{"id":77016,"date":"2025-08-28T17:23:59","date_gmt":"2025-08-28T16:23:59","guid":{"rendered":"https:\/\/invoicefly.com\/?p=77016"},"modified":"2026-02-13T11:10:17","modified_gmt":"2026-02-13T10:10:17","slug":"cuenta-de-resultados","status":"publish","type":"post","link":"https:\/\/invoicefly.com\/es\/academy\/income-statement\/","title":{"rendered":"\u00bfQu\u00e9 es una cuenta de resultados? Gu\u00eda para aut\u00f3nomos y peque\u00f1as empresas"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"77016\" class=\"elementor elementor-77016\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d1cea3f e-flex e-con-boxed e-con e-parent\" data-id=\"7d1cea3f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43835416 elementor-widget elementor-widget-text-editor\" data-id=\"43835416\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<p>An income statement is one of the most important financial reports for tracking business performance. For freelancers and small business owners, it provides a clear breakdown of revenue, expenses, and net profit over a specific period.<\/p>\n\n\n\n<p>In this guide, you&#8217;ll learn how income statements work, the difference between single-step and multiple-step formats, and how to use them to make better business decisions.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-style-rounded\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/08\/small-business-owner-calculating-income-statement-excel.jpg\" alt=\"Example of how to calculate an income statement in Excel for a small business\" class=\"wp-image-77027\" srcset=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/08\/small-business-owner-calculating-income-statement-excel.jpg 1000w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/08\/small-business-owner-calculating-income-statement-excel-300x200.jpg 300w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/08\/small-business-owner-calculating-income-statement-excel-768x512.jpg 768w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/08\/small-business-owner-calculating-income-statement-excel-710x474.jpg 710w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><figcaption class=\"wp-element-caption\">Example of a small business accountant calculating an income statement in Excel<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-an-income-statement\"><strong>What Is an Income Statement?<\/strong><\/h2>\n\n\n\n<p>An income statement, also known as a profit and loss (P&amp;L) statement, is a financial report that shows your business&#8217;s revenue, expenses, and net income over a specific time period. According to <a href=\"https:\/\/www.investopedia.com\/terms\/i\/incomestatement.asp\" target=\"_blank\" rel=\"noreferrer noopener\">Investopedia<\/a>, it&#8217;s one of the three core financial statements that companies use to assess their financial performance.<\/p>\n\n\n\n<p>For freelancers, the income statement is like a financial health check. It answers:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Am I making money?<\/li>\n\n\n\n<li>Where is my revenue coming from?<\/li>\n\n\n\n<li>What expenses are eating into profits?<\/li>\n<\/ul>\n\n\n\n<p>Unlike a balance sheet that shows your financial position at a single point in time, the income statement covers a period\u2014typically monthly, quarterly, or annually. Learning how to read an income statement is crucial for making informed business decisions.<\/p>\n\n\n\n<p>Pro Tip: Need help managing your business finances? Try <a href=\"https:\/\/invoicefly.com\/free-resources\/free-generators\/free-invoice-generator\/\" target=\"_blank\" rel=\"noreferrer noopener\">Invoice Fly&#8217;s Invoice Maker<\/a> to streamline your invoicing and track revenue more effectively\u2014it&#8217;s free!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-the-income-statement-vs-the-balance-sheet\"><strong>The Income Statement vs. the Balance Sheet<\/strong><\/h2>\n\n\n\n<p>While both are vital financial documents, they serve different purposes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Income statement<\/strong> \u2014 shows whether you earned a profit or loss over time.<\/li>\n\n\n\n<li><strong>Balance sheet<\/strong>\u2014 shows assets, liabilities, and equity at a single moment.<\/li>\n<\/ul>\n\n\n\n<p>Think of it this way: if the balance sheet is a photograph of your financial position, the income statement is a movie showing how your finances changed over time. Both work together to give you a complete picture of your business health.