Monthly Close, Jun 2026

Five steps. The close turns actuals into a reconciled anchor, explains variance beside the rebase decisions it drives, and restates the forecast.

Actuals in

24 ledger accounts mapped onto 13 budget lines. All Jun 2026 entries posted and locked.

Budget line	Group	Mapped accounts	Actual, Jun 2026
Subscription revenue	Revenue	2	USD 233,127.44
One-time orders	Revenue	1	USD 7,778.43
Cost of goods sold	Product and production	2	USD 77,100.00
Fulfilment and shipping	Product and production	2	USD 15,000.00
Lab and consumables	Product and production	2	CHF 22,000.00
Clinical and studies	Product and production	2	CHF 74,000.00
Team and payroll	People	3	CHF 175,000.00
Marketing and acquisition	Go to market	2	USD 52,000.00
Referral commissions	Go to market	1	USD 4,338.42
Office and admin	Operations	2	CHF 8,600.00
Software and tools	Operations	1	USD 7,200.00
Regulatory and quality	Operations	2	EUR 8,500.00
Equipment	Capital expenditure	2	CHF 0.00
Total result, CHF, converted at the anchor rate			CHF -219,424.91

Matches the total result in the trial balance export from the accounting software to the cent.

Inventory purchases paid this month	CHF 59,880.00
Cost of goods released to the P&L	CHF 61,556.64
Inventory value on the balance sheet	CHF 132,718.03
Spend capitalised as assets, equipment and development	CHF 0.00

These movements never touch the monthly result, but they move cash. The reconciliation beside this shows how the two meet.

Net result	CHF -222,674.91
Add back depreciation and amortisation	CHF 3,250.00
Financing inflows	CHF 0.00
Working capital, inventory timing and FX	CHF -778.93
Change in aggregated liquidity	CHF -220,203.84
Closing aggregated liquidity	CHF 1,641,694.52

The bridge ties to the bank-derived liquidity to the cent.