As an accountant, can you briefly define the relationship : balance sheet - result - availabilities and their usefulness for you?

The balance sheet presents a company's financial position at the end of a specified date

The balance sheet presents a company's financial position at the end of a specified date. Some describe the balance sheet as a "snapshot" of the company's financial position at a point (a moment or an instant) in time. For example, the amounts reported on a balance sheet dated December 31, 2015 reflect that instant when all the transactions through December 31 have been recorded