The documented starting point
The registered ekonomisk plan is a project forecast from October 2025, not an adopted 2027 budget. The September 2026 register supports the fee levels below. Occupancy is board-reported at 10 of 24 spaces as at 14 October 2026. The supplied folder is the latest available financial evidence. D0085, p.1 D0936
Excludes water, broadband and parking.
Current balance after repayments unverified.
Plan assumed 3.50%.
24 includes two accessible HKP spaces.
One full year: plan versus the information we have now
“Updated” changes only parking occupancy and the three contracted rates. All other amounts retain the plan assumptions. This is an annualised comparison, not actual 2026 results. Calculations use unrounded rates and original principal; displayed amounts round to whole SEK.
| Income, cost or cash allocation | Registered plan / year | Updated model / year | Evidence / meaning |
|---|---|---|---|
| Base housing fees / årsavgifter | 1,618,719 | 1,618,719 | Fees exclude utilities. D0085, p.9 |
| Water recovered from households | 123,860 | 123,860 | Assumed matched to cost. |
| Broadband recovered from households | 66,000 | 66,000 | 250 per home / month. |
| Parking income retained | 259,200 | 108,000 | 24 → 10 spaces × 900 × 12; current-model no-VAT basis. |
| Total recurring income | 2,067,779 | 1,916,579 | Full-year run rate, not cash collected. |
| Operating costs excluding utilities | 392,200 | 392,200 | Plan estimates retained. D0085, p.8 |
| Water + broadband costs | 189,860 | 189,860 | No surplus assumed on utilities. |
| Property tax / charge | 0 | 0 | Plan assumes new-build exemption. |
| Loan interest | 1,163,149 | 1,077,851 | Actual contracted rates × original balances. D1316, p.11 |
| Cash from operations | 322,570 | 256,668 | Before amortisation and maintenance. |
| Amortisation / amortering | 232,630 | 232,630 | Repayment of debt, not an accounting expense. |
| Cash left after amortisation | 89,940 | 24,038 | Available for maintenance and buffers. |
| Original maintenance saving target | 89,940 | 89,940 | Funding comparison; not a bank outflow. |
| Margin after original target | 0 | -65,902 | Unchanged fees and other costs. |
| Margin after 122,930 maintenance average | -32,990 | -98,892 | Separate maintenance-plan benchmark. |
What the operating budget contains
| Cost, including non-recoverable VAT | SEK / year |
|---|---|
| Waste / avfall | 73,000 |
| Gardening & snow | 101,000 |
| Financial management | 36,000 |
| Audit | 20,000 |
| Property insurance | 52,000 |
| Board remuneration | 14,000 |
| Operating contingency | 16,200 |
| Samfällighet | 80,000 |
| Total, excluding utilities | 392,200 |
The SEK 16,200 operating contingency is already included. Water (123,860) and broadband (66,000) bring total running costs to 582,060. Private household electricity/heating and home insurance are outside this association budget. D0085, p.8
Funding, fees and accounting
| Planned acquisition / construction cost | 157,377,830 |
| Member capital: insatser + upplåtelseavgifter | 124,145,000 |
| Borrowed funding | 33,232,830 |
| Debt / planned acquisition cost | 21.1% |
| Base housing fees / BOA / year | 540 |
| Water estimate / home / month | 469.17 |
| Broadband / home / month | 250.00 |
| Planned depreciation / year | 2,327,643 |
| Planned accounting result / year | −2,005,073 |
Capital contributions paid for the property; they are not recurring income or spare cash. The 21.1% ratio uses historical project cost, not a current market valuation. The plan estimates a latent tax liability of 11,034,565 on a future property disposal; it is not an annual operating bill. D0085, p.6 D0085, p.10
The three loans and the dates that matter
| Loan | Original principal | Rate | Rate term ends | Notice date in contract | Amortisation |
|---|---|---|---|---|---|
| 1 · shorter term | 11,077,610 | 2.99% | 23 June 2027 | 9 June 2027 | None shown |
| 2 · middle term | 11,077,610 | 3.28% | 20 June 2029 | 6 June 2029 | None shown |
| 3 · longer term | 11,077,610 | 3.46% | 18 June 2031 | 4 June 2031 | 58,158 / quarter |
Contract terms: D0939, p.1 D0939, p.3 D0939, p.2. 4 × 58,158 = 232,632/year; the presentation and plan use 232,630. The model keeps 232,630 for reconciliation, a SEK 2 difference. Confirm bank balances, payment dates and renewal procedures; do not send a termination notice just to ask for a new rate. The contracts link termination to full repayment. First review: March 2027.
