P&L Statement byDatenWG

01What is the visual?

P&L Statement byDatenWG is a standalone Power BI custom visual for the income statement and any other account hierarchy — the sister visual of ChartKitchen; the two form a product family with a shared notation and handling (chapter 02). It reads the hierarchy from your dimension table (star-schema levels L1..Ln or parent-child), computes subtotals, formula and margin rows itself and shows the scenarios AC (actual), PY (previous year), PL (plan) and FC (forecast) with their variances.

One data binding gives four views, switched in the toolbar above the statement — readers need no format pane for it:

• P&L statement (table): accounts, subtotals, formula and margin rows with the period blocks MTD · YTD · FY outlook, Δ bars and Δ% pins on one scale per unit across all rows and blocks.
• Mega table: the same table view as an IBCS table — value and Δ columns freely combined, Δ as number, bar, pin or integrated waterfall, value cascades, two period blocks, thresholds with a footer. A template (T01A … 12H) sets all switches at once.
• Structure bars and row waterfall: the same rows as size bars against the reference, or as a cascade in which the result rows anchor on the zero line.
• Value driver tree with tiles: the formula graph as a DuPont tree (or, without formula rows, the plain hierarchy) with a mini chart on every card; a click opens the node's tile view with combo chart, scenario grid and drivers.

The notation follows the IBCS® principles: AC filled in dark gray (#404040), PY gray, PL white with an outline, FC hatched; labels outside with an explicit “+”, one scale per unit across all rows and period blocks (following IBCS 2.0 / ISO 24896), margin rows with Δ in percentage points, no gridlines. The interface speaks German, English, Spanish and Japanese (it follows the report language), has a dark mode and high contrast, and welcomes authors with a start hub when they drag it onto the page (chapter 03). The visual makes no external calls, stores nothing outside the report and sends no telemetry.

This guide describes version 1.5.3.0. Every default in the settings reference has been checked against the visual's settings model. New since 1.5: scaling following IBCS 2.0 / ISO 24896 as the default in every view (one scale per unit, outlier zone, scale note; chapter 06), collapsible control bars (☰, chapter 08) and the auto headline as a full sentence. Since 1.3 and 1.4: the start hub (chapter 03) with the template gallery by purpose, “🚀 Get started”, the HD · Full HD · UHD font-size bar and docs button, ☰ Start as the first toolbar button, “↺ Back to template” including re-apply, and the calm landing card for readers.

02The product family

ChartKitchen and P&L Statement are two visuals from one kitchen: the same IBCS notation, the same handling, the same start hub. They do not compete, they complement each other — ChartKitchen covers the breadth of chart forms, P&L Statement the depth of the income statement.

Which visual for what?

Shared handling

If you can operate one of the two visuals, you can operate the other: getting started, templates and rendering follow one shared specification. The table lists what is the same and where it sits in each visual.

03The start hub

Drag P&L Statement onto a report page without fields and since 1.3 you no longer get a demo table but the start hub — explore first, then bind fields. Since 1.4 it is tailored to controller self-service, since 1.4.1 it looks like the one in the sister visual ChartKitchen. The hub is an author's tool: it appears in edit mode only, while fields are missing — or on demand via ☰ Start. Navigation inside the hub is local state; none of it is saved.

The start page: get started and four buttons

At the top sits the product name with the subtitle “Explore the visual before you bind fields — or just get going.”, below it the full-width teal button 🚀 Get started and four large tiles. The digits 1–4 open the tiles directly.

• What can the visual do? — a tour in 7 cards: the P&L as a table, mega table with IBCS templates, value driver tree, structure bars, row waterfall, tiles, dark mode & high contrast. Every card shows a real, scaled-down rendering of the visual over the built-in demo — no images. Page with ‹ › or the arrow keys.
• Templates — the template gallery by purpose (see below).
• Show demo — the example P&L with pharma data (Smart Start), on which views, toolbar and templates already work.
• Explain fields — all 20 data roles in four groups (“Required · structure and actual”, “Scenarios and time”, “Statement logic”, “Extras”), each with one sentence of purpose and ✓ once bound. Plus two premises: IBCS notation (AC filled · PY grey · PL outline or double line · FC hatched; rule “minuend → fill, reference → axis”) and structure vs time (accounts run vertically in rows, time horizontally in blocks month | _YTD | FY).

