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improve balance sheet script

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This commit is contained in:
Roger Oriol
2024-12-21 16:47:38 +01:00
parent eaeaf91a1c
commit 0443c308f8
16 changed files with 393 additions and 436 deletions
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245
commands/balance-sheet
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@@ -5,8 +5,9 @@ from beancount.parser import printer
import argparse
from tabulate import tabulate
from decimal import Decimal
from beancount.core.amount import Amount, sub, mul
from beancount.core.amount import Amount, add, sub, mul
from math import floor
from datetime import datetime, timedelta
class bcolors:
HEADER = '\033[95m'
@@ -22,213 +23,130 @@ class bcolors:
def draw_line():
print('─' * 30)
def get_sum_invest_funds(balances):
sum = 0
for account, balance in balances.items():
if account.startswith("Assets:Invest:R4:"):
parts = account.split(":")
if len(parts) == 5:
sum = balance if sum == 0 else sum + balance
result = sum.get_only_position().units
return Amount(Decimal(round(result.number, 2)), result.currency).to_string()
def get_last_month_timestamps(date):
month = int(date.split("-")[1])
year = int(date.split("-")[0])
d = datetime(year, month, 1)
end_date = d - timedelta(days=1)
start_date = f"{end_date.year}-{end_date.month}-01"
return start_date, end_date.strftime("%Y-%m-%d")
def get_sum_stocks(balances):
def get_sum_balances(balances, account_prefix):
sum = 0
for account, balance in balances.items():
if account.startswith("Assets:Invest:R4:"):
parts = account.split(":")
if len(parts) == 4:
sum = balance if sum == 0 else sum + balance
result = sum.get_only_position().units
return Amount(Decimal(round(result.number, 2)), result.currency).to_string()
def get_total_inversions(balances):
sum = 0
for account, balance in balances.items():
if account.startswith("Assets:Invest:R4:"):
if account.startswith(account_prefix):
sum = balance if sum == 0 else sum + balance
result = sum.get_only_position().units
return Amount(Decimal(round(result.number, 2)), result.currency)
def get_total_propietats(balances):
sum = 0
for account, balance in balances.items():
if account.startswith("Assets:PersonalProperty:"):
sum = balance if sum == 0 else sum + balance
result = sum.get_only_position().units
return Amount(Decimal(round(result.number, 2)), result.currency).to_string()
def get_total_debt_assets(balances):
sum = 0
for account, balance in balances.items():
if account.startswith("Assets:Debt:"):
sum = balance if sum == 0 else sum + balance
if sum != 0 and sum.get_only_position() != None:
result = sum.get_only_position().units
return Amount(Decimal(round(result.number, 2)), result.currency).to_string()
else:
if sum == 0 or sum.get_only_position() == None:
return Amount(Decimal(0), "EUR").to_string()
def get_total_benefits(balances):
sum = 0
for account, balance in balances.items():
if account.startswith("Assets:Benefits:"):
sum = balance if sum == 0 else sum + balance
if sum != 0 and sum.get_only_position() != None:
result = sum.get_only_position().units
return Amount(Decimal(round(result.number, 2)), result.currency).to_string()
else:
return Amount(Decimal(0), "EUR").to_string()
def get_total_assets(balances):
sum = 0
for account, balance in balances.items():
if account.startswith("Assets:"):
sum = balance if sum == 0 else sum + balance
if sum != 0 and sum.get_only_position() != None:
result = sum.get_only_position().units
return Amount(Decimal(round(result.number, 2)), result.currency)
