Financial statements

Required permission: accounting.reports Reports only consider PROCESADA (processed) journal entries. Common parameters:

Parameter	Description
`branch_id`	Optional. Limits the report to one branch; without it, the report consolidates the whole business.
`depth`	Optional (1–10). Account detail level; by default, the one configured in FileXpress.
`cost_center_id`	Optional, only for the trial balance and income statement. Considers only the lines of that cost center.
`include_children`	Optional (`true` by default). With `cost_center_id`, also includes its sub-centers.

A branch_id or cost center from another company returns 404.

Trial balance

GET /accounting/reports/trial-balance?as_of_date=2026-10-31

{
  "status": true,
  "data": {
    "title": "Balanza de Comprobación",
    "as_of_date": "31/10/2026",
    "accounts": [
      { "code": "1101", "name": "Efectivo y equivalentes", "level": 3, "sum_debit": 15200.00, "sum_credit": 9800.00, "debit_balance": 5400.00, "credit_balance": 0 }
    ],
    "total_sum_debit": 152340.10,
    "total_sum_credit": 152340.10,
    "total_debit_balance": 80450.00,
    "total_credit_balance": 80450.00,
    "detail_level": 4,
    "generated_at": "31/10/2026 18:20:05"
  }
}

Income statement

GET /accounting/reports/income-statement?start_date=2026-01-01&end_date=2026-10-31

Returns income, costs and expenses (accounts with code, name, amount, level) and the totals total_income, total_costs, total_expenses, gross_profit, operating_income and net_income.

Income statement by cost center

GET /accounting/reports/income-statement-by-cost-center?start_date=2026-10-01&end_date=2026-10-31&cost_center_ids[]=uuid-A&cost_center_ids[]=uuid-B

Parameter	Required	Description
`start_date`, `end_date`	Yes	Date range in `YYYY-MM-DD` format.
`cost_center_ids[]`	No	Centers that become columns; each column adds up the center and its sub-centers.
`parent_cost_center_id`	No	If you don’t send `cost_center_ids`, the columns are the direct sub-centers of this center.
`branch_id`, `depth`	No	Same as in the other reports.

Without cost_center_ids or parent_cost_center_id, the columns are the root centers. The none (Sin centro) and total columns are always added, and other (Otros centros) is added when there are movements from centers that are not included, so that the columns add up to the total.

{
  "status": true,
  "data": {
    "title": "Estado de resultados por centro de costo",
    "date_from": "01/10/2026",
    "date_to": "31/10/2026",
    "detail_level": 3,
    "columns": [
      { "key": "uuid-A", "id": "uuid-A", "code": "01", "name": "Ventas" },
      { "key": "none", "id": null, "code": null, "name": "Sin centro" },
      { "key": "total", "id": null, "code": null, "name": "Total" }
    ],
    "income": [
      { "code": "5", "name": "Ingresos", "level": 1, "amounts": { "uuid-A": 100.00, "none": 20.00, "total": 120.00 } }
    ],
    "costs": [],
    "expenses": [
      { "code": "6", "name": "Gastos", "level": 1, "amounts": { "uuid-A": 40.00, "none": 0, "total": 40.00 } }
    ],
    "totals": {
      "uuid-A": { "income": 100.00, "costs": 0, "expenses": 40.00, "gross_profit": 100.00, "net_income": 60.00 },
      "none": { "income": 20.00, "costs": 0, "expenses": 0, "gross_profit": 20.00, "net_income": 20.00 },
      "total": { "income": 120.00, "costs": 0, "expenses": 40.00, "gross_profit": 120.00, "net_income": 80.00 }
    }
  }
}

The amounts of each row are in amounts, indexed by the column key. totals.total matches the Income statement for the same period and branch.

Movements without a cost center

GET /accounting/reports/movements-without-cost-center?start_date=2026-10-01&end_date=2026-10-31&status=all

Lists the journal entry lines on accounts that accept or require a cost center and that don’t have one. Use it to fix them before closing.

Parameter	Required	Description
`start_date`, `end_date`	Yes	Date range in `YYYY-MM-DD` format.
`status`	No	`all` (default: drafts and processed), `BORRADOR` or `PROCESADA`.
`branch_id`	No	Limits to one branch.

{
  "status": true,
  "data": {
    "rows": [
      {
        "journal_entry_id": "uuid",
        "entry_code": "DIA-2026-10-0042",
        "entry_date": "2026-10-05",
        "status": "PROCESADA",
        "description": "Compra de papelería",
        "detail_id": "uuid",
        "account_code": "6102",
        "account_name": "Papelería",
        "policy": "required",
        "debit": 100.00,
        "credit": 0,
        "reference_detail": "Papelería"
      }
    ],
    "by_account": [
      { "account_code": "6102", "account_name": "Papelería", "policy": "required", "lines": 1, "debit": 100.00, "credit": 0 }
    ],
    "total_lines": 1
  }
}

policy is the account’s policy: optional (accepts a center) or required (requires one). Unlike the other reports, this one includes BORRADOR (draft) entries unless you filter by status. Lines are fixed in FileXpress with cost center reassignment.

Export cost center reports

The two cost center reports (and Budget vs. actual) accept the format parameter:

`format`	Response
`json`	Default. The JSON described above.
`pdf`	`application/pdf` file (`estado-resultados-por-centro-YYYYMMDD.pdf` or `movimientos-sin-centro-YYYYMMDD.pdf`). The by-center statement is landscape; with more than 8 centers, the columns are split across pages of 8 centers plus the Total.
`excel`	`application/vnd.openxmlformats-officedocument.spreadsheetml.sheet` file (`.xlsx`).

GET /accounting/reports/income-statement-by-cost-center?start_date=2026-10-01&end_date=2026-10-31&format=pdf

With pdf and excel the response is the file (not JSON); validation errors still respond with JSON and 422. A value other than json, pdf or excel responds with 422.

Balance sheet

GET /accounting/reports/balance-sheet?as_of_date=2026-10-31

Returns assets, liabilities and equity (accounts with code, name, balance, level), current_earnings (profit for the year) and the totals total_assets, total_liabilities, total_equity and total_liabilities_equity.

Dates inside the reports (as_of_date, date_from, date_to, generated_at) are returned in DD/MM/YYYY format, the same as in the printed reports.

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Financial statements

Trial balance

Income statement

Income statement by cost center

Movements without a cost center

Export cost center reports

Balance sheet

​Trial balance

​Income statement

​Income statement by cost center

​Movements without a cost center

​Export cost center reports

​Balance sheet

Trial balance

Income statement

Income statement by cost center

Movements without a cost center

Export cost center reports

Balance sheet