Annual P&L
2024 and 2025 from the accounting reports · 2026 from the monthly P&L reports
Financial comparison · 2024–2026
Revenue, profitability, costs and margins across all three years
2024
12 monthsJan–Dec · Accrual
2025
12 monthsJan–Dec · Cash
2026
9 monthsJan–Sep · Cash (management)
Comparability note: 2024 uses accrual accounting; 2025 uses cash accounting; 2026 is a cash-basis management report for January–September. These are not like-for-like annual results.
Reported totals compare 12 months in 2024/2025 with 9 months in 2026. Historical monthly reports are needed for a true January–September comparison.
Net Revenue · 2026
$1.4M
+$651,231.63 vs 2025
+85.9% change
EBITDA · 2026
$433k
+$488,402.06 vs 2025
Growth % not meaningful from zero / loss
Net Income · 2026
$449k
+$564,950.66 vs 2025
Growth % not meaningful from zero / loss
Net Margin · 2026
31.9%
+47.1 pp vs 2025
Percentage-point change
Revenue & profitability
Reported totals
Cost & expense comparison
Reported totals
Profitability margins
Share of net revenue · percentages are unchanged by normalization
Cost structure / net revenue
Share of net revenue · percentages are unchanged by normalization
All indicators · 2025 → 2026
| Indicator | 2024Jan–Dec | 2025Jan–Dec | 2026Jan–Sep | Change $ / pp | Change % |
|---|---|---|---|---|---|
| Gross Revenue | $2,543,527.75 | $758,164.56 | $1,409,396.19 | +$651,231.63 | +85.9% |
| Revenue Deductions | $0.00 | $0.00 | $0.00 | $0.00 | N/A |
| Net Revenue | $2,543,527.75 | $758,164.56 | $1,409,396.19 | +$651,231.63 | +85.9% |
| Cost of Services | $1,766,686.98 | $584,266.87 | $768,887.23 | +$184,620.36 | +31.6% |
| Gross Profit | $776,840.77 | $173,897.69 | $640,508.96 | +$466,611.27 | +268.3% |
| Operating Expenses | $417,536.22 | $229,072.61 | $207,281.82 | -$21,790.79 | -9.5% |
| EBITDA | $359,304.55 | -$55,174.92 | $433,227.14 | +$488,402.06 | N/A |
| Depreciation | $19,243.71 | $21,818.28 | $16,363.71 | -$5,454.57 | -25.0% |
| EBIT | $340,060.84 | -$76,993.20 | $416,863.43 | +$493,856.63 | N/A |
| Financial Expenses / Interest | $2,608.91 | $45,572.86 | $10,536.49 | -$35,036.37 | -76.9% |
| Other / Non-Operating Result | $12,646.30 | $6,760.59 | $42,818.25 | +$36,057.66 | +533.4% |
| Separate Income Tax Line | $0.00 | $0.00 | $0.00 | $0.00 | N/A |
| Net Income | $350,098.23 | -$115,805.47 | $449,145.19 | +$564,950.66 | N/A |
| Gross Margin | 30.5% | 22.9% | 45.4% | +22.5 pp | — |
| EBITDA Margin | 14.1% | -7.3% | 30.7% | +38.0 pp | — |
| Net Margin | 13.8% | -15.3% | 31.9% | +47.1 pp | — |
| Cost of Services / Revenue | 69.5% | 77.1% | 54.6% | -22.5 pp | — |
| Operating Expenses / Revenue | 16.4% | 30.2% | 14.7% | -15.5 pp | — |
Costs are displayed as positive expenses. Financial expenses use the interest line in 2024/2025 and the financial expense group in 2026; account classifications may differ. Zero on the separate income-tax line means no separately reported amount, not tax exemption. Growth % is omitted when the prior value is zero or negative. Margin changes are in percentage points.
Gross Revenue
$758,164.56
Net Revenue
$758,164.56
Gross Profit
$173,897.69
EBITDA
-$55,174.92
EBIT
-$76,993.20
Net Income
-$115,805.47
Cost of Services
$584,266.87
Operating Expenses
$229,072.61
Interest
$45,572.86
Depreciation
$21,818.28
P&L drill-down 2025
Click any line to open the accounts that make it up.
| Line | Value | % revenue |
|---|---|---|
| +Gross Revenue | $758,164.56 | 100.0% |
| +Cost of Services (COGS) | -$584,266.87 | 77.1% |
| +Operating Expenses | -$229,072.61 | 30.2% |
| +Other Income | $6,806.59 | 0.9% |
| +Other Expenses (depreciation, penalties) | -$21,864.28 | 2.9% |
| Net Income | -$115,805.47 | -15.3% |
Documents in the database
- 2024 · accrual · Profit_and_Loss_2024_New.pdf
- 2025 · cash · Profit_and_Loss_2025.pdf