---
title: "Balance & Profit/Loss"
description: "The accounting balance sheet and profit/loss with budget and comparison with last year."
url: https://support.sapera.io/en/articles/710-balance-and-profitloss
collection: "SaperaBI"
updated: 2026-10-09
language: en
alternates: [da]
---

# Balance & Profit/Loss

The accounting balance sheet and profit/loss with budget and comparison with last year.

The **Balance & Resultat** tab shows the two main accounting statements: the balance sheet (assets and liabilities) and the result (income and expenses) — with budget and comparison with last year.

## What the page shows

-   The balance sheet and income statement laid out by your chart of accounts, with columns split by **År** (year) → **Kvartal** (quarter) → **Måned** (month).
    
-   Key figures at the top: **Omsætning** (revenue), **Vareforbrug** (cost of goods sold), **Dækningsbidrag I/II** (contribution margin I/II), **Dækningsgrad I/II** (contribution margin % I/II) and **Resultat før skat** (profit before tax).
    
-   Budget columns: **Budget**, **Afvigelse** (variance), **%-afvigelse** (variance %) and **% opnået** (% achieved).
    
-   Comparison with last year: **Foregående år** (previous year) and the matching variance columns.
    
-   Variances are coloured green/red so you quickly see where things are going better or worse.
    

## How to use it

-   Pick the **Regnskabsår** (fiscal year) in the dropdown (default is "Indeværende år", the current year; future years are not shown). You can also narrow down with **Finansdato** (posting date).
    
-   Use **Vis: konti eller grupper** (show: accounts or groups) to switch the rows between individual accounts (number and name) or account groups.
    
-   Choose in **Kolonner** (columns) which columns (amount, budget, last year, variances) the matrix shows.
    
-   Narrow down with **Fra / til konto** (from/to account), **Regnskab** (accounts) and **Afdeling** (department).
    
-   Right-click an account or group and choose **Drill through** → **Finansposter** (Ledger entries) to see the postings behind the figure.
    

## Good to know

-   The figures are the posted numbers as they stand in the accounts.
    
-   The budget columns are only filled in if a budget has been entered in Sapera.
    

## Related

-   [Ledger entries](https://support.sapera.io/en/articles/714.md)
    
-   [Receivables & payables (posted)](https://support.sapera.io/en/articles/711.md)
    
-   [Management report](https://support.sapera.io/en/articles/709.md)
    
-   [Glossary — terms and abbreviations in SaperaBI](https://support.sapera.io/en/articles/732.md)