DRN — Bill & Payment Mapping

⚠ Action for Romain: Trade payable amounts (TP-02 to TP-07) need individual invoice values — export the Creditor AP report from Bexio at 31.12.25 and fill in. All cells are editable. Use "Payment Matched To" column to log the bank reference or payment date for each bill.

Shareholder & Financial Loans 4 CHF 251,784 · All require subordination declarations (Art. 725a CO)

#	Creditor	Acct	Amount CHF	Restructuring Action	Notes
L-01	Roberto Algar Shareholder — sole director	2560	123,334	Roberto confirmed — sign declaration immediately. Prerequisite for Art. 725a CO compliance without court notification.	Draws via acct 2560: Jan 4,100 / May 5,420 / Jun 9,810 / Jul 2,000 / Sep 7,548 / Oct–Nov 3,004 + balance b/f
L-02	SCV Ltd / Seven Capital Convertible note (CLN)	2500	45,232	CLN conversion to equity in process with Romain. Confirm conversion price and share count. Stays as full liability until formally executed.	No interest, no payment clause. Cannot be offset by IP or services — requires formal equity conversion or waiver.
L-03	Jamie Harford Third-party loan	2401	74,814	Jamie accepts subordination + novation to KA. Tripartite agreement DRN / KA / Jamie required. Lawyer to draft.	Once novated, liability leaves DRN's balance sheet entirely and moves to KA.
L-04	A. Munoz Gil Third-party loan	2400	8,404	Confirmed subordination. Prepare declaration this week alongside Roberto's.	Straightforward — one-page declaration, same structure as Roberto's.
Subtotal — Financial Loans			251,784

Intercompany — DRN owes KA 3 ~CHF 332,391 · Waiver is primary restructuring lever for KA solvency

#	Creditor	Acct	Amount CHF	Restructuring Action	Notes
IC-01	KA Pharmaceuticals SA IC current account — CHF	2561	~291,817	DRN to formally waive → most powerful lever for KA solvency. Requires DRN board resolution. Impair as uncollectable in DRN simultaneously.	Gap of ~CHF 208k vs KA's recorded IC payable must be traced and closed before accounts are signed.
IC-02	KA Pharmaceuticals SA IC current account — EUR	2562	~40,574	EUR-denominated IC balance. Apply FX rate at 31.12.25 for CHF restatement. Post FX revaluation if material.	Include in overall IC reconciliation. Part of ~CHF 208k gap to close with Romain.
IC-03	KA Pharmaceuticals SA IC management charges (KA acct 6530)	2561	52,001	CHF 52,001 management charges KA paid to DRN (KA acct 6530). Must reconcile to corresponding revenue in DRN. Sub-item of IC-01 — listed separately for reconciliation visibility.	IC charges are 3× KA's gross profit — must be commercially justifiable at arm's length for ESTV.
Subtotal — Intercompany (to KA)			~332,391

Trade Payables — Suppliers 7 Bexio AP export needed for individual invoice amounts

#	Creditor	Acct	Amount CHF	Action	Notes
TP-01	SFP AG (Swiss Filling Packaging) Old payables — profit-sharing scheme	2000	Cleared 02.07.25	Old SFP payables (~CHF 208,092) offset 02.07.25 against SFP revenue INV76-3403-041 (CHF 156,225) + INV76-3403-042 (CHF 36,275). Genuine commercial settlement of profit-sharing scheme. Keep as booked — do NOT reverse.	Scheme ended in product loss. Inventory write-off CHF 154,234 (Q1 2025, acct 4201) is the same product. Confirmed genuine by Roberto.
TP-02	KL Czech Sro Isolate purchases — acct 4201	2000	? — add from Bexio	Open balance at 31.12.25 — extract from Bexio AP sub-ledger.	Czech supplier of cannabinoid isolates. Purchases booked to acct 4201.
TP-03	EcoGenus UAB Isolate purchases — acct 4201	2000	? — add from Bexio	Open balance at 31.12.25 — extract from Bexio AP sub-ledger.	EU isolate supplier. Costs in acct 4201 (total CHF 429,711 incl. inventory release CHF 154,234).
TP-04	MedalChemy SL Extracts / formulations	2000	? — add from Bexio	Open balance at 31.12.25 — extract from Bexio AP sub-ledger.	Spanish supplier. Also appears as a customer — verify net position.
TP-05	CSKA Sporitelna Specific isolate batches	2000	? — add from Bexio	Open balance at 31.12.25 — extract from Bexio AP sub-ledger.	Referenced in acct 4201 cost entries.
TP-06	Previous Fiduciary Accounting / audit services	2000	? — add from Bexio	Confirm whether fees remain unpaid / disputed. Verify on mandate handover. Revoke Bexio access simultaneously.	Check for any outstanding payable before revoking previous fiduciary's access.
TP-07	Other AP — Bexio export All remaining open invoices at 31.12.25	2000–2099	~est. 83,000	Romain: Bexio → Debtors/Creditors → Creditor report at 31.12.25. Split individual balances into separate rows above.	~CHF 83k estimated: total BS liabilities ~CHF 755k minus confirmed items CHF 591,975. Verify exact figure from Bexio.
Subtotal — Trade Payables			~83,000 est.

Other Payables & Tax 3 Minor items — verify and clear

#	Creditor / Item	Acct	Amount CHF	Action	Notes
OT-01	USD Payable Foreign-currency creditor	2002	3,842	Roberto confirmed paid — year unclear. If 2025: post missing debit entry (find bank acct). If 2026: keep on BS, note as post-period settlement.	No debit entry in acct 2002 for 2025. Romain to trace payment date and originating bank account.
OT-02	MWST / VAT — ESTV Swiss VAT payable 2025	2200	? — from Bexio	VAT liability at 31.12.25 from Bexio. SFP circular VAT entries (CHF 15,592 each) stay as booked. Verify all 2025 returns filed and match ESTV portal.	Net VAT reflects offset entries from SFP settlement — no adjustment needed per final determination.
OT-03	AHV / AVS — Social charges Swiss social security (Ausgleichskasse)	2270	? — from Bexio	Priority claim — cannot be subordinated. Must be current at all times regardless of restructuring.	Verify Ausgleichskasse correspondence is up to date. Priority creditor in any insolvency scenario.
Subtotal — Other / Tax			3,842 + VAT

TOTAL LIABILITIES — De Rerum Natura SA (31.12.2025)

Assets CHF 68k · Coverage ~9% · Art. 725a CO applies · Subordinations required before court notification

CHF ~755,000

CHF 591,975 confirmed + ~83k trade AP + tax/VAT (pending Bexio export)

0 rows matched

Use "Matched ✓" status or fill Payment column to track progress