The Central Balance Sheets Office has especially designed the company file to compare the financial position of an enterprise with the financial position of the activity sector the enterprise belongs to. The company file contains a survey of the bookkeeping and financial data from the standardised annual accounts over three consecutive years, to choose from the last five financial years. This survey is completed by a comparison with the enterprises of the same activity sector.
A company file can only be produced if the company has filed during the past couple of years at least two successive sets of annual accounts drawn up according to the same kind of presentation (full or abbreviated model of annual accounts for enterprises).
The company file covers the following details:
- the characteristic data of the company
- a brief survey of the major elements of the annual accounts (including the social balance)
- a comparison of the financial ratios of the company with those of the economic sector it belongs to
- a table of receipts and expenditure
- a list of companies of the economic sector the company comes under
- the enterprise's positioning in one of the six defined financial health categories, based on its synthetic indicator for financial health.
Any further information about the contents of the company file can be found in the abbreviated methodological note (pdf, in French, in Dutch) or in the detailed methodological note (pdf, in French, in Dutch)
You will find imaginary examples of a company file, drawn up according to the full model (pdf, in French, in Dutch) and according to the abbreviated model (pdf, in French, in Dutch).
Charges (including VAT and postage) and order form
A company file costs 29,98 euro and can be ordered by completing an order form (pdf, in French, in Dutch).