FY 2024 / Ledger Report ClosedShort year

Opening the Books

Reporting period: 15 Apr 2024 - 31 Dec 2024  /  Entity: Bill  /  Episodes: 9 recorded

Opening net worth+1,000
Closing net worth+3,315
FY change+2,315
Episodes recorded9

Opening balance / 15 Apr 2024

FY 2024 opens on 15 April 2024: Bill graduates, turns 24, and receives 1,000 euro as a gift. No job, no savings history, no debt. This is the baseline.

April and May are months without income. Bill spends approximately 200 euro per month while searching for work, covering transport, phone, and social expenses. By the end of May he has 600 euro remaining.

In June 2024 he starts his first job at 900 euro net per month. He still lives with his parents, so his fixed costs are minimal. The monthly surplus is 495 euro. In July he buys a smartphone for 400, capitalized as a fixed asset. By December, after actual Christmas spending of 420 against a 300 plan, his cash reaches 2,970 euro. With the smartphone at net book value 345, net worth closes at 3,315.

Statement of Financial Position

Statement of Financial Position As at Dec 2024 vs Apr 2024 (opening) / EUR
Line item Dec 2024 Apr 2024
Property, plant and equipment (net)3450
Total non-current assets3450
Cash and cash equivalents2,9701,000
Security deposits00
Total current assets2,9701,000
Short-term obligations00
Total current liabilities00
Total assets3,3151,000
Net assets / Equity3,3151,000
Liabilities0

Net worth+1,000
Monthly income (from Jun)900
Monthly surplus (from Jun)+495
Ledger entries / FY 2024 9 entries / all recorded / short year Apr-Dec

EP.01 / System opens

1,000 euro. Where does it go?

Cash Flow vs Income diagnostic Open

EP.02

Two months without a salary: how long does it last?

Cash Burn Rate -200 Open

EP.03

First job: 900 euro net per month

Liquidity Position Analysis +900 Open

EP.04

First full month: something is left over

Budget Variance Analysis +495 Open

EP.05

First big purchase: a new smartphone

Asset vs Expense Classification 0 / reclass Open
Aug 2024 / Non-reporting period (system inactive) / Bill continues working and saving

EP.06

Summer with friends: what did it actually cost?

Consumption Bias Analysis -280 Open

EP.07

Subscriptions: how many has he activated?

Recurring Liability Exposure -30 Open

EP.08

First full net worth calculation

Balance Sheet Composition diagnostic Open

EP.09

Christmas: first salary, first trap

Accruals and Deferred Costs -120 Open
Mid-Dec 2024 to mid-Jan 2025 / Non-reporting period (system inactive) / Bill continues working

FY closing status

FY 2024 closed. Annual closing recorded in EP.10, 20 Jan 2025.

The short year closes with 2,970 euro in liquid savings, a smartphone at net book value 345, and zero liabilities. Net worth: +3,315. Bill started with 1,000 and added 2,315 in nine months. The pattern that matters: living with his parents makes saving easy. That will change in FY 2025.

Read the annual closing / EP.10

Bill's vitals / FY 2024 closing

CASH65%
EQUITY70%
STRESS25%
FUTURE68%