💰
Where Your Money Is Going
Cost of Goods Sold
The business is spending nearly 46 cents of every sales franc just buying the products it sells — worth checking whether supplier pricing can be renegotiated.
Staff Salaries & Wages
The single largest cost after goods, and normal for a retail business — but with the business running at a loss any growth in headcount needs careful justification.
Miscellaneous Expenses
This category is entirely unitemised — you have no visibility into what is being spent here. That is a risk that needs to be addressed before the next reporting period.
Software Subscriptions
These jumped by CHF 1,650 in Q4 with no explanation and the bank statement shows multiple overlapping tools that may duplicate each other.
🔴
Issues We Found
Duplicate Payment
CHF 23,517.10
The bank statement shows CHF 23,517.10 was sent to Alpine Office Solutions GmbH twice on the same day in January, with the second payment immediately pushing the account CHF 4,305.70 into overdraft. Although one payment was reversed the following day the duplicate still triggered an overdraft fee of CHF 120.00 that you should not have had to pay.
→
Contact your bank this week and ask them to refund the CHF 120.00 overdraft fee on the grounds that it was caused entirely by a duplicate payment error, and put a two-person approval rule in place for any single payment above CHF 5,000.
Unverified Transfer
CHF 2,000.00
CHF 2,000.00 was wired out of the account on 27 March to a vendor described only as UNKNOWN VENDOR with no supporting invoice anywhere in the documents. If this payment cannot be matched to an approved supplier and a legitimate invoice it may represent fraud.
→
Freeze any future payments to this reference immediately, identify who authorised this transfer, and obtain a signed invoice before the end of this week — if no invoice exists report it to your bank.
Fraud Warning Signs
CHF 4,000.00
Digital Growth Partners has no registered address on their bill, no VAT number, and asks you to pay into a bank account communicated by email rather than printed on the invoice — all three of these are recognised warning signs of invoice fraud. The amount involved is CHF 4,000.00.
→
Do not transfer any funds until you have independently verified this supplier exists, confirmed their bank details by phone on a number you find yourself, and received a formal invoice with a registered business address.
Duplicate Expense Claim
CHF 1,780.00
The same staff member submitted two identical expense claims of CHF 890.00 each on consecutive days — 17 and 18 March — and both were paid out, totalling CHF 1,780.00. Unless there is a genuine reason why the same person incurred the same amount on two consecutive days, one of these payments is likely a duplicate.
→
Ask them to provide receipts for both claims this week — if they cover the same expenses, recover CHF 890.00 immediately.
Double Billing
CHF 372.95
Two Swisscom bills were raised for exactly the same services in January — one dated 1 January and one dated 12 January — covering identical items at the identical total of CHF 372.95. If both have been or will be paid, you will have paid CHF 372.95 twice for one month of internet and mobile services.
→
Contact Swisscom now, confirm which bill is the valid one, ensure only one payment is made, and ask Swisscom to explain why a second bill was issued.
📈
How Profitable You Are
The business brought in CHF 510,800 in 2025 but spent CHF 529,950, leaving a net loss of CHF 19,150 — meaning for every CHF 1.00 earned the business actually spent CHF 1.04, which is unsustainable.
The business lost money in three out of four quarters in 2025 — Q1 lost CHF 15,380, Q2 lost CHF 7,310, and Q3 lost CHF 1,440 — the business was loss-making for nine out of twelve months of the year.
The single biggest risk going forward is the combination of uncontrolled miscellaneous expenses with no breakdown, rising staff reimbursements, and a bank balance that dipped into overdraft in February — if client payments slow down even slightly the business could quickly find itself unable to cover monthly fixed costs.
⚡
What To Do Next
1
Investigate and freeze the unknown wire transfer, and verify Digital Growth Partners before paying
Between an unverified CHF 2,000.00 wire transfer to an unknown vendor and a CHF 4,000.00 invoice carrying multiple fraud warning signs, you could save or protect CHF 6,000.00 this week alone with two targeted checks.
💰 Protect up to CHF 6,000.00
2
Recover the duplicate expense claim and reclaim the wrongful overdraft fee
Recover the duplicate K. Mueller expense reimbursement of CHF 890.00 and contact the bank to reclaim the CHF 120.00 overdraft fee that was caused by the Alpine Office Solutions duplicate payment error — you could recover CHF 1,010.00 with two phone calls.
💰 Recover CHF 1,010.00
3
Audit all active software subscriptions and resolve the Adobe double-billing
Cancel overlapping tools and fix the Adobe billing conflict between the annual and monthly plans — doing so could save CHF 877.80 over the next twelve months and gives you a clear audit trail for any future software spend.
💰 Save CHF 877.80/year
🔄
What's Changed Since Last Time
Still Happening
Alpine Office Solutions duplicate payment risk has resurfaced — the bank statement confirms the payment was made twice and although one was reversed it still caused an overdraft. This issue was flagged in the previous report and has not been resolved.
Still Happening
No signed delivery confirmation for the Alpine Office Solutions order — this remains unresolved since last analysis. Until this is confirmed in writing the business has no legal protection if a dispute arises.
Getting Worse
Staff expense reimbursements are increasing — the 2025 full-year total was CHF 5,730 but Q1 2026 alone already shows CHF 1,726.30 paid in just three months, putting the business on track for over CHF 6,900 in 2026. This trajectory needs investigation now.
Getting Worse
Software subscription costs increased unexplainably in Q4 2025 — the bank statement shows at least six tools running simultaneously with potential overlaps. No action was taken since the last report flagged this.
New Issue
Digital Growth Partners — a completely new and unverified supplier has appeared this period with a CHF 4,000.00 bill carrying multiple fraud warning signs including no registered address, no VAT number, and payment details sent by email. This did not appear in any previous analysis.
Improved
Profitability moved in the right direction in Q4 2025 — the business moved from a full-year loss of CHF 19,150 to a Q4 profit of CHF 4,980, suggesting the cost controls discussed in the last report are beginning to take effect.