CFO ANALYSIS — Key Findings
December 2025 was an anomaly: Only $515 revenue but $70K+ in expenses, including a year-end bonus payroll spike ($43K vs typical $24K). Liquid assets dropped from $584K in November to $496K in December due to the combination of light revenue and bonus payroll.
The Chase CC mystery is solved: $136K in MACU CC payments maps to $159K in actual Chase purchases. Timing differences between statement cycles explain the gap — you're catching up on prior month's spend.
Software & SaaS is the #1 CC expense at $46K/yr (29%). Top recurring: Scalable.co ($18K), Soulence Tax ($16K), Adobe ($3K), Comcast Biz ($3K), AT&T ($2.8K). Review for consolidation opportunities.
Professional Services jumped 72% YoY ($21K→$36K). Driven by EcoGrafx and MWC Productions. Worth monitoring — is this temporary or structural growth?
Travel spending tripled YoY ($2.9K→$8.5K). More client visits and conferences. Still modest at $700/mo average — acceptable for landscape architecture.
Bank fees dropped from $10.5K to $0. Excellent cleanup. Your reconciliation process is working.
Personal spending on the business card is modest (~$20K, 12.8% of CC total). Mostly groceries, family dining, retail. Good spending discipline.
$159K Chase spend virtually identical to 2024 ($159K) — flat YoY despite growth. Demonstrates strong cost discipline. Outpacing expense growth with revenue growth is excellent.