CECCARDedicated accountant + digital CFO
Your company's monthly report, in plain words: the Company Mirror.
On the 5th of each month, the Company Mirror writes to you by email and WhatsApp: what you have to pay to the state, whether you have the money for it, how much you have to collect and from whom, and what your accountant has done.
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Example of a monthly letter
What you receive on the 5th of each month
- “What do I have to pay to the state?”How much, by when and which returns are next.
- “Do I have the money for it?”The lowest point of the account in the coming month.
- “How much do I have to collect, and from whom?”What is past its due date, and from whom.
- “How is the company doing?”The company score, from 1 to 10, and what pulls it down.
The Company Mirror and the trial balance: in short
- The Company Mirror is the monthly letter you receive by email and WhatsApp on the 5th of each month: taxes to pay, money, what your accountant asks of you and how the company has done.
- You upload nothing. The trial balance comes from your accounting, and your accountant stands behind every figure.
- Reading a trial balance: it is read in four columns: opening balance, turnover, total amounts, closing balance. The guide below explains them, with an example.
- The balance sheet starts from the trial balance: what the company owns, what it owes, what is left for the shareholders.
Reading the trial balance, in the order that matters
Not a report to read with a pencil in your hand. A letter in the order that matters, written in plain words. You no longer upload anything to an app and no longer wait for a report: you receive it every month, with your accountant.
- What you have to pay to the state How much, by when and which returns are next. ANAF, up to date
- Whether you have the money for it With Your money, up to date: the lowest point of the account in the coming month.
- What your accountant needs from you At most three things, the most important ones.
- How much you have to collect, and from whom What is past its due date, and from whom.
- Whether you made money Invoiced, profit and how much you can take out of the company. Your money, up to date
- What is out of the ordinary, what your accountant did, what was closed without you The company score, from 1 to 10, and the signals that matter.
Radu, your AI CFO
The letter tells you whether you made money. Radu tells you why: he compares months, quarters and years, by client and by expense, from your company's figures.
10 questions a month to Radu are included. The figures in the example are invented.
Why did I invoice more in Q3, but the profit went down?
Invoicing grew by 18% compared with last year, but costs grew by 32%. The biggest increase: subcontracting, 31,000 RON more.
| Q3 2025 | Q3 2026 | |
|---|---|---|
| Invoiced, RON | 182,000 | 214,000 |
| Costs, RON | 141,000 | 186,000 |
| Profit, RON | 41,000 | 28,000 |
Next step: the margin per client, so you see which client subcontracting eats the profit on.
How to read the trial balance
Reading a trial balance starts with four columns. Once you know them, the rest is looking at a few key accounts.
Opening balance
What was in the account at the start of the month. Debit or credit, depending on the account.
Turnover
Everything that moved during the month: what went on the debit side, what went on the credit side.
Total amounts
The opening balance plus the turnover. Your accountant's check: the debit total must equal the credit total.
Closing balance
What is left at the end of the month. From it you read how much you have in the bank, how much you have to collect, how much you owe.
| Account | Name | Opening balance | Turnover | Total amounts | Closing balance | ||||
|---|---|---|---|---|---|---|---|---|---|
| Debit | Credit | Debit | Credit | Debit | Credit | Debit | Credit | ||
| 5121 | Bank accounts | 20,000 | · | 60,000 | 45,000 | 80,000 | 45,000 | 35,000 | · |
| 5311 | Cash in hand | 1,000 | · | 500 | 800 | 1,500 | 800 | 700 | · |
| 4111 | Customers | 15,000 | · | 70,000 | 60,000 | 85,000 | 60,000 | 25,000 | · |
| 401 | Suppliers | · | 8,000 | 30,000 | 28,000 | 30,000 | 36,000 | · | 6,000 |
| 4423 | VAT payable | · | 2,000 | 2,000 | 4,000 | 2,000 | 6,000 | · | 4,000 |
| 455 | Shareholders, current accounts | · | 10,000 | · | · | · | 10,000 | · | 10,000 |
| 121 | Profit and loss | · | · | 48,000 | 62,000 | 48,000 | 62,000 | · | 14,000 |
| … | All other accounts (share capital, reserves, income, expenses) | · | 16,000 | 62,000 | 72,700 | 62,000 | 88,700 | · | 26,700 |
| Total | 36,000 | 36,000 | 272,500 | 272,500 | 308,500 | 308,500 | 60,700 | 60,700 | |
The debit total must equal the credit total, in each group of columns. If it does not, your accountant looks for the difference before closing the month.
What the accounts in the example say
- 5121 Bank. Debit closing balance 35,000: that is what the bank statement should show at the end of the month. If it does not match, a payment or a receipt is missing.
- 5311 Cash in hand. The cash in the till. It cannot be negative: a credit balance on cash means a cash payment recorded without the cash being received.
- 4111 Customers. Debit 25,000: money to collect. The useful question: how much of it is past its due date?
- 401 Suppliers. Credit 6,000: what you owe suppliers. You put it next to the bank to see whether you can afford to pay.
- 4423 VAT payable. Credit 4,000: VAT to pay to the state. You find the deadline in the letter, under "what you have to pay".
- 121 Profit and loss. Credit 14,000: profit. A debit balance would be a loss. The result appears here after your accountant closes income and expenses.
- 455 Shareholders, current accounts. Credit 10,000: the company owes the shareholder, for example a loan made to the company. It is repaid, not "taken out" as a dividend. How much you can take out of the company.
Reading the balance sheet: from the trial balance to the balance sheet
The balance sheet is built from the trial balance: on one side what the company owns (money in the bank, amounts to collect from customers, stock), on the other what it owes (suppliers, the state, shareholders) and what is left for the shareholders. The difference between them is the company's equity.
The same equity decides whether you can pay dividends: see net assets and Law 239/2025.
Calculated or estimated: we always tell you where the figure comes from
calculated means from the trial balance or from the returns. estimated means from the month's invoices and bank, until your accountant closes the month.
New company? You receive a starting letter: the steps left until the company runs on its own, from your accountant's access to SPV (the Virtual Private Space) to the bank and the first invoice.
Questions about the Company Mirror
When do I receive the letter?
On the 5th of each month, about the month that has just ended, by email and WhatsApp. Administrators of companies that had activity in the previous month receive it.
What is the trial balance?
The list of all the company's accounts, with four columns: opening balance, turnover, total amounts and closing balance. Your accountant uses it to check that the entries are balanced (total debit equal to total credit) and to prepare the balance sheet. The guide on this page explains it with an example.
How do I read a trial balance?
You look at the closing balances of a few key accounts: the bank (5121), cash (5311), customers (4111), suppliers (401), VAT payable (4423), profit (121) and the shareholders' accounts (455). They tell you how much you have in the bank, how much you have to collect, how much you owe and whether the company is making money. The Company Mirror does this for you every month.
What is the difference between the trial balance and the balance sheet?
The trial balance is the list of accounts on a date, with their movements. The balance sheet is part of the annual financial statements you file, built from the trial balance: what the company owns, what it owes and what is left for the shareholders.
Does it cost anything extra?
No. The Company Mirror comes with the subscription: SRL from 49 €/month, PFA from 39 €/month.
Can I see what it looks like for my company first?
Yes. Ask us when we book the price call and we will show you what the letter would look like for your company.