else:
return Amount(Decimal(0), "EUR")
def get_total_liabilites(balances):
sum = 0
for account, balance in balances.items():
if account.startswith("Liabilities:"):
sum = balance if sum == 0 else sum + balance
if sum != 0 and sum.get_only_position() != None:
result = sum.get_only_position().units
return Amount(Decimal(round(result.number, 2) * -1), result.currency)
else:
return Amount(Decimal(0), "EUR")
result = sum.get_only_position().units
return Amount(Decimal(round(result.number, 2)), result.currency).to_string()
def get_net_worth(balances):
return sub(get_total_assets(balances), get_total_liabilites(balances))
total_assets = Amount.from_string(get_sum_balances(balances, "Assets:"))
total_liabilities = Amount.from_string(get_sum_balances(balances, "Liabilities:"))
return add(total_assets, total_liabilities)
def get_debt_to_assets_ratio(balances, max):
assets = 0
liabilities = 0
for account, balance in balances.items():
if account.startswith("Assets:"):
assets = balance if assets == 0 else assets + balance
elif account.startswith("Liabilities:"):
liabilities = balance if liabilities == 0 else liabilities + balance
total_liabilities = Amount(Decimal(0), "EUR") if liabilities.get_only_position() == None else liabilities.get_only_position().units
total_assets = Amount(Decimal(0), "EUR") if assets.get_only_position() == None else assets.get_only_position().units
total_assets = Amount.from_string(get_sum_balances(balances, "Assets:"))
total_liabilities = Amount.from_string(get_sum_balances(balances, "Liabilities:"))
result = round(((total_liabilities.number * -1) / total_assets.number) * 100, 2)
return f"{bcolors.FAIL if result >= max else bcolors.OKGREEN}{result} %{bcolors.ENDC}"
def get_basic_liquidity_ratio(balances, min):
def get_emergency_fund_ratio(balances, expenses, low, mid):
liquid = 0
living_expenses = 2000 # TODO: Hardcoded
living_expenses = expenses[0].position.get_only_position().units.number
for account, balance in balances.items():
if account.startswith("Assets:Liquid"):
liquid = balance if liquid == 0 else liquid + balance
total_liquid = Amount(Decimal(0), "EUR") if liquid.get_only_position() == None else liquid.get_only_position().units
result = round(total_liquid.number / living_expenses, 2)
return f"{bcolors.FAIL if result < min else bcolors.OKGREEN}{result}{bcolors.ENDC}"
color = bcolors.FAIL if result < low else bcolors.OKGREEN if result > mid else bcolors.WARNING
return f"{color}{result}{bcolors.ENDC}"
def get_investment_assets_to_net_worth_ratio(balances, min):
result = round((get_total_inversions(balances).number / get_net_worth(balances).number) * 100, 2)
total_investment = Amount.from_string(get_sum_balances(balances, "Assets:Invest:"))
result = round((total_investment.number / get_net_worth(balances).number) * 100, 2)
return f"{bcolors.FAIL if result < min else bcolors.OKGREEN}{result} %{bcolors.ENDC}"
def get_liquid_assets_to_net_worth_ratio(balances, min):
liquid = 0
for account, balance in balances.items():
if account.startswith("Assets:Liquid"):
if account.startswith("Assets:Liquid") or account.startswith("Assets:Invest"):
liquid = balance if liquid == 0 else liquid + balance
total_liquid = Amount(Decimal(0), "EUR") if liquid.get_only_position() == None else liquid.get_only_position().units
result = round((total_liquid.number / get_net_worth(balances).number) * 100, 2)
return f"{bcolors.FAIL if result < min else bcolors.OKGREEN}{result} %{bcolors.ENDC}"
def get_savings_ratio(balances, min):
monthly_savings_for_investment = 1200 # TODO: Hardcoded
