Balance sheet has got 2 sides
Liabilities & Asset side

Balance sheet tallies all of the assets, liabilities and capital accounts of a financial entity - could be a business enterprise or your own personal financial status. The balance sheet is formally known as the statement of financial position. It is a snapshot of the financial position of an economic entity on any given day. On a balance sheet the total of all assets are equal to the sum of all liabilities and capital. The accounting equation is
Assets = Liabilities + Capital.
It is a restatement of the algebraic equation
Assets - Liabilities equals Capital

And in accounts, Every debit will have corresponding credit (Double entry system)

So Balance sheet always Tally !!!

rMs .. !!