Reporting period: 01 Jan 2026 - 31 Dec 2026 / Entity: Bill / Episodes: 10 entries recorded
Opening balance / 01 Jan 2026
FY 2026 opens with 4,544 euro in liquid savings, a rental deposit of 1,200 euro (recoverable), and a smartphone at book value 213. Total net worth at opening: +5,957. Bill is 25, earning 1,400 net, paying 600 rent in a shared flat. Monthly surplus: 185 euro.
The season title is Restatement: two years of data are enough to see the shape of a pattern. The question this year is whether the current trajectory is the right one, and whether Bill has the tools to read it correctly.
Statement of Financial Position
EP.21
Closing FY 2025: two years from zero
EP.22
Should he buy a car? The full cost analysis
EP.23
Rent vs buy: the numbers behind the decision
EP.24
Liquid savings or invested? Reading the options
EP.25
Two years of saving: where does Bill actually stand?
EP.26 / LinkedIn series opens
1,000 euro, two years later: what does the ledger say?
EP.27
The savings account pays 2.10 percent. Bill still loses money.
EP.28
The energy bill came in at 132 against a budget of 90. Whose fault is it?
EP.29
Bill just did something IAS 38 would never allow.
EP.30
Bill spent 450 in September. His bank balance did not move.
EP.31
Bill got a 340 euro raise. He keeps 100 of it.
FY closing status
The reporting period is open. The annual closing will be recorded in Annual Closing, scheduled for Jan 2027, and will include a full three-year equity evolution across FY2024, FY2025, and FY2026.
Annual closing / January 2027Bill's vitals / current state