Every month, a German tax adviser (Steuerberater) sends the business owner a BWA (Betriebswirtschaftliche Auswertung). It is the main management report, showing the financial health of the business, its profitability and how costs are developing long before the annual accounts are drawn up.

What the BWA is and the standard DATEV BWA 01 form

The report is generated automatically from the accounting entries posted for the month. The most common format is the standard DATEV BWA 01. It has several columns: figures for the current month (in euros and as a percentage of output) and cumulative figures since the start of the financial year (kumulierte Werte).

Key lines on the income side

The analysis starts with the line Umsatzerlöse (revenue from sales). If there are changes in inventory or own work capitalised, the Gesamtleistung (total output) is calculated. Direct material costs (Materialaufwand / Wareneinsatz) are then deducted to give the Rohertrag (gross profit), which shows the margin of the core business.

Operating costs: staff, premises and marketing

The Gesamtkosten block breaks down costs in detail: Personalkosten (staff wages including employer social contributions), Raumkosten (office rent and utilities), Werbe- und Reisekosten (advertising and travel), Abschreibungen (depreciation of equipment) and sonstige betriebliche Aufwendungen (insurance, software, consultants).

The preliminary result (Vorläufiges Ergebnis)

The Betriebsergebnis line shows the operating result before interest and taxes, and the final line, Vorläufiges Ergebnis, shows the preliminary result after interest and income taxes, if these have already been posted. When applying for a loan or leasing, banks ask for the BWA for the last three to six months together with the trial balance (Summen- und Saldenliste, SuSa) to assess the borrower's creditworthiness.

What to check

  • Check the Rohertrag every month to monitor the margin on your services.
  • Track the share of Personalkosten relative to revenue (critical for stable cash flow).
  • Compare actual operating costs with the planned budget.
  • Keep monthly BWA and SuSa reports to provide to banks and investors.

Example situation

An agency owner noticed in the BWA an 18% rise in the “Sonstige Kosten” line, identified unused paid software subscriptions and adjusted the budget before the end of the quarter.

Next step

Being able to read the BWA gives you monthly control over your company's profitability, months before the official annual accounts.

Official information on this topic

Checklists and examples are organisational recommendations. Requirements depend on the procedure, the city and your situation; check them with the relevant office before you act. Please discuss legal and tax questions with an authorised professional.

This article was prepared with the help of AI. The example illustrates the approach and does not describe a client case.