The report, richer: portfolio, debts, dividends and how much a bank could lend you

The Finanțistul report just grew. On top of the scoring, indicators and action plan, we added five chapters that answer the questions a business owner actually asks when looking at their company: who owes them, who they owe, how much they can take as dividends, how much credit they could support, and where the business is heading. All computed from the same trial balance, with nothing extra to upload.

Who owes you, who you owe

The first new chapter counts, from the trial balance sub-accounts, how many customers have an outstanding balance to collect and how many suppliers have a balance to pay, with their totals. Then it asks a practical question: if you sold all your merchandise stock, would you cover the supplier payments? We compute the stock's sale value at your real margin and place it, in a chart, next to the payable suppliers and the receivables to collect. You see at a glance whether you are covered or not.

If the trial balance is not broken down by sub-account, we do not invent a partner count: we report at portfolio level and say honestly why we cannot single anyone out.

Debts to banks, leasing and creditors

We gather bank loans, leasing, bonds and sundry creditors, by category, and relate them to EBITDA: how many years of EBITDA it would take to repay them in full. Here too we state the debt ratio and the ratio of financial debt to equity, so the burden is seen in context, not as a lone figure.

Dividends: how much you can take out and the tax on it

The dividends chapter shows three things: dividends received by the company as income, those declared but undrawn to shareholders, and the distributable amount right now, computed from retained earnings plus the current result, minus the legal reserve to set aside. On top of it we place a tax table under the law of the moment: 16% tax withheld at source and CASS on a capped base, with the thresholds set by the minimum wage. A chart shows how the gross dividend splits between net, tax and CASS.

It is an estimate, and we say so: CASS depends on each shareholder's total annual income and is declared the following year through the Single Tax Return.

How much a bank could lend you

We estimate the additional credit a bank might size, across three leverage scenarios (total debt relative to EBITDA) combined with the type of collateral: on signature, with a mortgage, or with a pledge on assets. The underlying constraint stays the debt service, at a minimum coverage from EBITDA. It is not a promise and we say so clearly: each bank has its own grid, and if the company is not yet at operating profit, we do not hit the client over the head - we explain that this capacity appears on its own once the business returns to operating profit.

Where the company is heading: the year-by-year chart

For companies with a history, we pull from the public financial statements filed with the Ministry of Finance (via ica.ro) the revenue, expenses and profit of prior years and place them in a dual-axis chart: bars for revenue and expenses, a line for profit. The current year appears projected to twelve months from the uploaded balance, marked with an asterisk. You see the trend, not just today's snapshot.

The report, in your language

The report and the PDF are generated by default in the language you are browsing in, but you can choose another right from the billing form. The owner who does not read Romanian receives the analysis in English, German, French and eight more languages - including the verdicts and the action plan, not just the menu.

All of this enters the report where it fits best and looks the same on the page and in the PDF. You can see it now, on real data, in the example report.