The folder’s actual figures: useful, but not a reliable operating baseline
| Snapshot | What it says | How to interpret it |
|---|---|---|
| August 2026 income report | Base fees 120,200; parking 10,248; water 9,077; broadband 4,839; total income 146,140. | Zero operating costs recorded in this report. Transition and staged occupancy make ×12 misleading. D0312 |
| 31 August 2026 balance | Nabo 433,429; Borgo 139,000; temporary transfer −16,852; total “cash and bank” 555,577. | Includes a temporary account; property, equity and bank loans are absent. This is not verified free cash. Prepaid fees of 146,774 are also recorded. D0311 |
| Developer settlement no. 2 | 191,307 receivable after 232,963 less 41,656. | Need receipt / agreed settlement evidence. Not recurring income. D0941, p.1 |
| Developer settlement no. 1 | 452,911 payable, invoice due 30 September 2026. | Need payment / agreed set-off evidence. The arithmetic net of the two is 261,604 payable, not proof of an outstanding balance today. D0942 |
| 2025 annual accounts | About 5.98m loss, including a 6m project write-down. | Construction-period accounting; unsuitable for estimating annual operating spending. D0360 |
What needs the board’s attention
It does not fully cover the empty spaces.
Parking falls by 151,200/year. Interest falls by 85,298/year. Together, cash available for maintenance falls by 65,902/year, from 89,940 to about 24,038.
With unchanged costs and occupancy, base housing fees would need approximately +4.07% to restore the plan’s maintenance allowance, or +6.11% to fund the separate maintenance plan’s annual average.
Those are about 250 or 375 per home per month on average. Actual changes follow the existing fee shares; water, broadband and parking are separate.
Do not reduce fees on the interest saving alone. Prepare the 2027 budget now; a final decision needs reconciled costs, cash and a realistic parking plan. These thresholds are calculations, not an approved increase.Could fees stay unchanged?
Yes, if verified savings or additional net parking income close the gap while preserving a suitable cash buffer. Keeping fees unchanged with only 10 rented spaces leaves very little recurring money for maintenance.
| At unchanged fees and costs | Restore 89,940 | Fund 122,930 |
|---|---|---|
| All rentals retain 900/month net | 17 total spaces | 20 total spaces |
| 10 internal at 900; additional external at 900 including VAT (720 net) | +8 external | +12 external |
| 10 internal discounted to 700 net; external at 900 including VAT | +11 external | +15 external* |
*15 external plus 10 internal exceeds 24 spaces. Figures assume full-year rent, current internal no-VAT treatment, no incremental costs and unchanged loan rates. HKP availability must be checked. Partial-year lets produce proportionately less.
Gaps to resolve before setting the budget
Reliable opening cash and complete costs
Obtain the reconciled opening balance, bank/client-account statements, full general ledger, unpaid invoices, accrued interest, prepaid fees and fee arrears. Reconcile both developer settlements. The partial August reports cannot answer whether an immediate cash shortfall exists. D0311 D0312 D0941 D0942
Maintenance saving is too thin
The plan allows 89,940; the separate 50-year plan averages 122,930, a difference of 32,990/year. Its prices have 0% indexation and exclude small annual jobs and interiors. Confirm responsibilities, quantities, current prices and planned cash use. Fund allocations, amortisation and bank savings serve different purposes. D0152, p.4 D0152, p.5 D0153, p.2
Parking demand, VAT and the two HKP spaces
Do not budget all 24 as guaranteed renters. There are 22 ordinary and two accessible spaces. Confirm eligibility, signage and lease terms. Discounts must generate enough additional retained rent to offset the reduction for existing tenants. External contracts and VAT administration may add costs. D1097 D0940, p.1 Parking evidence review.
