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BWA + SuSa Check: is your German reporting package management- and bank-ready?

A German BWA shows summarized performance. The trial balance, often called SuSa in Germany, shows what sits underneath. The BWA + SuSa Check helps you assess whether your reporting package is plausible, explainable and robust enough for management, banks, advisory boards or shareholders.

Start BWA + SuSa Readiness Check Use BWA Quick Check
Finance team reviewing BWA and trial balance for management and bank readiness.

Next step

DATEV BWA Reporting

When BWA, trial balance and open items should be reviewed every month, a recurring reporting workflow turns them into KPIs, commentary and PDF reports.

Reporting workflowPilot
  • Export-based start
  • KPI and commentary logic
  • Jump to the reporting pilot
View reporting pilot

For recurring management reports.

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](/en/blog/bwa-report-germany/).

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.

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

DocumentPurposeTypical strengthTypical limitation
BWASummarized performance reportEasy to read, useful for monthly comparisonHides account-level detail
SuSa / trial balanceAccount-level balances and movementsShows plausibility, outliers and detailed balancesDifficult to read without interpretation
Open-item listsReceivables and payables detailImportant for working capital and cash pressureNot always included in standard BWA packages
Management commentaryInterpretation and explanationTurns numbers into decisionsMust 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 is changing significantly or looks contradictory.

Reporting setup

Management wants to build a recurring reporting process with fixed review logic.

BWA + SuSa Diagnostic

Start the BWA + SuSa Readiness Check

Answer the following questions to assess whether your current BWA package is robust enough. The diagnostic evaluates management readiness, bank readiness and analysis need.

0/12 0 Not robust enough
1

BWA and trial balance use the same reporting date.

2

Prior-year or budget comparison is available.

3

Major revenue changes are explained.

4

Gross margin changes are explained.

5

Personnel expenses are plausible against headcount development.

6

Cut-off and accruals have been reviewed.

7

Tax accounts are understandable.

8

Bank and loan accounts are reconciled.

9

Receivables have been reviewed for age and collectability.

10

Payables have been reviewed for pressure and completeness.

11

One-off effects are documented.

12

Management commentary is available.

What a management-ready BWA package should include

ComponentWhy it matters
Current BWASummarized monthly and year-to-date view.
Trial balance / SuSaAccount-level plausibility basis.
Prior-year or budget comparisonContext for the development.
Open-item listsWorking capital, receivable quality and payment pressure.
Bank and loan accountsLiquidity and financing structure.
Management commentaryMakes the numbers understandable for decision-makers.
Action listConnects analysis with steering.
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.

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 plausibility check to reporting automation

Once BWA and trial balance are reviewed regularly, a recurring reporting process becomes possible. The next step is a DATEV/BWA reporting workflow with fixed KPIs, commentary and PDF report.

View DATEV BWA Reporting

BWA + SuSa Check FAQ

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.

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.

Talk to an expert

In a short, free call we clarify your goals and the next practical steps.

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