Differences

This shows you the differences between two versions of the page.

--- financial_statements [2022/11/27 15:49] – Added Balance Sheet, fixed headings in Income Statement sr.gray
+++ financial_statements [2022/12/31 12:56] – Updated to include all 2022 transactions prior-to 31 Dec 2022 sr.gray
@@ Line 10: / Line 10: @@
 ===== 2022 Income Statement (Draft) =====
-|         As of 26 November 2022         ||||
+|         As of 31 December 2022         ||||
 | | | | |
 ^Revenues | | | |
-| |Monthly Membership Revenue|    €171.00| |
+| |Monthly Membership Revenue|    €190.00| |
-| |Annual Membership Revenue|    €216.00| |
+| |Annual Membership Revenue|    €279.00| |
-| |One-Time Donation Revenue|    __€10.00__|    €397.00|
+| |One-Time Donation Revenue|    __€60.00__|    €529.00|
 ^Variable Expenses | | | |
-| |Payment Processor Expenses|    €31.35| |
+| |Stripe Processor Expenses|    €27.35| |
-| |Open Collective Host Expenses|    __€23.82__|    __€55.17__|
+| |Paypal Processor Expenses|    €6.31| |
-^Gross Income| | |    €341.83|
+| |Uncategorized Processor Expenses|    €5.69| |
+| |Open Collective Host Expenses|    __€31.74__|    __€71.09__|
+^Gross Income| | |    €457.91|
 | | | | |
 ^Fixed Expenses | | | |
 | |Discourse Server Expenses|    €71.90| |
 | |Server Expenses|    __€226.36__|    __€298.26__|
-^EBIT (Operating Income)| | |    €43.57|
+^EBIT (Operating Income)| | |    €159.65|
 | | | | |
 |Interest| | |    __€0.00__|
-^IBT| | |    €43.57|
+^IBT| | |    €159.65|
 | | | | |
 |Taxes| | |    __€0.00__|
-^Net Income| | |    €43.57|
+^Net Income| | |    €159.65|
 ===== 2022 Annual Cash Flow (Draft) =====
-|    January 2022 - November 2022    |||
+|    January 1, 2022 - December 31, 2022    |||
 | |||
 | | ^  2022  |
 ^Cash from Operating|||
-|Donations| |    €367.19|
+|Donations| |    €491.19|
-|Expenses| |    __€169.21__|
+|Expenses| |    __€177.13__|
-|Net Cash Flow from Operating| |    €197.98|
+|Net Cash Flow from Operating| |    €314.06|
 | |||
 ^Cash Balance |||
-|Previous Period| |    €639.64|
+|Previous Period| |    €646.26|
-|Increase (Decrease)| |    __€197.98__|
+|Increase (Decrease)| |    __€314.06__|
-|Ending Balance| |    €837.62|
+|Ending Balance| |    €960.32|
+Note: Payment Processing Expenses are excluded from operating cash revenues & expenses, as they are deducted automatically before funds are added to the OpenCollective Account.
