Quarterly Management Report

Q1 2026 — Alvio Labs

January 1 – March 31, 2026

Data synced from Xero

March 18, 2026

Executive Summary

Alvio Labs delivered challenging Q1 results with a net loss of €4,226.52 and no recorded revenue for the period. The quarter was characterized by pre-revenue operational expenses totaling €1,194.45 in operating costs plus €3,032.07 in cost of goods sold, reflecting active product development and business setup activities.

The most significant development is the critical cash position — bank balance declined 78.2% year-over-year from €532.14 to €116.00. This cash level represents approximately 2.5 days of runway at the current monthly burn rate of €1,408.84. The company is currently funded primarily through director contributions totaling €36,247.62 (€23,697.62 current account + €12,550.00 loan account), indicating the business remains in pre-revenue, founder-funded phase.

Key Actions Required: Immediate revenue generation or additional capital injection is essential. With current burn rate and cash reserves, sustainable operations cannot continue beyond early Q2 without intervention or material income.

Net Loss Q1

€4,226.52

No revenue recorded

Cash Balance

€116.00

-78.2% YoY

Monthly Burn Rate

€1,408.84

Total Q1 expenses ÷ 3

Runway Remaining

2.5 days

Critical: Immediate action needed

Profit & Loss Statement

Revenue
Cost of Goods Sold €3,032.07
Gross Profit €(3,032.07)

Operating Expenses

Consulting & Accounting €613.00
Office Software €271.65
Research & Development €191.98
Office Expenses €53.47
Subscriptions €42.36
Travel €20.00
Bank Fees €1.99
Total OpEx €1,194.45
Net Profit / (Loss) €(4,226.52)

Analyst Note: The negative gross profit indicates costs were incurred without corresponding revenue recognition. This is typical for pre-revenue startups during product development phase. All Q1 invoices were outgoing (bills paid), with no incoming revenue recorded.

Balance Sheet

Item Mar 2026 Mar 2025 Change
Assets
Revolut EUR Main €116.00 €532.14 -78.2%
Total Assets €116.00 €532.14 -78.2%
Liabilities
Director's Current Account €23,697.62 €13,993.09 +69.4%
Director's Loan Account €12,550.00 €550.00 +2,181.8%
Sales Tax €(191.56) €0.00
Total Liabilities €36,056.06 €14,948.99 +141.2%
Equity
Current Year Earnings €(4,226.52) €(10,966.85) +61.5%
Retained Earnings €(31,713.54) €(3,450.00) -819.2%
Total Equity €(35,940.06) €(14,416.85) -149.3%

Balance Sheet Analysis: Total liabilities increased 141% YoY, driven entirely by director loan drawdowns funding operations. Negative equity of €35,940 reflects cumulative losses. The sales tax credit (€191.56) indicates VAT/GST recoverable from tax authorities.

Cash Position

Current Balance

€116.00

vs Mar 2025: €532.14 -78.2%

YoY Cash Trend

Operating Expenses

Consulting €613.00
Software €271.65
R&D €191.98
Total OpEx €1,194.45

Director Funding

Current Account

€23,697.62

Owed to director

Loan Account

€12,550.00

Formal loan facility

Total Funding €36,247.62

99.7% of total liabilities

Required Actions

URGENT

Secure Immediate Funding

With 2.5 days runway, immediate capital injection or director loan increase required to continue operations.

ACTION

Reduce Burn Rate

Target €1,408.84/month burn — review consulting (€613) and software (€271) spend for immediate reductions.

WATCH

Revenue Generation

Prioritize first revenue contracts. Current model unsustainable without incoming cash flows.

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