The BWA (Betriebswirtschaftliche Auswertung) is the monthly interim report from your German bookkeeping: it shows revenue, costs and the preliminary result — long before the annual financial statements arrive. Read correctly, the BWA is the most important steering instrument for restaurants and hotels: it reveals whether cost of goods and payroll are on track, whether price increases are working and where money is leaking.
| BWA position | What to watch |
|---|---|
| Revenue | Trend vs. prior month/year — think in seasons, don't compare January to December. |
| Cost of goods | As a ratio of revenue (COGS ratio): kitchen target ≤ 30–35%. Inventory swings distort single months. |
| Staff costs | As the payroll cost ratio: restaurants typically 30–38%. Together with COGS = "prime cost". |
| Occupancy costs | Rent/lease + energy: target ≤ ~10% of revenue. |
| Preliminary result | Operating result before tax — 5–10% of revenue is solid in hospitality. |
Enter figures from your latest BWA — ratios and traffic lights appear instantly (restaurant benchmarks).
Benchmarks for food-led restaurants: COGS ≤ 35%, payroll ≤ 38%, occupancy ≤ 10%. Rooms-led hotels differ — when in doubt, review with your advisor.
From your tax advisor (standard: DATEV BWA) or your bookkeeping software — usually by the middle of the following month. If you don't receive one: ask; it is normally included in the bookkeeping fee.
The BWA is the fast, preliminary monthly view without closing entries (depreciation, provisions, inventory corrections); the annual statements are the audited final result. You steer with the BWA.
The combination: COGS + payroll ratio ("prime cost") should stay below ~65%. Any single ratio in isolation is misleading.