Preparing financial statements

Transcript

Introduction

Welcome to nunia. In this video we prepare, from the imported figures, the financial statements of Muster Bau AG – with balance sheet, income statement and notes under the CO.

Balance sheet and income statement

You find the financial statements in the sidebar under “Closing”. Balance sheet and income statement are ready now: nunia builds them from the approved mapping, structured per Articles 959a and 959b of the CO. The steps above lead through the financial statements – from balance sheet and income statement to notes, appropriation of profit and PDF.

Next to 31 December 2025 stands the prior year, from its own file for 2024. A click on the column header shows or hides percentage and change; the choice applies to this client. The percentage shows the share of total assets, in the income statement the share of net revenue. With “Compact”, “Detailed” and “Account level” you choose how deep the breakdown goes; what you expand here appears just so in the PDF.

The balance sheet balances: assets and liabilities are each 4.49 million francs. The income statement shows each level to the annual profit of 212,450 francs. You adjust descriptions directly in the table; the amounts stay tied to the import.

Notes under Art. 959c CO

In “Notes” nunia compiles the details under Article 959c, CO. First come the accounting principles – a mandatory disclosure with a standard text you can adapt. “Other disclosures” takes company name, legal form and registered office from the master data. Every further disclosure you select with a tick – such as full-time positions, here “not more than 50”. Only the principles and full-time positions are preselected; you decide everything else.

Fixed asset movement schedule, standard and language

In the “Fixed asset movement schedule” tab, you switch it on: nunia rolls fixed assets’ carrying amounts forward from 1 January to 31 December. Without imported account statements, depreciation is a residual figure; with the journal, nunia shows additions, disposals and depreciation separately.

Above you pick the standard: CO or Swiss GAAP FER – FER is presentation only and requires figures recorded in line with FER. Next to it the language: German, French, Italian, English or Romansh, on screen and in the PDF.

Design and PDF

In the “Closing and PDF” step you set the design: template, font, accent colour, cover page and logo. For large figures, you show the amounts without decimals or in thousands of francs. The preview on the right shows the effect live. If all is well, “PDF” creates the finished financial statements. If amounts do not fit the columns, nunia asks you, instead of quietly shrinking the font – here we choose “Without decimals”. Cover page, balance sheet, income statement, cash flow statement and notes are in one document. nunia also saves the PDF in the filing area; a new version replaces the current one, the older moves to the archive.

Summary

That was the financial statements. Balance sheet, income statement with prior year, the notes are compiled and the PDF is in the filing area. In the next video we take the financial statements through the closing process – with evidence, four-eyes review and approval. See you soon.