balancesheet, bs
This command displays a balance sheet, showing historical ending
balances of asset and liability accounts. (To see equity as well, use
the balancesheetequity command.) Amounts are shown with normal positive
sign, as in conventional financial statements.

_FLAGS

The asset and liability accounts shown are those accounts declared with
the Asset or Cash or Liability type, or otherwise all accounts under a
top-level asset or liability account (case insensitive, plurals
allowed).

Example:

$ hledger balancesheet
Balance Sheet

Assets:
                 $-1  assets
                  $1    bank:saving
                 $-2    cash
--------------------
                 $-1

Liabilities:
                  $1  liabilities:debts
--------------------
                  $1

Total:
--------------------
                   0

With a reporting interval, multiple columns will be shown, one for each
report period. As with multicolumn balance reports, you can alter the
report mode with --change/--cumulative/--historical. Normally
balancesheet shows historical ending balances, which is what you need
for a balance sheet; note this means it ignores report begin dates (and
-T/--row-total, since summing end balances generally does not make
sense). Instead of absolute values percentages can be displayed with -%.

This command also supports the output destination and output format
options The output formats supported are txt, csv, html, and
(experimental) json.