A Method carried out in a computer
system including a spreadsheet file having a sheet with lines and columns, wherein columns represent fields, the sheet having a header portion having a designation line with a field designation for each column, a data portion, wherein each line includes a
record, the method including: / a / identifying a single
reference field, / b / allocating a field type to fields other than the
reference field, the field type belonging to a set of field type including attribute, parent, and flow, / c / defining a link, for each field with a type, which establishes a link with another linked field, in particular a parent / child link, / d / building a hierarchical model representing the parent / child links, / f / generating a graphical hierarchical multilevel representation of the sheet content, with graphical views showing one or more hierarchical levels and displaying the representation on the display.