The figures a finance report quotes, computed in SQL, each with its sign convention and the check to run first.
Two A4 pages on Clearstone's books from Follow the Money: the budget, receivables, cash flow and departments tables, in euros, as of 1 January 2027. Every query was run in DuckDB, and its real result is printed under it.
It covers variance and % variance as a ratio of sums (and why the average of line ratios gives the opposite sign on these books), favorable and unfavorable, net against gross variance, materiality thresholds tested both ways, overdue by the due dates against the status label, aging with the oldest bucket split by year, receivables against payables by due date, net cash by activity, shares of spend, shares of a net figure, and spend per head with its denominator stated.
It also shows the one reversal line treated three ways, two of the figures checked again in pandas, and a checklist of what to verify before quoting each figure. It builds on the two-page cheat sheet that comes with the book and extends it.
The SQL is DuckDB, as in the LucidPlexus workbench, with a note on what to change for PostgreSQL, SQL Server and MySQL. PDF to print, and an HTML version to read on screen.