Analytical Balance

A snapshot of the chart of accounts: each account's balance at the start of the period, at the end, and the difference. No turnover, no postings — just "was/became". The fastest answer to "what changed this month": one column of figures instead of the full trial balance.

Where to find it: Modules → Nominal Ledger → Reports → Analytical Balance

Worked example

July 2026 in the demo database:

• 361 Trade receivables: 1,160.98 → 2,995.72 — customers owe 1,834.74 more than a month ago.
• 281 Goods in stock: 6,088.35 → 10,225.07 — the warehouse grew by 4,136.72.
• 702 Revenue: 1,805.69 → 5,157.16 — income accounts accumulate credit from the start of the year until closing.

The boundary balances match the trial balance — the two reports read the same ledger.

Where the data comes from

The report runs on the fast-balance store: monthly aggregates of postings by account, object and currency that the system maintains automatically on every posting. A balance at a date = past months' aggregates + live postings of the current month. That is why the report stays fast even on a big database.

Consequences worth knowing:

• the source is the same as the trial balance's — postings (Transactions) and opening balances (Forward Balances); documents with no postings (drafts) are not counted — except forward balances: those count as soon as they are saved, with OK or without;
• both reports use one rounding rule: every entry row's amount is rounded by Rounding, then summed — so the balances agree to the cent even on rows with amounts finer than a cent;
• if the database was ever modified bypassing the system (manual DB edits) or the default rule in Rounding was changed, rebuild the store: the "Rebuild Object Values" maintenance in the Database Maintenance module.

Parameters

Parameter	What it does
Period	"From" gives the opening balance, "to" — the closing one
Accounts	One, a comma-separated list or a range 301:311; empty — all accounts
Currency	Only postings in this currency
Objects	Only postings with these objects
Display empty accounts	Also show accounts with zero balance on both boundaries
Eng version	English account names (the English-name column of the account card)

Common situations

A minus where it cannot be. Negative cash or stock is a bookkeeping error: backdated or out-of-order operations. The report shows the sign honestly; chase the cause in the general ledger for that account.

A difference of a few cents from the trial balance. The store was written by another rule — by an older version or before Rounding was changed. Rebuild the store (see above) — after that the balances agree.

Income "did not reset". The 70x/90x accounts accumulate until the year-end closing — the report shows facts, not what "should have been".