diff --git a/addons/spreadsheet_account/models/account.py b/addons/spreadsheet_account/models/account.py
index cbabac7779a..e5e88de87c3 100644
--- a/addons/spreadsheet_account/models/account.py
+++ b/addons/spreadsheet_account/models/account.py
@@ -58,16 +58,17 @@ class AccountMove(models.Model):
             ("date", ">=", start),
             ("date", "<=", end),
         ]
+        # It is more optimized to (like) search for code directly in account.account than in account_move_line
         code_domain = expression.OR(
             [
-                expression.AND([
-                    [("account_id.code", "=like", f"{code}%")],
-                    expression.OR([balance_domain, pnl_domain]),
-                ])
-                for code in codes
+                ("code", "=like", f"{code}%"),
             ]
+            for code in codes
         )
-        domain = expression.AND([code_domain, [("company_id", "=", company_id)]])
+        account_ids = self.env["account.account"].search(code_domain).ids
+        code_domain = [("account_id", "in", account_ids)]
+        period_domain = expression.OR([balance_domain, pnl_domain])
+        domain = expression.AND([code_domain, period_domain, [("company_id", "=", company_id)]])
         if formula_params["include_unposted"]:
             domain = expression.AND(
                 [domain, [("move_id.state", "!=", "cancel")]]
diff --git a/addons/spreadsheet_account/tests/test_debit_credit.py b/addons/spreadsheet_account/tests/test_debit_credit.py
index fa8bdeece20..b2a2f59e35f 100644
--- a/addons/spreadsheet_account/tests/test_debit_credit.py
+++ b/addons/spreadsheet_account/tests/test_debit_credit.py
@@ -919,7 +919,7 @@ class SpreadsheetAccountingFunctionsTest(AccountTestInvoicingCommon):
                     "&",
                     "&",
                     "&",
-                    ("account_id.code", "=like", "sp1234566%"),
+                    ("account_id", "in", [self.account_revenue_c1.id]),
                     "|",
                     "&",
                     ("account_id.include_initial_balance", "=", True),