Every sub-page and level carries the “← Back” pill at the top left; Esc goes back one level and the focus returns to the tile or the get-started button. Everything is a native button (Tab · Enter · Space); dark mode and high contrast apply in the hub too.

The template gallery by purpose

18 tiles — the classic table and the 17 IBCS templates (chapter 07) — sit in four groups, each with one sentence of purpose. Every tile carries a finance title, a benefit line and the T number as a small badge on the preview; templates that analyse the forecast show a preview with simulated FC.

• Click = apply. The tile writes the same as the toolbar dropdown: template, every switch, decimals and, where relevant, the headline slot in one save. The active tile carries “✓ active”, an accent border and a tinted background; clicking it again applies the template once more.
• Without fields the choice is saved (“Saved: T03A — becomes active once fields are bound.”) and takes effect on binding.
• In the overlay (via ☰ Start) a click applies the template, switches to the table view — from bars, waterfall or tree too — and closes the overlay on the result.

🚀 Get started — the first three minutes

Three steps from empty field wells to a finished P&L: a guided checklist whose ticks follow live. None of it is saved.

1. Bind the fields — the fast way first. Required: level columns L1..Ln (or account ID + parent ID) and AC. Recommended: PY and/or PL (variances), period (month | YTD blocks) and row type + sign (result and margin rows). “All fields explained →” jumps to the field guide.
2. Pick a template — shows the current state (“Selected: …” or still the classic table) and jumps to the gallery with “Open the template gallery →”.
3. Fine-tuning — in the format pane, in this order: house terms (Scenario names → AC = “Actual”, PL = “Budget”), thresholds (Columns & mega table → Δ in red if below threshold · materiality) and decimals (Numbers → decimals) — with ✓ once set.

The bottom bar: font size and docs

A fixed bar closes every hub page — start page, get started, tour, gallery, demo, fields and every page in the overlay:

• Aa · HD · Full HD · UHD — the three pills write Style → Font size preset (×1 · ×1.25 · ×1.6), the active one is filled teal; next to them the hint “Font size — HD for laptops · Full HD for monitors · UHD for projectors & 4K”, the only element that gives way when space is short. A click saves and redraws at once — in the overlay the P&L underneath too.
• 📖 Open docs — an outlined pill on the right: opens this page in the browser (the German version for a German report language, otherwise this English one). It is the only outbound call — on click only and in edit mode only.
• Below, centred, the signature “made by Daten-WG”.

With data: ☰ Start and ↺ Back to template

• ☰ Start is the first element of the toolbar in edit mode — before the template picker, with an accent border and bold type. It opens the hub as an overlay above the P&L; “✕ Close” or Esc removes the layer, the view underneath is exactly as before (scroll position included) and the focus returns to the button. If the host switches to reading view, the overlay closes.
• ↺ Back to template sits next to the template dropdown (edit mode, table view) as soon as a template is set and at least one template switch (columns, headline) deviates. A click restores the template state — every switch and the decimals. Changed decimals alone do not count as a deviation.

What readers see

Readers, PDF export and subscriptions never see the hub, the overlay or the bar. Without data the visual shows them a calm landing card since 1.4.1: the product name in bold, below it “This visual has no data yet — fields are bound in edit mode.” and a static row of three chart schematics — no buttons, no pills, no docs link. The author's own empty-state text still wins. The same rule applies in ChartKitchen.

