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Accounting Reports
Introduction
The accounting reports endpoints provide access to financial statements including balance sheets and income statements. These reports follow Swiss accounting standards (KMU-Kontenplan) and provide comprehensive financial analysis with period comparisons.
Both reports include comparison data from the previous year to enable trend analysis and financial performance evaluation.
Balance Sheet
Retrieve balance sheet
get
/accounting/balance-sheet
Generates a balance sheet showing the company's financial position at a specific point in time. The report includes current and fixed assets on the debit side, and current liabilities, fixed liabilities, and equity on the credit side.
| Attribute | Type | Description |
|---|---|---|
date | String? | Balance sheet date in ISO format (YYYY-MM-DD). Defaults to current date if not provided |
Example response
json
// HTTP 200 OK
{
"debits": {
"sections": {
"currentAssets": {
"name": "Current Assets",
"groups": [
{
"name": "Cash and Cash Equivalents",
"accounts": [
// Account objects with current_balance and compare_balance fields
],
"total": 45620.50,
"compare_total": 38250.00,
"diff_percent": 19.27
}
],
"total": 125450.75,
"compare_total": 98320.25,
"diff_percent": 27.59
},
"fixedAssets": {
"name": "Fixed Assets",
"groups": [
{
"name": "Tangible Assets",
"accounts": [
// Account objects with current_balance and compare_balance fields
],
"total": 85600.00,
"compare_total": 92400.00,
"diff_percent": -7.36
}
],
"total": 185600.00,
"compare_total": 192400.00,
"diff_percent": -3.53
}
},
"total": 311050.75,
"compare_total": 290720.25,
"diff_percent": 6.99
},
"credits": {
"sections": {
"currentLiabilities": {
"name": "Current Liabilities",
"groups": [
{
"name": "Accounts Payable",
"accounts": [
// Account objects with current_balance and compare_balance fields
],
"total": 28450.25,
"compare_total": 32100.50,
"diff_percent": -11.37
}
],
"total": 65890.25,
"compare_total": 72340.50,
"diff_percent": -8.92
},
"fixedLiabilities": {
"name": "Fixed Liabilities",
"groups": [
{
"name": "Long-term Debt",
"accounts": [
// Account objects with current_balance and compare_balance fields
],
"total": 125000.00,
"compare_total": 150000.00,
"diff_percent": -16.67
}
],
"total": 125000.00,
"compare_total": 150000.00,
"diff_percent": -16.67
},
"equity": {
"name": "Equity",
"groups": [
{
"name": "Share Capital",
"accounts": [
// Account objects with current_balance and compare_balance fields
],
"total": 120160.50,
"compare_total": 68379.75,
"diff_percent": 75.73
}
],
"total": 120160.50,
"compare_total": 68379.75,
"diff_percent": 75.73
}
},
"total": 311050.75,
"compare_total": 290720.25
}
}Generate balance sheet PDF
get
/accounting/balance-sheet/pdf
Returns a PDF version of the balance sheet report.
| Attribute | Type | Description |
|---|---|---|
date | String? | Balance sheet date in ISO format (YYYY-MM-DD) |
download | Boolean? | If present, forces download instead of inline display |
PDF Response Headers
Content-Type: application/pdf
Content-Disposition: inline; filename="OrganizationName_Bilanz_2024-12-31.pdf"
// or for download:
Content-Disposition: attachment; filename="OrganizationName_Bilanz_2024-12-31.pdf"Income Statement
Retrieve income statement
get
/accounting/income-statement
Generates a comprehensive income statement showing the company's financial performance over a specified period. The report includes operational earnings, various cost categories, and calculates key financial metrics like EBITDA, EBIT, and EBT.
