The off-balance-sheet effect is just one of many levers through which leasing can influence balance sheet ratios. Becaus

The off-balance-sheet effect is just one of many levers through which leasing can influence balance sheet ratios. Yet it is often underestimated.

Many are familiar with the classic implications under HGB:
Lease liabilities, whether operating or finance lease, are not recognized as debt on the balance sheet, and ongoing lease payments reduce EBITDA.

Under IFRS, as is well known, things work differently:
There, leasing is recognized below EBITDA in accordance with IFRS 16 and treated like a financing arrangement.

❗️However, both accounting frameworks offer extensive opportunities to strategically optimize key financial ratios.

Why is this of the utmost relevance?
Let's take a look at the equity ratio:

🔹 Suppliers and contractual partners rely on credit reports or tie their terms directly to specific financial ratios.
🔹 Banks prepare ratings or have agreed on covenants.
👉 In all of these processes, the equity ratio carries significant weight.

This very equity ratio can be positively influenced through the strategic use of leasing.
This is no trick — it is simply strategic financial management that incorporates leasing as a control tool.

Anyone who views leasing merely as an alternative financing option for fleet vehicles or machinery is leaving considerable potential for structuring and cost savings on the table.

👉 Use leasing as a strategic instrument for your balance sheet management!
👉 Actively manage your key ratios instead of simply reporting them!

Let's analyze together which financial ratios are currently in focus at your company and how leasing can be deployed in a targeted way to influence them.