Samfällighet and winter operations
80,000 for the samfällighet is an estimate; obtain the adopted levy and property shares. Snow/gardening has a 101,000 allowance but the handover says the board must arrange coverage. Clarify responsibility boundaries so costs are neither omitted nor duplicated. D0085, p.8 D1316, p.4 D1316, p.14
Contract prices are not complete annual actuals
Nabo’s base is 35,000 including VAT against 36,000 budgeted, before extras and 2027 indexation. Insurance shows 49,016 for 17 February 2026–31 January 2027; that is not a comparable 12-month renewal quote. Planima is 3,062.50 including VAT/year; ensure it is included somewhere. Check emergency call-outs, board social charges, Boappa and audit costs. D0940, p.1 D0937 D1316, p.20
Water and broadband may not be neutral
The model assumes matched recovery and cost. Water is billed as a schablon in the register, whereas the plan envisages measured consumption. Confirm reconciliation, leaks, standing charges and administration. A Telia settlement item of 17,244 for September–November annualises to 68,976, against 66,000 charged; this suggests a 2,976 potential gap, pending a full current invoice review. D0936 D0085, p.12 D0941, p.1
Waste, compliance and recurring care
The existing waste evidence suggests about 55,600/year versus 73,000 budgeted, but service expansion, bins and extras are unresolved. Do not bank that apparent saving. Include roof/fire care, radon completion and the 2028 guarantee inspection where the association bears costs. Waste evidence review; D0081 D1316, p.18.
Refinancing and longer-term tax
Only one-third of initial debt reprices in June 2027; test that loan first. The original forecast introduces property charges of 304,234 in year 16. Verify the final tax classification and value year: the end of the 15-year new-build exemption depends on that decision. D0085, p.13 D0939 Skatteverket.
Scenario lab
Change one assumption or combine several. The model covers a full 12 months at the chosen settings. A rate change here applies immediately for that entire year; use the dated refinancing tool below for 2027–2031.
What moves the result?
Change versus the original plan’s zero margin. Target and amortisation are funding allocations; this bridge is not an income statement.
Keep scenarios for the board meeting
Current scenario assumptions (also included when printing)
Printed scenario settings
Parking: price is only half the decision
The following tools follow the scenario settings above. All revenue figures are retained income after output VAT, before parking costs unless stated.
The chosen parking mix
Illustrative capacity diagram, not an allocation map. Slots 23–24 represent the two HKP only for capacity planning.
What does a discount have to earn back?
How many external spaces would close the gap?
Holds current internal occupancy and all other scenario settings constant. Uses the external price/VAT basis above. Results include the annual parking-cost allowance already entered.
Occupancy × interest: where does the budget balance?
Each cell is annual surplus/gap after the selected maintenance target. This isolated sensitivity assumes every rented space pays the chosen internal price with its selected VAT basis, and the displayed rate applies to all debt for a full year. Other scenario costs and fees stay unchanged.
What would each home pay?
Monthly estimates using the documented annual fee rows. The “scenario base” column follows the annual fee baseline and percentage change in the lab. This is not a billing instruction. D0085, p.11 D0085, p.12 D0936
≈ 61 per home / month on average.
20.53% of base housing fees.
6.84% of base fees; about half in 2027.
| Home | BOA m² | Documented base / month | Scenario base / month | Change / month | Scenario incl. water & broadband* |
|---|---|---|---|---|---|
| 1-1001 | 141 | 6344.25 | Enable JavaScript for scenario values | ||
| 1-1002 | 136 | 6119.25 | Enable JavaScript for scenario values | ||
| 1-1003 | 141 | 6344.25 | Enable JavaScript for scenario values | ||
| 1-1004 | 136 | 6119.25 | Enable JavaScript for scenario values | ||
| 1-1005 | 141 | 6344.25 | Enable JavaScript for scenario values | ||
| 1-1006 | 136 | 6119.25 | Enable JavaScript for scenario values | ||
| 1-1007 | 141 | 6344.25 | Enable JavaScript for scenario values | ||
| 1-1008 | 136 | 6119.25 | Enable JavaScript for scenario values | ||
| 1-1009 | 141 | 6344.25 | Enable JavaScript for scenario values | ||
| 1-1010 | 136 | 6119.25 | Enable JavaScript for scenario values | ||
| 2-1001 | 141 | 6344.25 | Enable JavaScript for scenario values | ||
| 2-1002 | 136 | 6119.25 | Enable JavaScript for scenario values | ||
| 2-1003 | 141 | 6344.25 | Enable JavaScript for scenario values | ||
| 2-1004 | 136 | 6119.25 | Enable JavaScript for scenario values | ||
| 2-1005 | 141 | 6344.25 | Enable JavaScript for scenario values | ||
| 2-1006 | 136 | 6119.25 | Enable JavaScript for scenario values | ||
| 2-1007 | 131 | 5894.25 | Enable JavaScript for scenario values | ||
| 2-1008 | 134 | 6029.25 | Enable JavaScript for scenario values | ||
| 2-1009 | 136 | 6119.25 | Enable JavaScript for scenario values | ||
| 2-1010 | 141 | 6344.25 | Enable JavaScript for scenario values | ||
| 2-1011 | 120 | 5399.33 | Enable JavaScript for scenario values | ||
| 2-1012 | 120 | 5399.33 | Enable JavaScript for scenario values | ||
*Excludes parking, private energy/heating and home insurance. Water/broadband use the scenario’s annual recovered income ÷ 22 ÷ 12; real water billing can differ by consumption. Annual fee rows sum to 1,618,724 due to rounding, SEK 5 more than the plan’s 1,618,719 headline. The model uses the headline for association totals and scales individual rows proportionally. Monthly bills may use whole-SEK rounding.
