1 Drop the company's archive Drop the company's archive. The dot arc file, exported from e-invoice, is the fek enriched with its supporting documents. Everything is read in your browser. ▾ ▶ 0:14
2 The whole year at a glance The whole year at a glance. Entries, lines, total debit and total credit. The balance is checked automatically. ▾ ▶ 0:25
3 Every journal, already split Every journal, already split. Purchases, bank, sales, miscellaneous… and opening balances: the 2025 balances are carried forward automatically. ▾ ▶ 0:34
4 Go back to fiscal year 2025 Go back to fiscal year 2025. The whole archive travels with you. One click and you switch fiscal year. ▾ ▶ 0:46
5 The general ledger, line by line The general ledger, line by line. Each account with its running balance. The document icon marks an attached supporting document. ▾ ▶ 0:56
6 Open the sales invoice Open the sales invoice. The document opens next to the entry: the invoice issued to Atlas Distribution, with its I.C.E., lines and V.A.T. ▾ ▶ 1:05
7 Then a supplier invoice Then a supplier invoice. Office rent billed by Anfa Immobilier: net amount, recoverable V.A.T., gross total. Everything matches the entry. ▾ ▶ 1:15
8 The trial balance The trial balance. One balance per account: bank, clients, suppliers, V.A.T., revenue. The basis of any review. ▾ ▶ 1:27
9 The general journal The general journal. Every entry of the year, in date order. ▾ ▶ 1:37
10 Filter on the bank Filter on the bank. Only the bank journal is left: each receipt and each transfer, at a glance. ▾ ▶ 1:41
11 The integrity checks The integrity checks. Balanced journals, continuous numbering, no duplicates. Both fiscal years are sound. ▾ ▶ 1:49
And finally: the financial statements. Balance sheet and income statement, computed straight from the entries of the year.
12 The balance sheet, balanced The balance sheet, balanced. Total assets equal total liabilities, to the cent. The year's result shows in equity. ▾ ▶ 2:07
13 Drill into a line's calculation Drill into a line's calculation. One click on trade receivables: the calculation opens, with the source account and its balance. ▾ ▶ 2:15
14 Trace it back to the entries Trace it back to the entries. One click on the client account: every entry behind the amount, down to the balance-sheet figure. ▾ ▶ 2:25
15 The income statement, down to net profit The income statement, down to net profit. Revenue, operating expenses, result: fiscal year 2025 closes with a net profit. ▾ ▶ 2:35
16 Switch to fiscal year 2026 Switch to fiscal year 2026. The 2026 income statement already shows its own profit. ▾ ▶ 2:46
17 And the 2026 balance sheet And the 2026 balance sheet. The 2025 profit is carried forward there, awaiting allocation. The balance sheet stays balanced. ▾ ▶ 2:54
