Monthly Villa Finance
& Performance Report
Illustrative Bali Villa · September 2026 · Fictional demonstration data, not a client account
A review, not a bank total. This example follows booking activity through refunds, channel charges, operating costs, cash timing and open items. Figures come from the supplied fictional model; no source documents are attached or verified in this sample.
01 / Performance snapshot
What the villa produced
24 occupied of 30 whole-villa nights
Occupancy
80.0%
Whole-villa nights sold ÷ available nights
24 / 30 nights · whole villa, not room inventory
ADR
Rp 4,083,333
Revenue after refunds ÷ occupied nights
After refunds, before channel fees; not gross booking value
RevPAN
Rp 3,266,667
Revenue after refunds ÷ available nights
Revenue per available night; this is not room RevPAR
Operating margin
31.6%
Operating result ÷ revenue after refunds
Management measure after channel fees and operating costs; not tax profit
02 / Plan against actual
Variance tells you where to look
Positive cost variance means over budget. This period's modeled operating result is level with budget, but the path there has shifted: revenue is ahead while channel fees and operating spend are also higher.
Operating result · actual vs budget
Rp 31,000,000 vs Rp 31,000,000
Same result in this illustration; review revenue quality, fees and cost drivers before drawing conclusions.
| Measure | Actual | Budget | Variance | Reading |
|---|---|---|---|---|
| Gross bookings | Rp 100,000,000 | Rp 96,000,000 | +Rp 4,000,000 | Before refunds and fees |
| Revenue after refunds | Rp 98,000,000 | Rp 94,000,000 | +Rp 4,000,000 | Gross less refunds |
| Channel fees | Rp 15,000,000 | Rp 14,000,000 | +Rp 1,000,000 | Positive variance increases cost |
| Operating costs | Rp 52,000,000 | Rp 49,000,000 | +Rp 3,000,000 | Positive variance is adverse |
| Operating result | Rp 31,000,000 | Rp 31,000,000 | Rp 0 | Not tax profit |
| Occupancy | 80.0% | 73.3% | +6.7 pp | Whole-villa nights |
| Staff records | Rp 25,000,000 | Rp 25,000,000 | Rp 0 | On budget |
| Utilities | Rp 8,000,000 | Rp 6,000,000 | +Rp 2,000,000 | Review variance |
| Cleaning & supplies | Rp 7,000,000 | Rp 7,000,000 | Rp 0 | On budget |
| Maintenance | Rp 7,000,000 | Rp 6,000,000 | +Rp 1,000,000 | Review variance |
| Administration | Rp 5,000,000 | Rp 5,000,000 | Rp 0 | On budget |
03 / Six-month view
Direction, with the data beneath it
The model tracks revenue after refunds, channel fees and operating costs from April through September. Each month remains inspectable in the table; the graphic uses a common zero baseline rather than a cropped axis.
IDR millions. Column heights share a zero baseline; the small fee series is not magnified to imply a larger movement.
Open the six-month source table
| Month | Revenue after refunds | Channel fees | Operating costs | Operating result |
|---|---|---|---|---|
| April 2026 | Rp 78,000,000 | Rp 12,000,000 | Rp 43,000,000 | Rp 23,000,000 |
| May 2026 | Rp 82,000,000 | Rp 12,000,000 | Rp 45,000,000 | Rp 25,000,000 |
| June 2026 | Rp 88,000,000 | Rp 13,000,000 | Rp 47,000,000 | Rp 28,000,000 |
| July 2026 | Rp 96,000,000 | Rp 14,000,000 | Rp 49,000,000 | Rp 33,000,000 |
| August 2026 | Rp 89,000,000 | Rp 13,000,000 | Rp 47,000,000 | Rp 29,000,000 |
| September 2026 | Rp 98,000,000 | Rp 15,000,000 | Rp 52,000,000 | Rp 31,000,000 |
04 / Booking-to-bank trace
Gross is not the payout
Each channel is bridged from gross activity to refund-adjusted, fee-net proceeds, then compared with receipts modeled in the bank. A difference is an exception to investigate—not an assumed loss or a confirmed receivable.
Portfolio bridge
Rp 83,000,000 due → Rp 80,000,000 received
Rp 3,000,000 unmatched / outstanding. Timing and transaction-level bank matching require human review.
| Channel | Gross | Refunds | Fees | Net due | Received | Unmatched |
|---|---|---|---|---|---|---|
| Airbnb | Rp 55,000,000 | Rp 1,000,000 | Rp 9,000,000 | Rp 45,000,000 | Rp 43,000,000 | Rp 2,000,000 |
| Booking.com | Rp 30,000,000 | Rp 1,000,000 | Rp 5,000,000 | Rp 24,000,000 | Rp 23,000,000 | Rp 1,000,000 |
| Direct | Rp 15,000,000 | Rp 0 | Rp 1,000,000 | Rp 14,000,000 | Rp 14,000,000 | Rp 0 |
| Total | Rp 100,000,000 | Rp 2,000,000 | Rp 15,000,000 | Rp 83,000,000 | Rp 80,000,000 | Rp 3,000,000 |
The model gives channel-level totals only; no reservation IDs or bank transaction lines are supplied, so this is not a completed transaction-level match.
