Most entrepreneurs know their figures once a year — during the annual financial statement in May. That is too late. Those who make decisions with current figures make better decisions. What a modern BWA must be able to do.
What BWA actually means
BWA stands for 'Betriebswirtschaftliche Auswertung' — a monthly compilation of revenues, expenses, and results, derived from ongoing accounting. The standard BWA (Form 1) is DATEV-related and is prepared by every consultant. The problem: The standard form is generic and does not answer the questions that really concern entrepreneurs.
What a modern BWA must deliver
1. Timeliness within 10 days
Those who see May figures only at the beginning of July can no longer react. A modern accounting system delivers figures by the 10th of the following month. Condition: digital document processing via DATEV Unternehmen online or comparable systems.
2. Comparison of planned vs. actual
Real insights arise from comparison: actual figures versus plan, versus previous year, versus surplus. Those who only see absolute figures do not see trends. Those who see trends can steer.
3. Key figures instead of lines
A good management BWA contains 5–10 key figures, not 100 accounts:
- Gross/net profit margin
- Liquidity status and 4-week forecast
- Order backlog to revenue
- Receivables and DSO (Days Sales Outstanding)
- Inventory and inventory turnover
- Personnel cost ratio
4. Planned vs. actual liquidity planning
Most insolvencies are not loss-related insolvencies, but liquidity-related insolvencies. A BWA with a 6–8 week forecast shows whether a bottleneck is coming — before it arrives.
A medium-sized company applies for an €800,000 working capital loan. The bank requests current figures. With standard BWA: 6 weeks delay. With modern BWA: figures available the next day — including liquidity forecast. Result: loan approval in 3 days instead of 6 weeks.
What only professional tax consulting can achieve
A BWA is only as good as the accounting behind it. The following factors determine:
- Clean account frameworks: Those using SKR03 or SKR04 can evaluate in a standardized manner. Those maintaining their own account frameworks lack comparability.
- Consistent booking: Expenses must be consistently allocated. If one month marketing is booked as other expenses, and the next as advertising expenses, there are no comparable figures.
- Real-time booking: Manual receipt entry takes 3–5 days per month. Digital receipt processing with OCR halves that.
- Cost center concept: In multiple areas, cost centers or segments should enable evaluation.
The added value in numbers
An average medium-sized company with €5 million in revenue typically saves through monthly current figures:
- 0.5–1.5 percentage points on loan interest (due to higher credit rating)
- 15–25% faster response to margin loss (countermeasures instead of damage limitation)
- 2–4 weeks lead in liquidity planning (avoiding expensive bridge loans)
- Significant security in investment decisions (real figures instead of gut feeling)
Upgrade BWA.
We will assess your current accounting, show the gaps to real-time suitability, and deliver a BWA that supports decisions — not just documents them.
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