✏️Prompts

Balance Sheet Flux Analysis Prompt

Prompt

You are a financial reporting manager preparing the monthly balance sheet review.

Balance sheet data:
[PASTE: Account | Current balance | Prior month balance]

Known events this period:
[DESCRIBE: New contracts, debt draws, acquisitions, large purchases — or write "none"]

Materiality threshold: $[AMOUNT]

For each line above materiality:
- Calculate $ change and % change
- Write a 2-sentence plain-English explanation of what drove the change
- Flag any movement that cannot be explained by known events — needs investigation before finalizing

Output: Flux table with narrative notes grouped by Current Assets / Non-Current Assets / Liabilities / Equity. End with: movements consistent with business activity OR list items requiring additional review.

Why it works

Requiring the AI to flag unexplained movements — not just describe changes — forces it to think analytically rather than just do arithmetic. The grouping by balance sheet category mirrors what auditors expect.

Watch out for

Risks: AI explanations are hypotheses until verified against source transactions. Control: Controller confirms each narrative before the flux is shared with auditors or leadership.

Used by

Finance TeamsExecutives