Generated by Pacioli version 45d7c8c (updated 3 years, 1 month ago). Analysis at 2026-05-18T14:50:09+0000 for myAUDTaddress. Return to MAIN PAGE |

Block Pivots (one per detected block)
Network | [150] Statement of cash flows (https://xbrlsite.azurewebsites.net/ifrs-smes/model/report/role/StatementOfCashFlows)
Table | (implied)

Concept arrangement pattern: Increase (decrease) in cash and cash equivalents [RollUp] calculation(https://xbrlsite.azurewebsites.net/ifrs-smes/model/report/role/StatementOfCashFlows,ifrs-smes:AdjustmentsForReconcileProfitLoss), calculation(https://xbrlsite.azurewebsites.net/ifrs-smes/model/report/role/StatementOfCashFlows,ifrs-smes:CashFlowsFromUsedInOperatingActivities), calculation(https://xbrlsite.azurewebsites.net/ifrs-smes/model/report/role/StatementOfCashFlows,ifrs-smes:CashFlowsFromUsedInInvestingActivities), calculation(https://xbrlsite.azurewebsites.net/ifrs-smes/model/report/role/StatementOfCashFlows,ifrs-smes:CashFlowsFromUsedInFinancingActivities), calculation(https://xbrlsite.azurewebsites.net/ifrs-smes/model/report/role/StatementOfCashFlows,ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges), calculation(https://xbrlsite.azurewebsites.net/ifrs-smes/model/report/role/StatementOfCashFlows,ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents)
Entity: 1111111 (http://example.gov/id)
Unit: iso4217:EUR

Concept arrangement pattern: Cash and cash equivalents at beginning of period [RollForward]
Entity: 1111111 (http://example.gov/id)
Unit: iso4217:EUR

Component as one Pivot (ALL facts, but ignoring presentation hints)
Network | [150] Statement of cash flows (https://xbrlsite.azurewebsites.net/ifrs-smes/model/report/role/StatementOfCashFlows)
Table | (implied)

Entity: 1111111 (http://example.gov/id)
Unit: iso4217:EUR

The colours used for the fact values are significant, and have the following meanings:

- Facts that have been checked by consistency rules are in green
- Derived (imputed) facts that have not been checked are in blue
- Inconsistent facts in red
- ...and the rest (reported or mapped or assumed but unckecked) are either in gray (if some rule failed to execute) or black (if no rules exist for the fact's concept)

Fact Table
Network | [150] Statement of cash flows (https://xbrlsite.azurewebsites.net/ifrs-smes/model/report/role/StatementOfCashFlows)
Table | (implied)

