This paper examines the relevant qualitative aspects of a microfinance company’s strength. The inclusion of these aspects in accounting reports through what may be called “invisible balances” (coming from intangible assets) would be a complement to “visible balances” in which the tangible assets of the company are reflected. The methodology that the authors propose is based on the application of the theory of fuzzy subsets. The authors’ approach makes use of logical outlines, which are flexible enough to attempt more realistic assessments and is indispensable in a context clearly defined by complexity and uncertainty.