Generally you don't really reconcile a balance sheet as you would with the bank account or vat account. A balance sheet is basically a snapshot of a businesses assets and liabilities at a point in time. If you have posted corresponding entries for all debit and credit transactions your balance sheet will balance.
If it doesn't balance for some reason, something has obviously gone wrong somewhere. If the difference is divisible exactly by 9 it could be a transposition error. This would mean you had included a number with figures the wrong way round e.g. 153 instead of 135 etc. Always worth looking for. If it still doesn't balnce check your Trial Balance (TB) balances. Then check the balance sheet is picking up the correct figures from the TB and is including them in the correct places.
