Financial reporting system / Est. Apr 2024
Bill is 26. He graduated in April 2024 with 1,000 euro in his pocket. Six weeks later he started his first job. Since then, every financial decision he makes is recorded here, in accounting terms.
Budget variance
In August the energy bill came in at 132 euro against a budget of 90. The easy reading is one number, 42 over, and one response: spend less. A controller does the opposite and splits it before reacting.
Twenty-five of the overrun is price variance: the market rate rose, not Bill's decision, and it is structural, so the monthly baseline drops permanently from 185 to 160. Seventeen is consumption variance: he used more than planned, a one-off he can actually fix. React to the total and you mismanage both.
The system
Object 01 / EP
One decision by Bill. One accounting concept. Numbers that update the system state. Every EP is an atomic record: self-contained, traceable, part of the sequence.
28 entries recorded / FY2024-FY2026
Object 02 / FY
FY2024 opened the books with 1,000 euro. FY2025 tested going concern. FY2026 is the restatement: two years of decisions, one open ledger. Each FY page is a financial statement, not a blog archive.
FY2024 closed / FY2025 closed / FY2026 active
Object 03 / BillBoard
Every EP includes an interactive financial dashboard: Bill's ledger, his four vitals, and the accounting insight behind the decision. It is not a widget. It is a management dashboard abstraction of his financial position.
Ledger / Vitals / Insight
The archive
Apr 2024 - Dec 2024
Jan 2025 - Dec 2025
Jan 2026 - Dec 2026
The entity
He started with 1,000 euro in April 2024. Every number since then is the result of a specific decision, recorded in a specific episode. His net worth is derived, never assumed.
Read Bill's full ledger