What Moved — Monthly P&L Driver Analysis

What data it expects

Connect QuickBooks Online or drop a CSV / Excel export with a similar layout — the AI adapts the workflow if your columns differ.

How it works — every step, readable

1. 011) Load QuickBooks P&L Grid

   SELECT * FROM read_csv_auto('QBO_ProfitAndLoss_Month.csv', header=true)

2. 022) Unpivot Months to Long Form

   sorts the output

   SELECT
     section,
     account,
     period,
     ROUND(COALESCE(TRY_CAST(REPLACE(CAST(amount AS VARCHAR), ',', '') AS DOUBLE), 0), 2) AS amount
   FROM (
     UNPIVOT input_1
     ON COLUMNS(* EXCLUDE (section, account, Total))
     INTO NAME period VALUE amount
   )
   ORDER BY period, section, account

3. 033) Monthly Summary by Section

   aggregates rows into summary totals · buckets values by condition · appends result sets (e.g. a TOTAL row)

   WITH section_months AS (
     SELECT
       CASE
         WHEN lower(section) IN ('income', 'revenue') THEN 'Income'
         WHEN lower(section) IN ('cost of goods sold', 'cogs') THEN 'Cost of Goods Sold'
         WHEN lower(section) IN ('expenses', 'expense', 'operating expenses') THEN 'Expenses'
         ELSE section
       END AS section,
       period,
       SUM(amount) AS amount
     FROM input_1
     WHERE account NOT ILIKE '%total%'
     GROUP BY 1, 2
   ), pnl AS (
     SELECT 10 AS sort_order, 'Income' AS section, period, SUM(CASE WHEN section = 'Income' THEN amount ELSE 0 END) AS amount
     FROM section_months
     GROUP BY period
     UNION ALL
     SELECT 20 AS sort_order, 'Cost of Goods Sold' AS section, period, SUM(CASE WHEN section = 'Cost of Goods Sold' THEN amount ELSE 0 END) AS amount
     FROM section_months
     GROUP BY period
     UNION ALL
     SELECT 30 AS sort_order, 'Expenses' AS section, period, SUM(CASE WHEN section = 'Expenses' THEN amount ELSE 0 END) AS amount
     FROM section_months
     GROUP BY period
     UNION ALL
     SELECT 40 AS sort_order, 'Net' AS section, period,
       SUM(CASE WHEN section = 'Income' THEN amount ELSE 0 END)
       - SUM(CASE WHEN section = 'Cost of Goods Sold' THEN amount ELSE 0 END)
       - SUM(CASE WHEN section = 'Expenses' THEN amount ELSE 0 END) AS amount
     FROM section_months
     GROUP BY period
   )
   SELECT
     section,
     ROUND(SUM(CASE WHEN period = '2025-08' THEN amount ELSE 0 END), 0) AS "2025-08",
     ROUND(SUM(CASE WHEN period = '2025-09' THEN amount ELSE 0 END), 0) AS "2025-09",
     ROUND(SUM(CASE WHEN period = '2025-10' THEN amount ELSE 0 END), 0) AS "2025-10",
     ROUND(SUM(CASE WHEN period = '2025-11' THEN amount ELSE 0 END), 0) AS "2025-11",
     ROUND(SUM(CASE WHEN period = '2025-12' THEN amount ELSE 0 END), 0) AS "2025-12",
     ROUND(SUM(CASE WHEN period = '2026-01' THEN amount ELSE 0 END), 0) AS "2026-01",
     ROUND(SUM(CASE WHEN period = '2026-02' THEN amount ELSE 0 END), 0) AS "2026-02",
     ROUND(SUM(CASE WHEN period = '2026-03' THEN amount ELSE 0 END), 0) AS "2026-03",
     ROUND(SUM(CASE WHEN period = '2026-04' THEN amount ELSE 0 END), 0) AS "2026-04",
     ROUND(SUM(CASE WHEN period = '2026-05' THEN amount ELSE 0 END), 0) AS "2026-05",
     ROUND(SUM(CASE WHEN period = '2026-06' THEN amount ELSE 0 END), 0) AS "2026-06",
     ROUND(SUM(CASE WHEN period = '2026-07' THEN amount ELSE 0 END), 0) AS "2026-07"
   FROM pnl
   GROUP BY sort_order, section
   ORDER BY sort_order

4. 044) Driver Analysis — Latest Month vs Prior Month

   aggregates rows into summary totals · buckets values by condition · computes running / windowed totals

   WITH periods AS (
     SELECT
       MAX(period) AS latest_period,
       (SELECT MAX(period) FROM input_1 WHERE period < (SELECT MAX(period) FROM input_1)) AS prior_period
     FROM input_1
   ), account_months AS (
     SELECT
       section,
       account,
       SUM(CASE WHEN period = (SELECT prior_period FROM periods) THEN amount ELSE 0 END) AS prior_amount,
       SUM(CASE WHEN period = (SELECT latest_period FROM periods) THEN amount ELSE 0 END) AS latest_amount
     FROM input_1
     WHERE account NOT ILIKE '%total%'
       AND account NOT ILIKE 'net%'
       AND account NOT ILIKE 'gross profit%'
     GROUP BY section, account
   ), ranked AS (
     SELECT
       section,
       account,
       ROUND(prior_amount, 0) AS "prior month",
       ROUND(latest_amount, 0) AS "latest month",
       ROUND(latest_amount - prior_amount, 0) AS delta,
       CASE
         WHEN prior_amount = 0 AND latest_amount <> 0 THEN NULL
         WHEN prior_amount = 0 THEN 0
         ELSE ROUND(((latest_amount - prior_amount) / ABS(prior_amount)) * 100, 1)
       END AS "% change",
       ROW_NUMBER() OVER (ORDER BY ABS(latest_amount - prior_amount) DESC) AS rank
     FROM account_months
   )
   SELECT
     section,
     account,
     "prior month",
     "latest month",
     delta,
     "% change"
   FROM ranked
   WHERE rank <= 15
   ORDER BY ABS(delta) DESC