| Attribute | Type | Description |
|---|---|---|
date | Array? | Date range for the income statement as an array of date strings in ISO format (YYYY-MM-DD). If a single date is provided, the range will be from the start of the year to that date. Defaults to [<current-year-start>, <current-year-end>] if not provided |
Date Range Handling
- Single date:
["2024-06-30"]→ Range becomes["2024-01-01", "2024-06-30"] - Date range:
["2024-01-01", "2024-06-30"]→ Uses the provided range - Default: Uses current year start to current year end
Example response
json
// HTTP 200 OK
{
"dateRange": [
"2024-01-01T00:00:00.000000Z",
"2024-12-31T23:59:59.000000Z"
],
"compareDateRange": [
"2023-01-01T00:00:00.000000Z",
"2023-12-31T23:59:59.000000Z"
],
"data": [
{
"name": "operational-earnings",
"groups": [
{
"name": "operational-income",
"type": "revenue",
"accounts": [
// Account objects with current_balance and compare_balance fields
],
"total": 485620.50,
"compare_total": 398450.75
}
],
"total": 485620.50,
"compare_total": 398450.75
},
{
"name": "gross-profit",
"groups": [
{
"name": "materials-goods-cost",
"type": "expense",
"accounts": [
// Account objects with current_balance and compare_balance fields
],
"total": 125480.25,
"compare_total": 95320.50
}
],
"total": 360140.25,
"compare_total": 303130.25
},
{
"name": "gross-profit-after-staff-costs",
"groups": [
{
"name": "staff-costs",
"type": "expense",
"accounts": [
// Account objects with current_balance and compare_balance fields
],
"total": 185600.00,
"compare_total": 165200.00
}
],
"total": 174540.25,
"compare_total": 137930.25
},
{
"name": "ebitda",
"groups": [
{
"name": "other-operational-costs",
"type": "expense",
"accounts": [
// Account objects with current_balance and compare_balance fields
],
"total": 86420.75,
"compare_total": 78650.25
}
],
"total": 88119.50,
"compare_total": 59280.00
},
{
"name": "ebit",
"groups": [
{
"name": "depreciation",
"type": "expense",
"accounts": [
// Account objects with current_balance and compare_balance fields
],
"total": 12500.00,
"compare_total": 11800.00
}
],
"total": 75619.50,
"compare_total": 47480.00
},
{
"name": "ebt",
"groups": [
{
"name": "financial-expenses",
"type": "expense",
"accounts": [
// Account objects with current_balance and compare_balance fields
],
"total": 3250.00,
"compare_total": 4100.00
},
{
"name": "financial-income",
"type": "revenue",
"accounts": [
// Account objects with current_balance and compare_balance fields
],
"total": 850.00,
"compare_total": 620.00
}
],
"total": 73219.50,
"compare_total": 44000.00
},
{
"name": "profit-loss-before-taxes",
"groups": [
{
"name": "secondary-operational-income",
"type": "revenue",
"accounts": [],
"total": 0.00,
"compare_total": 0.00
},
{
"name": "non-operational-expenses",
"type": "expense",
"accounts": [],
"total": 0.00,
"compare_total": 0.00
},
{
"name": "non-operational-income",
"type": "revenue",
"accounts": [],
"total": 0.00,
"compare_total": 0.00
},
{
"name": "extraordinary-expenses",
"type": "expense",
"accounts": [],
"total": 0.00,
"compare_total": 0.00
},
{
"name": "extraordinary-income",
"type": "revenue",
"accounts": [],
"total": 0.00,
"compare_total": 0.00
}
],
"total": 73219.50,
"compare_total": 44000.00
},
{
"name": "profit-loss",
"groups": [
{
"name": "taxes",
"type": "expense",
"accounts": [
// Account objects with current_balance and compare_balance fields
],
"total": 8250.00,
"compare_total": 5280.00
}
],
"total": 64969.50,
"compare_total": 38720.00
}
]
}Generate income statement PDF
get
/accounting/income-statement/pdf
Returns a PDF version of the income statement report.
| Attribute | Type | Description |
|---|---|---|
date | Array? | Date range as an array of date strings |
download | Boolean? | If present, forces download instead of inline display |
PDF Response Headers
Content-Type: application/pdf
Content-Disposition: inline; filename="OrganizationName_Erfolgsrechnung_2024-01-01_2024-12-31.pdf"
// or for download:
Content-Disposition: attachment; filename="OrganizationName_Erfolgsrechnung_2024-01-01_2024-12-31.pdf"Account Structure
Both reports use the standard Account resource structure with additional balance fields:
current_balance: Account balance for the reporting periodcompare_balance: Account balance for the comparison period (previous year)diff_percent: Percentage change between periods (calculated as:((current - compare) / compare) * 100)
Authentication & Permissions
Required Permission
Both endpoints require the manage accounting permission. Users without this permission will receive a 403 Forbidden response.
Account Number Ranges
The income statement categorizes accounts based on Swiss KMU account numbering:
| Category | Number Range | Description |
|---|---|---|
| Operational Income | 3000-3999 | Net revenue from sales and services |
| Materials & Goods Cost | 4000-4999 | Cost of materials and goods sold |
| Staff Costs | 5000-5999 | Personnel expenses and benefits |
| Other Operational Costs | 6000-6799 | Rent, utilities, marketing, and other operating expenses |
| Depreciation | 6800-6899 | Depreciation and amortization |
| Secondary Operational Income | 7000-7999 | Secondary operational revenues |
| Financial Expenses | 6900-6949 | Interest and financial costs |
| Financial Income | 6950-6999 | Interest and financial income |
| Non-Operational Expenses | 8000-8099 | Non-operational costs |
| Non-Operational Income | 8100-8499 | Non-operational revenues |
| Extraordinary Expenses | 8500-8509 | One-time or extraordinary costs |
| Extraordinary Income | 8510-8899 | One-time or extraordinary revenues |
| Direct Taxes | 8900-8999 | Corporate and direct taxes |