What is the difference between BWA and SuSa?

The BWA summarizes performance. The SuSa, or trial balance, shows account-level balances and movements. It reveals many issues that are not visible in the BWA alone.

Check BWA with SuSa: Plausibility and Reporting Gaps

Why a BWA alone is often not enough

The BWA is a common monthly report in Germany. It summarizes revenue, costs and profit. For simple internal discussions, that may be enough. But once the figures are used for financing, reporting, advisory boards, investors or strategic decisions, the requirements increase. If you first want the broader context, read the guide to the German BWA report.

A BWA alone does not always explain whether specific accounts contain unusual movements, whether accruals are missing, whether receivables or payables are problematic, or whether profit is distorted by one-off effects. The SuSa, or trial balance, provides account-level detail. That is where many red flags become visible.

Typical cases: The BWA shows profit, but receivables rise strongly. Revenue is high, but cash collection lags. Personnel costs look unusual because accruals are missing. The monthly result is positive, but open items or liquidity point in the opposite direction. In those cases, the BWA should not be read in isolation.

This check is not an audit, tax review or financing approval. It supports a structured management and plausibility review.

Visualization of the relationship between BWA and trial balance. — BWA and trial balance answer different questions. Together, they provide a stronger plausibility basis.

BWA and SuSa compared

Document	Purpose	Typical strength	Typical limitation
BWA	Summarized performance report	Easy to read, useful for monthly comparison	Hides account-level detail
SuSa / trial balance	Account-level balances and movements	Shows plausibility, outliers and detailed balances	Difficult to read without interpretation
Open-item lists	Receivables and payables detail	Important for working capital and cash pressure	Not always included in standard BWA packages
Management commentary	Interpretation and explanation	Turns numbers into decisions	Must be actively prepared

When to review BWA and SuSa together

Bank or financing

A bank meeting, financing request or covenant report is coming up.

Board or shareholders

Third parties expect robust numbers, clear commentary and explainable materials.

Unclear profit development

Revenue, margin or cost structure changes significantly, receivables rise strongly or cash collection lags behind the reported result.

Reporting setup

Management wants to connect BWA, trial balance, open items, accruals and commentary in a recurring review logic.

BWA + SuSa Diagnostic

Check BWA with SuSa: your result in a few minutes

Answer the following questions to assess whether your current BWA package is bank-ready, management-ready or reporting-ready, and where data gaps, reconciliation needs or deviations become visible.

0/12 0 Not robust enough

Main use case

BWA and trial balance use the same reporting date.

Prior-year or budget comparison is available.

Major revenue changes are explained.

Gross margin changes are explained.

Personnel expenses are plausible against headcount development.

Cut-off and accruals have been reviewed.

Tax accounts are understandable.

Bank and loan accounts are reconciled.

Receivables have been reviewed for age and collectability.

Payables have been reviewed for pressure and completeness.

One-off effects are documented.

Management commentary is available.

What a management-ready BWA package should include

Component	Why it matters
Current BWA	Summarized monthly and year-to-date view.
Trial balance / SuSa	Account-level plausibility basis.
Prior-year or budget comparison	Context for the development.
Open-item lists	Working capital, receivable quality and payment pressure.
Bank and loan accounts	Liquidity and financing structure.
Management commentary	Makes the numbers understandable for decision-makers.
Action list	Connects analysis with steering.

If you first need to structure the BWA

If a full BWA and trial-balance package is not available yet, the BWA Excel Template is a useful starting point for structuring values, sample KPIs and management questions.

Example package with BWA, trial balance, open-item list and management commentary. — A robust package connects BWA, trial balance, open-item lists and management commentary.

What a bank-ready package additionally needs

For banks and financing partners, the key issue is not only the BWA itself but the explainability of the entire financial picture. A bank-ready package should show revenue and profit development, explain major deviations, include liquidity status and short-term outlook, disclose receivables and payables structure, and describe actions addressing negative developments.

If the same figures later support a value indication, the guide to calculating company value with formulas and calculator is the natural next step: it explains how adjusted EBIT, multiples and cross-checks work together.

A readiness check is not financing approval and does not replace a bank's own review. It helps identify obvious gaps before a discussion.

From BWA/SuSa check to reporting pilot

Once BWA, trial balance, open items and deviations are reviewed regularly, a robust management reporting process becomes possible. The next step is a DATEV/BWA reporting pilot with fixed KPIs, commentary and PDF report.

Check reporting pilot

BWA + SuSa Check FAQ

What is the difference between a BWA report and SuSa?

The BWA report shows the business performance and result structure of a company. SuSa, the German trial balance or account balance list, shows account movements and balances from the accounting system. Together, they help validate both performance and accounting logic.

Why should BWA and SuSa be reviewed together?

A BWA report can show a plausible result even when individual accounts, accruals, receivables or liabilities contain issues. Reviewing the BWA together with the trial balance helps assess account logic, balances and earnings quality more reliably.

What are OPOS or AR/AP open items, and why do they matter for a BWA review?

OPOS refers to open items, meaning unpaid receivables and liabilities. They matter because a positive BWA result may still be risky if cash collection is weak, receivables are increasing or payables are putting pressure on liquidity.

Do I need a SuSa for every bank discussion?

Not always, but it is often useful. The more important or complex the financing discussion, the more valuable a complete package becomes.

Is this a formal audit?

No. It is not an audit, tax review or legal advice. It is a structured management and plausibility diagnostic.

Can I use the check without DATEV?

Yes. DATEV is a common source, but the logic also works with comparable accounting exports and reports.

Check BWA with SuSa: find plausibility issues, deviations and reporting gaps

DATEV BWA Reporting