Financial statement

Hi hcze ,

it seems you're looking for a ragged hierarchy where drilldown/level expansion stops once there are no more children:

This isn't natively supported in Power BI and you need some data modelling and DAX sorcery to achieve this.

I've blogged about this method here: https://www.thebiccountant.com/2019/10/03/parent-child-hierarchies-with-multiple-parents-in-power-bi-with-power-query/

But realized that a dedicated blogpost for your kind of task would be helpful as well, as the data has to be prepared in a special way. Hopfully I find the time to write this up soon.

However, I'm enclosing a sample file that hopefully helps you to apply this to your data.