Balance Sheet
The company's net worth snapshot on a given date: what it has and how it's financed. It's the basis for solvency indicators.
What you find on this screen
A portrait of the screen, read from the screen itself — it changes when the screen changes.
Form fields
Posição atéData de corte do balanço; os saldos exibidos são acumulados até o fim desse mês.
Total do circulanteSoma dos bens e direitos realizáveis no curto prazo.
Total do não circulanteSoma dos bens e direitos de longo prazo, incluindo imobilizado.
Total do ativoTudo o que a empresa tem na data, somando circulante e não circulante.
Passivo circulanteSoma das obrigações a pagar no curto prazo.
Passivo não circulanteSoma das obrigações de longo prazo.
Resultado do exercícioLucro ou prejuízo acumulado do exercício levado ao patrimônio líquido.
Total do PLPatrimônio líquido total: capital dos sócios mais resultados acumulados.
Total do passivo + PLTotal das fontes de financiamento; deve igualar o total do ativo.
Liquidez correnteQuantas vezes o ativo circulante cobre o passivo circulante.
EndividamentoPercentual do ativo financiado por capital de terceiros.
Dívida líquidaDívida onerosa menos as disponibilidades de caixa.
Diferença de caixaDiferença entre o caixa contábil e o saldo calculado das contas bancárias.
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The two columns
On the left, ASSETS (goods and rights: cash, receivables from customers, fixed assets). On the right, LIABILITIES (obligations to third parties) and EQUITY (partners' capital + profits). One always equals the other.
Rules
Assets = Liabilities + Equity
It is the fundamental equation of accounting: everything the company HAS was financed by someone — creditors (liabilities) or owners (equity). If it doesn't balance, there is an error in the bookkeeping.
Circulante x Não circulante
Current = short term (up to 12 months): cash, customers, suppliers. Non-current = long term: fixed assets, financing. The separation is what makes it possible to measure liquidity.
Resultado do exercício
The accumulated profit or loss for the period (revenue − expenses) is carried into equity — that is how the income statement's result enters the balance sheet.
Preview (accountant gate)
Generated from cash-basis accounting (v1). Share capital comes from the corporate registration and retained earnings from the carried-forward result. Before it counts officially, it needs the accountant's approval.
Frequently asked questions
Capital structure
Current ratio (current assets ÷ current liabilities) measures short-term slack; leverage shows how much of the total is third-party capital; net debt = loans − cash.
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In the same module: Bookkeeping6
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