As was discussed on irc yesterday
(http://lists.gnucash.org/logs/2007/10/2007-10-17.html#T13:39:55),
here is a patch for a two-column income-statement. Seems kinda silly
to me, but apparently the germans really want this, so there it is ;)

meanwhile, its also here:
http://bugzilla.gnome.org/show_bug.cgi?id=488004

thanks

A
Index: src/report/standard-reports/income-statement.scm
===================================================================
--- src/report/standard-reports/income-statement.scm	(revision 16566)
+++ src/report/standard-reports/income-statement.scm	(working copy)
@@ -123,6 +123,10 @@
   (N_ "Closing Entries Pattern is regular expression"))
 (define opthelp-closing-regexp
   (N_ "Causes the Closing Entries Pattern to be treated as a regular expression"))
+(define optname-two-column
+  (N_ "Display as a two column report"))
+(define opthelp-two-column
+  (N_ "Divides the report into an income column and an expense column"))
 
 ;; options generator
 (define (income-statement-options-generator)
@@ -225,10 +229,16 @@
      (gnc:make-simple-boolean-option
       gnc:pagename-display optname-label-expense
       "i" opthelp-label-expense #t))
+
     (add-option 
      (gnc:make-simple-boolean-option
       gnc:pagename-display optname-total-expense
       "j" opthelp-total-expense #t))
+
+    (add-option
+     (gnc:make-simple-boolean-option
+      gnc:pagename-display optname-two-column
+      "k" opthelp-two-column #f))
     
     ;; closing entry match criteria
     ;; 
@@ -323,6 +333,8 @@
 				    optname-closing-casing))
 	 (closing-regexp (get-option pagename-entries
 				     optname-closing-regexp))
+	 (two-column? (get-option gnc:pagename-display
+				  optname-two-column))
 	 (closing-pattern
 	  (list (list 'str closing-str)
 		(list 'cased closing-cased)
@@ -331,7 +343,7 @@
 	  )
 	 (indent 0)
 	 (tabbing #f)
-	 
+
          ;; decompose the account list
          (split-up-accounts (gnc:decompose-accountlist accounts))
 	 (revenue-accounts (assoc-ref split-up-accounts ACCT-TYPE-INCOME))
@@ -421,7 +433,14 @@
 	       
                ;; Create the account tables below where their
                ;; percentage time can be tracked.
-	       (build-table (gnc:make-html-table)) ;; gnc:html-table
+	       (left-table (gnc:make-html-table)) ;; gnc:html-table
+	       
+	       ;; this is sneaky. for a one column report (the default) we
+	       ;; just point back to the very same object as above so all
+	       ;; actions happen to the one table. ;-P
+	       (right-table (if two-column?
+				(gnc:make-html-table)
+				left-table))
 	       (table-env #f)                      ;; parameters for :make-
 	       (params #f)                         ;; and -add-account-
                (revenue-table #f)                  ;; gnc:html-acct-table
@@ -437,147 +456,169 @@
 			   )
 	       )
 	  
