Bilanzierung | Cine Power Planner

Bilanzierung

Bilanzierung — Double-Entry Bookkeeping (GmbH / UG)

Full statutory double-entry accounting (doppelte Buchführung) with SKR04 chart, journal, Bilanz + GuV, and Steuerberater-ready DATEV / GoBD / E-Bilanz exports — for corporations (GmbH, UG) and for any Gewerbe/Freiberufler*in who chooses to balance.

Visibility: Like the rest of the Accounting surface, Bilanzierung is gated behind a feature flag (owner accounts in production; fully visible in dev/staging). This page documents it for owners and the eventual general-availability release.

Overview

German law splits profit determination into two methods:

  • EÜR (Einnahmen-Überschuss-Rechnung, § 4 Abs. 3 EStG) — a cash-basis income-surplus statement. The default for freelancers and small trades. This is what the rest of the Accounting surface produces.
  • Bilanzierung (doppelte Buchführung, §§ 238 ff. HGB / § 4 Abs. 1 EStG) — accrual, double-entry bookkeeping producing a Bilanz (balance sheet) and GuV (P&L). Mandatory for corporations.

A GmbH or UG (haftungsbeschränkt) is a Formkaufmann (§ 13 Abs. 3 GmbHG i.V.m. § 6 HGB) and therefore bilanzierungspflichtig — it must balance; the EÜR is not an option. A Gewerbe/Freiberufler*in may balance voluntarily.

Choosing the method

Settings → Accounting → Invoice settings → Gewinnermittlungsart (German UI: Rechnungseinstellungen).

  • A GmbH/UG is locked to Bilanzierung (§ 242 HGB). The EÜR radio is disabled with an explanatory note.
  • A Gewerbe/Freiberufler*in picks freely. Choosing EÜR is instant. Choosing Bilanzierung opens the guided transition wizard instead of flipping silently (see below).

The chosen method drives which reporting surface you get at /accounting/reports: EÜR users see the Anlage-EÜR export; Bilanz users see the full Bilanz workspace.

The EÜR → Bilanz transition wizard

Switching from cash-basis to accrual is not a flip of a switch — the law requires a one-off profit correction. The wizard walks three steps:

  1. Übergangsrechnung (§ 4 Abs. 3 → Abs. 1 EStG). The transition gain/loss (Übergangsgewinn/-verlust) is computed from the positions that the two methods treat differently — chiefly open receivables (your unpaid, booked invoices) as an addition, and open payables as a subtraction. A positive Übergangsgewinn may be spread over up to three years (R 4.6 EStR, Billigkeitsregelung); a loss is recognized fully in the switch year. Fixed assets create no transition gain (they are capitalized identically under both methods), so they are not part of this figure.
  2. Eröffnungsbilanz. An opening balance sheet is derived from the EÜR closing position and shown for review — total assets, liabilities, and the balancing equity plug.
  3. Bestätigen. On confirm, the opening entries are posted to the journal (against the Eröffnungsbilanzkonto, SKR04 9000) and the method flips to Bilanzierung. If the derived opening balance is empty, nothing is posted — you can enter opening balances manually in the journal.

The wizard pre-fills what it can derive unambiguously; review every figure before confirming, and consult your Steuerberater*in for the definitive Übergangsrechnung.

The Bilanz workspace (/accounting/reports)

Three tabs:

Jahresabschluss (statements)

  • Bilanz — the balance sheet in the § 266 HGB structure (Aktiva: Anlage-/Umlaufvermögen; Passiva: Eigenkapital, Rückstellungen, Verbindlichkeiten).
  • GuV — the profit-and-loss statement, § 275 HGB Gesamtkostenverfahren, ending in the Jahresüberschuss/-fehlbetrag.
  • SuSa — the Summen- und Saldenliste (trial balance): per-account Soll/Haben totals and balances.

A "Bücher stimmen" badge confirms the books are internally consistent (Aktiva = Passiva, GuV result = Bilanz result). If it warns, check the opening balance sheet.

Journal (Buchungsjournal)

The append-only general ledger. Every entry is a balanced Buchungssatz (Σ Soll = Σ Haben). The live ledger is the projection of your subledgers (invoices → revenue + receivables, expenses, fixed-asset AfA) plus any manual entries you post. A subledger row you deleted is not projected — deleting leaves a hidden tombstone behind so the deletion syncs to your other devices, and until v0.703.55 that tombstone was still booked into the journal (and so into Bilanz, GuV, SuSa, GoBD and the DATEV GL-Stapel). Post a manual entry with the Neue Buchung form (multi-leg, with a live balance check). You never delete a posted entry — you storno (reverse) it, preserving the audit trail (GoBD Unveränderbarkeit, § 146 AO). At year-end, Festschreibung freezes the year with gapless numbering.

Konten (Kontenrahmen)

The SKR04 chart of accounts, seeded automatically the first time you open the Bilanz workspace. Add accounts, activate/deactivate them; an account with postings cannot be deleted.

Exports for your Steuerberater*in

From the Jahresabschluss tab:

  • Bilanz PDF / GuV PDF / SuSa PDF — the three statements as PDFs.
  • DATEV — a DATEV-format Buchungsstapel (posting batch) of the journal.
  • GoBD-Export — a ZIP of the Hauptbuch (general ledger) in a GoBD-compatible CSV form for a Betriebsprüfung. Text you typed — Buchungstext, Belegfeld, account names — is neutralised before it reaches the CSV, so a description beginning =, +, @ or - appears literally in the auditor's spreadsheet instead of being evaluated as a formula. Amounts are untouched and still sum: the general ledger has no negative cell to begin with (legs are positive with a Soll/Haben side, and the SuSa splits the balance into two non-negative columns), so the stricter rule this export uses costs nothing. The server-side route (quotes and invoices) keeps the ordinary rule instead, because those columns do carry negatives — Gutschrift lines and discounts — which must stay numeric.
  • E-Bilanz-Paket — a package prepared for the § 5b EStG E-Bilanz. Direct electronic submission via ERiC is a later step — this export hands the structured data to your advisor for now.

What is not (yet) covered

  • Direct E-Bilanz (§ 5b) electronic filing via ERiC — planned (Phase 2).
  • Körperschaftsteuer (KSt) and Gewerbesteuer (GewSt) returns — planned (Phase 3).
  • Automatic payment/bank-settlement projection into the GL — invoices currently post accrual-side (Soll-Versteuerung); bank links are a follow-up.

Last Updated: 2026-09-08 Version: 0.790.2