What do the financial statements comprise?

The information that must be included in your financial statements depends on the size of your business. Summaries for each business category are set out on this page.

An enterprise is classified in a specific business category if the financial statements meet at least two of the requirements below for two successive years:


AssetsNet turnoverNumber of employees
Mirco< € 350,000< € 700,000< 10 persons
Small€ 350,000 - € 6 million€ 700,000 - € 12 million10 - 50 persons
Medium€ 6 - € 20 million€ 12 - € 40 million50 - 250 persons
Large> € 20 million> 40 million> 250 persons

Micro and small business categories

The financial statements comprise:

  • a limited (micro) or abbreviated (small) balance sheet;
  • limited explanatory notes.

Medium and large business categories

The financial statements comprise:

General informationMedium
Large
Somewhat simplified balance sheetX

Elaborate balance sheet

X
Simplified profit and loss accountX

Elaborate profit and loss account

X
Elaborate explanatory notesX
X
Directors' reportX
X

Other informationMedium
Large
Audit opinionX
X
Special controlling rights in the legal entity

X
Number of profit-sharing certificates, etc.X
X
Important events after the balance sheet dateX
X
Branch establishments, their names and countries with branch establishments

X
Provisions in the articles of association on and proposal for profit appropriation or treatment of lossX
X

Engaging an intermediary

More information is also available in the Financial Statements Handbook (only in Dutch). In case of doubt, contact a financial intermediary, such as a bookkeeper, tax consultant or accountant. This intermediary can draw up your financial reports and send them to various bodies.

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