Bookkeeping core
BuchhaltungsButler
Bilanz alongside EÜR, fixed-asset accounting, cost centres and project accounting, and BWA, SuSa and Kontenblätter in even the entry plan tell me a real double-entry ledger sits underneath the pretty screens. But the only charts of accounts named are the association charts SKR42 and SKR49 — I found no public information on SKR03/SKR04, opening balances, or a period close with locking — so it lands just above the middle for me.
sevDesk
Real double-entry is confirmed — 'Für einfache und doppelte Buchführung' plus trial balance, cashbook, depreciation, and cost centres/BWA in Pro, which is past the EÜR-only tools. But nothing on SKR03/SKR04, opening balances, journals, or a period close with locking, so I can't credit it beyond the mid anchor.