<\/p>\n\n\n\n<p>Learn more in our <a href=\"https:\/\/invoicefly.com\/academy\/what-is-a-balance-sheet\/\" target=\"_blank\" rel=\"noreferrer noopener\">balance sheet guide<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-s-the-purpose-of-an-income-statement\"><strong>What&#8217;s the Purpose of an Income Statement?<\/strong><\/h2>\n\n\n\n<p>Income statements serve multiple critical purposes for small businesses and freelancers:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Performance tracking<\/strong> \u2014 A marketing consultant may discover that Q4 always brings higher revenue from holiday campaigns.<\/li>\n\n\n\n<li><strong>Decision-making<\/strong> \u2014 A freelance graphic designer might learn that corporate branding projects bring higher margins than one-off logo jobs.<\/li>\n\n\n\n<li><strong>Tax preparation<\/strong> \u2014 Organized expense categories simplify deductions. According to the <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/self-employed-individuals-tax-center\" target=\"_blank\" rel=\"noreferrer noopener\">IRS<\/a>, all freelance income, whether from PayPal, ACH, or cash, must be reported.<\/li>\n\n\n\n<li><strong>Business planning<\/strong> \u2014 Historical income statement data helps you <a href=\"https:\/\/invoicefly.com\/academy\/how-to-create-financial-projections\/\" target=\"_blank\" rel=\"noreferrer noopener\">learn how to create financial projections<\/a>.<\/li>\n\n\n\n<li><strong>Investor\/creditor confidence<\/strong> \u2014 Lenders and investors require income statements to assess viability. For example, a bank may approve a business loan only after reviewing consistent profit trends.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-understanding-the-income-statement\"><strong>Understanding the Income Statement<\/strong><\/h2>\n\n\n\n<p>The income statement follows a simple logical flow: start with revenue, subtract all expenses, and arrive at net income. The basic formula is:<\/p>\n\n\n\n<p><strong>Net Income = (Revenue + Gains) \u2013 (Expenses + Losses)<\/strong><\/p>\n\n\n\n<p>These categories flow down your statement until you reach Net Income, also known as the \u201cbottom line.\u201d For freelancers, this final number often directly informs personal income and tax planning.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-key-components-of-an-income-statement\"><strong>Key Components of an Income Statement<\/strong><\/h2>\n\n\n\n<p>Every income statement format includes several key components that help categorize different types of business activities. Understanding each component helps you to prepare comprehensive income statements and analyze your business performance effectively.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-activity-categories\"><strong>Activity Categories<\/strong><\/h3>\n\n\n\n<p>Before diving into specific line items, it&#8217;s important to understand how income statements organize business activities into broad categories:<\/p>\n\n\n\n<p><strong>Operating Activities<\/strong> &#8211; Your core business operations:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Operating revenue from your main services or products<\/li>\n\n\n\n<li>Direct costs of delivering those services (Primary-Activity Expenses)<\/li>\n\n\n\n<li>Day-to-day operating expenses (Secondary-Activity Expenses)<\/li>\n<\/ul>\n\n\n\n<p><strong>Non-Operating Activities<\/strong> &#8211; Financial activities outside your main business:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Non-operating revenue (interest, rental income, royalties)<\/li>\n\n\n\n<li>Gains from selling assets above book value<\/li>\n\n\n\n<li>Losses from unusual events or asset write-downs<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-specific-line-items\"><strong>Specific Line Items<\/strong><\/h3>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-revenue-sales\"><strong>Revenue\/Sales<\/strong><\/h3>\n\n\n\n<p>All money earned from business operations. <a href=\"https:\/\/quickbooks.intuit.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">QuickBooks<\/a> recommends tracking revenue by category to identify your most profitable services.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-cost-of-goods-sold-cogs\"><strong>Cost of Goods Sold (COGS)<\/strong><\/h3>\n\n\n\n<p>Direct costs of delivering your service or product. Service-based freelancers typically have lower COGS than product businesses.