AEONONTOLOGYPTTalk to Gabriel A living financial model for mid-sized companies
Understand how each business movement shapes profitability and cash.
I reconstruct the company’s financial model and connect every material number to the indicators, operating movements, rules, sources and owners that explain it.
The deliverable is a living model, an integrated business ontology map and automated BI views — supporting decisions today and providing a reliable foundation for future AI applications.
LIVING MODEL / 01PERFORMANCE + CASHActual · Plan · Forecast
ΣThe parts reconcile with the whole
Making each business movement understandable, traceable to profitability and cash, and accountable.
The problem
The numbers reconcile.
But they do not explain.
The P&L, cash flow, budget, ERP and dashboards usually exist. The problem is that each one represents the company through a different logic. Finance sees totals. Operations sees events. Indicators show isolated variances.
When margin declines or cash becomes constrained, the discussion begins with how to interpret the number — not with the decision that must be made.
- Profit does not explain its conversion into cash.
- An indicator shows the variance but not its financial effect.
- Products, customers, orders and inventory do not reconcile with the total.
The role of planning
Reduce the space of possible decisions.
The model does not decide on behalf of the person accountable for the choice. It removes, early, the alternatives that the numbers and operating reality already show do not make economic sense.
BEFORE20 apparently possible paths
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AFTER4 decisions that still deserve capital and attention
The core logic
The sum of the small parts explains the whole.
Each layer explains the one above it and then reconciles back to the total result. The formal map of these connections is the business ontology — not an abstract diagram, but the structure that keeps the model working.
Financial performance and cash
The P&L, balance sheet, cash flow, working capital and forecast form the financial truth the model must explain.
Financial components
Each material component of performance is decomposed and reconciled without losing its connection to the total.
Operating indicators
Financial drivers are connected to the measures that show how the operation actually performed.
Business movements
The explanation reaches the objects and events available in company sources, at the level where a decision can change.
Decisions and ownership
Each indicator is connected to the people who can influence it, the constraints involved and the economically plausible decisions.
What I do
Depth where the explanation changes a decision.
The model covers the company’s complete executive financial backbone. Operating detail is developed within the most material economic flow — usually sales, margin, working capital and cash — down to the level that is both useful and feasible.
I reconstruct the financial model
I create one historical and forward-looking view across accrual and cash bases. I reconcile official sources and define the lowest level of detail that is necessary and feasible for decision-making.
P&L · Cash · Working capital · Actual · Plan · ForecastI decompose the financial logic
I break each material component into drivers, formulas, indicators and financial explanations that reconcile back to total performance.
Value tree · Financial KPIs · Variance bridges · RulesI reach the operation
I connect financial drivers to operating indicators and to the actual movements that produced them: products, customers, orders, inventory, production, purchases and open items.
Objects · Events · Relationships · Sources · OwnersI put the model into operation
I integrate the financial model, ontology map and automated BI views. The explanation no longer depends on a one-off analysis and begins to support recurring decisions.
Automated data foundations · Living model · BI views · Controlled refreshI do not attempt to map the entire company at the same depth. I begin where the money is and go deeper where a better explanation can eliminate poor decisions and create value.
AEON Living Financial Model
The presentation documents.
The deliverable is the model running.
A first working core is built in 12–16 weeks, subject to data availability. The scope remains small enough for me to deliver directly and material enough to support a relevant company decision.
Living financial model
Accrual and cash, historical and forward-looking, reconciled through the same logic.
25–40 essential indicators
Formula, source, frequency, granularity, financial relationship and owner.
Integrated business ontology map
The living index of objects, events, indicators, rules, sources and relationships.
4–6 automated BI views
From executive performance to the movement available in the source, without rebuilding the analysis.
Decision filter
Scenarios, constraints, financial effect, cash requirement, timing and confidence.
Validated refresh process
Documented logic, explained residuals and one complete update cycle executed with the company team.
Quantified diagnosis
The level of explanation is measured too.
- Share of performance and cash covered by the model
- Unexplained residual or amount dependent on allocation
- Time required to explain a material variance
- Alternatives eliminated in selected decisions
Concrete example · Sale to cash
A sale does not end at margin.
For each sale or invoice, the model can reconstruct what happened and forecast what is still expected to happen. The company moves beyond revenue and accounting margin to understand how much cash and value each movement actually creates — or consumes.
Historical and forecast · direct, allocated and estimated values identified · reconciled rules
Where I create the most value
Enough complexity for hidden value to exist. Enough structure to make it visible.
