Cash basis income statement (EÜR)
Income minus expenses on a cash basis, mapped to the lines of the German Anlage EÜR.
Open Finance, Reports, Cash basis income statement (EÜR). Small businesses and freelancers in Germany who do not keep a balance sheet calculate their profit with the Einnahmenüberschussrechnung. The report shows Operating income, Operating expenses and Profit/loss at the top and the lines of the form with their line numbers below.
Income and expenses count when they are paid. An invoice or bill counts in proportion to the payments received or made in the period. Direct postings to bank or cash, and depreciation, count at their posting date. VAT paid to or refunded by the tax office goes to its own lines.
Who can use this
- Owner
- Admin
- Accountant
- Viewer
Fields and options
- Line
The line number on the official form.
- Item
The name of the line. Click it to see the accounts.
- Amount and Comparison
The value of the period and of the comparison period.
Good to know
- The line numbers follow the 2024 form and must be checked every year.
- For bills with reverse charge VAT the cash share can be slightly off, because the gross amount includes the self assessed VAT.
Related
- Profit and loss
Income, expenses and the result of a period, using the nature of expense method.