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-gross-profit\"><strong>Gross Profit<\/strong><\/h3>\n\n\n\n<p>Revenue minus COGS. This shows how much you keep after covering direct costs. Learn more about the difference between <a href=\"https:\/\/invoicefly.com\/academy\/gross-profit-vs-net-profit\/\" target=\"_blank\" rel=\"noreferrer noopener\">gross profit vs net profit<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-marketing-advertising-and-promotion-expenses\"><strong>Marketing, Advertising, and Promotion Expenses<\/strong><\/h3>\n\n\n\n<p>All costs related to promoting your business, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Social media advertising<\/li>\n\n\n\n<li>Website development<\/li>\n\n\n\n<li>Networking events<\/li>\n\n\n\n<li>Business cards and promotional materials<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-general-and-administrative-g-amp-a-expenses\"><strong>General and Administrative (G&amp;A) Expenses<\/strong><\/h3>\n\n\n\n<p>Overhead costs necessary for operations:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Office supplies<\/li>\n\n\n\n<li>Insurance<\/li>\n\n\n\n<li>Accounting and legal fees<\/li>\n\n\n\n<li>Administrative software<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-ebitda\"><strong>EBITDA<\/strong><\/h3>\n\n\n\n<p><a href=\"https:\/\/invoicefly.com\/glossary\/ebitda\/\">Earnings Before Interest, Taxes, Depreciation, and Amortization<\/a>. This metric is commonly used in investment banking and comprehensive income analysis.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-depreciation-amp-amortization-expense\"><strong>Depreciation &amp; Amortization Expense<\/strong><\/h3>\n\n\n\n<p>The allocation of asset costs over their useful life. For freelancers, this might include computer equipment or office furniture depreciation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-operating-income-or-ebit\"><strong>Operating Income (or EBIT)<\/strong><\/h3>\n\n\n\n<p>Profit from core business activities before interest and taxes. This shows how well your main business operations are performing.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-interest\"><strong>Interest<\/strong><\/h3>\n\n\n\n<p>Costs related to business loans or credit lines, as well as income from interest-bearing accounts.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-other-expenses\"><strong>Other Expenses<\/strong><\/h3>\n\n\n\n<p>Miscellaneous costs that don&#8217;t fit other categories, such as bank fees or one-time professional services.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-ebt-pre-tax-income\"><strong>EBT (Pre-Tax Income)<\/strong><\/h3>\n\n\n\n<p>Earnings before taxes, showing your profit before tax obligations.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-income-taxes\"><strong>Income Taxes<\/strong><\/h3>\n\n\n\n<p>All tax obligations including federal, state, local, and self-employment taxes for freelancers.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-net-income\"><strong>Net Income<\/strong><\/h3>\n\n\n\n<p>The final &#8220;bottom line&#8221; showing your actual profit or loss after all expenses and taxes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-income-statement-structure-single-step-vs-multiple-step\"><strong>Income Statement Structure: Single-Step vs. Multiple-Step<\/strong><\/h2>\n\n\n\n<p>Income statements can be organized in two primary formats, each serving different business needs:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-single-step-format\"><strong>Single-Step Format<\/strong><\/h3>\n\n\n\n<p>All revenues (operating and non-operating) are grouped together at the top. All expenses are grouped together below. Then one subtraction gives net income. It\u2019s quick, easy, and straightforward. Everything is in one step.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>No subtotals<\/strong> like gross profit or operating income.<\/li>\n\n\n\n<li><strong>Formula: <\/strong><em>Total Revenues \u2013 Total Expenses = Net Income<\/em><\/li>\n\n\n\n<li><strong>Best for:<\/strong> freelancers, consultants, and small businesses that need simplicity.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-multiple-step-format\"><strong>Multiple-Step Format<\/strong><\/h3>\n\n\n\n<p>Breaks the results into layers to show profitability at different stages. According to the <a href=\"https:\/\/corporatefinanceinstitute.com\/resources\/accounting\/multi-step-income-statement\/\" target=\"_blank\" rel=\"noreferrer noopener\">Corporate Finance Institute<\/a>, the multiple-step format provides deeper analysis but is more complex to prepare, but gives managers and investors <strong>deeper insights<\/strong> into performance.\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Provides more detail<\/strong>, separating operating vs. non-operating activities.