gross_monthly_income = 3300 # TODO: Hardcoded
result = round((monthly_savings_for_investment / gross_monthly_income) * 100, 2)
def get_savings_ratio(balances, gross_monthly_income, monthly_savings, min):
result = round((monthly_savings.number / gross_monthly_income) * 100, 2)
return f"{bcolors.FAIL if result < min else bcolors.OKGREEN}{result} %{bcolors.ENDC}"
def get_debt_service_ratio(balances, max):
monthly_debt_repayment = 0 # TODO: Hardcoded
gross_monthly_income = 3300 # TODO: Hardcoded
result = round((monthly_debt_repayment / gross_monthly_income) * 100, 2)
def get_debt_service_ratio(balances, gross_monthly_income, debt_payments, max):
result = round((debt_payments.number / gross_monthly_income) * 100, 2)
return f"{bcolors.FAIL if result >= max else bcolors.OKGREEN}{result} %{bcolors.ENDC}"
def get_non_mortgage_debt_service_ratio(balances, max):
monthly_mortgage_debt_repayment = 0 # TODO: Hardcoded
gross_monthly_income = 3300 # TODO: Hardcoded
result = round((monthly_mortgage_debt_repayment / gross_monthly_income) * 100, 2)
def get_non_mortgage_debt_service_ratio(balances, gross_monthly_income, mortgage_payments, max):
result = round((mortgage_payments.number / gross_monthly_income) * 100, 2)
return f"{bcolors.FAIL if result >= max else bcolors.OKGREEN}{result} %{bcolors.ENDC}"
def get_solvency_ratio(balances, min):
result = round((get_net_worth(balances).number / get_total_assets(balances).number) * 100, 2)
total_assets = Amount.from_string(get_sum_balances(balances, "Assets:"))
result = round((get_net_worth(balances).number / total_assets.number) * 100, 2)
return f"{bcolors.FAIL if result < min else bcolors.OKGREEN}{result} %{bcolors.ENDC}"
def get_max_leveraged_investment(balances):
assets = get_total_assets(balances)
return Amount(round(assets.number * Decimal(0.9), 2), assets.currency).to_string()
def get_estalvi(balances):
accounts = [
"Assets:Liquid:Caixabank:Estalvi",
"Assets:Liquid:TradeRepublic:EUR"
]
total = 0
for account in accounts:
if account in balances:
if total == 0:
total = balances[account]
else:
total = total + balances[account]
return total
total_assets = Amount.from_string(get_sum_balances(balances, "Assets:"))
return Amount(round(total_assets.number * Decimal(0.9), 2), total_assets.currency).to_string()
def get_position_as_str(inventory):
position = inventory.get_only_position()
if position is None:
return position
else:
return position.to_string()
return Amount(Decimal(round(position.units.number, 2)), position.units.currency).to_string()
def print_report(date, balances):
def print_report(date, balances, expenses, income, debt_payments, mortgage_payments, savings):
print(f"{bcolors.BOLD}Balance Sheet (date={date}){bcolors.ENDC}")
draw_line()
print(f"{bcolors.BOLD}Assets{bcolors.ENDC}")
print(f"\t{bcolors.BOLD}Liquids{bcolors.ENDC}")
print(tabulate([
["Corrent", get_position_as_str(balances["Assets:Liquid:Caixabank:Corrent"])],
["Estalvi", get_position_as_str(get_estalvi(balances))],
["Compte d'inversió", get_position_as_str(balances["Assets:Liquid:R4:EUR"])],
["Total líquids", get_position_as_str(balances["Assets:Liquid:R4:EUR"] + balances["Assets:Liquid:Caixabank:Corrent"] + get_estalvi(balances))],
["Corrent", get_sum_balances(balances, "Assets:Liquid:Caixabank:Corrent")],
["Estalvi", get_sum_balances(balances, "Assets:Liquid:Estalvi")],
["Compte d'inversió", get_sum_balances(balances, "Assets:Liquid:R4:EUR")],
["Total líquids", get_sum_balances(balances, "Assets:Liquid:")],
]))
print(f"\t{bcolors.BOLD}Inversions{bcolors.ENDC}")
