What information do the annual accounts contain?

The annual accounts contain a range of information. The larger the company, the more information it has to publish. The annual accounts comprise the sections:

• balance sheet
• profit and loss account
• notes 

The annual accounts can be used to calculate the financial ratios for the company in question.
A small legal entity is only required to file a limited balance sheet and notes with the Chamber of Commerce. A middle-sized legal entity must file a profit and loss account in addition to the balance sheet, together with simplified versions of the anual report and auditor's report. Finally, a large legal entity must file the same documents as a middle-sized one, except in more detailed form.
The precise criteria are set out in the Civil Code (Burgerlijk Wetboek, Articles 2:396 and 2:397). Otherwise please consult your own accountant for more information.