assets/courses/variance-analysis/files/input/context-en.md

# Officina Arco

Entirely fictional case: Officina Arco, one company, no consolidation. Compare actual operating results (AC) with budget (PL) for the same months of 2026. Currency EUR, no FX conversion. Amount has positive revenue and negative costs: Revenue, COGS (cost of goods sold), and Operating expenses. An increase in operating profit is favorable. Month identifies the month; Category the income-statement line. There are no quantities, unit prices or evidence of commercial causes. Apply no materiality threshold in this example; retain every category.

Control totals from the fictional source statement: January–February, budget EUR 47,000 and actual EUR 53,000; January–March, budget EUR 77,000 and actual EUR 85,000. These are source figures to reconcile, not a result already produced by Vera or a professional review.