05 / Profit & cash are different views
One period, two bridges
Management P&L
Accrual-style illustration from booking activity and modeled operating costs
Cash bridge
Balance of timing items
Keep the open end visible
| Item | Amount | Treatment |
|---|---|---|
| Closing cash | Rp 39,000,000 | Calculated from the cash bridge |
| Outstanding payout | Rp 3,000,000 | Open until bank receipt is matched |
| Unpaid operating costs | Rp 2,000,000 | Costs incurred less cash paid |
| Owner funding | Rp 5,000,000 | Cash movement, not revenue |
| Owner drawings | Rp 10,000,000 | Cash movement, not operating expense |
| Capital spend | Rp 6,000,000 | Capex is outside this operating result |
A closing bank balance is not the same measure as operating result. Classification and period cut-off depend on evidence and agreed bookkeeping treatment.
06 / Three-month cash outlook
A scenario to question, not a promise
This is the model's assumption-led cash roll-forward. It carries modeled receipts, operating payments, capital spend and drawings forward; it does not estimate occupancy, ADR, bookings, tax, or market conditions.
| Month | Receipts | Operating payments | Capex | Drawings | Closing cash |
|---|---|---|---|---|---|
| October 2026 | Rp 75,000,000 | Rp 53,000,000 | Rp 4,000,000 | Rp 10,000,000 | Rp 47,000,000 |
| November 2026 | Rp 70,000,000 | Rp 54,000,000 | Rp 6,000,000 | Rp 12,000,000 | Rp 45,000,000 |
| December 2026 | Rp 90,000,000 | Rp 58,000,000 | Rp 5,000,000 | Rp 15,000,000 | Rp 57,000,000 |
07 / Next-month actions
Three questions worth carrying forward
Actions are triggered by this fictional period's exact variances and reconciliation gap. They do not presume a cause or an outcome.
- Owner + reviewer
Trace the channel payout difference
Rp 3,000,000 is due in the channel bridge but not in modeled receipts. Compare payout references, bank value dates and statement lines; keep timing items open until supported.
Next measure: unresolved difference after bank-to-payout matching, by channel.
- Villa manager
Explain the utilities variance
Utilities are Rp 8,000,000 against Rp 6,000,000 budget, a Rp 2,000,000 overrun. Review bills, meter periods, occupancy context and any one-off usage with the manager before changing the budget.
Next measure: evidenced utilities spend against the next approved budget and occupancy.
- Manager + owner
Review maintenance and channel economics
Maintenance is Rp 7,000,000 vs Rp 6,000,000, Rp 1,000,000 above budget. Separately, Rp 100,000,000 gross becomes Rp 83,000,000 net due after Rp 2,000,000 refunds and Rp 15,000,000 channel fees. Check job receipts and channel statements; compare like-for-like fee terms without assuming a cause.
Next measure: supported maintenance variance and fees / gross by channel.
08 / Sources, evidence & exceptions
A traceable close shows its gaps
The figures here are generated from the fictional model, not imported documents. A real monthly pack should identify the supplied file, period, source owner, matching status and review note for each material figure.
| Evidence / control | Status in this sample | Review treatment |
|---|---|---|
| Channel statements & booking detail | Model totals only | No document or reservation-level match supplied |
| Bank statement / transaction export | Receipt total modeled | Match payout IDs, amount and bank value date |
| Invoices & receipt evidence | Cost categories modeled | No actual bills or receipts verified |
| Payout difference | Rp 3,000,000 open | Exception review; human clearance required |
| Operating costs not yet paid | Rp 2,000,000 modeled | Owner / manager confirms period and settlement |
09 / Recurring monthly delivery
A digitized workflow, with human checkpoints
Templates, imports, capture and review can make a repeatable monthly close easier to trace. Any automated steps are proposed workflow design—not a currently live integration or a promise of fully autonomous bookkeeping. Chosen tools, setup and package scope must first be agreed.
Agree the close kit
Set report template, entities, accounts, channels, budget, owners and document checklist for the chosen tools and agreed scope.
Collect and import
Use agreed client document folders for digital bank and platform statement imports; capture receipts with a reviewer checking legibility and period.
Apply visible rules
Use agreed category mappings and duplicate checks. Match amount, reference and date windows; retain a link to the source record rather than silently forcing a match.
Review exceptions
Route unmatched payouts, missing evidence, sensitive classifications and unusual movements to a person for explanation and approval.
Close the month
Compare actuals to budget, reconcile schedules and cash, resolve or carry open items, and prepare a review-ready draft.
Approve, deliver, archive
Human approval is required for sensitive classifications and report release. Deliver the agreed monthly owner pack, archive its source trail, then review actions with the owner.
Human approval stays
Unmatched transactions, sensitive classifications and report release require human approval. Every bank payment needs the account owner's explicit authorization; Bali Accounting has no payment authority.
15th is a target
Delivery by the 15th is targeted only after complete, usable documents arrive on time and open questions are addressed. It is not guaranteed.
Scope comes first
Templates, digital imports, receipt capture and automation depend on selected tools, integrations and agreed package scope—not assumed live features.
Methodology references · checked 5 Oct 2026
Methods worth examining
Fathom · reporting features
Publicly describes variance and trend analysis, driver-based forecasts, scheduled report templates, CSV/PDF reporting and approval drafts.
Bali Estate Manager · owner reporting
Documents gross/net channels, operating expenses, owner movements, occupancy, ADR, RevPAN and reconciliation for villa-owner reporting.
These are public methodology references, not Bali Accounting partners, integrations, endorsements or a best-in-market ranking.
Scope and reliance
Fictional figures demonstrate a possible report structure and guarantee no outcomes. This is management reporting, not an audit, tax advice, tax filing, visa advice or bank payment authorization. Forecasts are assumptions, not promises. Advanced reporting, digital delivery and automation depend on agreed package scope, selected tools and integrations.
A real report would preserve source references, reviewer notes and the status of items still awaiting evidence.