The balance sheet represents the financial position of a company and, together with the income statement, forms the annual financial statements. The Creditworthiness of an exemplary GmbH is assessed by analyzing asset ratios, liquidity, capital structure and profitability. These instructions serve to support a free inspection of the balance sheet at the Federal Gazette.
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Why is it possible to view a balance sheet free of charge?
In many countries, the annual financial statements of companies are publicly accessible, as they are an important source of information for investors, creditors and other stakeholders. In Germany, these financial statements can be viewed via the company register, which contains data from the Federal Gazette, among other sources.
What is the Federal Gazette?
The Federal Gazette is the official publication organ of the Federal Republic of Germany and is used for functions such as the publication of legal regulations. It is closely linked to the company register, which serves to provide company-related information. This also includes the publication of
View balance sheet free of charge step by step
Visit the website of the Federal Gazette or the Company register.
Search for balance sheet
Here search for balance sheets in the Federal Gazette. Enter the name of the company whose balance sheet you would like to view and carry out the search. To do this, click on the blue button "Search„.
Step 3 - Select search result and view balance sheet
The search results will be displayed in a list of available documents. Select the correct result and open the company whose balance sheet you would like to view free of charge.
If required, download the annual financial statement document. As soon as you have the balance sheet in your hands, nothing stands in the way of your analysis.
Check the most important key figures and draw conclusions about the financial health of the company. If you would like to find out more about this topic, you will find interesting information on the Automation of financial statement analyses with AI in the linked article.
Balance sheet course
Balance sheets are an elementary component of financial accounting. If the bookkeeping is accurate, they provide a meaningful snapshot of a company's financial situation at a specific point in time. In addition to balance sheets, experts use other components in annual financial statements to derive various key financial figures, such as
- Liquidity,
- Debt-equity ratio and
- Profitability.
In addition to the actual assets or capital, these key figures are crucial for assessing the financial stability and performance of a company.
- financial statements,
- Annual reports and
- other financial documents
of corporations. The company register is therefore the central platform for inspecting the balance sheets of German companies.
Good to know
At the end of the financial year, the closing balance sheet is prepared by recording all business transactions in full. Equity and outstanding liabilities are also recorded in the balance sheet. The total assets must correspond to the total liabilities.
The balance sheet is made up of various items, which are listed in a fixed order in the form of accounts, and is divided into two parts: Assets and liabilities. The asset side (assets) shows the assets available to the company that can be actively used. The liabilities side, on the other hand, shows how the company's assets have been financed.
IFRS and tax accounting for international companies
International companies are often faced with the challenge of applying different accounting standards. The International Financial Reporting Standards (IFRS) are used for external reporting purposes and to comply with international standards, while the tax accounts are primarily used for tax purposes.
The main difference lies in the valuation methods and accounting regulations. IFRS places a greater focus on the presentation of the economic reality of a company, while the tax balance sheet takes tax-specific regulations into account. This can lead to differences in the valuation of assets, provisions and income. International companies should take these differences into account when preparing their financial statements in order to comply with both legal requirements and tax obligations.
Structure of a balance sheet simply explained
The following example shows the balance sheet of a fictitious corporation and serves as an illustration of the balance sheet course. Balance sheet of the example company ABCDEFG GmbH:
| Assets | Liabilities |
| Fixed assets | Equity |
| Building: 500.000 Euro | Share capital: 650,000 euros |
| Machines: 250,000 euros | Retained earnings: 100,000 euros |
| Vehicles: 100,000 euros | |
| Current assets | Borrowed capital |
| Stock: 50.000 Euro | Long-term loans: 250,000 euros |
| Receivables: 90,000 euros | Short-term loans: 75,000 euros |
| Bank: 125,000 euros | Trade payables: 40,000 euros |
| Total assets | Total liabilities and shareholders' equity |
| 1,115,000 euros | 1,115,000 euros |
Conclusion
The balance sheet plays a central role in the business valuation of companies, as it provides insights into the financial health of a company. It therefore contains relevant information that forms the basis for important economic and strategic decisions relating to the company in question.
Free access to a balance sheet via the company register provides investors, creditors and other stakeholders with precisely this valuable information. This step-by-step guide shows how balance sheets can be viewed free of charge without ever having worked in an accounting department before.
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