Plug-in · Balance sheet (HGB)

A balance sheet that balances — on its own.

NetSuite has a trial balance and a balance sheet, but no statutory German structure. The Fourangle balance sheet produces the complete assets and liabilities sides under § 266 HGB for corporations — directly from your posting periods, with a prior-year comparison and an audit-ready export.

§ 266 HGB · assets and liabilities SKR03 · SKR04 · account type as fallback Prior-year comparison HTML · Excel · PDF
Balance sheet under § 266 HGB · Dec 31, 2025 · DE subsidiary · primary book
A. Fixed assets prior year 1,284,660 1,412,905
B. Current assets prior year 2,640,118 2,908,440
Total assets prior year 3,924,778 4,321,345
A. Equity including P.A.V net income 486,302 1,902,640
B.–D. Provisions and liabilities prior year 2,238,416 2,418,705
Total equity and liabilities prior year 3,924,778 4,321,345
ASSETS = LIABILITIES The result for the year is derived through double-entry bookkeeping and posted to P.A.V automatically — the balance sheet closes without anybody adding a figure by hand.
Why

A balance sheet report is not a statutory balance sheet.

The balances are right, the structure is not. German statutory accounts require specific positions in a specific order — and a result for the year that sits in equity without anybody calculating it there.

No structure under § 266

NetSuite groups by account type. Fixed assets, current assets, provisions and the equity positions only exist through a mapping somebody has to create.

The result is missing from equity

Without a closing entry the net income does not appear in the balance sheet — and the totals drift apart. In Excel it then gets added by hand, every year again.

Balances vanish quietly

In home-grown reports an unmapped account simply drops out. That the total no longer matches the books shows up only when somebody recalculates.

The prior-year column is missing

German GAAP expects the prior year alongside. Pulling it from an older file means comparing two states that do not belong together.

Several books, several truths

HGB and IFRS side by side need the same report per book. Two tools mean two mappings — and eventually two results.

The auditor asks about the origin

A position without a traceable account basis creates questions. And questions during the close cost more time than the report itself.

Our answer

Mapping automatic, exceptions on the account.

Accounts are pulled onto the statutory positions through the number ranges of SKR03 or SKR04; where no chart of accounts is assigned, the NetSuite account type applies as a fallback. If a position should differ, you override it on the account itself — once set, the override wins.

Mapping · accounts onto statutory positions · chart SKR04
Chart of accounts Assignment through the number ranges of SKR03 or SKR04 automatic
Account type as fallback Where no chart is assigned, the NetSuite account type applies fallback
Override per account Put individual accounts on a different position — maintained on the account itself manual
Result for the year Derived through double-entry bookkeeping and posted to P.A.V automatically automatic
Not assigned Balances without a position stay visible — the proof that nothing is missing control
NO FOREIGN TABLES The mapping lives in NetSuite — no mapping file somebody has to maintain and pass around.
The report

Full statutory layout or lean structure.

For corporations

The complete assets and liabilities sides under § 266 HGB for large and medium-sized entities — as the full statutory layout or as a lean structure, switchable per deployment.

By posting period

The reporting date is your posting period — month, quarter or fiscal year, with no calendar acrobatics on the side.

Per subsidiary and book

A fit for multi-subsidiary and multi-book structures: HGB and IFRS are reported separately, never mixed.

Prior-year column

As soon as prior-year figures exist they sit alongside — from the same report, calculated in the same moment.

HTML, Excel and PDF

Read on screen, keep calculating in Excel, hand the PDF to auditors or your tax firm — reliable even with large data volumes.

Straight from the postings

No export, no intermediate state: the balance sheet is built from your ledger the moment you open it.

How it runs

Three steps to the first balance sheet.

1

Install

SuiteBundle 602256 is installed into your account like any other bundle. The mapping is derived automatically from the chart of accounts or the account type.

2

Override the exceptions

Accounts that belong elsewhere get their position on the account itself. Whatever stays open is shown in the report.

3

Report and export

Pick period, subsidiary and accounting book, open the balance sheet, read it as HTML or pass it on as Excel or PDF.

The honest test: take your last audited accounts and run the same reporting date here. If the total and the equity match, the mapping is right — and the detour through Excel is over.
Feature set

What the balance sheet does.

Structure under § 266 HGB

Complete assets and liabilities sides for corporations — full or lean, switchable per deployment.

Automatic account mapping

Via SKR03 or SKR04, with the NetSuite account type as fallback — no external mapping tables.

Account-level override

Assign individual accounts differently; the override wins over the automatic mapping.

Net income in P.A.V

Derived through double-entry bookkeeping and entered automatically as net income or net loss for the year.

Period reporting

By posting period, for a month, a quarter or a fiscal year.

Multi-subsidiary and multi-book

Per entity and per accounting book — a fit for group structures.

Prior-year comparison

Its own column as soon as prior-year figures are available.

Export HTML, Excel, PDF

Straight from NetSuite, reliable even with large data volumes.

Visible remainder row

Unassigned balances are shown instead of disappearing quietly.

Fits together

Balance sheet and P&L from one source.

The balance sheet is the sibling of the income statement under § 275 (3) HGB: same logic, same mapping, same data — the result for the year is identical on both sides. Together with the trial balance and the management report, the German reporting set is complete inside NetSuite.

Who it's for

For everyone preparing German statutory accounts.

The balance sheet is made for CFOs, accountants, controllers and tax advisors in companies that book in NetSuite and prepare statutory accounts for their German entity — particularly in groups whose NetSuite setup is geared towards US GAAP.

Technical facts

What your IT wants to know up front.

Technology

Native SuiteScript inside the account — the report reads the ledger directly.

Delivery

SuiteBundle 602256 — installation and updates through NetSuite’s bundle mechanism.

Mapping

SKR03 and SKR04 by number range, NetSuite account type as fallback, override per account.

Reporting levels

Posting period, subsidiary and accounting book.

Output

HTML on screen, Excel (XLSX) and PDF to pass on.

Data residency

Everything stays in the account — no external service, no copy.

FAQ

Frequent questions

How does the plug-in know which account belongs to which position?

From the chart of accounts: SKR03 and SKR04 have fixed number ranges. Where none is assigned, the NetSuite account type applies as a fallback. Both can be overridden per account.

Do we have to close the year for the result to appear?

No. The result is derived through double-entry bookkeeping and entered automatically in position P.A.V (net income / net loss for the year) — without a closing entry in NetSuite.

What happens to accounts that fit nowhere?

They do not disappear. Unassigned balances are shown, so the total matches what was actually posted — and you see immediately where a mapping is missing.

Full or condensed structure?

Both. The report runs either with the full statutory layout under § 266 HGB or with a lean structure — switched by a setting on the deployment.

Can we report HGB and IFRS side by side?

Yes. The report runs per accounting book. You produce it once for one book and once for the other, without the books mixing.

Does it match the income statement from the same house?

Yes — both work on the same postings and use the same logic for mapping and overrides. The result of the P&L is exactly the amount that sits in equity in the balance sheet.

How does the balance sheet reach the auditor?

As a PDF or Excel file from NetSuite. Anyone who wants to check its origin gets the report together with the positions it is composed of.

Next step

See the balance sheet on your own numbers.

We produce the balance sheet for a reporting date of your choice — and you compare it with what your statutory accounts show today.