Management P&L

The month-by-month result cascade: Gross revenue → deductions (taxes) → Net revenue → variable costs → Contribution margin → fixed expenses → EBITDA → depreciation/interest → Net result. Each line sums the entries for that accounting period.

From revenue to profit, period by period.

The DRE feeds the Health Score, the Financial Alerts, the Budget comparison and the CFO letter. It's the source of truth for the management result.

In the company selector at the top of the screen there's the group tree: "All" selects every company you have access to, and clicking a unit selects all the companies in that branch at once. The number next to each unit only counts the companies enabled for your user — and the choice made there is already applied on this screen. Important: "all companies" always means the companies you have access to, never the whole group; if a total looks smaller than expected, check with the administrator which companies are enabled for you.

The filters (granularity, basis, scope, product group) sit in the top bar and are not lost when the report redraws. Build the cut you repeat and save it as a view: it reopens the same, just for you.

The view button aggregates the 12 accounting periods in the selected range, adding up the months. The "Accumulated" column is the sum for the year; AV% compares each line with net revenue and AH% compares the month with the previous one.

From the CLASSIFICATION of the entry's financial category: type (revenue/expense), accounting group (operational/tax/financial/fixed asset/partner) and behavior (variable/fixed). Classify the categories well so the DRE comes out correct — it's what separates variable cost from fixed expense.

The EBITDA margin (EBITDA ÷ net revenue) measures operational cash generation. The analysis button generates an AI opinion using ONLY the figures calculated (with a calculation trail) — it doesn't make things up.

Click a line to open, in the side panel, the entries that make it up in the period — with a link to the movement and color-coded by revenue/expense.

Default = ACCRUAL regime (the result falls in the month the event happened, even without having paid/received yet). There's the "cash basis" option. A month with no entries on an accrual basis shows as zero — it's not an error, it's the absence of classified data.

When the company imports data from an ERP, this screen shows a discreet banner if there's a document waiting to be linked to a record, a bill not yet classified or a sync in progress. It exists so that a partial number never presents itself as complete. A banner in a neutral tone just means "the import is running" — a normal state during implementation; in a warning tone, it means there's a document missing or on the wrong line, and the link takes you to the integration screen, where the fixing actions are. When there's no caveat at all, the banner doesn't appear.

The DRE is PROFIT (accrual basis); the DFC is CASH (what actually came in/went out); the cash balance is today's position. Positive profit with low cash is common — that's why the three screens coexist.

Because no cost in the period is classified as variable: without variable costs, everything that comes in looks like it is left over. Open Financial categories and mark as Variable or Direct the cost categories that grow with sales, such as raw materials, commission, freight and sales tax. Then open the income statement again: the contribution margin, break-even point and leverage become meaningful.