December 2025   ​|   ​Finance & Accounting

In the world of numbers, analyses, and reports, there are terms that seem almost magical—even though they are rarely truly understood. One of these is BWA, short for business analysis.

Many entrepreneurs and consultants talk about it, many use it—but what exactly is it? And why does this term so often cause confusion?

BWA = An internal income statement in “DATEV language”

The so-called BWA, as generated by DATEV, for example, is essentially an internal profit and loss statement, prepared according to a specially adapted structure.

It differs from the classic income statement according to HGB (German Commercial Code) – which is required by law – in that it is used exclusively for internal purposes. It is intended to provide insights that are relevant for corporate management, planning, and control – not for the annual financial statements or the tax office.

Specifically, this means:
The BWA is an internal tool, not a legally defined entity—developed for practical use in tax offices and companies.​

The misunderstanding: “BWA” as a fixed term​

The term “BWA” has become commonplace in many companies and law firms—as if it were an official part of accounting. But it is not.

It originates from the world of software—specifically DATEV—and describes an internal classification scheme that can be customized. And that is precisely what leads to the problem:

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• There is no uniform definition.

• Every law firm and every company uses the term slightly differently.​

• The “BWA” can look completely different depending on the system, region, or consultant.

In kleineren und mittelständischen Unternehmen wird „BWA“ oft als Sammelbegriff für interne Gewinn- und Verlustrechnungen genutzt – was zwar nachvollziehbar ist, aber selten zur Klarheit beiträgt. 

Es ist wie beim Kombi: alle Autos mit großem Kofferraum werden als "Kombi" bezeichnet, dabei ist dieser Begriff eigentlich dem Mercedes vorbehalten.

Why the BWA is still important

Regardless of the terminology, the idea behind the BWA makes perfect sense.

An internal P&L—no matter what you call it—provides:

• Insights into cost structure and profitability

• Key figures for strategic decisions

• Transparency regarding corporate development

Business analysis plays a crucial role, especially in small and medium-sized enterprises, which often do not have their own controlling department—it often replaces traditional controlling in these cases.

Odoo: BWA in its own way – and more

Business analysis is also a key issue in modern ERP systems such as Odoo. What's more, Odoo is much more flexible and intuitive than traditional systems.

Odoo enables:

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• The creation of any number of internal reports (P&L, balance sheet, KPIs, etc.)

• Fully customizable evaluation schemes – tailored to your business logic

• The use of account keywords to assign accounts to specific report items in a targeted manner

This means that every report can be tailored to specific requirements—whether for internal controlling, external consultants, investors, or banks.

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Another advantage: Reports in Odoo are not rigid, but dynamically linked to the postings – changes can be made at any time without duplicating work. In addition, you can also combine a BWA with other KPIs, such as an overview of working capital. Or you can break down the “sales revenue” item not only by “sub-accounts,” but also by partners (equivalent to debtors) or products.

Conclusion

The term “BWA” is not a protected, standardized accounting term—it is a practical tool that is often misunderstood.

However, more important than the name is the benefit: transparency, clarity, and decision-making ability in corporate management.

With Odoo—and the right support from syscoon—companies can generate precisely these kinds of analyses, but in an environment that can do much more than “just” a BWA.

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This turns a “taboo word” into a real management tool—and your accounting into a reliable basis for decision-making.