04Quick start & import

1 · Import the visual

1. Download the file pnlByDatenWG…1.5.3.0.pbiviz (extension .pbiviz, also via the button at the top right).
2. In Power BI Desktop: Visualizations → ⋯ → Import a visual from a file and pick the .pbiviz. An older version is replaced.
3. Draw the visual generously (at least about 1200 × 800 px) — the toolbar and two column blocks need width. Freshly placed, it shows the start hub in edit mode (chapter 03): “🚀 Get started” walks you through fields, template and fine-tuning with ticks, “Show demo” opens the example statement on which views, toolbar and templates already work.

2 · Minimal setup

1. Drag the levels of your hierarchy into Level columns (L1..Ln) — top to bottom. Alternative: Account ID (key) + Parent account ID.
2. Bind your main measure to AC (Actual). As soon as AC and a hierarchy are bound, the start hub disappears and the statement appears.
3. Set every grouping field to “Don't summarize” — otherwise Power BI aggregates them and the visual receives empty values.

3 · Extend

1. Bind PY · PL · FC — every bound scenario unlocks its Δ columns.
2. Bind Period (month) — for the month and YTD block, sparklines and monthly cards.
3. For a real P&L: Row type, Formula definition and the sign trio (chapter 05); for the full-year outlook FC Full Year and PL Full Year as MAX measures.
4. Optionally pick an IBCS template: with one click in the template gallery of the start hub (☰ Start), in edit mode via the Template dropdown right after ☰ Start in the toolbar (table view), or via format pane → Columns & mega table → Template (chapter 07).

05Data model & roles

The visual needs an account dimension — one row per P&L row — and a fact table with the measures. There are two fully supported input modes for the hierarchy:

• Star schema (level columns, primary mode): L1..Ln in drag order, at most 8. The visual builds the tree itself. Ragged branches follow both common conventions: if a deeper level is empty, the last filled level is the leaf; if a level repeats the text of the previous one (L2 = L1), the path ends there. Rows with the same path are aggregated; aggregate rows (e.g. PY only on L1) act as a scenario fallback.
• Parent-child: Account ID + Parent account ID, any depth, unbalanced. Orphans land visibly in “Not assigned” instead of disappearing silently. If level columns and parent ID are both bound, parent-child wins.

Subtotals are synthesized from the level paths; a synthetic subtotal inherits Display invert and Variance invert when all its children agree. Formula rows refer to other rows by their unique name.

Field roles (in field-well order)

At most one field per role, at most eight level columns. The visual reads every column by its role, never by its position — since 1.2 the field list is in the familiar order levels → keys → AC · PY · PL · FC → period → special roles.

The sign trio

Three fields of the account dimension decide how a row calculates, how it looks and how its variance is rated. They are independent of each other — the sign logic runs through the dimension, nothing is “bent” inside the visual.

Column category (1.2)

A field such as segment or quarter in Column category makes the classic table repeat its column set per category value — the column set of the YTD block (otherwise of the first block) stands under one group header per value, followed by the existing blocks as “Total”. Each category calculates completely, formulas and margins included; the months lie on the calendar of the overall model, and one uniform Δ scale applies across all blocks. At most 24 categories; further values are named in a footnote. “% of revenue” and sum-safe rounding stay in the total block. Measures must be additive (total = sum of the categories), otherwise the total block shows the sum instead of the model value. Mega table, bars and waterfall ignore the role; in edit mode a note below the table says so.

06The views

The toolbar group View switches between table, bars, waterfall and tree. The mega table is not a view of its own but a mode of the table view; the tile view opens from the tree. The chosen view is reader state and is saved with the report and in bookmarks.

07IBCS templates

The mega table rebuilds the official IBCS templates T01A–T04E as well as the report variants 12A, 12G and 12H. A template is only a preset: it sets all switches of the mega table group and the decimals (12G and 12H also the headline slot) in one save — afterwards every switch is free, you can show or hide every element individually. Templates only act in the Table view; Off (classic table) resets all mega switches.

