DE Kapitalflussrechnung
Kapitalflussrechnung nach DRS 21 (indirekte Methode): laufende Geschäftstätigkeit, Investitionstätigkeit, Finanzierungstätigkeit, Überleitung zum Finanzmittelfonds und Bilanzabgleich, mit PDF und Vorjahresvergleich.
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Cash flow statement (Kapitalflussrechnung) after DRS 21
Indirect method in the DRS 21 structure, three cash flow areas, the change in cash funds and the reconciliation with the balance sheet
Load the DRS 21 standard structure with one click: operating activities (indirect method, DRS 21 Tz. 40), investing activities (Tz. 46) and financing activities (Tz. 50), each position with its effect on cash. Enter the amounts from your annual accounts, press Berechnen and the module adds up each area, the change in cash funds and the closing balance, and compares that balance with the cash in your balance sheet.
Key features
DRS 21 standard structure
Standard-Gliederung laden creates every position of DRS 21 Tz. 40, 46 and 50 with its code, effect (+ or -) and source note; positions stay editable.
Calculation per area
Berechnen adds the signed amounts of operating, investing and financing activities and writes the subtotal of each area; the annual result is taken into position 1.
Cash funds
Change in cash funds from the three areas, closing balance from the opening balance plus the change.
Reconciliation with the balance sheet
The closing balance is compared with the cash in the balance sheet; the difference and a reconciled flag are shown, and a filter lists statements that do not reconcile.
Key figures
Free cash flow, total investment payments and the internal financing ratio (operating cash flow to investment payments).
Share per area
Each line shows its weight within its area in percent, with the sign of its effect.
Prior year and next year
Link the prior-year statement and take over its amounts as a comparison column; Folgejahr anlegen creates the next year with the closing balance as opening balance.
PDF and CSV
Print the statement in the DRS 21 structure or export all lines and the reconciliation as a semicolon CSV with decimal commas.
Screenshots
Odoo 19.0 with the seeded data of a German drive-technology manufacturer (no demo data), user interface in German; the same screens apply to Odoo 18.0 and 20.0.
1. Statement 2025
Opening balance, the three cash flows, closing balance reconciled with the balance sheet and the key figures.
2. Operating activities
Indirect method from the annual result, with prior-year column and share per position.
3. Investing activities
Payments for fixed and intangible assets and proceeds from disposals.
4. Financing activities
New loans, repayments, interest paid and dividends.
5. Statements per year
2024 and 2025, both calculated and reconciled.
Why this app
✓ The DRS 21 structure is loaded, not typed.
✓ A difference to the balance sheet is shown at once.
✓ The next year starts with the right opening balance and the prior-year column.
Get started
Create
Create a statement for the fiscal year.
Load
Load the DRS 21 standard structure.
Enter
Enter the annual result, the cash balances and the amounts per position.
Calculate
Press Berechnen, check the reconciliation, print or export.
Questions
Where do the amounts come from?
You enter them from your annual accounts; the module calculates the areas, the cash funds and the reconciliation.
Can I add my own positions?
Yes, every area accepts additional lines with their own code and effect.
Auf Deutsch
DE Kapitalflussrechnung erstellt die Kapitalflussrechnung nach DRS 21 (indirekte Methode) mit den Bereichen laufende Geschäftstätigkeit, Investitionstätigkeit und Finanzierungstätigkeit und gleicht den Endbestand des Finanzmittelfonds mit der Bilanz ab.
- Standard-Gliederung nach DRS 21 Tz. 40, 46 und 50 per Klick
- Cashflow je Bereich, Veränderung und Endbestand des Finanzmittelfonds
- Bilanzabgleich mit Abweichung und Filter für nicht abgestimmte Rechnungen
- Free Cashflow, Investitionsauszahlungen, Innenfinanzierungsgrad
- Vorjahresvergleich und Folgejahr mit Anfangsbestand
- PDF-Ausdruck und CSV-Export
Specifications
- This page: Odoo 19.0 (also available for Odoo 18.0 and 20.0), Community and Enterprise
- License: OPL-1
- Languages: German
- Depends on: base
- User interface in German
- Author: Pokutsoft, pokutsoft.com
- Support: support@pokutsoft.com
Update date: 2026-10-30 · Version: 19.0.1.0.13
User guides (PDF)
Related modules
DE Sachzuwendungen §37b
50€-Geschenkegrenze (bis WJ 2023 35€) §4 Abs.5 Nr.1 EStG, §37b-Pauschalsteuer 30% + SolZ + KiSt, 10.000€-Höchstbetrag und Anmeldung-Aggregation
DE Anhang & Lagebericht
Größenklassen-gesteuerter Anhang (§284-288 HGB) + Lagebericht (§289 HGB) mit Pflichtangaben-Checkliste
DE Anzahlungsrechnungen
Anzahlungspläne, Abschlagsrechnungen und Schlussrechnung mit korrekter USt-Absetzung nach §13 Abs.1 Nr.1a UStG (19%/7%)