<\/li>\n\n\n\n<li><strong>Formula:\u00a0<\/strong><\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Revenue \u2013 COGS = <strong>Gross Profit<\/strong><\/li>\n\n\n\n<li>Gross Profit \u2013 Operating Expenses = <strong>Operating Income (EBIT)<\/strong><\/li>\n\n\n\n<li>Operating Income \u00b1 Other Income\/Expenses \u2013 Taxes = <strong>Net Income<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Best for:<\/strong> larger businesses, corporations, and companies with investors.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-income-statement-example\"><strong>Income Statement Example<\/strong><\/h2>\n\n\n\n<p>To really understand how an income statement works, let\u2019s compare two extremes: <a href=\"https:\/\/www.apple.com\/newsroom\/2024\/10\/apple-reports-fourth-quarter-results\/\" target=\"_blank\" rel=\"noreferrer noopener\">Apple&#8217;s official 2024 SEC filing<\/a> (a Fortune 500 giant) and Sarah\u2019s consulting business (a solo freelancer). The numbers couldn\u2019t be more different, but the principles stay the same.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-apple-s-multiple-step-income-statement-fy-2024-in-usd-millions\"><strong>Apple\u2019s Multiple-Step Income Statement (FY 2024, in USD millions)<\/strong><\/h3>\n\n\n\n<p>(from Apple\u2019s official 10-K report)<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Component<\/strong><\/td><td><strong>Amount<\/strong><\/td><\/tr><tr><td>Total Revenue<\/td><td>$391,035<\/td><\/tr><tr><td>Cost of Sales<\/td><td>$210,352<\/td><\/tr><tr><td><strong>Gross Margin<\/strong><\/td><td>$180,683<\/td><\/tr><tr><td>Operating Expenses<\/td><td>$57,467<\/td><\/tr><tr><td><strong>Operating Income<\/strong><\/td><td>$123,216<\/td><\/tr><tr><td>Other Income\/Expense<\/td><td>$269<\/td><\/tr><tr><td>Income Before Taxes<\/td><td>$123,485<\/td><\/tr><tr><td>Tax Provision<\/td><td>$29,749<\/td><\/tr><tr><td><strong>Net Income<\/strong><\/td><td>$93,736<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Apple uses the multiple-step format, which separates revenue, costs, operating performance, and final profit. This helps investors analyse efficiency and profitability at each stage.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-sarah-s-single-step-income-statement-freelance-consultant-2025\"><strong>Sarah\u2019s Single-Step Income Statement (Freelance Consultant, 2025)<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Component<\/strong><\/td><td><strong>Amount<\/strong><\/td><\/tr><tr><td>Total Revenue<\/td><td>$68,000<\/td><\/tr><tr><td>\u2013 Consulting fees<\/td><td>$60,000<\/td><\/tr><tr><td>\u2013 Workshop income<\/td><td>$8,000<\/td><\/tr><tr><td>Total Expenses<\/td><td>$11,600<\/td><\/tr><tr><td>\u2013 Office rent<\/td><td>$4,800<\/td><\/tr><tr><td>\u2013 Software subscriptions<\/td><td>$2,000<\/td><\/tr><tr><td>\u2013 Marketing expenses<\/td><td>$3,200<\/td><\/tr><tr><td>\u2013 Professional development<\/td><td>$1,600<\/td><\/tr><tr><td><strong>Net Income<\/strong><\/td><td>$56,400<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Sarah\u2019s statement follows the single-step format. All income is grouped, all expenses are grouped, and one calculation gives net income.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-sarah-s-data-in-a-multiple-step-format\"><strong>Sarah\u2019s Data in a Multiple-Step Format<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Component<\/strong><\/td><td><strong>Amount<\/strong><\/td><\/tr><tr><td>Total Revenue<\/td><td>$68,000<\/td><\/tr><tr><td>Cost of Sales<\/td><td>$0 (service business)<\/td><\/tr><tr><td><strong>Gross Margin<\/strong><\/td><td>$68,000<\/td><\/tr><tr><td>Operating Expenses<\/td><td>$11,600<\/td><\/tr><tr><td><strong>Operating Income<\/strong><\/td><td>$56,400<\/td><\/tr><tr><td><strong>Net Income<\/strong><\/td><td>$56,400<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>By rearranging Sarah\u2019s numbers into a multiple-step format, you can see how even a small service-based business could adopt the same layered reporting style as Apple, just on a smaller scale.<\/p>\n\n\n\n<p>Whether you\u2019re Apple or a one-person consultancy, an income statement shows the same story: how much you earned, what it cost you, and what\u2019s left as profit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-uses-of-income-statements\"><strong>Uses of Income Statements<\/strong><\/h2>\n\n\n\n<p>Different stakeholders use income statements for various purposes:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-investors\"><strong>Investors<\/strong><\/h3>\n\n\n\n<p>Potential investors analyze income statements to assess business profitability, growth trends, and management effectiveness. They look for consistent revenue growth and controlled expense management.