• Template gallery (since 1.3, most visual): in the start hub or via ☰ Start every template appears as a tile with a preview, grouped by purpose (chapter 03); a click applies it, again too.
• Toolbar (since 1.2, fastest): in edit mode the Template dropdown sits right after ☰ Start (table view only). It writes the same settings as the format pane; readers and exports never see it. Switch it off under Display & toolbar → Template picker in edit mode.
• Format pane: card Columns & mega table → first group Mega table (IBCS templates) → Template (IBCS table).

For every template: decimals Δ % = 1 (uniform since 1.5; saved reports keep their value until the template is applied again), scenario underlines and numbers at bars / pins / cascades on, outlier arrows for Δ bars off, period block YTD (except 12G: FY), second block on the left = month; switches not named are off. The second period block needs the period field — without a period, “month” and the second block silently fall back to one YTD block; without FC Full Year, FY falls back to YTD.

08Settings reference

The format pane has eight cards in this order: Columns & mega table → Display & toolbar → Numbers → Scenario names → Style → Title block → Hierarchy → Empty state. The tables list every setting with options and default; names follow the English interface.

Columns & mega table

The first group of the card since 1.2. Visible in the table view. Every switch acts on its own; the template only writes their defaults.

Classic table, bars and waterfall. The defaults of this group apply when the report opens; readers switch much of it in the toolbar. A default changed in the format pane wins over the saved reader state (only the changed one).

Start of the tree view. Visible in the tree view.

Display & toolbar

What readers see above the statement and what they may switch themselves. A hidden group only takes the button away from readers — the default from the format pane keeps acting.

Numbers

Scenario names

House terms for AC, PY, PL and FC — e.g. “Actual”, “LY” or “Budget”. They appear in toolbar, legend, column heads (ΔPY/ΔPL too), tooltips, title and footers.

Style

Title block

The three-line IBCS title (reporting unit · measure + unit · period + scenarios) with message, headline and footers. Every field except the main switch is visible only while the title block is on.

Hierarchy

Empty state

What the visual shows when there is nothing to display. Start hub, demo and field guide appear in edit mode only; readers, PDF export and subscriptions see the calm landing card (since 1.4.1) or the own message, never demo numbers.

09Interaction

Toolbar

The toolbar above the statement shows, per view, only the groups that do something there. Below it sits the scenario legend with the chips AC · PY · PL · FC, favorable and unfavorable Δ and the note on how the Δ axes encode the reference. Above the mega table a right-aligned scale note appears as soon as anything deviates from the one scale (factor ×n or fixed scale). With “Control bars collapsible” the toolbar, legend and hint lines fold behind a small ☰ button.

Value column and scenario group

• Classic table: a click on a value-column button turns the current column set into the Own selection and flips exactly that switch — e.g. to get AC + PL + FC. The presets stay quick picks and set the buttons again; from “AC·PY·ΔPY” and “AC·PL·ΔPL” the reference is kept. The MTD and FY blocks follow the same switches.
• Mega table: the same group switches analysed scenario, PY and PL as a reader layer on top of the format-pane switches. The last column is locked so the mega table never falls back to the classic table by a click. When the author changes the value columns in the format pane, the reader's choice ends.
• Scenario group: readers switch the analysed scenario AC / FC and the reference view ΔPY · ΔPL · both. The filter footer names the chosen view.

Locked buttons

A button that would change nothing in the current state is locked: dimmed, without hover, with a tooltip that says where it acts — a click saves nothing. Whether a button acts is checked against the columns actually produced. Typical cases: the Δ reference under the preset “AC·PY·PL·FC” (which shows its references fixed), the FY block outside the presets that carry it, “% of revenue” while the YTD block is hidden, the last visible period block, the last value column or Δ without a reference field, and in the mega table a scenario choice its columns do not use. The period buttons show what is on screen — a forced YTD block reads as “on”.