print(tabulate([
["Fons d'inversió", get_sum_invest_funds(balances)],
["Accions", get_sum_stocks(balances)],
["Renta fixa", Amount(Decimal(0), "EUR").to_string()],
["Total inversions", get_total_inversions(balances).to_string()],
["Fons d'inversió", get_sum_balances(balances, "Assets:Invest:Fund:")],
["ETFs", get_sum_balances(balances, "Assets:Invest:ETF:")],
["Accions", get_sum_balances(balances, "Assets:Invest:Stock:")],
["Renta fixa", get_sum_balances(balances, "Assets:Invest:Fixed:")],
["Total inversions", get_sum_balances(balances, "Assets:Invest:")],
]))
print(f"\t{bcolors.BOLD}Propietat personal{bcolors.ENDC}")
print(tabulate([
["Vivenda principal", get_position_as_str(balances["Assets:PersonalProperty:VivendaPrincipal"])],
["Cotxes", get_position_as_str(balances["Assets:PersonalProperty:Cotxe"])],
["Joies, Art, Col·leccionables", get_position_as_str(balances["Assets:PersonalProperty:JoiesArtCollecionables"])],
["Metalls preciosos", get_position_as_str(balances["Assets:PersonalProperty:MetallsPreciosos"])],
["Altres propietats", get_position_as_str(balances["Assets:PersonalProperty:AltresPropietats"])],
["Total propietats", get_total_propietats(balances)],
["Vivenda principal", get_sum_balances(balances, "Assets:PersonalProperty:VivendaPrincipal")],
["Cotxes", get_sum_balances(balances, "Assets:PersonalProperty:Cotxe")],
["Joies, Art, Col·leccionables", get_sum_balances(balances, "Assets:PersonalProperty:JoiesArtCollecionables")],
["Metalls preciosos", get_sum_balances(balances, "Assets:PersonalProperty:MetallsPreciosos")],
["Altres propietats", get_sum_balances(balances, "Assets:PersonalProperty:AltresPropietats")],
["Total propietats", get_sum_balances(balances, "Assets:PersonalProperty:")],
]))
print(f"\t{bcolors.BOLD}Deutes{bcolors.ENDC}")
print(tabulate([
["Deutes per cobrar", get_position_as_str(balances["Assets:Debt:DeutesPerCobrar"])],
["Total deutes", get_total_debt_assets(balances)],
["Total deutes", get_sum_balances(balances, "Assets:Debt:")],
]))
print(f"\t{bcolors.BOLD}Beneficis laborals{bcolors.ENDC}")
print(tabulate([
["Tickets Restaurant", get_position_as_str(balances["Assets:Benefits:Edenred:TicketsRestaurant"])],
["Targeta Transport", get_position_as_str(balances["Assets:Benefits:Edenred:TargetaTransport"])],
["Pla Pensions Empleados Zurich", get_position_as_str(balances["Assets:Benefits:DZP:PPEZurich"]) if "Assets:Benefits:DZP:PPEZurich" in balances else "-"],
["Total beneficis", get_total_benefits(balances)],
["Total beneficis", get_sum_balances(balances, "Assets:Benefits:")],
]))
print(tabulate([
[f"\t{bcolors.BOLD}Total Assets", get_total_assets(balances).to_string()]
[f"\t{bcolors.BOLD}Total Assets", get_sum_balances(balances, "Assets:")]
]))
draw_line()
@@ -243,7 +161,7 @@ def print_report(date, balances):
["Altres passius", Amount(Decimal(0), "EUR").to_string()]
]))
print(tabulate([
[f"{bcolors.BOLD}Total passius{bcolors.ENDC}", f"{bcolors.BOLD}{get_total_liabilites(balances).to_string()}{bcolors.ENDC}"],
[f"{bcolors.BOLD}Total passius{bcolors.ENDC}", f"{bcolors.BOLD}{get_sum_balances(balances, "Liabilities:")}{bcolors.ENDC}"],
]))
draw_line()
@@ -253,12 +171,12 @@ def print_report(date, balances):
print(f"{bcolors.BOLD}Financial Ratios{bcolors.ENDC}")
print(tabulate([
["Debt-to-Assets Ratio", get_debt_to_assets_ratio(balances, 50), "50 %"],
["Basic Liquidity Ratio", get_basic_liquidity_ratio(balances, 6), "6"],
["Emergency Fund", get_emergency_fund_ratio(balances, expenses, 3, 6), "3-6"],