The ideal client is not looking for a turnaround or a new ERP. The company needs to turn existing data and knowledge into one recurring, usable financial explanation.
- Mid-sized industrial, distribution or B2B company with complex operations
- ERP and data exist, but explanations remain fragmented
- Products, customers, inventory and working capital are financially material
- The CEO, owner or CFO has a material financial question
- Finance and operating teams can validate the relationships
STANDARD SCOPEOne complete financial backbone.One economic flow developed in depth.Three to five priority decisions.
Further developments become new modules. The initial project does not silently expand until it attempts to map the entire company.
Selected implementation · Multinational industrial company
From the shareholder’s direction to a traceable view of performance and cash.
At a multinational industrial company with more than BRL 500 million in annual revenue, the work began with a direct request from the CEO and owner, based on a previously defined corporate concept. As the senior executive responsible for the area, I materialized its financial and information dimension and expanded the depth originally contemplated.
I decomposed historical and forward-looking accrual and cash models into indicators, formulas, sources and commercial, industrial, supply-chain and financial movements. The result connects the detail available in the company to financial models and automated BI views that remain in operation and continue to evolve.
indicators structured, reviewed and connected
in annual revenue at the company analyzed
accrual, cash, financial models and automated BI views
Selected experience
Financial depth applied to real problems.
Cases that show the continuity between understanding a market, modeling the economics of a decision and building the instruments required for the answer to be used.
01Port infrastructure
BRL 380m+Estimated economic value in one year
Market studies, financial valuation and support for four competitive processes that led to the implementation of three fuel terminals at Latin America’s largest container terminal. Estimate based on the present value of projected EBITDA and the applicable multiple.
02International project · Japan
AsiaStrategy applied in a multinational context
A project for Sumitomo Corporation in Japan, within a career spanning dozens of projects in Brazil and abroad across strategy, market studies, corporate finance, M&A, planning and investments.
03Multinational industrial company
300+Indicators connected to performance and cash
A financial and information structure built directly for a company with more than BRL 500 million in annual revenue, connecting definitions, formulas, sources, financial models, BI views and business movements.
Gabriel SlemerSão Paulo, Brazil
Career · Direct execution
20 years turning executive questions into verifiable models.
I am Gabriel Slemer. I have worked across Brazilian companies and large multinationals in executive and advisory roles, as well as on dozens of projects in Brazil and abroad. My career spans strategy, market intelligence, corporate finance, M&A, planning, investments and technical implementation.
The common thread has always been turning poorly structured problems into models that can explain, quantify and support decisions. I can follow a leadership question through the definitions, sources, rules, calculations, data foundations and tools that support an answer — reaching the small parts without losing sight of the whole.
At AEON, I personally reconstruct the financial logic, design the indicators, structure the ontology map and put the BI views into operation. When other specialties are required, I integrate their contributions without transferring the central coherence of the solution.
You engage the person who understands the problem and builds the solution.
A career applied to the product
A career built across business, finance and implementation.
Experience as a market-intelligence and corporate-finance specialist, strategy consultant, advisory partner and senior industrial executive. Today, these capabilities converge in AEON’s financial business ontology.
Market intelligence
Markets, demand, competition, prices and opportunities translated from fragmented information into quantifiable hypotheses.
Corporate finance
Financial models, valuation, EBITDA, cash, working capital, CAPEX, scenarios and investment appraisal.
Strategy and transactions
M&A, planning, new business, market studies, competitive processes and capital-allocation decisions.
Technical implementation
Indicators, calculation rules, SQL, structured data, optimization models and BI views that put the logic to work.
Midea CarrierMarket intelligence
PDG RealtyCorporate finance
Telefônica VivoBusiness strategy
RGF & AssociadosPartner
Multinational industrial companySenior executive responsible for the area
AEON OntologyFounder and principal consultant
Selected projects and companies
Sumitomo CorporationSantos BrasilTelefônica VivoMidea CarrierPDG RealtyRGF & Associados
Beyond the first product
The Living Financial Model makes one part of a broader methodology tangible.
The product begins with financial truth and delivers a working core in 12–16 weeks. The AEON Methodology extends the same logic to knowledge, data, processes, rules, decisions, human accountability and AI applications — through modules, without turning the first engagement into an impossible promise.
Explore the AEON MethodologyLiving financial model · 25–40 KPIs · ontology map · 4–6 BI views
One shared architecture for the business, people, systems and AI
Start with a material question
Which number in your company still lacks a reliable explanation?
In the first conversation, we define the central financial question, the economic flow with the greatest potential value and the information required to build the first living model.
Talk directly to Gabriel