diff --git a/myteamwallet_backend/src/cashbox-export/cashbox-export.utils.spec.ts b/myteamwallet_backend/src/cashbox-export/cashbox-export.utils.spec.ts
new file mode 100644
index 0000000..d3b3f3b
--- /dev/null
+++ b/myteamwallet_backend/src/cashbox-export/cashbox-export.utils.spec.ts
@@ -0,0 +1,75 @@
+import { buildRows } from './cashbox-export.utils';
+
+describe('buildRows', () => {
+  const team = (overrides: Partial<{ transactions: any[]; players: any[] }> = {}) => ({
+    id: 5,
+    name: 'Team A',
+    alias: 'team-a',
+    transactions: [],
+    players: [],
+    ...overrides,
+  });
+
+  it('includes team-wallet credit and expense rows as "Teamkasse"', () => {
+    const rows = buildRows(
+      team({
+        transactions: [
+          { date: '2026-08-05T00:00:00.000Z', amount: 100, note: 'Sponsoring', type: { name: 'credit' } },
+          { date: '2026-08-10T00:00:00.000Z', amount: -20, note: 'Bälle', type: { name: 'expense' } },
+        ],
+      }) as any,
+      '2026-08-01',
+      '2026-08-31',
+    );
+
+    expect(rows).toEqual([
+      { date: '2026-08-05T00:00:00.000Z', type: 'credit', who: 'Teamkasse', note: 'Sponsoring', amount: 100, runningTotal: 100 },
+      { date: '2026-08-10T00:00:00.000Z', type: 'expense', who: 'Teamkasse', note: 'Bälle', amount: -20, runningTotal: 80 },
+    ]);
+  });
+
+  it('includes only "payment" player transactions, excluding fee/levy/fine', () => {
+    const rows = buildRows(
+      team({
+        players: [
+          {
+            firstName: 'Alex',
+            lastName: 'Muster',
+            transactions: [
+              { date: '2026-08-03T00:00:00.000Z', amount: 10, note: 'Bar bezahlt', type: { name: 'payment' } },
+              { date: '2026-08-04T00:00:00.000Z', amount: 15, note: 'Monatsbeitrag', type: { name: 'fee' } },
+            ],
+          },
+        ],
+      }) as any,
+      '2026-08-01',
+      '2026-08-31',
+    );
+
+    expect(rows).toEqual([
+      { date: '2026-08-03T00:00:00.000Z', type: 'payment', who: 'Alex Muster', note: 'Bar bezahlt', amount: 10, runningTotal: 10 },
+    ]);
+  });
+
+  it('excludes rows outside the [from, to] range and sorts the rest chronologically', () => {
+    const rows = buildRows(
+      team({
+        transactions: [
+          { date: '2026-07-31T23:59:00.000Z', amount: 5, note: 'zu früh', type: { name: 'credit' } },
+          { date: '2026-09-01T00:00:01.000Z', amount: 5, note: 'zu spät', type: { name: 'credit' } },
+          { date: '2026-08-20T00:00:00.000Z', amount: 5, note: 'zweitens', type: { name: 'credit' } },
+          { date: '2026-08-01T00:00:00.000Z', amount: 5, note: 'erstens', type: { name: 'credit' } },
+        ],
+      }) as any,
+      '2026-08-01',
+      '2026-08-31',
+    );
+
+    expect(rows.map((row) => row.note)).toEqual(['erstens', 'zweitens']);
+  });
+
+  it('returns an empty array when nothing falls in range', () => {
+    const rows = buildRows(team() as any, '2026-08-01', '2026-08-31');
+    expect(rows).toEqual([]);
+  });
+});
diff --git a/myteamwallet_backend/src/cashbox-export/cashbox-export.utils.ts b/myteamwallet_backend/src/cashbox-export/cashbox-export.utils.ts
new file mode 100644
index 0000000..0ca5776
--- /dev/null
+++ b/myteamwallet_backend/src/cashbox-export/cashbox-export.utils.ts
@@ -0,0 +1,61 @@
+import { Team } from 'src/teams/entities/team.entity';
+
+export interface CashboxExportRow {
+  date: string;
+  type: string;
+  who: string;
+  note: string;
+  amount: number;
+  runningTotal: number;
+}
+
+interface RawRow {
+  date: string;
+  type: string;
+  who: string;
+  note: string;
+  amount: number;
+}
+
+export function buildRows(team: Team, from: string, to: string): CashboxExportRow[] {
+  const fromTime = new Date(`${from}T00:00:00.000Z`).getTime();
+  const toTime = new Date(`${to}T23:59:59.999Z`).getTime();
+
+  const raw: RawRow[] = [];
+
+  for (const transaction of team.transactions ?? []) {
+    raw.push({
+      date: transaction.date,
+      type: transaction.type.name,
+      who: 'Teamkasse',
+      note: transaction.note,
+      amount: Number(transaction.amount),
+    });
+  }
+
+  for (const player of team.players ?? []) {
+    for (const transaction of player.transactions ?? []) {
+      if (transaction.type.name !== 'payment') continue;
+      raw.push({
+        date: transaction.date,
+        type: transaction.type.name,
+        who: `${player.firstName} ${player.lastName}`,
+        note: transaction.note,
+        amount: Number(transaction.amount),
+      });
+    }
+  }
+
+  const filtered = raw
+    .filter((row) => {
+      const time = new Date(row.date).getTime();
+      return time >= fromTime && time <= toTime;
+    })
+    .sort((a, b) => (a.date < b.date ? -1 : a.date > b.date ? 1 : 0));
+
+  let runningTotal = 0;
+  return filtered.map((row) => {
+    runningTotal += row.amount;
+    return { ...row, runningTotal };
+  });
+}