["Investment Assets to Net Worth Ratio", get_investment_assets_to_net_worth_ratio(balances, 50), "50 %"],
["Liquid Assets to Net Worth Ratio", get_liquid_assets_to_net_worth_ratio(balances, 15), "15 %"],
["Savings Ratio", get_savings_ratio(balances, 20), "20 %"],
["Debt-Service Ratio", get_debt_service_ratio(balances, 35), "35 %"],
["Non-Mortgage Debt-Service Ratio", get_non_mortgage_debt_service_ratio(balances, 15), "15 %"],
["Savings Ratio", get_savings_ratio(balances, income, savings, 20), "20 %"],
["Debt-Service Ratio", get_debt_service_ratio(balances, income, debt_payments, 35), "35 %"],
["Non-Mortgage Debt-Service Ratio", get_non_mortgage_debt_service_ratio(balances, income, mortgage_payments, 15), "15 %"],
["Solvency Ratio", get_solvency_ratio(balances, 50), "50 %"]
]))
@@ -271,6 +189,40 @@ def get_balances(entries, options, date):
balances[row.account] = row.position
return balances
def get_expenses(entries, options, date):
start_date, end_date = get_last_month_timestamps(date)
expenses_query = f"SELECT convert(sum(position), \"EUR\") as position FROM date <= {end_date} WHERE account ~ 'Expenses:' AND date >= {start_date}"
rtypes, rrows = query.run_query(
entries, options, expenses_query)
return rrows
def get_income(entries, options, date):
start_date, end_date = get_last_month_timestamps(date)
income_query = f"SELECT convert(sum(position), \"EUR\") as position FROM date <= {end_date} WHERE account ~ '^(Income:Work|Income:Savings|Income:Invest)' AND date >= {start_date}"
rtypes, rrows = query.run_query(
entries, options, income_query)
return rrows
def get_debt_payments(entries, options, date):
start_date, end_date = get_last_month_timestamps(date)
debt_payments_query = f"SELECT convert(sum(position), \"EUR\") as position FROM date <= {end_date} WHERE account ~ 'Liabilities:' AND date >= {start_date}"
mortgage_payments_query = f"SELECT convert(sum(position), \"EUR\") as position FROM date <= {end_date} WHERE account ~ 'Liabilities:Hipoteca:' AND date >= {start_date}"
rtypes, rrows_debt = query.run_query(
entries, options, debt_payments_query)
rtypes, rrows_mortgage = query.run_query(
entries, options, mortgage_payments_query)
debt_payments = rrows_debt[0].position.get_only_position().units if len(rrows_debt) > 0 else Amount(Decimal(0), "EUR")
mortgage_payments = rrows_mortgage[0].position.get_only_position().units if len(rrows_mortgage) > 0 else Amount(Decimal(0), "EUR")
return debt_payments, mortgage_payments
def get_savings(entries, options, date):
start_date, end_date = get_last_month_timestamps(date)
savings_query = f"SELECT convert(sum(position), \"EUR\") as position FROM date <= {end_date} WHERE account ~ '^Assets:Invest:' AND date >= {start_date}"
rtypes, rrows = query.run_query(
entries, options, savings_query)
result = rrows[0].position.get_only_position().units if len(rrows) > 0 else Amount(Decimal(0), "EUR")
return result
def main():
parser = argparse.ArgumentParser(description='Generate balance sheet report')
parser.add_argument('date', metavar='date', type=str, nargs=1,
@@ -286,6 +238,11 @@ def main():
printer.print_errors(errors)
balances = get_balances(entries, options, date)
print_report(date, balances)
expenses = get_expenses(entries, options, date)
income = get_income(entries, options, date)
gross_monthly_income = income[0].position.get_only_position().units.number * -1
debt_payments, mortgage_payments = get_debt_payments(entries, options, date)
savings = get_savings(entries, options, date)
print_report(date, balances, expenses, gross_monthly_income, debt_payments, mortgage_payments, savings)
main()