Normal balance sheet is for the company (for a legal entity)
Profit Centre balance sheet is for a given profit centres which gives P&L account and the balance sheet items like debtors, creditors stocks etc., specific to that Profit Centre.
If a company has more than one profit centre then, the capital & reservies, long terms loans will not appear in profit centre but will come in a separate profit centre called common profit centre.
But if all profit centres are added (including ommon profit centre ) the total will match with the balance sheet of the company
