Good concept, lame follow through
I have to say the drawings were excellent and so were the backgrounds and menus. You have great potential in the artistic side but you need more work on the gameplay. First of all starts out way too easy and then when the book keeper comes in the game is too hard. You change from too many items of recovery to practically nothing. Also the levels are too big. Your character should take up at least 5% if not 10% of the screen. I know you liked the big bad guy concept but they are as powerful as their small versions. They may have more hitpoints but they are the same in difficulty.
Improvements... Better easy to difficult progression. Its a must not questions. More stable enemies with logical strengths and weaknesses.
This game could actually shine so don't let this be the only version.