Revenue Reconciliation Statement

Executive Summary

Dashboard revenue and ledger revenue reconcile for H1 once credit notes, manual journals, cutoff timing, and intercompany eliminations are classified. Zero unexplained residual is the acceptance criterion, not a lucky outcome.

Management reading: both revenue figures are correct answers to different questions; the bridge decides which one belongs in which meeting.

Dashboard revenue H1

EUR 22.9m

Q1 10.8 + Q2 12.1

Ledger revenue H1

EUR 22.66m

After control adjustments

Net difference

EUR 0.24m

Gross bridge movement EUR 0.50m

Unexplained residual

EUR 0.0m

Target met

Monthly Bridge

Credit notes originate in the AR subledger and net against ledger revenue. Manual journals are entries posted directly in the general journal without a subledger origin. Cutoff and timing covers subledger activity posted in one period and transferred to the ledger in the next. Intercompany lines are identified through the Intercompany dimension and eliminated in the group view. Sign convention: bridge amounts are added to the dashboard figure, so negative items reduce ledger revenue relative to the dashboard.

Month	Dashboard	Credit notes	Manual journals	Cutoff / timing	Intercompany	Ledger	Sign-off	Reason
Jan	EUR 3.40m	EUR -0.03m	EUR 0.02m	EUR -0.01m	EUR -0.01m	EUR 3.37m	Reconciled	Closed
Feb	EUR 3.50m	EUR -0.04m	EUR 0.01m	EUR 0.02m	EUR -0.02m	EUR 3.47m	Reconciled	Closed
Mar	EUR 3.90m	EUR -0.05m	EUR 0.03m	EUR -0.02m	EUR -0.02m	EUR 3.84m	Reconciled	Closed
Apr	EUR 3.80m	EUR -0.04m	EUR 0.02m	EUR 0.01m	EUR -0.03m	EUR 3.76m	Reconciled	Closed
May	EUR 4.10m	EUR -0.05m	EUR 0.03m	EUR -0.01m	EUR -0.01m	EUR 4.06m	Reconciled	Closed
Jun	EUR 4.20m	EUR -0.05m	EUR 0.01m	EUR 0.02m	EUR -0.02m	EUR 4.16m	Pending review	Cutoff evidence to be signed off
Total	EUR 22.90m	EUR -0.26m	EUR 0.12m	EUR 0.01m	EUR -0.11m	EUR 22.66m	Residual EUR 0.00m	All differences classified; June evidence check pending

Every bridge item is traceable to individual vouchers in the controlled source system. Voucher numbers are deliberately not displayed in this public report.

Entity Split

Entity	Role	Dashboard revenue H1	Share
MB-NL1	Dominant operating entity	EUR 17.60m	76.9%
MB-BE1	Operating	EUR 3.00m	13.1%
Other entities	Rollup	EUR 2.30m	10.0%
Total	H1 dashboard revenue	EUR 22.90m	100.0%

Definitions Compared

Measure	Includes	Excludes	Use case
Dashboard revenue	Commercial revenue view, operating segmentation, H1 management timing	Formal eliminations and ledger-only cutoff entries	Performance steering
Ledger revenue	Posted revenue on the revenue account range and group-account presentation	Management-only run-rate presentation	Financial control
MainAccount basis	Detailed account-level posting view	Higher-level reporting rollups	Close investigation
GroupAccount basis	Group reporting rollup aligned to the finance performance review	Posting-level detail	Board and management reporting
Currency translation	Not applicable in this fictional group because all entities post in EUR	Foreign-currency remeasurement bridge lines	Prevents a false bridge category

Closing Note

Both figures are correct answers to different questions. The deliverable is one agreed headline definition plus a permanent reconciliation page that keeps those answers from drifting apart.

Data Basis

Item	Applied basis
Report period	H1 2026 (January–June).
Snapshot and generation	Snapshot 30 June 2026; report generated 7 July 2026.
Scope	Consolidated management-to-ledger revenue bridge for MB-NL1 and MB-BE1 with a rollup for other entities. Fictional trading and services group operating in NL/BE/LU.
Currency and posting layer	EUR only; accounting currency equals reporting currency, so no currency-translation bridge line exists. Current posting layer only.
Business domains used	Dashboard revenue measure, posted ledger revenue, AR credit notes, general journals, period cutoff, and intercompany eliminations.
Definitions applied	Dashboard revenue follows the management definition used in the Finance Performance Review. Ledger revenue is posted revenue after classified bridge items. Pending review means the bridge foots but one supporting-document check is not yet signed off. Bridge amounts are added to the dashboard figure.
Dimension usage	Slicing follows the dimension reliability tiers from the Financial Structure Deep Dive: core and strong operational dimensions only; the legacy Klant dimension, Employee, and Vehicle are excluded.
Aggregation and privacy	Aggregate view only. No names, account numbers, voucher or document identifiers, or contact details are displayed; traceability is to controlled local evidence.
Rounding	EUR rounded for reporting; every table foots to its headline KPI or carries an explicit basis note.
Control statement	Generated on 7 July 2026 from fictional aggregated demo data. Read-only reporting view; no personal data, contact details, transaction identifiers, or real client references are displayed.