Reconciliation checks
Executed live against seed-20261006 · calc v1.0
Revenue
| Check | Expected | Actual | Result |
|---|---|---|---|
| September group revenue | EUR 8,000,000 | EUR 8,000,000 | ✓ Pass |
| Unit revenues (Platform / Implementation / Support) | 5.0m / 2.0m / 1.0m | 5.00 / 2.00 / 1.00 | ✓ Pass |
| Budget variance | EUR −400,000 · −4.7619% | EUR -400,000 · -4.7619% | ✓ Pass |
| Month-on-month change vs August | +2.5641% | 2.5641% | ✓ Pass |
| Q3 2026 revenue | EUR 23,700,000 | EUR 23,700,000 | ✓ Pass |
EBITDA
| Check | Expected | Actual | Result |
|---|---|---|---|
| Group EBITDA | EUR 1,440,000 | EUR 1,440,000 | ✓ Pass |
| Direct costs + operating expenses | EUR 6,560,000 | EUR 6,560,000 | ✓ Pass |
| Group margin = total EBITDA ÷ revenue (not unit average) | 18.0% (unit average would be 11.7%) | 18.0% (unit average 11.7%) | ✓ Pass |
| Implementation margins Jun–Sep | 16% / 10% / 4% / −3% | 16% / 10% / 4% / -3% | ✓ Pass |
Cash
| Check | Expected | Actual | Result |
|---|---|---|---|
| Closing cash 30 Sep 2026 | EUR 6,400,000 | EUR 6,400,000 | ✓ Pass |
| Baseline forecast closing Oct / Nov / Dec | 6.1m / 5.3m / 4.6m | 6.10 / 5.30 / 4.60 | ✓ Pass |
| Recovery scenario December closing (actuals unchanged) | 6.4m; Sep actual still 6.4m | 6.40m; Sep actual 6.40m | ✓ Pass |
| Overdue receivables expected after December | EUR 1,800,000 | EUR 1,800,000 | ✓ Pass |
| DSO September (92-day convention) | ≈ 61 days; AR reconciles to invoices | 61.0 days; AR EUR 15,715,000 | ✓ Pass |
| DSO June (comparable) | ≈ 47 days | 45.9 days | ✓ Pass |
Headcount
| Check | Expected | Actual | Result |
|---|---|---|---|
| September closing headcount | 780 | 780 | ✓ Pass |
| By unit 300 / 340 / 140; entities reconcile | 300 / 340 / 140; Σ entities = 780 | 300 / 340 / 140; Σ entities = 780 | ✓ Pass |
Pipeline
| Check | Expected | Actual | Result |
|---|---|---|---|
| Eligible Q4 qualified pipeline | EUR 34,200,000 | EUR 34,200,000 | ✓ Pass |
| Q4 new-bookings target | EUR 18,000,000 | EUR 18,000,000 | ✓ Pass |
| Coverage and gap to 3.0x | 1.9x · gap EUR 19,800,000 | 1.90x · gap EUR 19,800,000 | ✓ Pass |
Dataset
| Check | Expected | Actual | Result |
|---|---|---|---|
| Financial postings | ≥ 1000 | 1080 | ✓ Pass |
| Invoices | ≥ 1000 | 1080 | ✓ Pass |
| Opportunities | ≥ 500 | 519 | ✓ Pass |
| Customers | ≥ 360 | 360 | ✓ Pass |
| Projects | ≥ 36 | 36 | ✓ Pass |
| Milestones | ≥ 180 | 180 | ✓ Pass |
| Suppliers (pending phase 2) | ≥ 0 | 0 | ✓ Pass |
| Support tickets | ≥ 800 | 800 | ✓ Pass |
| NPS responses | ≥ 300 | 300 | ✓ Pass |
| Incidents | ≥ 30 | 31 | ✓ Pass |
| Vulnerabilities | ≥ 20 | 20 | ✓ Pass |
| Controls | ≥ 24 | 24 | ✓ Pass |
| Objectives | ≥ 8 | 8 | ✓ Pass |
| Key results | ≥ 20 | 20 | ✓ Pass |
| Initiatives | ≥ 6 | 6 | ✓ Pass |
| Evidence documents | ≥ 12 | 12 | ✓ Pass |
Integrity
| Check | Expected | Actual | Result |
|---|---|---|---|
| All foreign keys resolve | 0 orphans | 0 orphans | ✓ Pass |
| No invoice paid beyond its amount | none | none | ✓ Pass |
| Seed 20261006 regenerates identical IDs and values | identical | identical | ✓ Pass |