Look beyond the next invoice
2027–2031: staggered refinancing
Uses your scenario’s principals as illustrative 1 January 2027 opening balances. Replace the original amounts above with bank-confirmed balances for a proper budget. Chosen lab rates apply until each documented reset date; the refinancing rate below then applies for the rest of this horizon. Annual growth starts in 2028, so 2027 is the lab’s starting budget, not an automatically inflation-adjusted 2026 budget.
Liquidity: how much room is there?
Optional: enter a reconciled cash figure after excluding money already committed to unpaid bills, prepaid obligations and settlements. No cash balance is assumed from the incomplete August report.
Maintenance: large bills arrive unevenly
The supplied 2026–2075 plan totals 6,146,500 in unindexed prices. It includes facade work of 1,454,250 in 2041 and again later, plus roof and other works concentrated in 2056. D0153
89,940 × 50 = 4,497,000, a 1,649,500 shortfall to that total if contributions stay flat and earn no return. The average 122,930 is an arithmetic starting point; it does not establish that every scheduled bill is funded at the right date.
The schedule below reproduces the supplied amounts, including the 15-space repainting quantity that needs checking. It does not add excluded routine work, interior costs or unlisted replacements. Verify who maintains heat pumps and other house equipment under the statutes and grant terms.
50-year maintenance funding illustration
A separate reserve illustration, independent of the operating lab. It assumes the annual contributions entered here are actually available in cash. Quoted costs are treated as 2026-price amounts for this illustration; the plan’s true pricing basis needs updating. No investment return, borrowing or subsidy is assumed.
Annual maintenance cash schedule
Turn the model into a board budget
Before approving the 2027 fees
Checklist ticks are session-only. Print a completed copy with the selected scenario for the meeting record.
How to read the calculations
Interest = Σ(principal × rate ÷ 100)
Cash from operations = all income − running cash costs − interest
Cash after amortisation = cash from operations − amortisation
Funding margin = cash after amortisation − maintenance target
Required fee change = (fees needed ÷ baseline base fees − 1) × 100
Depreciation is excluded from cash calculations. Amortisation is excluded from the accounting result. The maintenance saving target is neither an operating expense nor an automatic bank outflow. The indicative accounting result excludes one-off items because their expense/capital treatment is unknown.
The “saving per m²” output is an operating cash proxy before amortisation and planned maintenance. It is not a certified BFN annual-report key figure. Amounts are nominal SEK unless labelled otherwise. No discounting or interest on deposits is assumed.
VAT guidance checked 14 October 2026. Nabo’s agreement marks VAT administration and IMD “No”; update scope as needed. The small-business 120,000 VAT threshold includes housing fees in the relevant turnover test, so looking only at 108,000 parking income would be misleading. Skatteverket; D0940, p.1.
