Financials

• Amounts are in euros, as full amounts without rounding to thousands. Revenue of €538.2 million comes as 538151607.13.
• Signs: expenses carry the sign that the statement prints. Some statements show them positive, others negative. So compare expenses without their sign. Losses and deficits are negative.
• Ratios and margins are decimals: 0.75 means 75 %. Factors such as debt_to_equity and interest_coverage are multiples.
• Financial year: year is the calendar year in which the financial year ends. A financial year from 2024-10-01 to 2025-09-30 is therefore 2025. The exact dates are in _provenance.period_start and period_end.
• Order: each feature returns a list with one entry per financial year, newest first. A year can be missing between two years if there is no statement for it.
• null means: the statement does not give the value, or it cannot be derived from it. A small company, for example, publishes no P&L, so revenue stays empty.

If a company has no matching statements, the feature comes as an empty list []. We charge no credits for that.

An individual statement (Jahresabschluss) shows the company itself, a consolidated statement (Konzernabschluss) the whole group. Without further input, each feature chooses on its own. A response can therefore contain individual and group figures, even for the same year in different features.

Each entry states in _provenance which statement its figures come from. Compare years only within the same statement_type. Otherwise you compare a company with its group.

With financial_statement_type=annual you get only individual statements, with consolidated only consolidated statements. financial_years limits the response to the newest financial years, from 1 to 30. Both parameters apply to all five features and do not change the price. More in Analyze financial KPIs.

Each entry of Financial KPIs, balance sheet and P&L contains _provenance, in every plan and also without a plan. The fields are the same in all three features. In the Financial KPIs, _provenance is always the last key of the row.

What a company publishes is set by law, depending on legal form and size class. This decides which fields have values.

GmbH and UG, AG, SE and KGaA, the GmbH & Co. KG and the eG publish their statements. A KG or OHG with a natural person as the partner with personal liability publishes only if it is very large. The same applies to sole traders. Partnership companies (PartG) publish no statements. A group subsidiary can, under certain conditions, skip the disclosure of its own statement. For this it must be included in its parent's consolidated statement (§ 264 (3) HGB).

Micro companies may also just deposit their balance sheet. It is then not freely available. More on size classes and deadlines in Data availability.

Companies have twelve months after the end of the financial year to publish, and many use the full period. The newest entry therefore often covers the year before last or an older one.

The Availability column in the tables below sums this up per legal form. There, “partly” means: the value comes if the company's size class publishes it.

You get these KPIs with every account, with or without a plan, in the feature financial_kpi (Financial KPIs).

For example, one financial year from our example request for Hetzner Online GmbH, Ansbach HRB 6089, with the basic KPIs and its origin:

With the Pro and Max plans, each row of the Financial KPIs contains more than 90 further KPIs. They come in the same row and at the same price.

We calculate ratios, margins and totals such as ebitda or net_debt_broad from the items of the statement. If a required item is missing, the KPI is null.

Companies prepare their statements under different rules. Most follow the German Commercial Code (HGB). Groups on the capital market prepare their consolidated statement under the international IFRS standards.

Even under HGB, statements look different. The balance sheet follows the scheme of § 266 HGB; small companies publish it in shortened form. The P&L follows the total cost method or the cost of sales method (§ 275 HGB). Each method keeps its own items.

So that you can compare items across years and between companies, we give every recognized line a uniform name. It is in name.de and name.en, no matter which standard and which label the statement prints for the line. “5. Personalaufwand” thus becomes Personalaufwand and Personnel expenses everywhere.

name.in_report keeps the label exactly as it appears in the statement, with its outline number. Use it for display and for checking against the original. We take amounts, order and structure from the statement.

If we do not map a line to a uniform item, name.en is missing and name.de repeats the printed label. So name.en tells you whether a line has a uniform name.

For KPIs calculated the same way for every company, use the Financial KPIs. Which framework a statement was prepared under is given in audit.accounting_framework in the annual statements, if the statement contains an auditor's opinion.

The feature balance_sheet_accounts returns the balance sheet of each financial year with all items. The items form a tree, structured as in the statement. We normalize their names; more on this under Accounting standards.

The roots are Aktivseite (assets) and Passivseite (equity and liabilities). Recognize them and every known item by name.de, not by position. How deep an item sits can differ between two statements. So search the whole tree.

The children of an item do not have to add up to its total. “Davon” lines (“of which”) are part of the parent value, not an addition.

With the Max plan you also get the activity statements of energy utilities, at no extra cost. These are the separate balance sheets that an energy utility publishes for each regulated activity under § 6b EnWG. They are in activity_statements, each with activity.name, the tree and _provenance. The activities usually cover only part of the company. So do not add them up and do not compare them with the company's totals.

In the example of Hetzner Online GmbH, the start of the 2023 balance sheet, shortened to the first branch of the assets side:

The feature profit_and_loss_account returns the profit and loss statement of each financial year. The nodes are structured as in the balance sheet; the list is called profit_and_loss_accounts here.

The top level contains items and printed subtotals side by side, for example gross result or net income. So do not add them up; use the printed results.

Medium and large companies publish a P&L. Medium companies may start it with the gross result; then revenue is missing as a separate line.

Here too, the Max plan returns the activity statements of energy utilities in activity_statements, with the P&L of each activity under profit_and_loss_accounts. You match the balance sheet and P&L of an activity through activity.name.de.

The features annual_financial_statements and annual_financial_statements__html return the published statements in full text. This includes balance sheet, P&L, notes and management report, as far as the company publishes them.

The Markdown variant is mainly meant for AI agents. It is much more compact than HTML and saves tokens. The originals often have no clean structure. Common Markdown renderers therefore do not display the text cleanly without further processing. For display with tables, use the HTML variant. Both variants have the same fields; only the text is in document_md or in document_html.

Without financial_years you get the five newest statements. With financial_years=3 you get all statements of the three newest financial years. A statement can be very long. The HTML variant in particular gets large with many years.

If a statement contains an auditor's opinion, audit describes the audit: who audited, under which framework and when the opinion was signed. Without an opinion, audit is null.

The newest statement of Hetzner Online GmbH at the time of our example request, text shortened: