die  Bilanz

B2

Estimated CEFR level.

/bɪˈlant͡s/

📊 What Exactly is a Bilanz?

The German word die Bilanz primarily has two meanings:

1. In accounting/business: A systematic comparison of assets (Aktiva) and liabilities/equity (Passiva) of a company on a specific reporting date. It shows the company's financial position. Example: Die Firma veröffentlicht ihre Jahresbilanz. (The company publishes its annual balance sheet.)

2. Figuratively/Generally: A final assessment or outcome after a certain period or event; a conclusion or summary. Example: Nach dem Projekt zogen wir eine positive Bilanz. (After the project, we drew a positive conclusion / took positive stock.)

There is only one article for this word: die. It is always feminine.

Article rules for der, die, and das

🧐 Grammar in Detail: Die Bilanz

"Bilanz" is a feminine noun. Its declension follows the regular pattern for feminine nouns.

Example Sentences

• Die Bilanz des letzten Geschäftsjahres war sehr erfreulich. (The balance sheet of the last fiscal year was very pleasing.)
• Die Prüfung der Bilanz dauerte mehrere Tage. (The audit of the balance sheet took several days.)
• Wir stimmten der Bilanz nach eingehender Prüfung zu. (We approved the balance sheet after careful review.)
• Der Vorstand legte die Bilanz vor. (The board presented the balance sheet.)
• Die Unternehmen müssen ihre Bilanzen offenlegen. (The companies must disclose their balance sheets.)

💡 How to Use "Bilanz"?

The term die Bilanz is very commonly used in a business context, referring to annual financial statements (Jahresabschlüsse), quarterly reports (Quartalsberichte), or the general financial health of a company.

In a figurative sense, one often speaks of "Bilanz ziehen". This means to review and evaluate an event, a period of time, or an experience in retrospect (to take stock).

• Typical Collocations (Business): eine Bilanz erstellen/aufstellen (to draw up a balance sheet), die Bilanz prüfen (to audit the balance sheet), eine Bilanz fälschen (⚠️ to falsify a balance sheet - illegal!), die Bilanz veröffentlichen (to publish the balance sheet), Aktiva/Passiva der Bilanz (assets/liabilities of the balance sheet)
• Typical Collocations (Figurative): Bilanz ziehen (to take stock, draw a conclusion), eine positive/negative Bilanz (a positive/negative outcome), die Bilanz eines Lebens (the balance of a life), Schreckensbilanz (a grim tally/record)

Distinction:

• Ergebnis (Result/Profit/Loss): While the Bilanz is a snapshot of assets and liabilities, the Ergebnis (often found in the profit and loss statement - Gewinn- und Verlustrechnung) describes the success (profit/loss) over a period.
• Fazit (Conclusion): Similar to the figurative meaning of Bilanz, but often shorter and focused on the core message.

🧠 Mnemonics for Bilanz

For the article 'die': Think of die Waage (the scales) – the origin of the word (Italian 'bilancia'). Scales need to be balanced, just like die Bilanz. Or perhaps, think: a compan's finances can make it *die* if the Bilanz is bad - hence, *die* Bilanz.

For the meaning: Imagine *balancing* two lists at the end of the year: one list of what you *own* (assets - Aktiva) and one list of what you *owe* (liabilities - Passiva). *Balancing* these gives you the Bilanz (balance sheet or the overall *balance*/*outcome*).

🔄 Synonyms & Antonyms

⚠️ Potentially Confusing Word:

• Bilanzierung: This refers to the process of creating a balance sheet (accounting, balancing), not the balance sheet itself.

😂 A Little Joke

Fragt der Chef den neuen Buchhalter: "Können Sie schnell die Bilanz für das letzte Quartal erstellen?"
Antwortet der Buchhalter: "Klar Chef, auf welcher Seite soll die größere Zahl stehen?"

(Translation: The boss asks the new accountant: "Can you quickly prepare the balance sheet for the last quarter?"
The accountant replies: "Sure boss, which side should have the bigger number?")

✍️ Poem about Bilanz

Am Ende zählt, was übrig blieb,
Nach Soll und Haben, Stoß und Hieb.
Vermögen hier, die Schulden dort,
Die Bilanz spricht ein klares Wort.

Ob Plus, ob Minus unterm Strich,
Sie zeigt das Ergebnis, sicherlich.
Im Leben wie im Geschäft, ganz klar,
Zieht man sie einmal doch pro Jahr.

(Translation:
In the end, what counts is what remained,
After debits and credits, pushes and blows attained.
Assets here, the debts placed there,
The balance sheet speaks words so clear.

Whether plus or minus beneath the line,
It shows the result, certainly divine.
In life as in business, it's plain to see,
One draws it once a year, inevitably.)

❓ Little Riddle

Ich habe zwei Seiten, doch bin kein Buch,
Zeige Vermögen und Schulden – genug!
Am Stichtag werd' ich aufgestellt,
Wie heißt die Dame in der Wirtschaftswelt?

(I have two sides, but am not a book,
Show assets and debts – take a look!
On the reporting date, I am prepared,
What is this lady in the business world called?)

(Solution: die Bilanz)

🧩 Other Information

• Etymology: The word "Bilanz" comes from the Italian bilancia, meaning "scales" or "balance". This reflects the idea of equilibrium between assets (Aktiva) and liabilities/equity (Passiva).
• Compound Words: There are many compound nouns with "Bilanz", e.g.:
  • Jahresbilanz (annual balance sheet)
  • Eröffnungsbilanz (opening balance sheet)
  • Erfolgsbilanz (track record, often used figuratively for achievements)
  • Zwischenbilanz (interim balance sheet)
  • Energiebilanz (energy balance)
  • Handelsbilanz (trade balance - comparing a country's exports and imports)