Built for solo entrepreneurs

Accounting without a database.

Spbook is a lightweight accounting tool for solo entrepreneurs. It stores your data as JSON files in your Google Drive, so the application stays simple and the data stays yours.

Open App View on GitHub Why it exists

Why Spbook exists

In March 2026, I started working as an s.p. in Slovenia. I tried some of the products already on the market, but they did not feel right for the way I work. Most of them seemed heavier than necessary for a solo business with a very small number of accounting records per year.

A simpler model

I work with PostgreSQL every day, so a database was the obvious first idea. But then came the usual questions: hosting, backups, maintenance, and operational complexity. All of that for a system used by one person, with no real need for concurrent multi-user editing.

The key idea is simple: separate the data from the application. Spbook helps manage the records, but the records belong to the user. They live as files in the user's own Google Drive and can be reused by other tools in the future.

Design principles

Spbook is intentionally designed around a small, practical use case: personal bookkeeping for a solo entrepreneur. The goal is not to mimic enterprise accounting software. The goal is to stay understandable, maintainable, and useful.

Keep the data separate

The application should not trap the user's data inside a service. JSON files make the records portable, inspectable, and easy to back up or transform.

Optimize for real scale

A solo business with hundreds of records per year does not need database infrastructure by default. The system should match the real volume of work.

Prefer clarity over magic

A folder structure and plain files are easier to reason about than hidden application state. The model should stay understandable for years.

Example record

{
  "id": "inv-2026-0001",
  "type": "invoice",
  "issueDate": "2026-04-01",
  "client": {
    "name": "Example OÜ",
    "country": "EE"
  },
  "currency": "EUR",
  "amount": 4523.75,
  "status": "paid"
}

Why Google Drive

Google Drive is not presented here as a universal answer for every application. It is a practical storage layer for a small personal accounting tool: familiar, accessible, backed up, and already good enough for structured files and directory-based organization.

Open source by intention

This project is being built for personal use first. It may or may not become useful to others, but that is exactly why it makes sense to build it in the open. The architecture is interesting on its own, and anyone should be able to study it, adapt it, or reuse the ideas.

Built in public as a real working tool
Focused on portability and user ownership
Intended as both a product and an engineering case study

Likely scope

Spbook starts with bookkeeping for one user, then may grow into invoice generation, administrative workflows, and mobile applications. The foundation should remain the same: simple data, clear structure, and no unnecessary infrastructure.

Bookkeeping records for s.p. activity
Invoice generation and export
Bank statement imports
Mobile clients built on the same data model