Bilanzseite

Bilanzseite is a term used in German accounting to refer to one side of the balance sheet (Bilanz). A balance sheet is typically divided into two sides: the Aktivseite (assets) and die Passivseite (liabilities and equity). The Bilanzseite denotes either of these sides, depending on the context, and together they form the complete financial snapshot of a company on a given date.

On the Aktivseite, assets are listed by category, usually split into Anlagevermögen (fixed assets such as property, plant and equipment, and intangible assets) and Umlaufvermögen (current assets such as inventories, receivables, cash, and securities). The Passivseite lists financing sources, including Eigenkapital (equity) and Verbindlichkeiten (liabilities), which encompass Rückstellungen (provisions) and borrowings. The fundamental accounting equation — assets equal liabilities plus equity — holds on the Bilanzseite and across the entire balance sheet.

The Bilanzseite is intended to provide a clear view of a company’s financial position at a moment in time, supporting analyses of liquidity, solvency, and capital structure. Items are arranged in a standardized way to facilitate comparison over time and between entities. While the concept is universal in many accounting frameworks, the exact presentation may vary under different standards such as HGB, IFRS, or US GAAP, influencing formatting and detail rather than the underlying principle.

In practice, the Bilanzseite is complemented by notes and disclosures that explain accounting policies, valuation methods, and risks. This information helps stakeholders, including creditors, investors, regulators, and management, interpret the figures and assess the company’s financial health.