The books — Likvid

app.likvid.ai/reports 1–31 AUGUST 2026

Trial balance August 2026 All accounts

Sources current to 12 Aug, 06:20 · 4 postings awaiting approval are included, and counted here rather than hidden.

Account		Opening	Debit	Credit	Closing
Assets
384	Bank account	9,120	41,880	38,600	12,400
311	Trade receivables	8,400	52,300	49,950	10,750
466	VAT deductible	—	9,640	—	9,640
Assets total		17,520	103,820	88,550	32,790
Liabilities
454	Trade payables	−6,200	31,400	33,220	−8,020
467	VAT payable	−1,900	9,300	10,150	−2,750
Liabilities total		−8,100	40,700	43,370	−10,770
Revenue · Expenses
91	Domestic sales	—	—	41,200	−41,200
52	Services used	—	28,600	—	28,600
Total movements		—	173,120	173,120	—

Debit equals credit, which is the point of the exercise. The opening balances reach as far as the bank — the rest of them sit with your accountant, and the table says so rather than implying a complete balance sheet.

Receivables ageing Customers EUR

An empty cell means nothing falls in that band — not zero. Each currency gets its own block, so one total can never swallow another.

Partner	Not due	1–30 days	31–60	61–90	90+	Total	Oldest
Partner Kft.		3,175				3,175	12 days
Customer B Zrt.	4,800					4,800	—
Customer C Kft.			2,050			2,050	47 days
Customer D Bt.					1,900	1,900	118 days
Total	4,800	3,175	2,050	—	1,900	11,925

What counts as an open item is decided in one place, and the same rule answers here, on the partner screen and in the agent's replies. Two truths for one number is not an option.

Journal Live book August 2026

Superseded and reversed postings don't disappear — they're one filter away. The history stays.

Date	Document	Account		Debit	Credit
8 Aug	Invoice 2026/0117	311	Trade receivables	3,175
	Partner Kft.	91	Domestic sales		2,500
		467	VAT payable · 27%		675
Posted by the domestic-sales rule · VAT determined from the invoice's own line, not inferred. The bank credit on 8 Aug matched this invoice by number and amount.
9 Aug	Stripe payout	384	Bank account	5,475
	94 charges, 1 fee	52	Processor fee	311
		311	Trade receivables		5,786

Every posting can say which rule produced it and what it found. Where no rule ran, the row says that too — we don't imply a check that never happened.

ILLUSTRATIVE FIGURES

Closing

A month closes once. Then it stays closed.

A row per month: does the book agree with itself, does it agree with the bank, what's the VAT, what's still out. When those hold, you close it.

The tie-out comes first

Two independent sides — the document side and the money side — have to agree. A difference is not explained away; it is broken down until every unit has an owner. Transfers between your own accounts are recognised as a pair — never as revenue or cost — and one that stays unmatched is reported, not hidden.

Nothing writes into a closed month

What arrives afterwards is shown against the closed month, not slipped into it. A correction is a new, named item in the next open period.

Your accountant checks, doesn't retype

Trial balance, journal and ageing come out in the shape they ask for, and every row points back at the document that caused it. The month leaves as a versioned package — cover sheet, trial balance, journal, balance sheet and P&L, and the closing task list — produced even when the month cannot close yet, with what stands in the way named on the cover.

The authority's picture, next to yours

Where the VAT-return access is switched on, the authority's own list of the month's documents is pulled in and compared: what it knows that you don't have, what you have that it doesn't, what it merely dated differently. "No differences" and "not checked" are shown as two different things.

In beta. The ledger is the newest layer of the product, and opening balances reach as far back as the bank data does.
The close here is not the statutory close. Filing and the official year-end stay with your accountant; this is the material they work from.

A double-entry ledger, readable without an accountant.

A month closes once. Then it stays closed.

The tie-out comes first

Nothing writes into a closed month

Your accountant checks, doesn't retype

The authority's picture, next to yours

See it on your own numbers.