Even in Germany there is use-case for cash-basis balance sheet because you can pay VAT on cash-basis.
According to Vat Registration in Germany and German VAT Number - Marosa
Small and medium enterprises in Germany can account for VAT on a cash basis. Where applicable, VAT will only be paid to the tax authorities when collected from the customer. The condition is that the taxable turnover in the previous year does not exceed €500,000.