-	  ;; a helper to add a line to our report
-	  (define (report-line
-		   table pos-label neg-label amount col
-		   exchange-fn rule? row-style)
-	    (let* ((neg? (and amount
-			      neg-label
-			      (gnc-numeric-negative-p
-			       (gnc:gnc-monetary-amount
-				(gnc:sum-collector-commodity
-				 amount report-commodity exchange-fn)))))
-		   (label (if neg? (or neg-label pos-label) pos-label))
-		   (pos-bal (if neg?
-				(let ((bal (gnc:make-commodity-collector)))
-				  (bal 'minusmerge amount #f)
+	       ;; a helper to add a line to our report
+	       (define (report-line
+			table pos-label neg-label amount col
+			exchange-fn rule? row-style)
+		 (let* ((neg? (and amount
+				   neg-label
+				   (gnc-numeric-negative-p
+				    (gnc:gnc-monetary-amount
+				     (gnc:sum-collector-commodity
+				      amount report-commodity exchange-fn)))))
+			(label (if neg? (or neg-label pos-label) pos-label))
+			(pos-bal (if neg?
+				     (let ((bal (gnc:make-commodity-collector)))
+				       (bal 'minusmerge amount #f)
+				       bal)
+				     amount))
+			(bal (gnc:sum-collector-commodity
+			      pos-bal report-commodity exchange-fn))
+			(balance
+			 (or (and (gnc:uniform-commodity? pos-bal report-commodity)
 				  bal)
-				amount))
-		   (bal (gnc:sum-collector-commodity
-			 pos-bal report-commodity exchange-fn))
-		   (balance
-		    (or (and (gnc:uniform-commodity? pos-bal report-commodity)
-			     bal)
-			(and show-fcur?
-			     (gnc-commodity-table
-			      pos-bal report-commodity exchange-fn))
-			bal
-			))
-		   (column (or col 0))
+			     (and show-fcur?
+				  (gnc-commodity-table
+				   pos-bal report-commodity exchange-fn))
+			     bal
+			     ))
+			(column (or col 0))
+			)
+		   (gnc:html-table-add-labeled-amount-line!
+		    table (* 2 tree-depth)  row-style rule?
+		    label                0  1 "text-cell"
+		    bal          (+ col 1)  1 "number-cell")
 		   )
-	      (gnc:html-table-add-labeled-amount-line!
-	       table (* 2 tree-depth)  row-style rule?
-	       label                0  1 "text-cell"
-	       bal          (+ col 1)  1 "number-cell")
-	      )
-	    )
-	  
-	  ;; sum revenues and expenses
-	  (set! revenue-closing
-		(gnc:account-get-trans-type-balance-interval
-		 revenue-accounts closing-pattern
-		 start-date-tp end-date-tp)
-		) ;; this is norm positive (debit)
-	  (set! expense-closing
-		(gnc:account-get-trans-type-balance-interval
-		 expense-accounts closing-pattern
-		 start-date-tp end-date-tp)
-		) ;; this is norm negative (credit)
-	  (set! expense-total
-		(gnc:accountlist-get-comm-balance-interval
-		 expense-accounts
-		 start-date-tp end-date-tp))
-	  (expense-total 'minusmerge expense-closing #f)
-	  (set! neg-revenue-total
-		(gnc:accountlist-get-comm-balance-interval
-		 revenue-accounts
-		 start-date-tp end-date-tp))
-	  (neg-revenue-total 'minusmerge revenue-closing #f)
-	  (set! revenue-total (gnc:make-commodity-collector))
-	  (revenue-total 'minusmerge neg-revenue-total #f)
-	  ;; calculate net income
-	  (set! net-income (gnc:make-commodity-collector))
-	  (net-income 'merge revenue-total #f)
-	  (net-income 'minusmerge expense-total #f)
-	  
-	  (set! table-env
-		(list
-		 (list 'start-date start-date-tp)
-		 (list 'end-date end-date-tp)
-		 (list 'display-tree-depth tree-depth)
-		 (list 'depth-limit-behavior (if bottom-behavior
-						 'flatten
-						 'summarize))
-		 (list 'report-commodity report-commodity)
-		 (list 'exchange-fn exchange-fn)
-		 (list 'parent-account-subtotal-mode parent-total-mode)
-		 (list 'zero-balance-mode (if show-zb-accts?
-					      'show-leaf-acct
-					      'omit-leaf-acct))
-		 (list 'account-label-mode (if use-links?
-					       'anchor
-					       'name))
-		 ;; we may, at some point, want to add an option to
-		 ;; generate a pre-adjustment income statement...
-		 (list 'balance-mode 'pre-closing)
-		 (list 'closing-pattern closing-pattern)
 		 )
-		)
-	  (set! params
-		(list
-		 (list 'parent-account-balance-mode parent-balance-mode)
-		 (list 'zero-balance-display-mode (if omit-zb-bals?
-						      'omit-balance
-						      'show-balance))
-		 (list 'multicommodity-mode (if show-fcur? 'table #f))
-		 (list 'rule-mode use-rules?)
-		  )
-		)
-	  
-	  ;; Workaround to force gtkhtml into displaying wide
-	  ;; enough columns.
-	  (let ((space
-		 (make-list tree-depth "     \
+	       
+	       ;; sum revenues and expenses
+	       (set! revenue-closing
+		     (gnc:account-get-trans-type-balance-interval
+		      revenue-accounts closing-pattern
+		      start-date-tp end-date-tp)
+		     ) ;; this is norm positive (debit)
+	       (set! expense-closing
+		     (gnc:account-get-trans-type-balance-interval
+		      expense-accounts closing-pattern
+		      start-date-tp end-date-tp)
+		     ) ;; this is norm negative (credit)
+	       (set! expense-total
+		     (gnc:accountlist-get-comm-balance-interval
+		      expense-accounts
+		      start-date-tp end-date-tp))
+	       (expense-total 'minusmerge expense-closing #f)
+	       (set! neg-revenue-total
+		     (gnc:accountlist-get-comm-balance-interval
+		      revenue-accounts
+		      start-date-tp end-date-tp))
+	       (neg-revenue-total 'minusmerge revenue-closing #f)
+	       (set! revenue-total (gnc:make-commodity-collector))
+	       (revenue-total 'minusmerge neg-revenue-total #f)
+	       ;; calculate net income
+	       (set! net-income (gnc:make-commodity-collector))
+	       (net-income 'merge revenue-total #f)
+	       (net-income 'minusmerge expense-total #f)
+	       
+	       (set! table-env
+		     (list
+		      (list 'start-date start-date-tp)
+		      (list 'end-date end-date-tp)
+		      (list 'display-tree-depth tree-depth)
+		      (list 'depth-limit-behavior (if bottom-behavior
+						      'flatten
+						      'summarize))
+		      (list 'report-commodity report-commodity)
+		      (list 'exchange-fn exchange-fn)
+		      (list 'parent-account-subtotal-mode parent-total-mode)
+		      (list 'zero-balance-mode (if show-zb-accts?
+						   'show-leaf-acct
+						   'omit-leaf-acct))
+		      (list 'account-label-mode (if use-links?
+						    'anchor
+						    'name))
+		      ;; we may, at some point, want to add an option to
+		      ;; generate a pre-adjustment income statement...
+		      (list 'balance-mode 'pre-closing)
+		      (list 'closing-pattern closing-pattern)
+		      )
+		     )
+	       (set! params
+		     (list
+		      (list 'parent-account-balance-mode parent-balance-mode)
+		      (list 'zero-balance-display-mode (if omit-zb-bals?
+							   'omit-balance
+							   'show-balance))
+		      (list 'multicommodity-mode (if show-fcur? 'table #f))
+		      (list 'rule-mode use-rules?)
+		      )
+		     )
+	       
+	       ;; Workaround to force gtkhtml into displaying wide
+	       ;; enough columns.
+	       (let ((space
+		      (make-list tree-depth "     \
      \
      ")
-		 ))
-	    (gnc:html-table-append-row! build-table space)
-	    )
-	  
+		      ))
+		 (gnc:html-table-append-row! left-table space)
+		 (if two-column? 
+		     (gnc:html-table-append-row! right-table space))
+		 )
+	       
 	  (gnc:report-percent-done 80)
 	  (if label-revenue?
-	      (add-subtotal-line build-table (_ "Revenues") #f #f))
+	      (add-subtotal-line left-table (_ "Revenues") #f #f))
 	  (set! revenue-table
 		(gnc:make-html-acct-table/env/accts
 		 table-env revenue-accounts))
 	  (gnc:html-table-add-account-balances
-	   build-table revenue-table params)
+	   left-table revenue-table params)
           (if total-revenue?
 	      (add-subtotal-line 
-	       build-table (_ "Total Revenue") #f revenue-total))
+	       left-table (_ "Total Revenue") #f revenue-total))
 	  