Selection, cross-filter & drillthrough

• Left click on a value or chart column of a row (table, mega table, bars, waterfall) or on the head of the tile sets the Power BI selection of that row — with all source rows of the account (e.g. every month). Subtotals select the leaves below them, formula rows the leaves of their operands. A second click or a click on empty space clears the selection.
• Cross-filter: the selection filters the rest of the report page; the page's drillthrough buttons become live with exactly this context. The visual itself does not support highlighting — cross-interaction from outside filters it.
• Right click on a row, tree card, micro card or the big tile opens the native context menu with the page's drillthrough targets; in the tile view “↗ Drill” does selection and menu in one go.
• The marking sits only on the chosen element (pale accent wash and a 2 px underline); other rows are not dimmed. At most 2,000 source rows are selected per node; where the cap applies, the tooltip says so.
• A row's name folds, the chevron folds, a click on a tree card opens the tile — selection runs through the value and chart columns. Switch it off under Style → Selection & context menu active; exports and subscriptions have no interaction.

1. Target page: create a new page (e.g. “Account detail”) and drag exactly the column bound as Account ID (key) into Visualizations → Drill through — without an account ID, the first level column (L1).
2. Button: on the source page Insert → Buttons → Blank, then Action → On, Type = Drill through, Destination = Account detail.
3. Use it: click a value column in the visual — the button becomes active. Alternatively right-click, or “↗ Drill” in the tile view.

Bookmarks

All toolbar states are saved in the report and bookmarkable: view, column preset and value columns, Δ reference, unit, density, options, period blocks, collapsed rows and open sparklines, root, folding, card chart, status and zoom of the tree, and the reader view of the mega table. A bookmark with a foreign state acts immediately. A default changed in the format pane wins only for the changed setting; the reader's other choices stay. A bookmark with a selection restores the filter through Power BI; the marking inside the visual is not redrawn, and a bookmark without a selection removes it.

Tooltips

In table, mega table, bars and waterfall, rows, cells, bars, pins and cascades show a tooltip with the row name, the bound scenarios of the block (with unit), the variance per reference in absolute and percent (margins in %p), the materiality note, the comment and, where it applies, the selection cap. In light mode it is the native Power BI tooltip, in dark mode a dark box of its own. The value driver tree uses its hover detail view and SVG titles.

Keyboard

Toolbar buttons and the expand/collapse controls of the rows are reachable with Tab; Enter or Space triggers them or folds and unfolds. The focus shows as a ring — on re-drawn rows of long mega tables too. In the start hub the digits 1–4 open the four tiles, ‹ › and the arrow keys page the tour, Esc goes back one level or closes the overlay.

10Known deviations from the IBCS sheets

The visual rebuilds the reference sheets as closely as possible but deliberately does not reproduce their inconsistencies and misprints. Four deviations are documented (in full in SPEC-MEGATABLE.md, section “Bewusst offen / Abweichungen”):

1. T01A/B — decimal in the YTD block: the original's YTD ΔPY column prints one decimal (+431.0) while the other columns are integers. That is an inconsistency of the reference; the visual has one decimal rule per table and prints uniformly (+431).
2. T02F — early capping: the original caps Δ% pins already at a jump of 1.35×. The visual's Tukey automatic (Q3 + 4 × IQR) does not cap there — any rule that would hit T02F would wrongly cap in T02A.
3. T03A — misprints of the sheets: the original prints the ΔPL value (+162.5) by mistake in ΔPY of the group result; the visual calculates correctly (+186.2). The same goes for the financial-income pin in T04C/E (the visual draws −9.59 with the correct sign) and the operating result in 12H.
4. 12A — arrowheads: multiple arrowheads on capped values (+983 →→→) are a single arrowhead in the visual; the value stands at the element as a number anyway.

Independently of these, the teal coloring is a deliberate, documented deviation (chapter 01).

11Troubleshooting

12Version note 1.5.3.0

This documentation describes version 1.5.3.0 of 23 October 2026 (GUID pnlByDatenWG3F9A7D2C51E64B08A1C4E7F0B92D6358). The visual is not listed in Microsoft AppSource and therefore not certified by Microsoft. Field roles, property names and the saved toolbar state are stable since 1.0; every new setting is off by default or behaves as before. Changed defaults since 1.2: in edit mode without fields the start hub appears instead of the demo statement (1.3); since 1.5 scaling following IBCS 2.0 / ISO 24896 is the default, so existing reports change their picture.

