Finanțistul
automatic financial analysis based on the trial balance
Comparison
2025
· EXEMPLUM FICTUM SRL versus
2026
· EXEMPLUM FICTUM SRL
Same entity, two periods
The differences below represent evolution: the same firm, measured at two points in time. Increases and decreases have trend sense.
2
better indicators at 2025
10
better indicators at 2026
Indicator with indicator
| Indicator |
2025 |
2026 |
Difference |
Better |
| Revenue |
10.32M |
7.19M |
+43.4%
|
equal
|
| Profit |
1.09M |
1.17M |
-6.9%
|
2026
|
| EBITDA |
1.87M |
1.68M |
+11.3%
|
2025
|
| Current ratio |
1.66x |
1.76x |
-5.7%
|
2026
|
| Quick ratio |
0.66x |
0.71x |
-6.9%
|
2026
|
| Net margin |
10.5% |
16.3% |
-35.1%
|
2026
|
| ROA |
16.3% |
26.7% |
-38.9%
|
2026
|
| ROE |
39.9% |
61.9% |
-35.5%
|
2026
|
| Autonomy |
40.9% |
43.2% |
-5.3%
|
2026
|
| Debt ratio |
59.0% |
56.7% |
+4.1%
|
2026
|
| Leverage |
1.44x |
1.31x |
+10.0%
|
2026
|
| Days receivable |
1 z |
1 z |
+5.5%
|
2026
|
| Inventory turnover |
3.24x |
3.16x |
+2.5%
|
2025
|
| Days payable |
9 z |
10 z |
-5.4%
|
equal
|
"Better" is determined according to the meaning of each indicator: in terms of liquidity or margin, more is better, in terms of days of collection or degree of indebtedness, less is better. Rows with no unique meaning appear as equals.
Finanțistul · financial analysis based on the trial balance
finantistul.ro
Comparison generated automatically from the two uploaded trial balances. The figures come solely from them; if a trial balance contains errors, they show up here too. This document is not an accounting expert report, an audit or tax advice.
All indicators, face to face
Liquidity
| Indicator |
2025 |
2026 |
Difference |
| Current ratio |
1.66 |
1.76 |
+6.0%
|
| Quick ratio |
0.66 |
0.71 |
+7.4%
|
| Cash ratio |
0.28 |
0.32 |
+14.7%
|
Solvency
| Indicator |
2025 |
2026 |
Difference |
| Debt ratio |
59.0% |
56.7% |
-3.9%
|
| Financial autonomy |
40.9% |
43.2% |
+5.6%
|
| Adjusted autonomy (incl. 455) |
41.0% |
43.3% |
+5.7%
|
| Leverage |
1.44x |
1.31x |
-9.1%
|
profitability
| Indicator |
2025 |
2026 |
Difference |
| Estimated profit / loss |
1.088.305,68 lei |
1.169.067,64 lei |
+7.4%
|
| Net margin |
10.5% |
16.3% |
+54.0%
|
| ROA - return on assets |
16.3% |
26.7% |
+63.7%
|
| ROE - return on equity |
39.9% |
61.9% |
+55.0%
|
| EBITDA |
1.867.063,74 lei |
1.678.085,57 lei |
-10.1%
|
| EBITDA margin |
18.1% |
23.3% |
+28.9%
|
Efficiency
| Indicator |
2025 |
2026 |
Difference |
| Days sales outstanding |
1 |
1 |
-5.2%
|
| Days payable outstanding |
9 |
10 |
+5.8%
|
| Days inventory outstanding |
113 |
116 |
+2.5%
|
| Inventory turnover |
3.2x |
3.2x |
-2.4%
|
| Cash conversion cycle |
104 |
107 |
+2.1%
|
| Asset turnover |
1.55x |
1.64x |
+6.3%
|
Treasury
| Indicator |
2025 |
2026 |
Difference |
| Available cash (512+531) |
570.146,05 lei |
721.559,05 lei |
+26.6%
|
| Expense coverage from cash |
0.7 |
0.8 |
+13.1%
|
| Working capital |
1.357.029,85 lei |
1.725.168,48 lei |
+27.1%
|
Tax
| Indicator |
2025 |