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-management\"><strong>Management<\/strong><\/h3>\n\n\n\n<p>Business owners use income statements to make operational decisions, identify profitable services, and spot cost control opportunities. A freelance graphic designer might notice that logo design projects generate higher margins than general marketing materials.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-creditors\"><strong>Creditors<\/strong><\/h3>\n\n\n\n<p>Lenders examine income statements to evaluate loan repayment capacity. They focus on consistent profitability and cash generation ability to assess credit risk.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-style-rounded\"><img decoding=\"async\" width=\"1000\" height=\"654\" src=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/08\/income-statement-analysis-freelancer-investor.jpg\" alt=\"Freelancer with Investor Analyzing financial performance with an income statement.\" class=\"wp-image-77029\" srcset=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/08\/income-statement-analysis-freelancer-investor.jpg 1000w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/08\/income-statement-analysis-freelancer-investor-300x196.jpg 300w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/08\/income-statement-analysis-freelancer-investor-768x502.jpg 768w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/08\/income-statement-analysis-freelancer-investor-870x570.jpg 870w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/08\/income-statement-analysis-freelancer-investor-710x464.jpg 710w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><figcaption class=\"wp-element-caption\">Analyzing financial performance using an income statement<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-are-the-four-key-elements-of-an-income-statement\"><strong>What Are the Four Key Elements of an Income Statement?<\/strong><\/h2>\n\n\n\n<p>Every income statement contains four fundamental elements:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Revenue<\/strong>: Money earned from business operations<\/li>\n\n\n\n<li><strong>Expenses<\/strong>: Costs incurred to generate revenue<\/li>\n\n\n\n<li><strong>Gains<\/strong>: Profits from non-operating activities<\/li>\n\n\n\n<li><strong>Losses<\/strong>: Costs from unusual or non-operating events<\/li>\n<\/ol>\n\n\n\n<p>These elements combine using the basic equation: Net Income = (Revenue + Gains) &#8211; (Expenses + Losses)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-the-difference-between-operating-revenue-and-non-operating-revenue\"><strong>What Is the Difference Between Operating Revenue and Non-Operating Revenue?<\/strong><\/h2>\n\n\n\n<p>Operating revenue comes directly from your core business activities. For a freelance photographer, operating revenue includes fees for photo shoots, editing services, and print sales.<\/p>\n\n\n\n<p>Non-operating revenue comes from activities outside your main business focus, such as interest earned on business savings, rental income from subletting office space, or gains from selling business equipment.<\/p>\n\n\n\n<p>This distinction helps evaluate how much profit comes from core operations versus incidental activities, providing insight into business sustainability.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-insights-should-you-look-for-in-an-income-statement\"><strong>What Insights Should You Look for in an Income Statement?<\/strong><\/h2>\n\n\n\n<p>When analyzing your income statement, focus on these key insights:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Profit Margins<\/strong>: Calculate gross and net profit margins to understand profitability relative to revenue. Declining margins might indicate pricing pressure or rising costs.<\/li>\n\n\n\n<li><strong>Expense Patterns<\/strong>: Look for trends in major expense categories. Are certain costs growing faster than revenue? This might signal areas needing attention.<\/li>\n\n\n\n<li><strong>Revenue Diversification<\/strong>: Assess whether revenue comes from multiple sources. Over-dependence on a single client or service creates business risk.<\/li>\n\n\n\n<li><strong>Seasonal Variations<\/strong>: Compare income statements across different periods to identify seasonal patterns that might affect <a href=\"https:\/\/invoicefly.com\/academy\/cash-flow-projection\/\" target=\"_blank\" rel=\"noreferrer noopener\">cash flow projections<\/a>.<\/li>\n\n\n\n<li><strong>Break-Even Analysis<\/strong>: Use income statement data with your <a href=\"https:\/\/invoicefly.com\/free-resources\/free-calculators\/break-even-point-calculator\/\" target=\"_blank\" rel=\"noreferrer noopener\">break-even calculator<\/a> to understand how many sales you need to cover costs.