• 1.5.3.0 · column header on a scaled stage: in a Fabric App (stage scaled with a CSS transform) the sticky column header sat too low by the stage factor and covered rows; the visual now measures in layout pixels. In low tiles the footnotes only stick while rows stay visible; the IBCS notation line spans all footnote columns. Nothing changes in Power BI.
• 1.5.2.0 · cosmetic remaining points: the IBCS notation line stays inside the tile with a comment block; trademark note “IBCS Institute”; 12G headline “(forecast)”; 12G YTD numbers before the bar when they do not fit inside; tooltip “pp”; blocks and one-child groups sorted in the same direction as the rows (T02E/T02F); Δ waterfall connectors interrupted at numbers; a Δ that rounds to zero keeps its sign (“+0.00”).
• 1.5.1.0 — remaining points of the scale measurement: no factor between period blocks any more, scaling indicator ×n only for Δ against the value cascade (one factor per table); headline with the driver's Δ including its effect in words (“higher costs”) and the unit “m EUR”; margin rows without Δ %, Δ in pp with the Δ% decimals; threshold defaults converted at m scaling; spacer row after every element of the top level, single-child groups without a repeated subtotal; comment footnotes in several columns and always visible; Δ bars with minuend PL outlined in red / green; readable YTD numbers in 12G; true minus sign “−”.
• 1.5.0.0 — scaling following IBCS 2.0 / ISO 24896 as the default: one Δ scale across all period blocks, Δ on the scale of the value cascades, outlier zone with break mark and triangle, scale note above the table; the same rule in the bars, waterfall and tree views (hover magnifier marked as its own scale); auto headline as a full sentence; Δ % with one decimal in every template; collapsible control bars (☰, default off); the footnote names IBCS 2.0 (ISO 24896).
• 1.4.2.0 — fix: P&L order in level mode with a sort column; generated intermediate levels inherit the smallest sort of their children, formula rows are back in place.
• 1.4.1.0 — family hub: one look with the sister visual ChartKitchen — bottom bar with HD · Full HD · UHD and “📖 Open docs”, “← Back” as a pill, get started in teal across the full width, gallery groups as an eyebrow; preset names HD · Full HD · UHD in the format pane too; calm landing card for readers and exports without data.
• 1.4.0.0 — hub polish for controllers: template gallery by purpose (four groups, finance titles, benefit line), “🚀 Get started” checklist, field guide with all 20 roles and two premises, font-size bar and docs button on every hub page, “← Back” everywhere, ☰ Start as the first toolbar element.
• 1.3.0.0 — start hub: four buttons instead of the demo table (tour, templates, demo, fields), ☰ Start as an overlay above the P&L, re-apply a template, “↺ Back to template”.
• 1.2.0.0 — ease of use: combine value columns freely (preset “Own selection”, toolbar group value columns, also in the mega table), template picker in the toolbar, template group first in the format pane, empty state with field guide, field list in the familiar order, bars view like ChartKitchen (overlapping, triangles), column category.
• 1.1.0.0: 12G, 12H and the headline slot, scale sync, blue/orange, virtualization of long mega tables; finance craft from ChartKitchen (tooltips, sum-safe rounding, parentheses, billions, house terms, auto message, footers, highlight, materiality, reader scenario, empty state, keyboard); block kinds month · YTD · FY.
• 1.0.1.0: toolbar buttons act in every view, locked buttons with tooltip, format-pane defaults win after a change, echo guard for the toolbar state.
• 1.0.0.0: mega table (T01–T04, 12A), four languages, Smart Start, dark mode, format pane with visibility rules.
• 0.17.0.0: selection, cross-filtering and the native context menu with drillthrough.

The complete version history is in the CHANGELOG (German).