2026 |
Difference |
| Estimated VAT balance |
102.575,25 lei |
124.341,88 lei |
+21.2%
|
Risk
| Indicator |
2025 |
2026 |
Difference |
| DSCR - debt service coverage |
0.92x |
1.34x |
+45.9%
|
| Interest coverage |
11.83x |
17.09x |
+44.5%
|
| Fixed-asset wear level |
29.8% |
29.5% |
-1.2%
|
| Altman Z-Score |
2.922 |
3.415 |
+16.9%
|
Scoring
| Indicator |
2025 |
2026 |
Difference |
| Bank score |
62/100 |
72/100 |
+16.1%
|
Breakeven
| Indicator |
2025 |
2026 |
Difference |
| Break-even point |
8.187.009,62 lei |
5.200.788,21 lei |
-36.5%
|
| Safety margin |
20.6% |
27.7% |
+34.2%
|
Balance
| Indicator |
2025 |
2026 |
Difference |
| Working capital (funds) |
1.357.029,85 lei |
1.725.168,48 lei |
+27.1%
|
| Working capital requirement |
786.829,97 lei |
1.003.537,95 lei |
+27.5%
|
| Net cash |
570.199,88 lei |
721.630,53 lei |
+26.6%
|
Cash flow
| Indicator |
2025 |
2026 |
Difference |
| Operating cash flow |
1.082.209,11 lei |
1.119.416,12 lei |
+3.4%
|
The next financial year, projected
The projection starts exclusively from the difference between 2025 and 2026. The linear method repeats the same difference in absolute value; the geometric one repeats the same growth rate. When the two are far apart, it means that the rhythm is not stable and the projection should be taken with even more caution.
The two periods are of different lengths, so they were both brought up to twelve months before the comparison. Otherwise the decrease would have come from the number of months, not activity.
| Size |
2025 |
2026 |
Variation |
Linear projection |
Geometric projection |
| Revenue |
10.315.961,95 lei |
12.331.644,07 lei |
+19.5% |
14.347.326,19 lei |
14.741.179,37 lei |
| Expenses |
9.227.656,27 lei |
10.327.528,11 lei |
+11.9% |
11.427.399,96 lei |
11.558.496,96 lei |
| Profit |
1.088.305,68 lei |
2.004.115,95 lei |
+84.2% |
2.919.926,23 lei |
3.690.581,45 lei |
Indicators, designed the same
| Indicator |
2025 |
2026 |
Linear projection |
Geometric projection |
| Current ratio |
1.66 |
1.76 |
1.86 |
1.87 |
| Debt ratio |
59.03 |
56.71 |
54.40 |
54.49 |
| Financial autonomy |
40.86 |
43.17 |
45.47 |
45.60 |
| Net margin |
10.55 |
16.25 |
21.95 |
25.04 |
| ROA - return on assets |
16.31 |
26.70 |
37.10 |
43.73 |
| ROE - return on equity |
39.91 |
61.86 |
83.81 |
95.88 |
| Days sales outstanding |
1.04 |
0.98 |
0.93 |
0.93 |
| Inventory turnover |
3.24 |
3.16 |
3.08 |
3.08 |
Predictions are not promises
Any forecast here is the dry result of the balance sheet figures, extrapolated mathematically. It does not take into account contracts under negotiation, operations that have not yet been completed or recorded in the accounts, nor the general economic context. It also does not take into account seasonality, planned investments or price changes: a company with peak sales in December will appear undervalued in July, and vice versa. Use them as an order of magnitude and as a starting point for discussion with your accountant, not as a commitment to the bank or associates.
|