# | Block | Reporting Entity [Aspect] | Period [Aspect] | Concept [Aspect] | Noncore Dimensions | Fact Value |  | Unit | Rounding | Parenthetical Explanations | Origin
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
1 | Cash and cash equivalents at beginning of period [RollForward] | 1111111 (http://example.gov/id) | 2025-12-31 | Cash and cash equivalents at beginning of period | null | 28700 |  | iso4217:EUR | INF |  | Reported
2 | Cash and cash equivalents at beginning of period [RollForward] | 1111111 (http://example.gov/id) | 2024-12-31 | Cash and cash equivalents at beginning of period | null | 22075 |  | iso4217:EUR | INF |  | Reported
3 | Cash and cash equivalents at beginning of period [RollForward] | 1111111 (http://example.gov/id) | 2023-12-31 | Cash and cash equivalents at beginning of period | null | 18478 |  | iso4217:EUR | INF |  | Reported
4 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Increase (decrease) in cash and cash equivalents | null | 38532 |  | iso4217:EUR | INF |  | Reported
5 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Increase (decrease) in cash and cash equivalents | null | -91475 |  | iso4217:EUR | INF |  | Reported
6 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Adjustments for non-cash income tax expense | null | 79934 |  | iso4217:EUR | INF |  | Reported
7 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Adjustments for non-cash income tax expense | null | 16348 |  | iso4217:EUR | INF |  | Reported
8 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Effect of exchange rate changes on cash and cash equivalents | null | 0 |  | iso4217:EUR | INF |  | Reported
9 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Effect of exchange rate changes on cash and cash equivalents | null | 0 |  | iso4217:EUR | INF |  | Reported
10 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Profit (loss) | null | 384706 |  | iso4217:EUR | INF |  | Reported
11 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Profit (loss) | null | 267588 |  | iso4217:EUR | INF |  | Reported
12 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Adjustments for non-cash finance costs | null | 800 |  | iso4217:EUR | INF |  | Reported
13 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Adjustments for non-cash finance costs | null | 1200 |  | iso4217:EUR | INF |  | Reported
14 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Increase (decrease) in cash and cash equivalents before effect of exchange rate changes | null | 38532 |  | iso4217:EUR | INF |  | Reported
15 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Increase (decrease) in cash and cash equivalents before effect of exchange rate changes | null | -91475 |  | iso4217:EUR | INF |  | Reported
16 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Adjustments for decrease (increase) in inventories | null | -9461 |  | iso4217:EUR | INF |  | Reported
17 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Adjustments for decrease (increase) in inventories | null | -2870 |  | iso4217:EUR | INF |  | Reported
18 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Adjustments for decrease (increase) in trade accounts receivable | null | -11686 |  | iso4217:EUR | INF |  | Reported
19 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Adjustments for decrease (increase) in trade accounts receivable | null | -52628 |  | iso4217:EUR | INF |  | Reported
20 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Repayments of borrowings, classified as financing activities | null | 100000 |  | iso4217:EUR | INF |  | Reported
21 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Repayments of borrowings, classified as financing activities | null | 0 |  | iso4217:EUR | INF |  | Reported
22 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Payments of finance lease liabilities, classified as financing activities | null | 19884 |  | iso4217:EUR | INF |  | Reported
23 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Payments of finance lease liabilities, classified as financing activities | null | 18423 |  | iso4217:EUR | INF |  | Reported
24 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Proceeds from sales of property, plant and equipment | null | 100000 |  | iso4217:EUR | INF |  | Reported
25 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Proceeds from sales of property, plant and equipment | null | 0 |  | iso4217:EUR | INF |  | Reported
26 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Adjustments for increase (decrease) in trade accounts payable | null | 10120 |  | iso4217:EUR | INF |  | Reported
27 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Adjustments for increase (decrease) in trade accounts payable | null | 10870 |  | iso4217:EUR | INF |  | Reported
28 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Dividends paid, classified as financing activities | null | 150000 |  | iso4217:EUR | INF |  | Reported
29 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Dividends paid, classified as financing activities | null | 100000 |  | iso4217:EUR | INF |  | Reported
30 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Other inflows (outflows) of cash | null | -63850 |  | iso4217:EUR | INF |  | Reported
31 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Other inflows (outflows) of cash | null | 0 |  | iso4217:EUR | INF |  | Reported
32 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Purchase of property, plant and equipment, classified as investing activities | null | 485000 |  | iso4217:EUR | INF |  | Reported
33 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Purchase of property, plant and equipment, classified as investing activities | null | 435000 |  | iso4217:EUR | INF |  | Reported
34 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Cash flows from (used in) operating activities | null | 693416 |  | iso4217:EUR | INF |  | Reported
35 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Cash flows from (used in) operating activities | null | 461948 |  | iso4217:EUR | INF |  | Reported
36 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Adjustments for depreciation and amortisation expense | null | 270360 |  | iso4217:EUR | INF |  | Reported
37 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Adjustments for depreciation and amortisation expense | null | 219547 |  | iso4217:EUR | INF |  | Reported
38 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss | null | 31700 |  | iso4217:EUR | INF |  | Reported
39 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss | null | 1700 |  | iso4217:EUR | INF |  | Reported
40 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Adjustments for provisions | null | 793 |  | iso4217:EUR | INF |  | Reported
41 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Adjustments for provisions | null | 193 |  | iso4217:EUR | INF |  | Reported
42 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Cash flows from (used in) financing activities | null | -269884 |  | iso4217:EUR | INF |  | Reported
43 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Cash flows from (used in) financing activities | null | -118423 |  | iso4217:EUR | INF |  | Reported
44 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Cash flows from (used in) investing activities | null | -385000 |  | iso4217:EUR | INF |  | Reported
45 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Cash flows from (used in) investing activities | null | -435000 |  | iso4217:EUR | INF |  | Reported
46 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2025-01-01 to 2025-12-31 | Total adjustments to reconcile profit (loss) | null | 372560 |  | iso4217:EUR | INF |  | Reported
47 | Increase (decrease) in cash and cash equivalents [RollUp] | 1111111 (http://example.gov/id) | 2024-01-01 to 2024-12-31 | Total adjustments to reconcile profit (loss) | null | 194360 |  | iso4217:EUR | INF |  | Reported

Model Structure
Network | [150] Statement of cash flows (https://xbrlsite.azurewebsites.net/ifrs-smes/model/report/role/StatementOfCashFlows)
Table | (implied)