<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/online.hbs.edu\/blog\/post\/income-statement-analysis\" target=\"_blank\" rel=\"noreferrer noopener\">Harvard Business School<\/a> notes these insights help business owners make data-driven decisions about pricing, cost management, and growth strategies.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-final-thoughts\"><strong>Final Thoughts<\/strong><\/h2>\n\n\n\n<p>Understanding income statements is crucial for freelancers and small business owners who want to build profitable, sustainable businesses. These financial reports provide the insights needed to make informed decisions about pricing, expenses, and growth opportunities.<\/p>\n\n\n\n<p>Whether you use a simple single-step format or a more detailed multiple-step approach, regular income statement preparation helps you track progress toward financial goals and identify areas for improvement.<\/p>\n\n\n\n<p>Remember that income statements work best when combined with other financial reports. Consider learning about <a href=\"https:\/\/invoicefly.com\/academy\/profit-and-loss-statement\/\" target=\"_blank\" rel=\"noreferrer noopener\">profit and loss statements<\/a> and <a href=\"https:\/\/invoicefly.com\/academy\/accrual-basis-accounting\/\" target=\"_blank\" rel=\"noreferrer noopener\">accrual basis accounting<\/a> to get a complete picture of your business finances.<\/p>\n\n\n\n<p>Need an invoicing solution for your small business? Try <a href=\"https:\/\/invoicefly.com\/product\/invoicing-software\/\" target=\"_blank\" rel=\"noreferrer noopener\">Invoice Fly&#8217;s Invoicing Software<\/a> \u2014 it&#8217;s free!<\/p>\n\n\n\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b9499fa e-flex e-con-boxed e-con e-parent\" data-id=\"b9499fa\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-452c89d elementor-widget elementor-widget-heading\" data-id=\"452c89d\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQs about Income Statements in Accounting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12691e8 e-flex e-con-boxed e-con e-parent\" data-id=\"12691e8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d4d0d70 elementor-widget__width-initial elementor-widget elementor-widget-elementskit-accordion\" data-id=\"d4d0d70\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-accordion.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n        <div class=\"elementskit-accordion accoedion-primary\" id=\"accordion-6a5712bba8096\">\n\n            \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-0-d4d0d70\">\n                        <a href=\"#collapse-8065b3c6a5712bba8096\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-8065b3c6a5712bba8096\" aria-expanded=\"true\" aria-controls=\"Collapse-8065b3c6a5712bba8096\">\n                            \n                            <span class=\"ekit-accordion-title\">1. Is an income statement the same as profit and loss?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-8065b3c6a5712bba8096\" class=\" show collapse\" aria-labelledby=\"primaryHeading-0-d4d0d70\" data-parent=\"#accordion-6a5712bba8096\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">Yes, income statements and profit and loss (P&amp;L) statements are the same document with different names. Both show revenue, expenses, and net income over a specific period.<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-1-d4d0d70\">\n                        <a href=\"#collapse-84be3846a5712bba8096\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-84be3846a5712bba8096\" aria-expanded=\"true\" aria-controls=\"Collapse-84be3846a5712bba8096\">\n                            \n                            <span class=\"ekit-accordion-title\">2. How important is an income statement?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-84be3846a5712bba8096\" class=\" show collapse\" aria-labelledby=\"primaryHeading-1-d4d0d70\" data-parent=\"#accordion-6a5712bba8096\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">Income statements are essential for understanding business profitability, making informed decisions, preparing taxes, and securing financing. They provide the financial data needed for strategic planning.<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-2-d4d0d70\">\n                        <a href=\"#collapse-2fd8f756a5712bba8096\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-2fd8f756a5712bba8096\" aria-expanded=\"true\" aria-controls=\"Collapse-2fd8f756a5712bba8096\">\n                            \n                            <span class=\"ekit-accordion-title\">3. What do we record in an income statement?