Country Finance/Commercial & Budgets/Subscription & Fee Position (FC-17)DE-Germany
IFRS-15 AMORTIZER•Daily Run: ACTIVE (00:00:14 UTC)
LOCAL REVENUE 1700-SUBSCRIPTION
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RECURRING PLATFORM CHARGES
SEC ID: DE-SUB-COMM-89
FC-17 Local Subscription & Platform Fee Position
Financial management of recurring SaaS subscriptions, seller premium memberships, API access fees, and carrier terminal platform charges collected in Germany. Coordinates deferred revenue schedules and statutory VAT treatment under HGB.
ARR (Germany Run-Rate)+18.4% YoY
€16,850,000.00 EUR
Base: 12-Month Contract Amortization
Active Monthly Run (MRR)99.1% B2B SEPA
€1,404,166.00 EUR
4,820 Active Institutional Subscribers
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Billing & Recognition Telemetry
STATUS: NOMINAL
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Monthly & Annual
Invoicing CadenceSEPA B2B Direct Debit (Bundesbank CORE)
verified
SYNCED
Revenue RecognitionIFRS 15 / HGB § 252 Prorated Daily
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0.82% Net Churn
Churn & Aging Exposure€11.5K at risk across 18 accounts
Active MRR Run-Rate
€1,404,166.00+3.2% MoM
Current Month Run-rate4,820 Nodes
Deferred Revenue (Sub-2400)lock_clock
€4,250,000.00HGB §250
Recognized over FY2025Annual Prepaid
Collection EfficiencyOPTIMAL
98.4%1.6% Reject
Direct Debit AutomatedSEPA B2B Core
Dunning / Overdue Feeserror_outline
€42,100.00Risk Grade 2
18 Accounts routed to FC-08Aging >14d
4,820 Records Active
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Tier:
Cadence:
Status:
receipt_longGerman Active Subscription Billing PortfolioLEDGER RECORD 1700-DE
Sort: Contract MRR (Desc)Currency: EUR (€)
| Subscription ID | Subscriber Business Entity | Domain / Category | Plan Tier & Frequency | Contract MRR (EUR) | Next Billing Date | Payment Method & Mandate | Status | Upward Routing |
|---|---|---|---|---|---|---|---|---|
tagSUB-DE-88201 | Otto Group Digital Services USt-IdNr: DE 118515000 • Hamburg | E-Commerce Marketplace | Enterprise Gold(Annual) | €45,000.00 €540.0K / yr | 2025-04-01 | SEPA B2B MandateDE44 2004 0000 0341... | ACTIVE (Automated) | |
tagSUB-DE-88202 | Schenker Deutschland AG USt-IdNr: DE 811122334 • Frankfurt | Haulage & Freight | Carrier Terminal Pro(Annual) | €28,500.00 €342.0K / yr | 2025-04-15 | SEPA B2B MandateDE18 5005 0201 9882... | ACTIVE (Automated) | |
tagSUB-DE-88203 | MediaTech Berlin GmbH USt-IdNr: DE 309876543 • Berlin Hub | Creator Commerce | Multi-Store Creator Pro(Monthly) | €1,850.00 Monthly Net | 2025-04-05 | SEPA Core DebitDE89 1001 0010 4421... | ACTIVE (Automated) | |
priority_highSUB-DE-88204 | Bavaria Cargo Express KG USt-IdNr: DE 294018274 • Munich South | Courier & Last-Mile | Fleet Dispatcher Tier(Monthly) | €3,200.00 Overdue 8d | 2025-03-28 | SEPA B2B MandateDE44 7002 0270 1938... | schedule PAST DUE (In FC-08) | Dunning |
tagSUB-DE-88205 | Zalando Fulfillment Hub USt-IdNr: DE 260543044 • Erfurt | Warehousing | 3PL Warehouse Connect(Annual) | €32,000.00 €384.0K / yr | 2025-05-01 | SEPA B2B MandateDE09 8000 0000 9022... | ACTIVE (Automated) | |
tagSUB-DE-88206 | Ruhr Industrial Supplies USt-IdNr: DE 192837465 • Essen | Corporate Procurement | Enterprise Buyer Seat(Monthly) | €4,500.00 Monthly Net | 2025-04-10 | SEPA B2B MandateDE77 3601 0039 0019... | ACTIVE (Automated) |
Showing 6 of 4,820 active ledger agreements•Reconciliation cycle: Daily 23:59:59 CET (Bundesbank SEPA XML v3.0)
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IFRS 15 Compliance Revenue Segregation
SUB-LEDGER 2400-DE
Subscription fees are recognized strictly on a daily linear basis over the service term. Unearned advance billings are isolated in Sub-Ledger 2400-DE-DEFERRED, preventing premature P&L impact under HGB § 250 Abs. 2 and German Tax Code.
FY2025 Recognition Progress68.2% Earned / 31.8% Deferred
Earned to Date: €11,491,700.00Sub-2400: €4,250,000.00
Compliance: PwC Auditor Audited Node DE-2024View Amortization Schedulesopen_in_new
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Upward Governance Bridges
4 SYNCS ONLINE
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FC-04 Local Revenue
Consolidated P&L feed & sales volume
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FC-08 Accounts Receivable
Active dunning, defaults & reversals
Telemetry Protocol: ISO 20022 camt.053Heartbeat: OK (0ms delay)