Read your financial statements
Generate the three financial statements — profit & loss, balance sheet, cash-flow — for any period from the live ledger. Drill from any line into the underlying postings, and when the period closes, export to SBR / XBRL (for the KvK / Belastingdienst filings) or to PDF for the annual report.
Goal
By the end you will have looked at the P&L, balance sheet, and cash-flow statement for a period, drilled into at least one line to see the underlying postings, and exported one of them — either to SBR / XBRL for filing, or to PDF for sharing.
Prerequisites
- Shillinq open and the OpenRegister back end connected (see Open Shillinq for the first time).
- The right to view reports — bookkeeping or read-only finance role on the Shillinq instance.
- The period's invoices, bills, payroll (if any), and bank reconciliation are all complete (see Reconcile a bank statement).
- The chart of accounts is mapped to RGS / BBV codes so the statement layout slots accounts into the right groups (see Set up your chart of accounts).
Steps
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Open Reports → Financial statements. Pick the period and the reporting basis (statutory / management). Shillinq renders the three statements live off the ledger.
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Read the Profit & Loss. Revenue at the top, cost of sales, gross profit, operating expenses, operating profit, financial items, profit before tax, tax, net profit. Each line is a group from the chart of accounts; click into a group to see its accounts; click an account to see the postings.
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Read the Balance sheet. Assets (fixed, current) and the offset (equity, long-term liabilities, current liabilities). Total assets equals total liabilities + equity to the cent — the running self-test on the page asserts this; a mismatch flags as red.
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Read the Cash flow statement. Operating activities, investing activities, financing activities. Shillinq derives this indirectly from the P&L and the balance-sheet movements. Drill into any line to see the underlying entries.
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Export. Pick PDF for the annual report layout (BW Boek 2 Titel 9 disclosure structure for the statutory version), or SBR / XBRL for the filing channel — the SBR taxonomy slots the line values into the right XBRL elements automatically, ready to file with the KvK or the Belastingdienst.
Verification
The three statements render for the period you picked. The balance sheet balances (assets = equity + liabilities). The cash-flow statement reconciles to the bank movements (opening + net flow = closing). The PDF export carries the right legal layout; the SBR / XBRL export passes the KvK's online validator.
Common issues
| Symptom | Fix |
|---|---|
| Balance sheet doesn't balance | Usually an unposted opening balance for a new account, or a half-posted journal — Shillinq's Trial balance report under Reports shows where the imbalance sits. |
| Statement layout looks wrong (one line groups two unrelated things) | The chart-of-accounts → RGS mapping is wrong on the offending account; fix the mapping (see Set up your chart of accounts) and reload. |
| Cash flow doesn't reconcile | The opening cash balance for the period is wrong, or the bank reconciliation isn't complete — close the reconciliation first. |
| SBR / XBRL export fails KvK validation | A required disclosure note is missing (typical: notes-to-the-balance-sheet table that the statutory layout demands); add it on the annual-report screen and re-export. |
| PDF export missing a section | The statement layout template doesn't include it for the chosen reporting basis (statutory vs management); pick the right basis. |
| Screenshots may be missing | App not yet installed in the test environment; rerun npm run test:e2e:docs once it is. |
Reference
- Prepare a VAT return — VAT settlement entries flow through the P&L and balance sheet.
- Reconcile a bank statement — bank movements drive the cash-flow statement.
- Set up your chart of accounts — the RGS / BBV mapping that drives statement layout.
- Shillinq architecture overview — BW Boek 2 Titel 9, RGS, SBR, XBRL, BBV, IV3.