# Drill-down

> Drill-down is the ability to open any figure in a report to see what makes it up, level by level, down to the accounting entry that originated it.

Updated: 2026-09-03 · Author: Santiago Viglione (Fibady) · https://www.fibady.com/en/glossary/drill-down

Drill-down is the ability to open any figure in a financial report to see what makes it up, level by level (group, entity, account, counterparty), down to the accounting entry that originated it. It turns a number into something verifiable.

## What it includes

Every level of the report's hierarchy: from the consolidated total to the entity, from the entity to the group account, from there to the local account and the general journal entry. In a good drill-down the user does not switch tools or ask accounting for a statement.

## Example with numbers

Consolidated technology expense for the month is 10,000 against a budget of 7,500. Drill-down: 4,500 comes from the Mexican subsidiary; of that, 3,000 from the account "Technology services"; of that, one entry of 2,400 on the 14th described "Server migration, one-off payment". The variance has a name in three clicks.

## How Fibady does it

Fibady loads each entity's full general journal, so any figure in the consolidated P&L, balance sheet or cash flow opens down to the original ERP entry, with its local account, counterparty and analytical dimensions. The AI agent follows that same path to explain a variance.

## Frequently asked questions

### Is drill-down the same as a filter?

No. A filter narrows the report to a subset; drill-down opens one specific figure and shows its composition, keeping traceability upwards.

### How far should it go?

Down to the entry in the source ERP, with date, local account, counterparty and description. If it stops at group-account level, reconciliation is still manual.

Book a demo: https://www.fibady.com/en/demo