# Issue the trial balance, the DRE and the balance sheet

> Issue the trial balance of the quarter by group and by account, check the balance of each customer and vendor. In Odoo 18, by KMEE.

Fonte: https://docs.kmee.com.br/en/odoo/18.0/funcional/contabilidade/balancete-dre-e-balanco/

Issue the trial balance of the quarter by group and by account, check the balance of each customer and vendor, issue the DRE and the Balance Sheet, see the DRE of the group of companies in one report and compare the budgeted and the actual result.

## Before you start

The movement of the 1st quarter of 2026 is posted in the company: sales, purchases, salaries and charges, depreciation, cost of goods sold, reconciled statement and the IRPJ and CSLL of the quarter. The MIS reports of the company are registered: the DRE of the 1st quarter of 2026 and the Balance Sheet on 03/31/2026, with the Budget 2026 confirmed for the comparison. The MIS report DRE consolidada do grupo - 1º trimestre de 2026 is registered, and the movement of the 1st quarter of 2026 is posted in both companies of the group. For the group, the user has access to both companies. This applies in Brazil with configuration: the trial balance reads the Brazilian chart of accounts and the entries of the period, and the DRE, the Balance Sheet, the consolidated DRE and the budget comparison are MIS reports registered for the company, with the accounts of the Brazilian chart already classified in their lines.

## Step by step

### 1. Issue the trial balance of the quarter

In Invoicing, open Reporting > Trial Balance. Enter the period 01/01/2026 to 03/31/2026, keep Hide zero accounts checked and check Show hierarchy. Click View. Check ATIVO, with a final balance of 151,496.00, and PASSIVO, of 146,050.00 (liabilities with equity). Check DESPESAS, 121,836.00, and RECEITAS, 127,282.00. 151,496.00 + 121,836.00 = 273,332.00 = 146,050.00 + 127,282.00: debits and credits are equal.

### 2. Check the balance of each customer and vendor

In the same trial balance, with the period 01/01/2026 to 03/31/2026, check Show Partner Details and click View. In Customers, check Lince Azul with 20,000 (45,000.00 invoiced - 25,000.00 received), Clínica Tamboril settled (55,000.00 - 55,000.00) and Escola Corruíra with 30,000 (50,000.00 - 20,000.00). In Vendors, check Atacado Horizonte and Secretaria Especial da Receita Federal do Brasil settled, with zero balance: what was due in April was paid on 03/31.

### 3. Issue the DRE of the quarter

Open Reporting > MIS Reports and click View on the DRE of the 1st quarter of 2026. Example: a business of office chairs and tables under Presumed Profit, which sold 50,000.00 a month. Check the gross revenue of the quarter, 150,000 (3 x 50,000.00). Check the deductions of 22,818 (ICMS 18,000.00, PIS 858.00 and COFINS 3,960.00) and the gross profit of 52,182 (127,182.00 net revenue - 75,000.00 of cost of goods sold). Operating expenses are 43,392.00: personnel 32,592.00 (salaries 24,000.00 and charges 8,592.00), administrative 10,050.00 and depreciation 750.00. With 100.00 of interest received, the result before taxes is 8,890.00. IRPJ of 1,815.00 and CSLL of 1,629.00 leave the net result of the quarter: 5,446.

### 4. Issue the Balance Sheet

Open Reporting > MIS Reports and click View on the Balance Sheet on 03/31/2026. Check the total assets: 151,496 (cash and banks 41,246.00, customers 50,000.00, inventory 31,000.00 and fixed assets 29,250.00, which is 30,000.00 minus 750.00 of accumulated depreciation). Check the result of the year, 5,446, equal to that of the DRE, and the total of liabilities and equity: 151,496 (liabilities 16,050.00 + equity 135,446.00).

### 5. See the DRE of the group

In Invoicing, in the company selector at the top right, also check Guatambu Montagem e Serviços Ltda. Open Reporting > MIS Reports and click View on the consolidated DRE of the group, 1st quarter of 2026. Check the columns: one for each company and the Consolidated, which adds up the two. Gross revenue: 150,000 in Guatambu Móveis, 30,000 in Guatambu Serviços and 180,000 in the group. Gross profit: 52,182, 27,405 and 79,587. Net result: 5,446 plus 10,101, or 15,547 in the consolidated. The companies made no operations between themselves, so there is nothing to eliminate.

### 6. Compare budgeted and actual

Open Reporting > Budgets MIS (by accounts) and open the Budget 2026, confirmed, from 01/01/2026 to 12/31/2026: one line per account of the DRE, such as sales of 55,000 and salaries of 7,500 a month. Then open the DRE of the 1st quarter of 2026 with actual and budget. Gross revenue: actual 150,000, budget 165,000 (3 x 55,000.00), -9.1%; deductions 22,818 against 25,095. Cost of sales, 75,000 against 81,000 (-7.4%); personnel expenses, 32,592 against 30,600 (+6.5%). CSLL and IRPJ, 1,629 and 1,815 against 1,790 and 2,000. Result: 5,446 against 13,180. In the subtotal lines, the variation compares the actual subtotal with the budgeted one: in the gross profit, (52,182.00 - 58,905.00) / 58,905.00 = -11.4%.

## Expected result

The trial balance of the quarter closes with equal debits and credits (273,332.00), the customers and vendors show their balances, the DRE shows a net result of 5,446 and the Balance Sheet closes at 151,496. The group has its DRE in one report (net result of 15,547) and the quarter is compared with the budget: sales 9.1% below, personnel expenses 6.5% above and result of 5,446 against 13,180.

## If something goes wrong

If accounts without movement appear, check Hide zero accounts and view again. If a partner does not appear, the entry was made without a partner in the customers or vendors account: open the entry and enter the partner. If the Balance Sheet does not close, an account of the chart is without the accounting classification used by the lines of the Balance Sheet: classify the account in Configuration > Chart of Accounts and click Update in the report. If the DRE comes out zeroed, the period of the column has no movement: post the entries of the period and click Update. If the column of one of the companies comes out zeroed, check both companies in the company selector and click Update in the report. If the budget column comes out empty, confirm the budget and check the dates of its items against the period of the column.

## Continue the process

- [Post manual entries, by template and by spreadsheet](https://docs.kmee.com.br/en/odoo/18.0/funcional/contabilidade/lancamentos-manuais-por-modelo-e-planilha/)