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-2fd8f756a5712bba8096\" class=\" show collapse\" aria-labelledby=\"primaryHeading-2-d4d0d70\" data-parent=\"#accordion-6a5712bba8096\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">Record all business revenue, operating expenses, non-operating income and expenses, gains, losses, and taxes for the reporting period. Include everything that affects net income.<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-3-d4d0d70\">\n                        <a href=\"#collapse-3dfd3126a5712bba8096\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-3dfd3126a5712bba8096\" aria-expanded=\"true\" aria-controls=\"Collapse-3dfd3126a5712bba8096\">\n                            \n                            <span class=\"ekit-accordion-title\">4. What are the disadvantages of an income statement?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-3dfd3126a5712bba8096\" class=\" show collapse\" aria-labelledby=\"primaryHeading-3-d4d0d70\" data-parent=\"#accordion-6a5712bba8096\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">Income statements don't show cash flow timing, asset values, or debt obligations. They also reflect accounting methods that may not match actual cash received or paid.<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-4-d4d0d70\">\n                        <a href=\"#collapse-7e8e20d6a5712bba8096\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-7e8e20d6a5712bba8096\" aria-expanded=\"true\" aria-controls=\"Collapse-7e8e20d6a5712bba8096\">\n                            \n                            <span class=\"ekit-accordion-title\">5. What are the 5 limitations of the income statement?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-7e8e20d6a5712bba8096\" class=\" show collapse\" aria-labelledby=\"primaryHeading-4-d4d0d70\" data-parent=\"#accordion-6a5712bba8096\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">Key limitations include: 1) No cash flow information, 2) Historical data only, 3) Accounting method dependent, 4) No balance sheet information, 5) Potential for manipulation through accounting choices.<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                                                        <script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"1. 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In this guide, you&#8217;ll learn how income statements work, the difference between single-step and multiple-step formats, and how to [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":75555,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[159,156],"tags":[],"ppma_author":[101],"class_list":["post-77016","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-manage-your-business","author-ellie-mckenna"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.8 (Yoast SEO v25.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Statement: 2025 Guide for Freelancers &amp; Small Businesses<\/title>\n<meta name=\"description\" content=\"Discover what an income statement is, how to prepare one, and how freelancers &amp; small businesses can use it to track and grow profits in 2025.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/invoicefly.com\/es\/academia\/cuenta-de-resultados\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What&#039;s an Income Statement? 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Sigue a ella en <a href=\"https:\/\/www.linkedin.com\/in\/ellie-mckenna\/\" target=\"_blank\" rel=\"noopener\">LinkedIn<\/a> o en <a href=\"https:\/\/www.elliemckenna.com\" target=\"_blank\" rel=\"noopener\">elliemckenna.com<\/a>."}],"_links":{"self":[{"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/posts\/77016","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/comments?post=77016"}],"version-history":[{"count":1,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/posts\/77016\/revisions"}],"predecessor-version":[{"id":88809,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/posts\/77016\/revisions\/88809"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/media\/75555"}],"wp:attachment":[{"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/media?parent=77016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/categories?post=77016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/tags?post=77016"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/invoicefly.com\/es\/wp-json\/wp\/v2\/ppma_author?post=77016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}