Source index & evidence boundaries
PDF page numbers refer to the PDF file order, not printed page numbers. In this online edition, citations jump to the source index. The original documents are held in the board handover archive and are not published here. The HTML itself can be shared alone: data and tools still work, but local source links need the archive. No owner names, personal identity numbers or private mortgage records are embedded.
| ID | Document | Use |
|---|---|---|
| D0085 | 01 Föreningen\1.10 Kostnadskalkyl och Ekonomisk plan\Registrerad EkonomiskPlan BRF Råcksta glimten.pdf | Registered 13 October 2025; PDF pp.6–14 funding, costs, fees and forecast. |
| D0936 | 03 Ekonomisk förvaltning\3.02 Lägenhetsförteckning\Lägenhetsföreckning Brf Råcksta Glimten 2026-09-23.xlsx | 23 September 2026 fee / parking register. Personal rows are not reproduced. |
| D1316 | Överlämningsmöte Råcksta Glimten projekt, ekonomi.pdf | 8 October 2026 handover; loans p.11, parking p.12, operations pp.14–20. |
| D0939 | 03 Ekonomisk förvaltning\3.04 Avtal bank slutfinansiering\Villkorsbilagor.pdf | Loan conditions dated 16 June 2026; rates, dates and repayment schedule. |
| D0152 | 01 Föreningen\1.19 Underhållsplan\Brf Råcksta Glimten underhållsplan.pdf | Full 2026–2075 maintenance plan; scope and 0% indexation. |
| D0153 | 01 Föreningen\1.19 Underhållsplan\Underhållsplan BRF Råcksta glimten.pdf | Three-page maintenance schedule; totals and action costs. |
| D0134 | 01 Föreningen\1.15 Stadgar\Stadgar BRF Råcksta Glimten (1).pdf | Statutes; fees and maintenance funding provisions. |
| D0311 | 03 Ekonomisk förvaltning\3.01 Årsredovisningar och bokföring mm\Verifikationer\2026\678#202601#B#37_Realtidsbalansrapport-BrfRåckstaglimten2026-08-31.xlsx | 31 August 2026 partial balance report. |
| D0312 | 03 Ekonomisk förvaltning\3.01 Årsredovisningar och bokföring mm\Verifikationer\2026\678#202601#B#37_Realtidsresultatrapport-BrfRåckstaglimtenaug2026.xlsx | August 2026 partial income report. |
| D0941 | 03 Ekonomisk förvaltning\3.06 Avräkningsdokument ekonomi brf\Avräkning Nr 2 Brf Råcksta Glimten.pdf | Settlement no.2: 191,307 payable to the association. |
| D0942 | 03 Ekonomisk förvaltning\3.06 Avräkningsdokument ekonomi brf\Faktura Avräkning Brf Råcksta glimten.pdf | Settlement no.1 and invoice: 452,911 payable to developer. |
| D0360 | 03 Ekonomisk förvaltning\3.01 Årsredovisningar och bokföring mm\Årsredovisningar\678 Brf Råcksta Glimten ÅR 2025 769627-4161 signed.pdf | Signed 2025 annual accounts; development period. |
| D0940 | 03 Ekonomisk förvaltning\3.05 Avtal administrativ förvaltning\Avtal Ekonomisk Förvaltning - Brf Råcksta Glimten.pdf | Nabo management agreement: price, scope, extras and indexation. |
| D0937 | 03 Ekonomisk förvaltning\3.03 Fastighetsförsäkring med styrelseansvar\Försäkringsbrev - 25-38166865.pdf | Insurance certificate / policy period and premium. |
| D1097 | 04 Teknisk förvaltning\4.10 Relationshandlingar\01. Mark, LA, VA\RH\RH, Parkeringsplan 01.pdf | 20 May 2026 parking as-built plan: 22 ordinary + 2 HKP. |
| D0081 | 01 Föreningen\1.08 Slutbesiktning, efterbesiktning bygg och protokoll entreprenad\Brf Råcksta Glimten slutsammanträdesprotokoll 260610.pdf | Final-inspection closing record; incomplete radon measurements. |
| D0945 | 04 Teknisk förvaltning\4.03 Avtal tele, TV, bredband, fiber\Telia Offert, Brf Råcksta glimten sign.pdf | Telia agreement; original pricing and term. Confirm current invoices. |
“Not located” means not located in this supplied archive. The review is not a complete invoice-by-invoice audit or a bank reconciliation. Historical quotations, project costs and incomplete ledger snapshots have not been presented as current annual actuals.