Reporting period: 01 Jan 2025 - 31 Dec 2025 / Entity: Bill / Episodes: 11 recorded
Opening balance / 01 Jan 2025
FY 2025 opens with 3,315 euro in net worth (2,970 in liquid savings, a smartphone at book value 345) and zero liabilities. Bill is 24, still living with his parents, earning 900 net per month. The surplus of 495 per month continues through August 2025.
The defining event of this year is September 2025: a new job at 1,400 net requires relocating to a shared flat at 600 euro per month. The security deposit alone is 1,200 euro (two months rent, recoverable in full). From that point, the monthly surplus drops from 495 to 185 euro.
Bill earns 56% more. He saves 63% less per month. The accounting concept at the centre of this year is not income: it is structural cost. Independence has a fixed price that income alone does not explain.
Statement of Financial Position
EP.10
Closing FY 2024: one year from zero
EP.11
Should he invest his savings?
EP.12
Gym membership: worth it?
EP.13
Holiday with friends: CapEx or OpEx?
EP.14
A better job offer arrives
EP.15
Preparing the move: the hidden costs
EP.16
What does independence actually cost?
EP.17 / Pivot
New job, new city, new flat: the relocation ledger
EP.18
First month on his own: the real cost
EP.19
He earns more. He saves less.
EP.20
Savings growing, but slower. Is the trajectory right?
FY closing status
The year closes with 4,544 euro in liquid savings, a rental deposit of 1,200 (recoverable), and a smartphone at book value 213. Total net worth: +5,957. The year added 1,574 to liquid savings despite a temporary deficit after the move, a lifestyle-inflation episode in October, and a Christmas that ran 400 over plan. The monthly surplus fell from 495 to a corrected 100 by December, after turning negative from September to November. The structural shift is permanent for as long as Bill stays in the flat.
Read the annual closing / EP.21Bill's vitals / FY 2025 closing