# | Label | Report Element Class | Period Type | Balance | Name
--- | --- | --- | --- | --- | ---
1 | Statement of cash flows [abstract] | Abstract |  |  | ifrs-smes:StatementOfCashFlowsAbstract
2 | Increase (decrease) in cash and cash equivalents [roll up] | Abstract |  |  | report:IncreaseDecreaseInCashAndCashEquivalentsRollUp
3 | Increase (decrease) in cash and cash equivalents before effect of exchange rate changes [roll up] | Abstract |  |  | report:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChangesRollUp
4 | Cash flows from (used in) operating activities [roll up] | Abstract |  |  | ifrs-smes:CashFlowsFromUsedInOperatingActivitiesAbstract
5 | Profit (loss) | Concept (Monetary) | duration | credit | ifrs-smes:ProfitLoss
6 | Adjustments to reconcile profit (loss) [abstract] | Abstract |  |  | ifrs-smes:AdjustmentsForReconcileProfitLossAbstract
7 | Adjustments for non-cash income tax expense | Concept (Monetary) | duration | debit | ifrs-smes:AdjustmentsForNoncashIncomeTaxExpense
8 | Adjustments for non-cash finance costs | Concept (Monetary) | duration | debit | ifrs-smes:AdjustmentsForNoncashFinanceCosts
9 | Adjustments for decrease (increase) in inventories | Concept (Monetary) | duration | debit | ifrs-smes:AdjustmentsForDecreaseIncreaseInInventories
10 | Adjustments for decrease (increase) in trade accounts receivable | Concept (Monetary) | duration | debit | ifrs-smes:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
11 | Adjustments for increase (decrease) in trade accounts payable | Concept (Monetary) | duration | debit | ifrs-smes:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
12 | Adjustments for depreciation and amortisation expense | Concept (Monetary) | duration | debit | ifrs-smes:AdjustmentsForDepreciationAndAmortisationExpense
13 | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss | Concept (Monetary) | duration | debit | ifrs-smes:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
14 | Adjustments for provisions | Concept (Monetary) | duration | debit | ifrs-smes:AdjustmentsForProvisions
15 | Total adjustments to reconcile profit (loss) | Concept (Monetary) | duration | debit | ifrs-smes:AdjustmentsForReconcileProfitLoss
16 | Other inflows (outflows) of cash | Concept (Monetary) | duration | debit | ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
17 | Cash flows from (used in) operating activities | Concept (Monetary) | duration |  | ifrs-smes:CashFlowsFromUsedInOperatingActivities
18 | Cash flows from (used in) investing activities [roll up] | Abstract |  |  | ifrs-smes:CashFlowsFromUsedInInvestingActivitiesAbstract
19 | Proceeds from sales of property, plant and equipment | Concept (Monetary) | duration | debit | ifrs-smes:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
20 | Purchase of property, plant and equipment, classified as investing activities | Concept (Monetary) | duration | credit | ifrs-smes:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
21 | Cash flows from (used in) investing activities | Concept (Monetary) | duration | debit | ifrs-smes:CashFlowsFromUsedInInvestingActivities
22 | Cash flows from (used in) financing activities [roll up] | Abstract |  |  | ifrs-smes:CashFlowsFromUsedInFinancingActivitiesAbstract
23 | Repayments of borrowings, classified as financing activities | Concept (Monetary) | duration | credit | ifrs-smes:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
24 | Payments of finance lease liabilities, classified as financing activities | Concept (Monetary) | duration | credit | ifrs-smes:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
25 | Dividends paid, classified as financing activities | Concept (Monetary) | duration | credit | ifrs-smes:DividendsPaidClassifiedAsFinancingActivities
26 | Cash flows from (used in) financing activities | Concept (Monetary) | duration | debit | ifrs-smes:CashFlowsFromUsedInFinancingActivities
27 | Increase (decrease) in cash and cash equivalents before effect of exchange rate changes | Concept (Monetary) | duration | debit | ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
28 | Effect of exchange rate changes on cash and cash equivalents | Concept (Monetary) | duration | debit | ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalents
29 | Increase (decrease) in cash and cash equivalents | Concept (Monetary) | duration | debit | ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents
30 | Cash and cash equivalents [roll forward] | Abstract |  |  | report:CashAndCashEquivlentsRollForward
31 | Cash and cash equivalents at beginning of period | Concept (Monetary) | instant | debit | ifrs-smes:CashAndCashEquivalents
32 | Increase (decrease) in cash and cash equivalents | Concept (Monetary) | duration | debit | ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents
33 | Cash and cash equivalents at end of period | Concept (Monetary) | instant | debit | ifrs-smes:CashAndCashEquivalents

No graph, because there are no subclass definitions.

For more information: http://accounting.auditchain.finance/index.html
DISCLAIMER: this analysis is provided by software still under development, and likely incomplete or even erroneous; do NOT use it other than for experimental, inconsequential purposes