Entity record / Bill
Meet Bill
Single persistent entity / Active since EP.01 / 15 Apr 2024
B I L L
Age 26
CASH
36%
EQUITY
44%
STRESS
64%
FUTURE
71%
| Net income | +1,740 |
| Rent | -750 |
| Utilities | -115 |
| Food | -250 |
| Transport | -80 |
| Phone | -25 |
| Subscriptions | -30 |
| Social (incl. train home) | -150 |
| Misc | -80 |
| Monthly surplus | +260 |
| Surplus vs last year | +313 |
Before vs After / FY2025 close
CASH
48%36%
EQUITY
55%44%
STRESS
62%64%
FUTURE
52%71%
Share-Based Payment / EP.33
Bill is granted 150 restricted stock units at 20 euro a share. On the grant date that is 3,000 euro.
IFRS 2 is written for the company. It spreads the 3,000 over the 36 months of the vesting period, 1,000 a year, against equity, and the amount does not move if the share price does.
Bill's ledger records nothing until the units vest. Net assets stay at 7,100.00.
A grant is a cost for the company long before it is anything for the employee.
IFRS 2 is written for the company. It spreads the 3,000 over the 36 months of the vesting period, 1,000 a year, against equity, and the amount does not move if the share price does.
Bill's ledger records nothing until the units vest. Net assets stay at 7,100.00.
A grant is a cost for the company long before it is anything for the employee.
Bill is 26. He earns 1,740 net, pays 750 rent, and is starting to read the numbers.
Bill's management dashboard
How to read this
Balance sheet as at EP.33 (20 Oct 2026), compared with the FY2025 closing. Cash flow statement on the new contract structure (October run rate, month not yet closed), compared with the same month a year earlier (Oct 2025 in the prior column). All figures in EUR.