109€29,035€118,144
Total revenue€1,636,758€533,326€2,170,084
Other income€13,400€0€13,400
Direct material costs
Material consumption€487,124€158,726€645,849
Cost of goods sold€176,873€57,633€234,506
Materials sold€30,476€9,930€40,406
Freight€43,214€14,081€57,295
Change in inventory of products/WIP-€15,529-€5,060-€20,588
Capitalized materials/goods-€20,514-€6,684-€27,199
Total direct costs€701,644€233,881€935,526
Payroll
Payroll — production€185,280€61,760€247,040
Payroll — overhead€65,160€21,720€86,880
Payroll — admin€50,483€16,828€67,311
Payroll — sales€34,893€11,631€46,525
Total payroll€335,817€111,939€447,756
Other costs
Rent€65,791€21,930€87,721
Depreciation€68,231€22,744€90,974
Utilities€73,762€24,587€98,349
Interest€13,753€4,584€18,338
Insurance€18,294€6,098€24,391
Property tax€7,563€2,521€10,084
Other services€46,600€15,533€62,134
Overhead materials€21,988€7,329€29,317
Other costs€28,757€9,586€38,343
Total other costs€344,739€114,913€459,652
Net result€267,958€77,848€345,806

Monthly reports

Archive of the financial controller's approved monthly reports — a report is stored here every month and you can download it as a PDF, exactly as it was sent to management.

  • September 2026
    Approved 10/9/2026
    €41,920 Net result +€13,694 vs plan
    ApprovedDownload PDF
  • August 2026
    Approved 9/10/2026
    €11,694 Net result +€5,591 vs plan
    ApprovedDownload PDF
  • July 2026
    Approved 8/11/2026
    €15,228 Net result +€6,836 vs plan
    ApprovedDownload PDF
  • June 2026
    Approved 7/10/2026
    €41,303 Net result +€13,078 vs plan
    ApprovedDownload PDF
Source: generate-demo-data.ts (synthetic data, no real client) · imported 10/29/2026, 1:56:06 PM

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