The three-statement model in accounting refers to the integration of the three primary financial statements — the Income Statement, Balance Sheet, and Cash Flow Statement — into a single, dynamically linked financial model.
- Income Statement: Projects a company's revenues, expenses, and profits over a period.
- Balance Sheet: Shows a company's assets, liabilities, and equity at a specific point in time.
- Cash Flow Statement: Tracks the movement of cash into and out of the business from operating, investing, and financing activities.
Three-State Model Domits part of Financieelsysteem BV
2024 - 2026
Income Statement
Year | Metric (in €M) | # |
|---|---|---|
2026 | Revenue | < 0,1 |
Net Income | < 0,1 | |
2025 | Revenue | < 0,1 |
Net Income | < 0,1 | |
2024 | Revenue | < 0,1 |
Net Income | < 0,1 |
Balance Sheet
Year | Metric (in €M) | # |
|---|---|---|
2026 | Total Assets | < 0,1 |
Total Liabilities | 0 | |
Shareholders’ Equity | < 0,1 | |
2025 | Total Assets | < 0,1 |
Total Liabilities | 0 | |
Shareholders’ Equity | < 0,1 | |
2024 | Total Assets | < 0,1 |
Total Liabilities | 0 | |
Shareholders’ Equity | < 0,1 |
Cash Flow Statement
Year | Metric (in €M) | # |
|---|---|---|
2026 | Operating Cash Flow | < 0,1 |
2025 | Operating Cash Flow | < 0,1 |
2024 | Operating Cash Flow | < 0,1 |
2026 - 2030
Income Statement Projections
Year | Metric (in €M) | Base Case | Pessimistic Case | Optimistic Case |
|---|---|---|---|---|
2030 | Revenue | 100 | 25 | 250 |
Net Income | 50 | 13 | 130 | |
2028 | Revenue | 40 | 10 | 100 |
Net Income | 20 | 5 | 50 | |
2026 | Revenue | 4 | 2 | 20 |
Net Income | 2 | 1 | 1 |
Balance Sheet Projections
Year | Metric (in €M) | Base Case | Pessimistic Case | Optimistic Case |
|---|---|---|---|---|
2030 | Total Assets | 50 | 13 | 130 |
Total Liabilities | 5 | 1 | 10 | |
Shareholders’ Equity | 45 | 12 | 120 | |
2028 | Total Assets | 20 | 5 | 50 |
Total Liabilities | 2 | 0,5 | 5 | |
Shareholders’ Equity | 18 | 4,5 | 45 | |
2026 | Total Assets | 2 | 1 | 10 |
Total Liabilities | 0,2 | 0,1 | 1 | |
Shareholders’ Equity | 0,8 | 0,9 | 0 |
Cash Flow Statement Projections
Year | Metric (in €M) | Base Case | Pessimistic Case | Optimistic Case |
|---|---|---|---|---|
2030 | Operating Cash Flow | 40 | 10 | 100 |
Investing Cash Flow | (20) | (6) | (30) | |
Financing Cash Flow | (20) | (6) | (30) | |
Net Change in Cash | 0 | (2) | 40 | |
2028 | Operating Cash Flow | 20 | 5 | 50 |
Investing Cash Flow | (10) | (3) | (10) | |
Financing Cash Flow | (10) | (3) | (10) | |
Net Change in Cash | 0 | (1) | 30 | |
2026 | Operating Cash Flow | 2 | 1 | 20 |
Investing Cash Flow | (1) | (0,6) | (4) | |
Financing Cash Flow | (1) | (0,6) | (4) | |
Net Change in Cash | 0 | (0,2) | 12 |
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