The statement of changes in fixed assets in accordance with Section 284 (3) HGB is part of the notes to a balance sheet. It provides an overview of the changes in value of the individual fixed asset items within the specified period.

You can access the statement of changes in fixed assets under Finance > Asset reports > Statement of changes in fixed assets.

Make sure that a "Balance sheet report" is assigned to the fixed asset movement schedule under Set up fixed asset accounting and that it contains all fixed asset accounts.

The statement of changes in fixed assets is displayed in tabular form and corresponds to the structure and content of the balance sheet items. You can use the columns required for the balance sheet to display additional data such as the useful life, depreciation and amortization start date and the cost dimensions. You can find out how to show additional columns in the Tables article.

First select a financial year and a period.

Make sure that a financial year has already been created for the current date so that the year and month selectors are filled correctly.

Under View (or below the table with level 1 .. 2 ..3), select the desired level, e.g. to see only the balance sheet structure with two levels (without accounts and inventories). You also have the option of displaying asset accounts with zero values in the table.

Please note that depreciation is calculated up to the selected period. This is independent of whether the depreciation runs have already been posted!

With Display asset card, the asset card of the asset selected in the table can be viewed and edited via the inventory number (alternatively: drill-down via the inventory number). In addition to the standard output, you can also output the fixed asset schedule using an ODT file template.

As announced, the output of the fixed asset movement schedule via a *.dot file is no longer supported as of the 2025 April release.