Explanation6 min lezen
What belongs in a Dutch annual account? The complete list
In this article
The mandatory content of annual accounts is set out in Title 9 of Book 2 of the Dutch Civil Code. In plain language it comes down to three core documents — the balance sheet, the profit and loss account and the notes — plus a number of parts that follow from them. Below you go through them one by one.
The two statements
The balance sheet shows what you own and owe on the balance sheet date. The profit and loss account shows the result for the financial year. Together they form the heart of the annual accounts; everything else is supporting evidence. How to build them is explained in more detail in drawing up a balance sheet and profit and loss account.
The notes
The notes are the largest part of most annual accounts. They must in any case include:
- The accounting policies for valuation and result determination: which rules you have applied.
- A note for each balance sheet item: how the amount is built up, for example which business assets fall under tangible fixed assets.
- A note for each item of the profit and loss account: revenue, purchases, staff costs and other expenses.
- Events after the balance sheet date that matter for the assessment.
- Related parties, if there have been transactions with them.
The notes are not a repeat
Do not copy the balance sheet into the notes again, but explain why an amount is what it is. That is exactly what a reader — the bank, the Belastingdienst, a buyer — wants to know.Signing and adoption
The annual accounts are signed by all directors, stating place and date. If a director cannot or will not sign, the annual accounts must state why. For a BV the general meeting then adopts the annual accounts; the proposal for the appropriation of the result is a separate part of the documents.
What may be added
| Document | When |
|---|---|
| Management report | Mandatory for medium-sized and large legal persons; not mandatory for micro and small, but customary. |
| Auditor's statement | If you fall under the audit requirement or if a bank or investor asks for one. |
| Other information | For example the appropriation of profit, a list of ancillary positions or the name of the auditor. |
And the documents for KVK?
What you file with KVK is usually not the complete set: for micro and small legal persons a shortened balance sheet with limited notes suffices. When preparing the accounts you therefore often get two kinds of documents: the full annual accounts for yourself and the shareholders, and the publication document for the trade register. Which those are and who has to file is explained in filing with KVK.
A handy order
- Draw up the balance sheet and make it balance.
- Determine the result through the profit and loss account.
- Reconcile equity with the result.
- Record the accounting policies.
- Write a note for each item.
- Sign, adopt and (if necessary) file.
Frequently asked questions
Is a table of contents mandatory in annual accounts?
May I prepare the annual accounts in English?
Related articles
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Prepare your annual accounts yourself?
Work through the wizard, check your figures and download the annual accounts and the KVK filing documents as PDFs. € 60,44 per financial year, once.
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