bottom line

from The American Heritage® Dictionary of the English Language, 5th Edition.

• noun The line in a financial statement that shows net income or loss.
• noun Financial matters, especially profit or loss.
• noun The final result or statement; upshot.
• noun The main or essential point.

from Wiktionary, Creative Commons Attribution/Share-Alike License.

• noun accounting The final balance; the amount of money or profit left after everything has been tallied.
• noun idiomatic, uncountable The summary or result; the most important information; the upshot; the net-net.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

• noun the last line in an audit; the line that shows profit or loss
• noun the decisive point