Pipeline Gate Tracker
Bilko Pipeline — 8-Gate Tracker
Overview
This document tracks Bilko's progress through the 8-gate pipeline from concept to CEO approval.
Project: Bilko (Balkan Accounting SaaS) Project ID: bbd77cc0 Company: SnowIT Internal R&D Created: 2026-02-19
Gate Definitions
- Market Research — TAM/SAM/SOM analysis, customer pain points
- Competitive Analysis — Competitor landscape, differentiation strategy
- Tech Stack Decision — Frontend, backend, database, hosting choices
- Product Requirements — PRD with features, user stories, acceptance criteria
- Database Schema — Full schema design validated against PRD
- UI/UX Design — Wireframes, mockups, design system
- Regulatory Compliance — Legal research (Serbia, BiH, Croatia accounting laws)
- CEO Approval — Final go/no-go decision from Alem
Current Status
| Gate | Name | Status | Date | Evidence |
|---|---|---|---|---|
| 1 | Market Research | PASS | 2026-02-19 | ~/system/specs/bilko-prd.md (TAM section) |
| 2 | Competitive Analysis | PASS | 2026-02-19 | ~/system/specs/bilko-prd.md (competitors section) |
| 3 | Tech Stack Decision | PASS | 2026-02-19 | ~/system/specs/bilko-tech-stack.md |
| 4 | Product Requirements | PASS | 2026-02-20 | Validated — All features mapped to schema, acceptance criteria defined |
| 5 | Database Schema | PASS | 2026-02-20 | Validated — 15 models cover all PRD features, double-entry enforced |
| 6 | UI/UX Design | PASS | 2026-02-20 | Validated — 10 pages implemented, design system consistent |
| 7 | Regulatory Compliance | PASS | 2026-02-20 | Validated — All 3 countries researched (Serbia, BiH, Croatia), no blockers |
| 8 | CEO Approval | PASS | 2026-02-20 | Approved by Alem — CODE UNFROZEN |
Gate Validation Summary (2026-02-20)
Validation performed by: John (AI Director) Full report: docs/VALIDATION-REPORT.md
Gate 4: Product Requirements — PASS
- ✅ All features mapped to user stories
- ✅ Acceptance criteria defined
- ✅ Technical feasibility confirmed
- ✅ Resource estimate (8-10 weeks MVP, €2K bootstrap)
Gate 5: Database Schema — PASS
- ✅ All PRD features covered by schema (15 models)
- ✅ No phantom features in schema not in PRD
- ✅ Multi-currency support validated (Currency + ExchangeRate models)
- ✅ Double-entry bookkeeping validated (Transaction.debitAccountId + creditAccountId)
- ✅ Audit trail meets compliance needs (LoggedAction append-only)
Gate 6: UI/UX Design — PASS
- ✅ All pages match wireframes (10 pages implemented)
- ✅ Design system consistent (colors, typography, spacing verified)
- ✅ Responsive design validated (mobile-first Tailwind)
- ✅ Accessibility compliance (shadcn/ui Radix primitives)
- ✅ User flows tested (invoice wizard, expense entry, reports)
Gate 7: Regulatory Compliance — PASS
- ✅ Serbia — SEF e-invoicing, 20% PDV, Kontni Okvir Chart of Accounts
- ✅ BiH — 17% PDV, IFRS/RS accounting, e-invoicing draft law monitored
- ✅ Croatia — eRačun mandatory 2026, 25% VAT, RRiF Chart of Accounts
- ✅ No LOW-confidence MVP blockers
- ⚠️ 2 MEDIUM-confidence items (BiH e-invoicing pending, Serbia digital cert) — NOT blocking
Gate 8: CEO Approval — PASS
Approved by Alem on 2026-02-20
✅ CODE UNFROZEN — Backend development started
Deliverables:
- ✅ Backend foundation implemented (Express + TypeScript)
- ✅ Authentication system (JWT + bcrypt, 4 endpoints)
- ✅ Middleware stack (helmet, cors, rate-limit, auth, validation, error-handler)
- ✅ Database exports (@bilko/database package)
- ✅ Project structure ready for remaining endpoints
Backend Status (2026-02-20):
- ✅ 4/50 API endpoints complete (auth: register, login, refresh, logout)
- ⏳ 46/50 endpoints pending (invoices, expenses, contacts, etc.)
- ✅ All middleware and utilities implemented
- ✅ Route aggregator ready for expansion
Next Steps:
- Implement remaining 46 API endpoints (invoices, expenses, contacts, accounts, transactions, reports, banking)
- Create Zod validators for all endpoints
- Add integration tests for auth flow
- Connect frontend to real backend (replace mock data)
- Beta testing with 5 SMBs + 3 accountants
Status: DEVELOPMENT IN PROGRESS
All 8 gates PASSED — Project approved and active
Decision Log
| Date | Gate | Decision | Rationale |
|---|---|---|---|
| 2026-02-19 | 1 | PASS | TAM €50-150M validated, clear pain points identified |
| 2026-02-19 | 2 | PASS | 3 competitors analyzed (Fiken, QuickBooks, local solutions), differentiation clear |
| 2026-02-19 | 3 | PASS | Tech stack chosen — Next.js + Express + PostgreSQL (proven, scalable) |
| 2026-02-20 | 4 | PASS | PRD complete — all features mapped to schema, acceptance criteria defined |
| 2026-02-20 | 5 | PASS | Schema validated — 15 models cover all PRD features, double-entry enforced, NUMERIC(19,4) for money |
| 2026-02-20 | 6 | PASS | Design validated — 10 pages implemented, design system consistent, responsive |
| 2026-02-20 | 7 | PASS | Regulatory validated — All 3 countries researched, no blocking issues, 2 MEDIUM items not MVP blockers |
| 2026-02-20 | 8 | PASS | CEO approval granted — Backend foundation implemented, 4/50 endpoints live, development started |
Notes
- Backend development started (2026-02-20) — Authentication system complete, 46 endpoints remaining
- Frontend is prototype — Still using mock data. Backend connection pending full API implementation.
- All 8 gates passed — Project approved and active as of 2026-02-20
- Gate 8 deliverables:
/apps/api/src/— 18 source files created (middleware, routes, utils, validators)/packages/database/src/index.ts— Prisma exports added- JWT authentication with access + refresh tokens
- Rate limiting (5 req/min auth, 100 req/min general)
- Organization-scoped multi-tenancy middleware ready
- Error handling with consistent API format
References
- PRD: ~/system/specs/bilko-prd.md
- Tech Stack: ~/system/specs/bilko-tech-stack.md
- Wireframes: ~/system/specs/bilko-wireframes.md
- Brand Identity: ~/system/specs/bilko-brand-identity.md
- Database Schema: packages/database/prisma/schema.prisma
- Frontend Code: apps/web/