Skip to main content
Arya produces in real time the balance sheet: statement of assets and liabilities (assets vs liabilities), income statement (costs vs revenue), and a simplified cash flow statement. Useful for internal control and for working with your accountant.
Balance sheet with assets and liabilities side by side
Arya’s balance sheet is a management tool. The official balance sheet (with nota integrativa, CCIAA filing, OIC-compliant cash flow statement) is prepared by the accountant. Arya provides the base data and can export to the accountant software import format.

​
Statement of assets and liabilities

​
Structure

ASSETS
├── Fixed assets
│   ├── Intangible
│   ├── Tangible
│   └── Financial
├── Current assets
│   ├── Inventory
│   ├── Receivables (customers, tax, others)
│   └── Cash and equivalents
└── Accruals and deferrals

LIABILITIES AND EQUITY
├── Equity
│   ├── Capital
│   ├── Reserves
│   └── Retained earnings
├── Provisions
├── Severance (TFR)
├── Payables (suppliers, tax, financial, to employees)
└── Accruals and deferrals

​
Filters

  • Reference date (default: today, changeable for period balance sheets)
  • Currency (if multi-currency)
  • Compare with another period (e.g. YTD vs previous year)

​
Income statement

​
Structure

A) PRODUCTION VALUE
  Sales revenue
  Change in finished products inventory
  Other revenue

B) PRODUCTION COSTS
  Raw materials
  Services
  Rent
  Personnel
  Amortisation and depreciation
  Change in raw material inventory
  Provisions
  Other expenses

A-B DIFFERENCE (EBIT)

C) FINANCIAL INCOME AND EXPENSES
D) VALUE ADJUSTMENTS
PRE-TAX INCOME
Income taxes
NET INCOME

​
Period close

1

Before closing

Verify:
  • All issued and received invoices for the period
  • Complete bank reconciliation
  • Adjustment entries (amortisations, accruals, deferrals)
  • Inventory count if applicable
2

Close period

Finance → Closings → Close period → pick month/quarter/year.
Once closed, the period cannot be edited without explicit reopening (Admin).
3

Generate balance sheet

Arya computes the final balance sheet and locks it.
4

Export

PDF for internal review, XBRL/XLS for accountant.

​
Cash flow statement

Arya produces a simplified statement using the indirect method:
  • Operating cash flow (from net income + amortisation + working capital changes)
  • Investing cash flow (asset purchases/disposals)
  • Financing cash flow (new debt, repayments, dividends)
  • Net change in cash for the period
Useful for liquidity monitoring, not a replacement for the official statement.

YoY

Same period previous year comparison.

MoM

Current vs previous month trend.

YTD

Cumulative from January 1st.

Forecast

Year-end projection based on YTD trend (management only).

​
Export for accountant

Supported formats:
  • PDF — printable balance sheet with notes
  • XLS — sub-account detail, main entries
  • XBRL CCIAA — official chamber filing format (draft)
  • Accountant format — TXT / CSV import to Profis, TeamSystem, Zucchetti

​
Frequently asked questions

It’s a starting point, but tax returns are prepared by the accountant with adjustment entries, fiscal reclassifications, tax calculations. Arya provides the base data.
In Finance → Adjustment entries you can manually enter amortisations, accruals, deferrals, provisions. Or import from the accountant at year-end.
Only Admin, with explicit log. All subsequent entries must be re-executed manually.