 	  (gnc:report-percent-done 85)
 	  (if label-expense?
 	      (add-subtotal-line 
-	       build-table (_ "Expenses") #f #f))
+	       right-table (_ "Expenses") #f #f))
 	  (set! expense-table
 		(gnc:make-html-acct-table/env/accts
 		 table-env expense-accounts))
 	  (gnc:html-table-add-account-balances
-	   build-table expense-table params)
+	   right-table expense-table params)
 	  (if total-expense?
 	      (add-subtotal-line
-	       build-table (_ "Total Expenses") #f expense-total))
+	       right-table (_ "Total Expenses") #f expense-total))
 	  
 	  (report-line
-	   build-table 
+	   right-table 
 	   (string-append (_ "Net income") period-for)
 	   (string-append (_ "Net loss") period-for)
 	   net-income
 	   (* 2 (- tree-depth 1)) exchange-fn #f #f
 	   )
 	  
-	  (gnc:html-document-add-object! doc build-table)
+	  (gnc:html-document-add-object! 
+	   doc 
+	   (if (not two-column?)
+	       left-table
+	       (let* ((build-table (gnc:make-html-table))
+		      )
+		 (gnc:html-table-append-row!
+		  build-table
+		  (list
+		   (gnc:make-html-table-cell left-table)
+		   (gnc:make-html-table-cell right-table)
+		   )
+		  )
+		 (gnc:html-table-set-style!
+		  build-table "td"
+		  'attribute '("align" "left")
+		  'attribute '("valign" "top"))
+		 build-table
+		 )
+	       )
+	   )
 	  
           ;; add currency information if requested
 	  (gnc:report-percent-done 90)

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