 ===== 2022 Monthly Cash Flow (Draft) =====
-|    January 2022 - November 2022    |||||||||||||
+|    January 2022 - December 31, 2022    |||||||||||||
 | |||||||||||||
-| | ^  Jan  ^  Feb  ^  Mar  ^  Apr  ^  May  ^  Jun  ^  Jul  ^  Aug  ^  Sep  ^  Oct  ^  Nov  |
+| | ^  Jan  ^  Feb  ^  Mar  ^  Apr  ^  May  ^  Jun  ^  Jul  ^  Aug  ^  Sep  ^  Oct  ^  Nov  ^ Dec |
-^Cash from Operating|||||||||||||
+^Cash from Operating||||||||||||||
-|Donations| |    €12.10|    €66.23|    €24.22|    €44.64|    €14.04|    €15.98|    €15.98|    €15.98|    €15.98|    €14.04|    €128.00|
+|Donations| |    €12.10|    €66.23|    €24.22|    €44.64|    €14.04|    €15.98|    €15.98|    €15.98|    €15.98|    €14.04|    €130.31|    €121.69|
-|Expenses| |    __€0.84__|    __€4.20__|    __€1.62__|    __€2.82__|    __€146.35__|    __€1.08__|    __€1.08__|    __€1.08__|    __€1.08__|    __€0.96__|    __€8.10__|
+|Expenses| |    __€0.84__|    __€4.20__|    __€1.62__|    __€2.82__|    __€146.35__|    __€1.08__|    __€1.08__|    __€1.08__|    __€1.08__|    __€0.96__|    __€8.28__|    __€7.74__|
-|Net Cash Flow from Operating| |    €11.26|    €62.03|    €22.60|    €41.82|    (€132.31)|    €14.90|    €14.90|    €14.90|    €14.90|    €13.08|    €119.90|
+|Net Cash Flow from Operating| |    €11.26|    €62.03|    €22.60|    €41.82|    (€132.31)|    €14.90|    €14.90|    €14.90|    €14.90|    €13.08|    €122.03|    €113.95|
-| |||||||||||||
+| ||||||||||||||
-^Cash Balance |||||||||||||
+^Cash Balance ||||||||||||||
-|Previous Period| |    €639.64|    €650.90|    €712.93|    €735.53|    €777.35|    €645.04|    €659.94|    €674.84|    €689.74|    €704.64|    €717.72|
+|Previous Period| |    €646.26|    €657.52|    €719.55|    €742.15|    €783.97|    €651.66|    €666.56|    €681.46|    €696.36|    €711.26|    €724.34|    €960.32|
-|Increase (Decrease)| |    __€11.26__|    __€62.03__|    __€22.60__|    __€41.82__|    __(€132.31)__|    __€14.90__|    __€14.90__|    __€14.90__|    __€14.90__|    __€13.08__|    __€119.90__|
+|Increase (Decrease)| |    __€11.26__|    __€62.03__|    __€22.60__|    __€41.82__|    __(€132.31)__|    __€14.90__|    __€14.90__|    __€14.90__|    __€14.90__|    __€13.08__|    __€122.03__|    __€113.95__|
-|Ending Balance| |    €650.90|    €712.93|    €735.53|    €777.35|    €645.04|    €659.94|    €674.84|    €689.74|    €704.64|    €717.72|    €837.62|
+|Ending Balance| |    €657.52|    €719.55|    €742.15|    €783.97|    €651.66|    €666.56|    €681.46|    €696.36|    €711.26|    €724.34|    €846.37|    €960.32|
+Note: Payment Processing Expenses are excluded from operating cash revenues & expenses, as they are deducted automatically before funds are added to the OpenCollective Account.
 ===== 2022 Balance Sheet (Draft) =====
-|    As of 26 November 2022    |||||
+|    As of 31 December 2022    |||||
 | |||||
-|OpenCollective Cash|    €837.62| |Accounts Payable|    €154.41|
+|OpenCollective Cash|    €960.32| |Accounts Payable|    €154.41|
 |Accounts Receivable|    €0.00| |Deferred Taxes|    __€0.00__|
 |Inventories|    __€0.00__| |Total Current Liabilities|    €154.41|
-|Total Current Assets|    €837.62| | | |
+|Total Current Assets|    €960.32| | | |
 | | | |Long Term Debt|    €0.00|
 |Property, Plant, and Equipment|    __€0.00__| | | |
-| | | |SBC Equity|    €639.64|
+| | | |SBC Equity|    €646.26|
-| | | |2022 Retained Earnings|    __€43.57__|
+| | | |2022 Retained Earnings|    __€159.65__|
-| | | |Total Equity|    __€683.21__|
+| | | |Total Equity|    __€805.91__|
 | |||||
-^Total Assets|    €837.62| ^Liabilities & Equity|    €837.62|
+^Total Assets|    €960.32| ^Liabilities & Equity|    €960.32|