Most companies are required to file their annual accounts according to a standard model. Some companies are required to file annual accounts according to a specific presentation.
- General rule: companies that are required to file annual accounts using a standard model
- Exceptions: enterprises which are required to file annual accounts in a specific format
- History of the standard models (Dutch - French - German)
- Evolution of the standard models
In principle, companies that are required to file accounts must use one of the following models:
- the full model for large companies and listed companies
- the abbreviated model for small non-listed companies
Whether a company is to be regarded as large in application of the Code of Companies depends on whether or not it exceeds the size criteria.
98 % of companies that are required to file accounts use a standard model.
In both models, the full annual accounts model as well as the abbreviated model, amounts are expressed in units of euro.
The new versions of the "Full model of annual accounts for enterprises" and the "Abbreviated model of annual accounts for enterprises", as they have been published in the Belgian Bulletin of Acts of 05 December 2012, page 77.546, are listed below:
Enterprises that make up consolidated annual accounts can use the model which the National Bank has developed jointly with the Accounting Standards Board. The model below, which the companies concerned may but are not obliged to apply, was adopted on January 20, 2010 by the Accounting Standards Board.
- Credit institutions, investment companies and management companies for collective investment institutionsare required to file their annual accounts according to a specific scheme (called "scheme B"). Therefore, models have previously been elaborated by the Banking, Finance and Insurance Commission (BFIC) and since April 2011 by the division "Prudential Supervision on banks and stockbroking firms" of the National Bank, which can be used, be it without any obligation. The most recent models published on 9 January 2013 are available by the following hyperlinks.
- Insurance companies admitted by the King, according to the legislation on the surpervision on insurance companies, are also required to file their annual account according to a specific scheme. They can use a printing tool "Annual Account" made available by the division "Prudential Supervision on Insurance and reinsurance companies" of the National Bank. The most recent version of this printing tool dates from 25 May 2012 and is available on our website under > Prudential Supervision > Areas of Responsibility > Insurance and reinsurance companies > Notifications > Printing tool.
The non-current models of annual accounts for Belgian enterprises are available on our website in the form of pdf-files.
The differences between two consecutive versions of these models are listed in detailed summary tables: