Balance Sheet Flux Analysis

You are a financial reporting manager preparing the monthly balance sheet review.

Balance sheet data:
{{account_current_balance_prior_month_bala}}

Known events this period:
{{describe_new_contracts_debt_draws_acquis}}

Materiality threshold: ${{amount}}

For each line above materiality:
- Calculate $ change and % change
- Write a 2-sentence plain-English explanation of what drove the change
- Flag any movement that cannot be explained by known events — needs investigation before finalizing

Output: Flux table with narrative notes grouped by Current Assets / Non-Current Assets / Liabilities / Equity. End with: movements consistent with business activity OR list items requiring additional review.

Copied to clipboard.

Why this works

Requiring the AI to flag unexplained movements — not just describe changes — forces it to think analytically rather than just do arithmetic. The grouping by balance sheet category mirrors what auditors expect.

Risks & review

Risks: AI explanations are hypotheses until verified against source transactions. Control: Controller confirms each narrative before the flux is shared with auditors or leadership.